OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← Mountain of Fire and Miracles Ministries Glasgow 3

2025-06-30-accounts

Introduction

This Statement of Accounts provides a report on the finance and activities of the Mountain of Fire & Miracles Ministries Glasgow 3.

The registere address of Mountain of Fire and Miracles Ministries is:

The registere charity number is SC0466

Review o_ctivities Overview

The Ministry was registered with the Off of the Scottish Charities Regulator asaS__ tish Charitable Incorporated Organisationon July 2016. The Ministry was previously an unincorp — ed association but changed legal form on — July 2016. It has a single tier structure and as __ch the trustees are the members of the ch ble organisation.

Trustees

The management committee, which n_— ally meets monthly, are the charity’s tr es. Membership of the m agement comm is open to all believers in the teachings the Ministry. Trustee re ectedatthe ann general meeting.

The following indi u servedastruste of Mountain of Fire and Miracles Ministries ring the period underr ie 030 June 2025:

Trustees

The charity opera s a branch ministry of the Mountain of Fire and Miracles Ministries in Glasgow. The Ministry is concerned with the furtherance of our beliefs and also the prevention and relief of poverty, relief to those in need by reason of age, ill health, disability, financial hardship or any other disadvantage, to the benefit of all in the community.

Statement of Accounts 2025

Page 2 of 6

B.

Mountain of Fire and Miracles Ministries Glasgow 3

Statement of Financial Activities For the period ended 30 June 2025

Income

Charitable activities Offerings Donations Total charitable activity income

Other income Interest received Storage/Yard Rent Net Income

Expenditure Charitable activities Staff salaries Employer’s NIC Pastor’s expense reimbursements Headquarters - HQRT Rates & Energy Pension costs Accountancy fees Professional fees Post/office stationery Insurance Telephone/internet Transport Sundries Member welfare Repairs/renewals Bank charges Depreciation of motor vehicles Depreciation of Equipment

Total expenditure

Net income and net movement in funds

Funds Reconciliation: Total funds brought forward Total funds carried forward

Statement of Accounts 2025

1 1

1 1

1 1

24,961 20,000 2,/11 2,296 3,466 - - 816 2,051 896 1,351 1,458 642 724 889 2,448 3,193 13,927 17,096 1,010 983 3,441 7,019 3,964 1,921 13,001 10,141 6,543 14,313 171 54 575 766 6,464 3,632 85,405 87,517 ~~53,462 15,503~~ 79,303 63,800 ~~132,765 79,303~~

Page 3 of 6

B.

Mountain of Fire and Miracles Ministries Glasgow 3 Balance Sheet As at 30 June 2025

Fixed assets Motor vehicles Equipment

2025 2024 £ £ 2 1,726 2,301 26,396 18,018 Total fixed assets 28,122 20,319

Current assets

Bank: Barclays Current account Bank: Reserve Account Bank: CAF Savings Account Bank: CAF Current Account Other debtors

523 1,077 499 492 10,077 9,300 94,029 52,129 6,478 4,562 Total current assets 111,606 67,560

Less: Creditors falling due in less than one year Accrued expenses Other creditors PAYE Pension payable

893 2,561 3,185 3,185 2,661 2,690 224 140

Total creditors 6,963 8,576

Net rrenta _ ts/ (liabilities)

104,643 58,984

TOTAL ASSETS LESS C RENT ABILITIES FINANCED BY: Accumulated Fund

Surplus/(Deficit) after taxation

Total funds

132,765 79,303 79,303 63,800 53,462 15,503 132,765 79,303

Signed on behalf of the board of trustees:

be eee ee eee eee a ee eeee tease eee eeaeeeaeeeeneeeaeees Dated: ..........cccccecece eae ee es Mountain of Fire and Miracles Ministries Glasgow 3

Statement of Accounts 2025

Page 4 of 6

B.

Mountain of Fire and Miracles Ministries Glasgow 3 Report of the Independent Examiner For the year ended 30 June 2025

| report on the accounts of the charity for the year ended 30 June 2025, which are set out on pages 2-6.

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeks explanations from the trustees concerning any such matters.

The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, | do not express an audit opinion on the accounts. In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements: ° to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and ting records and comply ee —

Glasgow G3 7PJ

Page 5 of 6

Statement of Accounts 2025

B.

Mountain of Fire and Miracles Ministries Glasgow 3 For the period ended 30 June 2025

Notes to the accounts

  1. Accounting Policies The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FR 02), the Charities and Trustee §estment (Scotland) Act 2005 and the Charities Acco (Scotland) Regulations 2006 amended).

ible Fixed assets

is provided at the following | rates in order to write off ea sset over its eful life: r vehicles 25% reducing balance pment 25% reducing balance

the tangible asset basis of th nisation during the period: Plant, Total mach., etc. £ £ ought forward 45,363 33,756 uring the year 14,842 11,607

rried forward 60,205 45,363

on ought forward 25,045 20,645 the year 7,039 4,400 rried forward 32,084 25,045 alue brought forward 20,318 13,111 alue carried forward 28,121 20,318

Statement of Accounts 2025

Page 6 of 6

B.

~~OOOO~~