Charity number: 1159442
JOY CHRISTIAN CENTRE
UNAUDITED
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

JOY CHRISTIAN CENTRE
CONTENTS
Page
Reference and administrative details of the Charity, its Trustees and advisers
Trustees, report
Independent examlnerfs report
Statement of financial activities
Balance sheet
Notes to the financial statements
8-18

JOY CHRISTIAN CENTRE
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2024
Trustees
Rev W E Sunu, Senior Minister & Trustee
M E G Doherty, Chair of Trustees
L T Ofosu, Trustee
Charity registered
number
1159442
Principal office
11 Manor House
Heron Court
Cranes Close
Basildon
Essex
SS14 3DF
Accountants
Hedley Dunk Limited
Trinity House
3 Bullace Lane
Dartford
Kenl
DA1 1BB
Page 1

JOY CHRISTIAN CENTRE
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present their annual report together with the financial statements of the Joy Christian Centre for
the 1 April 2023 to 31 March 2024.
ObJe¢tives and activities
• Policies and objectives
The Trustees of Joy Christian Centre IJCC) hold the responsibility of collaborating with the Resident Pastor to
promote JCC Basildon's vision. This vision encompasses all aspects of the centre's activities, including pastoral,
evangelistic, and ecumenical efforts, as outlined in the organisation's Constitution. Additionally, the Trustees are
specifically tasked with managing the charity's funds and assets and overseeing the employment of its staff.
In setting objectives and planning for activities, the Trustees have given due Consideration to general guidance
published by the Charity Commission relating to public benefit, including the guidance 'Public benefit.. running a
charity {PB2)'.
Achievements and performance
• Review of activities
Since July 2018, JCC has been operating from rented premises, which were purchased by a new landlord, APF
Group Ltd.. in February 2024. Despite the change in ownership, the charity's weekly activities have not been
disrupted, even as the landlord undertakes major renovation works.
Encouragingly, the landlord has expressed willingness to renovate a mezzanine area on the first floor of the
building, allt)wing the church to relocate there in the near future. This development is a significant positive for
JCC, as the additional space will enable better accommodation for Sunday school children, the youth church,
and the adult congregation. There is also potential for the creation of kitchen fa¢ilrties and administrative offices.
Over the past 12 months, the ¢hur¢h has welcomed three new families, including teenagers and young children.
The total number of congregants now stands at approximately 100, comprising 52 adults and 48 youths.
Financial review
Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequale
resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt
the going concern basis in preparing the financial statements. Further details regarding the adoption of the going
concern basis can be found in the accounting policies.
Donations, tithes and offerings las well as gift-aid} has been the main source of income. However, the church
leaders and trustees a￿ looking for low to medium risk investment opportunities that will help the charity diversty
our source of income.
A review of our business rate liabilrties in 2022 by the trustees has revealed that the charity should benefit from
the 800/0 mandatory rebate given to charities by the local authority. However that was not the case because the
rent was in¢lusive of the business rate. We approached our Landlord and the local council and as a result our
business rate for 2023 is now in credit.
• Financial risk management objectives and policies
The Trustees have identffied the major risks to which Joy Christian Centre are exposed and Ihese are reviewed
regularly. The systems and procedures to mitigate those risks are also the subject of regular review and where
appropriate professional advice is sought to provide the Centre with the infomiation it requires to manage the
risks on behalf of the charity-
Page 2

JOY CHRISTIAN CENTRE
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Structure, governance and management
• Constitution
Joy Christian Centre is a registered Charitable Incorporated Organisation (CIO), number 1159442, and is
governed by Constitution
• Methods of appointment or election of Trustees
The management of the charity is the responsibility of the Trustees who are elected or co-opted under temis of
the constitution.
• Organisational structure and decision-making policies
Finance Committee
This Committee oversees the detailed financial managèment infomiation provided by the Treasurers; prepares
financial advice for the Joy Christian Centre including the budget,. and considers requests for expenditure outside
the agreed budget.
Ministry Team
An advisory group to the Resident Pastor (in whom lies all the responsibility for the spiritual and worship life of
the parish) on matters relating to ministry to the local church. such as aspects of worship, midweek groups and
work with young people and children. This group consults and received advice from the Trustees as appropriate
Financial risk management
The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the
operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate
exposure to the major risks.
Plans for future periods
The Trustees are actively developing the building fund with the aim of buying a permanent home for the church
to carry out its pastoral. evangelical and other community activities.
Page 3

JOY CHRISTIAN CENTRE
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Slatement of Trustees. r•sponsibllfths
The Trustees are responsible for preparlng the Trustees, report and the financial $tstement8 in accordance with
applicable law and United Kingdom Accounting Standards (United &Qngdom Gener811y Accepted Accounting
Practice).
The law appllcable to charitles In England & W81es requtres the Trustee• to prèpare financial $18tement8 for
each financial year v¢hich glve a true and f8lr vlew of the State of affalr& of the Charlty and of its Incomlng
re8our¢e8 and applicatlon of rebources, including 118 Income and expenditure, foT that period. Sn preparlng these
flnancial statements, trie Trustee8 are requlred to..
select suitable oGcounting policies and Ihen apply them conBlStentty;
observe the methods and prin¢lples of the Charlties SORP (FRS 102);
make judgments and a¢¢ounting e8timate$ that are reasonable and prudent.,
State whether applicable UK Accounting Standards IFRS 102) have been followed, subject to any m8ter181
departyres disclosed and explalned In the financial statements;
prepare the ffinancial statements on the ooino concern basis unless it is Inappfoprlate to presume th8t the
Charlty ￿1[ Continue In buslne8S.
The Trustees are responsible for kéèping adequate ac¢ounting records that are sufficient to show and explain
the Charity's tran8adions and disclose with reasonable accuracy at any time the finandal posillon of the Charity
and enable them to ensure that trie financial 8t8tement$ comply with the Charities Act 2011, the Charity
(Accounts and Reports) Re9ulation8 2008 and Ihe provisions of the con8tibJtion. They are also responsible for
safeguardlng the assets of the Charity and hence for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
)proved by order ofthe m¢mbers ¢f the board of Trustees and signed on their behalf by-
M E G Doherty
(Chair of Trustee6)
Date..
Page 4

JOY CHRISTIAN CENTRE
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2024
Independent examiner's report to the Trustees of Joy Christian Centre ('the Charity.)
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March
2024.
Responsibilities and basis of report
As the Trustees of the Charty you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 20111'the 2011 Act.).
I report in respect of my examination of the Charittys accounts carried oul under section 145 of the 2011 Act and
in carrying out my examination I have followed the applicable Directions given by the Charity Commission under
section 145(5}(b) of the 2011 Act.
Independent examiner's statement
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with 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 IFRS 1021 in
preference to the Accounting and Reporting by Charities.. Stalement of Recommended Practice issued on 1 April
2005 which is referred to in the extant regulations but has been withdrawn.
l understand that this has been done in order for the accounts to provide a true and fair view in accordance with
the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have Come to my attention in connection with the
examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the Charty as required by section 130 of the 2011 Act., or
the accounts do not a¢¢ord with those records., or
the accounls do not comply with the applicable requirements ¢on¢erning the form and content of
accounts sel 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
examinalion.
I have no concerns and have come across no other matters in Connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed..
Dated.. 14 l•LS
Stephen Fryer
FCA
Hedley Dunk Limited
Dartford
Page 5

JOY CHRISTIAN CENTRE
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2024
As reslated
Total
funds
2023
Unrestri¢ted
funds
2024
Total
funds
2024
Note
Income from:
Donations and legacies
Other Income
92,088
816
92,088
816
64,705
363
Total income
92,904
92,904
65,068
Expenditure on:
Charitable activrties
71,513
71,513
54,565
Total expenditure
71,513
71,513
54,565
Net movement in funds
21,391
21,391
10,503
Reconciliation of funds:
Total funds brought forward as previously stated
Prior year adjustment
34,618
498
34,618
498
24,613
Tolal funds brought fO￿ard as restated
Net movement in funds
35,116
21,391
35,116
21,391
24,613
10.503
Total funds carried foThvard
56,507
56,507
35,116
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 8 to 18 fomi part of these financial statements.
Page 6

JOY CHRISTIAN CENTRE
BALANCE SHEET
AS AT 31 MARCH 2024
As restated
2023
2024
Note
Fixed assets
Tangible assets
10
3,509
3,057
3,509
3,057
Current asset$
Debtors
Cash at bank and In hand
400
58,121
1,126
32,927
58,521
34,053
Creditors: amounts falling due within one
year
12
(5,523)
(1,994)
Net current assets
52,998
32,059
Total assets less current liabilities
56,507
35,116
Total net assets
56,507
35,116
Charity funds
Restricted funds
Unrestricted funds
14
14
56,507
35,116
Total funds
56,507
35,116
The financial statements were approved and authorised for issue by the Tru8tees and signed on their behalf by:
MEGDohe
Chair of Trustees
The notes on pages 8 to 18 form part of these financial statements.
Page 7

JOY CHRISTIAN CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
General infomiation
Joy Christian Centre is a charity registered in the UK under number 1159442, it operates from Unit 11,
Manor House, Cranes Farm Road, Basilson. Essex, SS14 3DF.
Accounting policies
2.1 Basis of preparation of financial ststements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102)
A¢¢ounting and Reporting by Charities.. Statement of Re¢ommended Pradice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 102) (effective 1 January 2019), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Joy Christian Centre meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognisèd at historical cost or transaction value unless otheNise stated in the
relevant accounting policy.
2.2 Income
All income is recognised once the Charity has enlitlement to the income, il is probable that the
income will be received and the amount of income receivable can be measured reliably.
Income tax recoverable in relation to investment income is recognised at the time the investment
income is receivable.
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligalion to transfer economic benefit
to a third party, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs
of each activity are made up of the total of direct costs and shared costs, includin9 SUPPOrt costs
involved in undertaking ea¢h activity. Direct costs attributable to a single activity are allocated directly
to thal activity. Shared costs which contribute to more than one activity and support ¢osts which are
not attributable to a single activity are apportioned between Ihose aclivities on a basis consistent with
the use of resources. Central staff costs are allocated on the basis of time spenl, and depreciation
charges allocated on the portion of the asset's use.
Expendilure on charFtable aclivities is incurred on directly undertaking the activities which further the
Charity's objeclives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.4 Government grants
Government grants relating to tangible fixed assets are treated as deferred income and released to
the Statement of financial activities over the expected useful lives of the assets concerned. Other
grants are credited to the Statement of financial activities as the related expenditure is incurred.
2.5 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the Charity., this is normally upon notification of the interest paid or payable by the
institution with whom the funds are deposited.
Page 8

JOY CHRISTIAN CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies (continued)
2.6 Tangible fixed assets and depreciation
Tangible fixed assets costing £250 or more are capitalised and recognised when future economic
benefits are probable and the Cost or value of the asset Gan be measured reliably.
Tangible fixed assets are inrtially recognised at cost. After recognition, under the cost model, tangible
fixed assets are measured at cost less accumulated deprecialion and any accumulated impairment
losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be
included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives, on a reducing balance basis.
Depreciation is provided on the following basis-.
Motor vehicles
Fixtures and fittings
Office equipment
Other fixed assets
200/0 reducing balance basis
200/0 reducing balance basis
250/0 reducing balance basis
200/0 reducing balance basis
2.7 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
2.8 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
2.9 Liabilities and provisions
Liabilrties are recognised when there is an obligation at the Balance sheet date as a result of a past
event, it is probable Ihat a transfer of economic benefit will be required in settlement, and the amount
of the settlement Can be estimated reliably.
Liabilrties are recognised at the amount that the Charity anticipates it will pay to settle the debt or the
amount il has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where
the effect of the time value of money is material, the provision is based on the present value of those
amounts. discounted at the pre-tax discount rate thal reflects the risks specific to the liability. The
unwinding of the discount is re¢ognised in the Statement of financial activrties as a finance cost.
2.10 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured al their settlement value with the exception of bank loans which are subsequently
measured at amortised cost using the effective interest method.
2.11 Pensions
The Charity operates a defined contribution pension scheme and the pension charge represents the
amounts payable by the Charity to the fund in respect of the year.
Page 9

JOY CHRISTIAN CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies {continued
2.12 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Charity and which have not been designated for other
purposes.
Investment income, gains and losses are allocated to the appropriate fund.
Income from donations and legacies
Unrestricted
funds
2024
Total
funds
2024
Donations
92,088
92,088
As restated
Total
funds
2023
Unrestricted
funds
2023
Donations
64,705
64,705
Other income
Unrestricted
funds
2024
Total
funds
2024
other income
Bank interest receieved
24
792
24
792
816
816
Page 10

JOY CHRISTIAN CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Other income (continued)
As reslated
Total
funds
2023
Unrestricted
fLsnds
2023
Other income
Bank interest receieved
236
127
236
127
363
363
Analysis of expenditure on charitable activities
Summary by fund type
Unrestricted
funds
2024
Total
2024
Direct costs
71,513
71.513
Unrestricted As restated
funds
Total
2023
2023
Direct costs
54,565
54,565
Analysis of expenditure by activities
Activities
undertaken
directly
2024
Total
funds
2024
Church Activities
71,513
71,513
Page11

JOY CHRISTIAN CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Anatysis of expenditure by activities (continued)
Activities As restated
undertaken
Total
directly
funds
2023
2023
Church Activities
54,565
54,565
Analysis of direct costs
Total
funds
2024
Activities
2024
staff costs
29,613
881
25,009
528
1,419
500
2,073
3,870
200
869
690
270
1,321
215
742
966
29.613
881
Worship materials
Rent and rates
Insuran
Utilities and other premise costs
Sundry expenses
Telephone
Guest Speakers
Volunteer travel expenses
Welfare
Accountancy
Repairs and renewals
Office costs
Card charges
Subscriptions
Depreciation
Missions
25,009
528
1,419
500
2,073
3,870
200
889
690
270
1.321
215
742
966
2,347
2,347
71,513
71,513
Page 12

JOY CHRISTIAN CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Analysis of expenditure by activities (continued
Analysis of direct costs (continued
As restated
Total
funds
2023
As restated
Activities
2023
Staff costs
Worship materials
Rent and rates
Conferences and training
Insurance
utilities and other premise costs
Sundry expenses
Telephone
Guest Speakers
Welfare
Accountancy
Repairs and renewals
Office costs
Card charges
Subscriptions
Depreciation
29,576
340
8,806
360
510
29,576
340
8,806
360
510
1,498
768
1,949
3,750
3,251
690
806
1,498
768
1,949
3,750
3,251
690
806
725
152
489
895
725
152
489
895
54,565
54,565
Independent examiner's remuneration
2024
2023
Fees payable to the Charity's independent examiner for the independent
examination of the Charity's annual accounts (including VAT)
Fees payable to the CharIt￿S independenl examiner in respect of..
All other services not included above (including VATI
390
360
300
300
Page 13

JOY CHRISTIAN CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Staff costs
2024
2023
Wages and salaries
Contribution to defined contribution pension schemes
28,500
1,113
28,500
1,076
29,613
29,576
The average number of persons employed by the Charity during the year was as follows..
2024
No.
2023
No.
Employees
No employee received remuneration amounting to more than £60,000 in either year.
Trustees. remuneration and expenses
During the year, one or more Trustees has been paid remuneration or has received other benefits from
an employment with the Charity. Rev W E Sunu received a salary for his employment as the Senior
Paslor of the Charity. No remuneration was received for his role as a Trustee. The value of Trustees,
remuneration and other benefits was as folSows'.
2024
2023
Rev W E Sunu
Remuneration
Guest speaker
28,500
2,130
28,500
During the year ended 31 March 2024, no Trustee expenses have been incurred (2023 - £NIL).
Page 14

JOY CHRISTIAN CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
10. Tangible flxed assets
Fixtures and
fittings
Office Other fixed
equipment
assets
Total
Cost or valuation
At 1 April 2023
Additions
3,023
6,342
2,009
1,418
11.374
1,418
At 31 March 2024
3,023
6,342
3,427
12,792
Depreciation
At 1 April 2023
Charge forthe year
2,192
166
4,910
358
1,215
442
8.317
966
At 31 March 2024
2,358
5,268
1,657
9.283
Net book value
At 31 March 2024
665
1,074
1,770
3,509
At 31 March 2023
831
1,432
794
3,057
11.
Debtors
As restated
2023
2024
Due within one year
Other debtors
Prepayments and accrued income
162
238
240
400
1.126
Page 15

JOY CHRISTIAN CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
12. Creditors: Amounts falling due withln one year
As restated
2023
2024
other taxation and social security
Other creditors
Accruals and deferred income
367
3,776
1,380
425
249
1,320
5,523
1,994
13.
Prior year adjustments
The accounts have been reslated to incorporate the impact of a misclassification of income and
expenditure for Camp Meeting, Women of Influence and YOFF. The change has resulted in additional
surplus available of £498.
Page 16

JOY CHRISTIAN CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
14. Statement of funds
Statement of funds - current year
As restated
Balance at 1
April 2023
Balance at
31 March
2024
Income Expenditure
Unrestricted funds
General Funds - all funds
35,116
92,904
(71,513)
56.507
Statement of funds - prior year
As restated
Balance at
31 March
2023
Balan¢e at
1 April 2022
Income Expenditure
Unrestricted funds
General Funds- all funds
24,613
65,068
(54,565)
35.116
15. Summary of funds
Summary of funds - current year
As restated
Balance at 1
April 2023
Balance at
31 March
2024
Income Expenditure
General funds
35,116
92,904
(71,513)
56,507
Summary of funds - prior year
As restated
Balan￿ at
31 March
2023
Balance at
1 April 2022
Income Expenditure
General funds
24,613
65,068
(54,565)
35,116
Page 17

JOY CHRISTIAN CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
16. Analysis of net assets between funds
Analysis of net assets between funds- current period
Unrestricted
funds
2024
Total
funds
2024
Tangible fixed assets
Current assets
Creditors due within one year
3,509
58,521
{5,523)
3,509
58,521
{5,523)
Total
56,507
56,507
Analysis of net assets between funds - prior period
As restated As restated
Unrestricted
Total
funds
funds
2023
2023
Tangible fixed assets
Current assets
Credrtors due within one year
3,057
34,053
(1,994}
3,057
34,053
(1,994)
Total As restated
35,116
35,116
17.
Pension commltments
The charity operates a defined contribution pension scheme. The assets of the scheme are held
separately from those of the charity in an independentSy administered fund. The pension cost charge
amounted to £1,113 (2023- £1,076).
Page 18