Charity nurnbef: 1169442 JOY CHRISTIAN CENTRE TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
JOY CHRISTIAN CENTRE CONTENTS Rol•r•nc• admlnlstrth d•tall• ot th• Chwfty. Its Tru•t•u and advlws Tru8t•o' r•port Ind•pendenl wmlnerf• rnport Stthnent of IlnanGlal tY1t1•S Not•• tc th• flnanclal JL*t•m•nts 8-17
JOY CHRISTIAN CENTRE REF tiRENCE AND ADMW41STRATIVE DETAILS OF THE CHARiff, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025 Tru•tM• Rev W E Suw. Senior Ministw & Trustee M E G Dohety, Chair of Trusiees L T (Yosu, Tnjstoe Charlty rngl•t•r•d nurnb•r 1159442 Prlnclpal offlc• 11 Marmy House Heron Cowt Crar*s Close Basiklon E8sex SS14 3DF Hedley Dunk Limiled Ila Xdn8din Tdnity House 3 Bullace Lane Dartlord K8n; DA1 188 Page 1
JOY CHRISTI4 CEKfRE TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Tnjstèes ye5ent their annual rts tOgettr¢r wth tr fin8ncial statements ol Ihe Charity for tho 1 Aprl 2024 to 31 March 2025. Obi•ctiv•J and aGtlvlti • Pollclm and obJectlve• Joy Christian Centre (JCC) exlst8 to advatyè the Christian fath thfough ¥MJfship, t6achinw p88tor81 cgre. evangelism, and community erya9ement, In accordance with Its Constitution. The Trustees work in collat)allOn with the Restrni Pastor, Rev. Willlan Sunu, to further Chanty's vision and are reSnSible for the management of Ihe Charty's assets, fa¢s. govefnance. In setb'ng oL¥8CtN8S and plannlrYJ fof aclniitlos. t Trusiee8 have gfven due consklefation to gerwal guidance publlshed by crty Commtssk relaling to wblic bthTrfit. Inding gUIdar 'Publlc benofrt: runnln9 chwty (P821'. Achlvwnents •nd porfomianc• • R•vl•w of •cllvltl Th• Charty contr¢uéd to opèr¥te from aSed premises at Surtes 11, ma House, Cranos Farm Road, Basthdon, which are used ft)T lminIstra110n and weekty church meetlngs. AltItsw rentsl costs Incraased duf5ng the y6x, the Pf8mib6s prow'd•J 8taNIty for owlrvJ ministy wtreach. Plarn dovek) to Introdu¢X fee-ch8rgiry sernin3, ¢ferera. 8nd fjf8trM'p events io SUPPOrt fundraising and outreach. Due to spac• Ilmitati9. the Trusiees and pastoral toam éxplored altematsve venues for such events. D¢V88)n8 t•We held the landl0 reg8rdkng Ihe renovation of the fir8t.flcrt)r mé2zanw. Approval from bulldlng rwlatsy8 18 await1. with comF4eb'on anticipated iv 2026. which V•rJuld r¢0 future hall-hlre co818. Church experIed stea(ty growih durfjr¥J Iho yèar, Mlcoming ftr new m•mbef8 conducting four youth bapti$m$. Thro0 fomllw rd¢xated durlrwJ ihe ye8r, reAtg in a stablé ¢ongregation of apwoximalely 100 members. Flnanoal revlew • Golng ¢<xKem The TSteeS have rviiewed Ihe Chafty's finan¢ial pos,.tbon and pnrKipel risks and are sabsfiad that appropriate (X•ntrols are in place. The financial slatemenls have therefore been prepared a going corwn ba8iS. Fln•n¢lal rl8k manag•mont oblKths and poli¢i•s Tha Tru8lee8 have 1derthr maNJr risks lo 1¢h Joy Chn5tian Cgnlre are exposed and thege are reVrtI regraY systems and ryctAdurès to mitigale Ih)se risks are dso the subjecl ol regular review and whère a[vrop11e professional advti sought to provmje the Centre %iilh the inlmnallon it requ¥es to m8nage Ihe rlsks on Jeh of the Charity. Page 2
JOY CHRISTIAN CENTRE TRUSTEes' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Stw¢lui•. gov•fnanc• and m•nagwn•nt • Con•lltutlon Christlan Centre is 8 fe9lBlered Charltable IrVypalod Organi3atiM (CIO), number 1159442, 8rKI govemwl by constitu • Mathod• of appolntsn•rt or •lKtlon of Tru•t• The management of the tharty18 the resFrf)ns'llty of the TNste83 who are decied or ¢troplOd under twm8 of the constitutkm. . Or9anl•atloAal •lru¢tur• and dKknIon4YkJn0 pdlcl•• Flnanc• Commltt•• This committee oversees the dotalled financia m8nwJemenl InfrmalK)n prOvidJ by tho Treasurws; wepares advice for the Joy Christian Cenlre induding Ihe ljudget,. and Coer$ requests for oxpenth'wre outsh the agreod txjdget. IAlnl•try T•am An advl80ry to the ResklefTt Pastor (in Iles all the re8pSIbIlitY for the spirjaI and Thrship lrfe of the parlshl on mattefs relaling to ministry lo lh8 local thurch, such as aspeds of M)rshlP, mhgweek group5 and )rk wits) ng people wd childrw. Thi9 cortsults and received advKe frrJm Tnlee$ as apFwprl8te The p8Storal team. led by Rev. Willlam Sunu. ovarsees lh8 spritual arms worship hfe of the CtrrtJr¢h arKI Mages dgy-ldaY xtfvltth in ConSlI0n vAth the Trustee8 86 apwwt•. • Fffinanclal rlsk mJnag•m•nl The Trustees hav• a8sesseAI tho major risks to which the Chanty is expose4J. in pwIlaT ttthe related io the opefalAYkS and finances of ttte Chanty, and ¥6 gatlsfknd Ihat sysioms armj wocedur¢8 ar• In place lo miligate exk))sur¢ io the mqor risks. Plans fof futur• p•rfod• The Tnjstees Contin to oI10$e the develow.errt of a buildinG fund wrth the aim of kXJr¢ha$irrfJ a pemonenl of wor8hip. A designated savings accounl was opene(J wtth Kingdom 88nk lo supp*yt Ihis obJecth4e.. Page 3
JOY CHRISTIAN CENTRE TRUSTEE5' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Stat•m•nt ol Trwtms, r••PohbIllll Th6 Trustees are reSpSite for preparing Ihe Trustees, report and financial slalernents in accordan(x wilh applicatAe law and Untted Kingdom AcwJnti.Yg Standards (United KirgJom Gewally Accepted kcountlng Pr¥tice). The law aPpIle lo th1tS in EnglarKI & Wabes requlr¢s Ihe Trusl8OS to wepare fin¥wl stalemts for •ach financial give a true arrtl fair view of the state of affaws of the Chwity arNJ of Its IA1ra resources and 8pplicalion of reswrces. IAUding its i¢8 and expendllufe, for Ihat perioLI. In preparin9 Ihese flrkgncl81 9t8t8ments. the Trustees aro requed to: select suitatAe counlAng polid8s arKJ th8n apply them con8lenttr. observe the mettM)d8 arKI prknciples of ts Charibes SORP IFRS 102); make judgnents and accountlNJ 8Stimat8s that are reasonable wudert stale vthelher applkable UK AccountsrvJ Sdards (FRS 102) have bè8n foiknd. SubCt to any maierlal departures d¢Jose and 8xplain8d in the financi81 slatem8nts: prepare the financial ststemenls on th8 goin9 concern basis urles8 il ts inapproprlale to wesume that the Ch8fity will ¢x>nlinue In bL•l$S. The Truste6s are fesponsib18 fof ke8p.fVJ adwuate geentIng records thai are $LrfTknl lo shN gnd explain the Ch*iVs transactions and digdose with reasonable accuracy al any lime the fin8ncial posilion of th8 Chafty td en8tAe them to ensure th81 the financial statements com&ly wtth CharTties Act 2011. Charity {Accourts Reports) Reguletions 2(X)8 and the provis13 ot the Trusl deed They are a180 responsible fof Safeguardiry the assets ol the Charity and h&rK6 for tsking r8ason8ble sleps for the prevention and det8clion of fraud arKI other irregularities. Apwov•l ty order of th• members of the tM)ard ol TteeS and sign•d on thov behalf ty. ÉG D)h•rty (Chalr of Truslees) Dato: 15 JaNary 202 Page 4
JOY CHRIST124 CENTRE
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Ind•p•nd•nt •xamln•f• r•port to th• Trushw of Joy Chrlstlaft C•nlr• (Ihe Ch¥1}
I r8Wt lo tho charlty TnJst68s on my exinat)n of the a[nIS of Chartty the yew endad 31 March
2025.
RespolbI11tl•• and bas1• ol r•pDrt
As the Trustees of Ihe Chwity you are responslble for the rKeparatK)n of Ihe accounts in with
rwjlrwnents of tho Charllkn Act 2011 {Ih8 2011 Acr).
I report In res1 of my èxamlnalkjii of the Charits counts carried out der seclion 145 01 the 201 l A
JOY CHRISTIAN CENTRE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Unrn•trl¢t•d lunds 2025 Total fur5 2025 funds 2024 Not• In¢orn• from: DonatK)ns and Iyies Other Irthrne 76,878 1.136 76.878 1.136 92.088 818 Totsl Incom• 78.012 78.012 92,gJ4 Exp•ndltur• on.. CharitaLle xtivities 69.749 69.749 71,513 Total •xp•ndllur• 60.749 69,749 71,513 N•t mov•m•nl In funds 8,263 8.263 21.391 R•condllatlon of fvnds: Total funds brought fmrd as prevtrxjsly slated PTi(X >tar &Jju61ment 56,507 56,5D7 34,618 Totsl fvnds brough¢ l(Mward as roslAI Nel movemenl in fund8 56,507 8,263 56.$07 35,116 21,391 Total fund• carrl•d forwd 64,770 64.770 56,507 Stati)menl of nnda1 activllies includes a119ains and losses rec•)9nL8ed in Ihe year. Tr r5 pages 8 to 17 form part of the34 fanCIal 8iatern8nls. Page 6
JOY CHRISTI4 CENTRE 8ALANCE SHEEr AS AT 31 MARCH 2025 2026 2024 Not• Flx•d auots Targth 88sels 10 6.457 3.509 6.457 DebtS Cash at bank arwj in hd 11 17 400 65,679 58.121 66.188 $8.521 Curr•nt li*bllltl•8 Credltor6'. aMnIs falhng due 1th1n o ar 12 (7.873) (5,523) curr•nt a•9$ 58,313 52,998 Totsl assets l•M curr•nt Ilabllltl•s 64,770 56,507 Total n•t 48••t4 64.770 56.507 CharSty fund• RestriLaed funds Unreslricled fur1 13 13 64,770 56,507 Total luiid8 64,770 56,507 The falicial Statem1$ wwo apwoved and autsed for issu9 by Iho Trn8tee8 afKI Signod on Ihelr behalf by. E G Doherty Chair of Truslee8 Date. 15 Jarwary 2026 The Th)te5 on pag68 810 17 form part af Ihe5e finarK]al statements.
JOY CHRISTIAN CENTRE IIOTES TO THE FINANCIAL STATEMENTS FOR THE YEJi ENDED 31 MARCH 2025 G•nwal Information Joy Christian Centr8 18 a chTty registerad In the UK under number 1159442. IE opèrates from Unil 11, MarKff [se, Cranes Farm Road. Basilsog, Essex, SS14 3DF Ac¢ountlng pollcl•• 2.1 Bash of pr•par4tl¢)n ol flnandal rt•mont• The financial slalemenls have boen prepaw k) acwlance th It Charits SORP {FRS 102) - Accounting and ReFKKtiTrJ by Chits.' Stalemerrt of RecOmMeJed Practsce applicable to chwrties preparing IheK accounts in acconlanc with thè Financjal R8portlrvJ StarKlard applic8t4e In the UK and Republ of Ireland IFRS 102) {effec+.ive 1 January 2019), the Finanaa Rep Stwdw applicab in Ihe UK and Republ of Ireland (FRS 102) and the Charibes Acl 2011. Joy Chrislian Centre meets the defii)rlion of a wblic benefit entty und8f FRS 102. A58e15 a Ilabililbe8 are initially recognised at hfylorifa o>st or trsect vabe unless Oth&1$e stated in the relevant account.,ng pOIy. 2.2 Incom• All Irrcxne Is recryJnL5ed once the Charity has enlldemenl lo the IrKome, it is 0batO thal Ihe Income wll be reco',ved and th6 SM1 of Inccwne receivable can mee5ured rnlW. Income iAx T8ver•blO in relatK)n lo Investment incomo Is recognised al the time tho Inve8tm•nl Inc¢)me feceivable. I:1 Exp•ndltUf• Expendrture IT• reC0s's8d ce there Is a legal constnicllve obligaom to trark8f¢r ecorKMniC bwefit to a party. 11 is pr(A>able thal a trarysfer of economic benefits will be requrefj In Settlent and the amount of the OtAallOn can be measured reliably. ExperKlilure is clasSrfd by acknvity. The c08ts of each tIvitY are made up ol the tcrtal ol direct costs and shafed costs, IndudirvJ support costs Yofv1 in un¢Jertaking each xtivity. Dtrect costs attrittable lo a actvlty We allated directly lo that activity Shar•d c08ts which eontrlbule lo rn8 than fft aclivty arrtd suppCl costs thich are not attributable to a slrole actfvty are apportb)ned bet¥Yeen tP¥)se activtties on a bagls consistont wilh o usè of resources. Central staff cosls are allocaled on Ihe basrs of lime spent depreCIatn charges alocated on the portiN of the asset's use. ExpeTrJth on chWItats activit$ is incuffed on directly undwtsking iha activilies whlch furth6r the Charlvs obJIlVe6. as well as any associaled supporl costs. All expenditure Is tslusive of Irrecoverable VAT. 2 dl Gov•fnm•nt grants Govemmenl gS T•lalkng lo larvJiNe fNed assets we treated as defofred Income 8rrfJ released to Ihe Slatemenl of financ1 actfvities upon the cOmpletn of ihe relevant performarwelated conditions. Other gfanls Ihat a not subject to wrformarwrel8ted c4nditths are credited to Ihe ement of finana81 actNlties as the grant proceeds are receivod Grants rtt%Ned prk to th• revenue rewgnition crilena belng satisfied ale recx)gnised as a liability. Pa9e 8
JOY CHRISTIAN CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ountlffj polic1•• (eontlnu•d) 2. 5 Int•r••t r•colvabl• Interest fuThJs on deposli is incauded WI rwAivabk Ihe arncxmt can bo measured reliably ty the CharTty.' this Is rK3miaty upon notift81 of tr krtere3t kwj (K pay•ble by the tiliAion with the funds 8re Iwited. 16 Tanglble flx•d aMot• and drecIatIOn Tanuyble fixed as50ts costing £250 or more are capitalised and recognised en lutur• economtc benefrts are probable and cosl or Val of the asset can be measured reliabty Tgnglble fixed ¥ssels a Inilialty (x)gnIsed al cost. After recognition, und8r th8 st mod81. tsngitle fixed asset8 measured al cosl legs CMulated depreciation and any accumulale(l impa.menl k)s5es. All cosls incurred to Ing a tan9ible fixed ass81 Into its intended V¥rrkin9 cx)ndilion shtyJkJ be duded in the measurement of rJ)8t. DeplatIon Is chwoed so as lo allocate Ihe cost of tangible fixed assets less f88Kal vatue over tw estimatsd u8dul Ir¢e¥. on a reducaffj balarth basis Dopfeciatlon Is provJod on following b881s. Motor vehdes Fixturos and fittin9S tyuipme,Il Other fixed assets 2D% réduciry balarth basis 20°h f&lu¢ing balance basis 25% feduclng balance basis 20% r¢ducffig balanr ba818 2.T D•btorn Trad& and olher debt$ are recrfjgnisèd at sotllwnent amoum aftw any trade disc1 offered. Prepaym8nt8 are vahJeAI at th8 amount prepald nel of any trwje dlscwnts . 2.11 C••h at bank artd In hand Cash al bank and in hand Includes cash ard short-lerm trwty liqukl investments wth a short rnalurlty of three months or less Irom datL' of acquisllbn Of openin9 of the do$11 Similar acLounl. 2.5 Ll4bllltl•8 and provl8lon8 Uabllities ar6 recowsed ihwe Is an obliptkn 81 Ihe Balarbce srt dale as 8 resLAt of a past •nt. It 18 p¢ob8ble that 8 transfer of ecorNJnK nefit wdl be fvIred in settlement, arKJ amcAJrrt the sethement can be e8ts'm818d relty1y Liabilit$ are Tecognised at the amount that the Charlty tKIpate5 it Trill pay lo s•ille debi or the amount rt has receiv1 as adVarad payments f(Y wxxjs or servth5 il musl provhje. Provisions are Measu at the best estHnate Lrf Ihe ar,oun13 rewired to s•wo tr oblytion. Whef¢ effecl of the lime vaue of moneyls matwial, provislon Is based on the present value of thoso amounts. 15111¢11 ai t pre.lax disc(MJnt rate thal reflecis Ihe ri5k5 sp•cK* lo the lbIlity. The urmir¥JirwJ of the discount is recognised In the Stal8mont d fmancol actlwibes as a fance rJ)st. 2.10 Fln•ncW In•trum•nt6 Tho Ch8rty orty has financial asset8 and fInra1 Ilat)ilttle8 ol a ki1 that qualify 88 ba8r far131 instruments. Bas linarKial irtstruments are Inltl4ly rèc(>Jniwl al Iransaction value 8nd subsequently measured at trer sefEbement value with Ihe exce of bank loans whKh aft Wbwuently measured at 8morttseé cosl using the effective interest method.
JOY CHRISTIAN CEiifRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Accounllng pollcles Icontlnu•d> 2.11 P•n•lon• The Charity QP8fates a (knfined cnntrthtson penslon scheme and tm c¥98 rewesents amounts pay80 by tt)e Charity to the fund In respecl of the yw. 2.12 Fund ac¢ounllng Gèrr81 luNls are urKe8thcted lurKls which are availaile for use at the di$cretth of Ihe Trust685 in furthefarK8 of th8 98n8ral objectives crf tw Chanty Pwve been d6sbJna•ed for other purposes. Investmwrt Incwie, galnB and losses we allcKaled lo the apkyowiate fund. Incom• from donatlons and l•g•cl•8 Unr••trkt•d fund• 2026 funds 2025 76,876 76,876 Unreatrrled fund6 2024 Total funds 2024 Dtlnatbong 92,088 Olh•r In¢om• Unr•slrkt•d nds 2025 Total fund8 2023 Bfink Ir>t¢re$t rec¢kval 1.138 1.136
JOY CHRISTIAN CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Olh•f incom• Icontlnu•d) UnrestriLl¢d fund8 2024 Tolal funds 2024 Other Income 8ank Intwest receieved 24 792 24 792 816 816 Anal14 ol •xp•ndltur• on charltablg actlviti•• Summary by fund typ• Unr•8trfct•d fund 2023 Total 2025 DirKI co8t8 69,749 69.749 Unrastricled fvnd$ 2024 Total 2024 DIr1 costs 71.613 71.513 Analy•l• ol •xp•ndfturn by actlvlti•s Actlvltlos undertaken direclty 2026 Total funds 2025 Chur¢h fv£tivit 69,749 89,749 Pap 11
JOY CHRISTIAN CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Anatysls of pendItUr• by adivltlm (contlnued) AclivilS UfKlertak8n direclly 2024 Total funds 2024 Church Acljvrt 71,513 71,513 Any$l$ of dir•ct CO818 Total lund• 2025 Activltl•• 202S Stsff (J)¥ts Wornhip matenals Rent and rales Conferertts arKI traiv& Insuranc Utlthes and Ot premi•¥ costs Telept¥y Guest Speaker8 Volunteer tra expenses Welf&e Accountancy Repairs and wewals (x¥gts C8r(I charges SL bscriplions tk,procl8t*on MissIS 29.620 612 25.410 1,238 562 1,476 2,029 1,450 29,620 812 25.410 1,238 552 1,476 2,029 1,4&1 100 2,000 2.IX)D 1,364 45 1,129 317 510 1.697 45 1.129 317 510 1,697 69.749 69.749 Page 12
JOY CHRISTIAN CENTRE NOTES TO THE FR4ANCIAL STATEMENTS FOR THE YEAR ENDED 31 IAARCH 2025 Analy•l• of •xp•ndl¢ur• by actlvltlo (¢ont6nu•d) ialy•l• of dir•ct cost• {contsnu•d) Tolal funds 2024 2024 Staff (x)st8 WshiP matefia18 Rant ar ral Insur Utilitm and other costs Sundry expenses Telesfv)n8 Gu6sl Spoakws Volunleef Iravel expengeg Welfate Attwnlartcy Ropairs and renew81s OffTh c0815 CArd charges subsulplnS D•precJatlon Mis$k$ 29,613 29,613 881 2S,009 528 1.419 26,009 528 1.419 2.073 3.870 2(Kl 2,073 3,870 270 1.321 215 742 270 1.321 215 742 2.347 2.347 71.513 71.513 Ind•p•nd•nt •xamln•P$ rwnun•ratlon 2025 2024 F88s payable to the Charrtys independent examiner for the irKJependenl examinatton of Ihe Charitys apnual acc(nts {IndodiThJ VAT) Fèes p8y8ble to Charttys independent examlner In rospeLI of.. All olher seryres fK)i Induded above (induding VAT) 714 Page 13
JOY CHRISTIAN CENTRe NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Wages a1 salaries Conlnbulicrfi to defined C[but pension Schemes 28,489 1,131 28.5LK) 1,113 29.620 29.613 Tho 8vera9e numbor of persons employed by Ihe Ch8rty durlTra the year BS followry: 2025 No. 2024 No, Emk No emFtye rec¢ive¢J remuneraiion am¢)unting to rn¢re than £,() In eilhgr yeai. Trugt•o8' rwnun•ratlon and •xp•n••s rnry the year, oné or more Truslees has been paid remuTwatiM has received (rtIr benefrts frn an employment wrth the Chanty Rev W E SUN received a salary lor his omployynenl a8 the SeThor Pèstor of the Charity. No remuneralk)n bvas recefwed for his role ag a Tru$t•e. value of Trustees. reinunefatKsn arKI other benefils was as lollLw•B.' 202S 2024 Rtv W E Sunu Remuneration Guest speaker 28,489 28,SLX) 2,130 Dliring the year enqled 31 March 2026, r)0 Trustèè expenses have been Incurred (2024 - £NIL) Page 14
JOY CHR16TIAN CENTRE NOTES TO THE FINANCIAL STATEIAENT8 FOR THE YEAR ENDED 31 MARCH 2025 10. T&nglbl• fix•d a88•ts Flxtur•8 and flttlng* Offic• Olh•r flxod •quipm•nt Total Co•t or valuatlon At 1 Apyd 2024 AddllkJn8 3,023 400 6.342 3.427 12.792 4,645 Al 31 March 2025 3,423 7.426 17.437 Dtspf•¢lation At 1 April 2024 Cliwge lor tho sear 2.3 213 5,288 330 1.657 1,154 9,283 1.697 At 31 March 2025 2,571 5,598 2,811 10,980 Nbt l>ook valu• At 31 Marth 2025 852 4.615 8,457 Al 31 March 2024 1.074 1,770 11. Oèblor• 2025 2024 Duo wllhln on• y•of Otrw deblors Prepayments and acxfu&J irtc¥ne 182 123 238 507 400 12. Cnmlttorn: Amouni• l•lllng du• wlthln on• y••r 2025 2024 Oth•r taxalim arKI 8OC4al 8ecurity otr (rnfit¢ rua18 and dofwred it)com• 387 3,776 5,893 7,873 5,5rJ Page 16
JOY CMRISTIAN CENTRE NOTE3 TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 13. Stat•ment of fund• Statement of lund8 - curnnt y•ar Balaft at 31 March 2025 Balanc4 at 1 Aprll 2024 Unre$trkt•d tund8 Goneial Fund8 - all fund8 56.507 78.012 (69,749) 64,770 ststom•nt of fund• - pr y•ar BalafHX at 31 Mh 2024 8alance 31 1 April 2023 Irwno EXpditre Unr••trlct•d tund• General Funds - all fund3 35,116 92, (71,513) 56.507 1& Summary of fundg Summ•ry ol fu1• - ¢urrnnt yw 8alanc• at 31 March 2025 Balanc• al 1 •rf12024 Incom• Exp•nditur• funds 56.$07 78.012 (69,749) 64.770 Summary of fund• - prlor y•ar Balance al 31 Marth 2024 Bal8n¢e at 1 Wil 2023 Inc47me ExperKliturè General funds 35,116 92,4 {71,5131 56.507 Page 16
JOY CHRISTIAN CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 15. Analy•is ol n61 a•••ts brtw••n fund• Analysls ol net as••ts bo¢w••n fvnd• . curr•nt y• Unr•8trleted funds 2025 T¢Aal funds 2025 Tangible fixed a5set8 Current as8els ediiors due withln Me year 6.457 66,186 17,873) 6,457 66.186 (7.873) Total fA.770 64,770 Analy*l• of n•1 •8••ts b•¢w••n fund8 . prfor y•ar Unrestricted funds 2024 Total funds 2024 Tangit48 fixed assels Current assets Credittys duo wlthln one year 3,509 58,521 15.523) 58,521 (5.523) Toial 56.507 56.507 16. P•10Th ¢ommltm•nts T charlty operates a defined cA)nlribution per¢si(Jn s¢h•me. The assets of the 8cWTro ar• hekl separately from those of IF charlty In an kndependentty administefed fund. The pension (x1 charg 8mounled to £1.131 12024- £1,113). 17. Rdat•d party tranaactlon• DurlrvJ year payments tolalling £6W12024 - £NIl) we made to Charls CommunulKs for Gu•8t sks. Cloris cmmunIcatIOnS shares trustee. W Sunu, wilh Joy Clfftti8n Centre. P899 17