CELESTIAL CHURCH OF CHRIST ROCK OF GOD PARISH ANNUAL RETURN FOR YEAR END 31ST of December 2025. GHURCH o ￿l￿E 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 administrative Informatlon Trustees Mr John Ayokoh Mrs Sharon Atanda Chairyierson. Mr Olabode Awobona Address 29 Honey Street, Manchester, M8 8RG CHARITY 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 2025 The trustees are pleased to present their report together with the financial statements of the charity for the year ended 31 December 2025. 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 assisting 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 activities 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. Evangelism The church held evangelism programs that attracted new members into the fold. Our outreach programs also increased from three to six times annually. Musical Instruments The chvrch acquired 3 speakers and 3 micro phones 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 England/Wales requires 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 anv material departures disclosed and explained in the financial statements,. and Prepared the financial statements on a going concern basis (unless 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 2(X)6. 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 GHRIST ROCK OF GOD PARISH Report of the Trustees for the Year Ended 31st Decomber 2025 We, as the Trustees of the Charfty who held office at the date of approval of these financial statements as set out on p38e 2 each ￿nfirnl so far as we arè aware. thaL There is no relevant information of which tho CharFty's independent examiner are unaware.. and we have tsken all the step5 that we ought to have taken as Trustees In order to make ourselves aware of any relevant Information and to establish that the charity's independent examiner is aware of that information. Independent Examlner". The Charity'5 independent examiner. Solomon Allistar (MAAT) of SAA BUSINESS SUPPORT LTD has Indicated their willingness to continue in Offi￿ and offer themselves for appointmenL Thls report was approved by the Trustees on and signed on thelr behalf by: Dated.. 0410212026 Mrjohn Ayokoh CELESTIAL CHURCH OF CHRIST ROCK OF GOD PARISH Independent Examiner's Report for the Year Ended 31st December 2025 I report on the financial statements of the charity for the year ended 31 December 2025 which comprise the Statement of Financial Activities and Balance Sheet with associate notes. 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 Trustees and Examiner The charity's Trustees are responsible for the preparation of the financial statements, and they consider that an audit is not required for this year under section 144121 of the Charities Act 2011 (the Act) and that an independent examination is needed. It is my responsibility to: Examine the accounts lurbder 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. Basls of Independent Examlner'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 undertakerb 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 Examiner'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 accordance 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.. 0410212026 CELESTIAL CHURCH OF CHRIST ROCK OF GOD PARISH Statement of financial activities for the year ended 31st December 2025. Unrestrieted Restritted Total Funds Total Funds 2025 2025 2025 2024 Notts Ineoming Resources General offerings Gift Aid 26,170.69 3J81.93 3,000.00 29,170.69 3J81.93 32,633.57 6,778.50 Grants Total Incoming Resources 29,SS2.62 3,01)0.00 32,5S2.62 39,412.07 Resources expended Direct charitable expendithre Governance costs 27,723.77 300.00 3,01)0.00 30,723.77 31MI.00 36,181.51 300.00 Total re50urees expended 2&023.77 3,01)0.00 31,023.77 36,481.51 Movement in total fund for the vear- Net ineorne I (expenditure) for the year Net GAin (tA)ssO on investment 1,528.85 2.930.56 Fund Bal blf 2,930.56 I,S28.8S Fund Bal clf 2.930.56 CELESTIAL CHURCH OF CHRIST ROCK OF GOD PARISH Balance sheet as of 31st December 2025. 2025 2025 2024 2024 Notes FIXED ASSETS Tangible #sscts CURRENT ASSETS 12 12,763.77 14,072.40 Ikbtors 13 Cash at b#nkl IN hand 2,158.20 2,930.56 CREDITORS amounts fallirjg due within one year 13 31MI.00 31KI.00 NET CURRENT ASSETS 1,8SS.20 2,630.56 TOTAL ASSETS LESS CURRENT LIABILITES 14,621.97 NET ASSETS 14,621.97 CHARITY FUNDS Unrestricted funds 11,621.97 3.OIKI.00 8,141.84 3,0(Hl.00 Restricted funs TOTAL FUNDS 14,621.97 CELESTIAL CHURCH OF CHRIST ROCK OF GOD PARISH Notes to the Financial Statement for the Year Ended 31st December 2025 l. A¢¢ounling 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 SLandard for Smaller Entities (effective April 2008). b) Incoming resources from generated funds IncomingT resources from generated funds represents donations towards Th'eekly tithes. church building fund, thanksgiving, annual conference. travel and other contributions c) IncomingT resources- Interest receivable Interest is credited in the year in which it Is received. d) Resources expended Exp¢nditur¢' is rccognised wh¢n a liability is incurred. Funding provided through contractual agre¢m¢nts and p¢rformance related &Jrants are rccobJniscd as serviv¢s are supplied. Other grant payments are recognised when a Constructive obligation arises that results in the payment being unavoidable. Costs of generating tunds are those costs incurred in attracting voluntary income, and Ihose incutyed in aclivilies ihat raise funds. Grants payable are payments made to third parties in the furtherance of the charitable objectives of d]e Trust. Single or multi-year grants are accounted for when eid]er the recipient has a reasonable expectation that thej will receive a grant and the trustees have agreed to pay the grant without condition, or the recipient has a reasonable expectation that they will receive a grant and any condition atts]ching to the grant is outside ot.the control of the Trust. Pro￿ls1OnS for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant pavable. Govemance costs include those incurred in the governance of its assets and are primarily associated with constitutional and slatutory 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 rates estimated to write off the cost of all tangible fixed assets over their expected useful lives- Equiprnent, Fixtures and Fitting.. 20 /0 During the year under review, Ihe church decided to continue to separate its equipment from its furniture fixtures and fillings. A deprecialion rale of 20Q/o was applied on each category on a reducing balance basis. e) Fund slruclure The principal accounting policies are set out below. The accounting policies have be¢n adopced consistently throughout the year. The funds held by the charity are either.. Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustees. Designated t.unds - these are funds earmarked by the trustees out of unrestricted general funds t.or specific future purposes or projects. Restricted funds - these are funds that can only be used for restricted purposes within the objects ot 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 permanently by the charity. Income arising on the endowrnent 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 form part of the fund. Investment management charges and legal advice relating to the fund are charged against the fund. D VAT The charity is not registered for VAT and accordingly expenditure includes VAT were appropriate. 2 Income resources Incorne comprises of donations and tithes 3 Employee inforniation None of the trustees received any remuneration or reimbursement of expenses during the year. 4 Net income resources This is stated after charging 2025 2024 POST Depreciation 3 190.94 3 260.50 5 Taxation The charity is exernpt from coryioration tax on its charity. 6 Tangible fixed assets Equipment Fixtures and fittings Total Cost: At l January 2025 Additions 14,072.40 1,882.31 15,954.71 14,072.40 1,882.31 15,954.71 At 31 Deeember 2025 Depreciation At l January 2025 Provision for )ear At 31 December 2025 3,190.94 3,190.94 3,190.94 3,190.94 NET BOOK VALUE 12,763.77 12,763.77 7 Debtors 2025 2024 Pr¢pa)'m¢nt and loans 8 Creditors: amounts falling due within one year 2025 2024 Other Creditors 300.00 300.00 CELESTIAL CHURCH OF CHRIST ROCK OF GOD PARISH INCOME AND EXPENDITURE STATEMENT FOR YEAR ENDED 31 DECEMBER 2025 INCOME Voluntary Donations Gift aid 29.170.69 3.381.93 Total income 32,552.62 EXPENSES Fuel 495.39 Church Welfare 1,401.70 1.250.59 189.55 1,190.09 4,800.00 2,106.34 127.99 880.00 1,882.31 698.35 Travel Misc Expenses Utility, Rent Charity Equipment Evangelism Mu%ic#l Instrument Spiritual Items Professional fee Accounting Volunteers Expenses Repairs and Maintenance Ha￿est Decor Admin 300.00 368.60 157.00 5,447.21 93.95 1.300.76 4,650.00 Salary Total Expenses 31,023.77 Surplus 1,528.85