CELESTIAL CHURCH OF CHRIST
VICTORY LAND PARISH
CHARITY REGISTRATION NO 1208510
ANNUAL RETURN FOR YEAR END
31st December 2025
dditional Value

CELESTIAL CHURCH OF CHRIST
VICTORY LAND 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
11-13
Income and expenditure account
14
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CELESTIAL CHURCH OF CHRIST
VICTORY LAND PARISH
Le
al and Administrative infonnation
THE TRUSTEES
Akindele Oyejide Abioye- Chair
Elijah Sunday Afolabi
Abiola Abraham Abioye
Charity Registration No:
1208510
REGISTERED ADDRESS
Ramsden House
Unit 2-3
Huddersfield
HDI 2UU
BANKERS
Sumup Payments Limited I Virgin Money
ACCOu￿ANTs
SAA BUSINESS SUPPORT LIMITED
54 Carriocca Business Park
Hellidon Close, Ardwick
Manchester, M12 4A
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CELESTIAL CHURCH OF CHRIST
VICTORY LAND PARISH
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
The objects of the Celestial Church of Christ, Victory Parish are to advance the Christain faith in accordance with the
statement of faith as set out in the bible by propagating the doctrines of Celestial Church of Chirst in the United
Kingdom
Christian Counsellin& 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 di5CUSS them.
health problems and have medical check-up with volunteer Doctors and Nurses. This
forum has been 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, people with disabilities.
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 fLJnds.
ditional Value

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 objettive.
Fitting and fixtures
During the year, the church did some refurb work on its premises.
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 Englandlwales requires the 8oard 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 2nd of the surplus or deficit of the Charity for that period. In preparing.
those financial statements the Board of Trustees have:
Selerted 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 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 s3feguarding 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 torporate 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
VICTORY LAND PARISH
Report of the Trustees for the Year Ended 31st December 2025
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 Exarniner..
The Charity's independent examiner, Solomon Allistar IMAATI of SAA BUSINESS 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..
2610212026
Mr Akindele Oyejide Abioye
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CELESTIAL CHURCH OF CHRIST
VICTORY LAND PARISH
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.
Thi5 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 Trustee5 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 lunder 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.
Basls of Independent Examlner'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 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.
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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 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 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.
Signed:
SOLOMON ALLISTAR IMAATI
Dated.. 2610212026
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CELESTIAL CHURCH OF CHRIST
VICTORY LAND PARISH
Statement of financial activities for the year ended 31st December 2025.
Unrestricted Re5tri<ted
Total Fund5
Total Funds
2025
2025
2025
2024
Note5
Incoming Resourc¢s
General offerings
Gift Aid
Grants
82,212.84
2,500.00
84,712
40206.29
li
Total Incoming Resources
82,212.84
2,500.00
84,712￿4
40206.29
Resources expended
Direct charitsible expenditure
G0￿c￿nance costs
li
79.819.22
2.500.00
82,329.22
37,510.78
li
Total resources expended
79.ISZY.22
82,329.22
37.51U.711
Movement In total fund for
the year- Net income I
(expendiknlre) for the year
Net Gain (Loss on investment
2,383.62
2,383.62
2,695.51
Fund Bal bll
2,383.62
2J8.1.62
2,695.51
2,695.51
Fund Bal elf
ditional Value

CELESTIAL CHURCH OF CHRIST
VICTORY LAND PARISH
Balance sheet as of 31st December 2025.
2025
2025
2024
2024
Notes
FIXED ASSETS
Tallgible assets
CURRENT ASSETS
12
18,340.94
9,014.25
Debtor5
Cash at bank / Hand
2,383.62
CREDITORS amounts fAlling
due within one year
NET CURRENT ASSETS
2.383.62
2.61)5.91
TOTAL ASSETS LESS
CURRENT LIABILITES
20,724.50
11.710.16
CREDITORS amounts falling
due more than year
NET ASSETS
20,724.56
JI.710.16
CHARITY FUNDS
Unrcstricted funds
20,724.50
11.710.16
TOTAL FUNDS
20,724.56
11,710.16
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CELESTIAL CHURCH OF CHRIST
VICTORY LAND PARISH.
st
Notes to the Financial Statement for the Year Ended 31 December 2025
l. Accounting policies
The principal accoiinting 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 Financial Reporting Standard for Smaller Entities {effective 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 is recogJnised when a liability is incu￿ed. Funding provided through.
cOntrac￿al agJreements and performance related gTants are recogTnised as services.
are supplied. Other gyrant payments are recogynibed when a constructive obligJation.
arises those results in the paynent being unavoidable.
Costs of gcncrating funds arc thosc costs incutTcd in attracting voluntary income. and
those incurred in activities that raise funds.
Grants payabl¢ are payments made to third parties in th¢ furth¢ranc¢ of th¢ charitsble
objectives of the Trust. Single or multi-year grants are accounted for when either the
rccipicnt has a rcasonablc ¢xpcctation that thcy will rcccivc a grant and thc trustccs.
have agreed to pay the grant without condition. or the recipient has a reasonable
cxpcctation that thcy will rcccivc a grant and any condition attsching to thc grant is.
outside of thc control of thc Trnst.
Provisions for grants are made when the intention to make a grant has been.
communicated to the reeipienl blll there is uncertainly about either the timing of the
grant or the amount of grant payable.
Governance costs include those inCu￿ed in the governance of its assets and are.
priinarily associated with constitutional and statutory requirements.
ditional Value

Support costs include central function5 and have been allocated to activity cost.
categories on a basis consistent with the use of resources.
Depreciation
Depreciation 1% calculated at rates estimated to write off the cogt of all tangible f1xed.
assets over their expected useful lives..
Equipment, Fixtures and Fitting.. 200/0
During the year Under Teview, Ihe church decided to coi)tinue to separate its
equipment trom its turniture fixtures and fitlings. A deprecialion rate of 20 % was.
applied on each category on a reducing balance basis.
e} Fund structure.
The priiicipal 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 earmarked by the trnstees out of unrestricted.
general funds for specific 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 Th,hen specified by the
donor or when funds are raised for Testricted Purposes.
Endowment funds - these are funds that represent assets which must be held.
pernlanently 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 form part of the fund. Tnvestment
Inanagement charges and legal advice relating to the fund are charged against the
fund.
fj VAT
The charity is not Tegistered foT VA T and accoTdingly expenditure includes VA T were.
appropriate.
2 Income resources
Income comprises of donations and tithes.
3 Employee information
None of the trustees received any remuneration or reimbursement of expenses during
the year.
4 Net income resources
ditional Value

This is stated after chargTing'.
2025
2024
POST Depreciation
4,585.24
3,004.25
5 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
At 31 December 2025
9,014.25
13,911.93
22,926.18
9,014.25
13,911.93
22,926.18
Depreciation
At 01 January 2025
Provision for year
At 31 December 2025
4,585.24
4,585.24
4,585.24
4.585.24
NET BOOK VALUE
18,340.94
18,340.94
7 Creditors: amounts falling due more than one year.
2025
2024
Other Creditors
8 Creditors: amounts falling due within one year.
2025
2024
Other Creditors
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INCOME AND EXPENDITURE ACCOUNT FOR YEAR ENDED 31 December 2024
INCOME
Voluntary Donations
Gift aid.
84,712.84
Total income
84,712.84
EXPENSES
Rent
Spiritual Items
Ad hoc Expenses
Travel
Church Welfare
Utilities
Charity activies
Finance Fee
Musical instrument
Fitting and Fixtures
Professional fees
Accoullting Fee
Volunteer Expenses
Annual Harvest
Decor
Admin
Other Equipment
Insurance
Evangelism
8,450.00
1,967.12
64.07
1,052.72
1,705.09
903.58
10,150.00
28.91
2,618.63
7665.36
16,026.80
1,100.00
666.93
4,212.92
3,867.00
345.34
3,627.94
400.00
17,476.81
Total Expenses
82.329.22
Surplus
2,383.62
ditional Value