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← World Church of Messiah UK

2024-01-31-accounts

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REGISTERED CHARITY NUMBER: 1114568 COMPANY NUMBER: 05343009

WORLD CHURCH OF MESSIAH UK

(A CHARITABLE COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024

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WORLD CHURCH OF MESSIAH UK

CONTENTS

Page
Legal and administrative information 1
Report ofthe Trustees 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
NotestotheFinancialStatements 8to11

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WORLD CHURCH OF MESSIAH UK

LEGAL AND ADMINISTRATIVE INFORMATION

Name Know as

Joheri Association

Trustees and Directors

Eduardo De Souza Neto Joaquim Donha Artero Keizo Miura

Chairtable Company Registration Number

1114568

Company Number

05343009

Principal Office

Suite F16 St George's Business Park, Castle Road

Sittingbourne Kent ME10 3TB

Registered Office

Suite F16 St George's Business Park, Castle Road

Sittingbourne Kent ME10 3TB

Independent Examiner

Diamond Accounts Ltd

Suite F16 St George's Business Park, Castle Road Sittingbourne Kent ME10 3TB

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f the Trustees for the Year Ended 31 January 2024

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WORLD CHURCH OF MESSIAH UK

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Structure, governance and management

The Trustees, who are also the Directors of World Church of Messiah UK, for the purposes of Company Law, present their Report and Financial Statements for the year ended 31 January 2024 They comply with the current statutory requirements, the Memorandum and Articles of Association and are applicable to Charities preparing accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.

Governing document

World Church of Messiah UK is a Charitable Company limited by guarantee, incorporated on 26 January 2005. Charitable Company registration was confirmed on 6 June 2006. The Company was established under a Memorandum of Association which established the objects and powers of the Charitable Company and is governed under its Articles of Association. It is registered in the United Kingdom (Co. Number 05343009). It is registered with the Charitable Company Commission under the Charities Act 2011 (Charitable Company Number 1114568).

Recruitment and Appointment of Trustees

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The directors of the Company are also Charitable Company Trustees for the purpose of Charitable Company law and under the Company's articles are known as members of the Board of Trustees. Under the requirements of the Memorandum and Articles of Association, at each Annual General Meeting one third of the elected Trustees or such member of elected Trustees as in nearest to one third shall retire and shall immediately be eligible for re-election. The Trustees to retire shall be those who have been in office for the longest period since their last appointment or re-appointment, but as between persons who became or were last re-appointed on the same day those to retire shall be determined by a secret ballot of all the Directors.

Risk Management

The Trustees have examined the major strategic business and operational risks which the Charitable Company faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks.

Fundraising

Fundraising statement Section 162a of the Charities Act 2011 requires charities to make a statement

Although we do not undertake widespread fundraising from the general public, the legislation defines fundraising as “soliciting or otherwise procuring money or other property for charitable purposes”.

Such amounts receivable are presented in our accounts as “Donations and legacies” and are all voluntary in

In relation to the above we confirm that all solicitations are managed internally, without involvement of commercial participators or professional fundraisers, or third parties.

Although the Charity is not required to be bound by any regulatory scheme, the Charity complies with the relevant codes of practice. We have received no complaints in relation to fundraising activities.

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WORLD CHURCH OF MESSIAH UK

Report of the Trustees for the Year Ended 31 January 2024 (continued)

Objectives and Activities

Objectives

The purpose of the Charitable Company is to promote and advance religion and education in accordance with the doctrines of Meishu-Sama and in particular but not exclusively to benefit the public by teaching and practice of Johrei, natural farming, artistic activities and activities to aid the preservation and regeneration of the environment.

Activities

To achieve the objectives the World Church of Messiah UK organises regular services of worship, lectures and study sessions on the doctrines of Meishu-Sama, based on the spiritual guidance of the current Spiritual Leader, Kyoshu-sama, as well as guidance to members of the congregation and frequenters of the general public. These activities are open to all members of the public, without any distinction of any kind.

Since end October 2021, when the lease of the church's premises in London came to an end, such activities have been conducted primarily online and at rented rooms in conference centres in London, where our main services of worship and larger study sessions/lectures are held. Most of the congregation resides in London and approximately 25 volunteers are currently actively involved in our activities, helping in the provision of guidance to members and frequenters.

Support is also given to a smaller group of members in Dublin, Ireland, online by means of virtual meetings, lectures, etc.

In shaping our objectives for the year and planning our activities, the Trustees have paid due regard to the Charitable Company Commission’s guidance on public benefit.

It is the judgement of the trustees that the activities in pursuit of the above objectives fully meet the public benefit test, which they have kept in mind in all operational and strategic planning decisions.

Achievements and Performance

The regular support and activities promoted by the World Church of Messiah UK have resulted in a general deepening of the understanding of the doctrines of Meishu-Sama among the followers throughout the UK. This is reflected in the number of regular volunteers involved in the activities of the Charitable Company as well as the steady number of people attending the services, lectures and study sessions of the World Church of Messiah UK regularly.

Financial Review

The trustees continue to apply their funds in accordance with the objectives of the charity. Total receipts, on unrestricted funds totalled £ 39,226 (2023 - £52,282). The charity expenditure totalled £ 19,586 (2023 - £17,559).

Future Plans

The Charitable Company's future plans involve the plan to purchase of a place of worship in London or surrounding areas, which will be fundamental in moving their charitable activities further in accordance with the objects. The Charitable Company are currently in the process of finding a suitable property, having viewed a number of places and having sufficient reserves to purchase a place of worship.

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a Reserves
a It is the policy of the Charitable Company that the unrestricted funds, not specifically designated, should be
| maintained at a level equivalent to between three and six months expenditure, which is considered to be a
4 reasonable target. As funds come exclusively from voluntary donations, it is felt that if these donations
a ceased a six month period should be fong enough to assess why donations have ceased and to seek
EA additional funding sources.
;j The current level of reserves £490,352 (2023: £470,712) is in excess of this three to six month requirement
a and therefore sufficient to meet their expenditure needs in the short, medium and fong term. The unrestricted
| funds in place as at 31 January 2024 will be essential to ensure the charity remains a going concern,and to
4 endeavour to support the expansion of other related activities, such as Nature Farming (which forms part of
| the objects of the Charitable Company) in the near future. The unrestricted funds in place as at 31 January
4 2024 will be essential to ensure the charity remains a going concern, and to endeavour to support the .
a expansion of its activities. In particular, the Charitable Company intends to purchase property — a place of
a worship — in London with a view to further its objects more effectively. The unrestricted funds will be
| instrumental in achieving this.
i The trustees (who are also directors of World Church of Messiah UK for the purposes of company law) are
bs responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with
a applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
a Practice).
4 Company law requires the trustees to prepare financial staternents for each financial year, which give a true
5 and fair view of the state of affairs of the charitable company and of the incoming resources and application
4 of resources, including the income and expenditure, of the charitable company for that period. in preparing
4 these financial statements, the trustees are required to:
| . select suitable accounting policies and then apply them consistently;
a » observe the methods and principles in the Charities SORP 2019 (FRS 102);
H ° make judgements and estimates that are reasonable and prudent;
i * state whether applicable UK Accounting Standards have been followed, subject to any material
4 departures disclosed and explained in the financial statements;
: . prepare the financial statements on the going concern basis unless it is inappropriate to presume
i that the charitable cornpany will continuein operation.
: The trustees are responsible for keeping adequate accounting records that disclose with reasonable
; accuracy at any time the financial position of the charitable company and enable them to ensure that the
; financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the
j assets of the charitable company and hence for taking reasonable steps for the prevention and detection of
3 fraud and other irregularities.
‘i aet a2006. has been prepared having taken advantage of the small companies exernption in the Companies
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i This report was approved by the Board of Trustees and signed on its behalf by:
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Dr Eduardo De Souza Neto
t Date: 12-06-2024 ,
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Independent Examiner's Report to the Trustees of WORLD CHURCH OF MESSIAH UK

| report to the charity trustees on my examination of the accounts of WORLD CHURCH OF MESSIAH UK for the year ended 31 January 2024.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

| 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.

Diamond Accounts Limited

Suite F16 St George's Business Park, Castle Road Sittingbourne Kent ME10 3TB

Date: 12-06-2024

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WORLD CHURCH OF MESSIAH UK

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||||||| |---|---|---|---|---|---| |2024|2023| |Unrestricted|Unrestricted| |Notes|Fund|Fund| |e|e| |INCOME AND AND|ENDOWMENTS|FROM| |Donations|and|legacies|2|34,227|45,903| |Interest|Income|2|5,000|6,379| |Charitable|activities| |Charitable|Activities|-|=| |Total|Income|“39,226|$2,282| |CharitableEXPENDITUREActivities ON|3|19,586|17,560| |Total Expenditure|49,586|47,560| |NET INCOME/(EXPENDITURE)|49,640|«84,723| |NET MOVEMENT|IN|FUNDS|Sra|ee| |TOTAL|FUNDS|BROUGHT|FORWARD|470,712|435,989| |TOTAL FUNDS CARRIED FORWARD|___|490,352.|470,712|

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INCOME AND AND ENDOWMENTS FROM

The Charitable Company has no recognised gains and losses and therefore no separate statement of total recognised gains and losses has been presented.

All of the Charitable Company's activities are derived from continuing activities.

The notes on pages8 to 11 form part of these financial statements.

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CH OF Mi

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||||| |---|---|---|---| |2024|2023| |Total|Total| |CURRENT ASSETS| |Debtors|5|75|75| |Cash at bank|504,363|480,573| |CREDITORS| |Amounts falling due within one year|6|(14,088)|(9,936)| |NET CURRENT ASSETS|490,352|470,712| |TOTAL ASSETS LESS CURRENT LIABILITIES|490,352|470,712| |NET ASSETS|490,352|470,742| |FUNDS| |Unrestricted|funds|490,352|470,712| |TOTAL FUNDS|490,352|470,712|

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The notes on pages § to 11 form part of these financial statements.

For the year ended 31 January 2024 the Charitable Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the Charitable Company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act;

The financial statements have been prepared in accordance with the provisions applicable to companies subject the small companies regime and in accordance with the provisions of FRS102 Section 1A ~ small entities.

The financial statements were approved by the Board of Trustees and authorized for issue on 12/06/2024 and were signed on its behalf by:

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DrEduardo é Souza Neto
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WORLD CHURCH OF MESSIAH UK

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared in accordance with 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 October 2019) - (Charities SORP(FRS 102)), the Financial Reporting Standard office is Suite F16 St George’S Business Park, Castle Road, Sittingbourne, Kent, England, ME10 3TB. applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006. The registered

The Charitable Company meets the definition of a public benefit entity, under FRS 102. Assets and liabilities are initially recognized at historic cost or transaction value unless otherwise stated in the accounting policy notes. The financial statements are presented in Sterling and are rounded to the nearest £.

Company status

The charity is a Company limited by guarantee, incorporated in England and Wales. In the event of the Charitable Company being wound up, the liability in respect of the guarantee is limited to £1 per ember of the Charitable Company.

Income

Donations and gifts are accounted for on a received basis. No amounts are included in the financial statements for services donated by volunteers.

Expenditure

Expenses are accounted for on an accruals basis.

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Charitable activities are those costs incurred directly in support of expenditure on the objects of the Charitable Company. Governance costs are those incurred in connection with administration of the TaxationCharitable Company and compliance with constitutional and statutory requirements.

The Company is accepted as a Charitable Company for tax purposes. It is, therefore, exempt from tax on its income and gains to the extent that income and gains are applicable to and are applied for charitable purposes only.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charitable Company and which have not been designated for other purposes.

Restricted funds are funds that are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charitable Company for particular purposes.

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WORLD CHURCH OF MESSIAH UK

Notes to the Financial Statements for the Year Ended 31 January 2024 (continued)

Going Concern

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The financial statements have been prepared on a going concern basis which forecasts that the Company will have adequate resources to continue in operational existence for a period of at least 12 months from the date of this financial report.

The trustees have reviewed the charity's requirements to remain a going concern for a period of more than 12 months from the date of approval of these financial statements. Despite factoring in reasonable downsides to their review, the trustees are confident that the charity has sufficient resources so as to meet the liabilities of the charity as they fall due.

Financial Instruments

The Charitable Company only has financial assets and liabilities that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently recognised at the settlement value. All assets are recorded at cost which is their fair value.

Cash flow statement

The Charitable Company qualifies as a small entity under the Companies Act 2006 and as a consequence, it is exempt from the requirement to publish a cash flow statement under Section 7 of Financial Reporting Standard 102 ‘Cash flow statement’.

Debtors

Trade and other debtors are recognized at the settlement amount due after any trade discount offered. Accrued income and tax recoverable are included at the best estimate of the amounts receivable at the balance sheet date. Prepayments are valued at the amount prepaid net of any trade discounts due.

Creditors

Creditors are recognised where the Charitable Company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

Key sources of judgement and estimation uncertainty

No significant judgements, accounting policies, or assumptions have been made by management in applying the Charitable Company's accounting policies.

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Notes to the Financial WORLDStatements CHURCHfor the OF MESSIAHYear Ended 31 UKJanuary 2024 (continued)

2. Donations and Legacies

Donations and Legacies
2024 2023
Unrestricted Unrestricted
£ £
INCOME AND ENDOWMENTS FROM
Monetary donations 34,227 45,903
Investment Income 5,000 6,379
Charitable activities
Charitable Activities - -
Total ~~39,226~~ ~~52,282~~

All grants received were from local government, there were no unfulfilled conditions or other contingencies attached to the grant.

3. Charitable Activities

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2024 2023
£ €
Travelling and Subsistence 8,173 7,687
Bank Charges 9 -
Computer & Software 1,041 282
Stationary 316 -
Sundry Expense 251 2,126
Rates ~ 226
Repairs and renewals - 635
Telephone & Data 279 232
Premise Cost (See note 4) 2,617 240
12,687 11,428
Governance Cost
Accounting Fees - 2,382
Independent Examination fees 5,000 3,750
Other Legal and Professional fees 1,900 -
19,586 17,560
Premise Cost
2024
£		 2023
£
Rent
Insurance Expense		 2,413
205		 -
240
Light& Heat - -
~~ORE~~ ~~ERS~~

4. Premise Cost

5. TRUSTEES' REMUNERATION AND BENEFITS

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No remuneration or expenses were paid to Trustees during the year (2023: £Nil)

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WORLD CHURCH OF MESSIAH UK

Notes to the Financial Statements for the Year Ended 31 January 2024 (continued)

6. STAFF COSTS

There were no employees who received any emoluments during the year or the prior year. The average number of staff in the year was nil (2023 - nil). There is also no remuneration received by key management personnel who are considered to be the charitable company directors (2023: £Nil).

7. DEBTORS

2024 2023
£ £
Rent Deposit 75 75
Prepayments - -
75 75
8. CREDITORS
2024 2023
£ €
Trade Creditors 3,706 4,525
Accruals 6,525 646
Other Creditors 3,855 4,765
14,086 9,936
  1. SHARE CAPITAL AND FUNDS

The Company is limited by Guarantee with no share capital. Each member of the Charitable Company undertakes to contribute to the assets of the Charitable Company in the event of winding up or if the liabilities of the Charitable Company exceed the assets within one year of ceasing to be a member. The Members are the subscribers to the Memorandum of Association and the contribution is limited to £1 for each member. The Members also act as the Trustees of the Charitable Company. During the year there were 3 members (2023: 3). The members are the ultimate controlling party.

10. RELATED PARTY TRANSACTIONS

During the year, there were trustee donations received from Eduardo Alberto De-Souza-Neto amounting to £8,694 (2023: £9,550). There were no other related party transactions noted during the year (2023: none).

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