CELESTIAL CHURCH OF CHRIST CHOSEN GENERATION PARISH ANNUAL RETURN FOR YEAR END 1ST of December 2025. Additional Val CELESTIAL CHURCH OF CHRIST CHOSEN GENERATION PARISH CONTENTS PAGE Legal and administratwe infomation RetX)rtof the t￿j5t￿$ IndetEndent Ex3minerfs rewt SL*ement of financial activf(ie5 Balan￿ sheet io Notes to the financial statements 11-14 Income and eX[£￿thre account 15 Additional Value CELESTIAL CHURCH OF CHRIST CHOSEN GENERATION PARISH Legal and adminlstrnt1￿ inf(xmalir Trustees T¢miloluwa Talabi Chaity¢rson. Eghe Blessing Omoregbe Adewura Celestina Ajanlekoko Address 104 M8Jgti Avenue, Coventy, CV6 4RA CHARITY REGISTION NUMBER .' 1211817 I￿lep￿dent Examiners Solomon Allistar (MAAT) 54 Carri(￿Ca B￿ne&s Park, Hellidon Close, Ardwick, Manchester, M124AH Additional Value CELESTIAL CHURCH OF CHRIST CHOSEN GENERATION PARISH Rew)rt ofthe TnLsteesfOrt￿ Year Ended 1st De￿nber2025 ThetNst&s are pleas￿1 to pre*nt their report tcyJether wth the financial statements ofthe charity forthe year ended l December 2025. stsuctu￿, Govemance and Management Objectives and Activities The objectsoftFE Celestial Church ofchrist, Clw Parish a￿ rthynf(* a5￿c￿1nttEL1tr*IW[jryVjajntr￿(kXtsi￿cftrE￿i￿ (￿l￿￿ of(h￿intrEw*Md3rK￿arKj th) Uiifth c￿t￿￿[￿l asb*dBtybtsThyfirmtnEtoimEtrinkfiL Christian Counselling, Advice, and Information In pr￿gatir0 the name of Our Lord Jesus thris¢ the parith engaged in evarYJdign, prayer sessions, spiritual c(kJnselling, advi￿, and infomation to the general public during regular weekly sermces. These extend to assisting members non-memiErs in housiro and financial needs, the provision of regular'Health Check, for all to attend and discussthem health problems and have medical check-up with volunteer Doctors and Nurses. This foNm has teen very helpful in dictating early symptoms of sicknesses and illnesses and referring the affert￿ to hospitals for treatment and cure. Financial assistance for charitable objects The parish donated gen￿jgY to many irKlividuals in rEed, such as destiute, the disaNed and the sick in our society. We also rendered financial supportto various organisations in SUPPOrt of their own humanitsrian and charitsble attivities Ouw Charitable activit￿S Other tharitable activities indude spreading the Word of God among all nations and ann￿nCing the g(KyJ news of the Kingdom of G￿ to the pcK)r in spirit This was done thrcMJgh our Spir[￿la1 w0￿h1P5 which are o￿n to the general putAic, revwals, healirrfjs, and evangelism which are conducted to stimulate spiritual awa￿ne$S among the people, seminars and symposia which are organised for Feople to know and understsnd more a￿)Ut the Word of God Additionol Value Financial Sources The church income comes mainly fr￿n the W￿￿Y tithes and thurch building funds, o churth contributions such as thanksgiving, annual COnfe￿n￿, travel, and music funds. Additionol Value L•as• of now pr•mig•S thurth irto a leased pwnises, whth was fulty refiJrti4BJ rmabj to fft purlw c which itwas intended to LE uwj as a place ofwor5hlp and to further our charliable objertfv a5 the trustees deem fit. DuriThJ the year vnts r￿￿, the chuth bwt neAt mu*al Instrument to In offiJrtr*irrfJ their core charitsble objective. Our ann￿71 haN& e￿tt[(& in whi(h ￿1g￿￿ts dKJn6tarÈs all parts oftr* urrt& Eirye, Nlrrz and USA wlwe 0)rdia1￿ in￿t￿l. Tnts are reS[￿tIe tr P￿kiring the tnjthg repK)rt and the finanoal statewts in acccrtylm w7th law arKI Unibj Kin9JJn Accwnb'ng Stsndards (Unrted ￿ngth)m Accew& AcuxJrtJ IN athKaLle to charibes in EnglarKI and Wales wuires the tsustees to ryepa￿ finar￿lI stater￿￿ e￿n fiTh3rriai year wh￿h giNe a tnje and fair of state of affairs of the charity and of the irÉ¢¥niro resojrtrs aThY of rts￿rttS of d)arity forthat wiod. In preparing th*• fina￿al staterwts ￿ tnL¥Aair*d in the finan(ial ststements; r￿￿Ore finan(ial ststaments on the g￿ng ccKthn unless Tt is inaLwrom to that tthe tft knial PK6ti(Mi of the thanty enatle them to er￿u￿ that trE fina￿al statwnwts CCIn￿ ¥yth CknbesP412011, u*nues {p£(￿nts and Rewts) Regulats￿￿ 2015 the ￿0¥￿ts15 of trt bust deed. Tr are a&) restxrrible safekw'ng ts assets ofthe chanty and tten￿ ts￿r¥j rea5￿atIe tt TamikAuwa Tal¥b' 5S CELESTIAL CHURCH OF CHR18T CHOSEN GENERATION PARISH W< a$treThrteesrfthe(￿rftyl*ffiO Wofflce *the date rflt*se flnarKlal staivrBtsassettxrttYI pageoeath corfflrm, 50fara5Y•raieawate, bhat: TIYJE Ls ￿ rdl*art1nf￿Tn&kn0f¥lh1th the Charivslndewderteyamirerare >¥aE; v* ￿tak￿ all thesiepsthatwe OLKJhtto havetrk￿asTrfft5In othto m*eour5knaw*e of any rdevant inf0rnati￿ ar￿t0*7¢￿abIisti that charftrls iwnt examiner Is awareofthat infcmation. Ths rwtW35arvrned on ontsr teh3￿1￿. CELESTIAL CHURCH OF CHRIST CHOSEN GENERATION PARISH Independent Examinerfs Repcxt fort￿ Year 1st December2025 I reFOrton the finanaal statements of the charity forthe year ended I ￿ernber 2025 which comprise the Statementof Financial Actimties and Balan￿ Sheetwith associate notes. This ￿port is made sdely to the charity'sTrustees, as a b(KIyi in aCCordar￿e wtth section 145 of the Charities Act 2011 and regulations made under section 154 of that Act. My work has b￿n undertaken so that I might state to the charity'sTrustee£ those matters I am required to state tothem in an independent examinevs rep)rt and for no other pu￿OSe. To the fvllest extent permitted by law, I do not ac￿pt or assume responsibilityto anyone other than the charity and the charitysTrusteesas a body, for my examination work. Respective Responsibilities of Trustees and Examiner The charity's Trustees are responsible for the preparation of the financial ststements, and they congderthat an aud￿ is not required forthis year under settion 144(2) of the Charities Act 2011 (the Act) and thatan independent examination is needed. It is my restxjnsibility to: Examinethe accounts (under Section 145 of the char￿e5 Act). To follow the p￿edU￿5 laid down in the General Directions given by the Charty Commissioners (under ￿tIOn 145(5)(b) of the Charities Act). and To state whether matta5 have come to my attention. My examination was carried out in accordan￿ with the General Dir￿tionS given by the Charity Commissioners. An examinati￿ IndUd￿ a review of the accounting records kept by the Group/Charity and a comparison of the accounts present8J with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking expLHnationsfrom you as trust￿5 cO￿eming any such matter5. The pr(x8Jures undertaken do not provide all the evidence that would be ￿qUired in an audit, and consequently no opinion is given as to whether the accounts present a ￿rue and fairfview, and the report is Additionol Value limtsd to those matters set out in the statement bdow. In conn8thon with my examinab'on, no matter has come to my attention: 11 which gives me reasonable cause to believe that in any material restxt the requirements.. to keep accounting r￿d5 in accordan￿ with sertion 130 of the Att; and to prepare financial statements whth accord with theaccounting records and comply with the accounting requirements of the Act have not b￿n met; or 2) towhich, in my opinion, attention should be drawn in ordertoenable a proper understanding of the financial statements to te reached. Signed.. SOLOMON ALLISTAR (MAAT) Dated: 0310912026 Additionol Value CELESTIAL CHURCH OF CHRIST CHOSEN GENERATION PARISH Statement of financial actiVit￿S for the year ended 1st December 2025 Unrestricted Restricted Total Funds 2025 Totsl Funds 2024 2025 2025 Notes General offerings Gift Aid Grants 11 11 11 26,530.17 26.530.17 Total Incoming Resources 26,530.17 26.530.17 Resources expended Dlrect charltsble expendliure Governance costs 11 11 12.613.13 12,613.13 Total resource5 expended 12.613.13 12,613.13 Movement in total fund for the year- Net incomel {expenditurel forthe year 13.916.54 13.916.54 Net Gain {Loss on invesbnent 13.916.54 13.916.54 Fund Bal blf 13,916.54 13.916.54 Fund Bal CIF Additional Val CELESTIAL CHURCH OF CHRIST CHOSEN GENERATION PARISH 2025 2025 2024 Notes FIXED ASSETS Tangib￿ assets CURRENT ASSETS Debtors Cash at banl in haKI 12 12.053.50 13.916.54 CREDITORS amounts falllng dugwithin one year NET CURRENT ASSETS 13,916.54 TOTAL ASSETS LESS CURRENT LIABILITES 25,970.04 CREDITORS amounts falling duè more than year 13 NET ASSETS 25,970.04 CHARITY FUNDS Unrestricted funds 25,970.04 TOTAL FUNDS 25,970.04 Additionol Value CELESTIAL CHURCH OF CHRIST CHOSEN GENERATION PARISH l. Accounting policies The principal accounting policies are set out below. The accounting policies have been adopted consistently throughout the year. a) Bd5is of accountin&, The financial statements have been prepared under the historical Cost convention, as moditied 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 fi￿dS 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 recogFnised when a liability is incurred. Funding, provided througJh contractual agreements and performance related grants are recogJnised as services are supplied. Other grant payments are recognised when a constructive obligation arises that results in the payment being unavoidable. Costs of generating funds are those costs IncU￿ed in attracting voluntary income, and those incurred in activitie8 that raise funds. Grants payable are payments made to third parties in the furtherance of the charltable 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 ￿ant 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 Additionol Value communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable. GovernanLe costs include those inclltTed in the governanLe of its assets and are primarily associated with constitutional and statutory requirements. Support costs include central functions and have been allocated to activity cost categories 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.. 25°/0 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 aLLounting policies are set out below. The accounting policies have been adopted consistently throughout the year. The funds held by the charity are either: Unrestiicted general funds - these are fL]nds which can be used in accordance with the charitable objects at the discretion of the trustees. Designated funds - these are funds eam]arked by the trnstees out of unrestricted general tunds for specific tuture purposes or projects. Restricted funds - these are funds that can only be used for restricted purposes within the objects ot the charity. Restrictions arise when specified by the donor or when funds are raised for restricted purposes. Endowment funds - these are ￿llas 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 fonn part of the fund. Investment management charges and legal advice relating to the fimd are charged against the fund. fj VAT The charity is not registered for VAT and accordingly expenditure includes VAT were appropriate. 2 Income resources Additional Val 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 re￿rCeS This is stated after charging 2025 3,013.37 2024 POST Depreciation 5 Taxation The charity is exempt from coryioration tax on its charity. 6 Tangible fixed assets Equipment Fixtures and fittings Total Cost: At 22 January 2025 Additions At 1 December 2025 0.00 15,066.87 15,066.87 0.00 15,066.87 15,066.87 Depreciation At 22 January 2025 Provision for year At 1 December 2025 3,013.37 3,013.37 3,013.37 3,013.37 NET BOOK VALUE 12,053.50 12,053.50 Additional Val 7 Credito￿. amounts falling due more than one year 2025 2024 Other Creditors 0.00 0.00 8 Creditors: amounts falling due within one year 2025 2024 Othercreditors 0.00 9 Creditors: amounts falling due more than one year 2025 2024 Other Creditors 0.00 0.00 loC￿lIt￿3. amounts falling due within one year 2025 2024 Othercreditors 0.00 0.00 Additional Val 11 Creditors: amounts falling due more than one year 2025 2024 Other Creditors 0.00 0.00 12credito￿. amounts falling due within one year 2025 2024 Othercreditors Other Creditors 0.00 0.00 13credito￿. amounts falling due within one year 2025 2024 Othercreditors 0.00 0.00 14Credit￿3. amounts falling due more than one year 2025 2024 Other Creditors 0.00 0.00 15credito￿. amounts falling due within one year 2025 2024 Othercreditors 0.00 0.00 Additional Val INCOME STATEMENT 1ST DECEMBER 2025 INCOME Voluntary Donations Gift aid 25,530.17 Total income 25,530.17 EXPENSES Travel Admin Expenses Rent l Rates Subscription Evangelism Hotel Harvest Expenses Spiritual Items Service Charges Welfare Expenses Charity Adhoc Expenses Professional Fees 1,094.60 119.40 2,265.00 155.88 1,030.00 240.00 1,210.00 308.52 20.07 872.13 1,572.50 168.62 3,556.91 Total Expenses 12,613.63 Surplus 13,916.54 Additionol Value