Company registered number: N1640489
Charity registered number: NIC106141
BLACK MOUNTAIN ZEN CENTRE
(Private company limited by guarantee wlthout share capital}
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Tony Clarke
53 Andersonstown Road
Belf ast
BTII 9AG

BLACK MOUNTAIN ZEN CENTRE
CONTENTS
PAGE
Reference and administrative details of the charity
Trustees, Annual Report (Incorporating the Director's Report)
Independent Examiner Report
Statement of Financial Activities
Balance Sheet
10
Notes to the Financial Statements
11-16

BIACK MOUNTAIN ZEN CENTRE
(Private company limited by guarantee without share capital)
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Reference and administrative details of the charity
STRUCTURE, GOVERNANCE AND MANAGEMENT
The charity is controlled by its governing document, a Memorandum and Articles of Association,
and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The company was incorporated on 30 August 2016 and registered with the Charity Commission
for Northern Ireland on 5 June 2017.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
N1640489
Registered Charity number
NIC106141
Registered off ice
165 Donegall Pass
Belfast
Northern Ireland
BT7 IDT
CHAIRPERSON
Paul Mccrory
TRUSTEES
Paul Haller
Michael O'Keefe
Paul Mccrory
Frank Liddy
Richard Hall
Jean Gallagher
Jonathan Nixon
Steve Williamson
Clare McFadden
Paul Tohill
Mary Price
Resigned on 15 April 2025
INDEPENDENT EXAMINER
Tony Clarke
53 Andersontown Road
Belfast
BTII 9AG

BLACK MOUNTAIN ZEN CENTRE
(Private company limited by guarantee without share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Reference and administrative detai15 of the charity
The Trustees present their annual report together with the financial statements of the company
for the 01 April 2024 to 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out
in note I to the financial statements and comply with the company's governing document, the
Companie5 Act 2006 and Accounting and Reporting by Charities.. Statement of Recommended
Practices applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021" las amended for
accounting periods commencing from l January 20191
Structure, Governance and Trustees
Black Mountain Zen Centre which is registered as a charity with the Charity Commission for
Northern Ireland, was incorporated as a company limited by guarantee in Northern Ireland,
registration number N1640489.
The Personnel
The current board of directors for Black Mountain Zen Centre has changed from the previous
trustees, report.
The board of directors consists of directors from the previous year which are: Paul Haller, Jean
Gallagher, Clare McFadden, Paul Tohill, Mary Price, Jonathan Nixon, Frank Liddy, Steve
Williamson, Richard Hall and Paul Mccrory.
Michael O'Keefe has resigned from the board.
Clare McFadden took up a new role as secretary. Mary Price has resumed her role as
chairperson of the board, Paul Mccrory has continued in his role as treasurer.
The board would like to extend our sincere thanks and gratitude to Michael O'Keefe for his
dedicated oartiClDation and valuable contributions durinq his lonq tenure on the board.
Chairs, Statement:
On behalf of the BMZC Board, I wish to express our deep appreciation and 8ratitude to our
Guiding Teacher, Ryushin Paul Haller, and our Resident Teacher, Myogan Djinn Gallagher. I
thankthem for their commitment to Black Mountain Zen Centre, and for their time and energy
and the countless ways they have supported the Sangha during the year. There can be no doubt
that the support Paul and Djinn have provided, over many years, has guaranteed the survival of
the Centre as a place of practice of Soto Zen Buddhism in Northern Ireland and beyond.
l am deeply grateful to our Treasurer, Paul Mccrory, who has provided judicious support to the
Board this year and continues to work on our behalf to ensure that BMZC remains in a
financially healthy position.
Sincere thanks also to the Sangha, members, supporters and volunteers, to our online doans
and members of our in-person doanryo.
Finally, I would like to acknowledge and thank all our Board members for their commitment to
the work of the Board and for their attendance and contributions to Board meetings.
The Board met on four occasions throughout the year.

BLACK MOUNTAIN ZEN CENTRE
(Private company limited by Euarantee without Share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Trustees, Annual Report (Incorporating the Director's Report> continued...
Chairs, Staternent (continued)
We had three resignations- from our Vice-chair Adam Murray, long-time members Michael
O'Keefe, and Margaret Mulholland. We sincerely thank each of them for their contribution to
the Board and BMZC over many years. At our first meeting in October 2024, Clare McFadden
was elected as Company Secretary to replace Steve Williamson.
An exciting development this year has been our participation in an envisioning process that will
result in a Development Strategy to underpin BMZC'S growth and sustainability into the future.
Board, Sangha members, and the wider community took part in the process that was guided by
Esther Haller-clarke of Hal ler-clarke Hurson. I wou Id like to take th is opportu nity to sincerely
thank Esther for guiding us through the envisioning proce55. We expect the Development
Strategy document to be available and distributed in the very near future.
Our well-established in-person and online activities have continued throughout the year. Daily
zazen, our Book Study Group, Friday Well-being Ceremony and Sharing Circle, regular one-day
sittings, yoga for sitters, workshops and classes by our Guiding Teacher, Ryushin Paul Haller, and
bi-annual sesshins have all been well attended.
New, additional offerings that have received good support include Wednesday evening in-
person zazen, a Precepts study group, a Rakusu sewing group, and Oryoki meals during regular
all-day sittings.
In May 2025, three Sangha members received Jukai or lay ordination from their teacher, Rev
Myogan Djinn Gallagher. During the year approximately 40 people attended our Sunday
morning Introduction to Zazen.
Our Journey:
BMZC is pleased to continue to offer both online and in-person sittings as well as workshops
and classes. It must be noted, however, that this would not be possible without the efforts of
Djinn Gallagher, our Resident Teacher, who has put in much time and effort to facilitate the
online and in-person community with whom we now practice daily. BMZC continues to offer
group sittings, workshops and retreats on a dana basis and we would like to take this
opportunity to also thank our sangha for their donations towards the centre and its teachers.
Guiding Teacher
Ryushin Paul Haller Roshi has continued to serve as our Guiding Teacher, and he has the deep
appreciation of the board for fulfilling this Vital role. Paul has been the guiding light for us and
for Zen practice as a whole in N. Ireland since he first brought Zen to his home place in the year
2000. His vision for what would ultimately become possible, his tirele55 devotion to visiting
twice every year, leading sesshins, workshops, and sittings and giving dharma talks, and his calm
guidance and raised eyebrow are all ultimately responsible for ensuring we have all come such a
lon￿ way since those earlv days.
Paul led both our sesshins the past year in Tobar Mhuire Retreat and Conference Centre,
Crossgar and Ards Friary, Creeslough. We would like to once again extend our thanks for his
teachings in addition to the various online classes and workshops that Paul ha5 offered to his
students and fellow sangha members at Black Mountain Zen Centre.

BLACK MOUNTAIN ZEN CENTRE
(Private company limited by guarantee without share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Trustees, Annual Report (Incorporating the Director's Report) continued...
Centre Management:
Sincere thanks to Rev Djinn Gallagher for her continued residency at BMZC; for her dedication
to Buddhist practice and the development of our local and wider Sangha.
The full range of BMZC offerings continues to be successfully communicated via our website,
Instagram and Facebook. BMZC continues to be registered and compliant with the Charity
Commission for Northern Ireland and is a member of the Northern Ireland Council for Voluntary
Action (NICVA), a membership and representative body for the voluntary and community sector
in Nl.
Six new rnembership application5 were received during the year and approved by the Board.
There are currently 40 members who make monthly donations towards the running of the
Centre. We rely on these donations to cover the cost of rent, utilities, equipment and other
Website, Social Media and Onllne Giving
The Board wishes to express our deep thanks for all those involved with the maintenance and
work on the BMZC website.
BMZC continues to offer teachings to our sangha through platforms such as Zoom, Soundcloud
and Vimeo.
Charity Commission for N. Ireland
BMZC continues to be registered and compliant with the Charity Commission for Northern
Ireland. Our Charity number Is 106141, Company number N1640489.
Finance, Gift Aid and Fundraising
The Board wishes to express gratitude to our Treasurer, Paul Mccrory, and our accountants,
Tony Clarke and Colleen Doherty, for their assistance during the past year. All accounts and
confirmation statements were filed with Companies House. All tax returns were filed with
HMRC, and rate exemptions were secured from Land & Property Services.
The Annual accounts have been prepared by our accountants based on bank statements and
spreadsheets prepared by the Treasurer and are available separately from this report.
BMZC also expresses deep gratitude to our sangha for their generosity and support in the form
of time and donations- to our sangha both home and afar, our deepest bows.
BMZC is a charity organization which relies on the concept of dana to provide offerings, classes
and teachings. These donations enable BMZC to build a reserve of funds to fall back on in
addition to allowing BMZC to plan and grow in the years forthcoming.
Lastly, the board would like to express our ongoing thanks to all our members who submit
application forms, set up their standing orders or agreed cash donations, and who continue to
contribute to the centre. Thank you.

BLACK MOUNTAIN ZEN CENTRE
IPrivate company limited by guarantee without share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Trustees, Annual Report (Incorporating the Director's Report) continued.,.
Going Concern
After making appropriate enquiries, the trustees have a reasonable expectation that the
company has adequate resources to continue in operational existence for the foreseeable
future. For this reason they continue to adopt the going concern basis in preparing the financial
statement5, Further details regarding the adoption of the going concern basis can be found in
the Accounting Policies.
Financial Review
The results for the year ended 31 March 2025 are set out on pages 9 and 10 of the financial
statements.
The total income for the year ended 31 March 2025 amounted to £56,112 (2024: £51,823 } The
total expenditure was £51,920(2024: £64,215)
The Trustees consider that the unrestricted funds of the charity is sufficient and adequate to
fulfil their obligations. The charity held £75,117 in reserves at the year end {2024.. £70,925}.
Reserves Policy
The income of the Company is considered adequate and the risks associated with any significant
reduction in income is regarded as unlikely. The Trustees are satisfied with the current level of
reserves at the present time. The Trustees are reviewing the Reserves Policy in the current year.

BLACK MOUNTAIN ZEN CENTRE
IPrivate company limited by guarantee without share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Trustees, Annual Report {Incorporating the Director's Report) continued...
Trustees, responsibilities statement
The Trustees (who are also directors of Black Mountain Zen Centre for the purposes of
company law) are responsible for preparing the Trustees, report and the financial statements
in accordance with applicable law and United Kingdom Accounting Standard (United
Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year.
Under company law the Trustees must not approve the financial statements unless they are
satisfied that they give a true and fair view of the state of affairs of the charitable company
and of the income resources and application of resources, including the income and
expenditue of the charitable company for that period, In preparing these financial
statements, the Trustees are required to.,
select suitable accounting policies and then apply them consistently
observe the methods and principles in the Charities SORP,.
make judgments and accounting estimates that are reasonable and prudent.
prepare the financial statements on the going concern basis unless it is
inappropriate to presume that the charitable company will continue in operation.
The Trustees are responsible for keeping adequate accountin8 records that are sufficient to
show and explain the charitable company's transaction and disclose with reasonable
accuracy at any time the financial position of the charitable company and the enable them to
ensure that the financial statements comply with the Companies Act 2019, They are also
responsible for safeguarding the assets of the charitable company and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the Trustees, on .
and signed on behalf by:
Paul Mccrory
Trustee

BLACK MOUNTAIN ZEN CENTRE
(Private company limited by guarantee without share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BLACK MOUNTAIN ZEN CENTRE
I report on the financial statements of the company for the year ended 31 March 2025 which are
set out on pages 9 and 10.
Respective responsibilities of trustees and examiner
The trustees, who are also the directors of the company for the purpose of company law) are
responsible for the preparation of the accounts in accordance with the requirements of the
Companies Act 2006.
Having satisfied myself that the company is not subject to audit under company law, and is
eligible for Independent examination it is my responsibility to:
examine the accounts under section 65 of the Charities Act
follow the procedures laid down by the general Directions given by the Charity Commission
for Northern Ireland under section 6519)Ibl of the Charities Act; and
state whether particular matters have come to my attention.
Basis of Independent Examiner's report
I have examined your charity accounts as required under section 65 of the Charities Act and my
examination was carried out in accordance with the general directions given by the Charity
Commission for Northern Ireland under section 6519llbl of the Charities Act.
My examination included a review of the accounting records kept by the charity and a
comparison of the accounts presented with those records. It was also included consideration of
any unusual items or disclosures in the accounts, and seeking explanations from you as charity
trustees concerning any such matters.
My role is to state whether any material matters have come to my attention givin8 us cause to
believe:
That accounting records were not kept in accordance with section 386 of the Companies Act
2006
That the accounts do not accord with those accounting records
Thatthe accounts do not comply with the accounting requirements of section 396 of the
Companies Act 2006 and with the methods and principles of the Charities Statement of
Recommended Practice applicable to charities preparing the accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland
That there is further information needed for a proper understanding of the accounts to be
reached
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters {11 to141 listed
above and, in connection with following the directions of the Charity Commission for Northern
Ireland, I have found no matters that require drawing to your attention.
la} which gives me reasonable cause to believe that in any material respect the requirements;
lil to keep accounting records in accordance with section 386 of the Companies Act 2006; and

BLACK MOUNTAIN ZEN CENTRE
IPrivate company limited by guarantee without share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BLACK MOUNTAIN ZEN CENTRE
CONTINUED...
{iil to prepare financial statements which accord with the accounting records, comply with the
accounting requirements of section 396 of the Companies Act 2006 and with the methods
and principles of the Statement of Recommended Practice: Accounting and Reporting by
Cha rities:
have not been met or;
(bl to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the financial statements to be reached.
ony Clarke
53 Andersonstown Road
Belfast
BTII 9AG
Date:

BLACK MOUNTAIN ZEN CENTRE
(Private company limited by guarantee without share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING THE INCOME AND EXPENDITURE
ACCOUNT
Year to
Unrestrbcted Restricted 31-Mar-25
Funds
Funds
TOTAL
Year to
31-Mar-24
TOTAL
Note
Income from:
Donations and Legacies
Charitable Activities
1,944
54,168
1,944
54,168
3,000
48,823
Total Income
56,112
56,112
51,823
Expenditure on:
Charitable Activities
51,920
51,920
64,215
Total Expenditure:
51,920
51,920
64,215
Net income/(expenditure)
4,192
4,192
(12,392)
Transfers between funds
Net movement in funds
4,192
12,392
Reconclllatlon of funds
Total funds brought forward
12
70,925
70,925
83,317
Total Funds carrled forward
11
75,117
75,117
70,925
The statement of financial activities includes all gains and losses recognised in the year.
All incoming resources and resources expended derive from continuing activities.
The statement of financial activitie5 also complies Wlth the requirernents for an income and
expenditure account under the Companies Act 2006.
The notes on page 11 to 16 form an integral part of these accounts

BLACK MOUNTAIN ZEN CENTRE
(Private company limited by guarantee without share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
BALANCE SHEET
As at 31 March 2025
Note
Fixed Assets
Tangible Assets
Current A55ets
Debtors
Cash at bank
75,537
75,537
71,285
71,285
Liabilities
Cred itors.. arnoun¢5 falllng due wlthin one year
10
(420
360
Net Current Assets
75,117
70,925
Net assets
75,117
70,925
Funds
Restricted
Unrestricted
75,117
70,925
TOTAL FUNDS
11
75,117
70,925
The com pany is entitled to the exemption from the audit requirement conta ined in section 477 of the
Companies Act 2006, for the year ended 31 March 2025.
The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records
which comply with section 386 of the Act and for preparing financial statements wh ich give a true and
fair view of the state of affairs of the company as at the end of the financial yea r a nd of its incoming
resou rces and appl ication of resources, including its income and expend iture, for the f inancial year in
accordance with the requirements of sections 394 and 395 and which otherwise comply with the
requirements of the Compa nies Act 2006 relating to financial statements, so far as applicable to the
company.
The members have not required the company to obtain an audit of its financia I statements for the year
in question in accorda nce with section 476.
These financial statements have been prepared in accorda nce with the provisions applicable to
companies subject to the small companies regime.
The financial statements were approved by the board directors on
on their behalf by:
and were signed
Paul Mccrory
Trustee
The notes on page 11 to 16 form and integral part of these accounts
10

BLACK MOUNTAIN ZEN CENTRE
(Private company limited by guarantee without share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
NOTES TO THE ACCOUNTS
l Accounting policles
Charity information
Black Mountain Zen Centre is a private company limited by guarantee incorporated in Northern
Ireland. The registered office is.. Black Mountain Zen Centre, 165 Donegall Pass, Belfast, Northern
Ireland, BT7 IDT
1.1 Accounting convention
The accounts have been prepared in accordance with the charity's governing document, the
Companies Act 2006 and Accounting and Reporting by Charities.. Statement of Recommended
Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" las amended for
accounting periods commencing from l January 20191. The charity is a Public Benefit Entity as
defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102
Update Bulletin I not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity.
Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to
include the revaluation of freehold properties and to include investment properties and certain
financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that
the charity has adequate resources to continue in operational existence for the foreseeable
future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the
financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their
charitable objectives unless the funds have been designated for other purposes.
Restricted funds are subject to specific conditions by donors as to how they may be used.
1.4 Incoming resources
Income is recognised when the charity is legally entitled to it after any performance conditions
have been met, the amounts can be measured reliably, and it is probable that income will be
received.
11

BLACK MOUNTAIN ZEN CENTRE
IPrivate company limited by guarantee without share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
NOTES TO THE ACCOUNTS CONTINUED...
1.4 Incorning resources (continued)
Cash donations are recognised on receipt. Other donations are recognised once the charity has
been notified of the donation, unless performance conditions require deferral of the amount.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is
recognised at the time of the donation.
Turnover is measured at the fair value of the consideration received or receivable and represents
amounts receivable for goods and Services provided in the normal course of business, net of
discounts, VAT and other sales related taxes.
1.5 Resources expended
Liabilities a re recognised as expenditu re as soon as there is a legal or constructive obligation
committing the charity to that expenditure, it is probable that a transfer of economic benefits will
be required in settlement and the amount of the obligation can be measure reliably.
Expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all cost related to the category.
The charity is below the charity audit threshold and therefore is exempt from reporting
expenditure on an activity basis. The charity has opted to report by the nature of expenditure
rather than on a n activity basis.
1.6 Tangible flxed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or
valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of a55ets less their residual
values over their useful lives on the following bases..
Fixtures and Fitti ngs
ISYO on cost
Computers
200/0 on cost
1.7 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with bank5, Other short-term
liquid investments with original maturities of three months or less, and bank overdrafts. Bank
overdrafts are shown within borrowings in current liabilities.
1.8 Financlal instruments
The charity ha5 elected to apply the provisions of Section 11 'Basic Financial Instruments, and
Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are reco8nised in the charity's balance sheet when the charity becomes
party to contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial
statements, when there is a legally enforceable right to set off the recognised amounts and there
is an intention to settle on a net basis or to realise the asset and settle the liability simultaneou51y.
12

BLACK MOUNTAIN ZEN CENTRE
(Private company limited by guarantee without share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
NOTES TO THE ACCOUNTS CONTINUED...
1.9 Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using
the effective interest method unless the arrangement con5titute5 a financing transaction, where
the transaction is measured at the present value of the future receipts discounted at a market
rate of interest. Financial assets classified as receivable within one year are not amortised.
1.10 Basic financial liabilbties
Basic financial l ia bil ities, including creditors and bank loans are initially recogn ised at transaction
price unless the arrangement constitutes a financing transaction, where the debt instrument is
measured at the present value of the future payments discounted at a market rate of interest.
Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate
method.
Trade creditors are obligations to pay for goods or services that have been acquired in the
ordinary course of operations from suppliers. Amounts payable are classified as current liabilities
if payment is due within one year or less. If not, they are presented as non-current liabilities.
Trade creditors are recognised initially at transaction price and subsequently measured at
amortised cost using the effective interest method.
1.11 Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligation5 expire or are
discharged or cancelled.
1.12 Employee benefits
The cost of any unused holiday entitlement Is recognised in the period in which the employee's
services are received.
Termination benefits are recognised immediately as an expense when the charity is
demonstrably comrnitted to terminate the employment of an employee or to provide termination
benefits.
1.13 Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make
judgements, estimates and assumptions about the carrying amount of assets and liabilities that
are not readily apparent from other sources. The estimates and associated assumptions are based
on historical experience and other factors that are considered to be relevant. Actual results may
differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to
accounting estimates are recognised in the period in which the estimate is revised where the
revision affects only that period, or in the period of the revision and future periods where the
revision affects both current and future periods.
13

BLACK MOUNTAIN ZEN CENTRE
(Private company limited by guarantee without Share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENT5
FOR THE YEAR ENDED 31 MARCH 2025
NOTES TO THE ACCOUNTS CONTINUED...
2 Incom
ns and Le
2025
2024
Unrestricted Restricted
Funds
Funds
TOTAL
TOTAL
BMZC Fundraiser Donations
Totals 2025
1,944
1,944
1,944
1,944
3,000
3,000
Totals 2024
3,000
3 Income fr
"table Activi
2025
2024
Unrestricted Restricted
Funds
Funds
TOTAL
TOTAL
Workshops / Retreat
General
Membership
Totals 2025
45,589
265
8,314
54,168
45,589
265
8,314
54,168
42,521
30
6,272
48,823
Totals 2024
48,823
48,823
4 Staff Costs and Numbers
2025
2024
Gross Wages and Salaries
No employee received emoluments of more than £60,00012024.. Nil)
The average monthly number of employees during the year, calculated on the basis of full time
equivalents, was as follows.,
2025
Number
2024
Number
5 Related
art transactions
There were no related party transactions during the year.
14

BLACK MOUNTAIN ZEN CENTRE
(Private company limited by guarantee without Share capitall
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
NOTES TO THE ACCOUNTS CONTINUED...
6 Ex
enditure
2025
2024
Charitable Activities
Unrestricted Restricted
Funds
Funds
TOTAL
TOTAL
Accountant Fees
Advertisement
Bank Charges
General Expense
Heat & Light
Internet
Membership
Rent
Stipend / Premises
Insurance
Workshops / Other
Teachers Premises
Totals 2025
492
288
69
492
288
69
432
53
143
561
874
129
6,983
3,333
277
40,630
10,800
64,215
688
396
6,983
1,981
388
29,835
10,800
51,920
688
396
6,983
1,981
388
29,835
10,800
51,920
Totals 2024
64,215
64,215
7 Trustees remuneration & expenses
During the year, no Trustees received any remuneration 2025:£NIL12024 - £NIL}.
During the year, no Trustees received any benefits in kind 2025:£NIL (2024 - £NILI.
During the year, no Trustees received any reimbursement of expenses 2025:£NIL {2024 - £NILI.
8 Debtor
2025
2024
Grants Receivable
Prepayments
Totals 2025
9 Inde
endent examiner's remuneration
The independent Examiner's remuneration amounts to an Independent Examination fee of £420
12024 - £3601
15

BLACK MOUNTAIN ZEN CENTRE
(Private company limited by guarantee without share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
NOTES TO THE ACCOUNTS CONTINUED...
10 Creditors: amounts falllng due within one year
2025
2024
Creditors
420
420
360
360
11 Statement of funds - current
ear
Balance
at l April
2024
Balance at
31 March
2025
Income
Expenditure
Transfer
in/out
Restricted funds
Restricted f u nds
Total restrlcted funds
Unrestricted funds
General funds
Total Unrestricted funds
70,925
70,925
56,112
56,112
151,920)
(51,920)
75,117
75,117
Total of funds - current year
70,925
56,112
51,920
75,117
12 Statemen
ri
Balance
at l April
2023
Balance at
31 March
2024
Income
Expenditure
Transfer
in/out
Total unrestricted funds
Total restricted f u nds
Total of funds - prior year
83,317
83,317
51,823
51,823
164,2151
(64,215)
70,925
70,925
16