WAI YIN SOCIETY
A Company limited by guarantee - Registration No. 34 T9994 (England)
REGISTERED GHARITYNO. 1073437
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

WAI YIN SOCIETY
INDEX
Page
Trustees Annual Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Statement of Cash Flow
10-20
Notes to the Accounts

WAI YIN SOCIETY
ST
Report of the trustees for the year ended 31 March 2024
The trustees present their annual directors, report and financial statements of the charity for the
year ended 31, March 2024 which are a150 prepared to meet the requirements for a directors,
report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act 2011. the Companies Act 2006, the
Memorandum and Articles of Association, and the Accounting and Reporting by Charities: Statement
of Recommended Practice applicable to charities preparing their accounts in accordance with the
Fi nancial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 {effective I
January 20151.
Reference and administrative Information
Charity Name: Wai Yin Society
Charity Number: 1073437
Company No,. 3479994
Directors and trustees
The directors of the charitable company (the charity) are its trustees for the purpose of charity law.
The trustees and officers serving during the year and since the year end were as follows:
Juanita Yau
Xiaofang Karen Wang (resigned 20 April 2024>
Mimi Webster Lam (resigned 23rd July 2024)
Sally Li
Wei Shieong Lau
Echo Mei Rong Li-Doward
Joanne Hai Ngan Chan
Key management personnel: Senlor managers
Circle Steele
Jenny Tsang
Registered Office
66-68 Swan Street
Manchester
M4 5JU
Independent Examiners
Community Accountancy Service Limited
The Grange
Pilgrim Drive
Manchester, Mll 3TQ
Bankers
The Co-operative Bank plc
P.0. Box 250
Skelmersdale
WN8 6WT
Objectlves and activities
Wai Yin Society is dedicated to providing quality services to socially excluded and disadvantaged
Chinese women and their families and other minority communities in need in the Northwest of
England.
Objectives-
To support and assist Chinese women and their families and other communities in need
To encourage mutual support and strengthen unity between the Chinese and other communities
To assist Chinese and other communities in building up a positive self-image and self confidence
To assist Chinese and other communities in gaining access to information and resources
To enable Chinese and other communities to share experience with other like-minded
orga nisations
To promote cultural exchange between Chinese and other communities

WAI YIN SOCIETY
In order to achieve the above objectives, Wai Yin has developed a variety of services, deployed
resources and secured funding streams.
Structurei governance and management
The members of the board meet quarterly. There are places for 15 members. There are currently five
members on the board. Apart from the statutory responsibilities of being a board member, the main
purpose is to give the organi5ation strategic direction and policy. The CEO and other members of the
management team are directly accountable to the board for day to day operational activities and
organisation.
Over the past 15 years, Wai Yin has considerably diversified its funding base. There are now over 20
funders or contractors for our services. We have sufficient reserves to ensure we cover any liabilities,
including four months of salaries and expenditure.
Every year there are two days for the staff to discuss strategic aims, and to Identify risks as well as
opportunities. This is pa rt of the on-going busine55 plan.
There are also financial motoring mechanisms, including a monthly financial statement, with income
and expenditure data. This is then scrutinised by the board every three months.
All board members are invited to attend regular training sessions, which are part of the training skills
enhancement for all staff. Wai Yin has gained an investor in people accreditation for the continuing
training and professional development of their staff.
Appolntment of trustees, Trustee induction and training
All potential Trustees are elected by the members at the Annual General Meeting, Any member can
be elected providing they are nominated and seconded by two other members of Wai Yin. The AGM
is advertised in advance to all members and nominations sought from anybody interested in serving
as a trustee. All new trustees are invited to attend the core induction training provided to all staff
and vol unteers. This includes training on confidentiality and health and safetv,
Organisation
The board of trustees administers the charity. The board normally meets every three months. A CEO
is appointed by the trustees to manage the day-to-day operations of the charity. Currently the CEO
position is held by two people on a job share basis.
Principal Fundlng Sources
Wai Yin work with and are funded by Our Manchester (Manchester City Council), Young Manchester,
Big Lottery Fund, Macmillan, Dept. for LevellinE Up, Housing and Communities, Your Housing, Good
Things Foundation, Community Fund - Motiv8 880, Manchester Carers Contact Point, Manchester
CCG, Greater Manchester Health and Social Care Partnership, GMCA. Answer Cancer and many
others,
Related parties and co-operation with other organisatlons
Service partners:
North Manchester Community Partnership" Cheetham Advice Centre, Jewish Museum, We Stand
Together, Rainbow Surprise; Your Housing Group; MACC; GMCVO," Saheli; Women's Voices",
Wonderfully Made Women; Manchester BME Network,. Salford CVS; Manchester Adult Education
Services; Manchester City Council. Salford City Council; Salford City College- Macmillan Cancer

WAI YIN SOCIETY
Solution,. Manchester Carers Network; Manchester Equality Board, Age Friendly Manchester Older
People's Board, Manchester Health Watch Board, MFT (Manchester Foundation Trust} Nominated
Governor, GMCA Race Equality Panel, Great Manchester Health and Social Care Partnership,
Gaddum, Manchester CCG, Race Equality Foundation, Motiv8 BBO, Public Health Programme,
Manchester Health and Well Being Board, Cardiff University, Chinese Health Information Centre,
University of Leicester, University of Manchester, MMU and Manchester Art Gallery, Independent
Choice, Manchester International Festival (MIF), Answer Cancer, GMCA Gender Based Violence
Strategy, Community4ALL and Refugee and Asylum Network, North West Voluntary Sector Board,
Pankhurst Trust/ Women's Aid, North West Region31 Strategic Migration Partnership IRSMP), IOGM
Hospital Discharge Alliance, Health Research Authority, VOCAL, Manchester Art Gallery, Uncertain
Futures, NIHR, Alternative Federation Provider Independent Age, Ageing Better, VOCAL, Bio-medical
Research Centre, Genomic England, New Philanthropy Capital INPC),Caritas Salford, On Your Side
and many more.
Actlvities & Plans for Future Periods
Source of Income
Lottery Reaching Community Grant, Welcome Centre Reaching Out to M8 Project for 4 years
until 2025
OMVCS grant services
GM Answer Cancer
MOJ Domestic Abuse Project (Safe Harbour)
Cardiff University Muslim Women at work
Vocal at BRAG (Black Research Advisory Group) Bio medical research centre
Manchester City Council's Work Club Grant to support 200 Manchester residents in improving
T and employment opportunities through a series of learning and volunteering opportunities.
Trauma Response Hub INHS Manchester CCG) to create a floating Trauma Responsive
Community Hub
Uncertain Futures Project Manchester Art Gallery
Independent Age Cost of Living older people project
BNO{sl Regional VCSE Grant from the Department of Levelling Up, Housing and Communities
to support HK 8NO welcome programme.
BNOIs1 National Hate Crime grant as a partner
Salford City College to deliver ESOL in Salford.
Trauma Response Hub- allocated to Wai Yin M8 Wellbeing Hub to support local organisations
and partners to run wellbeing activities.
Awards
uallt Marks
We have successfully extended our awards such as Investor in People Award, Matrix Qualitv
Mark, Advice Quality Standard IAQSI
Youth Ambition Quality Award
Manchester Supplementary school Accreditation Award
Radio Sheung Lok- Partner with ALL FM received the Bronze Award for Community
Development Project of the year from the Community radio award
Chief Superintendent's Citizen Commendation

WAI YIN SOCIETY
House of Lords- Community of Challenge Award
Spirit of Manchester Award 2018 - Maya Partnership Project
spirit of Manchester Award 2019 - Cares Partnership Project
BME Network- Digital Award (Bronze)
National Diversity Award Finalist
Northern Power Women's Award Finalist 2021
Alan Ball Award- Crossing the Borders- Outstanding Community publication 2020
GM Answer Cancer Award - Outstanding Cancer Champion Organisation 2022
Culture Award- Uncertain Futures {partnershipl -Promotion equality and social Justice 2022
National 8AME Health & Care Award IPartnership)-Community Initiative of the year 2023
GM Answer Cancer Award- Outstanding Cancer Champion Organisation 2023
Flnanclal review
The past financial year presented significant challenges due to the ongoing effects of the post-COVID
environment, coupled with the pressures from the cost of living crisis and broader socio-economic
factors.
While we experienced a decrease in income stemming from reduced funding from the Our
Manchester Grant and certain COVID recovery grants, we have successfully maintained and
diversified our funding streams. Notably, we continue to receive support from the Lottery Reaching
Community Grant and Our Manchester Grant. In addition, we have secured several key contracts,
including partnerships with the Greater Manchester Health and Social Care Partnership, Work and
Skills, GMCA MOJ for Domestic and Sexual Abuse, Independent Age {C05t of Living), Trauma
Response Hub, and Answer Cancer, among others. These secured funds have significantly
contributed to our revenue, enabling us to meet the growing demand for culturally sensitive and
inclusive services.
Additional research funding, secured by working in partnership with various universities and the
N IHR, will not only promote equity in health research but also increase future funding opportunities,
We remain committed to proactively increasing our income to ensure we can continue to provide
and expand our essential services in response to the rising community needs.
Investment powers and pollcv
Investment policy is reviewed annually in order that we can achieve the best return to further our
charity's aims. Wai Yin is funded by a number of British companies and organi5ations so we can
employ both full time and part time staff to work on different projects.
Reserves Policy and Golng Concern
The trustees, having regard to the liquidity requirements of operating the charity, have kept
availa ble funds i n interest bearing deposit accounts and invested in a residentia I let property. The
balance held in unrestricted reserves at 31" March 2024 was £1,029,73412023: £1,029,044) of which
£S73,37812023: £561,579) are free reserves, after allowing for funds tied up in tangible fixed assets
and investment assets.
The trustees aim to maintain free reserves in unrestricted funds at a level, which equates to
approximately four months of charitable expenditure (currently £233,500). The trustees consider

WAI YIN SOCIETY
that this level will provide sufficient funds to respond to applications for grants and ensure that
support and governance costs are covered.
The trustees consider that the charity is a going concern. Any reliance on grant funding is managed
through a flexible approach to staffing.
Risk management
The trustees have conducted a review of the major risks to which the charity is exposed and systems
have been established to mitigate those risks. Every year they set aside two days for all the staff to
discuss strategic aims, and to identify risks.
Public Benefit
Wai Yin Society was founded in 1989 by Chinese women based in Manchester, The core purpose of
the society is to promote the welfare of Chinese women and their families and community in order
that they partici pate f ully in British life. The welfare services are for the benefit of women, men and
children. In the last few years, they have expanded their charitable work to other minority ethnic
communities. For example, the English cla55es are open to people from many different nationalities.
They provide support and help to many other BME organisations through partnerships.
Trustees responsibilities in relatlon to the financlal statements
The charity trustees (who are also the directors of Wai Yin Society for the purposes of company lawl
are responsible for preparing a trustees, annual report and financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice).
Company law requires the charity trustees to prepare financial statements for each year which give a
true and fair view of the state of affairs of the charitable company and of the incoming resources and
application of resources, including the income and expenditure, of the charitable company for that
period. In preparing the financial statements, the trustees are required to:
Select suitable accounting principles and then apply them consistently.
Observe the methods and principles in the applicable Charities SORP;
Make judgments and estimates that are reasonable and prudent;
State whether applicable accounting standards have been followed, subject to any material
departures that must be disclosed and explained in the financial statements;
Prepare the financial statements on a going concern basis unless it is appropriate to presume
that the charity will continue in business.
The trustees are responsible for keeping proper accounting record5 that disclose with reasonable
accuracy at any time the financial position of the charity and to enable them to ensure that the
financial statement5 comply with the Companies Act 2006. 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.
By order of the board of trustees
Chair
Juanita Yau
Date: 20 August 2024

INDEPENDCNT EXAMINER'S REPORT TO THE TRUSTEII S OF WAI YIN SOCIETY
l i-¢port 011 the accounts of the company for the yeai" ended 31 st Mai'ch 2024, which are set out on
pages 7 to 20.
Respective respon$ibilities of trustee5 and examiner
The trustees (who are also the dii'ectors of the compaiiy for tlie puiyoses of company law) al'e
i'esponsible foi. the pi'epai'alioii of the accounis. The trustees coiisider that an audit is not i'eqiiii'ed for
this year under section 43(2) of the Chai'ilies Act 1993 (the 1993 Act) and that all iiidependent
exaniination is needed. The cliariiy is reqiiii.ed by coinpany law to pi'epai'e accrued accounts aiid I am
qualified to undei-lake ilie examiiiation by being a qualified membei. of The Iiistitute of Chaitei'ed
Accountanls in England and Wales.
Haviiig satisfied iiiyself that the chai'ity is not subject to audit under conipany law and is eligible for
independent examination, it is my responsibility to:
examiiie the accounts undei. seciion 43 of the 1993 Act)
to follow the procedures laid dowii iii tlie general Directions given by the Chai'ity Commission
undei. section 43(7)(b) of the 1993 Act. and
to stale whether particular matters liave conie to iny attention.
Basis of independent examiner's report
My examination was c￿'r1ed vut in £lLLOi"dance with the general Directions given by the Charity
Coinmission. An examination includes a review of the accounting recoi'ds kept by the charity aiid a
comparison of the accounts presented witl) those i'ecoi'ds. It also iiicludes consideralioi) of any
unusual iiems or disclosures iii the accounts, and seekiiig explanations fi'om you as ti'ustees
concerniiig any such matters. The pi'ocedures undertaken do noi provide all the evideiice that would
be required in an audit and consequently no opinion is given as to whether the accounts present a
'ti'ue and fail. view, aiid the report is limited to those matters set out in the statement below.
Independent examiner's statement
In col￿ectIon witli niy examiiiation, no matter lias come to my attention:
( l ) which gives me reasonable cause to believe that in any material respect the requii'einents
to keep accounting records iii accoi'daiice with section 386 of the Companies Act 2006. and
to prepai'e accounts which accord with tlie accouiiting i'ecoi"ds. comply with the accounting
requii'einents of the Companies Act 2006, , aiid
wliich are consistent witli the metliods and principles of the Stateinent of Recoinmeiided
Practice: Accounting and Reporting by Charities
Iiave not been met. or
{2) to which, iii my opinion, attention should be drawn in order to enable a pI'oper understanding of
the accounts to be reaclied.
EL Andei'son MA FCA CTA
Comniunity Accountancy se￿iCe Ltd
The GianbFe, Pilg7rim Drive
Beswick, Manchester, Ml13TQ
Ih
Date: 20 August 2024

WAI YIN SOCIETY
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2024
(including income and expendilure account)
Year
Ended
31.03.24
Total
Funds
Year
Ended
31.03.23
Total
Funds
Notes
Unrestricted Restricted
Funds
Funds
INCOME FROM:
Donations and Legacies
Charitable Aclivilies
Othèr trading activities
Investments
Other Income
TOTAL
13)
(4)
(5)
(6)
7,903
119,533
23.084
7.584
1,795
159.899
7,903
661,249
23,084
7,584
1,795
701,615
7,301
846,684
25,587
7,393
1,030
887,995
541,716
541,716
EXPENDITURE ON:
Raising Funds
Charitable Activities
TOTAL
(71
2,006
154,429
156,435
2,006
698,330
700,336
2,051
820.325
822,376
543.901
543,901
NET INCOME (EXPENDITURE)
BEFORE TRANSFERS
Gains (Losses) on Investment Assets113
Gross Transfer between funds
(18)
3.464
<2,185)
1,279
65,619
1,250
2,774)
2,774
NET MOVEMENT IN FUNDS
690
589
1,279
66,869
RECONCILIATION OF FUNDS
Total Funds Brought Forward
1,029,044
11.753 1,040,797
973,928
TOTAL FUNDS CARRIED FIWD
(18)
1,029.734
12.342 1,042,076
1,040,7
The statement of financial activities includes all gains and losses in the year. Ail incoming
resources and resour￿$ expended derive from continuing activities.
The notes on pages 10 to 20 fomi part of these accounts.

WAI YIN SOCIETY
REG. CO. NO. 3479994
BALANCE SHEET AS AT 31 MARCH 2024
2024
2023
Notes
FIXED ASSETS
Tangible Fixed Assels
Investments
(12)
(13)
344,519
116,250
357,870
116,250
CURRENT ASSETS
Debtors
Cash at Bank and in Hand
115)
19,235
619.055
638,290
5,682
665,622
671,304
LIABILITIES..
Amounts falling due
within one year
(161
(56.983
(104,627
NET CURRENT ASSETS
581.307
566.677
NET ASSETS
1,042.076
1,040,797
ACCUMULATED FUNDS
Uniestricted
Restri¢led
{181
(18)
1,029,734
12.342
1.042,076
1,029.044
11.753
1,040.797
For the year in queslion the company was enlilled lo the exemption from audil
under section 477 of the Companies Act 2006 relating to small Companies.
-The members have not required the company to obtain an audit of its accounts for
the year in question in accordance with sedion 476.
The directors acknowledge their re5ponsibililies for complying wilh the requirements of
the Act wilh respect to accounting records and the prepaiation of accounts.
These accounts have been prepared in accordance with the provisions applicable lo
Companies subjecl lo the small companies, regime.
Approved on behalf of the Board
) Director
Juanila Yau
) Director
Sally Li
Date= 20th August 2024
The notes on pages 10 to 20 fomi parl of Ihese accounts.

WAI YIN SOCIETY
STATEMENT OF CASH FLOWS FOR THE YEAR ENDING 31ST MARCH 2024
Reconciliation of net movement in funds to net ￿5h flow from operatlng activities
2024
2023
Nel movement in funds
Add back depreciation
Less surplus on disposal of assets
Deduct investment income
Add losses (deduct gains) on investment properties
Decreasel{increase) in debtors
Increasel(decrease) in creditors
Net cash used in operating activities
1,279
15.941
66,869
19,801
{1,0301
{7.393)
{1,250)
3,097
27,431)
52,663
(7,5841
(13.5531
47.644
151,561
Cash flow8 from Investment actlvit6ès:
Interest & Rental Income
Purchase of fixed assets
Disposal proceeds
Net cash provlded by investing activltles
7.584
(2.590)
7,393
(5.702)
2,060
3,751
4,994
Increasel(de¢rease) in cash and cash equivalents during
the year
(46,567)
56,414
Cash and cash equivalents brought forward
665.622
609,208
Cash and ca8h equivalents carrled fO￿ard
619,OSS
665,622

10
WAI YIN SOCIETY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES
lal Basis of preparatlon and assessment of gowng toncern
The accounts (financial slalementsl have been prepared under Ihe historical cost convention with
items recognised at cost or transaction value unless othetwise stated in the relevant notes lo these
accoLsnts. The financial stalemenls have been prepared in accordance with the Stalement of
Recommended practi￿.. Accounting and Reporting by Charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland
(FRS 102} January 2019 and the Financial Reporting Standard applicable in the United
Kingdom and Republic of Ireland {FRS 102) and the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. The trustees consider that
there are no material uncertainties about the charitls ability lo conlinue as a going concern.
Ibl Funds stwcture
Reslricled funds are funds which are to be used in accordance with specific reslridions imposed by
the donor.
When Ihe requirements of the reslricled funds are met {eg assets are purchased) the transaction is
shown as a rllovement in funds from restrided to unrestricted funds.
Unreslricled income funds comprise those funds which the trustees are free to use for any purpose in
furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees,
al their discretion. have created a fund for a specific purpose.
Further details of each fLJnd are disclosed in note 18.
(cl Income recognltion
All income is recognised once the charity has entitlement to the income. il is probable that the income
will be re￿iVed and the amount of income receivable can be measured reliably.
Donations and grants are recognised when Ihe charity has been nolified in wriling of both the amounl and
selllement dale. In the event that a donalion or grant is subject lo conditions that require a level of
performance before the charity is enlilled lo the lunds. the in¢ome is deferred and not recognised
until 8ilher those condilions are fully mel, or the fulfilment of those condilions is wholly within the
control of the charity and il is probable that those Gonditions will be fulfilled in th8 reporting period.
Grants received for future periods are deferred.
Interest on funds held on deposil is included when receivable and the amount can be measured
reliably by the charity., this is nom)ally upon notif￿atIon of the interest paid or payable by the bank.
Idl Expendlture Recognition
Liabililies are recognised as experKliture as soon as there is a legal or ¢onslru¢live obligation
committing the charily to that expenditure, it is probable that settlement will be required and Ihe
amount of the obligation can be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses induding support costs and
governan￿ costs are allocated or apportioned lo Ihe applicable expenditure headings. For more
infomiation on this allribution refer lo note (h) below.
(el Taxatlon & Irrecoverable VAT
All grant income and donations are outside the scope of VAT. The d)arily is noi registered for VAT
Irrecoverable VAT on expenditure is atlribuled to the category of expenditure on which il is incurred.
No provision has been made for laxalion as exemption has been granted by HMRC from laxation
under Sections 466 to 493 of the Corporation Taxes Act 2010 or Section 256 of the Taxalion of Capilal
Gains Act to the extent that Su￿￿Se5 and gains are applied for charitable purposes.
(f) Allocation of support and governance costs
Support cosls have been allocated belween governance cosls and other support costs. Govemance
osls comprise all costs involving Ihe public accountability of the charity and its compliance with
regulation and good practice. These costs include costs related lo independenl examination and
legal and professional fees together wilh an apportionment of overhead and support costs.
Governance costs and support costs relating lo charilable aclivities have been apportioned b8sed
on slaff lime and the usage of facilities and seNices for man8gemenl purposes.
The allocation of support and govemance costs is analysed in note 9.

11
WAI YIN SOCIETY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
(g) Costs of raising funds
The costs of raising funds consists of freelance consultancy cosls and investment property costs.
{hl Charltable Actlvlties
Costs of charitable activities include governance costs and an apportionment of support costs as
shown in note 8.
lil Tanglble flxed assets and depreciation
All assets costing more than £500 are capitalised and valued at hislorical cost. Depreciation is
charged on the following basis=
Land & Buildings
2% on cost
CompLtler Equipment
33.330fi on cosl
Office Fitiings & Equipment
25¥9 on cost
Building Improvements
10¥0 on cosl
The lolal of any capital grants are recognisèd in the Statement of Financial Activities the year
they are received. as reqLfrired by the SORP, and not deferred over Ihe life of the related assets.
Ul Investments
Investments comprise investment in land and buildings and are measured at fair value.
Fair value has been established with reference lo an avefage of an eslale agent estimate for the property
and the street average for similar properties over a 12 month period lo September.
The buildin9 was lel as a domestic dwelling. The charity is responsible for wear and tear repairs.
Ikl Reallsed galns and losses
All gains and losses are taken lo the Statemenl of Financial Activities as they arise. Realised gains
and losses on investments are calculated as the difference between sales proceeds and their
opening carrying values or their purchase value if acquired subsequent lo Ihe first day of the financial
year. Unrealised gains and losses are calculated as Ihe difference betsveen the fair value at the year end
and their varying value. Realised and unrealised investment gains and losses are combined in
the Slalemenl of Financial Aclivilies.
11} Debtors
Trade and other deblors are recognised at selllemenl amount due after any Irade discount offered.
Prepayments are valued al the amount prepaid nel of any trade discounts due.
Im} Creditors and Provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past
event thal will probably result in Ihe transfer of funds to a third party and the amount due to settle Ihe
obligation can be measured or estimated reliably. c￿ditOrS and provisions are normally recognised at their
settlement amount after allowing for any trade discounts due.
In) Penslons
The company operales a defined conlribulion pension scheme. The assels of the scheme are held
sepaialely from those of the company in an independently administered fund. Conlribulions
payable for the year are charged againsl the income and expenditure account.
The pension scheme is an auto enrolmenl compliant scheme. The charity has no liabilities
beyond making Ils contributions and paying across the deductions for the employee's contributions.
lo) Operatlng Leases
Payments under operating leases are charged to the income and expenditure account in the
period lo which they relate.
(p) Donated Services
The charity has on average 60 volunteers al any one time assisling with reception. adminislralion,
café and classrooms. No financial value has been reflected in the accounts for Ihese donated services.
Iq) Taxation
Corporalion lax is provided on the profits of the residential property letting as this is nol an exempt activity.

12
WAI YIN SOCIETY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
2 NET INCOMING RESOURCES FOR THE YEAR
2024
2023
This is slated after charging=
Depreciation
Surplus on Disposal of Assets
Other Financial Services
Independent Examiners Fees
15.941
19,801
(1,030)
360
2,296
2,260
3 DONATIONS & LEGACIES
Unrestrictsd Restricted
Total 2024
Unrestricted Restricted Totsl 2023
Donations
7,903
7,903
7.903
7,903
7.301
7,301
7,301
7,301
4 INCOME FROM CHARITABLE ACTIVITIES
Unrestricted Restricted Total 2024
Lloyds Foundation
Big Lollery- Building Better Opps
Communily Fund- M8
1£20.897 deferred, £20.475 released)
Communily Fund- National Lollery Awards for All
Dept. for Levelling Up, Housing & Communities
MCC BNO
MCC BNO Summer Activities
MCC Our Manchester
MCC Winter Hub
MCC Newspape
MCC NIF
Young Manchester
Gaddum- Carer Network (MCCP)
MCC - Work Club
Macmillan (£5.000 released)
Sallord - Answer Cancer
Salford College
Good Thing Foundation
Centre for Ageing Beller
Royal Exchange Theatre Company
NHS Manchester CCG - Trauma (£2.734 released)
NHS England Mental Health
Manchester University NHS Foundation Trust-CDC
Manchester University NHS Foundation Trusl-M8
N Mcr Community Partnership- M8
N Mlcr Community Partnership- Digital Buddies
N Mlcr Community Partnership - Ambassador
N Mlcr Community Partnership- BNO
N Mlcr Community Partnership - Other
University ¢f Manchester research
University of Cardiff
GMCA- Safe Harbour
Greatersport
TFGM- Bike Library
Independent Age1£8,375 Teleased)
Manchester Care & Repair
Womens Voices {£4.727 deferred)
Your Housing
Jigsaw Homes- Motiv8
Support Worker
Membership
Classe5 & Activities
Lunch Club
25.000
25.000
9,536
124,962
g,950
39,990
10,000
7,500
100,000
4.000
1,500
2,168
16,309
2,500
9,850
5,000
8,000
2,738
18,600
1,120
3,715
2,734
35,000
19,120
5,000
6.680
2,500
2,500
4,940
4,251
2,915
6,250
37.000
4,700
2,250
28,375
4,500
9,453
22,950
g.733
1,976
2.764
24,804
18,418
661,249
9,536
124.962
9,950
39.990
10.000
7,500
100,000
4,000
1,500
2,168
18.309
2,500
9,850
5,000
8,000
2,736
18,600
1,120
3.715
2,734
35,000
19,120
5.000
6.680
2.500
2,500
4.940
4,251
2,915
6,250
37.000
4.700
2,250
28,375
3,000
9,453
22,950
9,733
1,500
1,976
2,764
24,804
18.418
119,533
541,716

13
WAI YIN SOCIETY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
4 INCOME FROM CHARITABLE ACTIVITIES
Previous Year
Lloyds Foundation
Big Lottery - Building Better Opps
Community Fund - M8 (£20,065 deferred)
Depl. for Levelling Up. Housing & Comms {£37,567 released)
MCC Our Manchester
MCC Underspend Burdens
MCC Winter Hub
MCC Food Infraslruclure
MCC Hate Crime
Young Manchester
Big Life
Pankhurst Trust First 1000 Days
MCC First 1000 Days Fund
Gaddum- Carer Network (MCCP)
MCC - Work Club
MCC - Work Club Social Value
Macmillan (£5.000 deferred)
Sallord - Answer Cancer
Salford College
Good Thing Foundation
NHS Manchester CCG - Trauma (£2,734 deferred)
NHS Manchester CCG - NIF Health to Challenge (£6.071 released}
1 OGM Hospital Discharge Alliance (Winter Wonder)
NHS Trafford CCG - East Meets Wesl (Covid 19) £39.852 released
N Mcr Community Partnership- DWP Flexible Fund
University of Leicester
OP8NS N8ighbourhood Support Fund
MCC Careis
GMCA- Cost of Living
GMCA- Safe Harbour
Indepéndent Age1£8,375 deferred)
Greater Manchester Mental Health
North Manchesler GTF
Olher
Your Housing
Membership
C18sses & Activities
Lunch Club
Unrestricted Restricted Total 2023
27,250
27.250
36,684
122,441
73,120
205,234
29,800
4,200
2,460
4.500
16,981
7.500
2.984
4,167
26,975
6,000
2,547
24.249
9,230
6,480
12,520
5,266
6,071
9,880
39,852
9.423
1,800
22,294
4,637
9,500
35,000
11,625
3,000
4,203
2,489
20,000
2.188
16,732
17,402
846,684
36,684
122,441
73,120
205,234
29,800
4,200
2.460
16,981
7.5￿)
4.167
26,975
6,000
2.547
24,249
9,230
6.480
12.520
5,266
6,071
9,880
39,852
9,423
1,800
22,294
4,637
9,500
35,000
11,625
3,000
4,203
2,489
20.000
2,188
16,732
17,402
110.790
735,894
5 OTHER TRADING ACTIVITIES
-2024---
Unrestricted Restricted
-2023-___
Unrestricled Restiicled
Total
Total
Room Hire
Meelin9 Attendance
Research Participation
Advice Surgeries
Photocopying
Hosting Evenls
Talks
Newspaper
6.880
7.927
3,682
1.807
88
750
1,950
6,880
7,927
3.682
1,807
88
750
1,950
4.350
5,254
11,898
1,020
65
4,350
5,254
11.898
1,020
65
3,000
25,587
3,000
25,587
23,084
23,084
6 INVESTMENT INCOME
Bank Interest
Inveslment Property
24
7.560
7,584
24
7.560
7,584
7,390
7.393
7,390
7.393
7 COST OF GENERATING FUNDS
Inveslrnent Properly
Running costs
Tax on property surplusec
680
1.326
680
1,326
833
1,218
2,051
833
1.218
2,051

14
WAI YIN SOCIETY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Restricted
Funds
Funds
TOTAL
2024
Unrestricted Restricted
Funds
Funds
TOTAL
2023
CHARITABLE ACTIVITIES
Employment Costs
Freelance & Sessional Workers
DBS Checks
Training & Conferences
Volunteer Expenses
Project Partners
Catering & Cafe
Classes & Activities
Teaching & Activity Materials
Counselling & Therapy
Publicity
Travel & Transport
Training & Conferences
Support Costs
Governance Costs
Total Charitable Activities
290.398
36.308
1.544
1.350
4.154
4.200
5.463
31.966
290,398
46,074
1,574
1,350
4,180
4,200
16.785
41,857
140
500
467,107 467,107
28,060
32,523
563
563
9,766
30
4,463
26
17
3,644
12,672
11,396
38,554
3,661
12,672
11,396
43,587
11,322
9,891
140
5,033
500
187
187
3,393
8,958
7,102
7.102
165,999 227,750
2,559
4,819
741,236 820,325
5,186
5,399
10.585
5,565
115,772
2,296
154,429
162,619 278,391
2,296
698.330
61,751
2.260
79,089
543.901
ALLOCATION OF SUPPORT AND Support
GOVERNANCE COSTS
Costs
Governance TOTAL
Costs
2024
Support
Costs
Governance TOTAL
Costs
2023
Employment Costs
Rent, Rates & Water
Heat & Light
Repairs & Maintenance
Cleaning Materials & Waste
Insurance
Minor Equipmenl
Telephone & Internet
Post, Printing & Stationery
Equipment and Room Rental
Publications & SLtrbscriplions
Website, SOf￿are & IT support
Evaluation & Quality Marks
Sundries
Depreciation
Consultancy
Accountancy
Legal & Professional Fees
Total
145,687
15,153
37,418
11,005
7,023
11,557
2,714
8.640
3,656
1.672
557
938
g,192
2.857
15,942
4,020
360
145,687
15,153
37,418
11.005
7,023
11,557
2,714
8,640
3,656
1,672
557
938
9,192
2,857
15,942
4,020
2,656
104,692
16,577
30,616
7,675
7,501
9,951
2,956
7,947
7,812
1,672
80
104
5,400
4,966
19.801
104,692
16,577
30,616
7,675
7,501
9,951
2,956
7,947
7,812
1,672
80
104
5,400
4,966
19,801
2,296
2,620
2,620
2.199
2,199
4,819 232,569
278.391
2,296 280,687
227,750

15
WAI YIN SOCIETY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024
10 STAFF COSTS AND NUMBERS
2024
2023
Staff Costs..
Wages and Salaries (incl. Cleaners,Tutors, Childcarel
Redundancy
Social Sècurity Costs
Pension Costs
401,069
530,253
4,594
30,154
6,798
571,799
27,929
7,087
436,085
No employee earned £60,000 per annum or more.
The total number of staff in the year was 39 (2023.- 46) with an average of 33 per month.
The average number ofemployees, on a full time equiv81ent basis, analysed by function was..
SeNices
Managemenl and administration of the Charity
16
20
19
23
Neither the Chair nor any other directors received any remuneration for their setvices or pension
contribution during the year.
The charity conside¥s ils key staff comprises the Chief Executive. Help Through
Crisis Manager and Finan￿ Manager.
The remuneration, including pension contributions. of key staff in the year was £137,36212023 £119,492).
11 DIRECTORS, (MANAGEMENT COMMITTEE) REMUNERATION AND EXPENSES
No remuneration diie¢tly or indirectly out of the funds of the Charity was paid or
payable, during the period, lo any tTuslee or lo any persons known lo be ¢onnected
wilh any of them.
No reimbursement of expenses has been made or is due to be made to any of the trustees
in respect of the period.
12 TANGIBLE FIXED ASSETS
Securityl
Bulldlng
Computer
Flttlng8 &
Improvements Equlpment Equlpment
Land &
Building8
Total
COST
As at 1 April 2023
Additions
Disposals
At 31 March 2024
478.886
158.242
65,956
66,761
2,590
769,845
2.590
478,886
158,242
65,956
69,351
772,435
DEPRECIATION
As at 1 April 2023
Charge for Year
Disposals
Al 31 March 2024
134,089
9,578
152,526
1,151
61,494
2.225
63,866
2.987
411,975
15,941
143,667
153.677
63,719
66.853
427.916
NET BOOK VALUE
Al 31 March 2024
At 31 March 2023
335.219
344.797
4.565
5.716
2,237
4.462
2,498
2,895
344,519
357,870
13 INVESTMENTS
2024
2023
Total fixed asset investments comprise:
Balance Brought forward
Additions in the Year
Change in Value during the Year
At 31st March
Land & Buildings
116.250
115.000
1,250
116,250
116.250
The building was purchased in March 2017 for the purpose of renlal. and the cost was taken as fair value.

16
WAI YIN SOCIETY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
14 CAPITAL COMMITMENTS AND CONTINGENT LIABILITIES
2024
£nil
2023
£ nil
Capital Commitments - contracted but not provided for
There were no contingent liabililies at 31sl March 2024 {31 st March 2023, £nil).
15 DEBTORS
2024
2023
Other Debtors
Accrued Income
Prepaymenls
411
12.206
6.618
19,235
5.682
5,682
In 2024 £16,134 {2023 £2.733) relates to restricted funds.
16 LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other Taxes and Social Security Costs
Deferred Incomè
Olher Creditors
Accruals
1,307
25,624
21,441
8,611
56,983
1.227
41,284
1,171
60,945
104,627
In 2024 £31,934 {2023 £46,844) relates lo restricted funds.
17 DEFERRED INCOME
2024
2023
Deferred income comprises of grants re￿iVed in advance.
Balance as al 1 $1 April
Amount released lo income eamed from charitable aclivilies
Deferred in year
Balance Carried FoNard
41,284
103.555
{41,2841 (103,555)
25,624
41,284
25,624
41,284

17
WAI YIN SOCIETY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
18 MOVEMENTS IN FUNDS
Balance
at 1 April Incoming
2023
Balance
Outgolng at 31 March
2024
Transfers
Restricted Funds
DWP
Our Manchesler
Community Fund- M8
Big Lottery - Building Better Opps.
Community Fund- Awards for All
Young Manchester
MCC Underspend Burdens
MCC Work Club
MCC Newspaper
MCC NIF
MCC Winter Hub
MCC BNO
MCC BNO Summer Activities
Depl for Levelling Up, Housing & Comm
Answer Cancer
N Mcr Community Partnership- BNO
N Mcr Community Partnership- M8
Mcr Univ NHS Foundation Trust- COC
Mcr Univ NHS Foundation Trusl- M8
NHS England Mental Health
GMCA - Safe Harbour
Gaddum - Carers Network IMCCP)
Grealersport
Jigsaw Home5 Moliv8
Univ of Cardiff -muslim Womens Project
Macmillan
Manchester Care & Repair
Your Housing
Women's Voices
Independent Age -cost of living
TFGM - Bike Library
(300)
300
100.O¢X)
124,962
9.536
9,950
16.309
(100.000)
(125.041)
(9,576)
{7,212)
(16,300)
{5,365)
{9,930)
(2,004)
(79)
40
2,738
4,481
414
884
(331}
504
9.850
1.500
2.168
2,168
34
(34)
53
134
10.000
7,500
39,990
8.O¢XI
4,940
6.680
19.120
5,000
35,000
37,000
2,500
4.700
9,733
6,250
5.000
3,000
22,950
9,453
28,375
2.250
(10.053)
(7,634)
(39,060)
(8.138)
(4.940)
(6,680)
(19,228)
13,929)
(35,135)
(37,009)
{2,500)
(4,7001
(9,733)
(6,250)
(5,057)
13,499)
(22,820)
{9,453)
(28,375>
(6561
930
138
1,071
135
57
499
(275)
(145>
(1,381)
213
lricfed Ca
ital Funds..
Our Manchester
GMCA
Community Fund M8
TFGM Bike Library
MCC Underspend - Burdens
MCC SV Work Club
Big Lollery- Reaching Comms.
952
2.947
2.297
(1901
(1,916)
(648)
762
1,022
1.649
1,381
260
360
19)
1,381
1330)
331
326
2,774
720
389
54
11.753
(130>
(360)
380
543,9011
541,716
12,342
Unrestricted Funds
General Funds - Other
Investmenl Property
912,794
116.250
1.029,044
159.899
(2,7741 (156.435)
913,484
116,250
1,029,734
159.899
2,774
156,435
Total Funds
1.040,797
701.615
700,336
1,042,076

18
WAI YIN SOCIETY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
18 MOVEMENTS IN FUNDS ¢ont...
Balance
at 1 April Incoming
2022
Balan
Outgoing at 31 Maich
2023
Previous Year
Transfers
Restricted Funds
DWP
Our Manchester
Community Fund- M8
Big Lottery - Building Beller Opps.
NHS CCG East Meets Wesl
Young Manchester
MCC Underspend Burdens
MCC Work Club
MCC Carers
MCC Winter Hub
NIF Health Challenge
Depi for Levelling Up. Housing & Comm
Answer Cancer
GMCA - Cost of Living
GMCA- Safe Harbour
1 OGM Hospital Discharge Alliance {Wint
Gaddum Carer Neiwork
Pankhurst Trust First 1000 Days
MCC- First 1000 Days
Macmillan
Your Housing
MCC -OPeNS
Independent Age -¢osl of living
Grealer Manchester Mental Health
(341)
9,423
205,234
122,441
36,684
39,852
16,981
29,800
8,547
4.637
4,200
6,071
73.120
9.230
9,500
35,000
9,880
26.975
2,984
4,167
24.249
20,000
22,294
11.625
3,0(Xi
(9,382>
(205,234}
(1,3551 {121,086)
(36,644>
(44,1701
116,981)
124.599)
(7,744)
(4,6371
(4.166)
(6,071)
(73,120)
{9,230)
{9,5QO)
{35,000)
19,880)
(26,975)
(2,788)
(4.3631
124.2491
{20,275)
{22,294)
(11,625)
13,000)
(300)
40
4.318
(720)
(389)
4,481
414
<196)
{275)
Reslricled C8
ESF
Macmillan
Our Manchester
Maya Project
MCC Neighbourhood Fund
GMCA
Smallwood Trust (Women's Resilience)
Community Fund M8
MCC Underspend - Burdens
MCC SV Work Club
Big Lottery- Reaching Comms.
1181 Funds..
687
(687)
(168)
{1,832)
(181)
1525)
(2,928)
1427)
(1,097)
2,784
181
525
5,875
427
2.039
952
2,947
1.355
720
389
2,297
720
389
54
11,753
434
17,095
380
741,236
735,894
Unrestrlcted Funds
Designated Funds
General Funds- Other
841.833
115,000
956.833
152,101
1.250
153,351
(81.140)
912,794
116,250
1,029.044
81.140
Total Funds
973.928
889.245
822,376
1,040,797

19
WAI YIN SOCIETY
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 {cont...)
18 RESTRICTED FUNDS {cont..>
Details re funds..
DWP
Our Manchester
MCC Underspend (Burdens)
MCC Winter Hub
MCC BNO
Community Fund- M8
Towards workplace sUPPOrt
Slaff and general running costs
To support victims of domestic abuse
To provide a warm hub
Towards activities
Motiv8 is a programme for people aged over 25 acloss Greater
Manchester who are experiencing issues with health. alcohol
drugs, domestic violence, debt, homelessness or other challenges
in their lives to get back on track.
Big Lollery-Building Better Opportunities To support Iraining and employmenl
Communily Fund - Awards for All
To support women 50+ on employmenl
NHS CCG East Meets Wesl
Towards counselling and psycholherapy servi￿8.. ended in 2023.
Mlcr Univ. NHS Foundation Trust- CDC To promote Community Diagnostic Cenlres
Mlcr Univ. NHS Foundation Trust - MB To deliver health and wellbeing
NHS England Mental Heath
Towards menlal health support
IOGM Hospital Discharge Allian
To support Chinese people who are discharged from hospital
Young Manchester
Towards youth activities
MCC Work Club
To support people finding employment
MCC NIF
Towards a an aclivily programme at the Welcome Centre
Depl of Levelling Up. Housing &
To support people relocating from
Communities
Hong Kong
To support people who suffer from cancer
Towards the use of premises and aclivities
To support the wellbeing of people who are living in M8
To provide carers contact points
To support pregant women and women with children under 2 years
of age; ended in 2023.
Cancer support lo Chinese people.
To support urban fish farm. cycling workshops, fumilure upcycling
and IT drop-in sessions.
To support BME older people- ended in 2023.
To provide additional Tesources and culturally appropriale malerials
and goods.. ended in 2023.
To provide victims support services
Towards activities
Towards slaff salary, meetings and use of room
Towards a Muslim womens project
To provide advice and cullurally appropriate support to Chinese and
elhnically diverse communilies so that Ihey know Iheir rights and
Towards DIY sessions
Towards a partnership Muslim Womens project
To support those with mental health needs
Answer Cancer
N Mlcr Communily Partnership BNO
N Mlcr Community Partnership M8
Gaddum Centre (Carers Network)
Pankhurst Trust First 1000 Days
Macmillan
Your Housing
Opens
GMCA- Cost of Living
GMCA- Safe Harbour
Grealersport
Jigsaw Homes Motiv8
Univ. of Cardiff
Independent Age
Mcr Care & Repair
Womens Voices
GMMH
Capital
ESF
laptops & poly tunnel
Macmillan
laptops
OLfr Manchester
laptops
Maya Project
mobiles
MCC Neighbourhood Fund
defibrilator
GMCA
sign in syslem & air purifiers
Smallwood Trust (Women's Resilience) laplops
Community Fund M8
towards a fridge freezer. telephones and shutter al the Welcome Cenlre
Tr8nsport for Greater Manchester
lowards a bike library
Big Lottery- Reaching Comms.
This granl is fully spent.

20
WAI YIN SOCIETY
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 {cont...
19 FINAf4ciAL INSTRUMENTS
The charily only has financial assets and liabilities of a kind that qualify as basic financial instruments.
Basic financial instruments are initially recognised on a transaction value and subsequently measured at Iheir
setllemenl value with the exception of bank loans which are subsequently measured al an amortised cost using thi
effectie interest method.
20 OPERATING LEASE COMMITMENTS
The charity has the following annual commitment under operating leases.
Vehicles &
Equipmenl
Total
2024
Total
2023
Leases which expire.. within one year
Leases which expire.. between 1 and 5 years
1,589
1,589
6,353
1,589
7,942
1,589
1,589
The 15 year lease on the Grosvenor Centre expiring in 2022 has not yet been re-negolialed. The proposed lease
for the Cheetham Welcome Centre is for 25 years and is currently being negotiated.
Unrg$tri¢t•d
Funds
Restrlcted
Fund8
21 ANALYSIS OF NET ASSETS BETWEEN FUNDS
2024
Tangible Fixed Assets
Investments
Current Assels
Liabilities
Net Assets at 31 March
340,106
116.250
598.427
25.049
1,029,734
4,413
344,519
116,250
638,290
56,983
1,042,076
39,863
31,934
12,342
Unreslricled
Funds
Reslricled
Funds
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Total 2023
Tangible Fixed Assets
Inveslmenls
Current Assets
Liabilities
Net Assets at 31 March
351,215
116,250
619,362
57,783
1,029,044
6,655
357,870
116,250
671,304
104,627
1,040,797
51,942
46.844
11.753
22 CONTROL OF THE COMPANY
The company is under the control of the Board of Directors (Charity Trustees), wfio are all unpaid
volunleers. The PSC is Juanila Yau.