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2025-03-31-accounts

Charity Registration Number : 1190872

CELESTIAL CHURCH (NEW UNITY) MANGER OF JESUS CHRIST PARISH

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

CELESTIAL CHURCH (NEW UNITY) MANGER OF JESUS CHRIST PARISH

LEGAL AND ADMINISTRATIVE INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

Trustees Charity Number Registered Office

OLUFEMI JULIUS ADEUYA YETUNDE SOTUNDE OLUWATOBI ROTIMI

1190872 2 MARKHOUSE AVENUE LONDON LONDON E17 8AZ

CELESTIAL CHURCH (NEW UNITY) MANGER OF JESUS CHRIST PARISH

CONTENTS

FOR THE YEAR ENDED 31 MARCH 2025

Trustees' Report

Statement of Financial Activities

Balance Sheet

Notes to the Financial Statements

CELESTIAL CHURCH (NEW UNITY) MANGER OF JESUS CHRIST PARISH

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The Trustees hereby present their report for the year ended 31 March 2025.

During the period under review, the Trustees provided oversight to ensure that the Parish was administered in line with its constitution, spiritual objectives, and established principles. Regular guidance was given to support effective governance and orderly church operations.

The Trustees monitored the Parish’s financial affairs and are satisfied that funds were applied prudently toward worship activities, church programs, welfare, and maintenance of church assets.

Church properties and assets were safeguarded, with necessary maintenance carried out to support a conducive worship environment.

Despite prevailing challenges, the Parish remained stable and continued its spiritual activities. The Trustees appreciate the commitment of the Shepherd-in-Charge, church leadership, workers, and members.

The Trustees remain committed to faithful stewardship and the continued growth of the Parish.

This report was approved by the trustees and signed on its behalf by:


OLUFEMI JULIUS ADEUYA Trustee

Date : 27 January 2026

Page 1 of 6

CELESTIAL CHURCH (NEW UNITY) MANGER OF JESUS CHRIST PARISH

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2025

Recommended categories
by activity
Notes
Income and endowments
from:
Donations and legacies
2
Total
Expenditure on:
Raising funds
3
Charitable activities
4
Other
6
Total
Net income/(expenditure)
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Unrestricted funds
£
10,962.35
10,962.35
10,200.00
7,330.00
220.00
17,750.00
(6,787.65)
(6,787.65)
9,043.13
2,255.48
Total Funds 2025
£
10,962.35
10,962.35
10,200.00
7,330.00
220.00
17,750.00
(6,787.65)
(6,787.65)
9,043.13
2,255.48
Total Funds 2024
£
19,238.31
19,238.31
10,200.00
6,558.83
294.00
17,052.83
2,185.48
2,185.48
6,857.65
9,043.13

Page 2 of 6

CELESTIAL CHURCH (NEW UNITY) MANGER OF JESUS CHRIST PARISH

BALANCE SHEET

FOR THE YEAR ENDED 31 MARCH 2025

Recommended
categories by activity
Notes
Fixed assets
Tangible assets
7
Total fxed assets
Current assets
Cash at bank and in hand
8
Total current assets
Creditors: amounts falling
due within one year
9
Net current
assets/(liabilities)
Total net assets
Funds of the Charity
Unrestricted funds
10
Restricted funds
10
Endowment funds
10
Total funds
Unrestricted funds
£
660.00
660.00
2,545.48
2,545.48
950.00
1,595.48
2,255.48
2,255.48
2,255.48
Total Funds 2025
£
660.00
660.00
2,545.48
2,545.48
950.00
1,595.48
2,255.48
2,255.48
-
-
2,255.48
Total Funds 2024
£
880.00
880.00
9,063.13
9,063.13
900.00
8,163.13
9,043.13
9,043.13
-
-
9,043.13

The financial statements were approved by the trustees on 27 January 2026 and signed on its behalf by:

OLUFEMI JULIUS ADEUYA Trustee

Date : 27 January 2026

Page 3 of 6

CELESTIAL CHURCH (NEW UNITY) MANGER OF JESUS CHRIST PARISH NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting Policies

The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.

1.1 Basis of preparation

These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.

These accounts have been prepared in accordance with “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

These accounts are presented in pounds sterling and rounded to the nearest pound.

1.2 Going concern

The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.

2. Income from Donations and Legacies

2. Income from Donations and Legacies
Analysis
Unrestricted funds
£
Donation and gifts
10,962.35
Total
10,962.35
3. Expenditure on Raising Funds
Analysis
Unrestricted funds
£
Rent collection, property repairs
and maintenance charges
10,200.00
Total
10,200.00
Support Costs
-
10,200.00
4. Expenditure on Charitable Activities
Analysis
Unrestricted funds
£
Charity management &
administration
6,380.00
Donations
-
Total
6,380.00
Support Costs
950.00
7,330.00
Total funds 2025
£
10,962.35
10,962.35
Total funds 2025
£
10,200.00
10,200.00
-
10,200.00
Total funds 2025
£
6,380.00
-
6,380.00
950.00
7,330.00
Total funds 2024
£
19,238.31
19,238.31
Total funds 2024
£
10,200.00
10,200.00
-
10,200.00
Total funds 2024
£
3,400.00
2,858.83
6,258.83
300.00
6,558.83

Page 4 of 6

5. Support Costs

5. Support Costs
Analysis
Support Costs
Governance Costs
Accountants fees
6. Other Expenditure
Analysis
Unrestricted funds
£
Depreciation Charge for the Year -
Computer Equipment
220.00
Total
220.00
7. Tangible Fixed Assets
7.1 Cost or valuation
At 01 April 2024
Additions
Disposals
Revaluations
Transfers
At 31 March 2025
7.2 Depreciation and impairments
At 01 April 2024
Charge for the year
Disposals
Revaluations
Transfers
At 31 March 2025
7.3 Net book value
At 01 April 2024
At 31 March 2025
8. Cash at bank and in hand
Cash at bank and in hand
Total
Total funds 2025
£
950.00
Total funds 2024
£
300.00
950.00 300.00
Total funds 2025
£
220.00
220.00
Total funds 2025
£
2,545.48
2,545.48
Total funds 2024
£
294.00
294.00
Computer
Equipment
£
3,584.00
-
-
-
-
3,584.00
2,704.00
220.00
-
-
-
2,924.00
880.00
660.00
Total funds 2024
£
9,063.13
9,063.13

Page 5 of 6

9. Creditors: Amounts falling due within one year

9. Creditors: Amounts falling due within one year 9. Creditors: Amounts falling due within one year 9. Creditors: Amounts falling due within one year
Total funds 2025
Total funds 2024
£
£
Other creditors
950.00
900.00
Total
950.00
900.00
10. Charity funds
10.1 Details of material funds held and movements during the CURRENT reporting period
Fund names
Fund
balances
brought
forward
Income
Expenditure
Transfers
Gains and
losses
Fund
balances
carried
forward
£
£
£
£
£
£
Unrestricted
funds
9,043.13
10,962.35
17,750.00
-
-
2,255.48
10.2 Details of material funds held and movements during the PREVIOUS reporting
period
Fund names
Fund
balances
brought
forward
Income
Expenditure
Transfers
Gains and
losses
Fund
balances
carried
forward
£
£
£
£
£
£
Unrestricted
funds
6,857.65
19,238.31
17,052.83
-
-
9,043.13
Total funds 2024
£
900.00
900.00
6,857.65
19,238.31
17,052.83
-
- 9,043.13

Page 6 of 6