OpenCharities

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

← Global Prophetic Alliance

2025-06-30-accounts

REGISTERED CHARITY NUMBER: SC052986

Report of the Trustees and

Financial Statements for the Year Ended 30 June 2025

for

Global Prophetic Alliance SCIO

Global Prophetic Alliance SCIO

Contents of the Financial Statements for the Year Ended 30 June 2025

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 11
Report of the Independent Auditors 12 to 14
Statement of Financial Activities 15
Balance Sheet 16
Cash Flow Statement 17
Notes to the Cash Flow Statement 18
Notes to the Financial Statements 19 to 27

Global Prophetic Alliance SCIO

Report of the Trustees for the Year Ended 30 June 2025

TRUSTEES P Sanderson
S Johnson
E Stark
N Reed
REGISTERED OFFICE 95 Bothwell Street
Glasgow
G2 7HX
REGISTERED CHARITY NUMBER SC052986
AUDITORS Azets Audit Services
Titanium 1
King’s Inch Place
Renfrew
Glasgow
PA4 8WF
BANKERS Bank of Scotland
167-201 Argyle Street
Glasgow
G2 8BU
EXECUTIVE DIRECTORS Emma Stark
David Stark
SENIOR LEADERS Sam Robertson
Daniel Graham
Hannah Graham

Page 1

Global Prophetic Alliance SCIO

Report of the Trustees for the Year Ended 30 June 2025

The trustees present their report with the financial statements of the charity for the year ended 30 June 2025. The trustees have adopted the provisions of 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Having been conceived in 2009 as Glasgow Prophetic Centre, an independent ministry project, Global Prophetic Alliance was established in 2023 as a charitable Trust. It exists for the particular charitable purposes of:

Purpose

The charity’s purpose is summarised as, ‘Revealing the voice of God to the Nations.

OBJECTIVES AND ACTIVITIES

Our Core Beliefs

The strategic mission of Global Prophetic Alliance is influenced by five beliefs that are core to who we are:

As a result of these core beliefs, much of the Charity’s work, projects and activities is characterised by:

The charity’s headquarters in Glasgow Scotland is best described an apostolic hub that trains, equips and resources the church around the world to be excellent in knowing and using the gifts of the Holy Spirit, especially the prophetic, revelatory, and supernatural aspects of the Kingdom of God.

The staff and volunteer team of the charity do this through communicating the voice of God (prophecy) in a variety of ways and means, such as: prophetic ministry, healing prayer appointments, conferences, worship events and a wide range of innovative teaching, preaching and prophetic media activity online.

The team’s ministry has had a major impact around the world through networking with, and supporting, individuals, churches, ministries, businesses, and organisations. They have prophesied to many thousands of individuals, groups and families - equating to tens of thousands of volunteer hours spent in pouring out love, comfort, encouragement and Christian guidance. The staff and teaching team have trained many thousands in prophetic and spiritual ministry and an estimated ten million prophetic emails have been sent to inboxes all over the world. These free daily emails have been a source of hope and strength to Christian believers, some of whom are isolated, hurting, suffering, or enduring persecution for their faith.

Page 2

Global Prophetic Alliance SCIO

Report of the Trustees

for the Year Ended 30 June 2025

Executive Directors’ Report

The last year has been marked by several incredible highlights for the charity but alongside these successes, the leadership and staff of Global Prophetic Alliance (GPA) have had to navigate some of the most challenging waters in the organisation’s fifteen plus years of history.

New Building (Waterloo Street)

One of the most joyful events of the year was the long-awaited move into a workspace fitting for the HQ of an international organisation with a large staff and volunteer base (15,000 sqft, Alhambra House, Waterloo Street). The Charity’s staff had occupied “temporary” offices in poor quality, cramped accommodation in the Bridgeton area of Glasgow for almost two years longer than we had originally anticipated. Therefore, when the opportunity arose to occupy a vacant, high-quality, modern office space in Glasgow city centre (paying only reduced service charges) we took it and moved in April 2025. Immediately the benefits of having a large building with ample room to host events began to pay off, with the hosting of the first Prophetic Worship School intensive week in May 2025, a Raising Prophets intensive, and Senior Leaders / Lion Roars retreats. Being able to run events in our own space is not only beneficial from a financial point of view (no venue rental costs) but is easier to organise and allows the team to directly look after the comfort and needs of our clients, visitors, and delegates to our high standard of care.

Having raised significant funds towards new building costs in 2023-24 GPA was able to invest in furniture and equipment (including auditorium seating for 170+, office desks, and hospitality servicing tables) which will serve the Charity’s guests for many years to come.

Second Building Move (Bothwell Street)

Unfortunately, one of the risks of a rent-free charity let is a lack of contract security and, within a few months of moving into the Waterloo Street accommodation, the Charity was given three months’ notice to leave (by 14 Nov. 2025). Fortunately, an alternative office of similar size (c.15,000 sq ft) and higher specification was found nearby (95 Bothwell Street) on a similar short-term, rent-free arrangement. However, the monthly service charge for such a large city centre space is a substantial financial commitment for the Charity. The arrangement is contracted until August 2026, with a small possibility of a short-term rolling month-month contract beyond then. However, ultimately this building is not a long-term solution and will likely require another move in late 2026.

Whilst these city centre buildings are excellent facilities, with adequate space for events (saving on substantial venue fees), staffing, and ministry, and the rent-free arrangements are financially prudent, the need to move operations, furniture, and equipment on a frequent basis is time-consuming and expensive, and is demoralising for staff, volunteers, and supporters. As the Trustees have reported in every year since 2019, the Charity’s need for a suitable long-term facility remains one of our most significant priorities—and challenges.

Closure of Power Church

Since August 2023, Power Church , the weekly worship gathering of GPA’s Glasgow HQ, had been meeting on Sunday afternoons in a small, rented hall within another church in Paisley. This space was restrictive to growth, did not reflect the Charity’s core values, and was a challenging venue to manage from a technical, and visitor/staff comfort point of view. Furthermore, the 3pm Sunday afternoon timing presented difficulties for attendees, staff, and volunteers. Despite efforts in 2024 (and in prior years) to recruit or appoint a permanent, dedicated church leader for Power Church, it has proved consistently impossible to find a suitable candidate for this vacant role.

For these reasons, along with a strategic pivot towards an international remit, It was therefore decided that Power Church would cease meeting permanently when the Charity moved into the new Waterloo Street building in late Spring 2025. This would enable GPA’s staff and leadership to focus on the ministry’s core strategic objectives, especially broadcasting, events, and training schools.

As a replacement for the weekly rhythm of Power Church worship services, a new event, called “Power Encounter” was trialled on Friday evenings in the Waterloo Street during summer and autumn 2025. The intention was to make this a live broadcast event, but this proved challenging for technical and musical reasons, as well as a shortage of skilled volunteers, and it was eventually retired in November 2025 (prior to the move to Bothwell Street). Although popular with GPA’s local community of around 100 committed volunteers (“Covenant Family”) these Power Encounter evenings failed to successfully reflect the leadership team’s strategic (and spiritual) expectations of what a regular public worship-withrevelation event broadcast from Glasgow could be.

Advancements and Growth in Broadcasting

For the last five years, Global Prophetic Alliance has used broadcasting (video streaming across multiple platforms and formats) and social media to help accomplish its charitable objectives. Since the Covid pandemic most the charity’s filming efforts were “Zoom-style” broadcasts from home, or occasional filming days at hired studios, with hired equipment. The

Page 3

Global Prophetic Alliance SCIO

Report of the Trustees

for the Year Ended 30 June 2025

Advancements and Growth in Broadcasting - Continued

former was made with low production standards, with the technical values not reflecting the high quality and uniqueness of the content, and the professionalism of GPA’s hosts and guests.

/

On the other hand, the latter (hiring studio space) enabled recordings to be made to a higher standard of excellence, but each recording project was expensive, lengthy and restrictive, requiring significant advance planning and additional staff time and resources. Therefore, during 2024-25 the Charity made significant investments in studio space and equipment. Initially, a studio was furnished and decorated within a spare bedroom of the Stark’s home (due to the lack of space in GPA’s temporary offices in Bridgeton), allowing the opportunity for more broadcasting and recording to be scheduled and at short notice if required. Then, in May 2025, the move to the new building in Waterloo Street enabled GPA to build its first proper, dedicated studio, with space for two “sets”.

As well as specialist one-off series (such as “ At the Stark’s Table ”, “ Demolishing Strongholds: The Patriarchy ”), the most significant new broadcast that the new studio spaces enabled us to launch is “ The War Rooms ”, a weekly prophetic briefing. In just over a year this show has replaced Power Hour as the organisation’s flagship broadcast—although the ramifications of some of the episodes have had far-reaching consequences for the organisation (see below).

The strategic decision to move GPA’s PowerTV subscription service away from the Vimeo OTT platform and to Uscreen required careful planning and significant staff effort. However, this has been an excellent shift and PowerTV continues to go from strength to strength.

Successful Conferences

The annual GPA Conference in September 2024 was held in the Main Auditorium of the Glasgow Royal Concert Hall for th/e first time, a major coup for the Charity, and a significant spiritual statement for a Scottish Christian organisation to occupy such a large space for a whole weekend. The event (and the subsequent Senior Leaders’ and Lion Roars Retreats held in other spaces within the GRCH) was well-attended, delegate feedback was very enthusiastic, and the recordings/filming of new songs from GPA Worship and Ali McFarlane were a spectacular success

Unfortunately, some of the venue staff complained about the Christian content of the conference and this required several follow-up meetings between GPA’s senior leaders and the Concert Hall’s staff so that GPA’s conference in 2025 could return to the same venue. These negotiations were successfully navigated and, after some minor concessions that did n/ot compromise GPA’s core values and objectives, the subsequent 2025 conference returned to the GRCH. /GPA’s annual “Start the Year Right” Conference in January 2025 was once again held in the Hilton, Glasgow. Initially planned as a smaller event (but with a focus on the online audience) we still enjoyed good numbers in-person, as well as a large online audience on the newly relaunched PowerTV app.

The “War Rooms” Controversy

During spring and summer 2024 the broadcast team began to draw up plans for GPA’s new show, The War Rooms . This would be the Charity’s first weekly broadcast from our new purpose-built studio, featuring prophetic voices from GPA’s network of prophets around the world, and hosted by Emma Stark and the core broadcasting team at HQ.

Following delays in completing the new studio build, the first episodes were recorded in late October 2024, with the first episode being broadcast on Monday 4 November 2024. This, co-incidentally was the day before the US Presidential Election. The content, though spiritual in nature and non-partisan/political, contained a message that predicted the reelection of Donald Trump but included a prophetic vision that God would “punch Donald Trump” at some point during his presidency.

Viewers were divided in their reaction to this video, and many received the message as it was intended—as a symbolic, prophetic challenge to the church for its political and nationalistic compromises and idolatries. However, many viewers, especially in the USA, reacted very negatively to the video, with hostility. Threats were made against GPA and its leaders and around 50 senior Christian leaders connected with the “Apostolic Council of Prophetic Elders” (ACPE) gathered in Dallas, Texas and wrote a document denouncing the broadcast and specifically Emma Stark. Subsequent videos produced by members of the ACPE received far more views than the original War Rooms episode, bringing more negative attention to Emma and GPA.

During this challenging time the Trustees and GPA’s senior leadership and staff were in prayerful, round-the-clock communication with each other and a statement was released, responding to and refuting some the claims of the ACPE. It was an upsetting and painful period for everyone involved with the Charity, as well as some other ministers associated with GPA who were threatened (with cancellations of ministry opportunities) or boycotted (ACPE members withdrawing from conferences and so on).

The Consequences of ACPE Actions

The ACPE’s very public actions have had significant consequences for GPA, both financially and strategically. In this financial year the Charity suffered a 21% drop in donation income and, whilst it is not possible to definitively attribute this

Page 4

Global Prophetic Alliance SCIO

Report of the Trustees for the Year Ended 30 June 2025

The Consequences of ACPE Actions - Continued

to donors (particularly those based in the USA) withdrawing support, we believe that this is likely to be the most significant contributing factor to the decline.

Strategically, because many large conference platforms (particularly those of the white, evangelical church) have become closed to GPA’s ministers since November 2024, the organisation has had less opportunity to use such platforms to publicise its vision, mission, and messages.

However, not all the consequences have been negative. Instead of these platforms, GPA has found itself spear-heading a new (informally organised) international prophetic movement that is rejecting political compromise and interference and is pursuing purity in prophecy and in the character of prophets.

As a result, in 2025 GPA has been reaching new audiences with its broadcasts. Its staff and ministers have taken on a greater international leadership and discipling role to leaders, churches, and ministries who have chosen to reject some of the perceived problematic behaviours and cultures of previous prophetic movements.

The International Network

In January 2025 the Charity organised and promoted its first event outside of the UK, in New Jersey, USA. With support from many of GPA’s US-based Associate Ministers, and a team of staff travelling to minister and administrate, this event was well-attended and received. Similar events (where a larger GPA team was sent from Glasgow) took place in Alaska, Cape Town and Northern Ireland this year and these forms of “remote” conferences are indicative of a shift in how GPA is impacting on a national and international scale. Rather than either:

a) requiring attendees to travel to Glasgow from all over the world to be trained and/or ministered to, or, b) sending GPA ministers to appear as a guest minister on another’s organisation’s platform or conference, It is now possible for the Glasgow “HQ” to act as a travelling resource for GPA “hubs” and thus serve the global prophetic community, bringing encouragement, training, teaching, and ministry. One significant example of this was a June 2025 ministry trip that Emma Stark, Samuel Stark and I undertook to Tanzania, where GPA Associate Ministers Phil, Julie, and Michael Hepworth run Water for Africa. As well as sharing the gospel amongst remote Masai communities, running a prophetic conference for local pastors, and ministering to the Water for Africa farm staff, we were able to see, first hand, the remarkable work that the Hepworths do in providing safe, clean, drinking water to millions of impoverished people in one of the poorest countries of the world. They are extremely grateful to GPA for its support and consider the organisation their prime place of spiritual connection and input.

Although there is no requirement for GPA Associate Ministers to use the name “Global Prophetic Alliance” or “GPA” in titles or branding, a number of them have chosen to do so, including in Mexico (GPA Latin America), Alaska (GPA Alaska), Cape Town (GPA South Africa), and Romania (GPA Romania). The links between the Charity and these organisations are purely relational, and there are no legal or financial covenants or commitments in place.

GPA London Hub

Closer to home, this year GPA has been running regular (close to monthly) prophetic training and ministry weekends in London. Initially a team from Glasgow (1-2 ministers, a worship leader, an administrator) travelled to the capital for these but we have now trained and recruited a mature and gifted team of volunteers in London. GPA London is now established as GPA’s first official “GPA Hub” outside of Glasgow, and Hannah Graham has been sent to lead this project (part-time employee) from Autumn 2025. At this stage GPA London is a fully-funded project of GPA. (To avoid confusion we now refer to GPA’s offices/staff base in Glasgow as “GPA HQ”).

In Summary

The Charity’s objective to, “reveal the voice of God to the nations” remains a strong driver of all that we do and in 202425 we began to see most strongly the fruits of a deliberate strategic pivot away from a local, Glasgow focus, to an international resourcing and influencing focus. (This pivot was undoubtedly accelerated by the unforeseen break with the ACPE-led prophetic movement in the USA, which has required new creativity in building fresh connections but has also brought freedom).

GPA’s broadcasting, its worship music (GPA Worship), and its training and mentoring of prophets and leaders in a myriad of nations is now truly a global strategic initiative. Therefore, the charity can now confidently support pioneers and projects that are largely, if not entirely, based outside of Scotland.

The continued interest in GPA’s Raising Prophets programme, its worldwide community of Prophetic Nests , and the growth in senior leaders who are joining the network, demonstrates that there is a need and demand for an organisation that will boldly make a case for, to train on, and to model the gift of the prophet—and robust prophetic communities—to the modern church. Considering some recent very public scandals amongst the global church, the requirement for teaching, resources, and demonstrations of purified, non-partisan, worshipful companies of prophets—such as those that GPA has birthed and continues to raise up and support—is as necessary and important as it has ever been.

Page 5

Global Prophetic Alliance SCIO

Report of the Trustees for the Year Ended 30 June 2025

ACHIEVEMENT AND PERFORMANCE Departmental reports

Operational Team

Coming out of the pandemic 2021-22 the organisation increased its staff count in line with an increased visibility and demand on its services. During 2024 the decision was made to restructure the organisation and right-size employee levels to a more efficient level. This involved several redundancies and an increase in more flexible contractors. These decisions have delivered significant savings for the organisation whilst maintaining the excellence in output that GPA has become known for.

Total No. of Team Of which, f/t
employees		 Of which, pt/t
employees		 Of which, freelance
contractors
June 2025 24 16 2 6
June 2024 23 13 4 6
June 2023 27 21 6 -
June 2022 27 16 9 2
June 2021 17 5 11 1
June 2020 12 2 10 -

Prophetic Community

2024 - 2025 has seen some great changes for the prophetic community at GPA. Weekly gatherings at Rehope Paisley continued in the second half of 2024, however in Spring 2025 we saw the closure of Power Church, along with the Sunday Expression & online live streaming in April 2025.

Power Church Leadership changed from Nicola McMichael to Anna McRobert as PCL (Prophetic Community Lead).

GPA moved into their new Head Quarters at Alhambra House in the city centre and Friday Night Power Encounter began for just those in Covenant Family initially, with the vision to open the doors to the public after the summer.

Covenant Family are thriving in this new venue, with each Power Encounter being creative & Spirit led. There has been regular attendance of 40 highly committed people, with a deep sense of belonging to the family of GPA.

Highlights of 2025 so far have been Power Encounters, GPA Staff & Covenant Family Ministering at Refuel again and the beginning of Team Training nights in preparation for beginning Live Check-up appointments in the Autumn.

Worship

This year has been one of growth, expansion, and prophetic momentum for GPA Worship. Building on the strong foundations of last year, we have stepped into new levels of global influence, creative output, and leadership development. Our focus on revealing the voice of God through song, sound, and movement has remained central, even as we have launched new initiatives and faced the challenges of team transition.

We led over 180 worship sets this year (up from 150 last year), continuing to serve both our own community and churches across the nations. Creatively, we released 5 singles and recorded our first 7-track album, The Healing, scheduled for release in September 2025, with the featuring of 3 new voices to our audience. Alongside this, Season 2 of the Prophetic Worship Podcast released 25 episodes, more than double last year’s 12, and continues to be described internationally as a lifeline for worshippers.

Our first Prophetic Worship School was launched with 64 students, a major milestone in our vision to train and reproduce prophetic worship leaders. In addition, our Worship School Intensive gathered 60 students for focused equipping. These steps represent a long-term investment in future generations of worship leaders. We also completed 9 international ministry trips (up from 2 last year), taught on worship multiple times in Canada and the Netherlands, and served at 7 UK events.

Although we were part of writing fewer songs this year (23 compared to 36 last year), the shift reflects a deliberate focus on school launch, album production, and increased international ministry. Our new building has also been a catalyst, enabling regular team nights and leadership development sessions that have been deeply formative for our growing team.

Page 6

Global Prophetic Alliance SCIO

Report of the Trustees for the Year Ended 30 June 2025

ACHIEVEMENT AND PERFORMANCE Continued

Events

Another great year filled with our much-loved GPA Conferences and Events with over 1500 people coming to Glasgow for training, worship, teaching and ministry.

24-25 events:

Leadership Development

Since returning to work in March, the Leadership Development Department has focused on strengthening, supporting, and expanding leadership development team. Key areas of activity have included:

Highlights and Key Achievements

Page 7

Global Prophetic Alliance SCIO

Report of the Trustees

for the Year Ended 30 June 2025

ACHIEVEMENT AND PERFORMANCE Continued

Raising Prophets

The last financial year saw several innovations within the Raising Prophets Team. Homework, further reading and an annual assignment was introduced in alignment with the curriculum, to embed course knowledge. New content innovations were introduced including “Prophet Of The Month” teaching.

Systems were also upgraded with the introduction of PowerTV in January 2025. All RPs, both new and existing, were onboarded onto the new platform which offered an easy-to-use customer interface.

Nests continue to evolve, with a new suggested curriculum introduced and bespoke New Nest Leader training launched in August 2024.

Broadcasting and Power TV

In this financial year, Global Prophetic Alliance continued to extend its global broadcast reach with dynamic prophetic teaching, worship and media content across YouTube, social media and our new Power TV app platform.

Following the launch of our new flagship War Rooms show in November 2024, the series has generated over 437,000 views across 30 episodes, averaging 15 minutes and 5 seconds in watch time per viewer. Our weekly YouTube broadcasts Power Hour and Power Church also thrived, delivering a combined 1.1 million views and adding 7,800 new YouTube subscribers over the year.

Recognising the need to foster deeper community and create a unified destination for prophetic media, we successfully migrated our OTT Power TV app to a brand-new community-based platform. This upgrade enables subscribers not only to view broadcast content but also to engage through community forums, challenges and user analytics features. Power TV now serves as the exclusive home for our Raising Prophets School and new Prophetic Worship School content when an applicant enrolls in the respective courses. This strategic shift has driven subscriber growth from 500 to 817 — a 63% increase year-on-year.

Our strategic focus on digital broadcasting has also been reflected in continued organic social media growth across GPA and Emma Stark channels:

Platform FY Opening Followers
(Jul 31, 2024)		 FY Close Followers
(Aug 20, 2025)		 YoY Growth
GPA Facebook 31,794 35,185 11%
GPA Instagram 12,038 13,889 15%
Emma Stark Facebook 55,787 58,152 4%
Emma Stark Instagram 41,652 46,268 11%

Page 8

Global Prophetic Alliance SCIO

Report of the Trustees

for the Year Ended 30 June 2025

FINANCIAL REVIEW

Financial Review

The 2024/25 financial year saw a slowing of the giving compared to the previous financial year. This resulted in a total income of £1.43m, a 37% decrease from the previous financial year total of £2.27m. The costs have slightly increased from £1.55m to £1.61m this year.

Our overall negative result of -£184k for the year highlights the need to push fundraising in the 2025/26 financial year to bring us back on track.

Total donation and legacies, including Gift Aid amounted to £917,127 (2024: £1,690,888). Income from trading activities was £513,227 (2024: £575,460). The costs of raising funds amounted to £397,413 (2024: £432,878).

This income has been essential to fulfilling the charity's objective of 'the advancement of education in accordance with Christian principles and in particular for the purpose of training and equipping in Christian leadership, mission and ministry' and provided income to support the charity's other key objective of 'the advancement of the Christian faith'.

The Trustees take care to ensure that ticket pricing for events is reasonable and fair and that accessible pricing policies are in place for all events, including discretionary discounts, concessions, and complimentary tickets for those in financial hardship.

The Balance Sheet as of 30 June 2025 shows that the charity has the assets required to deliver its commitments to the community.

Included in Fixed assets are various items of Sound, Lights and Video Equipment valued at £60,352 (2024: £46,246), Office Equipment £23,220 (2024: £24,430) and Fixtures and Fittings valued at £57,100 (2024: £5,413).

Reserves policy

The Trustees have adopted a reserves policy which they consider appropriate, to ensure the continuing ability of Global Prophetic Alliance to meet its objectives and obligations. The policy also seeks to maintain an acceptable ratio between the free reserves and the level of unrestricted cash expenditure.

'Free reserves' are represented by the unrestricted funds less the tangible fixed assets. 'Unrestricted cash expenditure' represents the operating costs for the year less the charge for depreciation.

The Charity does not intend to accumulate significant reserves but depends upon the ongoing support of its donors to meet future costs. Considering the significant number of full-time and part-time staff on payroll the charity aims to hold in general reserves an amount equivalent to 3 month’s staff costs.

At Balance Date, unrestricted reserves stood at £82,761 (2024: £182,917) which represents approximately 1.5 months staff costs. This is half the amount we need to meet our desirable reserve target.

Page 9

Global Prophetic Alliance SCIO

Report of the Trustees

for the Year Ended 30 June 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Global Prophetic Alliance SCIO (GPA) is a Scottish Charitable Incorporated Organisation, governed by its governing document, dated 5 December 2023. It is registered as a charity with the Office of the Scottish Charity Regulator (OSCR). This charity has been established to replace International Network of Prophetic Centres (SC043135). International Network of Prophetic Centres intends to be wound up and had passed its assets and liabilities to Global Prophetic Alliance on a merger basis.

Recruitment and appointment of new trustees

As set out in the governing document, the Trustees of GPA are individuals, numbering no fewer than five and no more than nine, and are appointed by the Trustees. At present, there are four serving Trustees. The Trustees are actively working to appoint an additional Trustee to meet the minimum requirement. A Trustee may retire by giving notice in writing to the other Trustees. The Chair of the Trustees is appointed by the Trustees.

After the following appointments and resignations during the year and since the year end, there are four serving Trustees.

D Stark – resigned 1[st] September 2025 J Robertson – appointed 16 November 2024, resigned 4[th] December 2025, resigned P Sanderson – appointed 1[st] September 2025

Organisation

As set out in the governing document, the Trustees of GPA are obligated to meet at least once per year. This meeting may be held in person, teleconference or online videoconference. Any Trustee may call a meeting of the Trustees and questions arising at a meeting of the Trustees shall be decided by a majority of votes; where there is an equality of votes, the chairperson of the meeting has a casting vote. No Trustee business is conducted at a meeting of the Trustees unless a quorum (one third or two Trustees - whichever is greater) is present throughout the meeting.

A resolution in writing signed by all the persons holding office as Trustees at the time shall be as valid and effective as if it had been passed at a meeting of the Trustees duly convened and held; a resolution of that kind may take the form of a number of copies containing the text of the resolution, with each copy being signed by one or more Trustees. Scanned copies received by fax or by email from the Trustee’s personal or business email address shall be acceptable.

Induction and training of new trustees

New Trustees are fully briefed on: their legal obligations under charity law, OSCR’s guidance on Trustee duties, and are informed of the content of the governing document, the decision-making processes, the business plan and recent financial performance of the charity. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.

Public Benefit

The Trustees have paid due regard to the Office of the Scottish Charity Regulator's (OSCR) guidance on public benefit in deciding the activities undertaken by the Charity in the year. The Trustees are satisfied that the information provided in the report and accounts meets the public benefit reporting requirements.

Related Parties and Co-operation with other Organisations

In line with the charity’s constitution, none of our Trustees receive remuneration or other benefits for their duties as a Trustee of the charity. GPA (previously INOPC) is led by two executive officers, Emma and David Stark and both served on the INOPC/GPA Board of Trustees during 2012-2025. At the beginning of the financial year 2025-26 David Stark resigned as a Trustee. Emma Stark remains a Trustee.

Emma and David Stark work as executive officers both full-time, in a vocational capacity and hold individual employment contracts with GPA. Where a potential conflict of interest could arise as trustees and executive officers (e.g. the setting of annual salaries, etc), they are required to excuse themselves from Board discussions and decisions.

Any connection between a Trustee or senior manager of the charity with another charity, church, organisation, ministry or ministry must be disclosed to the full board of Trustees in the same way as any other contractual relationship with a related party.

Under these provisions, GPA employ two of the Trustees, David Stark and Emma Stark and the remaining Trustees are satisfied that these employments are in keeping with the Constitution. The remuneration of both Trustees and a summary of transactions with related parties is set out in Notes 7 of the Notes to the Financial Statements.

Page 10

Global Prophetic Alliance SCIO

Report of the Trustees

for the Year Ended 30 June 2025

Risk management

The Trustees conduct an on-going review of major risks as part of its regular monitoring and reporting. Internal risks are minimised by the implementation of procedures in regard to good practice child protection policies, fire safety and health and safety inspections where the Charity's activities operate. Financial risks are minimised by the implementation of procedures for the authorisation of all transactions on a regular basis.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The charity Trustees are responsible for preparing a Trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland requires the Trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charity Accounts (Scotland) Regulations 2006 (as amended), and the provisions of the Trust deed. They should also have regard to the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' 2015 (FRS 102), issued by the joint SORP-making body, and any subsequent amendments or variations to this statement.

The Trustees are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by order of the board of trustees and signed on its behalf by:

Sarah Johnson Trustee

Date: 27[th ] March 2026

Page 11

Global Prophetic Alliance SCIO

Report of the Independent Auditors to the Trustees of Global Prophetic Alliance SCIO

Opinion

We have audited the financial statements of Global Prophetic Alliance SCIO (the 'charity') for the year ended 30 June 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

As stated in note one of the financial statements and the trustees report, the trustees have acknowledged the level of unrestricted reserves fell well short to achieving financial stability. This matter indicates a material uncertainty exists on the charity’s ability to continue as a going concern. Our opinion is not qualified in respect of this.

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion:

Page 12

Global Prophetic Alliance SCIO

Report of the Independent Auditors to the Trustees of Global Prophetic Alliance SCIO

Resonsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Extent to which the audit was considered capable of detecting irregularities, including fraud Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council's website, to detect material misstatements in respect of irregularities, including fraud.

We obtain and update our understanding of the entity, its activities, its control environment, and likely future developments, including in relation to the legal and regulatory framework applicable and how the entity is complying with that framework. Based on this understanding, we identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud.

In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures which included:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Page 13

Global Prophetic Alliance SCIO

Report of the Independent Auditors to the Trustees of Global Prophetic Alliance SCIO

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Azets Audit Services Chartered Accountant Statutory Auditor Titanium 1 King's Inch Place Renfrew Glasgow PA4 8WF

Date: 27/3/26

Page 14

Global Prophetic Alliance SCIO

Statement of Financial Activities for the Year Ended 30 June 2025

INCOME AND ENDOWMENTS
FROM
Notes
Donations and legacies
2

Charitable activities
Other trading activities
3

Total

EXPENDITURE ON
Raising funds
4

Charitable activities
Ministry Activities
5

Total

NET INCOME/(EXPENDITURE)

RECONCILIATION OF FUNDS
Total funds brought forward

TOTAL FUNDS CARRIED
FORWARD		 Unrestricted
Funds
£
814,458
513,227
1,327,685
396,888
1,030,953
1,427,841
(100,156)
182,917
82,761		 Restricted
Funds
£
102,669
-
102,669
525
186,389
186,914
(84,245)
724,892
640,647		 2025
Total
Funds
£
917,127
513,227
1,430,354
397,413
1,217,342
1,614,755
(184,401)
907,809
723,408		 2024
Total
Funds
£
1,690,888
575,460
2,266,348
432,878
1,118,773
1,551,651
715,369
192,440
907,809

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

Page 15

Global Prophetic Alliance SCIO

Balance Sheet As at 30 June 2025

2025 2024
Unrestricted Restricted Total Total
FIXED ASSETS Notes Funds Funds Funds Funds
£ £ £ £
Tangible Assets 10 21,739 118,934 140,673 75,543
Intangible Assets 10 - - - 209
CURRENT ASSETS
Debtors 11 33,646 - 33,646 13,605
Inventory 11 - - - -
Cash at bank and in hand 160,671 521,713 682,384 950,557
194,317 521,713 716,030 964,162
CREDITORS
Amounts falling due within one year 12 (133,295) - (133,295) (132,104)
NET CURRENT ASSETS 61,022 521,713 582,736 832,058
TOTAL ASSETS LESS CURRENT
LIABILITIES 82,761 640,647 723,408 907,809
NET ASSETS 82,761 640,647 723,408 907,809
FUNDS 13
Unrestricted funds:
General fund 82,761 182,917
Restricted funds 640,647 724,892
TOTAL FUNDS 723,408 907,809

The financial statements were approved by the Board of Trustees and authorised for issue and were signed on its behalf by:

Sarah Johnson- Trustee Date: 27[th] March 2026

The notes form part of these financial statements

Page 16

Global Prophetic Alliance SCIO

Cash Flow Statement for the Year Ended 30 June 2025

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Proceeds from sale of tangible fixed assets
Purchase of other Fixed assets
Net cash used in investing activities
Change in cash and cash equivalents in the reporting period
Cash and cash equivalents at the beginning of the reporting
period
Cash and cash equivalents at the end of the reporting period		 2025
£
(172,259)
(172,259)
(96,414)
500
-
(95,914)
(268,173)
950,557
682,384		 2024
£
815,103
815,103
(20,853)
-
-
(20,853)
794,251
156,306
950,557

The notes form part of these financial statements

Page 17

Global Prophetic Alliance SCIO

Notes to the Cash Flow Statement

for the Year Ended 30 June 2025

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income for the reporting period (as per the Statement of Financial
Activities)
Adjustments for:
Depreciation charges
Amortisation charges
Loss on disposal of tangible fixed assets
Loss on disposal of intangible fixed assets
Increase in debtors
Decrease in inventory
Increase in creditors
Net cash provided by operations
2.
ANALYSIS OF CHANGES IN NET FUNDS
At
01/07/24
£
Net cash
Cash at bank and in hand
950,557
Total
950,557		 2025
£
(184,401)
21,387
42
9,396
167
(20,041)
-
1,191
(172,259)
Cash
flow
£
(268,173)
(268,173)		 2024
£
715,369
17,912
52
-
-
24,957
11,051
45,762
815,103
At
30/06/25
£
682,384
682,384

The notes form part of these financial statements

Page 18

Global Prophetic Alliance SCIO

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.

Going Concern

For the year ended 30 June 2025, the charity made a deficit of £184,401 and at the year end had unrestricted reserves stood at £82,761 which fell short of the trustees’ desired target of holding three months’ staff costs. This presented a material uncertainty with regards to the charitable organisation being a going concern. The Trustees have plans to address this issue by means of:

The Trustees consider that preparing the financial statements on the going concern basis is appropriate, which assumes that the charity is able to continue to operate in the foreseeable future. In reaching this opinion the trustees have prepared forecasts for a period which is at least twelve months from the date of signing of these financial statements.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds; it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Purchases of over £250 are capitalised. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stage Equipment - 20% on reducing balance Fixtures and fittings - 20% on reducing balance Computer equipment - 20% on reducing balance

Intangible fixed assets

Amortisation is provided using a 20% reducing balance method in order to write off each asset over its estimated useful life.

Stock Policy

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slowmoving items.

Taxation

Global Prophetic Alliance SCIO is a charity within the meaning of Section 467 of the Corporation Tax Act 2010. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 and section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied for charitable purposes only.

Page 19

Global Prophetic Alliance SCIO

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

1. ACCOUNTING POLICIES (continued)

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. DONATIONS AND LEGACIES

Donations
Donated Facilities (Rent)
Gift Aid
Total
3.
OTHER TRADING ACTIVITIES
Card rewards
Church event contributions
Income from courses
Income from events
Interest
Music Royalties and ad income
Power TV subscriptions
Sale of resources
Total
4.
RAISING FUNDS
Raising donations & legacies
Advertising & marketing
Broadcasting and film production
Event costs
Hospitality - volunteers & clients
Music Production
Network costs
P&P cost
Product costs
Resources & teaching materials
School expenses
Total		 2025
£
774,522
75,000
67,606
917,127
2025
£
-
690
314,241
89,258
20,533
5,065
56,596
26,843
513,227
2025
£
559
19,545
170,377
10
19,007
-
3,521
24,694
546
159,153
397,413		 2024
£
1,597,258
-
93,630
1,690,888
2024
£
76
2,913
332,024
169,299
5,222
1,999
11,916
52,682
576,131
2024
£
806
34,929
239,554
511
3,380
266
12,373
22,318
1,117
117,625
432,878

Page 20

Global Prophetic Alliance SCIO

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

5. CHARITABLE ACTIVITIES COSTS

Direct Costs (see note 6)
£
Ministry Activities 1,217,342
6. DIRECT COSTS OF CHARITABLE ACTIVITIES
2025 2024
£ £
Accountancy software 2,822 794
Bank fees 33,593 41,887
Church expenses 9,536 11,525
Cleaning 3,524 1,700
Computer equipment 7,678 324
Contractors 96,537 42,063
Depreciation 21,387 17,912
Intangible fixed asset amortisation 42 52
Furniture 17,488 375
General expenses 8,054 7,503
Grants & gifts 60,772 24,928
Insurance 3,728 2,093
IT costs 76,935 77,702
Ministry travel & subsistence 44,678 13,565
Loss on disposal of tangible fixed assets 9,396 -
Loss on disposal of intangible fixed assets 167 -
New building expenses 29,397 61,616
Postage 712 379
Printing & stationery 1,726 2,803
Professional fees 8,050 13,275
Rent 119,196 50,321
Repairs & maintenance 730 -
Sound & lights 7,632 1,365
Staff costs 619,581 725,664
Staff expenses 28,173 12,182
Telephone & internet 2,529 3,347
Utilities 2,081 3,465
Youth & children 1,198 1,932
Total 1,217,342 1,118,772

Page 21

Global Prophetic Alliance SCIO

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

7. TRUSTEES’ REMUNERATION AND BENEFITS

Amount paid or reimbursed to Trustees, in their capacity as Trustees: nil (2024: Nil)

In line with the governing document, no Trustee receives remuneration or other benefit from their work as a Trustee with the charity.

GPA employ two of the Trustees, David Stark and Emma Stark and the remaining Trustees are satisfied that these employments are permitted under GPA’s constitution.

Gross (pre deductions) payment to David Stark from employment with the Trust: £63,005 (2024: £63,005)

Gross (pre deductions) payment to Emma Stark from employment with the Trust: £68,005 (2024: £63,005)

Additional employer costs for pension and national insurance contributions: £18,841 (2024: £17,520)

Total: £149,851 (2024: £143,530)

Payments to Trustees and related parties

For the year ended 30 June 2025, the following payments were made to Trustees or their related parties:

Book sale proceeds to David Stark in line with the charity’s agreement with all vendors where the vendor receives 90% of the proceeds less any transaction fee: £342.20 (2024: £366.44)

Book sale proceeds to Emma Stark in line with the charity’s agreement with all vendors where the vendor receives 90% of the proceeds less any transaction fee: £13,734.95 (2024: £23,070.33)

Book sale proceeds to Sam Robertson in line with the charity’s agreement with all vendors where the vendor receives 90% of the proceeds less any transaction fee: £342.50 (2024: n/a)

Gross payment to Peter Stark from employment: £1,928.75 (2024: £1064.64)

Gross payment to Sam Robertson from employment: £40,000.04 (2024: £n/a)

Gross payment to Matthew Johnson from contractor services/employment: £7,590 (2024: £n/a)

Musician honorarium to Sarah Johnson for services during various conferences: £4,950 (2024: £2,000)

Donations from Trustees

For the year ended 30 June 2025, the following donations were made from Trustees or their related parties to the charity:

Total: £9,110.51

Page 22

Global Prophetic Alliance SCIO

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

8. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
Total
Average monthly headcount:
Headcount
Employees with total benefits over £60k
£60k to £70k
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
2024 INCOME AND ENDOWMENTS FROM
£
Donations and legacies
932,075
Charitable activities
Other trading activities
576,131
Total
1,508,206		 2025
£
557,596
51,416
10,570
619,581
2025
19
2025
2
Restricted
funds
£
758,813
-
758,813		 2024
£
654,813
59,057
11,794
725,664
2024
21
2024
2
Total
funds
£
1,690,888
576,131
2,267,019

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Page 23

Global Prophetic Alliance SCIO

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES – continued

2024 EXPENDITURE ON
Raising funds
Charitable activities
Ministry activities
Total
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
10.
FIXED ASSETS
COST
At 1 July 2024
Additions
Disposals
At 30 June 2025
DEPRECIATION
At 1 July 2024
Charge for year
Eliminated on disposal
At 30 June 2025
NET BOOK VALUE
At 30 June 2025
At 30 June 2024		 Sound,
lights,
video
£
83,640
32,415
(14,833)
101,222
37,939
12.896
(9,966)
40,869
60,353
45,700		 Unrestricted
funds
£
432,878
973,471
1,406,349
101,857
81,060
182,917
Fixtures
and
fittings
Computer
and office
£
£
17,959
45,950
55,749
8,250
(10,677)
(10,307)
63,031
43,893
12,546
21,520
2,398
6,093
(9,012)
(6,941)
5,932
20,672
57,099
23,221
5,413
24,430		 Unrestricted
funds
£
432,878
973,471
1,406,349
101,857
81,060
182,917
Fixtures
and
fittings
Computer
and office
£
£
17,959
45,950
55,749
8,250
(10,677)
(10,307)
63,031
43,893
12,546
21,520
2,398
6,093
(9,012)
(6,941)
5,932
20,672
57,099
23,221
5,413
24,430		 Restricted
funds
£
0
145,301
145,301
613,512
111,380
724,892
Total
Tangible
Assets
£
147,549
96,414
(35,817)
208,146
72,005
21,387
(25,919)
67,473
140,673
75,543		 Total
funds
£
432,878
1,118,772
1,551,650
715,369
192,440
907,809
Total
Intangible
Assets
£
307
-
(307)
43,893 -
21,520
6,093
(6,941)		 98
42
(140)
20,672 -
23,221 -
24,430 209

Page 24

Global Prophetic Alliance SCIO

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other debtors
Value added tax
Prepayments
Accrued income
Subtotal debtors
Inventory
Total Amounts falling due within one year
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Taxation and social security
Value added tax
Deferred Income
Other creditors
Total
Deferred income
Deferred income represents conference and course fees paid in advanced
Balance forward
Released
Deferred in year
Carried forward		 2025
£
9,107
1,295
-
23,244
33,646
-
33,646
2025
£
14,248
-
61,939
57,108
133,295
2025
£
67,298
(67,298)
61,939
61,939		 2024
£
13,605
-
-
-
13,605
-
13,605
2024
£
13,892
8,405
67,298
42,509
132,104
2024
£
59,447
(59,447)
67,298
67,298

Page 25

Global Prophetic Alliance SCIO

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

13. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Building fund
TOTAL FUNDS
Net movement in funds, included in the above are as
Unrestricted funds
General fund
Restricted funds
Building fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Building fund
TOTAL FUNDS
Comparative net movement in funds, included in the
Unrestricted funds
General fund
Restricted funds
Building fund
TOTAL FUNDS		 At
01/07/24
Net
movement
in funds
£
£
182,917
(100,156)
724,892
(84,245)
907,809
(184,400)
follows:
Incoming
resources
Resources
expended
£
£
1,327,685
(1,427,841)
102,669
(186,914)
1,430,354
(1,614,754)
At
01/07/23
Net
movement
in funds
£
£
81,060
101,857
111,380
613,512
192,440
715,369
above are as follows:
Incoming
resources
Resources
expended
£
£
1,508,206
(1,406,349)
758,813
(145,301)
2,267,019
(1,551,650)		 Net
movement
in funds
£
(100,156)
(84,245)
(184,400)
Resources
expended
£
(1,427,841)
(186,914)		 Transfers
between
funds
£
-
-
-
Movement
in funds
£
(100,156)
(84,245)		 At
30/06/25
£
82,761
640,647
723,409
(1,614,754) (184,400)
(1,551,650) 715,369

Page 26

Global Prophetic Alliance SCIO

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

14. DESCRIPTION OF FUNDS

Unrestricted funds

General Fund - These funds are free to use in accordance with the charity’s aims and objectives

Restricted funds

Building Fund – Funds raised to complete the purchase of a large city centre facility.

15. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

inimum lease payments under non-cancellable operating leases fall due as follows:
Within one year
Total		 2025
£
23,347
23,347		 2024
£
25,400
25,400

Page 27