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LIVERPOOL CHINESE
GOSPEL CHURCH
LIVERPOOL CHINESE
GOSPEL CHURCH
ANNUAL REPORT & FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31ST AUGUST 2024
Charity Registration No. 1179991

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LIVERPOOL CHINESE GOSPEL CHURCH
CONTENTS
Page
Trustees. Annual Report
Independent Examinerfs Report
13
Statement of Financial Activities
14
Balance Sheet
15
Notes to the Financial Statements
16

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LIVERPOOL CHINESE GOSPEL CHURCH
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST AUGUST 2024
The Truslees present their report and financial statements for the Charitable Incorporated
Organisation for the year ended 31st August 2024.
The financial statements have been prepared in accordance with the charity's trust deed. the
Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended
Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland published {FRS 102)
(effective 1$1 January 2019}.
OBJECTIVES AND ACTIVITIES
Is the advan￿ment of the Christian faith in accordance to the doctrinal statement in line with
the constitution lo the wider Liverpool area. 11 ha5 a specific ministry towards people of
Chinese language origin or heritage but provides a public place of Christian worship for three
language groups namely English. Cantonese and Mandarin wilhoul distinction for race or
culture.
The objects ofthe Church are..
To advance the Christian religion primarily but not exclusively in Liverpool and the
surrounding area. in accordance with the doctrinal basis hereafter slated.
To relieve hardship, poverty, distress and sickness primarily but not exclusively in
Liverpool and the surrounding area.
To advance the education and training of the public. primarily but not exclusively in
Liverpool and the surrounding area.
To further such charitable purposes as the trustees in their absolute discretion may from
lime to time decide.
Organlsatlon
The organisalion recewed CIO {charilable incorporated organisationl status on 191h September
2018. Transfer of assets and contracts were completed on 1 Sl September 2019. The Charity
1136312 {Ihe former unincorporated organisation} was formal￿ dissolved on 18th January
2022 through the Charity Commission.
There were three elected trustees and one Ex Officio trustee (by virtue of being the current
employed minister of the church). The Ihree elected trustees were re-appoinled on 23rd
October 2021 and are serving members of Ihe church with a three-year term. Currently Ihe
structure of the Iruslee board (TB) contains three elected trustees {of which there are
constitutional Iruslees through the office of a church elder) with four other posts including Ex
Officio Iruslee. chair of management team, Ireasurer and secrelary by appoinlment, and an
independent adviser {who is not a member of the church) appointed by the trustees to provide
expert advice on organisalional and spiritual matters. The church also has five other leadership
commillees. Three of these are languagelcongregalional committees, one for each of the three
languages used (Cantonese, English and Mandarin) in our services. Each of these three
committees is comprised of.. at least one pastoral worker, deacons and elders if there are any
and other church ministry leaders. The two other committees are the management team
(which is responsible for administration of church propety maintenance and resour
management) and the Earle Road Hub committee (which coordinates multi- congregational
activities al the additional 51te in the WavertTee area}. Each committee including the trustee
board meets a minimum of five times a year. All five committees and the pastoral slaff are
answerable lo and report to the trustee board ITB).

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Public Benefits
The trustees are increasingly aware of the need to demonstrate public benefit. The work of the
organisation and the funds il raises are wholly directed to the furtherance of the organisation's
aims and objectives as laid down by its governing document. The trustees take the view that
the organi5alion has satisfied the criteria for meeting the public benefit test as each of the four
objectives of the organisation have been met within this report period.
ACHIEVEMENTS AND PERFORMANCE
The CIO under the delegated supeNision of the four committees organise and run regular
(weekly) church services in Chinese (Cantonese and Mandarin) and English and an
assortment of other largely Christian ministry activities that include meetings during the week
for a variety of age, gender, language and training groups. This includes some emphasis on
the elderly and children's work where age specific groups are run from Junior Church (3-111 to
Youth work111 +1 and a younger adullslsludents group ministry. A regular table tennis session
is held to promote health and wellbeing. A mulli-congregation event involving an outdoor
Sunday seNice as well as family fun and games was organised in the summer in order to
promote cohesiveness and cooperation behveen the different language groups in this
organisation.
The church ne￿orkS with other Christian churches in the Liverpool City areas as well as
further afield within other Chinese speaking congregations in the North of England region
especially in the coordination of organising conferences. Localised church ministry initiatives
are supported lo a greater degree within the Merseyside area as part of the Together for the
Harvest Charity nehvork operating within the Mersey region where the church seeks to
collaborate with other Christian fellowships where we have mutual interestslprojecls
particularly towards the Toxleth, "Chinatown. and city area of Liverpool. We are also members
of the Evangelical Alliance.
Health and safety awareness at all levels along with accessibility issues continue lo be
reviewed and improved. Safeguarding procedures. training and awareness of national issues
have also been closely m0nrto￿d by the trustee board {TB}. Robust procedures have ensured
that all child orientated evenls have had the required Disclosure and Barring Service IDBS}
checks on staff and volunteers. Those who work with vulnerable adults are a150 subject to DBS
checks. Regular training of fire marshals (comprising of a team of paid slaff and volunteers}
that are delivered by designated BAFE (British Approvals For Fire Equipment) and SSAIB
(Security Systems and Alarms Inspection Board) approved company in order to maintain the
standard of fire safety within the organisalion.
In line with UK GDPR (General Data Protection Regulation) and Data Protection Act 2018, the
organisation has implemenled a Privacy and Data Protection Policy in order to meet the
requirements of these legislations. The organisation is registered wilh the Information
Commissioner Office {ICOI and regularty reviews and monitors the storage, handling and
management of personal and sensitive data.
The additional site in the Wavertree area provides opportunities for further gospel outreach
activities and community related projects. It currently provides a base for a local charity that
runs educational and social support projecls for ethnic minortty communities within the local
area. A regular midweek parent and toddler group also caters to the needs of the local
community.
An internship was offered to one of the members of the church who was sludying for
theology degree September 24 for 2 years.

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This internship provides this member with an opportunity to develop the skills in pastoral care
as well as supplement Ihe pastoral needs of the church. The intern supports Ihe ministries
within the Cantonese congregation.
The church has continued to support and consolidate the work among Mandarin and
Cantonese speaking population and the Merseyside English speaking community.
Cantonese Speaking Perspective
The number of people attending this congregation continues to increase steadily and has
doubled over the last 3 years.
The 2 COCM missionaries. intern pastoral worker and our current volunteers continued to
equip and envision eslablished believers to see their experience as some training ground for
developing higher service responsibilities and leadership. Various Iraining events and bible
study groups including theological and leadership training as well as counselling training wilh
accredited organi5alions have helped develop emerging leader5 and minislry workers with a
key emphasis on theological understanding. Half a dozen members have completed
theological courses run by established seminaries. Some results have been seen with
personal development in the lay leaders who are better equipped lo serve and fulfil leadership
P051tions. Team building activities continued to be held lo further equip the volunteer
leadership team in administering their duties.
Apart from the weekly Christian Sunday SeNices led by the pastoral team, a fortnigtttly
Christian Service on Saturdays started this year in order lo meet the demands of increasing
numbers in the congregation. Regular weekday groups to provide bible teaching and spiritual
and social support lo the various groups are led by the pastoral team and lay leaders were
held, with a mixture of in-person and online meetings. The different groups cater for the needs
of young adults, older adults, the elderly, children. youths, universityl college students, couples
and families. A pastoral care team has been established lo further enhance the spiritual,
emotional and pastoral support offered lo the members attending this congregation. Ministry
teams established include choir, flower arrangement, busking group, conversational English
classes, seeker fellowship (to provide an introduction and initiation to the Christian faithl, yOLtth
group, university students group. young adults group. couples ministry and bible study groups
catering to those from different backgrounds and with different spiritual malurily and needs.
Other events organised include musical performances, prayer meetings, seminars to support
emotional stress, parenting seminars. marriage support, couples festival, worship training,
evangelistic events, discipleship courses and Hong Kong Bible Conference with guest
speakers to share about the Christian life and other seminars to help members share their faith
or promole further personal and spiritual development. Social events such as the flower
arrangement club, the table tennis club, outdoor excursions are valuable team building
opportunities that also promote physical and mental wellbeing. Olher social events that
coincide with cultural festivals are also opportuntties to bring people together and promote
cohesiveness and friendships.
As before, some emphasis has been given lo the needs of the elderly as Ihis congregation is
still the oldest demographically. Regular in-person and online meetings lo promote the mental
wellbeing and lo help overcome the social isolation oflen experienced by this group were held.
The overseas university student's ministry continued to develop with regular meetings and
social groups. This ministry is led by the intern pastoral worker with support from the rest of the
pastoral team, and helps to promote personal spiritual development, social interaction and the
initial practical help for new students from overseas. Each year following the fresher's week, a
welcome meeting is held.

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We have helped them to be aware of sludenvgeneral lrfe in the UK as well as assisting in their
practical orientation of all things pertaining to Liverpool including some "Scouse" terminology.
The North England Easter conferen￿ INEECI is a Conferen￿ oiganised jointly by seven
Chinese churches in the region of northern England. We have an ongoing participation as well
as having a substantial role in the organisation of the conference where it provides valuable
experience for the volunteers and delegates alike providing nol just for spiritual enrichment but
also provides valuable nelworking opportunities as well.
We continued to take part in the Christmas Shoebox Appeal (organised by the charity
Samaritan's Purse) to provide gifts for underprivilegedlimpoverished children in other countries
especially in African continent in December. and a fanlaslic opportunity for parents to teach
their children about sharing with otheis.
In view of the unrest over the recent years in Hong Kong and the UK government's scheme to
welcome and relocate British nationals living in Hong Kong via the BNO (British Nationals
Overseas) visa scheme, a large number of Hortg Kong Chinese has arrived in the UK including
the Liverpool City Region over the last 4 years. This organisation received and supported
newcomers arriving from Hong Kong by offering a befriending Servi￿ as well as Pfaclical help
and advice on accessing local facilities and services. New support groups were started to help
meet the spiritual needs of this group. An English language class run by volunteers was also
started lo help newcomers improve their English and help them to participate fully in different
aspects of daily life within the UK. The needs of their children were also considered, and an
additional bible class held in the Cantonese language was started. Additional midweek adult
bible classes lo meet the needs of the newcomers have also been established. There is scope
to promote the inlegralion. adjustment and acceptance of the newcomers and existing
members with each other.
With the arrival of new families from Hong Kong and the steady rise in numbers pose a unique
sel of challenges, including the foreseeable shortage of space within the building for worship
services, language and cultural barriers and the need for integration into British society.
English Speaking Perspective
The Engli5h-speaking congregation has continued lo invest strategically in a variety of areas.
The volunteer leaders and ministry Workers assist the pastor in administering worship services,
as well as lead in the youth, the young adults and young family's groups. This year, in order to
promote inclusion and cohesiveness, monthly all age Sunday services (attended by children,
youth and adulls) followed by a pot luck meal was established.
The Sunday School {Junior Church) continued lo support those who are between the ages of 3
to 11 years whose parents allend the church from all congregalions. The annual Summer
Holiday Club (run by the charity Kids Inc.) was held as previous years. This one-week
programme supports the regular Junior Church as well as offering children in the wider
community the opportunity to join in a professionally developed programme of summer fun and
Christian enrichment.
The Youth Group continued to support the needs of the young people {between 11 to 18
years}, helping Ihem to develop and strengthen their family relationships and lo explore
universal morality from a spiritual perspecltve. Over the summer holidays, midweek social
events and outings were organised lo increase opportunities for physical activities and social
interaction and help develop social skills amongst this age group.
The annual NEEC conference held in the English language was held for adults and youths.
This regional conference is run for the benefit of church fellowships across Ihe Northern region
and also helped our own church members enrich their spirituality.

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11 is a close collaboration of vested churches and provides invaluable social networking
opportunities. This event also provided social developmenl opportunities for the youths.
The student ministry has continued much like in previous years. The social and emotional
welfare of student5 in tertiary education. as well as their spiritual needs. are mel through
regular groups providing studies regarding the Christian faith, practical help and support lo
help students to develop social independence as they gain further life experience.
In order to cater for the needs of families with young children. regular meetings of families with
the aim of building friendship and reducing social isolation through fun days. games, meals
and outdoor activities. Such activities aim lo promote wellbeing and support parents in Iheir
role of parenting as well as children in developing social and interaction skills.
The millennial and post-millennial groups (younger adults aged around 18 to 35 years
generalioiis Y and Zl continue lo meet regularly for a Young Adults fellowship programme. The
programme has been tailored towards their needs, exploring various life issues facing ihem,
including relationships, identity and social interaction. There is also a greater emphasis on
support around parenting and young families.
Among the mid-week activities for adults are fortnighlly men's and women's groups that
promote the teaching and understanding of biblical leaching. as well as social and spiritual
support.
There are increased energies frjr supporting the millennial and posl-millennial groups. This
group's attendance has shown an increase as well as a rise in the proportion of younger
couples and those with young families. Prudent planning has been made lo cater for this
expanding group as this will likely have some impact on nursery and junior church provision in
the foreseeable future requiring more resources and planning for the development of current
volunteers and investment into new ones.
On top of the normal gifts to other charity organisalions, we have participated in the "Shoebox
Appeal" {organised by the charity Samaritan's Purse) to provide gifts to
underprivilegedlimpoverished children in other countries especially in African Continent in
December.
Mandarin Speaking Perspective
The Mandarin speaking congregation is still without a pastoral worker and the pastoral
respon5ibililies and administration have been largely taken over by volunteers from the
leadership team and lay leaders from the trustee board ITB). The need to recruit a pastoral
worker for this congregation is still a priority with the TB evaluating all options and applicants
for the post.
There is continued development and investment into lay leadership with regulaT training events
and meetings to assist personal development as leaders as well as scriptural enrichment.
Young families, young children and teenagers make up more than half the congregation. In
order lo meet their needs, weekly bespoke bible teaching and parenting clubs are held. Junior
Church and Youth Group also cater to the children from these families. Social events for the
children and youth over the summer holidays including games and day trips were organised.
Emphasis is placed on the emotional and social development as well as mental wellbeing of
the children and youths. Regular group meetings to provide parenting support and children's
activity groups have also been organised.
A variety of groups meel for social enrichment. discussions over faith matters and collaboration
with others for discipleship.

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This includes book clubs, choir. universtty students. activity group, training on Christian
worship and service. discipleship Iraining, prayer meetings and bible study classes. These
events are held either in person or online. In collaboration with Bible Studies Fellowship lan
international bible teaching organisalion), a bespoke weekly bible teaching in the Mandarin
language is run lo cater for the ladies in the community whose preferred language is Mandarin.
Small group meetings were also held lo support and care for those who are new lo the
Christian faith as well as Ihose who would like to be introduced and initiated to the faith.
Sunday worship services continue lo be broadcast live online in order to meet the needs of
members who are unable lo attend in person due to various reasons including poor physical
health.
The regular support of missionaries under the auspices of the Chinese Overseas Christian
Mission ICOCM} has a150 beeii extremely beneficial in supporting the work of the church, as
we continue to meet the challenges of general ministry without the ServI￿S of a dedicated
Icongregationall employed pastoral worker for the lime being.
Professional and expert guests have been invited lo deliver training, enrichment and
inspiration over spiritual issues and personal development. Events to provide training in the
areas of spiritual development and Christian discipleship with invited guest Speakers continued
to be organised by the church. Some of the members were able lo lake advantage of the
training offered by other like-minded Chrislian organisalions, such as COCM, Ambassador for
Christ, Hope for the Heart and DTC (Discipleship Training Conference).
The work among the university students continued with regular meetings to explore spiritual
mallers in a language of choice and social activities. Apart from spiritual development, such
activities create opportunities for the sludents lo provide peer support and develop social
networks, friendships and emotional maturity. Other events include students welcome during
university fresher's week, weekend away, disciple training camps organised for them by New
Creation Life Ministries and Chinese Overseas Christian Mission ICOCMI.
Opportunities for social enrichment of families and children alike are regularty on the agenda at
leadership gatherings. Social gatheTings were held whenever possible to coincide with publicl
bank holidays and cultural feslivals, such as Chinese New Year, Spring festival. the Mid-
Autumn Festival, Christmas, Easter. Father's Day and Mother's Day. Members of the
congregation spending an entire day making rice dumplings {traditional food during Dragon
Boat Festival) is an example of social events during such festivals held to help strengthen the
relationships and bonds among the members.
Many members also attended the North England Easter Conference (NEEC}, 8 conference
organised jointly by seven Chinese churches in the region of northern England. We have an
ongoing participalion as well as having a substantial role in the organisalion of the conference
where it provides valuable experience for the volunteers and delegates alike providing not just
for spiritual enrichment bLFt also provides valuable networking opportunities as well.
Financial support
The organisation makes a number of donations on a regular basis lo some other charitable
organisations dependent upon our annual budget. Donations have also been set aside each
year (from the Mission Fund) lo provide regular support for individuals in their work in the
furtherance of the Christian faith as full time missionaries. In some inslances, the organisation
makes a limited number of donations lo individuals, like training that would enhance the
ministry of an individual. The support this year has included the following ministries or
conferences-

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Wy¢liffe Blble Translators
Breakthrough HK Ltd
Amazing Hope 4U
Operation Mobilisation IOMI
Tearfund
Christian Fellowship School
Open Doors UK
Chinese Overseas Christian Mission {COCMI UK
Dlsciples Tralnlng Conference UK
In addition, an interest free loan of £25,000 had also been offered last financial year lo Leeds
Chinese Christian Church to support their renovation project, which was paid back in full by
this financial year.
The main source of income for the organisation is regular offerings from members and friends
who support our work. The organisation has a normal accounting year of September to August
of the following year. Gift aid has been encouraged over the years, and the increased
proportion has helped the organisation lo reclaim a significant amounl of tax from HMRC. The
budget for accounts includes this tax rebale.
FINANCIAL REVIEW
Tolal income for the year was £191,109 {2023'. £191.815)
Total expenditure for the year was £184,775 {2023.' £163.647J. leaving a surplus for the year of
£6,334 {2023'. surplus £28,168). All income and expenditure are unrestricted.
Al 31st August 2024 the Charitable Incorporated Organisation's reseNes slood al £730,340
12023. £724,006).
RISK MANAGEMENT
The main risks lo which the Charitable Incorporated Organisation is exposed to as identified by
the Trustees have been considered and systems have been established to miligale those
risks.
Analysis of the organisation's accounts in summary has proved them lo be generally sound
and ahead of budget in light of the financial climate. The Iwslees have endeavoured lo identify
all major financial risks facing the organisalion so that appropriate preventative steps lo
mitigate them have been taken. One of these measures wa5 a more transparent salary and
pay scale for staff which not only reflected service records bul also the prevailing financial
climate. The trustee board continues lo strive for ethical systems of management and Christian
leadership. It also examines issues surrounding ethical finance and banking slability. There is
an ongoing drive to review decision making processes with the aim of developing a more
efficient leadership structure.
RESERVES POLICY
The trustees have agreed a reserves policy of three monlhs. operating cosls
At the end of the financial year, unrestricted funds tolalled £730,340 of which £103,834 is
represented by tangible assets and £341,767 represented by intangible assets (see note 8),
leaving surplus free reserves of £284,739 12023.. surplus £283.7371. The charity requires
£46,194 for three months, running costs and £22.056 for redundancy provision, a total of
£68.250.

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The remainder of the unrestricted general fund balance will enable the organisation to
continue its 5UPPOrt in the following areas.. building maintenance, mission fund (if suitable
short lemi mission projects that are in keeping with the organisation's objects are identified)
and emergency fund (in the event of unforeseen circumstances that require emergency
evacuation of the current premises and procurement of temporary premises). There is also
provision for financial assistance to church members who may have inadvertently fallen
victim to severe financial hardship and for part funding the cost of any suitable lay church
member{sl that intend to undertake further training in theology or church ministry. All
funding is subject to approval by the trustee board.
Our financial arrangements are closely monitored. It is the desire of the trustee board to
ensure that any reserve capital is kept in ethically sound financial institutions whilst seeking to
practice sound governance in robustly protecting these financial interests and is regularly
looking al various options for the future.
As we enter an era of austerity and financial crises including the cost-of-living crisis. we are
expecting there to be a decrease in contribution to the organisalion through regular giving by
our members and friends. In addition. the rise in fuel costs globally is likely to impact on the
energy bills in this organisalion. 11 is expected Ihal this organisation, like many others, will have
lo tap into its reserves lo cover the costs of day-to-day function and energy bills.
The organisation continued to ensure that sufficient funds would be available to cover the
salaries of 2 more church workers as recruitment had been ongoing for pastoral staff for the
Mandarin speaking and youth ministries.
PLANS FOR THE FUTURE
The trustees continue with a timetabled programme of modernisalion by updating or creating
policies in order to ensure the organisation's structure and day to day running to be fully
compliant with any legal requirements operating within the UK. There is a drive by the trustees
lo seek out good code5 of practice in our operations and day to day management. Existing
policies have been scrutinised to ensure that they are robust enough lo be clearly understood,
transparent and resilient lo public scrutiny.
Each of the language committees will explore avenues for expansion of our WOTk and how we
can benefit the target audience beller and lo serve them better. In particular, Ihe Cantonese
speaking congregation is consolidating plans lo cater for the needs of the increasing number of
immigrants belonging lo this language group in recent years. The Mandarin speaking
congregation is seeking lo belter meet Ihe needs of families as the number of teenage children
increases. The English-speaking congregation is exploring ways lo build resilience especially
within the Gen Y age group as well as thinking about the needs of the surrounding community.
This includes looking at the changing demographics of the surrounding community and the
ever-changing sludenl population in Ihe cily.
The search for a full-time pastoral worker lo serve in the Mandarin speaking congregation is
ongoing. The organisalion has received additional support from COCM (Chinese Overseas
Christian Mission), a UK based charity that supports Chrislian mission through the sending of
Christian missionaries throughout UK, Europe and beyond, which provided a missionary
couple (husband and wrfe couple} to seTve in the Cantonese speaking congregation,
to cater both for the needs of the second and third generalion Chinese communities in the
local area and the first-generation Chinese including new immigrants to this country, to support
their spiritual needs and day to day practical needs. However, due lo the rapid increase in
demand within the Canlonese congregation as the number of worshippers rise steadily each

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week, the recruitment of an additional pasloral staff has become a priority. In the interim, a part
leTm intern pastoral worker, who is currently completing studie5 in Theology college. is
supporting the missionary couple in this work. It is also anticipaled that the pastor for the
English-speaking congregation may retire in the next financial year and plans are being put in
place lo recruit another pastoral worker to take over the responsibililies of the pastor.
We continue lo explore Ihe possibilities of a closer collaboration in inner city partnerships with
other organisalions with similar objectives. It is planned that this collaboration will contribute
resources to create community enrichmenl projects for those from different ethnic backgrounds
within the community that have shown some inner-city deprivation in the past. With the recent
influx of immigrant population of various ethnic groups, not exclusively of ethnic Chinese, other
avenues including a new expression of Christian social care as well as educalional aclivilies to
enhance learning and living standards of those whose first language is not English are in the
developmental stages with a lol of investment into human resour￿ preparation and training.
The organisation has been reviewing ils own practices and carbon footprint and is delemiined
to play ils part in the global and national action of climate change and to promote sustainability.
We are looking at ways of increasing the use of biodegradable material, lo replace regularly
used disposable utensils and consumables wilh those made of biodegradable material and to
encourage members lo bring their own reusable utensils whenever possible. We have been in
the process of replacing old electrical equipment with newer more energy efficient ones. The
old boiler heating system has been replaced with newer more efficient one with separate
temperature control and timer for each section of the building. Other possibilities include
investment in the use of more sustainable energy and making our buildings greener in the use
of resources, increasing recycling and reducing waste in the medium and long tenn. The
organisation has also invested in information technology and moving fotwards with the use of
online meetings, in order to reduce travel and fuel cost. This would contribute towards our
strategy of reducing our carbon footprint and promoting sustainability-
The expansion of our work and development of new ministries will have lo take into account
the fallout and effects of post-covid pandemic and the uncertain impact of the re￿nt socio-
economic downturn on the local community and possible emergence of greater Social needs
and hardship. The organisalion would also like lo increase its efforts toward providing for those
in vulnerable groups such as those wilh special needs and disability and Ihe elderly and to be
more socially inclusive and diverse in our approach.
The organisalion is also reviewing its use of the additional premises in the Wavertree area.
More recently, the demand for the use of this premises has significantly reduced as many
charities are facing financial challenges and many of our organisalion's activities have gone
online. In addilion, the cost of maintaining this Art Deco building is also rising significantly. The
trustee board is considering the future of thi5 premises including the possibility of disposing of
STRUCTURE. GOVERNANCE AND MANAGEMENT
Liverpool Chinese Gospel Church is a registered Charitable Incorporated Organisation ICIOI,
number 1179991 registered on 19th September 2018, under the terms of the Conslitulion dated
15th October 2017.
Eligibility for trusteeship
Every Trustee shall be a member ofthe church.
10-

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Number of charity trustees
There musl be al least four charty trustees.
Elected charity trustees
At every third annual general meeting of the members of the Church. at least 2 elected charty
Iruslees shall retiie from office.
The vacancies so arising may be filled by the decision of the members at the annual general
meeting on prior recommendation by the Trustees.
The members lon prior recommendalion by the charity trustees of suitable candidates) or the
charity Iruslees may at any time decide to appoint a new charity trustee.
Information for new charity trustees
The charity trustees will make available to each new charity trustee, on or before his or her first
appointment..
la} a copy of this constitution and any amendments made to it., and
Ib) a copy of the Church's lalesl Iruslees. annual report and slatement of accounts.
REFERENCE AND ADMINISTRATIVE DETAILS
Name
Liverpool Chinese Gospel Church
1179991
Charity number
Address & Offlce
11 Great George Square,
Liverpool.
L15DY
Tru8tèe8
The members of the Board of Trustees are a8 follows..
Eric Luk Yau Chan
Tommy Ho Yin Kwan- Chair
Rev David Seibolh
Dr Maw Joo Tan
(Resigned 181 October 2024)
Additional Board
Pasta Pong Lai
Agatha Mak
Daniel Yeo
James Liu
(Pastor- Independent Adviser)
(Treasurer)
(Secretary)
(Chair of Management Team}
(Elderl
(Pastor)
(Elderl
(COCM Chinese Overseas
Christian Mission) missionary
{COCM missionary)
(Interim Pastoral worker)
Pastoral Team
Eric Luk Yau Chan
David Seiboth
Maw Joo Tan
Wayne Cheung
Esther Ngan
steven Siu

Docusign Envelope ID.. FBB79E3D-92FE485>8E3&1BEA469C1179
LIVERPOOL CHINESE GOSPEL CHURCH
TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31- ALIGUST 2024
Church Staff
Janet Dyu
David Seiboth
Church administrator)
(Pastor)
Independent Examiner Ylng Huang ACCA
clo LCVS
151 Dale Street.
Liverpool.
L2 2AH
Bankers
Santand8r UK plc
Bootle,
Merseyside. L30 4GB
Slgned on b8half of the Trustee8
/8-tr- >dO
Tommy Ho Y
n Kwan, Trustse
Date
12-

Docusign Envelope ID.. FBB79E3D-92FE485>8E3&1BEA469C1179
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
LIVERPOOL CHINESE GOSPEL CHURCH
I report on the accounts of the Charitable Incorporated
Organisation for the year ended 3151 August 2024 which are set
out on pages 14 10 24.
Res
ective
res
onsibilities of
trustees and examiner
The chariVs trustees are responsible for the preparation of the
accounts. The charity's Iruslees consider that an audit is not
required for this year under section 144 of the Charities Act 2011
{the Charities Act) and that an independent examination is
needed.
It is my responsibilty to..
examine the accounts under section 145 of the Charities Act,
to follow the procedures laid down in the general Directions
given by the Charity Commission (under section 14515}Ib} of
the Charities Act. and
to stale whether particular matters have come to my allention.
Basis of inde
endent
examiner's statement
My examination was carried out in accordance with 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 the 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, vièw and the report is limited to those
matters set out in the Statement below.
Ind8
endent 8xamineWs
statement
In connection with my examination. no matter has come to my
attention:
{11 which gives me reasonable cause to believe that in any
material respect the requirements..
lo keep accounting records in accordance with seclion
130 of the Charities Act.,
lo prepare accounts which accord with the accounting
records and compty with the accounling requirements of
the Charities Act
have not been met., or
12) to which, in my opinion, attention should be drawn in order to
enable a proper understanding of the accounts to be reached.
Name:
Ying Huang
Relevant professional qualification or body.. ACCA
Address.. clo LCVS 151 Dale Street, L2 2AH
Dated..
5/19/2025
13

Docusign Envelope ID.. FBB79E3D-92FE485>8E3&1BEA469C1179
LIVERPOOL CHINESE GOSPEL CHURCH
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST AUGUST 2024
Notes
Unrestricted Restricted
Funds
Funds
2024
2024
Total
Funds
2024
Total
Funds
2023
Income and Endowments
from:
Donations and legacies
Charitable activitie5
Investments
2a
2b
2¢
173,682
11.855
5,572
173,682
11,855
5,572
171 ,692
16,507
3,616
Total Incomo
191,109
191,109
191,815
Expenditure on:
Charitable activities
184,775
184.775
163,647
Total expenditure
184,775
184,775
163,647
Net Incomo, net movoment
in funds
6,334
6,334
28,168
Total funds brought forward
9.10
724.006
724,006
695,838
Total funds carried forward
8-10
730,340
730,340
724,006
The notes on pages 16 to 24 form part of these accounts.
All the above amounts relate to continuing activities of the Charitable Incorporated
Organisation
14-

Docusign Envelope ID.. FBB79E3D-92FE485>8E3&1BEA469C1179
LIVERPOOL CHINESE GOSPEL CHURCH
BALANCE SHEET AS AT 31ST AUGUST 2024
Notes
31¥t August 2024
3191 August 2023
Flxed assets
Tanglble fixed assets
Right to use asset
103.834
341.767
98,151
342,118
445,601
440,269
Current as8et8
Debtors
Cash at bank and In hand
2,331
304,553
49,604
235,692
306,884
285.296
Current Ilabllltles
Credltors.. amounts falllng
due within one year
(22,145)
(1,559)
Net current a8sets
284,739
283,737
Total as8et8 less current Ilabilltles
730.340
724,006
Funds:
Unreslrlcted fiJnds
Restricted funds
730,340
724.006
8,10
730,340
724,006
Approved by Trustees on .....
15
Tommy Ho Yln
wan, Trustse
Maw
00 Tan, Trustee
15-

Docusign Envelope ID.. FBB79E3D-92FE485>8E3&1BEA469C1179
LIVERPOOL CHINESE GOSPEL CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
5T
1. Accounting Policies
Basis of Accounting
The financial stalemenls have been prepared in accordance wrlh the Statement of
Recommended Practice.. Accounting and Reporting by Charities preparing their accounts
in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of
Ireland IFRS102} ISORP 2019) and the Financial Reporting Standard applicable in the
United Kingdom and Republic of Ireland {FRS1021 leffeclive 1BI January 20191 and
Charities Act 2011.
The financial statements have been prepared under the historical c051 convention with
items recognised at cost or transaction value unless olherwise staled in the relevanl
notels} to these accounts.
The financial statements are prepared in sterling, which is the functional currency of the
charity. Monetary amounts in these financial statements are rounded to the nearest £.
The Charitable Incorporated Organisalion has tsken advantage of the provisions in the
SORP for Charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of
Cash Flows.
Golng concorn
At the time of approving the accounts. the Trustees have a reasonable expectation that
the Charitable Incorporated Organisation has adequate resources to continue in
operational existence for the foreseeable future. The Trustees continue lo adopt the going
concern basis of accounting in preparing the accounts.
Fund accounting
Unreslricled funds are the ¢haritable Incorporated Organisation's free reyeNes available
for the Trustees lo apply in accordance with the charitable objects.
Reslricled funds are subject to specific restrictive conditions imposed by the donor. All
restricted fund5 are accounted for as restricted income and expenditure for the purposes
Is charged to the fund.
Income recognltlon
All income is recognised once the Charitable Incorporated Organisalion has entitlement to
the income, there is sufficient certainty of receipt and so il is probable Ihal the income will
be received, and the amount of income receivable can be measured reliably.
Donations and legacies comprise donations which are recognised in the accounts when
received, with the exception of known legacies which are accounted for when their receipt
is certain.
Income from charilable activities is recognised on an accrual's basis except for grants
receivable. which are recognised on the dale on which their unconditional payment IS
confirmed by the donor.
Income from investment relates to bank interest received and is recognised when the
amount is certain.
16-

Docusign Envelope ID.. FBB79E3D-92FE485>8E3&1BEA469C1179
LIVERPOOL CHINESE GOSPEL CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2024
Fixed Assets
Capital expenditure of more than £200 is treated as a fixed asset and is written off over its
useful economic life as below..
Land & Buildings
Music Equipment
Fixtures & Fittings
Right to use asset
Expenditure recognltlon
Liabilities are recognised as soon as there is a legal or constructive obligation committing
the Charitable Incorporated Organisalion to that expenditure. il is probable that settlement
will be required, and the amount of the obligation can be measured reliably.
All expenditure is accounted frjr on an accrual basis. All expenses, including support costs
and governance costs, are allocated or apportioned to the applicable expenditure
headings in the Statement of Financial Activities. Support and governance costs are
applied to unrestricted funds unless specifically included in the reslriclions, as specified
by the donor.
Expenditure on charitable activities relates to the operation of the charity comprising of
direct charitable expenditure to meet the objectives of the Charitable Incorporated
Organisation. Support and governance costs relate to the management and operation of
the Organisalion and also compliance with constitutional and statutory requirements in
producing the annual report. These are deall with in the Statement of Financial Activities
when payment has been approved by the charity.
Cash and cash equlvalonts
Cash and cash equivalents include cash in hand, deposits held al call with banks. other
short-lerm liquid investments with original maturities of three months or less. and bank
overdrafts.
2% per annum straight line basis
100A per annum reducing balan￿ basis
200A per annum reducing balance basis
Over the tern of the lease
Flnanclal Instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments,
and Section 12 '01her Financial Instruments Issues, of FRS 102 to all ils financial
inslrumenls.
Financial instruments are recognised in the charity's balance sheel when the charity
becomes party to the contractual provisions of Ihe instrument.
Financial assets and liabilities are offset, with the nel amounts presented in the financial
statements, when there is a legally enforceable right lo set off the recognised amounts
and there is an intention to settle on a net basis or lo realise the asset and settle the
liability simultaneously.
Basic financial assets
Basic financial assets, which include debtor5 and cash and bank balances, are initially
measured at Iransaclion Pri￿ including transaction costs and are subsequently carried at
amortised cosl using the effective interest method unless the arrangement conslitules a
financing transaclion, 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 amorlised.
17-

Docusign Envelope ID.. FBB79E3D-92FE485>8E3&1BEA469C1179
LIVERPOOL CHINESE GOSPEL CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31sf AUGUST 2024
Basic financlal liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at
transaction price unless the arrangement constitutes a financing Iransaclion, where the
debt instrument is measured at the present value of the future receipts discounted al a
market rate of interesl. Financial liabilities classified as payable within one year are not
amort15ed.
Debt instruments are subsequently carried at amortised cost. using the effective interest
rate method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or
are discharged or cancelled.
Critlcal accounting estimates and judgements
In the applicalion of the charity's accounting policies, the trustees are required to make
judgements, eslimales and assumptions about the carrying amount of assets and
liabilities that are not readily apparent from other sources. The estimates and associated
assumptions are based on historical experience and other factor5 Ihal are considered to
be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an on-going basis. Revisions
to accounling estimates are recognised in the period in which the estimate is revised
where the revision affects only that period. or in the period of the revision and future
periods where the revision affects both current and future periods.
All expenditure is accounted for on an accrual basis. All expenses, including support costs
and governance costs, are allocated or apportioned to the applicable expenditure
headings in the Statement of Financial Activities. Support and governance costs are
applied to unrestricted funds unless specifically included in the restrictions, as specified
by the donor.
Cost of charitable aclivities relates to the operation of the charlty comprising of direct
charitable expenditure to meet the objectives of the charity. Support and governance
cosls relate to the management and operation of the organisation and also compliance
with conslitulional and statutory requirements in producing the annual report. These are
dealt with in the Statement of Financial Aclivities when payment has been approved by
the charity
Taxation
Income and gains are exempl from laxation as they are received and applied for
charitable purposes only. The Charitable Incorporated Organisation benefits from various
exemptions from taxation afforded by lax legislation and are not liable to corporation tax
on income or gains falling within those exemptions. The Charitable Incorporated
Organisation is not able to recover Value Added Tax. Expenditure is recorded in the
accounts inclusive of VAT.
18-

Docusign Envelope ID.. FBB79E3D-92FE485>8E3&1BEA469C1179
LIVERPOOL CHINESE GOSPEL CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
ST
2. Income and endowments from:
Unrestricted Restricted
Funds
Funds
2024
2024
Total
Funds
2024
Total
Funds
2023
a. Donations and legacies
Offering and donations
Gift Aid
154.293
19.389
154,293 150,692
19,389
21,000
173.682
173,682 171,692
Income from donations and legacies in 2024 related wholly to unrestricted funds
b. Charitable activities
Bookstall
Children's Summer Club
Events and Funerals
Photocopying income
Rental income
30
570
350
79
10,826
30
570
350
79
10,826
60
984
935
72
14,456
11,855
11.855
16,507
Income from charitable activities in 2023 related wholly to unrestricted fvnds
c. Invostmonts
Bank interest
5,572
5,572
3,616
Income from investments in 2023 related wholly to unreslricled funds
3. Expenditure on Charitable actlvltlos
Dlrect
Charitable
Expenditure
2024
Support &
Governance
Costs
2024
Total
Total
2024
2023
To advance Christian religion, to
relieve hardship, poverty and
distress and to advance education
and training
152,957
31.818 184,775
163,647
19

Docusign Envelope ID.. FBB79E3D-92FE485>8E3&1BEA469C1179
LIVERPOOL CHINESE GOSPEL CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2024
analysed as follows-.
2024
2023
Direcl charilable expenditure..
Staff salary costs
Pension
Youth group
Nursery
41,847
271
614
126
7,466
3.636
1,537
4,852
13,828
49,370
1,339
215
15,622
5.707
3,744
362
35.378
103
164
5,681
208
1,338
3,959
13,405
40,355
2,212
Friday fellowship
Activities and events
Repairs
Cleaning
Missions
Fellowships and ministries
Evangelism and outreach
Donations and gifts
Speakers
Training
Travel expenses
Conference
Subscription and memberships
Equipment
TV licence
21.976
5,536
1,132
319
250
891
1,952
159
1.631
649
141
152,957
135,018
2024
2023
Support & Governance costs..
Staff salary costs
Pension
Church Offl￿- office costs
Insurance
Professional and legal fees
DBS fees
Sundry
Bank charges
Accountancy
Depreciation
12,022
361
2,576
4,619
4,069
378
1,690
349
1,086
4,668
11,889
366
2,599
5,473
1,848
323
1,037
334
970
3,790
31,818
28,629
Total expenditure on charitable
activities
184,775
163,647
All Ihe above expenditure relates to unrestricted funding. (2023.. £nill
-20-

Docusign Envelope ID.. FBB79E3D-92FE485>8E3&1BEA469C1179
LIVERPOOL CHINESE GOSPEL CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
5T
2024
2023
b. Staff costs
Gross wages and salaries
Social security costs
Pension
53.869
47,267
632
469
54.501
47,736
Particulars of employee5:
The average number of employees during the year, calculated on the basis of full-lime
equivalents, was as follows..
2024
2023
Charitable activities
No employee received emoluments of more than £60.000 during the year.
The Trustees are not remunerated for their services and are not included in the above
number of employees.
4. Tanglble flxed assets
Land & Flxtures &
Muslc
Buildings
Fittlngs Equipment
Total
Cost.,
Balance at 1$1 September 2023
Additions
95.679
9.323
10.000
4,675 109,677
10,000
Balance at 31st August 2024
95,679
19,323
4,675 119,677
Depreciation:
Balance al 1 $1 September 2023
Charge for the year
6.844
1.712
3.073
2,300
1,609
305
11,526
4,317
Balance at 31st August 2024
8.556
5,373
1,914
15,843
Net Book Value at 31st August
2024
87,123
13,950
2,761 103,834
Nel Book Value al 31 $1 August
2023
88,835
6.250
3,066
98,151
There were no material capital commitments al the year end. All fixed assets were used in
the direct charitable activities of Ihe charitable incorporated organisation.
21

Docusign Envelope ID.. FBB79E3D-92FE485>8E3&1BEA469C1179
LIVERPOOL CHINESE GOSPEL CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2024
5. Right to use assets
Leasehold
Total
Cost:
Balance al 1. September 2023
Additions
343,518
343,518
Balance at 315t August 2024
343,518
343,518
Depreciation,.
Balance al 151 September 2023
Charge for the year
1,400
351
1,400
351
Balance at 31st August 2024
1.751
1.751
Net Book Value at 3151 August 2024
341,767
341,767
Net Book Value al 3131 August 2023
342,118
342.118
The charity has been granted a peppercorn lease from 23￿ February 2001., the lease term
is 999 years. As at 10th October 2019 the property value was £350,000.
6. Debtors
2024
2023
Prepayments
Debtors- Gift Aid
Other Debtors
2,331
3,604
21,000
25,000
2,331
49,604
Other debtors is a loan made to Leeds Chinese Christian Church for the extension of
existing church buildings. The loan is interest free until 3151 March 2029 and is due for
repayment in full not later than 301h June 2029. This was repaid in full during YE 31 sl August
2024
7. Creditors.. amounts tslllng due within one year
2024
2023
Other Creditors
Accruals
Tax and social securty
20,854
1,269
22
1,065
494
22,145
1,559
-22-

Docusign Envelope ID.. FBB79E3D-92FE485>8E3&1BEA469C1179
LIVERPOOL CHINESE GOSPEL CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2024
8. Analysis of net assets between Funds
2024
Tangible Fixed Net Current
Assets
Assets
Total
Unrestricted Funds
General Fund
Right to use asset- Designated
103.834
341,767
284,739
388,573
341,767
445.601
284,739
730,340
Restricted Funds
Totals
445,601
284,739
730,340
2023
Tangible Fixed Net Current
Assots
Assets
Total
Unrestricted Funds
General Fund
Right to use asset- Designated
98.151
342,118
283,737 381,888
342,118
440.269
283,737
724,006
Restrlcted Funds
Totals
440.269
283,737
724,00
9. Unrestrlcted funds
Movements In the year
Income
Expendlture
2024
Funds
at beginning
of Year
Funds
at End
of Year
General Fund
Right to use a5sel-
Designated
381.888
191.109
1184,4241
(3511
388,573
342,118
341,767
724.006
191,109
{184,7751
730,340
-23-

Docusign Envelope ID.. FBB79E3D-92FE485>8E3&1BEA469C1179
LIVERPOOL CHINESE GOSPEL CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2024
Movements in the year
Income
Ex￿ndItUre
Funds
at beginning
of Year
Funds
at End
of Year
2023
General Fund
Righl to use asset-
Designated
353,370
342,468
191,815
(163,297}
{350}
381,888
342,118
695,838
191,815
1163,647)
724,006
General Fund is used lo finance the Charitable Incorporaled Organisation's general
activities and core costs as outlined in the Trustees, Report.
Right to uso asset- Designated is a peppercorn lease from 23rd February 2001. the
lease term is 999 years.
10. Restricted funds
There were no restricted funds received during or held at the year-end {2023.' none)
11. Guarantees and Other Financial Commitments
The only financial commitments under non-cancellable finance leases will result in the
payment of a peppercorn rent, being the annual sum due under a 999 years lease with
Pine Court Housing Association dated 2001 for the church building 11 St George Square.
12. Related Parties
Rev David Seiboth a trustee receives a salary of £33,113 during the year12023'. £31,924).
-24-