WAI YIN SOCIETY
A Company limited by guarantee - Registration No. 3479994 (England)
REGISTERED CHARITYNO. 1073437
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

WAI YIN SOCIETY
INDEX
Page
Trustees Annual Report
Independent Examiner's Report
Statement of Financial Activities
Balan￿ Sh￿t
Statement of Cash Flow
10-19
Notes to the Accounts

WAI YIN SOCIETY
ST
Report of the trustees for the year ended 31 March 2025
The trustees present their annual directors, report and financial statements of the charity for the
year ended 315t March 2025 which are also 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
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 {effective I
January 2015).
Reference and administratlve 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
Wei Shieong Lau
Sally Mei Har Li
Echo Mei Rong Li-Doward
Huey Minn Teow (appointed I, April 20251
st
Joanne Hai Ngan Chan (resigned 31 July 2025)
Key management personnel: Senior manager5
Circle Steele
Jenny Tsang
Registered Off ice
66-68 Swan Street
Manchester
Independent Examiners
Hilton-jones Ltd t/a Community
Accountancy Service
Hollinwood Business Centre
Albert Street, Oldham, OL8 3QL
Bankers
The Co-operative Bank plc
P.0. Box 250
M4 5JU
Skelmersdale
WN8 6WT
Objectives and activities
Wai Yin Society is dedicated to providing quality seniices 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 Eaining access to information and resources

WAI YIN SOCIETY
To enable chine￿ and other communities to share experience with other like-minded
organisation5
To promote cultural exchange between Chinese and other communities
In order to achieve the above objectbves, Wai Yin has developed a variety of services, deployed
resources and secured fundinE Streams.
Structure, 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 organisation strategic direction and policy. The CEO and other members of the
management team are direttly 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
opporttjnities. This is part of the on-going business 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.
Appointment of trustees, Trustee indurtion and training
All potential Trustees are elected by the member5 at the Annual General Meeting. Any member can
be elected providing they are nominated and seconded by two other tnembers of Wai YTn. The AGM
is advertised in advance to all members and nominations SOUEht from anybody interested in serving
as a trustee. All new trustees are invited to attend the core induction training provided to all staff
and volunteers. This includes training on confidentiality and health and safety.
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.
Principal Funding Sources
Wai Yin work with and are funded by Our Manchester (Manchester City Council), Young Manchester,
Big Lottery Fund, Good Things Foundation, Community Fund - Motiv8 BBO, Work club, Greater
Manchester transport, GMCA- Ministry of Justice, GMCA-KSP I, Answer Cancer, Home office E-visa,
Genomics England and many others.
Related partie5 and co-operatlon with other organlsatlons
Service partners:
North Manchester Community Partnership; Cheetham Advice Centre, Jewish Museum, We Stand
Together, Rainbow Surprise; Hopewell, Your Housing Group; MACC,. GMCVO,. Saheli. Women's

WAI YIN SOCIETY
Voices; Wonderfully Made Women: Manchester BME Network. 5alford CV5; Manchester Adult
Education Services,. Manchester City Council- Salford City Council; Manchester Carers Network; Age
Friendly Manchester Older People's Board, Manchester Health Watch Board, GMCA Ministry of
Justice, Gaddum, National Voices, People Health Trust, Health Equals, Race Equality Foundation,
Jigsaw Home, Making Manchester Fairer, Manchester Health and Well Being Board, Cardiff
University, Chinese Health Information Centre, King's College London, University of Leicester,
University of Manchester, MMU and Manchester Art Gallery, Independent Choice, Manchester
International Festival IMIFI, Answer Cancer, GMCA Gender Based Violence Strategy, Community4ALL
Wow World of the Women Mancheseter, North West Voluntary Sector Board, Pankhurst Trust/
Women's Aid, Feeding of Resilence, Lankelly Chase, 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 {NPC),Caritas Salford, Health Innovation Manchester, Heart Health steering
group, Citizen Advice Bureau Research advisory group, Greater Manchester Environmental Team,
Wining Heart and Mind, GM Equals, Christie Hospital Institute, British Museum Heritage Centre,
Barnardos, Work and Skills, Manchester Domestic Violence Forum, Community Health Equity
Manchester-strategic group, Greater Manchester Transport, Manchester Care and Repairs and many
more.
Actlvitles & Plans for Future Periods
Source of Income
OMVC5 grant services to provide health and wellbeing activities at Sheung Lok and welcome
centre
Salford VC5 Answer Cancer
Moj Domestic Abuse Project (Safe Harbourl
Manchester City Council's Work Club Grant to support Manchester residents in improving IT
and employment opportunities through a serie5 of learning and volunteering opportunities.
Trauma Response Hub
Independent Age Women 65+ friendship project
Manchester City Council Cost of Living
Good Things Foundation
UKS1- WEA project to provide education ,training and employment programme
Trailblazer Welcome Work Programme for people economic inactive
BBC CIN project to provide learn and play provision to Chinese children affected by domestic
violence
Hope for Cheetham project to provide holiday and home work club for young people age 9-16
years
Early help and extra support for General Advi￿ work
Awards
We have successfully extended our awards such as Investor in People Award, Matrix Quality
Mark, Advice Quality Standard IAQS)
Youth Ambition Quality Award
ualit Marks

WAI YIN SOCIETY
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
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 (partnership}-Promotion equality and social Justice 2022
National BAME Health & Care Award (Partnershipl-community Initiative of the year 2023
GM Answer Cancer Award- Outstanding Cancer Champion Organisation 2023
Financial review
During this financial year, we have continued to receive Significant funding from major sources such
as the Lottery Community Fund and Our Manchester Grant-both of which remain essential in
supporting women experiencing domestic abuse and sustaining long-term youth projects-along
with the Cost of Living Grant from Manchester City Council and GMCA. However, we have seen a
reduction in smaller funding streams, which ha5 contributed to a lower overall turnover compared to
the previous year. In recognition of the hard work and continued commitment of our staff, the Board
has approved the continuation of the salary uplift, ensuring that we maintain fair and competitive
compensation acr05S the organisation, and this enables us to retain talented Staff.
Investment powers and policy
Investment policy is reviewed annually in order that we can achieve the best return to further our
charitvs aims. Wai Yin is funded by a number of British companies and organisations 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
available funds in interest bearing deposit accounts and invested in a residentia I let pro perty. The
5t
balance held in unrestricted reserves at 31 March 2025 was £876,951 {2024,. £1,029,734) of which
£430,92712024: £573,378} 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 £221,000) The trustees consider
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 COn￿rn. Any reliance on grant funding is managed
through a flexible approach to Staffing.

WAI YIN SOCIETY
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 a ims, 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 participate fully 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 classes are open to people from many different nationalities.
They provide support and help to many other BME organisation5 through partnerships.
Trustees responsSblllties in relatTon to the financial 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 affair5 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 concem basis unless it is appropriate to presume
that the charity will continue in business.
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
rinancial statements 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:
th
4 November 2025

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WAI YIN SOCIETY
I report on the accounts of the company for the year ended 31 st March 2025, which are set out on
pages 7 to 20.
Respective responsibilities of trustees and examiner
The ts'ustees (who al'e also the dii'ectors of the company for the puryoscs of company law) al'e
responsible for the preparation of the accounts. The trustees consider tlwt an audit is not i'equired for
this ye￿. undei. section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent
examination is necdcd. Th¢ charity is required by company law to piepare acciued accounts and I am
qualified to undertake the examination by being a qualified member of The Association of Chartered
Certified Accountants.
Having satlsfied myself that the charity is not subject to audit under company law and is eligible for
independent examinatlon, it is my responsibility to:
examine the acco￿ltS undci. scction 43 of the 1993 Act) '
to follow the procedures laid down in the general Directions given by the Chai'ity Commission
under section 43(7)(b) of the 1993 Act; and
to state whether particular umtteis have come to my att¢ntRon.
Basis of independent examiner's report
My examination was carried out iii accordance with the general Directions gkven by the Charity
Comniission. An examination includes a review of the accounting recoi'ds kept by the charity and a
compaiison of the accounts presented with those records. It also includes consideration of any
unusual itCTns or disclosures in the accounts. and seeking explanations froni you as trustees
conceiming any such matters. The procedures undertaken do not provide all the evidence that would
be A'equired in an audit and consequcntly no opinion is gÉven as to whethcr th¢ accounts prescnt a
'ts'ue and fair view, and the repoit is limited to those matters set out in the statement below.
Independent examiller's statement
In connection with my examination, no matter has come to my attention:
{ l ) which gives me reasonable cause to believe that in any material i'espect the requirements
to kccp accounting records in accordance with section 386 of the Conipanies Act 2006. and
to prepare accounts which accord with the accounting iEcoi'ds, comply witli the accouiiting
requii'ements of the Companies Act 2006, ' and
which are consistent wÈth the methods aiid principles of the Stateinent of Recoinmended
Practice: Accounting and Reporting by Charities
have not been inet. or
(2) to whicli, in my opinion, attention should be drawn in order to enable a pi'oper understanding of
die accounts to be reached,
Janies Hilton Jones FCCA
Hilton-Jones Ltd t/a Con]miinity Accountancy se￿iCe
Hollinwood Busincss C¢ntre, Albert Street
Oldham, OL8 3QL
Ih
Dat¢: 4 November 2025

WAI YIN SOCIETY
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
(including income and expenditure account)
Year
Ended
31.03.25
Total
Funds
Year
Ended
31.03.24
Total
Funds
Notes
Unrestricted Restricted
Funds
Funds
INCOME FROM:
Donations and Legacies
Charitable Activities
Fundraising - Cancer Support
Other trading aclivilies
Inveslmenls
Other Income
TOTAL
(3)
(4)
3,639
57,877
4,951
397,316
6,500
8.590
455,193
6,500
35,925
7,788
2,015
516,011
7.903
661.249
15)
(6)
35,925
7.788
2,015
107.244
23,084
7,584
1,795
701.615
408.767
EXPENDITURE ON:
Raising Funds
Charitable Activities
TOTAL
3.371
255.207
258,578
4,634
408,253
412.887
8,005
663,460
671,465
2.006
698,330
700,336
{B)
NET INCOME (EXPENDITURE)
BEFORE TRANSFERS
Gains {Lossesl Dn Inv?slmenl Assets {13)
Gross Transfer between funds
(18)
(151.334)
(4,120) (155.454)
1,279
1.449
1,449
NET MOVEMENT IN FUNDS
{152,783)
(2,671) (155,454)
1,279
RECONCILIATION OF FUNDS
Total Funds Brought Fonvard
1,029,734
12,342
1.042.076
1.040,797
TOTAL FUNDS CARRIED FIVID
(181
876,951
9,671
886,622
1.042.076
The stalement of financial aclivilies indudes all gains and losses in the year. All incoming
resources and resour￿$ expended derive from continuing activities.
The notes on pages 10 to 20 form part of these accounts.

WAI YIN SOCIETY
REG. CO. NO. 3479994
BALANCE SHEET AS AT 31 MARCH 2025
2025
2024
Notes
FIXED ASSETS
Tangible Fixed Assets
Investments
{12)
(13)
332.440
116,250
344,519
116,250
CURRENT ASSETS
Debtors
Cash al Bank and in Hand
(15)
10,536
489.595
500,131
19,235
619,055
638,2go
LIABILITIES:
Amounts falling due
wilhin one year
116)
62,199
56,983
NET CURRENT ASSETS
437.932
581,307
NET ASSETS
886,622
1,042,076
ACCUMULATED FUNDS
Unrestricted
Reslricled
(18)
(18)
876,951
9,671
886.622
1,029,734
12.342
1.042.076
For Ihe year in question the company was enlilled lo the exemption from audit
under section 477 of the Companie5 Act 2006 relating to small companies.
-The members have not required the company to obtain an audit of ils accounis for
the year in question in accordance wÉth section 476.
The diredors acknowledge their ￿sponSibl11t1eS for complying with Ihe requirements of
the Act with respect to accounling records and Ihe preparation of accounts.
These accounls have been prepared in accordance ￿th the provFsions applicable to
companies subject to the Small companies, regime.
Approved on behalf of the Board
) Director
Juanita Yau
Dat@.' 4th November 2025
The notes on pages 10 to 20 form part of these accounls.

WAI YIN SOCIETY
STATEMENT OF CASH FLOWS FOR THE YEAR ENDING 31ST MARCH 2025
Reconciliation of net movement in funds to net cash flow from oporating activities
2025
2024
Net movemenl in funds
Add back depreciation
Deduct investment income
DecreaseJ{increase) in debtors
Increasel(decreasel in creditors
Net cash used in operating acttvitie8
(155,454)
13,353
(7,788)
8,699
5,216
135.974
1.279
15,941
(7.584)
(13,553)
47,644
51,561
Cash flows from investment activities:
Interest & Rental Income
Purchase of fixed assets
7,788
(1,274)
7,584
(2,590)
Net cash provided by investing aclivities
6,514
4,994
Increasel{decrease) in cash and cash equtvalents during
the year
(129,460)
(46,567)
Cash and cash equivalents brought forward
619.055
665,622
Cash and cash equivalents Carried forward
489,595
619,055

10
WAI YIN SOCIETY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES
(al Basis of preparation and assessment of going concern
The accounts (financial statements) have been prepared under the hislotical cost convention with
ilems recognised at COSt or transaction value unless olherwise slated in the relevanl notes to these
accoLtnls. The financial stalemenls have been prepared in accordance with the Slalemenl of
Recommended Practice-. Accounting and Reporting by Charities preparing Iheir accounls in
accordan￿ wth the Financial Reporting Slandard applicable in the UK and Republic of Ireland
(FRS 102) January 2019 and Ihe Financial Reporting Standard applicable in the United
Kingdom and Republic of Ireland (FRS 102} and Ihe Charilies Act 2011.
The charity conslilutes a public benefit enlily as defined by FRS 102. The InJ51ees consider thal
there are no material uncertainties aboul the charIt￿S ability lo continue as a going concem.
Ib} Funds structure
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
the donor.
When Ihe requirements of the restricted funds are mel (eg assets are purchased) the transaclion is
8hown as a movemenl in funds from reslricted to unrestricted funds.
Unrestricted income funds comprise those funds which the truslees are free to use for any purpose in
furtherance of the charitable objecls. Unrestricted funds include designated funds where the trustees,
at their discretion, have created a fund for a specific purpose.
Further details of each fund are disclosed in note 18.
(c) Income recognition
All income is recognised once th8 charÈly has entitlement to the income. it is probable that the income
will be received and Ihe amount of income receivable can be measured reliably.
Donations and grants are recognised when the charity has been nolified in writing of both the amount and
settlement date, In the event that a donation or grant is subject to condition5 that require a level of
performance before the charity is entitled lo the funds. the income is deferred and not recognised
until either those conditions are fully met. or the fulfilment of those condilions is wholly within the
control of Ihe charity and it is probable Ihat those conditions wll be fulfilled in the reporting period.
Grants received for future periods are deferred.
Inlerest on funds held on deposit is induded when receivable and the atTh)unl can be measured
reliabty by the charity., this is normally upon notification of the interest paid or payable by the bank.
(d) Expenditure Recognition
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
mmilting the charily to that expenditure, it is probable that settlemenl wtll be required and the
amount of the obligation can be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses including support costs and
governance costs are allocated or apF)Ortioned to the applicable expenditure headings. For more
information on this attribution refer lo note (h) below.
(e) Taxation & Irrecoverable VAT
All granl income and donations are outside the scope of VAT. The chariiy is not registered for VAT
Irrecoverable VAT on expenditure is attribuled lo the calegory of expenditure on which it is incurred.
No provision has been made for laxalion as exemption has been granted by HMRC from taxation
under Sections 46610 493 of the Corporation Taxes Act 2010 Of Section 256 of the Taxation of Capilal
Gains Act lo Ihe extent Ihal surpluses and gains are applied for tharitable purposes.
(fl Allocatlon of support and governance costs
Support costs have been allocated between governance cosls and other support costs. Governance
costs comprise all costs involving the public accountability of the charity and its Complian￿ with
regulation and good practice. These costs include costs related lo independent examination and
legal and professional fees logelher wilh an apportionment of overhead and support costs.
GovernanGe costs and support cosls relating lo charitable activitles have been apportioned based
on staff time and Ihe usage of facilities and seTvices for management purposes.
The allocation of sUPPOrt and governance cosls is analysed in note 9.

11
WAI YIN SOCIETY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
Ig} Costs of raising funds
The costs of raising funds consisls of freelance consullancy costs and investment property costs.
{hl Charitable Activities
Costs of charitable adrvities include governance costs and an apportionment of support costs as
shown in nole 8.
{1) Tanglble flxed assets and depreclation
All assets costing more than £500 are caFNlalised and valued al historical cost. Depreciation is
charged on Ihe following basis-
Land & Buildings
20h on cost
Computer Equipment
33.330A on cosl
Office Fitlings & Equipment
25Yo on cost
Building Improvements
10% on cost
The total of any capital grants are recognised in the Statement of Financial Activities in the year
Ihey are received, as required by the SORP, and not defetred over Ihe life of the relaled assets.
Ul Investments
Investments comprise inveslmenl in la￿1 and buildings and are mèasured al fair value.
Fair value has been established with reference to an average of an estate agenl estimale for the propety
and the street average for similar properties over a 12 month period to September.
The building was let as a domestic dwelling. The charity is responsible for wear and te8r repairs.
Ik) Reallsed galns and losses
All gains and losses are taken to the Statement 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 to the first day of the finan￿al
year. Unrealised gains and losses are calculated as the dtfference between the lair value al the year end
and their varying value. Realised and unrealised inveslment gains and losses are combined in
the Statement of Financial Activilies.
{1) Debtors
Trade and other deblors are recognised al 5elllement amounl due after any trade discount offered.
Prepayments are valued al the amounl prepaid net of any Irade dtscounts due.
(m) Credltors and Provislons
Creditors and provisions are recognised where the charity has a present obligation resulting from a pasl
event that will probably result in Ihe transfer of funds to a Ihird party and the amount due to settle the
obligation can be measured or estimated reliably. Ciedilors and provisions are normally recognised al their
selllemenl amount after allowing for any trade discounts due.
In) Pensions
The company operates a defined contribution pension scheme. The assets of the scheme are held
separalely from those of the company in an independenlly adminislered fund. Contribulions
payable for the year are chaiged against the income and expenditure account.
The pension scheme is an aulo enrolmenl compliant scheme. The charily has no liabilities
beyond making ils conlribulions and paying across the deduckn'ons for the employee's conlribulK)ns.
lo) Operatlng Leases
Payments under operating leases are charged to the income and expendilure account in the
period lo which they relale.
Ip) Donated Servlces
The charity has on average 60 volunteers al any one time assisting with re￿ption, adminislralion,
café and classrooms. No financial value has been rellected in Ihe accounts for these donated seNices.
{q) Taxation
Corporation lax is provided on Ihe profits of the residential property lelting as this is nol an exempt aclivily.

12
WAI YIN SOCIETY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 202S
2 NET INCOMING RESOURCES FOR THE YEAR
2025
2024
This is stated after charging..
Depreciation
other Financial Services
Independent Examiners Fees
13,353
15,941
360
2,296
2,656
3 DONATIONS & LEGACIES
Unrestricted Restricted
Total 2025
Unreslricted Restricted Total 2024
Donations
3,639
3.639
4,951
4,951
8,590
8.590
7,903
7,903
7.903
7.903
4 INCOME FROM CHARITABLE ACTIVITIES
Unrestricted Restricted Total 2025
Home Office - e-visa pioject
Geriomics
Community Fund - M8 (£21.332 deferred, £20,897 released)
MCC M8
MCC GM Moving
MCC Our Manchester
MCC Gazebo
MCC Welcome Cenlre
MCC Cost of Living
MCC Social Connections
MCC NIF
Young Manchesler
MCC - Work Club
Salford - Answer Cancer
Good Thing Foundalion
N Mcr Communily Partnership- UKSI
GMCA- Safe Harbour
GMCA- Cost of Living
TFGM Bike Library
Manchester Care & Repair
Womens Voices {£4,727 released)
Gaddum Centre
Jigsaw Homes - Motiv8
Support Worker
Membership
Classes & Actiwties
Lunch Club
11,915
28,118
127.560
1,235
250
100.000
500
1.200
7.496
4,500
2,500
12.853
8,697
8.000
11,915
28.118
127,560
1,235
250
100,000
500
1,200
7,496
4,500
2,500
12,853
8,697
8.000
18.087
33,024
39,000
831
2,250
750
4,727
2,500
1,910
1.862
2,782
16,189
16,457
455,193
18,087
33,024
39,000
831
2,250
750
4,727
2,500
1,910
1,862
2,782
16,189
16,457
57,877
397,316

13
WAI YIN SOCIETY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4 INCOME FROM CHARITABLE ACTIVITIES
Previous Year
Lloyds Foundation
Big Lottery- Building Belter Opps
Community Fund - M8
(£20.897 deferred. £20.475 released)
Community Fund - National Lottery Awards for All
Depl. for Levelling Up, Housing & Communities
MCC BNO
MCC BNO Summer Activities
MCC Our Manchesler
MCC Winter Hub
MCC Newspaper
MCC NIF
Young ManGhester
Gaddum- Carer Nelwork (MCCP)
MCC - Work Club
Macmillan (£5,000 released)
Salford- Answer Cancer
Salford College
Good Thing Foundation
Centre for Ageing Better
Royal Exchange Theatre Company
NHS ThAanchester CCG - Trauma (£2,734 released)
NHS England Men181 Health
Manchester University NHS Foundalion Trust-CDC
Manchester University NHS Foundalion Trusl -m8
N Mcr Cornmunity Partnership- M8
N Mlcr Community Partnership- Digital Buddies
N Mlcr Community Partnership- Ambassador
N Mlcr Community Partnership- BNO
N Mlcr Community Partnership- Other
University of Manchester research
University of Cardiff
GMCA- Safe Harbour
Greatersport
TFGM - Bike Library
Independent Age (£8,375 released)
Manchester Care & Repair
Womens Voices (£4,727 deferred)
Your Housing
Jigsaw Home8- Motiv8
Support Worker
Membership
Classes & Aclivilies
Lunch Club
Unrestricted Restricted Total 2024
25,000
25.000
9.536
124,962
9.950
39,990
10,000
7.500
100,000
4,000
1,500
2,168
16,309
2,500
9,850
5,000
8,000
2,736
1B,600
1,120
3,715
2.734
35,000
19,120
5,CiOO
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
9,733
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
16.309
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
5 OTHER TRADING ACTIVITIES
--202&-----
Unrestricted Restricted
--2024----__
Unrestricted Restfflcled
Total
Total
Room Hire
Meeting Attendance
Research Participation
Advice Sufgeries
Photocopying
Hosling Events
Talks
Secondment
5,680
22.039
1,(K11
5,680
22,039
1.001
6,880
7,927
3,682
1.807
88
750
1,950
6,880
7,927
3.682
1,807
88
750
1.950
68
7,137
35,925
7,137
35,925
23.084
23,084
6 INVESTMENT INCOME
Bank Interest
Investment Property
33
7,755
7,788
24
7,560
7,584
24
7.560
7,584
7.755
7.788

14
WAI YIN SOCIETY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
10 STAFF COSTS AND NUMBERS
2025
2024
Slaff Costs-.
Wages and Salaries {incl. Cleaners,Tutors, Child(are)
Redundancy
Social Security Costs
Pension Costs
420.609
2,733
25,800
7,452
456.594
401,069
27,929
436,085
No employee earned £60,000 per annum or more.
The total number of staff in the year was 33 (2024: 39) with an average of 29 per month.
The average number of employees, on a full lime equivalent basis. analysed by function was..
Services
Management and adminislralion of the charily
13
16
16
19
Neither the Chair nor any other directors received any remuneration for their seNices or pension
contribution during the year.
The charity considers its key staff comprises the Chief Executive. Help Through
Crisis Manager and Finance Manager.
The remuneration, including pension contributions, of key siaff in the year was £133,105 (2024 £137,362).
11 DIRECTORS. (MANAGEMENT COMMITTEE) REMUNERATION AND EXPENSES
No remuneration directly or indirectly out of the funds of the charily was paid or
payable. during the period. lo any trustee or lo any persons known to be connected
with any of them.
No reimbursement of expenses has been made or is due to be made lo any of the trustees
in respect of the period.
12 TANGIBLE FIXED ASSETS
Securityl
Building
Computer
Fittings &
Improvement5 Equipment Equipment
Land &
Buildings
Total
COST
As al 1 Apiil 2024
Additions
Disposals
At 31 March 2025
478.886
158.242
65,956
698
69.351
576
772,435
1,274
478.886
158,242
66,654
69,927
773,709
DEPRECIATION
As at 1 April 2024
Charge for YeaF
Disposals
At 31 March 2025
143.667
9.577
153.677
771
63,719
1.658
66,853
1,347
427,916
13,353
153,244
154,448
65.377
68,200
441,269
NET BOOK VALUE
Al 31 March 2025
At 31 March 2024
325.642
335,219
3,794
4,565
1.277
2.237
1,727
2,498
332,440
344,519
13 INVESTMENTS
2025
2024
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
116,250
116.250
116,250
The building was purchased in March 2017 for the purpose of rental. and the cost was taken as fair value.

15
WAI YIN SOCIETY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
14 CAPITAL COMMITMENTS AND CONTINGENT UABILITIES
2025
£ nil
2024
£ nil
Capilal Commitments- contracled bul not provided for
There were no contingetbl liabilities al 31st March 2025 (31 st March 2024. £nil).
15 DEBTORS
2025
2024
Other Debtors
Accrued Income
Prepayments
1.480
3,755
5,301
10,536
411
12,206
6.618
19,235
In 2025 £5,516 (2024 £16,134) relales lo restricted funds.
16 LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other Taxes and Soci81 Security Costs
Deferred Income
Other Creditors
Accruals
1,031
53,679
26
7,463
62.199
1,307
25,624
21,441
8,611
56,983
In 2025 £54,048 {2024 £31,934> relales to restricled funds.
17 DEFERRED INCOME
2025
2024
Deferred income comprises of grants received in advance.
Balance as at 1 st Aptil
Amount released lo income earned from charitable aclivilies
Deferred in year
Balance Carried Forward
25.624
{25.624)
53.679
53,679
41,284
(41.284)
25,624
25,624

16
WAI YIN SOCIETY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
18 MOVEMENTS IN FUNDS
Balance
at 1 April Incoming
2024
Balance
Outgoing at 31 March
2025
Transfers
Restrlcted Funds
Our Manchester
Communily Fund- M8
Community Fund- Awards for All
Young Manchester
MCC Work Club
MCC NIF
MCC M8
MCC Cost of Living
MCC GM Moving
MCC Gazebo
MCC Welcome Centre
MCC Social Conneclions
Dept for Leve11ing Up, Housing & Comms
Answer Cancer
Cancer Support fundraiser
N Mcr Communily Partnership- UKS1
Mcr Univ NHS Foundation Trust- M8
GMCA- Safe Harbour
GMCA - Cost of Living
Jigsaw Nomes Moliv8
Home Office - &vis8 project
Genomics
Manchester Care & Repair
Your Housing
Women's Voices
TFGM - Bike Library
100.000
127.560
(100.000)
(127,481)
(1.950)
(12.433)
(8,700)
(4.668)
(1,235)
(7,49si
(250)
(446}
{1,200}
{2,500)
{2,164)
(8,000)
(8.573)
(33,214)
(1,071)
(38,975)
(831)
(1,980)
(11,915)
(28,118)
(750)
(79)
2,738
788
429
12,853
8.697
2,500
1,235
7,496
250
S￿)
1,200
4,5¢J)
2,168
54
2,000
930
1,234
8,0(KJ
11,451
33.024
2,878
(190)
1,071
39,000
831
1,910
11.915
28.118
750
25
70
(145)
145
4,727
2,250
(4,727)
(2,463)
213
Reslricted Ca
al Funds..
Our Manchester
GMCA
Community Fund M8
TFGM Bike Library
MCC Underspend - Burden5
MCC SV Work Club
762
1.022
1.649
1,381
260
360
12,342
(190)
(2)
(475>
(460)
(260>
360)
412,887
572
1,020
1,174
921
408.767
1,449
9,671
Unrestricted Funds
General Funds- Other
nveslment Properly
913.484
116,250
1.029,734
107,244
{1,449} (258,578)
760,701
116.250
876,951
107,244
1,449
258.578
Total Funds
1,042,076
516.011
(671,465)
886,622

17
WAI YIN SOCIETY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
18 MOVEMENTS IN FUNDS cont...
Balance
at 1 April Incoming
2023
Balance
Outgoing at 31 March
2024
Previous Year
Transfers
Restricted Funds
DWP
Our Manchester
Community Fund- M8
Big Lottery- Building Better Opps.
Communily FLJnd- Awards for All
Young Manchester
MCC Underspend Burdens
MCC Wotk Club
MCC Newspaper
MCC NIF
MCC Winter Hub
MCC BNO
MCC BNO SummerAclivitie5
Depl for Levelling Up, Housing & Comms
Answer Cancer
N Mcr Community Partnership- BNO
N MGr Community Partnership- M8
Mcr Univ NHS Foundation Trust- CDC
Mcr Univ NHS Foundation Trust- M8
NHS England Mental Health
GMCA- Safe Harbour
Gaddum - Carers Network (MCCP)
Greatersporl
Jigsaw Homes Motiv8
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
100,000
124.962
9.536
9,950
16,309
(100,000)
(125.0411
(9,5761
(7,2121
{16,300}
(5,365)
(9,930)
(2.004)
{79)
2,738
4,481
414
9,850
1,500
2,168
(331)
504
2.168
34
(34)
53
134
10,000
7.500
39,990
8.000
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)
17,634)
{39,060)
{8.138)
<4,940)
16,680)
119,228)
{3,929)
135,135)
(37,009)
(2,500)
(4,700)
(9,733)
(6,250)
(5,057)
{3,499)
(22,820)
(9,453>
(28.375>
(656)
930
138
108
1,071
135
57
499
P75)
(145)
(1,381)
213
Reslricted Ca
ilal Funds..
Our Manchester
GMCA
Comfflunity Fund M8
TFGM Bike Library
MCC Underspend - Burdens
MCC SV Work Club
Big Lottery- Reaching Comms.
952
2,947
2,297
(190)
{1,916)
(648)
762
1,022
1.649
1,381
260
360
(91
1.381
(330)
331
326
2,774
720
389
54
11.753
(130)
(360)
380
543,901
541.716
12,342
Unrestricted Funds
Designated Funds
General Funds- Other
912.794
116,250
1.029.044
159.899
(2,774) (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 ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 Icont...)
18 RESTRICTED FUNDS (cont..}
Detai15 re funds..
DWP
Our Manchesler
MCC Underspend (Burdens)
MCC Winter Hub
MCC BNO
Communily Fund- M8
Towards workplace support
staff and general running costs
To suppori victims of domestic abuse
To provide a wami hub
Towards activities
Motiv8 is a programme for people aged over 25 across Greater
Manchester who are expeiiencing issue5 Wlth health, alcohol
drugs, domestic violence. debt. homelessness or other challeng6S
in their lives to get back on Ir8ck.
Big Lollery-Building Better Opportunities To support training and employment
Community Fund- Awards forAII
To 5UPPOrt women 504 on employment
Mlcr Univ. NHS Foundation Trust- CDC To promote Community Diagnostic Cenlres
Mlcr Univ. NHS Foundation Trust- M8 To deliver health and wellbeing
NHS England Mental Heath
Towards mental health support
Young Manchester
Towards youth aclivities
MCC Work Club
To support peoFle finding employment
MCC NIF
Towards a an aclivily programme al the Welcome Centre
Depl of Levelling Up, Housing &
To support peotAe relocating from
Communilies
Hong Kong
To support peO￿e who suffer from cancer
Towards the use of piemises and activities
To support the wellbeing of people who are living in M8
To provide carers contact poinls
Cancer support to Chinese people.
To support urban fish farm, cycling workshops, fvrniture upcycling
and IT drop-in sessions.
to provide additional resour(xs and culturally appropriate materials
To provide victims support services
Towards activities
Towards staff salary, meetings and use of room
Towards a Muslim womens project
To provide advice and cullurally appropriate support to Chinese and
ethnically diverse communities so thal they know their rights and
Towards DIY sessions
Towards a partnership Muslim Womens project
Towards the e-visa project
Answer Cancer
N Mlcr Community Partnership BNO
N Mlcr Community Partnership M8
Gaddum Cenlre (Carers Network)
Genomics
Your Housing
GMCA Cost of Living
GMCA- Safe Harbour
Greatersporl
Jigsaw Homes Motiv8
Univ. of Cardiff
Independent Age
Mcr Care & Repair
Womens Voices
Home Office
Capital
These grants are spent. The balan￿ represents future depreciation.
Our Manchester
laptops
MCC NeighboLJrhood Fund
defibrilator
GMCA
sign in system & air purifiers
Communily Fund M8
towards a fridge freezer, telephones and shutter al the Welcome Cenlre
Transport for Greater Manchesler
towards a bike library

19
WAI YIN SOCIETY
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 {cont...)
19 FINANCIAL INSTRUMENTS
The charity only has financial assels and liabilities of a kind that qualify as basic financial inslrumenls.
Basic financial instruments are initially recognised on a tiansaclion value and subsequently measured at their
settlement value wlh the exception of bank loans which are subsequently measured at an amortised cost using the
effectie interest method.
20 OPERATING LEASE COMMITMENTS
The charily has the following annual commitment urKler operating leases.
Vehicles &
Equipment
Total
2025
Totsl
2024
Leases which expire.. within one year
Leases which expire.. between 1 and 5 years
1,589
1,589
The 15 year lease on Ihe Grosvenor Centre expiring in 2022 has not yet been re-negotiated. The lease
for the Cheelham Welcome Cenlre is for 25 years and is based on a peppercorn rent. The lease of the
Sheung Lok Centre in Justin Close is for 25 years ending 51h June 2050 and is based on a peppeico¥n renl.
Unre$lri¢ted
Fund5
Rastrtcted
Funds
21 ANALYSIS OF NET ASSETS BETWEEN FUNDS
2025
Tangible Fixed Assets
Investments
Current Assets
Liabilities
Net Assets at 31 March
329.774
116.250
439,078
8,151
876,951
2,668
332.440
116.250
500,131
62,199
886,622
61,053
54,048
9,671
Unreslricled
Funds
Resliicled
Funds
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Tolal 2024
Tangible Fixed Assets
Investments
Current Assets
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
22 CONTROL OF THE COMPANY
The company is under the control of the Board of Directors (Chatity Trustees), who are 811 unpaid
volunteers. The PSC is Juanita Yau.