GHURC CELESTIAL CHURCH OF CHRIST CHRIST GLORY PARISH (Company Registration number 1203620 ANNUAL RETURN FOR YEAR END 31st of December 2025
CELESTIAL CHURCH OF CHRIST CHRIST GLORY PARISH 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 11-14
CELESTIAL CHURCH OF CHRIST CHRIST GLORY PARISH Chari Information THE TRUSTEES Adenola Adebayo Oduniyi - Chair Temitope Adetoun Ladele Oluyomi Sowemimo Olaide Yetunde Oduniyi Charity Registration No: 1203620 REGISTERED ADDRESS 7 Wansford Close Bradford BD4 OPF OPERATING ADDRESS 41 Derby Street, Cheetham Hill, Manchester M8 8HW BANKERS Cashplus Bank ACCOUNTANTS SAA BUSINESS SUPPORT LIMITED 54 Carriocca Business Park Hellidon Close, Ardwick Manchester, M12 4A
CELESTIAL CHURCH OF CHRIST CHRIST GLORY PARISH Report of the Trustees for the Year Ended 31 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 The objects of the Celestial Church of Christ- Christ Glory Parish are the advancement of the Christain religion in accordance with the statement of faith as set out in the bible by propagating the doctrines of Celestial Church in the United Kingdom Chrlstlan Counsellln& Advlce, and Informatlon In propagating the name of Our Lord Jesus Christ, the parish engaged in evangelism, prayer sessions, spiritual counselling, advice, and information to the Eeneral public durinE 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. Thi5 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 activities 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 Music equipment
During the year under review, the church bought additional musical instrument to aid in the objective of furthering their core charitable objective. Acqulsltlon of Spirltual Items The church purchased a new Pulpit, 5 altar cover clothes, extra sitting chairs and other key items as well. 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 conslstently. 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 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 CELESTIAL CHURCH OF CHRIST CHRIST GLORY PARISH
Report of ihe Trustees for the Year Ended 31 December 2025 we. •5 the Trustees ol ihe Charllv who held offlce at the date of approval of these financlal staiemtn15 •5 Sei out on page 2 each conlifm, so far as we are aware, that.. There is no relevant information ol which the Charity's Independent examiner are unaware.. and we have taken all the steps that we ought to have ¢3ken as Tru5tee5 in Drder io make ourselves aware of any relevant information and to establish that the hariry'5 Inaependeflt examinpr ic ihat infnrmAilon. Independent Examlner.. I he Cmarilv's Independenl PXAminer. Solomofi Allistar IMAATI OISAA 8U<INF£S SUPPORT LTD has indicated thèlr willin8ness to coniinue in offic• and off•r th•rns4lve5 for appointment This report was approved by the Trustees on and $18ned on their behalf by.. Adenola Adcbavo Oduni Chaimian. Board ofTrusi¢¢ 0810612026 CELESTIAL CHURCH OF CHRIST CHRIST GLORY PARISH
Independent Examinerfs Report for the Year Ended 31 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 Actl 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 come to my attention. Basis of Independent Examiner's report My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Grouplcharity 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 Examlner'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 Act,. 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 Dated 0910612026 CELESTIAL CHURCH OF CHRIST CHRIST GLORY PARISH
Statement of financial activities for the year ended 31 December 2025 Unrestrieted Restrieted Total Funds Total Fundg 2025 2024 2025 2024 Noteg Ineoming Resources General offerings Gift Aid la-e 53,351.33 5.402.88 2.OlJO.00 55,351.33 5,402.88 40.326.47 6.586.71 Grants Total Incoming Resources 58,754.21 2.OlJO.00 60,754.21 46.913.18 Resources expended Direet eharitable expenditure Governanee eosts Id 58,678.21 2,OIKI.00 60,678.21 34,466.50 Id Total resources expended 58,678.21 2,OIMI.00 60,678.21 34.886.50 Mowement in total fund for the year- Net income I (expenditure) for the year 76.00 3J54.75 Net Gain (L0550 on investmeTht 76.00 3J54.75 Fund Bal blf 76.00 Fund Bal clf 3J54.7S 3J54.75 CELESTIAL CHURCH OF CHRIST
CHRIST GLORY PARISH Balance sheet as of 31 December 2025 2025 2024 Noteg FIXED ASSETS Tangible assets CURRENT ASSETS 12 14,752.85 11,049.75 Debtor5 13 Cash at bank 1.006.59 1,165.80 CREDITORS #rnounts falling due within one year NET CURRENT ASSETS 1,006.59 1,165.80 TOTAL ASSETS LESS CURRENT LIABILITES 15.7$9.44 12,215.55 CREDITORS amounts falling due more than vear NET ASSETS 15,759.44 12,215.55 CHARITY FUNDS Unrcstrietcd funds 15.7$9.44 12,215.55 TOTAL FUNDS 15,759.44 12,215.55 CELESTIAL CHURCH OF CHRIST CHRIST GLORY PARISH
Notes to the Financial Statement for the Year Ended 31 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 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 of Recommended Practice: Accounting and Reporting by Charities issued in March 2005 and the F inancial Reporting Standard for Smaller Entities (effective April 2008). b) Incoming resources frorn 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 Exp¢nditur¢ is rL¢ogynised when a liability is incurred. Funding provided througJh ¢ontra¢tual agreements and performance related gJrants are recognised as s¢rvi¢es are supplied. Other grant payments are recognised wh¢n a constru¢tiv¢ obligation arises that results in the payment being unavoidable. Costs of generating funds are those costs incurred in attracting voluntary income, and those incurred in activities that raise funds. Grants payable are payments made to third parties in the furtherance of the chatitable objectives of the Trust. Single or multi-year grants are accounted for when either the recipient has a reasonable expectation that they will reCeIe 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 rnade when the intention to make a grant has been communicated to the Tecipient 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 functions and have been allocated to activity cost Critegories on a basis consistent Th'ith the use of- resourc¢s. Depre¢i#tion Dcpreciation is calculated al rates esiimafrd to write otf the Cost ol. all tangible fixed assets oN'er their expecled useful lives: Equipment, Fixtures and Fitting.. 20 /. Equipment 20 /.
During the year under reNiew. the church decided to continue to separate its equipment from its furniture fixtures and fittings. A depreciation rate of 20 % was applied on each category on a reducing balance basis. e} Fund structure The principal 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 gJeneral funds- these atE tunds which can be used in a¢¢ordan¢e with the Charitable objects at the discretion of the trustees. Designated funds - these are funds earmarked by the trnstees out of unrestiicted general funds for specitic future purposes or projects. Restricted funds - these are funds that can only be used for restricted purposes within the objects of the charity. Restrictions arise when specitied by the donor or when funds are raised for restricted purposes. Endowment funds - these are funds that represent assets which must be held pennanently 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 or losses arising on the investments forn] part of the fund. Investment management charges and legal advice relating to the fund are charged against the fund. fj VAT The charity is not registered for VAT and accordingly expenditure includes VAT were appropriate. 2 Income resources Income cornprises of donations and tithes 3 Employee information None of'the truslees received any remuneration or reimbursement ot expenses during th¢ year. 4 Net in¢om¢ resources This is stated after charging 2025 2024 POST Depreciation 4,917.62 3,683.25 S Taxation The charity is exempt from corporation tax on its charity.
6 Tangible fixed assets Equipment Fixtures and fittings Total Cost: At 01 January 2025 Additions 11,049.75 8,62071 19,670.46 11,049.75 8,62071 19,670.46 At 31 December 2025 Depreciation At l January 2025 Provision foryear At 31 December 2025 4,917.62 4,917.62 4,917.62 4,917.62 NET BOOK VALUE 14,752.85 14,752.85 7 Debtors 2025 2024 Prepayment #nd loans 8 Creditors: #mounts falling du¢ more than one year 2025 2024 Other Creditors 9 Creditors: amounts falling due Jwithin on¢ year 2025 2024 Other Creditors CELESTIAL CHURCH OF CHRIST CHRIST GLORY PARISH
INCOME AND EXPENDITURE ACCOUNT FOR YEAR ENDED 31 DECEMBER 2025 INCOME Voluntary Donations Gift aid 55i51.33 5 402.88 Total income 60,754.21 EXPENSES Accounting Admin Expenses Vehicle Expenses Charity EvanEelism Finance Fee Fitting and Fixtures Travelling Expenses Furniture 710.00 1,407.84 240.23 3.079.50 2,599.00 404.17 2,225.72 1,815.98 2,650.00 6,635.00 2,800.00 3,130.00 614.99 Harvest Expenses Loan repayment Music Instrument Other Equipment Professional Fees Rent Repairs Spiritual Items Subsistence 8,339.94 13,000.00 1,402.16 6,506.75 89.79 410.00 Welfare 617.14 Total Expenses 60,678.21 Surplus 76.00