Charfty Number: 1184969 Dunamis Bible Church (aka Dunamis Ministries) Report and Flnancial Statements for the perlod ended 31 July 2025
Dunamls Bible Church Reference and admSnistrative information for the period ended 31 July 2025 Charlty number: 1184969 Reglstered offlce and operatlonal address Dunamis Blble Church, 161 Northmoor Road Manchester M12 5RT Tru9te•s Trustees who served durfng the pedod and up to the date of thls report were as follows: Pastor Luke Rlchard Danlel (Chalrman) Pastor Chlnwe Jennlfer Danlel Pastor Henry Onylrloha Indep¢nd•nt Examlner G A Harrls & Co Ltd Chartered Accountants & Reglstered Audltors Brullmar House Jubllee Road Mlddleton Manchester M24 2LX Banker• Barclays Bank 17 St Anns Square Manchester M2 7PW
Dunamis Bible Church Trustees, annual report for the period ended 31 July 2025 The Trustees present thelr report and the unaudlted financlal statement5 for the perlod ended 31 July 2025. Reference and admlnistrative Infomation set out on page I foms part of thls report. The flnanclal statements comply wlth current statutory reqU1mentS, the Charlty's con5tltutlon and the Statement of Recommended Pract1 - Accountlng and Reportlng by Charftles: SORP appllcable to charltles preparlng thelr accounts in accordance wlth FRS 102. Objertlves and actlvltle$ The Charlty alms to benefit the publlc through the advancement of the Chrlstlan fJlth, developlng the potentlals of Indlvlduals $0 they can be the best Chrlsttans they can wlthln thelr communlty for the overall enhancement of the communlty experfence. Our objectlves and actlvltles are: Fuifilllng the Great Commlsslon glven by our Lord and Savlour Jesus to every Bellever to go into all the world and teach all natlons, people and races the word of God, teachlng them to observe every Jot and tittle of It and maklng dlsdples of them. Preachln9 the word to every creature and coverlng the earth wlth rlghteou5ness. Reachlng out to the churched and the unchurched people of the worfd. To lead bellevers Into deeper and rlcher experlences wlth the Lord Jesus Chrfst, teachlng and gettlng them to be acqualnted wlth the gradous means of holyi healthy and happy and prosperous balanced and frultful Chrf5tlan Ilfe. Th15 prepares them for heaven. Provldlng ? place of worshlp for the general publlc. Tralnlng our volunteers and other Chrtstlan mlnlsters for effectlve servlce. Partnerlng wlth other charfty organlsatlons and local councll to oryanlse and dellver communlty- based artlvltles, events or projerts. The Trustees revlew the alms, obJectlves and actlvltles of the charfty each year. Thls report looks at what the charlty has achleved and the outcomes of Its work In the reporting period. The Trustees report the success of each key a¢tlvlty and the beneflts the charlty has brought to those groups of people that It is set up to help. The revlew also helps the Trustees ensure the charlty's alms, objettlves and actlvltles remalned focused on Its stated purposes. The Trustees have referred to the guldance contslned In the Charlty Commlsslon's general guldance on publlc benefit when reviewlng the charbty'5 alms and objectlves and In plannlng Its future actlvltles. In partlcular, the Trustees conslder how planned actlvltles wlll contrfbute to the alms and objectlves that have been set. Achlevements and pertorniance The Charlty's maln actlvltles and who It trfes to help are de5crlbed below. All Its chadtable artlvltles focus on the general publlc and are undertaken to further Dunamls Bible Church's charltable purposes for the publlc beneflt. Throughout the helght of the pandemlc, the charlty contlnued to offer both splrltual and soclal support to Its congregants and the wlder communlty through Its actlvltles. Actlvltles undertaken to further the purpose of the charlty for publlc benefit are,. l) Provldlng a place of worship 2) Weekly Sunday worshlp servlces 3) Weekly Saturday prayer vlgils 4) Weekly adult and toddler play group 5) Weekly chlldren, Sunday school 6) Weekly youths, Sunday School
Dunamis Bible Church Trustees, annual report for the perlod ended 31 July 2025 7) Weekly Frfday School of the Spirlt teachlng and prayer sesslons 8) Youths, outin9 9) Musical Instwments lesson for klds and youths 10)Famlly Sunday events 11) childn'S outlng 12)Monthly weekend prayer and fastlng events Through the above actlvltles undertaken by the charfty, the charlty was able to further the charfty's purposes for the publlc beneflt to advance the Chr15tlan falth, provlde a place of worshlp for the publlc, ralse awareness and understandlng of Chrlstlan bellefs and carry out outreach work through weekly activltles and speclal events. The activltles of the charlty have made a dlfference In relatlonshlps In the homes of those who partlclpated as they were able to practlce the Chrlstlan beliefs they Imblbed In the charlty's actlvltles and events. The ljrfstlan falth of partlcipants have been enhanced and edlfled by the charfty's actlvltles and events. FlnancSal revl•w Durlng the perlod the Charlty recelved a total of £70,115 donations from Church members. The flnanclal results for the perlod are shown In the annexed accounts. The Charlty pays monthly rent, for use of Dunam15 Centre as a place of worshlpi to Luchl Propertles Llmited owned by Luke and Jennlfer Danlel who are trustees. R•8erves pollcy It Is the pollcy of the Charfty to work towards holdlng the mlnlmum reserves necessary to enable the Charlty to meet Its commltments for a mlnlmum pedod of three months. Structurei governance and management The organlsatlon 15 a charltable Incorpornted organlsatlon, reglstered as a charity on 201h August 2019 In England and Wales. The Charlty Is constituted under a con5tltutlon date¢J 20th August 2019. The Management of the Chadty Is the responslbllity of the Trustees who are appolnted under the terms of the Charlty's Constltuuon. Rlsk management The trustees have a duty to identlfy and revlew the dsks to whlch the diarity Is exposed and to ensure approprlate controls are In place to provlde reasonable assurance agalnst fraud and error,
Dunamis Bible Church Trustees, annual report for the petlod ended 31 July 2025 Statement of responslbilitles of the trustees Law appllcable to charftles In England and Wales requlres the trustees to prepare flnanclal statements for each financlal year whlch give a true and falr vlew of the tharfty's flnanclal actlvltles dudng the perlod and of Its flnanclal position at the end of the perfod, In pParIng flnanclal statements givlng a true and falr vlew, the Trustees should follow best practlce and.. Select sultabl6 accountln9 pollcles and then apply them conslstently Observe the methods and prfnclples In the Chadtles SORP Make judgernents and estlmates that are reasonable and prudent State whether appllcable UK Accountlng Standards and statements of recommended practlce have been followed, subject to any materfal departures dlsclosed and explalned In the flnanclal statements Prepare the flnanclal statements on the golng concem basls unless It Is Inappropdate to presume that the charlty wlll contlnue In oper•tlon The Trustees are responslble for keeplng proper accountlng records that dlsdose wlth reasonable accuracy at any tlme the flnandal posltlon of the charlty and enable them to ensure that the flnanclal statements comply wlth the Charltles Act 2011. They are also responsible for safeguardlng the assets of the charlty and hence for taklng reasonable steps for the preventlon and detectlon of fraud and other IegularItIeS. The Trustees are responslble for the malntenance and Integrlty of the corporate and financlal Infomiatlon Induded on the charfty's webslte. Legislatlon In the Unlted Klngdorn governlng the preparatton and dlssemlnatlon of flnanclal statements may dlffer from leglslatlon other Jurfsdlctlons. The Trustees. annual report has been approved by the twstees on IÉLQIL and slgned on thelr behalf by Pastor Luke Chard Danlel Chalrman
Independent examiner's report To the members of Dunamis Bible Church I report on the a¢¢oun¢s for the year ended 31 July 2025 R¢$peetlve rupomslbllltlesof ¢rustees examlncr The charity's tnislees are re$ponsible for the preparntion of the ac¢ounts. The charity's trustees consider ¢bat an audit is not required for this year (under Section 144 of the Charities Act 2011 (the 2011 Aet)) and th4t an ind¢p¢ndent examin10 is r¢quired. 11 is my responsibility to: examine the accounts under S¢¢tion 145 of the 2011 Act to follow the pro¢edures laid down in ¢he General Dir¢ctions given by the Charity Commission (under Se¢lion 145 (5) of the 2011 Act). aftd to stst¢ whether particular mailers have ¢om¢ to my attention. Basil of the Independent x#mlDer's reporl My ¢xaminalion was carried out in •¢¢ordan¢e with the Oeneral Dlrtttions given by th¢ Charity Commi$$ion. An ¢xamination includes a review of the AOUnt1ng records k¢pt by ¢ht charity and a compArfson of the accoun1$ presentsd with those r¢¢ord8. It also in¢lud¢s Consideration of any unusual iterns or disclosur¢$ in th¢ accoun¢s, and seekln8 explanations from you 35 ¢rusle¢s ¢on¢erning any such matters. The pro¢edures undertaken do not provide all the evidence that would be requir¢d in an audit, and ¢onsequently no opinion 1$ giv¢n as to whether ih¢ cOUnts pre8¢nt 'true ond fair view, and the report 19 limited to ih05¢ mAn¢r$ set oiit in the at¢mont$ below. Independ¢At txamln¢r'B Jttemenl In connectitin wilh my examination. no matter come to ffly attention.. which 8iY¢s me reasonable ¢ause to beli¢ve that, in any material r¢$pe¢¢. the requirnmenls to keep coUntIng records In aordanCe wilh Section 130 of the 2011 ACL and to prepare a¢¢ounts which a¢¢ord wlth th¢ a¢¢ountin8 rKord8 and io ¢omply with the ac¢ounlin8 requiremeni8 of the 201 l Aci have be¢n met; or (2) lo which, in my opinion, att¢ntion should be drawn in order io enable a proper unders18nding of the aceounts to be reached. G A Harri5 & Co Ltd Chartered AOUntAnts & Re8lStered Audiiors Brnlimar Hous¢ Jubilee Road Middleton Manchester M24 2LX Dale.. 30th April 2026
Dunamis Bible Church tatement of Financial Activltles for the year ended 31 July 2025 Unre5trlcted funds Restrlcted funds Total funds 2025 Total fvnds 2024 Note Income from: Donatlons and legacles 70,115 70,115 74, 999 Totsl Income 70,115 70,115 74,999 Expendlture on: Charltable artlvltles 64,350 64,350 67,499 Total •xpendlture 64,350 64,350 67.499 Net Incom•/(expendltur•) for th• p•rlod 5,765 5,765 7,500 Transfer between funds N•t mov•m•nt In funds lor th• perlod 5,765 5,765 7,500 R•con¢lllatlon of fund• Total funds brought foNard 86,117 86,117 78,617 Total funds carrl•d ft>rward 91,882 91,882 86,117 The statement of financlal actlvltles Includes all galns and losses recognlsed In the perfod. All Income and expendlture derlve from contlnulng actlvltles.
Dunamis Bible Church Balance Sheet as at 31 July 2025 Note 2025 2024 Flxed ass¢ts Tangible assets 9,510 12,352 Total fixed a88Ots 9,510 12.352 Current assets Debtors Cash at bank and In hand 9,280 73,673 4,385 69,917 Totsl curr•nt a•Mts 82,953 74.302 Llabllltle$ Credltor5: amounts falllng due In less than one year io (581) (537) Net current avets 82,372 73,765 Total a••et• léss ¢urr•nt Ilabllltl 91,882 86,117 Fund• of th• ¢harlty: Restrlcted Income funds Unrestrlcted Income funds 12 91,882 86,117 Tot•1 charfty funds 91,882 86,117 The notes on pages 8 to 17 fomi part of these accounts. Approved by the trustees on 2026 and signed on thelr behalf by: Pastor Luke Rlchard Danlel (Chalrmanl
Dunamis Blble Church Notes to the accounts for the year ended 31 July 2025 A¢¢ountln9 pollcleg The prlnclpal accountlng pollcies adopted, Judgments and key sources of estlmatlon uncertalnty in the preparatlon of the financlal statements are as follows.. • Bas1$ of preparatlon The flnanclal statements have been prepared in accordance wlth Accountlng and Reportlng by Charfties: Statement of Recomrnended Practlce appllcable to charitles preparlng thelr accounts In accordance wlth the Flnanclal Reportlng Standard appllcable In the UK and Republic of Ireland {FRS 1021, second edltlon - October 2019 (Charlties SORP (FRS 102)), the Flnanclal Reportlng Standard appllcable In the UK and Republlc of Ireland (FRS 102) and the Charltles Act 2011 and UK Generally Accepted Ac¢ountln9 Practlce. The charlty has applled the exemptlon avallable to small charitles In the Charlties SORP (FRS 102) and does not Include a Statemenl of Cash Flows In these Financlal Statements. The accounts {flnanclal statements) have been prepared to glve a 'true and falr vlew, and have departed from the Charltles (Accounts and Reports) Regulatlons 2008 only to the extent requlred to provlde a 'true and falr vlew,. Thls departure has Involved followlng Accountlng and Reportlng by Charltles., Statement of Recommended Practlce appllcable to charltles prep4rlng thelr accounts In accordance wlth the Flnanclal Reportlng Standard appllcable In the UK and Republlc of Ireland (FRS 102). second edition - October 2019, rather than the Accountlng and Reportlng by Charltles: Statement of Recommended Practlce effectlve from I Aprll 2005 whlch has slnce been wlthdrawn. Dunamls Blble Church meets the deflnltlon of a publlc beneflt entlty under FRS102. Assets jnd Ilablllties are Inltlally recognlsed at hlstorlcal cost or transactlon value unless otherwlse stated In the relevant accountlng pollcy note. b Preparatlon of th• accounts on • golng concern basls The trustees conslder that there are no materlal uncertalntles about the charlty's ablllty to continue as a golng concern. The trustees have made no key Judgments whlch have a sl9nlflcant effect on the accounts. The trustees do not conslder that there are any sources of estlmatlon uncertalnty at the reportlng date that have a slgnlficant d5k of Causlng a materlal adjustment to the carrylng arnount of assets and liabllltles wlthln the next reportlng perlod.
Dunamis Bible Church Notes to the accounts for the year ended 31 July 2025 (continued) ¢ Zncom• Income Is recognlsed when the charfty has entltlement to the funds, any performance condltions attached to the Itemls) of Income have been met, It Is probable that the Income wlll be received and the amount can be measured reliably. Income from govemment and other grants, whether 'eapltal' 9rants or 'revenue' grant5, 15 recognlsed when the chartty has entitlement to the funds, any perfomance Conditions attached to the grants have been met, It Is probable that the Income wlll be recelved and the amount can be measured rellably and Is not deferred. For legacles, entitlement Is taken as the earller of the date on whlch elther: the charfty Is aware that probate has been granted, the estate has been flnallsed and notlflcatlon has been made by the executor(s) to the charlty that a dlstmbutlon wlll be made, or when a dlstrlbutlon Is recelved from the estate. Recelpt of a legacyi In whole or In part, Is only consIded probable when the amount can be measured rellably and the charlty hès been notifled of the executor's Intentlon to make a dlstrlbutlon, Where legacles have been notlfled to the charlty, or the charlty Is aware of the grantlng of probate, and the crlterla for Income recognltlon have not been met, then the legacy Is a treated as a contlngent asset and dlsclosed 11 materlal. Income recelved In advance of a provlslon of a speclfled servlce Is deferred untll the crlterla for Income recognltlon are met, d Donated ••ry1C and facllltle• Donated professlonal servlces and donated facllltles are recogn15ed as Income when the charlty has control over the Item, any condltlons assoclated wlth the donated Item have been met, the recelpt of economlc benefit from the use by the charity of the Item is probable and that economlc beneflt con be measured rellably. In accordance wlth the Charltles SORP (FRS 102), general volunteer tlme Is not recognlsed; refer to the trustees, annual report ft)r more Informatlon about thelr contributlon. On recelpt, donated professlonal servlces and donated facllltles are cOgnISed on the basls of the value of the glft to the chority whlch Is the amount the charlty would have been wllling to pay to obtaln servlces or facllltles of equlvalent economlc beneflt on the open mathet; correspondlng amount Is then recognlsed In expendlture In the perfod of recelpt. e Interest recelvable Interest on funds held on deposlt Is Included when receivable and the amount can be measured rellably by the charltyi thls Is normally upon notlflcatlon of the Interest pald or payable by the Bank.
Dunamis Bible Church Notes to the accounts for the year ended 31 July 2025 (contlnued) f Fund accounting Unrestricted funds are avallable to spend on actlvitles that further any of the purposes of charlty. Deslgnated funds are unrestrleted funds of the charlty whlch the trustees have declded at thelr dlscretlon to set aslde to use for a 5peclflc purpose. Restrlcted funds are donatlons whlch the donor has speclfled are to be solely used for partlcular areas of the charlty's work or for spedflc projects belng undertaken by the charlty. Expendlture and Irrecov•rnbl¢ VAT Expendlture Is recognlsed once there Is a legal or constructlve obllgatlon to make a payment to a thlrd party, It Is probable that settlement wlll be requlred and the amount of the obllgatlon can be measured rellably. Expendlture on charttable actlvltles Includes the costs undertaken to further the purposes of the ¢harlty and thelr assoclated support costs. Irrecoverable VAT Is charged as a cost agalnst the actlvlty for whlch the expendlture was Incurred. h Tanglble flxed ••Mts Indlvldual flxed assets costlng £500 or more are capltallsed at cost and are depre¢lated over thelr estlmated useful economlc Ilves on a stralght Ilne basls as follows.. 25Yo 25Vo 25010 io% Motor vehlcle Equlpment Flxtures and flttlngs Boller io
Dunamis Bible Church Notes to the accounts for the year ended 31 July 2025 (contlnued) l Debtors Trode and other debtors are CognISed at the settlement amount due after any trade dlscount offered. Prepayments are valued at the amount prepaid net of any trade dlscounts due. J Cash at bank aTrd In hand Cash at bank and cash In hand Indudes cash and short term hlghly Ilquld Investments wlth short maturlty of three months or less from the date of acqulsltlon or openlng of the deposlt or slmllar account. k Crndltor• and provl$lon• Credltoryj and provlslons are recognlsed where the charlty has a present obiigatlon resultlng from a past event that wlll probably result In the transfer of funds to a thlrd party and the amount due to sewe the obllgatlon can be measured or estlmated rellably. Credltors and provlslons are normally recognlsed at thelr settlement amount after allowing for any trade dlscounts due. l Fln•nclal Instruments The chJrf¢V only has flnanclal assets and flnanclal Ilabllltles of a klnd that quallfy as boslc flnanclal Instruments. Baslc financlal Instruments are inltlallv recognlsed at transactlon value and subsequently measured at thelr settlement value wlth the exceptlon of bank loans whlch are subsequently measured at amortlsed cost uslng the effectlve Interest method, li
Dunamis Blble Church Notes to the accounts for the year ended 31 July 2025 (contlnued) Legal status of the charlty The charlty Is a charltable Incorporated organlsatlon, reglstered as a charlty In England & Wales. Income from donatlons and legacles Unrestrltted Restrlcted Total 2025 Regular glvlng and offerlngs Tax recoverable on glft-alded glving 56,749 13,366 S6,749 13,366 Total 70,115 70,115 Prevlous r•portlng p•rlod Unrestrfrted Restrlcted Total 2024 Regular glvlng and offerlngs Project donatlons Tax recoverable on glft-alded glvlng 61,014 61,014 345 13,640 345 13,640 rotsl 74,654 34S 74,999 12
Dunamis Bible Church Notes to the accounts for the year ended 31 July 2025 (contlnued) Analy$is of ndItUre on charitable actlvlties Total 2025 Total 2024 Rent and utiiitles Admlnlstratlon Prlntlng and publicatlons Mlsslon and charfty givlng Vehicle expenses Hospltallty Legal and professlonal fee5 Expensed equlpment and faclllties Repalrs and malntenance DeptiatIOn HeJtlng and Ilghtlng Water rate Governance costs Ilndependent examlner's fee) 14,400 8,879 14,400 7,357 1,343 18,196 810 2,Q98 990 252 7,874 4,765 9,020 34 17,937 1,594 4,797 1,860 127 4,302 2,842 6,988 264 360 360 64,350 67,499 2025 2024 Restrtcted expendlture Unrestrlcted expendlture 345 67,154 64,350 64,350 67,499 13
Dunamls Bible Church Notes to the accounts for the year ended 31 July 2025 (contlnued) Net In¢ome/(expendltur¢} for the year Thls Is stated after charging/{credlting): 2025 2024 Independent examlner's fees 360 360 Trustee remuneratlon and expenses, and related party transactlon$ Nelther the trustees nor any persons connected wlth them reIVed any remuneratlon or relmbursed expenses durfng the perlod. No trustee recelved travel and subslstence expenses durlng the perfod. There are no donatlons from related partles whlch are outslde the normal course of buslness. Aggregate restrlrted donatlons from related parties were £nll (2024: £nll). The Charlty pays monthly rent, for use of Dunamls Centre as a place of worshlpi to Luchl PropertSes Ilmlted owned by Luke and Jennlfer Danlel who are trustees. Total rent pald durlng the perlod was £14,400 {2024: £14,400). No other trustee or other person related to the charfty had any personal Interest In any contract or transaction entered Into by the charltyi Includlng guarantees, durlng the perS0d. 14
Dunamis Bible Church Notes to the accounts for the year ended 31 July 2025 (continued) Corpor•tlon tax The charlty Is exempt from tax on Income and galns falllng wlthln Chapter 3 of Part 11 of the Corporatlon Tax Act 2010 or Sectlon 256 of the Taxatlon of Charyeable Galns Act 1992 to the extent that these are applled to Its charltable objects. No tax charges have arfsen In the charlty. Flxed assets: tanglble assets Flxtures & flttlngs Boller Motor vehlcle Equlpment Total Cost At 01 August 2024 Addltlons Dlsposals 13,200 7,000 20,544 2,779 43,523 At 31 July 2025 13,200 7,000 20,544 2,779 43,523 D•pre¢latlon At 01 August 2024 Charge for the perlod Disposals 2,640 1,320 7,000 18,752 1,522 2,779 31,171 2,842 At 31 July 2025 3,960 7,000 20,274 2,779 34,013 Net book v•lu• At 31 July 2025 9,240 270 9,510 At 31 July 2024 10,560 1,792 12,352 Debtors 2025 2024 Gift Ald debtor Prepayments 7,960 1,320 2,879 1,506 9,280 4,385 15
Dunamis Bible Church Notes to the accounts for the year ended 31 July 2025 (continued) 10 Credltors: amounts falllng due wlthln one year 2025 2024 other credltors and accruals 581 537 581 537 11 Analys1• of mov•m•nts In rertrlcted funds Balance at 01 August 2024 Balance at 31 July 2025 Income Expendlture Transfers Church project donatlons Total Prnvlous reportlnp Balance at p•rlod 01 August 2023 Balance at 31 July 2024 Income Expendlture Transfers Church project donatlons 345 (345) Total 345 (345) Name ol rnstrlrtod fund D•$crlptlon, nature and purpo$é8 of the fund Church project donations Speclal donatlons by congregants towards speclftc church events/proJects. 16
Dunamis Blble Church Notes to the accounts for the year ended 31 July 2025 (contlnued) 12 Analysls of mov¢ment In unrestrlct•d fund• Balance at 01 August 2024 Balance at 31 July 2025 Income Expendlture Transfers General fund 86,117 70,115 (64,350) 91,882 86,117 70,115 (64,350) 91,882 Prevlous rnportlng p•rléxl atoi August 2023 Balance at 31 July 2024 Income Expendlture Transfers General fvnd 78,617 74,654 (67,154) 86,117 78,617 74,654 (67,154) 86,117 Name of Dascrlptlon, nature •nd purpose8 of the fund The free reserves after allowlng for all deslgnated funds General fund 13 Analy•l• of n•t a••ets b•twe•n fund• Current R•portlng P•rlod General fund Deslgnated funds Restrlrted funds Total Tanglble flxed assets other net current assetsl(Ilabllltles) 9,510 82,372 9,510 82,372 Total 91,882 91,882 17