ReGISTER&I CHARITY NUMBER: 1114568 COMPANY NUMBER: OS343009 WORLD CHURCH OF MESSIAH UK {ACHARffABLE CC>MPANY UMffEO eYoJAFWTEEI REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY2025
WORLD CHURCH OF MESSIAH UK ON Pay Legal and admlnlstratlve Infomiatlon Report of the Tru•tee8 2 to4 Independent Examlnerfs Roport Statem¢nl of Flnanclal Acllvltle8 Balance Shmt Nole• to tho Flnanclal Slal•mont8 8t011
WORLD CHURCH OF MESSIAH LEGAL AND ADMIN TRATIVE ORMA Name Know as WORLD CHURCH OF MESSIAH UK TnL*tees and Directt)rs Eduardo De Souza Neto Joaquim Donha Artero Keizo Miura Eliza Junko Honda Ch8lrtable Company Reg131ratiM Number 1114568 Company Number 05343009 Prfn¢lpal Office Sufte F16 St George's 8u8ln888 Park. Castle Road Sittingbourne Kent ME10 3TB Reglsl8red Offlce Sulte F16 St George's Business Park. Caslla Road Sittingboume Kent ME10 3TB Independenl Examy Diamond Ac¢ounts Lld Suite F16 St Go,8 8uskn8ss Park, Castle Road Slttingboume Kent ME103T8
WORLD CHURCH OF MESSIAH UK of the T tees for 1 Janua Slruct ove The Tntslees, who are 0 ts Directors of wo1 Chtrch of Messiah UK. for thè purposes of Company Law, present their Report and Financi Statements for the yaar ended 31 Jry 2025. They o)mpty with the current statutory requtrerrents, Ihe MernwuM and Artiths of Associalk)n and are applicable to Charities prewing accounts in accordance with tr Reporting Slarthrd applicable in the UK and Republrc of Ireland (FRS 102) (effective 1 Oclobw 2019) - (Ch¥its SORP {FRS 102>). the Finan(ial Reporti Standard applicable In the UK and Republc of IrelarKI {FRS 102). and the Companies Act 201. Governln mon World Churd) of Messmh UK is a Chariiable Company kn)Ited by guarantee. ¢ted on 26 January 2005. Charitable Company registration was rxlnrtm1 on 6 Jun6 2006. The Company was established under Memorandum of Assouation estsblished the objects and pcA¥eryJ of the Charitsble Company and is govemed under its Articles ofAssociaticm. It is registered the Unlted KIrd(n (Co. Number 05343009).11 is regislered with the Charitablo Company Cornmission uler the Chwilies Act 2011 IClwilabl8 Company Number 1114568). Reerul tand olntment of T The directors of Company are also Charitable Company Trustees for the purpose of Charitable Company law and under the CoMpanS arbcth are krKhvn as rnembers of the Board of Trustees. Under the requrrements of the Memorandum and Artiths of Assooatron. al eath Annual General Meeting one third of the elected Tntee$ or such nxrnr of elected Trustees as in rarest to one third shall tire and shall immediately be eligib ft)r re4lectton. The Trustees to retire shal be those who have bo8n in office for the longest period since their last app(xntrnent or wwppointh)ent, as belween peOn$ who became or were last re-appointed on sarne day to retire shall be datm by a secret ballot of au the Dir8ctors. Risk Mana emonl The Trustees have examined the major strategic bUs1r arKI operational risks which the Charitable Company faces and confim that Syst$ have been established lo enable regular reports to be produced so that the necessary steps can be taken to lessen these risks. undralsln FurKlraising Statent Seclion 162a of Charilies Act 2011 rewires twthes to m&%e a stalernent Although we do nol undertake widespread fUrKlraiS¥ frorn th& geMral public. the legislation defines fundraising as 'So1'n9 or oth1$8 prtswrir¥J rTr)ney or other propety for cwitabb purposes". Such amounts receivable are wesentad in our acco as "D(ThI XKI legacles" arKI are all vduntsry in In relation to the above we confirn) thal all soli¢*t#M are managed kntemally. withoLrt involvnI of commercial participatots or wofessional fLThJrak%ers, or thtrd pwties. Alltrh)ugh the Charty Is not requir to be bourKI by any regulatory sMe. the Charity compThes wilh tho relevant c(xles of pract. We have received rKb oynplaints In relatim to furKlraisirg actsVit.
WORLD CHURCH OF MESSIAH UK r the Year End8d ua Ob ectives and Aotlvities Objectlvos The purpose of the Charltable Company is to promote and advance relh3ion and education in accordance with the doctrines of Meishu-sama and in particular bul not èxcluslvely lo benefit the public by teaching and practlce of Johrel, natural faming, artistic aclivili8s and activities lo aid Ihe preservaticm and regeneration of the environment. Actlvltlos To achieve the objectfves the Worfd Church of Messiah UK organlses regular servlces of worship, lectures and study sessions on the doctrines of Meishu-sarna, based on the spiritual guidance of the cwrenl Sptritual Leader, Kyoshu-sama. as w811 as guidance to members of the Congregation and frequenters of the general public. These aclivilies are open to all members of the public, without any dkstinctton of any kind. Since end Oclob8r 2021. when the lease of the church's premises in LorKlon came to an end. such activities have been conducted primarily online and at rented rooms in conference centres in London, where our main seNices of worship and larger study sessionslleclures are held. Most of the congregation resides in London ar¥J approximately 25 volunteers aro currentty a¢tbvely involved In our activities. helplng In the provision of guidance to ff*mbers and frequentets. Support is also given to a smaller group of mérnbers In Dublln, Ireland. Onli by means of virtual meellngs. lectures, etc. In shapirKJ our objectives for year and plannlng our actlvltles. the Trustees have paid due regard to t Charitable Company CcAnmi55ron's guidance on public benefft. 11 15 the ludgemenl of the trustees thal the activities in pUUlt of the above objectives fully meet the publi benefit test. which they have kept in mind In all operational and strategic planning decislons. Achlevements and Performance The regular support and activities prornoted by the WoTkl Church of Messiah UK have resufted In a general deepening of the understarKlin9 of the doctrtnes of Meishu-sama among the followers Ihfoughout the UK. This is reflected in the number of regular volunteers involved In the actwities 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 regulaty. Finan¢lal Revlew The Iruslees continue lo app their funds in accordance with the objecllves of the charity. Total receipts. on unre5tricled funds lotalled £35.373 12024 £39,226). The charity expendilure totslled £ 19,094 (2024 £19,566). Future Plans The Charitabte Companys luture plans involve the plan to purchaso of a place of worship in London or surrounding areas, which will be fundamental in rnviry their charilable aclivili8s further in accordance wllh the objects. The Charitsble Company are currentty in the process of finding a suilable property, having vi8W8d a number of places and having sufficiant reserves to purchas8 a place ot worship.
RLD CH OF MESSI for thé Yo rE ded31J tlnuad 08• It is the pollcy of ihe Charilable c(panY that the unrestricted fund8. not SperKlY desnated, should be malnlained at a level equlvalenl to between three and six months expenditure, which Is consldared to be a reasonable target. As funds come excluslveiy from voluntary donations. it is fell that rf these donalions ce358d a slx month perbd should be long 8nough lo assess why donallons have ceased and lo seek addlllonal lundlng sources. Th8 current level of r88erv88 £506.63112024: £490,352) Is In ?x¢e88 of th18 thro0 10 SIX month requlremenl and therefore suffidenl lo meel Iheir expenditure needs in the short, medium and long lerrn. The unrestr¢cled funds in place as al 31 January 2025 will be essential lo ensure the charfty remalns 8 golng rL)ncein, and to endeavour lo support Ihg expanslon ol olhar relaled actlvltles, such as Nature Farmlng Iwhlch forms part of the obl8Cts ol Ihe Charitable Company) in the near lulure. The unreslricled lurnls In place as al 31 January 2025 will be &88enll81 to ensure the charlty remalns a going concem. and lo endeavour to 8UPPOrt the exp8nslon of Ils aclfvlll8s. In parltcular, the Charftable Company Intend8 lo purthas8 prop8rty - a place of worship - In London a vlew to lurther Ils objects more effectivety. Th8 unrestrlcted fund8 wlll be Inslrumontal In achlevlno Ihls. The Iruslees (who are also dlre¢lor5 of World Church of Me88lah UK for the purp09e8 of company lawl ere responsible for preparing the Truslee8' Annual Report and the financlal stalemgnts In acrdance wllh appllcable law and Unlted Klngdom Accounllng Sl8nd8rds (Unlted Klngdom Genaralty AGGepted Accountlng Pracll¢•l. Company law requlres the trustees lo prepare financtal 8talèmanl$ for each nn•n¢lal year. whlch glve a true and falr view of thè 81ate of affalrs of the chadtable company and of IncmIng resource8 and appllcallon of resources, Includlng the Incom8 and expendllura, ol the ¢hArltable compary for that pérknd. In preporlng these flnanclal slalemenls, the trustees aro r8qulred lo.. select sultable accounllng p0CleS and then apply thom conslslenlty,. observe Ihe methods and princlpleg in tha Charilles SORP 2019 (FRS 1021: moke judgement8 and 8$tlmates Ihal are rea80nable and prudent; state whelher appllcable UK Accounllng Standards have been folbwed. 8ubJe¢l lo any materlBI departures dlsclosed and explalned In the financial stslem8nt8; prepare the financl81 ststements on the going concem basis un18881118 bnopproprlate to prasumg that the charliable company wlll ¢ontlnue In operatlon. The Iru8tees are responsible for keeNd adequate occountkng rewrds that dlscloso wtth re880nabl8 accuracy al any time the financlal position of the charlt8ble company and onable them lo en¥uTe that the flnanci81 st8tem8nts Comp with the Companle8 Acl 2006. They are al80 r88pornlble for safeguarding the •5sels of the eharltable company arKI haft¢8 lor taklng roasonable steps for the prevanllon and detecllon of fraud and other Irregularities. The report h08 bean prepared h8vln9 ¢a*en advantage ol Ihe smaif ¢omponles exemptton In the Companles Act 2006. Thi5 report was approved by the Board of Trustees and Signed on Ils behalf by. Irecto Dr Eduardo Do Souza N010 Dat•: 2010612025
nt Examlnerfs R to WORLD CHURCH OF MESSIAH UK I rep)rt lo the charity trustees on my examinalion of the ac(x)unts of WORLD CHURCH OF MESSIAH UK for the year erKled 31 January 2025. Respon8lbllltl•s and bas1• of r•port As Ihe charity trustees of the ¢1panY (and also its direciors for the wrposes of company ITh} Jrlu ara responslble lor the preparalion of the ac¢x)unts in accNdance with Ihe rewirements of the Companies Act 2006 ('the 2006 ACV). Having satisfied myaem Ihat Ihe accounts of thé Mmpany are not roquirnd to be audited under Part 16 of the 2006 Act and are ellglble for Indapendent examlnatim. I report in re$ct of my exarnination of ur oMpanS accounts as carried oul under sedion 145 01 the Charities Act 2011 ('the 2011 Acl.). In caryyir oul my 6xarnination I have followed Ihe Directions glven by the Charity Comrni5sion under secllon 14515llb) of the 2011 Act. Indep¢nd•nt •x•mlnofs •talamont I have completéd my examknollon. I confim) that no malerlal malter8 have come to rny attanlion in connectlon with the ex8mlnatlon giving me cau8e #J believe th?t In any m8knig1 resp•cL accountlng recowd• worn Mt kept In re8P8d of company 88 requlrnd by 8•ctlon 386 of tho 2006 ACL or accounts do nol accord those re¢d8. or the accounts do nol cmpty with the acc4)untirtrJ requirements of sectbn 396 of the 2006Act other than any requlrement that Ihe accounls glve a 'tru8 and falr vlew, *thich Is not amatter considered as part of an Independent examh)ation: or the accounts have not been prepared In accordan with m81hod& arKI prlnclples of the Slalemenl of RewnmeThdad Practice for accountiw and fewting by eharltles lappllcable to charlti88 prepartng thdr accounts In accordance vmlh the Financial Reportlng Standard appllcablè in the UK and Repubk ol Ireland {FRS 102)1. I have no concem8 arKI have came across no olher Matte In conn8ctkn wlth the examlnatlon to whlch attentlon should be drawn In Ihls report In order lo enable a proper underslanding of Iha aCunts lo be reached. Dlamond A¢¢ounls Llmlted Sulle F16 St George's Busin88s Park. Caslle Road Sittingbourne Kent ME10 3TB Date: 2010W2025
WORLD CHUR HOF ESSIAH Sta ement of Fln es r Ended 31 Jan 2025 Unrestrlcted Fund 2024 Unrostricted Fund Notes INCOME AND ENDOWMENTS FROM Donations and legacie8 35,373 34,227 Interest Income 5,000 Total Income 35,373 39,226 EXPENDITURE ON Charbtsble Acllvltles 19,094 19,586 Total Expendltur• 19.094 19,586 NET INCOMEI(EXPENDITURE) 16,279 19,840 NET MOVEMENT IN FUNDS 16.279 19,640 TOTAL FUNDS BROUGHT FORWARD 490,352 470,712 TOTAL FUNDS CARRIED FORWARD 490 352 The Charitable Company has no recognised galns and losses and therelore no separate ststement of total recogn18ed galns and losses has been presented. All of the Ch8rltable Compansls actlvlties are derfved from contlnulng actlvltles. The notes on pages 810 11 form part of these financial statements.
WORLD CHURCH OF MESSIAH U Sht as 31J 2025 Total 2024 Totsl CURRENT ASSETS Debtors 75 75 Cash al b8nk 512.486 NET CURRENT AS8Ef8 S12,1 CURRENT UABILrrtES Amounts falllng IthIn ono (5.930) (14.086) NET CURRENT UA8ILmE8 5,930 14,080 TOTAL ASSEf8 LESS CURRENT UABILmE8 506.631 490,352 NEf ASSETS 490 352 FUNDS Unrestrlcled fvn 506,631 490.352 TOTAL FUNDS The note8 on pages 8 to 11 form pwl of these finandal itstements. For the year end•J 31 January 2025 tho Charilable C(ynpany was entided to exemption from audii urKler seclion 4T1 of tho Compani08 kt 2006 rglgtlry &) sm911 companles. members have not required the Choritable C4)mpary to obtain an audtt of Its accounts for the yBar In question in accordarKe with SlI0n 476 01 the COMni8& Art Th8 fin8ncial 8tatemenls have been wepared in acconlance 1th tho ProVnS appfkabl8 to companS8S sublecl the small companies regime and In acLDrdance the provi$KJns of FRS102 Sadion 1A - small entilles. The financial staiements Ire approved by tho 8oard of TrustaO8 and aulhoiised for Issue on IJ4KJ312025 and yre signed on Its beh811 by: Dr Eduardo De Souza Neto
ORLD CHU SSIAH UK tements nua 202 ACCOUPlnNG POLICIES 8asl$ of preparlng Iho flnanclal •tat•ments The flnanclal statements have been prepared In accordance with AccounllrKJ and ReportSng by Charlties: Stat8menl of Recommended Pr8Ctlce appllcable to ¢harikn'es preparlng their accounts In accordance wllh th8 Financlal R8portlThJ Standard appllcable In UK and Republlc of Ireland {FRS 102) (effectSv8 1 October 2019) - {Charitl85 SORP(FRS 102)). th8 Financlal Reportlng Standard applible In the UK and Republlc ol Iraland (FRS 1021, and the Companles Act 2006. The registered office Is Suite F16 St George's Buslness Park, Casue Road, Slttlngboume, Kenl, England, ME10 3TB. Thé Charltable Company meels tho definltlon of a publt¢ benefft entlty. under FRS 102. Assets and Ilabililles are Initially recognized at hlstorlc cosl or Iransacllon valu? unl858 Other4vise slated In th8 8ccounllng pollcy note8. The financb81 ststemenls are prosent8d in Sterting and are rounded lo the nearest £. Company •lalu• The charty is a Company Ilmited by guarantee. Incorporated In England and Wales. In the event of tho Charilable Company being wound up, the Ilablllty In wpect of the guarantee Is Ilmlled to £1 per ember of the Charitable Company. Ineomo Donallons and glfts are ac¢ounted for on a recelved bas68. No amounts are Included In the Ilnanclal slal8menl$ for seThlces donaled by volunteers. Exp•ndllure Expen88s are accounted for on an accruals basls. Charllablg actlvltl88 are those cost8 incurred dlrectty In 8UPPOrt of expendlture on the objects of the Charitable Company. Gov8mance costs are those Incurred in connecllon with adminlstratlon of the Charttablo Company and compllance with con$lltutlonal arml statutory requlrements. Taxatlon The Cornpany Is accepied as a Charltable Company for tax purposas. It Is, therefore, exempl from lax on its income and galns to the extent that Income 8nd galns are appllcable lo and are applied for charltable purposes onty, Fund accountlng General funds are unrestrided funds vthl¢h are avalloble for use at the discretion of the Trustees In lurtherance of the genernl objectlves of tho Charitable Company and whlch have not been deslgnated lor other purposes. Restricted lunds are funds thal 8re to be used In accordance with speciftc restrlctlons imposed by donors or which have been ralsed by the Gharltable C(Mnpany k)r particular purp088$.
wo LD CHURCH OF laESSIAH U eFln ncial S r the Year En Jan nued Golng Concern Tr financial statements have been prepwed on a going concem basis which forecasts that the Company will have adequale resources to continue in operational existence for a petiod of at least 12 months from tr date ol this financlal reporL The trustees have reviv1 the charitys requirewents to remain a going concem for a porlod of more Ihan 12 rrnnths frorn the date of approval of these financial slalements. Despite factoring in reasonabla downsith to their review. trustees are confidenl that tr Charity has SUlent resources so a5 to meet the liabilities of the tharity as they fall due. Financlal Instruments The Charitable Company only has finan(ial assets and liabikties that qualify as basic financial instruments. Basic fmancial instruments are initialty recognised at transactton value and subsequent recognised at the settlement value. All assets are recd at cost which is their fair value. Cash flow statement The Charitable Company qualifies as a small entity under the Companres Act 2006 and as a nsequence. it is exempt frorn ts requirement to publlsh a cash fl(yw statement under Section 7 of Financial ReportirKJ SL3ndard 102 'Cash Ilow slatemenl.. Doblors Trade and other debtors are recognized at th8 seltlement amount due after any trade dlscount offered. AccNed Income and tax racoverable are Incl at the best estimate of the arnounts receivable al the balance sheet date. Prepayrrpnts are valued at the aThynI prepBid net of any trade discounts due. Credltors Credltors are recwised where the Charitable Company has a present obligation resulting from a past event that will probabty resuft in the trartsfèr of funds to a Ihird party and th8 amunt due to settle the obligation can be measured or estimated rellably. cradl10 are norTh4lly iecognised at their setllement aUnt after allowiThJ for any trade discounts du8. Key sour9 of Judgement and esllmatlon uncertalnty No significant judgements. accounting policies, or asSumptits have been made by management in applying Ihé Charitsble Company's accountsng Fdicies.
WORLD CHURCH OF ME HUK tes to Statsments for the Year Ended 31 nu contlnued Donatlons and Legacles 2025 Unr08trEcted 2024 unre9trf0d INCOME AND ENDOWMENTS FROM Monetary donations Investment Income 35.373 34,227 5,000 Totsl All grants received were from local government. there were rK) unfumlled condltlons or other contlngencies attached to the grant. Charltsble Actlvltl•• 2025 2024 Travelllng and Subslstence Bank Charges Computer & Software Stauonary Sundry Expense Repairs and reneNval8 Telephone & Data Premise Cost (See note 4) 8.874 11 771 361 16 246 191 2.624 13,094 8,173 1,041 316 251 279 2.617 12,687 Governan Cost Accounting Fees Other Legal and Professlonal fee8 5.000 1,000 5,000 1,900 Prem180 Cost 2025 2024 Rent Insurance Expens8 2.413 211 2,624 2,413 205 TRUSTEES. REMUNERATION AND BENEFrrs No remuneration or expenses were pald to Trustees durfng the year (2024: £Nil) 10
WORLD CHURCH OF MESSIAH UK Notss to anclal S orlhe Year E ded 31 J STAFF COSTS There ware no employees who received any emoluments during Ihe year or the prior year. The average number of stsff in the year was nil 12024 nil). There is also no remunerallon received by key management personnel who are considered to be the charitable company directors (2024: £Nil). DEBTORS 202S 2024 Rent Deposlt 75 75 75 75 CREDrroRS 2025 2024 Trade Creditors Accruals Other Creditors 3.706 3.855 6,525 5.000 930 SHARE CAPITAL AND FUNDS The CnpanY is limited by Guarantee with no share capital. Each memb8r of tho Charitable Company undertakes to contribute lo tho assets of the Charilabfe Company in the event of wlndlng up or if th8 liabilities of the Charltable Company exceed the assets within one year of ceasing io be a member. The Members are the gubscribers to the Memorandum of Associetion and the contributlon Is Thmiled lo £1 for each member. The Members also act as the Trustees of the Charitable Company. During the year there wer& 4 members (2024: 31. The members are the ultimate )ntrollIng paty. 10. RELATED PARTY TRANSACTIONS During th8 year, there were tfustee donations rxeived from Eduardo Alberto 08-Souza-Neto amounting 10 £12.450 (2024: £8.694) and from EILza Junko Honda Mole amounting to £1,730 (2024: £0) There were no other related party transactions rted duriw tl* year12024: nona). 11