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. - 1 - 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: - A very gifted and committed DHM ministry team. - Weekly healing services at St. Patrick’s Church of Ireland, Ballymacarrett. Weekly prayer ministry at Shankill Methodist Church and at Hope Centre, Berry Street, Belfast. - Weekly online prayer ministry. - Monthly healing services at St. Finnian’s, Larne Churches and other satellite services across N. Ireland. - Prayer Ministry Training – in-person and online. Development and updating of prayer ministry training to include offering a new prayer ministry course and prayer ministry resource manual 2025. - Two Healing and Deliverance Conferences in Larne and in Belfast in 2025 attended by over 135 people. - Development of online and livestreaming ministry on Facebook and YouTube. Significant increase with online engagement and participation. - Expanding the reach of the ministry locally, nationally and internationally through in-person and - online healing services. - Development of Zoom and phone ministry which allows people to speak with a team member and to receive prayer over the Zoom or over phone call. - Addition of a new Officer Manager who has increased capacity of the ministry in administrative, social media and prayer ministry provision. - Testimonies from people who have received healing and encouragement through livestreaming services. - Over 4000 prayer requests have been passed on to a team of 120 intercessors who commit to pray for requests daily for 30 days. - Development of “satellite” healing services. - Development of partnerships with youth agencies. - Development of the ministry team through “Going Deeper” Days. - Weekly prayer healing clinic at Berry Street, Belfast in partnership with Crown Jesus Ministries. - Growth and strengthening 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 - A Report on Evangelicals in N Ireland” being launched by Evangelical Alliance NI. - Exhibitor stand at “The Balmoral Show” which provided opportunity to inform the visitors to the show about DHM and to pray and witness to many people across the 4 days. ## **Training:** - Development of a new and updated Prayer Ministry Training and Resource which builds on the prayer ministry training that has been taking place for a number of years. - 3 “Equipping the saints” conferences in Larne with David Legge (Deliverance), Kelvin McCracken (Freedom from Masonic), Michael and Hazel Gerner (Growing in Prophetic Gifts). - Development of online training and training resources. - Preparing new Advanced prayer ministry training for team members. ## **Days of Prayer:** - Days of Prayer for Peace and Reconciliation across the land. ## **Development of ministry with young people:** - Ministry Development Officer – partnerships with the Hub Chaplaincy at Queen’s University. - Involvement Summer Madness Youth Festival staff and membership of the executive board of Summer Madness. - Young adults speaking at Healing Services, leading worship and involved in prayer ministry. - 2 - 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:** - Involvement in a network of prayer movements praying for the land. - Relentless Prayer: Interdenominational Prayer with a particular focus on praying for North Belfast and West Belfast. ## **Interdenominational aspects of the ministry:** - Invitation from Catholic Parishes to develop healing service and ministry. - DHM Team asked to speak on healing, share testimonies and minister at gathering for 4 Catholic parishes in South Dublin. - Interdenominational prayer ministry training. - Going Deeper Days with Matthew Rudolph, Messianic Leader, and Paddy Monaghan (Evangelical Catholic Initiative) - Contributed testimony to a new resource “Good News People - A Report on Evangelicals in N Ireland” being launched by Evangelical Alliance NI. ## **Divine Healing Resources:** - Development of new Divine Healing resources: pamphlets, leaflets. Online resources- video, audio and print. New Video and audio resources. These can be downloaded from the shop page on the website www.divinehealingministries.org. - Prayer ministry training 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. - 3 - 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. - Monthly Youth Services. - Speaking at Youth Fellowships, schools. - Young adults speaking 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 ministry: Pastoral Care, youth, publicity, training, outreach, intercessors, finances. - Continuation of “Going Deeper” Days of reflection and training for the team. Development of team through gatherings and ongoing training and increased opportunities for prayer at Townsend Street and other locations. - · Development of the prayer ministry training. - Development of “DHM Schools of Ministry” – Healing and Deliverance Conferences, Prophetic Intercession Conference, Going Deeper in Prayer. - Developing the interdenominational and intergenerational aspects of the ministry. Develop links with Down and Connor Diocese, Archdiocese of Armagh, and the other Catholic Dioceses. Interdenominational Divine Healing services in Catholic parishes. - Planning further mission trips to South America. - Developing partnerships with other ministries for example Summer Madness, 24/7, Transformations, YWAM, Crown Jesus Ministries, Healing the Land, The Hub Church of Ireland/Methodist Chaplaincy. - 4 - Docusign Envelope ID: D53C9AC4-93F5-4646-9E93-846F5760AC65 ## **INTERDENOMINATIONAL DIVINE HEALING MINISTRIES** ## **TRUSTEES REPORT (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_ - Development of new Divine Healing resources: pamphlets, leaflets, online resources. - Development of the DHM website. - Communication of testimonies of healing through various media including social 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 Training – Development and updating of prayer ministry training course and resources. - Pray ministry training over Zoom including participants from Republic of Ireland, England, Scotland, Belgium, Germany, Netherlands, Zambia, Kenya, Namibia, USA. - Stepping into the Prophetic Training and Deliverance Training. - Planning Advanced Prayer Ministry Training. ## **Unity:** - Planning Healing services at Catholic parishes in N. Ireland and Republic of Ireland. - Going Deeper Days with Matthew Rudolph, Messianic Leader. ## **Communication:** - DHM website – Redesigning the DHM resources and writing new resources on prayer and healing. Creation of search and categorisation facility on the website to help people navigate the site more easily. ## **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. - 5 - 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: ......................... - 6 - 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: - 1. Accounting records were not kept in accordance with section 63 of the Charities Act (Northern Ireland) 2008; or - 2. The financial statements do not accord with those accounting records; or - 3. The financial statements do not comply with the accounting requirements of the Charities Act (Northern Ireland) 2008; or - 4. There is further information needed for a proper understanding of the financial statements to be reached. ## **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: ............................ - 7 - 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. - 8 - 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| ||||| - 9 - 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. - 10 - 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. - 11 - 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. - 12 - 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| - 13 - 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|-| - 14 - 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. - 15 - 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. - 16 - 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| - 17 - 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. - 18 - 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** - 19 - 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. - 20 -