CELesTWL CHIJRCH OF CHRIST CITh OF THE LMNG GOD PARISH FINANCIAL 8TATEMEMf FOR THE YEAR ENOED JO NOVEIIBER 202S EIAMANUEL STEPHEPIS & ¢0. CHARTERED ACCOUNTANTS. 8USINESS IDVISERS & CONSULY*JITS 62 BÉECMVLY ROAD LONDON E8 3DY
CELESTIAL CHURCH OF CHRIST CITY OF THE U140 GOO PARISH FWAMCLIL 8TATalEHI FOR THE VEM EIIDED JO NOVEMWI 2123 Ctynpy Inlomial T1¢•$ Rawl No1•5 to 6&7
CELESN CHURCH OF CHRIST crrf OF ThE LMNG GOO PARISH FINANCI•L STATEIIENT FOR THE YEAR ENDED >) IIOVEMBER 2025 CHARrrY REGISTRATK)N NUMBER W BIGLAIKI AYD E$ 11371C
CELUTIAL CIIURCM OF CHRIST Cot) 11371C OFFKe 101AIIVE LAP 8E1B4TL SE155P2 EIIKW4UEL STEPHENS & CO. 82 8EECHWCKO RGID LONDON E8 JDY P•9• 1
CELESTIAL CHURCH OF CHRIS7 CITY OF THE LNING GOD PAR18H REPORT OF THE TRUSTEEB FOR THE YEAR ENDED 30TH NOVEMBER 2025 The fw$ths pr¥sgnlth8ifrvp(xt And the linAnciHI BiAt•mBn19 1¢)1 theArort JThh NMOr2025 Act111# In the y•ar We g)ntinug lo piomte Iheoosptrl ol G(xl ta lo 811 IlTrf uye.rj IOT Ih15 WSe Inc05 Iplolp. nYnlittriii Ihn Wiiil ljfythqlng ¢onferenc25 and lrea15 TruBt•• Th&¢hurth Ls nw)Aged byA Roard ol Tnigtee$ aNted AnnutsOI IhB Annu81 Gen•fAI Mgeling Th Oayto (ky 01lhv. thanty 1% nin tylhe Chw Fxvr.IiYvewhD 1% 8itrpw>rfed byone AdminislrAtOT. Thp Trusl•Jskn) ved diinrw Hr nre. (Maniw Otyubade C.0 alun11 D. A. Sob0 Ch81tman Esthet Ales1 I1 Talabi The P8nsfF ¥W8s atrAe to securtr alease With the landkrfd and th8 thurch is nOWS8lUed in the new premises. Finan$ The atta(d finan1 stsieMnl shLwilh8 CUrrstae ofaffaw5 thp TN51ees ¢onsidei lo bo meltrng wini fOrfure progress Thr6 report was approved bythe Board c and 5wn8d f*) its behaff by. miala Awde51 TRUSTEE C O OiAlunji TRUSTEE Page 2
CELE8TIAL CHURCH OF CHR18T CITY OF THE LMMO GOD PAA18H INDEPENDENT EXAMIPIER'8 REPORT TO THE TRUSTEES OF CELESTIAL CHURCH OF CHRI8TCITY OF THE LNING GOD PARISH I r•rxNlon ts £ThtI ThlthI per end Jotli I40v•m 2025, Whth af• (xrt pagod 3 10 6 RESPECTfvE RESPQNSIBITrE$ OF THÈ TRUSTEEJ EXPAIINER A4 ts Ch8nty'q Tru%tpo8. wp re¥AX)Ybf0T Ihp. syv.p4tttton ol Ihekn)Iinl rAM.t of gecthn 43(21 ofihfj ch8rib.es Ad 1993 Ilhe Atl'ldo89 rN)1 . Ektn¥hp A(xuwnts urrler 145 oflhe 2011 Ad. . r1Y the proceduty s in thè general Dlredx)nsgNen by lh8 Charfty ComrnosKx) under setbon 14yS1 al 2011 Act. qlalè thether p3r)cuL31 m8tters ho o)me iomy8lt8nlKIn. OF INDFPENDEP4T EXMIWEWS REPORT 1jyexarfrtN was oul vAth lh8 Gerwl Dw8CtKffls given bylhe Ch8rlty C(fftmL8SXWS kn exaffknakn In(MJe5 a fetrivwol thenIrIa rettYd5 kepl bythe Chaty ¥J a Ixwnson oflfAcmmLs tXP5¢nlthl those rKorfs.11 aL40 Indudes consrall0 of rywwjal or tL)gJres in the Ants. and seekw explanatlcnsfmm 5U a$Trustees &Irj The ¥$dre5 uthrtak8n ¢trJ not provid8 all Ih8ewdence that ¥d Nu1j in an audit. and c£rtsequentyy 15 gwen as lowhether Ihe awjunts westnta nd fairy 8rxl report is lirnited to those matters the8Ment below. IPENDE11T EXAIINER7 STATEMENY In C£th wth myex8minaticn. DD matter has ¢xme to rnyattention.. 1. WhKh gNes rr r8asonaNe cause to b6lievethal in any rèsp8cllhe Tpouirements". ' lokeep tr#Jn re(tyds in &c£rfdarKwhh 5eclion t30 ofth& 2011 knL and the atnbrj requrfements oflhe 2011 Ad. hève not been met L 2. toYkni(. in myopinion. attenb'on be dwn toenatlea pwer underslanding ofthe acojunts to b8 readd. Bus AdThrs & Con8ultantS 62 Beeth Ro8d London E8 3DY Page$ 3
CELE8TIfvI CHURCH OF CHRIST CITY OF THE IMNO OOD PAA18H 1029 Tth 71.342 12.864 105 71347 SS.9 IM Raf+ .753 E*ptt cvn5es 35.827 49.493 85,321 26.757 47,747 74,504 49.493 7.750.87 14226 Q475 6.475 4T5 4360 Pages 4
CELEsnAL CHURCH OF CHRIST CITY OF THE LMMG GOD PARISH RXED &VETS TaTWe Fiwed AsgeLA CURRENT K8SETS 150 1SJ CURRENT LlWtTES 1,519 8.140 14226 14226 mica81AYJsl Page$ 5
CELESTIAL CIIURCH OF CHRI8T CITY OF THE I MNG GOD PARISH ACCOUNTr4G Z DIIECT C11*RNLE ÉXPENDrruRE 2025 2W24 14.106 2J51 22.787 X827 9.130 24757
J. IAANAGEMENT JID )NlS1ATr)H Tthl TfJt¥l Trknx4fTran5ty1 1.253 1 d93 eoal E¥rthw .hOL 476 434 1.242 538 4,698 GJ% l Elortr 4.241 5,011 15.286 6,641 CIMYth 2,513 8a( knleresl 49,493 Th& Wbetn al the l(kni'ry rates In Lyder lole olf os5etsoverlheire5tirnaled Jse",J11 Fmnute, Ft%tJre5 & Frtb"ngs 20% 20% 202S 2024 ncè bath Loan 1,549 1.920 1,Y9 •ArKwntfthg mor•than )var 6. UMRESTRICTED FUNDS se are grdnts and dwbons re1ve 1¥ab frKtheobJgcts oflhe chaWvAthout Te#nthMS asto wrpose tArtare avadabt8 as 99n8ral fund8. 7. RESTRffiED FUFIDS RestrJ Iwids are us¢dlwthe wrF¥)5e as speofied by the donor. Expenditure Ihatnets these uitwia is K1entsfied to the fund. 8. FiXED SSETS Fumlture, Muslul Flxture$ & Instsument Flwngfy Building improvement Totsl Al l Dmbe1 2024 Additions in tl J*ai At 30 Novemiw 2Q25 40.548 20,362 1,050 61.9 40,548 20.362 1,050 61.960 Oèpreciatson At 1 Dec4mber 2024 Charged the ar AI 30 November 2025 35,501 5041 40.548 10,162 16UQ J62 1,0 fi641 (il.960 Net Book Valuos AI 3D November 2025 5,041 AI 30 November 2024 5.041 Pag8$ 7
J. IAIJ4AGEIAEIIT IJ40 Ai)MINISTr ATIOII To Prolp5th•1tst TrtsTiifrnD5rt Is. 1.253 15. 1.I9J T.M5 4Y FlwalT a MaintLThn¢o tal Ewses 476 1.242 1.132 I&E 4.898 4,241 5.041 15.286 2.530 6,641 6.118 2.513 CthL¥th ejn W Loan Inlwt51 49h93 48,734 This5 w rytythJ8tthÈfdltrAww fdtes lnorderi0teOtt trE8SSÈIS (Y4er theirestyryAted Fumitsjre, FLthres a Fithrys 20% 2025 2024 S•. kntyJrrtfa19 (yjnp Loèn 1.549 1,920 1,549 1.92D kn0untf¥nY orb• ya•r 6. UNRESYRICTED FUNDS These received or r8cewatd8f0ri otpcts ofthfr thaDtyWlht re5bthn585 kn PLryWtxrtérn a¥aab asg9137 Its 7. REsTRTED FUNDS RestrwAefj lundts are used IL the wweas spe¢rfd bythe don(. Eyndipjrelhal these ¢rrteria ts entsfied 10 ihe lund. B. FiXEO ASSETS Fumltury, Ilusl¢l flxiurK & IMtrum•nt Fmllngs Building Tothi ¢+ Al 1 0mber 2024 Add5 In 81 At 30 N(Nerthi 2025 40.548 20.362 1,0 61.960 40.548 20.362 61,960 D•prlIT10n Al 1 De(smber 20?4 Charged In Ihe year AI 30 Nov8mber2025 35,507 18.762 1.fi(10 20.J62 1,050 55.319 6,b41 61, N•1 Bt)ok Values 30 NovembeT 2025 AI 30 N0vebPr2O24 5.041 Pages 7