The trustees present their annual report and financial statements for the year ended 31 October 2025.
GJCC is committed to preach the complete salvation of Jesus Christ—Blood, Water and Holy Spirit—and Holy Spirit rebuilding the New Testament Church thereby uniting all children of God in the truth.
GJCC is set up with the objective to advance the Christian religion in the United Kingdom for the benefit of the public through:
The establishment and support of local churches and acting as administrative coordinator for the churches and training and sending pastors to shepherd the churches
Holding prayer meetings, lectures, public celebration of religious festivals, producing and/or distributing literature, audio and video in digital format on the Christian faith to enlighten others about the Christian teachings of the Gospel of the Lord Jesus Christ
To advance the education of the public in the principles of the organic movement, especially of organic farming and animal husbandry so that we can eat healthy, live healthy and eat according to God. (Genesis 1:29)
To promote such other charitable purposes in accordance with the laws of England and Wales as may from time to time be determined.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Promoting Christian faith in forms of digital literature, audio and video formats
In order to support members from wide geographical areas in the UK, we continue to provide messages in digital, audio and video form. These files are available to the current members of the GJCC for downloads via FTP free of charge.
Outreaching the Gospel
Based on the Lord Jesus' sacrificial principle, GJCC freely gives what has been freely received. To let the world, share the goodness of the gospel, all Grace of Jesus Christ Crusade publications, including gospel tracts, posters and books, are available free of charge. The volunteers of GJCC go out regularly (weather permitting) to distribute gospel tracts to the public.
Members of the public who are interested in joining the congregation are welcome to contact GJCC or any of its current members to discuss the Full Gospel of the Lord Jesus Christ. The public, if they like, can also request free literature and are welcome to visit and or attend our worship.
Public celebration of religious festivals
At GJCC, we are committed to spread the salvation of Jesus Christ Crusade to the members of the public by organising public religious celebrations and gospel outreach.
“God of Abraham, Isaac, Jacob” (6 April 2025) Hosted by Pastor Wu Delegates from UK, Ireland, France, Germany joined in the discussions.
“God made known His ways to Moses. Psalms 103” (21-22 June 2025) Hosted by Pastor Wu. Delegates from UK, Ireland, Germany, France, joined in discussions.
“924 Watchtower of the Flock” (7 September 2025) Hosted by Pastor Wu. Delegates from UK, Ireland, Germany, France, Taiwan joined in discussions.
Memorable days / Religious festivals
On certain memorable days in the New Testament Church’s history, members
gather to remember and to express their gratitude for God’s faithfulness and love. For “this was the Lord’s doing; it is marvelous in our eyes. This is the day the Lord has made; we will rejoice and be glad in it” (Psalms 118:23-24). Examples of these memorable days are as below: -
Feast of Tabernacle (15-21 Jul): In the Old Testament era, God’s people celebrate this feast to display God’s tabernacle - that God’s house is with men and that God wants to dwell with men and bless them.
Temple foundation laid (24 Sep): Erecting the banner of the New Testament Church.
Feast of Purim (13-15 Dec): also known as “Purim remembrance” - Book of Esther, how God caused His people to turn from defeat to victory, from sorrow to joy, and from sadness to gladness. The day of deliverance became a day of feasting and rejoicing.
Prayer Meetings
Prayer meetings and Bible study: We periodically hold prayer meetings and Bible study usually in the mornings. Members of public are welcome to attend by contacting GJCC or any current members of GJCC. Attendees are free to share their learning from the bible chapter of the day. We currently have 9 active attendees during the week and up to 29 in the weekend.
Bread breaking service (usually on Sunday): The service is open to members of public. More than 25 attendees currently attend this weekly service and we are committed to attract more people to join us in this Holy Communion.
A total receipt on unrestricted funds was £34,477 (2024 - £31,386). The fund was used to invest in upgrading the infrastructure to enable Grace of Jesus Christ Crusade to host events such as seminars and conventions as well as any future events that are aligned to our charitable objective.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level to meet the need of travelling costs to local churches, for gospel preaching and convention. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of cash reserves has been maintained throughout the year.
The charity has no long-term investment plans. Any surplus funds, which are not likely to be needed to pay for activities, are placed on deposit in the bank for interest earning.
The charity is a company limited by guarantee and a charity registered with the Charity Commission.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
The legal members of the charity are responsible for the appointment of trustees. None of the members have any beneficial interest in the company. All of the members of the company guarantee to contribute £10 in the event of a winding up.
The full Grace of Jesus Christ Crusade (GJCC) trustees meet together to assist in the smooth running of the charity, the trustees have set up a number of sub-committees, each responsible for a particular aspect of the charity's work. These sub-committees namely worship, mission and outreach, management and upkeep of the building and finance, are all responsible to the GJCC. They are required to report back with their recommendations to the full meeting of GJCC trustees and discussed as necessary.
The trustees' report was approved by the Board of Trustees.
I report to the trustees on my examination of the financial statements of Grace of Jesus Christ Crusade (the charity) for the year ended 31 October 2025.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 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 Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
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 charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
the financial statements 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 financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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 financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Grace of Jesus Christ Crusade is a private company limited by guarantee incorporated in England and Wales. The registered office is Poultry Farm, Wissington, King's Lynn, Norfolk, PE33 9SD, United Kingdom.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. This is dependent on the continued support of those who have loaned money to the charity, which is not expected to be withdrawn.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
All resources expended are accounted for gross, and in the period in which they are incurred. VAT is not
recoverable by the charity and as such is included in the relevant costs in the Statement of Financial
Activities.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and
services for its beneficiaries. It includes both costs that can be allocated directly to such activities and
those costs of an indirect nature necessary to support them.
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. The charity adopted the transitional rules on adoption of FRS102 and have elected to use a historic valuation as deemed cost for the property.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Farm supply Previously Gerizim
Premises costs
Travel for evangelism
Office costs
Motor expenses
Bank charges
Ministry expenses
Farm supply
Independent examination
None of the trustees (or any persons connected with them) received any remuneration during the year.
The average monthly number of employees during the year was:
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
Land and buildings with a carrying amount of £480,000 were revalued during the accounting period to 31 October 2016 by independent valuers not connected with the charity on the basis of market value.
At 31 October 2025, had the revalued assets been carried at historic cost less accumulated depreciation and accumulated impairment losses, their carrying amount would have been approximately £480,000 (2024 - £480,000).
The revaluation surplus is disclosed on the Balance Sheet.
Included in other creditors are loans made to the charity totalling £613,040. These loans are unsecured, interest free and have no fixed repayment terms.
The creditors have indicated their ongoing support for the work of the charity and will not be requiring repayment of the loans until there are sufficient funds in the charity.
These are endowment funds funds which are material to the charity's activities.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
The fixed asset fund represents funds that have been invested in property and the balance carried forward equates to the net book value of the property, less the value of the loan borrowed against the property, less the revaluation reserve.
There were no disclosable related party transactions during the year (2024 - none).