Company reglstration number 03093200 (England and Wales) Charlty reglstratlon number 1076290 (England and Wales) CHINESE COMMUNITY CENTRE- BIRMINGHAM ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH Z025
CHINESE COMMUNITY CENTRE- BIRMINGHAM LEGAL AND ADMINISTRATIVE INFORMATION TRUSTEES MrWKAu M5YMAu MISS Q Huang Mr NCT5en8 Mlss HM Zhang Mrx Zhang SECRETARY MrA Chan COUNTRY OF INCORPORATION Unlted Klngdom IEn8land and Wales) 03093200 CHARITY REGISTRATION England and Wales 1076290 REGISTERED OFFICE Q-Lorc Resource Centre 99 Bradford Street Blrmlngham West Mldlands B120NS INDEPENDENT EXAMINER Klrsty jackson FCCA FCA JW Hlnks LLP Chartered Accountants 19 Hlghfleld Road Edgba5ton Blrmlngham 815 3BH
CHINESE COMMUNITY CENTRE- BIRMINGHAM CONTENTS PAGE Trustees report Independent examlner'5 report Statement of flnancial activities 8alance sheet Note5 to thè financial statements 10-16
CHINESE COMMUNTfY CENTRE- BIRMINGHAM TRUSTEES REPORT IINCLUDING DIRECTORS, REPORTI FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual report and financial statements for the year ended 31 March 2025. The financlal statements have been prepared in accordance wlth the accounting policies set out In note I to the financlal statements and comply wlth the charity's governing document, the Companies Act 2006, FRS 102 "The Financial ReportSng Standard applicable In the UK and Republic of Ireland" and the Charities SORP "ActountSng and Reporting by Charltles.. Statement of Recommended Practice applicable to charities preparin8 their accounts In accordance with the Flnancial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" OBJECTIVES AND ACTIVITIES CCC-B'S fundamental oblectlve Is community development, achleved through establlshlng and maSntainlng a spate where servlces and actlvlties to promote the economlci physlcal and social health and wellbelng of Chinese citlzens can be planned and dellvered. The Chlnese Communlty Centre In Blrmlngham 55 a place where people come together to learn, share and offer opportunltles for the wellbelng, soclal care and cultural enrichment of other5. Our vision is to become a vibrant hub that contrlbutes tg the cultural, clvic and business Ilfe of Blrmln8ham and the West Mldlands. The Centre fulfllls Its charltable alms by provldlng a walk-ln and telephone advlce and advocacy servlce, Interpretatlon servlces for clinlcs and hospltal visits, health prornotlon events, carers support and a variety of education servlce5 and employment services. We Iso organlse social, sport5 and cultural events, as well as promote the 50ci31 welfare, health and education needs of the Chinese communlty to statutory and other voluntary service provlder5. How our Actlvitle5 dellver publlc beneflt CCC-B'S services and activlties are desSgned to 8lve Chlnese cltlzens agency to help cltlzens Ilve Independent, purp05eful and fulfilllng Ilves. We reduce Isolation and IDnellness among those most at risk - the elderly and those unable to acce55 the labour market. We encourage and Support IndSvlduals to partlclpate In actlvlties that help them bulld confidence whlch In turn enables the communlty to flourSsh. We promote employablllty by provldlng opportunltles for people to volunteer, learn practical skSlls Includlng Engllsh language and 8aln quallflcations. The Centre Is 5UPPOrted by a large group of volunteers who help to dellver our activltle5 Publlc beneflt Th¢ trustees have pald due regard to Buldance issued by the Charlty Commls51on In decldlng what actSvltles the charSty shou5d undertake.
CHINESE COMMUNITY CENTRE- BIRMINGHAM TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2025 ACHIEVEMENTS AND PERFORMANCE l. Communlty Development We support communities by provldlng the followlng services Al Information, Advlce & Guldance IIAGI Servlce The 12.month Income Maxlrnlsatlon Grant from Blrmlngham Council ended in January 2025. This led to several slgnSficant advancements.. Re- achleved AQS accredltètlon. Wllllam Chen, our princlpal advlser, obtained L2 IAG accreditatlon. We hlred a Cantonese speakln8 advlser to address the lan6ua8e requirements of Cantonese servlce users. Our advlser5 participated in 22 beneflt and housin8 tralnln8 se551ons to update their knowledge and skllls. Estab115hed new partnershlps and referral channels with external speclalist IAG provlders, fulfllling our 5trate8lc oblectlves In facllltating our communltV'5 acce55 to support from a broader IAG prov151on network. Offered welfare and digltal sk5115 workshops Recruited and 5UPPOrted volunteers to work with IAG advlsers In dellverlng above servlces. Bl Health Development The objective5 of our health Service are to reduce health Inequalitle5 by raSslng awareness and provldlng Informatlon enablln8 Individuals to understand and manage health condltlon5. Appointment Booklng & Health Interpretlng Service that asslsts clSents, especSally elderly Chlnese people, to access NHS health servlcÈs and communlcate wlth medlcal professlonalg. The setwSces provlded Include callln8 GP surgeries on behalf of 5ervSce users to book appointments, readSn8 letter5 from GP and hospltals and conflrm appolntrnents on behalf of servlce users, as well a5 providSn8 on-site Snterpretatlon for servlce users In GP surgerle5, hospltals, treatment centres, dental surgerle5 and optlclans. These servlces are free as they are funded by Blrmlngham & Sollhull Integrated Care Servlce (Bsol ICSI. Informatlon Llbrary- We gather Information on health topScs relevant to the Chlnese communlty. Two geneial health events each year- We exceeded our target of two health events. May 2024- Health Checks Day, delSvered by cllnlclans from Belle Vue Medlcal Centre October 2024-'Your Health & Wellbelng Matters, March 2025-'Women's Health Matters, wlth InvSted cllnlclan5 from varlous NHS organlsatlons. We scheduled th15 to take place as an InternatSonal Women's Day event. 4 cancer-focused Informatlonlawareness-ra151n8 event5 each year Thls Included contrlbutlng to third party events as well as organlslng our own events. Extreme Heat and Skin cancer Prostate cancer We provided volunteer Interpreters for the NHS Cancer Tour Bus whlch was located near St Martln's Church on two days Sn September 2024 On the back of the Cancer Tour Bus, we Invlted UHB Llver Screenlng Unit to come to Dlgbeth. The flrst event was heavlly over- subscrlbed so we or8anized a callback exclu51vely for people who were unable to be seen. We subsequenily organized another session 50 that 3 screening sessions were held between November 2024- February 2025. Phy51cal Actlvitles Table tennis- Saturday and Wednesday table tenni5 groups meet year round Walk Group - Goes out durlng the warmer months Aprll October, 5-6 walk5 around the region wlth visits to place5 of interest each year Chinese cultural dance - Practice at the centre year round, public performances especially during the ChSnese New Year perlod Other activities when opportunltles and resources are avallable.
CHINESE COMMUNITY CENTRE- 85RMINGHAM TRUSTEES REPORT IINCLUDING DIREcfoRS' REPORn ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 The 42-week 'Dance to Health, falls prevention programme ended In April 2024. Unfortunately, none of the participants volunteered to keep the programme going. All our physical activities are led by volunteers who are supported by our Health Development Offlcer and Volunteer Coordinator. Cl Wellbein8 CCC-B runs a wlde range of actlvitles deslgned to promote the mental and emotlonal wellbeing of the Chinese communSty, They intlude: Sewln8 group Karaoke Tuesday Social Club Restarted In August 2024 after a pause. It was led by a group of youn8 volunteers who led a lanBua8e café, table top games and craft actlvltles Keep in Touch telephone calls to help1501ated people stay connected to the communlty Monthly brSng & share food gatherlng Monthly wellbeln8 Session with 8Srmin8ham MIND TopS¢s are chosen by partlcipants. Thls year, the facllitator covered Coplng with ihe tost of Ilvln8 crlsSs- Pharmacy First & 111,. Improvln8 51eep,' Aromatherapy Ad hoc trSps and outlngs These are all volunteer-led actlvities or led by stafflexternal facllltators wlth volunteer support. In january 2025, we hosted the first of a planned serles of wellbeSng conversations led by IMROC, an organlzation commlssioned bv BlrmSngham & Sollhull Mental Health Trust to develop Peer Support and an Expert By Experlence programme. DI Carers Support Carer5 assessments are central to our Carer seNlce. We actlvely conduct comprehenslve needs assessment5 for those whose car(ng role has a slgnlficant Impact on one or more Bspects of thelr Ilves. Based on the assessment, the team formulate5 and adheres to a sUPPOrt plan that encompasses all relevant actlon polnts, and we revlew the outcomes after three months. Informatlon dlssemlnatlon ha5 been glven more strateglc emphasls. We regularly upload blllngual servlce Informatlon through Wechat or WhatsApp groups to ensure that carers are Informed of relevant servlces and new actSvltles avallable In Blrmlngham. More paftnership ?nd networkln8 wlth other or8anisatlon5 SUPPOrtSng unpald family carers In 81rmlngham. Wellbeing actlvSties were dlverslfied and attracted many more carers. They continue to be led by volunteer5, many of whom are carers themselves. 5. Thls year we ran di8ital skllls workshops enablln8 carers to access onllne service5 and beneflts. El Elderly Support Hong Que Day ServSce HonB Que Is a day opportunities service provldln8 a safe space that meets the language and cultural needs of older Chlnese citizens. These citizen5 are at very hlgh risk of Isolatlon, lonellness and depresslon due to lack of English, Illiteracy in all languages and low IT skills. Hong Que aim5 to support service u5er5 to Ilve happyi healthy, independent Ilves in Ilne with natlonal and local strateglc prlorltSes. We have a yearly, weekly and daily schedule whlch Includes meet & 8reet, sharing personal news and slgnlflcant events, exercise including local walks, activities for mental stimulation such as art & craft and tabletop games. Chung Ylng Cantonese Restaurant monthly meal for the elderly Chung Ying Cantonese Restaurant owner James Wong provlde5 a free meal for 30 Chinese cltlzens aged 60+ on the flrst Wednesday of each month. We provide the booking System for thi5 benefit.
CHINESE COMMUNITY CENTrE- BIRMINGHAM TRUSTEES REPORT IINCLUDING DIRECTORS, REPORn (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Fl Supporting Hong Kong BNO Visa Holders We 5UPPOrt Hong Kong BNO visa holders whenever opportunltles ar15e. Th15 year, Art Therapies UK obtalned a grant to support Hon8 Kongers through artlst-led activlties. We co-dEsl8ned a projert called 'Photo Ramble5'. ATUK engaged a photographer to lead walks around the region. Activitie5 alternated between photography walks and 'cla55room' sessions at CCC-B where phot05 were edlted and selected for display. In a serendipitous moment, Stryx Gallery In the lewellery Qvarter offered us use of their communSty gallery - we were able to use this to display photO8raphs as well as drawlngs and painting5 done at previous art workshops wlth Stryx Gallery staff. We run a What5App group speclflcally to share third party events deslgned to help BNO'S bulld their Ilfe In the UK. This included workshops on property, money matters and Engllsh for work. 2. Soc131 & Cultural Connectlon5 In order to help the Chlnese community stay in touch wlth or learn about thelr cultural inherltance, we organlse cultural event5, partlclpate in Chlnese community festivals and take part in other communities, events. In September 2024, our volunteers held a Mooncake fundraSslng sale at the monthly market In Chlnatown. We took the opportunlty to raise awareness of the Mld-Autumn FestSval, one of the key date5 In the Chlnese cultural calendar. In February this year, we held our annual stall at Birmingham Lunar New Year Festlval. We use the Lunar New Year stall to promote Chinese culture- it is the secondary objettlve after promotin8 CCC-B. Fundraisin8 IS the 3rd oblectlve. We were asked to dellver a cultural Competency workshop for health professlonals thls took place on the artual day of Chlnese New Year129.1.20251 slnce this was normal worklng day for non.Chlnese. We also promote cross-cultural connettlons whlch helps promote coheslon and a sense of belon8Sng in the wlder communlty. In April 2024, we were Invlted to v155t Hereford Clder Museum. We organSzed a coach trlp - our members enjoyed the museum and Hereford Cathedral. They also enloyed the spectacular vlews of the Malvern Hlll5. In july 2024, we h05ted Brum Rocks as a 'Chlrlsh' event. A rock music & sSnglng workshop took place at CCC-B to which Birmlngham Irish Assoclatlon were also Invlted. A small group attended the concert that was held In Blrmlngharn at the end of the prolecl. Also in July, we hosted a Scottbsh Country Danclng evening. Our members had a lot of fun learnln8 new dancers wSth an Engllsh caller. In March 2025, Wan Sheung were Invlted to perform In the Natlonal Trust's 'Blg Blossom Brehk,, celebratln8 the Sprlng cherry blossom. Unfortunately. the annual St Patrick's Day Parade was cancelled th15 year for loglstlcal reasons. Our Chinese cultural dance Broup Wan Sheung have performed in thls for many years.
CHINESE COMMUNITY CEMfRE- BIRMINGHAM TRUSTEES REPORT IINCLUDING DIRECTORS, REPORll ICONTINUEDI FOR THE YEAR ENDEO 31 MARCH 2025 3 .Advo¢acy & Voice We are regarded as the primary organi5ation representlng the Chlne5e communlty in Birmln8ham & West Midlands. We have a role and responsibility to capture and share the voices of the community, and to advocate for their needs. Birmingham Clty Council and NHS organisations In B5rmlngham and other parts of the reglon regularly ask us to facilitate engagement wlth the Chinese communlty. Thls15 often in the form of con5ultatSons and focus group5 but also Include5 helping produce Chinese language health informatlon in different formats. For example, in February 2025 we 5UPPOrted Blrmlngham & Sollhull ICS Cancer Partnership to produce vldeos to promote breast and cervical 5creenlng. The video needed to be produced In Mandarin and Cantonese. We arranged for four women to take part- two speakers and two interpreters. A Chinese PhD student sought our help to find particlpants for her research Into the experience of Chinese cltlzens seeklng mental health support. Another Chinese PhD student wanted help to flnd participant5 for hls sociolingulstlc study into IdentSty construction of 8ritish-born Chlnese. In September 2024, we produced a public statemen¥ on race hate crime and the situatlon In Blrmin8ham to rea55ure the local Chinese community. We felt this wa5 necessary after the anti-chinese sentiment that occurred during Covid. There Is an educatlonal element to our work so In May 2024, we produced a poster settlng out the process for reglsterlng to vote in the Local Elèctions and the Reglonal Mayoral Elections. We encourage eliglblo voters to reglster as no vote means no voice. We hosted an information session delSvered by 8T Voice on the switchover of telephone lines from analogue to digltal a move that would affert quite a large number of older Chlnese people. We regularly translate publlc health Information messages Sncludlng Scam alert5, hotlcald weather warnlngs, etc. We produce ad hoc bulletlns that conlaln informatlon and news. FINANCIAL REVIEW The Centre's total Income for 2025 was £206,74912024.. £257,6541. Total expendlture was £234,92112024: £253,026) re5ultlng In a deflclt for the year of £28,17212024: surplus £4,627). Reserves policy It 15 the pollcy of the charity that unrestrlcted fund5 whlch have not been designated for a speclfSc use should be maintslned at level equivalent to between three and six month's expendlture. The trustees consider that reserves at this level will ensure that, In the event of a slgnlficant drop in fundlng, they wlll be able to contlnve the charlty's current actlvStSes while con5ideratlon is 8Sven to ways Sn whlch addltlonal funds may be ralsed. This level of Teserves has been maintalned throughout the year. STRUCTURE, GOVERNANCE AND MANAGEMENT The Chbnese Community Centre-Birmin8ham ICCC.Bl is a charltable comp?ny Ilmited by guarantee, Incorporatèd on 21 August 1995 (company number 309 3200 and charlty number 107 62901. CCC-B is governed by a Memorandum of Associatlon and Artlcles of Association, whlth establlshed the objects and powers of the charitable Companv. Structure, governance and management The Board of DSrectors (who are a150 the Trustees) Is respon51ble for the pollcy directlon, control and management of the cha rltable company. The Dlrectors give their time freely and recelve no remuneratlon or other financlal benefits. The 6 Board members come from dlverse ethnic backgrounds brlnglng together a range of education, profes51onal and buslness experlence and sk1115. In 2024125 the Board had 6 meetlngs. The trustees, who are also the directors for the purpose of company law, and who served durlng the yèar and up to the date of slgnature of the financial statements were: Mrwm Good MrWKAu MSYMAU Mlss Q Huang Mr NCTseng MIS5 HM Zhang Mrxzhang IResi8ned 18 lune 20251
CHINESE COMMUNITY CENTRE- BIRMINGHAM TRUSTEES REPORT (INCLUDING DIRECTORS, REPORn ICONTINUEDI FOR THEYEAR ENDEO 31 MARCH 2025 Recrultment und appoNntment of trustees The exlsting Directors are responslble for the recruitment of new Dlrectors. However, thelr appolntment has to be endorsed at the next Annual General meeting. Directors are elected to seNe for a persod of 3 years, after which they must be re-elected. None of the trustees has any beneficial Interest In the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up. Organlsational structure The day to day mana8ement of the Centre is delegated to the Chief Executive, managers and staff of the Centre. The Board of Direttors wlsh to thank all staff and volunteers for their commitment, resillence and hard work in continulng to provide 5UPPOrt for our community. The trustees report was approved bythe Board of Trustees, Mr NC Tseng TRUSTEE Date..
CHINESE COMMUNITY CENTRE- BIRMINGHAM INDEPENDENT EXAMINER'5 REPORT TO THE TRUSTEESOF CHINESE COMMUNITY CENTRE- BIRMINGHAM I report to the trustees on rny examination of the finantlal statements of Chinese Communlty Centre Birmingham Ithe charity) for the year ended 31 March 2025. RESPONSIBILITIES AND BASIS OF REPORT As the tru5tee5 of the charity land also Its directors for the purposes of company lawl, you are re5ponslble for the preparation of the financial statements In accordance with the requlrements of the Companles Act 2006. Having satlsfled myself that the flnanclal statements of the charlty are not required to be audlted under Part 16 of the Companies Act 2006 and are eligible for Independent examlnation, I report in respect of my examinatlon of the charlty'5 financial statements carrled out under section 145 of the Charities Act 2011. In carrylng out my examination I have followed the Dlrections glven by the Charlty Comm1551on under sectlon 14515llbl of the Charities Act 2011. INDEPENOENTEXAMINER'S STATEMENT I have completed my examinatlon. I conflrm that no matters have come to my attentlon in connection wlth the examlnatlon glving me cause to belleve that In any materlal respect.. accountlng records were not kept in respect of the charlty as required by sectlon 386 of the Companles Act 2006. the financlal stotements do not accord wlth those records; or the flnantial statements do not comply with the accounting requlrements of sectlon 396 of the Companles Act 2006 other than ny requirement that the flnanclal statements give a true and talr vlew, which Is not a matter considered as part of an Independent examlnatlon,, or the flnanclal statements have not been prepared In accordance wlth the methods and prlnclples of the Staternent of Recommended Practlce for accountlng and reporting by charities appllcable to charltle5 preparlng thelr financial statements In accordance wlth the Flnanclal Reportlng Standard applicable In the UK and Republic of Ireland IFRS 1021. I have no concerns and have come across no other matters In connectlon wlth the examlnatlon to whlch attentlon Should be drawn In thls report in order to enable a proper understandSn8 of the flnanclal statements to be reached. Klrsty Jackson FCCA FCA JW HINKS LLP Chartered A¢countsntS 19 Hi8hfleld Road Edgbaston Blrmlngham 815 3BH 21January 2026
CHINESE COMMUNITY CENTRE- BIRMINGHAM STATEMENT OF FINANCIAL ACTIVrnES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDEO 31 MARCH Z025 Unrestricted funds 2025 Restrlcted funds 2025 T+)tsl Unrestrlrted funds 2024 Restricted funds Total 2025 2024 2024 Notes INCOME FROM: Grant5 and Donatlons Other tradin8 artivltles Investments 714 22.482 2,194 181.358 182,072 22,482 2,194 1,311 51,804 1.676 202,862 204,173 51,804 1,676 TOTAL INCOME 25,390 181,358 206,748 54,791 202,862 257,653 EXPENDITURE ON: AR ABLE Unrestricted fund support cost5 65,089 169,030 234,919 50,164 202,862 253,026 TOTAL EXPENDITURE 65,889 169,030 234,919 50,164 202,862 253,026 NET INCOMEIIEXPENDITUREI AND MOVEME1 IN FUNDS 140,4991 12,328 IZ8,1711 4,627 4,627 RECONCILIATION OF FUNDS: Fund balances at l April 2024 126.101 126,101 121,474 121,474 FUND BALANCES AT 31 MARCH 2025 85,602 12.328 97,930 126,101 126,101 The statement of flnanc531 actlvltles Includes all galns and losses reco8nlsed In the year. All Income and expendSture derlve from contlnulng actlvltles.
CHINESE COMMUNrrY CENTRE- BIRMINGHAM BALANCE SHE AS AT 31 MARCH 2025 2025 Z024 Notes CURRENT ASSETS Debtors Cash at bank and in hand 12 25,502 108.012 111,005 111,005 133,514 CREDITORS.. AMOUNTS FALUNG DUE WITHIN ONE YEAR 13 113,0751 17,4131 NET CURRENT ASSETS 97,930 126.101 THE FUNDS OF THE CHARITY Restricted income fund5 Unrestricted funds 15 16 12,328 85,60Z 126,101 97,930 126,101 The company is entltled to the exemptlon from the audlt requlrement contalned In 5ectlon 477 of the Companles Act 2006, for the vear ended 31 March 2025. The dlrectors acknewledge their responsSblllties for complying wlth the requlrements of the Companles Act 2006 wlth respect to accountlng records and the preparation of financial 5tatement5. The members have not requlred the cornpany to obtaln an audlt of Its fTnanclal statements for the year In questlon In accordance wlth section 476. These financlal statements have been prepared in accordance with the provisions applicable to companie$ subject to the small companies regime. The flnanclal Statements were approved by the trustees on Mr NC Tseng TRUSTEE
CHINESE COMMUNITY CENTRE- BIRMINGHAM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POUCIES CHARfry INFORMATION Chlnese Communlty Centre - Birmlngham Is a private company limited by guarantee incorporated in England and Wales. The registered offlce is Q-Lorc Resource Centre, 99 Bradford Street, Blrmlngham, West Mldlands, B12 ONS. 1.1 BASIS OF PREPARATION The financlal statements have been prepared In accordance with the charity's governin8 document, the Companies Art 2006, FRS 102 'Yhe Flnanclal Reportlng Standard appllcable in the UK and Republic of Ireland" and the Charltles SORP 'Accountin8 and Reportlng by Charltles: Statement of Recommended Practlce applicable to charitie5 preparing thelr accounts In accordance wlth the Financlal Reportlng Standard appllcable in the UK and Republlc of Ireland IFRS 1021" The charity Is Publlc Benefit Entlty as defined by FRS 102. The charlty has taken advantage of the provislon5 in the SORP for charltles not to prepare a Statement of cash flows. The flnanclal statements are prepared In sterllng, whSch Is the functional currency of the charlty. Monetary amounts in these flnancSal statements are rounded to the nearest £. The flnanclal statements have been prepared under the hlstorlcal cost conventlon, 1.2 GOING CONCERN At the tlme of approvln8 the flnanclal statements, the trustees have a reasonable expectatlon that the charlty has adequate resources to continue in operatlonal existence for the foTe5eeable future. Thus the trustees contlnue to adopt the golng concern basis of accountlng In preparin8 the flnancl81 statements, 1.3 CHARITABLE FUND5 Unrestrlcted funds are avallable for use at the discretlon of the trustee5 In furtherance of their charltable oblectives. Restrlcted funds are sublect to speciflc condltlons by donors or grantors as to how they may be used. The purposes and use5 of the restricted funds are set out in the note5 to the flnancial statements. 1.4 INCOME Income Is reco8nlsed when the charlty15 legally èntltled to It after any performance condltlons have been met, the amounts can be me?sured rellably, and It Is probable that Sncome wlll be received. Cash donatlons are recognlsed on recelpt. Other donatlons are recognlsed once the ¢harlty has been notlfled of the donatlon. unle55 performance condltlons requlre deferral of the amount. Income tax recoverable In relatlon to donations received under Glft Ald or deeds of covenant Is recognlsed at the tlme of the donation. 1.5 EXPENDITURE Expenditure is recogni5ed once there Is a legal or constructive obligation to transfer economlc beneflt to a thlrd party, It Is probable that a transfer of economic beneflts wlll be required In settlement, and the amount of the obllgatlon can be measured rellablv. Expenditure Is classified by actlvlty. The costs of each activlty are made up of the total of dlrect costs and shared costs, Includin8 SUPPOrt costs involved In undertaking each actlvlty. Direct costs attributable to a single activity are allocated dlrectly to that activlty. Shared costs are allocated to actSvitles on a basls con51Stent wlth the use of resources. 1.6 TANGIBLE FIXED ASSETS Tangible flxed assets are Initlally measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment1055es. 10-
CHINESE COMMUNITY CENTRE- BIRMINGHAM NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 202S ACCOUNTING POUCIES Depreciation is recognlsed so as to write off the c05t or valuatlon of assets less their re51dual values over their useful lives on the following bases.. Fixtures and flttings CoTnputers 20% Straight Ilne 20% stralght Ilne The galn or loss arlsing on the disposal of an asset Ss determined as the difference between the Sale proceeds and the carrylng value of the a55et, and Is recognlsed in the statement of financial activities. 1.7 CASH AND CASH EQUIVALENTS Cash and cash equivalents Include cash In hand, deposlts held at c311 with bank5, Other short-term liquld Investments with orlglnal maturlties of three months or less, and bank overdraft5. Bank overdrafts are shown wlthSn borrowings in current 1.8 FINANCIAL INSTRUMENTS The charlty has elected to apply the provislons of Sectlon 11 'Baslc Flnanclal Instruments, and Sectlon 12 '0ther Flnanclal Instruments Issues, of FRS 102 to all of Its flnanclal Snstruments. Flnanclal Instruments are recogn15ed in the charlty's balance sheet when the charlty becomes party to the contractual provlsions of the Instrument. Flnanclal assets and Ilabllltles are offset, wlth the net amounts presented In the flnanclal statement5, when there Is a legally enforceable right to set off the reco8n15ed amounts and there is an Intention to settle on a net basis or to reallse the a55et and settle the Ilablllty slmultaneouslv. 8aslcflnan¢lulussets Baslc financlal a55ets, whlch Include debtors and cash and bank balances, are inltlally measured at tran5aCtlon prlce IncludSng transactlon cost5 and are Subsequently carried at amortlsed c05t usln8 the effectlve Interest method unless the arrangement constltutes a flnanclng transaction, where the transactlon Is measure¢J at the present value of the future receipts dlscounted at a market rate of interest. Flnancial assets classlfied as recelvable wlthln one year are not amortised. Boslcflnanclalllabllltles Basic flnanclal Ilabilitles, IncludSng credltors and bank loans are inltially recognlsed at transactlon price unless the arrangement constitutes a flnanclng transaction, where the debt instrument Is measured at the present value of the future payments discounted at a market rate of Interest. Flnancial Ilabilltles classlfled as payable withln one year are not amortlsed. Debt instruments are 5ub5equently carried at amortised c05t, uslng the effectlve Inte5t rate method. Trade ¢redltors are obllgatSon5 to pay for goods or services that have been acqulred Sn the ordlnary course of operatlons from suppllers. Amounts payable are classified a5 current Ilabilitles If payment is due within one year or less. If not, they are presented as non-current liabllities. Trade creditors are recogni5ed Initially at transaction prlce and subsequently measured at amortlsed cost using the effectlve interest method. Derecognition offinonclal Ilabllltle5 Financial liabilitles are derecognised when the charlty'5 contractual obli8atior15 explre or are discharged or cancelled, 1.9 EMPLOYEE BENEFIT5 The c05t of any unused holiday entitlement is recognised In the period in which the employee'5 services are recelved. Termination benefits are recogni5ed Immediately a5 an expense when the charitv 15 demonstrably committed to termlnate the employment of an employee or to provide termlnation benefit5. I.IQ RETIREMENT BENEFITS Payments to defined contrlbutlon retirement benefit schemes are charged as an expense as they fall due. 11
CHINESE COMMUNTfY CENTRE- 81RMINGHAM NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 CRITICAL ACCOUNTING ESTSMATES AND JUDGEMENTS In the appllcatlon of the ch3ritty5 accounting policies, the trustees are required to make judgements, estlmates and assumptions about the carrylng amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptSons are based on historical experience and other factDrs that are considered to be relevant. Actual results may differ from these e5tlmates. The estimates and underlying assumptions are reviewed on an ongolng basis. Revisions to accounting estlmates are recognised in the perlod ln whSch the estimate is revised where the revislon affects only that perlod, or In the period of the revislon and future period5 where the revlslon affects both current and future period5. INCOME FROM GRANTSAND DONATIONS Unrestrfcted fund5 2025 Restrthd funds 2025 Total Unrestrlcted fvnds 2024 Restrfrted funds ZOZ4 Total 2025 2024 Donatlons and glfts Grants 714 714 181,358 1,311 1,311 202,862 181.358 202,862 714 181,358 182,072 1,311 202,862 204,173 INCOME FROM OTHER TRADING ACTIVITIES Unrestrlcted funds 2025 Unrestricted funds 2024 Interpretatlon Room hlre and events 8uslness servlce5 105 2,079 49,620 1,841 20,641 Other tradlng actlvltle5 22,482 51,804 INCOME FROM INVESTMENTS Unrestrlcted funds 2025 Unrestrlrted funds 2024 Deposlt account interest 2,194 1,676 12-
CHINESE COMMUNITY CENTRE- BIRMINGHAM NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED ai MARCH 2025 EXPENDITURE ON CHARITABLE ACTIVITIES Unre5trlrted fund suppurt costs Unrestrlrted fund support Costs 2024 ZOZ5 DIRECT COSTS Staff costs Project salarles Small prolects Advice and advocacy Volunteer expenses Offlce rent and servlces Resource materla15 and tralnlng I3734 29,148 3018 12,014 1,712 36,160 200 165,068 12,600 5,778 7,344 2,137 40,656 514 ZZOA86 234,097 SHARE OF SUPPORT AND aovERNANCE COSTS (SEE NOTE NOTE,NOTE1211 Support Governance 7fj9 6,164 12,918 6,011 234,919 253,026 ANALY515 BY FUND Unrestrlcted fund5 Restricted funds 6S,889 169,030 50,164 202,862 234,919 253,026 SUPPORT COSTS ALLOCATED TO ACTIVITIES Unrestrlrted fund 5UPPOrt 05ts 2025 Total 20Z4 Insurance Telephone Postage and stationery Consultancy Sundrles 1,354 1,739 2,955 1,735 2,244 254 6,523 2,162 I21 769 12,918 NET MOVEMENT IN FUND5 2025 2024 The net movement in fund5 15 stated after chargingllcreditin81.. Fees payable for the independent examination of the charity'5 financial statements 5,012 4,236 13-
CHINESE COMMUNtrYcENTRE- BIRMINGHAM NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 TRUSTEES None of the trustees lor any persons connected with them) received any remuneratlon or benefits from the charlty durlng the year. io EMPLOYEES The average monthly number of employee5 durlng the year was.. 2025 Number 2024 Number io EMPLOYMEMf COSTS 2025 2024 Wage5 and salaries Other penslon costs 134,2SS 3,579 160.935 4,133 137,834 165,068 There were no employees whose annual remuneratlon was more than £60,000. REMUNERATION OF KEY MANAGEMENT PERSONNEL The remuneratlon of key management personnel was as follows.. li TAXATION The charlty 55 exempt from taxatlon on Sts actSvltles because all Its income is applled for charltable purposes. 12 DEBTORS 2025 2024 AMOUNT5 FALLING DUE WITHIN ONE YEAR., other debtors Prepayment5 and accrued Income 23,631 1,871 25,502 13 CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 2025 2024 Other taxatlon and social security other creditors Accruals and deferred income 4,437 3,140 5.498 3,633 3,780 13.075 7N13 14-
CHINESE COMMUNITY CENTRE- BIRMINGHAM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 14 RETIREMENT BENEFIT SCHEMES 2025 2024 DEFINED CONTRIBUTION SCHEMES Charge to profit or loss In respect of defined contrlbutlon scheme5 3,579 4,133 The ¢harity operates a defined contribution pension scheme for all qualifylng employees. The a55ets of the scheme are held separately from those of the charlty In an Sndependently admlnlstered fund. 15 RESTRICTED FUNDS The restrlcted funds of the charlty comprise the unexpended balance5 of donatlons and grants held on trust Subject to specific condltlons by donors as to how they may be used. At l Aprll 2024 Incomln8 rèsources R¢sour¢ès expended At 31 March 2025 181,358 1169,0301 12,328 PREVIOUS YEAR: At l Aprll 2023 IncomlnB resources Resour¢es expended At 31 March 2024 202,862 1202,8621 16 UNRESTRicfED FUNDS The unrestrlcted funds of the charity comprlse the unexpended balances of donatlons and grants whlch are not subject to specific condltlons by donors and grantors as to how they may be used. These Include de518nated funds whlch have been set aside out of unrestrScted funds by the trustees for speclflc purposes. At l Aprll 2024 Incomln8 resources R•50urces expended At 31 March 20Z5 General funds 126,101 25,390 165,8891 85,602 17 ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestrlcted funds 2025 Restrlcted fvnds 2025 Total 2025 AT 31 MARCH 2025: Current assets/lllabllitiesl 85,602 12.328 97,930 85.602 12.328 97,930 15-
CHINESE COMMUNITY CENThE-BIRMINGHAM NOTES TO THE FINANaAL STATEMENTS {CONTINUEO} FOR THE YEAR ENDED 31 MARCH 2025 17 ANALYSIS OF ASSEfs BETWEEN FUNDS Unrestricted funds 2024 Restrl¢ted funds 2024 Total 2024 AT 31 MARCH 2024: Current assetsllliabilitiesl 126,101 126,101 126,101 126,101 18 FUNDS restrScted Funds Ge eral F nd.. Thls fund represents the free funds of the Charlty that are not desl8nated for partlcular purposes which the trustees are free to use in accordance wlth the Charity's oblectlves. Adv ean Advocac Fund.. A fund deslgned to help people applyin8 for welfare support, debt counsellln8, readin8 offlclal letters and other general advlce. evelo men Fu Th55 project Is funded by NHS Blrmingham and Sollhull Cllnlcal CommlsslonSng 8roup. ealth an Servlce5 Fund: Thls prolecl Is funded by Forward Carer CIC. Hon Da social actlvltles. Care ervice.. A day opportunltles 5eNlce conslstlng of exerclse se551on5, art5 and crafts, outlngs and oiher Ot er.. Durlng 2024125 other grants were recelved from the Natlonal Lottery Award5 for all, Blrmln8ham Clty Councll for adult social care, preventlon and comrnunltle5 and for publlc health projects. 19 RELATED PARTYTRANSACTIONS There were no disclosable related party tr3n5actlon5 during the year12024- none), 16-