OIM C&S MOUNTAIN OF JOY ANNUAL RETURN FOR YEAR END 31st December 2025. I￿11￿4￿N oF￿1y IONE AYOI OIM C&S MOUNTAIN OF JOY 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 statement 14 OIM C&S MOUNTAIN OF JOY Legal and adminlstratlve Informatlon Trustees Oladipupo Fagbewesa K¢hindc Mary Dasotunjo Oluyemisi Ay"inde ChaiTperson. Address 49 Luton High Street, Chatham, Kent, ME5 7LP CHARITY REGISTRATION NUMBER . 1213445 Independent Examiners Solomon Allistar IMAATI 54 Carriocca Business Park, Hellidon Close, Ardwick, Manchester, M124AH Bankers The Co-operative Bank OIM C&S MOUNTAIN OF JOY Report of the Trustees for the Year Ended 31st December 2025 The trvstees 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 OIM C&S Mountain of Joy is to promote the advancement of the Christian religion by propagating the gospel of Jesus Christ in accordance to the statement of faith in the United Kingdom from time to time as the trustees deem fit. Chrlstlan Counselllngi 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 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 discuss them health problems and have medical check-up with volunteer Doctors and Nurses. This forum has been very helpful in dictating early symptoms of sicknesses and illnesses and referring the affected to hospitals for treatment and cure. Financial assistance for charitable objerts 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. Evangelism The church held evangelism programmes that attracted new members into the fold. Musical Instruments The church acquired new musical instruments that enable us to attract more membership into the fold and to achieve charitable objectives. 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 consistently. Made judgments and estimates that are reasonable and prudent, Stated whether applicable accounting standards have been followed, subject to anv 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 2(X)6. 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 OIM C&S MOUNTAIN OF JOY Report of the Tntstees for Year Ended 31st December 2025 Wo. Trustms of th• who h•ld oflk• at the d•te of *pwov410l th￿ flnaNI ur•f•re: •TrJ we taken all the Ste￿ that we 0￿h1 to tsken as TfU5tees In onler to make r)urSel4￿ zatare of ary relevant infi)matlon and to eslabltsh that the dwlty's Indepwthi exawlnu Is awafe ol th* Infom)atlon. Tht Ch•rlty's Indepwthnt ex•mlner, Solomon Aiftstar IMAAn of ￿ 8U51NES5 SUPPQRT LTD h trKNuted h15 wIllry￿sS to In offlce and offer hlmselffor appotmmert. rqKrt T*•5 •Hxo¥ed bythe TNstet5 s*r*d %)n thelf behalf by" Dat*: 1910212026 OIM C&S MOUNTAIN OF JOY Independent Examiner's 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. 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 (the Act) 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 lunder 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. 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 accounting records in actordance 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.. 201212026 OIM C&S MOUNTAIN OF JOY Statement of financial activities for the year ended 31st December 2025. Unrestrieted Restricted Total Funds Total Funds 2025 2025 2024 Notts Ineoming Resources Gcnerul offcring Gift Aid 23?68.95 2,250.00 25,618.95 Grants Total Ineoming Regourees 23?68.95 2,250.00 25,618.95 Resources expended Direct charitable expendithre GovernAn¢¢ Costs 20,218.99 2,2SO.00 22,468.99 Total resources expended 20,218.99 2,2SO.00 22,468.99 Movement in total fund for the ye#r- Net income I (expenditure) for the year Net Gain (Los5) on investment 3,149.96 Fund Bal blf 3,149.96 Fund Bal £lf OIM C&S MOUNTAIN OF JOY Balance sheet as of 31st December 2025. 2025 2025 2024 2024 Notes FIXED ASSETS Tangible assets CURRENT ASSETS 12 4,280.(N) Debtors 13 Cash at bank/ IN hand 2J21.63 CREDITORS amounts fallirjg due within one year 13 NET CURRENT ASSETS 6,601.63 TOT AL ASSF.TS LF.SS CURRENT LIABILITES 6.601.63 NET ASSETS 6,601.63 CHARITY FUNDS Unrestrieted funds 4,351.63 2.250.00 Restrieted funs TOTAL FUNDS 6,601.63 OIM C&S MOUNTAIN OF JOY Notes to the Financial Statement for the Year Ended 31st December 2025 l. Accounting policie5 The principal accounting policies are set out below. The accounting policies have been adopted consistently throughout the year. a) Basis of accounting The financial slatements have been prepared under the historical cost convention, as modified by the revaluation of certain fixed assets. and are in accordance ivith 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, thanksgiNing, annual conference, traNel and other contributions c) Incoming resources- Interest receiTr'able Interest is credited in the year in which it is received. d) Resources expended F.xpenditure Is recognised when a liability is incurred. Funding provided througTh contractual agreements and performance related gTrants are recognised as seTr'ices are supplied. Other grant payments are recognised when a constructive obligation arises that results in the payment being unavoidable. Costs of generating funds ar¢ those costs incurr¢d in attracting voluntary incom¢. and those incuntd in activities that raise funds. CJranls payable 2Ut payments made lo third parties in the furiheranee of ihe charitable objectives of d]e Trnsl. Single or multi->'ear granls are aceounled for ivhen eid]er the reeipienl has a reasonable expectation that they will receive a grant and the trustees have agreed to pay the grant without condition, or the recipient has a reasonable expeclalion thai ihey will receive a grant and any Condition attt]ching to the grant is outside ot.tlie control of the Trust. Provisions for grants are made when the intention to make a grant has been communicated to the recipient 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 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.. 20 % During the year under review, 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 tunds held by the charity are either.. Unrestricted general funds - these are tunds which Can be used in accordance with the charitable objects at the discrelion ot the trustees. Designated funds - these atE funds earmarked by the trustees out of. unrestricted general tunds for specitie future purposes or projects. Restiicted funds - these are funds that Can only be used for restricted purposes within the objeets of the charity. Restrictions arise when specified by the donor or when tunds are raised for restricted purposes. Endowment funds- these are funds that represent assets which must be held pemanently by the charity. Income arising on the endowment tund 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 inN'estments forn] part of the t"und. InTrestment management charges and legal advice relating to the fund are charged against the fund. 0 VAT The charity is not registered for VAT and accordingly expenditure includes VAT 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 This is stated after charging 2025 2024 POST Depreciation 1,070.00 5 Taxation The charity is exempt from corporation tax on its chatity. 6 Tangible fixed assets Equipment Fixtures and fittings Total Cost: At l January 2025 Additions At 31 December 2025 5,350.00 5,350.00 S,3$0.00 5,3$0.00 Depreciation At l January 2025 Provision for year At 31 December 202) ,070.00 1,070.00 1,070.00 1,070.00 NET BOOK VALUE 4,280.00 4,280.00 7 Debtors 2025 2024 Prepayment and loans 8 Creditors: amounts falling due within one year 2025 2024 Other Creditors OIM C&S MOUNTAIN OF JOY INCOME AND EXPENDITURE STATEMENT FOR YEAR ENDED 31 DECEMBER 2025 INCOME Voluntary Donations Gift aid Total income 25,618.95 25,618.95 EXPENSES Finance Cost Rent Welfare Charity Spiritual Items Travel 55.00 5,250.00 952.47 1,750.00 452.83 1.415.34 161.00 145.00 1,150.00 2.890.00 238.52 1,295.00 2.950.00 I,JiO.00 1,050.00 63.83 1.300.00 Volunteers Expenses Ad Hoc Expenses Professional Fees Utilities Decor Cleaning Muscial Instruments Fitting and Fixtures Equipments Admin Evangelism Total Expenses 22.468.99 Surplus 3.149.96