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 AC￿pted 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
departU￿S 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 s￿ned 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 COn￿mS 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 y￿r andgd 31 D8￿mbÈr 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 reSpon￿￿lIveS 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 8pplits￿e to small CoM￿nieS suty'ec* to thè Small companies
regime and In accordancè wit
S102 SORP.
Trustee
AFpm¢d by Ihe board on 19 sept￿nber 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 re￿1ve 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 re￿Ipt 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 De￿mber 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