Company Registration Number - 2446695
The Charity Registration Number is :- 1001288
Chinese Wellbeing
Report and Accounts
31 March 2021
## **Chinese Wellbeing**
## **Report and accounts for the year ended 31 March 2021**
## **Contents**
||**Page**||
|---|---|---|
|**Charity information**||1|
|**Trustees' Annual Report**||1|
|**Statement of directors' responsibilities**||10|
|**Independent Examiner's Report**||13|
|**_Funds Statements:-_**|||
|Statement of Financial Activities||15|
|Statement of Financial Activities - Prior Year statement||16|
|Movements in funds||17|
|Income and Expenditure account||18|
|**Balance sheet**||19|
|**Notes to the accounts**||20|
## **Chinese Wellbeing**
Company Registration Number - 2446695
## **Trustees' Annual Report for the year ended 31 March 2021**
The Trustees present their Report and Accounts for the year ended 31 March 2021, which also comprises the Directors' Report required by the Companies Act 2006.
The Trustees present their annual report and accounts for the year ended 31 March 2021. The Covid 19 pandemic and its global and national impact on all levels of society meant that we at Chinese Wellbeing needed to change our operational approach to all interactions with staff and service users. We commenced this process in January 2020 this included wearing of PPE, use of hand sanitisers and instructions to staff and service users on infection control. This was prior to any guidance being issued by Public Health and the local authority which came several weeks later. One implication of the pandemic to us as a charity was that some grant funds became available to bid for, as Black, Asian and Minority Ethnic (BAME) communities were identified early on as being more vulnerable to Covid.
Consequently, applications for financial assistance from Trusts were made a priority for BAME organisations and we were able to secure some funds to enable us to respond to the extraordinary situation faced – as detailed later in this report. We would like to record our gratitude to all those organisations who both funded and provided non-financial support to Chinese Wellbeing during the year. These include Lloyds Bank Foundation England and Wales, LCVS, Independent Age, PH Holt, The National Lottery Coronavirus Community Recovery, Community Foundation for Merseyside, Liverpool City Council, Power to Change. There is no doubt that the increased financial support from several agencies allowed us to end the year with a small surplus and we carried deferred funds forward into the new year. Despite the sterling work of care agencies throughout the pandemic it is disappointing to note local authorities are still paying a rate for the delivery of domiciliary care which is more than £4 below the UKHCA recommended hourly rate. We continue to use our reach into the Chinese community for various engagement exercises for external agencies and to support housing associations. Our unique ability to engage with the Chinese community for health and wellbeing issues is a strength which we continually strive to develop in an effort to remain sustainable.
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## **Chinese Wellbeing**
Company Registration Number - 2446695
## **Trustees' Annual Report for the year ended 31 March 2021**
## Chair’s Overview
Chinese Wellbeing continues to benefit from a highly competent and dedicated complement of staff, and a supportive board of trustees. It remains a privilege for me to work with them, as Chair of the Trustees. This annual report covers an enormously challenging period – arguably a period in which we have been required to face a situation which has not been faced since the great ‘Spanish ‘flu’ pandemic of 1918. In some ways the Chinese communities and Chinese Wellbeing have been better prepared than some; with the recent experience of SARS, and the excellent
communication through friends and family in China as events began to unfold in 2019, we at Chinese Wellbeing were able to move quickly to put in place operational procedures and also to secure some early supplies of basic PPE to ensure we protected both our staff and services
users. Despite that, COVID has had a great impact on the communities that we serve. There has been a growing problem of isolation as opportunities for face to face socialising have been curtailed, and also many elderly Chinese people fear going out. Sadly, there has been an upsurge in antiChinese sentiment stoked by some politicians on the world stage, and that has resulted in some hate crime. This is something that needs to be addressed by the Police and others before it takes root.
In general, Chinese Wellbeing has shown itself to be adaptable and agile in the way in which it has addressed the situation. With the help of funders referenced earlier in this report, we have maintained and adapted our services – and for that I have to acknowledge the hard work and innovative approaches from our staff.
Notwithstanding the welcome specific funding that we have been able to secure in the light of COVID, funding remains an issue; as has been mentioned earlier, funding for domiciliary care packages falls significantly below that which is regarded as sustainable; this is an issue for Central Government to resolve. We look forward to a new year, still wrestling with COVID and the impact of a number of years of central government imposed austerity – and the downstream costs to society that implies. But perversely, Chinese Wellbeing ends the year in a good position, ready to face the challenges ahead.
Andy Green Chair of Trustees CHINESE WELLBEING 2021
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## **Chinese Wellbeing**
Company Registration Number - 2446695
## **Trustees' Annual Report for the year ended 31 March 2021**
## **Reference and administrative details**
## _**The charity name.**_
The legal name of the charity is:- Chinese Wellbeing.
The charity is also known by its operating name, Chinese Wellbeing.
## _**The charity's areas operation and UK charitable registration.**_
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1001288.
The charity does not operate in any overseas jurisdictions.
## _**Legal structure of the charity**_
The charity is constituted as a company limited by guarantee, registered under the Companies Acts . The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.
The governing document is dated 27 November 1989
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.
The trustees are all individuals.
## **The principal operating address, telephone number, email and web addresses of the charity are:-**
85-86 Staten Court Tradewind Square, East Village, Duke Street Liverpool, L1 5BG
Telephone 0151 709 2643
Email Address info@chinesewellbeing.co.uk Web address www.Chinesewellbeing.co.uk
The registered office of the charity for Companies Act purposes is the same as the operating address shown above.
## **The Trustees in office on the date the report was approved were:-**
Mr Andrew Michael Green
Mrs Polly Yee-Ling Green Dr Simon Siu Man Kan Mr Oscar Ip Mrs Helen Owen Mr James Crook Mr Stephen Wong Mr Kai Kwong Simon Wong
## **The following persons served as Trustees during the year ended 31 March 2021 :-**
The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.
All the trustees are also members of the charity.
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## **Chinese Wellbeing**
Company Registration Number - 2446695
## **Trustees' Annual Report for the year ended 31 March 2021**
## **Objects and activities of the charity**
## _**The purposes of the charity as set out in its governing document.**_
The objectives of the charity are set out in the Memorandum of Association of 27th November 1989 as amended by the Extraordinary General Meeting of 5th November 1990, and incorporated in the Companies Act 2006 compliant revision of the Memorandum and Articles of Chinese Wellbeing of 2015. They are:
1. to promote the education of people in the principles and practice of good citizenship and service to the community
2. to promote and provide social services of a charitable nature for the benefit primarily but not exclusively of Chinese persons resident within the area with the objective of improving the conditions of life of the persons to whom such services are provided
3. to advance the education of unemployed persons, in particular those of Chinese origins, who are in need of assistance by providing them with vocational training
## _**The main activities undertaken in relation to those purposes during the year.**_
Aims and Focus of Our Work:
Chinese Wellbeing delivers a suite of services that aim to:
- -Enable independent living.
- -Promote physical, mental, social and economic well-being.
- -Support community involvement.
- -Enable a better route for community engagement.
- -Advocate on behalf of our clients - and help them develop and use their own voices.
- Provide information - to clients and about the needs of our client, to Government, local agencies and the community at large.
Ensuring that the Work of the Organisation Delivers our Aims:
The activities of Chinese Wellbeing are built around our experience and understanding of the specific needs of our clients which are driven by the following characteristics:
- Reluctance on the part of many in the community to seek help due to social stigma and lack of understanding about how the system works and what services are available.
- Problems in accessing and beneficially using mainstream services because of language difficulties and cultural barriers.
- A lack of knowledge and skills in self-care and self-support, particularly in the areas of mental health and preventing and managing chronic diseases.
- Social isolation due to language difficulties and disabilities, particularly amongst older people and those with learning difficulties and their carers.
- A lack of support and confidence to venture out of the 'Chinese Comfort Zone 'and become involved in wider community activities.
To address these issues Chinese Wellbeing acts as a facilitator and conduit between its Service Users and their extended families and mainstream care services. We have continued to hold presentations, awareness sessions and consultation events with partners to educate the community in areas of health and wellbeing which have previously been difficult to access.
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## **Chinese Wellbeing**
Company Registration Number - 2446695
## **Trustees' Annual Report for the year ended 31 March 2021**
## _**The main activities undertaken during the year to further the charity's purpose for**_
## _**the public benefit.**_
How our Activities Deliver Public Benefit.
The activities of Chinese Wellbeing provide public benefit directly through the support that it gives to its clients, but it also provides public benefit by providing a link between the Chinese community and other agencies so that they can fulfil their obligations more cost effectively and inclusively. All the activities that Chinese Wellbeing carries out are of a social or charitable
nature, undertaken to further the charitable objectives of the organisation which are set out above.
Who has Used and Benefited from our Services?
Chinese Wellbeing provides services for the benefit primarily but not exclusively of Chinese
people resident within the area of Merseyside. The direct beneficiaries of Chinese Wellbeing’s activities are primarily those who consider themselves to be Chinese, but we also provide
services to people who are not Chinese but are in need of support and are happy to receive that support from Chinese Wellbeing.
For the year ending March 2021, Chinese Wellbeing had regular contact with nearly 200 service users receiving Domiciliary Care, Personal Wellbeing Services or using Evergreen Wellbeing Club. The majority of direct service users are elderly and of Chinese origin, with an age range between 30 and 100 years. The gender balance of beneficiaries receiving personal care and support was approximately equal, while the beneficiaries using the club services were predominantly female. Generally, most service users live alone, speak little English and live with a range of chronic
illnesses and disabilities. These factors made them more vulnerable to the Covid virus and its wide ranging effect on daily living.
More than ever our experience and knowledge of the Chinese Community enabled us to support other agencies and disseminate clear information for the local authorities, the NHS, Central Government, Registered Social Landlords and other charities.
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
## _**The short term and longer term aims and objectives.**_
-Continue to develop Health and Wellbeing activities.
- Continue to explore commercial opportunities to generate revenue either as a one off project or preferably in a more sustainable service offering.
-We will consider all opportunities to apply our expertise across a wider geography.
- We will continue to work towards securing dedicated and customised space to enable our activities to be better provided and more easily accessed by our clients.
-We will seek to improve collaborative working with agencies with which we might have synergies.
-We will seek to develop successful services such as Tea House Reminscence®, Personal Wellbeing Service and Evergreen Wellbeing Club
-Invest in training and recruitment.
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## **Chinese Wellbeing**
Company Registration Number - 2446695
## **Trustees' Annual Report for the year ended 31 March 2021**
## **The main achievements and performance of the charity during the year.**
What Services and Activities were provided?
Services are delivered through the following key activities:
## Domiciliary Care and Respite Services
This service provides personal care and support that is responsive and sensitive to the language and cultural needs of those who are elderly and /or with disabilities and living at homes or in other types of housing. Bi-lingual staff and cultural awareness provide a specialised service which is not available
elsewhere locally. This includes matching the languages and dialects of service users with care assistants, to ensure clear communication. During the year, despite very trying circumstances we continued to provide in excess of 400 hours per week in personal care services to the
Community. Appropriate Personal Protective Equipment (PPE) was worn throughout the period and protocols put in place to prevent cross infection for the protection of service users and their families and our own staff.
## Personal Wellbeing Service
This is a service introduced in April 2013 to replace the Supported Living Service which was de-commissioned by Liverpool City Council in March 2013.
The service provides a Personal Assistant to support the service user to sustain an independent life style whilst still living at home. The service is chargeable and whilst we had seen a dip in number of people using the service at the beginning of the year, which we attributed to the
pandemic, the take-up of the service recovered to the numbers seen previously of up to 20 each month either on a regular contract or spot purchase.
## Evergreen Wellbeing Club
The Evergreen Club manager adapted to the Covid lockdown and very quickly introduced online sessions which included singing, Pom-pom dancing, chair based exercises, cookery, arts and craft sessions keeping people connected and stimulated in a fun way.
Fortunately, the local authority grant remained at the previous year’s level of £ 14k and this helped us to keep the team in place to deliver much needed support.
This included telephoning or messaging members every week to ensure the elderly members did not feel alone and isolated and to help with basic food supplies and other essentials if
necessary. We were averaging 100 calls per week but were being asked if we could call more frequently and talk for longer by those with no other support mechanism.
Evergreen Wellbeing Club was used to facilitate many of the services developed through the following Covid Projects:
## British Gymnastic Foundation Love to Move programme
An exercise programme originating from Japan and proven to improve cognitive functioning.
Pine Court Housing funded Chinese Wellbeing to work with Love to Move to successfully adapt the programme to a Chinese audience over a 12-week period.
Two members of the team successfully undertook the training and were licensed to deliver this
programme, we commenced sessions funded by Pine Court Housing but these had to be suspended when the Covid lockdown was implemented.
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## **Chinese Wellbeing**
Company Registration Number - 2446695
## **Trustees' Annual Report for the year ended 31 March 2021**
## Covid Projects
Community Foundation for Merseyside –LCR Cares Helpline June- August
We successfully applied for funding to increase the capacity of our existing staff to enable an extension of our telephone contact service to reach those most in need during lockdown. The majority of our service users do not speak English which provides a barrier to accessing
mainstream services. The funding allowed us to increase online activities and develop flyers and posters which were distributed to all service users and throughout the community. Members were encouraged to pick up the phone and chat, in confidence, if they felt lonely or isolated.
Online and telephone forums such as Zoom and WeChat were used to raise awareness of hate crime and members encouraged to report incidents either directly to the police, third party
reporting centres or Chinese Wellbeing Helpline, open 5 days per week. Chinese Wellbeing joined the National Hate Crime Initiative led by the Chinese Welfare Trust.
## PH Holt
PH Holt provided funds to cover core costs (four months) to facilitate the adaptation of services to online forums and to help to alleviate the shortfall in income from PWS.
## Independent Age
This grant enabled us to bring back our Personal Wellbeing Manager from furlough and recommence our crisis intervention work exacerbated due to the pandemic.
We had maintained regular phone contact with our most vulnerable service users but
recognised the need to assess their mental wellbeing through face to face contact either in their home or the office subject to prevailing Covid restrictions.
Prior to the UK going in to lockdown, many of our services users started to withdraw from group activities due to news from China of the emerging pandemic. We were aware that we had a
cohort of 60 service users who had not been able to access our online activities and stay connected. This funding enabled us to be more proactive to address the gaps in mainstream service provision.
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## **Chinese Wellbeing**
Company Registration Number - 2446695
## **Trustees' Annual Report for the year ended 31 March 2021**
The National Lottery (TNL) Coronavirus Community Recovery Fund Breaking Barriers Improving Minds:
Funding enabled the recruitment of a new member to the team and to increase capacity within existing staff teams including the return of a staff member from furlough. This improved our ability to respond to the emerging needs of our elderly community members as follows:
- Translated shielding letters to ensure understanding of the changing restrictions and the mainstream support available
-Provided essential updates to all members throughout lockdown on Covid 19 Government Guidance and checked individual understanding
-Upskilled members to improve digital access including education on internet safety protocols and emerging Covid 19 scams
-Enabled the continuation of a Mandarin/Cantonese Covid-19 Support helpline which
included support for victims of hate crime
-Maintained weekly welfare telephone calls/doorstep visits and shopping for the most vulnerable.
- Introduced welfare checks at home to check on mental wellbeing and to help reduce feelings of social isolation and loneliness
-Supported with welfare benefit applications, Blue Badges, TV Licenses, Bus passes
-Delivered activity packs to encourage mental stimulation for those unable to access online activities
- Accompanied the elderly to testing sites and for vaccinations
-Delivered Christmas meals to the most vulnerable working in collaboration with The Florrie -Part funded Chinese food parcels to the most vulnerable elderly service users in collaboration with The Florrie
-Part funded Chinese food parcels to the most vulnerable elderly service users in collaboration with The Consul General of the People’s Republic of China.
We received Covid 19 guidance updates from Public Health England, Liverpool City Council, Liverpool Clinical Commissioning Group, Care Workforce, Care Quality Commission & Liverpool Community and Voluntary Service. The information was disseminated to community members through our contact system and wider networks. Publications and marketing messages in
Chinese, when available, were circulated to staff teams and via digital networks.
TNL Covid 19 Community Led Organisations Recovery Scheme (CCLORS) Power to Change
The funding was used for the purchase of 20 tablets plus connectivity which enabled the
development of a Tablet Loan Scheme so members could connect to our weekly online activities to reduce social isolation and loneliness and improve mental health and wellbeing.
Evergreen Club outputs for the year:
1 April 2020 - 31 March 2021 Total number of online sessions: 149 Total attendances 3,076
Total weekly Interventions i.e. telephone calls, texts, door step visits, emergency shopping trips, vaccination registrations, Covid testing, help with accessing the internet, medication collections 9,730
## Tea House Reminiscence®
Tea House is a registered brand, and is a means of helping those with dementia and other memory problems. It provides a safe and memory-rich environment aimed at stimulating participants, sadly we had to suspend Tea House meetings at the start of lockdown and have not yet restarted sessions.
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## **Chinese Wellbeing**
Company Registration Number - 2446695
## **Trustees' Annual Report for the year ended 31 March 2021**
## **Structure, governance and management of the charity**
## _**The methods used to recruit and appoint new charity trustees.**_
Chinese Wellbeing is a company limited by guarantee and a registered charity. Membership of the organisation is open only to the Trustees and the business of Chinese Wellbeing is managed by the Trustees, who meet regularly as a Board. The trustees, act on a voluntary basis and are not in receipt of any remuneration from Chinese Wellbeing. The Articles of Association stipulate that there are to be at least 3, and no more than 15 trustees; The Board of Trustees currently numbers 8.
The Board meets on a regular 6-weekly cycle unless there are particular issues to be addressed that require additional meetings. During the period of the COVID pandemic, trustee meetings have been conducted via Zoom, as allowed for in our governance.
## Advisors
The Articles of Association provide for the Board to maintain an advisory panel. In the course of the year, the organisation benefitted from retaining the services of a firm of solicitors for specific guidance in Employment Law.
## Recruitment and Induction of Trustees
No new trustees were appointed in the course of the year. The difficulty in securing trustees with the appropriate skills and culture to contribute to the work of the organisation, remains a matter of concern. Trustee recruitment is an important factor and Chinese Wellbeing maintains a vigilance for prospective candidates
## **Financial review**
## _**The charity's financial position at the end of the year ended 31 March 2021**_
The financial position of the charity at 31 March 2021 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
|**Total Funds**
Unrestricted Revenue Funds available for the
general purposes of the charity
**Net income**|**2021**
**£**
26,813
262,434
262,434|**2020**
**£**
(12,139)
235,621
235,621|
|---|---|---|
## _**Financial review of the position at the reporting date, 31 March 2021 .**_
The trustees consider the financial performance by the charity during the year to have been satisfactory. Approximately 77 % of our income derives from delivering domiciliary care on behalf of Liverpool City Council. The balance is made up of grants and individuals paying for services supporting independent living. We are continually assessing other potential areas for income generation.
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## **Chinese Wellbeing**
Company Registration Number - 2446695
## **Trustees' Annual Report for the year ended 31 March 2021**
## _**Policies on reserves.**_
Chinese Wellbeing has been very mindful of the risk to its operations arising from the recession and pressure on public funding. The Trustees consider it to be prudent in these circumstances to keep 3 months running costs in reserve and sufficient funds for potential redundancy payments £200,000
## _**Availability and adequacy of assets of each of the funds**_
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
## _**Investment policy and investment objectives.**_
Chinese Wellbeing operates a prudent reserves policy, and a prudent investment policy. The Board of Trustees is mindful of the recent volatility and unreliability of financial products and has opted for the investment of its funds in low risk commercial products.
## **Details of The Independent Examiner**
Tracey Pritchard BA FCA
Member of Institute of Chartered Accountants in England & Wales
255 Poulton Road
Wallasey Merseyside CH44 4BT
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## **Chinese Wellbeing**
Company Registration Number - 2446695
## **Trustees' Annual Report for the year ended 31 March 2021**
## **Statement of the Directors Trustees' Responsibilities**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .
In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate
to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of
recommended practice have been followed, subject to any material
departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. 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.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
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## **Chinese Wellbeing**
Company Registration Number - 2446695
## **Trustees' Annual Report for the year ended 31 March 2021**
## **Method of preparation of accounts - Small company provisions**
The financial statements are set out on pages 15 to 40.
The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
This report was approved by the board of trustees on 30 November 2021.
ANDY GREEN Director and Trustee
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## **Chinese Wellbeing**
## **Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 31 March 2021**
I report to the Trustees on my examination of the financial statements of the charitable company on pages 15 to 40 for the year ended 31 March 2021 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 20.
## **Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report**
As described on page 10, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
a) examine the financial statements of the charity under Section 145 of the Act;
b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Basis of Independent Examiner's Statement and scope of work undertaken**
Since the charitable company's gross income exceeded £250,000, the charitable company's examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am an authorised member of Institute of Chartered Accountants in England & Wales, which is one of the listed bodies.
I report in respect of my examination of the charity's financial statements carried out under s145 of the 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 Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
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## **Chinese Wellbeing**
## **Independent Examiner's Statement, Report and Opinion**
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;
The gross income of the charitable company in the year ended 31 March 2021 appears to exceed the sum specified in Section 145(3) of the Act, namely £250000, and that I am qualified to act as Independent Examiner in accordance with that section by virtue of my being a qualified member of Institute of Chartered Accountants in England & Wales;
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and that no material 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 and Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006 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;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).
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.
## **Signed:-**
Tracey Pritchard BA FCA - Independent Examiner
Institute of Chartered Accountants in England & Wales
255 Poulton Road Wallasey Merseyside CH44 4BT
This report was signed on 30 November 2021
14
## **Chinese Wellbeing - Statement of Financial Activities for the year ended 31 March 2021**
## _**Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 March 2021, as required by the Companies Act 2006)**_
|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
**Income & Endowments from:**
Donations & Legacies
A1
1,549
Charitable activities
A2
400,446
Investments
A4
469
Other
A5
11,210
**Total income**
**A**
**413,674**
**Expenditure on:**
Charitable activities
B2
386,861
**Total expenditure**
**B**
**386,861**
**Net income for the year**
**26,813**
**Net income after transfers**
**A-B-C**
**26,813**
**26,813**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
235,621
**Total funds carried forward**
**262,434**
**SORP**
**Ref**
**Net movement in funds**|**Current year**
**Restricted**
**Funds**
**2021**
**£**
114,050
-
-
-
**114,050**
114,050
**114,050**
**-**
**-**
**-**
-
**-**|**Current year**
**Total Funds**
**2021**
**£**
**115,599**
**400,446**
**469**
**11,210**
**527,724**
**500,911**
**500,911**
**26,813**
**26,813**
**26,813**
**235,621**
**262,434**|**Prior Year**
**Total Funds**
**2020**
**£**
54,405
391,654
863
-
**446,922**
459,061
**459,061**
**(12,139)**
**(12,139)**
**(12,139)**
247,760
**235,621**|
|---|---|---|---|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All activities derive from continuing operations
**The notes attached on pages 20 to 40 form an integral part of these accounts.**
15
## **Chinese Wellbeing - Statement of Financial Activities for the year ended 31 March 2021**
## **Chinese Wellbeing - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP**
|**Income & Endowments from:**
Donations & Legacies
A1
Charitable activities
A2
Other trading activities
A3
Investments
A4
Other
A5
**Total income**
**A**
**Expenditure on:**
Charitable activities
B2
**Total expenditure**
**B**
B4
**Net income for the year**
**Transfers between funds**
**C**
**Net income after transfers**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
**Total funds carried forward**
**SORP**
**Ref**
Net gains on investments
**Net movement in funds**|**Prior Year**
**Unrestricted**
**Funds**
**2020**
**£**
4,519
391,654
-
863
-
397,036
409,175
**409,175**
-
(12,139)
-
(12,139)
**(12,139)**
247,760
**235,621**
|**Prior Year**
**Restricted**
**Funds**
**2020**
**£**
49,886
-
-
-
-
49,886
49,886
**49,886**
-
-
-
-
**-**
-
**-**|**Prior Year**
**Total Funds**
**2020**
**£**
**54,405**
**391,654**
**-**
**863**
**-**
**446,922**
**459,061**
**459,061**
-
(12,139)
**-**
(12,139)
**(12,139)**
**247,760**
**235,621**|
|---|---|---|---|
**All activities derive from continuing operations**
**The notes attached on pages 20 to 40 form an integral part of these accounts.**
16
## **Chinese Wellbeing - Statement of Financial Activities for the year ended 31 March 2021**
**Chinese Wellbeing - Resources applied in the year ended 31 March 2021 towards fixed assets for Charity use:-**
|Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed assets
Other applications of funds
**Net resources available to fund charitable activities**|**2021**
**£**
26,813
-
-
**26,813**|**2020**
**£**
(12,139)
(2)
-
**(12,141)**|
|---|---|---|
The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.
## **The notes attached on pages 20 to 40 form an integral part of these accounts.**
## **Movements in revenue and capital funds for the year ended 31 March 2021**
## **Revenue accumulated funds**
|**Unrestricted**
**Funds**
**2021**
**£**
Accumulated funds brought forward
235,621
26,813
**262,434**
**Closing revenue funds**
**262,434**
**Summary of funds**
**Unrestricted**
**and**
**Designated funds**
**2021**
**£**
Revenue accumulated funds
262,434
Recognised gains and losses before
transfers|**Restricted**
**Funds**
**2021**
**£**
-
-
**-**
**-**
**Restricted**
**Funds**
**2021**
**£**
-|**Total**
**Funds**
**2021**
**£**
235,621
26,813
**262,434**
**262,434**
**Total**
**Funds**
**2021**
**£**
**262,434**|**Last year**
**Total Funds**
**2020**
**£**
**247,760**
(12,139)
**235,621**
**235,621**
**Last Year**
**Total Funds**
**2020**
**£**
235,621|
|---|---|---|---|
**The notes attached on pages 20 to 40 form an integral part of these accounts.**
17
## **Chinese Wellbeing - Statement of Financial Activities for the year ended 31 March 2021**
## **Chinese Wellbeing**
## **Income and Expenditure Account for the year ended 31 March 2021 as required by the Companies Act 2006**
|**_Income_**
Income from operations
Interest receivable
Other operating income
**Gross income in the year before exceptional items**
**Gross income in the year including exceptional items**
**_Expenditure_**
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Governance costs
Realised losses on disposals of social investments which are programme related
**Total expenditure in the year**
Tax on surplus on ordinary activities
**Retained surplus for the financial year**
**Net income after tax in the financial year**
**Net income before tax in the financial year**|**2021**
**£**
516,045
469
11,210
**527,724**
**527,724**
498,325
966
1,620
-
**500,911**
**26,813**
-
**26,813**
**26,813**|**2020**
**£**
446,059
863
-
**446,922**
**446,922**
456,281
1,280
1,500
-
**459,061**
**(12,139)**
-
**(12,139)**
**(12,139)**|
|---|---|---|
All activities derive from continuing operations
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
**The notes attached on pages 20 to 40 form an integral part of these accounts.**
18
## **Chinese Wellbeing - Balance Sheet as at 31 March 2021**
|Note
**SORP**
**Ref**
**Fixed assets**
A
Tangible assets
9
A2
**Current assets**
B
Debtors
10
B2
Cash at bank and in hand
B4
**Total current assets**
**Creditors: amounts falling due within**
**one year**
11
C1
**Net current assets**
**The total net assets of the charity**
**Restricted funds**
**Unrestricted Funds**
Unrestricted Revenue Funds
14
D3
**Designated Funds**
**Total charity funds**
**The total net assets of the charity are funded by the**|
**2021**
**2020**
**£**
**£**
3,071
4,037
25,335
11,077
302,883
242,963
328,218
254,040
(68,855)
(22,456)
259,363
231,584
**262,434**
**235,621**
-
-
262,434
235,621
262,434
235,621
**262,434**
**235,621**
**funds of the charity, as follows:-**|
|---|---|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 14.
The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
## **ANDY GREEN**
Trustee
Approved by the board of trustees on 30 November 2021
**The notes attached on pages 20 to 40 form an integral part of these accounts.**
19
## **Chinese Wellbeing**
## **Notes to the Accounts for the year ended 31 March 2021**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
## **Risks and future assumptions**
The charity is a public benefit entity.
The Trustees examined the major strategic, business and operational risks that the charity faces. Following a review and assessment of these risks, the Trustees have formulated management policies and implemented internal controls to mitigate risks to the charity.
## _**Policies relating to categories of income and income recognition.**_
## **Nature of income**
Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
## **Categories of Income**
Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.
Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.
Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.
## **Income recognition**
Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.
Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.
All income is accounted for gross, before deducting any related fees or costs.
20
## **Chinese Wellbeing**
## **Notes to the Accounts for the year ended 31 March 2021**
## **Accounting for deferred income and income received in advance**
Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.
Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met.
When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met.
Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred.
Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable.
## _**Policies relating to expenditure on goods and services provided to the charity.**_
## **Recognition of liabilities and expenditure**
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
## _**Policies relating to assets, liabilities and provisions and other matters.**_
## _**Tangible fixed assets**_
Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.
Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.
Plant and machinery
33.3 % straight line
A regular annual review of the likelihood of asset impairment is undertaken.
## **Debtors**
Debtors are measured at their recoverable amounts at the balance sheet date.
## **Creditors and provisions**
Liabilities are measured at their settlement amount. A liability is regonised for the the amount the Charity anticpates it will pay to settle the deb or the amount it has received as an advance payment for goods or services it must provide.
21
## **Chinese Wellbeing**
## **Notes to the Accounts for the year ended 31 March 2021 Fund Accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
There are no endowment funds.
## **2 Liability to taxation**
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities. may need rewording.
## **3 Winding up or dissolution of the charity**
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
## **4 Significance of financial instruments to the charity's position**
There are no significant implications of such matters.
## **5 Net surplus before tax in the financial year**
|The net surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets
Pension costs
**6**
**Staff costs and emoluments**
**_Salary costs_**
Gross Salaries
Employer's operating costs of defined
contribution pension schemes
**Total salaries, wages and related costs**
The average number of full time and part time staff employed in the year was|**2021**
**£**
966
9,477
**2021**
**£**
424,486
9,477
**433,963**
**33**|**2020**
**£**
1,280
9,095
**2020**
**£**
391,100
9,095
**400,195**
**33**|
|---|---|---|
## **7 Remuneration and payments to Trustees and persons connected with them**
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
22
## **Chinese Wellbeing**
## **Notes to the Accounts for the year ended 31 March 2021 8 Deferred income - Restricted funds**
|**_Current Year_**
TNL Power to Change
Innovations in Dementia - DEEP
LCC Dementia Support
TNL Coronavirus Community Recovery Fund
Personal Wellbeing
LCCG(SMI project)
**Total**
**These deferrals are included in creditors**
**_Prior Year_**
Lloyds Bank Foundation E & W Transition project
Innovations in Dementia - DEEP
LCC Dementia Support
UWE
Personal Wellbeing
**Total**
**These deferrals are included in creditors**|**Opening**
**Deferrals**
**£**
3,987
3,250
-
5,000
-
12,237
**Opening**
**Deferrals**
**£**
18,273
7,350
2,500
5,200
33,323|**Released**
**in**
**year**
**£**
(7,166)
(47,898)
(5,000)
-
(60,064)
**Released**
**in**
**years**
**£**
(18,273)
(3,363)
(2,500)
(200)
(24,336)|**Received**
**less released**
**in year**
**£**
7,400
-
48,738
-
15,333
71,471
**2021**
**£**
23,644
**Received**
**less released**
**in year**
**£**
3,250
3,250
**2020**
**£**
12,237|**Deferred**
**at year end**
**£**
234
3,987
3,250
840
-
15,333
23,644
**2020**
**£**
12,237
**Deferred**
**at year end**
**£**
-
3,987
3,250
-
5,000
12,237
**2019**
**£**
33,323|
|---|---|---|---|---|
23
## **Chinese Wellbeing**
## **Notes to the Accounts for the year ended 31 March 2021**
## **9 Tangible fixed assets**
|**_Current Year_**
**Cost**
At 1 April 2020
Additions
**At 31 March 2021**
**Depreciation**
At 1 April 2020
Charge for the year
**At 31 March 2021**
**Net book value**
**At 31 March 2021**
**At 31 March 2020**
**_Prior Year_**
**Cost**
02 April 2019
Additions
**31 March 2020**
**Depreciation**
02 April 2019
Charge for the year
**31 March 2020**
**Net book value**
**31 March 2020**
**01 April 2019**|**Land and**
**Buildings**
£
-
-
**-**
-
-
**-**
**-**
**-**
**Land and**
**Buildings**
£
-
-
**-**
-
-
**-**
**-**
**-**|**Plant &**
**Machinery**
£
76,671
-
**76,671**
72,634
966
**73,600**
**3,071**
**4,037**
**Plant &**
**Machinery**
£
76,669
2
**76,671**
71,354
1,280
**72,634**
**4,037**
**5,315**|**Motor**
**Vehicles**
£
-
-
**-**
-
-
**-**
**-**
**-**
**Motor**
**Vehicles**
£
-
-
**-**
-
-
**-**
**-**
**-**|**Total**
£
76,671
-
**76,671**
72,634
966
**73,600**
**3,071**
**4,037**
**Total**
£
76,669
2
**76,671**
71,354
1,280
**72,634**
**4,037**
**5,315**|
|---|---|---|---|---|
24
## **Chinese Wellbeing**
## **Notes to the Accounts for the year ended 31 March 2021 10 Debtors**
|Trade debtors
Other debtors
**11 Creditors: amounts falling due within one year**
Accruals
Deferred Income - Unrestricted & designated funds
Deferred Income - Restricted funds
PAYE, NIC VAT and other taxes
**12 Income and Expenditure account summary**
**At 1 April 2020**
Surplus after tax for the year
**At 31 March 2021**|**2021**
**£**
22,462
2,873
**25,335**
**2021**
**£**
1,620
35,000
23,644
8,591
**68,855**
**2021**
**£**
235,621
26,813
**262,434**|**2020**
**£**
7,709
3,368
**11,077**
**2020**
**£**
1,500
-
12,237
8,719
**22,456**
**2020**
**£**
247,760
(12,139)
**235,621**|
|---|---|---|
## **13 Particulars of how particular funds are represented by assets and liabilities**
|**At 31 March 2021**
Tangible Fixed Assets
Current Assets
Current Liabilities
**At 1 April 2020**
Tangible Fixed Assets
Current Assets
Current Liabilities|**Unrestricted**
**funds**
**£**
3,071
328,218
(68,855)
**262,434**
**Unrestricted**
**funds**
**£**
4,037
254,039
(22,456)
**235,620**|**Designated**
**funds**
**£**
-
-
**-**
**Designated**
**funds**
**£**
-
-
-
**-**|**Restricted**
**funds**
**£**
-
-
-
**-**
**Restricted**
**funds**
**£**
-
-
-
**-**|**Total**
**Funds**
**£**
**3,071**
**328,218**
**(68,855)**
**262,434**
**Total**
**Funds**
**£**
**4,037**
**254,039**
**(22,456)**
**235,620**|
|---|---|---|---|---|
25
## **Chinese Wellbeing**
## **Notes to the Accounts for the year ended 31 March 2021**
## **14 Change in total funds over the year as shown in Note 13 , analysed by individual funds**
|**Funds brought**
**forward from**
**2020**
**Movement in**
**funds in 2021**
**See Note 15**
**£**
**£**
**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
235,621
26,813
**Total unrestricted and designated funds**
**235,621**
**26,813**
**Total charity funds**
**235,621**
**26,813**
**15 Analysis of movements in funds over the year as shown in Note 14**
**Income**
**Expenditure**
**2021**
**2021**
**£**
**£**
**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
413,674
(386,861)
**_Restricted funds:-_**
LCC Community Resource Grant
14,000
(14,000)
DHSC Infection Control Fund
13,759
(13,759)
PH Holt Grant
8,000
(8,000)
DHSC Workforce grant
2,569
(2,569)
TNL Coronavirus Community Recovery Fund
47,898
(47,898)
Personal wellbeing
5,000
(5,000)
TNL Power to Change
7,166
(7,166)
Independent Age
13,500
(13,500)
Community Foundation for Merseyside (LCR Cares)
2,158
(2,158)
**527,724**
**(500,911)**|**See Note 0**
**£**
**-**
**-**
**-**
**Other**
**Gains &**
**Losses**
**2021**
**£**
-
-
-
-
-
-
-
-
-
**-**
**Transfers**
**between**
**funds in 2021**|**Funds carried**
**forward to**
**2022**
**£**
**262,434**
**262,434**
**262,434**
**Movement**
**in funds**
**2021**
**£**
**26,813**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**26,813**|
|---|---|---|
26
## **Chinese Wellbeing**
## **Notes to the Accounts for the year ended 31 March 2021**
## **16 Analysis of expenditure of selected restricted funds over the year as shown in note 15**
|**_PH Holt Grant_**
Salary includes on costs
Contribution to rent
Insurance contribution
Telephone/Internet contribution
Professional fees
**Total**
**_Independent Age_**
Salary includes on costs
**Total**
**_TNL Power to Change_**
Equipment
Internet
Travel
**Total**
**_Community Foundation for Merseyside (LCR Cares)_**
Salary includes on costs
**Total**
**_TNL Coronavirus Community Recovery Fund_**
Salary includes on costs
Insurances
Computer costs
DBS
Food parcels/online activities
Internet/Phone
Licensing Zoom
Printing, postage and stationery
Project activities
Repairs and renewals
Professional services
Translation
Contribution to rent
Training
**Total**|**2021**
**£**
4,550
1,000
500
1,500
450
**8,000**
13,500
**13,500**
5,789
383
994
**7,166**
2,158
**2,158**
25,784
3,034
2,573
440
1,907
1,224
244
1,642
885
1,676
2,100
1,224
4,000
1,165
**47,898**|
|---|---|
27
## **Chinese Wellbeing**
## **Notes to the Accounts for the year ended 31 March 2021**
## **17 The purposes for which the funds**
## _**Unrestricted and designated funds:-**_
These funds are held for the meeting the objectives of the charity, and to Unrestricted Revenue Funds provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use. This fund represents the unrestricted surplus arising on the revaluation of Unrestricted Revaluation Reserve the charity's assets. _**Restricted funds:-**_ The purpose of these funds is described under the accounting policy Restricted Fixed Asset Funds 'Accounting for capital grants and fixed asset funds'. This fund represents the restricted surplus arising on the revaluation of the Restricted Revaluation Reserve charity's assets.
## **18 Ultimate controlling party**
The charity is under the control of its legal members.
Every member of the charity is obliged to contribute such amount as may be required not exceeding £10 to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.
28
## **Chinese Wellbeing**
**Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015**
## _**This analysis is classsified by conventional nominal descriptions and not by activity.**_
## **19 Donations, Grants and Legacies**
|**Donations and gifts from individuals**
Medicash
Small donations individually less than £1000
**Total donations and gifts from**
**individuals**|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
1,549
-
**1,549**|**Current year**
**Restricted**
**Funds**
**2021**
**£**
-
-
**-**|**Current year**
**Total Funds**
**2021**
**£**
**1,549**
**-**
**1,549**|**Prior Year**
**Total Funds**
**2020**
**£**
2,519
2,000
**4,519**|
|---|---|---|---|---|
## **Donations and gifts from individuals (Include HMRC refunds on gift aided donations) - Prior Year analysis**
|**Prior year**|**Prior Year**
**Unrestricted**
**Funds**
**2020**
**£**
**4,519**|**Prior Year**
**Restricted**
**Funds**
**2020**
**£**
**-**|**Prior Year**
**Total Funds**
**2020**
**£**
**4,519**|
|---|---|---|---|
29
## **Chinese Wellbeing**
**Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015**
|**Current year**
**Current year**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2021**
**2021**
**£**
**£**
-
1,107
LCC Community Recource Grant
-
14,000
-
-
-
-
-
12,653
-
2,569
-
2,158
-
7,166
-
47,898
**-**
**87,550**
**Revenue grants from government and public bodies - Prior Year analysis**
**Prior Year**
**Prior Year**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2020**
**2020**
**£**
**£**
**Prior Year**
-
26,250
**Revenue grants from government and**
**public bodies**
TNL Coronavirus Community Recovery
Fund
TNL Power to Change
DHSC Infection Control Fund
UWE
DHSC Workforce Grant
LCC Dementia Support
Small grants individually less than £1000
Community Foundation for Merseyside
(LCR Cares)
**Total public sector revenue grants**|**Current year**
**Total Funds**
**2021**
**£**
**1,107**
**14,000**
**-**
**-**
**12,653**
**2,569**
**2,158**
**7,166**
**47,898**
**87,550**
**Prior Year**
**Total Funds**
**2020**
**£**
**26,250**|**Prior Year**
**Total Funds**
**2020**
**£**
-
14,000
2,500
9,750
-
-
-
-
-
**26,250**|
|---|---|---|
30
## **Chinese Wellbeing**
**Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015**
||**Current year**|**Current year**|**Current year**|**Prior Year**|
|---|---|---|---|---|
||**Unrestricted**|**Restricted**|**Total Funds**|**Total Funds**|
||**Funds**|**Funds**|||
||**2021**|**2021**|**2021**|**2020**|
||**£**|**£**|**£**|**£**|
|**Revenue grants and donations from non**|||||
|**public bodies**|||||
|Pine Court Housing|-|-|**-**|2,000|
|Lloyds Bank Foundation England & Wales|-|-|**-**|18,273|
|Innovation in Dementia|-|-|**-**|3,363|
|Independent Age|-|13,500|**13,500**|-|
|Personal Wellbeing|-|5,000|**5,000**|-|
|PH Holt Grant|-|8,000|**8,000**|-|
|**Total private sector revenue grants**|**-**|**26,500**|**26,500**|**23,636**|
|**Revenue grants and donations from non public bodies (Include Gift Aid**||**donations from subsidiaries)**||**- Prior**|
|**Year analysis**|||||
|**Prior Year**
**Unrestricted**
**Funds**
**2020**
**£**
**Prior Year**
-
**Total Donations, Grants and Legacies**
**Total Donations, Grants and**
**Legacies**
**A1**
**1,549**
All the donations and gifts in the prior year were unrestricted.
**_Prior year_**
**Unrestricted**
**Funds**
**2020**
**£**
**Total Donations, Grants and**
**Legacies**
**A1**
**4,519**|**Prior Year**
**Unrestricted**
**Funds**
**2020**
**£**
-|**Prior Year**
**Restricted**
**Funds**
**2020**
**£**
23,636|**Prior Year**
**Total Funds**
**2020**
**£**
**23,636**|**54,405**|
|---|---|---|---|---|
||||||
|||**114,050**
**Restricted**
**Funds**
**2020**
**£**
**49,886**|**115,599**
**Prior Year**
**Total Funds**
**2020**
**£**
**54,405**||
31
## **Chinese Wellbeing**
**Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015**
## **20 Income from charitable activities - Trading Activities**
|**_Current year_**
**Primary purpose and ancillary trading**
**21**
**_Current year_**
Total income from charitable trading
**Total from charitable activities**
**A2**
**22 Investment income**
Bank Interest Receivable
**Total investment income**
**A4**
**Investment income - Prior Year analysis**
**Prior Year**
**Total Income from charitable activities**
**Total Primary purpose and ancillary**
**trading**
Domicilliary and other services|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
400,446
**400,446**
**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
400,446
**400,446**
**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
469
**469**
**Unrestricted**
**Funds**
**863**|**Current year**
**Restricted**
**Funds**
**2021**
**£**
-
**-**
**Current year**
**Restricted**
**Funds**
**2021**
**£**
-
**-**
**Current year**
**Restricted**
**Funds**
**2021**
**£**
-
**-**
**Restricted**
**Funds**
**-**|**Current year**
**Total Funds**
**2021**
**£**
**400,446**
**400,446**
**Current year**
**Total Funds**
**2021**
**£**
**400,446**
**400,446**
**Current year**
**Total Funds**
**2021**
**£**
**469**
**469**
**Total Funds**
**863**|**Prior Year**
**Total funds**
**2020**
**£**
391,654
**391,654**
**Prior Year**
**Total Funds**
**2020**
**£**
391,654
**391,654**
**Prior Year**
**Total Funds**
**2020**
**£**
863
**863**|
|---|---|---|---|---|
32
## **Chinese Wellbeing**
**Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015**
## **23 Other income and gains**
|**_Current year_**
HMRC JRS grants
**Total other income**
**A5**|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
11,210
**11,210**|**Current year**
**Restricted**
**Funds**
**2021**
**£**
-
**-**|**Current year**
**Total Funds**
**2021**
**£**
**11,210**
**11,210**|**Prior Year**
**Total Funds**
**2020**
**£**
-
**-**|
|---|---|---|---|---|
## **24 Expenditure on charitable activities - Direct spending**
|**_Current Year_**
**Total direct spending**
**B2a**
Costs of activities and events
Marketing and advertising of charitable
services
Travel and Subsistence - Charitable
Activities
Defined contribution pension costs -
charitable activities
Recruitment expenses
Gross wages and salaries - charitable
activities
Training costs|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
343,165
9,477
16,941
-
-
714
3,991
**374,288**|**Current year**
**Restricted**
**Funds**
**2021**
**£**
81,320
-
994
-
-
1,165
4,016
**87,495**|**Current year**
**Total Funds**
**2021**
**£**
**424,486**
**9,477**
**17,935**
**-**
**-**
**1,879**
**8,006**
**461,783**|**Prior Year**
**Total Funds**
**2020**
**£**
**391,100**
**9,095**
**17,879**
**-**
**-**
**4,731**
**7,381**
**430,186**|
|---|---|---|---|---|
See below for split of prior year expenditure.
|**_Prior Year_**
**Total direct spending**
**B2a**
Travel and Subsistence - Charitable
Activities
Costs of activities and events
Gross wages and salaries - charitable
activities
Training costs
Defined contribution pension costs -
charitable activities|**Prior Year**
**Unrestricted**
**Funds**
**2020**
**£**
347,470
8,895
17,721
4,731
1,595
**380,412**|**Prior Year**
**Restricted**
**Funds**
**2020**
**£**
43,630
200
158
-
5,786
**49,774**|**Prior Year**
**Total Funds**
**2020**
**£**
**391,100**
**9,095**
**17,879**
**4,731**
**7,381**
**430,186**|
|---|---|---|---|
33
## **Chinese Wellbeing**
**Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015**
## **25 Expenditure on charitable activities - Charitable trading**
|**Current year**
**Current year**
**_Current Year_**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2021**
**2021**
**£**
**£**
**-**
**-**
**Total charitable trading costs**
**B2b**
**-**
**-**
**26**
**Current year**
**Current year**
**_Current Year_**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2021**
**2021**
**£**
**£**
**_Premises Expenses_**
3,000
5,000
-
-
**_Administrative overheads_**
40
2,724
513
1,642
Subscriptions to periodicals
205
245
1,458
10,388
3,345
-
-
-
858
3,534
**_Professional fees paid to advisors other than the auditor or examiner_**
600
2,990
**_Financial costs_**
-
-
934
32
**Support costs before reallocation**
**10,953**
**26,555**
**Total support costs - Current Year**
**10,953**
**26,555**
The basis of allocation of costs between activities is described under accounting policies
Depreciation & Amortisation in total for
the period
Other legal and professional
Staff health plan
Health and safety costs
Telephone, fax and internet
Software licences and computer
Liabilty and contents insurance
**Support costs for charitable activities**
Cost of goods for primary purpose
trading - Including movement in stock
Stationery and printing
Cleaning and waste management
Rent payable under operating leases
Bank charges|**Current year**
**Total Funds**
**2021**
**£**
**-**
**-**
**Current year**
**Total Funds**
**2021**
**£**
**8,000**
**-**
**2,764**
**2,155**
**450**
**11,846**
**3,345**
**-**
**4,392**
**3,590**
**-**
**966**
**37,508**
**37,508**|**Prior Year**
**Total Funds**
**2020**
**£**
**-**
**-**
**Prior Year**
**Total Funds**
**2020**
**£**
**8,000**
**19**
**2,383**
**2,426**
**711**
**3,612**
**1,117**
**1,700**
**2,345**
**3,767**
**15**
**1,280**
**27,375**
**27,375**|
|---|---|---|
34
## **Chinese Wellbeing**
**Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015**
|**_Prior Year_**
**_Premises Expenses_**
Rent payable under operating leases
Cleaning and waste management
**_Administrative overheads_**
Telephone, fax and internet
Stationery and printing
Subscriptions to periodicals
Software licences and computer expenses
Health and safety costs
Staff health plan
Liabilty and contents insurance
Bank charges
**_Support costs before reallocation_**
**_Professional fees paid to advisors_**
**Total support costs - Prior Year**
**_Financial costs_**
Depreciation & Amortisation in total for
Other legal and professional|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
8,000
19
2,382
2,418
711
3,612
1,033
1,700
2,345
3,767
15
1,261
**27,263**
**27,263**|**Current year**
**Restricted**
**Funds**
**2021**
**£**
-
-
1
8
-
-
84
-
-
-
-
19
**112**
**112**|**Prior Year**
**Total Funds**
**2020**
**£**
**8,000**
**19**
**2,383**
**2,426**
**711**
**3,612**
**1,117**
**1,700**
**2,345**
**3,767**
**15**
**1,280**
**27,375**
**27,375**|
|---|---|---|---|
The basis of allocation of costs between activities is described under accounting policies
## **27 Other Expenditure - Governance costs**
|**_Current Year_**
Independent Examiner's fees
**Total Governance costs**|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
1,620
**1,620**|**Current year**
**Restricted**
**Funds**
**2021**
**£**
-
**-**|**Current year**
**Total Funds**
**2021**
**£**
**1,620**
**1,620**|**Prior Year**
**Total Funds**
**2020**
**£**
**1,500**
**1,500**|
|---|---|---|---|---|
All the expenditure in the prior year was unrestricted.
35
## **Chinese Wellbeing**
**Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015**
## **28 Total Charitable expenditure**
|**_Current Year_**
Total direct spending
**B2a**
Total charitable trading costs
**B2b**
Total support costs
**B2d**
Total Governance costs
**B2e**
**Total charitable expenditure**
**B2**
**_Prior Year_**
Total direct spending
**B2a**
Total charitable trading costs
**B2b**
Total support costs
**B2d**
Total Governance costs
**B2e**
**Total charitable expenditure**
**B2**|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
374,288
-
10,953
1,620
**386,861**
**Prior Year**
**Unrestricted**
**Funds**
**2020**
**£**
380,412
-
27,263
1,500
**409,175**|**Current year**
**Restricted**
**Funds**
**2021**
**£**
87,495
-
26,555
-
**114,050**
**Prior Year**
**Restricted**
**Funds**
**2020**
**£**
49,774
-
112
-
**49,886**|**Current year**
**Total Funds**
**2021**
**£**
**461,783**
**-**
**37,508**
**1,620**
**500,911**
**Prior Year**
**Total Funds**
**2020**
**£**
**430,186**
**-**
**27,375**
**1,500**
**459,061**|**Prior Year**
**Total Funds**
**2020**
**£**
**430,186**
**-**
**27,375**
**1,500**
**459,061**|
|---|---|---|---|---|
36
## **Chinese Wellbeing**
## **Activity analysis of Income and expenditure for the for the year ended 31 March 2021**
## _**This analysis is classsified by activity and not by conventional nominal descriptions.**_
|**28 Analysis of income by activity**
**SOFA ref**
Luncheon Club
Chinese Wellbeing
Domiciliary Service
Personal Wellbeing
**A2**
**_Summary of Total Income, including the items above_**
Charitable activities
**A2**
Donations & Legacies
**A1**
Investment income
**A4**
Other income
**A5**
**Total income as shown in the SOFA**
**A**
**_Categories of income_**
Income from exchange transactions
**Total Income from charitable activities**
**Activity**
**Income from charitable activities**|**2021**
**£**
-
13,921
354,453
43,283
**400,447**
400,447
115,599
469
11,210
**527,725**
527,725|**2020**
**-**
**-**
**5,952**
**340,881**
**44,821**
**391,654**
391,654
54,406
863
-
**446,923**
446,923|
|---|---|---|
37
## **Chinese Wellbeing**
## **Activity analysis of Income and expenditure for the for the year ended 31 March 2021 29 Analysis of charitable expenditure by activity**
## **Activity**
|**_Luncheon Club_**
Direct costs
Administrative overheads
Professional fees
Financial costs
**_Chinese Wellbeing_**
Direct costs
Charitable trading costs
Premises expenses
Administrative overheads
Professional fees
Financial costs
Overheads recharged
**_Domiciliary Service_**
Direct costs
Premises expenses
Administrative overheads
Professional fees
Overheads recharged
**Total Domiciliary Service**
**Total Chinese Wellbeing**
**Total Luncheon Club**|**Direct**
**costs**
**2021**
**£**
22,007
-
-
-
**22,007**
**Direct**
**costs**
**2021**
**£**
53,385
-
-
-
-
-
0
**53,385**
**Direct**
**costs**
**2021**
**£**
358,999
-
-
-
-
**358,999**|**Support**
**costs**
**2021**
**£**
-
107
-
17
**124**
**Support**
**costs**
**2021**
**£**
-
-
8,000
18,836
1,270
800
(20,632)
**8,274**
**Support**
**costs**
**2021**
**£**
-
-
5,993
2,320
18,053
**26,366**|**Grant**
**funding of**
**activities**
**2021**
**£**
-
-
-
-
**-**
**Grant**
**funding of**
**activities**
**2021**
**£**
-
-
-
-
-
-
-
**-**
**Grant**
**funding of**
**activities**
**2021**
**£**
-
-
-
-
-
**-**|**Total**
**2021**
**£**
**22,007**
**107**
**-**
**17**
**22,131**
**Total**
**2021**
**£**
**53,385**
**-**
**8,000**
**18,836**
**1,270**
**800**
**(20,632)**
**61,659**
**Total**
**2021**
**£**
**358,999**
**-**
**5,993**
**2,320**
**18,053**
**385,365**|**Total**
**2020**
**£**
15,979
104
19
**16,102**
**Total**
**2020**
**£**
41,357
-
8,019
12,724
484
1,081
**(19,986)**
**43,679**
**Total**
**2020**
**£**
347,912
-
1,570
3,179
17,766
**370,427**|
|---|---|---|---|---|---|
38
## **Chinese Wellbeing**
|**Activity analysis of Income and expenditure for the for the year ended 31 March 2021**
**Direct**
**costs**
**Support**
**costs**
**Grant**
**funding of**
**activities**
**Total**
**2021**
**2021**
**2021**
**2021**
**£**
**£**
**£**
**£**
**_Personal Wellbeing_**
Direct costs
27,392
-
-
**27,392**
Administrative overheads
-
16
-
**16**
Financial costs
-
149
-
**149**
Overheads recharged
-
2,579
-
**2,579**
**27,392**
**2,744**
**-**
**30,136**
**Direct**
**costs**
**Support**
**costs**
**Grant**
**funding of**
**activities**
**Total**
**2021**
**2021**
**2021**
**2021**
**£**
**£**
**£**
**£**
Total Luncheon Club
22,007
124
-
22,131
Total Chinese Wellbeing
53,385
8,274
-
61,659
Total Domiciliary Service
358,999
26,366
-
385,365
Total Personal Wellbeing
27,392
2,744
-
30,136
Total Overheads recharged
-
-
-
-
-
1,620
-
1,620
**461,783**
**39,128**
**-**
**500,911**
**Total charitable expenditure**
**Summary of charitable costs by activity**
Total Governance costs as detailed in Note
27
**Total Personal Wellbeing**|**Total**
**2020**
**£**
24,937
194
2,220
**27,351**
**Total**
**2020**
**£**
16,102
43,679
370,427
27,351
-
1,500
**459,061**|
|---|---|
The basis of allocation of costs between activities is described under accounting policies
The breakdown of this expenditure by type of spending (ie nominal classification) is detailed in note 28
## **Analysis of support and governance costs by charitable activities**
|**Activity**
Luncheon Club
Chinese Wellbeing
Domiciliary Service
Personal Wellbeing
**Grand Total**|**Governance**
-
1,620
-
-
1,620|**Finance**
17
800
-
149
966|**Human**
**Resources**
-
-
-
-
-|**Other**
**Overheads**
107
7,474
26,366
2,595
36,542|**Total**
124
9,894
26,366
2,744
39,128|
|---|---|---|---|---|---|
39
## **Chinese Wellbeing**
**Activity analysis of Income and expenditure for the for the year ended 31 March 2021 30 Analysis of non charitable expenditure by activity**
## **Activity**
|**_Governance costs_**
Other Expenditure - Governance costs as detailed in Note 27|**Governance**
**costs**
**2021**
**£**
1,620|**Governance**
**costs**
**2020**
**£**
1,500|
|---|---|---|
40