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CELESTIAL CHURCH OF CHRIST
MIRACLE OF GOD PARISH
Statement of financial activities for the year ended 31st December 2023.
UDrestricted Re5tri¢¢ed
Total Funds
Totsl Fund5
2023
2023
2D23
2022
tes
Incomlng Resourcts
G¢ner*l orr¢Tln%$
tsift Aid
30.420.26
6W53.66
TrA2O.26
29.07Tr.39
11,30&06
Toial Ih¢om5n% R¢$0￿re¢S
37,273.92
2Q,lJO.O
57,27.1.92
40,377.05
Rewurce5 e%pended
31,207.23
600.
1,2nn.oo
33.W7.23
20,00n.
51307.23
34.0%2.76
600.1
Tu¢uJ re5vurLY5 pxpellded
2QOOO.
S3.￿7.23
31682.76
Mole￿entin totsl tund for
Net Inc0￿e1
I¥ApEnditvr¥l I￿r th¥yEur
Net Gxin (L￿550 on
4,26&69
4,266.69
&094.29
Fwnd B*1 bir
Fund Bal df
4,20&69
5,09Ug
4Jé6.69
&094.29

CELESTIAL CHURCH OF CHRIST
MIRACLE OF GOD PARISH
Balante sheet as of 315t Detember 2023.
2•23
2023
2023
2022
liote5
FTXED,ISSETS
T8￿glhlt assets
59,fi32
357hO
CURRENT ASSETS
DEbtor5
C*$h At b*nk
Totsl A55et5
71 J￿1
71J•2
,14
CREDITORS f311illg
3.41
NET CURRENf ASSETS
IOJ7
10,371)
980
CREDITORS *mOunt f*llitsÈ
morÈthAn FeAr
TOTAL A&SETS LESS
(.-URREI NT LIABILITES
71b,•02
71J.0O2
3(740
NF.T ASSF.TS
3&740
CHARITY FUhDt*
UnrestTirtEd funds
Rtstricled fllns
55,159
3&74
"ItyIAL Tr'UNDS
55,159
55,159
3(7411

CELESTIAL CHURCH OF CHRIST
MIRACLE OF GOD PARISH
Notes to the Financial Statement for thè Year Ended 31st December 2023
l. A¢¢ouniing poli¢i¢s
Th¢ principal accounting PDliei¢£ gre set out below. Th¢ a¢¢ounting poli¢J¢s hav¢ b¢¢n
adopted coiisislently throughoiil the yeai.
al Rasis of a¢ci)untirtg
Th¥ financial ¥iatLm¢nts hav¢ b¢¢n pr¢par¥d und¢r lh¢ hisiorical Cosi ¢oni'¢niion. as
madified by the revaluatiDn of certain fixed aqsetq. and are in accordartee With the
Stst¢m¢ht of R¢¢omin¢nded Pra¢tic¢.' A¢¢ounting ahd R¢porting by Chariti¢% issu¢d
in March 2r)05 and the Financial Re￿rtIng Standard for Smaller Entitieq (effective April
20081-
bl Incoming resources froiii generated tunds
Incomiiig resoui-ces froiii generated tunds represenis donations towaids weekly
lithes, chLirch bLiilding lund, Ihanksgii'ing, aniiual coiiference, travel and other
contributions
cl Tncoming resoiiires. Interest receivable
Interest is credited in the yeai in which il is receivaq.
dl Rebources expcnded
Expendilurv is reLUbTnlbed wh¢n a lidbilily Ib inLurFth. Fundin¥ prvvided ihTr)u¥h
wnirailual a¥Tr¢eiiienib #nd peifvmn¢¢ r¢laL¥LI giranls ￿ rewymised as 5erviLe
*T¢ supplied. Orh¢r bYr)nt paymcnts ar¢ rc¢tsgnis¢d ivhcn a consiru¢iiv¢ obligaiion
aTlS¢S that re6ulis in the payrneni b¢irt¥ unai'oidable.
Costs of 8ett¢r2ting futtds ar¢ thos¢ Costs itt¢urred in attrA¢tittg voluntary in¢om¢. and
those incurred in g¢tiviti¢.s that rais¢ fvnds.
Cjrgnts payable gre payments made lo third parties in the furtherdnce of the chatitable
objectives of the Tr￿%1 Single or inulti-year granL£ are accounted for wlien either the
recipient reasonable expectation that they will receive a grant and the t￿SteeS
have agreed to pay the grant without condition, or the iecipient has a reasonable
expect￿7110￿ that they will receiwe a g17nl and any condition ￿￿ttaching lo the grniil is
oiitside of the control of the Trust.
Proi'isions for grants are made ￿'hen the iiitentioii to make a graiit has been
collunuiiicaled to the recipient but there is uncertainly about either Ibe timing of the
grant orthe aiiiount of payable.
Goi'¢rnanc¢ ¢v¥ls includ¢ thv5¢ illcuTred in thv goi'¢rnan¢e of ils assets an(1 ar¢
primarily associat¢d with consiituiional and siatuiory r¢quirmicnis.
Support co£ts include central fllneticjnq and have been Allocated th activity cost

categorieb on * basi￿ ¢0rtsi$tent with the use of resources.
Depr¢el*tlo
D¢pT¢ciaiion is ¢al¢ulai¢d ai rails ¢siimat¢d 10 wri1¢ orfthc ¢091 oF&ll iangibl¢ fix¢d
as$¢ts over th¢ir ¢xpect¢d us¢fvl liv¢s'.
Dllnng the year under revieiv. the ehllreh decided to C(Jntinlle to separate IL8
equipment from itq furnitutr fixturts aiid fittings..4 d¢pr¢¢iation rdte of 200/0 Was
pplied on each category on a reducing balgnee bg£ifi.
el Fund st1￿CtUre
The priliclp￿ll accounting ￿lIcleS are fiet out below. The accounting policies have been
adopted consistently thiougliout Ilie yeDI.
Tlie ￿ndS lield by the charity 3Te either..
Unieslricled general funds- these are ft]nds ￿'hiCh can be used in a￿OTdanCe with the
charitable objects al the disciEtivn of Ilie Ituslees.
Desi¥m#ted funds- these are fundg e*miarked by the trusteey out of UllTestricted
i¢ll¢Tdl fundb fvr bp¢LifiL futurL PUTWbts ur prvj¢cl&.
R¢stri¢i¢d ruTh￿- thcs¢ ar¢ funds Ihai ¢an only b¢ ugud (or r¢stri¢i¢d
purpos¢s withitt th¢ obj¢¢ts of th¢ charity. Restrictions aris¢ when sp¢cified by Ih¢
Ji)nor or ￿h¢ll funds are rais¢J for r¢siri¢ied purpos¢s.
Endowin¢nt funds- th¢s¢ ar¢ fvndq that r¢pr¢s¢nt ass¢Lq whi¢h mu%t k held
pennanenlly by the chariry. Income arising on the endowment ￿nd ean be u£ed in
accoi'daiice with the objects of the charity and 1£ included iii unrestricted income. Any
capit31 gains or losses arising on the Inveslinents form pan of the fuiid. Ini'eslment
n￿nage1￿el1t charge£ and legal advice relating lo the tund are cliarged against the
ti]nd.
O VAT
The cl￿tIlY is not registered for VAT and accoidingly expenditure includes VAT weie
appropTiate.
2 Irttome restsurtes
Incuine Lompri5e¥ of donations, tithets and gift #id.
J F.mploiee Informatlon
Non¢ of th¢ trusw'¢s r¢¢¢iv¢d any r¢mun¢rntiort or r¢uJJburscm¢rti of ¢xpcns¢s during
th¥ y¢ar.
4 Net illeome res¢bur£e%
Thi.4 I$.￿tated after charging
2023
2022

Depreciation
8940
S TaIation
Tlie chaiity is exempl froin Col￿ratiOn lax on its cknrity.
6 TaD¥ible fixed a55et5
Lquipmetht
ixtures
*nd fjttingg
Tot41
Cost:
At l Ja￿￿￿ry 21123
Addltlons
Atjl Deeember 2023
J5,76
38.780
74,54
35,7611
38.780
74,54
Depre¢latlon
At l Januarv 2023
PruTri5ion fur ye*r
At 31 December 2023
14,90¥
14.908
14,90¥
14,908
ET BOOK VALUE
59,632
59,632
7 Creditors.. am&unts falling due wlthln thain ￿Tre year
2023
2022
Other Creditors
1,2uu
34UO
8 Credllors: amount$ (alllng due more than one year
2023
2022
Other Creditors
14,¥43

CELESTIAL CHRUCH OF CHRIST
MIRACLE OF GOD PARISH- MANCHESTER
INCOMEAND EXPENDITURE ACCOUNT FOR YEAR ENDED 31 DECEMBER2023
INCOME
VolurttllTy Ihpth4tiOth5
Gift #id
30,420.26
6.853.66
20,000.(X)
Tol*l in¢ome
57,273.92
EXPENSES
Rent
7,569.76
8,050.00
080.00
Ev¥ngellsm
Accounting
Fuel
Equlpment
Repairs
Subsi5tente
Admin C￿st
1250.(J
18,500.
2.5￿.0
980.00
1.5W.00
2.5(K).00
1.2(X).OU
5,5157.47
Utilities
&)ving$
Loln RepayJJJentS
Tot*1 Expeth$es
53,(N)7.23
Surplu$
4266.69