CELESTIAL CHURCH OF CHRIST MIRACLE OF GOD PARISH ANNUAL RETURN FOR YEAR END 31ST of December 2025. 144ts0+tr - 0 Artdit￿llAl CELESTIAL CHURCH OF CHRIST MIRACLE OF GOD PARISH CONTENTS PAGE Legal and administrative information Report of the trustees Independent Examinerfs report Statement of financial activities Balance sheet io Notes to the financial statements 11-13 Income and expenditure account 14 Artdit￿llAl CELESTIAL CHURCH OF CHRIST MIRACLE OF GOD PARISH Legal and administrative information Trustees Mrs Elizabeth Gabriel Mr Olusegun Olaniyan Samqon Gabriel Rebecca Chukwuyem Chaityerson. Charity Registration No: 1161967 Registered Address 10 Holyland Close Manchester M12 SEW Independent Examiner5 Solomon Allistar IMAATI Unit 54 Carriocca BLJsiness Park Hellindon Close, Ardwick Manchester M124AH Bankers Lloyds Bank Artdit￿llAl CELESTIAL CHURCH OF CHRIST MIRACLE OF GOD PARISH Report of the Trustees for the Year Ended 31st December 2025 The trustees are pleased to present their report together with the financial statements of the charity for the year ended 31 December 2025. Structure, Governance and Management Objectives and Activities The objects of the Celestial Church of Christ, Miracle of God Parish are to propagate the name of Our Lord Jesus Christ. There have been no changes in objectives since the last annual report. Christian Counselling, Advice and Information In propagating the name of Our Lord Jesus Christ, the parish engaged in evangelism, prayer sessions, spiritual counselling, advice and information to the general public during regular weekly services. These extend to assisting members and non-members in housing and financial needs, the provision of regular 'Health Check, for all to attend and discuss their health problems and have medical check-up with volunteer Dortors and Nurses. This forum has been very helpful in dictating early symptoms of sicknesses and illnesses and referring the affected to hospitals for treatment and cure. Financial assistance for charitable objects The parish donated generously to many individuals in need, such as destitute, the disabled and the sick in our society. We also rendered financial support to various organisations in SUPPOrt of their own humanitarian and charitable activities Other Charitable activities Other charitable activities include,. spreading the Word of God among all nations and announcing the good news of the Kingdom of God to the poor in spirit. Thi5 was done through our Spiritual Worships which are open to the general public, revivals, healings and evangelism which are conducted to stimulate spiritual awareness among the people, seminars and symposia which are organised for people to know and understand more about the Word of God Financial Sources Artdit￿llAl The church income comes mainly from the weekly tithes and church building funds, other church contributions such as thanksgiving, annual conference, travel and music funds. The Bulldlng Repalr Project During the year under review, the church continued the work on the repair and maintenance of the church building. Annual Harvest Program Event Our annual harvest program was a great success that yielded fruitful results. We invited dignitaries from Africa, Europe, and the USA. The programme generated awareness of our activities in the local community hence leadinE to a increase in our weekly attendance and engagement in our activities. Statement of Trustees, responsibilities The Board of Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. Charity law applicable to charities in England/Wales requires the Board of Trustees to prepare financial statements for each financial year which gives a true and fair view of the state of affairs of the Charity and of the surplus or deficit of the Charity for that period. In preparing those financial statements the Board of Trustees have.. Selected suitable accounting policies and applied them consistently. Made judgments and estimates that are reasonable and prudent, Stated whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements,. and Prepared the financial statements on a going concern basis (unless it is inappropriate to presume that the Charity will continue in operation). The Board of Trustees has overall responsibility for ensuring that the Charity has an appropriate system of controls, financial and otherwise. They are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the detettion and prevention of fraud and other irregularities. The Board of Trustees is responsible for the maintenance and integrity of the torporate and financial information. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Statement of disclosure of information to independent examine Artdit￿llAl CELESTIAL CHURCH OF CHRIST MIRACLE OF GOD PARISH Report of the Trustees for the Year Ended 31st December 2025 We, as the Trustees of the Charity who held offlce at the date ol approval of these finon¢l•l 5tatemetrt5 a5 Set out on pa8e 2 each confirm, so far a5 we are aware, that: There Is no fÈlÈvant informatlon of whl¢h thé Charlty's Independent examlrtÈr are unaware: and we have takcn all the stCPS that we ousht to have taken as Tfustees In order to make ourselves awaie of ar)y relevant Infom)atlon and to establish that the charlty's Independent examiner Is aware of that Infomiatlon. Independffit Ex•rnln•r. The Charlty's Independent examlner. Solomon Alllstar IMAATI of SA4 BUSINESS SUPPORT LTD has Indit•ted thelr wlllln8ne55 ro contlnue In offlce and offer ihem5efve5 for appolntment. Thls report was approved by the Trustees on and slgned on their behalf by: Mrs Elizabeth Gabriel CELESTIAL CHURCH OF CHRIST MIRACLE OF GOD PARISH Independent Examiner's Report for the Year Ended 31st December 2025 I report on the financial statements of the charity for the year ended 31 December 2025 which comprise the Statement of Financial Activities and Balance Sheet with associate note5. This report Is made solely to the charity's Trustees, as a body, in accordance with section 145 of the Charities Act 2011 and regulations made under section 154 of that Act. My work has been undertaken so that I might state to the charity's Trustees those matters l am required to state to them in an Independent examiner's report and for no other purpose. To the fLJllest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my examination work. Respective Responsibilities of Twstees and Examiner The charity's Trustees are responsible for the preparation of the financial statement5, and they consider that an audit is not required for this year under section 144121 of the Charities Art 2011 Ithe 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 Commissioners lunder Section 14515llbl of the Charities Act),. and To state whether matters have come to my attention. Basss of Independent Examlner's report My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Group/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 Artdit￿llAl In connection with my examination. no matter has come to my attention.. 11 which gives me reasonable cause to believe that in any material respert the requirements.. to keep accounting records in accordance with section 130 of the Act,. and to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the Act have not been met,. or 21 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached. Signed.. SOLOMON ALLISTAR IMAATI Dated.. 22/07/2026 Artdit￿llAl CELESTIAL CHURCH OF CHRIST MIRACLE OF GOD PARISH Statement of financial activities for the year ended 31st December 2025. Unrestricted Restricted Total Funds Total Funds 2025 2025 2025 2024 Notes Incoming Resource5 General offerings Gift Aid 47,666.27 8,030.S2 47,66627 8,030.52 -14,218.61 7J19.75 Grants Total IThcomiDg Resources 5S,696.79 55,696.79 41,538.36 Resource5 expended Direct charitable expendithre Governance costs Savings Total resourees expended 42,293.29 42,293.29 33,432.03 700.00 1,200.00 35,332.03 1,200.00 43,493.29 1,200.00 43,493.29 Movement in total fund for thc year- Nct ineomc I (expenditure) for the year Net Gain (l.ossO on inTrestm¢n¢ 12.203.50 12,203.50 6.206.33 Fund Bal blf 12,203.50 6,206.33 12,203.50 Fund Bal elf 6,206.33 Artdit￿llAl CELESTIAL CHURCH OF CHRIST MIRACLE OF GOD PARISH Balance sheet as of 31st December 2025. 2025 2025 2025 2024 Notes FIXF.D ASSF,TS I'angible asse¢5 CURRF.NT ASSETS 41.347.52 48.945.00 Debtors Cash at bank 32.594.87 18,476.39 67,421.99 Total Assets 73,942J9 71,202 CREDITORS #mollnts falling due V*'i¢hin one year 1200 1200 NET CURRENT ASSETS 31,394.87 10,370 17,276.39 CRF.I)ITORS amount falling more than one year 4￿57.30 9.794.82 TOTAL ASSETS LESS CURRENT LIABILITES 67,885.09 67,885.09 56,427.17 NET ASSETS 67,88S.09 67,885.09 56,427.17 CHARITY FUNDS Unrestricted fuThds 67,885.09 67,885.09 56,427.17 Restricted funs TOTAL FUNDS 67,885.09 67,885.09 56.427.17 Artdit￿llAl CELESTIAL CHURCH OF CHRIST MIRACLE OF GOD PARISH Notes to the Financial Statement for the Year Ended 31st December 2025 l. Accounting policies The prinLipal accounting policies are set out below. The accounting policies have been adopted consistently throughout the year. a) Basis of accounting The financial statements have been prepared under the historical cost convention, as Tnodified by the revaluation of certain fixed asset5, and are in accordance with the Statement of Recommended Practice- AccountingJ and Reporting by Charities issued in March 2005 and the Financial Reporting Standard for Smaller Entities (effective April 2008). b) Incoming resources from generated funds Incoming resources froin generated funds represents donations towards weekly tithes, church building fund. thanksgiving. annual conference, travel and other contributionq c) Incoming resources; Interest receivable Interest is credited in the year in which it is received. d) Resources expended Expenditure is recognised when a liability is incurred. Funding provided through contractual agreements and perforn]anee related grants are recognised as services are supplied. Other grant payments are Tecognised when a constrnctive obligation arises that results in the payment being unavoidable. Costs of generating funds are those costs incurred in attracting voluntary income, and those incurred in activities that raise fi]nds. Grants payable are payments made to third parties in the furtherance of the charitable objectives of the Trnst. Single or multi-year grants are accounted for when either the recipient has a reasonable expectation that they will receive a grant and the trustees have agreed to pay the grant without condition, or the recjpient has a reasonable expectation that they will receive a grant and any condition attaching to the grant is outside of the control of the Trust. Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the tirning of the grant OT the amount of grant payable. Artdit￿llAl Governance costs include those incurred in the gJovernance of its assets and are primarily associated with constitutional and statutory requirements. Support costs include central functions and have been allocated to activity Cost categories on a basis consistent with the use of resources. Depreciation Depreciation is calculated at rates estimated to ￿TIte off the cost of all tangible fixed assets over their expected usetiil lives: During the year under review, the church decided to continue to separate its equipment from its furniture fixtures and fitting%. A depreciation rate of 200/0 was applied on each category on a reducing balance basis. e) Fund structure The principal accounting policies are set out below. The accounting policies have been adopted consistently throughout the year. The funds held by the charity are either.. Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion ot the trustees. Designated funds - these are funds earmarked by the trnstees out of unrestricted general funds for specific ￿tUre purposes or projects. Restricted fimds - these are funds that can only be used for restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when fi￿dS are raised for restricted purposes. Endowment funds - these are funds that represent assets which must be held pennanently by the charity. Income arising on the endowment fund can be used in accordance with the objects of the charity and is included in unrestricted income. Any capital gains or losses arising on the investment5 form part of the fund. Investment management charges and legal advice relating to the fund are charged against the nd. O VAT The charity is not regi.8tered for VAT and accordingly expenditure includes VAT were appropriate. 2 Income resources Income comprises of donations, tithes and gift aid. 3 Employee information None ot. the trustees received any remuneration or reimbursement of expenses during the year. 4 Net income resourees This is stated atler charging Artdit￿llAl 2025 2024 Depreciation 10 336.88 5 Taxation The charity is exempt from corporation tax on its charity. 6 Tangible fixed assets Equipment Fixtures and fittings Total Cost: At l January 2025 Additions 48,945.60 2,738.80 51,684.40 48,945.60 2,738.80 51,684.40 At 31 December 2025 Depreciation At l January 2025 Provision for year At 31 December 2025 10.336.88 10.336.88 10.336.88 10.336.88 NET BOOK VALUE 41,347.52 41J47.52 7 Creditors: amounts falling due within than one year 2025 2024 Other Creditors 1,200 1,200 8 Creditors: amounts falling due more than one year 2025 2024 £S SLJO Artdit￿llAl Other Creditors 4.857..10 9,795 CELESTIAL CHRUCH OF CHRIST MIRACLE OF GOD PARISH - MANCHESTER INCOME AND EXPENDITURE ACCOUNT FOR YEAR ENDED 31 DECEMBER 2025 INCOME Voluntary Donations Gift aid 47,666.27 8,030.52 Total income 55,696.79 EXPENSES Rent 22,956.72 2,800.00 800.00 Evangelism Accounting Travel ui ment Loan Repayments Repairs Charity Subs1Stence 758.76 2,738.80 4,937.52 755.00 2,040.00 206.49 Professional Fees 1,700.00 400.00 Admin Cost Insllranee 1,200.00 1,000.00 1,200.00 Utilities Savings Total Expenses 43,493.29 Surplus 12,203.50 Artdit￿llAl