**Charity Registration No. 1147459**
**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 2025**
## **THE CHRISTIAN CENTRE FOR GAMBLING REHABILITATION LIMITED**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**Trustees** Dr Bernard Chan Ms Siu Hing Tse Ms Maureen Wong Mr Daniel Lai Mr Hing Bun Rabin Lok Dr Vivian Lee Ms Tsz Fok Mr Season Wai (appointed 07 October 2025) **Chairman** Mr Daniel Lai **Secretary** Dr Bernard Chan **Charity number** 1147459 **Company number** 07136677 **Principal address** 58A Birkenhead Street London WC1H 8BB **Registered office** 58A Birkenhead Street London WC1H 8BB **Independent examiner** Mrs Susanna Yuen BA (Hons) FCCA 19 Richards Way Cippenham Berkshire SL1 5EU
## **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|
## **THE CHRISTIAN CENTRE FOR GAMBLING REHABILITATION LIMITED**
## **TRUSTEES REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
The trustees present their report and accounts for the year ended 31 March 2025.
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 Daniel Lai Mr Hing Bun Rabin Lok Ms Jian Cheung (resigned 15 December 2024) Dr Vivian Lee Ms Tsz Fok Mr Season Wai (Appointed 07 October 2025)
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 2024-2025 are: Chairman – Mr Daniel Lai, Secretary –Dr Bernard Chan, Treasurer - Ms Tsz Fok.
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.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
1
## **THE CHRISTIAN CENTRE FOR GAMBLING REHABILITATION LIMITED**
## **TRUSTEES REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
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 were held during the weekdays. The activities, which include Bible study, mutual support group, Christian counselling, psychological education and rehabilitation 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 three part-time staff who are experienced and qualified in providing care to problem gamblers, especially in helping them to quit their gambling addiction. As personal relationships between the one who gambles and the affected others are major problems faced by compulsive gamblers, the centre gives advice, counselling and services, to the gamblers and the family members, on a one-to-one basis. Much effort was also put in to update our website to promote gambling prevention so that more people can access and benefit from it.
4. Outreach work extends to preventive measures and encouraging community involvement. We regularly hold street outreach in the city centre and Chinatown at London and are able to reach out to many Chinese people from other areas who came to visit London during day off.
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 London, Liverpool, Milton Keynes, Norwich, Portsmouth, Plymouth to promote the prevention of gambling as well as our services.
6. About 25 new enquires were received by the Centre during the year. They sought help from different places over the United Kingdom and even from overseas by email and telephone. We provided our service to them either in person or online. All together the Centre has about 30 active clients receiving various services provided, including assistance in debt management. Some of the ex-clients have become our volunteers and are actively involved in helping the service of the Centre.
7. Other activities included staff making online contacts with other anti-gambling organisations and for their own professional development.
2
THE CHRISTIAN CENTRE FOR GAMBLING REHABILITATION LIMITED
TRUSTEES REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The financial statements as laid oul on pages 4 to 8 nplY with current statutory
requirements.
Totsl reserves currently stand at £39.065 (2024: £49.215>.
Expenditure exceeded income by £10.150 {2024: £7,891)
It is the policy of the tharity thal unrestricted funds which have not been designated for a
speGific use should be maintained at a level equNalent to betrween 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 charitys 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 truste88
Dr Bernard Chan
Trustee
## **THE CHRISTIAN CENTRE FOR GAMBLING REHABILITATION LIMITED**
## **INDEPENDENT EXAMINER’S REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
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
15/12/2025 Dated: .........................
4
## **THE CHRISTIAN CENTRE FOR GAMBLING REHABILITATION LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES** _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**Notes**
**Income from:**
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 2024
**Fund balances at 31 March 2025**|**Total**
**2025**
**£**
46,451
923
47,374
57,524
57,524
(10,150)
49,215
39,065|**Total**
**2024**
**£**
38,973
970
-|
|---|---|---|
|||39,343
47,204|
|||47,204|
|||(7,861)
57,076|
|||49,215|
5
THE CHRISTIAN CENTRE FOR GAMBLING REHABILITATION LIMITED
BALANCE SHEET
FOR THE YEAR ENDED 31 MARCH 2025
2024
Curront a8s•ts
Debtors
Cash at bank arnj in hand
39.637
49,787
49,787
Creditors: amounts falling du• wlthln
on8 y•ar
(572)
1572)
Nel cunnt a$sets
49,215
Total assats1o¥# Gurr•nt Ilabilili
39,rA5
49.215
IoMe funds
Unrestrictad funds
49,215
49.215
For the y9ar in qLstiOn. the charitat4e c¢Nrpany was en1ftd to exempkn from an athlit th)deT section 477 of
th& Companies Act 2(M)6.
The members have not required the charitsble company toobtain an auditof its accounts forthe year in question
In accordance with sectjon 476 of the Act.
The Injsteesldirectors ackno* their responsibrfities for comptying wilh the requirements of the CL¥np8n
Act 2006 with to aeeounting raoYd$ and the preparation of accounts.
hese accounts have been prepared in ateordance with the provisi apr4tIo to small MpanIeS subject to
the small Lyjmpanies reglme and in acccydance FRS102 SORP.
Dr Bomard Ch
Tru8ts•
## **THE CHRISTIAN CENTRE FOR GAMBLING REHABILITATION LIMITED**
## **NOTES TO THE ACCOUNTS**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **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
## **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
## **THE CHRISTIAN CENTRE FOR GAMBLING REHABILITATION LIMITED**
## **NOTES TO THE ACCOUNTS**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **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
## _**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 Doations and legacies**
|**Doations and legacies**|||
|---|---|---|
||**2025**|**2024**|
||**£**|**£**|
|Donations and gifts|46,451|38,973|
8
## **THE CHRISTIAN CENTRE FOR GAMBLING REHABILITATION LIMITED**
## **NOTES TO THE ACCOUNTS**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**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||**2025**
**£**
923
**Total**
**2025**
**£**
-
**2025**
**£**
48,910
2,097
2,400
434
36
657
89
418
1,693
120
407
230
32
57,524|**2024**
**£**
970
**Total**
**2024**
**£**
-|
|---|---|---|---|
||||**2024**
**£**
38,410
1,909
1,850
211
1,032
646
192
263
1,885
174
459
165
8|
||||47,204|
9
## **THE CHRISTIAN CENTRE FOR GAMBLING REHABILITATION LIMITED**
## **NOTES TO THE ACCOUNTS**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **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 (2023: 3) 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|**2025**
**2024**
**£**
**£**
-
-
572
572
**2025**
**2024**
**£**
**£**
-
-
**2025**
**2024**
**£**
**£**
572
572|
|---|---|
10