RIStered Charity No- 1163267 Fountain of Fire Prayer Restoration Ministry Trustees, Report and Unaudited Accounts 31 July 2025
CONTELYTS PAGE Legal and Administrative Details Trustees, Report Independent Examiners, Report Statement of Financial Activities Balance Sheet Notes to the Accounts 21 Page
REFERE.YCE AND ADMINISTRATII'E DETAILS OF THE CHARITY. ITS TRLSTEES AND ADVISERS FOR THE YEAR ENDED 31 JULY 2025 Trustees Raphaya Pinas Sandra Ofori l&uc ofocri Charity regislered Number 1163267 Date of Charitable Registrllion 241h August 2015 Prlncipal olee 40 Handcross Road Lulon LU2 8JF Independent examiners Accounting Assist Lid (Clo Good to Give Ltdl Bankers Metro Bank PL£ 31 Page
TRUSTEES, REPORT FOR THE YEAR ENDED 31 JULY 2025 The Board of Trustees. who are the 1rnses for charity law purposes. submit their annual report and ihe rinancial siatemenls ofFountain ofFire Prayer Resloraiion Ministy for the year ended 31 July 2025. Tbe Board of Trusiees confinns thai the annual report and financial sthtemenis of the Charity comply with currenl slalulory requirements. the requirements of the Charity's governing document and the provisions of the Chariiies Sthiemeni of Recommended Practice (SORP) (FRS IU2) (second edition, effeciive l January 2019). Structure governance and maDa2emenl The 3 Trustees are: Raphaya Pin&s Sandra Ofori Isaac ofocri ORIECTIVES AND ACTIVITIES The purpose of the charily is to adi'ance the chrislian religion worldwide in general and in North London nrea in particular for Ihe nefIt ofthe public ihroug)h the holding> of prayer meeiings. lectures. seminars. christian feslivals. producing and distribuling chrislian literature to enlighten the populace aboul the christian religion. ACHIEVEMENTS AND PERFORMANCE To advance the christian relig)ion worldwide in general and in North London area in particular for the benefil ofthe public Ihrough the holding ofprayer meelings. lectures. seminars. chrislian feslivals, producing and dislribuling christian literature to enlighien the populace aknut the christian religion. FINANCIAL REVIEW The largesl contribution 10 the charity for the year Came from genernl offerings. PLANS FOR FUTURE PERIODS The Charily plans to develop various fundraising strategy to include rnass markeling. Besides mass markeiing and events. the chariiy is aiming io achieve lis thrge through securing donaiions from willing individuals. STRIICTIIRE. COVERNANCE MA.JT AGEMENT The General Truske Board seeks ensure thai the needs of this group are appropriafrly rellec*d through the diversily ofthe Iruslee body. To enhance ihe poienlial pool of ieS. the charily has. Ihrou8h selective advertising and networkin8 with loluntary organiiations aciive in the seclor. sought lo ideniily those who would be willing lo become members of Ihe chariiy and use their own experience lo a5S151 the charily. Much of the cbariiVs work focu5es upon the promotion of tbe Christian religion and ihe running and mainlenance of ils places olworship. The meihods adopted for the recruilmeni and appoinuneni of new truslees. New tnlstees may be appointed by resolution of a meeting of the trusiees.
TRUSTEES. REPORT FOR THE YEAR ENDED 31 JULY 2025 The Trustees a responsible for keeping proper a¢¢ouniing records that th'sclose with reasonable accuracy ai any lime the financial posiiion ol the chariiy and io enable ihem lo ensure that the finan¢ial staiemenis comply wilh Ihe Charities Act 2011. The Trustees aff also responsible for safeguarding the assets ofihe eharily and hence thking ronable SpS for the prevention and de*ction of fraud and other irregularilies. This report has been prepared in accordance with the Charities Act 2011 and the Charities SORP (FRS 1112) applicable to charities preparing their aceounis on the aecDJals basis. Statemen¢ of disclosure of inform4tion ¢0 independent txgminer We. as the Trusiees of the Charity who held olTice ai ihe dale of approval of these financial SLltements as sei out on page 3 each confimi so far as we are aware. Ihai.. There is no relevanl Infornlion ofwhich the Charitys independenl examiner are unaware. and we have iaken all Ihe sieps Ihai we oughi 10 have thken as Ttusiees in order 10 make ourselves aware ofany relevani inforniaiion and to establish thai Ihe Chariigs independeni examiner is aware of that infornalion. This report was approved by Ihe TNsiees on and signed on iheir behalf by.. Name ...RaphayA PinAs......... Slgnature......... Date.........241412026......
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR EDED 31 JULY 2025 INDEPE.NDENT EXAMI.NER'S REPORT TO THE TRUSTEES OF FOUNTAIN OF FIRE PRAYER RESTORATION MIliISTRY I rew)n on the financial $thMen1S of the cl]ariry for the year ended 31 July 2025 which comprise the stament of Financial Aciivitie5 and Balance Shed with &55(Kiate noies. This report is made solely io the charity's Trusiees. as a body. in accordance with seciion 145 of ihe Chariti¢s A¢t 2011 and r¢gulJiions und¢r s¢¢uon 154 ofthai Act. My work has b¢¢n undertaken so thai I might stht¢ to th¢ charity's Trustees those mailers l am requtred io slate io ihem in an indcpcndcni cxamincr's rcport and for w othcr purposc. To thc fullc51 cxicni pcrniiitrd by law. I do not ac¢¢pt or assum¢ rcsponsibilily to anyorte othcr than thc thariiy and the chariiy's Trus¢$ as a body, for my cxaminaiion wot. RESPEcfivE RESPONSIBILITIES OF TRusfEES AND EXAlINER The chariiy's Trusiees or¢ r¢SnSible lor the pr10n ol Lh¢ financial WL¢m¢nis. and they considcr thai an audii is noi required for ihis year und¢r scciion 144(2) of lh¢ Chariii¢s Aci 2011 (the Aci) and thai an independeni examinaiion is needed. li is my responsibility to.. Examinc the accoun15 lundcr Se¢tion 145 of the Chariiie5 Acll- To follow ihc pro¢¢durcs laid down in thc General Dircctiofts givcn by thc Charity Commissioners (under Scciion 14515Xbl ofthc Chariiies Acil. and To staic w'hcthcr panicular maiicrs have come io my aiicniion. Bll%ly (if Independent Examin¢r'$ rcpDrt My ¢xamirt41ion was ¢41rri¢d oui in ac¢ordgn¢c wilh ih¢ Gcncral Dir¢¢tions giv¢tt by th¢ Chariiy Commission¢rs. An ¢xaminaiion in¢lud¢s a r¢vi¢w ofih¢ accouniing r¢mrds k¢p( by lh¢ GrouplDislri¢i and a ComrISon of the attounts prnted with ihosc rccords. It also includes consideration of any unu5ua] ilem5 or diK105ure5 in the accounls and seekinb explanation5 froin you s irustees concemin¥ any such mailers. The proccdures undenaken do noi provide all the evidence Ihal would bc rcquircd in an audil. and consequenily no opinion is given as lo whcthLT ihc accounts present a 'trne and fair view and the report is limid io those mailers sd oui in thc siaiemcni bclow. Independent Examiner's ilalcmcni In conncciion with my ¢xaminaiion. ma¢tcr has comc io my aiicniion.. l ) which gives mc rcasonablc cause io bclicvc thai in any material respect the rcquircments: io k¢¢p accountin8 r¢¢ords in a¢¢ordan¢¢ with s¢¢tion 130 of the A¢i.' ond to pPr finun¢ial stalcmcnts whi£h Jrrord with th¢ 4¢¢outttlttB T¢¢ords and ¢omply with the accouniin8 requirenn(s of thc Aa have not b¢¢n mct; or 2) io which. in my opinioTh aiieniion sljould be drawn in order to enable a proper understandin8 of ihe financial statsments lo be reached. Signed: Dated: 2410412026 Anum Ha*$an. FCCA On Ixhalf of Accouniing A&81 Lid Sl Page
STATEMENT OF FINCIAL AcfiviTIES (Incorw)rnting Income and expenditure aceounil FOR THE YEAR E%DED 31 JULY 202$ Unrestrieled funds 2025 Restricted funds 2025 Total funds 2025 Total funds 2024 oles Income Ind endowments Donalion5 and legacies 70.236 70.236 43.1)63 Total 70,23(, 70.23() 43.C)()3 Expenditure on: Raising funds 214 214 13.20(, Charitable activities 30,802 3U,802 15,82¥ Other 42.475 42.475 15.072 Tot*1 73,491 73,41)1 44,1 OC) Net movement in funds (3,255) (3,255) {443) Total funds brought forward 387 387 830 Total funds carried forward (2,868) (2,868) 387
BALANCE SHEET AS AT31 JULY 2025 Notes 2025 2024 Current assets Cash at bank and in hand 387 Creditors: Amount falling due within one year (2.8(18) Total net assets (2.8()8) 387 The funds ofthe charlty Resiricied funds Unresiricted funds (2.8C)8) 387 Total funds (2.¥611) 387 The financial siaiements were approved by the Trustees and signed on their behalf, by: NAme . Raphaya Pinas .. Signature......E/*wP.....--...... Date.... .241412026......... The notes on pages 9- 12 form pan of these financial sthiemenis.
NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR EIDED 31 JULY 2025 I. ACCOUNTING POLICIES Basis of preparation of financial sla¢emen¢s The financial stsiemenls have been prepared under the historical cost convenlion and in accordance with the Financial Reponing Sthndard applicable in the UK and Republic of Ireland IFRS 102) and the Charilies Sialemenl of Recommended Practice (SORP) (FRS 102) (second ediiion. etrective l January 2019). Fulld aecounting General funds are unrestricied funds which are available for use ai the discreiion of Ihe Trusiees in funhernnce of the general objeciives ofthe chariiy and which have not been desiL?nated for oiher purposes. Resiricled funds are funds which are lo be used in accordance with specific resiriciions imposed by donors or which have been raised by Ihe chariiy for panicular purposes. The costs of rnising and athninisiering such funds aTr charged againsi the specific fund. The aim and use ofeoch restricod fund is set out in the notes to the rinancial sthiements. The chariiy did noi hold any resiricied fwids during ihe year ended 31 July 2025. Incoming resources All incoming resources are included in the Sthiemeni of financial activities when Ihe charily has enliilemenl lo the funds, cerlainly of receipt and the amounl can be measured wilh sufficieni reliabiliiy. Donaied services or facilities, which comprise donated services, a included in income al a valuation which is an esiimaie of ihe financial cosi bome by the donor where such a cosi is quaniifiable and measurable. No income is recognised where there is no financial cost borne by a ihird party. Income tax recoverable in relation to donations received under Gill Aid or deeds or covenani is recognised ai the lime of ihe donation. Resources expended Expendilure is accounted for on an accruals basis and has been included under expense calegories Ihal aggregale all costs for allocaiion to acliviiies. Where cosls cannot be directly attributed 10 particular activilies. they have been allocated on a basis con5i5tent with the use ofthe resources. Fundraising costs are Ihose incurred in seeking voluntary contribulions and do not include the costs ofdisseminaling infonnation in support of the charitable activities. Suppoll costs are th05¢ C0515 incurted directly in support of expendilure on Ihe objects of the charity and include project management carried out at Headquarters. Governance costs are those incurred in connection with administraiion of the charity and compliance with constitutional and statutory requirements.
NOTES TO THE FINCIAL STATEMENT (Continued) FOR THE YEAR EI%DED 31 JULY 2025 Grants payable are charged in the year when Ihe orrer is rnade excepl in those cases where the offer is Conditional. such gTanLS Ing recognised as expendIlu when the conditions aithching are fulfilled. Grants offered subject lo condiitons which have not been mel ai the yearend are noted as a commitment bui noi accrued as expendilure. Income from donations and legacies Total Total 2024 Donaiions from liihes & offerings 59,655 33,875 Gift Aid 10.sxi 70236 9.7RR 43.663 3. Expenditure on raising funds Total Tolal 2024 Costs of generating volun income Costs ofgenerating donations 203 13.206 214 13,206
NOTES TO THE FINCIAL STATEMENT (Continued) FOR THE YEAR EI%DED 31 JULY 2025 4. Expenditure on charitable activilies Total Total 2025 2024 Expendilure on Charithble activiiies 30.802 15,828 30,802 5. Other expenditsre Total Total 2024 Ministry Support Molor and travel cosls 32.906 .332 Premises costs 300 5,200 General adminislralive costs 3.705 3.11112 Legal and professional cosis 5.563 4.738 42,475 15.072 6. Movement in funds Incoming Resources Resources expended At31 Julv 2025 Resiricled funds Unresiricted lunds 70,236 73,41)1 -3,255 Total funds 70.236 73,491
NOTES TO THE FINCIAL STATEMENT (Conlinued) FOR THE YEAR EI%DED 31 JULY 2025 7. Going Coneern At the year end ihe charity had nel liabilities of £2.868 (2024.. £387 nel assels). The deficit arose because expendilure exceeded income dunng ihe year. The fftillees have reviewed the rinancial posilion and confirn) that the charily will continue lo opera due lo ongoing committed donations and Ihe continued support of sthkeholders. The trustees therefore consider it appropriaie to prepare ihe accounts on a going concern basis. 8. Funds & Reserves The charity held unrestricted funds of -£2.8CIR at Ihe yeornd (2024.. £387). The negalive balance represenis expenditure incurred in ihe year which is expecied io be mei from fuiure income. The INslees are satisfied that fulure incorne strearns will be surricienl to eliminate the deficil. 9. Creditors Note The year-end credilor balonce of £2.8C?8 relates to expenditure Iued before the year end bul paid after ihe year end 10. Related Party TrAnsactlons During Ihe year, reimbursements totalling £7.(Tr71 were made to Iwo irusiees for expenses they personally incurred on beholf of the charity. These comprised £7,433 reimbursed io Raphaya Pinas and £238 reimbursed to Sandra ofori. The expenses related lo charitable aclivilies and minislry supwrt. No trusiee e1Ved remuneration or any other personal ner11 from the charily. I l. Trustees. Expenses Two trustees were reimbursed a lothl of £7.67] for expenses incurred on behalf ofthe charily. No other Irusiee claimed or ceiVed expenses during the year.