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2021-08-31-accounts

Page
Trustees'
Annual
Report
Independent
Examiner's
Report 13
Statement
of Financial
Activities 14
Balance Sheet 15
Notes to the Financial Statements 16

REFERENCE REFERENCE AND ADMINISTRATIVE
DETAILS
AND ADMINISTRATIVE
DETAILS
N'arne Liverpool Chinese Gospel Church
Charity number 1179991
Address 8 Office 11Great George Square,
Liverpool,
L1 5DY
Trustees The members
of the Board of Trustees are as follows:
Eric Luk Yau Chan - Chair
Solomon
Hoi Ming Mo
Tommy
Mo Yin Kwan
Rev David Seiboth
Dr Maw Joo Tan
Additional
Board
Pasta Pong Lai (Pastor —Independent Adviser)
Agatha
Mak
(Treasurer)
Daniel Yeo (Secretary)
Pastoral Team Eric Luk Yau Chan
Solomon
Hoi Ming Mo
(Elder)
(Elder-Volunteer
Pastoral Worker)
Matthew
Kwok
(Pastoral Worker)
Sunny Sheung
Lai Pang
(Pastoral Worker)
(Appointed 1"March
2021)
David Seiboth (Pastor)
Rebecca Tsang (Pastoral Worker)
Church Staff Janet Dyu
Matthew
Kwok
Church administrator)
(Pastoral I/orker)
Sunny Sheung
Lai Pang
(Pastoral Worker)
(Appointed 1"March
2021)
David Seiboth (Pastor)
Rebecca Tsang (Pastoral Worker)
Independent Examiner Paula Sanchez ACCA
c/o LCVS
151 Dale Street,
Liverpool,
L2 2AM
Bankers Santander
UK pic
Bootle,
Merseyside,
L304GB

Notes Unrestricted Restricted Total Total
Funds Funds Funds Funds
2021 2021 2021 2020
Income and Endowments F
from:
Donations
and legacies
2a 136,058 136,058 138,175
Charitable
activities
2b 5,751 5,751 12,344
Investments 2c 465 465 786
Other income 2d 695,911
Total income 142,274 142,274 847,216
Expenditure
on:
Charitable
activities
3 146,532 146,532 164,952
Total expenditure 146,532 146,532 164,952
Net (expenditure)/income,
net movement
in funds
(4,258) (4,258) 682,264
Total funds brought forward 9, 10 682,264 682,264
Total funds carried forward 8 - 10 678,006 678,006 682,264

2. Income and endowm e nts
fro
m:
Unrestricted
Restricted
Total Total
Funds Funds Funds Funds
2021 2021 2021 2020
a. Donations
and legacies
F
Offering and donations 1 I8,810 118,810 119,349
Gift Aid 'I7,248 17,248 18,826
136,058 136,058 138,175
Income from donations and legacies in 2020 related
wholly to
unrestricted funds
b. Charitable
activities
Bookstall 20 20 5
Conference
income
30 30 554
Friday fellowship
income
820
Funeral fees 1,349
HMRC Job Retention Scheme 350 350 541
Photocopying
income
49 49 83
Reach income 352
Rental income 5,230 5,230 8,020
Room hire 590
Sunday school 72 72 30
5,751 5,751 12,344
Income from charitable activities in 2020 related wholly to unrestricted funds
c.Investments
Bank interest 465 465 786
Income from investments in 2020 related wholly to unrestricted funds
d. Other income
Transfer ofassets from
number 1136312
charity 352,393
Right to use asset peppercorn lease 343,518
695,911

3. Expenditur e on Cha rita ble
activiti
es
Direct Support 8 Total Total
Charitable Governance
Expenditure Costs
2021 2021 2021 2020
To advance Christian religion, to
relieve hardship,
poverty
distress
and to advance
and
education
122,234 24,298 146,532 164,952
and training
a. analysed
as
follows:
202'I 2020
Direct charitable expenditure:
Staff salary costs 75,663 67,565
Pension 1,230 1,226
Youth group 844 95
Nursery 67
Utilities 2,073 7,033
Friday fellowship 2,836
Activities and events 427 488
Repairs 2,186 7,305
Cleaning 4,901 6,464
Missions 16,510 16,060
Fellowships and ministries 1,311 521
Evangelism and outreach 2,308
Donations and gifts 11,849 15,641
Speakers 3,322 3,190
Worship
and
music 97 714
Training 737
Travel expenses 83 372
Website costs 611
Conference 59
Subscription and memberships 755 576
Equipment 766
TV licence 158 155
122,234 133,964

2021 2020
Support 8 Governance
Staff salary costs
costs: 11,461 11,339
Pension 338 222
Church
office
—office costs 1,491 3,237
Insurance 5,798 6,389
Professional and legal fees 354 473
DBSfees 257 347
Sundry 88 5,160
Loss on disposal offixed assets 630
Bank charges 214 168
Accountancy 860 625
Depreciation 2,807 3,028
24,298 30,988
Total expenditure
activities
on charitable 146,532 164,952
All the above expenditure relates to unrestricted
funding.
(2020:anil
2021 2020
b. Staff costs
Gross wages and salaries 84,805 76,914
Social security costs 2,319 1,990
Pension 1,568 1,448
88,692 80,352

2021 2020
Charitable activities 3.5 3.5

4.Tangible fixed assets
Land 8 Fixtures 8 Music Total
Buildings Fittings Equipment
Cost: F
Balance at 1"September
Additions
in the year
2020 95,679 1,970
1,137
5,725 103,374
1,137
Disposals
in the year
(-) (1,050) (1,050)
Balance at31"August 2021 95,679 3,107 4,675 103,461
Depreciation:
Balance at 1"September
2020 1,711 394 573 2,678
Charge for the year 1,711 325 421 2,457
Disposals
in the year
(-) (-) (105) (105)
Balance at31"August 2021 3,422 719 889 5,030
Net Book Value at 31"August
2021
92,257 2,388 3,786 98,431
Net Book Value at 31"August
2020
93,968 1,576 5,152 100,696
There were no material
capital commitments
at
the year end. All fixed assets were use
the direct charitable
activities ofthe
charitable
incorporated
organisation.
5. Right to use assets
Leasehold Total
Cost:
Balance at 1"September
2020 343,518 343,518
Additions
in the year
Balance at31"August 2021 343,518 343,518
Depreciation:
Balance at 1"September
2020 350 350
Charge for the year 350 350
Balance at 31"August 2021 700 700
Net Book Value at 31"August 2021 342,818 342,818
Net Book Value at 31"August 2020 343,168 343,168

Movements in the Year
Funds Income Expenditure Funds
at beginning
ofYear
at End
ofYear
General Fund 339,096 142,274 (146,182) 335,188
Right to use asset—
Designated
343,168 (350) 342,818
682,264 142,274 (146,532) 678,006