Registered Charity Number
327278
MINISTRY OF RESTORATION INTERNATIONAL
PENTECOSTAL CHURCH
Report and Accounts
31 December 2023
SAMS ACCOUNTING SERVICES LIMITED
92A FOREST ROAD
WALTHAMSTOW
LONDON E17 6JQ

MINISTRY OF RESTORATION INTERNATIONAL PENTECOSTAL CHURCH
Report and Accounts
Contents
Page
Legal and administrative information
Trustees, report
Statement of trustees, responsibilities
Independent examiner's report
Statement of financial activities
Balance sheet
Notes to the accounts
10-13
Schedules to the statement of financial activities
14-18

MINISTRY OF RESTORATION INTERNATIONAL PENTECOSTAL CHURCH
Legal and Administrative infomiation
Trustees
Caroline P Dyer (Chairperson)
Noel C Dyer
Julian C J Dyer
Reporting accountants
Sam's Accounting servI￿s Limited.
92a Forest Road
Walthamstow
London
E176JQ
Bankers
Natwest
133 High Street
Barkingside
Ilford
Essex IG6 2AN
Solicitors
Slater Gordon
Swinton house
324 Grays Inn Road
London W1X 8DH
Reglstered office
Temple of Truth
138 Higham Hill Road
Walthamstow
London E17 6EJ
Registered number
327278

MINISTRY OF RESTORATION INTERNATIONAL PENTECOSTAL CHURCH
The report of the Trustees
The trustees are pleased to present their report and accounts for the year ended 315t December 2023.
The financial statements comply with the Charities Act 2011 and Accounting and Reporting by Charities:
Statement of ReGommended Practice applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard for Smaller Entities.
Objectives and activities
The full name of the charity is Ministry of Restoration Intemational Pentecostal church.
The church was formed as an unincorporated charity on 30th September 1986.
The object of the charity is the advancernent of the gospel of Jesus Christ the Messiah, by establishing
churches and using any medium deemed necessary and conducive.
The principal activities continue to relate to the promotion and progression of Christianity and the
underlying vital truths that has underpinned this religion throughout the last 2000 years. In striving to
accomplish this objective Ministry of Restoration adopts the following strategies:
we currently operate through two church branches within the UK-, with an international
representation in Barbados
our Pastors and Ministers look after the spiritual wellbeing of the members and adherents at the
main church and branches. This includes the conduct of child dedicalion ceremonies, marriages
and funerals.
seeking new members and adherents: we send our evangelism team to preach the Gospel in a
variety of locations including the streets. Our missionary and outreach work includes welfare,
visiting the sick and those in prisons and hospital.
we continually develop our youth ministry in response to the social dilemma that has caused the
degeneration of youths in our community.
we continue to pursue audio visual broadcasting opportunities to further enhance the coverage of
the Christian message
encouraging and nurturing talent from within to strengthen our evangelical, youth, music and
ministerial areas.
All of our church services are accessible to Christians and non-christians, members and non-members
alike. The wider community have been particularly attracted to our services celebrating traditional
Christian festivals including Easter, Christmas and New-year's Eve e4Vatch Night) setvices.
Achievements and performance of the trust
In 2023 we continued to stream our services via online platfomis, Facebook and YouTube. We continue
to provide a full church service online from 11:00am - 14:00 every Saturday and our call rota remains in
place for all members, to receive telephone calls on a weekly, fortnightly or monthly basis dependent on
their vulnerabilities. We thank God that our members despite facing challenges of their own have
continued to support us financially throughout this year. Our decision to continue online services has
been guided by the fact that we are planning extensive building works. which will result in us needing to
relocate temporarily to another building whilst this work is undertaken. However, we reopened our Cardiff
branch in person services and installed new branch pastors in October 2023.

Objectives for the coming years
Our main objective is to maintain the status quo in terms of Services, Pastoral Care and Support. We
have experienced attrition in our membership, however we have some staunch members who are
determined to stand with us as a Ministry. We anticipate our building project commencing over the next
18 months and we will continue to search for an alternative place of worship during these works. We
have struggled to find a suitable building as we have decided to remain within Waltham Forest our HQ
community.
Financial review
The Charity recorded an operating deficit for the year of (£6,642), (2022 surplus - £6,597).
Incoming Resources - the total income for the twelve months under review was £85,041. This represents
a 70/0 decrease on last year's income (2022 - £92,207).
Expenditure - total expenditure in the year was £91,683. This represents an increase of 7 % on the
previous year's expenditure (2022-£85,610). 1000A of our operational expenditure was spent on
charitable activities
Structure, governance and management
The trust deed provides for a board of three trustees. Should there be a requirement for new trustees,
these will be identified and appointed by the remaining trustees.
The chair is responsible for the induction of any new trustee which involves awareness of a trustee's
responsibilities, the governing document, administrative procedures, the history and philosophical
approach of the charity.
The board has a traditional business and legal skill set, with the day-to-day management of the Charity
delegated to the Administrative Team which comprises of professionals from all disciplines. Members of
the Administrative Team report variously to the Board and also different sub-committees, charged with
responsibility for particular areas of operation.
The effort, commitment and skills of our volunteers are at the heart of our organization.
We have approximately thirteen full-time volunteers who work an average of 35 - 45 hours a week.
The relative payroll cost for these individuals had the Charity needed to pay for these services would
have equated to £765,874 for the year reported.
Risk Management
The charity does not have a fomial risk management strategy. however periodically the administrative
team..
review the principal risks and uncertainties that the charity face.
establish policies, systems and procedures to mitigate those risks identified in the review;
report these risks and the proposed solutions to the trustee board for discussion and unanimity.
implernent procedures designed to minimize or manage any potential irnpact on the charity
should those risks materialize.
This work has identified that financial sustainability is the major risk for the charity. To date the main risk
to the charity in the event of a drastic decline in rnembership is its ability lo cover its operating costs. A
key element in the management of financial risk is a regular review of available liquid funds to settle

debts as they fall due, active management of trade debtorslcreditors balances and pursuing increased
anGillary income via hall hires to ensure sufficient working capital by the Trust.
Attention has also been focused on non-financial risks arising from fire, health and safety of the
congregation and any structural dilapidations of our buildings. These risks are managed by ensuring
accreditation is up to date, having robust policies and procedures in place and regular awareness for our
volunteer staff working in these operation areas.
Statement of Trustees. Responsibilities
The Charity trustees are responsible for preparing a trustees, annual report and financial statements in
accordance wÉth applicable Law and United Kingdom accounting Standards (United Kingdorn Generally
Accepted Accounting Practi￿).
Law applicable to charities in England and Wales requires the Board of 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 financial year in preparing those financial
statements giving a true and fair view. the Board of trustees should follow best practice and:_
Select suitable accounting policies and then apply them consistently.,
Observe the methods and principles in the Charities SORP;
Make judgements and estimates that are reasonable and prudent,.
State whether applicable UK accounting standards and statements of recommended practice
have been followed, subject to any material departures disclosed and explained in the financial
statements.
Prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charity will continue to operate.
The trustees are also responsible for keeping proper accounting records which disclose with reasonable
accuracy at any time the financial position of the charity and to enable them to ascertain the financial
position of the charrty and enable them to ensure that the financial statements comply with the
requirements of applicable law and regulations. They are also responsible for safeguarding the assets of
the charity and hence for taking reasonable steps for the prevention of fraud and other irregularities.
The trustees are responsible for the Maintenan￿ and integrity of the corporate and financial information
included on the Charity's website. Legislation in the United Kingdom goveming the preparation and
dissemination of financial statements may differ from legislation in other jurisdictions.

Statement as to disclosure to our auditors
In so far as the trustees are aware at the time of approving our trustees, annual report..
there is no relevant infomiation being needed by the independent examiner in connection with
preparing their report, of which the Independent examiner is unaware. and
the trustees, having made enquiries of the independent examiner that they ought to have
individually taken, have each taken all steps that helshe is obliged to take as a trustee in order to
make themselves aware of any relevant new infomation and to establish that the examiner is
aware of that information.
This report was approved by the board of Irustees on 271h August 2024
Signed
Noel C Dyer
Trustee

MINISTRY OF RESTORATION INTERNATIONAL PENTECOSTAL CHURCH
Independent examiners. report to the Trustses of Ministry of Restoration International
Pentecostal Church
We report on the accounts of the charity on Pages 8 to 18 which have been prepa￿d in accordan￿ with the
Charities Act 2011 and with the Financial Reporting Standard for Smaller Entities issued by the Charity
Commissioners for England and Wales, effective January 2015, adapted to meet the needs of unincorporated
organisations, under the historical cost convention and the accounting policies set out on page 10 to 13.
Respective responsibilities of trustees and examiner
As described on page 6, the Charity's trustees are responsible for the preparation of the accounts. The trustees
consider that the audit requirement of section 144 of the Charities Act 2011 (the Act} does not apply. and that the
is no requirement in the governing document or constitution of the Charity for the conducting of an audit. It is our
responsibility to state, on the basis of the procedures specified in the General Directions given by the Charity
Commissioners for England and Wales under seciion 145(5)(b) of the Act, whether particular matters have come to
our attention.
Basis of independent examiners, report
We conducted our examination in accordance with the General Directions given by the Charity Commissioners for
England and Wales. An examination includes a detailed review of the accounting records kept by the Charity and
of the accounting systems employed by the Charity and a comparison of the accounts with those records. It also
includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as
trustees concerning such matters. The purpose of the examination is to establish as far as possible that there have
been no breaches of the Charities legislation and that the accounts comply with the statement of Recommended
practi￿ issued by the Charity Commissioners for England and Wales (effective January 2015), on a test basis, of
evidence relevant to the amounts and dI￿lOsureS in the accounts.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information
supplied by the trustees in the course of the examination is not subjected to audil tests or enquiries, and
consequently we do not express an audit opinion on the view given by the accounts.
We planned and preformed our examination so as to satisfy ourselves thal the objectives of the independent
examination are achieved and before finalising the report we obtain written assurances from the trustees of all
material matters.
Independent examiner's statement
Subject to the limitations upon the scope of our work as detailed above, in connection with our examination, no
matter has come to our attention:
1) which gives us reasonable cause to believe that in any material respect the requirements to keep
accounb'ng records in accordance with section 130 of the act., and to prepare accounts which accord with
the accounting records and to comply with the accounting requirements of the Act have not been met ', or
2) to which, in our opinion, attention should be drawn to enable a proper understanding of the accounts to be
reached.
Sam's Accounb'ng Services Limited
92a Forest Road
Walthamstow
London E17 6JQ

MINISTRY OF RESTORATION INTERNATIONAL PENTECOSTAL CHURCH
statement of Financial Activities for the year ended 31 December 2023
Unrestricted Restricted
Funds
Funds
Total Prior Period
Funds Total Funds
Notes
Income:
Offerings and Donations
84,008
92,207
92,207
Income from other trading activities..
Fundraising events
other income
1.033
Total incoming resources
85,041
92,207
92.207
Expenditure:
Expenditure on charitable activit18S.'
Operation of all church branches
91,683
85,610
85,610
Total expendlture
91,683
85,610
85,610
Net incomel(expenditure) and net
Movement in funds for the year
(6,642)
6,597
6,597
Reconciliation of funds
Total funds brought forward
1,006,966
1,000,369 1,000,369
Total funds carried forward
1.000,324
1,006,966 1,006,966
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 10 to 18 forni part of these accounts

MINISTRY OF RESTORATION INTERNATIONAL PENTECOSTAL CHURCH
Balance Sheet as at 31 December 2023
Notes
2023
2022
Flxed assets
Tangible assets
1,177.093
1,183,221
Current assets
Debtors
Cash at bank and in hand
11
9.547
3.225
8,797
4,010
Total Current Assets
12,772
12,807
Liabilities
Creditors falling due within one year 12
38,439
26,565
Net current liabilities
(25,667)
(13,758)
Totsl assets less current liabilities
1,151,426
1,169,463
Creditors: falling due after
more than 1 year
13
151,102
162,497
Net assets
1,000,324
1,006,966
The funds of the charity:
Unrestricted revenue reserves
1,000,324
1,006,966
Total charlty funds
1.000,324
1,006,966
The Board of Trustees are satj'sfied that the organisation Is not required to have an audit of the organisation by
virtue of its level of tumover and by virtue of any requirement under its, constitution or otherwise.
The trustees have prepared these accounts in accordance with section 138 of the Charities Act 2011.
The notes on pages 10 to 18 form part of these accounts
Trustee
N￿1 C Dyer
Approved for signature by the Trustee Board on 27th August 2024
10

MINISTRY OF RESTORATION INTERNATIONAL PENTECOSTAL CHURCH
Notes to the accounts for the year ended 31 December 2023
1. Accounting Policies
The principle accounting policies adopted. judgements and key sources of estimation and
uncertainty in the preparation of the financial statements are as follows:
1.1 Basis of accounting
The financial statements have been prepared in accordance with Accounting and Reporting by Charities.
Statement of Recommended Practice applicable to charities preparing their accounts In accordance with
the Financial Reporting Standaids for Smaller Entities published on 16107114, the Financial Reporting
Standard for Smaller Entities (effective January 2015)- Assets and liabilities are recognised at historical
cost or transaction value unless otherwise ststed in the relevant accounting policy note(s).
1.2 Preparation of the accounts on a going concem basis
The Board has a reasonable expectstion that the Charity has adequate resources to continue in operation
for the foreseeable future despite at times its struggle to maintain sufficient cash resources to fund its
working capitsl needs. Should the need arise the Charity has enough financial support and goodwill from its
members and associate church friends to fund any deficit in its working capital needs. For this reason, it
continues to adopt the 'going concern basis. in preparing these financial statements.
1.3 Income
Reco
nition of incomin
resources
These are included in the Statement of Financial Activities (SOFA) when..
the charity becomes entitled to the resources
the trustees are virtually certain they will receive the resources., and
the monetary value can be measured with sufficient reliability.
Incomin
resources with related ex
enditure
When incoming resources have related expenditure (as with fundraising) the incoming resource5 and
related expenditure are reported gross in the SOFA.
Grants and don
tions
Grants and donations are onty included in the SOFA when the charity has unconditional entitlement to the
resources.
Tax reclaims on donations and
Incoming resources from tax reclaims are induded in the SOFA at the same time as the gift to which they
relate.
Gifts in kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually
realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming
reSoUr￿S when receivable.
11

MINISTRY OF RESTORATION INTERNATIONAL PENTECOSTAL CHURCH
Notes to the accounts for the year ended 31 December 2023 cont.d
Donated services and facilities
These are only included in incoming resource5 (with an equivalent arnount in resources expended) where
the benefit to the Charity is reasonably quantifiable, measurable and material. The value pla￿d on these
resources is the estimated value to the charity of the service or facility received, which is the amount the
charity would have been willing to pay to obtain sen4ices or facilities of equivalent economic benefit on the
open market.
Volunteer hel
The value of any volunteer help received is not included in the accounts but is described in the trustees.
annual report.
Investment income
This is included in the accounts vthen receivable.
Investmen
ins and losses
This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing
investments to market value at the end of the year.
Rental Incom
Hall hire rental income is included in the income and expenditure account net of collection charges and
gross of caretaker fees on a receivable basis.
nterest receivabl
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by
the charity: this is nomally upon notificats'on of the interest paid or payable by the bank.
1.4 Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of the charity.
Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to
set aside to use for a specific purpose. Restiicted funds are donations which the donor has specified are to
be solely used for particular areas of the Trust's work or for specific projects being undertaken by the Trust.
There is no formal policy on the allocation of funds to designated funds. There is no formal policy of transfer
be￿een funds. Any proposed transfer behveen funds would be considered on the particular
circumstances.
12

MINISTRY OF RESTORATION INTERNATIONAL PENTECOSTAL CHURCH
Notes to the accounts for the year ended 31 December 2023 conLd
1.5 Expenditure and irrecoverable VAT
Liabili
reco
nition
Expenditure is recognised once the￿ is a legal or constructive obligation to make a payment to a third
paty, It is probable that settlement will be required and the amount of the obligation can be measured
reliably. Expenditure is classified under the following headings-
Costs of raising funds comprise all of the costs involved in our fundraising events, i.e. craft fayres,
gospel cabaret's & community fireworks events
Expenditure on charitable activibes includes all the costs of furthering the purposes of the charity
and their associated support costs.
Investment expenses - caretaker fees for managing hall hires
Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
Allocation of su
ort costs
Support costs are those functions that assist the work of the charity but do not directly undertake charitsble
activities. Support costs include back office costs, finance, personnel and governan￿ costs which support
the Churches activities. These costs have not been allocated be￿een cost of raising funds and
expenditure on charitable activities because the charities fijndraising activities are minimal, hence only the
direct costs for raising funds are categorically stated on the SOFA. The only other potential cost that could
have been allocated is stsff costs, however all of our staff are volunteers.
eratin
leases
The charity classifies the lease of computers and prinkn'ng equipment as operating leases., the title to the
equipment remains with the lessor and the equipment is replaced every 5 years whilst the economic life of
such equipment is normally 4 years. Rental charges are charged on a straight line basis over the term of
the lease.
1.6 Assets
Tan
ible fixed assets for use b the chari
These are capitalised if they can be used for more than one year, and cost at least £1.000. They are valued
at cost or a reasonable value on receipt excluding land and buildings which are stated at their re-valued
amount.
Depreciation has been provided at the following rates in order to write off the assets over their estimated
useful economic lives.
A regular annual review of Ihe likelihood of asset impairment is undertaken.
Equipment and Plant- 25°k Straight line
Investments
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other
investment assets are included at trustee's best estimate of market value.
13

MINISTRY OF RESTORATION INTERNATIONAL PENTECOSTAL CHURCH
Notes to the accounts for the year ended 31 December 2023 conLd
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short tem highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
1 .7 Liabilities
Creditors and
rovisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past
event that will probably result in the transfer of funds to a third party and the amount due to settle the
obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their
settlement amount after allowing for any trade discounts due.
1 .8 Accounting for branches
United Kin
dom
Ministry of Restoration is headquartered in Walthamstow East London and has branches in Nottingham,
Brixton (South London) and Cardiffr, these branches have no separate legal identity. These branches are
significantly small and have been consolidated into the accounts on an accruals basis.
International
Ministry of Restoration has intemational branches in Jamaica and Nigeria. these branches have no
separate legal identity. These branches are Immaterially small and have been consolidated into the
accounts on a cash basis.
1.9 Taxation
The charity is exempt from tax on income and gains falling within section 521 to 536 of the Income Taxes
Act 2007 (ITA 2007) or section 256 of the tsxab'on of Chargeable Gains Act 1992 (TCGA 1992) to the
extent that these are applied to ts charitable objects.
2. Winding up or dissolution of the charity
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts
and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable
body or bodies having similar objects to the charity.
14

MINISTRY OF RESTORATION INTERNATIONAL PENTECOSTAL CHURCH
Notes to the accounts for the year ended 31 December 2023 cont.d
3. Income from donations
2023
2022
Offerings
General donations
Gift Aid
73,998
795
9,215
78,668
4,530
9,009
84,008
92,207
4. Other trading activities
2023
2022
Fundraising events
5. Other Income
2023
2022
Sundry income
1,033
Total Incoming resources
85,041
92,207
15

MINISTRY OF RESTORATION INTERNATIONAL PENTECOSTAL CHURCH
Notes to the accounts for the year ended 31 December 2023 conLd
6. Analysis of expenditure on charitable activities
2023
2022
Furth8rlng the objects of the charlty:
Ministry, missionary & evangelism
Music dept
Audio visual dept
Travel
9,650
4.896
4.393
7,395
13,108
5,559
6,268
6,950
26,334
31,885
Premises costs:
Rent
Utilities
Building Insuran
Building repairs & maintenance
2,020
16,783
9,103
3,059
11,842
8,123
1.955
30,965
21,920
IT & Communications:
11,233
9,721
Office costs:
1,955
2,904
PRIMedia costs:
432
432
Governance Costs:
Independent examinerfs fee
Other professional fees
Bank charges
Bank interest
Loan interest
Professional subscriptions
Depreciation - Equipment
1,200
428
2,864
1,200
886
5,064
12
5,017
350
5,905
9,762
154
6,128
20,536
18,434
Other expenses..
Sundries
228
314
Total cost of all church activitles
91,683
85,610
16

MINISTRY OF RESTORATION INTERNATIONAL PENTECOSTAL CHURCH
Notes to the accounts for the year ended 31 December 2023 conLd
7. Net incoming resources before transfers
2023
2022
This Is stated after crediting:
Offerings and donations
and after charging:
84,008
92,207
Operating leases- equipment
Depreciation on owned fixed assets
Independent examinerfs fee
Bank interest payable
1,185
6,128
1,200
2,563
5,905
1,200
12
8. Tangible functional fixed assets
Land &
Buildings
Motor Equipment
Vehicle and Plant
Total
Cost or valuation
At 1 January 2023
Additions
Revaluation
1.171.116.
1,254
183,967 1,356,337
At 31 December 2023
1,171,116
1,254
183,967 1,356,337
Depreclatlon
At 1 January 2023
Charge for the Year
1,254
171,862
6,128
173,116
6,128
At 31 December 2023
1,254
177,990
179,244
Net book value
At 31 December 2023
1,171,116
5,977, 1,177,093
At 31 December 2022
1,171,116
12,105 1,183,221
All assets are used for direct charitable purposes and there are no inalienable or historic assets.
17

MINISTRY OF RESTORATION INTERNATIONAL PENTECOSTAL CHURCH
Notes to the accounts for the year ended 31 December 2023 conLd
2023
2022
9. Changes in resources applied for fixed assets
Net movement in funds from Statement of Financial Activities
Resources applied on fixed assets for charitable use
(6,642)
6,597
Net movement in funds (needed)lavailable for future acts'vits'es
(6.642)
6,597
10. Analysis of assets and liabilities representing each of the charity's funds
Unrestricted Designated Restricted
Funds
Funds
Funds
Total
Funds
At 31 December 2023
Current assets
Current liabilities
12,772
(38,439)
12,772
(38,439)
(25,667)
(25,667)
At 1 January 2023
Current assets
Current liabilities
12,807
(26,565)
12,807
(26,565)
(13,758)
(13.758)
11. Debtors
2023
2022
Other debtors
Recoverable gift aid
500
9,047
500
8,297
9,547
8,797
18

MINISTRY OF RESTORATION INTERNATIONAL PENTECOSTAL CHURCH
Notes to the accounts for the year ended 31 December 2023 conLd
12. Creditors: amounts falling due within one year
2023
2022
Bank overdraft
Trade creditors
Accrued expenses
Sundry Loan
30.416
5.123
2,900
20,495
3.170
2,900
38,439
26,565
13. Creditors: amounts falling after more than one year
2023
2022
Secured bank loan (falling due in less than 5 years)
Secured bank loan (falling due after 5 years)
85,350
65,752
85.350
77,146
151,102
162,496
The secured bank loan is secured on the church building in Walthamstow, London (MOR Headquarters)
which had a carrying value of £850,000 when it was last revalued in 2005. The terms of the security provide
for the lender to claim title to the property in the event of default on principal and interest payments should
a restructuring of the loan not be possible.
19