2025-03-30-accounts

CASA DE ORACION PARA TODAS LAS NACIONES REPORT AND FINANCIALSTATEMENTS FOR THEYEAR ENDED31JULY2025

CASA DE ORACION PARA TODAS LAS NACIONES

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

CONTENT
	Page
Statutory Information		1
Report of the Trustees		1
Report of the Accountants		3 - 4
Statement of Financial Activities		5
Balance Sheet		6
Notes to the accounts		7 - 10
This does not form part of the statutory accounts
Income and Expenditure Account		11

CASA DE ORACION PARA TODAS LAS NACIONES

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

STATUTORY INFORMATION

Principal Address: ST. PETERS CHURCH & HALLS CLAPHAM MANOR STREET LONDON SW4 6BX Registered Number: 1209102 Accountants: Akins & Co

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CASA DE ORACION PARA TODAS LAS NACIONES

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

REPORT OF THE TRUSTEES

Trustees

Yisel Acosta Novas Joselin Matilde Ramirez Mendoza Esmelin Mendez Moreta

Trustees' Responsibilities in Relation to the Financial Statements Law applicable to charities in England and Wales requires the trustees to prepare Financial Statements for each financial year, which give a true and fair view of the Charity's financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the trustees are required to:

1. select suitable accounting policies and then apply them consistently;

2. make judgements and estimates that are reasonable and prudent;

3. state whether applicable accounting standards and statements of recommended practice have been followed subject to any departure disclosed and explained in the financial statements; and

4. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping 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 prevention and detention of fraud and other irregularities.

Trustee Dated: 19 January 2025

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CASA DE ORACION PARA TODAS LAS NACIONES

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

INDEPENDENT ACCOUNTANTS REPORT

We have prepared the financial statements of Restoration Ministries UK for the period ended 31 JULY 2025 which comprise the Statement of Financial Activities, Balance Sheet and the related notes set out on pages 7 to 9. These financial statements have been prepared under the historic cost convention and the accounting policies set out on page 7.

This report is made solely for the trustees in accordance with Section 44 Charities Act 1993. Our accounting work has been undertaken so that we might state to the Trustees those matters we are required to state to them in our accountants' report and for no other purposes. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Trustees of the Association, for our accounting work, for this report, or for the opinion we have formed.

Respective Responsibilities of Trustees and Accountants

The trustees' responsibilities for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards are set out in the Statement of Trustees' Responsibilities on page 2.

Our responsibilities is to prepare the financial statements in accordance with relevant legal and regulatory requirements and United Kingdom Accounting Standards.

We report to the trustees our opinion whether the financial statements give a true and fair view and are prepared in accordance with the Charities Act 1993. We also report to you if, in our opinion, the Trustees' Annual Report is not consistent with the financial statements, if the charity has not kept proper accounting records, or if we have not received all the information and explanations we require for the preparation of the financial statements.

We read the information contained in the Trustees' Annual Report and consider whether it is consistent with the financial statements. We consider the implication for our report if we become aware of any apparent misstatement or material inconsistencies with the financial statements. Our responsibilities do not extend to any other information. We have prepared the financial statements with the United Kingdon Accounting Standards issued by the Accounting Standards Board. The preparation include examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. It also includes an assessment of the significant estimates and judgements made by the trustees in the preparation of the financial statements, and of whether the accounting policies are appropriate to the Charity's circumstances, consistently applied and adequately disclosed.

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CASA DE ORACION PARA TODAS LAS NACIONES

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

INDEPENDENT ACCOUNTANTS REPORT

Basis of opinion (continued)

We planned and performed our preparation so as to obtain all information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement, whether caused by fraud or other irregularity or error. In forming our opinion, we also evaluate the overall adequacy of the presentation of information in the financial statements.

Unqualified opinion

In our opinion, the financial statements give a true and fair view of the state of affairs of the charity as at 31 JULY 2025 and of its incoming resources and application of resources for the period then ended and have been properly prepared in accordance with the Charities Act 1993.

Accountants Akins & Co

Dated: 19 January 2025

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CASA DE ORACION PARA TODAS LAS NACIONES

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

STATEMENT OF FINANCIAL ACTIVITIES

Incoming Resources Activities in furtherance of the charity's objects 2 Investment Income 3 Total Incoming Resources Resources Expended Cost of generating funds 4 Management and Administration 5 Donation to other charities Total Resources Expended Net incoming resources before other recognised gains and losses Other recognised gains and losses Net movement in funds for the year Balance Brought Forward - Total funds as at 31 JULY 2025	2025 £ 27,471 -
	27,471
	15,841 -
	15,841
	11,630 - -
	11,630 -
	11,630

All activities relate to continuing operations.

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CASA DE ORACION PARA TODAS LAS NACIONES

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

BALANCE SHEET

AS AT 31 JULY 2025

Note Fixed Assets: Tangible Fixed Assets 6 Current Assets Receivable 7 Balance at bank and In hand Curent Liabilities Creditors: Amount falling due within 1 year 8 Net Current Assets Creditors Amount due more than 1 year 9 Total Assets Less Current Liabilities Represented by: General Funds Unrestricted Funds 10 Restricted Funds 11	2025 £ £ 9,197 - 8,330 8,330 (500) 7,830 17,027 (5,397) 11,630 11,630 - 11,630	2025 £ £ 9,197 - 8,330 8,330 (500) 7,830 17,027 (5,397) 11,630 11,630 - 11,630
		17,027 (5,397)
		11,630
		11,630 -
		11,630

Approved by the trustees on 19th January 2025 and signed on its behalf by:

(Trustee)

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CASA DE ORACION PARA TODAS LAS NACIONES

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

NOTES FORMING PART OF THE FINANCIAL STATEMENTS

1. Principal Accountiong Policies

a. Accounting Convention

The financial statements are prepared under the historic cost convention. In preparing the financial statements, the charity follows the best practice as laid down in the Statement of Recommended Practice "Accounting and Repo rting by Charities" (SORP 2000) issued in October 2000.

To comply fully with The Statement of Recommended Practice, would require investments to be accounted for at valuation. The trustees are of the opinion that since the investments are held for the long term, it would be inappropriate to account for unrealised gains and losses for the period. Therefore investments have been accounted for at historical cost. This is the

only exception to compliance with The Statement of Recommended Practice. The market value of the investments is disclosed.

b. Income from members is credited to the income in the year in which it is receivable by the Association. All other income is credited to income in the year in which it is received on a cash basis.

c. Donations to other charities are charged in the year when the offer is conveyed to the recipients except in those cases where the offer is conditi oning, such as donations or grants being recognised as expenditure when the conditions attached are fulfilled.

d. Unrestricted funds are general funds which are available for use at the disc rection of the trustees in furtherance of the general objectives of the Asso ciation and which have not been designated for other purposes.

e. Tangible Fixed Assets

The tangible assets are stated at cost less depreciation. The general policy is to provide depreciation on fixed assets on a reducing balance method over their estimated useful lives. No depreciation is charged in the year in which the assets are sold or scrapped.

Tangible fixed assets are depreciated at rates appropriate to the assets concerned.

Freehold Property	0%
Improvements to Property	10%
Equipments	10%
Furniture and Fixtures	10%

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CASA DE ORACION PARA TODAS LAS NACIONES

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

NOTES FORMING PART OF THE FINANCIAL STATEMENTS (continued)

2. Incoming Resources - Activities in furtherance of charity's objects Tithes and Offerings 3. Investment Income Interest received on bank deposit account 4. Cost of Generating Incoming Resources 5. Management and Administration	2025 £ 27,471
	27,471
	2025 £
	-
	2025 £
	-
	15,841

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CASA DE ORACION PARA TODAS LAS NACIONES

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

NOTES FORMING PART OF THE FINANCIAL STATEMENTS (continued)

6. Tangible Fixed Assets

6. Tangible Fixed Assets
Motor Office MA Van Equipment Equipment & Music Cost - 500 - 8,639 Brought Forward Additions - 500 - 8,639 Carried forward Depreciation Brought Forward - - - - Provided during the year - 50 - 864 - 50 - 864 Carried forward Net Book Value - 450 - 7,775 7. Receivables Amount falling due within 1 year 8. Creditors Amount falling due within 1 year Amount falling due after more than 1 year	Motor Office MA Van Equipment Equipment & Music - 500 - 8,639	Furniture & Fixtures Total 1,080 10,219
	- 500 - 8,639	1,080 10,219
	- - - - - 50 - 864	- - 108 1,022
	- 50 - 864	108 1,022
	- 450 - 7,775	972 9,197
		2025 £ - 2025 £ 500 5,397

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CASA DE ORACION PARA TODAS LAS NACIONES

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

NOTES FORMING PART OF THE FINANCIAL STATEMENTS (continued)

10. Unrestricted Funds Balance Brought Forward Net movement in Funds for the year Balance Carried Forward 11. Restricted Funds This represents amount provided and set aside for specific purpose.	2025 £ 27,471 (15,841)
	11,630
	2025 £ -
	-

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CASA DE ORACION PARA TODAS LAS NACIONES

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

STATEMENT OF FINANCIAL ACTIVITIES Incoming Resources Donations Resource Expended Rent and Service charges Charitable donations and food bank Websites Media & Telephone Events Books Restoration & Refurbishments Travel & Transport Meetings & Zoom Professional Fees Accountant Fees Bank Fees Depreciation Total Resource Expended Excess of Incoming Resources Over Resource Expended	2025 £ 21,439
	27,471
	10,188 60 1,564 40 498 170 346 959 156 329 500 10 1,022
	15,841
	11,630

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