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2022-12-31-accounts

MANCHESTER ALLIANCE CHURCH ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

COMPANY REGISTRATION NUMBER : 3120814 CHARITY REGISTRATION NUMBER: 1092291

MANCHESTER ALLIANCE CHURCH ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

CONTENTS

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

MANCHESTER ALLIANCE CHURCH TRUSTEES' REPORT ( INCLUDING DIRECTORS' REPORT ) FOR THE YEAR ENDED 31 DECEMBER 2022

The trustees, who are also the directors for the purpose of company law, present their report together with the financial statements of Manchester Alliance Church for the year ended 31 December 2022.

The financial statements have been prepared in accordance with the accounting policies set out in Note 2 and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 , Statement of Recommended Practice : Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) , and with the Charities Act 2011.

1. Reference and Administrative Details

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

Board Members ( Directors and Trustees)

The following directors and trustees held office from 1 January 2022 to the date of this report unless otherwise stated : -

Chairman Rev. Wai Chor Chiu, Minister-in-charge
Treasurer Yin Man Andy Chan
Company Secretary Doris B.K. Liem (resigned from 16 June 2022)
Other Board Members Bernard Lam
Hiu Tung Angel Wong
Doris B.K. Liem
Kiu Fai Tung (until AGM 2022)
Independent Examiner Hannah Murray Accountancy
61 Falconers Green
Westbrook
Warrington
Cheshire
WA5 7XF
Bankers Barclays Bank Plc
Manchester City Office Branch
51 Mosley Street
Manchester
M60 2AU
The Bank of East Asia Limited
3-5 Charlotte Street
Manchester
M1 4HB
HSBC Bank Plc
100 King Street
Manchester
M60 2HD

MANCHESTER ALLIANCE CHURCH TRUSTEES' REPORT ( INCLUDING DIRECTORS' REPORT ) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

2. Objectives and Activities

Aim and Purposes

The Manchester Alliance Church seeks to be an indigenous evangelical church with a distinctive theological character in federation with the Chinese Alliance Churches Union the advance of His Church in Great Britain, and to promote a missionary base for national and world-wide evangelization in affiliation with the Alliance World Fellowship.

Objectives

Principal Activities

The principal activities of the Church during the year was that of a charity to hold Worship services, to organize fellowships in different age groups and to offer courses of Christian education, with the purposes of preaching the gospel, equipping and caring believers.

Public Benefit

The trustees confirm that they have, when and where necessary to do so, paid regard to the Charity Commissioner’s Guidance on Public Benefit when considering and making its decisions. Activities undertaken to further the charity’s purposes for the public benefit are show in the Review of Achievements and Performance/Development section of this report.

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MANCHESTER ALLIANCE CHURCH TRUSTEES' REPORT ( INCLUDING DIRECTORS' REPORT ) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

3. Achievements and Performance

202 12 is anothera challengingchallengingyear foryearChurch.for Church.UnderAsthethethreatpandemicof condition improved, All Covid measures of Church werpandemic, worship, f e l l owshipifted and a ll activities were resumed normal. More followers started tond all other church’s g oatheringback towerechurchstilltoaffected.attend differentFrom thegatheribegin n gsingandof 2021,activities.no On the other hand, still a lot of HongphysicalKonggatheringpeopleincludingimmigratedworshipto UKwereunderheld.BNOWorshipvisa schemeand and chose Manchester as their landingall otherplace.gatheringsIt madecouldCa n toneseot be heldcongregationby using livestreamingsize double again within a year. All services, includingand video worship,conferencingChildrensoftware.and Teens,At the endare ofreachedApril,theChurchsaturated point. Also, manpower and space both became tight. Itresumed physical Sunday servicesmakes Chubut r ch started to think of othereducing the number of way out, e.g. trying to plant a newparti c ipantshurch in Stockport; looking for other space nto observe the guidance of Covid m ea suresrby for teens services,and to contain the people who are waitingprovided livestreamingfor the servicat th e s.same time. As the number of participants were limited, most congregation still could not join worship and gatherings physically. Such arrangement still Askeptsizetill ofthecongregationend of year.keptIt makesincreasing,the tasklivestreamto evaluateworshiptheis still held in order to serve thoseministrywh o fcan'tthe churchjoin or stillmorenotdifficult,willing iftonj o tin phyimpo s icasib l e,worship.than Owing to the arrangement ofever,theasservices,the activitiesno exactandfigureswork incanchurchbe obtainedare usedfortothemeetinglive streaming services during the year. people physically.

Since the government announced the BNO visa scheme for Hong Kong people from July 2020, a large number of Hong Kong people were started to move into UK by LOTR. The situation was further intensified after BNO visa finally launched in February 2021. Manchester is one of the hotspots

I. Sunday Worship Attendance

Sunday worship weekly recorded attendance in average in 2022:

I. Sunday Worship Attendance
Sunday worship weekly recorded attendance in average in 2022:		 I. Sunday Worship Attendance
Sunday worship weekly recorded attendance in average in 2022:		 I. Sunday Worship Attendance
Sunday worship weekly recorded attendance in average in 2022:		 I. Sunday Worship Attendance
Sunday worship weekly recorded attendance in average in 2022:		 I. Sunday Worship Attendance
Sunday worship weekly recorded attendance in average in 2022:		 I. Sunday Worship Attendance
Sunday worship weekly recorded attendance in average in 2022:		 I. Sunday Worship Attendance
Sunday worship weekly recorded attendance in average in 2022:		 I. Sunday Worship Attendance
Sunday worship weekly recorded attendance in average in 2022:		 I. Sunday Worship Attendance
Sunday worship weekly recorded attendance in average in 2022:		 I. Sunday Worship Attendance
Sunday worship weekly recorded attendance in average in 2022:		 I. Sunday Worship Attendance
Sunday worship weekly recorded attendance in average in 2022:		 I. Sunday Worship Attendance
Sunday worship weekly recorded attendance in average in 2022:		 I. Sunday Worship Attendance
Sunday worship weekly recorded attendance in average in 2022:
~~Month~~
*Avg
1		 2 3 4 5 6 7 8 9 10 11 12
Cantonese 556 592 660 696 811 805 893 922 1039 1062 1080 923
English 47 48 54 56 53 57 54 53 53 55 55 57
Total by month 603 640 714 752 864 862 947 975 1092 1117 1135 980
Visitors/
Newcomers by
month		 19 16 27 32 57 60 73 67 58 93 43 37

*From April 2022, all Covid measures were lifted.

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MANCHESTER ALLIANCE CHURCH TRUSTEES' REPORT ( INCLUDING DIRECTORS' REPORT ) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

II. Pastoral Ministry

4

MANCHESTER ALLIANCE CHURCH

TRUSTEES' REPORT ( INCLUDING DIRECTORS' REPORT ) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

III. Evangelism & Mission

Cantonese service on Saturday started, which at present serving 100 adults.

IV. Discipleship Programmes

Bible Courses in 2022 are as below:

Courses in Cantonese

From left brain to right
brain
10/10-12/11		 70 Word of Life –The Twelve II
(19/2-9/4)		 36
Six times Welcome groups 120 in
11
groups		 Word of Life –The Twelve III
(8/10-3/12)		 40

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MANCHESTER ALLIANCE CHURCH

TRUSTEES' REPORT ( INCLUDING DIRECTORS' REPORT ) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

V. Other Special events in 2022

V. Other Special events in 2022 V. Other Special events in 2022 V. Other Special events in 2022
Special events Average attendance
Summer Holiday camp 65
Teens camp 96
AYPF welcome camp 70
Gratitude Dinner 96
Membership Talk 18
VI. Membership Change
Constitutional membership:
As special resolution has been approved for amendment of Church's constitution, all people
baptised in the church will become Full members automatically. There are 150 members at
end of 2022. Associate member and Honourable member will no longer exist since amendm
Year Full Members Associate Members Honourable Members Total
2022 150 0 0 150

As special resolution has been approved for amendment of Church's constitution, all people were baptised in the church will become Full members automatically. There are 150 members at the year end of 2022. Associate member and Honourable member will no longer exist since amendment of Constitutional membership:

VII. Pastoral Staff

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MANCHESTER ALLIANCE CHURCH TRUSTEES' REPORT ( INCLUDING DIRECTORS' REPORT ) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

Manchester Alliance Church (Warrington) Manchester Alliance Church (Warrington)

Vision of Warrington Warrington Branch Church was previously known as “Warrington Fellowship”. It was established in June 2021, under the Manchester Alliance Church (MAC), as one of the outreach projects. In view ofManchesterthe FellowshipsAlliancedevelopment,Church (WarringtonMAC decided), formerlyto continueknownto developas Warringtonit as a branchFellowship,church.is Wean outreachthank God,ministryfor Hisofguidance,Manchesterit hasAlliancenow beenChurch18 months( knownsinceasits“MAC”establishment.hereinafterWe ).areWarringtonstarting to Fellowshipdevelop differentwas establishedministriesintoJuneserve2021.differentPastor Chris,age groupsas thethesefirstincludeco-worker of thechildren’s ministry,Bible classes,he hasa Youth ministrydescribed the establishingand a ministry for the elderly.of the fellowship. In May of last year, MAC have received a call from a Establishingmember whoSunday worshipinquire the Chinese church at Warrington as thousands of Hong Kong immigrant have The Brasettled i n ch Church usually holds worshipWarrington and there are still manyon a Saturday morning.Hongkongers startingWarrington,to move tobeingWarringtonone of the hotin the spotsfuture.forInmigrantsfact, MACfromhaveHongheardKong,the newshas seenbefore.the However,number oftheparticipantscall from atthethememberfellowshipjust likerapidlythe increaseVision ofsinceMacedonianits worshipwhichstartis r e dcordingin personin Actsin ofAugustNew Testament.2021. In MayAfter 2022,a shorttherme e tingwereamong176 participants,the co-workerstheandhighestleaders,averagethe Warringtonnumber of peopleFellowshipattendingwas finallySaturdayestablished,worship. andIt wastheobviousfirst onlinethat fellowshipthe numbermeeting wasof participantsheldwell exceededon June 12. the capacity of the venue.In fact, I am the witness of the Warrington Fellowship as I haveTo deal with this situation, the church decided to explore the possibility of holding a second worship.joined the first online fellowship meeting. I found that the grace of God is truly fill up the city After much discussion and negotiations with the Holy Trinity Church, we decided to hold a second of Warrington. worship at 2pm on Sunday from July last year. Due to a shortage of manpower, we were unable to run children’s bible classes or our young people’s fellowship on Sundays. However, we thank God From online fellowship goes forward to the congregation for His grace and guidance as well as the positive response from brothers and sisters, we managed to organize children’s bible classes in September to run concurrently with the Sunday worship. After a couple of online fellowship meetings, brothers and sisters generally would like to have a Unfortunately, we can only run limited children’s bible classes due to limited manpower and we have virtualnot yet worshipmanaged to run a young people’s fellowship concurrently with Sunday worship.in Warrington so that they do not have to travel a long distance to MAC.We continueThanks God! Holy Trinity C of E Church (known as "Holy Trinity" hereinafter ) which is located in the townto look upon God’s provisions and patiently wait for His guidance. Children’scenter of Warrington was willingMinistry /Children’s Bibleto let us use their place for our worship on every Saturday morning.Classes

Holy Trinity is a traditionally designed English church, the main church is well decorated and solemn Ourbut short of rooms for differentfirst service was held onage group meetings.August 14th 10:30Only a side room is available for the Children’sam at Holy Trinity. There is no particular comi n gregationistry. We could managfor the childr e nwhenand the Fellowship was first establisyouths as we have the wors h ed aip o n d the numbfamily bas e r of p. Th a nksrticipantsGod! Wewas havequitestartedsmall. aHowever,particular ascongregationthe numberforof childrenworshipperson Augustincreased,21stthejustsideoneroomweekwasafternoourlongerfirst congregation.suitable. In addition,In fact,the side room aour brothers a nd thesistersmainunderstandhall are only separatedthe needs of by a tthe c hi ldrenn partition.and theyWe are willing to organize the particular service for all children who studyinglooking to find another way to develop the children’s ministry in the long term.in primary school. In this way, we have the worshipThanks to the Lord that help is providedfor adult and the children separately on the same time.by a nearby church, the Friars Green IndependentHowever, we haveMethodistbeen unableChurch.to carry out the congregation for the youth as we have not enough space to do so.The Church generously agreed to allow the children’s ministry to use all the available spaces within their premises. The ministry was officially moved to this new meeting venue in May After2022. weThough the worship and children’s ministry are held in two differenthave started the worship at Holy Trinity, numbers of brothers andpremises, they are withinsisters who living in various districts of Warrington have come to3-5 minutes walking distance. Therefore, neitherjoin our worship.the parents orMost of them havethe children havejustexperiencedarrived UK inany problems adapting. Bible class teachers are excited about these arrangements. Following the between July and August. They praise the Lord as they never expect that there is a Chinese church in establishment of Sunday worship, the children’s bible classes have also further expanded to Sunday. Warrington. Just like Nehemiah in Old Testament said we found the good hand of my God leads us. There are more than 40 brothers and sisters taking part in teaching these bible classes. They have Twobecome the biggestmonths after theservingstartinggroup withinof the servicethe church.at Holy Trinity, we noticed that there were about 20-30 teenagers participate our service regularly. It seems that we need to organize the particular service for Young People Ministry teenagersDue to theaslimitedsoon asusablepossible.space,Wetherehavehasorganizednot beenamuchmeetingchangefor allin thethe parentsYoung People’sand wouldMinistry.like to knowThe junior group holds theirtheir thought. At themeeting on the firstend of the day, weand third week of the month; while the senior groupdecided to start the gathering for teenagers on Novemberholds their meeting on the second and fourth week.20th. Since we do not have enough place,The number of participants is similar, around 25-we can only have gathering by dividing the 30.teenagersIn terms of pastoral care,into two groups. Oneleaders understandgroup belongs tothattheif they canteenagers holdwho meetings on a weeklystudying between Yearbasis,7 andit Yearwill be9 and themuch moregatheringbeneficialwill betotakenhelpplacememberson theto1stdevelopand the their3rd week.spiritualThe otherlife andgroupbuildgoesclosefo r the rela t eeio n shipsagers who studyingbetween leadersYear 10 or above and tand members. T he gathering willchurch is activelybe taken place on the 2nd andseeking a way forward to improve the development of this ministry. Ministry for the Elderly

A lot of recent migrants coming from Hong Kong to the UK under the BNO scheme are families. Often these consist of three generations. There is a need to provide pastoral care and sharing the

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MANCHESTER ALLIANCE CHURCH

TRUSTEES' REPORT ( INCLUDING DIRECTORS' REPORT ) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

the 4th week.gospel with the olderAlthou g h we still have various kind of consteneration. The ministry for the elde r ain, we bly was th e lieve our God will lead us to gorefore established in November lastthrough allyear. Theof them by His grace.target group is 65 years of age or above and those who are about to retire. The fellowship holds meetings once a month. Consideration is being given to increase the number of From onlinemeetings. Thefellowshipfellowshipgoes forward to face-to-face fellowshipis planning some outdoor activities for the elderly in spring and summer time.

OurHoly Trinity Church Deepen the relationshipfellowship meetings were held online from thewith Holy Trinityday one of theChurchministry. However, after having We thank God that the church has been allowed to use the premises of Holy Trinity Church. We held our own service at Holy Trinity, we can think about to have the fellowship by face to face instead of a joint Christmas Carol Service and Christmas Service. Our church was represented by a 20 people online fellowship. Eventually, we have the "physical" gathering at Holy Trinity on October 11th . choir. They sang one Carol in Cantonese and one in English during the Christmas Service. We are planning to meet twice a month on the 2nd week and the 4th of Monday. Moreover, we also shared communion with Holy Trinity Church members during the Christmas Service. Members of the two churches were united in the Lord’s communion regardless of our Holy Trinity lovesdifferent races and Hongnationalities.Kong community.Our relationshipTherefore,is far shemoreinvitedthan justus tolandlordjoin theandministry of Coffeetenant. We are Barclosedon partnersevery Monday.in spreadingWe thereforethe gospel.startedOurthechurch"HongrecognisesKong Coffeethe needsBar" sinceof HolyOctober.TrinityIt Church.held on everyWe offeredMondayto clean themorningchurch on afrom 10:00weeklyto 12:00.basis andIn wefact,currentlyCoffee haveBar twoministrycleaningcanteams,benefitwhichour community.each consist of four members,After the worship of every week, we have no chance for refreshment due to the COVID.taking charge of cleaning the church premises. CoffeeOutlook and PrayerBar becomes a good place for our brothers and sisters for sharing. No rush, sit down, take a coffee and share by each anoThe church is working hard t her. Actually,o gather brothersCoffee Bar is another form of fellowship.and sisters from all walks of life. WeThank God!hope that they can settle in the church and see it as their spiritual home. The church is planning to establish From fellowshipdifferent groups to strengthen pastoral care and relationships among believers.goes forward to church planting We pray that the Lord will prepare their hearts and give us a sufficient number of leaders to develop different small groups. SinceThere are people whowe started the wish to know more about the faith as well as people whoministry at Warrington, God keeps working by bringinghave never setHis people foot into our a church.ministry. God loves Hongkongers andWe pay close attention to help them to come to know God, the faith and hopefully becomelet them to a place to take a rest. For our God is our shepherd. aNow,baptizedthe averagebeliever.attendanceWe ask Godfor ourto bestowSaturdaywisdomserviceuponis aboutthe church130 whichso thatis includingwe will knowchildrenhowandto lead these people toyouth. MAC notice thatHim.we have noWe pray thatlongerthe Holy Spiritbe a fellowship of MAC, we become the branch of MAC.will touch their hearts and help them to turn to God.Therefore, we have changed our name to read Manchester Alliance Church (Warrington ). We hope Thethat our church willnumber of youngkeep welcomepeople takingthe Hongkongers.part in the YouthWe hope we can glorifyfellowship is increasing.the nameWe needof the Lord.to have a bigger venue to accommodate them andOur future further develop this ministry. We pray that God will provide a suitable venue to enable us to provide appropriate and sufficient care for our young people.

In the future, our church will focus on internal relationship among brothers and sisters. We hope that our brothers and sisters will stay and keep our church as their “second spiritual home” (The church in Hong Kong is their spiritual home ). We believe that love can keep the people staying at the church.

Also, we would like our brothers and sisters spend more time to know each other so that our church will Manchester become a warm and lovely place. Alliance Church (Trafford)

Manchester Alliance Church (Trafford) Thanks to the Lord for his lead, MAC (Trafford) started on October 31, 2021. The first Sunday Manchesterservice, in the blink of an eye, has been held a year and three months ago. Thanks toAlliance Church (Trafford), previous called “Sale meeting point”, facedGod for leadingthe impact of Covid-19us to beginin Sundaythe pastservices,two years.children'sThank GodSundayfor Hisschoolleadingand youthand openingfellowshipthe wayat Avenuein the pandemic.Methodist With theChurch, Sale,help atof Reverendthe end of 2021.Chiu, ReverendThe numberLawof peopleand his attendedwife (theinformerSundaymissionaries)services wasandaboutMission150, Team members (Helen Chow, Doris Liem and Mrs Yau), they worked out online fellowship toand the total number of children in the two classes of Sunday school was about 50 and the youthbreak through the limits of the pandemic,fellowshipWith the increasewas about 30.in the number ofgatheredpeople attendinga group of new and upcomingSunday services, themovers toplaces inUK (mainly inthe children's theSunday school were increasedSouth Manchester). The onlinefrom two to three classesfellowship graduallyin the midformed andof 2022. The numbergrown. Meanwhile,of placesthey havein contactedSunday school was thenSale Avenue Methodistincreased toChurch100. For the youth(Sale AMC) fellowship,and hoped they havethat it willbeen increasedbe available forto twothe groups in September and with 50 places in total. venueAccording to the increase of people joined the church, we predicted that the seats of Sunday service of in-person service. However, lockdown suspended all in-person gathering and so as the contactwill be fully occupied at the end of September 2022. Saturday service was firstly started in the mid of work. In late July 2021, the communication between Sale AMC and MAC resumed, Sale September. For diversion purposes, brothers and sisters who do not need to come with their children AMC and the Methodist Church Councilare encouraged to go to Saturday service. In addition, brothers and sisters who teach Sunday school agreed for us to use the church for in-person service. or youth fellowship on Sundays can attend in Saturday services to worship God.

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MANCHESTER ALLIANCE CHURCH TRUSTEES' REPORT ( INCLUDING DIRECTORS' REPORT ) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

AtSincetheR e verendnd of 2022,Law andall hisfellowshipwife haveministriescompletedhavetheirsetyearup ofco m inm t i s t eesry worksto coordinatein July 2021,fellowshipMAC gatheringsemployed 2and care for the members.part-time pastors, Pastor Winson Chan and Reverend Louis Yeung in July and August Atrespectively.present, ministReve r yendteamYeungis mainlyis mainlyresponsibleresponsiblefor thefor thedecision-makingchurch dutie s andin MACcoordination(Trafford)of andthe MACPastor Ch(Tr a n helpsfford). Thein several cimembe r scumstances.in the ministry team are Rev Ka Chun Yeung, Doris Liem Helen Chow and Mrs Yau. We meet about once a month to discuss church development issues. In addition, we began to inviteAs the preparationssome brothers and sis ers who are committed to attend the ministry team meetings.of in-person mee t ings started, Sale meeting point was formally named as At present, the detailsManchester Alliance Church (Trafford)of MAC (Trafford) servicin Sept e mber.s are as followed:The first Sunday Service with Sunday School Sunday swas start e d at 11:30 on 31 Oct 2021.rvice, 11:30-12:45 every Sunday morning, about 250 people attend. Saturday service, 10:30-11:45 every Saturday morning, about 45 people attend. Children'sDifferent meetings are held in Manchester Alliance Church (Trafford) at the moment. Sunday ServicSunday School, 11:30-13:00 every Sunday morning, there are three classes, Class Lov e (N-Yr 1), Classheld every SundaJo y (Yr 2-Yr 4) and Classat 11:30-13:00, aroundPeace (Yr 5-Yr 6), the total number150 people attend. Children Sundayof childrenSchoolis 100.held every Youth fellowship,Sunday at 11:30-13:00,11:30-13:00 every Sundaywith lower form (N-Yr3)morning,andthere are twohiger form (Yr4-Yr6),groups, Egg Wafflearound 60Fellowshipstudents (Yr 7-Yr 8) and Joseph Fattend all together. For t e enager,llowship Joseph(Yr 9-Yr 12), about 50 teenagers attend.Fellowship (Yr7-Yr10) held every Sunday at 11:30-13:00 Salewith around 30 students.Fellowship begins the physical fellowship meetings in January 2022, which takes place on the second Saturday of each month, The target group is the young families in the church. More than 30 people attended in each mApart from Sunday servic e s, Sale Fellowship was an online fellowship previously, it was held twice aeting. Emmanuelmonth withFellowshiparound 70 haspeoplm e etingsjoined.onThetheparticipantsforth Saturdayof onlineof eachfellowsmont h .ipThedroppedtargettogrouparoundis the30 casual group of adults.people since in-person Sunday Service started. Then we started in-person fellowship meetings in Brothers’ Fellowship and Bible study group has physical meetings on Friday evJanuary 2022. Furthermore, Brothers’ Fellowship and Bible Study Group is h e ldnings once a month.twice a month in In addition,Thursday nightsa Bible study group is conducteusing Google Meet, aroun d through Google Meet. More than ten brothers attend10 members join every time; while Ladies’ Group inis each meeting.held once a month in-personally and started gathered at MAC (Trafford) since Oct 2021, around 15 Sisters’ Fellowship are held once a month on Friday mornings, with about 20 sistermembers join every time. Ladies’ Group Bible Study is held once a month online u s ing Google Meet.attending in each meTh e re are 2 groups with around 6 people in eting. In addition, two bible study groups a ch group.re conducted monthly through Google Meet. Thanks to the Lord as God led MAC (Trafford) to plant in southwest Manchester where many immigrantsThank God f romor leadinHon g us,KongMAC plannedhave chosentotostart the planting of churchlive in and many ChristiansinareSalelookingfar before the rise offor Cantonese church.BNO Visa.TheAsnumberthe UK Governmeof people i n t thebeginschurchthe applicationshas been increasedof BNO inVisastheatpastthe yearend of 2020,and it ismanystill increasingHong Kon g radual y.peop l e decidedMay MAC (Trafford) becomesto start their new livestheir spiritualin Sale andhome in the UK.the towns nearby. The begin of Thanks God to lead many brothers andministry in Sale would let them to start meetingssisters to before leavingunderstand and commitHong Kong to arrivingin services when everythingto the UK. just started in MAC (Trafford) in the past year. Many brothers and sisters are eager to participate and commitThank God that before the startiin different ministries a n g of in-person service in MAC (Td God still adds more for us. The r afford), many brothers and sisterse are more than 100 brothers and hadsisters servingalready gatheredin all ministriin th e s,onlineincludingSaleover 50 people arFellowship. Th e sf e rvingllowshipin childrenis a goodand youth ministwarm up fo r y.the newcoSince m osters toof know each otherthe families joinedandMACkept a group of stable Christians(Trafford) are young familiesin contawith c hildrt. Th e nrefore,and teenagers,when the therin-p e rsonare s tillervicemanywaschildrenplannedandto beteenagstart e drsinwhoOct,cannotplenty ofattendhelperschildren'swere preparedSunday schooland ledorbyyouthGod already.group due to theAs we started to work for Jesus togetlimited number of places. T he yr, our relationshiphave to stay with the ris bu i lt parentstogether as well.in the services when waiting for the offers. This leads to the loss of some families since it is not easy for the children to Thankstay inGod for leadingthe services. us,Therefore,with the cooperation andwe need to inviteencouragementmore teachersbetween pastors and the Misand teaching assistant s ionto Team accom m embers,odate morewe work in Jesus together.children and youth in children's Sunday school and youth fellowship. It is also hoped that there will be opportunities to carry out the Saturday children's ministry in the future. At Sincethe same time,most of thewe shouldparticip a ntslso intake care of the spiritual life of our teachers andMAC (Trafford) are mainly young families withteact h eiring childreassista n ts toand teenagers,avoid them becomingand the quotaburnt out.in Children Sunday School and Youth Team is limited, many children and youngWe ho pe oplethat arein theon thesecondwaitingand listthirdandquarthav e rs,to thejoingroupthe Sundayleader Servicetrainingw( ncluding i th their parentsbible studynow. Therefore,training andtherespiritualis a pg r acea t ice)demandwill bein carriedrecruitingout,moreso thatteachemo r se andpeoplehelperscan leadto expandgroup gatheringthe limit ofin Sundaydifferent Schfell o wships.ol by adding one more class and dividing the Joseph Fellowship into two groups. However, the spiriWe are planning t oual needs of all teachers andset up a Caring Group tohelpers are our firstcare for and visit brothersconcerns toandavoid them tosisters and contactbe too exhausted.unbelievers in the district.

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MANCHESTER ALLIANCE CHURCH TRUSTEES' REPORT ( INCLUDING DIRECTORS' REPORT ) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

On the other hand, some Hong Kong families come to the UK with their own aged parents, In mid-2023, a retreat day camp will be held for ministry leaders.

and some retired couples choose to stay here as well. We are planning to have Emmanuel Pray that the Lord will keep the teachers and teaching assistants in serving well and have Fellowship which is mainly target the retired people, elderly, and the couples without small spiritual growth. Pray that more people will participate in the ministry so that more people children. May God prepare His own workers for this new ministry to let us serve this group can share the ministry with each other and avoid burnt out. of people. Pray for everyone who comes to the MAC (Trafford), whoever adults, children and Weteenagers,are alsoforplanningmost of tothemhavearevisitingnew toteamthe UK.to payPrayourthatvisitthetoLordcareleadabouteveryonethe needsin thein brotherschurch to have spiritual growth, to support and encourage each other, and gradually build aand sisters, and also contact the Hong Kong people who are not yet believe in Jesus.spiritual home here.

Children Ministry

~~Ministry~~

1. Children Sunday School

1. Children Ministry

SameThis yearas otherwe haveministries,witnessed2021God’sis a difficultimmenseyeargraceforandChildrenblessingsMinistry,-testifiedfrombyno brothersSunday Schooland sisters’duringenthusiasmlockdown toandonlinehard workclasses,in servingto physicalthe Sunday SchoolLord across ourandwideSaturday Biblespectrum of Class; committee neededteaching and worship activities.to keep Mostchangingimportantly,the arrangementwe servein order tothe Lordmake the provisionwith love, mutual of Sunday School possible.support and encouragement, and in unity.

Due to the continuous influx of Hong Kong immigrants to U.K., our Sunday School has grownOn the fromother67hand,to 89duechildrento the upsurgeand fromof Hong45 to 75Kongchildrenpeoplein immigratingSaturday Bibleto U.K.,School.a largeThis brings new challenges to the teachingnumber of Christian families brough t eam as we havetheir children to adjust and mSunday Sch o ol.dify teaching largerIn line with an additionalgroups as wellworshipas toon Saturday,accommodatethe differentchurch Saturday Biblelearning needs.ClassOn thein Septemberother hand,2021.this newWe havechallengegrownbecamefrom 40a stimulusto 67 Sundayfor teachersSchoolandstudentsteachingandassistants toalso have 45developstudentstheirin Saturdayteaching Biblestyles and work closer together. Thanks to the Children Ministry committee whoClass. is willing to serve together humbly and developing a stronger team through facing many challenges. WeWe praisecontinuedthe toLordbe foramazedHis guidanceby the Lord’sand preservation,great work; andthis foryearthisGodchildrenhas preparedare ablenewto worshipbrothers Him,and sistersacquirewhoBiblicalare willingknowledgeto commitand enjoythemselvesother activitiesin servinginChildrena safe andministry.happy environment. Despite the huge demand of teachers, we had more teaching assistants to get involved. We In 2022, we continued to be amazed by the Lord’s great work; God has prepared new are even more thankful to God that there was a sister who is in teacher training. The brothers and sisters who are willing to commit themselves in serving in Children Ministry. enthusiasm and hard work of the brothers and sisters in all aspects of teaching and service Despite the shortage of teachers, we had more teaching assistants to get involved. Also, we were even more evident! are so blessed with having 4 sisters undertaking teacher training. Our teachers and assistants have put a lot of hard work into our “Combined worship” on everyIn thisfourth weekyear’s Christmasof thejointmonth andperformance with Traffordit has borne fruit – all pupilsand Warrington churchhave become morebranches,into singingeveryonehymnshad a tofabulouspraise performancethe Lord. Thisin singing,year’s summeracting andprogrammenarrating althoughwas aboutthere“God’swas creation”no physical performance (only recorded video). Praise the Lord for allowing us toand we had a week of Children Day Camp at church and through this eventbuild upwe a tracts t rong e rd teacherseveral andnon-Christianstudent’s relatfam lies i onshipto throughjoin andpracticing.some carriedThankson joiningto all teachersour Sundayand Schoolteachingandassistants for their hChinese Langu a gerd work!School. We had regular teacher training meetings on different topics like how to support Special Education Needs’ pupils and to deliver a clear aim bibleThis year’slesson to support our team.summer programme (July to September) has been carried out with great In responsesuccess. Thetospeciallythe currentdesignedchanges,lessonthe churchcontents,andgameschildrenandministry arecraft activitiesstill adoptinghave helpedand cooperating. May the Lord grant teachers spiritual wisdom to be sensitive to the differencespupils to have a deeper understandingin culture and learning betweenon the work of Jesus and hisnative-born and newlydisciples.immigrated children. Also, may the Lord grant new teachers and teaching assistants confidence to overcome the fear of language barrier and be able to serve and to address the shortage of manpower. LastThe committee, on one hand, will continue to promote the overall development of the butChildren’snot least,Ministrymay the Lordin accordancegive wisdom to the committee towith the direction of the make differentChurch. On thedecisions andother hand, to look after all servants ensure that they remain physically and spiritually healthy in order more training of teachers and teaching assistants will be carried out. to serve effectively.

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MANCHESTER ALLIANCE CHURCH TRUSTEES' REPORT ( INCLUDING DIRECTORS' REPORT ) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

2. Chinese Language School

EvenWe givethough thethanks toimpactour faithfulof Covid-19God forwasHisstillguidanceunavoidable,in 2021.2022Evenwasthougha year thefullimpactof God’sof Covid-19 pandemic was unavoidable,guidance and blessings. Our church andwe continuManch e sterd to Allianceexperience thatChineseGod is ourLanguagestrengthSchool anha d help in timgradually r e of difficulties.sumed “normality”.

In academic year 2021/22, there were 52 students (9 classes). As there was a continuous inf uxAl l throughof HongtheKongacademicpeopley e migratingar of 2020/21,to the theUK onlinein 2022,lessonsthe intakeprovidedof newthestudentsstudentsof academicopportunityyearto 2022/23carry onwas a record-breakingtheir study of Chinese.figure:The49commitmentstudents. The total numberof the students,of thetheir studentsparents andwasthe82 teachers(58% ofwasthemimmensewere newandarrivalswe allfromobtainedHongsomeKong)brandof 10newclasses.experienceAfter t ogetherwo yearswhichof brn o ughtphysicalus beyondpublicourexamination,comfort zone,2022especiallyInternationalfor those GCSEIGCSE studentsChinese examinationand teachers.wasDueheldto thein Mc a y.ncellationSix studentsof alltookpublicthe examinations,examination andTeacherattainedAssessmexcell ent resultsGrade ( TAG)5 students achievedwas implementedGrade 9 and 1 achiand the teach e vedrs wereGradr e quired8). to provide the attainment Thegrade for theirparent mees t ingsudents in accordance to the instruction given by the examination board.were also resumed physically in 2022. It was mainly conducted byIt Revwas Pandoraa challengL i ngontask2nd forSundayour voluntaryof each month.non-professionalShe held a st e riesachers.of talksBy thewithguidancthe th e meof relatedGod and the greatto parent &effortchildrenof the students and teachrelationship. In Dec e mber,rs, there wther e re three students enteredwas a parent meeting withfor evangelicalthe 2021 International GCSEtheme. The parentsexaminationreceived theandChristmasthey attainedpresentvery goodbags withresultsan (1ev a ngelicalchieved booklet from our ChineseGrade 8 and 2 achieved Grade 7).school.

Although there was still a shortage of teachers lastSince the Covid-19 situation started improving inyear, God gradually provided some newthe summer, our school decided to rt e acherssume physicaland existinglessonsteachersin thewerenew willingacademicto teachyear (2021/22).more lessons.TheAlso,numbersomeof teachingstudents assistants received teacherincreased from 34 (2020/21) totraining.52 studentsTherefore, the(2021/22).pressure causedHowever, only 9by insufficientclasses insteadteachersof was reduced.10 classes (no K2 class) could be provided in the new academic year because of the severe

shortage of teachers and teaching assistants.

Apart from the obvious difference of Chinese language knowledge among the students, Onlinethe growing size of the classes,parent meetings were heldhow toevery twoaccommodate d fferentmonths w i th a messagelearningsharedneeds andby RevmanageChiu. Besides,undesirableourclassrscho o lomalsobehaviourheld the o fnlinestudentsChineseare Newalso Yearchallengesactivityfacedfor theby studentsthe teachia n gd t heiream.parentsNevertheless,to join.weBygivedoingthanksthesetoactivities,God for providingwe couldakeepgreatinteamtouchof withfaithfulthebrotherparent s during the pandemic.and sisters to serve in Chinese school. Through sharing teaching ideas, skills and experiences, we tackle the challenges together and support each other. It is hoped that we Ascantherecontinuewas toanserveinfluxGodof Hongwith aKonghumblepeopleheartemigratingin unity despiteto the UKof comingin mid-2021,from differentmost of background.the new studentsFurthermore,(2021/22) we reshallrecentlyendeavourfrom Hongto Kong.provideTheandiscrepancyencouragingof learChi n eseing environmentstandard betweenfor ourthestudentslocal studentsas wellandas enhancingthose fromaHongrapportKongwithistheveryparentsobviousso thatin class.they Oncan experieone ha n d,ce itGod’s love in our church.brings new challenges to the teaching team as they have to adjust and

modify the ways of teaching so as to accommodate different learning needs. On the other By the grace of God, Mahand, this new phenome n onchestercan beAlliance Chinese Language School can continue toa stimulus for the students to support and learn f ulfilrom itseachultimateother. Regardinggoal and visionthe teaching– glorifyteam,Our GL o rdd hasJesusgraduallyChrist byprovidedbeing themorebridgebrothersbetweenand our church and the local Chinesesisters (some are new arrivals fromcommuHo n ity sharingg Kong) toHis love to people.serve in this ministry. The pressure

caused by the insufficiency of teaching personnel has been easing but the lack of teachers in the senior classes is still exist. It is hoped that more suitable brothers and sisters can b h d hi i illi b i d h

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MANCHESTER ALLIANCE CHURCH TRUSTEES' REPORT ( INCLUDING DIRECTORS' REPORT ) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

Youth Ministry

~~Teenager Minis~~ try

1. Timothy and Onigiri Fellowship

1. Timothy Fellowship

DueWe are grateful to God that MAC has the resources to serve the youths. We have speciallyto the pandemic, Timothy Fellowship has been conducted via the internet in the first set up a ministry for newly immigrated youths, so that the newly arrived youths can meet half of the year; since the latter part of the year, the Fellowship has expanded its service to friendsSaturday inin theorder to serve the risingsame age here, build numbera supportof teens.network and continue to learn the truth in church.

TheThe team ofSaturday Timothyleaders in Onigiri (Saturday)Fellowship is mainly conductedand Timothy (Sunday)in Chinese;hasSunday English.gradually stabilized,Each whichof the two days of teens programs has a distinctis of great help in shepherding young people and buildingserving team of its own.relationships. The youth camp that had been suspended for 3 years was resumed during the summer holiday.The pandemicThis year, there were 5 churches and about 72 people participated inhas made the administrative and logistical works of Timothytotal.Fellowship Due to the rapid increase in the number of teens in Onigiri, the fellowship began to split programs difficult. We are thankful that over the year, pastors, leaders and parents work as into Senior Group and Junior Group in September, hoping to have more appropriate partners together in serving the teens to grow in a safe setting. pastoral care for young people.

Regarding the regular weekly gathering, we added the youth services on the first week of Since December of this year, a new part-time pastor was assigned for our teenage ministry months from this year, so that the teens can listenand more fruitful serving experience can be shared with our leaders in the teamto God's Word and learn the truth. For the prospectus, it is hoped that young people can be encouraged to participate in different types of ministry in 2023, to find spiritual gifts and allow them to grow in 2. Alliance Young People Fellowship (AYPF) service. It also hopes to establish a fixed team of leaders, strengthen the training of leaders, and support the pastoral care of the leader team. On the other hand, we also keep encouragingDue to the pandemic,the teens toAYPFread hasthe Biblebeen andconductedincreaseonlinetheir interestin the firstand desirehalf year;for God'ssince word.September of this year, we have been back to physical. The pandemic has contributed to many changes to our Fellowship activities. Food gathering, which has been traditionally

  1. Allianceour FellowshipYoung People Fellowshipprogram for welcoming(AYPF)new students, has to be suspended to avoid

spreading the disease. Thankfully, such changes do not result in the fall of the number of

Asstudents joiningthe restrictionsour programs, and of the passion of the brothers and sisters who serve.of the pandemic loosens, AYPF can resume the welcome dinner and welcome camp this year. Especially in the welcome camp, we have got over 70 university students participatingTo equip our brothers and sisters with their Bible study and worshippingin our camp. We are grateful that both events were held successfullyleading skills, we and that our brothers and sisters can engage more in AYPF through the activities.have started workshops in such areas for our potential student leaders to join since WithDecember.various activities during the fellowship, including home gatherings, workshops and bible study sessions, we can be further engaged in AYPF and build a community in which our relationshipsIn coming year, inare strengthened.order to broaden the horizon of our insights, we are planning to invite Inmorethespeakerscoming half-year,outside of weourhavechurchchosento sharethe topicsand leadfromdifferent8 lessonsprograms.of growthWe topraybe thatour workshop titles. We hope these topics can make us learn more about our faith, and inspire us to thinkthis would enrichwhat is the meaningthe experienceof faithof our Fellowship.in our lives.

We also hope that AYPF is a fellowship that can adapt to the needs of our brothers and sisters.3. DanielAlso,Fellowshipwe pray thatAnnualmorR e port 2021brothers and sisters can stand out and serve, to continue the spirit of AYPF.

Daniel Fellowship had many changes in 2021. Firstly, Daniel Fellowship English group 3. Daniel Fellowship has merged with English ministry, so Daniel Fellowship became Cantonese only.

3. Daniel Fellowship

Daniel fellowship has welcomed many new friends in 2022. The average attendance increasedAs all othef r om 20services,to 30.due80-90%to covid,of thethe fellowshipmembers joinedwas mainlythe fellowshipconductedin thein smp a stll groupscouple years. There were stillonline. Because of thenewcomers in both Novemberlimitations, the monthly onlineand December.gatherings consist of a causal catch

up and a Bible study session.

Through the past year activities, members had deepened their relationship. Many mature brothers and sisters were willing to serve. As the number of participants have increased significantly, this leads toThe fellowship was returned to physical gathering twice a month fromchallenge in BibleSeptember 2021. study and discussion. We hope more leaders can be risen in coming year, so the fellowshipBoth Cantonese group leaders had relocated away from Manchester, while many new can grow healthilycomers joined the fellowship since autumn 2021. Over 50% members were new to the

fellowship. Therefore it had been focussing on welcoming and bonding.

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MANCHESTER ALLIANCE CHURCH TRUSTEES' REPORT ( INCLUDING DIRECTORS' REPORT ) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

Adult Ministry ~~4.~~ I ~~Adult n pastJoshu~~ ~~Ministry ye~~ ~~a r,FellowDan~~ iel Fellowshipship: had been struggling to reach out, however we are thankful

We are maintainingthatThere are six fellowshipsGod has broughtfive groups, East, South, West, North and Central.us manyin the adultnew facesministry:in the last few months. At theIn order tomoment,provideDaniel fellowshipThere are four fel owshipsis sti l l under inreformingthe adult wm nistry: i th over 70% new members in January 2022. appropriate pastoral care, the bigger groups may be divided into two or three small groups. ThisTherefore1. year,ElimweweFellowshippray thatmanaged theto establishold and newsmallmembersgroup leaderscan integratein the Central group,and settle downweinbelievedDaniel Fellowship.1.As theElimeaseFellowshipof pandemic, Elim fellowship has resumed physical fellowship gathering for this will improve connection among group members. Fellowship meetings are held on the more than one year. During the past year, fellowship adopted the theme: 'The first Saturday of the month. An average of 60-70 group members take part. There were We alsoAscharactthe e riapray that God will s etics of fruit of Ho y Spirit'. All members shared , made rof pandemic, Erise up more servants. l im fellowship has resumed physical f e vision and learnt aboutllowship gathering for over a hundred participants at the Christmas gathering.more how i t han one year. In pastaffects our life and its importance.year, fellowship adopted the theme: 'The characteristics of fruitOther than the monthly fellowship activity,of Holy SpiritThou Adult gh the effect Ministry each small'. All members shared , made revision and learntof pandemic was starting to fade, itgroup holds bible study and other activitieswas followingabout how itmonthly.by recession and costaffects our life and its importance.of living crisis. In response to the community's need, a lucky bag fund raising event was Th heldere are four fellowshipsough the effectand used allof pandemic was s artfund raisedin the adulto purchase t m in g toistry:cannedfade, itfoodwas followingand donatedby recession and costto food bank for ofsupporting those in need.living crisis. In response to the community's need, a lucky bag fund raising event was

1.held andElimusF e dllowshipall fund raised to purchase canned food and donated to food bank for 2. Emmanuel Fellowship supporting those in need. 5.AsCalebthe easF e llowshipof Covid measures, physical gathering has been resumed since January 2022. OwingThe attendanceto the Covid-19,was 11 onElimavearge.fellowshipThe themestill keepof fellowshipgathering inby2022onlinewasin "Fellowship2021 until thein 2.end of the year. There are 15 families attended monthly gathering on average. Besides, onefurtheranceEmmanuelof theFellowshipGospel". Different talks by Pastors were organized to facilitate the bible study group for brother and one for sister were held online monthly as well. InAsAsmembers' sharing, service and fellowship. Cell groups system was set up for more in-depthsharingtheexpected,the yeareaseamongofof Covidall2022membersmembers.–measures,lookingfeltTwocheerful afterback,physical gatheringgroupswe experiencedof physical gatheringmonthlyhasGod’sbiblebeen resumedprotection.studyresumed.weresinceNotInheldJanuary 2022.Hisonly parentswithgrace7pplwe were trained; we learnedThecan share more freelyattendance on average. Besides, daily spiritual sharing and prayer group are still holding toattendance was 11but the childrenonand shared.avearge. Thecan alsothemeinvolveof fellowshipinto it. in 2022 was "Fellowship in Wefurtherancethank Godof forthe watchingGospel". overDifferentthe fellowship.talks by PastorsWe organizedwere organizeda few special programsto facilitate thein pray for church and other items. past year. Asmembers' sharing, service and fellowship. Cell groups system was set up for more in-depththe government guidance for Covid measures should be further released in coming OnOnyear, more and more familiessharingattendance on average. Besides, daily spiritual sharing and prayer group are still holding toDuring3. 28th10thFaith, Hope, Love FellotheamongMay,of September,pastwemembers.year,had anallweouting,theTcelebrated w willmeetingsshipo wegroupsbe expected to jointhankedtheoverofMid-AutumnthemonthlyGodyearforthe fellowship.werethebibleFestival.goodheldstudyphysically.weatherWewerehadandheldtimeThesafewiththemesforjourney.crafts7pplof and Helen taught us how to make sweet sesamethe monthly meetings included sharing by thedumplings.Ministry Team, mission talk, visitation On2.pray for church and other items.skills,10th ofEmmanuelSummerDecember,FellowshipoutingweandhadChristmasa competitioncelebrationfor colouringetc. WeBiblecelebratedstories pictures,our members’cooking and healthy dieting.Birthdays once everyEveryone enjoyedthree months. Thethemselves.average number of attendants in the monthly WDue3.m e e ings t hanktoFaith, Hope, Love Fellowshippandemic,was 36.God that membersEmmanuelofFellowshipthe fellowshiponlyarehelddedicatedonline togatheringbible study.on everyThey werethird keenTuesdayRegardingto purchasemonthly.bible study,aThecopygatheringsweofsplitthe Bibleourkeepmembers- thefocusingCh in toeseonthreeStudydifferentBibleBiblespiritualStudyChinesegroups,booksUnionFaith,sharingVersion.Hopeand In past year, all the meetings over the year were held physically. The themes of the Throughthere were 16monthlyand Love,meetingshymnto study the book ofpeople attended the gatherings on average.singingincludedand colouringsharing【Ephesiansbyofthepictures】Ministryand ofthenbibleTeam,【JonahBiblestoriemission】 s tudy was al, once a month. Thethetalk,fellowvisitation s ohipheld onlinemanagedskills, tomonthly and there was 7 people atteSummeraverage numberlearn moreoutingaboutof the year attending the monthlyandtheChristmascharacterscelebrationi n dance on average.the Bibleetc.andWeBibleunderstandcelebratedstudies was 31.theourmeaningmembers’of theBirthdaysstories. In 2023, we have set the theme of the fellowshiponceOn top of regular gatheringevery three months. Thementioned above, a hiking has been organizedaverage number ofmeetings:attendantsBy His Grace.in the monthlyin summer withmeetings was In coming year, Emmanuel fellowship will restart physical gathering and hope much better 36.a total of 24 people attended. English support and communicationRegardingAs a conclusion Ministry bible of past year, there wasstudy, we splitcan be facilitated.our membersa smooth re-election of the Committee members.into three Bible Study groups, Faith, Hope Over3.and Love,Besides, ~~The numbers~~ Faith, Hope, Love Fellowshipthe 2 fellowshippastto study the book ofyear, ~~att~~ endedwemembersarethethankfulfellowship【receivedEphesiansto seebaptism.remained】theandincreasingthensteady【Johannumbersand】4once a month. Thenewof congregationpeople joinedacrossin. differentaverage numberThrough nationsthe monthlyof the year attending the monthlyand backgrounds.meetings andTheyBiblehave enjoyedstudies,Bible studies was 31.andthe engagedmembersin hadEnglishthe Sundayample Service.MostOn top of regular gathering mentioned above, a hiking has been organizedopportunities to share, encourage and pray for one another better.of the meetings over 2021 were held online and started to go backin summer withto physical ESOLfellowshipa total of 24 people attended.In comingcourseyear,in hasSeptember.thebeenreg r unnoupThe ing themesbyof membersmissionaryof thein Marybethmonthlythe threeonline B rannonible StudymeetingssincegroupsJanuaryincludedshouldduringThebe termFourfoldAs a conclusionrequired when everyonetime.GospelIt is of past year, ththankfulled by Ministcan come back to Bibleto see er -in-charge,e wasdifferenta smooth re-election of the Committee members.brothersChristianStudy physically.andlivingsistertalks,fromsharingEnglishandcongregationtestimony, involvedSummerThe numbers attended the fellowshipWe are goingin assistingoutingtoandsetas Teachers and AssistantChristmasaside somecelebtime r ationemainbefore e tc.d steady and 4 new people joinTeacher throughout the whole year.everyThe averagefellowshipnumbermeetingof attfor e d in. Besides,ndantsmembersin theto Inevangelisticmonthly meetings2 fellowshipmeet.March,PrayPrinceforprogramsmembersthewas 38.AvenuemembersreceivedwithBaptistProjektscanbaptism.useChurchMCR,thesesentatimesskatea missionarytoparkshare,at theencourageteamcity centreto engageandofprayManchester.a seriesfor oneof We arThrough the monthly meetings and Bible studies, the members had the ample opportunitiesanoth e r. thankful to see a Muslim brother come to Christ on that evangelistic evening. In June,heto hisApartonlineto share, encourage and pray for one another better.InAlso, we plannedwalkedcomingfurtherfromtowe are sad tostudywithyear,monthly gathering,study in Hongus,topicstheto visitespeciallyregroupingsee our English Pastor Chris Lauonour fellowship〝BeKong.duringthreeHolyofWe are thankful for his service over the pastmembers〞BibletheandmembersdifficultStudy groups,theinbookthePandemicregularly.threeof【leftFaith,EphesiansBibleus.era.He carrieHopeInStudySeptember】anoncegroups d our welLove,a month.2022,four yearsshoulda l sowishesNewheldThb e Engl shaverage numberrequ4. i Joshua Fellowship:red when everyoneMinistry Committeeattendingcan come back to Biblethe monthly Bibleestablished. studies was 35.Study physically. DueWe are going to set aside some time before every fellowship meeting for members to meet.to the lack of participants, unfortunately English Pre-Bible Study had to end from OctoberStudyEvenPray for the mWe are maintaining five groups, East, South, West, North and Central.appropriate pastoral care, the bigger groups may be dividedunderfrom2022.thNovember. e mbersThankfulthreat can use thesof virusWithfor God’shisspr e richading,times to share, encourage and pray for onprovision,theologicala summerRevknowledgehikingLau tookhasinto two or three small groups.andonbeen organizmonthlypastoralIn order to provideexperiencesEnglish e danother.in summerBiblein the past, we have inspiredand there was total of 31 membersAlso, we plannedThis year, we managedto visitto establishour fellowshipin readingturningsmallbiblemembersgroup leaders in the Central group, wein a new prospective.up. regularly.

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MANCHESTER ALLIANCE CHURCH TRUSTEES' REPORT ( INCLUDING DIRECTORS' REPORT ) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

believedOn 6th January 2023,this will improveCACUconnectionmissionary Rev Luchoamong groupSanchez with help of Marybeth,members. Fellowship meetingstheyare will hostheld on thean evangelistic eveningfirst Saturday of the in Turkish community in church premises. Some brothersmonth. An average of 60-70 group members take part. andThere were over a hundred participants at the Christmas gathering.sisters from the English Ministry will also assist the programme,Other than the monthlyand sisters from Cantonese congregation to assist catering. We pray God’s work on us through our service fellowship activity, each small group holds bible study and other activities monthly. together. May HE use this event to touch the people in Turkish community within

Manchester.

  1. Ezra Fellowship In March 2023, Prince Avenue Baptist Church will send a missionary team to engage in a seriesEzra fellowshipof evangelisticwas formedprograms.in May.WeTheprayparticipantsthat God arewillHongsend Konghis peopleimmigrantsto servejoiningthe community with the missionthe fellowship after finishing the six time welcome group’s bible study. There are about 30team. Despite4.ppl divided into three bible study groups in Ezra. A committee to organise the programmesCaleb Fellowshipthe unsuccessful in recruiting a suitable pastor for English Ministry the past summer.in the fellowshipAfter sixwas set up in Dec.months of weekly praying meeting, we will post the job advertisement

through Nazarene Theological Collage and Global Connections UK. We pray God will

send6. Calebhis peopleFellowshipto pastor his church and we pray for the congregation to have patience in Duewaitingto theto witpa n demic,ess God’s miraculousthe Fellowshipplan together.still ceased to meet in person in 2021. However, we

IncontinueMay Gothe year d c o ofntinue to lead us in serving the community and guide us to be the salt and lightur 2022Bible– studylookingasback,scheduled,we exper encv i a t e dlephone,God’s prowi t ect on.h i ndividualIn Hisfellowshipgrace we mwto all e re trmbers,n a tions in thined; we lon the e secondarned city of Manchand sharand four e d.s er. t h Friday and Saturday morning and evening of the monWe th ank. God for watching over the fellowship. We organized a few special programs in Whole past year. Person Development Services WhenOn 28ththeMay,lockdownwe hadwasan ou ing,lif t ed, wewe arrangedthanked Godoutings,for theongoodthe 28thweatherAugustand andsafe thejourney.17th OnCounsellingSeptember.10th of September,WeServices:enjoyedHandledwethe outdoorcelebrateda totalscenery andtheof 34Mid-Autumncaseswe thankedand conductedFestival.God196Wefor our timehadsessions.timeof sharingfor22 craftcase s have and mutual encouragement.Helen taught us how to make sweet sesamenow been closed. Cases included personaldumplings.development, emotion counselling, maritalOn 10th ofrelationships,December,parentalwe had arelationshipscompetitionandfor colouringpre marriageBiblecounselling.stories pictures,In addition,cooking and healthy dieting.conducted seminars for different fellowships on the topics of psychological heath, handlingOn the 12th DecemberEveryone enjoy2021 betwe e nd 12:14themselves.– 12:45, we held our first in house meeting Weof conflictswiththankour newGodand communicationsmembersthat membersin church.of and primarythe fellowshipWe hadfamily.hymnsare dedicatedsinging, tobiblebiblestudy,study.discussionThey wereon keTeaex e rcises and exchange of gifts.nTastingto purchaseGroups:a copyThereofare seventhe BibleWe thankcommittee- th e d God that some new members have decided toChinesemembersStudytakingBible chargeChineseof thisUniongroupVersion.and Througharound 40-50 participants in each gathering.join the fellowship.hymn singing and colouring of picturesThe number is on the increase.of bible stories, the fellowshipThe gatheringmanaged to learn more about the characters in the Bible and understand the meaning of the stories. venue of this group has therefore changedIn 2023, we have set the theme of the fellowshipIn 2022, the fellowship will recommencefrom the conference to the main hall.its meetings:meetings By His Grace.from the second SaturdayThere is ain varietyJanuary.ofDue to the pandemic,activity including, there will be nolife in the UK,refreshments.pot planting Our members will take partand gardening, stretching exercises,in craft workshops - “Helpinghymn singing, movies,ourselves whilstseminars onhelpinghealth,others”.seminarsThe aim of this workshopon help for emotional ~~is~~ English emergencies ~~to help~~ Ministry ~~our~~ and ~~elde~~ communityrly membersservicesimproveintheirManchester.psychologicalWe andorganizedspiritualoutingshealth.everyThough5th

Friday of the month.they may be less physicallyWe have visited the Chinese library, art centre, Christmas market andfit, they are able to continue to grow in spirit. Through craft OverChinese restaurants for yam cha.work, they willthe past year,learn how to work as a group and promote mutual admiration.we are thankfulA closer and closer relationshipto see the increasing numbersis being builtof congregationwithin thisacross different nations and backgrounds. They have enjoyed and engaged in English Sunday group. Service. English Ministry ~~Coffee Bar – this~~ ministry was established in November 2022. There are seven committee ESOLtermDue to the pandemic,firstmembers whohalftime.courseyear;It ishasare in charge of thisfromthankfulbeentheour Englishrunninglatterto seepartdifferentbyserviceministry andofmissionarythehasbrothersyear,been conductedaround 25-30 participants each time.MarybethweandaresisterthankfulBrannonviafrominternetweEnglishsincehavebroadcastJanuarybeencongregationbackduringin theTheto involvedmajority of them arephysicalwith us. In September,servicein assistingwithas Tpeoplebrothersw e achers and Assistant have establishedwhoandrecentlysisters migratedfroma newTeacher throughout the whole year.a varietySunday School sessionto thisofcountry.nations Thereworshippingforhavechildren thatbeentogethernonInbelievers whoruns alongsideMarch, Princehappened tothe sermon time.Avenue Baptistwalk past the church and decided toChurch sent a missionary teamjoin in.to engageOther than sharinga series of evangelisticWe are thankful to have Mission Pastor Luchopersonalhis home church.stories,programsweHetook thehaswithstartedProjektsopportunityservingMCR,with us attoaintroducskateSanchthe beginningpark e z from CACUtheatactivitiesthe cityof thecentreofjoining our church astheyearchurchofby equippingManchester.and our We are thankfulBrannon,faith.our congregationa missionaryto see a Muslimto learnfromaboutPrincebrother come to ChristmissionsAvenueandBaptistoutreachChurchon that evangelisticto inthethecommunity.US, andevening.JessicaMary So,Betha In June,Hiking Group: this is an actplacementwe are sad tstudent fr o m Allsee our Engl sh Pastor Chri i ance Bvity only held during i ble Seminary in Hong s ummer and autumn.Lau leftKong,us. He carriedalso work alongside withWe have held fourour well wishes to hishikesSanchez. They are alsoSchool.sofurtherfar. study in HongAround 20involvedpeopleKong.tookin differentWe are thankful for his service over the pastpart. Whilstministries such as Worship Team and Sundaywe enjoyed God’s creation, wefour yearsshared DueEnglishhemutual support and friendship.Badminton Group:Insisters joiningstudy leaders.physicalSince thprayerNovember,walktomeetingthe e Ministry Committeeand opens for the whole congregation to join.d latter part of the year, our monthly Worship Team jammingwithlackIn the sameus.ahaveus,newof Aroundespeciallyparticipants,alsoEnglishreturnedmonth,130established.pre-Bibleduringmembersunfortunatelyour English Ministry Bible study session has returned toto thephysical.studydifficulthavesessionbeen dividedEnglishWePandemicarewasthankfulPre-Biblestartedera.intotoInthreeStudyinhaveSeptembersession and monthlyequippinggroups,newhad brothersto2022,Weekdays,ourend BiblefromNewand Saturdays and Sundays. Chan Sim Fong, Lai Kai Yue and Wong Mei Mei are in charge of October 2022. Thankful for God’s provision, Rev Lau took on monthly English Bible the groups. There are badminton sessions every week. We hope that through playing sport Study from November. With his rich theological knowledge and pastoral experiences in together, group members will build closer relationships and improve their quality of life the past, we have inspired in reading bible in a new prospective. and health.

14

MANCHESTER ALLIANCE CHURCH TRUSTEES' REPORT ( INCLUDING DIRECTORS' REPORT ) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

InOn 6th January 2023,December, we haveCACUalso beenmissionary Rev Luchograteful to have theSanchez with help of Marybeth,mission team from Prince Avenuethey Baptist Church to leadhosted an evangelistic a sev e ries of missionning in Turkishtrainingcommunitysessioi n schurchin our church.premises. Some brothers and sisters from the English Ministry also assisted the programme, and sisters from CantoneseFinally, in congregationthe Joint Christmato as s istServicecatering.of thisWe yepr a y God’sr, we arework onvery thankfulus through ourto have brothersservice andtogether.sistersMaywithHEoriginsuse thisof non-Christianevent to tou c ountriesh the peopleto be inregisteredTurkish asco m embersmunity ofwithinour Manchur ch .ester.

In March 2023, Prince Avenue Baptist Church will send a missionary team to engage in a seriesIn 2022,of despiteevangelisticthe unforeseeableprograms. Wecircumstancespray that Godduringwill thesendpandemic,his peoplethetochurchserve willthe community with the missioncontinue to strengthen the unity of congregation despite the differencesteam. in terms of culture Despiteand language.the unsuccessful in recruiting a suitable pastor for English Ministry the past summer.In January,Afterthesixchurchmonthsis supportingof weekly prayingan ESOLmeeting,course wethatwillrunspostin theour jobchurchadvertisementpremises. throughSome brothers and sisters from the English Ministry have also taken part in the program asNazarene Theological Collage and Global Connections UK. We pray God will teachingsend his peopleassistants.to pastorWe prayhis church andfor God’s workwe prayon forus throughthe congregationour serviceto havetogetherpatiencein thisin program.waiting to witness God’s miraculous plan together. In March, Prince Avenue Baptist Church will send a missionary team to engage in a series May God continue to lead us in serving the community and guide us to be the salt and light of evangelistic programs with Projekts MCR,to all nations in the city of Manchester. a skatepark at the city centre of Manchester. We pray that God will send his people to serve the community together with the mission

team. Whole Person Development Services

Counseling ~~Counselling~~ Service ~~Service~~ s: Handled a total of 34 cases and conducted 196 sessions. 22 cases have now been closed. Cases included personal development, emotion counselling, maritalThe Manchesterrelationships,AllianceparentalChurchrelationshipsbegan to andofferprecounsellingmarriage servicescounselling.from InAugustaddition,this year. The services are offered in the form of dedication. The ministry starts with mental conducted seminars for different fellowships on the topics of psychological heath, handling healthof conflictstalksand communicationsheld in various fellowshipsand primaryto raisefamily.awareness of mental health. There have TeabeenTasting8 individualGroups:andTherefamilyare sevencases, andcommitteechild counsellingmembers takinghas alsochargebegun.of thisExpectgroupmentaland around 40-50 participants in each gathering.health to become the pursuit of more people,The number is on the increase.and willing to take responsibilityThe gatheringfor their venue of this group has therefore changedown personal growth. from the conference to the main hall. There is a variety of activity including, life in the UK, pot planting and gardening, stretching exercises,Looking aheadhymntosinging,2022, maymovies,moreseminarspeople understandon health,whatseminarsis theonmentalhelp forhealthemotionalis, and understand the story behind their emotions. They are eager to seek healing. emergencies and community services in Manchester. We organized outings every 5th Friday of the month. We have visited the Chinese library, art centre, Christmas market and We will continue to hold regular talks on psychological mental health, parenting talks, Chinese restaurants for yam cha. A closer and closer relationship is being built within this couples' talks, and may also set up some groups as needed, such as the group recently set up for elderlygroup. new immigrants.

Coffee Bar – this ministry was established in November 2022. There are seven committee members who are in charge of this ministry and around 25-30 participants each time. The majority of them are people who recently migrated to this country. There have been nonbelievers who happened to walk past the church and decided to join in. Other than sharing personal stories, we took the opportunity to introduce the activities of the church and our faith.

Hiking Group: this is an activity only held during summer and autumn. We have held four hikes so far. Around 20 people took part. Whilst we enjoyed God’s creation, we shared mutual support and friendship.

Badminton Group: Around 130 members have been divided into three groups, Weekdays, Saturdays and Sundays. Chan Sim Fong, Lai Kai Yue and Wong Mei Mei are in charge of the groups. There are badminton sessions every week. We hope that through playing sport together, group members will build closer relationships and improve their quality of life and health.

15

MANCHESTER ALLIANCE CHURCH TRUSTEES' REPORT ( INCLUDING DIRECTORS' REPORT ) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

4. Financial Review

The past year had indeed been another challenging year for MAC. Pastoral care need kept raising as more and more Hong Kong families moved to UK under BNO visa scheme. On top of the two newly planting churches, extra three more weekly service sessions were scheduled for responding to the situations. In addtion, Church's operation basically fully resumed in last year. Large number of new comers, limited space and tightness in manpower put the pastoral care and service provision under stress. Thanks to the persisntent effort of brothers & sisters and pastoral staff, we still managed to meet the increasing need in service needs in last year. We are also encouraged by our congregations' faithfulness to God, expressed by their participation in various church activities, both physical and virtual especially in this new service provision era. We are especially thankful because the donation received is sufficient to cover our expenses despite of significant growth in financial burden raised by the service needs.

Policy on reserves

It is the policy of the Church to maintain a level of unrestricted General Fund reserve that is sufficient to cover the Church's running costs for 3 months around £120,000. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, the Church is able to continue its current activities while consideration is given to ways in which additional funding may be raised. As at 31 December 2022, the amount of reserves in General Fund was £145,443.

General Fund: the donation received has increased £181,294 as compared with previous year (£388,032 and £206,738 for 2022 and 2021 respectively). The net income for the year is £38,867 after the transfer of £216,852 to other funds

Personnel Fund: the total outgoing was £203,071 in 2022. In contrast, donation for the year was only £27,035 (2021 is £23,025). The defiicit is covered by transers from General Fund of £173,205. Note The Personnel Fund balance is (£781)at 2022 (£2,050 at 2021).

Property Fund: The total expenditure was £97,393 while the donation received for the year was £93,354 . There were £11,000 loan repayment to the Church believers made during the year. At the beginning of 2022, the cash balance was £36,585 for property maintenance and loan repayment. At the end of 2022, the cash balance was £21,345 which will be used for repayment of the loans of £78,500 from the Church believers due in 2022.

Note: The church owes long-term bank loan of £365,820 (to be repaid by monthly instalments)

Property maintenance: The total venue related charges for 2022 were £95,885 (£93,173 at 2021) (see table C, ''Summary of property maintenance expenses'). This included the mortgage montly repayment and at utility expenses. According to the current data, we estimate the total venue related charges for 2023 at £168,065 including repayment of loans of £78,500 from the Church believers.

Brief summary of fund movements in 2022

(A)General Fund (A)General Fund (A)General Fund (A)General Fund (A)General Fund (A)General Fund
Income 2021 2022 Expenses 2021 2022
General Donations £191,346.00 £347,885.00 General Expenses £43,635.00 £132,313.00
Other Incomes (from
fellowship, church
activities, etc.		 £15,393.00 £40,147.00 Transfer* £116,319.00 £216,852.00
Total Income £206,738.00 £388,032.00 Total Expenditure £159,954.00 £349,165.00
Net Income /
(Expenditure)		 £46,784.00 £38,867.00

16

MANCHESTER ALLIANCE CHURCH TRUSTEES' REPORT ( INCLUDING DIRECTORS' REPORT ) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

4. Financial Review (continued)

(B) Other Fund

(B) Other Fund
Fund Titles To Support Expenses
Mission Fund CACU (Mission) £4,753
CACU(Admin) £14,182
YWAM £1,740
Rev Karl Leung – missionary £6,000
Poland short mission trip £3,852
Cross Cultural Ministry £250
Charity Fund Samaritan Purse £3,251
Tear Fund £1,932
HK Cornerstone Association £2,192
Barnabas £1,631
CCGR £998
CACACA £1,023
Personnel Fund Employment expenses for office and pastoral staff £203,071
PropertyFund Total venue related expenses £95,090

(C) Summary of property maintenance expenses:

Property Maintenance Items 2021 2022 2023
Actual Expenses Actual Expenses Estimated Expenses
Bank Loan Repayment £38,079
£38,079
£38,079
Water £300
£1,062
£1,170
Electricity £8,208
£13,257
£14,582
Management Fee £14,755
£14,376
£15,814
Waste Collection £88
£384
£422
Maintenance & Repair £7,076
£10,805
£12,759
Insurance £3,667
£6,127
£6,740
Repayment of loans to MAC believers £21,000
£11,000
£78,500
Total £93,173
£95,090
£168,065

(D) Summary of Property Fund Incomes:

(D) Summary of Property Fund Incomes:
Income Item Amount Percentage
Donations from MAC believers £49,776
57.9%
Donations from overseas supporters in the custodyof HongKongAlliance Mission £3,098
3.6%
Other -Tax rebate for taxyear 2021/22 £28,087
32.7%
Other - Bank interest £0
0.0%
Other - donation from MAMF £0
0.0%
Other - donation from CACU(UK) £4,950
5.8%
Other - donation from religious organisation/fellowship £0
0.0%
Total £85,910
100%

17

MANCHESTER ALLIANCE CHURCH TRUSTEES' REPORT ( INCLUDING DIRECTORS' REPORT ) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

5. Structure, Governance and Management

The Church was incorporated on 1st November 1995 under the Companies Act 2006 as a private limited company and the company is limited by guarantee. The type of governing document is the constitution.

Trustees selection and induction

Any prospective new trustees are recommended by the current church council to the congregation for their consideration. Church members are then able to vote the appointment of the prospective trustee. A majority vote confirms the appointment. New trustees are kept updated through trustees’ meetings and communication throughout the year.

The Church as a member church in federation with the Chinese Alliance Churches Union (UK) (abbreviated to CACU) is governed by the voting members of the Church Council, which include the Minister-in-charge or his deputy, elders and deacons. Therefore, these voting members are constituted as the board of trustees/directors of the Church. The Minister-in-charge who must be approved and assigned by CACU should be appointed to the ministry of the Church by the Church Council. The elders who must receive approval from the CACU should be nominated by the Church Council and elected in the Annual General meeting. Deacons should be nominated by the Church Council and elected in Annual General Meeting every year. The newly elected trustees will be given a brief induction regarding their duties and responsibilities set out in the constitution and according to the guidelines of Companies House and Charity Commission.

Risk Management

The trustees have a duty to identify and review the risks of which the charity is exposed and to ensure appropriate controls in place to provide reasonable assurance against fraud and error.

The Church Council

The Church Council is formed by the directors/trustees and non-voting members. They meet regularly to discuss, pray and organize the work of ministry. The Church Council consists of the ministers (one of whom is Minister-in-charge or Deputy), the elders, the deacons, and any other appointed church officers or leaders.

The Church Council Members

Trustees
Chairperson Rev. Wai Chor Chiu
Treasurer Yin Man Andy Chan
Other Members Doris B. K. Liem
Bernard Lam
Angel H.T. Wong
Company Secretary: Doris B K Liem (until 16 June 2022)
Non-voting members: Pastor Chris S.M. Lau (resigned from July 2022)
Helen Y.Y. Chow
Karen K.W. Fong
Adonis C.H. Lau (until August 2022)
Kasin Law
Pastor Winson C.P.Chan
Rev K.C. Yeung
Rev Pandora P. Li
Pastor Ka Yau Cho
The Church Staff
Minister-in-charge: Rev. Wai Chor Chiu
Pastoral Staff: Pastor Chris S. M. Lau (resigned from July 2022)
Pastor Winson C.P.Chan
Rev K.C. Yeung
Rev Pandora P. Li
Pastor Ka Yau Cho
Church Administrator: Wing Chung Lam
Mei Fung Lam (part-time)
Ka Yi Kwok (from 13 October to 24 December 2022)

18

MANCHESTER ALLIANCE CHURCH

TRUSTEES' REPORT ( INCLUDING DIRECTORS' REPORT ) (CONTINUED) FOR THE YEAR ENED 31 DECEMBER 2022

6. Statement of trustees' responsibilities

The trustees ( who are also directors of Manchester Alliance Church ) are responsible for preparing the trustees' report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting practice), including Financial Reporting Standard 102 " The Financial Reporting Standard applicable in the UK and Republic Ireland". Company law and the law applicable to charities in England and Wales require the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure for that period. In preparing these financial statements, the trustees are required to : -

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Under Company Law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the result of the company for that period.

7. Small Company Provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to small companies' regime.

The above trustees' report (including directors' report) was approved by the trustees of the charity on 9th March 2023 and signed on thier behalf by :

…………………………………..W C Chiu ………………………………Andy Chan Rev. Wai Chor Chiu, Chairman Yin Man Andy Chan, Treasurer Trustee Trustee

19

Charity No. 1092291 Company No. 3120814

MANCHESTER ALLIANCE CHURCH INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

I report to the trustees on my examination of the accounts of the charity for the year ended 31 December 2022.

Respective responsibilities of trustees and examiner

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of The Association of Chartered Certified Accountants.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

• the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

……………………………

Hannah Murray FCCA The Association of Chartered Accountants

Hannah Murray Accountancy 61 Falconers Green Westbrook Warrington Cheshire WA5 7XF

9th March 2023

20

Charity No. 1092291 Company No. 3120814

MANCHESTER ALLIANCE CHURCH ANNUAL ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 STATEMENT OF FINANCIAL ACTIVITIES (including Income and Expenditure Account)

Note
Donations
4a
Charitable activities
4b
Investments
4c
Expenditure on:
Charitable activities
5
Reconciliation of funds:
Fund Balances c/f at 31 December 2022
Total expenditure
Net income/(expenditure) for the year
Total income
Income and endowments from:
Transfers between funds
Net movement in funds
Fund Balances b/f at 1 January 2022		 Restricted
funds
General
Fund
Designated
Fund
£
£
£
347,885
33,623
107,396
40,147
-
-
-
-
-
388,032
33,623
107,396
132,313
233,849
111,036
132,313
233,849
111,036
255,719
(200,226)
(3,640)
(216,852)
207,101
9,750
38,867
6,875
6,110
106,576
7,022
1,228,187
145,443
13,897
1,234,297
Unrestricted funds		 Total funds
2022
£
488,904
40,147
-
529,051
477,198
477,198
51,853
-
51,853
1,341,785
1,393,637		 Total funds
2021
£
296,792
11,285
-
308,077
276,237
276,237
31,840
-
31,840
1,309,945
1,341,785

21

Charity No. 1092291 Company No. 3120814

MANCHESTER ALLIANCE CHURCH

BALANCE SHEET

AS AT 31 DECEMBER 2022

Note
Fixed assets
Tangible assets
10
Concessionary loan
11
Current assets
Stock
12
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within one year
14
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after one year
15
Total net assets
Funds of the Charity
Unrestricted funds
Restricted funds
Total funds
16		 Unrestricted
funds
Restricted
funds
Total funds
2022
Total funds
2021
£
£
£
£
10,125 1,612,814
1,622,939
1,654,993
- 6,000
6,000
6,000
278 -
278
278
1,174 54,936
56,110
48,010
165,002 38,415
203,417
148,904
166,454 93,351
259,805
197,192
(17,239) (123,127)
(140,366)
(83,281)
149,215 (29,776)
119,439
113,911
159,340 1,589,038
1,748,378
1,774,904
-
(354,741)
(354,741)
(433,119)
159,340 1,234,297
1,393,637
1,341,785
159,340 -
159,340
113,598
- 1,234,297
1,234,297
1,228,187
159,340 1,234,297
1,393,637
1,341,785

The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

The financial statements were approved by all trustees/directors, and authorised for issue on 9th March 2023 and signed on their behalf by

W C Chiu

………………………………….. Rev. Wai Chor Chiu, Chairman Trustee

Andy Chan

……………………………… Yin Man Andy Chan, Treasurer Trustee

22

MANCHESTER ALLIANCE CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

1. Basis of preparation

1.1 Basis of accounting

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to the accounts.

The accounts have been prepared in accordance with the Statement of Recommended Practice : Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014,and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and with the Charities Act 2011.

Manchester Alliance Church constitutes a public benefit entity as defined by FRS102.

1.2 Going concern

At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The trustees therefore continue to adopt going concern basis in preparing the accounts.

2. Accounting policies

2.1 Funds Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the charity's charitable objectives unless the funds have been designated for specific purposes.

Restricted funds are subject to specific restrictive conditions imposed by donors or through the terms of an appeal. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

2.2 Income recognition

All income is recognised once the charity has entitlement to the income, there is sufficient certainty of receipt and the amount of income receivable can be measured reliably.

Cash donations are recognised on receipt. Income tax recoverable in relation to donations received under Gift Aid is included in income when there is a valid declaration from the donor.

Income from investment relates to bank interest received is recognised when the amount is certain.

No amounts are included in the accounts for services donated by volunteers.

23

MANCHESTER ALLIANCE CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

2.3 Expenditure recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure and the amount of the obligation can be measured reliably.

Expenditure is accounted for on an accrual basis when a liability is incurred. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. Direct costs attributable to a single activity are allocated directly to that activity.

Costs of charitable activities relate to the operation of the charity comprising direct charitable expenditure to meet the objectives of the charity. Support costs and governance costs relate to the management and operation of the charity and also in compliance with constitutional and statutory requirements.

2.4 Tangible fixed assets

Capital expenditure is stated at cost less accumulated depreciation. Depreciation is calculated so as to write off the cost of each asset over its expected useful life as follows:-

Leasehold property and improvements 2% straight line basis Computer and equipment 25% reducing balance basis

2.5 Stock

Stock is valued at the lower of cost or net realisable value after making allowance for obsolete and slow moving items.

2.6 Debtors

Debtors are amounts owed to the charity. They are measured on the basis of their recoverable amount.

2.7 Creditors

Creditors are amounts owed by the charity. They are measured at the amount that the charity expects to settle the debt. Amounts which are owed in more than a year are shown as long term creditors.

2.8 Foreign currency translation

Transactions in foreign currency are recorded in sterling at the rate of exchange ruling on the date of transactions or the average exchange rate of the year where applicable. Monetary assets and liabilities denominated in foreign currency are re-translated at the rate of exchange ruling at the balance sheet date.

2.9 Taxation

Manchester Alliance Church,as a registered charity, is exempt from taxation of its income and gains falling within sections 466 to 493 of the Corporation Tax Act 2010 to the extent that they are applied to its charitable objectives. No tax charge arises on the results of the year.

3. Company status

Manchester Alliance Church is a company limited by guarantee. Every member of the Church undertakes to contribute such amount as may be required not exceeding £1 in the event of the company being wound up while he or she is a member or within one year after he or she ceases to be a member, for payment of the company's debts and liabilities contracted before he or she ceased to be a member, and of the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributions among themselves.

24

MANCHESTER ALLIANCE CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

4. Income and endowments from

a. Donations
General Fund ( local donations )
General Fund ( overseas donations )
Mission Fund
Personnel Fund
Property Fund ( local donations )
Property Fund ( overseas donations )
Charity Fund
Bursary Fund
Gift Aid
Fellowships Offerings
Children Sunday School
Other
b. Charitable activities
Chinese Language School
Summer and Welcome Camps
c. Investments
Bank interest
Total income		 Restricted
funds
Total
funds
2022
Restricted
funds
Total
funds
2021
General
Fund
Designated
Fund
General
Fund
Designated
Fund
£
£
£
£
£
£
£
£
338,958
-
-
338,958
191,346
-
-
191,346
-
-
-
-
-
-
-
-
-
6,588
-
6,588
-
1,545
-
1,545
-
27,035
-
27,035
-
23,025
-
23,025
-
-
54,726
54,726
-
-
38,202
38,202
-
-
-
0
-
-
6,801
6,801
-
-
13,167
13,167
-
-
5,391
5,391
-
-
875
875
-
-
-
-
-
-
38,628
38,628
-
-
26,375
26,375
8,927
-
-
8,927
4,107
-
-
4,107
-
-
-
-
-
-
-
-
0
-
-
-
0
-
-
-
Unrestricted funds
Unrestricted funds
347,885
33,623
107,396
488,904
195,453
24,570
76,769
296,792
12,583
-
-
12,583
7,330
-
-
7,330
27,564
-
-
27,564
3,955
-
-
3,955
-
-
-
-
-
-
-
0
40,147
-
-
40,147
11,285
-
-
11,285
-
-
0
0
-
-
0
0
388,032
33,623
107,396
529,051
206,738
24,570
76,769
308,077

25

MANCHESTER ALLIANCE CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

5. Expenditure on charitable activities

Note
Direct Charitable Expenditure
Donation - Mission Fund
6
Church Tithe Donation
Donation - Charity Fund
Theological student grant
Theological student placement
Children Sunday School
Chinese Language School
Fellowships
Congregational costs
Summer camp and project
Welcome camp and programme
Support and governance costs
Staff costs
7
Ministers working expenses
Staff working expenses
Venue Contribution for Branch churches
Printing and stationery
Office equipment and repair
Computer repair and upgrades
Telephone and internet charges
Staff Welfare
Church cleaning
Hospitality
Sundry expenses
Professional fees
Accountancy fees
9
Bank charges
Depreciation
Premisies maintenance and repair
Church centre utilities
- building service charge
- electricity
- water
- waste collection charge
Bank loan interest
Insurance
Exchange loss (gain)
Total expenditure on charitable activities		 Restricted
funds
Total funds
2022
Restricted
funds
Total funds
2021
General
Fund
Designated
Fund
General
Fund
Designated
Fund
£
£
£
£
£
£
£
£
-
30,778
-
30,778
-
35,906
-
35,906
20,605
-
-
20,605
-
-
-
-
-
-
13,168
13,168
-
-
4,846
4,846
-
-
475
475
-
-
-
-
-
-
-
0
-
-
-
-
1,656
-
-
1,656
501
-
-
501
1,777
-
-
1,777
793
-
-
793
23,162
-
-
23,162
6,166
-
-
6,166
16,932
-
-
16,932
10,154
-
-
10,154
20,074
-
-
20,074
3,608
-
-
3,608
7,292
-
-
7,292
200
-
-
200
Unrestricted funds
Unrestricted funds
91,498
30,778
13,643
135,919
21,422
35,906
4,846
62,174
203,071
-
203,071
4,500
108,856
-
113,356
2,085
-
-
2,085
3,487
-
-
3,487
5,334
-
-
5,334
-
-
-
0
10,243
-
-
10,243
-
-
-
0
1,142
-
-
1,142
479
-
-
479
-
-
0
1,959
-
-
1,959
2,205
-
-
2,205
-
-
-
0
3,554
-
-
3,554
4,736
-
-
4,736
100
-
-
100
-
-
-
0
6,622
-
-
6,622
2,054
-
-
2,054
542
-
-
542
-
-
-
0
3,199
-
-
3,199
934
-
-
934
1,608
-
0
1,608
1,165
-
0
1,165
500
-
-
500
460
-
-
460
1,861
-
0
1,861
892
-
0
892
1,820
-
42,780
44,601
1,547
-
42,656
44,203
-
-
10,805
10,805
-
-
7,076
7,076
-
-
14,376
14,376
-
-
14,755
14,755
-
-
13,257
13,257
-
-
8,207
8,207
-
-
1,062
1,062
-
-
300
300
-
-
384
384
-
-
87
87
-
-
10,792
10,792
-
-
6,522
6,522
-
-
6,127
6,127
-
-
3,666
3,666
-
(2,190)
(2,190)
-
-
-275
-275
40,815
203,071
97,393
341,280
22,212
108,856
82,994
214,063
132,313
233,849
111,036
477,199
43,635
144,762
87,840
276,238

26

MANCHESTER ALLIANCE CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

6. Analysis of donations

6. Analysis of donations
Donations to Chinese Alliance Churches Union (UK) (see note 8.3)
Donations to missionaries
Donation to 30 days of prayer for The Muslim World
Donation to HK Frontiers
Donation to Newbold Community Church
Donation to YWAM		 2022
2021
£
£
18,935
33,240
9,853
2,400
-
133
-
133
250
1,740
-
30,778
35,906

7. Staff costs

Salaries and wages
Social security costs
Pension costs (defined contribution scheme)
Other employee benefits		 2022
2021
£
£
183,758
96,912
9,543
5,950
9,771
5,994
-
4,500
203,071
113,356

No employee received employee benefits of more than £60,000 during the year ( 2021 : £Nil )

The average number of employees calculated on the basis of full-time equivalents during the year is as follows :-

Charitable activities
Office Administration		 2022
2021
5
3
2
2
7
5

The above staff costs included remuneration and benefits paid to the trustee, Rev Wai Chor Chiu totalling £ 47,059 as detailed in note 8.1.

Some Church staff are employed by a related entity, Chinese Alliance Churches Union (UK) to work for the Church. As at 31/12/2022 there were 2 members of Staff employed through CACU and 5 employees employed through Manchester Alliance Church.

27

MANCHESTER ALLIANCE CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

8. Transactions with trustees and related parties

8.1 Trustees' remuneration and benefits

During the year, one of the trustees, Rev Wai Chor Chiu received total remuneration and benefits in the capacity as the minister-in-charge of the Church as follows: -

Salaries
Social security costs
Pension contribution
Other benefits - visa application fees		 2022
2021
£
£
40,333
36,334 (reimbursed CACU (UK) )
3,702
3,205 (reimbursed CACU (UK) )
3,025
2,726 (reimbursed CACU (UK) )
-
-
47,059
42,265

Shin Ting Cindia Lau (wife of Rev Wai Chor Chiu) received £1,950 for worship sessions during the year

No other trustees received remuneration or other benefits from the charity during the year ( 2021 : £Nil ) .

8.2 Trustees' expenses

Expenses were incurred by Rev Wai Chor Chiu during the year as detailed below and these were wholly in fulfilment of charity objectives.

Mileage allowance
Car parking space
Mobile phone bills
Book allowance		 2022
2021
£
£
473
1,087
1,390
1,260
72
-
150
15.99
2,085
2,363

No other trustees were paid any expenses during the year ( 2021 : £Nil ).

8.3 Transactions with related party

The Church is a permanent member of Chinese Alliance Churches Union (UK) as set out in the Articles of Association. During the year, the Church has undertaken the following transactions with CACU (UK) :-

2022 2021
£ £
Contribution to CACU (UK) for the Church personnel 124,707 104,645
Donations to CACU (UK) General Fund 14,182 12,361
Donations to CACU (UK) Mission Fund 4,753 20,879
Donations received from CACU (UK) for office hire 4,950 4,800
9. Analysis of governance costs
2022 2021
£ £
Indepenent examiner's fee
- Examination of the financial statements 500 460

28

MANCHESTER ALLIANCE CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

10. Tangible Fixed Assets

10. Tangible Fixed Assets
Cost
Balance as at 1 January 2022
Additions
Disposals
Balance as at 31 December 2022
Depreciation
Balance as at 1 January 2022
Charge for the year
Disposals
Balance as at 31 December 2022
Net Book Value
As at 31 December 2022
As at 31 December 2021		 Long
Computer &
Leasehold
2022
2021
Equipment
Building
Total
Total
£
£
£
£
58,586
2,132,777
2,191,363
2,189,727
6,341
6,206
12,547
1,636
-
-
-
-
64,927
2,138,983
2,203,910
2,191,363
52,981
483,389
536,370
492,167
1,820
42,780
44,601
44,203
-
-
-
-
54,801
526,169
580,971
536,370
10,125
1,612,814
1,622,939
1,654,993
5,605
1,649,388
1,654,993
1,697,560

The leasehold building is purchased under a long lease of 999 years and is primarily held for charity use.

11. Concessionary Loan

Loan to individual

2022 2021
£ £
6,000 6,000

The interest free loan is provided to the borrower who commenced a theological course of three years term in 2017 at a recognised institute. The purpose of the loan is used exclusively for tuition fee and living costs of the borrower. The loan shall be repaid by monthly instalments within 3 years 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 April 2022.

12. Stock
12. Stock 2022 2021
£ £
Books 278 278

13. Debtors

13. Debtors
Concessionary loan (see note 11)
Tax Rebate
Prepayments & Accrued Income
Other Debtor		 2022
2021
£
£
-
-
24,989
23,545
6,827
5,460
24,294
19,006
56,110
48,010

The Other Debtor is Hong Kong Alliance Mission which collects overseas donations in HKD towards the Church Building Project on behalf of the Church. As at 31/12/2022, the accumulated balance of HKD229,183 equivalent to £24,294 is in the custody of HKAM. During the year, HKAM received donations in HK$30,000 equivalent to £3,098, all the donations towards the Church Building Project.

29

MANCHESTER ALLIANCE CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

14. Creditors : Amounts falling due within one year

14. Creditors : Amounts falling due within one year
Secured bank loan (see note 15)
Unsecured loans from individuals (see note 15)
Accruals
Unsecured loans from Manchester Alliance Mandarin Fellowship		 2022
2021
£
£
38,079
32,988
28,500
43,500
23,787
6,793
50,000
-
140,366
83,281

15. Creditors : Amounts falling due after more than one year

15. Creditors : Amounts falling due after more than one year
Secured bank loan
Unsecured loans from individuals
Unsecured loans from Manchester Alliance Mandarin Fellowship (see note 14)		 2022
2021
£
£
327,741
360,119
27,000
23,000
-
50,000
354,741
433,119

The Church's long leasehold building is pledged as a security to the bank for the loan facility of 25 years term.

The rate of interest is calculated on a floating rate basis equal to the aggregate of the margin of 1.5% per annum the Base Rate until the third anniversary of 1st July 2008. From 1st July 2011 onwards, the rate of interest remain the aggregate of the margin of 1.5% per annum and the Base Rate as specified by the bank.

The secured bank loan is repayable by 131 monthly instalments as follows and are currently based on equal cap repayments :

In one year or less
Between one and two years
Between two and five years
After five years		 2022
2021
£
£
38,079
32,988
38,079
32,988
114,237
98,964
175,425
228,168
365,820
393,107

Unsecured interest-free loans from individuals represent borrowings to provide finance for the building fitting out The year end balances of these loans amounted to £55,500 are repayable as follows :

In one year or less
Between one and two years
Between two and five years		 2022
2021
£
£
78,500
43,500
27,000
6,000
-
17,000
105,500
66,500

Unsecured interest-free loans from Manchester Alliance Mandarin Fellowship represent borrowings to provide finance for the building fitting out work. The year end balances of these loans amounted to £50,000 are wholly repayable in one year.

30

MANCHESTER ALLIANCE CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

16. Statement of Funds

Unrestricted Funds
General Fund
Designated Funds
Personnel Fund
Mission Fund
Total Unrestricted Funds
Restricted Funds
Property Fund
Charity Fund
Bursary Fund
Total Restricted Funds
Total Funds
Unrestricted Funds
General Fund
Designated Funds
Personnel Fund
Mission Fund
Total Unrestricted Funds
Restricted Funds
Mission Fund
Property Fund
Charity Fund
Bursary Fund
Total Restricted Funds
Total Funds		 Balance
Balance
1 January 2022
Income
Expenditure
Transfers
31 December 2022
£
£
£
£
£
106,576
388,032
(132,313)
(216,852)
145,443
2,050
27,035
(203,071)
173,205
(781)
4,972
6,588
(30,778)
33,896
14,677
7,022
33,623
(233,849)
207,101
13,897
113,598
421,655
(366,162)
(9,750)
159,340
1,212,146
93,354
(97,393)
9,750
1,217,857
10,041
13,167
(13,168)
-
10,040
6,000
875
(475)
-
6,400
1,228,187
107,396
(111,036)
-
1,234,297
1,341,785
529,051
(477,198)
-
1,393,637
Balance
Balance
1 January 2021
Income
Expenditure
Transfers
31 December 2021
£
£
£
£
£
59,792
206,738
(43,635)
(116,319)
106,576
4,679
23,025
(108,856)
83,202
2,050
6,216
1,545
(35,906)
33,117
4,972
10,895
24,570
(144,762)
116,319
7,022
70,687
231,308
(188,397)
-
113,598
1,223,762
71,378
(82,994)
1,212,146
9,496
5,391
(4,846)
10,041
6,000
-
-
-
6,000
1,239,258
76,769
(87,840)
-
1,228,187
1,309,945
308,077
(276,237)
-
1,341,785

31

MANCHESTER ALLIANCE CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

16. Statement of Funds (Continued)

Designated Fund

A designated fund is a particular form of unrestricted funds, consisting of amounts of unrestricted funds which have been allocated or designated for specific purposes by the church itself. The use of designated funds for their designated purposes will remain at the decision of the directors.

Personnel Fund

It is a pool of unexpended resources, held and maintained separately from other pools. It should only be used for the employment of ministers and church workers. £173,205 has been designated from General Fund to Personnel Fund throughout the year ( £83,202 in 2021 ).

Mission Fund

It is a pool of unexpended resources, held and maintained separately from other pools. It should only be used for the advancement of national and world-wide mission primarily but not exclusively through church planting. £33,896 has been designated from General Fund to Mission Fund throughout the year ( £33,117 in 2021 ).

Restricted fund

Restricted funds are funds subject to specific conditions, imposed by the donors and binding on the directors or the Church Council. They represent unexpended restricted income and/or assets to which restrictions as to their use apply. The conditions may alternatively be imposed not by the donors but by the trusts relating to the donation.

Property fund

It is a pool of unexpended resources, held and maintained separately from other pools. It should only be used to acquire any church properties or maintain properties belonging to the Church. £9,750 has been designated from General Fund to Property Fund throughout the year ( £Nil in 2021 ).

Charity fund

It is a pool of unexpended resources, held and maintained separately from other pools. It should only be used to provide assistance to individuals who are unconnected with the Church Council members and who encounter short term financial hardship or Christian charities whose purposes are to provide humanitarian aids to the poor in general. £Nil has been designated from General Fund to Charity Fund throughout the year ( £Nil in 2021 ).

Bursary fund

It is a pool of unexpended resources, held and maintained separately from other pools. It should only be used to provide assistance to certified individuals who undertake qualified theological courses organized by a recognized institute. In return, the recipient of the bursary is expected to work for the Church or the Union for a period of time if there are vacancies at the time of their graduation. £Nil has been designated from General Fund to Bursary Fund throughout the year ( £Nil in 2021 ).

32

MANCHESTER ALLIANCE CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

17. Analysis of net assets between funds

Fixed Assets
Non-Current Assets
Current Assets
Current Liabilities
Long Term Liabilities
Net Assets as at 31 December 2022
Fixed Assets
Non-Current Assets
Current Assets
Current Liabilities
Long Term Liabilities
Net Assets as at 31 December 2021		 Restricted
funds
Total funds
2022
General
Fund
Designated
Fund
£
£
£
£
10,125
-
1,612,814
1,622,939
-
-
6,000
6,000
156,749
9705
93,351
259,805
(17,238)
- (123,127)
(140,365)
-
-
(354,741)
(354,741)
Unrestricted funds
149,636
9,705
1,234,297
1,393,638
Restricted
funds
Total funds
2021
General
Fund
Designated
Fund
£
£
£
£
5,605
-
1,649,388
1,654,993
-
-
6,000
6,000
110,456
-
86,736
197,192
(2,463)
-
(80,818)
(83,281)
-
-
(433,119)
(433,119)
Unrestricted funds
113,598
0
1,228,187
1,341,785

Signature: Andy Chan Andy Chan (Mar 10, 2023 15:52 GMT)

Email: andy.chanyinman@gmail.com

W C Chiu Signature:

W C Chiu (Mar 10, 2023 17:28 GMT)

Email: waichor.chiu@manallch.org

33

2022 MAC Annual Financial Report - Final

9.3.23

Final Audit Report

2023-03-10

Created: 2023-03-09 By: Hannah Murray (info@hannahmurrayaccountancy.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAqHB3LMAP1p2Nri0qR10XCcADQcc0ISgB

"2022 MAC Annual Financial Report - Final 9.3.23" History

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