2020-12-31-accounts

CHARITY REGISTRATION NUMBER: 1101922

Newport Chinese Community Centre Unaudited Financial Statements 31 December 2020

JONATHAN RHODES BSC BFP FCA

Chartered accountants Walter Hunter & Co Limited Chartered Accountants 24 Bridge Street Newport South Wales NP20 4SF

Newport Chinese Community Centre

Financial Statements

Year ended 31 December 2020

	Page
Trustees' annual report	1
Independent examiner's report to the trustees	8
Statement of financial activities	9
Statement of financial position	10
Notes to the financial statements	11

Newport Chinese Community Centre

Trustees' Annual Report

Year ended 31 December 2020

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2020.

Reference and administrative details

Registered charity name Newport Chinese Community Centre Charity registration number 1101922 Principal office Locke Street Dance Hall Queen's Hill Newport South Wales NP20 5HL The trustees Mrs M Ling Evans (Chair) Miss V Davies (Treasurer) Dr R Seho Mrs P Lin (Secretary) Independent examiner Mr Jonathan Rhodes BSc BFP FCA Walter Hunter & Co Limited Chartered Accountants 24 Bridge Street Newport South Wales NP20 4SF

Structure, governance and management

Nature of the Governing Document and constitution of the charity

Newport Chinese Community Centre is a charity, registered on 5th February 2004. The charity was established under a Trust Deed which established the objects and powers of the charity.

The methods adopted for the recruitment and appointment of new trustees

All new trustees are elected at the AGM after putting their names forward for election.

- 1 -

Newport Chinese Community Centre

Trustees' Annual Report (continued)

Year ended 31 December 2020

Objectives and activities

A summary of the objects of the charity as set out in its governing document

Newport Chinese Community Centre's ("NCCC") aims to equip the Chinese Community to reach its full potential within the wider community. This is done by identifying and addressing issues that prevent integration, independence and ultimately confidence to live fully. To address the issues NCCC will provide translation services and language classes, provide inspiring children's activities, and outreach services such as employment and benefit advice, plus acting as a conduit to enable other professionals such as police, social services and health professionals to access the Chinese community.

NCCC has six objectives:

• 1) Address isolation of Chinese community members by providing luncheon clubs, Chinese chess and a mini-library with Chinese newspapers, books & periodicals;

• 2) To address communication difficulties through the provision of language classes and computer classes;

• 3) To integrate students into the community through sharing experiences and supporting them during their stay in this country;

• 4) Encourage Chinese community members to access cross-cultural activities, and thereby widen their knowledge of other cultures;

• 5) Help people who are disadvantaged socially and/or economically by accessing help via the project for employment, benefits, social services and any other help required;

• 6) Provide premises to enable the Chinese community members to meet others with shared cultural links at times which are convenient to their working lives.

Records will be kept for all activities, including photographs where applicable. These will be reviewed regularly to monitor progress.

- 2 -

Newport Chinese Community Centre

Trustees' Annual Report (continued)

Year ended 31 December 2020

Objectives and activities (continued)

Summary of main activities of the charity in relation to its objects

The following is a summary of the main activities of the charity during the year:

• 1) This year we organised the Chinese New Year celebration where about 70 people enjoyed the splendid buffet and cultural programme for the celebration. We were honoured to welcome representatives of many other organisations and community groups to join the celebration.

• 2) Due to the Coronavirus pandemic, our drop-in Centre was forced to close its doors to visitors from March to July, and reopened in August following strict protocols.

• 3) Covid-19 rules have been updated regularly on the Centre's website and Facebook page according to the government website (gov.wales/coronavirus). Apart from the formal English & Welsh versions from the government, rules & regulations have also been translated into Traditional & Simplified Chinese to cater for the Chinese community.

• 4) The latest news concerning Covid-19 has been sent to the Centre's members through WhatsApp, webchat, text messaging etc. as some of our older members wouldn't go online to check Centre's website or Facebook page.

• 5) The Walking Club continued to meet on a weekly basis to take part in organised walks before the pandemic started.

• 6) The Centre has organised Zoom meetings for isolated members to meet up for an online gathering.

• 7) The Tai Chi Class continued from 2013 through to the end of Feb 2020 on a weekly basis.

• 8) We provided interpreting and translating services for people who don't understand English and were socially and economically disadvantaged, so they could access help for employment, benefit, social services, education, finance, health, housing, legal and immigration matters. Interpreters accompanied people to all sorts of meetings and medical appointments.

• 9) The Centre has organised an online health talk on common eye problems with adults where over 20 people participated. Other online training sessions included how to use 'Zoom conferencing' and a cookery class.

• 10) As a drop-in Centre, visitors were able to use facilities including the reading, audio and visual library, Chinese newspapers, magazines and periodicals and a notice board to post and read news of other people, including job seeking. Such facilities were available whenever the Centre was able to open in line with government guidelines.

• 11) The Centre's staff and volunteers were encouraged to attend training and courses in order to be better equipped to serve the community.

- 3 -

Newport Chinese Community Centre

Trustees' Annual Report (continued)

Year ended 31 December 2020

Achievements and performance

Summary of the main achievements of the charity during the year

During the financial year, Newport Chinese Community Centre has:

• 1) Secured funding from the National Lottery Community Fund in early 2020 for a new three year project 'Active Volunteering Gwent' from early 2020. Volunteers are recruited and trained to help the local Chinese people.

• 2) Continued to provide successful and comprehensive services in translating, interpreting and escorting clients to professional appointments such as hospitals, clinics, legal and government offices. During 2020 we were again so well used by government and statutory agencies such as the NHS Health Board and high school. For any matter concerning Chinese cultural and language needs, we remained their first port of call.

• 3) Overseas students continued to use our services for translating, social networking and as a drop in centre when they needed help and support.

• 4) The Centre's website and Facebook page has been updated regularly to disseminate reports & news of the Centre along with Coronavirus updates to the wider public.

Financial review

Policy on Reserves

The charity's unrestricted reserves will be used, when necessary in future, to fund shortfalls arising on funded projects. They will also be used to temporarily fund projects when funding has ceased and new funding is not yet available.

Public benefit

The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and in planning future activities.

- 4 -

Newport Chinese Community Centre

Trustees' Annual Report (continued)

Year ended 31 December 2020

Plans for future periods

The trustees agreed aims for 2021, mirror those of this year and continue to resolve to build upon achievements in developing and enhancing existing and new services to the Chinese community.

Our aims include:

• 1) To apply for more funding to organise new projects which will benefit both the local Chinese community as well as the wider community.

• 2) To organise trips and outings whenever the government's Coronavirus restrictions permits.

• 3) To continue to provide updates via social media to keep people informed of our activities and services, along with Coronavirus updates, as an information vehicle to visitors, local officers, funding bodies etc.

• 4) To continue to work with local authorities and other BME groups locally, as well as other Chinese groups nationally.

• 5) To continue our Senior Wellbeing Club and extend the opportunities for involvement in a wider range of activities, including sport and games, walking and healthy life style, again subject to Coronavirus restrictions. Also to include younger people to encourage a healthier lifestyle.

• 6) To continue to work with families with autistic children and members struggling with their mental health by providing appropriate support.

• 7) To build closer relationships between our elderly members and those of other ethnic groups to expand their social circle.

• 8) To continue classes of cultural interests such as Chinese cookery, calligraphy, and Chinese Chess etc., either in person or virtually.

• 9) To extend our connection to other community groups and organisations, to facilitate integration and to share resources and experience.

• 10) To organise fundraising events to raise funds for the Centre's activities and for other charities if needed.

• 11) To provide opportunities for and encourage the Centre's Staff, Volunteers and Committee Members to attend training, conferences and courses which are relevant to our services.

• 12) To further expand the interpreting & translating services in order to provide better services.

- 5 -

Newport Chinese Community Centre

Trustees' Annual Report (continued)

Year ended 31 December 2020

Plans for future periods (continued)

We continued to have feedbacks from service users which have again been very positive, and has been confirmed by our remaining, as has been mentioned above, the first port of call for government/other professional agencies. The objectives we had set up have been fulfilled; therefore we can envisage future developments, challenges and goals with confidence. We need to continue to be visionary and also to be deeply committed towards the needs of the community.

Once again we would take this opportunity to thank all the volunteers who have been working unstintingly with zeal and altruistic commitment to the good of the community. We would also like to thank those who have made donations towards the centre.

Finally, the charity would like to thank GAVO for its support gain this year and the funders mentioned above.

Responsibilities of the trustees

The charity's trustees are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and regulations.

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable 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 charity and the income and expenditure of the charity for that period.

In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and accounting estimates that are reasonable and prudent;

• state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and 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 Charities Act 2011 and the Charity Statement of Recommended Practice. 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.

- 6 -

Newport Chinese Community Centre

Trustees' Annual Report (continued)

Year ended 31 December 2020

The trustees' annual report was approved on 14 April 2021 and signed on behalf of the board of trustees by:

Mrs M Ling Evans (Chair) Trustee

- 7 -

Newport Chinese Community Centre

Independent Examiner's Report to the Trustees of Newport Chinese Community Centre

Year ended 31 December 2020

I report to the trustees on my examination of the financial statements of Newport Chinese Community Centre ('the charity') for the year ended 31 December 2020.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements 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

I have completed my examination. I confirm that no material 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 charity as required by section 130 of the Act; or

2. the financial statements do not accord with those records; or

3. the financial statements do 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.

Mr Jonathan Rhodes BSc BFP FCA Independent Examiner

Walter Hunter & Co Limited Chartered Accountants 24 Bridge Street Newport South Wales NP20 4SF

14 April 2021

- 8 -

Newport Chinese Community Centre

Statement of Financial Activities

Year ended 31 December 2020

			2020		2019
		Unrestricted	Restricted
		funds	funds	Total funds	Total funds
	Note	£	£	£	£
Income and endowments
Donations and legacies	4	700	–	700	419
Charitable activities	5	–	33,528	33,528	5,000
Other trading activities	6	2,614	–	2,614	7,077
Investment income	7	2	–	2	–
		───────	────────	────────	────────
Total income		3,316	33,528	36,844	12,496
		═══════	════════	════════	════════
Expenditure
Expenditure on raising funds:
Costs of other trading activities	8	852	–	852	528
Expenditure on charitable activities	9,10	1,577	23,273	24,850	10,706
		───────	────────	────────	────────
Total expenditure		2,429	23,273	25,702	11,234
		═══════	════════	════════	════════
		───────	────────	────────	────────
Net income and net movement in funds		887	10,255	11,142	1,262
		═══════	════════	════════	════════
Reconciliation of funds
Total funds brought forward		10,468	–	10,468	9,206
		────────	────────	────────	────────
Total funds carried forward		11,355	10,255	21,610	10,468
		════════	════════	════════	════════

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 11 to 17 form part of these financial statements.

- 9 -

Newport Chinese Community Centre

Statement of Financial Position

31 December 2020

31 December 2020
			2020		2019
	Note	£		£	£
Fixed assets
Tangible fixed assets	15			1,586	–
Current assets
Debtors	16	1,478			–
Cash at bank and in hand		19,518			11,080
		────────			────────
		20,996			11,080
Creditors: amounts falling due within one year	17	972			612
		────────			────────
Net current assets				20,024	10,468
				────────	────────
Total assets less current liabilities				21,610	10,468
				════════	════════
Funds of the charity
Restricted funds				10,255	–
Unrestricted funds				11,355	10,468
				────────	────────
Total charity funds	18			21,610 ════════	10,468 ════════

These financial statements were approved by the board of trustees and authorised for issue on 14 April 2021, and are signed on behalf of the board by:

Mrs M Ling Evans (Chair) Trustee

The notes on pages 11 to 17 form part of these financial statements.

- 10 -

Newport Chinese Community Centre

Notes to the Financial Statements

Year ended 31 December 2020

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Locke Street Dance Hall, Queen's Hill, Newport, NP20 5HL, South Wales.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Since March 2020 the Covid-19 pandemic has seriously affected the UK generally. As a charity we have taken all necessary steps to combat the effects of the virus and to ensure that the charity is able to continue to operate.

Going concern

The charity is entirely dependent on continuing grant aid and as a consequence the going concern basis is also dependent on the continuing grant aid. However, at the time of signing these accounts there are no material uncertainties about the charity’s ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds comprise accumulated surpluses and deficits on general funds that are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and that have not been designated for any other purpose.

Restricted funds have been provided to the charity for particular purposes, and it is the policy of the board of trustees to carefully monitor the application of those funds in accordance with the restrictions placed upon them.

Any proposed transfer between funds would be considered on the particular circumstances.

- 11 -

Newport Chinese Community Centre

Notes to the Financial Statements (continued)

Year ended 31 December 2020

3. Accounting policies (continued)

Incoming resources

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

• income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

• income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Liabilities are recognised on an accruals basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the Statement of Recommended Practice for Accounting and Reporting (effective January 2015) issued by the Charity Commissioners for England & Wales.

Costs of Generating Funds

Costs of generating funds include the costs incurred in generating voluntary income.

Charitable activities

Charitable activities expenditure enables the charity to meet its charitable aims and objectives.

Support Costs

Support costs, which include central office functions such as general management, payroll administration, budgeting and accounting, information technology, human resources and financing, are allocated to unrestricted and restricted charitable activities. Within restricted charitable activities, the support costs are allocated across the individual funds on a basis consistent with the use of central resources.

Tangible assets

All fixed assets are initially recorded at cost.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Equipment - 33% per annum straight line on cost

- 12 -

Newport Chinese Community Centre

Notes to the Financial Statements (continued)

Year ended 31 December 2020

4. Donations and legacies

		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2020	Funds	2019
		£	£	£	£
	Donations
	Donations	700	700	419	419
		════	════	════	════
5.	Charitable activities
		Restricted	Total Funds	Restricted	Total Funds
		Funds	2020	Funds	2019
		£	£	£	£
	National Lottery Community Fund	33,528	33,528	–	–
	Foyle Foundation	–	–	4,000	4,000
	Aviva Community Fund	–	–	1,000	1,000
		────────	────────	───────	───────
		33,528	33,528	5,000	5,000
		════════	════════	═══════	═══════
6.	Other trading activities
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2020	Funds	2019
		£	£	£	£
	Membership fees	–	–	749	749
	Interpreters' fees	2,614	2,614	6,328	6,328
		───────	───────	───────	───────
		2,614	2,614	7,077	7,077
		═══════	═══════	═══════	═══════
7.	Investment income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2020	Funds	2019
		£	£	£	£
	Bank interest	2	2	–	–
		════	════	════	════
8.	Costs of other trading activities
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2020	Funds	2019
		£	£	£	£
	Interpretation costs	852	852	528	528
		════	════	════	════

- 13 -

Newport Chinese Community Centre

Notes to the Financial Statements (continued)

Year ended 31 December 2020

9. Expenditure on charitable activities by fund type

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2020
	£	£	£
Core activities	1,167	–	1,167
National Lottery Community Fund	–	16,306	16,306
Badminton expenses	–	–	–
Aviva	–	–	–
The Foyle Foundation	–	–	–
Support costs	410	6,967	7,377
	───────	────────	────────
	1,577	23,273	24,850
	═══════	════════	════════
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2019
	£	£	£
Core activities	3,949	–	3,949
National Lottery Community Fund	–	–	–
Badminton expenses	–	180	180
Aviva	–	1,000	1,000
The Foyle Foundation	–	4,140	4,140
Support costs	1,437	–	1,437
	───────	───────	────────
	5,386	5,320	10,706
	═══════	═══════	════════

10. Expenditure on charitable activities by activity type

	Activities
	undertaken		Total funds	Total fund
	directly Support costs		2020	2019
	£	£	£	£
Core activities	1,167	410	1,577	4,774
National Lottery Community Fund	16,306	5,995	22,301	–
Badminton expenses	–	–	–	180
Aviva	–	–	–	1,000
The Foyle Foundation	–	–	–	4,140
Governance costs	–	972	972	612
	────────	───────	────────	────────
	17,473	7,377	24,850	10,706
	════════	═══════	════════	════════

- 14 -

Newport Chinese Community Centre

Notes to the Financial Statements (continued)

Year ended 31 December 2020

11. Analysis of support costs

		National
		Lottery
		Community
	Core activities	Fund	Total 2020	Total 2019
	£	£	£	£
Staff costs	366	423	789	–
Premises	–	3,800	3,800	–
Communications and IT	44	656	700	–
General office	–	502	502	825
Governance costs	–	972	972	612
Depreciation	–	614	614	–
	────	───────	───────	───────
	410	6,967	7,377	1,437
	════	═══════	═══════	═══════
Net income
Net income is stated after charging/(crediting):
			2020	2019
			£	£
Depreciation of tangible fixed assets			614 ════	– ════

12. Net income

13. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as	The total staff costs and employee benefits for the reporting period are analysed as	follows:
	2020	2019
	£	£
Wages and salaries	16,239 ════════	4,658 ═══════

The average head count of employees during the year was 1 (2019: 1).

No employee received employee benefits of more than £60,000 during the year (2019: Nil).

14. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by any trustees.

Expenses totalling £243 (2019: £103, paid to one trustee) was paid to one trustee during the year to reimburse travelling and other expenses incurred whilst volunteering for the charity.

- 15 -

Newport Chinese Community Centre

Notes to the Financial Statements (continued)

Year ended 31 December 2020

15. Tangible fixed assets

	Equipment	Total
	£	£
Cost
At 1 January 2020	10,483	10,483
Additions	2,200	2,200
Disposals	(9,584)	(9,584)
	────────	────────
At 31 December 2020	3,099	3,099
	════════	════════
Depreciation
At 1 January 2020	10,483	10,483
Charge for the year	614	614
Disposals	(9,584)	(9,584)
	────────	────────
At 31 December 2020	1,513	1,513
	════════	════════
Carrying amount
At 31 December 2020	1,586	1,586
	════════	════════
At 31 December 2019	–	–
	════════	════════
Debtors
	2020	2019
	£	£
Prepayments and accrued income	1,200	–
Other debtors	278	–
	───────	────
	1,478	–
	═══════	════
Creditors: amounts falling due within one year
	2020	2019
	£	£
Trade creditors	972	612
	════	════

16. Debtors

17. Creditors: amounts falling due within one year

18. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
		At				At
	1	January			31	December
		2020	Income	Expenditure	Transfers	2020
		£	£	£	£	£
General funds		10,468	3,316	(2,429)	–	11,355
		════════	═══════	═══════	════	════════
		At				At
	1	January			31	December
		2019	Income	Expenditure	Transfers	2019
		£	£	£	£	£
General funds		9,026	7,496	(5,914)	(140)	10,468
		═══════	═══════	═══════	════	════════

- 16 -

Newport Chinese Community Centre

Notes to the Financial Statements (continued)

Year ended 31 December 2020

18. Analysis of charitable funds (continued)

Restricted funds

Restricted funds
	At				At
	1 January			31 December
	2020	Income	Expenditure	Transfers	2020
	£	£	£	£	£
National Lottery
Community Fund	–	33,528	(23,273)	–	10,255
Community Chest	–	–	–	–	–
Aviva	–	–	–	–	–
The Foyle Foundation	–	–	–	–	–
	────	────────	────────	────	────────
	–	33,528	(23,273)	–	10,255
	════	════════	════════	════	════════
	At				At
	1 January				31 December
	2019	Income	Expenditure	Transfers	2019
	£	£	£	£	£
National Lottery
Community Fund	–	–	–	–	–
Community Chest	180	–	(180)	–	–
Aviva	–	1,000	(1,000)	–	–
The Foyle Foundation	–	4,000	(4,140)	140	–
	────	───────	───────	────	────
	180	5,000	(5,320)	140	–
	════	═══════	═══════	════	════
Analysis of net assets between funds
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2020
			£	£	£
Tangible fixed assets			–	1,586	1,586
Current assets			11,355	9,641	20,996
Creditors less than 1 year			–	(972)	(972)
			────────	────────	────────
Net assets			11,355	10,255	21,610
			════════	════════	════════
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2019
			£	£	£
Tangible fixed assets			–	–	–
Current assets			11,080	–	11,080
Creditors less than 1 year			(612)	–	(612)
			────────	────	────────
Net assets			10,468	–	10,468
			════════	════	════════

19. Analysis of net assets between funds

20. Related parties

There are no related party transactions in the reporting period that require disclosure.

- 17 -