Registered Charity Number 1115753
CELESTIAL CHURCH OF CHRIST HOREB OF GOD PARISH
Report and Accounts
31 December 2025
CELESTIAL CHURCH OF CHRIST HOREB OF GOD PARISH Report and Accounts Contents
| Page | |
|---|---|
| Legal and Administrative Information | 1 |
| Trustees’ Report | 2-4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8-11 |
| {inclusiveofdetailedIncome&Expenditure) |
CELESTIAL CHURCH OF CHRIST HOREB OF GOD PARISH Accounts for the year ended 31 December 2025
Legal and administrative details
Chairman:
Mr Ademola Akintola
Trustees:
Mr Ademola Akiniola Mr Babatunde Oloruntosin Mrs Olufunke Olumoya Mr J. Budu-Aggrey Mrs Olutunde P. Adeniran Mrs Adebisi Sangobiyi
Independent Examiner: Divine Consult Limited 159 Boundfield Road London SE6 1PE
Bankers:
HSBC High Street Stratford Branch Stratford London
Registered Office: CCC HOREB OF GOD PARISH 54b North Woolwich Rd Silvertown London E16 2AA
Charity Number: 1115753
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CELESTIAL CHURCH OF CHRIST HOREB OF GOD PARISH Trustees' Report
The Trustees present their report and the financial statements for the year ended 31 December 2025. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP 2005) and applicable law.
Structure, governance and management
Horeb Of God Parish Church is governed by an Approved Governing Document which states that the principal purpose of the church is the advancement of the Christian Faith according to the principles of the Worldwide Celestial Church Of Christ to include the advancement of education, community service and such other general charitable purposes in such parts of the United Kingdom and the world as the Church shall determine.
Horeb of God Parish is a rented Property and we are striving to buy a property that will help to maximize our charitable functions (training, educational and seminars).
Members of the Church are accepted in accordance with the Constitution which requires to be baptized after one year. Members are encouraged to take an appropriate part in the spiritual and practicat tasks involved in furtherance of the charitable objective.
Relevant matters may be submitted to the Church meeting by the Trustees for guidance, or may be raised by members in Church meeting for further consideration by the Trustee.
Though the Constitution permits decisions to be made at Church meetings by appropriate majorities, the Church seeks to work by consensus wherever possible.
in order to achieve the principal objective which is set out above, the Church provides a variety of activities both to its membership and to the community generally. The aim is to show the love of Jesus Christ in both word and deed and to bring people into a closer relationship with Our Lord Jesus Christ as living Lord.
Central to the work and witness of the Church is the provision of regular public services of Christian worship. These services take place each Sunday 10:00am, Wednesday 7:00pm and Bible Class After Friday: 7:00pm
There are also occasional services at other times which are advertised on the Church Notice Board.
There is a full children’s programme during the Sunday services.
The church seeks to be a friendly and welcoming community and anybody is free to attend any of these services and Seminars. The 3rd Sundays of the Month is set aside for full Youth Participation in Sermon, Evangelical and Prophetic Services and Seminars.
The Church runs a series of house groups for the growth of faith and discipleship in the homes of some members, and further details of these can be obtained from the Trustees on request, or at the Sunday services of worship. It operates systems to ensure that all people working with children and vulnerable adults are appropriately vetted with regard to the Criminal Records Bureau.
The church has read the Charity Commission guidance on public benefit, and is satisfied that the activities outlined above clearly demonstrate that the charity is providing a benefit to the public.
Achievements and Performance
We welcome ourselves to 2025 Annual General Meeting and it has been another challenging year for the Celestial Church of Christ. Horeb Of God Parish. This Parish turns 20 years this year and that simply means we are having to mark the 20th anniversary and to remind us of:
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Community and fellowship:
Highlighting the importance of the church community and the bonds formed over the years.
Impact on lives:
Recognizing the positive influence the church has had on its members.
Looking forward to the future:
Expressing hope and optimism for the church's continued growth and ministry.
Ephesians 2:22: "In him you too are being built together to become a dwelling in which God lives by his Spirit." We are a church that serve our God and extend hand of fellowship to the community and especially the vulnerable old and young people.
There are some members without family in the United Kingdom who needs all sorts of support, we need to brace up for this new phenomenon, in the year coming. The resources both technical and human are increasingly becoming daunting and hence the need to think of cost to improve in this area.
| cannot praise you all enough for the dedication and selflessness you have exhibited all these times. A huge thank you to ail the parishioners for your continued support and you have really gone the extra mile. The year 2025 presented considerable social, economic, and humanitarian challenges, including increased living costs, rising energy prices, and ongoing global instability.
These pressures disproportionately affected vulnerable individuals and families within the community. in response, the charity continued to pursue its objectives for the public benefit through practical support, Spiritual care, and community engagement. Support for Students
Throughout the year, the charity provided support to students experiencing financial hardship and emotional pressure. This included pastoral guidance, prayer support, and educational seminars aimed at encouraging resilience, wellbeing, and personal development.
These activities were delivered openly and without discrimination, contributing to the relief of need and advancement of education.
Relief of Poverty and Hardship
The charity continued its outreach to individuals experiencing homelessness by providing food and essential support. Feeding programmes were maintained during the year to address immediate needs, promote dignity, and reduce the effects of poverty within the local community.
In response to rising energy costs, the charity offered guidance, prayer support, and pastoral care to individuals and families struggling with financial stress. These activities helped alleviate hardship and provided emotional and spiritual relief during a challenging period.
Advancement of Religion and Community Wellbeing
Regular prayer meetings were held throughout the year, including dedicated sessions for peace in the world, reflecting the charity's commitment to promoting spiritual wellbeing and social harmony. Individual prayer sessions and pastoral meetings with congregants were conducted to provide emotional support, counselling, and encouragement.
The charity also organised seminars and group sessions focused on faith development, personal growth, and community cohesion. These sessions were open to members of the public and designed to support moral and spiritual development.
Public Benefit
The trustees confirm that the activities carried out during 2025 were undertaken in furtherance of the charity’s objectives and for the public benefit. In planning and delivering these activities, the trustees had due regard to the Charity Commission's public benefit guidance. The charity's services were accessible to a broad section of the community and aimed at relieving need, advancing religion, and promoting wellbeing.
Security
Due to the issue of security in and around the church we deem it necessary to install CCTV in the premise and considering the fact that in media session, there are expensive items that needs to be protected.
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In view of this we are procuring CCTV cameras in the new year coming.
Transport and parking
ltis unfortunate that we have excruciating parking experience many of us got parking tickets (PCNs) And even sometimes nowhere to park at all, this has affected the church attendance , We have a good news for ourselves , the road is nearing completion and all things coming back to normalcy . This news should be spread to all.
Conclusion Despite the challenges faced in 2025, the charity remained committed to serving the community through compassion, faith-based support, and practical assistance.
The trustees believe the charity has continued to make a positive impact on individuals and the wider community during the year.
The financial results for the year, together with a summary of the accounting policies adopted are set out in the accompanying financial statements.
The Trustees have established a Reserves Policy, and are still struggling to have sufficient fund to run the Church, but with ongoing income anticipated, to enable the church to function effectively in the coming year. The Trustees have made an assessment of the major risks facing the church, and are satisfied that there are policies in place to minimise these risks.
The trustees who serve during the year were; Mr Ademola Akintola Mr Babatunde Oloruntosin Mrs Olufunke Olumoya Mr J. Budu-Aggrey Mrs Olutunde P. Adeniran Mrs Adebisi Sangobiyi
Trustees are appointed by the Board of Trustees.
TRUSTEES’ RESPONSIBILITIES
Charity Law requires the trustees to prepare financial statements for each fianacial year which give a true and fair view of the state of affairs of the charity at the year end and of its incoming resources and resources expended for that year. In preparing those financial statements the trustees are required to;
select suitable accounting policies and apply them consistently,
emake judgement and estimates that are reasonable and prudent,
eprepare the financial statements on the ongoing concern basis unless it is inappropriate to presume that the charity will cotinue in operation
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statement comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the board of trustees an 29 January 2026.
Mr Ademola Akintola (For the Trustees)
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CELESTIAL CHURCH OF CHRIST HOREB OF GOD PARISH Accounts for the year ended 31 December 2025
independent Examiner's Report
We report on the accounts for the year ended 31 December 2025, which are set out on pages 6 to 11.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to;
® examine the accounts under section 145 of the Charities Act,
¢ to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
- to state whether particular matters have come to my attention.
Basis of Independent examiner's report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention;
-
(1) which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act; « fo prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
DIVINE CONSULT LIMITED
159 Boundfield Road London SE6 1PE
29 January 2026
5
Statement of Financial Activities
CELESTIAL CHURCH OF CHRIST HOREB OF GOD PARISH
for the year ended 31 December 2025 cS yyy SSS Sch
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Total | Total | ||||
| Unrestricted | Restricted | Fund | Fund | ||
| Notes | £ | £ | £ | £ | |
| Income Resources | |||||
| Tithes, offerings and thanksgiving | 6.1 | 64,839 | - | 64,839 | 67,979 |
| Gift Aid | 17,145 | : | 17,145 | 17,698 | |
| Building fund | 632 | - | 632 | 602 | |
| Total Income Resources | 82,616 | > | 82,616 | 86,279 | |
| Resources Expended | |||||
| Support costs of activities in | |||||
| furtherance ofthe charity's objects | 6.2 | 18,407 | - | 18,407 | 16,223 |
| Management & Administration | |||||
| ofCharity | 6.3 | 69,239 | - | 69,239 | 72,160 |
| Total Income Expended | 87,646 | - | 87,646 | 88,383 | |
| Net incoming/(outgoing) resources | (5,030) | - | {5,030) | (2,104) | |
| Net Movements in Funds | (5,030) | - | (5,030) | (2,104) | |
| Fund balances b/fwd | 51,087 | - | 51,087 | 65,991 | |
| PriorYearAdjustment | - | - | - | (12,800) | |
| Fundsbalancesc/fwd | 46,057 | - | 46,057 | 51,087 |
6
CELESTIAL CHURCH OF CHRIST
HOREB OF GOD PARISH Balance Sheet
as at 31 December 2025
| Notes | 2025 | 2024 | |||
|---|---|---|---|---|---|
| £ | £ | ||||
| Fixed assets | |||||
| Tangible assets | 4 | 3,336 | 5,004 | ||
| Current assets | |||||
| Debtors | 2 | 10,685 | 6,715 | ||
| Cash at bank and in hand | 33,632 | 41,018 | |||
| 44,317 | 47,733 | ||||
| Creditors: amounts falling due | |||||
| within one year | 3 | (1,596) | (1,650) | ||
| Net Current Assets | 42,721 | 46,083 | |||
| Net assets | 46,057 | 51,087 | |||
| Funds | 4 | ||||
| Restricted funds | - | - | |||
| Unrestricted Funds | 46,057 | 51,087 | |||
| RestrictedandUnrestrictedFundsc/fwd. | 46,057 | 51,087 |
Approved by the Board of Trustees and signed on 29 January 2026. MrAdemola Akintola Mrsfoes.
Mrsfoes.
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Notes to the Financial Statements
CELESTIAL CHURCH OF CHRIST
HOREB OF GOD PARISH
for the year ended 31 December 2025
1. Accounting Policies
1.1) Accounting Convention
The Financial Statements has been prepared under the historical cost convention, in accordance with applicable UK Accounting Standards and also with the recommendations in the Statement of Recommended Accounting Practice (SORP 2005) Accounting and Reporting by Charities - issued in March 2005.
The Charity has taken advantage of the exemption of Financial Reporting Standard No. 1 from the requirements to produce a Cash Flow Statement on the ground that it qualifies as a small charity.
1.2) Fund Accounting
General unrestricted funds represent unrestricted income, which is expendable at the discretion of the Trustees in the furtherance of the objects of the charity
1.3) Tangible fixed assets
Tangible fixed assets costing more than £500 are capitalized and included at cost including any incidental cost
Depreciation is calculated on the fixed assets to write off the cost of the assets less their residual values, in equal instalments over their expected useful economic lives. The annual rate in use is 25% per annum.
1.4) Incoming Resources
Income is mainly from Tithes and Offering, Building funds. Gift Aid, grant and bank interest received are included in the financial statements when received.
1.5) Resources Expended
All expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all costs related to the category.
1.6) Taxation
As a charity, the charitable funds are exempt from corporation tax but not from VAT. Irrecoverable VAT is, in accordance with standard accounting practice, included in the cost of those items to which it relates.
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CELESTIAL CHURCH OF CHRIST HOREB OF GOD PARISH
Notes to the Accounts for the year ended 31 December 2025
1 Tangible fixed assets
| 1 | Tangible fixed assets | ||||
|---|---|---|---|---|---|
| Church | Church | ||||
| Vehicle | Equipment | Total | |||
| £ | £ | £ | |||
| Cost | |||||
| At 1 January2025 | 5,600 | 2,740 | 8,340 | ||
| At 31 December2025 | 5,600 | 2,740 | 8,340 | ||
| Depreciation | |||||
| At 1 January2025 | 2,240 | 1,096 | 3,336 | ||
| Charge for the year | 1,120 | 548 | 1,668 | ||
| At 31 December 2025 | 3,360 | 1,644 | 5,004 | ||
| Net book value | |||||
| At 31 December2025 | 2,240 | 1,096 | 3,336 | ||
| At 31 December2024 | 3,360 | 1,644 | 5,004 | ||
| 2 | Debtors | 2025 | 2024 | ||
| £ | £ | ||||
| Trade debtors | 10,685 | 6,715 | |||
| 10,685 | 6,715 | ||||
| 3 | Creditors: amounts falling due within one year | 2025 | 2024 | ||
| £ | £ | ||||
| Trade creditors | 1,596 | 1,650 | |||
| 4 | Funds | Unrestricted | Restricted | 2025 | 2024 |
| £ | £ | ||||
| At 1 January2025 | 51,087 | - | 51,087 | 65,991 | |
| Net Incoming Fund | (5,030) | - | (5,030) | (2,104) | |
| Transfer to capital redemption rese | - | - | - | (12,800) | |
| At31December2025 | 46,057 | : | 46,057 | 51,087 |
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CELESTIAL CHURCH OF CHRIST HOREB OF GOD PARISH
Notes to the accounts (continued)
6 Income and Expenditure Account
for the year ended 31 December 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| Fund | Fund | ||||
| £ | £ | £ | £ | ||
| 6.1 | INCOMING RESOURCES | ||||
| Tithes, offering and thanksgiving | 64,839 | - | 64,839 | 67,979 | |
| Gift Aid | 17,145 | - | 17,145 | 17,698 | |
| Building fund | 632 | - | 632 | 602 | |
| Total Incoming Resources | 82,616 | “ | 82,616 | 86,279 | |
| OUTGOING RESOURCES | |||||
| 6.2 | Support costs of activities in | ||||
| furtherance ofthe Charity'sobjects: | |||||
| Honorarium/ Donations | 2,234 | - | 2,234 | 3,250 | |
| Storage | 760 | - | 760 | 760 | |
| Printing, postage, stationery& gift cards | 1,866 | - | 1,866 | 960 | |
| Convention Expenses | 13,547 | - | 13,547 | 11,253 | |
| 18,407 | - | 18,407 | 16,223 | ||
| 6.3 | Management and Administration | ||||
| of Charity: | |||||
| Rent& rates | 38,424 | - | 38,424 | 37,969 | |
| Light& heat | 3,623 | - | 3,623 | 4,534 | |
| Pastors expenses | 12,000 | - | 12,000 | 12,000 | |
| Telephone & fax | §93 | - | 593 | 761 | |
| Cleaning | 841 | - | 841 | 842 | |
| Accountancy fees | 1,721 | - | 1,721 | 1,650 | |
| CharityAdmin expenses | 1,656 | - | 1,656 | 5,901 | |
| Missionaryexpenses | 2,455 | - | 2,455 | 2,713 | |
| Repairs& Maintenance | 3,956 | ~ | 3,956 | 676 | |
| Motor Vehicle Expenses | 2,169 | - | 2,169 | 3,295 | |
| Bank charges | 133 | - | 133 | 451 | |
| Depreciation charge | 1,668 | - | 1,668 | 1,668 | |
| 69,239 | : | 69,239 | 72,160 |
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a
CELESTIAL CHURCH OF CHRIST
Schedule to the Profit and Loss Account
for the year ended 31 December 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Sales | ||
| Tithes, offerings&thanksgiving | 82,616 | 86,279 |
| Administrative expenses | ||
| Employee costs: | ||
| Pastoral allowances | 12,000 | 12,000 |
| Honorarium/Donations | 2,234 | 3,250 |
| 14,234 | 15,250 | |
| Premises costs: | ||
| Rent& Rates | 38,424 | 37,969 |
| Light and heat | 3,623 | 4,534 |
| 42,047 | 42,503 | |
| General administrative expenses: | ||
| Telephone and fax | 593 | 761 |
| Cleaning | 841 | 842 |
| Stationery, Printing& Gift Cards | 1,866 | 960 |
| CharityAdmin expenses | 1,656 | 5,901 |
| Missionaryexpenses | 2,455 | 2,713 |
| Convention Expenses | 13,547 | 11,253 |
| Bank charges | 133 | 151 |
| General Repairs& Maintenance | 3,956 | 676 |
| Storage | 760 | 760 |
| MotorVehicle Expenses | 2,169 | 3,295 |
| Depreciation | 1,668 | 1,668 |
| 29,644 | 28,980 | |
| Legal and professional costs: | ||
| Accountancy fees | 1,721 | 1,650 |
| 1,721 | 1,650 | |
| 87,646 | 88,383 |
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