CELESTIAL CHURCH OF CHRIST
Mountain of New Glory Parish (Ori Oke Ogo Titun)
ANNUAL RETURN FOR YEAR END
31ST of October 2024.
15TI I4p•-
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CELESTIAL CHURCH OF CHRIST
Mountain of New Glory Parish (Ori Oke Ogo Titun)
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 account
14
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CELESTIAL CHURCH OF CHRIST
Mountain of New Glory Parish (Ori Oke Ogo Titun)
Legal and administrative information
Trustees
Mr Henry Johnson
Mr Adewale Adebisi
Chairperson.
Ms Beatrice Okeowo
Registered Address
25 Stanley Road, Old Trafford, Manchester, M16 9XL
Operational Address
14 Lockett Street, Cheetham Hill, Manchester, M8 8EE
CHARITY REGISTION NUMBER: 1196149
Independent Examiners
Solomon Alli5tar IMAATI
54 Carriocca Business Park,
Hellidon Close, Ardwick,
Manchester,
M124AH
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CELESTIAL CHURCH OF CHRIST
Mountain of New Glory Parish (Ori Oke Ogo Titun)
Report of the Trustees for the Year Ended 31st October 2024
The trustees are pleased to present their report together with the financial statements of the
charity for the year ended 31 October 2024.
Structure, Governance and Management
Objectives and Activities
The objects of the Celestial Church of Christ, Mountain of new glory Parish are to advance the Christian faith in
accordance to their statement of beliefs in such ways and in SLJch parts in the United Kingdom, as the trustees from
time to time may deem fit.
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 Dortors and Nurses. Thi5
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 attivities include spreadinE 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 awarenes5 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 fLJnds, other
thurch contributions such as thanksgiving, annual conferente, travel, and music funds.
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Acquisitions for Music equipment
During the year under review, the church bought additional new musical equipment to aid in the objective of
furthering their core charitable objective.
Annual Harvest celebration event
Our annual harvest event took place in which religious dignitaries for all parts of the United Kingdom, Europe, Africa
and USA where cordially invited.
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 any
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 ha5 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
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CELESTIAL CHURCH OF CHRIST
Mountain of New Glory Parish (Ori Oke Ogo Titun)
Report of the Trustees for the Year Ended 31st October 2024
We, as the Trustees of the Charity who held office at the date of approval of these financial
statements as set out on page 2 each confirm, so far as we are aware, that..
There is no relevant information of which the Charity's independent examiner are
unaware,. and we have taken all the steps 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 Examiner..
The Charity's independent examiner, Solomon Allistar IMAATI of SAA BUSI NESS SUPPORT LTD has
indicated their willingness to continue in office and offer themselves for appointment.
This report was approved by the Trustees on and signed on their behalf by:
0110712025
Mr Henry johnson
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CELESTIAL CHURCH OF CHRIST
Mountain of New Glory Parish (Ori Oke Ogo Titun)
Independent Examinerfs Report for the Year Ended 31st October 2024
I report on the financial statements of the charity for the year ended 31 October 2024 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 Ljndertaken 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.
Respectlve Responslbllltles of Trustees and Examlner
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 (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 Dirertions 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 Examiner's statement
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In connection with my examination, no matter has come to my attention..
11 which gives me reasonable tause 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 Tnet,. 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.. 0110712025
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CELESTIAL CHURCH OF CHRIST
Mountain of New Glory Parish (Ori Oke Ogo Titun)
Statement of financial activities for the year ended 31st October 2024.
Unrestricted Restricted
Total Funds
Total Funds
2024
2024
2024
2023
Notes
Incoming Resources
General offerings
Gift Aid
Grants
4&S45.61
39.414.14
48,545.61
39,414.14
88,760.00
25,564.09
Total lTh¢oming Resources
87.959.75
87,959.75
114,324.09
Resources expended
Direct charitable expenditure
li
81 J39.56
81,339.56
102,269.IHI
GoverThanc¢ costs
11
5110.00
SlJn.00
s¢)0.￿0
Total resources expended
81,839.S6
81,839.S6
102,769.00
Movement in total fund for
the l'ear- Net ineome I
{expenditure) for the year
Net Gain (Los5 on iThvestment
6,120.19
11,555.09
Fund Bal blf
6,1211.19
11.555.09
und Bal clf
11.555.09
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CELESTIAL CHURCH OF CHRIST
Mountain of New Glory Parish (Ori Oke Ogo Titun)
Balance sheet as of 31st October 2024.
2024
2024
2023
2023
Notes
FIXED ASSETS
Tanglble assets
CURRENT ASSETS
12
34,352.29
35,895.36
Debtors
Cash at bank
10,271.64
8,991.00
CREDITORS amollnt5 falling
due Mithin one year
2,600.1)0
2,600.00
NET CURRENT ASSETS
7,671.64
6,391.00
TOTAL ASSETS LESS
CURRENT LJABILITES
42,023.93
29,504.36
CREDITORS amollnt5 falling
due more thaTh year
NET ASSETS
42,023.93
29,504.36
CHARITY FUNDS
Unrestricted funds
42,023.93
29,504.36
TOTAL FUNDS
42,023.93
29,5114.36
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CELESTIAL CHURCH OF CHRIST
Mountain of New Glory Parish (Ori Oke Ogo Titun)
Notes to the Financial Statement for the Year Ended 31st October 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 ot Recommended Practice: Accounting and Reporting by Charities issued
in March 2005 and the Financial Reporting Standard for Smaller Entities (etyective April
2008).
b) Incoming resources from generated funds
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 15 recognised when a liability is incurred. Funding provided through
Cont￿ctUal agreements and performance related grants are recognised as Services
are supplied. Other grant payments are recognised when a constructive obligation
aris¢s that rcsults in thc paymcnt being unavoidable.
Costs of generating funds are those costs incurred in attracting voluntary income, and
thos¢ incurr¢d in activities that raise funds.
Grants payable ar¢ payn¢nts made to third parties in th¢ furth¢ranc¢ of th¢ charitable
objectives of th¢ TnLSt. Single or multi-y¢ar grants are account¢d for when either the
rLeipient has a rca%onable eKPCCtation that thcy will reL¢ivc a grant and thc trust¢¢s
have agreed to pay the grant without condition, or the recipient has a reasonable
expectation that they will receive a grant and any condition attaching to the ￿ant is
outside of the control of the Trust.
Provisions for grants are made when the intention to make a grant has been
cominunicated to the recipient but there is uncertainty about either the timing of the
grant or the amount of grant payable.
Governance costs include those incurred in the governance of its assets and are
primarily associated with consti￿tIOnal and statutory requirements.
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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 expecfrd useful lives..
Equipment, Fixthres and Fitting.. 200/0
During the year under review, the church decided to continue to separate its
equipment trom its tumiture tixtures and littings. A depreciation rate of 20 /0 Was
applied on each category on a reducing balance basis.
e) Fund structure
The prinLipal accounting policies are set out below. The accounting policies have been
adopted 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 funds - these are funds eannarked by the trustees out of unrestricted
general funds for specific future purposes OT projects.
Restricted funds - these are funds that can only be used for restricted
purposes within the objects of the charity. Restrictions arise when specified by the
donor or when fi￿dS are raised for restricted purposes.
Endowment fi￿dS - these are funds that represent assets which must be held
permanently 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 or1055es arising on the investments fonn part of the ￿lld. Investment
management charges and legal advice relating to the fund ale charged against the
fund.
D VAT
The charity is not registered for VA T and accordingly expendithre includes VAT were
appropriate.
2 Income resources
Income eon]prises of donations and tithes
3 Employee information
None of the trustees received any remuneration or reimbllrsement of expenses during
the year.
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4 l¥Jet ineome resources
This is stated after charging
2024
2023
POST Depreciation
9,386.07
8,973.84
5 Taxation
The charity is exempt from corporation tax on its charity.
6 Tangible fixed assets
Equipment
Fixtures
and fittings
Total
Cost:
At l November 2023
Additions
At 31 October 2024
35,895.36
7,045.00
42,940.36
35,895.36
7,045.00
42,940.36
Depreciation
At l November 2023
Provision for year
At 31 October 2024
8,588.07
8,588.07
8,588.07
8,588.07
NET BOOK VALUE
34,352.29
34,352.29
7 Creditors: amounts falling due more than one year
2024
2023
Other Creditors
8 Creditors". amounts falling due within one year
2024
2023
Other Creditors
2,600.00
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2,600.00
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CELESTIAL CHRUCH OF CHRIST
Mountain of New Glory Parish (Ori Oke Ogo Titun)
INCOME AND EXPENDITURE ACCOUNT FOR YEAR ENDED 31 October 2024
INCOME
Voluntary Donations
Gift aid
48,545.61
39,414.14
Total income
87,959.75
EXPENSES
Rent
14,800.00
3,990.00
,619.81
1,200.00
5,845.00
10,170.00
400.00
Harvest
Travel
Fitting and Fixtures
Music Equipment
Spiritual items
Car expenses
Evangelism
Subsistence
Professional fees
Charity I Welfare
Repairs
Insurance
Accounting
Finance Fee
6,712.00
11,447.00
6,729.00
500.00
1,800.00
395.00
284.43
Salary
Licencing
Utilities
9,984.27
693.05
250.00
Rates
5,000.00
Total Expenses
81,839.56
Surplus
6,120.19
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