#
##
##
##
||||||Page|
|---|---|---|---|---|---|
|Trustees'
annual
report (incorporating
the||director's|report)|||
|Independent
examiner's
report|to the trustees|||||
|Statement
of financial
activities|(including|income and||||
|expenditure
account)||||||
|Statement
of financial
position||||||
|Notes to the financial statements||||||
|The following
pages do not form part of the financial||||statements||
|Detailed statement
of financial|activities||||22|
|Notes to the detailed statement|of financial|activities|||24|
##
##
##
##
|Reference|and administrative|and administrative|and administrative|and administrative|details||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Registered||charity|name||Leeds Chinese Christian|||Church|||
|Charity registration|||number||1174012||||||
|Company|registration|||number|10850435||||||
|Principal office and|||registered||155Kirkstall Road||||||
|office|||||Leeds||||||
||||||West Yorkshire||||||
||||||LS42AG||||||
|The trustees|||||||||||
||||||MrSOLee||||(Appointed|1 May 2022)|
||||||Mr D YZhou||||(Appointed|1 May 2022)|
||||||Ms Liz SW Chan||||(Appointed|1 May 2022)|
||||||Mr FBMok||||||
||||||Mrs KYFChan||||||
||||||Mr R Jordan||||||
||||||Mr YW Fong||||||
||||||Mr KW Chlu||||||
||||||Mr P W Lal||||||
||||||Mr YP Chan||||||
||||||Ms A Wu||||||
||||||MsXZGuo||||||
||||||Mrs R Cheung||||||
|Independent||examiner|||Howard
Matthews||BA FCA||||
||||||Queensgate|House|||||
||||||23 North Park Road||||||
||||||Harrogate||||||
||||||North Yorkshire||||||
||||||HG1 5PD||||||
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
|Year ended 31 Dece|mber 2022||||||
|---|---|---|---|---|---|---|
|||||2022||2021|
||||Unrestricted|Restricted|||
||||funds|funds|Total funds|Total funds|
|||Note|2|2|2|2|
|Income and endowments|||||||
|Donations
and legacies
Charitable
activities||5
6|154,855|310,601
7,899|465,456
7,899|313,337
8,737|
|Investment
Income||7|47|301|348|348|
|Total Income|||154,902|318,801|473,703|322,422|
|Expenditure
Expenditure
on charitable
Taxation|activities|8,9
10|165,630
9|20,659
57|186,289
66|170,943|
|Total expenditure|||165,639|20,716|186,355|170,943|
|Netlncomeandnetmovementlnfunds|||(10,737)|298,085|287,348|151,479|
|Reconciliation
offunds|||||||
|Total funds brought
forward|||170,042|1,256,526|1,426,568|1,275,089|
|Total funds carried forward|||159,305|1,554,611|1,713,916|1,426,568|
##
##
##
||||2022|2021|
|---|---|---|---|---|
|||Note|2|2|
|Fixed assets|||||
|Tangible fixed assets||15|361,085|296,421|
|Current assets|||||
|Debtors||16|36,799|19,922|
|Cash at bank and in|hand||1,408,478|1,182,125|
||||1,445,277|1,202,047|
|Creditors: amounts|falling due within one year|17|92,446|71,900|
|Net current assets|||1,352,831|1,130,147|
|Total assets less current liabilities|||1,713,916|1,426,568|
|Net assets|||1,713,916|1,426,568|
|Funds ofthe charity|||||
|Restricted
funds|||1,554,611|1,256,526|
|Unrestricted
funds|||159,305|170,042|
|Total charity funds||19|1,713,916|1,426,568|
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
|Donations
and l|egacies|||||
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Funds|
|||Funds|Funds||2022|
||||||2|
|Donations||||||
|Offerings||136,868|288,472|425,339||
|Other donations
Gift akl|and legacies|17,987|22,129||40,117|
|||154,855|310,601|465,456||
|||Unrestricted|Restricted|Total Funds||
|||Funds|Funds||2021|
||||2||2|
|Donations||||||
|Offerings||138,416|152,956|291,372||
##
##
##
##
##
##
|Donations
and l|egacies (conrlnvedt||||
|---|---|---|---|---|
|||Unrestricted|Restricted|Total Funds|
|||Funds
f|Funds
f|2021
f|
|Other donations|and legacies||||
|Gift aid||18,216|3,749|21,965|
|||156,632|156,705|313,337|
##
||||Restricted|Total Funds|Restricted|Total Funds|
|---|---|---|---|---|---|---|
||||Funds
f|2022
f|Funds
f|2021
f|
||Chinese school Income||7,899|7,899|8,737|8,737|
|7.|Investment|Income|||||
|||||Unrestricted|Restricted|Total Funds|
|||||Funds|Funds|2022|
|||||f|f|f|
||Bank interest|receivable||47|301|348|
|||||Unrestricted|Restricted|Total Funds|
|||||Funds|Funds
f|2021
f|
||Bank interest|receivable||47|301|348|
##
##
##
##
|Expendit|ure
on charitable activities|by fund type||||
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Funds|
|||Funds|Funds||2022|
||||||2|
|Church||146,060|9,280|155,340||
|Chinese|school||11,379||11,379|
|Support
Support|to missions
costs|18,190
1,380|||18,190
1,380|
|||165,630|20,659|186,289||
|||Unrestricted|Restricted|Total Funds||
|||Funds|Funds||2021|
||||||2|
|Church||131,679|7,945|139,624||
|Chinese|school||10,160||10,160|
|Support
Support|to missions
costs|20,259
900|||20,259
900|
|||152,838|18,105|170,943||
##
|Expenditure|on charitable
ac|tivities by activity type||||
|---|---|---|---|---|---|
|||Activities||||
|||undertaken||Total funds|Total fund|
|||directly Support costs||2022|2021|
|||||2|2|
|Church||155,340||155,340|139,624|
|Chinese school||11,379||11,379|10,160|
|Support to
Governance|missions
costs|18,190|1,380|18,190
1,380|20,259
900|
|||184,909|1,380|186,289|170,943|
##
##
##
##
##
##
##
##
||||||||2022|2021|
|---|---|---|---|---|---|---|---|---|
||||||||2|2|
||Income before taxation||||||287,414|151,479|
||Income by rate of tax||||||66||
|11.|Net Income||||||||
||Net income is stated after|||charging/(crediting):|||||
||||||||2022|2021|
||||||||f||
||Depreciation|of tangible|fixed assets||||9,280|7,895|
|12.|Independent|examination||fees|||||
||||||||2022|2021|
||||||||2|2|
||Fees payable to the independent||||examiner|for:|||
||Independent|examination||of the|financial statements||1,380|900|
##
|Staff cos|ts|||||
|---|---|---|---|---|---|
|The total|staff costs and|employee|benefits for the reporting|period are analysed as|follows:|
|||||2022|2021|
|||||2|2|
|Wages and salaries||||94,423|96,509|
|Employer|contributions|to pension|plans|2,359|2,763|
|||||96,782|99,272|
|full-time
e|quivalent
employees
during the year is analys|
ed as follows:||
|---|---|---|---|
|||2021||
|||No.||
|Charitable|activities||4|
|Administration|||2|
||||6|
##
##
##
##
##
##
##
|arising from any wrongful
act
Tangible fixed assets|s In relation to th|e charity.||||
|---|---|---|---|---|---|
||Freehold|Fixtures and|Motor|Building||
||property|fittings|vehicles|renovations|Total|
|Cost||||||
|At 1 January 2022
Additions|390,033
73,944|21,088|9,050|88,235|508,406
73,944|
|At 31 December 2022|463,977|21,088|9,050|88,235|582,350|
|Depreciation
At 1 January 2022
Charge for the year|93,612
9,280|21,088|9,050|88,235|211,985
9,280|
|At 31 December 2022|102,892|21,088|9,050|88,235|221,265|
|Carrying
amount
At 31 December 2022|361,085||||361,085|
|At 31 December 2021|296,421||||296,421|
|Debtors||||||
|||||2022|2021|
|Other debtors||||36,799|19,922|
##
##
##
##
##
##
|Creditors: amounts
f|alling due within one year|||
|---|---|---|---|
|||2022|2021|
|Accruals and deferred|Income|1,380|900|
|Corporation
tax||66||
|Other creditors||91,000|71,000|
|||92,446|71,900|
##
##
##
##
|Unrestri|cted
funds||||||
|---|---|---|---|---|---|---|
||||At|||At|
|||1|January 202||31|December|
||||2|Income|Expenditure|2022|
|General|funds||170,042|154,902|(165,639)|159,305|
||||At|||At|
|||1|January 202||31|December|
||||1|Income|Expenditure|2021|
||||||8||
|General|funds||166,201|156,679|(152,838)|170,042|
##
##
##
##
|Restricte|d funds||||||
|---|---|---|---|---|---|---|
||||At|||At|
|||1|January 202||31|December|
||||2|Income|Expenditure|2022|
|||||2|2|2|
|Building
Chinese|fund
school||1,244,476
9,488|310,902
7,899|(9,337)
(11,379)|1,546,041
6,008|
|Mr Burrows fund|||2,562|||2,562|
||||1,256,526|318,801|(20,716)|1,554,611|
||||At|||At|
|||1 January 202|||31|December|
||||1|Income|Expenditure|2021|
||||2|9|||
|Building
Chinese|fund
school||1,095,415
10,911|157,006
8,737|(7,945)
(10,160)|1,244,476
9,488|
|Mr Burrows fund|||2,562|||2,562|
||||1,108,888|165,743|(18,105)|1,256,526|
##
|Analysis of net as|sets between funds||||
|---|---|---|---|---|
|||Unrestricted|Restricted|Total Funds|
|||Funds|Funds|2022|
||||2|2|
|Tangible fixed assets
Current assets||160,694|361,085
1,284,583|361,085
1,445,277|
|Creditors less than|1 year|(1,389)|(91,057)|(92,446)|
|Net assets||159,305|1,554,611|1,713,916|
|||Unrestricted|Restricted|Total Funds|
|||Funds|Funds|2021|
|||2|2|2|
|Tangible fixed assets
Current assets||170,942|296,421
1,031,105|296,421
1,202,047|
|Creditors less than|1 year|(900)|(71,000)|(71,900)|
|Net assets||170,042|1,256,526|1,426,568|
##
##
##
##
##
##
##
##
|||2022|2021|
|---|---|---|---|
|Income and endowments||||
|Donations|and legacies|||
|Offerings||425,339|291,372|
|Gift aid||40,117|21,965|
|||465,456|313,337|
|Charitable|activities|||
|Chinese school income||7,899|8,737|
|loves'tlttent|Income|||
|Bank interest receivable||348|348|
|Total Income||473,703|322,422|
##
##
##
##
|Year ended 31 December 2022|||
|---|---|---|
|||2021|
|Expenditure|||
|Expenditure
on charitable activities
Wages and salaries
Pension costs|94,423
2,359|96,509
2,763|
|Other establishment
Legal and professional
fees
Other office costs
Depreciation
Gifts to COOM
Special gifts
Gifts to missionaries|27,026
1,380
930
9,280
6,600
7,590
4,000|22,432
900
753
7,895
6,600
7,370
6,289|
|Other expenses
Equipment
Minibus
running
expenses
Sunday school
Sundries
Staff and speaker expenses
Honorarium
to internal speaker
Honorarium
to outside speaker
Conference expenses
Library books and tapes
Catering
Teacher travel allowance|2,134
2,841
250
5,073
5,613
2,750
1,490
500
1,030
1,875
9,114|144
392
1,148
146
581
1,737
3,500
720
1,150
1,086
8,826|
|Gifts|31||
||186,289|170,943|
|Taxation|||
|Current taxation charge/credit|66||
|Total expenditure|186,355|170,943|
|Net Income|287,348|151,479|
##
##
##
##
|||||2022|2021|
|---|---|---|---|---|---|
|Expenditure
on charitable||activities||||
|Church||||||
|Actlvltles undertaken|directly|||||
|Ministry salaries||||94,423|96,509|
|pension costs||||2,359|2,763|
|Church
building
running|expenses|||27,026|22,432|
|Depreciation||||9,280|7,895|
|Other expenses|||||144|
|Equipment||||2,134|392|
|Minibus
running
expenses||||2,841|1,148|
|Sunday school||||250|146|
|Sundries||||3,769||
|Staff and speaker expenses||||5,613|1,737|
|Honorarium
to internal speaker||||2,750|3,500|
|Honorarium
to outside speaker||||1,490|720|
|Conference expenses||||500||
|Library books and tapes||||1,030|1,150|
|Catering||||1,875|1,088|
|||||155,340|139,824|
|Chinese school||||||
|Actlvlties undertaken|directly|||||
|Stationery||||930|753|
|Miscellaneous||||1,304|581|
|Teacher travel allowance||||9,114|8,826|
|Gifts||||31||
|||||11,379|10,160|
|Support to missions||||||
|Acttvlttes
undertaken|directly|||||
|Gifts to COOM||||6,600|6,600|
|Special gifts||||7,590|7,370|
|Gifts to missionaries||||4,000|6,289|
|||||18,190|20,259|
|Governance costs||||||
|Governance
costs - accountancy|||fees|1,380|900|
|Expenditure
on charitable||activities||186,289|170,943|