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2024-09-30-accounts

TRUE JESUS CHURCH (LONDON)

FINANCIAL STATEMENTS

FOR

30 SEPTEMBER 2024

Charity Number: 1129932

WHITELAW WELLS Chartered Accountants

9 Ainslie Place Edinburgh EH3 6AT

TRUE JESUS CHURCH (LONDON)

YEAR ENDED 30 SEPTEMBER 2024

CONTENTS PAGES
Church Committee annual report 2 - 6
Independent Examiner's report 7
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10 - 17

1

TRUE JESUS CHURCH (LONDON)

YEAR ENDED 30 SEPTEMBER 2024

CHURCH COMMITTEE ANNUAL REPORT

The Church Committee, who are Trustees for the purposes of Charity Law, have pleasure in presenting their report and financial statements of the Church for the year ended 30 September 2024. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the church’s constitution, the Charities Act 2011 (as amended) and 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 (FRS102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Purpose

The objectives of the Church are as follows:

Aims and Activities

These objectives are met through regular meetings for worship where they are preached to the congregation. In shaping our objectives for the year and planning our activities, the trustees have considered the charity commission guidance on public benefit.

Grant Making Policy

The Church Committee operates a policy to contribute a proportion of its income to the UKGA. The level of contribution is suggested by the UKGA and is currently about 30% of the total general offerings received by the church.

ACHIEVEMENTS AND PERFORMANCE

The Church has maintained a stable membership and has generally strengthened the faith of its members in line with the objectives outlined above and by such activities as fellowships, religious teachings, convocations and publications.

How our activities deliver public benefit

Our main activity is to preach the salvation grace of Christ Jesus, the one True God. The benefit is for those who believe, to gain eternal life in the future. The Church provides a place of worship for the followers and any truth seeking friends in London. The Church also holds regular services on Saturday for the followers to keep the Sabbath.

2

TRUE JESUS CHURCH (LONDON)

YEAR ENDED 30 SEPTEMBER 2024

CHURCH COMMITTEE ANNUAL REPORT

FINANCIAL REVIEW

The church’s principal source of income is from offerings received from its followers. Total income from unrestricted funds was £246,224 (2023: £228,330) and total expenditure was £289,274 (2023: £128,593). Net income on the general unrestricted funds after transfers was £45,097 (2023: £99,737).

Total income from restricted funds was £9,526 (2023: £4,408) and total expenditure from restricted funds was £Nil (2023: £Nil).

At the balance sheet date the unrestricted reserves were £1,599,575 (2023: £1,554,478) and there were restricted reserves of £13,334 (2023: £91,955).

Reserves policy

The free reserves are the total unrestricted funds less the designated funds. The free reserves are £541,884 (2023: £421,677), which is sufficient to cover several years of operating costs. The Church Committee considers this level of reserves to be satisfactory given the necessity to continually maintain the church buildings.

Investment policy

The reserves are currently held in cash, which the Church Committee feels is appropriate given the volatility of the stock market in recent years. The Church Committee keep this policy under review.

Risk management

The Church Committee have assessed the major risks to which the Church is exposed, in particular those related to the operations and finances of the trustees, and are satisfied that systems are in place to mitigate our exposure to the major risks.

PLANS FOR FUTURE PERIODS

The Church is to undertake further evangelism and spiritual convocations to promote the gospel, actively seek lost sheep and to encourage members to grow in to the stature of Christ in line with our stated objectives.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The True Jesus Church (London) is registered as a charity with the Charity Commission with the charity number 1129932. The charity is governed by the declaration of trust deed made on 11[th] April 2009.

The Church is affiliated to the General Assembly of True Jesus Church (UK), (UKGA).

3

TRUE JESUS CHURCH (LONDON)

YEAR ENDED 30 SEPTEMBER 2024

CHURCH COMMITTEE ANNUAL REPORT

Management and Appointment of the Church Board and Church Committee

The management of the Church is the responsibility of the Church Committee who are elected and coopted under the terms of the constitution, which states that the church will elect nine members to form the Church Committee. This election will take place at the Annual General Meeting. Each member serves for a period of three years. The next Church Committee election will be held at the Annual General Meeting in 2025 and the Church Committee will be elected to serve for a further period. The financial matters are controlled by the Church Committee and managed by the Financial Affairs section of the Church Committee.

Organisational Structure

The members are any persons baptised in the True Jesus Church and they are eligible to speak, vote, elect and be elected at the General Meeting of Members. The General Meeting of Members is the highest decision-making meeting. Any decisions made are to be dealt with by the Church Board, and then executed by the Church Executive Committee consisting of the Religious, General and Financial Affairs Officers.

Many volunteers give up their time to help out at the church, particularly at weekends and in the evenings. The Board is greatly indebted to these volunteers for their commitment and support.

Trustee Induction and Training

The current Trustees have held their posts for several years and are fully conversant with the work of the charity. Should a Trustee leave between AGMs then the remaining Trustees will meet to appoint a new Trustee based on their skills and experience. The existing Trustees will mentor the new Trustee until they are familiar with the day to day workings and aims of the charity, and they will be given the opportunity to contribute fully to any management issues that are brought to the attention of the Board.

4

TRUE JESUS CHURCH (LONDON)

YEAR ENDED 30 SEPTEMBER 2024

CHURCH COMMITTEE ANNUAL REPORT

ADMINISTRATIVE INFORMATION

Charity Name True Jesus Church (London)
Charity Number 1129932
Church Committee Kenneth Zhou Religious Affairs Officer
Siak Fah Chong Assistant Religious Affairs Officer
Chau Mui Chong Information
Lawrence Chan Financial Affairs Officer
Duncan Shek General Affairs Officer
Him Ho Religious Education Officer
Alexander Hui EPG
Kon Fah Chong EPG Assistant
Binbin Zheng Working Committee
Church address 57 - 63 East Road
London
N1 6AH
Independent examiner Louise Presslie CA
Whitelaw Wells
Chartered Accountants
9 Ainslie Place
Edinburgh
EH3 6AT
Bankers Bank of Scotland
The Mound
Edinburgh
EH1 1YZ

5

TRUE JESUS CHURCH (LONDON)

YEAR ENDED 30 SEPTEMBER 2024

CHURCH COMMITTEE ANNUAL REPORT

STATEMENT OF RESPONSIBILITIES OF THE CHURCH COMMITTEE

The Church Committee are responsible for preparing the Church Committee’s Report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the church committee to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to:

The Church Committee are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011 (as amended), the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. They are also responsible for safeguarding the assets of the church and taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Church Committee are responsible for the maintenance and integrity of the church and financial information included on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.

Approved by the Church Committee on 26 July 2025 and signed on their behalf by:

Kenneth Zhou Religious Affairs Officer

6

TRUE JESUS CHURCH (LONDON)

YEAR ENDED 30 SEPTEMBER 2024

INDEPENDENT EXAMINER’S REPORT TO THE CHURCH COMMITTEE

I report on the financial statements of the church for the year ended 30 September 2024 set out on pages 8 to 17.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

have not been met or

Louise Presslie CA Whitelaw Wells Chartered Accountants 9 Ainslie Place Edinburgh EH3 6AT

Date: 26 July 2025

7

TRUE JESUS CHURCH (LONDON)

STATEMENT OF FINANCIAL ACTIVITIES (incorporating the Income and Expenditure Account)

YEAR ENDED 30 SEPTEMBER 2024

Notes Unrestricted Restricted Total Total
funds funds 2024 2023
£ £ £ £
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Offerings received 2 235,567 6,654 242,221 227,233
Other trading activities
Bible and hymn sales 797 - 797 2,090
Investment income 9,860 2,872 12,732 3,415
Total income 246,224 9,526 255,750 232,738
EXPENDITURE ON:
Charitable activities
Grants payable 3 224,026 - 224,026 66,220
Other charitable expenditure 4 65,248 - 65,248 62,373
Total expenditure 289,274 - 289,274 128,593
Net income for the year (43,050) 9,526 (33,524) 104,145
Transfers between funds 88,147 (88,147) - -
Net movement in funds for the period 45,097 (78,621) (33,524) 104,145
Total funds at 1 October 2023 1,554,478 91,955 1,646,433 1,542,288
Total funds at 30 September 2024 1,599,575 13,334 1,612,909 1,646,433

The Statement of Financial Activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.

The notes on pages 10 to 17 form part of these financial statements

8

TRUE JESUS CHURCH (LONDON)

BALANCE SHEET

30 SEPTEMBER 2024
2024 2024 2023
Note £ £ £
FIXED ASSETS
Tangible assets 5 1,052,801 1,045,757
CURRENT ASSETS
Debtors 6 37,465 58,392
Cash at bank 564,472 602,667
----------------- -----------------
601,937 661,059
CREDITORS: Amounts falling due within one year 7 (41,829) (60,383)
----------------- ----------------- -----------------
NET CURRENT ASSETS 560,108 600,676
----------------- -----------------
NET ASSETS 1,612,909 1,646,433
============= =============
FUNDS
Restricted 8 13,334 91,955
Unrestricted 9
Designated 1,041,932 1,096,902
General 557,643 457,576
----------------- -----------------
TOTAL FUNDS 1,612,909 1,646,433
============= =============

These financial statements were approved by the members of the Church Committee

On 26 July 2025 and are signed on their behalf by:

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Lawrence Chan Financial Affairs Officer

The notes on pages 10 to 17 form part of these financial statements.

9

TRUE JESUS CHURCH (LONDON)

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 SEPTEMBER 2024

1. ACCOUNTING POLICIES

Basis of accounting

The financial statements 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. The financial statements have been prepared in 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) (effective 1 January 2019), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The church constitutes a public benefit entity as defined by FRS 102.

The Church Committee consider that there are no material uncertainties about the charity’s ability to continue as a going concern. The going concern assessment covers a period of at least 12 months from the date of signing of these financial statements.

Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Offerings are included in the year in which they are receivable.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

Expenditure

All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure. Costs have been directly attributed to one of the functional categories of expenses in the Statement of Financial Activities in full. The charity is not registered for VAT and accordingly costs are shown gross of irrecoverable VAT.

Expenditure is classified under charitable activities, which includes the costs incurred by the charity in delivery of its activities and services to its beneficiaries and their associated support costs.

Support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include governance costs which support the Trusts programmes and activities. These costs have been allocated as expenditure on charitable activities.

10

TRUE JESUS CHURCH (LONDON)

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 SEPTEMBER 2024

1. ACCOUNTING POLICIES (Continued)

Fixed assets and depreciation

Fixed assets are originally recorded at cost. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Freehold property - nil Fixtures and fittings - 20% reducing balance

Items of expenditure are capitalised where the purchase price exceeds £100.

Freehold property has not been depreciated. The Church Committee do not feel that the freehold property is reducing in value and therefore have not applied any depreciation.

Financial Instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Unrestricted funds

Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.

Designated funds

Designated funds are funds designated by the Church Committee for a specific purpose.

Restricted funds

Restricted funds are to be used for specific purposes as laid down by the donor.

Critical Accounting Estimates and Areas of Judgement

In preparing the financial statements judgements have been made when applying the accounting policies. These judgements are evaluated on an ongoing basis and are based on historical experience. The only area where judgement has a material effect on the values within the financial statements relates to depreciation as noted above.

Provisions

Provisions are recognised when the charity has a present obligation as a result of a past event, it is probable that a transfer of economic benefit will be required to settle the obligations and a reliable estimate can be made of the amount of the obligation.

11

TRUE JESUS CHURCH (LONDON)

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 SEPTEMBER 2024

2. OFFERINGS RECEIVED

OFFERINGS RECEIVED
Unrestricted
Restricted
Funds
funds
£
£
RE offerings
950
-
General offerings
203,498
Central Church building fund
-
3,404
Central London Refurbishment Fund
-
2,000
UKGA subsidy for NSCC/YTTC
2,449
-
Dorcas Fund
420
-
Gift Aid
28,250
1,250
Total offerings received
235,567
6,654

Total
Total
2024
2023
£
£
950
829
203,498
193,955
3,404
982
2,000
2,000
2,449
2,900
420
1,443
29,500
25,124
242,221
227,233
227,233

Offerings received income in the year was £242,221 (2023: £227,233) of which £235,567 (2023: £223,720) was unrestricted and £6,654 (2023: £3,513) was restricted. Income from other trading activities was £797 (2023: £2,090), all of which was unrestricted income.

3. GRANTS PAYABLE

GRANTS PAYABLE
Unrestricted
Restricted
Funds
funds
£
£
Donations to UK GA
70,259
-
Donations to other churches
153,767
-
224,026
-
Total
2024
£
70,259

153,767
224,026
Total
2023
£
66,220
-
66,220

Total grants payable were £224,026 (2023: £66,220) of which £224,026 (2023: £66,220) was unrestricted and £nil (2023: £nil) was restricted.

12

TRUE JESUS CHURCH (LONDON)

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 SEPTEMBER 2024

4. OTHER CHARITABLE EXPENDITURE
Rates & water
Light & heat
Travel
Insurance
Printing, post & stationery
Telephone
RE library & audio
Repairs & maintenance
Preachers pastoring & visiting expenses
Depreciation of fixed assets
Refuse collection
Sundry consumables
Sundry non-consumables
Bank charges
Fellowships / Reception
Bible, Hymns & Publications
Hosting UKGA/IA Events
Commemorative Gifts
Funeral Wreath
Loss on disposal of fixed assets
Training
Professional fees
Governance costs
Independent Examination fee
Total other charitable expenditure
Total
2024
£
1,264
8,674
1,865
3,371
2,818
454
347
8,059
2,206
3,940
1,313
19,083
4,116
61
550
448
3,773
-
60
-
252
144
2,450
65,248
Total
2023
£
3,136
3,844
761
3,009
1,118
693
1,253
10,167
1,608
4,737
1,434
17,119
4,850
60
175
354
3,200
2,407
-
198
-
-
2,250
62,373

Total Expenditure was £65,248 (2023: £62,373) of which £65,248 (2023: £62,373) was unrestricted and £Nil (2023: £Nil) was restricted.

13

TRUE JESUS CHURCH (LONDON)

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 SEPTEMBER 2024

5. TANGIBLE FIXED ASSETS

COST
At 1 October 2023
Additions
Disposals
At 30 September 2024
DEPRECIATION
At 1 October 2023
Charge for the year
On Disposal
At 30 September 2024
NET BOOK VALUE
At 30 September 2024
At 30 September 2023
Freehold
property
Equipment,
fixtures &
fittings
£
£
1,026,812
113,654
10,230
754
-
-
_
__
1,037,042
114,408
-
94,709
-
3,940
-
-
_
__
-
98,649
1,037,042
15,759
1,026,812
18,945
Total
£
1,140,466
10,984
-
__
1,151,450
94,709
3,940
-
______
98,649
1,052,801
1,045,757

Freehold property consists of one property; East Road (“Central London Church”). The original cost of property at East Road was £280,000, with improvement costs being carried out totalling £757,042.

6. DEBTORS: Amounts falling due within one year

EBTORS: Amounts falling due within one year
Prepayments & accrued income
REDITORS: Amounts falling due within one year
Grants payable
Accruals
2024
£
37,465
-------------
37,465
2024
£
29,259
12,570
--------------

41,829
==========
2023
£
58,392
-------------
58,392
2023
£
47,170
13,213
--------------
60,383
==========

7. CREDITORS: Amounts falling due within one year

14

TRUE JESUS CHURCH (LONDON)

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 SEPTEMBER 2024

8. RESTRICTED FUNDS

RESTRICTED FUNDS
Balance at Balance at
01.10.23 Income Expenditure Transfers 30.09.24
£ £ £ £ £
Central London refurbishment
fund 4,540 2,750 - - 7,290
Central London building fund 85,276 6,776 - (88,147) 3,905
Africa Church agricultural
project fund 1,793 - - - 1,793
Cardiff Prayer House Ministry 346 - - - 346
Total restricted funds 91,955 9,526 - (88,147) 13,334

The Central London Refurbishment fund represents funds received to refurbish the church buildings at East Road.

The Central London building fund represents funds raised for future building projects for expansion into new areas, at the AGM in December 2020 it was agreed that this would be pledged to the Chelmsford place of Worship to purchase a new building. The transfer to the Chelmsford building fund in the year represents the pledged funds as agreed by the Church Committee.

The Africa Church agricultural project fund represents the balance remaining of donations paid to the Church for its work in Africa.

The Cardiff Prayer House Ministry represents donations received for the specific work of the ministry.

Balance at Balance at
01.10.22 Income Expenditure Transfers 30.09.23
£ £ £ £ £
Central London refurbishment
fund 2,040 2,500 - - 4,540
Central London building fund 83,368 1,908 - - 85,276
Africa Church agricultural
project fund 1,793 - - - 1,793
Cardiff Prayer House Ministry 346 - - -
346
Total restricted funds 87,547 4,408 - - 91,955

15

TRUE JESUS CHURCH (LONDON)

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 SEPTEMBER 2024

9. UNRESTRICTED FUNDS

Balance at
01.10.23
£
Designated funds:
Property fund
1,026,812
Dorcas fund
4,470
Chelmsford building fund
65,620
General unrestricted funds
457,576
Total unrestricted funds
1,554,478
Balance at
Income Expenditure Transfers
30.09.24
£
£
£
£
-
-
10,230
1,037,042
420
-
-
4,890
-
(153,767)
88,147
-
245,804
(135,507)
(10,230)
557,643
______
246,224
(289,274)
88,147
1,599,575

The Property fund represents the value of the church buildings at East Road and subsequent improvements.

The Dorcas fund represents funds raised and set aside to help those facing hardship in the current economic climate.

Chelmsford building fund represents the remaining funds pledged to the Chelmsford Place of Worship for them to purchase a new building.

Balance at
01.10.22
£
Designated funds:
Property fund
1,026,812
Dorcas fund
2,942
Chelmsford building fund
66,633
General unrestricted funds
358,354
Total unrestricted funds
1,454,741
Balance at
Income Expenditure Transfers
30.09.23
£
£
£
£
-
-
-
1,026,812
1,528
-
-
4,470
-
-
(1,013)
65,620
226,802
(128,593)
1,013
457,576
______
228,330
(128,593)
-
1,554,478

16

TRUE JESUS CHURCH (LONDON)

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 SEPTEMBER 2024

10. ANALYSIS OF FUNDS

Fixed assets
Cash at bank
Other net liabilities
Total funds
Fixed assets
Cash at bank
Other net liabilities
Total funds
General
Funds
15,759
546,246
(4,362)
557,643
General
Funds
18,945
440,622
(1,991)
457,576
Designated
Funds
1,037,042
4,890
-
1,041,932
Designated
Funds
1,026,812
70,090
-
1,096,902
Restricted
Funds
-
13,334
-
13,334
Restricted
Funds
-
91,955
-
91,955
Total
Funds
2024
1,052,801
564,470
(4,362)
1,612,909
Total
Funds
2023
1,045,757
602,667
(1,991)
1,646,433

11. OTHER FUNDS

During the year the Church received donations from the members for The General Assembly of True Jesus Church, United Kingdom. The donations received are not reflected in the accounts as the London Church is collecting the monies on behalf of The General Assembly of True Jesus Church, United Kingdom.

12. CHURCH COMMITTEE EXPENSES

No fees or expenses have been paid to Church Committee Members (2023: Nil). All Church Committee members act gratuitously.

13. STAFF COSTS

The Church has no employees. The preacher’s salary costs are met centrally by The General Assembly of True Jesus Church, United Kingdom.

17