THE MANCHESTER
CHINESE CHRISTIAN
CHURCH
ANNUAL REPORT & FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31ST DECEMBER 2025
Charity Registration No. 1203911

THE MANCHESTER CHINESE CHRISTIAN CHURCH
CONTENTS
Page
Trustees, Annual Report
Independent Examinerfs Report
ststement of Financial Activities
Balance Sheet
10
Statement of Cash Flows
Notes to the Financial Statements
12

THE MANCHESTER CHINESE CHRISTIAN CHURCH
TRUSTEES, REPORT FOR THE YEAR ENDED 31ST DECEMBER 2025
The Trustees present their report and financial statements for the Charitable Incorporated
Organisation for the year ended 31st December 2025.
The financial statements have been prepared in accordance with the charity's trust deed th6
Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended
Practice applicable to charities preparing their accounts in ar£Ordan￿ with the Financial
Reporting Standard applicable in the UK and Republic of Ireland published (FRS 102)
(effective 1 st January 2015).
OBJECTIVES AND ACTIVITIES
The objects of the charity are to advance the Christian faith for the benefit of the public in
accordance with the doctrinal basis stated in the Constitution, in particular but without limitation
for members of the Chinese speaking community in Manchester and the surrounding area.
The church has been seNing the community for 60 years, and we have a proud record of
providing for the physical and spiritual needs of several generations of Chinese speaking
people in Manchester and beyond_ Under the leadership of our current senior pastor, the
medium-term objective is to grow into a transformed, united and missional church, planting
new congregations where the needs are. We do this by predominantly examining biblical
teaching on love, sacrifice and servi￿, so that each member can live lrfe in all its fullness and
make a difference in the worfd around us.
The main activities of the church are..
Sunday worship seNi*s
Sunday bible schools and youth actrvities
Chinese language school for children
Pastoral support for members experiencing trauma
Small group ministry during the week
Advice and support work for people in need (including, debt-advice, home suppo
homeless aid, gambling addiction rehabilitation work)
Outreach and support to Chinese takeaway businesses
Supporting overseas students from many parts of Asia
Preaching support for neighbouring Chinese churches
Financial and prayer support for overseas Christian missionaries
Financial and prayer support for Christians suffering persecution
Monthly participation of donating to food bank
Publ1¢ Bonefit
The Trustees are aware of the Charity Commission guidance on public benefit. The work of the
charity and the funds it raises are wholly directed towards furthering the aims and objectives
set out above and the Trustees are therefore of the view that the charity satisfies the criteria
laid down to meet the public benefit test.
ACHIEVEMENTS AND PERFORMANCE
We have successfully transformed into a Charitable Incorporated Organisation on 101h July
2023. with full Church members. support.

THE MANCHESTER CHINESE CHRISTIAN CHURCH
TRUSTEES, REPORT FOR THE YEAR ENDED 31ST DECEMBER 2025
This was neossitsted by continual growth of the church, the membership of which is now over
300, and with it the need for an overhaul of the church constitution with the aim of bring about
bett&r govemano.
The main achievements of the church ovér the past 12 months are..
Expansion of congregation size and number of church services conducted on Sunday
(currently 8 services in 6 sites)
Continual increase in financial support and offering by generous and committed church
members, thus enabling us to expand our stsff team and ministry
Successfvl ministry supporting many BNO passport holders from Hong Kong who have
settled in the Greater Manchester area
Vibrant Children and youth ministy to support and ministering to families in all the
congregations
Completion of repair and refurbishment work in Whalley Range Church Centre, now
with improved heating and ventilation
Contribution to social cohesion by opening our doors to our neighbours in Whalley
Range at certain special occasions
Completion of the purchase of and move to our new church ￿ntre in April 2025, Besses
o, th, Barn Church, a large Victorian building in Whitefield. Our inaugural Sunday service
was held on 25th May 2025. This has also enabled us to move our ChU￿h office from
city centre (rented) to Vvhitefield church ￿ntre
Continual support for t￿0 Christian pastors in Bhutan, one missionary in Middle east,
partnering with other mission organisats'on for outreaching the l¢)cal, national and
oversea community for Christ.
God is gracious and has provided for all our needs in the past and the present. We trust that
He will continue to provide but we are also truly grateful for the support of our members, from
many different backgrounds.
FINANCIAL REVIEW
Total income for the period was £851,686 (2024.. £675,369) of which £179,896 (2024..
£57,395) related to funding for projects upon which restricttons are placed.
Total expenditure for the period was £633,62012024.' £557,265) leaving a surplus for the year
of £218,066 (2024-. surplus £118,104).
At 31st De￿rnber 2025 the charity's reserves stood at £2,749,361 (2024.. £2,531,295) of which
£19,046 (2024.. £666,303) represented restricted funds
RISK MANAGEMENT
The main risks to which the charity is exposed as identified by the Trustses have been
considered and systems have been established to mitigate those risks.
RESERVES POLICY
It is the policy of the Charitable Incorporated Organisation to maintain unrestricted funds,
which are free reserves at a level to cover a redundancy provision and three months, running
costs should no further funding be received

THE MANCHESTER CHINESE CHRISTIAN CHURCH
TRUSTEES, REPORT FOR THE YEAR ENDED 31ST DECEMBER 2025
As at the end of the financial year the unrestricted funds, totalled £2,730,315 (2024..
£1,864,992) less designated funds of £2,462,400 (2024.. £1,692,613). leaving a balance of
£267,915 {2024.' £172,372). The Charitable Incorporated Organisation requires £59,766 for
redundancy provision, £147,844 for three months total running costs, total £207,610, see note
9 for designated funds.
PLANS FOR THE FUTURE
We aim to continue growing and developing our ministries to fulfil the vision God has given us,
to be a transformative. united and missional church. Thus, we continue reaching out to the
wider communities including none-chinese people to celebrate diversity and unity, bringing
together people from drfferent cultures. age groups, languages, and backgrounds to worship
God as one. We aim to grow and develop our ministries and social projects that will benefit the
wider society within and beyond Manchester. This year, we have allocated our resources to
substantiate our growth through creative evangelism, coMmunity-￿ntriC outreach, and
strategic leadership development. Key initiatives for creative evangelism and community
ntric outreach indude using unique. relational, and servi￿-or1ented methods to share the
Gospel, such as hosting community events, offering free ServI￿S with no strings attached, and
leveraging digital platfonns. To support the continued growth and the needs of the ministries
we strategize for leadership development and increase the volunteer engagement through
recruitment, trainings and mentorship. We have completed the fi'rst stage of fundraising and
are moving towards the work for stage one renovation and maintenance of the new church
building at Whitefield. Wrth the stsge one building fund and project plan in place, we hope to
carry on with the second stage of the renovation and maintenance fundraise.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Manchester Chinese Christian Church is a registered Charitable Incorporated
Organisation {CIO), number 1203911 registered on 10th July 2023, under the terms of the
Constitution dated 10th July 2023.
The Board of Trustees (also the Church Council), comprising the Senior Pastor, Church
Treasurer. Church Secretary, one Elder from each of the language ministry groups, and one
Lay Memberfrom each of the language ministry groups.
Eliglbility for Trusteeship
a. Every Charity Trustee must be a natural person.
b. Every Charity Trustee must subscribe to the objects and doctrinal basis of the Church
as set out in clause 3 of the Constitution.
c. No one may be appointed as a Charity Trustee if he or she..
if under the age of 16 years: or
would automatically cease to hold Offi￿ under the provisions of dause 15(1}(fj.
d. No one is entiled to act as a Charity Trustee whether on appointment or on any re-
appointment until he or she has expressly acknowledged, in whatever way the Charity
Trustees consider appropriate, his or her acceptan￿ of the office of Charity Trustee.
e. At least one of the Charity Trustees must be 18 years of age or over. If there is no
Charity Trustee aged at least 18 years. the Charity Trustees may a¢t only to call
meeting of the Charity Trustees or appoint a new Charity Trustee.

THE MANCHESTER CHINESE CHRISTIAN CHURCH
TRUSTEES, REPORT FOR THE YEAR ENDED 31ST DECEMBER 2026
Number of Charrty Trustees
There must be at least three Charity Trustees. If the numberfalls below this minimum, the
Charity Trustee{s) may act only to call a meeb'ng of the Charity Trustees or appoint a new
Charty Trustee.
There should be..
not more than 4 Elected Trustees.
not more than 1 Ex-officio Trustee,. and
not more than 10 Nominated Trustees.
The maximum number of Charity Trustees that can be appointed is as provided in sub-clause
12(3)(a) of the Constitution. No Trustee appointment may be made in eX￿SS of these
provisions.
Appointment of Charlty Trustees
Trustee appointments are made by election at the annual general meeting, by nomination by
the language ministry groups, or by virtue of holding the position of Senior Pastor. The Trustee
tems of office vary from one year to three years, or for so long as the position is held in the
case of ex-officio appointments (Senior Pastor).
In addition, the Charity Members or the Trustees may at any time decide to appoint a new
Trustee, whether in place of a Trustee who has retired or been removed, or as an additional
Trustee, provided that the limits on the number of Trustees specrfied above would not be
exceeded. Trustees so appointed shall retire at the conclusion of the next AGM.
Elected Trustees
At every AGM, all Elected Trustees shall retire from office. The vacancies $0 arising may be
filled by the decision of the members at the AGM,. any vacancy not filled at the AGM may be
filled by decision of the Charity Members or Trustees as explained above. An Elected Charity
Trustee who has seNed for six consecutive terms may not be re-appointed for a seventh
consecutive term but may be re-appointed after an interval of at least one year.
Ex-officio Trustee
The Senior Pastor (or, in the case of there being only one Pastor in offi￿, the Pastor) for the
time being shall automatically, by virtue of holding that offiTr, be a Charity Tmstee.
Nominated Trustees
Each Ministy Group may at their local ministry meeting appoint one Elder and one lay member
of the Ministry Group to act as their representstive Trustees. Each appointment must be
for a term of three years. No Nominated Trustee may serve more than two consecutive temis.
After six years, a break of one calendar year must elapse before the member may be re-
appointed.

THE MANCHESTER CHINESE CHRISTIAN CHURCH
TRUSTEES, REPORT FOR THE YEAR ENDED 31ST DECEMBER 2025
Role of the Board
The Board of Trustees meet at least six times a year. Its function is primarily of governance
and it delegates operational management of the Church to the Senior Pastor. The division of
responsibilities is set out in a Scheme of Delegation.
The Senior Pastor leads the Church with the assistance of a Senior Management Team, which
comprises the chairs of each language ministry group. There are three language ministry
groups
Cantonese, Mandarin and English
and all the regular activrties of the Church
(Sunday services, fellowship groups, etc) are organised under this overarching structure.

THE MANCHESTER CHINESE CHRISTIAN CHURCH
TRUSTEES, REPORT FOR THE YEAR ENDED 31ST DECEMBER 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Name
The Manchester Chinese Christian Church
Charlty Number 1203911
Address Office
100 Yarburgh Street
Whalley Range
Manchester, M16 7EH
Trustees at the time of signing of the report and trustees during the period
DrYSAng
(English Ministry Elder
and Chair)
(Mandarin Ministry
Elder)
(Treasurer)
(English Ministry Lay
Member
Representative)
(Mandarin Ministry
Lay member
Representative)
(Cantonese Ministry
Elder)
(Secretsry)
(Senior Pastor)
(Cantonese Ministry
Lay Member
Representative)
Trustees
J Chen
BKYCheng
L Choi-Poon
H Ding
DrJLay
(Resigned 31%t December 2025)
SJCNgeow
LSQuek
DrKKYau
Independent
Examiner
Bankers
Ying Huang ACCA
clo LCVS, 151 Dale Street, Liverpool. L2 2AH
CAF Bank Limited,
Kings Hill, Kent ME19 4TA
Signed on behalf of the Trustses
31/5126
Dr Yeng Shiong Ang. Trustee
Date

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
THE MANCHESTER CHINESE CHRISTIAN CHURCH
I report on the accounts of the charity for the year ended 31
December 2025 which are set out on pages 9 to 23.
The charity's trustees are responsible for the prepaption of the
accounts. The charity's trustees consider that an audit is not
required for this year under section 144 of the Charrties Act 2011
(the Charities Act) and that an independent examination is
needed.
It is my responsibility to..
examine the accounts under Se￿lOn 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.
st
Res
res
n&bilities of
trustees and examiner
Basis of inde
endent
examinerfs statement
My examination was carried out in accordance wrf(h 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
consequenljy 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.
In connection with my examination, no matter has come to my
attention..
Inde
end8n
statement
examinerfs
{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:
Mrs Ying Huang
Relevant professional qualification or body= ACCA
Address.. c/0 LCVS 151 Dale Street, L2 2AH

THE MANCHESTER CHINESE CHRISTIAN CHURCH
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2026
Notes Unrestricted Restrlcted
Funds
Funds
Total
Funds
Total
Funds
10th Jul
2023 To
31st Dec
2024
2025
2026
2025
Incomo and Endowments.
Donations and Legacies
Charitable Activities
Investments
658,268
167
13,355
179.896
838,164
167
13,355
2b
646,347
611
28,411
Total income
671,790
179,896
851,686
676,369
Expendlture on:
591,374
42.246
633,620
557,265
Total expendituro
691,374
42,246
633,620
657,265
Net income
80,416
137,650
218,066
118,104
Transfer of assets from charity
number 500562
Transfer be￿een funds
2,413,191
784,907 (784,907)
Net movement in funds
865,323
{647,257)
218.066 2,531,295
Total funds brought forward
9,10
1,864,992
666,303 2,531,295
Total funds carrled forward
8-10
2.730.315
19,046 2,749.361 2,531,295
The notes on pages 12 to 23 fonn part of these accounts.

THE MANCHESTER CHINESE CHRISTIAN CHURCH
BALANCE SHEET AS AT 31ST DECEMBER 2025
Notes
31" December 2025
31st December 2024
Fixed assets
Tangible fixed assets
Right of use lease
1,364,932
701,104
385,278
712,789
Current assets
Debtors
Cash at bank and in hand
2.066,036
1,098.067
86,221
607,905
67,924
1,376,032
Current liabilities
Creditors.. amounts falling
due within one period
694.126
1,443,956
{10,801)
(10,728)
Net current assots
683,325
1,433,228
Total assets less current
liabilitios
2,749,361
2,631,295
Funds..
Unrestricted funds
Restricted funds
2,730,315
19,046
1,864,992
666,303
8,10
2,749,361
2.531,295
sI/S/z
Approved by Trustees on............................
Dr Yeng Shiong Ang. Trustee
Ka Yan Chengy Trustee
10

THE MANCHESTER CHINESE CHRISTIAN CHURCH
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST DECEMBER 26
Notes
Cash flows from
operating activlties
Cash generated from
operations
31st December 2025
31st December 2024
15
240,719
2.497,599
Investing activities
Transfer of tangible assets
from charity number 500562
Transfer of Right of use
lease from ¢harity number
500562
Purchase of Tangible
Assets
(395,870)
(725,697)
(1,008,846)
Net cash generated from
rinanclng activities
(1,008,846)
(1,121,567)
Net increase in cash and
cash equivalents
{768,127)
1.376,032
Cash and Cash equivalents
at beginning of year
1.376,032
Cash and cash
equivalents at end of year
607,905
1,376,032
Represented by:
31st December 2025
st
31 December 2024
Cash at bank and in hand
607,905
1,376,032

THE MANCHESTER CHINESE CHRISTIAN CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025
1. Accounting Policies
Basis of Accounting
The accounts have been prepared under the historical cost convention with items
recognised at cost or transaction value unless othemise stated in the relevant note(s) to
these accounts. The financial ststements have been prepared in accordance with the
Statement of Recommended Practi￿.. 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 2015) and the Financial Reporting Standard
applicable in the United Kingdom and Republic of Ireland (FRS102) (effective 1 sl January
2015) and Charities Act 2011.
The accounts are prepared in sterling. whrch is the functional currency of the charity.
Monetsry amounts in these finan¢ial 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 reserves to continue in operational
&xistence for the foreseeable future. Thus, the Trustees continue to adopt the going concem
basis of accounting in preparing the accounts.
Fund a¢¢ountlng
Unrestricted funds are the chariLgble Incorporated Organisation's free reserves available for
the Trustees to apply in accordan￿ with the charitsble 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 suffi'cient certainty of receipt and so it is probable that the income will be
received, and the amount of income receivable can be measured reliably.
Income from charitable activities is recognised on an accrual's basis except for grants
re￿1Vable, which are recognised on the date on which their unconditional payment is
confimied by the donor.
Income from investment relates to bank interest received and is recognised when the
amount is certain. Income received on funds for a specrfic purpose is allocated to that fund
were material.
Other Income relates to rental income and gains on disposal of tangible asset and is
recognised when thè amount is certain.
12

THE MANCHESTER CHINESE CHRISTIAN CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 318T DECEMBER 2025
Fixed Assets
Capital expenditure of £500 and over is ststed in the balance sheet at Cost or revaluation
less accumulated depreciation. Depreciation is provided to write off the cost of each asset
over its expected useful lrfe as below..
Freehold property and improvements
Leasehold Improvements
Equipment
Motor Vehicles
Right of Use Assets
Expenditure recognition
Liabilities are recognised as soon as there is a legal or constructtve 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 reliably.
All expenditure is accounted for on an accrual basis. All expenses, induding support costs
and govemance costs, are allocated or apportioned to the applicable expendrture 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.
ExpendTrture on charitsble activities relatss to the operation of the charity comprising of
direct charitable expenditure to meet the objectives of the Charitsble Incorporated
Organisation.
Support and governan￿ costs relate to the management and operation of the organisation
and also compliance WFth constitutional and statutory requirements in producing the annual
report. These are dealt with in the Ststsment 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-temi liquid investments with original maturities of three months or less, and bank
overdrafts.
2.5 % per annum reducing balan￿ basis.
20/0 per annum reducing balance basis.
150/0 per annum reducing balan￿ basis.
25 % 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 of 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
ststements, 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.
Bas1¢ financlal 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
financing transaction,
13

THE MANCHESTER CHINESE CHRISTIAN CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025
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 period are not
amortised.
Basic financial liabllities
Basic financial liabilities, including creditors and bank loans are initially recognised at
transaction price unless the arrangement constttutes a financing transaction, where the debt
instrument is measured at the present value of the future receipts discounted at a market
rats of interest. Financial liabilities classified as payable within one period are not amortised.
Debt instruments are subsequenly carried at amortised cost, using the effective interest
rats method.
Derecognltion of financial Ilabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are
discharged or cancelled.
Critlcal accounting estlmates 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 experien￿ and other factors that are considered to be
relevant. Actual results may differ from these estimates.
The estimates and undertying 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 affe￿S both current and future periods.
All expenditure is accounted for on an accrual basis. All expenses, including supkN)rt costs
and govemance 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 speciFIGally included 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 govemance costs
relate to the management and operation of the organisation and also Complian￿ with
constitutional and statutory requirements in producing the annual report. These are dealt
with in the Ststement of Financial Activits'es when payment has been approved by the charity
Taxatlon
Income and gains are exempt from taxation as they are re￿iVed and applied for charitable
purposes only. The Charitable Incorporated Organisation benefits from various exemptions
from taxation afforded by tax legislation and is not liable to corporation tsx 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 indusive of VAT.
14

THE MANCHESTER CHINESE CHRISTIAN CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025
2. Income and end0￿￿ents from:
Un￿StrICted Restricted
Funds
Funds
Total
Funds
Totsl
Funds
10th Jul 2023
to
31st Dec 2024
2026
2025
2025
a. Donations and Legacies
Building Fund
Compassion Fund
Donations
Gift Aid
Mission Fund
Special Offerings
Sunday School
Theological
140,003
720
140,003
720
502,430
101,350
38,173
3.448
51,040
1,000
29,700
930
477,183
63,778
26,765
7,318
40,673
502,430
101,350
38,173
3.448
51,040
1,000
658,268
179,896
838,164
646,347
b. Charitable actlvities
Activities income
Youth income
167
167
606
167
167
611
c. Investments
Bank interest
13.356
13,355
28,411
3. ExpendItU￿ on Charitsble activities
Direct
8upport &
Charitable Governance
Expenditure
Costs
Total
Total
10th Jul
2023 to
31st Dec 2024
202S
To advance the Christian
religion of the Chinese race in
Man¢hester and the
surrounding area
469,159
164,461
633,620
557,26S
15

THE MANCHESTER CHINESE CHRISTIAN CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEM8ER 2025
a. analysed as follows..
10th Jul
2023 to
31st Dec 2024
2025
Direct charitable expenditure..
Staff salary costs
Pension
Missions outreach
Sunday school
Training costs
Congregation expenditure
Compassions expenditure
Youth expenditure
Activities Costs
Venue hire
Rent
Equipment
Donations an¢J gifts
336,325
4.221
24,859
10.740
650
5,859
1,789
314,275
3,524
25,681
11,282
77
5,755
1,120
638
156
64,227
11,207
2,117
12,661
1,321
73.455
2.098
7,842
469,159
482,720
Support & governants costs..
Staff salary costs
Pension
Travel expenses
Office costs
Premises Costs
Subscriptions
Insurance
Computer support
Sundry expenses
Motor expenses
Bank charges
Right of use interest
HR support
Pension charges
Legal fees
Payroll fees
Accountancy
Loss on disposal ot fixed as*ts
Right of use depreciation
Depreciation
17.701
222
21,706
1,813
47,040
283
5,425
2,759
2,618
3,403
223
16,541
571
10,875
2.413
35,619
610
1,877
1,682
976
3,396
246
2,293
1,855
70
1,163
1,346
1,805
15,456
1,198
1,444
142
11,685
29,050
12,908
10,592
164,461
104,545
Total expenditure on charitable
activitles
633,620
557,266
£42.246 (2024: £24,132) of the above expenditure is restricted expenditure
16-

THE MANCHESTER CHINESE CHRISTIAN CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025
b. Staff Costs
10th Jul
2023 to
318t Dec 2024
2025
Gross wages and salaries
Social security costs
Pension
327,910
26,116
4.443
310,616
20,200
4,095
358,469
334,911
The above staff costs figure includes remuneration of one Trustee totalling £32,800 (2024.. 1
trustee £30,740) who is a pastor,. this remuneration is not for serving as Trustees.
c. Particulars of employees:
The average number of employees during the year 14.083 {2024'. 14) and calculated on the
basis of full-time equivalents, was as follows..
10thJul
2023 to
31st Dec 2024
2025
Pastors
Other ministers and admins
12
12
No out-of-pocket expenses were reimbursed to Trustees in the year
17

THE MANCHESTER CHINESE CHRISTIAN CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31SY
DECEMBER 2025
4. Tangible fixed assets
Freehold
Leasehold Equipment
Property and Improvements
Improvements
Motor
Vehlcle$
Total
Cost
Balance at 1st Janu8ry
2025
Additions in the year
Disposals in the year
341,670
1,008,846
48,162
4,226
1,812
395,870
1,008,846
(174)
(174)
Balance at 315t
December 25
1,350,616
48,162
4,052
1,812 1,404,542
Depreciation:
Balance at 1 st January
2025
Charge for the year
Disposals in the year
8,542
27,244
963
944
10,592
29.050
(32)
634
522
(32}
453
340
Balance at 31st
December 25
35.786
1,907
1,124
793
39,610
Net Book Value:
Balarice at 31
December 2025
1.314,730
46,255
2,928
1.019 1,364,932
Balance at 31*
December 2024
333,128
47,199
3,592
1,359
385.278
All fixed assets have been transferred from the charity number 500562 as the Net Bijok
Value.
18

THE MANCHESTER CHINESE CHRISTIAN CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENOED 31ST DECEMBER 2025
5. Right of use assets
Cost..
Balan￿ at 1st January 2025
Additions in the year
Leases
Total
725,697
725.697
Balance at 31st December 2025
725,697
725,697
Depreciation:
Balance at 1st January 2025
Charge for the year
12,908
11,685
12,908
11,685
Balan￿ at 31st De￿rnber 2025
24,693
24.593
Net Book Valu6 at 315t December
2025
701,104
701.104
Net Book Value at 31st December
2024
712,789
712,789
The Charity has a lease agreement with Manchester City Council dated 23rd De￿mber 2023
for 100 Yarburgh Street, Whalley Range, Manchester, M16 7EH for 150 years
6. Debtors
2025
st
31 Dec 2024
Prepayments
Other Debtors
5,370
80,851
4,146
63,778
86.221
67,924
7. Croditors: amounts falling due within one year
2026
31st Dec 2024
Accruals
Tax and social security
Pension
9,888
7,788
1,900
1,040
913
10,801
10,728
19-

THE MANCHESTER CHINESE CHRISTIAN CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025
8. Anatysls of Net Assets between Funds
2025
Tangible
Fixed Right of Use
Assets
Net Current
Assets
Unrestricted Funds
General Fund
Designated Funds
(Note 9)
Total
267,915
267,915
396,364 2,462,400
1,364,932
701,104
1,364,932
701,104
664,279 2,730,315
Restricted Funds
Building Fund
Compassion Fund
Mission Fund
Theological Fund
1,244
17.452
350
1,244
17,452
350
19,046
19.046
Totals
1,364.932
701,104
683,326 2,749,361
Period end 2024
Tangible
Fixed Right of Use
Assets
Net Current
Assets
Un￿strICtsd Funds
General Fund
Designated Funds
(Note 9)
Totsl
172,379
172,379
594,546 1,692,613
385,278
712,789
385,278
712.789
766.925 1,864,992
Restrlcted Funds
Building Fund
Compassion Fund
Mission Fund
659,853
2,312
4,138
659,853
2.312
4,138
666,303
666,303
Totsls
385,278
712,789
1,433,228 2,531,295
20-

THE MANCHESTER CHINESE CHRISTIAN CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENOED 31- DECEMBER 2025
9. Unrestricted Funds
Movements in the Period
Transfer
Reserves
at
Beglnning
of year Income Expendlturo
172,379 615.718
2025
Reserves
at End
of year
Funds
General Fund
(503,071) (17,111)
267,915
Designated Funds
Tangible Assets
Building Fund
Reserves Fund
Right of use lease
Special Offerings
Sunday School
385,278
395,833
190,804
712.789
4,078
5.032
3,831 51,040
(29.193) 1,008.846
(3,035) (223,939)
17,111
1,364.931
168,859
207,915
701,104
1,268
18,323
(11.685)
(7,842)
(36.548)
1,692,613 56,072
(88,303) 802,018
2.462,400
1,864,992 671,790
(591,374) 784,907
2,730,315
Movements in the Perfod
Transfer
Reserves
at
Beginning
of period Income Expenditure
Porlod end
2024
Reserves
at End
of Period
Funds
General Fund
569,983
(466,131)
68,527
172,379
Designated Funds
Tangible Assets
Building Fund
ReseNes Fund
Right of use lease
Special Offerings
Sunday School
(10,592)
395,870
{3,420)
399,253
(_) 190,804
{12,908) 725,697
(3,240)
(36.842)
385,278
395,833
190,804
712,789
4,078
3,831
7,318
40,673
47,991
(67,002) 1,711,624
1,692,613
617,974
1633,133) 1,780,151
1,864,992
General Fund - This fund is tjsed to finance the charity's general activrties and core costs
outlined in the Trustees, ReporL
Designated Funds:
Tanglble Assets - resetves applied for capital expenditure (net of depreciation, revaluation
surplus and provisions for diminuts'on in value).
Bullding Fund- Potential purchase of a building in Manchester City Centre in the future
21

THE MANCHESTER CHINESE CHRISTIAN CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025
Reserve's fund- A provision for redundancy and three months, running costs.
Transfer of Funds -Designation of funds for the purchase of a new building and the
movement of the resernes. Also, the transfer of net book value of assets transferred from
charity number 500562
Right of use lease - Introduction of leases as a 'Right of Use. asset and liabilities.
Special offerings - income received for various causes.
Sunday School - designated for Sunday school project
10. Rostricted Funds
Movements in the Perlod
Reserves at
Beginning of
year
2025
Transfer
Of funds
Reserves
at end of
year
Income Expendlture
Building Fund
Compassion Fund
Mission Fund
Theological Fund
659,853
2.312
4,138
140,003
720
38,173
1,000
(14.949) (784,907)
(1,788)
(24,859)
{650)
1,244
17,452
350
666.303
179,896
{42,246) (784,907)
19,046
Movements in the Period
Reserves at
Beginning of
period
Period end 2024
Transfer
Of fund8
Reserves
At End
of Period
Income Expendlture
Building Fund
Compassion Fund
Mission Fund
29,700
930
26,765
630,153
2,887
659,853
2,312
4,138
(1,505)
{22,627)
67,395
(24,132)
633,040
666,303
These are monies given to the Charity to be spent at the discretion of the Board of Trustees
for specific charitable Plsrposes, as follows..
Building Fund donations, fund raising, and interest received applied for the building of
the church premises in Manchester City Centre.
Compasslon Fund - for the relief of poverty for the public benefit, by the support of
charities which are helping people in povety throughout the world.
Mlssion Fund- for the support of our overseas missionaries and other expenses relating to
their mission.
Transfer of Funds- The transfer for the purchase of new freehold properfy. The transfer of
net book value of assets transferred from charity number 500562.
22-

THE MANCHESTER CHINESE CHRISTIAN CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025
11. Guarantees and Other Flnancial Commitrnents
Financial commitments under nOn-Can￿lIable operating leases relating leases as follow..
The only financial commitments under nOn-¢an￿lIable finan￿ leases will result in the
payment of a peppercorn of £10.500. being the annual sum due under a 150 year lease
from 5th April 2022 with The Council of Manchester dated 18th December 2023.
Johnson Fellow for Unit 3b Wing Yip Business Centre, started 28th November 2023 for five
years. This will result in the following financial commitments-.
2025
Land & Buildlng
Due within 1 year
Due in 1 to 2 years
Due in 2 to 5 years
2024
8,016
8,016
8,016
8,016
8,016
16,032
24,048
32,064
12. Related Paty Transactions
LS Quek a trustee and a pastor received remuneration totslling £32.800 (2024= one trustees
£30,740)
13.cash generated from operatlons
2025
10th Jul 2023 to
31st Dec 2024
Surplus for the period
218,066
2,531,295
AdjuslJn&nts for.
Depreciation
Right of use depreciation
Loss on disposal of fixed assets
29,050
11,685
142
10,592
12,908
Movements in working capitsl:
(Increase)Idecrease in debtors
Increasel(de¢rease) in creditors
(18,297)
73
(67,924)
10,728
Cash generated from operations
240,719
2,497,599
23-