FINANCIAL STATEMENTS
Prepared for
CHRIST DIVINE LIGHT MINISTRIES
CHARITY NUMBER: 1173863
FOR PERIOD
1ST MAY 2023 TO 30TH APRIL 2024

CHRIST DIVINE LIGHT MINISTRIES
CHURCH INFORMATION
Trustees
Ms Cynihia Owusu
Rev. Joseph Asuo
Celestine Afia SeNaa Bray
Reg18t8red Offlce
49 Windsor Street
Wolverton
Milton Keynes
MK12 SAN
Examlners
Trackrecords Management Services Limiled
Unit 7 Cochran Cbse
Crownhll
Mitton Keynes
MK8 OAJ

CHRIST DIVINE LIGHT MINISTRIES
FOR THE YEAR ENDED 30th APRIL 2024
REPORTS
The Truslees presents their ￿pOrt and financial statements for the year ended
30th April 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Charity goveming document is a CIO - Foundalion Constitution registered 191h July
2017. The Charity is governed by a board on vhich the trustees are represented. 11
meets regulary to review, plan activities and monitor the financial position.
OBJECTIVES AND ACTIVITIES
The objects pf Ihe organisation are first to advance Ihe Christian faith in accordan￿ with
the slatement of beliefs for the benefit in the United Kingdom and in such other parts of the
world as the truslees may think fit from time to time. The trustees confirm that they have
had due regard to the guidance issued by the Charity Commission on public benefit before
deciding what activities the charity should undertake.
ACHIEVEMENTS AND PERFORMANCE
The Organisation had successful meetings through the year in which individuals were
equipped and educaied on the principles and doctrines of the Christian faith. The
organisation held oulreach meetings during the year in which inéividuals had the
opportunity to hear the message of the Christian failh. This has produced good results
in reaching and helping members of the community.
FINANCIAL REVIEW OF CHARITY
The Charity's results for the y8ar and its financial pcsition at the end of the year are
fully disdosed in the attached financial statements. The total income for the year
amounted to £5,230.65
We are very grateful to all church members have generously given financially
and all help offered in th818St yeats to keep th8 church going.
Tangible fixed assets for use by the charity
There is no movements in th8 fixed assets

CHRIST DIVINE LIGHT MINISTRIES
FOR THE YEAR ENDED 30th APRIL 2024
Commlttee ol Members. responslbilltles
The charity law requires the committee of members to prepare financial statements for
èach financial year, wtrich give a true view of the financial activities of the charity and of its
financial position at the end of Ihat period. In preparing those financial statements, the
committee of members is required:
a) Select suitable accounting policies and appty them consistently;
b) Make judgements and estimates that are reasonable and prudent;
c) Slate whether the policies adopted are in accordance wrth applicable accounting
standards and statements of recommended accounting practices, subject to any
material departures disclosed and explained in the financial statements.
d) Prepare financial statements on a going concem basis unless it is inappropriate to
assume that the charity will continue in operation.
The ¢ommittee of members Is responsible for keeping proper accounting records, wh￿h
dlscloses wlth reasonable accuracy at any time, the financial posilion of the charlty and to
enable them to ensure that the financial statements ￿MplY wlth Charities Act. They are
also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other Irregularities.
EXAMINERS
A resolution to appoint Messer Trackrecords Management Services Limrted as ex8mlners
for the ensun'ng year has been proposed and agreed at the annual general meeting in
accordance wilh the Charrties Act.
Approval
The report was approved by Ihe commlttee of mémbers on the 1 stJ&ly 2024 and
signed on its behalf
Rev J08eph Asuo

CHRIST DIVINE LIGHT MINISTRtES
FOR THE YEAR ENDED 3QTH APRIL 2024
Examlners Report
We have examined the financial statements in this report, N%thich have been prapared
follr)wlng the acxounting policies, set out in the report.
Respectlve re8ponslbllltles of trustses and examlners
As described in report, the truslees of Christ Divine Ministries are responsible for the
preparation of financial statements. It is our responsibilities to fonr an independent
opinion, based on our examination, on Ihe statements and to report our
opinion to you.
8asls of oplnlon
We cnnducted our oxamlnation in accordance ￿th standards charity a¢￿untIng and
Independenl examination. The examination is on test basis, of the evidence relevant to the
amount ol disclosures In the flnanclal statements.
It includes an asse88m8nt of the slgnrflcanl estimates and judgements made by the
committee of the members in Preparati￿ of the f inancial statements and whether the
accounting policies are appropriate to the charity's circumstance. consistently applied and
adequately disclosed.
We planned and performed examinatlon of the documents to obta5n all the infomiation and
explanations wthich we considered necessary in order to provide us with sufficient
evidence to give reasonabb assurance thal Ihe financial statements are free form
material misstatements, ￿thether caused by fraud or other irregularltles or error. In
forming our opinlon, we also evaluated the overall adequacy of the presentation of the
infomation in the statements.
Oplnlon
In our opinion the financi81 statements give a fair view of the state of the cttarrties affairs at
30th Aprll 2024 and of its surplus for the period ended and have properly prepared in
accordance with regulations of Charities Act,
Dats:
13t Juty 2024
TRACKRECORDS MANAGEMENT SERVICES LIMITED
UNIT 7 COCHRAN CLOSE
CROWNHILL
MILTON KEYNES
MK8 OAJ

CHRIST DIVINE LIGHT MINISTRIES
FOR PERIOD 1st May 2023 to 30th Aprll 2024
Incom? & Expendlture
2023
Unrestrlcted Funds Unrestrictsd Fund¥
INCOME
Total Donations
5,230,65
4,428.00
Total Income
6,230.65
4,428.00
EXPENDITURE
Bank Charges
Church Rent
Church Supplies
Charltable Donations
General Expen8e8
Gift
Pastors Donation
Postage
Refreshments
Telephone Expenses
Travel Expenses
Professlona Fees
Slationery
Insurance
Dep￿Ciall0n
0.74
1,188.03
487.59
645.00
94.44
50.80
440.00
16.0)
573.80
650.09
897.96
0,00
0.00
0.00
0.00
5,044.42
188.23
0.00
1,176,00
1,048.00
0.00
28.(KJ
0.00
0.00
0.00
848.00
429.00
535.00
224.00
8.00
96.00
0.00
4,392.00
30.00
NET PROFIT
CONTINUIN
PERATIONS:
None of the Churches activrties were acquired or discontinued during the above financial
period
STAT
NT
LREC
NISED
AIN
AND
The￿ were no recognised oains or losses in the above financlal perlod other than the resulls
for the period and. accordingly no statement of lotal recognised gains and losses has béen
prepared.
l approve the above accounts and confirm that I have made available all necessary
information for their preparation
Joseph Asuo
fD6(1
024

CHRIST DIVINE LIGHT MINISTRIES
FOR PERIOD 1st May 2023 to 30th April 2024
ACCOUNTANTS REPORT
We have pTrpa￿d the above accounts wrthout carying out an audit and from infomiation
frDm Christ ￿'Vine Light Ministries books and ￿CordS and explanations suppplied to us.
Trackrecords Management SerVI￿s Limited
Unit 7 Cochran Close
Cro)Nfthill
Milton Keynes
MK8 OAJ

CHRIST DIVINE LIGHT MINISTRIES
BALANCE SHEET
AS AT 30th Aprll 2024
2024
2023
Notes
FIXED ASSETS
Tangible assets
CURRENT ASSETS
Debtors
Current Account
919
919
733
733
CREDITORS
Amounts falling due
Nel Current Assetsl (Liabilities)
Total Assets Less Current Li8biliti88
919
919
733
733
NET ASSEfs i (LIABILITIES)
919
733
CAPITAL & RESERVES
Profil and loss account
Profil and loss reserve
186
733
919
36
697
733
In approving these financial statements as the Trustee of the Ch8rhy, I hereby confimi that
these accounts have been prepared in accordance with the provisions applicable to the
Charities Act
¢•
Rev Joseph As
rustee
024

CHRIST DIVINE LIGHT MINISTRIES
BALANCE SHEET
AS AT 30th Aprll 2024
NOTES TO THE FINANCIAL STATEMENTS
I. ACCOUNTING POLICIES
a) Basis of accounting
The financial statements have been prepared under the historical cost convention.
b) Income
Income represents varI￿S financial donations received to fund the operatDns of the
urch
c) Depieclation
Depreciation is provided on tangible assets at fates cal¢)Jlated lo write off the cos1 of e8ch
asset over its expected useful lrfe.
The rates used on a reducing balance are as follows:
Equipment, Flxtures & Fittings
250h 81r8ight line
2. INCOME
The income and profit for the year is all attributed to the comp8nls principal actNity and
all serlices have been provided to the United Kingdom market and some donations have
been made to Ghana as aid.
PENSIONS
The Church does not operate a pension scheme.
3. OPERATING PROFIT
The operating profit Is stated after charging..
2024
Depreciation of tangible fixed assets
Pastors remuneration included
Pastors pension contributi￿5
4. TAX ON ORDINARY ACTIVITIES
This represents corporation tax @￿fi based on profrt for the year on ordirk2ry activities

CHRIST DIVINE LIGHT MINISTRIES
BALANCE SHEET
AS AT 30th Aprll 2024
NOTES TO THE FINANCIAL STATEMENTS
6. TANG18LE FIXED ASSETS
Cost
30th April 2024 Additions
At 30th April 2024
Depreclatlon
Charge for the year
At 30th April 2024
Net Book Value
30th April 2024
8. Debtors
Debtors
Currenl Account
Cash Funds
919.26
919.26
7. CREDITORS-Amounts falllng du•1•88 than 1 year
Bank Loan >1 year
Church Members Loan > 1 year

CHRIST DIVINE LIGHT MINISTRIES
FOR PERIOD ENDING 30th Aprll 2024
Detslled Income & Expendlture
Unrestrfcted Funds
INCOME
Donations
Offering
Tithes
Total InGomfr
100.00
3.950.65
1,180.00
5,230.65
EXPENDITURE
88nk Charges
Church Rent
Churcll Supplies
Charitable Donations
General Expenses
Gift
Pastors Donation
Postage
Refreshmenls
Telephone Expenses
Travel Expenses
Depreciation
0.74
1,188.00
487.59
645.00
94.44
50.80
440.00
16.00
573.80
650.09
897.96
0.00
5,044.42
NET PROFIT FOR YEAR
186.23

D8preciat'on
ul
Instruments
Total
Bfvd
0.00
0.00
0.00
0.00
0.00
0.00