CHARITY REGISTRATION NUMBER: 01004056
Cardiff Chinese Christian Church
Unaudited Financial Statements
28 February 2025
Walter Hunter & Co Limited
Chartered Accountants
24 Bridge Street
Newport
South Wales
NP20 4SF

Cardiff Chinese Christian Church
Financial Statements
Year ended 28 February 2025
Page
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial activities
statement of financial position
Notes to the financial statements
10

Cardiff Chinese Christian Church
Trustees, Annual Report
Year ended 28 February 2025
The trustees present their report and the unaudited financial statements of the charity for the year
ended 28 February 2025.
Reference and admlnlstrative details
Registered charity name
Cardiff Chinese Christian Church
Charlty registration number
01004056
Prlnclpal office
65 Llandaff Road
Cardiff
CF119NG
The trustees
Dr Alan Wang Tat Ng
Mr Alvin Hon Biu Chan
Mrs Lam Ching Chan
Chairman
Independent examiner
Mr Jonathan Rhodes Bsc BFP FCA
Walter Hunter & Co Limited
Chartered Accountants
24 Bridge Street
Newport
South Wales
NP20 4SF
Structure, governance and management
Nature of the governing document and constitution of the charity
Cardiff Chinese Christian Church is a charity. registered on 3 September 1991. The charity was
established under a Trust Deed which established the objects and powers of the charity.
The methods adopted for the recruitment and appointment of new trustees
All new trustees are elected at the AGM after putting their names forward for election.

Cardiff Chinese Christian Church
Trustees. Annual Report (continued)
Year ended 28 February 2025
Objectives and actfvlties
A summary of the objects of the eharity as set out in its governlng document
The objects of the Cafdiff Chinese Christian Church are to promote the advancement of the Christian
Faith and to preach the Gospel of Jesus Christ as set 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 otherwise, the Church may..
1. Provide a spiritual home primarily, but not exclusively, for the Chinese in Cardiff and the South
Wale5 area. To care for their spiritual welfare and to equip spiritually.
2. Ctroperate with Christian churches and societies whose doctrinal basis agrees wtth ours. To foster
a Christian world view, to share in promoting the world-wide mission of Christ, and particularly to pray
for the Chinese people world-wide.
3. Exercise the following powers in connection with and in furtherance of the said objects, but not
further or otherwise: _
3.1 Collect and disseminate information on all matter affecting the said objects.
3.2 Procure to be written and print, publish. issue and circulate either gratuitously or otherwise such
papers, books, periodicals, pamphlets or any other form of media as shall fvrther the said objects.
3.3 Purchase, take on lease or in exchange, hire or otheFwise acquire any property and any rights and
privileges 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.
3.4 Make regulations for any propety which may be so acquired.
3.5 Subject to such consents as may be required by law. sell, let, mortgage, dispose of or turn to
account all or any of the propety or assets of the Church.
3.6 Raise funds and invite and receive contributions from any person or persons whatsoever by way of
subscriptions and otherwise.
3.7 Receive money on deposit or loan and borrow or raise money in such a manner as the Church
shall think fit subject to such consents as may be required by law.
3.8 Invest the moneys of the Church not immediately required for the said objects in or upon such
investments, securtties or property as may think fit, subject nevertheless to such conditions (if any) as
may for the time being be imposed or required by law.
3.9 Do all such other lawful things as are necessary for the attainment or furtherance of the said
objects.

Cardiff Chinese Christian Church
Trustees, Annual Report (conlinued)
Year ended 28 February 2025
Objectives and activities (Continued)
Summary of main activities of the charity In relation to Its objects
The following is a summary of the main activities of the charity during the year:_
11 The Annual General Meeting will tske place on Sunday 27 April 2025.
2) The Church normallv has 3 Worships every Sunday conducted in 3 different languages: English.
Cantonese & Putonghua in order to meet the needs of different language groups. Various Bible study
groups ft)r people of different ages & backgrounds in weekdays were held & overseen by the pastoral
workers & Church leaders. Evangelistic meetings were held in different language groups to preach the
Gospel of Christ Jesus. We also started a Youth Sunday Service during the year to cater for the
increasing number of teenagers attending our church.
3) We have had more brothers and sisters baptised in our church, as well as some brothers/slSters
baptised in other churches joining the CCCC membership during the financial year. The Church has
over 200 members at the end of the fsnancial year.
4} The Church continue to welcome new immigrants from Hong Kong through the BNO status 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=
5.1 Both the Cantonese and Putonghua Chinese Schools and children Bible dasses
5.2 Youth and young teens groups, youth fellowships in different languages
5.3 Boys & Girls Brigade in Putonghua
5.4 Oversea students. fellowships
5.5 Saturday service and Chinese classes in Newport
5.5 Christmas celebrations
5.6 Chinese Year ￿lebratIonS
6) We request volunteers involved in children's and youths works and fellowship, Sunday school
teaching, have undergone DBS chec
7) The Church co-operated and worked together with other organisations and Christian Churches
such as the Chinese Overseas Christian Mission, UK Ambassadors for Christ, Overseas Missionary
Fellowship, Operation Mobilisation, Swansea Chinese Christian Church, Newport Chinese Community
Centre & other Chinese Chrisb'an Churches.
8) Church Website: www.cardiffcccc.org

Cardiff Chinese Christian Church
Trustees. Annual Report (contlnued)
Year ended 28 February 2025
Achlevements and performance
Summary of main achievements of the charity in Telatlon to its objects
During the financial year, Cafdiff Chinese Christian Church has=
1) Continue to promote the advancement of the Christian Faith. to preach the Gospel of Jesus Christ
and provide spiritual care of the Chinese through=
Pastoral teaching and care by our pastoral team.. Rev Hing Wong (Pastor Emeritus), Rev Ka Ho Lee
and Rev Tan Chian Hong., Church Elders: Dr Alan Wang Tat Ng. Pastor Wai Shan Wilson Chan
resigned at the end of June 2024 and Rev Chun Lo Sang Joined our Pastoral team from August 2024.
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 Hing Wong
Rev Ka Ho Lee
Rev Tan Chian Hong
Rev Chun Lo Sang
Pastor Wai Shan Wilson Chan
Dr Alan Wang Tat Ng
Joined 1 August 2024
Resigned 1 June 2024
Church Elder, Council Chairman. Mission Secretary
and Sunday School Superintendent
English Congregation Chairman
Putonghua Congregation Chairman
Cantonese Congregation Chairman
Treasurer
Secretary
Mr Sean Kin-Lun Cheung
Mr Nianxue Song
Mrs Lam Ching Chan
Mr Alvin Hon Biu Chan
Mrs Rebecca Yeuk Hei Wong
21 Our Chinese Schools continues to provide both physical and online teachings to children from 5
years old to late teens every Sunday during temi times. We have around 150 pupils in total.
31 The Church's website and fa￿book have been updated from time to time, thus to disseminate
news & information of the Church to the public.

Cardiff Chinese Christian Church
Trustees, Annual Report (Continued)
Year ended 28 February 2025
Financial review
Transactions and financial position
The financial statements are set out on pages 8 to 20. These financial statements have been
prepared in Complian￿ 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 accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland {FRS 102) (Charits'es SORP (FRS 102)) and the Charities Act 2011.
The Statement of Financial Activities shows a surplus for the year of a revenue nature of £86,692
{2024 surplus.. £74,995). The surplus is after charging depreciation of £20,022 (2024.. £20,211).
The total reserves at the year end stand at £1.435,249 {2023: £1,348.557).
Policy on reserves
The trustees aim to maintain free resep4es in unrestricted funds at a level which equates to
approximately six months of unrestncted charitable expendtture. The charity's unrestricted reserves
will be used, as and when necessary in future, to fund shortFalls arising on funded projects. They will
also be used to temporarily fund projects whose own funding has ceased until new funding can be
sought.
Public benefit
The trustees confirm that they have referred to the guidance contained in the Charity Commission's
general guidance on public benefit when reviewing the Charity's aims and objectives and in planning
future activities.

Cardiff Chinese Christian Church
Trustees. Annual Report(¢ontinued)
Year ended 28 February 2025
Plans for future periods
The trustees agreed aims for 2025126, mirror those of this year and continue to resolve to build upon
achievements in developing and enhancing existing and new services to the Chinese community.
Our aims include:
11 Continue to promote the advancement of the Christian Faith. to preach the Gospel of Jesus Christ
and provide spiritual care of the Chinese, through different social media platforms.
2) Continue to provide pastoral and spiritual care for Chinese Chrisb'ans as well as non-believers.
3) To continue weekdays Bible study groups. fellowships and Sunday Worships for people's spiritual
needs.
4} To continue to work with other Christian churches and organisations to further our aims and
objectives.
5) To encourage donations for the Church daily running and activities use.
6) To continue to work with local authorities and other Black & Minority Ethnic groups locally, as well
as other Chinese groups nationalty.
7) To continue and develop the Children, Teens & youth Clubs. by involving more volunteers on
children & youths work.
8) To continue running Chinese School in order to teach Chinese and prepare the pupils for taking the
GCSE & A-levels Chinese exams.
9) To organise social and health talks to help people with useful infomiation.
We would take this opportunity to thank all the volunteers who have been working unstintingly with
zeal and altruistic commitment to the good of the Chinese community and amongst the Christians. We
would also like to thank those who have made donations towards the Church.
The trustees, annual report was approved on
signed on behalf of the board of trustees by:
11 Nov 2025
and
Dr Alan Wang Tat Ng
Trustee
Mr Alvin Hon Biu Chan
Trustee

Cardiff Chinese Christian Church
Independent Examiner's Report to the Trustees of Cardiff Chinese Christian
Church
Year ended 28 February 2025
I report to the trustees on my examination of the f nancial statements of Cardiff Chinese Christian
Church {'the charity,) for the year ended 28 February 2025.
Responslbillties and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in
accordance with the requirements of the Charities Act 2011 ('the Acf).
I report in respect of my examination of the charity's financial ststements carried out under section 145
of the 2011 Act and in carrying out my examination I have ft)Ilowed all the applicable Directions given
by the Charity Commission under section 145(5}{b} of the ACL
Independent examinerfs statement
Since the charity's gross income ex￿eded £250,000 your examiner must be a member of a body
listed in section 145 of the 2011 Act. I confim that l am qualrfied to undertake the examination
because l am a member of the Institute of Chartered Accountants in England and Wales (ICAEW),
which is one of the listed bodies.
I have completed my examination. I confi'rm that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect=
accounting records were not kept in respect of the charity as required by section 130 of the
Act- or
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the
form and content of accounts set out in the Chartties (Accounts and Reports) Regulations
2008 other than any requirement that the accounts give a "'true and fair. view which is not a
matter considered as part of an independent examination.
I have no concems and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Mr Jonathan Rhodes Bsc BFP FCA
Independent Examiner
Walter Hunter & Co Limited
Chartered Accountants
24 Bridge Street
Newport
South Wales
NP20 4SF
11 Nov 2025

Cardiff Chinese Christian Church
Statement of Financial Activities
Year ended 28 February 2025
2025
Restricted
fijnds Total funds Total funds
2024
Unrestricted
funds
Note
Income and endowments
Donations and legacies
Charitable activities
Other trading activities
Investment income
294,270
65,220
52,964
359,490
52,964
74
12,600
425.128
360,257
32,236
1,877
7,088
74
12,249
351
Total income
306,593
118,535
401,458
Expenditure
Expenditure on charitsble activities
Total expenditure
217,508
120,936
338,444
338,444
326,463
326,463
217,508
120,936
Net income
89.085
(2,401)
86,684
74,995
Transfers between funds
(5,094)
5,094
Net movement In funds
83,991
2,693
86.684
74,995
Reconciliation ol funds
Total funds brought forward
Total funds carried forward
893,857
454,700
1,348,557
1,273,562
977.848
457,393
1.435.241
1,348,557
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from conts"nuing acts'vities.
The notss on pages 10 to 19 fonn part of these financial statements.

Cardiff Chinese Christian Church
Statement of Financial Position
28 February 2025
2025
2024
Note
Fixed assets
Tangible fixed assets
17
729.684
747,703
Current assets
Debtors
Cash at bank and in hand
18
44.070
680,762
724,832
65,674
604,970
670,644
Creditors: amounts falling due within one year
Net current assets
19
19,275
69,790
705,557
600,854
Total assets less current liabilities
1,435,241
1,348,557
Net assets
1,435,241
1,348,557
Funds of the charity
Restricted funds
Unrestricted funds
457,393
977,848
454,700
893,857
Total charity funds
21
1.435.241
1,348,557
These financial statements were approved by the board of trustees and authorised for issue on
"1.1 Nov 2025
and are signed on behalf of the board by..
Al.. N
Al.- CL_
Dr Alan Wang Tat Ng
Trustee
Mr Ajvin Hon Biu Chan
Trustee
The notss on pages 10 to 19 forni part of these financial statements.

Cardiff Chinese Christian Church
Notes to the Financial Statements
Year ended 28 February 2025
General inforniatlon
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.
Statement 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 accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 102)) and the Charities 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 uncertainb'es about the charity's ability to continue as a going concem.
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 reasonable under the circumstances.
Fund accounting
The charity maintains a general unrestricted fvnd 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 monrtor the application of those funds in accordance with the
restrictions placed upon them.
There is no formal policy of transfers between funds.
Incoming resources
All income is included in the ststement of financial activities when entitlement has passed to the
charity, it is probable that the economic benefits 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 its amount can be measured reliably.
10-

Cardiff Chinese Christian Church
Notes to the Financial Statements (continuedj
Year ended 28 February 2025
Accounting policies (continued)
Incoming resources (¢ondnued)
Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants
are not recognised until there is reasonable assurance that the company will comply with the
conditions attaching to them and the grants will be received.
Where the grant does not impose specified ￿tUre performance-related conditions on the
recipient, it is recognised in income when the grant proceeds are received or receivable. Where
the grant does impose specified future performance-related conditions on the recipient, it is
recognised in income only when the perfomance-related conditions have been met. INhere
grants received are prior to satisfying the revenue recognition criteria, they are recognised as a
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 statement of
financial activities to which it relates=
expenditure on raising funds includes the costs of all fundraising activities, events,
non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities indudes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those support
costs and costs relating to the govemance of the charty apportioned to charitable activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity
nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated direcdy to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are Initial￿ 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
200/0 Straight line
150/0 reducing balance
11

Cardiff Chinese Christian Church
Notes to the Financial Ststements fcontinuedj
Year ended 28 February 2025
Accounting policies (continued)
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a paty to the
contractual provisions of the instrument
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 instrument.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Dellned contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided.
Donations and legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Donations
General Offerings
Gift Aid Offerings
Sunday School Donations
Gift Aid Tax Refunds
Fellowship & Camp Donations
Missionary Donations
103,120
153,365
103,120
153,365
21,817
40,025
12,684
28,479
359,490
21,817
2,240
12,684
28,479
65,220
37.785
294,270
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Donations
General Offerings
Gift Aid Offerings
Sunday School Donations
Gift Aid Tax Refunds
Fellowship & Camp Donations
Missionary Donations
110,241
156.754
110,241
156,754
16,952
44,928
10,553
20,829
16,952
1,392
10,553
20,829
43,536
310,531
49,726
360,257
Charitable activities
Restricted Total Funds
Funds
2025
Reslricted Total Funds
Funds
2024
Taith grant
52,964
52,964
32,236
32,23S
12-

Cardiff Chinese Christian Church
Notes to the Financial Statements {conUnued)
Year ended 28 February 2025
Other trading actlvities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Sale of Books
Rental Income
74
74
127
1,750
127
1,750
74
74
1.877
1,877
Investment income
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Bank interest receivable
12,249
351
12,600
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Bank interest receivable
7,088
7.088
Expenditure on charitable activities by fund type
Unreslricted
Funds
Restricted Total Funds
Funds
2025
Chapel & Manse Expenses
Costs of Church Ministry
Putonghua Youth Mission
Costs of Mission
Costs of Sunday School
Support costs
45.853
105.716
45,853
105,716
52,964
60,423
18,494
54,994
52,964
31,558
18,494
17,920
28,865
37.074
217,508
120.936
338.444
Unrestricted
Funds
Restricted Total 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
13-

Cardiff Chinese Christian Church
Notes to the Financial Statements (continued)
Year ended 28 February 2025
Expenditure on charitable activities by activity type
Activities
undertaken
directly Support costs
Total funds
2025
Total fund
2024
Chapel & Manse Expenses
Costs of Church Ministry
Putonghua Youth Mission
Costs of Mission
Costs of Sunday School
Other activity costs
Governance costs
45,853
105,716
52,964
60.423
18,494
45,853
105.716
52,964
60,423
19.224
51.744
2,520
50,385
96,268
32,236
78,804
16,630
49,733
2,407
730
51,744
2,520
283,450
54,994
338,444
326,463
10. Analysis of support costs
Other
activity costs
Sunday Fellowship &
School Gathering
Flower
Offering Total 2025 Total 2024
Communications
and IT
General office
Finance costs
Motor & travel
Fellowship &
camps
Legal &
professional
Independent
Examiners. Fees
Flower offering
Depreciation
2,491
3,211
912
6,786
2.491
3.941
912
6,786
1,587
5,742
949
6,656
730
16,939
16,939
14,375
2,044
2,044
2,676
1,608
1,608
251
20,022
1,458
181
20,211
251
20,022
37,074
730
16,939
251
54.994
53,835
11. Taxation
As a charity, Cardiff Chinese Christian Church 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)'.
2025
2024
Depreciation of tangible fixed assets
20,022
20,211
14-

Cardiff Chinese Christian Church
Notes to the Financial Statements {¢onllnued)
Year ended 28 February 2025
13. Independent examlnation fees
2025
2024
Fees payable to the independent examiner for.
Independent examination of the financial statements
Other financial services
1,530
921
1,458
931
2,451
2,389
14. Staff costs
The total staff costs and employee beneffts for the reporting period are analysed as follows".
2025
2024
Wages and salaries
Social security costs
Employer contribub'ons to pension plans
98,454
5.130
2,132
105,716
90,647
3,657
1,964
96,268
The average head count of employees during the year was 3 <2024" 3).
No employee received employee benefrts of more than £60,000 during the year {2024: Nil).
No indemnity insurance (2024= 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 with the charity or a related entity were
received by the trustees.
No trustee expenses have been incurred.
16. Transfers between funds
Transfers of £839 (2024: £22,274) and £4.255 (2024: £3,822) were made from unrestricted
reserves to the Missionary Fund and the Fellowship & Camp Fund which equates to the Church's
contribution to these fijnds.
15-

Cardiff Chinese Christian Church
Notes to the Financial Statements (conllnued)
Year ended 28 February 2025
17. Tangible flxed assets
Land and Fixtures and
buildings
fith'ngs
Equipment
Total
Cost
At 1 March 2024
Additions
847.843
72,122
61,941
2,003
981,906
2,003
983,909
At 28 February 2025
Depreciation
At 1 March 2024
Charge for the year
At 28 February 2025
Carrying amount
At 28 February 2025
At 29 February 2024
847,843
72,122
63.944
118,579
16,957
72.121
43,503
3,065
234,203
20.022
135,536
72,121
46,568
254,225
712,307
17,376
729,684
729,264
18.438
747,703
18. Debtors
2025
2024
Prepayments and accrued income
Gift Aid tax rebate
9,070
35,000
26,138
39,536
65,674
44,070
19. Creditors: amounts falling due withln one year
2025
2024
Accruals and deferred income
Social security and other taxes
Pension creditor
Other creditors
9,725
2,686
511
6.353
58,116
1,885
366
9,423
19,275
69,790
20. Deferred income
2025
2024
Amount deferred in year
37,929
16-

Cardiff Chinese Christian Church
Notes to the Financial Statements (conllnued)
Year ended 28 February 2025
21. Analysls of charitable funds
Unrestricted funds
At
28 February
2025
At
1 March 2024
Income Expenditure
Transfers
General Fund
Designated Fund-
Building maintenance
Designated Fund -
Human ReSoUr￿S &
Overheads
560.350
306, 593
(217.508)
(39,214)
610,221
285.932
29,427
315,359
47,575
4,693
52.268
893.857
306.593
(217,508)
(5,094)
977,848
At
29 February 2
024
At
1 March 2023
Income Expenditure
Transfers
General Fund
Designated 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
9,725
47.575
809,150
319,496
{208,693)
(26,096)
893,857
A transfer of P29.427 (2023: £31,055) was made from General unrestricted reserves to the
Building Maintenance designated fund in the year which each equates to 10 % of total offerings
received in the year, including Gift Aid. In the previous year, a further transfer of £165,000 was
made to this designated fund which equated to the sales proceeds received on the sale of 16
Dylan Place.
A transfer of £4,693 (2023: £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.
Transfers of £839 (2024.. £22,274) and £4,255 (2024: £3,822) were also made from unrestricted
reserves to the Missionary Fund and the Fellowship & Gathering Fund which equates to the
Church's contribution to these funds.
17-

Cardiff Chinese Christian Church
Notes to the Financial Statements I￿ntinued)
Year ended 28 February 2025
21. Analysis of charitable funds (continued)
Restrfcted funds
At
28 February
2025
At
1 March 2024
Income Expenditure
Transfers
Sunday School Fund
Chapel & Manse Fund
Sports Activities Fund
Missionary Fund
Fellowship & Camp
Fund
Flower Offering
Putonghua Youth
Mission
20,250
433.842
336
22.168
(19,224)
23,194
433,842
336
30,719
(31,558)
839
12,684
(16.939)
(251)
4,255
272
21
52.964
(52,964}
(120,936)
454,700
118.535
5,094
457,393
At
29 February 2
024
At
1 March 2023
Income Expenditure
Transfers
Sunday School Fund
Chapel & Manse Fund
Sports Activities Fund
Missionary Fund
Fellowship & Camp
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
Sunday School Fund
These funds are the restricted balances held by the Putonghua and Cantonese Sunday Schools.
Chapel & Manse Fund
These funds represent restricteiy donations received by the church to fvnd the purchase of the
church buildings. The associated annual deprecats'on charge is allocated to this fund.
Putonghua Youth MissiTon
This activity is funded by Welsh Government, 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.
18-

Cardiff Chinese Christian Church
Notes to the Financial Statements (¢onllnuedJ
Year ended 28 February 2025
22. Analysls of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
295,842
695,981
(13,975)
977,848
433,842
28,851
{5,300)
457,393
729,684
724,832
(19,275)
1,435,241
Unrestricted
Funds
Restricted Total 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
23. Related parties
During the year ended 28 February 2025 unrestricted donations totalling £6,760 were received
from trustees of the charity (2024: £5,030). This figure is the net donation before Gift Aid was
claimed.
19-