Docusign Envelopp ID.. 3881 D31F-D3AC4807-8759-E818BBCCOF1E
Grace of Mercy Prayer Mountain
Report and Accounts
18 June 2024
The Charity Registration Number is . 1200902

Docusign Envelope ID.. 3881 D31F-D3AC4807-8759-E818BBCCOF1E
Grace of Mercy Prayer Mountain
Report and accounts for the year ended 18 June 2024
Contents
Pag•
Charity information
Trustees. Annual Report
Statement of dire¢tors' responsibilities
Indèpèndènt Accountant's Rèport
Funds Statements...
ststement of Financial Activities
Movements in funds
Fixed Asset funds
Incotn8 and Expenditure account
Summary ol funds
Balaneè sho•t
10
Notes to the accounts

Docusign Envelope ID.. 38B1D31F-D3AG4B074759-E8188BCCOF1E
Grace of Mercy Prayer Mountain
Trustees, Annual Report for the year ended 18 June 2024
The Trustees present their Report and Accounts for the year ended 18 June 2024.
Reference and administrative details
The charity nam9.
The legal name of the charity is'.- Grace of Mercy Prayer Mountain.
The charity is also known by its operating name, CAC Gra¢e of Mer¢y Mountainnlnternational
IGMPMI.
The charity's areas operation and UK charitable registration.
The charity is registered in England & Wales with the Charity Commission in England & Wales
ICCEWI with ¢harity number 1200902.
The charity does not operate in any overseas jurisdictions.
Legal structure of the charity
The charity is ¢onstiluled as an unincorporated ¢harity, established by a wrillen ¢onslitution. The
governing document of the charity is the wrillen constitution approved by the members and
endorsed by the Charity Commission in England & Wales ICCEWI .
The governing document is dated 18 June 2020
There are no reslriclions in the governing documents on the operation of the Charity or on ils
inveslment PDwers other than Ihose imposed by Charity Law.
The trustees are all individuals
The principal operating address. telephone number, email and web addresses of the charity
3 Gosford Road
Doncaster, South Yorkshire
DN2 4FH
Telephone.. 07411222251
Email Address.. ggpeuchapler@gmail.com
Webaddress.. gmpmukeu.org
The charity purses its objectives by operation of a ￿ntre for christian worship at D Wills Event
Centre Selina Lane RM8 1QH D8genh8m
The Trustees in office on the date the report was approved were=_
Oluwaloyin Akande
Yelunde Elebuibon
Olufolake Adeoye

Docusign Envelope ID.. 38B1D31F-D3AG4B074759-E8188BCCOF1E
Grace of Mercy Prayer Mountain
Trustees, Annual Report for the year ended 18 June 2024
Objects and activities of the charity
The purposes of the charity as set out in its governing document.
11 To advance the christian faith in Don¢asler and surrounding area for the bonefil of the publi¢
mainly bul note exclusive through the provision of a pla￿ of worship, religious education, bible
discussion, vocational training and to providè pastorial carè for the community
21 The relief of poverty worldwide
The main activities undertaken during the year to further the charity s pury)ose for
the public benefit.
The trustees are pleased lo report that the church continued to be successful spiritually by
ministring to many people in prayer and welfare. The church has improved in membership strenght
and is increasingly reaching out I the community
The trustees have had reg8rd lo the Charity Commission's guidance on public benefit in m8n8ging
the activities of the charity.
The charity s strategies for achieving its aims and objectives in the future.
Grace of Mercy Prayer Mountain has been carrying out activities that advanced the Christian faith
in Doncaster and surrounding area for the benefit of the public mainly bul not exclusively through
the provision of a place of worship, religious education, Bible discussion, vocational training and
provides pastoral ¢are for the ¢ommunily.
We added a place of worship in Dagenham where we perform activities that brings the community
together.
Our church worship cenlres are av8i18ble to 811 during our opening hours.
We welcome people of all races, ages, gender into our centres.
We provide free internet a¢¢ess lo support people with the cosl-of-living crisis. The recipient of this
support are not members of our church but people referred to us by organisalions.
We provide food for food banks as well as hygiene products lo alleviate poverty.
The Contrlbutlon of volunteers durlng the year.
The church is grateful for the commitment and efforts of its volunteers who are involved in services
provision
Grant making policies and how these contributed to the achievement of the
harity s aims and objectives during the year.
The church also provides support to members of the congregation lat the discretion of the
Irusteesl who are in need.
Structure, governan¢e and management of the ¢harlty
The methods used to recruit and appoint new charity trustees.
Trustees are selected through an application and interviewing pro￿sS. All shortlisted applicants
musl fulfil the criteria laid down by the charity corllmission and understsnd our policy and uphold
our values. Trustees are interviewed by experience trustees and elders of the church and
apointments is based on
11 Compliance with the commission rules
21 Understanding of our policies and values

Docusign Envelope ID.. 38B1D31F-D3AG4B074759-E8188BCCOF1E
Grace of Mercy Prayer Mountain
Trustees, Annual Report for the year ended 18 June 2024
31 Availability lo attend meetings
The policies and procedu￿$ for the induction and traiTning of trustees.
New trustees are elected on the basis of the Gontribulion that they will make lo the governance of
the Drganisation and the skills Ihal they will conlribule. They are provided with copies of the
Charity Commission's guidance and given an introduction lo the activities of the charity by the
existing board
The charity s organisational structure.
The church is organised so that the trustees mtrel rtrgularly lo manage ils affairs . The Pastor in
charge manages the day to day administration of the church
How the ¢hariTty makes de¢isions and how decisions are delegated.
The board of trustees is headed by a Chaimian, the Secretary to the trust and a Financial
adminislralor. All the present employees of the charity are voluntary workers. The trustees are
responsible for making all decisions regarding allocation of fund and activities.
The charlty as a part of a wlder network.
Grace of Mercy Prayer Mountain is a branch of the Christ Apostolic Church ICACI founded by the
Lord through Prophet Sam Olu Alo
The trustees. bankers and advisors
Bankers
Lloyds Bank PIC
Accountants
Datskap Bookkeepers & Accounlanls
147 Caxton Close
Hartley
DA3 7DP
Flnanclal revlew
The charity s financialposition at the end of the year ended 18 June 2024
The financial position of the charity at 18 June 2024 and comparatives for the prior period, as more
fully detsiled in the a￿OUnt$, Can be summarised as follows'.-
2024
2023
Net In¢ome
8,￿)1
385
Unreslri¢led Revenue Funds available for
the general purposes of the charity
Total Unrestri¢tedFund$
80,320
72,783
80,320
72,783
Total Funds
81.688
72,783

Docusign Envelope ID.. 38B1D31F-D3AG4B074759-E8188BCCOF1E
Grace of Mercy Prayer Mountain
Trustees, Annual Report for the year ended 18 June 2024
Financial review of the position at the reporting date, 18 June 2024 .
During the year, income of £75,405 which was r&¢eived as voluntsry donations The nel
movement in funds for the period, as shown in the statement of financial aclivilies, for the period
was £385. The value of Grace of Mercy Prayer Mountain net assets as at 17 June 2023 is £724
Details of Thg Independent Examiner
Oludolapo Kukoyi
Memkr of Inslilule of ac¢ounlanls & bookkeepers
147 Caxton Close
Hartley
Kent
DA3 7DP

Docusign Envelope ID.. 38B1D31F-D3AG4B074759-E8188BCCOF1E
Grace of Mercy Prayer Mountain
Trustees, Annual Report for the year ended 18 June 2024
Statement of Trust••s' Responsibilitiès
The charity's trustees are responsible for the preparation of the accounts in accordance with the
terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulalions 2008.
Notwithstanding the explicit requirement in Ihtr sxlanl stalulory regulations,Ihe Charities (A￿Ount$
and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP
20C>5, in vièw of the fact that thé SORP 2005 has bean withdrawn, th8 Trustèès detèrminèd to
interpret this responsibility as requiring them to follow current best practice and prepare the
accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting
and Reporting by Charities) 2015, las amended by the Bulletin issued in October 2018 and
applicable to all accounting periods beginning on or after 1 st January 20191, (The SORPI,
In particular, charity law requires the TrLJStees, if they prepare accounts on an accrLJals basis, to
prepare financial slalements for each financial year which give a true and fair wew of the stale of
affairs of the charity as at Ihe end of the financial year and of the surplus or deficit of the charity. In
preparing Ihostr finan¢ial slalements th9 Trustees are requir9d to :_
- to prepare the a¢¢ounls in a¢¢ordance with United Kingdom Ggnerally A¢¢opled
Accounting Practice Iuniled Kingdom Accounting Standards and applicable lawl.
select suitable accounting policies and apply them consistently.,
make judgements and estimates that are reasonable and prLJdent',
prepare the financial slalemenls on the going concern basis unless il is inappropriate
to presume that the charity will continue in business.,
state whether applicable a¢counting standards and statements of
recorllmended practice have been followed, subject to any material
departures disclosed and explained in the financial statements.,
The law requires that the trustees mLJSt not approve the ac¢ounls unless they are satisfied that
they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the
charity for the year.
The Trustees 8re also responsible for maintaining adequate accounting records which disclose
with reasonable accuracy at any time the financial position of the charity and which are sufficient
lo show and explain the ¢harity's transactions and enable them to ensure that the financial
slalements comply with regulations made under the Gharilies Act 2011. They are also responsible
for safeguarding the assets of the charity and hen￿ for taking reasonable steps for the prevention
and detection of fraud and other irregularities.
The Trustees are also responsible for the contents of the Trustees, report, and the statutory
responsibility of the Independent Examiner in relation lo the Trustees. report is limited lo examining
the report and ensuring that , on the face of the report, there are no material inconsistencies with
the figures disclosed in the financial stalemenls.
This report was approved by the board of trustees on 20 December 2024.
DoCuS￿nIdty.
Yetunde Elebuibon
Trustee
TcEE￿D8E8EF4t4.

Docusign Envelope ID.. 38B1D31F-D3AG4B074759-E8188BCCOF1E
Grace of Mercy Prayer Mountaln
Report of the Independent Examlner to the Trustees of the charlty on the accounts for the year
ended 18 June 2024
I report lo the Trustees on my examination of the financial slalemenls of the charity on pages 8 to 17 for
the year ended 18 June 2024 which have been prepared in accordan￿ with the Charities Act 2011 (the
Act) and with the Financial Reporting Standard 102, (effective 1st January 20161 adapted lo meet the
needs of unin¢orporaled organisalions, as modified by FRS 102 SORP (Statement of Recommended
Practice for Accounting and Reporting by Charities) 2015, las amended by the Bulletin issued in October
2018 and applicable lo all accounting periods beginning on or after 1st January 20191, (The SORPI,
published by the Charity Commission in England & Wales ICCEWI and under the historical wst
convention and the accounting policies sel out on page 11.
Respective responsibilities of the Trustees and the Independent Examiner and the basis of the
report
As described on page 5, you, the charitls Trustees, are responsible for the preparation of the finan¢ial
statements in accordance with the Charities Act 2011 and all other applicable law and with United
Kingdom Generally Accepted Accounting Practice, applicable lo smaller entities, and for being satisfied
that the financial stalements give a true and fair view.
The Trustees consider that the audit requirement of Section 14411) of the Charities Act 2011 (the Act)
does not apply, and that there is no requirement in Ihe Governing Document for the ¢ondu¢ting of an
audit. As a consequen￿, the Trustees have elected that the financial statements be subject lo
independent examination.
Having satisfied myself that the financial ststements are not required to be audited under any legal
provision, or otherwise, and are eligible for independent examination, it is my responsibility to'.-
al examine the financial statements of the charity under Section 145 of the Act.,
bl follow the appli¢8ble procedures in the Directions given by the Ch8rity Commission under section
14515llbl of the Act.
Basis of Independent Examiner's Statement and scope of work undertaken
I report in respect of my examination of the ¢harills financial slalemenls Carried out under s145 of the
Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity
Commission under section 14515llbl of the Act setting out the duties of an independent examiner in
relation lo the Conducting of 8n independent ex8minalion. An independent ex8min81ion includes 8 review
of the accounting records kept by the charity and of the accounting systems employed by the charity and
a comparison of the financial stslemenls presented Tmth those records. 11 also includes consideration of
any unusual items or disclosures in the financial stslemenls, and seeking explanations from you, as
Trustees, Con￿rning such matters. The purpose of the examination is to establish as far as possible that
there have been no breaches of charity legislation and that, on a lesl basis of evidence relevant lo the
amounts and disdosures made, the financial ststements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audtt, and
information supplied by the Trustees in the Course of the examination is not subje¢ted to audit tests or
enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The
planning 8nd conduct of an audit gotts beyond the limited assurance that an independent examination
can provide
Consequently, I do not express an audit opinion on the view given by the financial stslements, and in
particular, l express no opinion as to whether the financial statements give a true and fair view of the
affairs of the charity, and my report is limited to the matters set out in the slalemenl below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent
examinatlDn are achieved and before finalising the report l obtained written assurances from the
Trustees of all material matters.

Docusign Envelope ID.. 38B1D31F-D3AG4B074759-E8188BCCOF1E
Grace of Mercy Prayer Mountaln
Independent Examiner'5 Statement. Report and Opinion
Attention is drawn to the accounting policy slating that, notwilhstsnding the explicit requirement in the
extant ststutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the
financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been
withdrawn, and in order lo accord with current best practice, the Trustees have determined lo prepare the
rinancial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for
Accounting and Reporting by Charities) 2015, las amended by the Bulletin issued in October 2018 and
applicable to all accounting periods beginning on or after 1 sl January 20191, (The SORPI, I concur with
this approach, and any references in my report to the regulations should be read subject lo this comment.
Subject to the limitations upon Ihe scope of my work as detailed above, I have completed my
examination.. and can confirm Ihat'.-
This is a report in respect of an examination carried out under 145 of the Act and in accordance with
Directions given by the Charity Corllrllission under section 14515llbl of the Act which may be applicable,.
and that no material matters have come lo my attention in connection wth the examination giving me
cause lo believe that in any material respe¢l:_
accounting records were not kept in respect of the charity as required by with Section 130 of The
Charities Act 2011.,
the financial ststements do not accord with thoso records., or
the financial statements do not comply with the applicable requirements concerning the form and
content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any
requirement that th8 accounts give a true and faiv view, which is not a matter considored as part of
an independent examination.,
have not been prepared in accordance with the methods and principles sel out in the FRS 102
SORP Islalemenl of Recommended Pra¢li¢e for Accounting and Reporting by Charib'esl 2015, las
amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on
or after 1st January 20191, (The SORPI.
I have no concems and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order lo enable a proper understanding of the financial
ststements to be reached.
Kukoyi O O
Oludolapo Kukoyi - Independent Examiner
Accountant
147 Caxton Close
Hartley
Kent
DA3 7DP
This report was signed on 20 De￿mber 2024

Docusign Envelope ID.. 38B1D31F-D3AG4B074759-E8188BCCOF1E
Grace of Mercy Prayer Mountain - Statement of Financial Activities for the year ended
18 June 2024
Statement of Financial Activities for the year ended 18 June 2024
Current year
Unrestricted
Funds
¢urrent year
Restri¢tèd
Funds
Currentyear
Total Funds
Prlor Year
Total Funds
2024
2024
2024
2023
Income & Endowment5 from..
Donations & Legacies
210,756
210.756
75,405
Total incomo
210,756
210,756
75,405
Expendlture on..
Charita￿e actiwties
203,221
203.221
75,020
Total 8xp8nditure
203,221
203,221
75,020
Net In¢ome for the year
7,535
7.535
385
Net movement in fund5
7,535
1.366
8.901
385
Total funds carrled forward
80,318
1,366
81.684
72,783
The'SORP Ref indicated above is the classification of income set out in the formal SORP documents. As
required by paragraph 4.60 of the SORP. the brought forward and carried forward fund5 above have been agree
to th8 Bslanc8 Sh88t.
A sepzrate Statement of Total Recognised Gains and Losses is not required as this statement includes all
r8cognised gains and 108SeS.
All the prior year transactions We￿ unrestricted items. and no further analysis is required
All activities derive from continuing operations
Grace of Mercy Prayer Mountain - Resources applied in the year ended 18 June 2024
towards fixed assets for Charity use=.
2024
2023
Funds generated in the year as detailed in the SOFA
R8sourc8s applied on functional fixed ass8ls
8,901
16,9571
385
Not rèsources availablè to fund charitable activities
1.944
385
The resour￿5 applied on fixed assets for charity use represents the eost of additions less proceeds of any
disposals.
Th¢ not¢s atta¢hed on pages 11 to 17 fomi an integral part of the$¢ a¢¢ounts.

Docusign Envelope ID.. 38B1D31F-D3AG4B074759-E8188BCCOF1E
Grace of Mercy Prayer Mountain - Statement of Financial Activities for the year ended
18 June 2024
Movements in revenue and capital funds for the year ended 18 June 2024
Revenue accumulated fund5
Unrestricted
Restricted
Total
Last year
Total Funds
Funds
Funds
Funds
2024
2024
2024
2023
Recognised gains and losses
before transfers
7,535
7,535
385
80,318
80.318
72,783
C105ing revenue funds
80,318
80.318
72,783
The purposes of the transf8rs to fixed asset funds ar8 described in Note 10 to the accounts and und8r the
awounting poli¢y'A¢¢ountin9 lor Capital grants and fixed asset funds,.
Summary of funds
Unro8trl¢lod
and
DÈ$lgnated funds
2024
Ro8trl¢tsd
Fund$
Total
Funds
Last Yoar
Totsl Funds
2024
2024
2023
Revenue accumulsted funds
80,318
80.318
72,783
Total funds
80,318
1.366
81.684
72,783
Grace of Mercy Prayer Mountain
Income and Expenditure Account for the year ended 18 June 2024 as ￿qUired by the
Companies Act 2006
2024
2023
Incomg
Income from operations
210,756
75,405
Gross Incom• In thè year bèforè èxcaptlonal Itèms
210.756
75,405
Expenditure
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Governance costs
200,990
1,731
74.181
339
500
Total expenditure in the year
203.221
75,020
Retained surplus for the financial year
7.535
385
All activities derive from continuing operations
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in
the Income and Expenditure account have been adapted to reflect the special nature of the charity's
activities.
The notes attached on pages 11 to 17 fomi an integral part of these accounts.

Docusign Envelope ID.. 38B1D31F-D3AG4B074759-E8188BCCOF1E
Grace of Mercy Prayer Mountaln - Balance Sheet as at 18 June 2024
Notes
2024
2023
Flxed assets
Tangible assets
6,584
1,358
Total fixed assets
6,584
1,358
Currgnt assets
Cash at bank and in hand
75,352
72,398
Total Currènt assèts
Credltors: amounts falllng due wlthln
one year
75,352
72,398
250
973
Net current assets
75,102
71,425
Th• total n•t assèts of thè eharity
81.686
72,783
The total net assets of the charity are funded by the funds of the charity, as follows-.
Unrestrided Funds
Unrestricted Rev8nu8 Funds
80,318
72,783
80.318
72,783
Totsl ¢harity funds
81,684
72,783
The'SORP Ref indicated above is th8 classification of Balance Sheet iterns as set out in the formal
SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried lotward
funds above have been agreed to the SOFA..
The Trustees a¢knO￿edge their reswnsibililies for complying with the requirements ol charity legislation
th respect to accounting records and the pieparation of accounts.
The charity Is subject to Independent Examination under charity legislation, and the report of the
Independent Examiner is on p8ge 7.
The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if il were
so register8d, it would be eligible to prepare accounts in accordance with th8 provision5 in Part 15 of the
Companies Act 2006. applicable to companies subject to the small companies regime.
Yetunde Elebuibon
Trustee
Approved by the board of trustees on 20 De￿mber 2024
The notes attached on pages 11 to 17 form an Integral part of these accounts.
10

Docusign Envelope ID.. 38B1D31F-D3AG4B074759-E8188BCCOF1E
Grace of Mercy Prayer Mountain
Notes to the A¢¢ounts for the year ended 18 June 2024
1 A¢¢ounting poli¢ie$
Policies relating to the production of the a¢¢ounts.
Basis of preparation and accounting convention
The accounts have been prepared on the accruals basi5, under the historical cost convention, and in acwrdano with the
Financial Reporting Standard 102,18ffectiv8 1st January 20161 and'FRS 102 SORP Istatement of Recommended
Practice for Accounting and Reporting by Chariliesl 2015, las amended by the Bulletin issued in October 2018 and
applicable to all accounting periods beglnning on or after 1st January 20191. IThe SORPI. publlshed by the Charity
Commission in England & Wales ICCEWI , effective January 2016, and in accordance with all applicable18w in the
charity's jurisdiction of registration. except that the charity ha8 prepared the financial statements in accordance with the
FRS 102 SORP Islatement of Recommended Practice for Acwunling and Reporting by Chariliesl 2015, las amended by
the Bulletin issued in October 2018 and applicable to 811 accounting peri￿5 beginning on or after 151 January 20191, (The
SORPI. in preferen￿ to the previous SORP. the SORP 2005. which has been withdrawn. notwithstanding the fa¢t that
the extant statutory regulations. the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005.
This has done to accord with current best practic8.
Risks and future assumptions
The charity is a public benefit entity.
In determining how best to pursue these objectives the trustees have taken on board the charity
commission's general guidance on public benefit and in particular il's supplementary publi¢ guidance on the
advancement of religion for Public benefit.
Poll¢les relatlng to categorles of Income and Income re¢ognltlon.
Income recognition
Income. whether from exchange or non exchange transactions. is ￿COgnised in the statement of financi81 activities
ISOFAI on a rec8ivable basis, when s transaction or oth8r event results in an incr8as& in th8 charity's ass8ls or a
r8duction in its liabilities and only when the charity has18gal enti118menl, the income is probable and can be measured
rellat￿y.
l income is ac¢ounted for gross, before dedu¢ting any related fess or Costs.
Poll¢les relatlng to expendlture on goods and servl¢es provlded to the Charlty.
Recognition of liabilities and expenditure
A liability, and th8 r8lat8d exp8nditure, is r8(x)gnised wh8n a 18gal or (x)nstrucbv8 o￿lgatIOn exists as a result of a past
event, and when it is MO￿ likely than not that a transfer of economic benefits ￿11 be required in settlement, and ¥¥hen the
amount of the obligation can be tneasured or reliably eslimaled..
Liabilities arising from fulure funding commitments and constructive obligations, including performance related grants,
where the timing or the amount of th& future expenditure required to Settle the obligation are uncertain, give rise to a
provision In the accounts. which is rewewed al the accounting year end. The provision is in¢￿ased lo reflect any
increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed rf any provision
is no longer required. These movements are charyed or ¢redited to the respective funds and a¢tivities lo which the
provision relates.
Volunteers
In accordanc8 With th8 SORP, and in recognition of the drfFiculties in placing a mon8tary valu8 on the Contribution from
volunteers, the contribution of vdunleers is not included within the income of the charity.
How8ver, th8 truslees valu8 th8 significant Contribution rn8de to the activit188 of th8 charily by unpaid volunteers and this
is described more fully in Note3.
Policigs relating to assets, liabilities andprovisions and other mattgrs.
T8nglble flxed assets
Tangible fixed assets are measured at their original cost value, or subsequent revaluation. or if donated, as described
abov8. Cost valu8 inelud8s all costs eXP8nded in bringing th8 asset into its intended working condition.

Docusign Envelope ID.. 38B1D31F-D3AG4B074759-E8188BCCOF1E
Grace of Mercy Prayer Mountain
Notes to the A¢¢ounts for the year ended 18 June 2024
D8preciation has been provided at the following rates in order to write off the assets to their anticipai8d residual value
over their estimated useful lives.
Church equiptrnent
20 Straight line
Debtors
Debtors are measured at their recoverable amounts at the balan￿ sheet date.
¢redl¢or$ and provl$lon$
C￿dItorS are amounts owed. They are MeaSu￿d 81 the amount expects to pay to settle the debt. Amounts which a
owed in rnore than 3 year are shown as long-lerm creditors
Flnanclal Instruments In¢ludlng cash and bank balances
Cash held by the ¢h£rily is included at the amount actually held and counted at the year end. Bank balan¢es. whether in
credit or overdrawn. are shown at the arnounts DfoDertv reconciled to the bsnk Statements.
Fund A¢¢ounting
Unrestricted fund5 are available for use at the discretion of the trustee5 in fvrtheran￿ of the general objective5 of the
charity.
There are no endowment funds.
2 Net surplus before tax in the financial year
2024
2023
The n8t surplus befor8 lax in the financial y88r is 5tat8d after charging:.
Depreciation of owned fixed as58ts
1,731
339
3 The contribution of volunteers
The charity depends on the support of its volunteers, which is much appreciated. The arrangements with vdunt88rs ar8
difficult to value precisely in monetary temis and have not been recognised in the Slalemenl ol Financial A¢b"vities. The
volunteers znd the charity accept and agree that no contract of employrnent Is created by these arrangernent5.
12

Docusign Envelope ID.. 38B1D31F-D3AG4B074759-E8188BCCOF1E
Grace of Mercy Prayer Mountain
Notes to the A¢¢ounts for the year ended 18 June 2024
4 Tangible fixed assets
Current Year
Land and
Buildings
Plant &
Machinery
Motor
Vehicles
Total
Cos1
At 19 June 2023
Additions
1.697
6.957
1.897
6.957
Disposals
At 18 June 2024
8,654
8,654
Depreclatlon
At 19 Jun8 2023
Charge for the year
On disposals
339
1,731
339
1,731
At 18 June 2024
2.070
2,070
N8t book value
At 18 June 2024
6,584
6,584
At 18 June 2023
1,358
1,358
5 Cradltors.. amounts falllng duo wlthln on8 year
2024
2023
Bank loans and overdr8ft8
473
250
973
6 Income and Exp&nditur8 account summary
2024
2023
At 19 June 2023
Transfers in for the year
At 19 Jun& 2023
Surplus after tax for the year
72,783
72,398
72,783
7.535
72,398
385
At 18 June 2024
80,318
72,783
7 Related party transactions
Gra￿ of Mercy Prayer Mountain 15 a branch of is a blanch of the Christ Aw5tolic Church ICACI founded by the Lord
through Prophet Sam Olu Ao

Docusign Envelope ID.. 38B1D31F-D3AC-4B074759-E8188BCCOF1E
Grace of Mercy Prayer Mountain
Notes to the A¢¢ounts for the year ended 18 June 2024
8 Partlculars of how partlcular funds aro reprèsontèd by assats and Ilabllltlas
At 18 June 2024
Unr8strlctod
D8slgnatod
fund8
Restrlets
Total
Fund8
funds
funds
Tangible Fixed Assets
Current Assets
Current Liabilities
5,218
75,352
12501
6,584
75,352
12501
80,320
1.366
81,686
Unrestrictedand d85ignat8d fvnds.-_
Unrestricted Revenue Funds
72,783
7,535
80,318
Total unrestricted and de5ignat8d funds
72,783
7,535
80,318
Totsl ¢harlty funds
72,783
7,$35
1,366
81,684
9 Analysis of movements in funds over the year as shown in Note 68
Other
Gains &
Incom8
Exwnditur8
Mov8m8nt
Losses
in lunds
2024
2024
2024
2024
Unrestrictedand de5ignat8d fvnds.".
Unr8Stricted Revenue Funds
210,756
1203,2211
7,535
210,756
1203,2211
7,535
10 The purposes for which the funds as
Unrestricted and designated funds."_
Th8s8 fund5 are h81d for the m88ting the obj8Ctiv8s of th8 charity, and to
provide reserves for future 8Ctivities, and subject to charity legislation, are
free frorD all reslriclions on their use.
Thi5 fund represents the unrestricted surplus arising on the revaluation of
th$ charity's assets.
Unr8stiic18d R8venu8 Funds
Unrestrict8d R8V81uation ReseN8
11 Ultimate controlling party
The charity Is under the control ol Its legal members.
Every member of the ¢harity has unlimited joint and several liability for the debts of the charity.
14

Docusign Envelope ID.. 38B1D31F-D3AG4B074759-E8188BCCOF1E
Grace of Mercy Prayer Mountain
Detalled analysls of Income and expendlture for the year ended 18 June 2024 as requlred by the
SORP 2015
This analysis is classsified by Conventional nominal descriptions and not by activity.
12 Donations, Grants and Legacies
Current year
Unr8strl¢ted
Funds
Current year
R88trIcted
Funds
Current year
Total Funds
Prior Year
Total Fund$
2024
2024
2024
2023
Donations and gifts from individuals
Small donations individually less than £1000
210.756
210,756
75,405
Total donations and gifts from
Indlvlduals
210,756
210,756
75,405
13 Expenditure on charitable activities - Direct spending
Current year
Unrestricted
Funds
Current year
Restricted
Fund5
Current year
Total Funds
Prior Year
Total Funds
Current year
2024
2024
2024
2023
Travel and SubSisten￿-
Charitable Activities
Books
Advert
Crusade & Cruise
Event
Music
14,759
14.759
370
1,000
1,000
15
280
796
33,370
117.861
33,370
117,861
59,009
5,196
450
Total direct spending
167,005
167,005
66,101
14 Support costs for charitable activities
Current year
Unrestricted
Fut)ds
Current ￿ar
Restricted
Fund8
Current year Prlor Year
Total Funds Total Funds
Current year
2024
2024
2024
2023
Premlses Expenses
Room Hire
Administrativo overh8ads
Telephone, fax and internel
Postage
Stationery and printing
Software licences and expenses
Sundry expenses
LiCen￿S & Permits
InsLJrance
2.559
offi￿ expenses
3,856
Profgssional fgos paid to advisors othgr than th8 audiTtor or examiner
Other legal and professional
206
Financial costs
Bank charges
Depreciation & Amortisalion in
15,000
15.000
7,166
247
4,491
7.166
247
4.491
515
327
2,995
1,072
2,693
10
10
2,559
3.856
206
450
1,731
450
1.731
428
339
Total support costs - Current Year
35,716
35,716
8,419

Docusign Envelope ID.. 38B1D31F-D3AG4B074759-E8188BCCOF1E
Grace of Mercy Prayer Mountain
Dgtalled analysls of Income and expendlture for the year ended 18 June 2024 as requlred by the
SORP 2015
The basis of allocation of costs between activitie5 is described under accounting policies
All the expenditure in the prior year was unrestrieted.
15 Other Expenditure - Governance Costs
Current year
unr8Strl¢tea
Funds
Current year
R8$trictea
Funds
Current year
Total Funds
Prior Year
Total Funds
Gurrent Year
2024
2024
2024
2023
Independent Examiner's fees
500
500
500
Total Governance costs
500
500
500
16 Total Charitable expenditure
Current year
unrastricte
Funds
2024
Current year
Re8tricte
Funds
2024
CutTent year Ptlor Year
Total Funds
Total Funds
Current Year
2024
2023
Totsl direct spending
Totsl support cosls
Total Govemance costs
167.005
35,716
500
167,005
35.716
500
66,101
8,419
500
Total charltsble expendlture
203,221
203,221
75,020
All th8 8xp&nditur8 in the prior y8ar w8s unr8Stricted.
16