Report and
Financial
Statements
For the year ended 30th September 2024
ROA Christian Prayer Ministries
Charity No: 1168191

ROA Christian Pra
er Ministries Ltd
Report of the Trustees for the Year Ended 30th September 2024
Contents
Legal and Administrative Information
page
Report of rhe Trustee
4tolO
Independent Examiner's reporr
Statement of Financial Activicies
13
Balance Sheet
14
Note5 forming part of the financial statements
15 to 19
The following page does not form part of the Statutory Accounts
Income and Expenditure Account
20

ROA Christian Pra
er Ministries Ltd
ort of the Trustees for the Year Ended 30th Se
tember 2024
The Trustees presents its report and financial Statements for the year ended 30th September 2024.
Reference and Administrative information
Chari
Name:
ROA Christian Prayer Ministries Ltd
Chari
istration Number: 1168191
istered Office
erational Addres
596 Kingsland Road
Haclcney, London
E8 4AH
Dir
or
IT uste
NICHOLAS KOTEI
JOYCE LARBI
ADELAIDE BENA ABRAFI DUKU
Samuel Durojaiye FCPA
Samuelson and Co UK Ltd
596 Kingsland Road
Hackney, London
E8 4AH
Banl<ers .
Metro Banlc
One Southampton Row
London
WC185HA

ROA Christian Pra
er Ministries Ltd
ort of the Trustees for the Year Ended 30th Se
tember 2024
Our Aims and Ob'ectives
Pur
ose and Aims
Our Charity's purposes as set out in the 0￿.eCtS contained in the Declaration of Trust are '.
To advance the Christian Religion for the benefit of the public through the holding of prayer meetings,
lecture, public celebration of Religious festivals, producing andl or distribucing liierature on Christianity
to enlighten others about the Christian Religion.
b. Such Charitable purposes for public benefit are exclusively charitable according to the laws of
England and Wales as the trustees may from time to time determine.
En5urin
Our Worl< Deliver5 Our Aim
We review our aims, objectives and activities each year. This review looks at what we achieved
and the outcome5 of our work in the previous 12 months. The review looks at the success of each
Icey activity and the benefits they have brou8ht to those groups of people we are set up to help.
The review also helps us ensure our aim , objectives and activities remained focused on our
stated purp05e5. We have referred co the guidance contained in the Charity Commission's general
guidance on public benefit when reviewing our aim and objectives and in planning our
future activities, In particular, the trustee5 consider how planned activities will contribute to the
aims and objectives they have set.
The Focus of Our
ork
Our main objectives for che year concinued to be the advancement of the Christian religion and the
relieve of poverty and sickness. The strategies we used to meet these objectives included:
I, Holding bible lectures and worship services for the public on Saturday in which themes on
Christianity are discussed
2. Provision of Special Events such as inviting Prophet Charles Ayarkvrfa from Ghana. in order to educate
our followers from another aspect of Christianity.
3. Providing an Evangelism Outreach to preach the gospel to strengthen the religious faith to the community.
4, Provision of Pastoral Care for Congregants and other members of the community

ROA Christian Pra
ort of the Trustees for the Year Ended 30th Se
er Ministries Ltd
tember 2024
How Our Activities Deliver Public Benefit
Our main activitie5 and who we try to help are described below. All our charitable activities focu5
on the advancement of the Christian religion and the relief of povercy and sickness.
ho used and benefited from our Servic
All our charitable activities focus on spreading Christianity, helping the society, the general public and
the human race to live more harmoniously with each other.
By spreading Christianity, we organise religious festivals to help unice people from different bacl(ground
in the society. All members of the society are equally welcome to access the benefits of the
service51activities of the organisation.
Financial Review
The organisation successfully raised a total income of £76418 during the period.
Princi
al F ndin
Sources
The principal funding sources for the charity are currently by way of Donations, Offering, Tithe and Gifts
from congregants through the offering basket passed during Church services and though bank standing
orders,
Investment Polic
The Charity has cash that are set out in the Charity balance sheets. The objective of the investment
policy is to inves¢ in cash at bank5 where the capital is protected. Bank interest income was not achieved
in the period The Charity currently has a policy of keeping any surplu5 liquid fund5 in cash at
banl<s where immediate access and security of funds 15 guaranteed.

ROA Christian Pra
er Ministries Ltd
ort of the Trustees for the Year Ended 30th Se
tember 2024
serves
olic
The Board of Trustees has examined the Charity's requirements for rese￿eS in light of the main
rislcs to the organisation. It has established a policy whereby the unrestricced funds not
committed or invested in tangible fixed assets held by the charity should be between 3 and 6
months of the expenditure.
The expenditure for 2024 was £85107 and therefo￿ the targeted reserves should be between £21277
and £42554 in general funds. The reserves are needed to meet the worl<ing capital requirements
of the charity and the trustees are confident chat at thi5 level they would be able to continue the
current activities of the Charity in the evenc of a significant drop in funding. This general reserve
policy was met,
Plans for Future Periods
The Charity's plans are to continue the activities outlined above in the forthcoming years and put effort in
place to improve the funding arrangements.
Governance and Mana
em
nt
overnl Document
The Organisation is a charitable organi5acion constituted under a Constitution dated 25th June
2022 and registered as a charity on 12th July 2022. The charity was esrablished under
Constitution which established the objects and powers of the charity and is governed under its
terms. In the event of the Charity wound up members are required to so decide by three-quarters
majority.
Recruitment and A
ointment of Truste
The trustees who are also charity trustees for the purposes of charity law are in charge of the
Strategic direction of the charitable trust. Under (he requiremer)ts of the Dec12ration of Trust the
trustees are elected to 5erye for a period of three year5 after which they must be re-elected at the
next Annual General Meeting.
All trustees except the Senior Pastor give their time volunt2rily and receive no benefits from the
charity.
Due to the nature of Church work, trustee5 appointed have been so selected on the basis of their
faith, strength of Character, skills set in the area of business management and growth and
commitment to the vision of the charity.

ROA Christian Pra
ort of the Trustees for the Year Ended 30th Se
er Ministries Ltd
Re
tember 2024
Trustees Induction and Trainin
Most trustees are already familiar with the practical work of the charity having been friends of the
Church for a number of years. Additionally, new trustees are invited 2nd encouraged to function in
the capacity as friends of the Church in order to understand the offerings of the Church and its
marlcet. Additionally new trustees would be invited as required and encouraged to attend a Series
of short training sessions to familiarise themselves with the charity and the context within which
it operates. These sessions would be jointly led by the Chair of Trustees and the Chief Executive
or Senior Pastor of the Charity and cover:
The Obligations of Trustees
The Main documents which set out the operational framework for the charity including the
Declaration of Trust
Resourcing and the current financial position as set out in the latest published accounts
Future plans and objective5
A Question & Answer pac[< would be prepared which draws information from various Charity
Commission publications signposted through the Commission's guide "the Essential Trustee" as
2 follow up to these sessions. This will be distributed to all new trustees along with the
Memorandum and Articles and the latest financial statements.
Ris1< Ma
The Trustees have identified the major strategic risks to which ROA Christian Prnyer Ministries Ltd is
exposed to and has established controls and actions to miti82tr them. Each year, risk assessments
take place at our office and are subject to continual review and monitoring. The Trustees take all
appropriate steps to moderate and manage the inevitable operational risks to which volunteers
staff and assets of ROA Christian Prayer Ministries Ltd are exposed. Competence based craining for
Volunteers employers liability insurance, monitoring of new legislative reqU1￿MentS are
examples of step5 taken. In particular there 2re policies and procedures for children and
vulnerable adults protection and for health and Safety risks. Furthermore a ris1< register is to be
established and update at least annually,

ROA Christian Pra
er Ministries Ltd
ort of the Trustees for the Year Ended 30th Se
tember 2024
anisation
ROA Christian Prayer Ministries Ltd is governed by a Board of Trustees elected to serve the charity and
run its affairs. Annually the Board reviews the range of skills it h2s available and uses its power of
co-option to ensure that gaps are filled. The B02rd also ensures that a number of other critsria are
met, The Board are assisted by Departmental leaders. The Board of Trustees meet quarterly and
are responsible for the strategic direction and policy of the Charity. A scheme of delegation is in
place and day to day responsibility for the provision of the services rest with the Senior Pastor who
is also the Chief Executive. He is assisted by volunteers.
onsibilities of the Trustees
Charity law requires the Trustees to prepare financial statements for each financial year which
give a true and fair view of the state of affairs of the charitable trust as at the balance sheet dare
and of its incoming resources and applications of resources, including income and expenditure,
for the financial year. In preparing those financial Statements the Trustees should follow best
practice and
Select suitable accounting policies and then apply them consistently;
Ma1<e judgements and estimate5 that are reasonable and prudent
Prepare the financial statements on the on going basis unless it is inappropriate
to presume that the charity will continue on that basis.
The Trustees are responsible for maintaining proper accounting records which disclose with
reasonable accuracy at any time the financial position of the charity and enables them to ensu
thac the financial statements comply with Chariry Act of 201 l. The Trustees are a150 responsible for
safeguarding the assets of the Charity and hence for taking reasonable sceps for the P￿ventIon
and detection of fraud and other irregularities.

Highlights of the activities for year ended 30111 September 2024
Throughout 2024, the church continued to seive as a source of hope aiid suppoit in the
glowing ecoiiomic piessuits. The oiigoing financial h￿dShip has significantly affected both
individual niembers and the church as a whole, This ha.s contributed to a noticeable decline in
weekly attendance of chui'ch services, as many individuals aiid families face pei'sonal and
fiiiaiicial challenges. Despite these difficulties, Ihe church has iEmained committed to its
niission and continues to seek new and meaningful ways to eiigage ihe wider community,
This year, the church once again hosted niinistei's such as Prophct Gary, Rev, Cli￿]eS fosu
Aycvkwah aiid Rev Di Lawi'eiice Tctteh who delivered inipactful s￿"leS of workshops and
seiinon.s and pi'actical workshop with sigLuficanl emphasis
Offense
Maintaining faith at all times tlll'ough seasons
Hai'iiessiiig oiii gifts c1nd talent8
SimilEu' to the pi'evious yeai the feedback was positive. The churcli once agaiii celebi'aled
Intei'national Women's Day aiid Inteniational Men's Day higlilighting Ihe impoi'tance of
Godly IrAeii and wornen in today's soLiely.
Last but not the least, the church once again placed sigiiificant impoitance on the members
taking hope to the hopeless, comfoi'ting the vulnei'able while s11￿.117g the gospel. This led to
membeis of ihe chui'ch voluiiteci'ing at local and pi"efei'red ch￿"itIeS dui'ing Christmas period.
As always, the chuich continues to explore and make impact iii the life of the membeis and
local coinmuliily.

ROA Christian Pra
ort of the Trustees for the Year Ended 30th Se
er Ministries Ltd
tember 2024
Members of the Board of Trustees
Members of the Board of Trustees, and trustees for the purpose of charity law, who served during
the year and up to the date of this report are set out on page l.
In accordance with charity law, as trustees, we certify that:
So far as we are aw2re, there is no relevant inforniation of which the company's accountants are
unaware; and as ¢he trustees of the charity we have taken all steps that we ought to have taken in
order to mal<e ourselves aware of any relevant information and to establish that the Charity's
accountants are aware of that information,.
This report has been prepared by order of the trustees and signed on cheir behalf by:
Nicholas Kotei
Directo
10

ROA Christian Pra
Inde
endent Examiners Re
r ended 30th Se
er Ministries Ltd
ort to the Trustees of ROA Christian Pra
tember 2024
er Ministries Ltd
for the
I report on the accounts of the charity for the year ended 30th September 2024, which are set out on
pages 12 to 19.
Res
ective res
onsibilities of tr
Ste
and examiner
The trustees (who are also the directors of the organisation are responsible for the preparation of
The trustees consider that an audit is not required for this year under section 144(2) of the
Charities Act 2011 (201 l Act) and that an independent examination is needed.
The charity's gross income did not exceed £250,000 and l am qualified to undertake the examination
by being a Fellow member of the Association of Certified Public Accountants.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for
independent examination, it is my responsibility to:
[] examine the accounts under section 145 of the 2011 Act;
[] to follow the procedures laid down in the general Directions given by the Charity Commission
under section 145(5){b) of the 2011 Act,. and
ti to state whether particular matters have come to my atcention.
Basis of inde
ende
aminer's re
rt
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
compari50n of the accounts Wlth those records. It also includes consideracion of any unusual items
or disclosures in the accounts, and seeking explan2tions 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 a5 to whether the 2ccounts present a 'true and fair
view, 2nd the report is limited to those matters set out in the statement below.
li

ROA Christian Pra
er Ministries Ltd
Inde
endent Examiners Re
ort to the Trustees of ROA Christian Pra
ear ended 30th Se
tember 2024
er Ministries Ltd
for the
Inde
endent examiner's statement
In connection with my examination, no matter has come to my at￿ntIon.
( l ) which gives me reasonable cause to believe that in any material respect the requirements:
O to keep accounting records in accordance with section 386 of the Companie5 Act 2006; and
to prepare accounts which accord with the accounting records, comply wich the accounting
requirements of section 396 of the Companies Act 2006 and with the methods and principles of the
Statement of Recommended Practice: Accounting and Reportin8 by Charities 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.
Samuel Durojaiye FCPA
Samuelson & Co UK Ltd
Certified Public Accounta nts
596 Icingsland road
Haclcney, London
E8 4AH
12

ROA Christian Pra
er Ministries Ltd
Statement of Financial Activities
Includin
ear ended 30th Se
tember 2024
Income and Ex
enditure Account
rthe
2024
2024
2023
Unrestricted Restricted
Funds
Funds
Total
Total
Funds
Funds
Notes
Incomin
Incomin
resources
resources from
enerated funds:
Voluntary Income: Donations - by members
Other income - Gift Aid
Total incomin
48,676
27.742
76,418
48,676
27,742
76,418
107,431
sources
107,431
tof
Costs of generating voluntary income
ene
in
funds
33,457
33,457
78,518
Charity activities
54,926
54,926
96,977
Governance Costs
1.000
1,000
960
T talre
ource
ded
89,383
89,383
176,455
Net Incomin
resource5 before other
12,965
12,965
69,024
reco
ains
Netm
vemÉnt in funds
Reconcili
tion of Funds
Total funds brought forward
12,965
12,965
69,024
58,184
58,184
127,208
Total funds carried forward
45,219
45,219
58,184
The statement of financial activities includes all gains and1055es in the year. All incoming
resource5 and resources expended derive from continuing activities.
The notes on Pages 12 to 17 form part of these Accounts.

ROA Christian Pra
er Ministries Ltd
Balance Sheet as at 30th Se
tember 2024
Notes
2024
2023
Fixed assets
ible assets
Currents asset
Cash at ban1< and in hand
46,219
59,144
46,219
59,144
ors: Amounts fallin
due
within one
ear
1,000
960
urrent A sets
45,219
58,184
ssets le
s curr
nt liabili
45,219
58,184
redit
mounts fallin
ore than one
due
Inet
sets
liabilities
45,219
58,184
Fund
Unrestricted Funds
45,219
58,184
T tal funds
45,219
58,184
Approved by the Board of Trustees on the 22nd April 2025 and signed on its behalf by:
Nicholas
tel
Dire
stee
The notes on pages 12 to 17 form part of these financial statements.
14

ROA Christian Pra
er Mtnistries Ltd
Notes formin
art of the financial statements for the
ear ended 30th Se
tember 2024
l. Accountin
Policies
The principal accounting policies are summarised below. The accounting policies have been
applied consistently throughout the year and in the proceeding year.
Basis of Accountin
The financial statements have been prepared under the historical cost convention, as modified by
inclusion of fixed assets investments at market V31ue. and in accordance with the Statement of
Recommended Practice,. Accounting and Reporting by Charities issued in March 2005.
ndA
ntin
Unrestricted funds are available for use at the discretion of the truscees in furtherance of the
general objectives of the charity. Unrestricted funds include a revaluation reserve representing the
restatement of investment assets at market values.
Designated funds are unrestricted funds earmarked by the TruS￿eS for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through
the terms of an appeal.
comin
Resources
All incoming resources are included in the statement of financial activities when the charity is
entitled to the income and the amount can be quantified with reasonable accuracy. The following
specific policies are applied to particular cacegories of income:
Voluntary income is received by way of grnnts, donations and gj'fts and is included in full in the
Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on
the delivery of a specific performance by the charity , are recognised when the charity becomes
unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity where this can be quantified.
The value of services provided by volunteers has not been included in these accounts.
Invested income is included when receivabl
Incoming resources from charitable trading activity are accounted for when earned.
15

ROA Christian Pra
er Ministries Ltd
Notes formin
art of the financial statements for the
ear ended 30th Se
tember 2024
Incoming resources from grants, where related to performance and specific deliverables, are
accounted for as the charity earns the right to consideration by its performance.
Resources ex
ended
Expenditure is recognised on an accrual basis as 2 liability 15 incurred. Expenditure includes any
VAT which cannot be fully recovered, and 15 reported as part of the expenditure to which it relates:
Costs of generating funds comprise the costs associated with attracting voluntary income and the
costs of trading for fundraising purposes.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities
and services for its beneficiaries. It includes both costs that can be alloca*d directly to such
activiLie5 and those costs of an indirect nature necessary to support them.
Governance costs include those costs associated with meeting the constitutional and statutory
requirements of the charity and include the accountancy fees and costs linked to the strategic
management of the charity, All cost5 are allocated becween the expenditure categories of the SOFA
on a basis designed to reflect the use of the resource. Costs relating to a particular activity are
allocated directly, others are apportioned on an appropriate basis e.g. floor area5, per capita or
e5tlmated usage as Set out in Notes 3-5.
ixed Ass
Flxed assets (excluding investments) are stated at cost less accumulated depreciation. The costs of
minor additions or those costing below £ 1,000 are not capitalised. Depreciation is provided at
rates calculated to write off the cost of each asset over its expected useful life, which in all cases is
estimated at 5 years.
Investments held as fixed assets are revalued at mid market value at the balance Sheet date and
the gain or loss tal<en to the Statement of Financial Activities if any.
2. Donations
Unrestricted
Restricted
2024
2023
Total
Total
Donations - by members
G ift Aid
48,676
27,742
48,676
27,742
107,431
JRS
76,418
76,418
107,431
16

ROA Christian Pra
er Ministries Ltd
art of the financial statements for the
Notes formin
ear ended 30th Se
tember 2024
osts of Generatin
Volunta
Income
Basis of
Church
Support
Cost
Governance
2024
2023
Allocation
Work
Banlc Charges
Administration
Support Costs
Premises
Direct
83
Direct
15,511
15,511
7,824
10,122
18,962
40,386
19,087
Direct
7.824
Direct
10,122
25,633
7,824
33,457
78,518
4. Charltable Activities
Ministry
Direct
54,926
54,926
96,977
54,926
54,926
96,977
Governan
e Cost
Professional Fees
Direcc
1,000
1,000
960
1,000
1,000
960
Total Resource
ended
80,5S9
7,824
1,000
89,383
176,455
e Remuneration
Related P Transaction
No member of the Board of Directors ap2rt from the Senior Pastor received any
remuneration during the year.
7. Taxation
As a charity, ROA Christian Prayer Ministries Ltd is exempt from tax on income and gains falling within
section 505 of the Taxes Actl 988 or section 256 of the Taxation of Chargeable Gains Act 1992 to the
extent that these are applied to its charitable objects. No tax charge5 have risen in the Charity.

ROA Christian Pra
er Ministries Ltd
art of the financial statements for the
Note
formin
ear ended 30th Se
tember 2024
8. Tan ible Fixed Assets
Equipment
Fixtures &
2024
Fittings
Total
Cost
At I st October 2023
13,793
13,793
AdditionslDispodal
At 30th September 2024
13,793
13,793
re
iation
At 1st October 2023
13,793
13,793
Charge for the year
At 30th September 2024
13,793
13,793
N t Boolc
At 30th S temb r 2024
30th S tem
9. Creditors: Amounts falling due
within one year
2024
2023
AccrLsals
1,000
1,000
960
960
18

ROA Christian Pra
er Ministries Ltd
Notes formin
art of the financial statements for the
ear ended 30th Se
tember 2024
l O. Net incomin
resource
for the
ear
This is
t ted after char in
2024
2023
Depreciation
Audit & Accountancy Fees
2759
1000
960
11.Anal
sis of Net Assets Between Funds
2024
2023
General
Designated
Funds
Restricted
Total
Total
Funds
Funds
Funds
Funds
Tangible Fixed Assets
Current Assets
Current Liabilities
46.219
I ,000
46,219
1,000
126,251
960
at 30th Se
tembe
2024
4S,219
45,219
125,291
Movements in F nd5
Incoming
Resources
Outgoing
Resources
Transfer
At31 July At31 July
2024
2023
[Inc Gains
Restricted Funds.
Total Restricted Funds
Unrestricted Fun
General Funds
76,418
89,393
45,219
58,154
Total Unrestricted Funds
76,418
89,393
45,219
58,154
Total Funds
76,418
89,393
45,219
58,154
19

ROA Christian Pra
er Ministries Ltd
me and Ex
enditure Account for the
Inc
ear ended 30th Se
tember 2024
2024
2023
Income
76.418
107,431
LESS O
ERHEADS
Premises Costs
Hire of Hallloffice Rent
10,122
19,087
10,122
19,087
Admin'stration
Salary
Office expense
Self Storage Costs & Insurance
11.035
4,476
11.016
7,946
15,511
18,962
Bank Charges
83
83
Minist
Evangelism and Donatlons
Events, Seminars & Conference5
Prlnting & Stationery
Mission
27,829
14,244
312
12,541
36,863
34,558
819
24,737
54,926
96,977
Profe
sional Fee
Audlt & Accountancy Fees
1.000
960
1,000
960
ort Costs
Travel Expenses
Accomodation
5,668
2,156
22.155
16,314
1.917
Depreciation
7,824
40,386
89,383
12,965
58,184
45,219
176,455
69,024
127,208
58,184
Surplu51Deficit for the year
Surplus broU￿t forward
Surplus carried forwai"d
This page does not form part of the statutory accounts.
20