COMPANY REGISTRATION NUMBEA: 10850435
CHARITY REGISTRATION NUMBER: 1174012
Leeds Chinese Christian Church
Company Limited by Guarantee
Unaudited Financial Statements
31 December 2023
MHH
WARD MA
Chart8red accountants
Queensgate House
23 North Park Road
Harrogate
North Yorkshire
HG15PD

Leeds Chinese Christian Church
Company Llmlted by Guarantee
Flnanclal Statements
Year ended 31 December 2023
Page
Trustees, annual report (incorporating the director's report)
Independent examiner's report to the truslees
Statement ol financial activities (including income and
expenditure account)
Statement of financial position
Slatemenl of cash flows
10
Notes lo the financial slatemenls
11
The following pages do nol form part of the Ilnanclal statements
Detailed slalement of financial activities
24
Notes to the detailed statement of financial aclivities
26

Leeds Chinese Chrlstian Church
Company Llmlted by Guarantee
Trustees. Annual Report (Incorporating the Dlrector's Report)
Year ended 31 December 2023
The Iruslees, who arg also the directors lor the Purposes ol company law. present their r8POrt and the
unaudited financial slalemenls ol the charity lor the year ended 31 December 2023.
Reference and admlnlstratlve detall$
Registered charlty name
Leeds Chinese Christian Church
Charlty reglstrallon numbor
1174012
Company reglstratlon number 10850435
Prlnclpal olflce and regislerod 155 Kirkslall Road
offlce
Leeds
Wesl Yorkshire
LS4 2AG
The trust983
MrSOLee
MrDYZhou
Ms Liz S W Chan
MrFBMok
MrsKYFChan
Mr R Jordan
MrYWFong
Mr K W Chiu - chief executive
ollicèr
MrPWLai
MrYPChan
MSAWU
MsXZGuo
Mrs R Cheung
(Died 13 May 20231
Independent examlnet
Howard Mallh8ws BA FCA
Queensgale Housg
23 North Part Road
Harrogale
North Yorkshire
HG15PD

Leeds Chinese Chrislian Church
Company Llmlled by Guarantee
Trustees, Annual Report (Incorporatlng the Dlrector's Report) (¢onllnu•d)
Year ended 31 December 2023
Slruclurei governance ond managemenl
The church's constilulion details thè management and goveinan¢e ol the Church. The church Iruslees
is made up ol spiritual leadeiship and a minimum 013 appointed members. The appointment ol new
Iruslees lakes placa al the Annual General meeting which usually occurs around April. The appointed
embers usually continue to seryice unless they resigned or terminated. New Trustees are subjecl lo
selection al the Annual general m88t￿ng. The spiritual leadership and the appointed members are
Iruslees ol the church. The Iruslees chairman is responsible lor the induction ol any new Iruslee which
involves awareness ol a Iruslee's responsibililies, the governing and adminislralive procedures. A new
Iruslee would receive a copy ol the Charity Commission leaflet 'The Essential Trustee.. What you need
lo know,.
The church council has thirteen Iruslees in 2023 and hall ol them have held ollice lor more than 20
years. The church also employed three pasloral workers and two part Ilme adminislralive stall
workers. The Chinese school employed an adminislrative stall as well. The paid pastoral workers are
presenl in most ol the managemenl meetings lo advice bill have no voling power in de¢ision making.
The church council meets allernale months, except in the summer, lo discuss mallers arising Irom the
day lo day running ol the Church. The Church council lakes a precautionary approach when applying
lor external funds and no such application was made In 2023.
Risk management
During the financial period the Trustees have reviewed the major risks lo which the Charity is exposed,
parllcularly those related lo Ihe Ilnances ol the Charlly. The Trustees have consldered thè approprlale
policies, procedufes and systems and are confident that they are adequate lo mitigate the Charills
exposure lo the major risks.

Leeds Chinese Chrislian Church
Company Llmlted by Guarantee
Trustees, Annual Report (Incorporatlng ihe Dlrecior's Report) (contlnuod)
Year ended 31 D6cembor 2023
Oblectlves and actlvllios
The Legds Chinese Chrislian Church registered with the Charlly Commission in July 2017 (charity no..
11740121, having previousty b&&n an unincorporaled charity since 1990. The main objectives ol the
church arè lo provide
a Christian spirilual homa Main￿ Ibul not exclusively) to thè Chinese population in Wosl Yorkshire
and surrounding area
. lo share and live oul Ihe Christian laSlh among the Chlnese populallon
support mainly Ibul not excluslvelyl Chinese speaking university students lo settle down wllh their
study through the university chaplaincy
Pastoral care lo hospital patlenls
Part ol the univgrsily team providing pastoral care lo both Leeds universities sludenls
In order lo teach the local kx)rn Chinese about Chinese Culture, the Leeds Chinese School was
9slablished more than thirty years ago and nowadays il is leaching both Cantonese and Mandarin. The
School has ils lessons in the church building during mosl Saturday alleinoon5 in schoollgrms.
Public benefit slalemènl
The trustees conlirrn they have complied with IheSr duly In section 17{Sl ol thè 2011 Charities Act to
have due regard lo the guidance on public benefit published by the Charity Commission in exercising
their powers and duties.
Achlevements and pertorman¢e
The church continues lo serve the Chinese Communily in Leeds in 2023 by hosling various
eventslmeelings al the Ghurch building al 155 Kirkslall Road.

Leeds Chinese Christian Church
Company Llmlted by Guarantee
Trustees, Annual Report {Incorporaling the Director's Report) (contlnued)
Year ended 31 December 2023
Flnanelal revlew
Most ol Ihe church's Sncome is Irom the giving ol Ihe church rnembers land past members from
oversèas). For those who pay tax and give lo the church, the church will seek permission from them lo
give as gill aid and apply lor refund Irom the Inland Revenue. Other income includes gills from other
churches and bank inleresl. The income lor general fund is £160,497 and building fund is £469,672.
Expenditure lor the general fund is £149,197 and building fund is £40,685. Total funds lor the church
have increased from £1,713,916 10 £2,151,555 from 2022 10 2023.
The church council decided lo convert the buildlng's basement Irom storage lo meeting rooms and
work was completed in the summer 012017.
Conslruclion ol the new hall started on 16 January 2023 and ¢omp1818d on 20 December 2023. The
church remained open during the new hall consliuclion.
Reserves pc>licy
The Charity holds £25,000 ol vnreslricled funds in reserve. This money would allow the Charlly lo
provide a service lor a perlod ol three months il other funds were nol available.
Plans for future periods
We were saddened by the sudden passing away ol church senior pastor Dr Y P Chan In May 2023. As
a result, we are working on successor plans lo replace the loss.
The new worshlp hall has been in use since jan￿ary 2024. We are grateful loi the financial support
received from present and past members from UK and overseas. We will not expect this amounl ol
financial income and support lo continue. On 111124 the church has £127200 interest free loan which
we aim lo return in the next 5 years. We also consider renting oul the church lo other Christian
churches lor Christian charity organisationsl dsjring weekdays lo generate income lo pay oll the new
hall conslruclion cost.
A lol ol Hong Kong residents moved lo Leeds city and nearby area and lew families joined the Leeds
Chinese Christian Church. We aim lo reach out lo them and inlroduce them lo tho church.
Small company provlslons
This report has been prepared in accordance with the provisions applicable lo companies enli11gd lo
the small companies exemption.

Leeds Chinese Chrislian Church
Company Limiled by Guarantee
Trustees, Annual Report (Incorporallng the Dlrector's Report) (contlnuedl
Year ended 31 December 2023
The Iruslees. annual report was approved on 19 March 2024 and signed on behall of the board ol
Iruslees by..
MrFBMok
Trustee

Leeds Chinese Christian Church
Company Limited by Guarantee
Independent Examiner's Report to the Truslees of Leeds Chinese Christian
Church
Year ended 31 December 2023
I report lo the trustees on my examination ol the financial statements ol Leeds Chir¢ese Christian
Church I'lhe charity'l lor the year ended 31 December 2023.
Responsibilities and basls of report
As the Iruslees DI the company land also ils directors lor the purposes ol company lawl you are
responsible lor the preparation ol the financial slalemenls in accordance wilh the requiremgnls ol the
Companies Act 20061'lhe 2006 A¢l'l.
Having salislied myself that the accounls ol the company are not required lo be audited under Part 16
ol the 2006 Act and arB eligible lor indep8ndenl examination. I report in respecl ol my examinalion ol
the charity's accounts as ¢arrièd out under section 145 ol the Charities Act 2011 I'lhe 2011 Ael'l. In
carrying out my examination I have lollowed the Direclions given by the Charity Commission under
section 14515llbl of the 2011 Act.
Independenl examSnerfs statemenl
Since the charity's gTOSS income exceeded £250,000 your examiner must be a rriember ol a body
listed in section 145 01 the 2011 Act. I confirm that l am qualified lo undertake the examination
because l am a member DI the Inslilule ol Chartered Accountants in England and Wales IICAEWI,
which is one ol the listed bodies.
I have completed my examination. I confirm Ihal no mallers have come lo rny attention in connection
th the examination giving me cause to believe..
accounting records were not kept in iespecl ol the charity as roquired by section 386 01 Ihe
2006 Act., or
the financial slalemenls do not accord wilh those records., or
the financial slalemenls do not comply Ihe accounllng requirements ol section 396 01
the 2006 Act other than any requirement that Ihe accounls give a 'lrue and lai¥, view which is
not a maller considered as part ol an independent exafflinalion., or
the financial slalemenls have not been prepared in accordance with the methods and
principles ol Ihe Slalemenl ol Recommendtrd Praelice lor accounting and reporting by
charities applicable lo charities preparing Iheir accounts in accordance wlh the Financial
Reporting Siandard applicable in the UK and Republic ol Ireland IFRS 1021.

Leeds Chinese Christian Church
Company Limited by Guarantee
Independenl Examlner's Report to the Trustees of Leeds Chinese Chrlstian
Church (conllnuod)
Year ended 31 December 2023
I have no concerns and have come across no other matters in connection with the examination lo
which attention should be drawn in this report in order lo enable a proper understanding ol the
accounts lo be reached.
L.J
Howard Matthews 3A FCA
Independent Examlner
aueensgale House
23 North Part Road
Harrogalè
North Yorkshir9
HG15PD

Leeds Chinese Christian Church
Company Limited by Guaranlee
Stalement of Financial Activitles
(including income and expenditure account)
Year ended 31 December 2023
2023
Reslricled
funds Tot•1 tunds
2022
Unreslricled
funds
Total funds
Notè
Income and endowments
Donations and legacies
Charitable activities
Inveslmenl income
160,450
469,371
7,730
301
629,821
7,730
348
465,456
7,899
348
47
Total Income
160,497
477,402
637,899
473.703
Expendlture
Expenditure on charitable acllvilies
Taxation
149,197
51,063
200,260
186.289
66
Total expendlture
149,197
51,063
200,260
186,355
Net Income
11,300
426,339
437,639
287,348
Tianslers bètween funds
190,0001
90,000
N8t movemgnt in funds
178.7001
516,339
437,639
287,348
Reconclllatlon of funds
Tolal funds brought forward
Total funds carried forward
159,305
80,605
1,554,611
2,070,950
1,713,916
2,151,555
1,426,568
1,713,916
The slalemenl ol linan¢ial aclivilies includes all gains and losses recognised in the year.
All income and expondilure derive from continuing aclivilies.
The notes on pages 11 10 22 lorm part ol th088 flnanclal 51atements.

Leeds Chinese Chrislian Church
Company Llmlted by Guarantee
Stalement of Financial Posllion
31 December 2023
2023
2022
Not•
Flxed assgts
Tangible fixed assets
15 1,781,940
361.085
Curront assets
Debtors
Cash al bank and In hand
16
32,163
466,732
498,895
36,799
1,408.478
1,445,277
Credltors: amounts falling due withln one year
Net ¢urront assets
17
129.280
92,446
1,352,831
1,713,916
369.615
Total assets less current liobllitle$
2.151,555
Nel assets
2,151,555
1,713,916
Funds of the charlty
Reslricled funds
Unreslricled funds
2,070,950
80,605
1,554,611
159,305
1,713,916
Total charlty fund$
19 2,151,555
For Ihe year ending 31 December 2023 the ch8rlly was enlilled lo èxemption from audit under section
477 of the Companies Act 2006 relating lo small companies.
Directors, responsibilities..
The members have not required the company lo obtain an audit ol ils financial stalemgnts lor the
year In question in aocordancè wllh seclion 476.
The directors acknowledge their responsibilit16s lor complying with the requirements of the Act
wilh respeol lo accounting records and the prèparation ol financial slalemenls.
These linanclal slalemenls have been prepared in accordance with Ihe provisions applicable lo
companies subjecl lo the small companies. regime.
These financial slalemenls were approved by the board ol trustees and aulhorised lor issue on 19
March 2024, and are signed on behalf ol the board by:
MrFBMok
Trustee
Thg nolos on pages 11 to 22 fomi pthrt ol thes& Ilnanclal $tatoments.

Leeds Chinese Christian Church
Company Llmlled by Guarantee
Statement of Cash Flows
Year ended 31 December 2023
2023
2022
C8$h Ilows from operatlng activities
Nel income
437,639
287,348
Adjustmenls for..
Depreciation ol tangible fixed assets
Oiher interest receivable and similar income
Taxation
Accrued expenses
39,885
13481
9,280
13481
66
480
720
Changes in..
Tiade and other debtors
Txade and other creditors
4.636
36,180
518.712
{16,8771
20.000
Cash generated Irom operations
299,949
Interest recgived
Tax paid
Net cash from operating activities
348
1661
518,994
348
300,297
Cash tlows Irom invesllng acllvltle$
Purchase ol tangible assels
Nel cash used in investing activities
11,460,740)
11,460,740)
173,9441
173,9441
Net Ide¢rease)lincrease in cash and cash equlvalents
Cash and cash equivalents at beginning ol yoar
Cash and Cash equivalents at end of yoar
1941,7461
1,408,478
226,353
1,182,125
466,732
1,408,478
The noles on page5 11 to 22 form part ol these fln8nclal statements.
10

Leeds Chinese Christian Church
Company Limlted by Guarantee
Notes to Ihe Financial Statements
Year ènded 31 December 2023
Genergl Inlormatlon
The charity is a public benefit enlily and a prlvale company limited by guarantee, registered in
England and Wales and a registered charity in England and Wales. Thg address ol the rggislered
olliGe is 155 Kirkslall Road. Leeds, Wesl Yorkshire. LS4 2AG.
Statement of compllance
These financial slalemenls have been prepared in eompliance wllh FRS 102, 'Thè Financial
Reporting Standard applicable in the UK and the Republic ol Ireland,, the Slalement ol
Reco>mmended Practice applicable to Gharilies preparing Iheir accounts in accordanc8 with the
Financial Reporting Slandard applicable in the UK and Republic ol Ireland IFRS 1021 (charit￿eS
SORP IFRS 1 D211 and the Companies Act 2006.
Accounllng pollcles
Basis Of preparatlon
The linanclal slalemenls have been prepared on the hlstorical cost basis, as modllied by the
revaluation ol cerlain financial assets and liabilities and investment properties measured al lair
value through income or expenditure.
The financial slalemenls are prepared in sterling, which Fs the functional currency ot the enlily.
Golng ¢oneeYn
There are no material uncertainlies al)out the charit￿S ability lo contlnue.
Judgements and key sources of e$tlmatlon uncertainty
The preparation of the financial slalemenls requires management lo make judgèments,
esllmates and assumptions that allecl the amounts reported. These esllmales and judgements
are continually review8d and arè based on oxperience and other factors, including expectations ol
lulure gvenls that are believed to be reasonable under the circumstances.
Income tax
The laxalion expense represents the aggregate amount ol current and deferred lax recognised in
the reportlng period.
Current lax is recognised on taxable income or expendilurg lor the current and past periods.
Current lax is measured al Ihe amounts ol lax expected lo pay or recover using tho lax rates and
laws that have b8en enacled or subslanlively enacted al the reporting dale.
Deferred lax is recognised in respect ol all 1Sming dilleronces al Ihe reporting dale. Unrelieved
lax losses and other delerrtsd lax assets are recognised lo Ihg exlerbt that il is probable Ihal they
will be recovered against the reversal ol deferred lax liabilities or other lulure taxable profits.
Deferred lax is measured using the lax rates and laws that have been enacted or subslanlively
enacted by the r9porting date that are expected lo apply lo the reversal ol the liming dillerence.
11

Leeds Chinese Christlan Church
Company Limiled by Guarantee
Notes to the Financlal Slatemenls iconllnued)
Year ended 31 December 2023
Accounilng pollcles (¢ontitJued)
Fund accounllng
Unreslricled funds are available ltsr use al Ihg discretion ol the Irusteos lo further any ol the
charity's purposes.
Designated funds are unreslricled funds earmarked by the Iruslees lor particulai lulure projecl or
commilmenl.
Reslricled funds arg subjecled lo reslriclions on Iheir expenditure declared by the donor or
through the terms ol an appeal. and lall into one ol two sub-¢lasses.' reslricled income funds or
endowmenl funds.
Incoming resources
All incoming resources are included in th8 slalement ol financial activities when entitlement has
passed lo the charity.. il is probable Ihal the economic bgnelils associated with the Iransaclion will
flow lo the charity and thg amounl can be raliably measL+red. The following specilic pollcies are
applied lo particular categories ol income:
Income from donallons or grants Is recognlsed when there is 8vidence ol enlillemenl lo the
gill, receipt is probable and ils amount can be measured reliably.
legacy income is recognised when Teceipl is probable and enlillemenl is established.
income from donated goods is measured al the laii value ol the goods unless this IS
impraclical lo measure reliably. in which case Ihe value is derived from the cos1 to the donor
or the eslimaled resale valLJe. Donated facilities and services are recognised in the accounts
when received il the value Can be reliably measured. No amounts are included lor the
conlribullon ol general volunteers.
income from contracts lor the supply ol services is recognised with the delivery ol the
conlracled service. This is classified as unrestricted funds unless there Is a conlra¢lual
requirfjmenl for il lo be spent on a particular purpose and returned11 unspent, in which case
il may be regarded as reslricled.

Leeds Chinese Christian Church
Company Llmlted by Guarantee
Noies to the Flnanclal Statements (conllnued)
Year ended 31 December 2023
Accounting polleles {conllnu8d)
Resourc&$ expended
Expenditurè Is recognised on an acGruals basis as a liability is incurred. Expgndllurè includes any
VAT which cannot be lully recovered, and is classified under headings of the slalemenl ol
financial activities lo which il relates-
expenditure on raising ftjnds includes the cosls ol all fundraising acllvilles, 8venls, non-
charitable trading aclivitSes, and the sale ol donated goods.
expenditure on charitable activities includes all costs incurred by a charily in undertaklng
activities that further ils charitable aims lor the ben&lil ol ils beneliclaries, including those
support costs and costs relaling lo the governance ot the charity apportioned lo charitable
activities.
other expenditure includes all expendllure that is neilher related lo raising funds lor the
charity nor part tsf Its expenditure on charitable aclivilies.
All costs are allocated lo expendFfure calegorl&8 reflecting th9 us¢ ol the resource. Direcl costs
attributable lo a single aclivily are allocated directly lo that aclwily. Shared costs are apportioned
botween Ihe acliviligs thgy contribute lo on a reasonable, jusliliable and consislenl basis.
Tanglble as8ets
Tangible assets are initially recorded al cost, and subsequently slated al cost less any
accumulated depreciation and impairment losses. Any langible ass8ls carried al revalued
amounts are recorded al the lair value al the dale ol revalualion less any subsequenl
accumulated depreciation and subsequent accumulated impaSrmenl lossgs.
An increase in the carrying amount ol an asset as a result ol a revaluation, Is r&cognised in other
recognised gains and losses. unless it revgrse5 a chargè lor Impairment Ihal has previously been
recognised as expenditure within the statement ol linanoial aclivilies. A dgcreasg in the carrying
amounl ol an asset as a result ol revalualion, is recognised in other recognised gains and losses.
except lo which il 011sels any previous revaluation gain, in which case the loss Is shown within
olhei recognised gains and losses on the slalemenl of linanclal activities.
Depre¢lallon
Depreciafjon is calculaled so as lo write oll the cosl or valuallon ol an asset, les5 Ils rgsldual
value, over the tjselul economlc life ol that assèt as lollow5.'
Freehold property
Fixtures and litlings
Motor vehicles
BuildSng renovations
2Q/ts slraighl line
20f*/o Straight line
20Yo Straight line
1 OYO slraighl line
13

Leeds Chinese Christian Church
Company Llmited by Guarantee
Notes to the Financlal Statemenls (¢onllnt*dJ
Year ended 31 Dècember 2023
Aecounting pollcies (conllntsed)
Impalrment of Ilxgd assets
A review lor indicalors ol impairment Is carried oul al each reporting date, with the recoverable
amount being gslimaltrd where such indicators exist. Where the carrying value exceeds Ihe
recoverable amount, the asset is impaired accordingly. Prior impalrmenls are also reviewed lor
possible reversal at each reporting dale.
For the purposes ol impairment lesling, when 11 is not possible to estimate the recoverable
amount DI an individual asset, an eslimal8 is rnade ol the recoverable amount ol the cash-
generating unil lo which the asset belongs. The cash-generaling unil is the smallest idenliliable
group ol assets that includes the asset and generates ¢ash inflows that largely ind8pendenl ol the
cash Inflows from oiher assets or groups ol assets.
For impairmonl lesling ot goodwill. the goodwill acquired in a business cotnbinalion is. from the
acquisition dale, allocated to each ol the cash-generating unils that are expected lo bènelil from
the synergies ol Ihe combination, irrespective ol whether other assets or liabilities ol Ihe charity
are assigned lo those units.
Flnanclal Instruments
A linancSal asset or a financial liability is recognisgd only when the charity bgcomes a party lo the
conlraclual provisions ol the Inslrumenl.
Basic financial instruments are initially recogllised al the amount receivable or payable including
any related Iransaclion costs.
Current assets and Current liabilities are subsequently measured al the cash or other
consideration expected lo be paid or received and not discounted.
Debt instruments are subsequently measured al amorlised cost.
Where investments in shares are publicly traded or their lair value can otherwise be measured
reliably, the investment is subsequgnlly measured al lair value with changes in lair value
recognised in income and expènditure. All other such investments are subsequently measured al
cost less impairment.
Other financial inslrumenls, including derivat5ves, are inilially recognis8d al lair value, unless
payment for an asset is deferred beyond normal business lerms or financed al a lale ol inleresl
that is not a market rate, in which case the asset is nieasured al the present value ol Ihe lulure
payments discounted al a market rale ol interest lor a similar debt instrument.
Other financial instruments are subsequently measure(t al lair value, with any changes
recognised in the statement of financial aclivilies, wilh the exc&plion ol hedging inslrumenls in a
designated hedging relalionship,
Financial ass&ls that are measured al Cost or amortised cost are reviewed lor objective evidence
ol impairmenl al the end ol each reporting dale. 11 there is objective evidence ol impairm8nl, an
impairmenl loss is recognised under the appropriate heading in the statement ol financial
aclivilles in which the inilial gain was recognised.
14

Leeds Chinese Christian Church
Company Llmlted by Guarantee
Notes to the Financlal Statements (¢Phffnu¢d)
Year ended 31 December 2023
Accounting polleles (conllnued?
Flnanclal Instrumenls (¢¢Ntrtlnu8dJ
For all eqully inslrumenls Togardless ol signilican¢g. and other financial assets that are
individually signilicanl, these are assessed individually lor impairment. Other financial assets are
either assèssed individually or grouped on the basis ol similar credit risk characlerislics.
Any reversals ol impalrmenl are recognised immediately, lo the extent that the revèrsal does nol
result in a carrying amount ol Ihe financial asset that exceeds what the carrying amount would
have been had Ihe impairment ntsl previously been recognised.
Deflned contrlbutlon plon$
contributions to defined oontribullon plans are recognised as an @xpense in the period in which
the related service is provided. Prepaid contributions arg recognised as an asset lo the exlenl
that the pr&paymenl will lead lo a reduction in lulure payments or a cash refund.
When contributlons are not expected lo b8 $9111od wholly wilhln 12 monlhs ol the end ol the
reptrrting dale in which the employees render the relaled service, the liability is measured on a
discounted present valuè basls. The unwinding ol the discount is recognised as an expense In
the pgriod in which il arises.
Llmiled by guarantee
Leeds Chinese Christian Churoh is a company limited by guarantee and accordingly does not
have a share capit81.
Every member of the company undertakes lo contribute such amount as may be required nol
exceeding £1 to the assets ol the charitable company in the evtsnl ol ils being wound up while he
or she is a memb8r, or wilhin one year aller hè or she ceases lo be a member.
Donations and legacies
Unreslricled
Funds
Reslricled Total Funds
Funds
2023
Donallons
Ollerings
138,097
457,863
595,960
Other donations and legacies
Gill aid
22,353
160,450
11.508
33,861
469,371
629.821
Unreslricled
Funds
R8slricled Total Funds
Funds
2022
Donatlon$
Ollerings
136,868
288,472
425,339
15

Leeds Chinese Christian Church
Company Llmlted by Guarantee
Noles to the Flnanclal Stalements 1¢gniinuod)
Year ended 31 December 2023
Donatlons and legacles (eonllnuprfj
Unrestrioled
Funds
Reslricled Total Fund5
Funds
2022
Olher dongllons and legacles
Gill aid
17,987
22,129
310,601
40,117
154,855
465,456
Charltable aclSvllles
Reslricled Total Funds
Funds
2023
Fl8slricted Total Funds
Funds
2022
Chinese school inoome
7.730
7,730
7,899
7.899
Investmeni Income
Unrestricted
Funds
Reslricled Total Funds
Funds
2023
Bank interest receivable
47
301
348
Unreslricled
Funds
Restricted Tolal Funds
Funds
2022
Bank interest receivable
47
301
348
16

Leeds Chinese Christian Church
Company Llmlted by Guaranlee
Notes to the Flnanclal Statements (¢ontlnued?
Year ended 31 December 2023
Expenditure on charitable actlvltles by fund type
UnrÈslricted
Funds
Reslricled Total Funds
Funds
2023
Church
Chinese school
Suppoil lo missions
Support costs
125.695
40,685
10,378
166,380
10,378
21,402
2,100
21,402
2,100
149,197
51.063
200.260
Unrestricted
Funds
Reslricled Total Funds
Funds
2022
Church
Chinese school
Support lo missions
Support costs
146,060
9,280
11,379
155,340
11,379
18,190
1,380
186.289
18.190
1,380
165,630
20,659
Expendlture on charltable actlvltle$ by actlvlty typo
Activities
undèrtaken
directly Support costs
Total funds
2023
Total fund
2022
Church
Chinose school
Support lo missions
Governance costs
166,380
10.378
21.402
166,380
10,378
21,402
2,100
200,260
15S,340
11.379
18,190
1,380
2.100
198,160
2,100
186,289
10. Taxation
Major components ol lax expense
2023
2022
Current tax:
UK current lax expense
Taxatlon
66
66
17

Leeds Chinese Christian Church
Company Llmiled by Guaranlee
Notes to the Flnanclal Statements (eOnlIn￿￿)
Year ended 31 December 2023
10. Taxatlon (continuedl
Reconciliation of tax expen$e
The lax assessed on the income lor the year Is the same as12022.' the same asl the standard
rale ol corporation lax in the UK o1190/.12022.' 19 /.).
2023
2022
Income belore laxalion
437,639
287,414
Income by rale ol lax
66
11. Not in¢ome
Nel income is slated aller chargingllcredilingl..
2023
2022
Depreciation ol langible fixed assets
39,885
9,280
12. Indep*ndent examination foos
2023
2022
Fees payable lo the independent exaFnin8r lor..
Independent examination of the financial slalements
1,500
1,380
13. Stalt costs
The lolal stall Costs and ernployee benelSls lor the reporting period are anatysed as follows..
2023
2022
Wages and salaries
Employer conlribulions lo pension plans
89,582
2,575
94,423
2,359
96,782
92.157
The average head counl ol employees during the year was 712022.. 71. The average numbgr ol
lull-llffle equivalent employees during the year is analysed as follows:
2023
No.
2022
No.
Charitable activities
Adminlslralion
No employee received employee benefits ol more than £60,000 during the year12022.' NIII.

Leeds Chinese Christian Church
Company Llmlted by Guarantee
Notes to the Flnanclal Statements (conllnued)
Year ended 31 December 2023
14. Trustee remuneratlon and expenses
No remuneration or other benefits from employment with the charily or a related enlily were
received by the trustees.
Honorarium payments, as permilled by the chartys governing document, were paid lo the
following Iruslees.. Dr Johnny Y P Chan, Kim Chan, DT Pong Lai, Ms Liz Chan £3,065. This is
included in honorarium paid lo internal speakers.
During the year the following ITuslees received the lollowlng amounts in respect of exponses
incurred.. Dr Johnny Y P Chan, Kim Chan. Pong Lai £2,612. The payments were reimbursement
ol telephone and travel expenses.
The ch￿IlY has purchased insurance lor the twslees and officers ol the charily against liability
arising from any wrongful acts in relation lo the charity.
15. Tanglble flxed assets
Freehold Fixtures and
property
fittings
Motor
Building
vehicles renovations
Total
Cost
Al 1 January 2023
Additions
463,977
1,453,015
21,088
7.725
28,813
9.050
88,235
582,350
1,460.740
88,235 2,043.090
At 31 Decèmber 2023
1.916,992
9,050
Depreclallon
At 1 January 2023
Charge lor the year
At 31 December 2023
102.892
38,340
141,232
21,088
1,545
22,633
9,050
88,235
221,265
39,885
261,150
9,050
88,235
Carrylng amount
Ai 31 December 2023
1,775,760
361,085
6.180
1,781.940
Al 31 December 2022
361,085
16. Debtors
2023
2022
Other debtors
32,163
36.799
19

Leeds Chinese Christlan Church
Company Limlted by Guarantee
Notes lo the Financial Statements (conllnu8dJ
Year ended 31 Decembe¥ 2023
17. Credltors: amounts lalllng due wlthln one year
2023
2022
Accruals and deferred income
Corporalion lax
Other creditors
2,100
1,380
66
91.000
127.180
129,280
92,446
18. Penslons and other post reliremont benellts
Defined contrlbutlon plans
The amount recognised in income or expenditure as an expense in relation lo defined
contribution plans was £2,57512022'. £2.3591.
19. Analy$ls ol charitable lunds
Unreslrlcled tunds
Ai
1 January 202
At
31 December
2023
Income Expenditure
Transfers
General funds
1 $9,305
160,497
1149,1971
190,0001
80,605
At
1 January 202
Al
31 December
2022
Income Expendllure
Transfers
General funds
170,042
154,902
1165,6391
159,305

Leeds Chinese Christian Church
Company Limlted by Guarantee
Notes to the Financlal Statemenls {eontlnu•dJ
Year ended 31 December 2023
19. Analysls ol charltable funds (¢otr¥tlnuedJ
Restrlcted funds
Al
1 January 202
At
31 December
2023
Income Expenditure
Transfers
Building fund
Chinese school
Mr 8urrows fund
1,546,041
6,008
2,562
1,554,611
469,672
7,730
140,6851
110,3781
90,000
2,065.028
3,360
2.562
2,070.950
477,402
151,0631
90,000
Al
1 JanLtary 202
Al
31 Decemb&r
2022
Income Expenditure
Transfers
Building fund
Chinese school
Mr Burrows fund
1,244,476
9,488
2,562
1,256,526
310,902
7,899
19,3371
111,3791
1,546,041
6,008
2,562
1,554,611
318,801
120,7161
Building lund a fund lo finance the cost of a new church buildlng
Chinese sch¢)ol - lo Itjnd the opèration ol Chinese language classes
Mr Burrows fund - lo provide help lo those wishing lo study Thèology in preparation lor lull lime
churGh ministry
20. Analys1$ of net as8et$ botween lunds
Unreslricled
Funds
Restricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Nel assets
1,781,940
1,781.940
82,705
416,190
498,895
12,100} 1127,1801 1129,2801
80,605
2,070,950
2,151,555
Unrestrlcled
Funds
Reslricled Total Funds
Funds
2022
Tangible fixed assets
Current assels
Creditors less than 1 year
Not assets
361.085
1,284,583
191,Q571
1,554,611
361.085
1,445,277
192,4461
1,713,916
160,694
11.3891
159.305
21

Leeds Chinese Chrislian Church
Company Limiled by Guarantee
Notes to the Financlal Statemenls (conllnuedl
Yèar ended 31 December 2023
21. Analy$i$ of Changes in ngt debl
At
Al 1 Jan 2023 Cash flows 31 Dee 2023
Cash al barik and in hand
1,408,478
1941,7461
466.732
22. Related partles
There have bean no related party llansacllons during the period that requlre disclostjre.
22

Leeds Chinese Chrislian Church
Company Llmited by Guarantee
Management Informatlon
Year ended 31 December 2023
The followlng pages do not form part of the flnan¢lal statements.

Leeds Chinese Christian Church
Company Llmlled by Guaranlee
Detalled Statement of Financlal Activilies
Year ended 31 December 2023
2023
2022
Income and endowments
Donalions and legacies
Ollerings
Gill aid
595.g60
33.861
425,339
40,117
629.821
465.456
Charilable a¢tivrti8s
Chinese school income
7,730
7,899
Inveslmenl IncoTne
Bank interest receivable
348
348
Total income
637,899
473,703
24

Leeds Chinese Christlan Church
Company Llmlted by Guarantee
Delalled Statement of Financial Actlvltles {￿ltInu¢d)
Year ended 31 December 2023
2023
2022
Expendlture
Expenditure on charitable actlvltles
Wages and salaries
Pension costs
Other eslablishmenl
Lègal and professional lees
Other ollice costs
Depreciation
Gills lo COCM
Special gills
Gills lo missionaries
Equipment
MinSbus running expenses
Sunday school
Sundrios
Stall and speaker expènses
HonorarSum lo internal speaker
Honorarium lo outside speaker
Conference expenses
Library books and tapes
Catering
Teacher travel allowance
Gills
89,582
2,575
15,900
2,aoo
1.367
39,885
6.200
94.423
2,359
27,026
1,380
930
9,280
6,600
7.590
4,000
2,134
2.841
250
5,073
5,613
2.750
1,490
500
1.030
1.875
9,114
31
5,402
1,433
2,400
577
2.128
2,612
3,065
3,520
1.423
850
1,824
7.617
200.260
186,289
Taxatlon
Current tsxalion chargelcredil
66
Tolal expendlturè
200,260
186,355
Nèt Income
437,639
287,348
25

Leeds Chinese Christian Church
Company Limiled by Guarantee
Notes to Ihe Detalled Statemenl of Financlal Activltles
Year ended 31 December 2023
2023
2022
Expendlture on Charllable 8ctlvltle$
Church
Actlvltles undèrtaken dlre¢tly
Ministry salaries
Pension costs
Church building running expenses
Depreciation
Equipment
Minibus ¥unning expenses
Sunday school
Sundries
Stall and speaker expenses
Honorarium lo in18rnal speaker
Honorarium to outside speaker
Conference expenses
Library books and tapes
Calerlng
89,582
2,575
15,900
39,885
1,433
2,400
577
734
2,612
3,065
3,520
1,423
850
1,824
94,423
2.359
27.026
9.280
2,134
2,841
250
3.769
5.613
2,750
1.490
500
1,030
1,875
166,380
155,340
Chlnese school
Activities undertaken dlrectly
Slalionery
hAiscellaneous
Teacher travel allowance
Gllls
1,367
1,394
7,617
930
1,304
9,114
31
10.378
11.379
Support to misslons
Acllvitles undertaken dlrectly
Gills lo COCM
Special gills
Gifts to missionaries
6,200
9,800
5,402
21,402
6,600
7,590
4,000
18,190
Governance ¢ost$
Governance costs - accountancy fees
2,100
1,380
Expendlturo on Charitable actlvities
200,260
186,289
26