ADURA LO'GBA AGBARA KO MINISTRY (IT'S BY PRAYER NOT BY MIGHT MINISTRY) ANNUAL RETURN FOR YEAR END 31ST of December 2025. Ir5 8Y PRAYER NOT BY MIGirr ADURA LO'GBA AGBARA KO MINISTRY (IT'S BY PRAYER NOT BY MIGHT MINISTRY) CONTENTS PAGE Legal and administrative information Report of the trustees Independent Examiner's report Statement of financial activities Balance sheet io Notes to the financial statements 11-13 Income and expense statements 14 ADURA LO'GBA AGBARA KO MINISTRY (IT'S BY PRAYER NOT BY MIGHT MINISTRY) Legal and administrative information Trustees Mrs Mary Mujidatu Araoye chairpe￿On. Mr Olugegun Araoye Mrs Olusola Abimbola Mr Michael Adewuyui Address 38 Commercial Way, London, SE15 51Q CHARITY REGISTION NUMBER: 1198162 Independent Examiners Solomon Allistar IMAATI 54 Carriocca Business Park, Hellidon Close, Ardwitk Manchester M12 4AH Banker5 Zempler Bank ADURA LO'GBA AGBARA KO MINISTRY (IT'S BY PRAYER NOT BY MIGHT MINISTRY) 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 Adura Lo'gba Agbara Ko Ministry Ilt's by Prayer not by Might Ministry l 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 dictatinE 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 activitles 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. Acquisitions for Musicial and IT equipment During the year under review, the church bought new musical instruments to aid in the objective of furthering their core charitable objective. We also purchased additional IT equipment for video conferencing. 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 statement5 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 actounting 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 operationl- 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 ADURA LO'GBA AGBARA Ko MINISTRY (IT'S BY PRAYER NOT BY MIGHT MINISTRY) Report of the Trustees for the Year Ended 31st December 2025 We, a5 the Trustees of the Charity who held offlce at the d3te of approval of these flnanclal statements as Set out on page 2 each confirm, so far as we are aware, that., There 15 no relevant Informatlon of whlch the Chariry'5 independenl exarnlner 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 Informatlon and to establish that the charity's independent examlner Is aware of that information. Independent Examlner: The Charity's independent examiner, Solomon Allistar IMAATI ofSAA BUSINESSSUPPORTLTD has indicated their willingness to continue in office and offer themselves for appointment. This report W35 approved by the Trustees on and 51gned on their behalf by.. Mary Mujidatu Araoye Chairmann stee 2210712026 IV #cfy ADURA LO'GBA AGBARA KO MINISTRY (IT'S BY PRAYER NOT BY MIGHT MINISTRY) Independent Examinerfs 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 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 (under Section 14515llbl of the Charities Act),. and To state whether matters have tome to my attention. Basis of Independent Examiner's report My examination was carried out in accordance with the General Direttions given by the Charity Commissioners. An examination includes a review of the accounting records kept bv the Group/Charity and a comparison of the atcounts 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 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 accountinE records in accordance with section 130 of the Att,. 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. SOLOMON ALLISTAR IMAATI 2210712026 ADURA LO'GBA AGBARA KO MINISTRY (IT'S BY PRAYER NOT BY MIGHT MINISTRY) Statement of financial activities for the year ended 31st December 2025. Unrestricted Restricted Total Funds Total Funds 2025 2025 2U24 Notes Ineoming Resources General offerings Gift Ald 4J69.00 347.14 4J69.06 347.14 8,562.60 14,489.44 Grants Total Incoming Resouree5 4,716.211 4,716.20 23,052.04 Resourees expended Direct eh#ritable expenditure GtsvernaN¢e eostb 5,1164.47 5,1164.47 20,360.22 soo.00 Total resources expended 5,064.47 5,064.47 20,860.22 Movemcnt in total lund for the Year- Net income I (expenditure) for the v¢ar (348.27) {348.27) 2.191.82 Net Gain (Los50 on investment (348.27) (348.27) 2.191.82 Fund Ral blf (348.27) {.148.27) 2.191.82 Fund Bal cll. 2.191.82 ADURA LO'GBA AGBARA KO MINISTRY (IT'S BY PRAYER NOT BY MIGHT MINISTRY) Balance sheet as of 31st December 2025. 2025 2025 2025 2024 Notes FIXED ASSETS Tangible assets CURREIYT ASSETS 12 9,729.08 12,161.35 Debtors 13 500.00 500.00 Cash at bankl eash In hand 270.87 2,271.62 2.271.62 CREDITORS amounts falling due wlthln one year NET CURRENT ASSETS 270.87 270.87 2.771.62 TOTAL ASSETS LESS CURRENT LIABILITES 9,999.95 9,999.95 14,932.97 CREDITORS amounts falling due more than year 13 1200.00 NET ASSETS 9,999.95 9,999.95 13,732.97 CHARITY FUNDS Unrestrieted funds 9,999.95 9,999.95 13,732.97 TOTAL FUNDS 9,999.95 9,999.95 13,732.97 ADURA LO'GBA AGBARA KO MINISTRY (IT'S BY PRAYER NOT BY MIGHT MINISTRY) Notes to the Financial Statement for the Year Ended 31st December 2025 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 linancial 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 (etfective April 2008). b) Incoming resources from generated funds Incoming resources from generated funds represents donations towards weekly tithes, church building fiuld, 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 throu￿1 contractual agJreements and performance related grants are recognised as services are supplied. Other gJrant payrnents are recognised when a constructive obligation ariscs that rcsults in thc paymcnt bLing unavoidable. Costs of generating funds are thos¢ costs incurred in attracting volunttiry incom¢, and those incurred in activities that raise funds. Grants payable are payments made to third parties in the furtherance of the charitable objectives of the Trust. Single or multi-year grants are accounted for when either the recipient has a reasonable expectation that they 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 attaching to the grant is outside of the control of the Trust. Provisions 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 payable. Governance costs include those incurred in the governance of its assets and are primarily associated with constitutional and statutory requirements. Support costs include central ￿nCtionS and have been allocated to activity cost categorie5 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.. Equipment, Fixtures and Fitting.. 200/. During the year under review, the church decided to continue to separate its equipment from its furniture fixtures and fittings. A depreciation rate of 200/0 was applied on each category on a reducing balance basis. e) Fund structure The principal accounting policies are set out below. The accounting policie5 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 earmarked by the trnstees out of unrestricted general funds tor specific future purposes or projects. Restricted fi]nds - 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 funds are raised for restricted purposes. Endowment funds - these are funds that represent assets which must be held permanently by the charity. Incorne 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 form part of the fi￿d. Investment managetnent 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 Income comprises of donations and tithes 3 Employee information None of the trnstees received any remuneration or reimbursement of expenses during the year. 4 Net ineome resources This is stated after charging 2025 2024 POST Depreciation 2,432.27 3,631.80 5 Taxation The charity is exempt from corporation tax on its charity. 6 Tangible fixed asset5 Equipment Fixtures and fittings Total Cost: At l January 2025 Additions 12,161.35 12,161.35 At 31 December 2025 12,161.35 12,161.35 Depreciation At l January 2025 Provision for year At 31 December 2025 2,432.27 2,432.27 2,432.27 2,432.27 NET BOOK VALUE 9,729.08 9,729.08 7 Debtors 2025 2024 Prepayment and loans 500 8 Creditors: amounts falling due more than one year 2025 2024 Other Creditors 1200.00 8 Creditors: amounts falling due Mrythin one year 2025 2024 Other Creditors Income and Expense Statement I￿comE Voluntary Donations Gift Aid 4,369.06 347.14 TOTAL INCOME 4,716.20 EXPENSES Hall hir¢ 594.00 Admin cost 195.48 Clothings Travel 60.65 237.19 Protessional Fees 70.00 Charity Grant Evangelism Finance Fee 2,098.11 867.04 822.00 120.00 Total Expenses (5,064.47) Surplus (348.27)