Charity registration number NIC101661
INTERDENOMINATIONAL DIVINE HEALING MINISTRIES
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
MrGFWHewitt
Mr F Mcmorrow
Mrs H F Brovm
Mr O Howe
Mrs E Whyte
Mr R Loade
Mr M Coates
Mr5 N K Mcclelland
IAppointed 15 August 20241
Charity number
NIC101661
Prlncipal address
28 Townsend Street
Belfast
8T13 2ES
Independerrt examiner
Moore Braniff
2 Beechill Business Park
96 Beechill Road
Belfast
Northern Ireland
BT8 7QN
Bankers
Ulster Bank Ltd
11-16 Donegall Square East
8elfrdSt
BTI 5U8

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES
CONTENTS
Pd8e
Trustee5 report
Independent examiner's report
Statement of financlal activltles
Balance sheet
Notes to the financial statements
10-19

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES
TRUSTEES REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
The Trustees present their annual report and financial statements for the year ended 30 September 2024.
The accounts have been prepa￿d In accordance wlth the accounting policie5 set out In note to the accounts and comply
with the charity's constitution, the Charities Act INI) 2008 and the StstemeTrt of Recommended Practice, The Charlties
(Accountlng and Reports) Regulation (Nl} 2015.
Objectlves and activities
The charity's objectives are to offer member5 of the public prayer for healing together with the layin8 on of hands and
anointing/blesslng with oil at regular weekly services In the Greater 8elfast area and. by invitstion, throughout Northern
Ireland. Also to be prayin8 for the land and praying in unity.
The policies adopted in furtherance of these object5 are to have regular prayer groups to support the various areas of
acti¥ity, to hold regular Healing Team meetings and Committee meetings and there has been no change in these during the
year.
Objertives
To continue the work of the charity the Trustees lead by the Director Fergus Mcmorrow have been engaged in a 5 year plan
covering 2025 - 2030. The objectives of thls plan have been set as follows-
Renewal of Trustees and Committee.
Organise prayer support for the whole ministry.
Increase the number of individua15, churches and communltles reached by Divine Healing Ministries. Weekly and
monthly healing services including St. Patri¢k'$ 8all¥macarrett, Shankill Methodist Church, Hope Centre, Berry
Street. Larne Churches, parishes across N. Ireland and Rep. of Ireland.
strengthen the interdenomlnatlona5 aspect of the ministry with new heallng services at Catholic parishÈs.
Developing online downloadable resour￿5, both free and paid frjr booklets, audio and video ￿(ordIng$.
Developing phone ministry provision with a new VOIP phone system which allows team members to answer
phone calls from people requestlng prayer.
Developing the online mlnlstry which has expanded signlflcantlv.
Developing further link5 With South America in partnership and existing reciprocal mission trlps wlth pastor5 in
Colombia.
Developing youth outreach within the ministry in partnership with the Summer Madness Youth Festival, the Hub
Church of Ireland/Methodlst Chaplalncy at Queen's Universlty, and other youth ministries/a£encles,
10. Developing monthly satellite healin8 services in Larne. Holywood and Lisburn and in other towns.
11. °Days of Prayer for the land. In towns across N. Ireland and Republic of Ireland.
12. Onllne and in person training in prayer ministry for new team members and advanced training for existing team.
13. Pastofal Care developmenL
Compliance wtth Public Benefit
The Trustee5 have paid due regard to guidance issued by the Charity Commission for Northem Ireland to ensure the
activitie5 entered into during the year have helped to achieve the or8anlsations objectives in providing a public benefit.

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES
TRUSTEES REPORT {CONTtNUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
A¢htevements and perfomiaftce
Achievements
Key aspects include:
A very glfted and committed DHM ministry team.
Weekly healing Services at St. Patritys Church of Ireland, Ballymacarrett. Weekly prayer ministry at Shankill
Methodist and Hope Centre, Berry Street.
Weekly online prayer ministry.
Monthly healing services at St. Finni3n's, Larne Churche5 and other satellite servlces across N. Ireland.
Prayer Ministry Tr&inin£- in-person and online. Development and updating of prayer mlnistry training to include
offering a new prayer mlnlstry course and prayer ministry resource manual 2025.
Development of online and llvestreaming mirsistry on Facebook and YouTube. Slgnificant increase with online
engagement and participation.
Expanding the reach of the mln15try locally, nationally and internationally throu8h in-person and online healing
services.
Development of Zoom and phone ministry which allows people to speak with a team member and tts receive
prayer over the Zoom or over phone call.
Addition of a new Offlcer Manager who has increased capacity of the ministry in administrative, social medla and
prayer ministry provision.
Testimonies from people who have received heallng and encouragement through livestreaming services.
Development of "satellite" healing se￿ices.
Development of partnership5 With yO￿h agencies.
Development of the ministry team through "Going Deeper" Days.
Wèekly prayer healing clinic at Berry Street, Belfast in partnership with Crown Jesus Minlstries.
Growth and stren8thening of the interdenominational aspect of the ministry.
DHM Director on Board of Summer Madness Youth Festival and DHM involved with seminars and prayer ministry
at the Youth Festival.
Asked to contribute a testimony to a new resource "Good News People"
Ireland. being launched by Evangelical Alliance Nl.
A Report on Evangelicals in Northern
Trnining:
Development of a new and updated Prayer Ministry Trainlng and Resource which builds on the prayer ministry
training that has been taking place for a number of years,
Development of onllne training and training resources.
Advanced prayer ministry training for team members.
Days of Prayer:
of Prayer for Peace and Reconciliation across the land.
Development of ministry wlth young people:
Youth Offlcer- increased of hour5 per week,
Involvement Summer Madness Youth Festival stsff and membership of the executive board of Summer Madness.
Young adult speaking at Healing Services, leadlng worship and involved in Prayer ministry. Creating youth friendly
resources on prnyer and healing.

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Partnerships and networking wlth other mlnlstries:
Involvement in a network of prayer movements Pfaying for the land,
Re5entles5 Prayer; Interdenominatlonal Prayer with a particular focus on prayinE for North Belfast and West
Belfast.
Interdenomlnatlonal asperts of the mlnlslry:
Invltation from Catholic Parishes to develop healing servlce and ministry.
Interdenominational prayer ministry trainlng.
Going Deeper Days with Matthew Rudolph, Messianic Leader, and Paddy Monaghan (Evangelical Catholic
Initlative).
Asked to contribute a testimony to a new resource 'Good News People - A Report on Evangelicals in N Ireland"
being launched by Ewangelical Alliance Nl.
Divine Heallng Resources:
Development of new Divine Healing resource5: pamphlets. leaflets. Online resources- video. audlo and print. New
Video and audio resource5.
These can be downloaded from the shop page on the webstte
www.divineheallngministries.org.
Development of resources on prayer and healing for young people.
Prayer ministry trdinin£ Resources.
Flnanclal revlew
At the reporting date of 30 September 2024, the following is an overvSew of the charlty's position.
The accounts documented an overall net deficit of £12,763 {2023 deficit: £31.7151.
The ministry eontinued to reteivÈ donations and combined with funds held on account. the ministry was able to pay for all
operational expenses. The ministry tontlnues to focus on increasing donations received to reduce the ￿lianCe on cash
resources held on account.
Net a55ets held by the charlty at the ye3r end wÈre £143,141 12023: E155,9041. Of thi5 the Ulster Bank account had
losing balance of £107,00512023.' £20.5151. The charity Investment increased in value by £5,02312023: £2,057} during
the year.
Golng Concern
Considerlng the above and current year budgets the Committee Is satisfied that there are adequate fvnds In place to
ensure that the charity can continue its artivities and the financial statements for the year ended 30 September 2024 can
be approved as a going concern.
The Trustees has assessed the major risks to which the charlty is exposed and are satlsfied that systems are In place to
mitigate exposure to the major rlsks.

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES
TRUSTEES REPORT ICONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Plans for the future (from 2025-2030 Strateglc Plan)
Below is our vision and strategic plan for the future. It reflects Oivifte Healing Ministr4es' commltment to fosterin8 healing
and Spiritual growth, grounded in faith and inclusivity.
VISION
The vision of Divine Healing Ministries Is for the grovrth of God's klngdom through prayer for heallng in our land and its
people as an integral part ofthe ministry ofevery churth.
MISSION
The mission of Divine Healing Mlnlstries is to pray for the heallng of Individua15 and reconciliation in our land.
STRATEGIC AIMS
Prayer:
Development:
Growth:
Governance=
To pray and equlp others to pray for healing, reconciliation and restoration.
To contlnue to develop and grow interdenominational and intergenerational teams.
To increase the number of individuals, Ghurche5 and communities reached by the ministry.
To provide good 8overnance, leadership and accountability.
STRATEGIC OBJEcfiv£s 2025-30
To develop and encourage personal and commun31 prayer times across Dlvine Healing Minlstrles.
To Increase the number of individuals, churches and communities reached by the ministry.
To 5trengihen the interdenominational nature of the mlnlstry.
To increase the number of young people involved in the ministry.
To Provide regular Healing Services.
To contribute to prayer for healing ministries in other countries.
To develop the most appropriate and effective Eovernance and leadership to sustain the
ministry.
TO bring the strategic objertive5 of Divine Healing Ministries to life. otjr strategic plan has been broken down into focused
activities designed to translate vision into action. These actlvitie5 Outline practical steps and InEtlatives that align with the
ministry's commitment to Unity in Christ, prayer, Indlvldual wholeness and heallng, community reconciliation, and growth
of the ministry. While some tasks withln the plan are ambitious, they ￿maIn achlevable through dedication, faith. and
reliance on God's guidance. BY working together wlth a spirtt of collaboration and determination, these initiative5 will help
the ministry realize its goals, extend its impact. and deepen its mlsslon of healing and reconciliation. Divine HealinB
Ministries believes that these efforts will bear fruit, advancing God's kingdom and bringing restoration to individuals,
communities, and beyond.
Monthly Youth Services.
Speaking at Youth Fellowships, scht)ols.
Young adults speakin8 at services and on team
Mentoring young people on team
Development of resources on prayer and healing for young people.
Working with DHM team members who are coordinating areas of the minlstry". Pastoral Care, youth, publicity,
traininE, Outreach. intercessor5. finance5.
Continuation of "Going Deeper" Days of reflertion and training for the team. Development of team through
gatherfngs and ongoing training and increased opportunitles for prayer at Townsend Street and other locatlons.
Development of the prayer ministry training.
Developin8 the Interdenominational and intergenerntional aspects of the ministry. Develop links with Down and
Connor Diocese, Archd10￿Se of Armagh, and the other Catholic Dioceses. Interdenomlnational Dlvlne Healing
services in Catholic parishes.
Planning further mission trips to South America.
Developing partnerships wlth other mlnlstrles for Èxample Summer Madness. 24/7, Transformations, YWAM,
Crown Jesus, Ministrles. Healing the Land, The Hub Church of Ireland/Methodi5t Chaplaincy,

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES
TRUSTEES REPORT (CONTINUED
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Development of new Dlvine Heallng resources.. pamphlets, leaflets, online resources.
Development of the DHM website including the addition of audio recordings.
Communication of testimonles of heallng through various media including socFal media, website. newsletters.
To consolidate and grow existing DHM services as well as monthly satellite services.
Requests for DHM training in Dublin and Cork.
Training:
Prayer Ministry Trainin8 - Developrrtent and updating of prdyer ministry trainin8 course and resources.
Pray ministry training over Zoom incltJdinB participants from Belgium, England, Zambia.
Stepping into the Prophetic Training.
Unbound Training in 8elf35t.
Planning AdVan￿d Pt7yer Ministry Trainlng.
Unity:
Plannlng Healing services at Cathollc parlshes in Belfast.
Going Deeper Clays with Matthew Rudolph. Messianlc Leader, and Paddy Monaghan (Evangelical Catholic
Initiattvel
Communi¢atbn:
DHM website - Redesigning the DHM resources and writing new resources on prayer and healing. Creation of
search and categorisation facility on the webslte to help people navigate the site more easity.
StructUTep governance and management
The charity wa5 founded in 1992 and is administered and managed from 32 Townsend Street, Belfast, BT13 2ES. On 19
February 2015 the charity adopted a revised constitution which now governs the charlty. The charity is registered with the
Charlty Commission for Northern Ireland under charity reference NIC101661.
The Trustees who Served during the year are listed below. Of the Trustees the followlng acted as Officers:
Director..
Honorary Secretary:
Honorary Treasurer:
Mr F Mcmorrow
Mr R Loade (Appointed 23 April 20221
Mr G Hewitt
The full Ilst of Trustees:
MrGFWHewltt
Mr F Mcmorrow
Mr5 H F Brown
Mr D Howe
Mrs E Whyte
Mr R Loade
Mr M Coates
Mrs N K Mcclelland
{Appointed 15 Au8USt 2024)
Recruliment and appolntment of trustees
Officers and Trustees are elected at the charity's general meetings, Other Trustees are appointed by the Officers of the
charity. Each Trusteè must retire with effect from the conclusion of the annual general meeting next after his or her
appointment but are eligible for re-election at that annual general meeting. N￿one may be elected unless prior to the
meeting the charity is given a valid notice signed by a current Trustee and the proposed candidate. Once an office is filled
another Trustee cannot be nomlnated for that office unttl it Is vacated.

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Organlsational structure
The Charity is managed and administered by the committee of Trustees, The Committee of Trustees must have a minimum
of three members termed as Officers con51Sting of a Direttor, an Honorary Secretary and an Honorary TreaSU￿r. The
Trustee5 from within themselves will elect these officer5. The committee has no maximum threshold of Trustees who can
serve the charity.
The charity's or8ani5ational structure is outlined in this diagram:
COP4MIThEE
g0vem&￿. &C￿n￿bI1ty.
extemal reps Idw>mir*l*)n#l
InpE*). ¥wport
DIRECTOR
splrlu4. ow11ati￿al
The trustees report was approved by the Board ofTrustees.
Mr R Loade
Trustee
Dated.. ...

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF INTERDENOMINATIONAL DIVINE HEAUNG MINISTRIES
I report to the Trustees on my examination of the financial ststements of Interdenominatlonal Dlvine Healing Mlnistrles (the
charity} for the year ended 30 September 2024.
Responslbllltles and basis of report
As the Trustees of the charity you are responsible for the preparation of the financial statements in accordance with the
requirements of the Charities Act (Northern Ireland) 2008 {the 21))8 Act).
I report in respect of my examlnation of the charity's financial ststements tarried out under sectlon 65 of the 2(M)8 Act. In
carrying out my examination I have followed all the appllcable Dlrectlons given by the Charity Commission Northern Ireland
under section 6519llb} of the Charities Att 2008.
Independent examiner's statement
Your attention is drawn to the fact that the charlty has prepared financial statements in accordance wÈth Acc¢>untlng and
Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities.. Statement of Recommended Practice
tssued on l Aprll 2005 which is referred to in the extant regulation5 but has now been withdrawn.
l understand that thls has been done in order for financial statements to provide a true and fair view in accordance with
Generally Accepted Accounting Prartice effective for reportlng periods beginning on or after l January 2015.
I have completed my examination. I confirm that no matters have come to my attetitton In connection with the examination
giving me cause to belleve that In any material respect:
accountin8 record5 were not kept In respect of the charity as required by sertion 63 of the 2008 Act,. or
the financial statement5 do not accord with those records: or
the financial statement5 do not comply with the applicable requlrements concernlng the form and content of accounts
set r)ut tn the Charities (Accounts and Reports) Regulations 2008 other than any requlrement that the accounts give a
tFue and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examinatTon to which attention should be
drawn In this report In order to enable a proper understanding of the financial statements to be reached.
Moore Branlff
2 Beechill Business Park
96 Beechill Road
Belfast
BT8 7QN
Northern Ireland
Dated: 21 March 2025

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Unrestrlrted
funds
Restrlcted
funds
deslgnated
2024
Total
Unrestrlrted
funds
Restrlrted
fund5
designated
2023
Total
2024
2024
2023
2023
Notes
Irlcome and endowments from:
Donation5 and legacie5
Other trading activities
Investments
Other intome
21,933
1,992
1,466
45.946
21,933
1.992
1.466
48,556
28,350
2,000
30,350
15
134
26.452
134
22.025
2,610
4,427
Total Income
71,337
2.610
73,947
50,524
6,427
56,951
Expendtture on:
Charitable att*vities
Other expenditure
88,995
128
2,610
91,605
128
84,180
116
6,427
90,607
116
li
Total expenditure
89,123
2,610
91,733
84,296
6,427
90,723
Net Eains/{lossesl on
investments
12
5,023
5.023
2.057
2.057
Net expendlture and movement
in funds
{12.763}
{12.7631
(31,7151
{31,7151
Reconciliation of funds:
Fund balances at l October 2023
155,904
155,904
187,619
187,619
Fund balance5 at 30 September
2024
143,141
143,141
155.904
155,9D4
The statement of financial activities includes 311 gains and losses recognised In the year. All Income and expenditure derive
from continuing activitles.

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES
BALANCE SHEET
AS AT30SEPTEMBER 2024
2024
2023
Notss
Fixed assets
Tanglble assets
Investments
14
1.991
31,283
402
126,260
33.274
126.662
Current as5et5
Debtors
Cash at bank and In hand
16
1,500
110,950
9,270
23,033
112.4SO
12,5831
32,303
13,061)
Creditors: amounts falllng due wlthln one year
17
Net current assets
109,867
29.242
Total assets less current liabilities
143,141
155.904
Net assets excluding pension liability
143,141
155,904
The funds of the Charity
Unrestricted funds
143,141
155,904
143.141
155.904
The financial Statements were appn)ved by the Trustees on ........
r G F syfewitt
Trustee
Mr R Loade
Trustee

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Aceountlng pollcles
Charlty informatlon
Interdenominational Divine Healing Ministrtes Is a non Incoroparated entity.
1.1 Ar¢ounting cDnvention
The financial statements have been prepared in accordance with the charity's Igovernlng documentl, the Charities Att
2011, FR5 102 ￿he Financial Reporting Standard applicable in the UK and Republic of Ireland" I"FRS 102,1 and the
Charities SORP "Accounting 4nd Reporting by Charities: 5tstement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Stsndard applicable In the UK and Republit of
Ireland (FRS 1021" leffertive l January 20191. The charity is a Public Benefit Entity as defined by FRS 102.
The charlty has taken advantage of the provlslons in the SORP for charitles not to prepare a Ststement of Cash Flows.
The financlal statements have departed from the Charities (Accounts and Reports) Regulatlons 2008 only to the extent
required to provlde a true and fair view. This departure has involved following the Statement of Recommended Practice
for charities applying FRS 102 rather than the version of the Statement of Recommended Prdctice which 15 referred to in
the Regulations but which has since been withdrawn.
The financial statements are prepared In sterling. whlch is the functional currency of the charity. Monetary amounts in
these financial statements are rounded to the nearest £.
The financial statements have been prepared under the hlstorlcal cost conventlon, Imodified to include the revaluation
of freehold properties and to include investment propertles and certaln financial instruments at fair valuel. The
principal accounting pollcies adopted are set out below.
1.2 Golng concern
At the time of approving the financlal statements. the Trustees have a reasonable expectation that the charity has
adequate resources to Continue in operdtlonal exlstence for the foreseeable future. Thu5 the Trustees continue to adopt
the golng con¢ern basis of accountinB in preparin8 the financial statements.
1.3 Charitable funds
Unrestricted funds are avallable for use at the dlscretion of the Trustees in furtherance of their charitable objectives.
Restricted funds are 5ubjert to specific conditions by donors or grantors as to how they may be used. The purposes and
Uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4 Income
Income is recognised when the charity Is le8ally entltled to it after any performance conditions have been met, the
amounts can be measured reliably, and it is probable that income will be recelved.
Cash donations are reco8nised on receipt. Other donations are reco8nised once the charity has been notified of the
donation, unless performance conditions require deferral of the amount. Income tax recoverable in ￿latIon to
donations received under Gift Aid or deeds of covenant 15 recognised at the time of the donation.
Legacies are recoEnised on receipt or otherwise if the charity h35 been notified of an impending dlstrlbution. the
amount is known, and re￿Ipt is expected. If the amount is not known. the legacy is treated as a contingent asset.
10-

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Accountin8 policies
(Continued)
1.5 Expendlture
Expendtture is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it
Is probable that a transfer of economic benefits wlll be required in settlemenL and the amount of the obligation can be
measured reliably.
Expenditure 15 classified by artivity. The costs of each artlvlty are made up of the total of direct costs and shared costs,
includlng SUPPOrt costs involved in undertakin8 each activity. Direct Costs attributable to a 51ngle activity are allocated
directly to that artlvity. Shared costs which contribute to more than one activity and support costs which are not
attributable to a single artivlty are apportloned between those activities on a basi5 consistent with the use of resources.
Central staff costs are allocated on the basis of time spent. and depreclatlon charges are allocated on the portlon of the
asset's use.
Income is recognised when the charity Is legally entltled to it after any perforniance conditions have been met, the
amounts can be measured reliably, and it is probable that income will be received.
Software
1.6 Tanglble flxed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuatlon, net of depreciation
and any Impairment losses.
33% straight Ilne
Depreciation is recognised so as to write off the c05t or valuation of assets less thelr residual values ovèr thelr useful
lÈves on the following bases-
Computers
33% straight line
The Bain or10s5 arising on the disposal of an asset is determlned as the dlfference between the sale proceeds and the
arrying value of the asset, and 15 reco8nised in the statement of financlal activities.
1.7 Fixed a55et investments
Fixed asset investments are initially measured at transaction price excludin8 transattion costs, and are subsequently
measured at fair value at each reporting date. Changes in fair value are recogni5ed in net income/{expenditurel for the
year. Transaction costs are expensed as incurred.
1.8 Impalrment of flxed assets
At each r@portlng end date, the charity reviews the carrying amounts of its tangible and intsngible assets to determine
whether there is any indication that those assets have suffered an impairrnent 1055. If any such indication exists, the
recoverable amount of the asset 15 estlmated in order to determine the extent of the impairment loss lif any).
1.9 Cash and Cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, othEr short-term liquid investments
wlth original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown within borrowings in
¢urrent liabilities.
11

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Acccuntin8 polkies
Icontlnued)
1.10 Flnanclal instruments
The charity has elected to apply the provislons of Sectlon 11 'Baslc Financial Instruments, and Section 12 '0ther
Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Flnancial Instruments are reco8nised in the charity's balance sheet when the Charity becomes party to the contractual
provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a
legalty enforceable right to set off the recognised amounts and there 15 an intention to settle on a net basis or to realise
the asset and Settle the liability simultaneously.
B£T5itfinunciol a55ets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at trdn5aCtion price
including transattion costs and are subsequently carried at 3morti5ed cost Using the effective interest method unless
the arrangement constitutes a finan¢ing transartion, where the tronsaction is measured at the present value of the
future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not
amortised.
805icfinuncialliabilrties
Bas1¢ financial liabilities, including creditors and bank loans are initially recognised at transaction Pri￿ unles5 the
arrangement constitutes a financin8 transaction, where the debt instrument is measured at the present value of the
future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not
amortised.
Debt instruments are subsequently orried at amortised cost, using the effertive interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operatlons
from suppliers. Amounts payable are cla55ified a5 current liabilities if payment is due within one ye3r or less. If not, they
are presented a5 non-current liabilities. Trade creditors are reco8nised initially at transactlon price and subsequently
measured at amortised cost using the effective interest method.
DerecDgnition oAfinanclalllabllities
Financial liabilities are derecognised when the charitys contractual obligations expire or are discharged or ￿nCelled,
1.11 Employee benefits
The c05t of any unused holiday entitlement is recognised in the period in which the employee's services are recetved.
Termination benefits are recognised immediately as an expense when the charity is demonstrabEy committed to
terminate the employment of an employee or to provide termination benefits.
1.12 Retlrement benef
Payments to defined contribution retirement benefit Schemes are charged as an expense as they fall due.
12-

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Crltlcal ac¢ountln8 estimates and judgements
In the application of the charity's accounting policies, the Trustees are requlred to make judgements, estlmates and
assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources, The
estlmates and associated assumptions are based on historical experience and other factors that are considered to be
relevant. Actual results may differ from these estimates,
The estlm2tes and underlyin£ assumptions are reviewed on an ongoing basis. Revislons to accountlng estimates are
recognised In the perlod In which the estimate is revised where the revision affetts only that period, or in the perlod of
the revision and future periods where the revision affects both current and future periods.
Incorne from donatlons and legacles
Unrestricted
funds
Restricted
fund5
designated
2024
Total Unrertricted
funds
Restricted
funds
designated
2023
Total
2024
2024
2023
2023
Donations and gifts
Grants recetved
21,933
21,933
27,350
1,000
27,350
21.933
21,933
28,350
2,000
30.350
Donati(￿5 and 8ifts
Donations
21,933
21,933
26,750
26,750
600
CIDA
21,933
21,933
27,350
27,350
Grants receivable for core artlvltles
Society of Salnt Francis
8rant
Benefact grant
1,000
2,000
2,000
1,000
2,000
3,000
Income from other tradlng artlwftles
Unrestrfrted
funds
2024
Unrestrlrted
tunds
2023
Sale of CDS, Books, Candles and Oil
1.992
15
13-

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES
NOTES TO THE FINANCIALSTATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Income from Investments
Unrestricted Unrestrlrted
funds
nds
2024
2023
Interest receivable
1,466
134
Other income
Uttrestrltted
funds
Restricted
funds
de$ignated
2024
Total
Unrestrlcted
funds
Restrirted
funds
deslgnated
2023
Totsl
2024
2024
2023
2023
Other income
2,610
48,556
22.025
4.427
26,452
The charity re¢elved £1,350 <2023.. £Nill towards the group retreat,
The charlty received £40,OtxJ {2023: £20,000) from the Glen Mason Trust and £4.596 other donations towards St
Patricks walk Awake day, leaflets etc12023: £2,0251.
Nots 17 shows the b￿akdowTr of the designated funds of £2,61012023: £4,427)
14-

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Support tosts
Support costs Govemance
costs
2024
2023
Staff costs
Depreciation
63,784
63,784
1,367
55,849
2,017
1,367
Accountancy fees
Donatlons
Rent
Rate5
2,496
2,300
5,376
<1,930)
1,151
5,139
2,332
790
2.412
5.030
158
1,200
2,496
2,300
5,376
<1,9301
1,151
5,139
2,332
790
2,412
5.030
158
1,200
1,940
3,750
5,055
Insurance
1,582
4,810
4,730
901
3.198
6.775
Printing and postage
Telephone and fax
Fee5 and travelling expense5
Sundry expenses
Computer running costs
CIDA costs
Retreat costs
63,784
27,821
91,605
90,607
Governance costs includes payments to the independent examiner of £1,092 (2023- £1,032.00) for independent
examination fees. the charÉty does not requlre or Incur audit fees.
Net movement In funds
2024
2023
The net movement in funds is stated after charglng/{creditingl:
Fees payable to the charity's independent examlner-
- for the independent examination of the charity's financlal statements
- for other assurance servlces
Depre¢lation of owned tangible fixed assets
1,092
1,404
1.367
1.032
2,017
Trustees
None of the Trustee5 lor any persons connected with them) received any remuneration or benefits from the charity
durlng the ￿ar. Durin8 the year two trustees were reimbursed for expenses pald on behalf of the charity.
Mr G Hewltt was reimbursed £130 for new printer {2023:£2,638.08 for transfer to Bolivia £1.850, two display stands
£430 and meals for visitors £358)
Mr F Mcmorrow was reimbursed £125 for sandwiche5 12023:£972 for Mail Chimp 5ubscriptlon, Streamyard
Livestreaming and Wix}
Mr P Kirch was retmbursed £896 for candles, computer repair, lanyards, 5ticker5 etc.
Ms N Mcclelland was relmbursed £878.45 for printlng costs durlng the year12023:£Nill.
15-

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES
NOTESTO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
10 Employees
The average monthly number of employees during the year was:
2024
Number
2023
Number
Employment ¢0sts
2024
2023
Wages and salaries
Social security costs
Other pension costs
61.893
409
1,482
54.586
1,263
63.784
55,849
There were no employees whose annual remuneration was more than £60,000.
li
Other expenditure
Unrestrfcted
funds
2024
Unrestrlctèd
fund5
2023
Flnancing costs
128
116
IZ Galns and losses on Investments
Unrestrirted Vnrestrlcted
funds
furA5
2024
2023
Galnslllossesl arisin8 on:
Revaluation of investments
5,023
2,057
13 Taxation
Divine Healing Ministries is a registered charity with HMRC reference XN191984 and is exempt from tax on income and
gains to the extent these are applied to its charitable objerts.
16-

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
14 Tangible flxed assets
Computers
Cost
At l Ortober 2023
Additions
9,895
2,956
At 30 September 2024
12,851
Depreclation and Impairment
At l October 2023
Depreclation charged in the year
9.493
1,367
At 30 September 2024
10,860
Carrying amount
At 30 September 2024
1.991
At 30 September 2023
402
15 Fixed asset Investments
Listed
investments
Cost or valuation
At l Ottober 2023
Valuation changes
Disposals
126.260
5,023
1100.0001
At 30 September 2024
3L283
Carrylng amount
At 30 September 2024
31,283
At 30 September 2023
126,260
16 Debtors
2024
2023
Amounts falllng due wlthin one year:
Other debtors
1,500
9,270
17-

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
17
Credltors: arnounts falllng due within one year
2024
2023
Trade creditors
Other creditors
Accruals and deferred in¢ome
356
912
1,315
625
1,181
1,255
2,583
3,061
18 Retirement benefit 5chernes
2024
2023
Defined contributlon schemes
Charge to proflt or105s in respect of defined contributiori 5cheTnes
1.482
1,263
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are
held separately from those of the charity in independently administered fund.
19 Unrestrlcted funds
The unrestricted funds of the charity comprise the unexpendÈd balances of donations and grants which are not subjert
to speclflc conditions by donor5 and grantors as to how they may be used. These include designated fund5 which have
been set a51de out of unre5trirted funds by the trustees for specific purposes.
At l October
2023
In¢omlng
resources
Resource5Gains and1055es
expended
At30
Septern￿r 2024
Staff Christmas donations
Sound System
General funds
1,080
1,530
68,727
11,0801
IL5301
186,5131
155.904
5.023
143,141
155,904
71,337
(89,123)
5.023
143,141
18-

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
19 UnrestrlrtÈd funds
(Continued)
Prevlous year.
At l October
2022
Incomint
resources
ResourcesGalns and losses
expended
At3D
September 2023
Luana Herrera In Bolivia
University Fees Bollvia
Staff Christmas donations
Brother David's 80th donation5
Benefact Grant
General funds
1.850
11,8501
1400}
{725}
11,452}
12,lJX)}
177,869)
725
1,452
2,000
44.097
187,619
2,057
155,904
187,619
50.524
184,296)
2,057
155,904
20 Analysls of net assets between funds
Unrestrlcted
funds
2024
At 30 September 2024:
Tangible asset5
Investments
Current a55etsllliabilities)
1,991
31,283
109,867
143.141
Unrestrieted
funds
2023
At 30 September 2023:
Tangible assets
Investments
Current a55et511liabilitiesl
402
126.260
29,242
155,904
21 Related party transactions
During the year the charity incurred costs of £15812023: £Nill relating to the Christian Irish Dlaspora Assoclatlon an
affiliated mlnlstry of the charity. During the year the charity ￿ceiVed donatlons of £Nil12023: £6001 from the Christian
Irish Diaspora Association.
19-