CHARrrY REGISTRATION NUMBER: 01004056
Cardiff Chinese Christian Church
Unaudited Financial Statements
29 February 2024
JONATHAN RHODES BSC BFP FCA
Chartered accounlants
Walter Hunter & Co Limiled
Chartered Accountants
24 Bridge Street
Newport
South Wales
NP20 4SF

Cardiff Chinese Christian Church
Financial Statements
Year ended 29 February 2024
Page
Trustees, annual report
Independent examinerfs report to the trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements
The following pages do not forni part of the financial ststements
Detailed statement of financial activities
19
Notes to the d8tailed statement of financial activities
21

Cardiff Chinese Christian Church
Trustees. Annual Report
Year ended 29 February 2024
The trustees present their report and the unaudited financial ststements of the charity for the yaar
ended 29 February 2Q24.
Reference and admlnlstratlve detalls
Registered Charity name
Cardtff Chinese Chrislian Church
Charity registration number
01004056
Principal office
65 Llandaff Road
Cardiff
CF119NG
The trustees
DrA Ng
Mr A Chan
Lcchan
Chairman
Independent examlner
Mr Jonathan Rhodes BS¢ BFP FCA
Walter Hunter & Co Limited
Chartered Accountants
24 Bridge Street
Newport
South Wales
NP20 4SF
Slrudurfj* govemance and management
Nature of the goveming documerrt and constitution of the charity
Cardiff Chinese Christian Church is a charity. registered on 3 Septambar 1991. The charity was
established under a Trust Deed which estsblished the objects and powers of the charity.
Th8 methods adopted for the r8cruitment and appointment of new trust8e5
I new trustees are elected at the AGM aftar putting their names forward for election.

Cardiff Chinese Christian Church
Trustees. Annual Report {conHn¥moJ
Year ended 29 February 2024
Objectives and activitios
A summary of the objects of the charity as set out in its governing document
The objects of the Cardiff Chinese Christian Church are to promote th8 advancement of the Christian
Faith and to preach the Gospel of Jesus Christ as sel forth in the Holy Scriptures. primarily but not
exclusively amongst the Chinese in Cardiff and South Wales areas.
In furtherance of the said objects. but not further or otherwsa. Ihe Church may:
1. Provide a splrltual home primarily. but not exclusively. for th8 Chinèse In Cardiff and the South
Wales area. To rAre for their spiritual welfare and to equip spiritually.
2. Co-operate with Christian churches and %)cieties whose doctrinal basis agrees with ours. To fost8r
a Christian world view. lo share in promoting the world-wide missK)n of Chrfst, and partlcularly to pray
for the Chinese people worl&wide.
3. Exercise the following wwers in GonneGtion with and in furtherance of the said objects. bul not
further or othetwise: .
Collect 2nd dlsseminate infomiation on all matter affecting the said objects.
Procure to be written and print. publish. issue and circulate either gratultously or otherwise
such papers, books, periodicals, pamFthlets or any other fomi of media as shall further the
said objects.
Purchase. take on lease or in exchange. hire or otharwise acquire any property and any rlghts
and prtvileges necessary for the promotion of the said objects and construct. maintain, alter
and rebuild any buildings or erections necessary for the work of the Church.
Make regulations for any property which may ￿ so 8cquired.
Subject to such consents as may be required by law. sell. let. mortgage. dispose of or tum to
account all or any of the Fyoperty or assets of the Church.
Raise funds and invtle and ￿e1Ve contribuiions from any person or persons whatsoev8r by
way of subscriptions and otherwise.
Receive money on deposit or loan and borrow or raise money in such a manner as the
Church shall think frt subject to Such consents as may be required by law.
Invest the moneys of the Church not immediately required for Ihe said objects in or upon such
inveslments. S8curities or propety as may think fit, subject nevertheless to such conditions (rf
any) as may for the time being be imposed or required by law.
Do all such other lawful things as are necessary for Ihe allainment or furtherance of the said
objects.

Cardiff Chinese Christian Church
Trustees. Annual Report {conllnuedJ
Year ended 29 February 2024
Objectives and activities (¢onllnu¢dJ
Summary of main activities of the charity in relation to its objects
The following Is a summary of Ihe main 8th1￿e$ of Ihe charty during the year:_
1)
The Annual General Meeting will take place on Sunday 31st March 2024.
2)
The Church nomially has 3 Worships every Sunday conducted in 3 different languages..
English. Cantonese & Mandarin in order to meet th8 n88ds of different language groups.
Varfous Bible study groups for people of diffe￿nI ages & backgrounds in weekdays were held,
& overseen by the pastora] workers & Church leaders. Evangelistic meetings were held in
differant languag8 groups lo preach the Gospel of Christ Jesus. We also started a Youth
Sunday Service during the year to cater for the increasiTKJ number of teenagers attending our
church.
3)
We have had more brothers and sisters baptised in our church. as well as some
brotherslsisters baplised in other churches joining the CCCC membership during the financial
year. The Church has over 200 m&mbers at the end of the financial y8ar.
4)
The Church continue to welcome new immigrants from Hong Kong through the BNO slatus
scheme announced by the UK government since Year 2021. Fellowships, talks and different
Bible study groups have been set up to help these people settling in Wales.
5)
The following meetings have also been held:
Both the Cantonese and Mandarin Chinese Schools and children Bible classes
Youth and young teens groups, youth fellowships in different languages
Boys & Gids Brigade in Mandarin
Oversea students. fellowships
Christsnas celebrations
chinese Year celebrations
Following the lift of Covid restrictÈons. most of our activities have resum8d physical meetings.
7>
We request vclunteet5 rnvolved in children's and youths works and fellowship, Sunday school
teaching, have undergone DBS check.
The Church Cowoperated and worked tO3ether with other organisalions and Christian
Churches such as the Chinese Overseas Christian Mission, UK Ambassadors for Christ,
Overseas Missionary Fellowship, Operation Mobility, Swansea Chinese Christian Church.
Newport Chinese Communty Centre & other Chinese Christian Churches.
9)
Church Websiie". www.cardiffcccc.org

Cardiff Chinese Christian Church
Trustees. Annual Report (conlinued)
Year ended 29 February 2024
Achiev8m8nts and ￿rfornianc8
Summary of main achievelnents of the charity in relation to its objects
During the financial year. Cardiff Chinese Christian Church has:
Continue to promole the advancement of the Christian Faith. to preach the Gospel of Jesus
Christ and provide spiritual care of the Chinese through:
Pastoral teaching and car8 by our pastoral team.. Rev Sam Wong (Pastor Emerilus). Rev
Peter Lee and Rev Chian Hong Tan" Churth Elders: Dr Atan Ng.
Pastor Jonathan Chim resigned at the end of June 2023 and Paslor Wilson Chan joined our
Pastoral team as a part tiTne workar from July 2023.
Dr Lei Zhang, one of the Putonghua Council members, joined the UKAFC {UK Ambassadors
for Christ) as their full time workerlmissionary. from November 2022. The decision was fully
supported by the Church Council.
Church Council Committee:
Rev Sam Wong
R8v Peter Le8
Rev Chian Hong Tan
Pastor Jonalhan Chim Resigned 30 June 2023
Paslor Wilson Chan
Jolned 1 Juty 2023
DrAan Ng
Church Elder. Council Chaimian. Mission Se¢retary
and Sunday School Superintendent
English Congregation Chairman
Putonghua Congregation Chaiman
Cantonese Congregation Chairman
Treasurer
Secretary
Mr Sean Cheung
Mr Nianxue Song
Mrs Carina Chan
Mr Alvin Chan
Mrs Becky Wong
2)
Our Chinese Schools continues to provide both physl¢al and online teachings to children from
5 years old to late teens every Sunday during temi times. We have around 150 pupils in total.
3)
The Church's website and facebook have been updated from time to time. thus to disseminate
news & infomiation of th8 Church to the public.
Flnancial review
Policy on reserves
It Is the policy of the charity to maintain unrestTiCted reseryes. which ar8 fr88 r8seNes, at a lèvèl to
cover redundancy provision and three months running costs should no further donations and fvnding
be received.
The charivs unrestricted reserves will be used. as and vthen necessary in futur8. to fund shortfalls
arising on funded projects. They will also be used to temporarily fund projects whose own funding has
ased until new funding can be sought.
Public benefit
Tre trustees confirm that they have referred to th8 guidanc8 contained in the Charity Commission's
general guidance on public benefft when reviewlng the ChartV5 aims and objeclives and in planning
fulure activities.

Cardiff Chinese Christian Church
Trustees. Annual Report (eonlinued)
Year ended 29 February 2024
Plans for future periods
The trustees agreed aims for 202412025. mim)r those of this year and continue to resolv8 to build
upon achlevements in developing and enhancing existing and new setvicas to the Chinese
community.
Our 8ims include:
1)
Continue to promote the advan￿rnent of Ihe Christian Faith. to preach the Gospel of Jesus
Christ and provide spiritual care of the Chinese. through different social media platfom)s.
2}
Continue to provide pastoral and spiritual care for Chinese Chrislians as well as
non-believers.
3)
To continue weekdays Bible study groups. fellowships and Sunday Worships for people's
spiritual needs.
4)
To continue lo work with other Christian churches and organisations to further our aims and
objectives.
To encourage donations for the Church daily running and activities use,
To continue to work with Ic)¢al authorities and olher Black & Minority Ethnic groups locally, as
well a5 Other Chinese groups nationally.
7)
To continue and develop the Children, Teens & youlh Clubs. by invdving mor8 volunteers on
children & youths work.
To continue running Chinese School in order to leach Chinese and prepare the pupils for
taking the GCSE & A-levels Chinese exams.
9)
To organise social and health tslks to help ￿0p1a wslh useful informatK)n.
We would tak8 this opportunity to thank all the volunteers who have been working unstintingly with
zeal and altruistic commitrnent to the good of the Chinese community and amongst the Christians. We
would also like lo thank those who have mad8 donations Ii)wards the Church.
The trustees. annual report was approved on 31 March 2024 and slgned on behalf of the board of
trustees by:
Al.- C
DrANg
Trustee
Mr A Chan
Twstee

Cardiff Chinese Christian Church
Independent Exarninerfs Report to the Trustees of Cardiff Chinese Christian
Church
Year ended 29 February 2024
I report to the trustees on my examination of the financial statements of Cardiff Chinese Christian
Church (Ihe charity'} for the year ended 29 February 2024.
Responslbllltles and basls of report
As the trustees of the charity you are responsiTr)le for the preparation of the financial statèmants in
accordance with the requirements of the Chariiies Act 2011 {'the Acf ).
I report in ￿Spect of My examination of the charity's financial statements carried out under section 145
of the 2011 Act and in ¢2rying out my examination I have followed all the applicable Directions givèn
by the Charity Commission under section 145{5){b) of Ihe Ad.
Independent examinerfs statement
Since the charity's gross income exceeded £250.000 your examiner musl be a member of 8 body
listed in section 145 of the 2011 Act I confimi that l am quallfled to undertake th8 examination
because l am a member of the Institute of Chartered Accounlants in England and Wales (ICAEWI,
which is one of the listed bodies.
I have completed my examination. I confinn that no material matters have Gome 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 130 of the
Act: or
the financial ststements do not accord with those racords,. or
the financial statements do not comply with the applicable reqU1￿MentS ¢on¢ernlng the
form and content of accounts set out in the Charitie5 (Accounts and Reports) Regulations
2008 other than any requirement that the aG¢ounts give a 'true and falrf )A8w whlch Is nol a
matter considered as part of an independent examination.
I have no COn￿mS and have come across no other matters in connection with the examination to
which attention should be drawn in this report in ordeT lo enable a proper understanding of the
accounts to be reached.
Mr Jonalhan Rhodes Bsc BFP FCA
Independent Examiner
Walter Hunter & Co Limited
Chartered Accounknts
24 Bridge Str8et
Newport
South Wales
NP20 4SF
31 March 2024

Cardiff Chinese Christian Church
Statement of Financial Actlvlties
Year ended 29 February 2024
2024
Restricted
funds Total funds Total funds
2023
Unr8slricied
funds
Note
Income and endowm8nts
Donations and legacies
Charitab18 activities
Other trading adivities
Investmenl income
310.531
49,726
32.236
360.257
32.236
1.877
7.088
309,226
1,877
7.088
5,985
Totel income
319.496
81,962
401.458
315,211
Expenditure
Expenditure on Charitable activities
208.693
117.770
326.463
268,500
Total expenditure
208.693
117,770
326.463
268,500
N8l income
110,803
(35.808)
74,995
46,711
Transfers between funds
(26.096)
26.096
Nel movement in funds
84,707
(9,712}
74,995
46,711
Reconciliation of funds
Totsl funds brought forward
Total fund$ ¢arriad forward
809,150
893.857
464,412
454.700
1,273.562
1,348.557
1.226,851
1.273,562
The statement of financial activities indudes all gains and losses recognised in the year.
All Income and expenditure derive from continuing activities.
The notss on pages 9 to 17 forni part of thos0 flnanclal ststements.

Cardiff Chinese Christian Church
Statement of Financlal Position
29 February 2024
2024
2023
Note
Fixed assets
Tangible fixed assets
17
747.703
767,914
Current assets
Debtors
Cash at bank and In hand
18
65.674
604,970
670.644
42,441
502,930
545,371
Credttors: amounts falling due wlthln one year
Net currenl assets
19
69,790
39,723
600,854
1.348,557
1.348,557
505,648
1.273,562
Total ass•ts less curr8nt liabilities
Net assets
1,273,562
Funds of the charity
Restricted funds
Unrestricted funds
454,700
893,857
464,412
809,150
Total charity funds
21
1.348,557
1.273,562
Thes& financlal statements were approved by the board of trustees and authorised for issue on 31
March 2024, and are signed on behalf of the board by:
DrANg
Trustee
Mr A Chan
Trustee
The notes on pages 9 to 17 forni part of these flnan¢lal $tatemgnts.

Cardiff Chinese Christian Church
Notes to the Financial Statements
Year ended 29 February 2024
General information
The charity is a public benefit entity and a registered charity in England and Wales and is
unincorporated. The address of the principal offi'ce is 65 Llandaff Road. Cardiff. CF119NG.
ststement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordan￿ with the
Financial Reporting Standard applicable in the UK and Republic of I￿land (FRS 102) (Charities
SORP (FRS 102)} and the Chanties Act 2011.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial
statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue as a going concern.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors. including expectations
of future events that are believed to be Easonable under the circumstances.
Fund accounting
The charity maintains a general unrestricted fund which represents funds which are expendable
at the discretion of the trustees in furtherance of the objects of the charity. Such funds may be
held in order to finance both working capital and capital investment
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds have been provided to the charity for particular purposes. and it is the policy of
the board of trustees to carefully monitor the application of those funds in accordance with the
restrictions placed upon them.
There is no formal policy of transfers between funds.
Government grants
Govemment grants are recognised at the fair value of the asset received or receivable. Grants
are not recognised until there És reasonable assurance that the company will comply with the
conditions attaching to them and the grants will be received.
here the grant does not impose specified fijture perfomanctrrelated conditions on the
recipient, it is recognised in income when the grant proceeds are received or re￿1Vable. V￿ere
the grant does impose specified future perfOrMan￿-re1ated conditions on the recipient, it is
recognised in income only when the perfomiance-related conditions have been met Vvhere
granis received are prior to satisfying the revenue recognition criteria, they are recognised as a
liabilty.

Cardiff Chinese Christian Church
Notas to the Financial Statements {conthued)
Year ended 29 February 2024
Accounting policies (contlnue
Incomlng resources
All income is included in the statement of financtal activities when entitlement has passed to the
charity. it is probable that the economic beneffts associated with the transaction will flow to the
charity and the amount can be reliably measured. The following specific policies are applied to
particular categories of income:
income from donations or grants is recognised when there is evidence of entitlement to the gift,
receipt is probable and tts amount can be measured reliably.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the ststement of
financial actNtti'es to which it relates-
expenditure on raising funds includes the costs of all fundraising acttvities, events,
non-charitable trading acttvities, and the sale of donated goods.
expenditure on charitable acttvities includes all costs incurred by a charity in undertaking
activities that further its charrtable aims for the benefit of its beneficiaries. including those support
costs and costs relats'ng to the governance of the charity apportioned to charitable activities.
other expenditure includes all expenditure that 15 neither related to raising funds for the charity
nor part of rts expenditure on charitable activtties.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activty are allocated directly to that activity. Shared costs are apportioned
be￿een the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost. and subsequently stated at cost less any
accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows:
Land & Buildings
Fixtures & Fittings
Computer Equipment
2% straight line
20°/o straight line
15.kn reducing balance
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a paty to the
contractual provisions of the instrumenL
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs, unless the arrangement constitutes a financing transaction, where
it is recognised at the present value of the future payments discounted at a market rate of
interest for a similar debt instwment.
Current assets and current liabiltties are subsequently measured at the cash or other
consideration expected to be paid or re￿iVed and not discounted.
10-

Cardiff Chinese Christian Church
Notes to the Financial Statements (conflnueo)
Year ended 29 February 2024
Accounting policies (conllnuedj
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided.
Donations and legacles
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Donatlons
General Offerings
Gift Aid Offerings
Sunday School Donations
Gift Aid Tax Refunds
Fellowship & Gathering Donations
Missionary Donations
Flower Offering
110,241
156,754
110,241
156,754
16,952
44,928
10,553
20,829
16.952
1,392
1Q.553
2Q,829
43,536
310,531
49,726
360,257
Unrestsicted
Funds
Restricted Total Funds
Funds
2023
Donations
General Offerings
Gift Aid Offerings
Sunday School Donat￿nS
Gift Aid Tax Refunds
Fellowship & Gathering Donations
Missionary Donations
Flower Offering
103.169
118.126
103,169
118,126
16,085
38,833
18,951
13,722
340
16,085
38,833
18,951
13,722
340
260,128
49,098
309,226
Charitable actlvltles
Restricted Total Funds
Funds
2024
Restricted Total Funds
Funds
2023
Taith grant
32.236
32,236
Other trading activities
Un￿striCted Total Funds Unrestricted Totsl Funds
Funds
2024
Funds
2023
Sale of Books
Rental Income
127
1,750
127
1,750
1,877
1,785
4,200
1,785
4,2QO
1,877
5,985
5,985

Cardiff Chinese Christian Church
Notes to the Financial Ststements (¢onbnuedJ
Year ended 29 February 2024
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Bank interest re￿1vable
7,088
7.088
Expendtture on charitable activities by fund type
Unrestricted
Funds
Restricted Totsl Funds
Funds
2024
Chapel & Manse Expenses
Costs of Church Ministry
Putonghua Youth Mission
Costs of Mission
Costs of Sunday School
Support costs
50,385
96,268
50,385
96,268
32,236
78,804
14,935
53,835
32,236
44,495
14,935
26,104
34,309
27,731
208,693
117,770
326,463
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Chapel & Manse Expenses
Costs of Church Ministy
Putonghua Youth Mission
Costs of Mission
Costs of Sunday School
Support Costs
24,125
107,575
24,125
107,575
25,003
37,150
14,287
21,220
72,657
62,153
14,287
60,36Q
268,500
39,140
195,843
Expendfture on charitable activities by activity type
Activities
undertaken
directly Support costs
Total funds
2024
Total fund
2023
Chapel & Manse Expenses
Costs of Church Ministry
Putonghua Youth Mission
Costs of Mission
Costs of Sunday School
Other activity costs
Governan￿ costs
50,385
96.268
32,236
78,804
14,935
50,385
96,268
32,236
78,804
16,630
49,733
2,407
326,463
24,125
107,575
62,153
15,727
56,869
2,051
268,500
1,695
49.733
2.407
272,628
53,835
12-

Cardiff Chinese Christian Church
Notes to the Financial Statements (C*￿tInued}
Year ended 29 February 2024
10. Anatysis of 8UPPQrt costs
Other
activity costs
Sunday Fellowship &
School Gathering
Flower
Offering Totsl 2024 Total 2023
Communications
and IT
General office
Finance costs
Motor & travel
Fellowship &
gathering
Leg81 &
professional
Independent
Examiners, Fees
Flower offering
Depreciation
1,587
4,047
949
6,656
1.5B7
5,742
949
6,656
1,860
7,251
671
2,000
1.695
14,375
14,375
19,648
2,676
2,676
3,209
1.458
1,458
1,380
132
24,209
60,360
181
20.211
20,211
53,835
37,584
1,695
14,375
181
11. Taxation
As a charity. Cardiff Chinese Communty Centre is exempt from tax on income and gains, to the
extent that such income or gains are applied exclusively to charitable purposes. No tax charges
have arisen in the charity.
12. Net income
Net income is stated after chargingl(crediting):
2024
2023
Depreciation of tangible fixed assets
20.211
24,209
13. Independent examination fees
2024
2023
Fees payable to the independent examiner for:
I ndependent examination of the financial statements
1,4S8
1,380
14. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows.
2024
2023
Wages and salaries
Social security costs
Employer contributions to pension plans
90,647
3,657
1,964
96,268
97,028
5,098
5,449
107,575
13-

Cardiff Chinese Christian Church
Notes to the Financial Staternents (conllnuedj
Year ended 29 February 2024
14. Staff costs (continued)
The average head count of employees during the year was 3 {2023'. 3).
No employee received employee benefits of more than £60,000 during the year (2023: Nil).
No indernnity insurance <2023: nil) has been paid to protect the charity from loss arising from the
neglect or defaults of its trustees or to indemnify its trustees against the consequences of any
neglects or defaults on their part .
15. Trustee remuneration and expenses
No remuneration or other benefits from employment y￿th the charity or a related entity were
received by the trustees.
No trustee expenses have been incurred.
16. Transfers belween funds
A transfers of £22,274 (2023: £23.428) and £3,822 (2023: £697) were made from unrestricted
reserves to the Missionary Fund and the Fellowship & Gathering Fund which equates to the
Church's Contribution to these funds.
17. Tangible fixed assets
Land and Fixtures and
buildings
fittings
Equipment
Total
Cost
At 1 March 2023 and
29 February 2024
Depreciation
At 1 March 2023
Charge for the year
At 29 February 2024
Carrying amount
At 29 February 2024
At 28 February 2023
847.843
72.122
61,941
981.906
101,622
16,957
72,121
40,249
3,254
213,992
20,211
118.579
72,121
43,503
234,203
729.264
18,438
21,692
747,703
767,914
746,221
18. Debtors
2024
2023
Prepayments and accrued income
Gift Aid tax rebate
26.138
39.536
4,051
38,39Q
42,441
65,674
14-

Cardiff Chinese Christian Church
Notes to the Financial Statements {¢onUnued)
Year ended 29 February 2024
19. Credltors: amounts falllng due within one year
2024
2023
Accruals and deferred income
Social security and other taxes
Pension creditor
Other creditors
58,116
1,885
366
9,423
69,790
15,225
2,584
491
21,423
39,723
20. Deferred income
2024
2023
Amount deferred in year
37,929
21. Anatysis of charitable funds
Unrestricted funds
At
1 March
2023
At
29 February
2024
Income Expenditure
Transfers
General Fund
Designaled Fund -
Building maintenance
Designated Fund -
Human Resources &
Overheads
674,583
319.496
(201,853) (231,876)
560.350
96.717
(6,840)
196,055
285,932
37,850
809,150
9.725
(26,096)
47.575
319,496
{208,693)
893.857
At
1 March
2022
At
28 February
2023
Income Expenditure
Transfers
General Fund
Designated Fund -
Building maintenance
Designated Fund -
Human Resources &
Overheads
617.917
266,113
(195,843)
(13,604)
674,583
70.704
26,013
96,717
74.384
763.005
(36,534)
(24,125)
37,850
266.113
{195,843)
809,150
15-

Cardiff Chinese Christian Church
Notes to the Financial Statements (conb"nued)
Year ended 29 February 2024
21. Anaty8is of charitable funds (continuld)
A transfer of £31,055 was made from General unrestricted resetves to the Building Maintenance
designated fund in the year which each equates to 10¥0 of total offerings received in the year,
including Gift Aid. A further transfer of £165.000 was made to this designated fund which
equates to the sales proceeds received in the previous financial year on the sale of 16 Dylan
Place.
A transfer of £9,725 was made from General unrestricted reserves to the Human Resources &
Overheads designated fund. It is the policy of the charity to designate funds equal to a
redundancy provision plus 3 months running costs in the event that no further funding or
donations are received.
Restrlcted funds
At
1 March
2023
At
29 February2
024
Income ExFEnditure
Transfers
Sunday School Fund
Chapel & Manse Fund
Sports Activities Fund
Missionary Fund
Fellowship & Gathering
Fund
Flower Offering
Putonghua Youth
Mission
19,928
443.695
336
16,952
{16.630)
(9,853)
20,250
433,842
336
22.221
(44,495)
22,274
10.553
(14.375)
(181)
3,822
453
272
32,236
(32,236)
(117,770)
464,412
81,962
26,096
454,700
At
1 March
2022
At
28 February
2023
Income Expenditure
Transfers
Sunday School Fund
Chapel & Manse Fund
Sports Activities Fund
Missionary Fund
Fellowship & Gathering
Fund
Flower Offering
Putonghua Youth
Mission
19,570
443,695
336
16,085
(15.727)
19,928
443,695
336
13,722
(37,150)
23,428
18.951
340
(19.648)
(132)
697
245
453
463,846
49.098
(72,657)
24,125
464,412
16-

Cardiff Chinese Christian Church
Notes to the Financial Statements (conthued)
Year ended 29 February 2024
21. Analysls of charitable funds (contlnued)
Sundayschool Fund
These funds are the restricted balances held by the Putonghua and Cantonese Sunday Schools.
Chapel 8 Manse Fund
These funds represent restricted donations receNed by the church to fund the purchase of the
church buildings. The associated annual deprecation charge is allocated to this fund.
Ptrtonghua Youth Misslon
This activity is funded by Welsh Govemment, via Taith, and provides funds to support the
church's Putonghua youth mission and global cultural exchange with the Boys Brigade Malaysia.
Activities include community work in underprivileged communities and working with the youth
groups in local churches.
22. Analysls of net assets between funds
Unrestricted
Funds
Restricted Totsl Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
313,861
587,134
(7,138)
893,857
433,842
83,510
{62,652)
454,700
747,703
670,644
(69,790
1,348,557
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
324,219
493,231
(8.300)
809,150
443.695
52,140
{31,423)
464,412
767,914
545,371
(39,723)
1,273,562
23. Related parties
During the year ended 29 February 2024 unrestricted donations totalling £5,030 were ￿ceiVed
from trustees of the charity (2023: £5.550). This figure is the net donation before Gift Aid was
claimed.
17-

Cardiff Chinese Christian Church
anagement Information
Year ended 29 February 2024
The followlng pages do not fomi part of the financial statements.
18-

Cardiff Chinese Christian Church
Detailed Statement of Financial Activities
Year ended 29 February 2024
2024
2023
Income and endowments
Donations and legacies
General Offerings
Gift Aid Offerings
Sunday School Donations
Gift Aid Tax Refunds
Fellowship & Gathering Donations
Missionary Donations
Flower Offering
110,241
156,754
16,952
44,928
10,553
20,829
103,169
118,126
16,085
38,833
18,951
13,722
340
360,257
309,226
Charitable activities
Taith grant
32,236
Other trading activities
Sale of Books
Rental Income
127
1,750
1,785
4,200
1,677
5.985
Investment Income
Bank interest receivable
7,088
Totsl income
401,458
315,211
-19-

Cardiff Chinese Christian Church
Detsiled Statement of Financial Activities (contlnueo)
Year ended 29 February 2024
2024
2023
Expendlture
Expenditure on charitable activities
INages and salaries
Employerfs NIC
Pension costs
Rates and water
Light and heat
Repairs and maintenance
Insurance
Cleaning
Travel costs
Legal and professional fees
90,647
3,657
1,964
1.329
17,990
23,040
3,565
4,461
38,892
4.134
97,028
5,098
5,449
1,098
7,839
8,932
3,190
3,066
2,000
4,277
F 11
Telephone & internet
Other office costs
Depreciation
Other interest payable and similar charges
Ministry donations
English Ministry
Cantonese Ministry
Putonghua Ministry
Ministry Conference
Children's Ministry
Sunday Schools
Fellowship & Gathering events
Flower expense
1.587
4,047
20,211
949
44,495
3,339
20,256
6,743
1,860
6.123
24,209
671
37,150
2,168
16,933
3.040
150
2.712
15,727
19,648
132
3.971
16,630
14,375
181
326.463
268,500
Total expenditure
326,463
268,500
Net Income
74,995
46,711
-20-

Cardiff Chinese Christian Church
Notes to the Datailed Statement of Financial Activities
Year ended 29 February 2024
2024
2023
Expenditure on charitable activities
Chapel & Manse Expenses
Activities undertaken dlrectly
Rates & water
Light & heat
Repairs & maintenance
Insurance
Cleaning
1,329
17,990
23,040
3,565
4A61
1,098
7,83g
8,932
3,190
3,066
50.385
24,125
Costs of Church Ministry
Activities undertaken direcrfy
Wages & salaries
Employerfs NIC
Pension costs
90,647
3,657
1.964
97,028
5,098
5,449
96.268
107,575
Putonghua Youth Mission
Activities undertaken direcdy
Travel and support costs
Costs of Mission
Activities undertaken directly
Ministry Donations
English Ministry
Cantonese Ministry
Putonghua Ministry
Ministry Conference
Children's Ministry
32,236
44.495
3.339
20,256
6,743
37,150
2,168
16,933
3.040
150
2.712
3.971
78,804
62,153
Costs of Sunday School
Activities undertaken directly
Cost of activities
Rent
Repairs & maintenance
Cleaning
8.907
3.204
8,155
1,920
1,852
2,360
2.824
Carried forward
14.935
14,287
21

Cardiff Chinese Christian Church
Notss to the Detailed Statement of Financial Activities (continued)
Year ended 29 February 2024
2024
2023
Brought forward
14,935
14,287
14.935
14,287
Support costs
Other general costs
Other actlvlty costs
Support costs
Other motorltravel costs
Legal and professional fees
Telephone & internet
Other office costs
Depreciab"on
Fellowship & Gathering events
Flower expense
1,695
1,440
6,656
2,676
1.587
4,047
20,211
14,375
181
2,000
2,897
1,860
6,123
24,209
19,648
132
49,733
56,869
Governance costs
Accountancy fees
Bank charges
1,458
949
1,380
671
2,407
2,051
Expendlture on charitable activities
326,463
268,500