flJ#J'**AI-_¥I
LIVERPOOL CHINESE
GOSPEL CHURCH
LIVERPOOL CHINESE
GOSPEL CHURCH
ANNUAL REPORT & FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31ST AUGUST 2025
Charity Registration No. 1179991

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

LIVERPOOL CHINESE GOSPEL CHURCH
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST AUGUST 2025
The Trustees present their report and financial statements for the Charitable Incorporated
Organisation for the year ended 31st August 2025.
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 1st January 2019).
OBJECTIVES AND ACTIVITIES
Is the advancement of the Christian faith in accordan￿ to the doctrinal statement in line with
the constitution to the wider Liverpool area. It has 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 without distinction for race or
culture.
The objects of the Church are..
To advance the Christian religion primarily but not exclusively in Liverpool and the
surrounding area, in accordan￿ with the doctrinal basis hereafter stated.
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
time to time decide.
Organisation
The organisation received CIO (charitable incorporated organisation) status on 19th September
2018. Transfer of assets and contracts were completed on 1st September 2019. The Charity
1136312 (the former unincorporated organisation) was formally 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 three elected trustees were re-appointed on 23rd
October 2021 and are serving members of the church with a three-year term. Currently the
structure of the trustee board (TB) contains three elected trustees (of which there are two
constitutional trustees through the office of a church elder) with four other posts including Ex
Officio trustee, chair of management team, treasurer and secretary by appointment, and an
independent adviser (who is not a member of the church) appointed by the trustees to provide
expert advice on organisational and spiritual matters. The church also has five other leadership
committees. Three of these are languagelcongregational 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 at the additional site in the Wavertree area). Each committee including the trustee
board meets a minimum of five times a year. All five committees and the pastoral staff are
answerable to and report to the trustee board (TB).

LIVERPOOL CHINESE GOSPEL CHURCH
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST AUGUST 2025
Public Benefits
The trustees are increasingly aware of the need to demonstrate public benefit. The work of the
organisation and the funds it raises are wholly directed to the furtherance of the organisation's
aims and objectives as laid down by ils governing document. The trustees take the view that
the organisation 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 supervision 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 (3-11) to
Youth work111+) and a younger adultslstudents group ministry. A regular table tennis session
is held to promote health and wellbeing. A multi-congregation event involving outdoor family
fun and games was organised in the spring in order to promote cohesiveness and cooperation
between the different language groups in this organisation.
The church networks 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 to a greater degree within the Merseyside area as part of the Together for the
Harvest charity network operating within the Mersey region where the church seeks to
collaborate with other Christian fellowships where we have mutual interestslprojects
particularly towards the Toxteth, "Chinatown" and city area of Liverpool. We are also members
of the Evangelical Alliance (a UK wide network comprising individuals, Christian organisations
and churches across denominations to promote Christian unity).
Health and safety awareness at all levels along with accessibility issues continue to be
reviewed and improved. Safeguarding procedures, training and awareness of national issues
have also been closely monitored by the trustee board (TB). Robust procedures have ensured
that all child orientated events have had the required Disclosure and Barring Service (DBS)
checks on staff and volunteers. Those who work with vulnerable adults are also subject to DBS
checks. Regular training of fire marshals (comprising of a team of paid staff and volunteers)
that are delivered by designated BAFE (British Approvals For Fire Equipment) and SSAIB
(Security Systems and Alarms Inspection Board) approved company is organised in order to
maintain the standard of fire safety within the organisation.
In line with UK GDPR (General Data Protection Regulation} and Data Protection Act 2018, the
organisation has implemented a Privacy and Data Protection Policy in order to meet the
requirements of these legislations. The organisation is registered with the Information
Commissioner Office {ICO> and regularly reviews and monitors the storage, handSing 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 projects for ethnic minority 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 studying for a
theology degree in July 2024 till June 2025.

LIVERPOOL CHINESE GOSPEL CHURCH
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST AUGUST 2025
This internship provided this member with an opportunity to develop the skills in pastoral care
as well as supplement the pastoral needs of the church. The intern supports the ministries
within the Cantonese congregation. The internship ended in June 2025 when this member
completed his theology degree, and this person joined the pastoral team as a fu15 pastoral
worker.
The church has continued to support and consolidate the work among Mandarin and
Cantonese speaking population and the Merseyside English speaking community. We took
part in The Heart of Liverpool photographic project, a collaborative project between Liverpool
Chinatown Photographic Society and John Moores University, that ￿lebrated the city's vibrant
Chinese and East and Southeast Asian heritage.
Review of progress and achievements
Cantonese S eakin
Peis
ective
The number of people attending this congregation continues to increase steadily has nearly
tripled over the last 4 years.
The 2 COCM missionaries, pastoral worker and our current volunteers continued to equip and
envision established believers to see their experience as some training ground for developing
higher service responsibilities and leadership. Various training events and bible study groups
including theological and leadership training as well as counselling training with accredited
organisations have helped develop emerging leaders and ministry 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 to serve and fulfil leadership positions.
Team building activities continued to be held to further equip the volunteer leadership team in
administering their duties.
Apart from the weekly Christian Sunday Services led by the pastoral team, a fortnightly
Christian Service on Saturdays are also held in order to meet the demands of increasing
numbers in the congregation. Regular weekday groups to provide bible teaching and spiritual
and social support to the various groups led by the pastoral team and lay leaoars 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 to further enhance the spiritual,
emotional and pastoral support offered to the members attending this congregation. Ministry
teams established include choir, busking group, conversational English classes, seeker
fellowship (to provide an introduction and initiation to the Christian faithl, youth group,
university students group, young adults group, couples ministry and bible study groups
catering to those from different backgrounds and with different spiritual maturity and needs.
Other events organised include musical and theatrical performan￿$, prayer meetings,
seminars to support emotional stress, parenting seminars, marriage support, couples, festival,
worship training, mission work, evangelislic events and discipleship courses with guest
speakers to share about the Christian life and other seminars to help members share their faith
or promote 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. Other social events that
coincide with cultural festivals are also opportunities to bring people together and promote
cohesiveness and friendships.

LIVERPOOL CHINESE GOSPEL CHURCH
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST AUGUST 2025
As before, some emphasis has been given to the needs of the elderly as this congregation is
still the oldest demographically. Regular in-person and online meetings as well as outings to
promote the mental wellbeing and to help overcome the social isolation often 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 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. We have helped them to be aware of studenugeneral life 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 Conference {NEEC) is a conference organised 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 not just for spiritual enrichment but
also provides valuable networking opportunities as well.
We continued to take part in the Christmas Shoebox Appeal (organised by the charity
Samaritan's Purse) to provide gifis for underprivilegedlimpoverished children in other countries
especially in the African continent in December, and a fantastic opportunity for parents to teach
their children about sharing with others.
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 Hong Kong Chinese has arrived in the UK including
the Liverpool City Region over the last 5 years. This organisation received and supported
newcomers arriving from Hong Kong by offering a befriending service as well as practical 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 to 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 to meet the needs of the newcomers have also been established. There is scope
to promote the integration, 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
set of challenges, including the foreseeable shortage of Spa￿ within the building for worship
services, language and cultural barriers and the need for integration into British society. It is
also an encouragement to see many who have settled and integrated well into the community
and are contributing to the different ministries and activities of the church.
En
lish S eakin
Pers
ective
The English-speaking congregation has continued to 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 families, groups.
This congregation is attended by not only those in the community who are from a Chinese
heritage but also from other ethnic and cultural background. In order to promote inclusion and
cohesiveness, monthly all age Sunday services (attended by children, youth and adults)
followed by a pot luck meal has continued.

LIVERPOOL CHINESE GOSPEL CHURCH
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST AUGUST 2025
The Sunday School (Junior Church) continued to support those who are between the ages of 3
to 11 years whose parents attend the church from all congregations. 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 [be￿een 11 to 18
years), helping them to develop and strenglhen their family relationships and to explore
universal morality from a Spirltual perspective. Over the summer holidays, midweek social
events and outings were organised to 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 organised for adults and
youths. This regional conference is run for the benefit of church fellowships across the
Northern region and also helped our own church members enrich their spirituality. It is a close
Gollaboration of vested churches and provides invaluable social networking opportunities. This
event also provided social development opportunities for the youths.
The student ministry has continued much like in previous years. The social and emotional
welfare of students in tertiary education, as well as their spiritual needs, are met through
regular groups providing studies regarding the Christian faith, practical help and support to
help students develop social independence as they gain further life experien￿.
In order to cater for the needs of families with young children, regular meetings of families are
held with the aim of spiritual enrichment, building friendship and reducing social isolation
through bible study groups, fun days, games, meals and outdoor activities. Such activities aim
to promote wellbeing and support parents in their 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 I
generations Y and Z) continue to meet regularly for a Young Adults fellowship programme. The
programme has been tailored towards their needs, exploring various life issues facing them,
including relationships, identity and social interaction.
Among the mid-week activities for adults are fortnightly men's and women's groups that
promote the teaching and understanding of biblical teaching, as well as social and spiritual
support.
There are increased energies for supporting the millennial and post-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 to 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 organisations, 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.

LIVERPOOL CHINESE GOSPEL CHURCH
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST AUGUST 2025
Mandarin S
eakin
Pers
ective
The Mandarin speaking congregation is still without a pastoral worker, and the pastoral
responsibilities and administration have been largely taken over by volunteers from the
leadership team and lay leaders from the trustee board (TB) with input and support from a
COCM missionary. 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 regular 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 to 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 holiday club, 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 meet for social enrichment, discussions over faith matters and collaboration
with others for discipleship. This includes book clubs, choir, university students, activity group,
training on Christian worship and service, discipleship training, prayer meetings and bible
study classes. These events are held either in person or online. In collaboration with Bible
Studies Fellowship (an international bible teaching organisation), a bespoke weekly bible
teaching in the Mandarin language is run to cater for those whose preferred language is
Mandarin. Small group meetings are also held to support and care for those who are new to
the Christian faith as well as those who would like to be introduced and initiated to the faith.
Sunday worship services continue to be broadcast live online in order to meet the needs of
members who are unable to 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 (COCM) has also been extremely beneficial in supporting the work of the church, as
we continue to meet the challenges of general ministry without the services of a dedicated
(congregational} employed pastoral worker for the time being.
Professional and expert guests have been invited to deliver training, enrichment and
inspiration over spiritual issues and personal development such as pianist training marriage
enrichment camp and parenting workshops. 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 to take advantage of Ihe training offered by
other like-minded Christian organisations, such as COCM, Ambassador for Christ, Hope for
the Heart and DTC (Discipleship Training Conference).
The work among the university students and young professionals continued with regular
meetings to explore spiritual matters in a language of choice and social activities. Apart from
spiritual development, such activities create opportunities for the students to 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
{COCM)
Opportunities for social enrichment of families and children alike are regularly on the agenda at
leadership meetings.

LIVERPOOL CHINESE GOSPEL CHURCH
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST AUGUST 2025
Social gatherings were held whenever possible to coincide with public/bank holidays and
cultural festivals, 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 mooncakes (traditional food during mid-autumn 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 INEECI, a conference
organised joint5y 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 conferen
where it provides valuable experience for the volunteers and delegates alike providing not just
for spiritual enrichment but also provides valuable networking opportunities as well.
Financial support
The organisation makes a number of grants on a regular basis to some other charitable
organisations dependent upon our annual budget. Grants have also been set aside each year
(from the Mission Fund) to provide regular support for individuals in their work in the
furtherance of the Christian faith as full time missionaries. In some instances, the organisation
makes a limited number of grants to individuals, like training that would enhance the ministry of
an individual. The support this year has included the following ministries or conferences..
Wycliffe Bible Translators
Herold Europe
Amazing Hope 4U
Operation Mobilisation
Christian Against Poverty
Liverpool Youth for Christ
Open Doors UK
Christian Fellowship School
Disciples Training Conference UK
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 to reclaim a significant amount of tax from HMRC. The
budget for accounts includes this tax rebate.
FINANCIAL REVIEW
Total income for the year was £223,319 (2024-. £191,109)
Total expenditure for the year was £224,01012024= £184,775), leaving a deficit for the year of
£691 {2024'. surplus £6,334}. All income and expenditure are unrestricted.
At 31st August 2025 the Charitable Incorporated Organisation's reserves stood at £729,649
(2024: £730,340).
RISK MANAGEMENT
The main risks to which the Charitable Incorporated Organisation is exposed to as identified by
the Trustees have been considered and systems have been established to mitigate those
risks.
Analysis of the organisation's accounts in summary has proved them to be generally sound in
light of the financial climate.

LIVERPOOL CHINESE GOSPEL CHURCH
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST AUGUST 2025
The trustees have endeavoured to identify all major financial risks facing the organisation and
appropriate preventative steps to mitigate them have been taken. One of these measures was
a more transparent salary and pay scale for staff which nol only reflected service records but
also the prevailing financial climate. The trustee board continues to strive for ethical systems of
management and Christian leadership. It also examines issues surrounding ethical finance and
banking stability. 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 months, operating costs and redundancy
provision.
At the end of the financial year, unrestricted funds totalled £729,649 of which £98,698 is
represented by tangible assets and £341,416 represented by intangible assets (see note 8),
leaving surplus free reserves of £289,537 (2024.. surplus £284,739).
The charity requires £56,002 for three months, running costs and £23,268 for redundancy
provision, a total of £79,270. (2024.. £68,250)
The general fund balance will enable the organisation to continue its support in the following
areas.. building maintenance, mission fund (if suitable short term 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). All funding is subject to approval by the trustee board.
Some funds have also been set apart exclusively for the sole purpose of redundancy
measures and are calculated in line with formula provided by our accountants. It is a formula
that is used by charities with similar structure and size as this one.
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 at 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 organisation through regular giving by
our members and friends. In addition, the rise in energy bill nationally is likely to impact on the
day-to-day expenditure in this organisation. It is expected that this organisation, like many
others, will have to tap into its reserves to 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 modernisation 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
to seek out good codes of practice in our operations and day to day management. Existing
policies have been scrutinised to ensure that they are robust enough to be clearly understood,
transparent and resilient to public scrutiny.

LIVERPOOL CHINESE GOSPEL CHURCH
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST AUGUST 2025
Each of the language committees will explore avenues for expansion of our work and how we
can benefit the target audience better and to serve them better. In particular, the Cantonese
speaking congregation is consolidating plans to cater for the needs of the increasing number of
immigrants belonging to this language group in recent years. The Mandarin speaking
congregation is seeking to better meet the needs of families as the number of teenage children
increases. The English-speaking congregation is exploring ways to 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 student population in the city.
The search for a full-time pastoral worker to serve in the Mandarin speaking congregation is
ongoing. The organisation has received additional support from COCM (Chinese Overseas
Christian Mission), a UK based charity that supports Christian mission through the sending of
Christian missionaries throughout UK, Europe and beyond, which provided a missionary
couple (husband and wife couple) to serve in the Cantonese speaking congregation, to cater
both for the needs of the second and third generation 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 to the rapid increase in demand
within the Cantonese congregation as the number of worshippers rise steadily each week, an
additional pastoral worker has been recruited.
In addition, the pastor for the English-speaking congregation will be retiring in the next financial
year and plans are being put in place to recruit another pastoral worker to take over the
responsibilities of the pastor.
We continue to explore the possibilities of a closer collaboration in inner city partnerships with
other organisations with similar objectives. It is planned that this collaboration will contribute
resources to create community enrichment 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 immig rant population of various ethnic groups, not exclusively of ethnic Chinese, other
avenues including a new expression of Christian social care as well as educational activities to
enhance learning and living standards of those whose first language is not English are in the
developmental stages with a lot of investment into human resource preparation and training.
The organisation has been reviewing its own practices and carbon footprint and is determined
to play its 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 and recyclable material, to
replace regularly used disposable utensils and consumables with those made of biodegradable
or recyclable material and to encourage members to bring their own reusable utensils
whenever possible. There has been 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 term. The organisation has also invested in information technology
and moving forwards 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 to take into account
the uncertain impact of geo-political events, socio-economic downturn and austerity measures
nationally on the local community and possible emergence of greater social needs and
hardship. The organisation would also like to increase its efforts toward providing for those in
vulnerable groups such as those with special needs and disability and the elderly and to be
more socially inclusive and diverse in our approach.
io

LIVERPOOL CHINESE GOSPEL CHURCH
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST AUGUST 2025
The organisation 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 organisation's activities have gone
online. In addition, the cost of maintaining this Art Deco building is also rising significantly. The
trustee board is considering the future of this premises including the possibility of disposing of
STRUCTURE, GOVERNANCE AND MANAGEMENT
Liverpool Chinese Gospel Church is a registered Charitable Incorporated Organisation (CIO),
number 1179991 registered on 19th September 2018, under the terms of the Constitution dated
15th October 2017.
Eligibility for trusteeship
Every Trustee shall be a member of the church.
Number of charity trustees
There must be at least four charity trustees.
Elected charity trustees
At every third annual general meeting of the members of the Church, at least 2 elected charity
trustees shall retire 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 (on prior recommendation by the charity trustees of suitable candidates) or the
charity trustees 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=
(a) a copy of this constitution and any amendments made to it., and
(b) a copy of the Church's latest trustees, annual report and statement of accounts.
REFERENCE AND ADMINISTRATIVE DETAILS
Name
Liverpool Chinese Gospel Church
1179991
Charity number
Address & Office
11 Great George Square,
Liverpool,
L15DY
Trustees
The members of the Board of Trustees are as follows:
Eric Luk Yau Chan
Hoi Ming Ho
Tommy Ho Yin Kwan- Chair
Oon Jiew LiTll
Rev David Seiboth
Dr Maw Joo Tan
(Resigned 9th November 2024)
(Appointed 9th November 2024)
{Appointed 9th November 2024)
(Resigned 1 St January 2026)

LIVERPOOL CHINESE GOSPEL CHURCH
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 ST AUGUST 2025
Additional Board
Eric Luk Yau Chan
Ilndependent adviser from 9th
November 2024)
(Pastor- Independent Adviser)
(Treasurer)
(Secretary)
(Ch8ir of Management Team)
(Pastor)
(Elderl
ICOCM Chinese Overseas
Christian Mission) missionary
ICOCM missionary)
(Advisory Pastor from gih
November 2024)
(Interim Pastoral worker)
Church administrator)
(Pastor)
Pastor Pong Lai
Agalha Mak
Daniel Yeo
James Liu
Pastoral Tearn
David Seiboth
Maw Joo Tan
Wayne Cheung
Esther Ngan
Solomon Ho
Steven Siu
Church Staff
Janet Dyu
David Seibolh
Independent Examiner Ying Huang ACCA
clo LCVS
151 Dale Street,
Liverpool,
L2 2AH
Bankers
Santander UK plc
Bootle,
Merseyside, L30 4GB
Signed on behalf of the Trustees
Tommy Ho Yin Kwan, Trustee
Date
12-

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 2025 which are set
out on pages 14 to 24.
Res
ective
res
onsibilities of
trustees and examiner
The charity's trustees are responsible for the preparation of the
accounts. The charity's trustees 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 responsibility to=
examine the accounts under section 145 of the Charities Act,
to follow the prO￿dureS laid down in the general Directions
given by the Charity Commission (under section 145{5)(b> of
the Charities Act, and
to state whether particular matters have come to my attention.
Basis of inde
endent
examinerfs 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.
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, view and the report is limited to those
matters set out in the statement below.
Inde
endent examinerfs
statement
In connection with my examination, no matter has come to my
attention:
{1) which gives me reasonable cause to believe that in any
material respect the requirements..
to keep accounting records in accordance with section
130 of the Charities Act-
to prepare accounts which accord with the accounting
records and comply with the accounting requirements of
the Charities Act
have not been met., or
(2> 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.. c/0 LCVS 151 Dale Street, L2 2AH
Dated..
13

LIVERPOOL CHINESE GOSPEL CHURCH
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST AUGUST 2025
Notes
Unrestricted Restricted
Funds
Funds
2025
2025
Total
Funds
2025
Totsl
Funds
2024
Income and Endowments
from:
Donations and legacies
Charitable activities
Investments
194,576
21,790
6,953
194,576
21,790
6,953
173,682
11,855
5,572
2b
Total income
223,319
223,319
191,109
Expenditure on:
Charitable activities
224,010
224,010
184,775
Total expenditure
224,010
224,010
184,775
Net (expenditurellincome,
net movement in funds
(691)
(691)
6,334
Total funds brought fonNard
9, 10
730,340
730,340 724,006
Total funds carried forward
8-10
729,649
729,649
730,340
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

LIVERPOOL CHINESE GOSPEL CHURCH
BALANCE SHEET AS AT 315T AUGUST 2025
Notes
315t August 2025
31st Augusl 2024
Fixed assets
Tangible fixed assets
Right to use asset
98,696
341,416
103,834
341.767
440,112
445.601
Current assets
Debtors
Cash 8t bank and in hand
2,337
289.458
2,331
304,553
291,795
306,884
Current liabilities
Creditors.. amounts falling
due within one year
(2,258)
122,145)
Net current assets
289,537
284.739
Total assets less current liabilities
729.649
730,340
Funds".
Unrestricted funds
Restricted funds
729,649
730,340
8, 10
729,649
730,340
Approved by Trustees on .
Iq )olG
Tommy Ho
In Kwan. Trustee
MawJ
o Tan, Trustee
15

LIVERPOOL CHINESE GOSPEL CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
ST
1. Accounting Policies
Basis of Accounting
The financial statements have been prepared in accordance with the Statement of
Recommended Practice.. Accounting and Reporting by Charities preparing their accounts
in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS102) (SORP 2019} and the Financial Reporting Standard applicable in the
United Kingdom and Republic of Ireland (FRS102) (effective 1$1 January 2019) and
Charities Act 2011.
The financial statements have been prepared under the historical cost convention with
items recognised at cost or transaction value unless othenmise stated in the relevant
note(s) 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 Organisation has taken advantage of the provisions in the
SORP for Charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of
Cash Flows.
Going concern
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 to adopt the going
con￿rn basis of accounting in preparing the accounts.
Fund accounting
Unrestricted funds are the charitable Incorporated Organisation's free reserves available
for the Trustees to apply in accordance with the charitable objects.
Restricted funds are subject to specific restrictive conditions imposed by the donor. All
restricted funds are accounted for as restricted income and expenditure for the purposes
is charged to the fund.
Income recognition
All income is recognised once the Charitable Incorporated Organisation has entitlement to
the income, there is sufficient certainty of receipt and so it is probable that 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 charitable activities is recognised on an accrual's basis except for grants
receivable, which are recognised on the date 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-

LIVERPOOL CHINESE GOSPEL CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
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 recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing
the Charitable Incorporated Organisation to that expenditure, it is probable that settlement
will be required, and the amount of the obligation can be measured reliab5y.
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.
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 Organisation and also compliance with constitutional and statutory requirements in
producing the annual report. These are dealt with in the Statement of Financial Activities
when payment has been approved by the charity.
Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other
short-term liquid investments with original maturities of three months or less, and bank
overdrafts.
2 % per annum straight line basis
10 % per annum reducing balance basis
20 % per annum reducing balance basis
Over the term of the lease
Financial Instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments,
and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all its financial
instruments.
Financial instruments are recognised in the charity's balance sheet when the charity
becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial
statements, when there is a legally enforceable right to set off the recognised amounts
and there is an intention to settle on a net basis or to realise the asset and settle the
liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially
measured at transaction price including transaction costs and are subsequently carried at
amortised cost using the effective interest method unless the arrangement constitutes a
financing transaction, where the transaction is measured at the present value of the future
receipts discounted at a market rate of interest. Financial assets classified as receivable
within one year are not amortised.
17

LIVERPOOL CHINESE GOSPEL CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
8asic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at
transaction price unless the arrangement constitutes a financing transaction, where the
debt instrument is measured at the present value of the future receipts discounted at a
market rate of interest. Financial liabilities classified as payable within one year are not
amortised.
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.
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make
judgements, estimates 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 factors that 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 accounting 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 inclLSded in the restrictions, as specified
by the donor.
Cost of charitable activities relates to the operation of the charity comprising of direct
charitable expenditure to meet the objectives of the charity. Support and governance
costs relate to the management and operation of the organisation and also compliance
with constitutional and statutory requirements in producing the annual report. These are
dealt with in the Statement of Financial Activities when payment has been approved by
the charity
Taxation
Income and gains are exempt from taxation as they are received and applied for
charitable purposes only. The Charitable Incorporated Organisation benefits from various
exemptions from taxation afforded by tax 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

LIVERPOOL CHINESE GOSPEL CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
2. Income and endowments from:
Unrestricted Restricted
Funds
Funds
2025
2025
Total
Funds
2025
Total
Funds
2024
a. Donations and legacies
Offering and donations
Gift Aid
171,818
22,758
171,818
22,758
154,293
19,389
194,576
194,576 173,682
Income from donations and legacies for year end 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
673
11,616
230
9,271
673
11,616
230
9,271
21,790
21,790
11,855
Income from charitable activities for year end 2024 related wholly to unrestricted funds
. Investments
Bank interest
6,953
6,953
5,572
Income from investments for year end 2024 related wholly to unrestricted funds
3. Expenditure on Charitable activities
Direct
Support &
Charitable Governance
Expenditure
Costs
2025
2025
Total
Total
2025
2024
To advance Christian religion, to
relieve hardship, poverty and
distress and to advance education
and training
194,567
29,443 224,010
184,775
19-

LIVERPOOL CHINESE GOSPEL CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
a. analysed as follows..
2025
2024
Direct charitable expenditure."
Staff salary costs
Pension
Youth group
Nursery
Utilities
Friday fellowship
Activities and events
Repairs
Cleaning
Missions
Fellowships and ministries
Evangelism and outreach
Donations and gifts
Speakers
Training
Food bank
Travel expenses
Subscription and memberships
Equipment
TV licence
49,211
447
388
40
16,654
4,631
12,431
10,535
14,234
53,410
740
209
17,830
6,706
1,739
110
612
2,447
2,193
41,847
271
614
126
7,466
3,636
1,537
4,852
13,828
49,370
1,339
215
15,387
5,707
3,744
235
362
1,631
649
141
194,567
152,957
2025
2024
Support & Govemance costs..
Staff salary costs
Pension
Church ofFice- Offi￿ costs
Insurance
Professional and legal fees
DBS fees
Sundry
Bank charges
Loss on disposal of fixed assets
Accountancy
Depreciation
12,672
381
2,582
3,386
2,145
570
688
424
378
1,106
5,111
12,022
361
2,576
4,619
4,069
378
1,690
349
1,086
4,668
29,443
31,818
Total expenditure on charitable
activities
224,010
184,775
All the above expenditure relates to unrestricted funding.
20-

LIVERPOOL CHINESE GOSPEL CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
2025
2024
b. Staff costs
Gross wages and salaries
Social security costs
Pension
61,883
53,869
828
632
62,711
54,501
c. Particulars of employees:
The average number of employees during the year, calculated on the basis of full-time
equivalents, was as follows..
2025
2024
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. Tangible fixed assets
Land & Fixtures &
Music
Buildings
Fittings Equipment
Total
Cost:
Balance at 1st September 2024
Additions
Disposals
95,679
19,323
4,675 119,677
{680)
1680}
Balance at 31st August 2025
95,679
19,323
3,995 118,997
Depreciation:
Balance at 151 September 2024
Charge for the year
Disposals
8,556
1,711
5,373
2,790
1,914
259
(302)
15,843
4,760
(302)
Balance at 315t August 2025
10,267
8,163
1,871
20,301
Net Book Value at 315t August
2025
85,412
11,160
2,124
98,696
Net Book Value at 31st August
2024
87,123
13,950
2,761 103,834
There were no material capital commitments at the year end. All fixed assets were used in
the direct charitable activities of the charitable incorporated organisation.
21

LIVERPOOL CHINESE GOSPEL CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
5. Right to use assets
Leasehold
Total
Cost:
Balance at 1st September 2024
Additions
343,518
343,518
Balance at 31st August 2025
343,518
343,518
Depreciation:
Balance at 1st September 2024
Charge for the year
1,751
351
1,751
351
Balance at 31st August 2025
2,102
2,102
Net Book Value at 31st August 2025
341,416
341,416
Net Book Value at 31st August 2024
341,767
341,767
The charity has been granted a peppercorn lease from 23rd February 2001., the lease term
is 999 years. As at 1 oth October 2019 the property value was £350,000.
6. Debtors
2025
2024
Prepayments
2,337
2,331
7. Creditors: amounts falling due within one year
2025
2024
Accruals
Pension
Tax and social security
Other Creditors
1,106
185
967
1,086
182
22
20,854
2,258
22,145
22-

LIVERPOOL CHINESE GOSPEL CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
8. Analysis of net assets between Funds
2025
Tangible Fixed Net Current
Assets
Assets
Total
Unrestricted Funds
General Fund
Right to use asset- Designated
98,696
341,416
289,537
388,233
341,416
440,112
289,537
729,649
Restricted Funds
Totals
440,112
289,537
729,649
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
9. Unrestricted funds
Movements in the year
Income
Expenditure
2025
Funds
at beginning
of Year
Funds
at End
of Year
General Fund
Right to use asset-
Designated
388,573
341,767
223,319
(223,659)
(351)
388,233
341,416
730,340
223,319
(224,010)
729,649
23

LIVERPOOL CHINESE GOSPEL CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
Movements in the year
Income
Expenditure
2024
Funds
at beginning
of Year
Funds
at End
of Year
General Fund
Right to use asset-
Designated
381,888
191,109
{184,424)
(351)
388,573
342,118
341,767
724,006
191,109
{184,775)
730,340
General Fund is used to finance the Charitable Incorporated Organisation's general
activities and core costs as outlined in the Trustees, Report.
Right to use 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 (2024.. 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 year lease with
Pine Court Housing Association dated 2001 for the church building 11 St George Square.
12. Related Parties
Rev David Seiboth a trLtstee receives a salary of £34,295 during the year (2024: £33,113).
-24-