## 

## 

||||||||Page|
|---|---|---|---|---|---|---|---|
|Trustees'<br>Annual<br>Report ( including|||Directors'||Report )||1-19|
|Independent<br>Examiner's|Report||||||20|
|Statement<br>of Financial|Activities|(|including|Income and Expenditure||Account )|21|
|Balance Sheet|||||||22|
|Notes to the Financial Statements|||||||23-33|





## 

|1.Refe|rence and|rence and|Ad|ministrative<br>Detai|ls|||
|---|---|---|---|---|---|---|---|
|Charity|Name||||Manchester|Alliance|Church|
|Charity|Registration||Number||1092291|||
|Company||Registration||Number|3120814|||
|Registered||Office|||Manchester|Alliance|Church|
||||||Unit 9, The|Quadrangle||
||||||Hulme Street|||
||||||Manchester|||
||||||M1 5GL|||



|Chairman|||Rev Wai Chor Chiu, Mimster-in-charge|Rev Wai Chor Chiu, Mimster-in-charge|
|---|---|---|---|---|
|Treasurer|||Paul Ngok Loi Ho (until AGM 2021)||
||||Yin Man Andy Chan (from AGM 2021)||
|Company|Secretary||Paul Ngok Loi Ho (resigned|23rd May 2021)|
||||Doris B.K. Liem (from<br>1 October 2021)||
|Other Board||Members|Bernard<br>Lam (from AGM 2021)||
||||Kiu Fai Tung||
||||Hiu Tung Angel Wong||
||||Doris B.K. Liem (from AGM|2021)|
|Independent||Examiner|Hannah<br>Murray Accountancy||
||||61 Falconers Green||
||||Westbrook||
||||Warrington||
||||Cheshire||
||||WA4 1AZ||
|Bankers|||Barclays Bank Ptc||
||||Manchester<br>City Office Branch||
||||51 Mosley Street||
||||Manchester||
||||M60 2AU||
||||The Bank of East Asia Limited||
||||3-5 Charlotte Street||
||||Manchester||
||||M1 4HB||
||||HSBC Bank Pic||
||||100 King Street||
||||Manchester||
||||M60 2HD||





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||Month|Month|||
|---|---|---|---|---|
|*Avg.||||12|
|Attendance|||||
|Cantonese|||552|550|
|En lish|||54|48|
|Total by|month||606|598|
|Visitors/|||||
|Newcomers||by|25|30|
|month|||||





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|||||Fund Titles|Fund Titles|Fund Titles|||||To Support|To Support||Expenses|Expenses|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Mission Fund|||||||CACU (Mission)||||||||f20,879|
||||||||CACU (Admin)||||||||f12,361|
||||||||Hong Kong|Alliance|||Mission|—missionanes|||E1,200|
||||||||Pastor Luis|Sanchez|||—missionary||||E1,200|
||||||||30days of|prayer|for||The Muslim World||||f133|
||||||||HK Frontiers||||||||f132|
|Charity Fund|||||||The Message Trust||||||||f617|
||||||||Compassion<br>UK||||||||f623|
||||||||Tear Fund||||||||E894|
||||||||Home For Good||||||||6871|
||||||||Samaritan|Purse|||||||f995|
||||||||Welcome Churches||||||||f846|
|Personnel||Fund|||||Employment|expenses for office and pastoral|||||staff||E108,427|
|Property|Fund||||||Total venue|related||expenses|||||E93,173|
|(C) Summary|||of|property||maintenance|expenses:|||||||||
||||||||2020|||||2021||2022||
|Property|Maintenance||||Items|||||||||||
||||||||Actual|Expenses||||Actual Expenses||Estimated|Expenses|
|Bank Loan||Repayment|||||||E38,079||||E38,079||E38,079|
|Water|||||||||||E760||||f1,500|
|Electnmty||||||||||E6,243|||E8,208||f8,500|
|Management|||Fee||||||E13,281||||E14,755||f13,432|
|Waste Collection|||||||||||f310||E88||E600|
|Maintenance|||& Repair|||||||f5,656|||E7,076||f7,500|
|Insurance||||||||||E5,563|||f3,667||f4,000|
|Repayment||ofloans to MAC believers||||||||E6,000|||621,000||f32,500|
|Total|||||||||f75,892||||E93,173||f106,111|



## 

|||||Income|Item||Amount||Percentage|
|---|---|---|---|---|---|---|---|---|---|
|Donagons<br>from|MAC believers|||||||E39,942|56 8%|
|Donations<br>from|overseas supporters||in|the custody of Hong Kong Alliance||Mission||E6,801|97%|
|Other -Tax rebate for tax year||2020/21||||||f23,545|335%|
|Other - Bank interest||||||||fp|0.0%|
|Other - donation|from MAMF||||||||0 0%|
|Other - donation|from CACO (UK)|||||||Ep|PP%|
|Other- donation|from religious|organisatlon/fellowship||||||fp|0.0%|
|Total||||||||E70,288||





## 

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## 

|Trustees|||||
|---|---|---|---|---|
|Chairperson|||Rev Wsi Chor Clou||
|Treasurer|||Paill Ngok Loi Ho (uiitil|AGM 2021)|
||||Ym Man Andy Chan (from AGM 2021)||
|Othor Members|||Yun Licm (until<br>AGM 2021)||
||||Doris B.K.I,iem (from AGM 2021)||
||||Beniard Y C Lam (from|AGM 2021)|
||||Kiu Fai Tung||
||||Angel H.T.Wong||
|Company|Secretary||Pmil Ngok Loi Ho (unlil|23rd May 2021)|
||||Doris BK Liem (from<br>I October 2021)||
|Non-voting||members:|Pastor Chris S.M. Lnu,||
||||Helen Y.Y.Choiv||
||||Karen K W Fong||
||||Adonis C.H. Lau (front ACiM 2021)||
||||Kasin l,aiv (from AGM 2021)||
||||Pastor Winson C P Chnn|(from August 2021)|
||||Rev K.C. Yeung (from August 2021)||
||||Rev Pandora<br>P Li (from|September 2021)|
||||Pastor Ka Yau Cho (from|Dccembcr 2021)|
|lite Church||Staff'|||
|Minister-in-charge:|||Rev<br>Wai Chor Chni||
|Pastoral Statf:|||Pastor Chris S.M. Lau||
||||Pastor Winson C.P.Chan|(front August 2021)|
||||Rev KC.Yeung (ffom August 2021)||
||||Rev Pandora P. Li (from|September 2021)|
||||Pastor Ka Yau Cho (from|December 2021)|
|Church Administraton|||Wing Chung Lam (from October 2021)||
||||Mei Fung Lam (part-time)||
|Business Secretary.|||Winnie Leung (part-tmie,|resigned October 2021)|





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## 

|Includin<br>Income|and E|x endit|ure<br>Acco|unt|||||||
|---|---|---|---|---|---|---|---|---|---|---|
||||||Unrestricted||funds|Restricted|Total funds|Total funds|
|||||||||funds|2021|2020|
||||||General|Designated|||||
||||||Fund||Fund||||
|||||Note|||8||||
|Income and endowments||from:|||||||||
|Donations||||4a|195,453||24,570|76,769|296,792|254,555|
|Charitable<br>activities||||45|11,285||||11,285|4,184|
|Investments||||4c||||||13|
|Total income|||||206,738||24,570|76,769|308,077|258,752|
|Expenditure<br>on:|||||||||||
|Charitable<br>activities||||5|43,635||144,762|87,840|276,237|240,920|
|Total expenditure|||||43,635||144,762|87,840|276,237|240,920|
|Net income/(expenditure)||for the year|||163,103||(120,192)|(11,071)|31,840|17,832|
|Transfers<br>between|funds||||(116,319)||116,319||||
|Net movement<br>in funds|||||46,784||(3,873)|(11,071)|31,840|17,832|
|Reconciliation<br>offunds:|||||||||||
|Fund Balances b/f|at 1 January||2021||59,792||10,895|1,239,258|1,309,945|1,292,113|
|Fund Balances c/f|at 31|Decemeber 2021|||106,576||7,022|1,228,187|1,341,785|1,309,945|





## 

||||||Unrestricted|Restricted|Total funds|Total funds|
|---|---|---|---|---|---|---|---|---|
|||||Note|funds|funds|2021|2020|
||||||6||f||
|Fixed assets|||||||||
|Tangible assets||||10|5,605|1,649,388|1,654,993|1,697,560|
|Concesslonary|loan|||||6,000|6,000|5,332|
|Current assets|||||||||
|Stock||||12|278||278|278|
|Debtors||||13|1,039|46,971|48,010|45,038|
|Cash at bank and||in hand|||109,139|39,765|148,904|126,600|
||||||110,456|86,736|197,192|171,916|
|Creditors: amounts|||falling due within one year|14|(2,463)|(80,818)|(83,281)|(54,077)|
|Net current assets|||||107,993|5,918|113,911|117,839|
|Total assets less||current gabgltles|||113,598|1,661,306|1,774,904|1,820,731|
|Creditors: amounts|||faglng due after one year|15||(433,119)|(433,119)|(510,786)|
|Total net assets|||||113,598|1,228,187|1,341,785|1,309,945|
|Funds of the Charity|||||||||
|Unrestricted<br>funds|||||113,598||113,598|70,687|
|Restncted<br>funds||||||1,228,187|1,228,187|1,239,258|
|Total funds||||16|71,530|1,228,187|1,341,785|1,309,945|





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## 

|4. Income|and endow|ments|fro|m||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||Total|||||||Total|
|||||||Unrestricted||funds|Restricted|funds|Unrestricted||funds||Restricted||funds|
||||||||||funds|2021|||||funds||2020|
|||||||General|Designated||||General|Designated||||||
|||||||Fund||Fulid<br>8|||Fundf||Fund<br>6|||||
|a. Donations||||||||||||||||||
|General|Fund ( local donations|||)||191,346||||191,346|115,572||||||115,572|
|General|Fund ( oversees||donations||)||||||2,011||||||2,011|
|Mission|Fund|||||||1,545||1,545|||||1,257||1,257|
|Personnel<br>Fund||||||||23,025||23,025|||||16,987||16,987|
|Property|Fund ( local donations|||)|||||38,202|38,202|||||64,317||64,317|
|Property|Fund (overseas||donations||)||||6,801|6,801|||||11,720||11,720|
|Charity|Fund||||||||5,391|5,391|||||3,608||3,608|
|Bursary|Fund||||||||||||||||0|
|Gift Aid|||||||||26,375|26,375|||||37,830||37,830|
|Fellowships<br>Offerings||||||4,107||||4,107|596||||||596|
|Chgdren|Sunday School||||||||||21||||||21|
|Other|||||||||||636||||||636|
|||||||195453||24,570|76,769|296,792|118,836|||0|135|719|254,555|
|b. Charitable<br>activities||||||||||||||||||
|Chinese|Language|School||||7,330||||7,330|4,184||||||4,184|
|Summer|Camps and Pro)eels|||||3,955||||3,955|||||||0|
|Welcome Camp and Programs|||||||||||||||||0|
|||||||11,285||||11,285|4,184||||||4,184|
|c.Investments||||||||||||||||||
|Bank interest|||||||||0|0||||||13|13|
|Totalincome||||||206,738||24,570|76,769|308,077|123,020|||0|135,732||258,752|





## 

## 

|||||||Unrestricted|Unrestricted|funds|Restricted|Total funds|Unrestricted|funds|Restricted|Totalfunds|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||Note||||funds|2021|||funds|2020|
|||||||General|Designated||||General<br>Designated||||
|||||||Fund||Fund|||Fund|Fund|||
|||||||5||5|||f.|5|||
|Direct Charitable||Expenditure|||||||||||||
|Donation - Mission||Fund||||||35,906||35,906||28,958|1,257|30,215|
|Mission oulreach|||||||||||||||
|Donation - Charity||Fund|||||||4,846|4,846|||3,396|3,396|
|Theological<br>student||grani|||||||||||||
|Theological<br>student||placement|||||||||||||
|Children<br>Sunday|School|||||501||||501|||||
|Chinese Language||School||||793||||793|2,376|||2,376|
|Fellowships||||||6,166||||6,166|77|||77|
|Congregational<br>costs||||||10,154||||10,154|2,603|||2,603|
|Summer camp and||project||||3,608||||3,608|||||
|Welcome camp and programme||||||200||||200|||||
|||||||21,422||35,906|4,846|62,174|5,056|28,958|4,653|38,667|
|Support and governance||||costs|||||||||||
|Staff coals||||||4,500||108,856||113,356|9,633|76,557|16,987|103,177|
|Ministers<br>working|expenses|||||3,487||||3,487|1,540|||1,540|
|Staff working<br>expenses||||||||||0|1,001|||1,001|
|Printing<br>and stationery||||||479||||479|331|||331|
|Office equipment|and repair|||||1,959||||1,959|5,129|||5,129|
|Telephone<br>and internet|||charges|||4,736||||4,736|1,569|||1,569|
|Church cleaning||||||2,054||||2,054|1,110|||1,110|
|Sundry expenses||||||934||||934|862|||862|
|Professional<br>fees||||||1,165||||1,165|||2,670|2,670|
|Accountancy<br>fees||||||460||||460|420|||420|
|Bank charges||||||892|||0|892|481|||481|
|Depreciation||||||1,547|||42,656|44,203|1,695||42,532|44,227|
|Premisies<br>maintenance|||snd|repair|||||7,076|7,076|||5,656|5,656|
|Church centre utilities|||||||||||||||
|- buildmg<br>sennce|charge||||||||14,755|14,755|||13,281|13,281|
|- electridty|||||||||8,207|8,207|||6,243|6,243|
|-watei|||||||||300|300|||760|760|
|- waste collection||charge|||||||87|87|||310|310|
|Bank loan interest|||||||||6,522|6,522|||7,721|7,721|
|Insurance|||||||||3,666|3,666|||5,563|5,563|
|Exchange loss (gain)|||||||||-275|-275|||202|202|
|||||||22,212||108,856|82,994|214,063|23,771|76,557|101,925|202,253|
|Total expenditure||on charitable|||activities|43,635||144,762|87,840|276,238|28,827|105,515|106,578|240,920|





## 

## 

|||||||||2021|2020|
|---|---|---|---|---|---|---|---|---|---|
||||||||||6|
|Donations|to Chinese Alliance Churches||||Union||(UK) (see note 8.3)|33,240|24,915|
|Donations|to missionaries|||||||2,400|5,300|
|Donation|to 30|days of prayer for The Muslim||||World||133||
|Donation|to HK Frontiers|||||||133||
|||||||||35,906|30,215|
|7.Staff costs||||||||||
|||||||||2021|2020|
|||||||||f|6|
|Salaries and wages||||||||96,912|81,603|
|Social security||costs||||||5,950|6,754|
|Pension costs (defined|||contribution|scheme)||||5,994|5,187|
|Other employee||benefits||||||4,500|9633|
|||||||||113,356|103,177|



|Charitable<br>activities|
|---|
|Office Administration|






## 

## 

|||||2021|2020||
|---|---|---|---|---|---|---|
||||||8||
|Salaries||||36,334|35,038 (reimbursed|CACU (UK) )|
|Social security||costs||3,205|3,056 (reimbursed|CACU (UK) )|
|Pension|contribution|||2,726|2 692 (reimbursed|CACU (UK) )|
|Other benefits||- visa application|fees||9632.8 (paid directly|by Church)|
|||||42,265|50,419||



## 

||2021|2020|
|---|---|---|
||6|F|
|Mileage allowance|1,087||
|Car parking space|1,260|1,260|
|Mobile phone<br>bills|||
|Book allowance|15.99||
||2 363|1 260|



## 

|The Church|is a permanent<br>member ofChinese|is a permanent<br>member ofChinese|is a permanent<br>member ofChinese|is a permanent<br>member ofChinese|Alliance|Churches|Union (UK) as|Union (UK) as|set out in the Articles of|
|---|---|---|---|---|---|---|---|---|---|
|Association.||During the year, the Church||has undertaken||the following||transactions|with CACU (UK):—|
|||||||||2021|2020|
|||||||||E|8|
|Contribution||to CACU (UK) for the|Church|personnel||||104,645|93,544|
|Donations|to|CACU (UK) General|Fund|||||12,361|13,302|
|Donations|to|CACU (UK) Mission|Fund|||||20,879|11,613|
|Donations|received<br>from CACU (UK) for office hire|||||||4,800|4,950|
|9.Analysis|of governance<br>costs|||||||||
|||||||||2021|2020|
|||||||||8|E|
|Indepenent|examiner's<br>fee|||||||||
|- Examination||ofthe financial statements||||||460|420|





## 

## 

## 

||||||||
|---|---|---|---|---|---|---|
|10. Tangible|Fixed Ass|ets||Long|||
||||Computer<br>&|Leasehold|2021|2020|
||||Equipment<br>6|Building<br>6|Tots I<br>6|Total<br>f|
|~Dos|||||||
|Balance as at|1 January|2021|56,950|2,132,777|2,189,727|2,155,195|
|Additions|||1,636|0|1,636|34,532|
|Disposals|||||||
|Balance as at|31 December 2021||58,586|2,132,777|2,191,363|2,189,727|
|~De recia ion|||||||
|Balance as at|1 January|2021|51,434|440,733|492,167|447,940|
|Charge for the|year||1,547|42,656|44,203|44,227|
|Disposals|||||||
|Balance as at|31 December 2021||52,981|483,389|536,370|492,167|
|As at 31 December 2021|||5,605|1,649,388|1,654,993|1,697,560|
|As at 31 December 2020|||5,516|1,692,044|1,697,560|1,707,255|



## 

||||||||||||2021||2020|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||f||f|
|Loan to individual|||||||||||6,000||5,332|
|The interest free|||loan is|provided<br>to the borrower who commenced||||a theological||course of three years term||||
|in 2017at a recognised||||institute. The purpose ofthe||loan is|used|exclusively|for tuition fee and<br>living||||costs|
|ofthe borrower|||The loan||shall be repaid by monthly|instalments<br>within 3years after|||||the course completion|||
|The debtor had||extended|||his course then his loan repayment||is also delayed.||The loan repayment|||is||
|expected to commence||||in Apnl 2022.||||||||||
|12. Stock|||||||||||2021||2020|
||||||||||||f||6|
|Books|||||||||||278||278|
|13. Debtors||||||||||||||
||||||||||||2021||2020|
||||||||||||6||6|
|Concessionary||loan (see|||note 11)||||||||668|
|Tax Rebate|||||||||||23,545||26,659|
|Prepayments|&|Accrued|||Income||||||5,460||5,781|
|Other Debtor|||||||||||19,006||11,930|
||||||||||||48,010||45,038|





## 

## 

|||||||2021<br>6|2020f|
|---|---|---|---|---|---|---|---|
|Secured bank loan (see||note 15)||||32,988|32,877|
|Unsecured|loans from individuals||(see note|15)||43,500|18,500|
|Accruals||||||6,793|2,700|
|||||||83,281|54,077|
|15.Creditors: Amounts||falling|due after|more than|one year|||
|||||||2021|2020|
|||||||f||
|Secured bankloan||||||360,119|391,786|
|Unsecured|loans from individuals|||||23,000|69,000|
|Unsecured|loans from Manchester||Alliance|Mandarin|Fellowship|50,000|50,000|
|||||||433,119|510,786|



|The secured<br>bank loan is repayable<br>by 143 monthly<br>instalm<br>repayments:|ents<br>as follows and are currently<br>based on|equal capit|
|---|---|---|
||2021|2020|
|||6|
|In one year or less|32,988|32,877|
|Between one and two years|32,988|32,877|
|Between two and five years|98,964|98,361|
|After five years|228,167|260,278|
||393,106|424,393|



||2021|2020|
|---|---|---|
||8|E|
|In one year or less|43,500|18,500|
|Between one and two years|6,000|46,000|
|Between two and five years|17,000|23,000|
||66,500|87,500|





## 

|16.Statement<br>of||Funds|||||||
|---|---|---|---|---|---|---|---|---|
||||Balance|||||Balance|
||||1 January<br>6|2021|Income<br>8|Expenditure<br>f|Transfers|31 December 2021<br>6|
|Unrestricted<br>Funds|||||||||
|General<br>Fund||||59,792|206,738|(43,635)|(116,319)|106,576|
|Designated<br>Funds|||||||||
|Personnel<br>Fund||||4,679|23,025|(108,856)|83,202|2,050|
|Mission Fund||||6,216|1,545|(35,906)|33,117|4,972|
|||||10,895|24,570|(144,762)|116,319|7,021|
|Total Unrestricted||Funds||70,687|231,308|(188,398)||113,598|
|Restricted<br>Funds|||||||||
|Property<br>Fund|||1,223,762||71,378|(82,994)||1,212,146|
|Charity<br>Fund||||9,496|5,391|(4,846)||10,041|
|Bursary<br>Fund||||6,000||0||6,000|
|Total Restricted||Funds|1,239,258||76,769|(87,840)||1,228,187|
|Total Funds|||1,309,945||308,077|(276,238)||1,341,785|
||||Balance|||||Balance|
||||1 January|2020|income|Expenditure|Transfers|31 December 2020|
||||K||||6||
|Unrestricted<br>Funds|||||||||
|General<br>Fund||||57,271|123,020|(28,827)|(91,672)|59,792|
|Designated<br>Funds|||||||||
|Personnel<br>Fund||||6,121||(76,557)|75,115|4,679|
|Mission Fund||||18,617||(28,958)|16,557|6,216|
|||||24,738|0|(105,515)|91,672|10,695|
|Total Unrestricted||Funds||82,009|123,020|(134,342)||70,687|
|Restricted<br>Funds|||||||||
|Personnel<br>Fund|||||16,987|(16,987)|||
|Mission<br>Fund|||||1,257|(1,257)|||
|Property<br>Fund|||1,194,820||113,880|(84,938)||1,223,762|
|Charity<br>Fund||||9,284|3,608|(3,396)||9,496|
|Bursary Fund||||6,000||||6,000|
|Total Restricted|Funds||1,210,104||135,732|(106,576)||1,239,258|
|Total Funds|||1,292,113||258,752|(240,920)||1,309,945|





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|17. Analysis<br>of net assets between<br>funds||||||
|---|---|---|---|---|---|
||rtr'estr'cte||unde|Restricted<br>f<br>d|Total funds<br>2021|
||General||Designated|||
||Fundf||Fund|||
|Fixed Assets|5,605|||1,649,388|1,654,993|
|Non-Current<br>Assets||||6,000|6,000|
|Current Assets|110,456|||86,736|197,192|
|Current<br>I iabilities|(2,034)|||(80,818)|(82,852)|
|Long Term Liabilities||||(433,119)|(433,119)|
|Net Assets as at 31 December 2021|114,026||0|1,228,187|1,342,214|
||Unrestricted||funds|Restricted<br>f|Total funds<br>2020|
||General|Designated||||
||Fund||Fund|||
||E||f|5|E|
|Fixed Assets|5,516|||1,692,044|1,697,560|
|Non-Current<br>Assets||||5,332|5,332|
|Current Assets|55,129||12,224|104,563|171,916|
|Current<br>Liabilities|(853)||(1,329)|(51,895)|(54,077)|
|Long Term Liabilities||||(510,786)|(510,786)|
|Nel Assets as at 31 December 2020|59,792||10,895|1,239,258|1,309,945|