1089193
The Japanese Christian Fellowship 33 Creswick Road London, W3 9HG
Financial Statements & Trustees Annual Report
for the year ending 31st March 2023
## JAPANESE CHRISTIAN FELLOWSHIP (UK)
||Index|
|---|---|
|Charity Information|Page 1|
|Trustee's Report|Page 2 - 3|
|Independent Examiner's Report|Page 4|
|Statement of Financial Activities|Page 5|
|Balance Sheet|Page 6|
|Notes to the Accounts|Page 7 - 9|
## JAPANESE CHRISTIAN FELLOWSHIP (UK)
## CHARITY INFORMATION
|CHARITY HAME:|Japanese Christian Fellowship (UK)|Japanese Christian Fellowship (UK)|
|---|---|---|
|CHARITY REGISTRATION No.:|1089193||
|GOVERNING DOCUMENT:|Constitution adopted 3rd June 2001, as||
||amended 8th September 2001 and||
||9th June 2002||
|TRUSTEES:|Ken Cowell|_(Advising Pastor)_|
||Kikusaburo Horinouchi||
||Miyoko Britton||
||Nobuhiro Baba||
|HOLDING TRUSTEES:|Kikusaburo Horinouchi (UK)||
||Nobuhiro Baba (UK)||
||Miyoko Britton (UK)||
||Kiyoshi Udagawa (Japan)||
||Takao Ikeya (Japan)||
|CORRESPONDENCE DETAILS:|33 Creswick Road||
||Acton||
||London||
||W3 9HG||
|SOLICITORS:|Pothecary Barratt||
||Talbot House||
||Talbot Court||
||Gracechurch Street||
||London||
||EC3V 0BS||
|INDEPENDENT EXAMINER:|Peter Saltiel||
||Church & Charity Accounts Service Ltd||
||7 Planchadeau||
||23460 Saint-Pierre-Bellevue||
||France||
||_formerly, 69 Portland Place_||
||_Greenhithe, Kent, DA9 9FE_||
|BANKERS:|NatWest Plc||
||PO Box 159||
||332 High Holborn||
||London||
1
TRUSTEES’ REPORT FOR JAPANESE CHRISTIAN FELLOWSHIP (UK) For the year ended 31st March 2023
The trustees present their report and the financial statement for the year ended 31[st] March 2023.
The trustees give their wholehearted gratitude and praise to the Lord for His love and grace toward His Church, the Japanese Christian Fellowship UK (JCF).
## Charity reference and administration details
Name - Japanese Christian Fellowship Registration number - 1089193 Address - 33 Creswick Road, Acton, London, W3 9HG
Objectives and activities
The Gospel of Jesus Christ has been proclaimed to Japanese people in the UK for some 47 years by members of JCF.
Rev. Ken Cowell continues to be a trustee from 2015 as an assisting pastor. Rev.Keiichiro Yoshizawa was appointed as an advising pastor at the committee meeting on the 5th December 2020.
## Achievements and performance
JCF’s main worship service was held every Sunday afternoon at Christ Church, Kensington.
Until the national locked down started in March 2020. By the Lord’s blessing, we started online services from August. Despite the new style of worship, the numbers attending worship service have held steady during the year.
The average attendance was 30 between April 2022 to March 2023 (32 in the previous year).
They came from not only London and UK cities but from different part of the world including Japan and Europe who were the old members of JCF and some new members.
Holy Communion was conducted twice at JCF House.
The membership at the end of March 2023 stands at 15 (16 in the previous year). JCF generally sponsors eight regular meeting, including online Bible study group (Reading Bible study group) and Friday fellowship and Wednesday prayer meeting.
JCF and its pastors have served the Japanese community in the UK by pastoring and helping those in need according to the Fellowship’s Constitution. Sessions of counselling and advice have been provided to numerous individuals.
Although the evangelistic meeting for the wider Japanese community in Europe were held this time at Stuttgart in Germany from 4th to 7st August 2022.
## Financial review
Income for the year was £41,440 (2022 £27,905), Expenditure was £35,584(2022 £22,107), resulting in a net income for the year of £5,856 (2022 £5,798).
Net current assets at the 31st March 2023were £63,822 (2022 £57,966) with tangible assets of £645,155 relating to the JCF house.
2
## Structure, governance and management
The charity is an unincorporated association with a governing document constitution adopted 3rd June 2001, as amended 8th September 2001 and 9th June 2002.
There are six trustees of which five are holding trustees.
A Trustee is an incumbent communication with a long-standing Christian faith, well-acquaint with Christian doctrine, faithful in prayer, and able to get along well with others.
A trustee is nominated by the Pastor and appointed by resolution passed at the Annual General Meeting of the church.
A Trustee holds office for two years and shall be eligible for reappointment.
The Holding Trustees shall comprise three church members (incumbent communicants) with Leave to remain visa status, and two former JCF church members who have returned to live in Japan.
A Holding Trustee is nominated by the Committee of Trustees and appointed by resolution passed at the Annual General Meeting of the Church.
This report was approved by the trustees on 24[th] June 2023.
Ken Cowell Kikusaburo Horinouchi Nobuhiro Baba Miyoko Britton Trustee Trustee Trustee Trustee
3
Independent Examiner’s Report to the Trustees / Members of Japanese Christian Fellowship (UK) Registered Charity No. 1089193 for the year ended 31[st] March 2023
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31[st] March 2023.
## **Responsibilities and basis of report**
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Peter Saltiel Church & Charity Accounts Service Ltd 7 Planchadeau 23460 Saint-Pierre-Bellevue France _Formerly 69 Portland Place, Greenhithe, Kent, DA9 9FE_
Dated 26[th] June 2023
4
## JAPANESE CHRISTIAN FELLOWSHIP (UK) Statement of Financial Activities for the year ended 31 March 2023
||Notes|Unrestricted|Restricted|Endowment|Total|Total|
|---|---|---|---|---|---|---|
|||Funds|Funds|Funds|2023|2022|
|||£|£|£|£|£|
|**Income and endowments**|3||||||
|Donations and legacies|3.1|30,101|11,273|-|41,374|27,355|
|Income from charitable activities|3.2|-|-|-|-|500|
|Investments|3.3|65|1|-|66|1|
|Other income|3.4|-|-|-|-|49|
|Total incoming resources||30,166|11,274|-|41,440|27,905|
|**Expenditure on**|4||||||
|Charitable activities||25,032|10,552|-|35,584|22,107|
|||25,032|10,552|-|35,584|22,107|
|**Net Incoming / (outgoing) resources**|||||||
|**for the Year**||5,134|722|-|5,856|5,798|
|Total funds balance brought forward||215,019|3,186|484,916|703,121|697,323|
|**Total funds balance carried forward**||220,153|3,908|484,916|708,977|703,121|
All activities are regarded as continuing.
The above statement includes all recognised gains and losses during the year.
The Balance Sheet and Notes to the Accounts form part of these Financial Statements
5
## JAPANESE CHRISTIAN FELLOWSHIP (UK)
## Balance Sheet as at 31 March 2023
|Notes
**Fixed Assets**
Tangible Assets
6
**Current Assets**
Debtors
7
Cash at bank and in hand
**Liabilities**
Amounts falling due within one year
Creditors: amounts falling
8
Net Current Assets
Total Assets Less Current
Liabilities
**Funds**
Unrestricted Funds
General Fund
Designated Fund
Restricted Funds
Endowment Funds
9|£
6,251
60,088
66,339
2,517|2023
2022
£
£
£
645,155
645,155
3,572
55,044
58,616
650
63,822
57,966
708,977
703,121
211,153
206,019
9,000
9,000
3,908
3,186
484,916
484,916
708,977
703,121|
|---|---|---|
Signed by trustees on behalf of all trustees
Ken Cowell Kikusaburo Horinouchi Nobuhiro Baba Miyoko Britton Trustee Trustee Trustee Trustee
On the 24[th] June 2023
6
## JAPANESE CHRISTIAN FELLOWSHIP (UK)
Notes to the Financial Statements for the year ended 31 March 2023
- 1 Basis of Preparation
- 1 Basis of accounting
These accounts 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, 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 with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102).
- 1 Going concern
At the time of approving the accounts the Trustees have a reasonable expectation that the charity has sufficient reserves and that the charity is a going concern.
## 1 Changes in basis of accounting
The accounts present a true and fair view and no changes in the basis of accounting have been made during the year.
- 1 Changes to previous accounts
There have been no changes to the previous accounts during the financial year.
## 2 Accounting Policies
- 2.1 Voluntary income
Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when received
## 2.2 Income tax recoverable
Income Tax recoverable on Gift Aid is accounted for on a received basis.
## 2.3 Unrestricted funds
Unrestricted funds are donations and other income received or generated for the objects of the charity without further specified purpose and are available as general funds.
- 2.4 Designated funds
Designated funds are a reserve for motor and JCF house expenes
## 2.5 Restricted funds
Restricted funds - are to be used for the specific purposes as laid down by the donor. Expenditure which meets these criteria is identified to the fund.
## 2.6 Endowment funds
The Endowment Fund has been established for the purchase of a suitable property
## 2.7 Tangible fixed assets
Tangible fixed assets are for use by the charity in fulfilling its main charitable objects and are capitalised and depreciated over a three year period. No depreciation is provided in respect of freehold land and buildings as the trustees are of the opinion that the property has been maintained to a high standard at which the market value could be realised.
7
## JAPANESE CHRISTIAN FELLOWSHIP (UK)
## Notes to the Financial Statements for the year ended 31 March 2023
|**3**
**Income and endowments**
Voluntary Income
3.1
Donations
Tax Reclaims
Income from charitable activities
3.2
Rent
Investments
3.3
Interest
Other income
3.4
Miscellaneous
Total income
4
Expenditure on
Direct costs
Guest Preachers
Charitable Gifts & Other Donations
Rates
Insurance
Light, Heat & Water
Repairs and Maintenance
Postage
Printing & Stationery
Telephone
Office/House Expenses
Travelling Expenses - UK
`
- Overseas
Hospitality
Bank Charges
Sundries
Support Costs
Support costs
Audit & Legal Fees|Unrestricted Restricted Endowment
Fund
Fund
Fund
2023
2023
2023
£
£
£
26,522
9,455
-
3,579
1,818
-|Total
Total
Funds
Funds
2023
2022
£
£
35,977
24,546
5,397
2,809
41,374
27,355
-
500
-
500
66
1
66
1
-
49
-
49
41,440
27,905
2,700
2,450
18,572
5,800
2,975
2,854
684
1,196
1,603
1,793
301
4,513
14
21
10
144
551
844
313
-
506
-
4,956
280
174
137
105
105
100
-
2,020
1,970
35,584
22,107
2,020
1,970
2,020
1,970|
|---|---|---|
||30,101
11,273
-||
||-
-
-||
||-
-
-||
||65
1
-||
||65
1
-||
||-
-
-||
||-
-
-||
||30,166
11,274
-||
||2,700
-
-
8,020
10,552
-
2,975
-
-
684
-
-
1,603
-
-
301
-
-
14
-
-
10
-
-
551
-
-
313
-
-
506
-
-
4,956
-
-
174
-
-
105
-
-
100
-
-
2,020
-
-||
||25,032
10,552
-||
||2,020
-
-||
||2,020
-
-||
8
## JAPANESE CHRISTIAN FELLOWSHIP (UK)
## Notes to the Financial Statements for the year ended 31 March 2023
## 5 Staff costs
There are no employees so no employee received a remuneration of over £60,000.
|6
7
8
9|Tangible Assets
At 1st April
Depreciation
Net Book Values at 31st March
Debtors
Tax refund
Prepayments
Creditors
Accruals
Funds|Unrestricted Restricted
Fund
Fund
2023
2023
£
£
3,593
1,817
841
-|Land &
Buildings
£
645,155
-|Fixtures &
Fittings
Total
£
£
-
645,155
-
-
-
645,155
Total
Unrestricted
Funds
Fund
2023
2022
£
£
5,410
2,924
841
648
6,251
3,572
2,517
650|
|---|---|---|---|---|
||||645,155||
||||Endowment
Fund
2023
£
-
-||
|||4,434
1,817|-||
|||700
1,817|-||
||||||
The Endowment Fund has been established for the purchase of a suitable property for the JCF Centre. The Restricted Funds represent the Building Fund.
The Trustees have designated £9,000 out of the General Fund as a reserve for motor vehicle and JCF house expenses.
|Funds
Unrestricted funds
Designated funds
Restricted Funds
Endowment fund|1st Apr
Income
Expenditure
206,019
30,166
(25,032)
9,000
-
-
3,186
11,274
(10,552)
484,916
-
-|Transfers
31st Mar
-
211,153
-
9,000
-
3,908
-
484,916
-
708,977|
|---|---|---|
||703,121
41,440
(35,584)||
10 The trustees received no remuneration during the year and none of their expenses were reimbursed.
9