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2021-12-31-accounts

Page
CON/PANY INFORIVATION 2
TRUSTEES' ANDDIRECTORS'ANNUALREPORT 2--7
STATEIVENT OF FINANCIALACTIVITIES 8
(incorporatingINCOIMEANDEXPENDITUREACCOUNT)
BALANCESHEET o
CASHFLOWSTATEMENT 10
NOTESTO THEFINANCIAL STATEIVENTS 11-16
INDEPENDENTEXAIVINERS REPORT 17
Company Number 4247363
Charity Number 1092536
Registered Office [/anchester AllianceCentre
UnitITheQuadrangle
Hulme Street
lvlanchester
IVI15GL
Directors/Trustees Kintt4ingKo
Yuen Yi HelenChow
HiuTungAngelWong
I\rlemberChurches IvlanchesterAllianceChurch
SouthLondonAllianceChurch
Leeds Alliance Church
ManchesterAlliance[\ilandarin Fellowship
East LondonAllianceFellowship
Brighton Alliance Church
Accountant HannahltilurrayAccountancyLtd
61Falconers Green
Westbrook
Warrington
Cheshire
WAs7XF
Bankers HSBC Bank plc
100 KingStreet
lrlanchester
tvl602HD
Barclays Bank Plc
PO Box 357
51tvlosleyStreet
[r,lanchester
IV6O2AU

KinN,4ingKo (re electedN4ay2021)
YlenYiHelenChow (elecledMay2021)
HiuTungAngeWong
ZhuTziJim
Ling FengXiong
NqokLoiHo
(elecledMay 202T)
(re-electedi,4ay2021andresignedAususl202'l)
(elecled May2021ard resigfedAugust2021)
(resignedMay 2021)
YunLem
HoYeeChau
PingPingSi
(resigned N/ay2021)
tesisnedl\,1ay2021)
(resigned [r]ay2021)

2021 tlAC SLAC LAC I\,1AI\,4F ELAF BAC TOTAL
General Fund L20,419 t3,517 f3,584 f3460 t2,005 f:2,107 r35,552
Mlssion Fund
IOIAL
L12,361 f2,482 L2,122 L205 f119 f125 t17,O14
t52,566

General Designated Designated Restricted Restricted 2021 2020
Notes Fund Fund
t
Fund, Total
t
Total
t
lncomino Resources
Donations 36485 40,836 308,568 385,889 403,301
lnvestmentlncome 15 15 213
Otherlncome '19 9,189 12,447 188,944 210,980 244,282
TotallncomingResources 45,689
53,683
497,512 s96,884 ____947.196
ResourcesExpended
Direct Charity Expenditure 2 14,7A0 14,780 14,202
Administration ofthelJnion 3 s,266 5,266 5,161
Prolects Expenses 4 3,219 3,219 4.812
OtherCharges 5 1,632 638
EntrustedFunds Expenses 6 475,215 475,275 493,623
I\,{issronFund Expenses 7 67,147 16419 83,586 81,314
Governance Costs 8 500 500 4,223
Total Resources Expended 25,397 67,1A7 491,754 584,258 _604,033
Netlncomebeforetransfers 20292 (13,424) 5,758 12,626 43,763
Grosstransfersbetween funds
Net lncome/loss for theyear 2A292 (13,424) 5,758 12.Q5- _l3r9l
Fund Balances asat31December2020 10658 180 22 369,477
Fund Balances as at3lDecember2021 30,950 167,340 227,576 425,466 413,244

2021 2020
Notes t f
FixedAssets
TangibleFixedAssets I 319 744 327,693
Current Assets
Debtors '10 3,289 6,041
CashatBank 257 ,A6A 245,151
261,157 251,192
CurrentLiabilities
Creditors:Amounts falling due within one year 11 22,105 22,096
Total current assets lesscurrenl liabililies 239,O52 229,096
Lonq termLiabilities
Creditors:Amount falling due after more than one year 12 132,930 143,s49
NetAssets 42s,866 __LL3,%o
Funds
General 14 30,950 10,658
Designated 15 167,340 180,764
Restricted '16 227,576 221,818
425,866 @

BALANCE SHEET
ASAT 31 DECEMBER2021

Nu

mber:4
2,O21 2,020
Cashflows fromoperating activities:
Netincomei(expenditure) for the reportingperiod
12,626
43,763
Adjustmentsfor:
Depreciation 7,950 7,950
(lncrease)/Decreasein Debtors
lncrease/(Decrease)inCreditors
2,752I (3,e60)
7,798
10,711 (3,808)
NetCash providedbyoperating activities 23,337 39,955
Financingactivities
Repaymentof borrowing (17,556) (18,064)
lnterestreceivedfromborrowing 6,936 7,645
Netcashprovidedbyfinancing activities -(10610) (10,419)
NetCash providedbyoperating activities 23,337 39,95s
Netcash providedbyfinancing activities (10,620) (10,419)
Changeincash and cash equivalentsinthe reportingt 12,717 29,536
Cashand cash equivalents at1January 245,151 215,6'15
Cashand cash equivalents at 31 December 257,868 245,151
Cashand cash equivalents comprise
Cashatbank 257,686 244,969
Cashin hand 182 182
257,868 245,151

FORTHEYEARENDED 31 D ECE MB ER2021
2021 2020
General Designated Restricted Total Total
Fund Fund Fund
f e f f t
2.Direct Charitv Expenditure
StaffWorkExpenses 206 206 1,'106
PersonnelEmployment 14,574 '14 574 '13,096
14,780 't4,780 14,202
3.AdministrationoftheUnion
Office SpaceExpenditure 4,800 4,800 4,800
Printing, Stationery andAdvertising 150 150 (1e)
Telephone andlnternetCharges 316 316 380
ComputerEquipment andAccessories
s,266 5,266 5,161
4.Proiects Expenses
Programsandcamps
3,219
3.219
3,219
3,219
4,872
4,872
5. Other Charqes
lnsurance 785 785 599
Sundry 95 95
Visa/Licenserenewal 735
AGN/ 17 17
1 ,632 1,632 638
6.EntrustedFunds Expenses
HKAM Fund-PersonnelFund 134,465 134,465 251,484
HKAM Fund-Housing and Visa 28,960 28,960
HKAM Fund-DesignatedFund 39,953 39,953
MACFund-Ministriesexpenses 104,712 104,7',12 92,215
LACFund-Ministries expenses 49,494 49,494 49,680
SLACFund-Ministries expenses 71,614 71,614 31,117
MAMF Fund-l\,4inistriesexpenses 46,077
475,275
46,077
475,275
69,127
493,623
7.Mission FundsExpenses
Mission-Ministries expenses 57,674 57,674 54,853
Propertyexpenses 9,433
16,479
67,107 16,479
83,586 26,461
81,314
8.GovernanceCosts
lndependentExaminer'sfees 500 500 730
Professionalfees 493
3
500 500 4,223
12

FORTHEYEARENDED 31 DECEMBER 202,I
9. TanqibleFixedAssets Leasehold Buildings 'Total
Cost
At1January2021 397,489 397,489
Additions
397,489 397,489
Depreciation
At1January2021 69,796 69,796
Charge for the year 7,949 7,949
At 31December2021 77,745 77 .745
Net BookValue
At31 December2021 319,744 319,744
At31December2020 327,693 327 ,693
2021 2024
I f
10.Debtors
Prepayment 1,540 299
Accruedlncome 1,749 5,742
3,28S 6,041
'11. Creditorsil\nountsfallinq due within oneVear
l\,4ortgage(Note12) 17.556 '17,556
Accruedexpenses 4.549 4,540
22,105 22,096
a2- Creditors:Amount fallinq due after oneyear
Mortgages 132,930 143549
132.930 -------- 1415/€_
Ihebank loans arerepayableby 240 month{yinstalmentsas follows and are currently based
on equalcapital repayments:
ln one yearorless 17,556
Betlveen one and tlvoyears 17,556
Between two andfiveyearc 70,224
Afterfiveyears 45,150
150,486

General Designated Designated Restricted Restricted Restricted Total
Fund Fund Fund (Property) Fund Fund
! I f t
Property 120,814 198,930 319,744
Debtors 205 85 2,999 3,289
Cash at Bank and inHand 31,295 98,823 35,805 91,945 257,868
Creditors<'1year (550) (9,922) (11,627) (6) (22,105)
Creditors>'1year (42,464) (90,470) 132,930
30,950 167,340 132,63894,93B 425,866

14.GeneralFunds
Movementsinfunds
General Reserves Balance
0110112021
f
10,658
lncome
Expenditure
from
on
rf45,689
25,s97
Balance
3111212021

30,950
10,658 45,689
25,39730,950

15.DesionatedFunds
lvovements in funds
Balance
01t01t2021
lncome
from
Expenditure
on
Balance
31/12t2021
t ff c
l\,4issionFund 180,764 53,683 67,107 167,340
180,764 53,683 67,107167,340

16.RestrictedFunds
l\rovementsin funds
Balance
01talt2a21
lncomeExpenditure
from
on
Balance
3111212021
f t€ r
HKA[.4Personnel Fund
l\,4ACPersonnel Fund
24,147 201,322
104,445

203,378

104,712
22,090
(267)
LAC(YAF)GeneralFund 305 305
LAC (YAF) General Fund-Designated 1,820 49,505 49,494 1,831
SLAC General Fund 16,206 82,325 71,614 26,917
l.4AlV1FGeneral Fund 48,023 42,116 46,077 44,062
Union ProDertv Fund
IStsigrist property s5,512 17,799 16,479 96,832
LAC Property Fund 35,805 35,805
221,818 497,512 491,754227,576

2421 2020
ng the year is16.The total remunerationpaidtoemployees are as follows:
Salary 329910 319302
Employeas National lnsurance 21407 20a97
EmployefsPension 18073 17S69
369390 358168
imbursedbythe relevant funds as follows:
HKA PersonnelFund
N.4ACPersonnelFund
13'1355
103002
[,4AN/FFund 11250 '10000
LACFund 18367 17647
SLACFLrnd 16054 16021
GeneralFund 13374 13096
MissionFund 50932 38474
Funds from sponsored churches throughHKAIVI 25056 24792
36S390 358168

19.Otherlncome
2021 2020
Designated
GeneralFundFund
Restricted
FLrnd
Designated
GeneralFundFund
Restricted
Fund
Visa Fee-Repayable 199 199
Low rope camp2021 556
Kairos Course 540
Penslon scheme management 1074 471 804
HKAM-CACU book keeper contribution 6820 6588
LAC Contribution to Legal Fee 390
[,,linistriessupportfund 166395 241911
CCIL Donation to Thailand 400
East London Project 3680 3680
Property 12847 17795
188944
7781 14114
12736223765