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2024-03-31-accounts

UK Ambassadors for Christ Ltd

Report and Financial Statements for the year ended 31 March 2024

Period: 1 April 2023 to 31 March 2024

1 Basic information regarding the charity

1.1 Reference and administrative details of the charity, its trustees and advisers

Kwok Choi NG (Chair of Trustee’s board)

Dakun WANG,

Yong Wang DENG

Junlong ZHANG (ex officio trustee)

1.2 Structure, governance and management

The organisation is a charitable company limited by guarantee, incorporated on 22 March 2018 and registered as a charity on 30 June 2020. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10.

Under the requirements of the Memorandum and Articles of Association the members of the trustee are elected to serve for a period of three years after which they must be reelected at the next Annual General Meeting. All member of the Management Committee give their time voluntarily and received no benefits from the charity.

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2 Objective and activities

2.1 Summary of the objects of the charity set out in its governing document

TO ADVANCE THE CHRISTIAN RELIGION IN THE UNITED KINGKOM FOR THE BENEFIT OF THE PUBLIC IN PARTICULAR BUT NOT EXCLUSIVELY THROUGH THE HOLDING OF PRAYER MEETINGS, CONFERENCES, SEMINARS, SHORT STAY RETREATS, PASTORAL CARE AND CARRYING OUT OUTREACH WORK IN THE COMMUNITY

2.2 Main Activities and Achievements

Ministry report for UK Ambassadors for Christ Ltd for AGM 2024

（ for period 1 April 2023 to 31 March 2024 ）

Briefly, the main activities can be summarized as below:

1. Campus ministry . UK AFC staff have served in several university fellowships in leading bible studies, training students, providing pastoral care for students etc. The fellowships are located in Cardiff, Southampton, London, Birmingham, Coventry, and Leeds. Some achievements include:

2. Mission Conference Ministry. Chinese Mission Conference UK 2024 was taken place on the 1-4[th] April 2024 at the Hayes Conference Centre. This was a big event occurred once in every three years. Over 300 people from over 50 different churches and organizations across the UK attended the conference.

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3 ． Short mission activities to promote mission work.

4. Training Ministry: Discipleship training: A total of 30 new people from different churches registered Life influencing life discipleship training during 1 April 2023-31 March 2024. Actual number of people attended the training was over 50 persons, as not all people have registered on our websites. They came from Coventry, Cardiff, Sheffield, Leeds, Glasgow, Huddersfield, London, etc. A total of 466 people registered since the start of the discipleship training by 31 March 2024.

  1. Preaching in different churches to share Christian messages to Congregations of Mandarin, Cantonese and English. We have now six preachers being frequently invited by different churches (e.g. Birmingham, Bristol, Cardiff, Derby, Gloucester, Southampton, London) to preach in various churches on Sunday or during special events. These preachers include Paul Junlong Zhang, Rev Joseph Rao & Pastor May Chu, Lei Zhang, Pastor Chi Man Lau & Chee Horng Chang.

6. Declaration

Signed on behalf of the charity’s trustees The trustees declare that they have approved the trustees’ report above.

_________

Kwok Choi Ng

Chair

26 Dec 2024

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UK Ambassadors For Christ Ltd[Charity No. : 1190178]

UK Ambassadors For UK Ambassadors For Christ Ltd Charity No. : 1190178 Christ Ltd Charity No. : 1190178
UK Ambassadors For Christ Ltd Charity No: 1190178
UKAFC 2023/24 Finance Statement
Income and Expenditure Report (April 2023-March 2024)
2023/24 2022/23
Income Note £ £
Donation 1 43,941 41,222
Gift Aid Credit 2,997 1,694
Oversea Donation 44,335
Partnership Sponsor 54,618 9,384
Receipt Total 145,891 52,301
Expenses
Salary 2 92,371 61,571
Employer: NIC and Pension 2 17,740 1,574
Travel and subsistence 1,549 861
Office Administration 548 568
Sponsorship 3 3,300 7,091
Hospitality 210 288
Retreat cost 2,400 450
Gifts and Compassion Care 1,106 4,300
Bank charges 267 96
Activities/Events 2,465 200
Missionary Sponsor 4 7,966
Misc 1,860
Expenditure Total 131,781 76,999
Expenditure over Income (Deficit) 14,110 - 24,698
UKAFC Balance Sheet as at 31 March 2024
2023/24 2022/23
Assets £ £
Bank 56,216 51,074
Account Receivable 14,801 13,450

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UK Ambassadors For Christ Ltd[Charity No. : 1190178]

Less : Account Payable - 7,617
Net Assets 71,017 56,907
Funded By
Funding b/d 56,907 81,605
Current Year Surplus / (Deficit) 14,110 24,698
-
71,017
56,907

Signed on behalf of the charity’s trustees The trustees declare that they have approved the financial statement above.

_________ Kwok Choi Ng Trustee

_________
Kwok Choi Ng
Trustee
Note:
Donation
Donation - Oversea
Gift Aid Credit
Partnership Sponsor
Self raising fund
Salaries include NI and pension
Basic salary (3 full time)
Basic salary (2 part time)
Sponsorship
Missionary - Mr Chang
Missionary - Mr Tang
Visa and admin fee
Missionary Sponsorship / Gift to Voluntees
DVD Sponsor
CML Partnership
SNY Sponsor		 2023/24 2022/23
43,941
26,815
44,335
9,000
2,997
1,694

54,618
9,384

5,407
145,891
52,301
85,971
55,971
6,400
5,600
92,371
61,571
3,300
3,600

2,100
1,391
3,300
7,091
1,788
5,378
800
4,300
7,966
4,300

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UK Ambassadors For Christ Ltd

Charity No. 1190178

Notes to the accounts

Note 1 Basis of preparation

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

The charity constitutes a public benefit entity as defined by FRS 102.*

1.2 there is no material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern,

1.3 The accounts present a true and fair view and there is no change of accounting policy

1.4 There is no changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

1.5 There is no material prior year errors have been identified in the reporting period (3.47 FRS 102 SORP).

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UK Ambassadors For Christ Ltd

Charity No. 1190178

Section C Notes to the accounts

Note 2 Accounting policies

2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income
Investment gains and
losses
This includes any realised or unrealised gains or losses on the sale of investments and any
gain or loss resulting from revaluing investments to market value at the end of the year.
Volunteer help
The value of any voluntary help received is not included in the accounts but is described in
the trustees’ annual report.
Income from interest,
royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.
Income from
membership
subscriptions
Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.
Membership subscriptions which gives a member the right to buy services or other benefits
are recognised as income earned from the provision of goods and services as income from
charitable activities.
Settlement of insurance
claims
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income
in the SoFA.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and
included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
Donated services and
facilities
Donated services and facilities are included in the SOFA when received at the value of the
gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in the
SOFA.
Support costs
The charity has incurred expenditure on support costs.
Contractual income and
performance related
grants
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the
fair value of those gifts at the time of their receipt and they are recognised on receipt. In
the reporting period in which the stocks are distributed, they are recognised as an expense
at the carrying amount of the stocks at distribution.
g
g
,
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance sheet.
On its sale the value of stock is charged against 'Income from other trading activities' and
Grants and donations
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.
Government grants
The charity has received government grants in the reporting period
Tax reclaims on
donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the terms
of the appeal have specified otherwise.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.		 Yes
No
N/a		 Yes
No
N/a		 Yes
No
N/a
Yes
No
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Yes
No
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No
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No
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No
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Yes
No
N/a

2.3 EXPENDITURE AND LIABILITIES

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UK Ambassadors For Christ Ltd

Charity No. 1190178

2.4 ASSETS
Intangible fixed assets
Heritage assets
They are valued at fair value except where they qualify as basic financial instruments.
Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
Current asset
investments
The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
They are valued at cost.
Investments
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Stocks and work in
progress
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
Basic financial
instruments
The charity accounts for basic financial instruments on initial recognition as per paragraph
10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.
Tangible fixed assets
for use by charity
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody or
legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
Grants payable without
performance conditions
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
Redundancy cost
The charity made no redundancy payments during the reporting period.
Deferred income
No material item of deferred income has been included in the accounts.
Creditors
The charity has creditors which are measured at settlement amounts less any trade
discounts
Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured
at the best estimate of the amount required to settle the obligation at the reporting date
Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or constructive
obligation committing the charity to pay out resources and the amount of the obligation can
be measured with reasonable certainty.
Governance and
support costs
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories
on a basis consistent with the use of resources, eg allocating property costs by floor areas,
or per capita, staff costs by the time spent and other costs by their usage.
Grants with
performance conditions
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.		 Yes
No
N/a		 Yes
No
N/a		 Yes
No
N/a
Yes
No
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No
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N/a
Yes
No
N/a

POLICIES ADOPTED ADDITIONAL TO OR Nil DIFFERENT FROM THOSE ABOVE

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Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees Charity Name UK AMBASSADORS FOR CHRIST LTD

Charity Name
UK AMBASSADORS FOR CHRIST LTD
On accounts for the year
ended
Set out on pages		 APRIL 2023 – MARCH 2024 Charity no
(if any)		 1190178
1-2
(remember to include the page numbers of additional sheets)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2024. Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent [ ~~The charity~~ ’ ~~s gross income exceeded £250,000 and I am qualified to~~ examiner's statement ~~undertake the examination by being a qualified member of [insert name of applicable listed body~~ ]]. Delete [ ] if not applicable.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination ( ~~other than that disclosed below *~~ ) which gives me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Date: 22.11.2024 Signed: Name: PING PING SII Relevant professional N/A qualification(s) or body (if any):

1

Oct 2018

IER

Address: 56 The Canter

Leeds

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

N/A

2

Oct 2018

IER