Company Registration Number - 2446695 The Charity Registration Number is 1001288 Chinese Wellbeing Report and Accounts 31 March 2025
Chlnese Wellbeing Report and accounts for the year ended 31 March 2025 Contonts Page Charlty Informatlon Trustees, Annual Report statement of directors. responslbllltlfrs Ind&p•ndont Examlnèr's Rèport 12 Funds Statoments... Statement of Financial Activities Statement of Financial Aclivities - Prior Year slalemenl Movements in funds Income and Expenditure account 14 15 16 17 Balance sheet NotOS to thè accounts 18 19
Chlnese Wellbeing Company Registration Number- 2446695 Trustees, Annual Report for the year ended 31 March 2025 The Trustees present their annual report and accounts for tho year ended 31 March 2025. As with last year we would like to record our gratitude to those organisalions who provided both financial and non-financial support during the year. These include.. Lloyds Bank Foundation England and Wales Liverpool City Council PH Holt NHS Liverpool ICB Independent Agè Pine Court Housing Association Hoallhwatch {Liv8rpool) Merseycaie NHS Power of Music We continue to use our reach into tha Chinese ¢ommunily for variou$ engagement 8x6r¢lses for éxternal agencies and to support housing associations. Our unSque ability to engage with the Chlnese communSty for heallh and wellbeing issues is a strength whlch we continually strive to develop in an effort to remain 5UStainable. Chairs Ovetvigw Chinese Wellbelng has continued lo adapt to a challenging financial environment, pursuing its strategy of brin9ing its costs in line with reduced income. As rèportèd last year, it was nacassary for us to withdraw from the delivery of Domiciliary Care and Respite Services since the City Councsl was unable lo pay a viable rale for thé delivery of Ihase services,. tha rata offerad lo seNice providers was well below the rale recommended by the National Home¢8re Association. Chinese Wellbeing had been subsidising the provision of these services in Liverpool for many years, bul the subsidy was approaching £5,000 per month and the gap was not bridgeable through fundraising. This presented us with some major challenges, since this contract was a key source of funding for our core costs. However. our prudence in previous years Coupled with support from other funders provided us with th8 means to adapt over a period of lime. Nola 6 in our accounts shows £13.584 redundancy c051s. These relate lo the restructuring following the withdrawal from domiciliary care.. there are no further redundancy cornmilm8nls outstanding at the balance sheet date. As part of our focus on costs, Wg also looked at our accommodation needs.. whilst we had benefited Irom gonerous arrangement with our landlord for the Staten Court premises, with rising service charges these were no longer affordable - or indeed required. With the help of our Trustee Jim Crook, we were able to secure more 8Ultable accommodation at Toxlelh TV, We end thls year as a financially viable organlsalion, but with more to be done over the forthcoming 2 years. This has been a painful process, wth the loss of dedicated and highly competent staff, the reduction in 5eNices lo some clients, and more emphasis on paid-for s8Nices. Naverth61ass, Chinese Wellbeing has continued to deliver a range of services and projects, either free- stsnding or in collaboration with partners. And as I said last year, the Trustees arè d8lemiin6d to apply the wealth of experience and the slalus of the Ghinese Wellbeing brand, in svpport of the Chinese cornmunily, building on the projects and collaborations that we have in hand as 11 as in new directions consislenl wlh our objectives,
Chinese Wellbelng Company Registration Number- 2446695 Trustees, Annual Report for the year ended 31 March 2025 In common with many voluntary sector organisalions, Chinese Wellbeing has found it difficult to attract new Trustees, especially those who funding organisalions would regard as bringing 'lived experience, to the board. I was therefore particularly pleased to be able to welcome Dr Xiaoxiao Hou as a new board member in the course of the year. The search continues for others with the necessary skills and attributas to add to our board to guide the future development of the ¢harity. In addition I should also acknowledge the support and conlribulion from board advisors Tim Passey and Arnas Tamasauskas. Both have made available invaluabla skills and experience. I should also acknowledge and thank our former Chief Executive, As part of his plan for reslrucluring, Colin proposod the deletion of the Chief Executive post,. the board accepted this wth roluclance, and my Chair's report would be lacking if it were not to note thg hug8 contribution that Colin has made lo the development ol Chinese Wellboing and the high regard in which it is held. Thank You Colin for your input as CEO and for your ongoing support as a volunteer . Di has stepped up as Chief Operating Officer, with other adjustments lo cor& staff as budget and workload demand. In conclusion, my thanks to all fellow Trustees, our Board Advisors, to Ouf stsff, and to our supporters and collaborators. Andy Green Reference and admlnistrative detalls The charlty name. The legal name of the charity is'.- Chinese Wellbeing. The charity is also known by its operating name. Chinese Wellbeing. The Charlty's areas operatlon and UK ¢harltablo reglstratlon. The charity is registered in England & Wales with the Charity Commission in England & Wale3 ICCEWY with charity number 1001288. The charity doas not operate in any oversèas jurisdictions. Legal structure of the ¢harity The charity is conslilulèd as a company limitèd by gu8ranlee, registerad undor tha Companies Acts The governing document of the Charity is the Memorandum and Artioles of Association establishing the company under company legislation. The governing document is dated 27 November 1989 Thora are no reslriclion5 in the 9overning 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 a15 directors are Iruslees under charities legislation and have responsibilities, as such, under both company and charity legislation. The trustees are all individuals.
Chinese Wellbeing Company Registration Number- 2446695 Trustees. Annual Report for the year ended 31 March 2025 The principal operatlng addros8. telephone numbor, omall and addr•$sos of tho charity are:_ 37- 45 Windsor Street Liverpool, L8 1XE Telephone 0151709 2643 Email Address info@chinesewellbeing.co.uk Wgb address www.Chinesewellbeing.co.uk The règistered office of Ihe charity for Companies Act pu09eS is'.- 23 Argyle Street Liverpool L15BL Tho Tru¥tee8 in office on Iho dato the report was approved wero:. Mr Andrew Michael Green Mrs Polly Yee-Ling Green Dr Simon Siu Man Kan Mr Oscar Ip Mrs H8len Owen Mr James Crook Mr Stephen Wong Mr Kai Kwong Simon Wong Xiaoxlao Hou - appolnted 0910512024 The followlng p8rsons s•ni8d as Tru$toè¥ during the year gndod 31 March 2025 The truste6s who sèrvèd as a trustee in the reporting period were as shown above. All the trustees are also members of the charlty. Objects and activities of the charity The purposes of the charlty as set out In Its governlng document. The obj6ctivés of the charity are sel out in the Memorandum of Association of 27th Novemb&r 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 prSnciples and pr8ctlc& of good citizenship and service to thè community 2. to promote 8nd provide social services of a charitable nature for the benefit primarily but not exclusively of Chinese persons resident within the aiea with the objective of improving the condition5 of life of the persons to whom such servi$ are provided 3. to advan the education of unemployed persons. in particular thosè of Chinese origins, who are in need of assistance by providing them with vocational training
Chinese Wellbeing Company Registration Number- 2446695 Trustees. Annual Report for the year ondod 31 March 2025 The main activities undertaken in relation to those purposes during the year. Chinese Wellbeing dÈlivÈrs a suite of seNices that aim to.. . Enable independent living. . Promote physical, mental, social and economic well-being. .Support cornmunity involvement. .Enable a bètter roul6 for eommunity engagement. .Advo¢ale on behalf of our clients - and help them develop and use their own voices. . Provide informalion - to clients and about the needs of our client, lo Government, local agencies and th8 community al 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 nèeds of our ¢lienls which are driven by the following characteristics.. Reluctance on the part of many in the cornmunity to seek help due lo social stigma and 18ck of understanding aboul how the system works and whal services are available. Problems in 8ccessing and b8n8fici8lly using mainstream services because of language difficulties and cultural barriers. . A lack of knowledg8 and skills in 8elf•care and self-support, particularly in the aréas of mèntal hèalth and preventing and managing chronic diseases, .Social isolation due lo 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 ol th6 'Chlnese Comfort Zone 'and become involved in wider community aclivilies. To address these issues Chlnese Wellbeing acts as a facilitator and conduit between its Service Users and their extended families and mainstream care seNices. We have continued lo hold presentations, awareness sessions and consultation event3 with partners to educate the ¢ommunily in arèas of health and wellbeing which have previously been difficult lo a¢$$,
Chinese Wellbelng Company Registration Number- 2446695 Trustees. Annual Report for the year ended 31 March 2025 The main actlvlties undertaken during the year to further the charity s purpose for the public benefit. How our Activiti8$ Daliver Public Benefit. The activities of Chinese Wellbeing provide public benefit directly through tho support that it givès to its client5, bul it a130 provides public benefit by providing a link between the Ching$9 community and other agancies so that thèy can fulfil their obligations more cost effectively and inclusively. All the activities that Chinese Wellbeing carries out are of a social or charitablo nature, undertaken to further the Gharltable objectives ol the organi$81ion which are sel out above. Who has Used and Benefited from our Services? Chinese Wellbeing provides services for the benefit primarily but not exclusively of Chines8 people resident within the area of M&rs6ysida and the Liverpool City-Region. The direct beneficiaries of Chinese Wellbeing's activities are primarily those who consider themselves lo be Chinese, but we also provide services to people who are not Chinese bul are in need of support and are happy lo receive that support from Chinèse Wellbèing. The malorlty of direct servlce users are of Chinese orlgln. wllh an age range betwe8n 55 and 95 years. The gender balance of beneficiaries using the Club services were predominantly female. Generally, most service users live 81one, speak little English and live with a range of chronic illnesses and disabilities. Our long expgrienGe and wide knowledge of the Chinese Community enables us lo support other agencies and disseminate clear information for Ihe local aulhorilies, the NHS, Central Government. Registered Social Landlords and other charities. W8 would also point out that thè wider society and its institutions al80 benefit from our services, Chine38 Wellbeing champions intggralion and encourages members of the Chinese community lo engage., it enables social care and healthcare agenci8S to reach harder 10 access communilias, thus fulfilling their own objectives and targets. Also, by enabling independent living for longgr, Chinese Wellbeing helps reduce costs associated with earlier and longer hospilal and care facility stays. The Irusl8es have had regard to the Charity Commission's guidance on public benefit in managing the aclivities of the charity. The short term and longer term aims and objectives. Plans for th6 Future Continu8 to develop Health and Wellbeing activities. Continue to explore cornmefcial opportunities to generate revenue either as a one off project or preferably in a more svstainable service offering. We will consider all opportunities to apply our expertise across a wider geography. We will continue lo work towards securing dedicated and customised space to gnable our activities to be better provided and more easily accessed by our clients. We will seek to irnprove collaborative working with agencies with which we might have synergies. Invest in training and recruitment.
Chinese Wellbeing Company Registration Number- 2446695 Trustees, Annual Report for the year ended 31 March 2025 The main achievements and performance of the charity during the year. What Serwces and Activities were provided? Senrices ar8 delivered through the following kèy activilie5', Personal Wellbeing Setvice The s6rvice providés non-règu18tad activity via a Personal Assistant to support the client to sustain an independent life style whilst still living at home and is chargeable. Evgrgra8n W8llbeing Club Evergreen continued ils, aclivities throughout the year both face to lace and online which include singing. British Gymnastics Foundation Love lo Move exeicise programme, Pom-pom dancing, Nordic Walking, cookery, crown green bowling, online arts and craft sessions which all help lo keep people connected and stimulated. The 'Heallhy Life style sessions, included talks on cancer screening, vaccinations, energy savings, dementia. brain health, online scams, mental health, Lasting Power of Attorney's and Wills. Birthday and seasonal events Such a5 Christmas and Chinese New Year arè important to our Club members and the community in general. Special Ihanks to the Mayflower Restaurant lor hosting this year's Chine$e New Year lebrationS. The Power of Music Fund.. Music for All Grant Award We were su¢¢essful in our appli¢8tion for a grant for the further development and expansion of our dementta friendly choir. During the yoar the choir performed at tha following events accompanied by Nannan Lu and our Trustee. Dr XlaoxSao Hou on the guzheng: Ment81 Health Awareness Day al Liverpool Central Library. Evergreen Club Chinése New Yéar Cèl6bralion- A spécial perlormance attended by Mers6yside Police officers, neighborhood manag8fS, and distinguished guests. Participants proudly sang traditional Chingge New Year songs, embracing their heritage while connecting wllh the wder Liverpool community. BBC Radio Merseyside Dementla Information event. Special thanks to Dr Xiaoxiao Hou for her continued support and music81 direcb'on. NHS Hoallh & Wellbeing Demantia Project Tea House Reminiscenc8@ILiverpool Chinese Dementia Network During the period we were pleased to have been able to continue our monthly Tea House Reminiscence@ and to further develop our pro and post diagnosti¢ support services including our Chinese Dementia Support Neork. Demand for our services continues lo grow which 15 leslament lo the hard work of our bi-lingual Dementia Champions, Angel, Maggie and Julie in raising awareness of demenlia and their efforts in reducing Ihe social stigma which èxists within tha community. The Neork is open lo anyone who has memory problems Dr who has received a recent diagnosis and their family carers. Members of the NeOrk completed the pilot Post Diagnostic Support Programme developad by Mersey Care but which was culturally adapted with support from Chinese Wellbeing. The programme was delivered in Cantonese and was well received. Mersey Care has now invited both Maggiè and Angel to allend their Cognitive Stimulation Thèrapy training later in the year. Tea House is a registered brand, and is open to anyone over the age of 55 years but particularly aimed at Ihose living with demenlia, or al risk of derllenlia and their family caret3. 11 is a rneans of helping those Tmlh demontia and oth8r memory problèms. 11 provides a sale and memoryrich environment aimed at stimulating participants through a varied aclivily programme,
Chinese Wellbelng Company Registration Number- 2446695 Trustees, Annual Report for the year ended 31 March 2025 Liverpoo5 City Council Community Champion -Phas8 3 The Community Champions {CCs) team was originally sat up by Livarpool City Council lo support community based programmes to tackle Covid 19, vaccination information, vaccine uptake and to engage with disproportionally impactad communities. During Phase 3 of the project, the focus of this work as directed by Liverpool Public Health is on childhood immunisations and vaccination$, cancer, cardiov28cular disease and mental health. Our CC helped lo facilitate evgnts supporting mental health and w8llb&ing and th8 hoallh talks mentioned abovè. In collaboration with Cheshire & Wirral Partnership NHS Foundalion Trust our CC made arrangements for the NHS Livewell Bus to be situated at the Chung Wah Supermarket in China Town on 6 occasions throughout the year. Chinese Wellbeing staff team provided language support. The aim was to provide easy access lo seasonal va¢¢inations, physical hèalth chaeks and for th8 first lime, cetvical screening. These events were considered a success with higher than an-ticipated numbers. Many thanks lo Chung Wah Supermarket for supporting thes6 evartts. Independent Age.. Cosl of Living Support Programme Enabled us to provide support to the over 65's lo acces5 welfare benefits and other cost of liwng initiatives such as energy savings and the Household Voucher Support Scheme. Funding ended under this grant in October 2024. Independent Age.. Older People's Fund We were delighted to have been awarded a new grant from Independent Aga tc provide cost of living support lo women over 65 from racially minoritised gfOUPS. The funding will enable Chinese Wellbeing to expand our bilin9ual welfare benefit support service further afield. The grant commenced In February 2025 and is for a period 013 years.
Chinese Wellbeing Company Registration Number- 2446695 Trustees, Annual Report for the year ended 31 March 2025 Structure, governance and management of the charity The methods used to recruit and appolnt new charity trustees. Governance and Structure. Chinese Wellbeing is a company limited by guarantee and a re9lStered charity. Membership of th8 organisation is open only to the Truste8s and the business of Chines6 Wellbèing is managèd by the Trus18es, who meèt regularly as a Board. The trustees. act on a voluntary basis and are not in receipt of any emuneralion from Chinese Wellbeing. The Articles of Assoclation 31ipulale that there are to be at least 3, and no more than 15 trustees.. The Board of Trustees currently numbers 9. The Board meets on a regular 6-weekly cycle unless Ihere are particular issues to be addressed that require additional meetings. Advisors The Articl88 of Association provide for the Board to maintain an advisory panel. In the course of Ihe year, the organlsalion bènefitted from retaining the seNices of a firm of solicitors for specific guidance in Employment Law. The Board has been further strengthened with 5UPPOrt from Special Advisors Tiffl Passey, Arna5 Tamasauskas and Colin Lin9 who continues lo support the organizalion on a voluntary basis since stepping down as CEO in May 2024. Recrultmenl 8nd Induction of Tiuslees Following our r8cruilmenl efforts throu9h Reach Volunteering in the previous year, we appoint8d a n8W Iruslee Xiaoxlao Hou Sn July 2024. Financlal revlew The charity's flnancial position at the end of the year ended 31 March 2025 The financial posilion of the charity at 31 March 2025 and ¢omparaliV6S for the prior pgriod, 8$ more fully detailed in thé accounts, can be summarised as follows... 2025 2024 Net income {10.933} (53,907} Unrestricted Revenue Funds available for the geneial purposes of the charity Total Unre$trl¢ted Funds 150,827 161,760 150,827 161,760 Total Funds 150,827 161,760
Chinese Wellbelng Company Registration Number- 2446695 Trustees, Annual Report for the year ended 31 March 2025 Financial revlew of the position at the reporting date, 31 March 2025 . Income Tha withdrawal Irom domiciliary care was complotad March 2024. In th& last financial yaar approximately 34 /0 of our income derived from delivering community support under a Direct Payment and supporting carers under the Carers Voucher Scheme on behalf of Liverpool City Council. Grant income accounted for 47.5% with the balan being made up ol individuals paying for seiceS supporting independent living and translation and interpretation setVi¢gs mainly foi key stakèholders. We are continually assèssing Other potential areas for income generation. Pollcles on reserves. Reserves Policy Chinese Wellbeing has been very mindful of the ri8k to its operations arising from pressure on public funding. The Trustees consider il to be prudent in these Circumstances to keep 3 months running costs in rÈs8Né and sufficiènt fund8 for potential redundancy payments of an amount in excess of £110,000. Availability and adequacy of assets of eaGh of the funds The board of trustees is satisfied that the charity's assets in each fijnd are available and adequate to fulfil ils obligations in respect of each fund. Investment policy and investment objeGtives. Chinese Wellbeing operates a prudent reserves policy, and a prudent investment policy. The Board of Trustees is mindful of the fecent volatility and unreliability of financial products and has Opted for the investment of its lunds in low risk commercial products. Detalls of The Independent Examiner Tracey Pritchard BA FCA Member of Member of Inslitule of Chartered Accountants in England & Wal89 255 Poullon Road Wallasey Merseyside CH44 4BT
Chlnese Wellbelng Company Registration Number- 2446695 Trustees. Annual Report for the year ended 31 March 2025 Statement of the Directors. and 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. NOlthstandIng the explicit requirement in the extant statutory regulalions,Ihe Charities IAGcounls and Reports) Regulations 2008. to prepare the financial statements in accordance with tho SORP 2005, in view of the fact thal the SORP 2005 has been withdrawn, the Trust8es determined to interpret this responsibility as requiring them to follow curr6nl bast pra¢li¢e 2nd prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities} 2019, applicable to all gccounling periods beginning on or after 1st January 20191, (The SORPI. In particular. Ihe Companies A¢1 2006 and Charity law requlre the Board of Trustees to prepare financial statements for each financial year which give a tlue and fair view ol thé stale of affairs of the charity as al the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is rèquired lo to prepare the accounls in accordance with Uniled Kingdom Generally Accepted Accounling Practice (United Kingdom Accounting Standards and applicable lawl, select suitable accounting policies and apply them consistently-, make judgements and estimates that are reasonablg and piudenl., preparè thè financial slalèments on thé going concern basis unless il is inappropriate lo presume thal the chaTlty will continue in business., slalo whalhar applicable accounting standards and statements ol recommended practice have be8n followed, subject to any malenal departures disclosed and explained in the financial statements; The law require5 that the trustees must not approve the accounts unless they are satisfied that they give a true anol fair view of the state of affaiis of thg oharily and ol the surplus or deficit of the charity for the year. The Truslees are also responsible for maintaining adequate accounting records whlch disclose with reasonable accuracy al any time the financial position of the charity and which aré sufficient to show and explain the charitys transactions and enable them to ensure that the financial statements comply wth the Companies Act 2006 and comply with regulations made under the Chsriliès A¢1. They are also responslble 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 slalulory responsibility of the Independent Examiner in relation to the Trustees, report is limitgd lo examining the report and ensuring that . on the facg of the report, Iheie are no material inconsistencies with th8 figures disc103ed in the financial slalemenls, Method of preparation of accounts - Small company provlslons The financial slalemenls are sel out on pages 14 to 38. The financisl stateménts hsve been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Chariliesl 2019, applicable to all accounting periods beginning on or after 1st January 2019), {The SORP), and in accordance with the Financial Reporting Standard 102, (effective 1 st January 2016) These financial statements have been prepared in accordance with the provisions in Part 15 of Iha Companies Act 2006. applicable to companies subject lo the small cornpanies regime. This report was approved by the board of trustees on 2025. ANDY GREEN Director and Trustee
Chlnese Wellbelng Report of the Independent Examlner to the Trustees of the charltable Gompany on the accounts for the year ended 31 MarGh 2025 I report lo the Trustees on my examination of the financial slalemenls of the charilablo company on pages 14 to 38 for the year ended 31 March 2025 whith have been prepared in accordance wilh the Charities Act 2011 Ilhe Acl> and with tho Financial Reporting Standard 102. (effective 1st January 20161 as modified by FRS 102 SORP {Stalemenl ol Recommended Practi for Accounting and Reporting by Chariliesl 2019. applicable lo all accounting period5 beginning on or aller 1 sl January 20191, IThe SORPI, published by the Charity Commission in England & Wales ICCEW) and under the historical cost convention and the accountlng policies sel out on page 19. R•spgctivg ro8pon8ibilitie$ of thg Tru$tse8 and tho Indepgndgnt Examinèr and thè basls of tho report As described on page 11. you. the charitable company's Trustees. who are al80 the Directors of Ihg Company for the purposes of Company law, are responsiblo lor the preparation of the finincial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and wilh United Kingdorn Générally Acc8Pt8d Accounting Practica, applicab18 to smaller enlilies. and for being satisfied that the financial ststomenl$ glvg a Irug and fair view. Th& Trusteès consider Ihal tha audit raquirgmgnl of Séelion 144111 of the Charities Act 2011 Ilhe Acll does not apply, and that there is no requirement in the memorandum and articles ol the charity lor the conducting of an audil, and Ihal the accounts do not requir8 an audit in accordance with Part 16 01 the CompaThigs Act 2006 and that no member or members have requested an audil pursuant to S9clion 478 ol the Companies Act 2006. As a consequence, the Trustees have elected that the financial slalemenls be subject lo independent exarnination. Having satisfied myself that tho financial Stslemenls are not requlred lo be audited under any legal provision, or olharwise. and are eligible for independent gxaminalion, it is my r8sponsibility lo... al oxaminè th9 financial slalgmenls of the charity under Se¢lion 145 of Ihe A¢t', bl follow the appll¢able pro¢edure8 in the Dlrecllons given by tho Charity Commission under section 14515llbl Df the Act. Ba818 of Ind8pend8nt Examln8rfs Stat8ment and scope of work undortak•n Since Ihe charitable company's gross income ex¢eeded £250,000. the charitable company's examlner musl be a member of a body listed in saclion 145 of the A¢1. l ¢onfirm Ihal l am qualified lo undertake the examination b8caus8 l am an aulhorised member of Member of Institute of Chartered Ac¢ounlanls in England & Wales, which is one of tha lisl8d bodies. l ieport in respect of my examlnallon of the charity's financial statements carried out under s145 of the Acl. In ¢arrying out my examination, I have followed all Ihe applicable Directions given by the Charity Commission under seciion 14515llb) of the Act $811ing out the duties of an ind8pendent exarniner in relation lo the conducting of an independènt oxarninalion. An ind8pendénl examination includes a review ol the accounting records kept by thè charitable company and of the accounting syslems employed by Ihe charitablo company and a ¢ompaiison ol the financial stal9m8n pre$ent8d with thosè records. 11 also includes consideration ol any unusu?1 items or disclosure5 in the financial slalemenls, and seeking explanations from you, as Tnjslees, conearning such mallers. The Pufpose of the examination is lo establish as lar as possible that there have been no breachgs of charity18gislalion and ihal, on a lest basis of evldence levanl lo the amounts and disdosurès madè, th8 financial statements comply with the SORP. The procedures undertaken do not provide all th6 evidence Ihal would be reQuid in an audll. and informallon supplied by the Trustees in the course of the examination is not subjected lo audit 18sls or enquiries and does not cover all the mallers Ihal an auditor would eonsidèr in arriving al an opinion. The planning and condud of an audit goes beyond Ihe limited assurance Ihal an independent examination can provide Consequently, I do not express an gudil opinion on the view given by the financial slalemenls, and in particular, I express no opinion as lo whether the linanaal slatemonls give a true and fair view of the affairs of the charity, and my report is limited lo the mallers set out in the statement below. I planned and performed my examination so as to satisfy myself that the obje¢lives ol the independent 8xaminalion are achieved and before finalising the report l obtained wrillen assurances from the Trustees of all material mallers.
Chinese Wellbeing Indopèndgnt Examiner's Statement, Reportand Opinion Allonlion is drawn lo the accounting policy staling that, notwithstanding the explicit iequiiemenl in the extant slalulory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial 3lalement3 in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn. and in order lo accord with current be81 practice, the Trugleés have determined lo prepare the financial slalements in accordance with th8 FRS 102 SORP {Slalemenl of Recommended Pra¢li¢e for Accounting and R8porting by Charitiès) 2019, applicable to 811 accounting periods beginning on oi afier 1st January 2019}, IThe SORPI. I concur with Ihis approath, and any relerenees in my raport to thg regulations should b8 read subjacl to this comrnanl. Subject lo thè limilalions upon the s¢opa of my work a5 detailèd above, I havé eompleled my examination.. and can confirm Ihal'_ The accounts of this charitable company are not required lo be audited undel Parl 16 of the Companies Act 2006.. The gross income of the charitable company in the year ended 31 March 2025 appear8 to exceed the sum specified in Section 14513} of the Ael, namèly f 250000, and that l am qualified lo act as Independent Examiner in accordance with that sèclitsn by virtue of my being a qualified member of Member of Institute of Chartered Ac¢ounlanl$ in England & Wales.. This is a rgporl in respect of an examination carried out under 145 of Ihg Act and in accordane8 with Directions given by the Charity Commission undèr seclion 1451Sllbl of the Act which may be applicable., and that no material matters have come lo my allenlion in connection wlh Ihg examiTralion giving me Cause to beligve that in any malefial r6spècl'.- accounting re¢ords were not kepl in re8pecl ol the charity as reqUId by Sedion 386 of the Companies Act 2006 and Seclion 130 of The Chariligs Act 2011- the finanoal slalemenls do not accord with Ihose records,. or the finan¢ial slalemenl$ do nol Comply with the applicable requirement$ concarning the form and conl8nl of accounts 581 out in section 396 of the Companies Act 2006 other than any requifement that the a¢¢ounl$ 9ive a 'Irug and fair, view, which 1$ not a matter ¢onsidered as parl ol an independent gxaminalion., have not been prepared In accordance wilh the methods and principles sel out in the FRS 102 SORP (Slalemonl of Recommended Practic8 for Accounting and Reporting by Chaiiliesl 2019, applicable to all accounting periods beginnin9 on or aller 181 January 20191, (The SORPI. I have no concerns and have ¢ome across no other m8llers in connection with th6 examination lo which attention should be dfawn in Ihis report in order lo enable a proper understanding of the financial slalemenls lo be reachgd. Slgnod:. Tracey Prilchard BA FCA- Indep8ndenl Examin6r Member of Institute of Chartered A¢countanls In England & Wales 255 Poullon Road Addres$ 2 insert on data work sheet row 37 Wallasey Mersoyside CH44 4BT This repoil was signgd on 2025 12
Chlneso Wellbeing - Statement of Financial Activities for the year ended 31 March 2025 Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 March 2025, as required by the Companles Act 2006) SORP Ref Current year Llnr>ri¢t8d Funds Current year Rtr1¢t¢ Funds Curr•nt yoar Total Fund8 Prlor Yèar Total Fund8 2025 202S 2025 2024 Income & Endowmènts from: Donations & Legacles Chari18ble aclivi11gS Investsnents A1 9,367 137,915 1,443 102,222 111.589 137,915 1,443 113.211 327,296 2.015 A4 Total In¢om0 148,725 102,222 250,947 442,522 Expendlture on: Charitable acliviligs B2 159,633 102,222 261,85S 496,429 Total exp8ndlture 159,658 102.222 261,880 496,429 Net movement In fundg 110,9331 {10.933) 153.9071 Re¢onclllatlon of lund$:. Total funds brought forward 161,760 1e1,760 215,867 Total funds carriod forward 150,827 150,827 161,760 The 'SORP Ref indicated above 18 the classification of income s81 out in the fofmal SORP documents. As required by paragraph 4,60 of the SORP, ihe brought fOard and carried foN4ard funds above have been agreed lo the BaSan¢6 Shéet. A separate Slalem8nt of Total Recognised Gains and Losses is not required as Ihis slalemenl indudes all recognisod gains and1g¥¥e3. All actimlies dérive from conlinulng operations The notes attached on pages 19 to 38 form an Integral part of these accounts. 13
Chinese Wellbeing - Statèment of Financial Activitlès for thè year andad 31 March 2025 Chlnese Wellbeing - Analysis of prlor year total funds, as required by paragraph 4.2 of the SORP Prlor Year Prlor Year Prlor Yoar Total Funds SORP Rel Unieslrlcted Fund# Re$trlcted FuniJs 2024 2024 2024 Incorne & Endowments from: Donations & Lega¢le$ Charitable atliviliès Other trading acliMIiè$ Inv8slments Other A1 28,729 327,296 84,482 113,211 327,296 2,015 2,01 S A5 Total income 358.040 84,482 442,522 Exp&ndlture on.. Charilable 8clivitie$ B2 411,947 84,482 496,429 Total expendllure 411.947 84,482 496,429 N•t Incomo after transfers IS3,9071 {53,9071 Nèt movement In funds {53,9071 {53,9071 Roconclliatlon of funds:. Total funds brought forward 215.667 215,667 Total funds carrled forward 161,760 161,760 All activities derlve from eontinuing operations The notes attached on pagès 19 to 38 form an integral part of thèse accounts. 14
Chinese Wellbeing - Statement of Financial Activities for the year endad 31 March 2025 Movements in revenu8 and capital funds for the year ended 31 March 2025 Revenue accumulated funds Unr•$tri¢tèd Funds Rèstrlctèd Funds 2025 Total Funds 2026 Last year Total Funds 2024 2025 Accumulated funds brought forward 161,760 161,760 215,667 R8cognised gains and losse$ before transfers {10,933) 110,9331 {53,9071 150,827 150,827 161.760 Closlng rèvonuo fund$ 150,827 150,827 161,760 Summary of funds Unr•gtrlct•d and 0•glgnated fund$ 2025 R06trlcled Funds Total Fund# Last Year Total Funds 2025 2026 2024 Revenue accumulatéd funds 150,827 160,827 181,760 Total funds 150,827 150,827 161,760 Reslricled grants of £34,147 were re¢eived in advance and have been carried forward as deferred income Isoe nolg 91. The notes attached on pages 19 10 38 form an Intogral part of these accounts. 15
Chinese Wallbèing - Statemént of Financial Activities for the year ended 31 March 2025 Chlnese Wellbeing Income and Expenditure A¢¢ount for the yoar ended 31 March 2025 as required by the Companlos Act 2006 2025 2024 Incomo Income from operations Interest receivable 249,504 1.443 440,507 2,015 Gross Incomo In tho yèar bèforo exceptional Stoms 250,947 442.522 Gro8s Income In the year including OXCOPtional Items 250,947 442,522 Expendllure Charitable expenditure, ex¢luding depreciation and 8mortlS81ion Depreciation and amortisallon Governancè costs 260,012 343 1,500 494.298 451 1,680 Total expenditure in th9 yoar 261,880 496.429 Net Incomo bofore tax In tho flnanclal yoar 110,9331 (63.907> Tax on surplus on ordinary aclivilie8 Net Incom• aftor tsx in the financial year 110,933) {63,907} Gift A'd donalions made Rotaingd surplus for the flnanclal year 10,933 53,907 All activities derive from continuing operalions In accordance with the Provisions of Ihe Companies Act 2008, the headings and subheadings used in the Income and Expenditure account havè bègn adaptèd lo reflect Ihe special nature of the chall18 aclivilies. The notes attached on pages 19 to 38 form an integral part of these accounts. 16
Chinese Wellbeing . Balance Sheet as at 31 March 2025 SORP Note Ref 2025 2024 Flxed a888t8 Tangible assets 10 A2 1,409 Totsl flxed assets 1,409 Currant assets Debtors Cash at bank and in hand 11 B2 13,497 173,665 11,896 164,347 Tolal curront assots 187,162 176.243 redltor8: amounts falllng due withln one year 12 C1 137.401> {15,8921 Nèt currant assets 149,761 160,351 The total net a88Ots of the charity 150,827 161,760 The total not assèts of the charity ore funded by the funds of thg charlty, as follDw8'.- Unre8tri¢tod Fund8 Unrestricted Revenuè Funds 15 03 150,827 161,760 150,827 161,760 Total charlty funds 150,827 161,760 The 'SORP Ref indicated above is the ¢lassiflcallon of Balance Sheet items as 88t out in the formal SORP documen13. As required by paragraph 4.60 of the SORP, tha brought forward and Carried forward funds above havé been agreed to the SOFA,. The directors are satisfied that the company is enti11od lo exemption from the requirement to obtain an audit under section 477 ofthe 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 requirermgnls of the Companies Act 2006 with respect to accounling records and the preparation of accounts. Th6 charity Is subject lo Independent Examination under charity legislation. and the report of tho Independent Examiner is on pa9e 13, Thè financial slalements h8ve been ppared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable lo companies subject lo tha small companies regime. ANDY GREEN Trustee Approved by the board of Irusteos on 2025 Tho notes attached on pages 19 to 38 forni an int¢gral part of thè80 accounts. 17
Chinese Wellbeing Not•s to the Accounts for the yèar end8d 31 March 2025 1 Accountlllg policie5 Policies relatlng to the produc(lon of the acGounts. 8asls of preparatlon and ac¢ountlng ¢onvgntlon The accounts have be8n prepared on the accfuals basis, under the historical cost convenlion, and in accordance with the Financial Reporting Slandafd 102, {eff8clivè 1st January 20161 and 'FRS 102 SORP Istalemenl of Recommended Practice lor Accounting and Reporting by Ch8rilies} 2019. applicable lo all accounling periods beginning on or after 1 sl January 20191, IThe SORPI, published by the Charity Commission in En9land & Wales ICCEW) , and in aCCOfdance with 811 applicable law in the ¢harily's jurisdiction of registration, except that the charily has prepared the financial stalemenls in a¢cordance with the FRS 102 SORP Islalemenl of Recommended Practice for Accournling and Reporting by Chariliesl 2019, applicable lo all accountin9 perii)ds beginning on or after 151 January 20191, (The SORPI, in preferencè lo the previous SORP. the SORP 2005, which has been wllhdrawn, no11h$t0d1n9 the fact thal the extant slalulory regulations, the Charilios {Accounls and Reports} Regulations 2008 refer explicitly lo th¢ SORP 2005. This has been done lo accord with Cufrenl best pra¢lice. Rl8ks and luturo assumptions The charity is a public benefit entity. The Trustees examined the malor slraleglc, buslness and operallonal risks that the charity laces. Following a review and assessment of these risks, Ihe Tiuslees have fomulaled m8nagemenl policies and impleméntéd internal controls lo millgale risks lo Ihe charity. Policies relating to Categories of Income and Income recognlllon. Natur• of incomè Gros5 income represen15 the value, nel of valu8 addod lax and discounts, ol goods provided lo customers and worf< carried out in respect of services provided lo customers. Catogorlos of Incomè Income 15 calégorised as incomè from exchange transactions Iconlracl income) and income from non-exchange Iransaclions Igifls}, invoslmènl ineome and other income. Income from 8xchang8 Iransaclion5 is received by the charity lor goods or services $upplied under ¢onlra¢l or where enlillem8nl 15 subject lo fulfilling performanc8 r8laled conditions. The income the charity ieceives is approximately equal in valua lo the goods or serwces supplied by the charity lo the purchaser. Income from a non-exchange Iran88clion is where the charity receives value from the donor wilhoul providing equal value in exchange, ènd Includes donations of money, goods and services freely given without giving equal value in exchange. Income rg¢ognltlon Income, whether from exchange or non exchange Iransaclions, is re¢ognlsed In the stslemenl ol financial activities (SOFA) on a receivable basis, when a transaction or other evenl resulls in an increase in the charily's assets or reduclion in ils liabilities and only when Ihe charity has legal enlillemenl, the income 1$ probablé and can be measured reliably. Income subject lo lems and condilions which musl be mel before the charity is ents'lled lo the resources is not recognised until Ihe conditions have been mel. All income is accounted for gross, before deducting any related fees or Costs. 18
Chinese Wellbeing Notes to th8 Accounts for the year ended 31 March 2025 Accountlng for deferred Income and income recelved In advance Where terms and conditions ralating lo incomg have not been mel or unceriainty exists a$ to whelhei the charity can meet any telms or conditions othèrwisè within ils control, income is not reco9nised bul is deferred as a liability until il is probable Ihal thè lerms or conditions imposed can be met. Any grant that is subject lo performance-relaled conditions race1d in advance of délivèring thè goods and sgrviees requir6d by that condilion, or is subject lo unmet conditions wholly outside Iha control of lh& recipiént charity, is accounted for as a liability and shown on the balancè sh88t as deferred income. Deferrad incomg is re193sed lo incom9 in the reporting period in which the perfomance-r&latèd or other conditions that limit recognition aro meL When income from a granl or donation has not bÉèn recognised due lo the condilions applying lo the gitt not being wholly within the ¢ontrol of the reciplenl charity, il Is disclosed as a conlingenl asset il rèceipt ol the grant or donation is probable once Ihose conditions are mgt. Where lime related conditions are imposed or implied by a funder. then the income is apportioned lo the lime periods concerned,and, where applicable, Is accounted for as a liability and Shown on Ihe balanee sheet as deferred in¢ome. When grants are received in advanc6 of the 8xpendilur& on the a¢livily funded by them. but there are no spe¢ifi¢ time related conditions, then the In¢ome1s nol deferred. Any condition that allows lor the recov9ry by the donor of any unexpended parl of a grant does not prevent recognition of the income concerned, bul a li8bility lo any repayment is r8eogni58d wh8n rèpayment becomes probabl8. Pollcles relatlng to expenditure on goods and seNlce$ provlded (o Ihe charlty. Ro¢ognSllon of Ilabilitl•$ and expot)dituro A liability, and Ihe related 8xpendibJre, 1$ recognised when a legal or ¢onslru¢live obligation exisls as a sU11 of a pasl event, and when il is more likely than not Ihal a Iransfgr of economic benefits will be required in sglllemenl, and when th amount of the obligation can be measured or reliably eslimaled.. Liabililios arising from fulurg funding commitments and constructive obligation8, including performance related grants, where Ihg timing or the amount of the future expenditure required lo settle the obligation are uncertain. give rlse lo provision in the accounts. which is reviewe(J al Ihe aceounling yéar ènd. Thè provision is incrgasgd lo rellecl any increases in liabilities, and is decreased by the ulilisalion of any provision within Ihe pèriod, and revarsad if any provision is no longar requirgd. These movomen15 are charged or credited lo Ihe resFeclive (unds and activities lo which the provision relalas. Policies relatlng to assets, Ilabllltles and provlslons and other matters, Tangiblo fixed assets Tangibla fixed assets are measurad al Ihelr origlnal cost value, or subsequenl revaluation, or If donated, ay de3¢ribed above. Cost value includes all costs expended in bringing the a5sel into its intended working ¢ondilion. Deprgcialion has been provided al the following rates in order lo write off the assets lo their ants'cipaled resldual value over their eslimaled useful lives. Plant and machinery 33.3 0/0 slraighl lino A regular annual review of the likelihood of asset impairment is undertaken. D9btors Debtors are measured al their recoverable amounts at the balance sheet date. Creditors and provisions Liabilities are measured at their setilement amount. A liabi1ily is regonised for th? the arnounl thè Charity anlicpales il will pay to 5ellle Ihe deb or the amount il has received as an advance payment foi goods or servi¢es il musl provide. 19
Chinese Wellbeing Notes to the Accounts for the year ended 31 March 2025 Fund Accounting Unreslriclad funds are available for use at thè discrètion ol 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 salisfigs th9 t9s1s sot out in Paragraph 1 Schedulè 6 of Ihe Financé Act 2010 for UK corporation lax purposes. Accordingty, the Charity is potentially exempt from iaxalion in respect of income or capllal gains received within categories covered by chapter 3 part 11 of th& Corporation Tax Act 2010 or Section 256 01 the Taxation of Chalgeable Gains Act 1992, to the extent that such income or gains ara appligd exclusively on the S¢iT1C charitable objects of the charily and for no other purpose. Value Added Tex is not locoverable by Ihe charity, and is therefore Included in Ihè relèvant costs in the Slalement of Financial Aclivits'e8. 3 Winding up or dlssolullon of the charlty If upon winding up or dissolution of Ihe charity there remain any assets, after the satisfaction of all debts and liabililits. the assets represented by the accumulated fund shall be transferred to some other charitable bc)dy or bodie5 having similar objects lo th6 charity. 4 Signlficance of Ilnanclal Instruments to the charity's position There are no significant impli¢alion8 of Such matters. S Net surplus before tax In the flnan¢lal year 2025 2024 The nel surplus before lax in the linancial year is slated after charging;" Depreciation ol owned fixed a98ets Pension costs 343 5,549 451 10.840 6 Staff Costs and emoluments Salary Costs 2025 2024 Gross Salaries axcludlng trustees and key management personnel Employgr's opgralin9 costs of defined contribution pension schemes Redundancy Payment Total salarlgs, wages and related costs 206,478 430,620 5,549 13,584 225,611 10,840 441,460 Numbers oflull tlme employees or full tlme equlvalents 2025 2024 Thè avèrage number of tolal staff 8mployed in Ihe year was 19 29 Engaged on charitable activities 19 29 Neither the Iruslees nor any persons conne¢led with Ihem have received any remuneration from the charity or any related enlily, either in the currenl or prior year. No employees received emoluments (excluding pension costs} in excess of £60,000 per annum. 20
Chinese Wellbeing Notes to the Accounts for the year ended 31 March 2025 7 Defined contributlon penslon schemes Any liabililes and assets associated with the schem8 are shown under debtors and ¢reditors. 8 Remuneratlon and payments to Trustees and persons connected with them No Iruslees or p6rsons connected with them received any remuneration from the charity, or any related entity. 9 Deferred Income - Restrlcted funds Current Year Opaning Deferrals Released R8coiv•d l•$s reléaséd In year D•f•rr•d from prior y•trs at yoar ènd Innovations in Dementia - DEEP LCC Community Champion Independent Agg Cost ol Living NIHR Independent Age Oldèr Paoplo's Fund 3,987 3,987 12,500 12,500 3,043 13,043) 4,500 13,160 4,500 13,160 Total 3.043 30,160 34,147 2026 2024 These deferrals ara Included In credltors 34,147 7,030 Prlor Year Op•nlng Dgl•rr?l$ Releajed from prlor year8 RgGoiv•d l•ss released D•f•rr•d at year end In year Innovations In Dementia - DEEP PH Holl LCVS Health & Wellbelng Communlly Forest Trust LCC Comnlunily Champlon Independent Age Cost of Living 3,987 10,000 2,792 2,185 6,250 3,987 110,0001 12.7921 12,1651 16,2501 3,043 3,043 T¢)tal 25,194 121 ,2071 3,Q43 7,030 2024 2023 These doferrals are Included In credltors 7,030 25,194 21
Chinese Wellbeing Notes to the Accounts for the year ended 31 March 2025 10 Tangible fixed asset8 Current Year Land and Bulldlngs Plant & Machlnery Motor Vehlcle3 Total Cost At 1 April 2024 At 31 March 2025 78,820 76,820 76,820 76,820 Deproclatlon At 1 April 2024 Char9e for the year 75,411 343 75,411 343 At 31 March 2026 75.754 75,754 Net book value At 31 Mar¢h 2025 1,068 1,066 At 31 Mar¢h 2024 1.409 1,409 Prior Year Land and Bulldlngs Plant & Machlnery Motor Vohl¢lo5 Tolal Cost 01 Aprll 2023 Additions 76,820 78,820 31 March 2024 76,820 76,820 Deprèciation 01 April 2023 Charge for the year 74,960 451 74,960 451 31 March 2024 75.411 76,411 Net book value 31 March 2024 1.409 1,409 01 April 2023 1,860 1,860 22
Chinese Wellbeing Notes to the Accounts for the year ended 31 March 2025 11 Debtors 2025 2024 Trade debtors Other debtors 7,897 5,800 5,146 6.750 13,497 12 Credltors: amounts falling duo withln one yèar 202$ 2024 Accruals Deferred Incom8 Rastricled funds PAYE, NIC VAT and other taxes Othèr credilors 1.635 34.147 505 1,114 1.620 7,030 5.154 2.088 37,401 IS,892 13 Income and Expendlture account summary 2025 2024 At 1 Aprll 2024 Surplu5 8ft8r lax for thè year At 31 March 2025 161,760 10,933 150,827 215,667 153,907 161,7fj0 14 Partlculars of how particular funds are represented by a880ts and Ilabllltlè8 At 31 March 2025 Unrg$trl¢ted fund# Deslgnated fund¥ Restrlcted Total fundB Funds Tangible Fixèd Assets Current Assets Current Liabilities 1,066 153,015 13,254> 1,066 187,162 137,4011 34,147 134,1471 150,827 150.827 At 1 April 2024 Unr8strlct•d fulld8 Dèslgnatèd funds R•strlctéd funds Fund• Tangible Fixed Assets Current Assets Current Liabili119S 1,409 169,213 18,862} 1,409 176,243 115,8921 7,030 {7,0301 161,760 161,760 Restricted grants of £34,147 were re¢eived in advance and have been carried foward as deferred income (see note 9}. 23
Chinesè Wellbeing Notes to the Accounts for tha year ended 31 March 2025 15 Change in total funds over tho year as shown in Notg 14 , analysed byindividual fundg Funds tsioughl Mov•m•nl In fowward from funds In 2025 Transfèrs between funds In 2025 Funds earnèd fowward to 2026 2024 See Note 16 Unrestrlcted8nd d8slgnat•d funds.". Unrestricted Revenue Funds 161,760 110,933) 150,827 Total unr&stricted and deslgna18d funds 161.760 10,933 150,827 Total Charity funds 161,760 10,933 150,827 16 Analy819 of movements in funds over the year as shown In Note 15 Other Galns & Lo$soS 202J Income expendlture Movomant In fund• 2025 2925 Z025 Unrestrlctedand deslgnated funds... Unreslricled Revenu8 Funds 148,725 {159,6581 110,933) Resirlcted funds.,. LCC Community Resource Grant Salford Royal MHS Trust NIHR LCC Community Champion LCVS Health & Wellbeing Universty of Liverpool Pine Court Housing A$$ocialion PH Holl Independent Age Old6r People'5 Fund Independent Age Cost of Living Independent Ag9 - Cost of Limng 2 Power of Music 15,514 soo soo 17.500 25,231 1,620 1.500 10,000 6.581 3.043 115,5141 {sooi {5001 117,5001 125,231 } 11,620} 11.500} 110,000} 16.581 } 13.043) 11 18,253 1,980 118,253} 11,980} 250,947 261.880 10,933 24
Chinese Wellbeing Notes to the Accounts for th8 yaar ended 31 March 2025 17 The purposes forwhich the funds as Unre$trl¢ted and deslgnated funds... These funds are held for the meeting Ihg objaclives trf thè eharily, and ta provide reserves for future aclivilies. and , subject lo charity legislation, are free Irom all raslrictions on their use. Unrestricted Revenue Funds 18 Ultlmate controlllng party The charity is undef the control of ils legal meMr8. Every member of the Charity is obliged lo contribute such amounl a$ may be required not exceedin9 £10 lo the assets of the company in the event of ils being wound up whilg hg or shè is a member, or within one year after he or she Ceases to be a member. 25
Chinese Wallbolng Detailed analysls of Incom& and expenditure for the year ended 31 Maich 2025 as requirad by the SORP 2015 Thls analysis is classified by conventional nominal descriptions and not by activlty. 19 Donations, Grants and Legacle3 Currfjnl ygar Unrestrlcted Fund Currènt year Re5trlcted Funds Current y•ar Total Funds Prlor Year Totsl Fund$ 2¢25 2025 2025 2024 Donatlon$ and glfts from indivldua18 Small donations individually less than £1000 3,037 3,037 2,403 Feeding Llverpool Food Aid 1,326 Total donatlons and glfts from IndlvSduals 3,037 3.037 3.729 Donallons and glft$ from Indlvlduals Ilnclude HMRC refunds on glft alded donallon$l- Prlor Year analy$l$ Prior Yèar Prior Ygar Prlor Year Unro8trlcted Re8trl¢ted Total Fund$ Funds Funds 2024 2024 2024 Prlor year 3,729 3.729 Curi•nt y•&r unrètrlctgd Funds CurN1 yèar 9¥tric¢e Funds Currgnl yèar Total Funds Prior Yar Totttl Fund# 202$ 2025 2023 2024 Revenue grants from government and publlc bodles Llverpool City Coun¢ll 1S.514 16.514 14,1100 LCVS - NHS Health & Welbeing 25,231 25.231 15,357 LCC Community Champion 17.500 17,SOO 25,000 Salford Royal NHS Trust 500 600 Community Forest Trust 2,165 NIHR 500 500 Poslcode Neighbourhood Trust 25,t)00 Total publlc $e¢tor revenue grants 59,245 59,245 81,522 26
Chino$o Wellbeing Detsiled analysls of Income and expenditure for the year ended 31 March 2025 as roquired by the SORP 2015 Ravenue grants from govgrnmgnl and publlc bodles . Prlor Year analysls Prior Y•ar Unr6Strl¢ted Funds Prloy Ygar Restrlcied Funds 2024 Prior Yè*r Total Fund8 2024 2024 Prlor Year 25,000 56.522 81,S22 Curr•nt y•ar Unrostrlcted Funds Cuirentyear R•stri¢t•d Funds Curr•nt yéar Total Funtls Prlor Yoar Total Funds 2025 2025 202S 2024 Révènue grants and donatlons from non publlc bodles Small gr8nls individually less than £1000 750 Powerof Muslc 1,980 1,980 University of Liverpool 1,620 1,620 Pine Court Housing Association 1.500 1,500 2,¢)00 PH Holl 10,000 10,000 10,OOQ Independent Ago 27.877 27,877 1S,210 Total prlvatg $O¢tor r•vonuo gran1$ 42.977 42,977 27,960 Revenue grants and donatSon$ from non publlc bodlos Ilnclude Glft Ald donatlons from subsidiarl•s} Yèar analysls Prlor Prlor Year Pilor Yfr81 Prior Y?ar Vnro$tri¢t•d Funds Rostrlcted Funds Total Fund• 2024 2024 2024 Prlor Year 27,960 27,960 27
Chlnese Wellbeing Deiailed analysis of income and expenditure for the year ended 31 March 2025 as requlred by the SORP 2015 Current yèar unrestricte Funds Currènt yèar Rosiri6t•d Funds Currènt yéar Total Fund• Prior Yg•r Total Fund8 2025 2025 2025 2024 Carar vou¢h&rs LCC Carer vouchèrs 6,330 6.330 Total Carer vouchers 8,330 6.330 Total Donatlons, Grants and Legacies Unr?strl¢tod Funds R•stf16t•d Fund• Curr•nt Y••r Total Fund$ Prior Yeor Total Fund8 Current year 202S 2026 2Q25 2024 Total Donations. Grants and Legacies A1 9.367 102,222 111,589 113,211 unstrICt•d Fund5 2024 Ro•lrlet•d Fundg 2024 Prior Y¢ar Total Fund• 2024 Prioryear Total Donation8, Grants and Legacies A1 28.729 84,482 113,211 28
Chln•s6 Wellbeing Detalled anatysls of Income and expenditure for the year ended 31 March 2025 as required by Ihe SORP 2015 20 Income from charltable activilies . Trading Activities Current year Currènt year Unrestrlcted Fund 202S Curr•nt y•ar Total Funds Prlor Year Total lunds Rostrlcted Fund 2025 2025 2024 Primary purpos8 and ancillary tradlng Luncheon club monies Domicilliary and other servl¢e8 1.480 136,435 1,480 138,435 726 326,570 Total Prlmary purpose and anclllary tradlng 137,915 137,915 327,296 Prloryear Pritsr Ygar Unrèstrletad Fundj 2024 Prior Y•ar Réstrlet•d Funds 2024 Priclr Ygar Total Funds 2124 Prlmary purpos8 and anclllary tradlng Luncheon club monies 726 726 Domicllllary and other seryices 326,570 326,570 Total Prlmary purpose and anclllary tradlng 327,296 327,296 21 Total Incomè from charltablè acllvlt168 Curront y•ar Unre$tTlcled Fund8 Ctsrrant y98r Rèstrlct•d Funds Current year Total Funds Prlor Yèar Current year Total Funds 202S 2025 202S 2024 Total income from ¢h8rilable trading 137,915 137,915 327,296 Total from charltable actlvltles A2 137.91S 137,915 327,296 Ineomè from charltabl• activitl•s - Prlor Year analysls Prlor Yèar Unrestrletod Funds Piitsr Ygar Rèjtriclgd Fund$ Prlor Year Prlor year Total Funds 2024 2024 2Q24 Total income from charitable trading 327,2 327.296 327.296 327,296 29
Chinese Wellbelng Detailed analysis of In¢ome and expondilure for the year ended 31 March 2025 as roquirad by th6 SORP 2015 22 Invoslment incomè Current year Unre¥liicted Fund$ Cvirent year Restrl¢ted Funds Gurrent year Total Funds Prlor Year Tot81 Funds 2025 2025 2025 2024 Bank Inl8r8sI Recelvable 1.443 1,443 2,015 Total Inv¢8lment Income A4 1.443 1.443 2,015 Investment Income - Prlor Year analysis Unrostrlcted Funds Rostrlcted Funds Total Funds Prlor Year 2.015 2,015 30
Chlnase Wellbelng Dotsiled analysls of incomg and expenditure for the year endod 31 March 2025 as requlred by the SORP 2015 23 Expendlture on charitable acllvltles - Direcl spendlng Current year Unr&strScted Fund$ cuont year Rè¥lrlcled Funds Gurr8rit year Total Funds Prlor Year Tolal Funds Current Year 202S 2025 2025 2024 Gross wages and salaries - charitable activities Defined contribution pension costs charitable activities Travel and Subsislen¢e - Charitable Aclivilies Marketing and advertising of charitable seNices Redundancy Paymenl Training Gosls Costs of activities and events 110,267 98,211 208.478 430,620 5,549 5.549 10,840 4.691 4,691 16,237 101 13,S84 1,404 13,584 1,404 6,000 1,641 6.451 6,000 Total dlrect $pendlng B2a 135.495 102,211 237,706 465,890 Prlor Y•ar Unrestrl¢ted Fvnds Pilor Y•ar Restrleted Funds Prlor Y•ar Total Fund8 Prlor Year 2024 2024 2024 Gross wages and salaries - ¢harilable activities Defined contribution pension costs charitable activities Travel and Subsistence - Charitable Aclivilies Marketing and advertising of charitable seNices Training Gosts Costs of activities and events 347,173 83,447 430,620 10,840 10,840 16,237 16,237 101 101 1,641 5.551 1,641 6,451 900 Total dlrect spendlng B2a 381,543 84.347 465,890 31
Chinese Wollbolng Detsiled analysls of Income and exponditure for the year ended 31 March 2025 as required by thg SORP 2015 24 Support costs for charitable activities Gurrgnt year Unrèstrletod Fund5 Currènt y•8r Rastrlcted Funds Currènt year Total Funds Prior Y¢or Tot81 Funds Current Year 2025 2025 2Q25 2024 Premlses Expenses Renl payable under operating leases Cleaning and waste management Pr8mises repairs, renewals and maintenance 10.006 10,006 12,822 280 280 Admlnlstratlvo overheads Telephone. fax and internet Stationery and printing Membership subscriptions Hire of equipment Software licences and expenses Heallh and safety cosls Liabilty and conlenls insurance Sundry experises Equipment,repairs,expenses and maintenance Ll¢ences & Permits 2.724 1,102 119 816 2,072 2,724 1,102 2,329 1,643 4S4 816 2,072 4,863 283 3,359 1.931 1,931 122 414 985 985 Professlonal fees paid to advisors other than the auditor or examiner Other legal and professional 1.800 1,800 1,800 Financial cost8 Bank charges Deprecialion & Amortisalion in tolal for 467 332 467 343 519 451 Support costs before reallocation 22,638 22,649 28,859 Total support costs - Current Year 22,638 11 The basis of allocalion of costs belween a¢livilie$ is described undei accounting policies 22,649 28,859 32
Chlnos• Wallbelng Detailed analysis of income and expenditure for tha year ended 31 March 2025 as requlred by the SORP 2015 Current year Unreslrlcted Fund¥ 2024 C¥rrenl year Rèstricted Funds Prlor Year Prlor Year Total Fund$ 2024 2024 Premises Expenses Rent payable under operaling leases 12,822 12,822 Administrative overheads Telephone, fax and internet Stationery and printing Membership subscriptions Software licences and expenses Health and safely costs Liabilty and contents insurance Equipment,repairs,expenses and maintenance Licenc8s & Permits 2,329 1.643 332 4.663 283 3,359 2,329 122 454 4,663 283 3,359 122 122 414 414 Prolesslonal fees pald to advisors Other legal and professional 1,800 1,800 Flnanclal costs Bank charges Depreciation & Amortisalion in total for S19 438 619 451 13 Support costs before reallocation 28,724 13S 28,859 Total support costs - Prior Year 28,724 135 The basis of allocation of costs between aelivilies Is dascribed under accounting policies 28,859 33
Chlnese Wellbeing Delailed analysis of income and expenditure for the year ended 31 March 2025 as required by thè SORP 2015 25 Other Expenditure- Governance costs Cvrr•nt yèèr Unr6Strlcted Funds Currènt yoar Rostrltted Funds Curront year Total Funds Prlor Y&ar Total Fund8 Current Year 2025 2Q25 2025 2024 Independenl Examiner's fees 1,500 1,600 1,680 Total Governance costs 1,500 1.500 1.680 Prior Yoar Unre6trletod Furd$ 2024 Prlor Yèar Restilcled FuThd¥ 2024 Prlor Year To¢•1 Fund¥ Prior Year 2024 Independent Examinerfs fees 1,680 1,680 Total Gov•rnanc• cogts 1,680 1.680 26 Total Charltable expandlture Current year Unre¥trl¢tgd Fuiids Currenl year Re¥tri¢1gd Funds Current yoar Prlor Year Total Funds Total Fund$ Current Year 2025 202S 2025 2024 Tolal direct SP8nding Total support ¢osls Total Governance costs B2a 82d B20 135,495 22.638 1,500 102,211 237,706 22,649 1,500 46S,890 28,859 1,680 Total charltable exp&ndlture 82 159,633 102,222 261,855 498,429 Prlor Year Unré$trict•d Fund8 Prlor Year Rè8lrl¢t•d Funds Prior Ygar rotal Funds Prior Year 2024 2024 2024 Total direcl spending Total support costs Total Governance costs B2a 82d B20 381,543 28,724 1,680 84.347 135 465,890 28,859 1,680 Total charitable expendlture B2 411.947 84.482 496,429 34
Chinese Wellbeing Activity analysis of Income and expendilurn for thè for the yaar ènded 31 March 2025 Thls analysis is classified by activity and not by conventional nominaldeserlptlons. 27 Analysls of Income by activlty SOFA ref 2025 2024 Activity Income from charitable actlvllles Lun¢heon Club Chinese Wellbeing Community Support Service Personal Wellb8ing Total Income from charltablo actlvltl8s 14 13,406 87,953 36,542 642 5,050 281.315 40,289 A2 137,915 327.296 Summary of Total InconFe, including the items above Charilable aclivilles DonatSons & Legacies Investment income A2 A1 137,915 111,589 1,443 327,296 113.211 2,015 Total Incom• as shown In the SOFA 2SO,947 442,S22 Categorles of Income Income from exchange transactions 250.947 442.522 250,947 442,522 35
Chinese Wellbelng Acilvltyanalysis of Income and expenditure for the for the year ended 31 March 2025 28 Analysls of ¢harltable expenditure by actlvity Activity Direct Costs Support costs Grant funding of a¢vItIeS 2025 Total Total 2025 202S 2025 2024 Luncheon Club Diiecl costs Adminlslraliv8 ovérheads Financi41 costs 1 S,528 15,528 14,955 122 13 11 11 Total Luncheon Club 1 S,528 11 15.539 15.090 Direct 08t8 Support osts Grant funding of acllvlties 2025 Total Total 2025 2025 2025 2024 Chlnosa Wellbeing Direct costs Pramises expenses Admlnislralivè overheads Professional f&es Flnandal ¢o$t$ Overheads recharged Total Chinese Wellbelng 79,9e8 79,968 10,290 8,903 1,600 738 67,821 12.822 9,092 1.800 880 25,402 10,290 8,903 1.800 738 79.968 21,731 101.699 67,013 DireGt costs Support Costs Grant fundlng of actlvities 2025 Total Total 2025 202S 2025 2024 Communlty Support Servl¢e Direct costs Administrative overheads Ovèrhèads recharged 121.134 121,134 835 360,215 3.969 20,322 835 Total Communlty Support 8•rvic• 121.134 835 121.969 384.506 36
Chinese Wellbeing Activity analysis of Income and expenditure for the for the year ended 31 Narch 2025 Direct Support Grant costs costs funding of activitie8 2025 Total Total 2025 2025 2025 2024 Personal Wellbelng Dlrect ¢osts Administrative overheads Financial costs Ov8rhèads recharged 21,076 21,076 11 61 22,899 11 61 77 5,080 Total Personal W¢llbelng 21,076 72 21,148 28.140 Summary of charilablo co$t$ by activity Diroct costs Support costs GTant funding of activltles 2025 Total Total 2025 2025 2025 2024 Total Luncheon Club Total Chinose Wellbging Total Community Support Service Tolal Personal Wellbeing Total Overheads recharged Total Govgrnance co8ls as detailed In Note 25 15,528 79,9S8 121,134 21.076 15,539 101.699 121.969 21.148 15.090 67,013 384,506 28,140 21,731 835 72 1.500 1,500 1,680 Total ¢harltable oxpendltur• 237,706 24.149 261,855 496,429 The basis of allo¢allon of costs beeell activities is described under accounting poli¢ies The breakdown of this exp8ndIlu by type of spending lie nominal classlfi¢allonl Is detailed in nolo 26 Analysls of support and governanco ¢OSts by charitable a¢tlvltles Governance Finance Human Other Resour¢gs Overheads Total Activlty Luncheon Club hines8 Wellbeing Community Support Sgrvic8 Personal Wellbeing Overheads recharged 1,824 738 20,993 835 23,555 835 72 Grand Total 1,500 810 21.839 24,149 37
Chinese Wellb8ing Activity analysls of Income and expgnditure for the for the year ended 31 March 2025 29 Analysls of non charitsble expenditure by a¢tlvlty Governancè co$t$ Gov&rn8n¢o Govèrnanco 05ts costs 2026 2024 other Expendilure - Governance costs as detailed in Note 25 1,500 1,680 38