## **ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025** # **ALTAR OF GRACE PENTECOSTAL MINISTRY** **CHARITY REGISTRATION NUMBER: 1170950** Gift Aid Services Ltd 63 Wansford Road Woodford Green Essex IG8 7AD 1 ## **ALTAR OF GRACE PENTECOSTAL MINISTRY** |**INDEX**
**Index**
**Legal & Administrative**
**Trustee’s Report**
**Independent Examiner’s Report**
**Receipts and Payments Account**
**Statement of Assets and Liabilities**
**Notes on the Financial Statements**|**Page**
**2**
**3**
**4-7**
**8**
**9**
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**11**| |---|---| 2 ## **ALTAR OF GRACE PENTECOSTAL MINISTRY** ## **LEGAL AND ADMINSTRATIVE INFORMATION** **CHARITY NUMBER 1170950** **END OF FINANCIAL YEAR 31 DECEMBER 2025** **TRUSTEES AT 31 DECEMBER** **MR NANA KWESI GYEDU MISS CHARITY DWAMENA MR EMMANUEL GYEDU** **GOVERNING DOCUMENT CHARITABLE INCORPORATED ORGANISATION CIO** **REGISTERED ADDRESS 4 BERKING AVENUE LEEDS LS9 9LF** **PRIMARY BANKERS BARCLAYS BANK PLC** **INDEPENDENT EXAMINERS GIFT AID SERVICES LTD 63 WANSFORD ROAD WOODFORD GREEN ESSEX IG8 7AD** 3 ## **ALTAR OF GRACE PENTECOSTAL MINISTRY** ## **TRUSTEES REPORT FOR YEAR ENDED 31 DECEMBER 2025** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing Document** Altar of Grace Pentecostal Ministry is charity created by CIO and is a registered charity with the Charity Commission. ## **Aims and Objectives** The charity is established to provide an enabling environment for worshipping God, and to advance the Christian faith. This is achieved by evangelizing the community, demonstrating the power of God and fellowshipping with one another, baptizing and teaching the saints the word of God from the Bible. ## **The objectives are** - The advancement of the Christian Faith for the benefit of the public through the holding of prayer meetings, lectures, producing and or distributing literature on Christian Faith to enlighten others about the Christian religion. ## **Activities** 1. Regular outreach programmes are organized to witness to the members of the public. 2. Weekly bible studies and discussions. 3. Weekly prayer meeting, praying for the community, governments and members. 4 ## **ALTAR OF GRACE PENTECOSTAL MINISTRY** ## **REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 DECEMBER 2025** The following is an account of the activities, events and general progress of Altar of Grace Pentecostal Ministry. The Ministry continues to establish and develop which is, at present is its primary activity. ## **GENERAL INFORMATION** The Charity continues to meet at 4 Berking Avenue, Leeds,LS9 9LF. ## **MEMBERSHIP** Registered membership of the Church has grown within this period. ## **NURTURING THE CHURCH** Weekly prayer meeting and bible studies are held weekly. ## **OTHER ACTIVITIES** The church organized an outreach in the community where the Christian faith was shared through the giving out of Christian tracks. ## **SUPPORT TO OTHER CHARITABLE ORGANISATIONS** Altar of Grace Pentecostal Ministry is committed to supporting agencies and projects which carry out valuable and essential services by way of donations to charities suggested by the membership. ## **TRUSTEE MEETING** The trustees held meetings during which the progress of the Church was discussed and plans to increase the church numbers of activities in the Community was also discussed. ## **CONCLUSION** The commitment of the members to the vision of Altar of Grace Pentecostal Ministry has allowed us to maintain a vibrant and healthy environment for spiritual and natural growth. We are proud of this growth and we thank God for it. 5 **ALTAR OF GRACE PENTECOSTAL MINISTRY** ## Conclusion The members of Altar of Grace Pentecostal Ministry are committed to the vision of the Church. The commitment and dedication of the members has created such enabling environment in community, and therefore given us more opportunities to socialize for better growth. ## Financial Review and Reserves Policy The income of the charity for the year was **£27,359** by way of Donations. The cost of charitable activities was **£23,954** . This was spent directly and indirectly to support the charities activities. At the end of the year there was a favorable net movement of funds amounting to **£3,404 .** At the end of the year, 31 December 2025, there was an unrestricted fund balance amounted to **£28,109** . The charity’s policy is to retain reserves, in the form of unrestricted funds, to a level where they equate in value approximately 12 months expenditure. This should provide a reasonably secure financial base on which to plan future projects and commit to related expenditure, before external funding has been fully secured. The charity is reviewing its reserves policy so that the charity would be able to continue its current level of activities in the event of a significant drop in funding. 6 ## **ALTAR OF GRACE PENTECOSTAL MINISTRY** ## **Charity Examiners** It was agreed to appoint Olivia Gerrar as the Independent Examiner. Approved: By the Trustees…………………………... Dated ………………………… ## **STATEMENT OF TRUSTEES RESPONSIBLITIES** Under the Charities Act 1993, the trustees are required to prepare a statement of accounts for the accounting year which gives a true and fair view of the state of the church. They are required to 1. select suitable accounting policies and apply them consistently. 2. make judgments and estimates that are reasonable and prudent. 3. state whether the applicable accounting standards have been followed. 4. prepare financial statements on an ongoing basis They are responsible for keeping proper records which disclose with reasonable accuracy the finances of the charity at any time and to ensure that such accounts comply with the charities Act 1993. They also have a responsibility to safeguard the assets of the church and take reasonable steps to detect fraud or other irregularities. Approved by the Trustees on …………………………… April 2026 and Signed on their behalf by:………………………………………………, Trustee. 7 ## **ALTAR OF GRACE PENTECOSTAL MINISTRY** ## **INDEPENDENT EXAMINER REPORT TO THE TRUSTEES OF ALTAR OF GRACE PENTECOSTAL MINISTRY** I report on the accounts of the Charity for the year ended 31 December 2025, which are set out on the following pages which have been prepared on the basis of the accounting policies shown in the corresponding pages. Respective responsibilities of trustees and examiner The trustees of the charity are responsible for the preparation of accounts: they consider that the audit requirement under section 43(2) of the Charities Act 1993 (the 1993 Act)), does not apply. It is my responsibility to: Examine the accounts under section 43(3) of the 1993 Act. Follow the procedures laid down in the General Directions given by the Charity Commissioners made under section 43(7)(b) of the 1993 Act, and State whether particular matters have come to my attention. ## **BASIS OF INDEPENDENT EXAMINERS REPORT** My examination was carried out in accordance with the General Direction given by the Charity Commissioner’s. An examination included a review of the accounting records kept. It also includes consideration of any unusual items of disclosures in the accounts. And seeking examinations from you as trustees concerning any matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and as a result I do not express an audit opinion on the view given by the accounts. ## **Independent Examiner’s Statement** In accordance with my examination, no matter has come to my attention: 1. which gives me a reasonable cause to believe that in any material respect the requirements: - to keep accounting record in accordance with section 41 of the 1993 Act and - to prepare which accord with the accounting records and to comply with the accounting requirements of the 1993 Act. - Have not been met 2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Olivia Gerrar Gift Aid Services Ltd 63 Wansford Road Woodford Green Essex IG8 7AD 8 ## **ALTAR OF GRACE PENTECOSTAL MINISTRY** **A** CCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 Receipts & Payments Account (General Purpose Fund) |**Income Receipts**|**£**| |---|---| |Tithes & Offering|27,359| |**Total Receipts**
|**27,359**| |**Direct Charitable Expenditure**|**£**| |Rent & Hall Hire|9,082| |Travel expenses|1,313| |Miscellanous|6,303| |Maintenance|4,731| |Support Cost|2,525| |**Total Payments**|**23,954**| |Net Receipts/Payments for the year|3,404| |Cash Funds brought forward
|24,705| |**Cash Funds at the end of the yea**r|28,109| 9 ## **ALTAR OF GRACE PENTECOSTAL MINISTRY** 2. Statements of Assets and Liabilities at 31 December 2025 **Cash Funds Unrestricted Funds 2025** £ Bank 28,109 **Total Cash Funds 28,109 Assets Retained for the Charity’s Own Use** Equipment - **Liabilities** Accounting fee 250 Approved by the Trustees and signed on their behalf 10 ## **ALTAR OF GRACE PENTECOSTAL MINISTRY** **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025** ## **ACCOUNTING POLICIES** ## **Basis of Accounting** These accounts have been prepared on the receipts and payment basis under section 42(3) of the Charities Act 1993. ## **Funds** Unrestricted funds are those which can be used at the Trustee’s discretion. Restricted Funds are those whose purposes have been restricted by the donor. ## **Employees** The charity had no employees during the financial year. All work was undertaken by volunteers. ## **Public Benefit** The charity acknowledges its requirement to demonstrate clearly that it must have charitable purpose or aims that are for the public benefit. Details of how this is achieved is provided in the trustee’s report. The trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake. 11