DocuSign Envelope ID: 86507828-9372-45B2-B9E7-5BCB969D027D **Charity Registration No. 1147459** **T** **Company Registration No. 07136677 (England and Wales)** **THE CHRISTIAN CENTRE FOR GAMBLING REHABILITATION LIMITED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023** DocuSign Envelope ID: 86507828-9372-45B2-B9E7-5BCB969D027D ## **THE CHRISTIAN CENTRE FOR GAMBLING REHABILITATION LIMITED** ## **LEGAL AND ADMINISTRATIVE INFORMATION** |**Trustees**|Dr Bernard Chan| |---|---| ||Ms Siu Hing Tse| ||Ms Maureen Wong| ||Mr Shiu Kong Daniel Lai| ||Mr Hing Bun Rabin Lok| ||Mrs Jian Cheung| ||Dr Vivian Kei Ying Lee| ||Ms Tsz Fok (Appointed 17 September 2022)| |**Chairman**|Mr Shiu Kong Daniel Lai| |**Secretary**|Dr Bernard Chan| |**Charity number**|1147459| |**Company number**|07136677| |**Principal address**|58A Birkenhead Street| ||London| ||WC1H 8BW| |**Registered office**|58A Birkenhead Street| ||London| ||WC1H 8BW| |**Independent examiner**|Mrs Susanna Yuen BA (Hons) FCCA| ||19 Richards Way| ||Cippenham| ||Berkshire| ||SL1 5EU| DocuSign Envelope ID: 86507828-9372-45B2-B9E7-5BCB969D027D ## **THE CHRISTIAN CENTRE FOR GAMBLING REHABILITATION LIMITED** ## **CONTENTS** ||**Page**| |---|---| |Trustees report|1 - 3| |Independent examiner's report|4| |Statement of financial activities|5| |Balance sheet|6| |Notes to the accounts|7-10| DocuSign Envelope ID: 86507828-9372-45B2-B9E7-5BCB969D027D ## **THE CHRISTIAN CENTRE FOR GAMBLING REHABILITATION LIMITED** ## **TRUSTEES REPORT** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ The trustees present their report and accounts for the year ended 31 March 2023. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's Trust deed dated 25 August 1999 amended by supplemental deed of 19 July 2000, the Charities Act 2011 and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005. ## **Structure, governance and management** The charity was established by a charitable trust deed on 25 August 1999 amended by supplemental deed of 19 July 2000. The trustees who served during the year were: Ms Maureen Wong Ms Siu Hing Tse Dr Bernard Chan Mr Shiu Kong Daniel Lai Mr Hing Bun Rabin Lok Ms Jian Cheung Dr Vivian Kei Ying Lee Ms Tsz Fok (Appointed 17 September 2022) Trustees are appointed or reappointed annually at the Annual Trustees Meetings. None of the Trustees has any beneficial interest in the charity. Office bearers are elected at the annual trustee meeting. The office-bearers for 2022-2023 are: Chairman – Mr Shiu Kong Daniel Lai, Secretary –Dr Bernard Chan, Treasurer - Ms Siu Hing Tse. The charity has no subsidiary or related party. The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. ## **Objectives and activities** The trustees shall hold the trust fund and its income upon trust to apply them for the following objects – The relief of need hardship suffering and distress of those individuals with a gambling dependency in particular (but without prejudice to the generality of the foregoing) by advancing the Christian religion. 1 DocuSign Envelope ID: 86507828-9372-45B2-B9E7-5BCB969D027D ## **THE CHRISTIAN CENTRE FOR GAMBLING REHABILITATION LIMITED** ## **TRUSTEES REPORT** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. 1. The CCGR continues to operate a walk-in centre from Mondays to Fridays. Staff are available also outside office hours to meet with clients if necessary. All its services are provided free of charge. 2. Group activities are held on Mondays and Tuesdays. The activities, which include Bible study, mutual support, group counselling and themed study programmes, are run by staff workers and volunteers who are experienced in counselling and pastoral care. Many volunteers who participate in group sessions are former clients who have been successfully rehabilitated. These activities were held in our Centre as well as via Zoom during the past year. 3. The Centre has one full-time staff and one part-time staff who are experienced and qualified in providing care to problem gamblers, especially in helping them to quit their gambling addiction. As debts and finances and personal relationships are major problems faced by compulsive gamblers, the centre gives advice, counselling and services on a one-to-one basis. Much effort was also put in to update our website so that more people can access and benefit from it. 4. Outreach work extends to preventive measures and encouraging community involvement. We held a stall at the London Friendship Festival on 11 June and were able to reach out to many people. 5. Throughout the year, staff and volunteers continue to conduct meetings with church and fellowship groups to share their experience and help gamblers and their families. Visits were made to churches in Sheffield, Portsmouth, Milton Keynes, Reading, Plymouth, Nottingham and London to promote the prevention of gambling as well as our services. We also organised the 3[rd] Pan Europe Christian Conference for Gambling Rehabilitation on 18[th] - 20[th] July. 6. About 7 new clients approached the Centre during the year; all sought help over the telephone. Over 10 joined the Centre's rehabilitation programmes for help and support. Together with existing clients, the Centre has over 20 active clients receiving various services provided, including assistance in debt management. 7. Other activities included staff making online contacts with other anti-gambling organisations and for their own professional development. The financial statements as laid out on pages 5 to 10 comply with current statutory requirements. Total reserves currently stand at £ 57,076 (2022: £69,487). Expenditure exceeded income by £12,411 (2022: £19,116) 2 DocuSign Envelope ID: 86507828-9372-45B2-B9E7-5BCB969D027D ## **THE CHRISTIAN CENTRE FOR GAMBLING REHABILITATION LIMITED** ## **TRUSTEES REPORT** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. On behalf of the board of trustees **Dr Bernard Chan** Trustee 30 November 2023 Dated: ......................... 3 DocuSign Envelope ID: 86507828-9372-45B2-B9E7-5BCB969D027D ## **THE CHRISTIAN CENTRE FOR GAMBLING REHABILITATION LIMITED** ## **INDEPENDENT EXAMINER’S REPORT** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ I report on the accounts of The Christian Centre For Gambling Rehabilitation Limited for the year ended 31 March 2022, which are set out on pages 5 to 10. ## **Respective responsibilities of Trustees and examiner** The charity's Trustees are responsible for the preparation of the financial statements. The charity's Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. - It is my responsibility to: - (i) examine the accounts under section 145 of the 2011 Act; - (ii) to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and - (iii) to state whether particular matters have come to my attention. ## **Basis of independent examiner's report** My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement below. ## **Independent examiner's statement** In connection with my examination, no other matter except that referred to in the previous paragraph has come to my attention: - (a) which gives me reasonable cause to believe that in any material respect the requirements: - (i) to keep accounting records in accordance with section 130 of the 2011 Act; and - (ii) to prepare financial statements which accord with the accounting records, and comply with the accounting requirements of the 2011 - Act; have not been met or - (b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Mrs Susanna Yuen BA (Hons) FCCA 19 Richards Way Cippenham Berkshire SL1 5EU 30 November 2023 Dated: ......................... 4 DocuSign Envelope ID: 86507828-9372-45B2-B9E7-5BCB969D027D ## **THE CHRISTIAN CENTRE FOR GAMBLING REHABILITATION LIMITED** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ |**Income from:**
**Notes**
Donations and legacies
**2**
Charitable activities
**3**
Investments
**4**
**Total income**
**Expenditure on:**
Charitable activities
**5**
**Total resources expended**
**Net income/(expenditure) for the year/**
**Net movement in funds**
Fund balances at 1 April 2022
**Fund balances at 31 March 2023**|**Total**
**2023**
**£**
42,169
772
42,941
55,352
55,352
(12.411)
69,487
57,076|**Total**
**2022**
**£**
24,663
296
-| |---|---|---| |||24,959
44,075| |||44,075| |||(19,116)
88,603| |||69,487| 5 DocuSign Envelope ID: 86507828-9372-45B2-B9E7-5BCB969D027D ## **THE CHRISTIAN CENTRE FOR GAMBLING REHABILITATION LIMITED** ## **BALANCE SHEET** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ |**Current assets**
Debtors
Cash at bank and in hand
**Creditors: amounts falling due**
**within one year**
Net current assets
**Total assets less current liabilities**
**Notes**
**9**
**10**
**Income funds**
Unrestricted funds|**£**
-
57,648
57,648
(572)|**2023**
**£**
57,076
57,076
57,076
57,076|**£**
-
70,059
70,059
(572)|**2022**
**£**
69,487| |---|---|---|---|---| |||||69,487| |||||69,487| |||||69,487| For the year in question, the charitable company was entitled to exemption from an audit under section 477 of the Companies Act 2006. The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Act. The trustees/directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP. .............................. Dr Bernard Chan ## **Trustee** 30 November 2023 6 DocuSign Envelope ID: 86507828-9372-45B2-B9E7-5BCB969D027D ## **THE CHRISTIAN CENTRE FOR GAMBLING REHABILITATION LIMITED** ## **NOTES TO THE ACCOUNTS** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **1 Accounting policies** ## **Charity information** The Christian Centre For Gambling Rehabilitation Limited is registered charity, number 1147459 and is constituted by Deed of Trust. ## **1.1 Accounting convention** These accounts have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”), “Accounting and Reporting by Charities” the Statement of Recommended Practice for charities applying FRS 102, the Charities Act 2011 and UK Generally Accepted Accounting Practice as it applies from 1 January 2015. The Christian Centre For Gambling Rehabilitation Limited is a Public Benefit Entity as defined by FRS 102. The accounts have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. The accounts are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £. The accounts have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. ## **1.2 Going concern** At the time of approving the accounts, the Trustees have a reasonable expectation that The Christian Centre For Gambling Rehabilitation Limited has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the accounts. ## **1.3 Charitable funds** Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts. ## 1.4 **Incoming resources** Income is recognised when The Christian Centre For Gambling Rehabilitation Limited is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised The Christian Centre For Gambling Rehabilitation Limited has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if The Christian Centre For Gambling Rehabilitation Limited has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 7 DocuSign Envelope ID: 86507828-9372-45B2-B9E7-5BCB969D027D ## **THE CHRISTIAN CENTRE FOR GAMBLING REHABILITATION LIMITED** ## **NOTES TO THE ACCOUNTS** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **1 Accounting policies** ## **1.5 Resources expended** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. ## **1.6 Cash and cash equivalents** Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. ## **1.7 Financial instruments** The Christian Centre For Gambling Rehabilitation Limited has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in The Christian Centre For Gambling Rehabilitation Limited’s balance sheet when The Christian Centre For Gambling Rehabilitation Limited becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. ## _**Basic financial assets**_ Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. ## _**Basic financial liabilities**_ Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. ## _**Derecognition of financial liabilities**_ Financial liabilities are derecognised when The Christian Centre For Gambling Rehabilitation Limited contractual obligations expire or are discharged or cancelled. ## **2 Donations and legacies** |**Donations and legacies**||| |---|---|---| ||**2023**|**2022**| ||**£**|**£**| |Donations and gifts|42,941|24,663| 8 DocuSign Envelope ID: 86507828-9372-45B2-B9E7-5BCB969D027D ## **THE CHRISTIAN CENTRE FOR GAMBLING REHABILITATION LIMITED** ## **NOTES TO THE ACCOUNTS** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ |**3**
**Charitable activities**
Other receipts
**4**
**Investments**
**Interest receivable**
**5**
**Charitable activities**
Unrestricted funds:
Salary
Staff Pension
Rent & rates
Printing, postage & stationery
Advertisements
Telephone
Repairs & small equipment
Insurances
Travelling and refreshments
Activities & gatherings
Subscriptions
Bank charges
Sundry||**2023**
**£**
772
**Total**
**2023**
**£**
-
**2023**
**£**
43,100
2,209
1,800
178
939
547
680
263
1,420
3,665
354
169
28
55,352||**2022**
**£**
296| |---|---|---|---|---| |||||**Total**
**2022**
**£**
-| |||||**2022**
**£**
37,920
1,682
1,200
313
312
574
854
-
567
186
307
100
60| |||||44,075| 9 DocuSign Envelope ID: 86507828-9372-45B2-B9E7-5BCB969D027D ## **THE CHRISTIAN CENTRE FOR GAMBLING REHABILITATION LIMITED** ## **NOTES TO THE ACCOUNTS** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **6 Trustees** None of the Trustees (or any persons connected with them) received any remuneration or benefits from The Christian Centre For Gambling Rehabilitation Limited during the year. ## **7 Employees** There were 3 (2022: 2) employees during the year. There were no employees whose annual remuneration was £60,000 or more. |**8**
**Financial instruments**
**Carrying amount of financial assets**
Debt instruments measured at amortised cost
**Carrying amount of financial liabilities**
Measured at amortised cost
**9**
**Debtors**
**Amounts falling due within one year:**
Other debtors
**10 Creditors: amounts falling due within one year**
Other creditors|**2023**
**£**
-
572
**2023**
**£**
-
**2023**
**£**
572|**2022**
**£**
-| |---|---|---| |||572| |||**2022**
**£**
-| |||**2022**
**£**
572| 10