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2025-03-31-accounts

Islington Chinese Association

Annual Report and Accounts for the vear ended 31 March 2025

Registered Charity Number Registered Company Number

1042435

02663906

ISLINGTON CHINESE ASSOCIATION

ANNUAL REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

Forward together For the betterment of our community

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Islington Chinese Association

Annual Report and Accounts for the vear ended 31 March 2025

Table ofContents
Legaland Administrative Information 3
Trustees’ Report 4
Statement of Directors’ and Trustees’ Responsibilities 9
Independent Examiner’s Report 11
Statement of Financial Activities 12
Balance Sheet as at 31 March 2025 13
NotestotheAccountsfortheYearEnded31March2025 15

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Islington Chinese Association

Annual Report and Accounts for the vear ended 31 March 2025

Legal and Administrative information

The full name of the charity is ISLINGTON CHINESE ASSOCIATION, (hereafter called ICA).

Its legal registration details are:

Date of incorporation 13 November 1991 Company Registration Number 02663906 Registered Office 21 Hatchard Road, London N19 4NG Charity Registration Number 1042435 Telephone number 020 7263 5986

Bankers Lloyds TSB, Highbury Corner Branch, 31 Holloway Road, London N7 8JU Solicitors Ms Wei Ling Choi LLB (Hons)

Kamberley Solicitors 39 Gower’s Walk, London E1 8BS

Centre Director

Mr Tszho Au Yeung Appointed 19 January 2025

Management Committee officers and members who served on the Board of Directors during the year up to the date of signature of the financial statements were:

CHAIRMAN Ms Man Yim Cheng ( to 15 September 2024)

Mr Wyman Wong ( from 15 September 2024 to 24 April 2025} Mr lan Tang {( from 24 April 2025 to 23 May 2025 } VICE CHAIRMAN Ms Florence Au ( to 15 September 2024) Ms Man Yim Cheng ( from 15 September 2024 to 23 May 2025 ) Mr Eddie Chan ( from 24 April 2025 to 23 May 2025 ) TREASURER Ms Yin Wah Landy Chung ( from 15 September 2024 to 23 May 2025 ) Mr Wyman Wong ( from 12 June 2025) SECRETARY Mr Joseph Long ( to 15 September 2024) Mr lan Tang ( from 15 September 2024 to 24 April 2025 ) Mr Siu Hung Perry Fung ({ from 12 June 2025 )

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Islington Chinese Association

Annual Report and Accounts for the vear ended 31 March 2025

Ms Florence Au continued to be a Trustee after stepping down as Vice Chairman.

MC MEMBERS

Ms Man Yim Cheng { resigned 23 May 2025 }

Ms Florence Au

Mr Wyman Wong

Mr Joseph Long{ resigned 15 September 2024 )}

Dr Stephen Ng MBE

Mr Eddie Chan ( resigned 23 May 2025 )

Ms Ng Lai Tuen Monica ( resigned 15 September 2024)

Mr Siu Hung Perry Fung

Ms Yin Wah Landy Chung ( Co-opted May 2024; resigned 23 May 2025)

Dr Mou Fung Chan ( Co-opted 15 March 2025 to 23 May 2025 )

Mr lan Tang ( from 15 September 2024 to 23 May 2025 )

Trustees’ report

Objectives and activities of the Charity

The Islington Chinese Association (ICA ) is a register charity (1042435) working to advancing the welfare and wellbeing of Chinese people in London and beyond, whilst actively fostering a vibrant and integrated community. Our mission is straightforward to promote diversity through integration, challenge limitations and drive social change.

ICA is dedicated to building a fair and just society whereby Chinese individuals can fully assimilate into the wider community and enjoy life in the UK while celebrating our shared values. We provide essential social services, advocate for Chinese traditions and cultural heritage, and serve as a vital link between Chinese immigrants and mainstream society, all while championing British -Chinese interests and engaging in a broad range of charitable activities.

MAIN ACTIVITIES

Our primary activities include :-

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Islington Chinese Association

Annual Report and Accounts for the vear ended 31 March 2025

The Table Tennis Club enjoys enthusiastic participation from members of all ages and abilities, with practice sessions being fully booked five days a week in the Upper Hall. The 6" Annual Table Tennis Competition, held on June 19, 2025, was a resounding success.

Karaoke sessions, which run five days a week, provide our members with a great avenue for selfexpression. These culminated in a sold-out Gala Concert on July 6, 2025, in partnership with the TTT-GX Group. Our day trips and overnight tours are in high demand among both new and longstanding members.

We orchestrate safe, meticulously planned, and cost effective tours. Our past trips have included visits to Guildford, the Foundling Museum, the British Museum, King’s Cross Urban

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Islington Chinese Association

Annual Report and Accounts for the vear ended 31 March 2025

Regeneration, Ireland, North Devon, and the Sky Garden, as well as overnight excursions to Spain, France, the New Forest, ireland, North Devon, and North Wales- all of which filled up rapidly.

THRIVING BEATS SURVIVING ( TBS ) PROJECT

Thanks to the substantial grant of £248,900 from the City Bridge Foundation, the Thriving Beats Surviving ( TBS ) project is now confidently entering its fifth year, set to conclude in March 2026. This initiative is committed to empowering seniors over the age of 55. In addition to our current programs, TBS is actively enhancing its impact through community engagement and outreach. The voluntary Over 55 Lion Dance and Drumming performances have been incredibly invigorating and uplifting, generating a contagious energy among all participants. Beyond performing at major ICA events, the Lion’s Troupe is consistently invited to showcase their talents at a variety of venues, including day care centres, elderly homes, hospices, primary schools, weddings, and business openings. These performances allow us to spread joy and demonstrate that our seniors are cherished and valued members of the community. A stand out moment for the troupe occurred when they were invited to perform at No 10 Downing Street during the Lunar New Year of the Snake Reception for the Chinese community on February 10, 2025, where the TBS Coordinator took on the role of Master of Ceremonies.

On June 20, 2024, the SKH Kei Fook Primary School from Hong Kong visited the Association as part of their cultural tour. Approximately 40 students guided by their teachers, engaged with and learned about the vibrant Chinese communities in the United Kingdom. These educational and cultural exchanges take place regularly, thanks to the dedication and expertise of our invaluable volunteers.

The Dementia Awareness Day, organised by the UCL Dementia Institute on June 28,2025 was an essential event that united clinical doctors, professors, postdoctoral researchers, and supporting agencies at the Association. This occasion provided a vita! platform for our members and the public to stay informed about the latest advancements in dementia research, presented in English. Cantonese, and Putonghua. Our Oral History team is diligently coordinating interviews, materials and archives for the commemoration of the Association’s 40'° Anniversary. The visionary contributions of our volunteers have been crucial to the success of this initiative. We are determined to secure additional funding to ensure the continued success of the TBS project, reinforcing our commitment to meaningful and transformative work in the community.

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Islington Chinese Association

Annual Report and Accounts for the year ended 31 March 2025

FESTIVALS

LOOKING FORWARD - by the end of 2024/25 financial year, our membership numbered 809. However the Welcome Hong Kong and Impact Grant, along with the Mayor of London grant expired after 2024, leaving us with a deficit of £36,643 for the 2024/25 financial year. We will need a concerted effort to explore new funding sources, grants, and revenue-generating activities to stabilize our finances moving forward.

On 23 May 2025, four trustees and one co-opted trustee resigned. We hope that with the election and addition of new Trustee members at the AGM, the incoming Board will guide the Islington Chinese Association into a new era. We are grateful for the unwavering support from Islington Council, the Mayors and Councillors throughout our journey, the Constituency Member of Parliament, and the Parish Priests of St Gabriel’s Catholic Church who have guided and enlightened the management of the Islington Chinese Association. We also appreciate our Patrons, Honorary Legal Advisor, Trustees through thick and thin, past and present staff teams, and all of our unforgettable members. Last but not least, we extend our gratitude to the unsung heros- all volunteers who have dedicated their time, energy, and passion. Without their support the Association could not have come this far

The Islington Chinese Association will continue to serve the Chinese and wider communities fairly, respectfully and tirelessly.

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Islington Chinese Association

Annual Report and Accounts for the vear ended 31 March 2025

Financial review

The Financial statements for the 2024/25 year are set out on pages 12 to 21.

During the accounting year 2024/25 Total income amounted to £305,078 ( 2024 £381,749).

For the year ended 31 March 2025, ICA has a deficit of £36,643 ( 2024 Surplus £48,111), due to a big drop in grant income and an increase in costs. As at 31 March 2025 the total unrestricted reserves of the charity amounted to £322,262 compared to £358,905 as at 31 March 2024.

Reserves Policy

Reserves are the backbone of any charitable operation. ensuring continuity even in challenging financial times. ICA’s reserves policy mandates that reserves should cover a minimum of 3-6 months of running expenditure. Given the annual expenditure which is in the region of £342,000 in 2024/25, the total reserves of £322,262 at 31 March 2025 far exceed the minimum set by the trustees.

Investment Policy

The trustees manage funds held by ICA. No investment advisors have been appointed.

Risk Management

The trustees conduct an annual review of the major risks to which the charity is exposed with a particular focus this year on the challenges posed by inflation. Internal control systems have been established to mitigate the risks the charity faces, and these are periodically reviewed to ensure their effectiveness. The significant financial risks presented by inflation have prompted the development of a strategic plan This plan emphasises the diversification of funding sources and activities to ensure the charity's resilience against the eroding effects of inflation on purchasing power and operational costs . The trustees review these risks annually, ensuring that the charity remains prepared and proactive.

This report was approved by the Board and signed on its behalf by

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Siu Hung Perry Fung

Secretary and Trustee Date 2 August 2025

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Islington Chinese Association

Annual Report and Accounts for the vear ended 31 March 2025

Statement of Directors’ and Trustees' Responsibilities

Charity law requires the directors who are trustees of the charity to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditures for the financial year. In preparing, these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

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Islington Chinese Association

Independent Examiner’s Report

for the year ended 31 March 2025

| report on the financial statements of Islington Chinese Association for the year ended 31 March 2025, which are set out on pages 12 to 21.

Respective responsibilities of the trustees and examiner

As the charity trustees (and also the directors of the company for the purposes of company law) you are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this year under section 144(2)) of the Charities Act 2011(the 2011 Act ) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination, it is my responsibility to:

a) Examine the accounts under section 145 of the 2011 Act

b) Follow the procedures laid down in the General Direction given by the Charity Commission under section 145(5}(b) of the 2011 Act; and

c) State whether any particular matters have come to my attention

Basis of independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes the review of the accounting records kept by the Charity and a comparison of the financial statements with those records. It includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the financial statements showa ‘true and fair’ view and the report is limited to those matters set out on the statement below.

Independent examiner’s Statement

In accordance with my statement, no matter has come to my attention:

1) Which gives me reasonable cause to believe that in any material respect the requirements

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Islington Chinese Association

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Mei Sim Lai OBE DL FCA FCCA

LaiPeters & Co. Chartered Accountants

Suite A, 6 Honduras Street

London EC1Y OTH

Date 2 August 2025

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Islington Chinese Association

Statement of Financial Activities

(Including Income and Expenditure Accounts)

For the year ended 31 March 2025

2025 2024
Unrestricted Restricted Total Total funds
funds funds funds
Incoming resources
Voluntary Income 3,894 - 3,894 4,724
Activities forgenerating funds 268,883 - 265,856 240,510
Investment Income ( Note S } 7,676 - 7,676 5,890
Grant income 24,625 24,625 130,625
Total incoming resources ( Note 12 ) 280,453 24,625 305,078 381,749
Costs ofcharitableactivities ( Note 4) 317,096 24,625 341,721 333,638
Total resources expended 314,069 - 314,069 333,638
Net (outgoing}/incoming resources (36.643) ( 36,643) 48,111
Netmovementinfunds ( 36,643) : ~ (36,643) 48,111
Reconciliation offunds
Totalfundsbroughtforward 358,905 - 358,905 310,794
Total funds carried forward ~~ -322,622 - 322,622 358,905

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Islington Chinese Association

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||||||||| |---|---|---|---|---|---|---|---| |Balance|Sheet|as|at|31|March|2025| |Note|2025|2024| |£|£| |Fixed|assets| |Property,|plant &|equipment|8|9,117|10,723| |Current|assets| |Debtors|]|1,817|1,454| |Cash|at|bank|and|in|hand|327,841|370,055| |Total current assets|329,658|371,509| |Creditors| |Amounts due|within|one|year|10|(16,508)|(23,327)| |Net current|assets|313,150|348,182| |Net assets|322,622|358,905| |RESERVES| |Unrestricted|income|funds| |Unrestricted|revenue|accumulated|11|297,262|333,905| |funds| |Designated|revenue|funds|11|25,000|25,000| |;| |Total|unrestricted funds|322,622|358,905| |Restricted|funds|-|-| |Total|charity funds|12|322,622|358,905|

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Islington Chinese Association

The directors/trustees are satisfied that for the year in question the charitable company was entitled to exemption from the requirement to obtain anaudit under section 477 of the Companies Act 2006 and that no member or members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Act. However, in accordance with section 145 of the Charities Act 2011, an Independent Examiner whose report appears on page 10 has examined the accounts.

The directors/trustees acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

Approved by the Board and signed on its behalf by:

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Y-
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Treasurer and Trustee

Date 2 August 2025

Registered Company number: 02663906

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Islington Chinese Association

Notes to the Accounts for the year ended 31 March 2025

1 Accounting policies

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year . They have been consistently applied within the e accounts.

Basis of preparation of the accounts

The financial statements have been prepared in accordance under the historical cost convention and comply with the Companies Act 2006 and in accordance with the Charity SORP. “Accounting and Reporting by Charities”: Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with FRS 102 “| The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland”. They are prepared in sterling, which is the functional currency of the company.

Accounting convention

The charity is dependent on continuing grant aid and as a consequence the going concern basis is also dependent on continuing grant aid. The directors/trustees have considered future cash flows and the going concern position of the charity . They are satisfied that the charity has adequate resources to continue in business for the next 12 months and foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.

Incoming resources

Incoming resources are accounted for when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. Voluntary income is received by way of grants, donations and gifts and is included in the year in which they are received, unless they relate to a specific period when they will be recognized over the period to which they relate.

Deferred income

In accordance with the SORP, grants received in advance and specified by the donor as relating to specific accounting periods or alternatively which are subject to conditions which are still to be met, and which are outside the control of the charity or where it is uncertain whether the conditions can or will be met, are deferred on an accrual basis to the period to which they relate. Such deferrals are shown in the notes to the accounts and the sums involved are shown as creditors in the accounts.

Resources expended

Liabilities are recognized on the accrual basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the SORP. All costs are allocated between the expenditure categories on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly; others are apportioned on an appropriate basis.

Charitable activities

All costs directly related to the meeting of the objectives of the charity including that of active fundraising are included in this heading.

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Islington Chinese Association

Notes to the accounts for the year ended 31 March 2025

Fixed assets and depreciation

All tangible fixed assets are stated at cost less accumulated depreciation and has been provided at the following rates in order to write off the assets (less their expected residual value) over their estimated useful economic lives.

Renovations & lease improvements over remaining period of current lease

Office furniture& fittings 3 years
Equipment 3 years
Plantandmachinery 3years

The period of write off was changed to 3 years in the year ended 31 March 2021.

Capital grants

The board of trustees considers that, in order to comply with the SORP, gifts of tangible fixed assets or grants of a capital nature given for specific purposes and fully utilized in the furtherance of the objectives of the charity should be credited to the relevant fixed asset fund after the sums have been properly expended on the restricted purpose. The related asset is shown in the balance sheet at the full cost of acquisition or subsequent revaluation.

If the related assets are subject to restrictions by the grant making organization on their use and disposal, then these restrictions are noted in the fixed asset section of these accounts.

Taxation

As a registered charity, the company is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the company, and is therefore included in the relevant costs in the Statement of Financial Activities

Funds structure policy

The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of trustees in furtherance of the objectives of the charity. Such funds may be held in order to finance both working capital and capital investment.

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.

2 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objectives to the charity.

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Islington Chinese Association

Notes to the accounts for the year ended 31 March 2025

The charity is incorporated under the Companies Acts and is limited by guarantee, each member having undertaken to contribute such amounts not exceeding £1 as may be required in the event of the company being wound up whilst he or she is still a member or within one year thereafter.

There were 809 members as at 31 March 2025 ( 2024 -804).

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Islington Chinese Association

Notes tothe accounts forthe yearended 31 March 2025 Notes tothe accounts forthe yearended 31 March 2025
3 = (Deficit)/Surplus forthe financial year 2025 2024
£ £
This is stated after charging:
Depreciation ofowned fixed assets 4,099 4,248
Rentals underoperating leases 15,000 10,328
Independent examiner'sfee 2,000 2,000
4. Costs of charitable activities 2025 2024
£ £
Salaries& Staff costs 104,662 103,415
Administrative expenses 47,364 10,030
Premisesand related costs 55.910 40,187
Professional fees 1,200 6,332
Activities costs 128,486 171,931
Depreciation & Losson disposal of Fixed assets 4,099 4.248
341721 333,638
5 ___Investment Income 2025 2024
£ £
Bank deposit interest receivable 7,691 5,890
6 Staff Costs and Emoluments 2025 2024
£ £
Gross Salaries & Employer's NIC t 103,405 101,690
StaffPensionsCosts 1,772 1,192

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Islington Chinese Association

Notes to the accounts for the year ended 31 March 2025

Numbers of employees

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||||||||| |---|---|---|---|---|---|---|---| |The|average|monthly number of employees|during|the|year was|a|8| |engaged|on|charitable|activities| |Engaged|on|management|and|administration|a17| |99|

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Trustees expenses and related parties

During the year, no trustees claimed any travel or meeting expenses from the charity (2024 Nil .)

There were no employees with emoluments in excess of £60,000 per annum.

7 ~~ “Pensions

Existing employees of the charity were enrolled in the Workplace Pension Scheme with NEST, which is funded by contributions from employee and employer. The company does not operate any other defined contribution scheme for the benefit of its employees. Contributions payable are recognized in Statement of Financial Activities when due.

8 Tangible Fixed Assets

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|||||||||| |---|---|---|---|---|---|---|---|---| |Renovations|Office|Plant &|Restricted| |equipment,|Machinery|Fund|assets| |Furniture|and| |Fittings| |£|£|£|£| |Asset|cost,|valuation|or|revalued|amount| |At|1|April|2024|54,392|21,423|34,181|1,435| |Additions|at|cost|2,488| |At|31|March|2025|54,392«=|23,911si(itiHB]tt:t«i|DS| |Accumulated|Depreciation| |At|1|April|2024|51,344|14,963|32,966|1,435| |Charge|for|the year|871|2,013|1,215|:| |At|31|March 2025|$2,215|16,976|34,181|1,435| |Net|Book Value|at 31|March|2025|2,177|6,935|e|.| |Net|Book Value|at 31|March|2024|3,048|6,460|1,215|:|

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The total net book value of tangible fixed assets at 31 March 2025 amounted to £9,112 (2024 £10,722 ).

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islington Chinese Association

Notes to the accounts for the year ended 31 March 2025

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|||||||| |---|---|---|---|---|---|---| |9|_— Debtors|2025|2024| |£|£| |Debtors &|prepayments|1,817|1,454| |10|=|Creditors:|amounts|due within one year|2025|2024| |£|£| |Trade|Creditors|1,535|788| |Deferred|income|6,225|13.877| |Accruals|8,748|8,662| |16,508|23,327|

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As at 31 March 2025, there was deferred restricted income of £6,225 relating to the “Thriving Beats Surviving” project.

Refer to note 12 for Analysis of movement in unrestricted general funds and restricted funds.

11. -Particulars of Individual Funds and analysis of assets and liabilities representing funds

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||||||| |---|---|---|---|---|---| |Unrestricted|Designated|Restricted|Total| |funds|funds|funds|funds| |£|£|£|£| |As|at|31|March|2025| |Tangible|fixed|assets|9,112|9,112| |Current|assets|304,658|25,000|329,658| |Current|liabilities|(16,508)|-|:|(16,508}| |297,262|25,000|;|322,262| |Designated|funds|relate|to| |Improvement|to|premises|15,000| |Staff costs|contingency|10,000|

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Islington Chinese Association

As at 31 March 2024
Tangible fixed assets 10,723 - - 10,723
Current assets 346,509 25,000 - 371,509
Current liabilities (23,327) (23,327)
333,905 25,000 358,905
Incoming Outgoing Movement
resources resources in funds
12. Unrestricted general funds £ £ £
Donations 3,894
Luncheon club 29,887
Other activities and fundraising 215,132
Bank interest income 7,675
Hall and facilities hire 23,865
280,453 {317,096) 36,643
Restricted funds
LB Islington Luncheon Club 20,000
Thriving Beats Surviving Project 4,625 -
Sub-total 24,625 (24,625) .
Total 305,078 (341,721) (36,643)

The Incoming resources above include deferred income brought forward from the previous year and exclude deferred income carried forward as at 31 March 2025.

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