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2023-12-31-accounts

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LONDON ALL NATIONS KOREAN PRESBYTERIAN CHURCH Accounts

31 December 2023

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LONDON ALL NATIONS KOREAN PRESBYTERIAN CHURCH Contents

Page
Charity Information 1
Approval statement 2
Accountants' report 3
Profit and loss account 4
Balance sheet 5
Notes to the accounts 6

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LONDON ALL NATIONS KOREAN PRESBYTERIAN CHURCH Charity Information

Charity Name

LONDON ALL NATIONS KOREAN PRESBYTERIAN CHURCH Trustee: REV. JONG BUM PARK

Accountants

CHOACCOUNTANCY & PRACTICE LTD PARK HOUSE PARK TERRACE WORCESTER PARK SURREY KT4 7JZ

Bankers

National Westminster Bank Plc Chatham Rcsc, Western Avenue Waterside Court, Chatham Maritime Chatham, Kent ME4 4RT

Church office address

48 Beaumont Drive, Worcester Park, Surrey ENGLAND KT4 8FG

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LONDON ALL NATIONS KOREAN PRESBYTERIAN CHURCH

Approval statement

I approve the accounts which comprise of the Profit and Loss Account, the Balance Sheet and the related notes. I acknowledge my responsibility for the accounts, including the appropriateness of the applicable financial reporting framework as set out in note 1, and for providing CHOACCOUNTANCY & PRACTICE LTD with all information and explanations necessary for their compilation.

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REV. JONG BUM PARK

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LONDON ALL NATIONS KOREAN PRESBYTERIAN CHURCH

Accountants' report on the unaudited accounts to LONDON ALL NATIONS KOREAN PRESBYTERIAN CHURCH

You have approved the accounts for the year ended 31 December 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes. In accordance with your instructions, we have compiled these unaudited accounts from the accounting records and information and explanations supplied to us.

CHOACCOUNTANCY & PRACTICE LTD Chartered Certified Accountants PARK HOUSE PARK TERRACE WORCESTER PARK SURREY KT4 7JZ

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LONDON ALL NATIONS KOREAN PRESBYTERIAN CHURCH Profit and Loss Account for the year ended 31 December 2023

Donations
Gift-aid
Other income
Total income
Expenditure
Wages, salaries and other staff costs
Car, van and travel expenses
Rent, rates, power and insurance costs
Repairs and renewals of property and equipment
Telephone, fax, stationery and other office costs
Advertising, PR and entertainment costs
Interest on bank and other loans
Bank, credit card and other finance charges
Irrecoverable debts written off
Accountancy, legal and other professional fees
Depreciation and loss/(profit) on sale
Other charity expenses
Profit
2023
£
38,908
14,609
1,256
54,773
23,417
2,747
4,550
-
19,750
-
-
55
-
288
2,557
-
53,364
1,409
2022
£
53,917
16,923
4,862
75,702
27,599
3,364
3,934
-
24,673
150
-
55
-
1,152
2,557
-
63,484
12,218

4

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LONDON ALL NATIONS KOREAN PRESBYTERIAN CHURCH Balance Sheet as at 31 December 2023

Notes
Fixed assets
Equipment, machinery and motor vehicles
3
Other fixed assets
4
Current assets
Trade debtors
Bank/building society balances
Cash in hand
Other current assets and prepayments
Current liabilities
Loans and overdrawn bank accounts
Other liabilities and accruals
Net current assets
Loans due after more than one year
Net assets
Capital account
Balance at start of period
Net profit
Capital introduced
Drawings
232
3,430
-
6,700
2023
£
12,786
-
12,786
8,228
-
21,014
19,605
1,409
-
-
21,014
87
662
-
6,000
2022
£
15,343
-
15,343
4,262
-
10,362 6,749
-
2,134
-
2,487
2,134 2,487
19,605
7,387
12,218
-
-
19,605

5

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LONDON ALL NATIONS KOREAN PRESBYTERIAN CHURCH Notes to the Accounts for the year ended 31 December 2023

1 Accounting basis

The accounts have been compiled on a basis that enables profits to be calculated in accordance with UK Generally Accepted Accounting Practice and that provides sufficient and relevant information to enable the completion of a tax return.

2 Profit and loss account analysis

Turnover
Donations
Gift-aid
Other income
Wages, salaries and other staff costs
Wages - regular
Pensions
Other staff expenses
Employer's NI
Sunday lunch
Pastor mobile & telephone
Pastor housing allowance
Car, van and travel expenses
Motor expenses
Travel and subsistence
Secondary school expenses
Activity & Support
Rent, rates, power and insurance costs
Rent
Rates
Cleaning
Use of home
Repairs and renewals of property and equipment
Repairs and maintenance
Telephone, fax, stationery and other office costs
Expenditure for youth
Other charity activity
Other insurance costs
IT expense & PPS
Subscriptions
Missionary expenses
2023
£
38,908
14,609
1,256
54,773
20,150
267
-
-
-
-
3,000
23,417
2,747
-
-
-
2,747
4,550
-
-
-
4,550
-
-
3,248
800
-
413
-
15,289
19,750
2022
£
53,917
16,923
4,862
75,702
23,700
299
-
-
-
-
3,600
27,599
3,364
-
-
-
3,364
3,934
-
-
-
3,934
-
-
8,988
406
-
574
-
14,705
24,673

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LONDON ALL NATIONS KOREAN PRESBYTERIAN CHURCH Notes to the Accounts for the year ended 31 December 2023

Advertising and business entertainment costs
Advertising and PR
Entertaining
Interest on bank and other loans
Interest
Bank, credit card and other finance charges
Bank charges
Hire purchase and lease interest
Irrecoverable debts written off
Bad debts
Accountancy, legal and other professional fees
Accountants fees
n/a
Other legal and professional
Consultancy fees
Management fees
Bookkeeping
Depreciation and loss/(profit) on sale
Depreciation
Amortisation of goodwill
Profit/loss on sale of fixed assets
Other charity expenses
Subscriptions
Sundry expenses
-
-
-
-
-
55
-
55
-
-
288
-
-
-
-
-
288
2,557
-
-
2,557
-
-
-
150
-
150
-
-
55
-
55
-
-
1,152
-
-
-
-
-
1,152
2,557
-
-
2,557
-
-
-

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LONDON ALL NATIONS KOREAN PRESBYTERIAN CHURCH Notes to the Accounts for the year ended 31 December 2023

3
Plant, machinery and motor
Cost
At 1 January 2023
Additions
Disposals
At 31 December 2023
Depreciation
At 1 January 2023
Charge for the year
On disposals
At 31 December 2023
Net book value
At 31 December 2023
At 31 December 2022
4
Other fixed assets
Premises
Goodwill
Investments
vehicles
Plant and
machinery
£
-
-
-
-
-
-
-
-
-
-
Motor
vehicles
£
17,900
-
-
17,900
2,557
2,557
-
5,114
12,786
15,343
Spare
£
-
-
-
-
-
-
-
-
-
-
2023
£
-
-
-
-
Total
£
17,900
-
-
17,900
2,557
2,557
-
5,114
12,786
15,343
2022
£
-
-
-
-

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Trustees' Annual Report for the period

Period start date Period start date Period end date Period end date
01 01 2023 31 12 2023
From To

Section A Reference and administration details

Charity name LONDON ALL NATIONS KOREAN PRESBYTERIAN CHURCH

Other names charity is known by n/a Registered charity number (if any) 1144932 Charity's principal address 48 Beaumont Drive

Worcester Park, Surrey

Postcode KT4 8FG

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Trustee name Office (if any) Dates acted if not for whole
**year **
Name of person (or body) entitled
to appoint trustee (ifany)
REV. JONG BUM PARK 48 Beaumont Drive
KT4 8FG
Names of the trustees for the charity, if any, (for example, any custodian trustees)
Name Dates acted if not for whole year

March 2012

TAR

1

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Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information)
Type of adviser
Name
Address
Accountants Chul Hyun Cho CHOACCOUNTANCY LIMITED
Park House, Park Terrace, KT4 7JZ
Name of chief executive
or names of senior staff
members (Optional
information)
Eunjeong, Accounting
manager
CHOACCOUNTANCY LIMITED
Park House, Park Terrace, KT4 7JZ

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document

Trust deed

How the charity is constituted

Trust

Trustee selection methods

Appointed by

(eg. appointed by, elected by)

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

March 2012

TAR

2

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Section C Objectives and activities

Summary of the objects of the
charity set out in its
governing document
Summary of the main
activities undertaken for the
public benefit in relation to
these objects (include within
this section the statutory
declaration that trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit)
-
Prevention or Relief of poverty
-
Religious activities
-
People of a particular ethnic or racial origin
-
Provides places of worship services of Christian
-
Fellowship facilities allowing believers practice their faith
-
Organising services of Christian worship prayer meetings
-
Christian teaching preaching public celebration of religious
festivals missionary and outreach work
-
Provision of money management and debt counselling advice
-
Provision of small grants

Additional details of objectives and activities (Optional information)

March 2012

TAR

3

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You may choose to include further statements, where relevant, about:

March 2012

TAR

4

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Section D Achievements and performance

March 2012

TAR

5

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Section E Financial review

The accounts have been compiled on a basis that enables profits to be Brief statement of the calculated in accordance with UK Generally Accepted Accounting charity’s policy on reserves Practice and that provides sufficient and relevant information to enable the completion of a tax return.

All reserves are in the charity’s bank account. Balance at the year end is stated on the balance sheet.

Details of any funds materially in deficit

n/a

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

Section F Other optional information

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) REV. JONG BUM PARK Position (eg Secretary, Chair, TRUSTEE etc) Date ���������� 20.05.2024

March 2012

TAR

6