Charity registration number 1114007 (England and Wales)
Company registration number 04778711
MOUNT GERIZIM TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
MOUNT GERIZIM TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Directors and Trustees
S J Allen
J M Allen
Secretary
J M Allen
Charity number
1114007
Company number
04778711
Principal address
8 Boyce Close
Whittlesey
Peterborough
PE7 1JF
Registered office
Rutland House
Minerva Business Park
Lynch Wood
Peterborough
PE2 6PZ
Accountants
Moore
Rutland House
Minerva Business Park
Lynch Wood
Peterborough
PE2 6PZ
MOUNT GERIZIM TRUST
CONTENTS
Page
Trustees' report
1
Accountants' report
2
Statement of financial activities
3
Balance sheet
4
Notes to the financial statements
5 - 8
MOUNT GERIZIM TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MAY 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 31 May 2025.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Trust's deed, 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 (FRS 102)” (as amended for accounting periods commencing from 1 January 2016)

Objectives and activities

The Trust's objects are to provide assistance to the poor and needy and ministering to the sick. T here has been no change in these during the year.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Trust should undertake.

Achievements and performance

Total donations of £16,906 have been made by the charity in the year for the benefit of the public as set out in the Charity's objectives.

The charity continues to rely on general donations in order to achieve its objectives.

Financial review

The Trust made a surplus of £578 (20 2 4: £2,828) as shown on page 3. The Trustees have continued to monitor resources expended as set out in note s 1.2 and 4. In the opinion of the Trustees, the general fund is an unrestricted fund which is designated for the objects of the Trust.

It is the policy of the Trust that all donations received will be distributed in line with the objective s of the charity. Any administrative and similar costs will be met by specific donations received for that purpose. The charity does not intend to maintain any significant additional reserves.

The trustees have assessed the major risks to which the Trust is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

The Trustees will continue to generate funds mainly through donations and collections from the general public.

Structure, governance and management

The Trust was established on 4 May 2006 by a trust deed signed by all of the Trustees on that date. The registered number of the Trust is 1114007.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

S J Allen
J M Allen

Should the existing Trustees consider it necessary to appoint further Trustees, they would ensure that adequate training was provided and that any candidate would have the required skills in management and planning and would have empathy for the objectives of the Trust.

The trustees' r eport was approved by the Board of Trustees.

S J Allen
Chairman of the Trustees
Dated: 27 November 2025
MOUNT GERIZIM TRUST
CHARTERED ACCOUNTANTS' REPORT TO THE TRUSTEES ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MOUNT GERIZIM TRUST FOR THE YEAR ENDED 31 MAY 2025
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Mount Gerizim Trust for the year ended 31 May 2025, which comprise the statement of financial activities and the related notes from the charity’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made to the charity's trustees, as a body, in accordance with the terms of our engagement letter dated 4 May 2016. Our work has been undertaken solely to prepare for your approval the financial statements of Mount Gerizim Trust and state those matters that we have agreed to state to the charity's trustees, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mount Gerizim Trust and the charity's trustees as a body, for our work or for this report.

It is your duty to ensure that Mount Gerizim Trust has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and surplus of Mount Gerizim Trust. You consider that Mount Gerizim Trust is exempt from the statutory audit requirement for the year, and is not required to obtain an independent examiner's report.

We have not been instructed to carry out an audit or a review of the financial statements of Mount Gerizim Trust. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Moore
Chartered Accountants
Rutland House
Minerva Business Park
Lynch Wood
Peterborough
PE2 6PZ
27 November 2025
MOUNT GERIZIM TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MAY 2025
- 3 -
Unrestricted
funds
2025
2024
Notes
£
£
Income from:
Donations and legacies
2
18,930
20,096

Interest on Gift Aid

5
2
Expenditure on:
Charitable activities
3
18,345
17,270
Net income for the year/
Net movement in funds
590
2,828
Fund balances at 1 June 2024
3,815
987
Fund balances at 31 May 2025
4,405
3,815

The statement of financial activities includes all gains and losses recognised in the year.

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
MOUNT GERIZIM TRUST
BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 4 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
7
3,786
3,896
Cash at bank and in hand
1,519
518
5,305
4,414
Creditors: amounts falling due within one year
8
(900)
(599)
Net current assets
4,405
3,815
The funds of the Trust
Unrestricted funds
9
4,405
3,815
4,405
3,815

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 May 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 27 November 2025
S J Allen
Chairman of the Trustees
Company registration number 04778711 (England and Wales)
MOUNT GERIZIM TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 5 -
1
Accounting policies
Charity information

Mount Gerizim Trust is a private company limited by guarantee incorporated in England and Wales. The registered office is Rutland House, Minerva Business Park, Lynch Wood, Peterborough, PE2 6PZ.

1.1
Accounting convention

The financial statements have been prepared in accordance with the Trust's Articles, 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 (FRS 102) (effective 1 January 2019)". The Trust is a Public Benefit Entity as defined by FRS 102.

The Trust has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the Trust. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The charity continues to achieve a broadly break even position with donations received or anticipated at a level to cover any increase in accruals and future costs. At the time of approving the accounts, the trustees have a reasonable expectation that the Trust 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 accounts.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Trust.
1.4
Income

Income is recognised when the Trust 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.

Cash donations are recognised on receipt. Other donations are recognised once the Trust 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.

Legacies are recognised on receipt or otherwise if the Trust has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

MOUNT GERIZIM TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 6 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

These represent the use, gift or distribution of resources received by the company in line with its activities.

1.6
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, 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.

1.7
Financial instruments

The Trust has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Trust's balance sheet when the Trust becomes party to the 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 simultaneously.

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 constitutes 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.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts 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.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Trust’s contractual obligations expire or are discharged or cancelled.

MOUNT GERIZIM TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 7 -
2
Donations and legacies
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Donations and gifts
18,930
20,096
3
Charitable activities
2025
2024
£
£
Donations
16,906
16,515
Accountancy/legal fees
1,439
755
18,345
17,270
4
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the Trust during the year.
5
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Total
0
0
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
6
Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the T axation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
- outstanding Gift Aid claims
3,786
3,896
MOUNT GERIZIM TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 8 -
8
Creditors: amounts falling due within one year
2025
2024
£
£
Accruals and deferred income
900
599
9
Unrestricted funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 June 2024
Incoming resources
Resources expended
At 31 May 2025
£
£
£
£
General funds
3,815
18,935
(18,345)
4,405
Previous year:
At 1 June 2023
Incoming resources
Resources expended
At 31 May 2024
£
£
£
£
General funds
987
20,098
(17,270)
3,815
10
Related party transactions
Transactions with related parties

During the year the Trust entered into the following transactions with related parties:

In the year donations amounting to £nil (2024: £nil) were received from any company related to the charity by virtue of a common Director/Trustee.

Therefore, all donations have been received from the Trustees as personal donations plus any gift aid claims made on donations received at the balance sheet date.

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