CELESTIAL CHURCH OF CHRIST
ROCK OF GOD PARISH
ANNUAL RETURN FOR YEAR END 31ST of December 2024.
GHURCH
GWRISTAINIS
o OLO O

CELESTIAL CHURCH OF CHRIST
ROCK 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 statement
14

CELESTIAL CHURCH OF CHRIST
ROCK OF GOD PARISH
Legal and admlnlstratlve Informatlon
Trustees
Mr John Ayokoh
Mrs Sharon Atanda
Chairy)erson.
Mr Olabode Awobona
Address
29 Honey Street, Manchester, M8 8RG
CHARrrY REGISTRATION NUMBER: 1181763
Independent Examiners
Solomon Allistar IMAATI
54 Carriocca Business Park,
Hellidon Close, Ardwick,
Manchester,
M124AH
Bankers
BACLAYS BANK

CELESTIAL CHURCH OF CHRIST
ROCK OF GOD PARISH
Report of the Trustees for the Year Ended 31st December 2024
The trustees are pleased to present their report together with the financial statements of the
charity for the year ended 31 December 2024.
Structure, Governance and Management
Objectives and Activities
The objects of the Celestial Church of Christ- Rock of God Parish are to propagate the name
of Our Lord Jesus Christ.
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 asslsting members and non-members in housing and
financial needs, the provision of regular 'Health Check, for all to attend and discuss them
health problems and have medical check-up with volunteer Doctors 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 activitie5 include spreading the Word of God among all nations and
announcing the good news of the Kingdom of God to the poor in spirit. This 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
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 Building Repair Project
During the year under review, the church continued the work on the repair and maintenance
of the church building.
Evangelism
The church held evangelism programs that attracted new members into the fold.
Musical Instruments
The church acquired 3 mixers and 2 speakers that enable us to attract more membership into the fold
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 Eng13nd/Wales require5 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 lunle5S 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 detection and prevention of fraud and other
irregularities.
The Board of Trustees is responsible for the maintenance and integrity of the corporate 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 examiner

CELESTIAL CHURCH OF CHRIST
ROCK OF GOD PARISH
fteport of the Tn￿tee$ for the Year Ended 31st December 2024
We. a5 the Tnjstees of the Charlty vthts held office at the date of•pp¥oval ofthew fln•n¢lg1
statements •ssetout ￿ p4e 2 eathconftmi, 50 far aswe aye aware. that..
ThtrÈ is no reltvant Informatlvn of whlchthe ChaTSty's indeppndent examiner are
urtaware" and we have t•ken allthe stèp5 thatweou8htto ha*taken as Tru5tee5 In
orderts make oijrselves aware of any relevant InfOrn￿tiOn ar￿ to establi$h that the
tha*lty% Independent eXam1r￿ is aware of that Information.
Independènt Ex•m5ner.
The Charrty's indeppndent ex7miner. Solornon Allistar IMAAT) of W 811S1NESS SUPPORT LTD ha5
indicated their willinsnessto continue in Offi￿ offerthernseltresfrorappointment.
Thi5 report wa5 approved bythe Tn￿ on and stgned onthEir behalfbv:
MrJohnAyokoh

CELESTIAL CHURCH OF CHRIST
ROCK OF GOD PARISH
Independent Examiner's Report for the Year Ended 31st December 2024
I report on the financial statements of the charity for the year ended 31 December 2024 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 fullest
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.
Basis of Independent Examiner'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 Examlner's statement
In connection with my examination, no matter has come to my attention..
11 which gives me reasonable cause to believe that in any material respect the
requirements..
to keep accounting records in actordance 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.. 27/01/2025

CELESTIAL CHURCH OF CHRIST
ROCK OF GOD PARISH
Statement of financial activities for the year ended 31st December 2024.
Unrestricted Restricted
Total Ell￿d5
Total Fll￿dS
2024
2024
2024
2023
Notes
Ineoming Resourees
General offerings
Gift Aid
29,633.57
6,778.50
3,0110.00
32,633.57
6,778.50
28,399.37
7,466.50
Grants
li
Total IThcoming Resources
3fj412.07
3,0110.00
39,412.07
35,865.87
Resource5 expended
Direct charitable expenditsre
GoverThance costs
33,181.51
300.00
3,000.00
36,181.51
31MI.00
33,280.85
300.00
Total resources expended
33,481.51
3,0110.00
36,481.51
33,580.85
Movement total fund for
the v¥ar- Net income I
(expenditure) for the year
Net Gain {LossO on
Investment
2.930.56
2,285.02
Fund Bal blf
2,285.02
2,930.56
Fund Bal clf
2,211S.02

CELESTIAL CHURCH OF CHRIST
ROCK OF GOD PARISH
Balance sheet as of 31st December 2024.
2024
2024
2023
2023
Notes
FIXED ASSETS
Tangible assets
CURRENT ASSETS
12
14,072.40
15,752.22
Debtors
13
120O.IMI
Cash at bankl iTh hand
2,930.56
171S.36
CREDITORS amounts falling
due M'ithin one year
13
31KI.00
31NI.00
NET CURRENT ASSETS
2,630.56
2,615.36
TOTAL ASSETS LESS
CURRENT LIABILITES
11,141.84
18.167.58
NET ASSETS
11,141.84
18J67.58
CHARITY FUP4DS
Unrestricted funds
8,141.84
3,OIH).00
16.867.58
i Joo.00
Restrleted funs
TOTAL FUNDS
11,141.84
18J67.58

CELESTIAL CHURCH OF CHRIST
ROCK OF GOD PARISH
Notes to the Financial Statement for the Year Ended 31st December 2024
l. Accounting policies
The principal 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
modified by the revaluation of certain fixed assets, and are in accordance with the
Statement of Recommended Practice: Accounting and Reporting by Charities issued
in March 2005 and the Financial Reporting Standard for Smaller Entities (effective April
2008).
b) Incoming resources from generated tunds
Incoming resources from generated funds represents donations towards weekly
tithes, church building fund, thanksgiving, annual conference, travel and other
contributions
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 performance related grants are recognised as services
are supplied. Other grant payments are recognised 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 funds.
Grants payable are paynents made to third parties in the furtherance of the charitable
objectives of the TnLSt. Single or multi-year grants are accounted for when either the
r¢cipi¢nt has a reasonable expeLtation that they will receive a grant and thc trustees
have agr¢cd to pay th¢ grant without condition, or the recipient ha% a r¢asonable
cxpcctation that thcy will receive a grnnt and any condition att&ehing to the grant is
outside of the control of the Trust.
Provi8ion8 for grants are made when the intention to make a grant has been
communicated to the recipient but there is uncertainty about either the tiining of the
grant or the amount of grant payable.
Governance costs include those incurred in the governance ot 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 rntes estimated to write off the cost of all tangible fixed
assets over their expected useful lives..
Equiprnent, Fixthres and Fitting.. 20 %
During the year under review, the church decided to continue to separate its
equipment from its ￿rnItUre fixtures and fittings. A depreciation rate of 20 % was
applied on each category on a reducing balance basis.
¢) Fund structur¢
Th¢ principal accounting policies ar¢ set out below. The accounting policies hav¢ b¢¢n
adopted consistently throughout th¢ year.
Th¢ funds held by th¢ charity are ¢ither'.
Unrestricted general fllnd.8 - these are funds which can be used in accordance with the
charitable objects at the discretion of the trustees.
Designated funds - these are tunds earinarked by the trnstees out ot'unrestricted
general tllnds for specitic future purposes or projects.
Restricted funds - these are fLmds that can only be used for restricted
purposes within the objects of the charity. Restrictions arise when specified by the
donor or when funds 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 investments forn] part of the fund. Investment
management charges and legal advice relating to the fund are charged against the
fiu]d.
0 VAT
The charity is not registered for VAT and accordingly expenditure includes VAT were
appropriate.
2 Income resources
Income comprises of donations and tithes
3 Emplovee information
None of the trustees received any remuneration OT reimbursement of expenses during
the year.

4 INet income resources
This is stated after charging
2024
2023
POST Depreciation
3 260.50
3 938.05
5 Taxation
The charity is exeinpt trom corporation tax on its charity.
6 Tangible fixed assets
Equipment
Fixtures
and fittings
Total
Cost:
At l January 2024
Additions
At 31 December 2024
15,752.22
1,8.18.28
17,590.50
15,752.22
J,838.28
17,590.50
Depreciation
At l January 2024
Provision for year
At 31 December 2024
3,518.10
3,518.10
3,518.10
3,518.10
NET BOOK VALUE
14,072.40
14,072.40
7 Debtors
2024
2023
Prepayment and loans
1,200.00
8 Creditors: amounts falling due Mrythin one year
2024
2023
Other Creditors
300.00
300.00

CELESTIAL CHURCH OF CHRIST
ROCK OF GOD PARISH
INCOME AND EXPENDITURE STATEMENT FOR YEAR ENDED 31 DECEMBER 2024
IINCOME
Voluntary Donation5
Gift aid
32,633.57
6,778.50
Total income
39,412.07
EXPENSES
Fuel
1,046.42
5,905.04
533.99
Church Welfare
Travel
Misc Expenses
Utility
Rent
Charity
Equipment
ETrangelism
Musical Instrument
Fitting and fixtures
Professional fee
Accounting
Volunteer5 Expenses
Repairy and Maintenance
Harvest
Decor
Admin
Salary
335.50
1,265.65
5,000.00
3,400.65
375.75
2,670.42
1,288.00
174.53
2,789.05
200.00
616.34
409.00
3,836.38
618.37
729.72
5,286.70
Total Expenses
36,481.51
Surplus
2,930.56