1089193 The Japanese Christian Fellowship 33 Creswick Road London, W3 9HG Financial Statements Trustees Annual Report for the year ending 31 st March 2025
JAPANESE CHRISTIAN FELLOWSHIP (UK) Index Charity Information Page 1 Trustee's Report Page2-3 Independent Examiner's Report .Page 4 Statement of Financial Activities Page 5 Balance Sheet Page 6 Notes to the Accounts Page7-9
JAPANESE CHRISTIAN FELLOWSHIP (UK) CHARITY INFORMATION CHARIFI HAME: 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 Kikusaburo Horinouchi Nobuhiro Baba Isao Makabe Satoshi Fukuda (Advising Pastor) (appointed 1st August 2024) 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 OBS INDEPENDENT EXAMINER: Peter Saltiel Church & Charity Accounts SeNce Ltd 7 Planchadeau 23460 Saint-Pierre-Bellewe France fon77erty, 69 Portland Place Greenhithe, Kent, DA9 9FE BANKERS: Natwest PIC PO Box 712 94 Nth)orgate London EC2M 6UR
TRUSTEES, REPORT FOR JAPANESE CHRISTIAN FELLOWSHIP (UK) For the year ended 31 st March 2025 . The trustees present their report and the financial statement for the year ended 31" March 2025. The trustees give their wholehearted gratitude and praise to the Lord for His love and grace toward His Church, th¢ Japanese Christian Fellowship UK (JCF). Chari reference and administration details Name - Japanese Christian Fellowship Registration number - 1089193 Address ~ 33 Creswick Road, Acton, London, W3 9HG Ob'ectives and activities The Gospel of Jesus Christ has been proclaimed to Japanese people in the UK for some 49 years by members of JCF. Rev. Ken Cowell continues to be a trustee from 2015 as an assisting pastor. Mr Fukuda has started as new Paster on 1st August 2024 and as result Rev Keiichiro's role as advising paster came to an end: Mr Fukada graduated from theological college and is in a period of curacy to gain practical experience of being a pastor at JCF before he can be ordained by his denomination in Japan. Mr Satoshi Fukuda appointed new to be a trustee from 1st August 2024. Achievements and erforniance JCF'S main worship service was held every Sunday afternoon mostly via Zoom. Numbers have averaged about 30 for each service with people joining from different parts of the UK and some from other parts of Europe: We have held 20 in person worship services during the year with average attendance of about 20. At some of these meetings we participated in Holy Communion. Since the arrival of our new pastor in the summer, the regular monthly pattern for services has been 2 Zoom meetings, I hybrid (in person and Zoom option) meeting at JCF house and I hybrid meeting at an All Souls Church meeting room in Central London and we plan to continue this. The membership at the end of March 2025 stands at 15 (15 in the previous year). One person has left but another person joined. JCF organises 3 monthly house group meetings located in Reading, Bromley and Queensbury for Bible study, fellowship and prayer. There is also a weekly online 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. 5 people travelled from JCF to the annual gathering of Japanese Christians in Europe held in Stuttgart in Gemiany in from 25th to 28th July. Financial review Income for the year was £42,415 (2024£34,504), Expenditure was £38,764 (2024 £32,227), resulting in a net income for the year of £3,651 (2024 £2,277). Net current assets on the 31st of March 2025were £69,750 (2024 £66,099) with 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 eight 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 fornier 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. Child Protection Structure Japanese Christian Fellowship Child Protection Policy Co-ordinator and Deputy Co-ordinator appointed by, resolution passed at the Annual General Meeting of the church. Satoshi Fukuda (hereafter the Co-ordinator e-mail satoshi.fukuda london 'cf.or Isao Makabe (hereafter the Deputy Co-ordinator e-mail i.makabe@gmail.com) This report was approved by the trustees on 28 June 2025. Ken Cowell Trnstee Satoshi Fukuda Trustee Kikusaburo Horinouchi . Trustee Nobuhiro Baba Trustee Isao Makabe Trustee
Independent Examiner's Report to the T.rustees / Members of Japanese Christian Fellowship (UK) Registered Charity No. 1089193 for the year ended 31st March 2025 I report to the trustees on my examination of the accounts of the above charity ("the Trust") for the year ended 31st March 2025 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) 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 Dated 30th June 2025
JAPANESE CHRISTIAN FELLOWSHIP (UK) Statement of Financial ActiiAties for the ear ended 31 March 2025 Notes . Unrestricted Restricted Endowment Funds Funds Funds Total 2025 Total 2024 Income and endowments . Donations and legacies InStMentS Other income 41,589 636 145 45 41,734 681 32,987 621 896 Total incoming resources 42,225 190 42,415 34,504 Expenditure on Charitable activities 38,764 38,764 32,227 38,764 38,764 32,227 Net.Incoming l (outgoing) resources for the Year 3,461 190 3,651 2,277 Total funds balance brought forward 221,473 4,865 484,916 711,254 708,977 Total funds balance carried forward 224,934 5,055 484,916 714,905 711,254 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 2025 2025 2024 Notes Fixed Assets Tangible Assets 645,155 645,155 Current Assets Debtors Cash at bank and in hand 9,507 60,993 70,500 5,115 61,734 66,849 Liabilities Amounts falling due within one year Creditors: amounts falling 750 750 Net Current Assets 69,750 66,099 Total Assets Less Current Liabilities 714,905 711,254 Funds Unrestricted Funds General Fund Designated Fund Restricted Funds Endowment Funds 215,934 9,000 5,055 484,916 714,905 212,473 9,000 4,865 484,916 711,254 Signed by trustees on behalf of all trustees On the 28th June 2025
JAPANESE CHRISTIAN FELLOWSHIP (UK) Notes to the Financial Statements for the ear ended 31 March 2025 Basis of Pre aration 1 Basis of accounting These accounts ha been prepared under the historical cost conlention with items recognised at cost or transaction value unless othervvise 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 concem At the time of approing the accounts the Trustees ha a reasonable expectation that the charity has sufficient reSerS and that the charity is a going concem. 1 Changes in basis of accounting The accounts present a true and fair Iqew and no changes in the basis of accounting ha been made during the year. 1 Changes to preilous accounts There ha been no changes to the preKqous accounts during the financial year. Accountin Policies 2.1 Voluntary incom.e Voluntary income is receId .by way of donations and gifts and is included in full in the Statement of Financial ActiltieS when receiKed 2.2 Income tax reCorable Income Tax reCorable on Gift Aid is accounted for on a reCeId basis. 2.3 Unrestricted fvnds Unrestricted funds are donations and other income reCeId or generated for the objects of the charity without fvrther specified purpose and are alrailable as general funds. 2.4 Designated funds Designated funds are a reser for motor and JCF house expenes 2.5 Restricted funds ,Restricted fvnds 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 fvnds The Endowment Fund has been established t)r the purchase of a suitable property 2.7 Tangible fixed as.s.ets Tangible fixed assets are for use by the charity in fulfilling its main charitable objects and are capitalised and depreciated 0r a three year period. No depreciation is promded in respect offreehold land and buildings as the trustees are of the opinion that the property has been maintained to a high standard at which the market Iralue could be realised.
JAPANESE CHRISTIAN FELLOWSHIP (UK) Notes to the Financial Statements for the ear ended 31 March 2025 Unrestricted Restricted Endowment Fund Fund Fund 2025 2025 2025 Total Funds 2025 Total Funds 2024 Income and endowments . Volunta Income Donations. Tax Reclaims 36,104 5,485 41,589 120 25 145 36,224 5,510 41,734 28,882 4,105 32,987 InStMentS Interest 636 636 45 45 681 681 621 621 Other income Conrence Receips 896 896 Total income 42,225 190 42,415 34, 504 4 Ex enditure on Direct costs Pastor Salary Pastor Pension Guest Preachers Charitable Gifts & Other Donations Youth & Sunday School Hall Rental Conference & Training Rates Insurance Light, Heat & .Water Repairs and Maintenance Postage Printing & Stationery Telephone Office/House Expenses Tralling Expenses - UK OIErseas 14,220 67.1 1,800 3,800 .285 700 90 3,344 1,018 2,038 73 14,220 671 1,800 3,800 285 700 90 3,150 6,083 946 3,209 802 1,975 142 11 101 308 1,084 280 3,638 226 1,018 2,038 73 206 206 568 539 6,030 497 66 60 263 1,852 38,764 568 539 6,030 497 66 60 .263 1,852 38,764 Hospitality Staff Welfare. Bank Charges Sundries Support Costs 105 114 10,053 32,227 ort costs Visas Audit & Professional Fees 390 1,462 1,852 390 1,462 1,852 7,803 2,250 10,053
JAPANESE CHRISTIAN FELLOWSHIP (UK) Notes to the Financial Statements for the ear ended 31 March 2025 5 Staff costs There are no employees so no employee receivèd a remuneration of 0r £60,000. Tan ible Assets Land & Buildings Fixtures & Fittings Total At 1st April Depreciation Net Book Values at 31st March 645,155 645,155 645,155 645,155 Unrestricted Restricted Endovfflent Fund Fund Fund 2025 2025 2025 Total Funds 2025 Unrestricted Fund 2024 Debtors Tax refund Prepayments 9.482 25 9,507 3,997 1,118 5,115 9,482 25 9,507 Creditors Accruals 750 750 750 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 reseDE for motor hicle and JCF house expenses. Funds 1st Apr Income Expenditure Transfers 31st Mar Unrestricted funds Designated fvnds Restricted Funds Endowment fvnd 212,473 9,000 4,865 484,916 42,225 (38,764) 215,934 9,000 5,055 484,916 190 711,254 42,415 (38,764) 714,905 10 The trustees reCeId no remuneration during the year and none of their expenses were reimbursed.