1089193 The Japanese Christian Fellowship 33 Creswick Road London, W3 9HG Financial Statements Trust-ees Annual Report for the year ending 31 st March 2024
JAPANESE CHRISTIAN FELLOWSHIP (UK) Index Charity Information Page 1 Trustee's Report Page2-3 Independent Examiner's Report Page 4 Statement of Financtal Activities Page 5 Balance Sheet Page 6 Notes to the Accounts Page7-9
JAPANESE CHRISTIAN FELLOWSHIP (UK) CHARIry INFORMATION CHARIT( HAME: JAPANESE CHRISTIAN FELLOWSHIP (UK) CHARIry REGISTRATION No.: 1089193 GOVERNING DOCUMENT: Constitution adopted 3rd June 2001, as amended 8th September 2001 and 9th June 2002 TRUSTEES: Ken Cowell Kikusaburo Horinouchi Nobuhiro Baba Miyoko Britton (resigned 24th June 2023) Isao Makabe (appointed 24th June 2023) (Advising Pastor) HOLDING TRUSTEES: Kikusaburo Horinouchi (UK) Nobuhiro Baba (UK) Miyoko Britton (UK) K,iyoshi 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 OBS INDEPENDENT EX4MINER: Peter Saltiel Church & Charity Accounts Serkice Ltd 7 Planchadeau 23460 Saint-Pierre-Bellevue France fomierty, 69 Portland Place Greenhithe, Kent, DA9 9FE BANKERS: Natwest PIC PO Box 159 332 High Holborn London
TRUSTEES, REPORT FOR JAPANESE CHRISTIAN FELLOWSHIP (UK) For the year ended 31 st March 2024 st The trustees present their report and the financial statement for the year ended 3 l March 2024. 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). Chari reference and administration details Name - Japanese Christian Fellowship Registration number - 1089193 Address - 33 Creswick Road, Acton, Loiidon, W3 9HG Ob ectives and activities The Gospel of Jesus Christ has been proclaimed to Japanese people in the UK for some 48 years by members of JCF. Rev. Ken Cowell continues to be a trustee froin 2015 as ali assisting pastor. Rev.Keiichiro Yoshizawa was appointed as an advising pastor at the committee meeting on the 5th December 2020, Mr Fukuda will start as our new Pastor in August 2024 and as a result Rev Keiichiro's role as advising pastor will come to an end. Achievements and erforniance JCF'S main worship service was held every Sunday afternoon at Christ Church, Kensington Until the national lock doMq] started in March 2020. By the Lord's blessing, we started online services from August. Despite the new style of worship, the Iiumbers attending worship service have held steady during the year. The average attendance was 30 between April 2023 to March 2024(30 in the previous year). They came from not only London and UK cities but from different parts of the world including Japan and Europe who were the old members of JCF and some new members. Holy Communion was conducted at JCF House when we had hybrid services. This happened 9 times in the last year. The membership at the end of March 2024 stands at 15 (15 in the previous year). JCF generally organises 4 regular meetings including an online Bible study group (Reading Bible study group), Queensbury homegroup, 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. The evangelistic meeting for the wider Japanese community in Europe was held this time at Stuttgart in Gern]any from 3th to 6st August 2023.
Financial review Income for the year was £34,504 (2023 £41,440), Expenditure was £32,227 (2023£35,584}, resulting in a net income for the year of £2,277 (2023 £5,856). Net current assets at the 31st March 2024 were £66,099 (2023 £63,822) witli tangible assets of £645,155 relating to the JCF house. Structure overnance and mana ement 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 seven trustees of which five are holding trustees. A Trustee is an incumbent communication with a long-standing Chrislian 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 fonner 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. tl) This report was approved by the trustees on 29 June 2024. Ken Cowell Trustee Kikusaburo Horinouchi Trustee Nobuhiro Baba Trustee Isao Makabe Trustee
Independent Examiner's Report to the Trustees l Members of Japanese Christian Fellowship (UK) Registered Chartty No. 1089193 for the year ended 31 St March 2024 I report to the trustees on my examination of the accounts of the above charity ( the Trust") for the year ended 31st March 2024 which are set out on pages 5 to 9. 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) ReguJations 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 Fonnerly 69 Portland Place, Greenhithe, Kent, DA9 9FE Dated 1st July 2024
JAPANESE CHRISTIAN FELLOWSHIP (UK) Statement of Financial Activities for the ear ended 31 March 2024 Notes Unrestricted Restricted Endovfflent Funds Funds Funds Total 2024 Total 2023 Income and endowments ,Donations and legacies InStMentS Other income 32,057 594 896 930 27 32,987 621 896 41,374 66 Total incoming resources 33,547 957 34,504 41,440 Expenditure on Charitable actiiities 32,227 32,227 35,584 32,227 32,227 35,584 Net Incoming l (outgoing) resources for the Year 1,320 957 2,277 5,856 Total funds balance brought forward 220,153 3,908 484,916 708,977 703,121 Total funds balance carried forward 221,473 4,865 484,916 711,254 708,977 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
JAPANESE CHRISTIAN FELLOWSHIP (UK) Balance Sheet as at 31 March 2024 2024 2023 Notes Fixed Assets Tangible Assets 645,155 645,155 Current Assets Debtors Cash at bank and in hand 5,115 61,734 66, 849 6,251 60,088 66,339 Liabilities Amounts falling due within one year Creditors: amounts falling 750 2,517 Net Current Assets 66,099 63,822 Total Assets Less Current Liabilities 711,254 708,977 Funds Unrestricted Funds General Fund Designated Fund Restricted Funds Endowment Funds 212,473 9,000 4,865 484,916 711,254 211,153 9,000 3,908 484,916 708,977 Signed by trustees on behalf of all trustees Ken Cowell Trustee Kikusaburo Horinouchi Trustee Nobuhiro Baba Trustee Isao Makabe Trustee On the 29 ' June 2024
JAPANESE CHRISTIAN FELLOWSHIP (UK) Notes to the Financial Statements for the ear ended 31 March 2024 Basis of Pre aration 1 ,Bas is of accounting These accounts ha been prepared under the historical cost conntIon with items recognised at cost or transaction Wdlue unless othewise 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 Juty 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 appromng the accounts the Trustees hake a reasonable expectation that the charity has sufficient reseThes and that the chanty is a going concem. 1 Changes in basis of accounting The accounts present a true and fair Mew and no changes in the basis of accounting ha been made during the year. 1 Changes to prei¥iOUS accounts There ha been no changes to the preMOUS accounts during the financial year. Accounttn Policies 2.1 Voluntary income Voluntary income is recei%ed by way of donations and gifts and is included in 11 in the Statement of Financial ActiK4ties when receiKed 2.2 Income tax recoKerable Income Tax reCorable on Gift Aid is accounted for on a reCeId basis. 2. 3 Unrestricted fvnds Unrestricted fvnds are donations and other income reCeId or generated for the objects of the charity without fvjrther specified purpose and are awdilable as general fvnds. 2.4 Designated funds Designated funds are a reser for motor and JCF house expenes 2.5 Restricted funds Restricted funds are to be used for the specific purposes as laid dovm 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 fvjlfilling its main charitable objects and a capitalised and depreciated ov&r a thr year period. No depreciation is probided in respect of freehold land and buildings as the trustees are of the opi nion that the property has been maintained to a high standard at which the market ielue could be realised.
JAPANESE CHRISTIAN FELLOWSHIP (UK) Notes to the Financial Statements for the ear ended 31 March 2024 Unrestricted Restricted Endovlment Fund Fund Fund 2024 2024 2024 Total Funds 2024 Total Funds 2023 Income and endowments Volunta Income Donations Tax Reclaims 27,952 4,105 32,057 930 28,882 4,105 32,987 35,977 5,397 41,374 930 Inkestments Interest 594 594 27 27 621 621 66 66 Other income Conference Receips 896 896 896 896 Total income 33,547 957 34,504 41,440 4 Ex enditure on Direct costs Guest Preachers Charitable Gifts & Other Donations Conference & Training Rates Insurance Light, Heat & Water Repairs and Maintenance Postage Printing & Stationery Telephone OfficelHouse Expenses Tralling Expenses - UK - Okerseas 3,150 6, 083 946 3,209 802 1,975 142 3,150 6,083 946 3,209 802 1,975 142 11 101 308 1,084 280 3,638 226 105 114 10,053 32,227 2,700 18,572 2,975 1,603 301 14 10 551 313 506 4,956 174 105 100 2,020 35,584 101 308 1,084 280 3,638 226 105 114 10,053 32,227 Hos pitality Bank Charges Sundries Support Costs ort costs Visas Audit & Legal Fees 7,803 2,250 10,053 7,803 2,250 10,053 2,020 2,020
JAPANESE CHRIST]AN FELLOWSHIP (UK) Notes to the Financial Statements for the ear ended 31 March 2024 5 Staff costs There are no employees so no employee recei*d a remuneration of 0r £60,000. Tan ible Assets Land & Buildings Fixtures & Fitti ngs Total At 1st April Depreciation Net Book Values at 31st March 645,155 645,155 645,155 645,155 Unrestricted Restricted Endoimnent Fund Fund Fund 2024 2024 2024 Total Funds 2024 Unrestricted Fund 2023 Debtors Tax refund Prepayments 3,997 1,118 5,115 3,997 1,118 5115 5,410 6,251 Creditors Accruals 750 750 2,517 Funds 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 ha designated £9,000 out of the General Fund as a resepE for motor hicle and JCF house expenses. Funds 1st Apr Income Expenditure 31st Mar Unrestricted funds Designated ndS Restricted Funds Endov¥rnent fund 211,153 9,000 3,908 484,916 33,547 (32,227) 212,473 9,000 4,865 484,916 957 708,977 34,504 (32,227) 711,254 10 The trustees reCeId no remuneration during the year and none of their expenses were reirnbursed.