Registered number 07114437 Jesus Disciples. Community Church Income and expenditure account 31 December 2023
Jesus Disciples. Community Church Registered number: 07114437 Trustees. Report The Trustees present their report and financial statements for the year ended 31 December 2023. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charities Act 2011 and "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 January 2019)" Name, regi¥tsred office and constitution of the charity The full name of the charity is Jesus Disciples, Community Church. The legal registration details are:_ Date of incorporation 31 Decemter 2009 Registered office '. 39 Belmont Avenue New Malden Surrey KT3 6QE Charity Registration Number. 1136588 Principal activities The principal activity of the charity is to advan the Christian religion for the benefit of the public. in particular but not exclusively through the holding of prayer meetings, Bible studies, producing and distributing literature on Christianity. The Trustees who served during the year and up to the date of signature of the financial statements were . Mr. Sun Kim Statement of Trustees responsibilities The Trustees are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally ACpted Accounting Practice). The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial 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 year.
Jesus Disciples, Communlty Church Registered number: 07114437 Trustees, Report In preparing these financial statements, the Trustees are required to.. select suitable accounting policies and then apply them consistently., - observe the methods and principles in the Charities SORP. make judgements and estimates that are reasonable and prudent. state whether applicable accounting standards have been followed, subject to any material departUS disclosed and explained in the financial statements; and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charty will continue in operation. The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charty (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report was approved by the Board of Trustees on 19 September 2024 and sned by its order. SKIM Trustee
Jesus Disciples. Community Church Ind•pendent examinerfs report to the trustses of Jesus Disclples. Community Church I report to the Trustees on my examination of the financial statements of Jesus Disciples, Community Church for the year ended 31 December 2023. Respon81bllltles and basis of report As the Trustees of the Charity you are responsible for the preparation of the financial statements in accordan with the requirements of the Companies Act 2006 and the Charities Act 2011 (the 2011 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. I report in respect of my examination of the Charity's financial statements Carried 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 145{5)(b) of the 2011 Act Independent examlnerfs ststsment I have completed my examination, I confirm that no matters have come to my attention in connection with the examination giving me causes to believe: • accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act: or . the financial statements do not accord with such records" or . the financial statements do not comply with the applicable requirements concerning the form and Contents of accounts set out in the Charities (Accounts 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 prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no COnmS and have come across no other matters in connection wbth the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Indra Girl ACA, FCCA IG Accounting & Audib'ng Ltd Chartered Certified Accountants 90 Sutherland Avenue Welling Kent DA16 2NP 19 September 2024
Jesus Dlsciples. Communlty Chur¢h Income and Exp9Trdlture Account forthe yr andgd 31 D8mbÈr 2023 Rgstrlcted fun(ts 2023 Endowmgrt funds 2023 Notes funds 2023 Total 2023 Totsl 2022 Ineom• from . Donauons 8nd legaues Other Totsl incomo 141,953 141,953 120.728 141,953 141.953 120.728 Expgndlturo on: Raising funds Charitable aclivitios Totsl r8sourc expèndgd 136.148 136,148 136,148 136,148 125,428 125,428 Net loutgolngylncomlng rosources Other gainslllossesl 5,805 5.805 4,700 Net mtw•m8nt In funds 5.805 5.805 4,700 Fund balan$ at 1 J8nu8ry 2023 9,548 14,248 Fund balanc08 at 31 December 2023 15,353 15.353 9,548
Jesus DtscipI, Communlty Church Balance Sheet as at 31 DeGembor 2023 2022 2021 Fix9d assets T¥ngible assets 4,174 1.310 Current assèts Cash at bank and in hand 16,740 9,298 Crodltots.. •mounts falllng due wlthin on• y•ar S,561 1.060 Net current assets 11.179 8,238 Total ass•ts lè¥$ current Ilabllltlas 15,353 9,548 Incom• lund5 Unreslri¢ted fvnds Restrithd frjnds 15,353 9.548 15,353 9.54e The charity was enlilled to exemp'on from audit uncjer 8477 of the Companies Act 2006 relating lo sm811 companes. The membeiB no>t required the charity to obtsin an audit in accordan with section 476 ofthe Companies Act 2006. The trus¢e8s ad(nowledge their reSponlIveS lor complying wsth the reoutrpments of the Companies A& with resp8rt to atxounting records and Ihe p#ratiOn of aceounts. These acrx)unts have been prepared in 8ccofdaw with the provig1)ns 8pplitse to small CoMnieS suty'ec to thè Small companies regime and In accordancè wit S102 SORP. Trustee AFpm¢d by Ihe board on 19 septnber 2024
Jesus Disciples. Community Church Notes to the financial statsments for the year ended 31 December 2023 1 Basis of preparation Basis of preparation These accounts have been prepared under the historical cost convention with items recognised at cost or transactions value unless otherwise ststed in the relevant note(s) to these accounts. The accounts have been prepared in accordan with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011. Changes of accounting pollcy The accounts present a true and fair view 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 expenditure account when.. the charity becomes entitled to the resources., it is more likely than not that the trustees will re1ve the resources., the monetary value can be measured with sufficient reliability. Grants and donations Grants and donations are onty included in the income and expenditure account when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). 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 entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are included in the income and expenditure account when reIpt is probable, that is, when there has been grant of probate, the executors have established that there are 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 reclalms on donations and gift8 Gift Aid receivable is included in income when there is a valid declaration from the 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 as the initial donation unless the donor or the terms of the appeal have specified otherwise. Donated goods Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.
Jesus Disciples, Community Church Notes to the financial statements for the year ended 31 December 2023 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 calculated to write off the cost, less ests'mated residual valué, of each asset evenly over its expected useful life, as follows: Motor vehicles Office equipment 20% reducing balance 200/0 reducing balance EXPENDITURE AND LIABILITIES Liability recognltlon Liabilities are re¢ognised where it is more likely than not that there is a legal or constructive obligation commith'ng the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Creditor8 The charity has creditors vthich are measured at settlement amounts less any trade discounts. Provl$lons for liabilities A liability is measured on recognition at ts historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date. Basic financial instruments The charity accounts for basic financial 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 Donations and legacies 2023 2022 Sunday offering Tithes Offering for thanks Offering for Missionaries Other offerings Gift aid tax credit 10,332 63,173 10,767 23,337 14,609 19,735 141,953 6,122 59,615 8,117 8,832 4,182 33,860 120,728 4 Charltable actlvltles Wages and salaries Social security costs Pension costs Travel and subsistence Rent Rates Equipment expenses Charitable and mi33ionary GO8t3 Donations 18,651 377 4,800 1,636 34,146 1,870 821 41,170 10,068 9,996 300 34,308 1.776 28,953 25.239
Jesus Disciples, Community Church Notes to the financial ststements for the year ended 31 December 2023 Insurance Office expenses Church school expenses Sponsorship for Theology studies Event expenses Other legal and professional expenses Depreciation Advertising 329 828 9,990 3,900 4,264 1,338 1,043 917 136,148 5,988 3,900 12,556 1,784 328 300 125,428 5 Trustees None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. 6 Employees Number of employees The average monthly number of employees during the year was.. 2023 Number 2022 Number 7 Tangible fixed assets Offlce equipment Motor vehicles Total Cost At 1 January 2023 Additions Disposals At 31 December 2023 4.000 4,000 3,907 3,907 4,000 7,907 Depr8ciatFon At 1 January 2023 Charge for the year On disposals At 31 December 2023 2,690 262 2,690 1,043 781 781 2,952 3,733 Net book value At 31 Dember 2023 3,126 1,048 4,174 At 31 December 2022 1,310 1,310 8 Creditors: amounts falling due within one year 2023 2022 Accruals and other creditors 5,561 5,561 1,060 1,060