Registered number
07114437
Jesus Disciples, Community Church
Annual Report and Unaudited Financial Statements
31 De￿rnber 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 v￿W 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 con￿rn 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 s￿lI0n 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
Un￿StrI¢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 balan￿5 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 eXeMp￿0n 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 responsibl￿tieS for eomplyhg ￿th Ihe requirernenls of com￿nIeS 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 a￿Unt 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 meaSU￿d 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