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2025-09-30-accounts

Docusign Envelope ID: D53C9AC4-93F5-4646-9E93-846F5760AC65

Charity registration number 101661 (Northern Ireland)

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Docusign Envelope ID: D53C9AC4-93F5-4646-9E93-846F5760AC65

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr G F W Hewitt
Mr F McMorrow
Mrs H F Brown
Mr D Howe
Mrs E Whyte
Mr R Loade
Mr M Coates
Mrs N K McClelland
Charity registration Northern Ireland 101661
Principal address 28 Townsend Street
Belfast
BT13 2ES
Independent examiner Moore Braniff
2 Beechill Business Park
96 Beechill Road
Belfast
Northern Ireland
BT8 7QN
Bankers Ulster Bank Ltd
11-16 Donegall Square East
Belfast
BT1 5UB

Docusign Envelope ID: D53C9AC4-93F5-4646-9E93-846F5760AC65

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES

CONTENTS

Page
Trustees report 1 - 6
Independent examiner's report 7
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10 - 20

Docusign Envelope ID: D53C9AC4-93F5-4646-9E93-846F5760AC65

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES

TRUSTEES REPORT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

The Trustees present their annual report and financial statements for the year ended 30 September 2025.

The accounts have been prepared in accordance with the accounting policies set out in note to the accounts and comply with the charity's constitution, the Charities Act (NI) 2008 and the Statement of Recommended Practice, The Charities (Accounting and Reports) Regulation (NI) 2015.

Objectives and activities

The charity's objectives are to offer members of the public prayer for healing together with the laying on of hands and anointing/blessing with oil at regular weekly services in the Greater Belfast area and, by invitation, throughout Northern Ireland. Also to be praying for the land and praying in unity.

The policies adopted in furtherance of these objects are to have regular prayer groups to support the various areas of activity, to hold regular Healing Team meetings and Committee meetings and there has been no change in these during the year.

Objectives

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 this plan have been set as follows:

  1. Renewal of Trustees and Committee.

  2. Organise prayer support for the whole ministry.

  3. Increase the number of individuals, churches and communities reached by Divine Healing Ministries. Weekly and monthly healing services including St. Patrick’s Ballymacarrett, Shankill Methodist Church, Hope Centre, Berry Street, Larne Churches, parishes across N. Ireland and Rep. of Ireland.

  4. Strengthen the interdenominational aspect of the ministry with new healing services at Catholic parishes.

  5. Developing online downloadable resources, both free and paid for booklets, audio and video recordings.

  6. Developing phone ministry provision with a new VOIP phone system which allows team members to answer phone calls from people requesting prayer.

  7. Developing the online ministry which has expanded significantly.

  8. Developing further links with mission partners in Colombia and in Kenya.

  9. Developing youth outreach within the ministry in partnership with the Summer Madness Youth Festival, the Hub Church of Ireland/Methodist Chaplaincy at Queen’s University, and other youth ministries/agencies.

  10. Developing monthly satellite healing services in Larne, Lisburn and in other towns.

  11. “ Days of Prayer for the Land” in towns across N. Ireland and Republic of Ireland.

  12. Online and in person training in prayer ministry for new team members and advanced training for existing team. Compliance with Public Benefit

  13. Pastoral Care development.

Compliance with Public Benefit

The Trustees have paid due regard to guidance issued by the Charity Commission for Northern Ireland to ensure the activities entered into during the year have helped to achieve the organisations objectives in providing a public benefit.

Docusign Envelope ID: D53C9AC4-93F5-4646-9E93-846F5760AC65

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES

TRUSTEES REPORT (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Achievements and performance

Achievements

Key aspects include:

Training:

Days of Prayer:

Development of ministry with young people:

Docusign Envelope ID: D53C9AC4-93F5-4646-9E93-846F5760AC65

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Partnerships and networking with other ministries:

Interdenominational aspects of the ministry:

Divine Healing Resources:

Financial review

At the reporting date of 30 September 2025, the following is an overview of the charity's position.

The accounts documented an overall net deficit of £46,078 (2024 deficit: £12,763).

The ministry continued to receive donations and combined with funds held on account, the ministry was able to pay for all operational expenses. The ministry continues to focus on increasing donations received to reduce the reliance on cash resources held on account.

Net assets held by the charity at the year end were £97,063 (2024: £143,141). Of this the Ulster Bank account had a closing balance of £93,858 (2024: £107,005). The charity investment decreased in value by £161 (2024: £5,023 increase in value) during the year before the investment was cashed in.

Going Concern

Considering the above and current year budgets the Committee is satisfied that there are adequate funds in place to ensure that the charity can continue its activities and the financial statements for the year ended 30 September 2025 can be approved as a going concern.

The Trustees has assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.

Docusign Envelope ID: D53C9AC4-93F5-4646-9E93-846F5760AC65

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Plans for the future (from 2025-2030 Strategic Plan)

Below is our vision and strategic plan for the future. It reflects Divine Healing Ministries’ commitment to fostering healing and spiritual growth, grounded in faith and inclusivity.

Vision

The vision of Divine Healing Ministries is for the growth of God’s kingdom through prayer for healing in our land and its people as an integral part of the ministry of every church.

Mission

The mission of Divine Healing Ministries is to pray for the healing of individuals and reconciliation in our land.

Strategic Aims

Prayer: To pray and equip others to pray for healing, reconciliation and restoration. Development: To continue to develop and grow interdenominational and intergenerational teams. Growth: To increase the number of individuals, churches and communities reached by the ministry. Governance: To provide good governance, leadership and accountability.

Strategic Objectives 2025-30

  1. To develop and encourage personal and communal prayer times across Divine Healing Ministries.

  2. To increase the number of individuals, churches and communities reached by the ministry.

  3. To strengthen the interdenominational nature of the ministry.

  4. To increase the number of young people involved in the ministry.

  5. To provide regular Healing Services.

  6. To contribute to prayer for healing ministries in other countries.

  7. To develop the most appropriate and effective governance and leadership to sustain the ministry.

To bring the strategic objectives of Divine Healing Ministries to life, our strategic plan has been broken down into focused activities designed to translate vision into action. These activities outline practical steps and initiatives that align with the ministry’s commitment to Unity in Christ, prayer, individual wholeness and healing, community reconciliation, and growth of the ministry. While some tasks within the plan are ambitious, they remain achievable through dedication, faith, and reliance on God’s guidance. By working together with a spirit of collaboration and determination, these initiatives will help the ministry realize its goals, extend its impact, and deepen its mission of healing and reconciliation. Divine Healing Ministries believes that these efforts will bear fruit, advancing God’s kingdom and bringing restoration to individuals, communities, and beyond.

Docusign Envelope ID: D53C9AC4-93F5-4646-9E93-846F5760AC65

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Training:

Unity:

Communication:

Structure, governance and management

The charity was 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 charity. The charity is registered with the Charity Commission for Northern Ireland under charity reference .

The Trustees who served during the year are listed below. Of the Trustees the following acted as Officers:

Director: Mr F McMorrow Honorary Secretary: Mr R Loade (Appointed 23 April 2022) Honorary Treasurer: Mr G Hewitt

The full list of Trustees:

Mr G F W Hewitt Mr F McMorrow Mrs H F Brown Mr D Howe Mrs E Whyte Mr R Loade Mr M Coates Mrs N K McClelland

Recruitment and appointment of trustees

Officers and Trustees are elected at the charity's general meetings. Other Trustees are appointed by the Officers of the charity. Each Trustee 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. No-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 nominated for that office until it is vacated.

Docusign Envelope ID: D53C9AC4-93F5-4646-9E93-846F5760AC65

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Organisational 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 consisting of a Director, an Honorary Secretary and an Honorary Treasurer. The Trustees from within themselves will elect these officers. The committee has no maximum threshold of Trustees who can serve the charity.

The charity's organisational structure is outlined in this diagram:

The trustees report was approved by the Board of Trustees.

..............................

Mr R Loade Trustee 31-03-26 Dated: .........................

Docusign Envelope ID: D53C9AC4-93F5-4646-9E93-846F5760AC65

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF INTERDENOMINATIONAL DIVINE HEALING MINISTRIES

I report on the financial statements of the charity for the year ended 30 September 2025, which are set out on pages 8 to 20.

Respective responsibilities of charity Trustees and examiner

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 2008 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 65 of the 2008 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission Northern Ireland under section 65(9)(b) of the Charities Act 2008.

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the 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.

My role is to state whether any material matters have come to my attention giving me cause to believe that:

Independent examiner's statement

I have completed my examination and I have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.

Moore Braniff

2 Beechill Business Park 96 Beechill Road

Belfast BT8 7QN Northern Ireland 23-03-26 Date: ............................

Docusign Envelope ID: D53C9AC4-93F5-4646-9E93-846F5760AC65

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Unrestricted
Unrestricted
Restricted
funds
funds
funds
designated
2025
2024
2024
Notes
£
£
£
Income and endowments from:
Donations and legacies
3
23,641
21,933
-
Other trading activities
4
1,858
1,992
-
Investments
5
1,207
1,466
-
Other income
6
35,168
45,946
2,610
Total income
61,874
71,337
2,610
Expenditure on:
Raising funds
7
620
-
-
Charitable activities
8
106,929
88,995
2,610
Other expenditure
13
242
128
-
Total expenditure
107,791
89,123
2,610
Net gains/(losses) on investments
14
(161)
5,023
-
Net expenditure and movement in funds
(46,078)
(12,763)
-
Reconciliation of funds:
Fund balances at 1 October 2024
143,141
155,904
-
Fund balances at 30 September 2025
97,063
143,141
-		 Total
2024
£
21,933
1,992
1,466
48,556
73,947
-
91,605
128
91,733
5,023
(12,763)
155,904
143,141

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

Docusign Envelope ID: D53C9AC4-93F5-4646-9E93-846F5760AC65

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES

BALANCE SHEET

AS AT 30 SEPTEMBER 2025

2025
Notes
£
Fixed assets
Tangible assets
16
Investments
17
Current assets
Debtors
18
2,000
Cash at bank and in hand
97,538
99,538
Creditors: amounts falling due within one year
19
(4,471)
Net current assets
Total assets less current liabilities
The funds of the charity
Unrestricted funds
21
The financial statements were approved by the Trustees on .........................
..............................
..............................
Mr G F W Hewitt
Mr R Loade
Trustee
Trustee
30-03-26		 £
1,996
-
1,996
95,067
97,063
97,063
97,063		 2024
£
1,500
110,950
112,450
(2,583)		 £
1,991
31,283
33,274
109,867
143,141
143,141
143,141

Docusign Envelope ID: D53C9AC4-93F5-4646-9E93-846F5760AC65

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

Charity information

Interdenominational Divine Healing Ministries is a non incoroparated entity.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act (Northern Ireland) 2008, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which 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 historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject 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 legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Docusign Envelope ID: D53C9AC4-93F5-4646-9E93-846F5760AC65

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure 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 will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Software

33% straight line

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers

33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

1.8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Docusign Envelope ID: D53C9AC4-93F5-4646-9E93-846F5760AC65

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

(Continued)

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised 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 legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction 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.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing 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 carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Docusign Envelope ID: D53C9AC4-93F5-4646-9E93-846F5760AC65

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates 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 estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 23,641 21,933
Donations and gifts
Donations 23,641 21,933
23,641 21,933
Grants
- -
4 Income from other trading activities
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Non-charitable trading activities 1,858 1,992

Docusign Envelope ID: D53C9AC4-93F5-4646-9E93-846F5760AC65

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

5 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 1,207 1,466

6 Other income

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
designated designated
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Other income 35,168 - 35,168 45,946 2,610 48,556

The charity received £Nil (2024: £1,350) towards the group retreat.

The charity received £30,000 (2024: £40,000) from the Glen Mason Trust, £5,000 (2024:£Nil) fromThompson Trust and £161 other donations towards St Patricks walk, Awake day, leaflets etc (2024: £4,596).

Note 17 shows the breakdown of the designated funds of £Nil (2024: £2,610)

7 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Trading costs
Other trading activities 620 -

Docusign Envelope ID: D53C9AC4-93F5-4646-9E93-846F5760AC65

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

8 Expenditure on charitable activities

Unrestricted Unrestricted
2025 2024
£ £
Direct costs
Ministry operating costs 2,768 -
Share of support and governance costs (see note 9)
Support 77,404 63,784
Governance 26,757 27,821
106,929 91,605
Analysis by fund
Unrestricted funds 106,929 88,995
Restricted funds - designated - 2,610
106,929 91,605

9 Support costs

Support costs
Governance
costs
£
£
Staff costs
77,404
-
Depreciation
-
1,474
Accountancy fees
-
2,469
Donations
-
575
Rent
-
4,807
Rates
-
-
Insurance
-
1,254
Printing and postage
-
7,139
Telephone and fax
-
2,429
Fees and travelling expenses
-
549
Sundry expenses
-
2,378
Computer running costs
-
2,683
CIDA costs
-
-
Retreat costs
-
1,000
77,404
26,757		 2025
£
77,404
1,474
2,469
575
4,807
-
1,254
7,759
2,429
549
2,378
2,683
-
1,000
104,781		 2024
£
63,784
1,367
2,496
2,300
5,376
(1,930)
1,151
5,139
2,332
790
2,412
5,030
158
1,200
91,605

Governance costs includes payments to the independent examiner of £1,092 (2024- £1,032.00) for independent examination fees, the charity does not require or incur audit fees.

Docusign Envelope ID: D53C9AC4-93F5-4646-9E93-846F5760AC65

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

10 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable to the charity's independent examiner:
- for the independent examination of the charity's financial statements 1,092 1,092
- for other assurance services 1,377 1,404
Depreciation of owned tangible fixed assets 1,474 1,367

11 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. During the year two trustees were reimbursed for expenses paid on behalf of the charity.

Mr G Hewitt was reimbursed £Nil (2024:£130 for new printer )

Mr F McMorrow was reimbursed £912 for Mail Chimp subscription, Streamyard Livestreaming (2024:£125 for sandwiches)

Ms N McClelland was reimbursed £248 for printing costs during the year (2024:£878).

Mr D Howe was reimbursed £737 for reprinting book costs, Glenn lunch and Bangor worldwide (2024:£Nil).

Mr B Loade was reimbursed £288 for safeguard training (2024: £Ni).

12 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
3 2
Employment costs 2025 2024
£ £
Wages and salaries 74,307 61,893
Social security costs 1,402 409
Other pension costs 1,695 1,482
77,404 63,784

There were no employees whose annual remuneration was more than £60,000.

Docusign Envelope ID: D53C9AC4-93F5-4646-9E93-846F5760AC65

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

13 Other expenditure

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Financing costs 242 128
Gains and losses on investments
Unrestricted Unrestricted
funds funds
2025 2024
Gains/(losses) arising on: £ £
Revaluation of investments (161) 5,023

14 Gains and losses on investments

15 Taxation

Divine Healing Ministries is a registered charity with HMRC reference XN/91984 and is exempt from tax on income and gains to the extent these are applied to its charitable objects.

16 Tangible fixed assets

Tangible fixed assets
Computers
£
Cost
At 1 October 2024 12,851
Additions 1,479
At 30 September 2025 14,330
Depreciation and impairment
At 1 October 2024 10,860
Depreciation charged in the year 1,474
At 30 September 2025 12,334
Carrying amount
At 30 September 2025 1,996
At 30 September 2024 1,991

Docusign Envelope ID: D53C9AC4-93F5-4646-9E93-846F5760AC65

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

17 Fixed asset investments

Cost or valuation
At 1 October 2024
Disposals
At 30 September 2025
Carrying amount
At 30 September 2025
At 30 September 2024
18
Debtors
Amounts falling due within one year:
Other debtors
19
Creditors: amounts falling due within one year
Trade creditors
Other creditors
Accruals and deferred income
20
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 Listed
investments
£
31,283
(31,283)
-
-
31,283
2025
2024
£
£
2,000
1,500
2025
2024
£
£
-
356
1,423
912
3,048
1,315
4,471
2,583
2025
2024
£
£
1,695
1,482

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 an independently administered fund.

Docusign Envelope ID: D53C9AC4-93F5-4646-9E93-846F5760AC65

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

21 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1
General funds
Previous year:
At 1
Staff Christmas donations
Sound System
General funds		 October
2024
Incoming
resources
Resources
expended
Gains and losses
At 30
September 2025
£
£
£
£
£
143,141
61,874
(107,791)
(161)
97,063
October
2023
Incoming
resources
Resources
expended
Gains and losses
At 30
September 2024
£
£
£
£
£
-
1,080
(1,080)
-
-
-
1,530
(1,530)
-
-
155,904
68,727
(86,513)
5,023
143,141
155,904
71,337
(89,123)
5,023
143,141		 October
2024
Incoming
resources
Resources
expended
Gains and losses
At 30
September 2025
£
£
£
£
£
143,141
61,874
(107,791)
(161)
97,063
October
2023
Incoming
resources
Resources
expended
Gains and losses
At 30
September 2024
£
£
£
£
£
-
1,080
(1,080)
-
-
-
1,530
(1,530)
-
-
155,904
68,727
(86,513)
5,023
143,141
155,904
71,337
(89,123)
5,023
143,141
143,141

22 Analysis of net assets between funds

Unrestricted
funds
2025
£
At 30 September 2025:
Tangible assets 1,996
Current assets/(liabilities) 95,067
97,063
Unrestricted
funds
2024
£
At 30 September 2024:
Tangible assets 1,991
Investments 31,283
Current assets/(liabilities) 109,867
143,141

23 Related party transactions

Docusign Envelope ID: D53C9AC4-93F5-4646-9E93-846F5760AC65

INTERDENOMINATIONAL DIVINE HEALING MINISTRIES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

23 Related party transactions

(Continued)

During the year the charity incurred costs of £Nil (2024: £158) relating to the Christian Irish Diaspora Association an affiliated ministry of the charity.