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2025-12-31-accounts

Company Registration Number : 4247363 Charity Registration Number: 1092536

CHINESE ALLIANCE CHURCHES UNION (UK) ANNUAL TRUSTEES AND FINANCIAL STATEMENTS REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

1

CHINESE ALLIANCE CHURCHES UNION (UK) CONTENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page
COMPANY INFORMATION 3
TRUSTEES' AND DIRECTORS' ANNUAL REPORT 4 - 9
STATEMENT OF FINANCIAL ACTIVITIES 10
(incorporating INCOME AND EXPENDITURE ACCOUNT)
BALANCE SHEET 11
CASH FLOW STATEMENT 12
NOTES TO THE FINANCIAL STATEMENTS 13-19
INDEPENDENT EXAMINERS REPORT 20

2

CHINESE ALLIANCE CHURCHES UNION (UK) COMPANY INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2025

Company Number 4247363
Charity Number 1092536
Registered Office Manchester Alliance Centre
Unit 9 The Quadrangle
Hulme Street
Manchester
M1 5GL
Directors/Trustees Wai Man Chow
Ka Sin Christopher Law
Siu Boon Ma
Daniel Kam Hong Wong
King Cheong Duglas Fung
Member Churches Manchester Alliance Church
South London Alliance Church
Leeds Alliance Church
East London Alliance Church
Brighton Alliance Church
The Alliance Manchester
Worthing Chinese Christian Fellowship (honorary member)
Accountant Hannah Murray Accountancy Ltd
61 Falconers Green
Westbrook
Warrington
Cheshire
WA5 7XF
Bankers HSBC Bank plc
100 King Street
Manchester
M60 2HD
Barclays Bank Plc
PO Box 357
51 Mosley Street
Manchester
M60 2AU

3

CHINESE ALLIANCE CHURCHES UNION (UK) TRUSTEES' AND DIRECTORS' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

The Trustees of the Union (directors and trustees) present their report and the financial statements for the year ended 31 December 2025.

Incorporation

The Union was incorporated on 6th July 2001 under the Companies Act 1985 as a private limited company and the company is limited by guarantee.

Purpose

The Chinese Alliance Churches Union (UK) seeks to be an indigenous federation of Chinese evangelical churches according to the tradition of Christian and Missionary Alliance (abbreviated to C&MA), whose purposes are to proclaim Jesus Christ as Lord, to assist the advance of His Church in the United Kingdom, and to promote a missionary base for national and world-wide evangelization in affiliation with the Alliance World Fellowship

Objectives

Public benefit

The Trustees confirm that in their oversight of CACU’s activities, they have ensured that the charity's money and time resources have been used with due regard for public benefit.

Trustees selection and induction

All the trustees of the Union are nominated and is eligible for election at an annual general meeting of the Union. 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.

The Union Management Committee

The Union Management Committee shall consist of President, the Vice-President, Treasurer and other committee members.

The Committee members are the Directors /Trustees (voting members) of the Union and at the date of this report who have served during the year unless otherwise stated were:

Siu Boon Ma Daniel Kam Hong Wong King Cheong Duglas Fung Wai Man Chow Ka Sin Christopher Law Yuen Yi Helen Chow Hiu Tung Angel Wong

(appointed on 26 May 2025) (appointed on 26 May 2025) (resigned on 26 May 2025) (resigned on 26 May 2025)

4

CHINESE ALLIANCE CHURCHES UNION (UK) TRUSTEES' AND DIRECTORS' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

The Union Management Committee (cont.)

All the Management Committee members of the Union are nominated and shall be eligible for election at an annual general meeting of the Union, and a General Secretary shall be appointed by the Committee annually. Rev. Chiu has taken up the role of President and Rev. Pang as Vice President.

Non-Voting members

Rev. Tai Ming Pang Rev. Wing Hong Wong Pastor Kwok Fai Philip Wong Rev. Chai Ming Cheung

Union Missionary Team, Employees and Voluntary Workers (as at 31 December 2025)

HKAM Team

Rev. Tai Ming Pang and Mrs Yin Fun Pang Rev. Wai Lung Sham and Mrs Teresa Sham Pastor Kwok Fai Wong and Mrs Mei Po Mabel Wong Pastor Ting Yuk Jessica So

Pastoral Staff

Rev. Wai Chor Chiu (Minister in charge of MAC) Rev. Wing Hong Wong (Minister in charge of LAC) Rev. Chai Ming Cheung (Minister in charge of SLAC) Pastor Wing Shing Wong (Full time Minister of BAC) Rev. Luis Sanchez (Full Time Missionary) Pastor Justin Siemens (Full Time Missionary) Dr. Suk Yu Chan (Full Time Pastor) Pastor Wai Shun Hung (Full time Minister) Rev. Yiu Kee Nathaniel Law (Full Time Minister) Pastor Yun Chiu Po (Part Time Minister) Pastor Hon Ming Pang (Full Time Minister)

Administative Staff

Ms Nicole Wai Yee Ng Union Financial Secretary - Part-time

Membership

The Union consists of corporate members and individual members. All corporate members, which are represented by full members or associate members, and individuals as honorable members are admitted to the Union according to the rules set in the constitution.

President's report

CACUUK has three registered member churches (MAC, SLAC and LAC), three associate member churches (ELAC, BAC and TAM) and one honorary member church (Worthing Chinese Christian Fellowship).

At present, the total number of participants in various churches, including children and teenagers, is more than 3,300. The number of staff in the association and churches is: 7 missionaries, including 3 Missionary couples, 1 missionary from Hong Kong Alliance Mission, 1 missionary from U.S. Alliance Envision, 1 missionary employed by CACU; 1 pastoral staff from Alliance Bible Seminary; 4 pastoral staff for church planting projects; 3 Minister-in-Charge employed by CACU; another 1 pastoral staff; and 1 administrative staff. Additionally, the member churches have hired pastors separately.

5

CHINESE ALLIANCE CHURCHES UNION (UK) TRUSTEES' AND DIRECTORS' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

President's report (cont.)

In terms of personnel changes, Pastor Hong Ming Pang was hired as a full time pastor for Nottingham Alliance Church. Rev Chai Ming Cheung has been promoted to be the Minister-in-charge of SLAC after the step down of Rev Sam Sham. To accommodate growing congregations, several churches have hired additional pastoral staff, they are Pastor Ken Yeung (MAC), Pastor Christine Cheung (MAC) and Pastor Alvin Po (MKAC).

Development in the year

(A) Church Planting Ministry

The Union has continued exploring church planting in areas where there is not yet an Alliance church but where the Chinese population is relatively concentrated. Last year, plans were made to launch a new church plant in the Sutton area, and by the end of the year, a church planter had been confirmed. As the number of church plants increases, the Union also needs to provide greater support in administration, personnel, and pastoral structure for these new works. To this end, the Alliance has established church planting guidelines and organized sharing and exchange gatherings on church planting, helping pastors and lay leaders grasp the key issues involved in the planting process. In addition, leadership training courses were held in May and June, with around sixty registrations and an average attendance of forty, strengthening workers’ understanding of Alliance tradition, cooperation among church leaders, conflict resolution, and related topics. Last year, the Union also spent considerable time dealing with personnel issues in new church plants, which reflects a situation currently faced by many Chinese churches.

(B) Missions Ministry

The Union has continued to encourage churches and young people to participate in global missions, in the hope of responding to the recent growth in the number of young people in local congregations. In April, a youth missions camp was held with ninety-five participants, including coworkers and youth, and received a positive response, helping to cultivate a missions vision among the younger generation. However, participation in the Taiwan Rendezvous and the Indonesia short-term mission trip was relatively limited, showing that there is still room to deepen the mobilization of youth for missions. In addition, South London Alliance Church arranged a cross-cultural short-term mission experience in Manchester, learning how to engage with people of different ethnic backgrounds locally.

(C) Fellowship among Pastors and Missionaries

The Union has continued to maintain prayer and sharing gatherings for pastors and missionaries, promoting spiritual care and mutual encouragement. In September, the annual pastors’ retreat camp was arranged and was well received. Coworkers generally treasured the time of sharing and building fellowship together. At the institutional level, the Union has also established salary and benefits guidelines to provide reference for churches when hiring staff.

(D) Addition of a New Member Church

The Alliance Manchester (TAM), an international church established by missionaries, became the first non-Chinese-speaking church to join the Union.

Plans and Prospects for 2026

  1. Continue to focus on church planting, missions, and fellowship among pastors and missionaries as the main ministry priorities, while deepening the existing foundation.

  2. Give focused support to the new Sutton church plant by providing pastoral, administrative, and personnel-related support, while continuing to review and improve the church planting guidelines.

  3. Equip church planters and church leaders by continuing leadership training and church planting exchange, strengthening their understanding of Alliance tradition, teamwork, and conflict resolution.

  4. Deepen missions mobilization among local churches by organizing short-term missions and cross-cultural experiences, and encouraging each church to develop its own missions ministry.

6

CHINESE ALLIANCE CHURCHES UNION (UK) TRUSTEES' AND DIRECTORS' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Plans and Prospects for 2026 (cont.)

  1. Strengthen fellowship among pastors and missionaries by maintaining prayer-sharing meetings and annual retreats, enhancing spiritual care and mutual support.

  2. Improve Alliance structures and support for member churches by continuing to develop administrative and personnel guidelines that are in line with legal requirements and Alliance tradition, thereby promoting participation and unity among the churches.

  3. Through camps and conferences, provide opportunities for believers from different Alliance churches to serve together, learn together, get to know one another, and enjoy fellowship.

Financial review

In 2025, the financial situation of the Union was stable. The net income from the property owned by the Union and the donation from the member churches supported the routine work and development of the Union. The full details of the Union’s business are recorded in its 2025 Annual Financial Statement.

The Union General fund for property fund and mission fund are as follows:

Union Property Financial Report 2025

The Manchester Hulme Property is under the management of Union Management Committee. It continues to be used for union pastoral staff accommodation. The day to day management is done by the Union Office.

Mortgage = £7,318.56 Services & Maintenance = £533.37

(Note: all incomes and expenses are solely the responsibilities of Union Mission Fund)

2025 Contributions towards the Union from member churches

----- Start of picture text -----
2025 MAC SLAC LAC ELAC BAC TOTAL
General Fund £15,956 £4,791 £1,073 £398 £258 £22,476
Mission Fund £22,236 £6,676 £1,496 £416 £269 £31,093
TOTAL £38,192 £11,467 £2,569 £814 £527 £53,569
----- End of picture text -----

The Statement of Financial Activities consists of the Union's General fund, Designated fund and Restricted fund under the management of the Union's Trustees and Directors.

The Statement of Financial Activities on page 10 shows a profit for the year of £71,113, and our reserves stand at £742,365 in total. These are analysed in notes 14-16.

The Charity's free reserve is £65,417, which the trustees consider is sufficient for the general running costs.

7

CHINESE ALLIANCE CHURCHES UNION (UK) TRUSTEES' AND DIRECTORS' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Policy on reserves

It is the policy of the Union to maintain only a small level of unrestricted general fund reserve. As at 31 December 2025, the amount of reserve in General Fund was £65,417 which is approximately 40-50% over a typical year’s running cost. The trustees consider this amount to be adequate to fulfil the main purpose of cash flow based on the current inflation. There is also a provision within the union budgets for unforeseen expenditure and post budget projects of £800 each year.

The General Fund is mainly used to cover administrative and associated expenses and ministry activities. Most major activities are planned well in advance and hence already included into the planned budgets. Past actual expenditures have been found to reflect well against the budgets.

The General Fund income is mainly from donation commitments from member churches. The donation commitments are determined and agreed by passing the budget each year one year in advance at the union AGM. Many of our member churches are growing churches and have demanding financial challenges, especially during this difficult period. In the event that the Union donation income were to reduce, ie. member churches unable to make the committed donations, the trustees believe the reserve is appropriate and adequate to maintain Union operation for a short time whilst additional funds may be raised.

The Union's Mission fund, a designated fund, has a substantial reserve. At December 2025, it has a reserve of £598,391. The main income for the Union Mission Fund is from member churches. The Mission budget and members’ donation contributions are determined and agreed, passed in resolution a year in advance at AGM.

The Union has made various commitments to the expansion of Mission work in the UK. This fund has been used to financially support and subsidise the employments of several missionaries working at different member churches. The Union is currently supporting Rev Wong at LAC on a three-year contract, ending in May 2025. Total fund already committed is £1,250 for 2025. After this period, it is the aim for member churches to have developed the financial abilities to support these pastoral staff fully by themselves.

Risk Management

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

8

CHINESE ALLIANCE CHURCHES UNION (UK) TRUSTEES' AND DIRECTORS' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of theUnion and of the statement of financial activities for that period. In preparing these financial statements, the directorsare required to:

a) select suitable accounting policies and apply them consistently

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Union transactions and disclose with reasonable accuracy at any time the financial position of the Union and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Union and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Taxation Status

Under S466 to S493 of the Corporation Taxes Act 2010 the Union has been granted status as a charity.

Small Company Provisions

The above report has been prepared in accordance with the small companies regime under the Companies Act 2006 and FRS 102 SORP.

By the order of the Trustees and Directors

Wai Man Chow (May 11, 2026 10:22:52 GMT+1)

Wai Man Chow Director

5 May 2026

9

CHINESE ALLIANCE CHURCHES UNION (UK) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 (Incorporating Income and Expenditure Account)

Notes
Incoming Resources
Donations
Investment Income
Other Income
20
Total Incoming Resources
Resources Expended
Direct Charity Expenditure
2
Administration of the Union
3
Projects Expenses
4
Other Charges
5
Entrusted Funds Expenses
6
Mission Fund Expenses
7
Governance Costs
8
Gross transfers between funds
Total Resources Expended
Net Income before transfers
Gross transfers between funds
17
Gross transfers between funds
17
Net Income/loss for the year
Fund Balances as at 31 December 2024
Fund Balances as at 31 December 2025		 General
Designated
Restricted
2025
Fund
Fund
Fund
Total
£
£
£
£
24,134
377,875
222,080
624,089
2,017
-
-
2,017
11,516
9,600
199,540
220,656
37,667
387,475
421,620
846,762
23,461
-
-
23,461
5,317
-
-
5,317
2,798
-
-
2,798
3,269
-
-
3,269
-
-
429,555
429,555
-
310,621
-
310,621
627
-
-
627
35,473
310,621
429,555
775,649
2,194
76,854
(7,935)
71,113
86,917
12,232
99,149
(86,917)
(12,232)
(99,149)
2,194
76,854
(7,935)
71,113
63,223
521,537
86,492
671,252
65,417
598,391
78,557
742,365		 2024
Total
£
701,860
2,272
214,178
918,310
21,145
5,227
4,376
1,871
405,520
261,994
629
700,762
217,549
92,590
(92,590)
217,548
453,704
671,252

The amount of net income under Companies Act reporting requirements agrees with the amount shown above as net income for the year.

10

CHINESE ALLIANCE CHURCHES UNION (UK) BALANCE SHEET AS AT 31 DECEMBER 2025

Company Registration Number : 4247363

Notes
Fixed Assets
Tangible Fixed Assets
9
Current Assets
Debtors
10
Cash at Bank
Current Liabilities
Creditors : Amounts falling due within one year
11
Total current assets less current liabilities
Long term Liabilities
Creditors : Amount falling due after more than one year
12
Net Assets
Funds
General
14
Designated
15
Restricted
16		 2025
£
108,425
48,579
632,886
681,465
22,911
658,554
24,614
742,365
65,417
598,391
78,557
742,365		 2024
£
111,522
74,882
534,846
609,728
20,677
589,051
29,321
671,252
63,223
521,537
86,492
671,252

The financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime under the Companies Act 2006

Throughout this year, the Union was entitled to the audit exemption conferred by section 477 of the Companies Act 2006. No members of the Union have requested an audit by notice, being deposited under section 476 for the year.

The trustees and directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and preparing financial statements which give a true and fair view of the state of affairs of the Union as at the end of the financial period and of its net income for that period in accordance with the requirements of sections 394 and 395 of the Companies Act 2006 and which otherwise comply with the requirements of the Act relating to financial statements, so far as they are applicable to the Union.

The financial statements were approved by the trustees and board of directors and signed on their behalf by:-

Wai Man Chow (May 11, 2026 10:22:52 GMT+1)

Wai Man Chow Director 5 May 2026

11

CHINESE ALLIANCE CHURCHES UNION (UK) CASHFLOW STATEMENT Company Registration AS AT 31 DECEMBER 2025 Number : 4247363

Cash flows from operating activities:
Net income/(expenditure) for the reporting period
Adjustments for:
Depreciation
(Increase)/Decrease in Debtors
Increase/(Decrease) in Creditors
Net Cash provided by operating activities
Financing activities
Repayment of borrowing
Interest received from borrowing
Net cash provided by financing activities
Net Cash provided by operating activities
Net cash provided by financing activities
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at 1 January
Cash and cash equivalents at 31 December
Cash and cash equivalents comprise:
Cash at bank
Cash in hand		 2025
£
71,113
3,098
26,303
2,234
31,635
102,748
(7,137)
2,429
(4,708)
102,748
(4,708)
98,040
534,846
632,886
634,895
(2,009)
632,886		 2024
£
217,549
3,098
(73,830)
11,780
(58,951)
158,597
(7,220)
3,066
(4,154)
158,597
(4,154)
154,442
380,404
534,846
534,212
634
534,846

12

CHINESE ALLIANCE CHURCHES UNION (UK) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1. Accounting Policies

The principal accounting policies which have been applied consistently throughout the year are summarised below.

a) Basis of preparation

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 these accounts.

The financial statements 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 (Charities SORP(FRS102)) issued on October 2019 and Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) and the Compaies Act 2006.

b) Voluntary Income

Voluntary income is received in cash by way of donations, gifts and legacies.

Cash donations, gifts and legacies are included in full in the statement of financial activities as soon as they are received.

Income received by Gift Aids is included in gross in the statement of financial activities as soon as they are received.

c) Investment Income

Bank interests are included in the statement of financial activities on accrual basis.

d) Expenditure

All expenditure is included in the statement of financial activities. The value of purchase invoices received before the year end but not paid until after the year end has also been included in the statement of financial activities. Individual items of office furniture and equipment with a purchase price of £1,000 or less are written off when the asset is acquired.

e) Taxation

The Union has been granted charitable status by HM Revenue and Customs and as such no tax charge arises on the results for the year.

f) Tax rebate

The Union can claim back the tax from HM Revenue and Customs on the income donated by its members who have signed Gift Aid declarations.

g) Tangible fixed assets and depreciation

Long leasehold building is capitalised at the purchase cost and depreciation is charged to write off the cost on a straight line basis over its expected useful life of 50 years.

h) Going concern

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

13

CHINESE ALLIANCE CHURCHES UNION (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

2. Direct Charity Expenditure
Staff Work Expenses
Personnel Employment
3. Administration of the Union
Office Space Expenditure
Printing, Stationery and Advertising
Telephone and Internet Charges
4. Projects Expenses
Programs and camps
5. Other Charges
Insurance
Sundry
Visa/License renewal
AGM
Bank Charges
6. Entrusted Funds Expenses
HKAM Fund-Personal
HKAM Fund-Projects
MAC Fund -Personal
MAC Fund -General
LAC Fund -Personal
LAC Fund -General
SLAC Fund -Personal
SLAC Fund -General
MAMF Fund -Personal
MAMF Fund -Gift Aid Return
BAC Fund - Personal
BAC Fund - General
7. Mission Funds Expenses
CAWF
Ministries contribution
Short term Mission
Church planting and Support
Donation
Property expenses
8. Governance Costs
Independent Examiner's fees
Professional fees		 2025
General
Designated
Restricted
Total
Fund
Fund
Fund
£
£
£
£
1,100
1,100
22,361
22,361
23,461
-
-
23,461
4,800
4,800
152
152
365
365
5,317
-
-
5,317
2,798
2,798
2,798
-
-
2,798
1,047
1,047
560
560
555
555
1,062
1,062
46
46
3,269
-
-
3,269
187,545
187,545
15,661
15,661
68,508
68,508
1,600
1,600
33,976
33,976
129
129
29,234
29,234
19,000
19,000
(440)
(440)
45,249
45,249
28,868
28,868
225
225
-
-
429,555
429,555
-
-
128,612
128,612
12,569
12,569
162,380
162,380
1,000
1,000
6,060
-
6,060
-
310,621
-
310,621
580
580
47
47
627
-
-
627		 2024
Total
£
1,958
19,187
21,145
4,800
194
233
5,227
4,376
4,376
1,010
84
275
418
85
1,871
173,191
26,202
85,579
1,773
31,239
15
32,333
14,693
33,472
-
7,023
-
405,520
-
134,799
2,923
112,367
1,000
10,905
261,994
560
69
629

14

CHINESE ALLIANCE CHURCHES UNION (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

9. Tangible Fixed Assets
Cost
At 1 January 2025
Additions
Disposal
Depreciation
At 1 January 2025
Charge for the year
Disposal
At 31 December 2025
Net Book Value
At 31 December 2025
At 31 December 2024
10. Debtors
Prepayment
Accrued Income
11. Creditors : Amounts falling due within one year
Mortgage
(Note 12)
Accrued expenses
12. Creditors: Amount falling due after one year
Mortgages
The bank loans are repayable by 240 monthly instalments
on equal capital repayments :
In one year or less
Between one and two years
Between two and five years		 Leasehold Buildings
150,042
-
-
150,042
38,519
3,098
-
41,617
108,425
111,522
2025
£
4,940
43,639
48,579
7,228
15,683
22,911
24,614
24,614
as follows and are currently based
£
7,228
7,228
17,385
31,841		 Total
150,042
-
-
150,042
38,519
3,098
-
41,617
108,425
111,522
2024
£
4,102
70,780
74,882
7,409
13,268
20,677
29,321
29,321

15

CHINESE ALLIANCE CHURCHES UNION (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

2025 £ £

13. Analysis of Net Assets Between Funds

Property
Debtors
Cash at Bank and in Hand
Creditors < 1 year
Creditors > 1 year		 General
Designated
Restricted
Restricted
Fund
Fund
Fund (Property)
Fund
£
£
£
-
108,424
-
-
4,068
44,511
-
-
62,247
484,973
38,711
46,955
(898)
(14,904)
-
(7,109)
-
(24,613)
-
-
65,417
598,391
38,711
39,846		 Total
Fund
£
108,424
48,579
632,886
(22,911)
(24,613)
742,365

14. General Funds

General Reserves
15. Designated Funds
Mission Fund		 Movements in funds
Balance
Income
Expenditure
Balance
01/01/2025
from
on
31/12/2025
£
£
£
£
63,223
37,667
35,473
65,417
63,223
37,667
35,473
65,417
Movements in funds
Balance
Income
Expenditure
Balance
01/01/2025
from
on
31/12/2025
£
£
£
£
521,537
387,475
310,621
598,391
521,537
387,475
310,621
598,391

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, inclusive of maintenance of missionary activities, but not exclusively through church planting.

Designated Fund

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

16

CHINESE ALLIANCE CHURCHES UNION (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

16. Restricted Funds

HKAM Personnel Fund
MAC Personnel Fund
LAC (YAF) General Fund
LAC (YAF) General Fund-Designated
SLAC General Fund
MAMF General Fund
BAC General Fund
Union Property Fund
9 St sigrist property
LAC Property Fund		 Movements in funds
Balance
Income
Expenditure
Balance
01/01/2025
from
on
31/12/2025
£
£
£
£
3,607
227,460
203,206
27,861
-
61,269
70,108
(8,839)
290
-
-
290
1,364
33,402
34,105
661
1,429
47,034
48,234
229
41,094
23,914
44,809
20,199
(3)
28,540
29,093
(556)
2,906
-
-
2,906
35,805
-
-
35,805
86,492
421,620
429,555
78,557

HKAM 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 staff working for Hong Kong Alliance Mission.

MAC 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 staff working for Manchester Alliance Church.

SLAC General Fund

It is a pool of unexpended resources, held and maintained separately from other pools. It should only be used as general fund for the South London Alliance Church.

LAC General Fund (formerly known as YAF)

It is a pool of unexpended resources, held and maintained separately from other pools. It should only be used as general fund for Leeds Alliance church (formerly known as Yorkshire Alliance Fellowship).

MAMF General Fund

It is a pool of unexpended resources, held and maintained separately from other pools. It should only be used as general fund for Manchester Alliance Mandarin Fellowship.

BAC 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 staff working for Brighton Alliance Church.

Union Property Fund

The property is under the Union Property Fund which is under the restricted fund of the Union. The Union property fund assists the union in managing any properties purchased with the funding of member congregations.

Restricted Fund

Restricted funds are funds subject to specific conditions, imposed by the donors and binding on the directors or committee members of the Union. 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.

17

CHINESE ALLIANCE CHURCHES UNION (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

17. Movement in funds

Designated funds
MF transfer to MAC
MF transfer to LAC
MF transfer to MAC from ABS (Tobey)
MF transfer to Crewe from ABS
MF transfer to SLAC from ABS to Pastor Wong
MF transfer to Crewe
MF transfer to Pastor Lucho
Restricted funds
HKAM transfer to MAMF Faith church
HKAM transfer to Rev Sham
HKAM transfer to LAC (NPAC)
HKAM transfer to GF
HKAM transfer to SLAC (NPAC)
HKAM transfer to Pastor Lucho (Muslim Ministry)
HKAM transfer to Pastor Lucho (Yan Fook)
HKAM transfer to Pastor Lucho(individual)
HKAM transfer to Pastor Lucho (CACU)		 Total
£
34,167
28,750
12,000
12,000
12,000
6,060
2,831
107,808
440
5,000
2,777
10,436
11,108
1,723
6,665
54
3,790
41,993		 General Fund
£
-
10,436
10,436		 Designated Fund
(Mission Funds)
£
12,000
6,060
2,831
20,891
1,723
6,665
54
3,790
12,232		 Restricted Fund
£
34,167
28,750
12,000
12,000
86,917
440
5,000
2,777
11,108
19,325

18. Company guarantee

Every member of the Association undertakes to contribute such amount as may be required not exceeding £1 to the assets of the association if it should be wound up while he is a member or within one year after he ceases to be a member, for payment of association's debts and liabilities contracted before he 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.

19. Remuneration of employees

The average number of employees during the year is 16. The total remuneration paid to employees are as
follows:
2025
2024
£
£
Salary
484,423
460,723
Employer's National Insurance
45,103
36,671
Employer's Pension
22,872
21,165
552,398
518,559
Remuneration paid to employees are reimbursed by the relevant funds as follows:
£
£
HKAM Personnel Fund
152,763
138,621
MAC Personnel Fund
66,902
85,356
MAMF Fund
-
12,659
LAC Fund
22,086
23,637
SLAC Fund
21,008
32,248
BAC Fund
28,221
6,989
General Fund
20,872
17,987
Mission Fund
225,648
188,423
Funds from sponsored churches through HKAM
14,898
12,639
552,398
518,559

Remuneration breakdown aboved does not include relocation costs and pension management costs. The pension scheme is a defined contribution scheme.

18

CHINESE ALLIANCE CHURCHES UNION (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

20. Other Income

Pension scheme
management
HKAM-CACU book
keeper contribution
Ministries support fund
CCIL Donation to
Thailand/Christmas
gift
CACU Donation
East London Project
Property		 2025
General Fund
Designated
Fund
Restricted
Fund
£
£
£
1,080
471
10,436
121,381
6,870
66,750
4,068
9,600
11,516
9,600
199,540		 2024
General Fund
Designated
Fund
Restricted
Fund
£
£
£
1,071
471
9,004
145,013
20
41,478
4,068
13,053
10,075
13,053
191,050

19

CHINESE ALLIANCE CHURCHES UNION (UK)

INDEPENDENT EXAMINERS REPORT TO THE MEMBERS ON THE UNAUDITED ACCOUNTS OF CHINESE ALLIANCE CHURCHES UNION (UK)

I report on the charity trustees on my examination of the accounts of the company for the year ended 31 December 2025 which are set out on pages 9 to 19.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible

for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination, of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’).In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act.

I confirm that I am qualified to undertake the examination because I am a member the Association of chartered certified accountants, which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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

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

5 May 2026

20

CACU Annual Trustee and Financial Report YE 31.12.2025-Final 5.5.26

Final Audit Report

2026-05-11

Created: 2026-05-08 By: Hannah Murray (info@hannahmurrayaccountancy.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAYDczjw08jx6VC51T9GJL5gHR4W5BcRWa

"CACU Annual Trustee and Financial Report YE 31.12.2025-Fin al 5.5.26" History

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