2025-04-30-accounts - Tsung Tsin Association (UK) Limited

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Registered number

2559383

Tsung Tsin Association (UK) Limited

Report and Accounts

30 April 2025

Charity Registration No. 1006605

A company Limited by Guarantee and not having a Share Capital

Tsung Tsin Association (UK) Limited Report and accounts Contents

	Page
Company information	1
Directors’ report	2
Accountants’ report	3
Profit and loss account	4
Balance sheet	5
Notes to the accounts	6&7
Detailedprofitandlossaccount	8&9

Tsung Tsin Association (UK) Limited Company Information

Directors

Mr Siu Ming Lam Mr To Ming Lam

Accountants ULM Ltd First Floor 16 Ingestre Place London W1F OJJ

Registered office First Floor 16 Ingestre Place London WIF OJJ

Registered number 2559383

Tsung Tsin Association (UK) Limited Registered number: 2559383 Directors’ Report

The directors present their report and accounts for the year ended 30 April 2025.

Principal activities

The company is a registered charity in the United Kingdom. The company's charity registration number is 1006605. The company's principal activity during the year continued to be (1) the promotion of any charitable purpose for the relief and settlement of members of the Ha Ka dialect speaking Chinese community in the United Kingdom and particularly those members of the community who are infirmed and poor; and (2) the advancement of the education of the public in their unique history, literature, customs and traditions of the Ha Ka speaking Chinese community.

Directors

The following persons served as directors during the year:

Mr Siu Ming Lam Mr To Ming Lam

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Small company provisions

This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

This report was approved by the board on 26 August 2025 and signed on its behalf.

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Sa Yong hor
Mr Siu Ming Lam ]
Director
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Tsung Tsin Association (UK) Limited Accountants’ Report

Accountants' report to the directors of Tsung Tsin Association (UK) Limited

You consider that the company is exempt from an audit for the year ended 30 April 2025. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

YLM Ltd

hartered Certified Accountants

First Floor

16 Ingestre Place London WF OJJ

26 August 2025

Tsung Tsin Association (UK) Limited Profit and Loss Account for the year ended 30 Apri! 2025

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||||||||| |---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Turnover|32,600|32,070| |Administrative|expenses|(28,278)|(27,160)| |Operating|profit|4,322|4,910| |Profit on|ordinary|activities|before|taxation|4,322|4,910| |Tax|on|profit|on|ordinary|activities|-|-| |Profit for the financial|year|4,322|4,910|

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Tsung Tsin Association (UK) Limited Registered number: 2559383 Balance Sheet as at 30 April 2025

	Notes		2025			2024
			£			£
Fixed assets
Tangible assets	2		447,281			447,781
Current assets
Debtors Cash at bank and in hand	3	4,750 41,260		7	3,200 37,988
		46,010			41,188
Net current assets			46,010			41,188
Net assets			493,291			488,969
Capital and reserves
Profit and loss account			493,291			488,969
Shareholders’funds			493,291			488,969

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

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Mr SiuSisMing LamA.7 las
Director
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Approved by the board on 26 August 2025

41 Accounting policies

Tsung Tsin Association (UK) Limited Notes to the Accounts for the year ended 30 April 2025

Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

Turnover

Turnover represents the total amount of subscriptions receivable from new members and the rental income received from the property owned by Tsung Tsin Association (UK) Limited.

Tangible fixed assets Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Land and buildings not depreciated Fixtures & fittings 20% on straightline basis

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Tsung Tsin Association (UK) Limited Notes to the Accounts for the year ended 30 April 2025

2	Tangible fixed assets	Land and	Fixtures&
		buildings	fittings		Total
		£	£		£
	Cost
	At 1 May2024	446,453,	38,868		485,321
~	At30 April 2025	446,453	38,868		485,321
	Depreciation At1May2024	+	_ 37,540	_	37,540
	At30 April 2025	-	38,040		38,040
	Net book value
	At30April 2025	446,453	828		447,281
	At30 April2024	446,453	1,328		447,781
3	Debtors		2025		2024
			£		£
	Otherdebtors		4,750		3,200

4 Other information

Tsung Tsin Association (UK) Limited is a private company limited by guarantee and incorporated in England. Its registered office is:

First Floor 16 Ingestre Place London W1F OJJ

Tsung Tsin Association (UK) Limited Detailed profit and loss account for the year ended 30 April 2025 This schedule does not form part of the statutory accounts

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||||| |---|---|---|---| |2025|2024| |£|£| |Sales|32,600|32,070| |Administrative|expenses|(28,278)|(27,160)| |Operating|profit|“4,322|4,910| |Profit before tax|4,322,|4,910|

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