Registered number 07114437 Jesus Disciples, Community Church Annual Report and Unaudited Financial Statements 31 Dernber 2021
Jesus Disciples, Community Church Registered number.. 07114437 Trustees. Report The Trustees present their report and financial statements for the year ended 31 Dècember 2021. The financial statements have been prepared in accordance with the accounting policies sel out in note 1 to the finanoi81 stateménts and comply with the Charities Act 2011 and A¢eounting 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 IFRS 1021 leffeclive 1 January 2019}" Name. registered offi¢e and ¢onstitution of the charlty The full name of the charity is Jesus Dis¢iplgs' Community Church. The legal registration details are'.- Dale of incorporation 31 December 2009 Registered office . 39 Belmont Avenu8 New Malden Surrey KT3 6QE Charity Registration Number.. 1136588 Principal aotlvities The principal activity of the charity is to advance the Christian religion for the benefit ol the public, in particular bul not exclusively through the holding of prayer meetings. Bible studies, producing and distributing literature on Chrislianily, The Trustees who served during the year and up to the date of signature of the financial statements were '. Mr. Sun Kim Mr. Seung Hwan Yoon Mr. Hee Chang Kim Statement of Trustses responsibillties The Trustees are responsible for preparing the Tnstees Report and the financial statements in accordance wth applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practic81. The law applicable to charities in England and Wales requires the Trustees lo prepare financial ststements for each financial year which give a true and fair vW of the state of affairs of the Charity and of the incoming resources and app5icalion of resources of the Charity for that year.
Jesus Disciples, Community Church Registered number: 07114437 Trustees. Report In preparing these financial statements. the Trustees are required lo.. select suitable accounb'ng policies and then apply them consistently., observe the methods and principles in the Charities SORP., makè judgements and @stimales that are reasonable and prudent., slate whether applicable accounting stsndards have been followed. subject lo any material departures disclosed and explained in the financial statements.. and prepare the financial statements on the going conrn basis unless it is inappropriate lo presume that th@ charity will continue in operab"on. The Trustees are responsible for keeping sufficient accounting records that disclose wlh reasonable accuracy al any lime the financial position of the Charity and enable them lo ensure that the financial statements comply with the Chariti8s Act 2011, the Charity (Accounts and Reports) Regulations 2008 and th8 piovisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonabl@ steps for the pr8V8nlion and delects'on of fraud and other Irregularit$. This r@port was approved by the Board of Trustees on 31 October 2022 and signed by its order. SKIM Trustee
Jèsus Dis¢iples' Community Church Independenl •xaminerfs report to the trustees of Jesus Dls¢iples' Community Chur¢h I report to the Trustees on my examination of the financial statements of Jesus Disciplei Community Church for the year ended 31 December 2021. R•sponsibilities and basis of report As the Trustees of the Charity you are respofisible for the preparation of the financial slalements in accordance with the requirements of the Companies Act 2006 and the Charities Act 2011 (the 2011 Acti. Having satisfied myself that the 8ecounts of the company are not required lo be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charity's financial slalemenls carri8d out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the 2011 Act. Indep•ndent OX4minerfs statement I have completed my examination, I confirm that no matters have come lo my attention in connection with the examination giving me causes to bebiove". accounting rgeords were not kept in respect ol the Charity as required by slI0n 130 of the 2011 Act .' or the financKg1 slalemenls do not accord with such records., or the financial statements do not comply with the applicable requirements concerning the form and Contents of accounts sel out in the Charities IA¢¢ounts 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. the accounts have not been prèpared in accordance with the methods and principles of the Slalement of Recommended Practic8 for accounting and reporting by charities (applicable lo h8rilies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. I have no concerns and have come across no other matlers in connection with the examination to which attention should be drawn in this report in order lo enable a proper understanding of the financial statements to be reached. Indra Girl. FCCA IG Accounting & Auditing Ltd Chartered Certified ',ccounlants 90 Suthedand Avenue Welling Kent DA16 2NP 31 October 2022
Jesus Dls¢lpl¢s' Communty Chuvoh Inoom¢ and Expenditure A¢8ount lor the yeaF ended 31 Deoember2021 UnStrI¢1ed fvnds 2021 Restricted nds 2021 Note$ Total 2021 Ttytal 2020 2021 In¢om• from.. Don81ion$ leg8¢ies Other T•tr41 in•om• 89.425 89.425 77,338 89.425 89,425 77.33B Exp•ndiiure on.. RaL%ing fvrtd$ 80.762 80.762 80.762 80.762 83.071 83.071 Total resouroe5 expen¢ed Net loutNoin4ifirtcominq résour¢es Oiher gainsllbssé$l 8.663 8,663 5.733 N•t m•¥•m•nt i* $ 8.663 5,733 Fund balan5 al 1 January 2021 5.585 5.585 Fund b•l•nMs ot31 D•o¢Mb•r 2021 14.248 5.585
Jèsus Disciples, Comrnunlty Church Balan¢p Sheet as at 31 Dec•mb•r 2021 2021 2020 Flx•d ass•ts Tangibk qssels 1.838 2.048 CurrentaSs•ts Ca6h ai bank arKI In hand 13,244 5,272 Credltors-. amounts lalllny dutrwithin ott• y•ar 834 1.735 N•t •urr•nt 458•ts 12.610 3.537 Totsl assets less ¢urr•nt lialJlllt1•8 t4.248 5,585 In¢om• fuxd$ Unrestrtcted funds Re&lricled funds 14,248 5,585 14,248 5.585 The charitywas eniitted to eXeMp0n from audit under s477 eflhe CompaniesAct 2008 rdatiry 10 small companies. The memben5 have not required the ¢harty lo obtain an audit n accordan¢e wryth Section 476 of the Companies Act 2DO8. The trustees Ècknovdedge tr£ir responsibltieS for eomplyhg th Ihe requirernenls of comnIeS Ael wilh Fe5pecl lo accounbr(T records and the preparation of a¢counl$. These accounts have been prepared in &C¢Ordar with the provisb)ns appliG3bk lo sm8U companies Eubject lo the small (¥)mpanlt8 fegime and In a¢¢ordan¢ewith FRS102 SORP SKIM Trustee Apryoved by the board on 31 Octobtrr2022
Jesus Disciples. Community Church Notes to the financial statements for the year ended 31 Docomber 2021 1 Basls of preparatlon Basis of preparation These accounts have been prepared under the historlcal cost convention with items recognised at cost or transactions value unless otherwise ststed in the relevant notelsl to these accounts. The accounts have been prepared in accordance with the Financial Reporting Stsndard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011. Changes of accounting pollcy The accoLtnts present a twe and fair vlew and no changes have been made to the accounting policies adopted. 2 Accounting policies INCOME Recognltlon of Income These are included in the income and expendiiure aUnt when.. the charity becomes enti*led to the resources. it is more likely than not that the trustees will receive the resources., the monetary value Can be measured with sufficient reliability. Grants and donatlons Grants and donations are only included in the income and experKliture account when the general income recognition criteria are mel15.10 to 5.12 FRS102 SORPI. In the case of performance related grants. income is only recognised to the extent that the charity has provided the specified goods or services as entiuemant to the grant only occur5 when the perf0mlan related condrtions are met15.16 FRS 102 SORP}. Legacles Legacies are included in the income and exrmdlture account when receipt is probable, that is, when there has been grant of probate, the executors have established that there a sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Tax reclaims on donatlons and gifts Gift Aid receivable is inGluded in income when there is a valid d8claration from thè donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund 8S the initial donation unless the donor or Ihe lemis of the appeal have specthed otherwise. Donated goods Donated goods are meaSUd at fair value (the amount for which the asset could be exthanged) unless impractiosl to do so.
Jesus Disciples. Community Church Notes to the financial statements for the year ended 31 December 2021 Tangible fixed assets Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates rAIGulated to wrrte off the ¢osl, less estimated residual value, of eaGh asset evenly over its expected useful life, as follows". Motor vehicles 20% reducing balance EXPENDITURE AND LIABILITIES Liability rècognition Liabilities are recognised where it is more likety than not that there is a legal or constructive obligation committing the charity to pay out resour¢es and the amount of the obligation can be measured with reasonable certainty- Creditors The charty has Creditors which are measured at settlement amounts less any trade discounts. Provlslons for Ilabllltles A liability is measured on recognition at Tts hislorical ¢ost and then subsequenuy measured at the best estimate of the amount required to settle the oblig*"on at the repotting date. BasiG finanGial instrum¢nts The charity accounts for basic ftnancial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. 3 Donati¢>ns & l•ga¢i•s 2021 2020 Sunday offering Tithes Offering for thanks Offering for Missionar68S Offering from Church School Proposed offering Gift aid tax credit 13,375 61,180 5,627 9.243 9,475 39,199 6,225 9,935 661 1,070 10,773 89 25 4 Charitabl• aeti¥ltl86 Wages and salaries Travel and subsistence Rent Rates Equipment expenses Charitable and missionary costs Donation Church school expenses 9,996 482 29,268 1,704 389 17,315 9.900 5,147 8,999 26,263 29,322 3.100 1,345
Jesus Disciples. Community Church Notes to the financial statements for the year ended 31 December 2021 Sponsorship for Theology studies Event expenses Office expenses Other legal and professional expenses Depreciation Advertr'sing 4,400 200 8,440 4,010 1,000 410 551 80,762 1,080 512 S Trustees None of the truslees {or any persons connected with them) CetVed any remuneralion or benefits from the charity during the year. 6 Employee8 Number of employees The average monthly number of employees during the yeaf was.. 2021 Ntsmber 2020 Number 7 Tanglble flxed assets Motor vehlcle8 Cost At 1 January 2021 Addib"ons Disposals At 31 December 2021 4,000 Depreciatlon At 1 January 2021 Charge for the year On disposals At 31 December 2021 1.952 410 2,362 Net book value At 31 December2021 1,638 At 31 December 2020 2,048 8 Credltors: amounts falllng dug within one year 2021 2020 Accruals and other creditors 634 1,735 1,735 634