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2025-12-31-accounts

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(A company limited by guarantee) (擔保有限公司)

Charity number 慈善機構編號 1107568 Company number 公司註冊編號 05285135

一 截至二零二五年十二月三十 日 財政報告表

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 DECEMBER 2025

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CHINESE CHURCH IN LONDON

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

倫敦中華基督教會財務報表

截至 2025 年 12 月 31 日

INDEX 目錄

Page頁數
Report of the Trustees理事會報告 3 – 20
Independent Auditors’ Report獨立審計師報告 21 – 27
Statement of Financial Activities財務活動表 28
Balance Sheet資產負債表 29 - 30
Statement of Cash Flows現金流量表 31 - 32
Notes to the Financial Statements財務報表附註 33 – 47

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CHINESE CHURCH IN LONDON 倫敦中華基督教會 REPORT OF THE TRUSTEES 理事會報告

The Board (the trustees and directors of the charitable company) presents the combined directors’ report and trustees’ annual report, as required by company law, together with the audited financial statements of Chinese Church in London for the year ended 31 December 2025. The financial statements have been prepared in accordance with the accounting policies set out in Note 1 and comply with the charity’s trust deed, applicable law, relevant accounting standards including the requirements of the Statement of Recommended Practice, Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), “Accounting and Reporting by Charities”.

理事會（慈善公司的受託人和理事）根據公司法的要求，呈報倫敦中華基督教會截至 2025 年 12 月 31 日年度 的合併理事報告和受託人年度報告，以及經審計的財務報表。財務報表根據附註 1 所列會計政策編制，符合慈 善信託契約、適用法律、相關會計準則，包括建議實務聲明、適用於英國和愛爾蘭共和國的財務報告準則 （FRS102）「慈善機構的會計和報告」的要求。

1. REFERENCE AND ADMINISTRATIVE DETAILS 參考資料和行政細節

BOARD MEMBERS (DIRECTORS AND TRUSTEES) 理事會成員（理事 與 受託人）

The following held office as directors (trustees) from 1 January 2025 to 31 December 2025: 以下人員在 2025 年 1 月 1 日至 2025 年 12 月 31 日期間擔任理事（受託人）：

Chairman 主席 :

Chairman 主席 : Elder Peng Chiew Wong 黃炳超長老 (Until 28[th] September 2025) Keith Lau 劉國華弟兄 (from 1[st] October 2025) Company Secretary 公司秘書 : Keith Lau 劉國華弟兄

Treasurer 司庫 : Kieran Bik Nga Kwok 郭黃碧雅姊妹 Other Board Members 其他理事會成員 : Elder Oliver Hing Yee Tang 鄧慶宜長老 Deacon Ly Mee Yu 俞麗 媚 Elder Peng Chiew Wong 黃炳超長老

Non-Elected Board Members

非當選教會理事會成員 Leon Phua ( 潘正岱 ) (until 19th September 2026)

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REGISTERED CHURCH ADDRESS 69-71 Brook Green London W6 7BE 教會註冊地址 :

AUDITORS 審計師 : Knox Cropper LLP

BANKERS 銀行 :

Barclays Bank PLC Virgin Money Kingston 2 Jubilee House, Gosforth Leicestershire LE87 2BB Newcastle Upon Tyne NE3 4PL

2. STRUCTURE, GOVERNANCE AND MANAGEMENT 結構、治理和管理層

Governing Document 治理文件

The Church is a charitable company limited by guarantee, incorporated on 12 November 2004 and registered as a charity on 11 January 2005. The company’s Articles of Association was updated in 2019 according to the Companies Act 2006 and the Charities Act 2011 with the help of the solicitors of Lawson Lewis Blakers Ltd.

教會是一家慈善擔保有限公司，成立於 2004 年 11 月 12 日，並於 2005 年 1 月 11 日註冊為慈 善機構。在 Lawson Lewis Blakers Ltd. 律師的幫助下，公司章程於 2019 年根據《 2006 年公 司法》和《 2011 年慈善法》進行了更新。

The updated Articles of Association (2019) were approved by Church members by voting at the 2019 AGM on 21st September 2019, filed with Companies House on 9 October 2019 and registered with the Charity Commission.

2019 年 9 月 21 日，教會會友在 2019 年度會友大會上投票通過了更新後的《公司章程 2019 》，並於 2019 年 10 月 9 日在公司註冊處備案，並在慈善委員會註冊。

In the event of the company being wound up members are required to contribute an amount not exceeding £1.

在公司清盤的情況下，會友須繳納不超過 1 英鎊的金額。

The Chinese Church in London Bye Laws (2012) have also been updated according to the Articles of Association of Chinese Church in London (2019), reflecting the structure and practices of the Church. The updated Bye Laws were circulated to Church members for information and presented at the 2020 AGM on 26 September 2020.

《倫敦中華基督教會規章》 (2012) 亦已根據《倫敦中華基督教會公司章程》 (2019) 更新，以 反映本教會的結構和慣例。更新後的規章已分發給教會會友參考，並在 2020 年 9 月 26 日舉行 的 2020 年度會友大會上提交。

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Governing Body 治理機構

The directors of the company are also charity trustees for the purposes of charity law and under the company’s Articles are known as members of the Board. The Board is the governing body of the Church. It has overall responsibility for strategy and decision-making, directing the affairs of the Church, and for the efficient running of its operations. The Board meets every 2 months. 

根據慈善法，公司理事也是慈善受託人，根據公司章程，他們被稱為理事會成員。理事會是教
會的管理機構。理事會全面負責教會的戰略和決策，指導教會事務，並負責教會的有效運作。
理事會每兩個月召開一次會議。

The Board consists of the following spiritually mature leaders: 理事會由以下靈命成熟的領導人組成：

The Head of Administration provides an operations report and the Head of Finance provides the Financial update to inform the Board at each Board meeting. Both heads may be invited to attend the Board meeting where required. They do not have voting rights in the Board’s decisionmaking process.

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The Board is supported by the following committees:

教會 理事會由以下委員會提供支持：

Senior Pastor’s Office (SPO) 主任牧師辦公室 – Senior Pastor’s Office (SPO) – A fulltime pastoral and ministry management body consisting of the Senior Pastor (SP) and selected members who assist the SP, together with the staff team, in executing the mission and decisions made by the Board (Church Board). It also has the responsibility of looking after the pastoral staff in the areas of deployment, church activities, and ministry responsibilities. 

主任牧師辦公室（SPO）– 由主任牧師和經篩選的成員組成的全職教牧與事工管理架
構，聯同同工團隊協助主任牧師執行理事會（教會理事會）所作出的使命與決策。它亦
負責照顧教牧同工的調配、教會活動及事工職責。

● Ministries and Congregation Committee (MaC) 事工和堂會委員會 - consisting of heads of all Church-wide ministries and representatives from all Congregation Councils. The MaC had not been meeting due to practical, difficulties and time constraints in getting all involved members to attend a single, large meeting. Communication with the ministries and congregations has been carried out via the staff team. In addition, the Board organised a Gathering of Leaders in 2025 to provide opportunities for communication and relationship building and the Board had sent representatives to attend the Ordinary Congregation Meeting (OCM) being held at each local congregation. In the future, the Board will consider holding MaC meetings in a different format to facilitate more effective and direct communication with congregation leaders, Church-wide ministry heads, and pastoral staff. 

由全教會所有事工的負責人和所有堂會的代表組成。由於聚集所有相關成員出席大型會
議存在實際困難及時間限制，事工和堂會委員會（MaC）過去未能定期召開會議。目前
與各事工及堂會的溝通均透過同工團隊進行。在2025 年理事會舉辦了全教會領袖日，目
的是促進堂會，部門的領袖之間的溝通和關係，以及發放教會的消息和未來的動向。與
此同時，理事會去年亦分派教會理事會成員到不同堂會參加它們的會友大會。未來，理
事會將考慮以不同的形式召開事工和堂會委員會（MaC）會議，以促進與各堂會領袖、
全教會事工主管及教牧同工之間更有效和直接的溝通。

行政與財務委員會由至少具有一項或多項行政或財務職能。

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Trustee Appointment, Induction and Training 受託人的任命、上崗和培訓

All new trustees of the Church shall be nominated by the existing Board and their appointments shall be approved by a General Meeting. All new trustees will be given information about the responsibilities of being a trustee when they first join the Board. New trustees are provided with

The Church has an ongoing training programme for the Trustees to enhance governance skills.

教會的所有新受託人都應由現任理事會提名，其任命應由會友大會批准。所有新受託人在首次 加入理事會時，都會獲得有關受託人職責的信息。新受託人將獲得 ： 

教會持續開展受託人培訓計劃，以提高管理技能。

Organisational Structure 組織結構

As of the end of 2025, the Church has 17 Sunday Services across 8 locations: Hammersmith, Soho (including the Seven-Dials Club), Bromley, Colindale, Croydon, Hounslow, Kingston and Stratford. These services are run by 8 Congregation Councils, Each Congregation Council consists of at least one pastor and/or pastoral worker, Elders, Deacons, Congregation officers (Secretary, Treasurer, Carelinks Representative and Mission Representative) and heads of various departments. A Working Committee may be formed in each congregation to lead various departments and fellowships. Each congregation is given the responsibility to decide the best strategy and methodology to outreach, and to provide pastoral care, teaching and training to their members and worshippers.

截至 2025 年底，每主日教會在 8 個地點共舉辦 17 場主日崇拜： Hammersmith 、 Soho 和 Seven-Dials 俱樂部（位於 Soho ）、 Bromley 、 Colindale 、 Croydon 、 Hounslow 、 Kingston 和 Stratford 。這些崇拜由 8 個堂會理事會負責管理。每個堂會理事會至少由一名牧 師和 / 或教牧同工、長老、執事、堂會官員（秘書、司庫、愛心聯繋代表和差傳代表）以及各 部門負責人組成。每個堂會可成立一個工作委員會，負責領導各部門和團契。每個堂會有責任 決定最佳的外展策略和方法，並為會友和信徒提供牧養、教導和培訓。

The Administration and Finance Committee meets every 3 months. It consists of members who are competent in one or more of the following disciplines: finance, legal, human resources, information technology (IT), audio-visual (AV), building management and communications. The committee is responsible for supporting the Church ministries with the above functions. It also establishes policies to monitor and approve Church expenses.

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行政與財務委員會每三個月召開一次會議。委員會由精通以下一個或多個領域的成員組成：財 務、法律、人力資源、信息技術（ IT ）、影音視聽（ AV ）、建築管理和通信。該委員會負責支 持教會事工履行上述職能。委員會還制定政策，監督和批准教會的開支。

The Carelinks Committee and the Mission Concern Team (MCT) are headed by the Carelinks Secretary and Mission Secretary respectively. Each team consists of representatives from various congregations and is normally supported by a pastoral staff member as an ex-officio. The Carelinks’ Committee helps the Church focus on social concerns, initiates and recommends social projects, and determines the level of financial support for supported organizations. The MCT helps the Church raise awareness of world mission, send and support missionaries in different parts of the world. 

愛心聯繋委員會和差傳關懷小組分別由愛心聯繋秘書和差傳秘書領導。每個小組由來自不同堂
會的代表組成，通常由一名教牧人員作為當然成員提供支持。愛心聯繋委員會幫助教會關注社
會問題，發起和推薦社會項目，並決定對受支持機構的財政支持水平。差傳關懷部幫助教會提
高對世界宣教的認識，派遣和支持宣教士到世界各地宣教。

As of the end of 2025, the Church employed 38 staff members (30 full-time and 8 parttime) full time, comprising of 28 pastoral and 10 administrative staff. The staff team is led by the Senior Pastor and assisted by other Pastors, Elders, Head of Administration and the Head of Finance. In the absence of the Senior Pastor, this role is covered by the Acting Senior Pastor. The Senior Pastor’s Office (SPO) - A full time management body consisting of the Senior Pastor (SP) and selected members who assist the SP, together with the staff team, in executing decisions made by the Board (Church Board). It also has the responsibility of looking after the pastoral staff in the areas of deployment and responsibilities. The pastoral staff support the wellbeing of the congregations by providing pastoral care, visitation, preaching, teaching and training to the members and attendees. The Finance and Administration team are responsible for the day-to-day running of the Church Office, for building management and for supporting the ministries of the Church.

截至2025 年底，教會共僱用了 30 名全職員工、 8 名兼職員工，包括 28 名教牧人員、 10 名行 政人員。同工團隊由主任牧師領導，其他牧師、長老、執行主管和財務主管協助其工作。主任 牧師缺席時，由理事會任命的代理主任牧師履行這一職責，並由其他教會長老提供支持。主任 牧師辦公室（ SPO). 由主任牧師和經挑選的成員組成的全職管理機構，協助主任牧師和同工團 隊執行理事會的決策。它還負責照顧教牧人員的部署和職責。 

新的代理主任牧師在 2025 年 9 月獲委任後主持了該會議。教牧同工通過為會友和與會者提
供教牧關懷、探訪、講道、教導和培訓，支持會眾的福祉。執行主管和財務主管，以及行政和
財務團隊負責教會辦公室的日常運作、建築管理和支持教會的各項事工。

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Risk Management 風險管理

Being aware of their responsibilities for risk assessment, trustees periodically review the procedures for evaluating the risks associated with the Church’s operating activities, They review annually all insurances (including office, fire and general safety), as well as the terms and conditions of staff employment. A comprehensive review of the Risk Management policy and practice was conducted and approved by the Church Board. The intention is to develop a comprehensive risk assessment manual which will identify all significant risks which the charity faces and the measures in place to mitigate these risks. As a charity, we are committed to maintaining the level of services in our community while also monitoring expenditure and human resources in order to fulfil the Church’s vision and objectives.

受託人意識到他們在風險評估方面的責任，定期審 查 與教會運營活動相關的風險評估程序，每 年審 查 所有保險（包括辦公室保險、火災保險和一般安全保險），以及僱用員工的條款和條 件。教會理事會對風險管理政策和實踐進行了全面審 查 ，並批准了這項審 查 。目的是製定一份 全面的風險評估手冊，確定慈善機構面臨的所有重大風險，以及為減輕這些風險而採取的措 施。作為一個慈善機構，我們致力於維持社區服務水平，但同時也要監控支出和人力資源，以 實現教會的願景和目標。

3. PUBLIC BENEFITS 公共利益

The Church provides a spiritual home to Christians in London, from other parts of the U.K., and from abroad. The Church preaches the Gospel of Jesus Christ and teaches the doctrines of the Christian faith in three different languages, though not exclusively to the Chinese in and around London. Local communities can benefit from the Church’s activities, such as those activities mentioned above, as well as education conferences and social concerns efforts. The Church also provides care, friendship and community life to students, families and those who are in need. 

教會為倫敦、英國其他地區和國外的基督徒提供了一個屬靈的家園。教會用三種不同的語言向
倫敦及周邊地區的華人傳講耶穌基督的福音和基督教教義。當地社區可以從教會的活動中受
益，如上述活動、教育會議和社會關注活動。教會還為學生、家庭和有需要的人提供關懷、友
誼和社區生活。

The Board confirms that it has taken into account the Charity Commission’s general guidance on public benefit when reviewing the Church’s objectives and has considered how the planned activities contribute to the achievement of these objectives.

理事會確認，在審 查 教會的目標時，已考慮到慈善委員會關於公共利益的一般指導，並審議了 計劃中的活動如何有助於實現這些目標。

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4. OBJECTIVES AND ACTIVITIES 目標和活動

The Chinese Church in London was founded as an unincorporated charity in 1951 by the late Pastor Stephen Y. T. Wang. Chinese Church in London, an incorporated charity presumed the activities and net assets of this unincorporated charity on 1 January 2011. The mission of the Church is to become an “Intentional Disciple-Making Church”. Therefore since 2017 we set our Church vision as: “We exist to make disciples of Jesus to transform London and the world.” The objects of the Church are as follows:

倫敦中華基督教會於1951 年由已故王又得牧師創立，是一家非法人慈善機構。 2011 年1 月1 日，倫敦中華基督教會作為一家註冊慈善機構，接管了該非法人慈善機構的活動和淨資 產 。教 會的使命是成為「 銳 意建立主門徒的教會」。因此，自 2017 年起，我們將教會的異象設定為 「我們的存在是使多人成為耶穌的門徒，轉化倫敦這個城市和整個世界。」教會的目標如下： 

    在崇拜和教會事工中，提供中英文並用的設施；

In supporting the above objectives, the longer-term objectives of the Church are as follows: 

為支持上述目標，教會的長期目標如下：

裝備信徒，使他們無論到哪裡都能倍增，使人作耶穌的門徒；

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In the short term, the objectives of the Church are as follows: 教會的短期目標如下：

In achieving these objectives, the Church encourages volunteers to serve, participate and lead in the various ministries including fellowship, worship, Bible studies, teaching and to support organised activities and training, etc. They also provide leadership in committees such as the Board, Congregation Councils, Working Committees, in the areas of Administration & Finance, Carelinks, Mission Concern Team, The Next Generation Ministry as well as being volunteers in the pastoral team. Serving in the Church is part of Christian life and is one of the ways to demonstrate our love for God. Volunteers are essential and integral to the development of the Church’s ministries.

為實現這些目標，教會鼓勵義工在團契、敬拜、 查 經、教導等各項事工中服事、參與和帶領， 並支持所組織的活動和培訓等。他們也在理事會、堂會委員會、工作委員會等委員會中發揮領 導作用，在行政與財務、愛心聯繋、差傳關懷小組、下一代事工等領域發揮領導作用，同時也 是教牧團隊中的義工。在教會中服侍是基督徒生活的一部分，也是彰顯我們對神的愛的方式之 一。義工是教會事工發展不可或缺的重要力量。

The Church offers grants from the Theological Education Fund and the Mission Fund to certain individuals or organisations to contribute to the success of our objectives. We have established procedures and policies to ensure that grant recipients are committed to the work of Christ and aligned with the Church objectives. Moreover, mentoring and/or prayer support are also given to these individuals or organisations.

教會從神學教育基金和差傳基金中撥款給某些個人或組織，以幫助他們成功實現我們的目標。 我們有既定的程序和政策，確保接受資助的人致力於基督的工作，並符合教會的目標。此外， 我們也為這些個人或機構提供輔導和 / 或禱告支持。

The Church employs full-time and part-time pastoral and administrative staff to provide care, to outreach, to serve in community projects, to conduct services and manage the Church's properties and finances. This year, we have spent a total of £2,242,401 on staff, activities, maintenance and events.

教會聘用了全職和兼職的教牧和行政人員，負責提供關懷、外展活動、社區項目服務、開展禮 拜以及管理教會的財 產 和財務。今年，我們在員工、活動、維護和特會活動方面的總支出為 2,242,401 英鎊。

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5. ACHIEVEMENTS, PERFORMANCE AND HOW THE CHARITY HAS DELIVERED PUBLIC BENEFITS 成就、績效以及慈善機構如何實現公共利益

In 2025, the Church held 10 Baptism Services, 115 candidates were baptised. This does not include a couple of baptisms carried out in hospital or at home due to exceptional circumstances. Besides connecting with newcomers, the Church has also organised Street Cafés and evangelistic activities and events at various locations throughout the year and some neighbours began to attend church activities and services as a result. In 2025, over 400 guests took part in the Alpha sessions with about 200 non-believers, some 30 of them have since come to faith. We continued to cooperate and support local and international evangelistic organisations in furthering our goals and benefits. In addition, the Church supported 24 missionaries in 2025 and organised several ShortTerm Mission (STM) trips to various places including Thailand, Croatia, Romania, Tanzania, Toulouse and a few local missions in London, Edinburgh and another part of the country.

在2025 年，教會舉行了10 次洗禮，共有115 位信徒受洗。這不包括在特殊情況下在醫院或家 中進行洗禮的。除了不斷接觸和歡迎新人外，教會還有在不同地點舉辦街頭咖啡座和各種佈道 活動，一些鄰居也開始參加教會的活動和崇拜。 2025 年，有 400 多位嘉賓參加了 啟 發課程 (Alpha Course)。在約 200 名非信徒中，有 30 位參加者信了主。我們繼續支持與當地或國際 福音團體合作，以進一步實現我們的目標。此外，教會在2025 年支持了24 位宣教士，並組織 了多個短宣隊（STM）到泰國、克羅地亞、羅馬尼亞、坦桑尼亞、圖盧茲以及倫敦、愛丁堡和 其他地區等傳福音。

Mission Concern Team 差傳關懷小組

Mission Fund 差傳基金

In 2025 we received £185k for Mission Fund (against budgeted £141K), of which £108k was allocated to our 24 Missionaries and 7 Mission Organizations. GO-2025 we had 8 Short Term Mission trips joined by congregations locally in the UK or in Europe, Asia and Africa. Total of 54 adults and 9 children & youth (including 6 from staff team) participated this year. They stepped out of their comfort zones to serve alongside with our supported missionaries and Mission Organisations.

In November, MCT organised a two-week Mission Sermon Series and ended with the Mission Weekend on 21 to 23 November. “Transformed to Transform: Love for the least of these” Matthew 25:40 was the Mission Conference’s theme. For the second week David Gotts was our Mandarin and English keynote speaker. We had 12 different missionary speakers for the two weeks sharing the pulpit messages (Cantonese - 5, Mandarin - 4, English - 3).

Friday Night’s theme was “Shining Light in the Darkness” ... keynote speaker short talk followed by Short Term Mission Teams sharing by STM Appleby and Thailand and London City Mission.

Saturday Mission afternoon theme was “Serving with Open Hands and Open Hearts.”

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We had workshops led by 9 Mission Organisations (ICC, OM, WEC, Pioneers, International Mission to Jewish People, IMB, OMF, LCM and Open Doors). There were also 11 Mission Organizations having booth stands at the PSW Hall to provide interactive information to all participants (all plus Jian Huan, Sat-7 UK, COCM)

Global Monthly Mission Spots continued in 2025 with MCT news on Short Term Missions, Education workshops/events, missionaries' news, and prayer videos, which were all produced with the help from volunteer video editors. 

在 2025 年，我們共收到 £185,000 的宣教基金（預算為 £141,000），其中 £108,000 撥款
給我們支持的 24 位宣教士及 7 個宣教機構。GO-2025 提供了 8 個短期宣教機會，讓會眾能
參與本地（英國）或國際（歐洲、亞洲、非洲）的宣教事工。今年共有54名成人及9名兒童
及青少年（包括6名工作人員）參加。他們走出舒適圈，與我們所支持的宣教士及宣教機構一
同服侍。

11 月，差 傳 關 懷 小 組（MCT）舉辦了一個為期兩週的宣教信息系列，並於 11 月 21 至
23 日舉行了「宣教週末」。本次宣教會議主題為：「因著轉化，化為轉化，愛這些最小的人
(馬太福音 25:40)

第二週邀請到高永恩先生擔任華語與英語主題講員。在這兩週中，講台上共有來自不同背景的 12 位宣教士分享信息（ 粵 語 5 位，國語 4 位，英語 3 位）。 

星期五晚的主題為：「在黑暗中照耀光明」，由主題講員簡短分享後，短宣隊由 Appleby、泰
國和LCM 共同分享為貧困人口和最難接觸人群服務的故事。

星期六下午的宣教主題為：「以敞開的雙手和敞開的心來服事」。本次宣教週六共有9 場工作 坊，由 11 個宣教機構主領，包括：國際差會（OM ）、普世差會（WEC ）、拓荒 （Pioneers）、國際猶福差會(IMJP) 、國際差會（IMB）、海外基督使團（OMF）、倫敦城市 宣教（LCM）及敞開的門（Open Doors）。另有 11 個宣教機構在 PSW 大堂設有攤位，提供互 動式資訊予所有參與者。所有加建華 (JHF) 、 SAT-7、基督教華僑佈道會（COCM）。 2025 年，差 傳 關 懷 小 組MCT 繼續安排「每月差傳點滴」， 內 容包括短宣消息、教育工作 坊／活動、宣教士近況及代禱影片，這些影片皆由義工剪輯製作完成。

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Dr Peter Chow Memorial Mission Education Fund

In 2025, with total support of £12K, we provided £2k for Janet Edgecombe in her study of Old Testament Prophets and Writings at Melbourne School of Theology to serve at ICC; supported £5k for Sarah Kwok for her Master of Public Health to gain a better understanding of health policy, economics, and global health to continue to serve with Mercy Ships in the future; and supported £5K for Mads Jakobsen for his MA in Intercultural Leadership studies at All Nations to support his ministry in Tanzania.

周照文醫生差傳教育基金

2025 年共資助12,000 英鎊：其中2,000 英鎊資助 Janet Edgecombe 於墨爾本神學院修讀舊約
先知書與著作，以在 ICC 服侍；5,000 英鎊資助 Sarah Kwok 修讀公共衛生碩士學位，以更深
了解衛生政策、經濟及全球衛生，以便日後繼續在「仁慈之船」（Mercy Ships）服侍；5,000
英鎊資助 Mads Jakobsen 於萬國學院（All Nations）修讀跨文化領導學碩士，以支持他在坦
桑尼亞（Tanzania）的事工。

Carelinks ministry and Carelinks Fund 愛心聯繫事工和愛心聯繫基金

The Carelinks Ministry financially supported TearFund, CEDAR Fund, Christian Centre for Gambling Rehabilitation (CCGR), Chinese Association for Cancer Care (CACACA) and Tamar as part of its social concern activities. In 2025, the church donated ￡ 48,978 to the above organisations (2024: ￡ 87,915) upon collection into the Carelinks Fund. Our target in 2026 is ￡ 51,000. The more the Carelinks fund is blessed, the more we are able to bless those in great need.

愛心聯繫事工資助淚基金 (TearFund) 、施達基金會、福音戒賭中心 (CCGR) 、英國華人關懷癌 症協會 (CACACA) 和 Tamar 作為教會社會關懷活動的一環。 2025 年，愛心聯繫基金從會眾 收集並向上述組織捐贈了 48,978 英鎊（ 2024 年： 87,915 英鎊）。我們在 2026 年的目標是 51,000 英鎊。從會眾收得越多金錢，便可將更多的祝福送到貧窮及有需要的人身上。

Carelinks also support New Leaf Counselling Service and the Operation Christmas Child from Samaritan's Purse. This year’s highlight is the Carelinks Sunday took place in May that we have had representatives of our partner organisations preach. The Carelinks team appreciate the support and donation from the church family. May we continue to act justly and to love mercy. He has shown you, O mortal, what is good. And what does the LORD require of you? To act justly and to love mercy and to walk humbly with your God (Micah 6:8).

愛心聯繫還支持新業輔導，和撒瑪利亞人錢包 (Samaritan’s Purse) 的聖誕兒童鞋盒行動。今年 的高峰可算是五月所舉行的「愛心聯繫主日」，邀請了我們合作伙伴代表在教會證道。團隊感 謝教會大家庭的支持和捐贈。願我們繼續行公義 ，好憐憫，存謙卑的心，與你的神同行。（彌 迦書 6:8 ）。

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The Next Generation Ministry 下一代事工

The Next Generation (TNG) is the core ministry for primary school aged children (Kids Church) and secondary school aged youths (Youth Ministry) comprising ministry groups attached to each congregation across the Chinese Church in London.

Our full-time pastoral staff team includes: Pastor Ollie Knight, who continues to oversee The Next Generation Ministry as part of the wider English Ministry of CCiL; Pastoral Worker Gladys Ng, our Children’s Minister; Pastoral Worker Charis Hung, our Youth Minister who returned from sabbatical in summer 2025; Pastoral Worker John Ho, our Students Minister; Pastoral Intern Phoebe Leung attached to the Youth Ministry in Hammersmith; Pastoral Worker Isabel Ang attached to the Youth Ministry in Croydon starting April 2025; and Haynam Sham, our TNG Ministry Coordinator.

With the introduction of new church plants by CCiL, the TNG team is in the process of providing support to the congregation leaders with a view to establish new ministry groups in the near future. Throughout the year, our Children’s Ministry pastoral worker, Gladys Ng, continued to visit each Kids Church group and spent time delivering training to the ministry volunteers as well as beginning team-building activities for each Kids Church team.

In the Spring Term, we held our annual Youth Easter Camp (YEC) on 18 – 21 April 2025, attended by 110 young people and leaders, on the theme of ‘Hold On’. In response to the work of the Holy Spirit at YEC, we held a joint Praise & Prayer Night in May half term with our 360 Student Fellowship.

In the Summer, the TNG team continued to partner with the Chinese Overseas Christian Mission (COCM) for the annual youth summer camp, Praise Him All Together (PHAT) in July 2025. For the first time, we also sent a team to join the Nordic Chinese Christian Church Summer Camp (13 – 20 July 2025), with a focus on building relationships with their local leaders and supporting their expanding Youth and English ministries.

We held two church-wide Youth & English Ministry Baptism Celebrations on 23rd March and 30th November 2025, in which 34 people were baptised from our English-speaking youth groups and congregations. We have also been continuing our Friday night youth group forolder youths from across our youth groups, and have seen God strengthening the team and expanding the ministry. The group has grown, with young people inviting school friends to join. Sessions have ranged from equipping young people to serve, having Bible studies, teaching life skills, and fostering intercongregational friendships. 

下一代事工是倫敦華人教會（CCiL）核心事工之一，涵蓋小學生年齡的「兒童主日學」（Kids
Church）及中學生年齡的「青少年事工」（Youth Ministry），各語言堂會皆設有相應的事工
小組。

我們的全職教牧團隊包括：Ollie Knight 牧師（繼續在 CCiL 更廣泛的英語事工下統籌下一代事 工）； 吳 婉茵傳道（Gladys Ng，我們的兒童事工牧者）；馮詠恩傳道（Charis Hung，我們的青少 年事工牧者，於2025 年夏季安息年假後復職）；何祉樺傳道（John Ho，我們的學生事工牧者）； 梁 彥 妤實習傳道（Phoebe Leung，參與 Hammersmith 堂的青少年事工）；Isabel Ang 傳道（自

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2025 年4 月起參與 Croydon 堂青少年事工）；以及岑曦嵐姊妹（Haynam Sham，我們的 TNG 事工統
籌）。

在春季學期，我們於2025 年4 月18 日至21 日舉行了一年一度的青年復活節營會（YEC），共有110
位年輕人和導師參加，主題為「持守」（Hold On）。為了回應聖靈在青年復活節營會中的工作，我
們在五月的期中假期（Half Term）與「360 學生團契」聯合舉辦了一場讚美禱告之夜。

夏季，TNG 團隊繼續與海外基督教使團（COCM）合作，於2025 年7 月舉辦了一年一度的青年夏令營 「齊來讚美 祂 」（PHAT）。同時，我們還首次派出一支團隊參加了北歐華人基督教會的夏令營 （2025 年7 月13 日至20 日），重點是與當地的領袖建立關係，並支持他們不斷擴展的青年與英文 事工。

我們分別於2025 年3 月23 日和11 月30 日舉行了兩場全教會範圍的「青年與英文事工洗禮慶 典」，共有34 位來自英文青年小組和會眾的弟兄姊妹受洗。此外，我們繼續為來自各個青年小組的 高年級/年長青年開設週五晚間青年小組，並看見神在不斷加添團隊的力量、擴展這項事工。該小組 不斷成長，年輕人紛紛邀請學校的朋友加入。聚會 內 容涵蓋了裝備年輕人參與事奉、 查 經、傳授生 活技能，以及促進不同會眾之間的友誼。

6. PLANS FOR FUTURE PERIODS 未來計劃

The Board has identified and endorsed the following Priorities: 理事會確定並批准了以下優先事項：

治理： 理事會繼續尋求改進，以加強目前由理事會領導的管治，從而使整個教會及其各中心 和不斷增長的會眾能 夠 更加配合我們的異象和優先事項，並以更強的團體認同感為教會社區 服務。

The Board has put in place staff supervision and line-management structures to improve staff welfare and accountability, and will continue to monitor our staff’s wellbeing.

理事會已建立了員工監督和直線管理結構，以改善員工福利和問責制，並將繼續監測員工的 福利情況。

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投資未來： 教會目前在八個地區的中心聚會（不包括 Seven Dials，因為它歸蘇豪福音堂管 理）。每個中心的目標是提供三種語言的崇拜事工： 普通話、英語和 粵 語（但有些地方不提 供所有三種語言）。自 COVID 以來，在線直播主日崇拜與大部分中心的實體主日崇拜同步進 。 行

The next generation is increasingly multi-cultural and their friends reflect the diversity of London. This has presented challenges in that each centre-based leadership now has to serve the local church community in a diverse manner. The next generation is also very adaptable to new technology and online gatherings.

下一代越來越具有多元文化，他們的朋友也反映了倫敦的多樣性。這帶來了挑戰，因為每個 中心的領袖層現在都必須以多樣化的方式來服侍當地教會社區。下一代對新科技和在線聚會 的適應能力也很強。

The church plant in Stratford, Kingston and Bromley is becoming established and stabilised with its own staff and serving team. There has been a steady but slowed number of immigrants coming to the United Kingdom. With an increase in families with youths and children, the church is actively recruiting to build the English speaking pastoral team to serve the future generation. The Board continues to review the deployment and recruitment of pastoral staff, including voluntary workers, as well as proposals for church plants, second services, and the rental of additional space for Sunday services and other activities. The Church will continue to identify, train and mentor capable staff members and volunteers to attend to the challenges and take on leadership role in each centre. 

位於 Stratford, Kingston and Bromley 的植堂事工現已趨於穩定，擁有自己的教牧與事奉
團隊。儘管移居英國的人數穩定但增速放緩，教會仍將持續拓展植堂事工，積極接觸已在英
國或即將來英的人群。隨著有更多家庭帶同青少年與兒童加入教會，我們正積極招募英語教
牧團隊，以服侍下一代。

理事會持續檢討教牧人手的配置與招聘，包括義工人員的參與，同時審議植堂計劃、增設第
二堂崇拜，以及租用更多主日及其他活動所需場地的提案。教會亦會繼續發掘、培訓及栽培
具潛質的同工與義工，以回應各地堂會的挑戰，並承擔領導責任。

The Church held a staff retreat in Jun 2025 to discuss and plan for church growth. The theme of the retreat was “Honοring the Lord Together”. The purpose of the retreat was to enable the staff team to share and prepare our Church for the upcoming 75th Anniversary. One of its outcomes was the formulation of the sermon series for 2026, serving as an important step in moving the church towards transformation. 

教會於2025 年6 月舉行了同工退修會，共同討論及規劃教會增長。退修會主題為「齊來尊榮
主」，旨在讓同工團隊彼此分享，並為教會即將迎來的75 週年堂慶作好準備。其成果之一是
制定了2026 年的講道系列，作為引領教會邁向轉化之旅的重要一步。

Also, the church has connections with several seminaries and evangelistic organisations in Hong Kong to explore ways to support the new immigrants with training programs and organised some musical evangelistic events to reach out to them.

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此外，教會也接觸了一些香港的神學院和佈道團體，以探索如何藉著培訓來支援新移民和組
織了一些音樂佈道活動，以接觸他們。

Ministries: As a church we believe that the spiritual wellbeing is of importance to all the charity work. In the coming year, we will continue to promote regular corporate and individual prayer groups at each centre. We will also aim to improve and consolidate biblical teachings so that our members would receive the spiritual nourishment they need, and make effective use of the available church resources. This is in-line with our growth plan as an Intentional Disciple-making Church. The focus is to help every believer become a disciple of Jesus Christ.

事工： 作為一個教會，我們相信屬靈的健康對所有慈善工作都非常重要。來年，我們將繼續 在各中心推廣定期的團體和個人禱告小組。我們還將致力於改進和鞏固聖經教導，使我們的 成員能 夠 得到所需的屬靈滋養，並有效地利用現有的教會資源。這與我們作為一個 銳 意建造 主門徒的教會的成長計劃是一致的。我們的重點是幫助每一位信徒成為耶穌基督的門徒。

As a Charity we are also aware of the needs in our communities. In the coming year, we will seek to work with various community projects to provide support to people affected by economic downturn, illness and loss, such as counselling services, social economic projects such as foodbanks, elderly fellowships, English classes, and will collaborate with para-church organisations to deliver the services. 

作為一家慈善機構，我們也意識到社區的需求。來年，我們將尋求與各種社區項目合作，為
受經濟衰退、疾病和損失影響的人們提供支持，如心理輔導服務、社會經濟項目，如食物銀
行、長者團契、英語班等，並將與準教會組織合作提供服務。

7. FINANCIAL REVIEW 財務審查

The church reported a deficit of £46,018 for the year 2025 (2024: surplus £46,356)

教會在 2025 財年報告的赤字為 46,018 英鎊 (2024: 淨盈餘 £46,356)

The most significant expenditure for the church was payroll, with £1,307,084 allocated for staff salaries and pensions. The board will continue to review the ministry needs of growing congregations and how to mobilise the serving spirit of the congregations.

教會最主要的支出是工資， 1,307,084 英鎊用於員工工資和養老金。今後，理事會將繼續認真 審 查 和監督工資支出。

Donations and rental income play a vital role in supporting the church's objectives. In 2025 the accumulated Unrestricted Fund reserve stood at £692,822. Within this balance, a net unrestricted deficit of £73,583 took place in the Year 2025.

捐款和租金收入在支持教堂實現目標方面發揮著至關重要的作用。 2025 年，累計無限制基金 儲備金目前為 692,822 英鎊。在這一餘額中， 2025 財年無限制淨赤字為 73,583 英鎊。

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As of the end of 2025, the Restricted Funds reserve amounted to £5,283,589, with a net profit of £27,565 attributed to all restricted funds in the 2025 financial year.

截至 2025 年底，受限基金儲備金為 5,283,589 英鎊， 2025 財年所有受限基金的淨收入為 27,565 英鎊。

The Articles of Association empower the Board to invest cash which is not immediately required. We have decided to invest in a savings account and aim to generate interest income.

《教會公司章程》授權理事會投資非急需的現金。我們已決定將其投資於一個儲蓄賬 戶，以 獲得利息收入。

8. STATEMENT OF TRUSTEES’ RESPONSIBILITIES 受託人責任聲明

The Trustees (who are also the Directors of the Chinese Church in London) are responsible for preparing the Annual 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 of 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.

受託人（同時也是倫敦中華基督教會的理事）負責根據適用法律和《英國會計準則》（英國 公認會計慣例），包括《財務報告準則》第 102 條 「適用於英國和愛爾蘭共和國的財務報告 準則」，編制年度報告和財務報表。公司法和適用於英格蘭及威爾士慈善機構的法律要求受 託人編制每個財政年度的財務報表，真實、公平地反映該財政年度 內慈善公司的財務狀況及 其資源收入和使用情況，包括收入和支出。

In preparing these financial statements, the Trustees are required to:- 在編制這些財務報表時，受託人必須：

Select suitable accounting policies and apply them consistently; 選擇合適的會計政策並始終如一地加以應用； Observe the methods and principles of the Charities SORP; 遵守《慈善機構財務報告準則》的方法和原則；

Make judgements and estimates that are reasonable and prudent; 做出合理審慎的判斷和估計；

State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and 說明是否遵循了適用的會計準則，但財務報表中披露和解釋的任何重大偏離除外；以及

Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the Charitable Company will continue to operate. 以持續經營為基礎編制財務報表，除非不宜假定慈善公司將繼續運營。

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The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy the financial position of the Charity at any time, and to ensure that the financial statements comply with the Companies Act 2006, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.

受託人負責保存適當的會計記錄，合理準確地披露慈善組織任何時候的財務狀況，並確保財 務報表符合《 2006 年公司法》、《 2008 年慈善機構（賬目和報告）條例》以及信託契約的 規定。他們還負責保護慈善組織的資 產，並因此採取合理措施防止和發現欺詐及其他違規行 為。根據《公司法》，除非受託人確信財務報表真實、公平地反映了慈善公司的財務狀況和 公司在該期間的業績，否則不得批准財務報表。

The Trustees confirm that, in the case of each of the persons who are Trustees at the date of this report, the following applies: -

受託人確認，就本報告發布之日的每一位受託人而言，以下情況適用： -

So far as each Trustee (Director) is aware there is no relevant audit information (information needed by the Company’s auditors in connection with preparing their report) of which the Company’s auditors are unaware; and 

就每位受託人（理事）所知，公司審計師並不知曉任何相關審計信息（公司審計師在編制報
告時需要的信息）；以及

Each Trustee (Director) has taken all the steps necessary to make herself/himself aware of and disclose any relevant audit information, and to establish that the Company’s auditors are aware of that information. 

每位受託人（理事）都已採取一切必要措施，使自己了解並披露任何相關的審計信息，並確
保公司的審計師了解這些信息。

21

9. AUDITORS 審計師

The Trustees have consented to treating the appointment of Knox Cropper as extending to Knox Cropper LLP.

受託人同意將 Knox Cropper 的任命延伸至 Knox Cropper 有限責任公司。

A resolution to re-appoint Knox Cropper as auditors of the Chinese Church in London will be put to members at the forthcoming Annual General Meeting.

在即將召開的常年會友大會上，將向會友們提出一項決議，重新任命 Knox Cropper 為倫敦 中華基督教會的審計師。

This report has been prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies.

本報告是根據 2006 年《公司法》第 15 部分有關小型公司的特別規定編寫的。

Approved by the trustees and signed on their behalf by: 經受託人批准並由以下人員代表受託人簽署：

…………………………………………………………. Chairman 主席 Keith Lau 劉國華弟兄

Date: 30/6/2026 日期 : 2026 年 6 月 30 日

22

INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS

OF CHINESE CHURCH IN LONDON FOR THE YEAR ENDED 31 DECEMBER 2025

獨立審計師向倫敦中華基督教會會友提交的 2025 年度審計報告 截至 2025 年 12 月 31 日

Opinion

We have audited the financial statements of Chinese Church in London (the ‘charitable company’) for the year ended 31 December 2025 which comprise the Statement of Financial Activities (including the Income and Expenditure Account), the Balance Sheet, the Statement of Cash Flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is 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 of Ireland’.

意 見

我們已審計倫敦中華基督教會（「慈善公司」）截至 2025 年 12 月 31 日止年度的財務報表，包 括財務活動表（包括收支賬目）、資產負債表、現金流量表和財務報表附註，包括重要會計政策 摘要。編制過程中採用的財務報告框架是適用法律和《英國會計準則》（《英國公認會計實 務》），包括《財務報告準則》第 102 條「適用於英國和愛爾蘭共和國的財務報告準則」。

In our opinion the financial statements: 我們認為財務報表：

已按照《英國公認會計實務》，包括《財務報告準則》第 102 條「適用於英國和愛爾蘭共 和國的財務報告準則」妥善編制；以及

按照 2006 年《公司法》的要求編制。

23

Basis for opinion 意見的依據

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

我們的審計是根據《國際審計準則》（英國）（ISAs (UK)）和適用法律進行的。我們根據這些準 則所承擔的責任在我們報告的 「審計員對財務報表審計的責任」部分作了進一步說明。根據英國 與財務報表審計相關的道德要求，包括英國財務報告委員會的道德標準，我們獨立於該慈善公司， 並已根據這些要求履行了其他道德責任。我們相信，我們獲得的審計證據為我們發表審計意見提 供了充分和適當的依據。

Conclusions relating to going concern 關於持續經營的結論

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

在審計財務報表時，我們得出的結論是，受託人在編制財務報表時使用持續經營會計基礎是適當 的。

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

根據我們所做的審計工作，我們沒有發現任何與事件或情況有關的重大不確定因素，單獨或共同 可能會對慈善公司自財務報表授權發布之日起至少十二個月內持續經營的能力產生重大疑問。

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 本報告的相關章節闡述了我們和受託人在持續經營方面的責任。

Other information 其他信息

The other information comprises the information included in the Report of the Trustees’, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information.

其他信息包括《受託人報告》中除財務報表和我們的審計報告之外的其他信息。其他信息由受託 人負責。

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

我們對財務報表的意見不包括其他信息，除非我們在報告中另有明確說明，我們不對其發表任何 形式的保證結論。

24

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

在審計財務報表時，我們的責任是閱讀其他信息，並在閱讀時考慮其他信息是否與財務報表或我 們在審計中獲得的知識存在重大不一致，或是否存在重大錯報。如果我們發現此類重大不一致或 明顯的重大錯報，我們必須確定財務報表是否存在重大錯報或其他信息是否存在重大錯報。如果 根據我們所做的工作，我們得出結論認為其他信息存在重大錯報，我們必須報告這一事實。我們 在這方面沒有什麼可報告的。

Opinion on other matters prescribed by the Companies Act 2006 關於 2006 年《公司法》規定的其他事項的意見

In our opinion, based on the work undertaken in the course of the audit: 根據審計過程中開展的工作，我們認為：

Matters on which we are Required to Report by Exception 我們需要例外報告的事項

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees’.

根據審計過程中對慈善公司及其環境的了解和认知，我們未發現受託人報告中存在重大錯報。

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

對於《2006 年公司法》要求我們向您報告的下列事項，如果我們認為：

25

Responsibilities of Trustees 受託人責任

As explained more fully in the Statement of Trustees’ Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

正如《受託人責任聲明》中所詳細解釋的，受託人（就公司法而言，受託人也是慈善公司的理事） 負責編制財務報表，並確保財務報表真實、公允地反映了情況，同時負責實施理事確定的必要內 部控制，以確保編制的財務報表不存在因欺詐或錯誤而導致的重大錯報。

In preparing the financial statements, the trustees are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the governors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

在編制財務報表時，受託人負責評估公司持續經營的能力，在適用情況下披露與持續經營有關的 事項，並採用持續經營會計基礎，除非治理者打算清算公司或停止運營，或別無其他現實可行的 選擇。

Auditor’s responsibilities for the audit of the financial statements 審計師對財務報表審計的責任

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

我們的目標是合理確定財務報表整體上是否存在因欺詐或錯誤導致的重大錯報，並出具包含我們 意見的審計報告。合理保證是一種高水平的保證，但並不保證根據《國際審計準則》（英國）進 行的審計一定能發現存在的重大錯報。錯報可能源於欺詐或錯誤，如果個別或總體錯報可合理預 期會影響用戶根據這些財務報表做出的經濟決策，則被視為重大錯報。

26

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

包括欺詐在內的違規行為是指不遵守法律法規的情況。我們根據上述職責設計程序，以發現包括 欺詐在內的違規行為方面的重大錯報。我們的程序在多大程度上能夠發現違規行為，包括欺詐行 為，詳述如下：

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at:

https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

有關我們對財務報表審計責任的進一步說明，請訪問財務報告委員會的網站： https://www.frc.org.uk/auditorsresponsibilities。該說明構成我們審計報告的一部分。

Use of our report 報告的使用

This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an Auditors’ Report and for no other purpose. To the fullest extent

27

permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

根據《2006 年公司法》第 16 部分第 3 章的規定，本報告僅面向公司的全體成員。我們開展審計 工作的目的是向慈善公司的成員陳述我們必須在審計報告中向他們陳述的事項，而非其他目的。 在法律允許的最大範圍內，我們不接受或承擔除慈善公司和作為一個整體的慈善公司成員以外的 任何人對我們的審計工作、本報告或我們形成的意見的責任。

Richard Billinghurst FCA Senior Statutory Auditor 高級法定審計師 for and on behalf of Knox Cropper 代表 LLP Knox Cropper LLP Chartered Accountants and registered Auditors 特許會計師和註冊審計師 65 Leadenhall Street London EC3A 2AD Date: 09 July 2026 日期:

28

CHINESE CHURCH IN LONDON STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING THE INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 DECEMBER 2025 倫敦中華基督教會

一 截至二零二五年十二月三十 日 財務報告表

NOTE
INCOME FROM收入
附注
Donations and Legacies
捐款及遺產
2
Other Trading Activities
租金和其他收入
3
Investments銀行利息
TOTAL INCOME總收入
EXPENDITURE ON支出
Raising Funds 籌款
Charitable Activities
直接支出
4
TOTAL EXPENDITURE總支出
NET INCOME/(EXPENDITURE) AND NET
MOVEMENT IN FUNDS FOR THE YEAR
年度淨收入
RECONCILIATION OF FUNDS:
基金對賬報告
Balance b/f at 1st January
2024承前期結算
Balance c/f at 31st
December 2025本年度結算		 Unrestricted
Funds
無限制基金
£
1,704,398

97,875
16,798
1,819,071
-
1,892,654
1,892,654
(73,583)
766,405

692,822		 Restricted
Funds
限制基金
£
377,310
-
-
377,310
-
349,745
349,745
27,565

5,256,024
5,283,589

Total Funds
2025
基金合共
£
2,081,708

97,875
16,798
2,196,381


-
2,242,399
2,242,399

(46,018)


6,022,429

5,976,411		 Total Funds
2024
基金合共
£
1,947,734
95,730
18,117
2,061,581

-
2,015,225
2,015,225
46,356
5,976,073
6,022,429

All activities reported above are continuing activities. For last year’s figure please see Note 19. 上述所有活動均為持續性活動。去年的數字請參見附註 19 。

29

CHINESE CHURCH IN LONDON BALANCE SHEET AS AT 31 DECEMBER 2025 倫敦中華基督教會

一 截至二零二五年十二月三十 日 資產負債表

Note
FIXED ASSETS固定資產
Tangible Fixed Assets有形資產
Land and buildings地產及物業
Building improvements建築物改善
Fixtures & Fittings固定建築裝設
Office Furniture and Equipment
辦公室傢俱及器材
13
CURRENT ASSETS流動資產
Debtors債務人
14
Cash at Bank and in Hand現金及存款
15
CREDITORS:Amounts
falling due within one year短期借貸人
16
NET CURRENT ASSETS流動資產淨值
TOTAL ASSETS LESS CURRENT LIABILITIES
流動資產減現存債項
TOTAL NET ASSETS資產淨值
FUNDS基金
Unrestricted無限制基金
Restricted限制基金
17
TOTAL FUNDS基金總數		 2025
£
£
2,855,685
1,567,276
28,498
6,768
4,458,227


90,143

1,582,738

1,672,881



(154,697)


1,518,184
5,976,411

5,976,411

692,822
5,283,589
5,976,411		 2024
£
£
2,911,396
1,639,768
11,506
6,134
4,568,804
80,817
1,552,201
1,633,018


(179,393)
1,453,625
6,022,429
6,022,429

766,405
5,255,024
6,022,429		 2024
£
£
2,911,396
1,639,768
11,506
6,134
4,568,804
80,817
1,552,201
1,633,018


(179,393)
1,453,625
6,022,429
6,022,429

766,405
5,255,024
6,022,429
4,568,804



1,453,625
1,672,881

(154,697)		 1,633,018

(179,393)
6,022,429
6,022,429

766,405
5,255,024
6,022,429

30

The Financial Statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies.

財務報表是根據《 2006 年公司法》第 15 部分有關小型慈善公司的特別規定編制的。

The Financial Statements were approved by the Trustees on 30 June 2026. 財務報表於 2026 年 6 月30 日獲得受託人批准。

----- Start of picture text -----
Chairman (Keith Lau) Church Treasurer (Kieran Kwok)
主席 ( 劉國華弟兄 ) 教會司庫 ( 郭黃碧雅姊妹 )
----- End of picture text -----

----- Start of picture text -----
_______ _________
----- End of picture text -----

----- Start of picture text -----
Date: 30/6/2026 日期 : 2026 年6 月30 日
----- End of picture text -----

Company No. 05285135

31

CHINESE CHURCH IN LONDON STATEMENT OF CASH FLOWS AS AT 31 DECEMBER 2025

倫敦中華基督教會

一 截至二零二五年十二月三十 日 現金流量表

NET CASH (USED IN) / PROVIDED BY OPERATING
ACTIVITIES
年度淨現金（用於）/ 提供經營活動
CASH FLOWS FROM INVESTING ACTIVITIES
投資活動現金流
Investment Income投資收入
Purchase of Property, Plant & Equipment
購買物業，廠房及設備
NET CASH (USED IN) / PROVIDED BY INVESTING
ACTIVITIES
年度淨現金（用於）/ 提供投資活動
CASH FLOWS FROM FINANCING ACTIVITIES
融資活動現金流
Repayments of Borrowing借款還款
NET CASH PROVIDED BY/ (USED IN) FINANCING
ACTIVITIES
年度淨現金 提供/（用於）融資活動
CHANGE IN CASH AND CASH EQUIVALENTS
IN THE YEAR
現金及現金等價物變動
CASH AND CASH EQUIVALENTS AT
BEGINNING OF YEAR
年初現金及現金等價物
CASH AND CASH EQUIVALENTS AT
END OF YEAR
年終現金及現金等價物		 2025
£
£
42,904


16,798

(29,165)

(12,367)


-

-

30,537

1,552,201
1,582,738		 2024
£
£
238,018



18,117

(13,240)

4,877
-
-


242,895
1,309,306
1,552,201		 2024
£
£
238,018



18,117

(13,240)

4,877
-
-


242,895
1,309,306
1,552,201
- -
242,895
1,309,306
1,552,201

32

CHINESE CHURCH IN LONDON

STATEMENT OF CASH FLOWS (CONTINUED) AS AT 31 DECEMBER 2025 倫敦中華基督教會

一 截至二零二五 年十二月三十 日 現金流量表（續）

ANALYSIS OF CHANGES IN NET DEBT 淨債務變動分析

Cash at bank 現金與存款
Building Fund Interest-free loans
建堂基金免息貸款
TOTAL		 As at截至
01/01/2025
Cash flows
現金流
Loans converted to
donations
貸款轉換為捐款
As at截至
31/12/2025
1,552,201
30,537
-
1,582,738
(36,000)
(20,000)
-
(16,000)
1,516,201
10,537
-
1,566,738
RECONCILIATION OF NET INCOME/ (EXPENDITURE) TO NET CASH FLOW FROM OPERATIONS
2025
£
Net /(expenditure) / income for the year 年度淨（支出）/ 收入
(46,018)

Adjustments for:
Investment income投資收入
(16,798)

Depreciation折舊
139,742
(Increase)/Decrease in Debtors（增加）/減少債務人
(14,069)

(Decrease)/Increase in Creditors（減少）/ 增加 借貸人
(19,953)

42,904

Investment Income投資收入
16,798

Purchase of Property, Plant & Equipment購買物業，廠房及設備
(29,165)

CHANGE IN CASH AND CASH EQUIVALENTS IN THE YEAR
現金及現金等價物變動
30,537
 2024
£
46,356


(18,117)
136,226
39,136
34,417

Net /(expenditure) / income for the year 年度淨（支出）/ 收入
Adjustments for:
Investment income投資收入
Depreciation折舊
(Increase)/Decrease in Debtors（增加）/減少債務人
(Decrease)/Increase in Creditors（減少）/ 增加 借貸人
Investment Income投資收入
Purchase of Property, Plant & Equipment購買物業，廠房及設備
CHANGE IN CASH AND CASH EQUIVALENTS IN THE YEAR
現金及現金等價物變動
238,018

18,117

(13,240)

242,895

33

CHINESE CHURCH IN LONDON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

倫敦中華基督教會

一 截至二零二五年十二月三十 日 財 務 報 表 附 注

1. ACCOUNTING POLICIES 會計政策

(a) Basis of Accounting 會計基礎

These accounts have been prepared under the historical cost convention, in accordance with the Financial Reporting Standard 102, the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities (FRS 102). The company is a public benefit entity.

這些賬目是按照歷史成本慣例、財務報告標準 102 、 2006 年公司法以及慈善機構會計和報告建議實踐聲明 (FRS

102) 的要求編制的。 該公司是一個公益實體。

The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern. 受託人認為，慈善機構持續經營的能力不存在重大不確定性。

The presentational currency of the financial statements is Pound Sterling (£). 財務報表的列報貨幣為英鎊（ £ ）。

(b) Fixed Assets 固定資產

Fixed assets are disclosed at cost net of depreciation to date. The cost of minor additions or those costing below £ 500 are not capitalised and are written off in the year of purchase. Assets transferred from the predecessor charity have been recorded at cost equivalent to their net book value in the predecessor charity at the date of transfer.

固定資產按迄今為止扣除折舊的成本披露。 從前任慈善機構轉移的資產已按相當於其在轉移日在前任慈善機構的 賬面淨值的成本記錄。

(c) Depreciation 折舊

Depreciation of fixed assets is calculated on cost at rates estimated to write off the assets, by equal instalments, over their expected working lives. Fixtures and fittings and office equipment are written off on a straight line basis over 5 years and 3 years respectively. Buildings and building improvements have been depreciated over the life of the property which has been estimated at 50 years. As a result of a review of the depreciation policy, the installed lift is being written off over its remaining useful life. The cost of improvements at the United Reform Church are depreciated over 20 years. Depreciation charges on assets transferred from the predecessor charity continue to be applied on the basis of cost to the predecessor charity and the predecessor charity’s estimate of economic life. 固定資產折舊按成本按預計使用年限內等額分期沖銷的估計比率計算。 固定裝置及裝置和辦公設備分別按直線法

按 5 年和 3 年核銷。 建築物和建築物改良設施在財產的使用壽命（估計為 50 年）內計提折舊。 根據對折舊政策 的審查，已安裝的電梯將在其剩餘使用壽命內註銷。 聯合改革教會的改進費用在 20 年內折舊。 從前任慈善機構 轉移的資產的折舊費用繼續根據前任慈善機構的成本和前任慈善機構對經濟壽命的估計進行計算。

34

CHINESE CHURCH IN LONDON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

倫敦中華基督教會

一 截至二零二五 年十二月三十 日 財 務 報 表 附 注（續）

(d) Income 收入

All income is recognised in the Statement of Financial Activities once the charitable company has entitlement to the funds, any performance conditions attached to the items of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Donations, covenants and legacies are credited to the accounts in the year in which they are receivable, grossed up for tax recoverable where appropriate.

Interest is credited to the accounts in the year in which it is receivable.

一旦慈善公司有權獲得資金、滿足收入項目所附的任何績效條件、很可能收到收入且金額能夠可靠地計量，所有 收入均在財務活動表中確認。

捐贈、契約和遺產均記入應收當年的賬戶，並在適當情況下匯總為可退稅。

利息在應收當年記入賬戶。

(e) Value Added Tax 增值稅

The Charity is not registered for VAT and accordingly, where applicable, all costs and expenditure incurred are shown inclusive of VAT.

該慈善機構未登記增值稅，因此，在適用的情況下，所產生的所有成本和支出均包含增值稅。

(f) Funds 資金

Unrestricted funds are those funds, which can be used at the Trustees' discretion. Restricted Funds are funds whose purposes have been restricted by the donor.

無限制資金是指受託人可以自行決定使用的資金。 受限資金是指其用途受到捐助者限制的資金。

(g) Expenditure 支出

Charitable expenditure comprises direct expenditure attributable to the charitable objectives or activities and support costs. Where costs cannot be attributed, they have been apportioned to charitable objectives or activities according to the time or resources spent on each. Support costs are those functions that assist the work of the charitable company but do not directly undertake fundraising or charitable activities. Support costs include general overheads and governance costs (those costs incurred in the governance of the charitable company and its assets and are primarily associated with constitutional and statutory requirements).

慈善支出包括可歸因於慈善目標或活動的直接支出以及支持費用。 如果成本無法歸屬，則根據每項目標或活動 所花費的時間或資源將其分配給慈善目標或活動。 支持成本是指協助慈善公司工作但不直接進行籌款或慈善活 動的職能。 支持成本包括一般管理費用和治理成本（在慈善公司及其資產的治理中產生的成本，主要與憲法和 法定要求相關）。

35

CHINESE CHURCH IN LONDON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

倫敦中華基督教會

一 截至二零二五年十二月三十 日 財 務 報 表 附 注（續）

(h) Grants 補助金

Grants payable are charged in the year when the offer is conveyed to the recipient.

應付贈款在向受贈者傳達要約當年收取。

(i) Pensions 養老金

The Charity contributes to defined contribution pension schemes and the pension charge represents the amount payable by the charity to the schemes in respect of the year.

慈善機構向固定繳款養老金計劃供款，養老金費用代表慈善機構當年向該計劃支付的金額。

(j) Key Judgements and Estimates 主要判斷和估計

The classification of financial instruments, both assets and liabilities, as ‘basic’ or ‘other’ requires judgement as to whether all applicable conditions as basic are met. This includes the type of investment or loan and its return. The Charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. These are initially recognised at transaction value and subsequently valued at their settlement value.

「 「 將財務工具（包括資產和負債）歸類為 基本」或 其他」，需要判斷是否滿足基本的所有適用條件。這 包括投資或貸款的類型及其回報。慈善機構只擁有符合基本金融工具條件的金融資產和負債。這些資產和 負債最初按交易價值確認，隨後按結算價值估值。

The remaining useful life of depreciable properties is reviewed by management at each reporting date and, if necessary, the depreciation charge adjusted accordingly.

管理層在每個報告日期都會對可折舊財產的剩餘使用年限進行審查，如有必要，會對折舊費用做出相應調 整。

(k) Short-term debtors and creditors 短期債務人和債權人

Debtors are recognised when the Charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received. Creditors are recognised when the charity has a present legal or constructive obligation resulting from a past event to make payment to a third party, it is probable that settlement will be required and the amount due to settle the obligation can be measured or estimated reliably.

36

CHINESE CHURCH IN LONDON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 倫敦中華基督教會

一 截至二零二五年十二月三十 日 財 務 報 表 附 注（續）

當慈善機構在滿足任何履約條件後在法律上有權獲得收入、能夠可靠地衡量金額且有可能收到收入時，債務人即被確 認。當慈善機構因過去的事件而負有向第三方付款的現有法律或推定義務，很可能需要清償債務，且清償債務的金額能 夠可靠地計量或估算時，則確認債權人。

(l) Cash and Cash Equivalents 現金及現金等價物

Cash and Cash Equivalents in the Statement of Financial Position comprise cash at bank and in hand and short term deposits with an original maturity of three months or less. For the purpose of the Statement of Cash Flows cash and cash equivalents are as defined above net of outstanding bank overdrafts if they exist.

財務報表中的現金及現金等價物包括銀行存款、庫存現金以及原始期限為三個月或更短的短期存款。就現金流量 表而言，現金及現金等價物如上文所定義，如存在未清償銀行透支，則減去未清償銀行透支。

2. DONATIONS AND LEGACIES 捐款及遺產

Cantonese粵語堂
Mandarin國語堂
Truth and Grace英文堂
New Soho蘇豪福音堂
Hounslow豪士羅堂
Croydon凱敦堂
Colindale甘霖堂
Stratford 東鄰堂
Bromley 佈理堂
Kingston 京士頓堂
Office教會辦公室		 Unrestricted
Fund
無限制基金
£
363,684
127,185
83,109
479,398
52,975
149,181
183,856
71,253
42,902
62,447
88,408
1,704,398		 Restricted
Fund
限制基金
£
100,810
23,690
25,518
124,221
12,989
39,300
27,756
14,213
1,809
3,853
3,151
377,310


37

CHINESE CHURCH IN LONDON

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 倫敦中華基督教會

一 截至二零二五年十二月三十 日 財 務 報 表 附 注 （續）

3. OTHER TRADING ACTIVITIES 租金及其他收入

Book sales書攤收入
Rental租金
Sundry Income雜項收入
Lunch ministry income 午餐事工收入		 2025
£
1,004
75,684
19,500
1,687
97,875		 2024
£
481
74,200
18,402
2,647
95,730

4. CHARITABLE EXPENDITURE 慈善支出

Pastoral教牧
Outreach佈道
Welfare福利
Building建堂
Total 合共		 Direct Costs
直接費用
(Note 6)
£
828,648
438,224
323,864
260,310		 Support Costs
扶助費用
2025 Total
2024 Total
(Note 7)
合共
合共
£
£
£
136,444
965,092
834,415
64,398
502,622
443,319
60,842
384,706
369,146
129,669
389,979
368,345		 Support Costs
扶助費用
2025 Total
2024 Total
(Note 7)
合共
合共
£
£
£
136,444
965,092
834,415
64,398
502,622
443,319
60,842
384,706
369,146
129,669
389,979
368,345
1,851,046
 391,353
2,242,399
2,015,225

5(a). EMPLOYEE COSTS 同工開支

Salaries and wages薪金
Social Security社會保障金
Pension退休金
Total Head Office Salaries合共		 2025
£
1,117,665
133,850
55,569
1,307,084		 2024
£
997,473
98,516
49,757
1,145,746

The average number of employees during the year was 36 (2024: 33). 本年度的平均員工人數為 36 人（ 2024 年： 33 人）。

38

CHINESE CHURCH IN LONDON NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

倫敦中華基督教會

一 截至二零二五年十二月三十 日 財 務 報 表 附 注 （續）

The Key management personnel of the Church are those persons having authority and responsibility for planning, directing and controlling the activities of the Church, directly or indirectly, including any trustee of the Church. In addition to the trustees, they comprise of the senior staff members detailed in the Administrative Details. No employee earned more than £60,000 during the year.

教會的主要管理人員是那些有權力和責任直接或間接規劃、指導和管控教會活動的人，包括教會的任何受託人。除受託 人外，他們還包括行政細節中詳述的高級職員。本年度，沒有僱員的收入超過 60,000 英鎊。

5(b). TRUSTEE’S REMUNERATION AND EXPENSES 信托人酬金及開支

During the year, one (2024: one) of the trustees received remuneration and expenses. However, these payments relate to their capacity as pastors or spiritual leaders, rather than as trustees of the Church. It is an accepted practice in religious organisations for the ministers to take an active role in the Church Council to guide the Church in its affairs.

本年度內， 1 名（ 2024 年： 1 名）受託人領取報酬及費用。 然而，這些報酬與他們作為牧師或屬靈領袖的身份

有關，而不是作為教會受託人的身份。 牧師在教會理事會中發揮積極作用，指導教會事務，這是宗教組織中公認 的做法。

Remuneration paid in the year:今年的薪酬支付
Trustee		 2025
2024
£
£
16,035
48,069

39

CHINESE CHURCH IN LONDON NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 倫敦中華基督教會

一 截至二零二五年十二月三十 日 財 務 報 表 附 注 （續）

6. DIRECT COSTS 直接費用

Pastoral
教牧
£
Staff Costs 同工支出
599,068
Staff and ancillary costs 同工其他支出
34,907
Congregational Costs 堂會支出
173,018
Licences and Subscriptions 許可證和訂閱
3,714
TNG Ministry下一代事工
8,058
Speakers Fees 講員費
-
Outreach 佈道
Fellowship/Retreats 團契/退修
413
Other 其他
173
Carelinks 愛心聯繫
Depreciation 折舊
Mission Costs 宣教事工
Mission Grants 宣教資助
Dr Peter Chow Mission Education fund
7,130
Love Gift 福利資助
Student Grants 神學生資助
Combined Church Activities 教會活動
2,166
Premises 場地使用支出
833,905
7. SUPPORT COSTS 扶助費用		 Outreach
Welfare
佈道
福利
£
£
199,689
199,689
17,453
5,818
86,509
28,836
1,857
619
4,029
1,343
-
-
-
207
69
87
29
48,978
12,878
110,868
3,565
1,188
12,970
12,466
1,083
361
439,977
314,119		 Outreach
Welfare
佈道
福利
£
£
199,689
199,689
17,453
5,818
86,509
28,836
1,857
619
4,029
1,343
-
-
-
207
69
87
29
48,978
12,878
110,868
3,565
1,188
12,970
12,466
1,083
361
439,977
314,119		 Outreach
Welfare
佈道
福利
£
£
199,689
199,689
17,453
5,818
86,509
28,836
1,857
619
4,029
1,343
-
-
-
207
69
87
29
48,978
12,878
110,868
3,565
1,188
12,970
12,466
1,083
361
439,977
314,119		 Building
2025
2024
建堂
合共
合共
£
£
£
998,446
840,631
58,178
39,529
288,364
280,309
6,189
3,915
13,430
10,499
-

1,627
-

1,218
689
-
288
2,247
48,978
87,915
128,204
128,204
128,204
12,878
7,777
110,868
102,737
11,884
4,723

24,468
12,298
12,466
9,687
3,610
1,310
132,107
132,108

131,879
-
-
260,310
1,851,046
1,666,505		 Building
2025
2024
建堂
合共
合共
£
£
£
998,446
840,631
58,178
39,529
288,364
280,309
6,189
3,915
13,430
10,499
-

1,627
-

1,218
689
-
288
2,247
48,978
87,915
128,204
128,204
128,204
12,878
7,777
110,868
102,737
11,884
4,723

24,468
12,298
12,466
9,687
3,610
1,310
132,107
132,108

131,879
-
-
260,310
1,851,046
1,666,505		 Building
2025
2024
建堂
合共
合共
£
£
£
998,446
840,631
58,178
39,529
288,364
280,309
6,189
3,915
13,430
10,499
-

1,627
-

1,218
689
-
288
2,247
48,978
87,915
128,204
128,204
128,204
12,878
7,777
110,868
102,737
11,884
4,723

24,468
12,298
12,466
9,687
3,610
1,310
132,107
132,108

131,879
-
-
260,310
1,851,046
1,666,505		 Building
2025
2024
建堂
合共
合共
£
£
£
998,446
840,631
58,178
39,529
288,364
280,309
6,189
3,915
13,430
10,499
-

1,627
-

1,218
689
-
288
2,247
48,978
87,915
128,204
128,204
128,204
12,878
7,777
110,868
102,737
11,884
4,723

24,468
12,298
12,466
9,687
3,610
1,310
132,107
132,108

131,879
-
-
260,310
1,851,046
1,666,505
Staff Costs同工支出
Postage/Stationery/Bank charges
郵費及文具和銀行收費
Audit Fees核數費
Legal and Accountancy法律及會計費用
Depreciation折舊
Office Costs辦公室費用		 Pastoral
教牧
£
102,836
10,666
1,920
11,409
5,769
3,844		 Outreach
佈道
£
51,418
5,333
1,920
3,803
1,154
770		 Welfare
福利
£
51,418
1,778
1,920
3,803
1,154
769		 Building
2025
2024
建堂
合共
合共
£
£
£
102,965
308,638
305,115
17,777
17,548
1,920
7,680
7,320
19,015
38,030
3,378
3,461
11,538
8,022
2,308
7,691
7,335
136,444 64,398 60,842 129,669
391,353
348,719

7. SUPPORT COSTS 扶助費用

40

CHINESE CHURCH IN LONDON NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

倫敦中華基督教會

一 截至二零二五年十二月三十 日 財 務 報 表 附 注 （續）

8. TAXATION 稅務

Chinese Church in London is a registered charity and is potentially exempt from taxation in respect of income and capital gains received within the categories covered by Part 11 of the Corporation Tax Act 2011 to the extent that such income or gains is applied exclusively to charitable purposes.

倫敦中華基督教會是一家註冊慈善機構，在《 2011 年公司稅法》第 11 部分所涵蓋的類別內獲得的收入和資本收 益，當專門用於慈善目的，則可以免稅。

9. CARELINKS DONATIONS 愛心聯繫捐款

Tamar (All Souls Church)他瑪事工
Christian Centre for Gambling Rehabilitation福音戒賭中心
Tear Fund淚基金
Cedar Fund施達基金
Chinese Association for Cancer Care英國華人關懷癌症協會
Carelinks expenses愛心聯繫支出
New Leaf Counselling Centre新葉心理輔導中心		 2025
£
6,308
11,276
7,518
10,806
9,397
1,623
2,050
48,978		 2024
£
10,706
20,520
21,412
14,274
17,843
650
2,510
87,915

41

CHINESE CHURCH IN LONDON NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 倫敦中華基督教會

一 截至二零二五年十二月三十 日 財 務 報 表 附 注 （續）

10. GRANTS FOR MISSION WORK 差傳資助金

The Charity made institutional grants to Christian organisations, to support mission work in the UK and overseas, as follows:

該慈善機構向基督教組織提供機構撥款，以支持英國和海外的宣教工作，具體如下：

Overseas Missionary Fellowship 海外基督使團
Operation Mobilisation 信徒動員會
Jian Hua Foundation (Hong Kong) 建華基金會
Chinese Overseas Christian Mission 基督教華僑佈道會
WEC International 環球福音會
Pioneers
YWAM
Global Connection
Christmas Gift to missionaries 宣教士聖誕禮物
Hong Kong Alliance Mission
Brodremenighedens Danske Mission
Friends International
Mercy Ships
International China Concern
Latreia Press
SAT-7
OCMS
Other Individual Support		 2025
£
6,500
27,000
1,000
2,000
1,000
9,500
9,500
6,105
500
6,500
7,500
5,500
6,500
4,000
5,000
5,000
4,000
1,000
108,105		 2024
£
6,180
16,360
3,360
14,360
500
9,360
9,900
375
260
6,360
7,540
5,180
6,000
2,860
5,000
7,720
-
-
101,135

The Charity made grants to 26 Christian professional working in various countries in the world in 2025. 2025 年 該慈善機構還向 26 名基督教專業人士提供了個人資助。

11. STUDENT GRANTS 神學生資助金

The Charity gave student grants totalling £12,466 (2024: £9,687 ) to 4 individuals (2024: 2 individual) in the UK to support them in their theological studies.

該慈善機構向英國的 4 人（ 2024 年： 2 人）提供了總計 12,466 英鎊（ 2024 年：9,687 英鎊）的學生助學金，以

支持他們的神學學習究。

42

12. PENSION COMMITMENTS 退休金

The Charity contributed to a defined contribution pension scheme for several employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. At the balance sheet date unpaid contributions due to the fund were £nil (2024: £nil). Total premiums payable in the year were £55,569 (2024: £49,757.42).

該慈善機構為多名員工提供了固定繳款養老金計劃。 該計劃的資產與慈善機構的資產分開存放在一個獨立管理的 基金中。 截至資產負債表日，該基金的未繳繳款為零英鎊（ 2024 年：零英鎊）。 本年度應付保費總額為 55,569 英鎊（ 2024 年 49,757.42 英鎊）。

13. TANGIBLE FIXED ASSETS 有形固定資產

Cost開銷:
At 1st January 2025
承前期開銷結算
Additions增添
At 31st December 2025
本年度開銷結算
Accumulated
Depreciation
At 1st January 2025
承前期開銷結算
Charge for Year
At 31st December 2025
本年度開銷結算
Net Book Value
帳面淨值:
At 31st December 2025
二五年十二月三十一日
At 31st December 2024
二四年十二月三十一日		 Land &
Fixture &
Office Furniture
Buildings
Improvements
Fittings
and Equipment
Total
建築物
改善
固定建築裝設
辦公室傢俱及器材
合共
£
£
£
£
£
3,856,344 2,955,067
287,944
70,714
7,170,069
-
-
22,326
6,839
29,165
3,856,344
2,955,067
310,270
77,553
7,199,234
944,947
1,315,300
276,438
64,580
2,601,265
55,711
72,493
5,334
6,204
139,742
1,000,658
1,387,793
281,772
70,784
2,741,007
2,855,686
1,567,274
28,498
6,769
4,458,227
2,911,397
1,639,767
11,506
6,134
**4,568,804 **

43

CHINESE CHURCH IN LONDON NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 倫敦中華基督教會

一 截至二零二五年十二月三十 日 財 務 報 表 附 注 （續）

14.
DEBTORS債務人
2025
£
Prepayments and accrued income預先支付及應計收入
62,601
HM Revenue and Customs稅務局
27,542
Accounts receivable應收賬款
-
90,143
15. CASH AT BANK AND IN HAND 現金與存款
2025
£
Current Accounts支票户口存款
674,674
Paypal Accounts户口存款
29,249
Deposit Accounts儲蓄户口存款
562,084
Treasury Deposits 儲蓄户口存款
315,521
Cash 現金
1,210
1,582,738
16. LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR債項:短期借貸人		 2024
£
46,371
33,006
1,440
£80,817
2024
£
670,989
18,884
554,783
306,795
750
1,552,201
Building fund interest free loans建堂/物業管理基金免息貸款*
Trade Creditors債權人
Accruals and Deferred Income預估及延期收入
Croydon Chinese School
HM Revenue and Customs稅務局
Carelinks support愛心聯繫應付款項
Net Pay Control 淨工資控制
Income Received in Advance**		 2025
£
16,000
34
94,263
-
37,186
7,214
-
-
154,697		 2024
£
36,000
3,138
41,029
58,995
23,548
10,500
-
6,183
179,393

44

CHINESE CHURCH IN LONDON NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 倫敦中華基督教會

一 截至二零二五 年十二月三十 日 財 務 報 表 附 注 （續）

17. RESTRICTED FUNDS 限制基金

The income funds of the Church include restricted funds comprising the following unexpended balances of donations and grants held on trust to be applied for specific purposes: 教會的收入基金包括限制性基金，包括以下未支出的捐款和信託基金餘額，用於特定目的：

Year ended 31 December 2025 Balance
b/f
承前期結算
£		 Income
Received
收入
£		 Expenditure
Paid
支出
£		 Balance c/f
2025
本年度結算
£
Building Fund建堂/物業管理基金 4,618,726 72,072 (128,207) **4,562,591 **
Mission Fund差傳基金 225,540 184,934 (123,745) 286,729
Dr Peter Chow Memorial Mission
Education Fund
周照文醫生差傳教育基金		 117,853 -
(11,884)		 **105,969 **
Theological Education Fund
神學基金		 101,057 22,754 (12,466) **111,345 **
Communion Fund愛心奉獻 174,068 47,920 (24,468) **197,520 **
Carelinks Funds愛心聯繫基金 18,783 49,630 (48,978) **19,435 **
Total 5,256,027 377,310 (349,748) 5,283,589
Year ended 31 December 2024 Balance
b/f
承前期結算
£		 Income
Received
收入
£		 Expenditure
Paid
支出
£		 Balance c/f
2024
本年度結算
£
Building Fund建堂/物業管理基金 4,687,789 59,141 (128,204) 4,618,726
Mission Fund差傳基金 167,090 168,965 (110,515) 225,540
Dr Peter Chow Memorial Mission
Education Fund
周照文醫生差傳教育基金		 122,576 - (4,723) 117,853
Theological Education Fund
神學基金		 88,604 22,140 (9,687) 101,057
Communion Fund愛心奉獻 129,931 56,435 (12,298) 174,068
Carelinks Funds愛心聯繫基金 53,347 53,351 (87,915) 18,783
Total 5,249,337 360,031 (353,343) 5,256,025

45

CHINESE CHURCH IN LONDON NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

倫敦中華基督教會

一 截至二零二五年十二月三十 日 財 務 報 表 附 注 （續）

17. RESTRICTED FUNDS (CONTINUED) 限制基金（續）

The purposes of the restricted funds are as follows: 限制性資金用途如下：

Building Fund 建堂 / 物業管理基金

Represents sums already expended on the purchase and refurbishment of property and sums committed to meet future major refurbishment costs. There is currently a shortfall in funding for the Building Fund which has been funded from general funds as indicated by the analysis of net assets in note 17.

代表已用於購買和翻新物業的金額以及承諾用於支付未來主要翻新費用的金額。正如附註 17 中的淨資產分析所

示，目前建堂/物業管理基金的資金存在短缺，該基金由常費基金提供資金。

Mission Fund 差傳基金

For support of Church’s missionaries and mission organisations, both locally and overseas; to fund any Church activities associated with the furtherance of the cause of Christ in mission field in the UK and abroad.

支持教會在本地和海外的宣教士和宣教組織； 資助在英國和國外宣教領域推進基督教事工相關的任何教會活動。

Dr Peter Chow Memorial Mission Education Fund 周照文醫生差傳教育基金

Fund from Dr Peter Chow’s legacy for the training and education of mission educators and professionals.

周照文醫生遺產中的基金，用於宣教教育工作者和專業人士的培訓和教育。

Theological Education Fund 神學基金

To fund scholarships for students pursuing theological studies with a view to full-time ministry; students are not expected to repay the Church, upon completion of their studies.

為從事神學研究以從事全職事工的學生提供獎學金； 學生完成學業後無需償還教會費用。

Communion Fund 愛心奉獻

To fund monetary gifts for any brothers and sisters in Christ who are in unexpected financial difficulties, in the UK and abroad.

為英國和國外遇到意外經濟困難的基督徒兄弟姐妹提供金錢禮物。

Carelinks Funds 愛心聯繫基金

These comprise the proceeds of annual collections for Tear Fund and Cedar Fund, other Christian social organisations and other special appeals made wherever a need may arise.

這些資金包括淚基金和施達基金、其他基督教社團組織的年度募捐以及在任何有需要時提出的其他特別呼籲的收 益。

Education Conference Fund 教育營會基金

To restrict any surplus arise in education conferences or events. Any reserves would be used to support deficits of other education conferences.

限制教育營會或活動中出現的任何盈餘。任何儲備金都將用於支持其他教育營會的赤字。

46

CHINESE CHURCH IN LONDON NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

倫敦中華基督教會

一 截至二零二五年十二月三十 日 財 務 報 表 附 注 （續）

18. ANALYSIS OF NET ASSETS BETWEEN FUNDS 基金資產凈值分析

Restricted Funds限制基金
Unrestricted Funds無限制基金		 Net Current Assets
Fixed Assets
Total 合共
Total 合共
流動資產淨值
固定資產
2025
2024
£
£
£
£
860,629
4,422,960
5,283,589
5,256,024
657,555
35,267
692,822
766,405
1,518,184
4,458,227
5,976,411
6,022,429

19. COMPARATIVE FIGURES FOR THE STATEMENT OF FINANCIAL ACTIVITIES 財務活動表對比數字

Year ended 31 December 2024
INCOME FROM收入
Donations and Legacies
捐款及遺產
Other Trading Activities
租金和其他收入
Investments銀行利息
TOTAL INCOME總收入
EXPENDITURE ON支出
Raising Funds
Charitable Activities
直接支出
TOTAL EXPENDITURE總支出
NET INCOME/(EXPENDITURE) AND NET
MOVEMENT IN FUNDS FOR THE YEAR
年度淨收入
RECONCILIATION OF FUNDS:
Balance b/f at 1st January 2024承
前期結算
Balance c/f at 31st December
2024本年度結算		 Unrestricted
Funds
無限制基金
£
1,587,703
95,730
18,117
1,701,550
-
1,661,882
1,661,882
39,668
726,737
766,405		 Restricted
Funds
限制基金
£
360,031
-
-
360,031
-
353,343
353,343
6,688
5,249,336
5,256,024		 Total Funds
2024
基金合共
£
1,947,734
95,730
18,117		 Total Funds
2024
基金合共
£
1,947,734
95,730
18,117
2,061,581
-
2,015,225
2,015,225
46,356
5,976,073
6,022,429

47

CHINESE CHURCH IN LONDON NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 倫敦中華基督教會 一 截至二零二五年十二月三十 日 財 務 報 表 附 注 （續）

20. RELATED PARTIES TRANSACTIONS

COCM The Church received a donation from a Hong Kong organisation via COCM, totalled to £18,000 to support staff cost in order to provide supports for new immigrants and their families from Hong Kong

 基督 教 華僑佈道會（ COCM）