Charity r•gislratlon numb•r 1208200 (England and Wales)
BIRMINGHAM CHINESE EVANGELICAL CHURCH CIO
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

BIRMINGHAM CHINESE EVANGELICAL CHURCH CIO
LEGALAND ADMINISTRATIVE INFORMATION
Trust••s
MFChan
Drmsun
KWLLaw
BH Han
Mman
KKKChan
DGUO
(Apwinted 21 June 2025>
(Appointed 21 June 20251
(Appointed 21 June 20251
IAppoinl8d 21 June 20251
IAppoinl8d 21 June 20251
Charfty numb•r (England and Wal9$)
1208200
Prlnclpal address
14 Upper Gough Stre8t
Birmingha
West Mldlands
B1 1JG
Indo￿ndOnt examinor
CKCA knmltod
No 4 C8Stle Court 2
Caslegale Way
Dudley
West Mldlands
DY14RH

BIRMINGHAM CHINESE EVANGELICAL CHURCH CIO
CONTENTS
Pag•
Trustees. report
Independent examinerfs r•port
Statement of financial activibes
Balance sheet
Notes lo the financial statements
7-15

BIRMINGHAM CHINESE EVANGELICAL CHURCH CIO
TRUSTEES. REPORT
FOR THE PERIOD ENDED 31 MARCH 2025
The truslegs present their anrwal report and financral stal8m8nts for the year ended 31 MarGh 2025. The principal
addross is 14 Uppor Gough Street. Bimiingham, West Midlands. B1 1JG. The registered Charty ThJmb8r is
1208200.
The Ilnancl8I statOm￿ts have prepared in accordance ￿1h th8 accounUn9 pc41d8S Set ry*t In nola 1 to the
financial statements and comply the BCEC'S goveming d￿Um9n1, the Chariti6s Act 2011. FRS 102 'Tho
Flnanclal Reportlng Standard applicable in the UK and Republic of Ir8land' and th8 Charities SORP 'ArLounting
and Rgporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in
a¢￿dance with the Finan(¥al Reporting StsThlard applicable in the UK and Republic of Ireland IFRS 1021..
Obj•ctiv•8 and acfjvlti•s
Over the past y&ar, th& faithful GtNJ has blessed the entire BCEC church. and has also especAally led the work of the
Trustoes. for which. we thank and praise the Lord. According lo the church Iradrtion. the work of the churth Tru5tee8
focus8s on thè main a$￿Cl$ of finance, personnel, ¢hur¢h building mainlenancelstewardship. etc. The objective of
the work is to. on behalf of the church. handle Ihe above tssks well. an¢J Create ￿ndrtIOnS so that the pastoral team
can concentrate on pastoral works. e.g. leaching etc. In addition. also lo create conditions so that BCEC
congregations can ccncentrate cffi receiving t8a¢hings. worshipplng God lo the fvllesL enhanclng thelr fath. and
building spiriluol lives.
Public benefft
The Trustees have paid due regard to widanco issued by the Charity Commission in deciding what activitw the
ChaTity should undertake. When planning activities for Ihe year, the Tnjsteès hav8 considered thè Commission's
guidance on public benefit. The Church seeks to work in harmony with other cornmunitEs and charitable
organisalior75 and this is reflected in the donations made in the year.
The Church holds weekly Sunday swvi¢fj$ in a range of languages {Mandaiin. Cantonese and English) across
number of siles including the Charity's registered office that ar8 intènded for th8 worship of the Lord God and
furtherance of indwidual's faith.
In addition lo Church services, the pastoral team are responsible for running a number of events which include
Sunday School provisions for the Children who regularly attend the Church and Bible study groups lakn'ng place at
the UnNerslty of Bimilngham for hs, sludents.
The Church relies on voluntary contit*utions to operate and fulfil ils obledwes. The Trustees olso wish lo
aCknO￿edge wth gratitude all individuals who have made donatKJn$ or volunteered lime during the year. The
Church could not continue to operate wilhoul their support.

BIRMINGHAM CHINESE EVANGELICAL CHURCH CIO
TRUSTEES. REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
Achlevomonts and porforrnanc•
Significant activit￿S and achi8vem6tnfs against obie¢fves
Church Bulldlng Malntsnanc8
Last summèr, air conditioning and ventllalion systems weTe installed in the church's maln hall. significantly
improving air quality during Sunday servlces and larger gatherings.
New flooring has also been instslled in the downstairs da$srooms and stairwell, creating a ¢18aner and fresher
onwronmenl for church activibes. L￿kIng ahead, ￿ plan lo refurbish the chLrc*'$ front fa￿de. whith h85 twun to
show signs of wear.
Tha Search far New Church PTèmis•s
This year. we held two Extraordinary Genaral m8eb.ngs IEGM5} to (JSs¢uss potenllal new Churth premlses.
The first EGM focused on our bid for Highgale House in Digbeth. Ajlhough we ￿re ultimately outbid, we wg
encouraged by the support of our congregation, both in prayer and financial conlribulions.
The second EGM addrès$8d th8 proposal lo lease 89 Holloway Head as a secondary church venue. The
congregatlon expressed strong support for this plan- howèver, in the following months. negotiations with tho landlord
did not result in a satisfactory agreement. Due lo additional leaso tgmis that WOU￿ have placed a greater financial
burden on BCEC, the church committees decided to withdraw from the proposal.
We continu8 to aetiv8ly search for a sullable new venue and appreciate the ongoing SUPPOrt and prayers of our
congregatlon in this matter.
Conver51Dn to Charitablg Incorporal•d Organlzatlon
BCEC has successfully trans1t￿ned lo Charitable Incorporated Organlz81ion (CIO) slatus, wth the offi¢lal transfer
date on 30 November 2024.
Because of the transition lo becoming a CIO Icharitsble Incorptxaled Organi$atsonl, a significant amount of wo
has been generated.. registering Wlth HMRC, applying for a bank account, contsGlin9 payroll company, p&nsion
provbder. Insurance company. auditor, utility supplbers, inlemel provider.. and nothin9 has gone Smoothly. Each lask
has taken conslder8ble tim8 to complete. Many thanks to treasury team colleagues and committee m¢mkrs for
their hard work.
We are grateful that BCEC conunues to seNe the Blrmlngham and West Midlands communltles falthfully. We hoF*
lo further expand our mlsslon by sprèading the gospel and reaching more people through our ministries. Thank y
for your continued support and praygrs.
Fln•n¢l•l rnvl•w
Total InGome for the peritsd amounted lo £286,269 {p8riod to November 2024.. £559.3481. This reflects the donations
received in the 4 months lo 31 March 2025 and also the 'donalion' of the value freehold land & buildlngs previously
held by the trustees of the old charity as custodbans In-line with accounting standards.
The expèndllure on charitsble acllvlllgs and the running of the Charty amounted to £213.351 (per￿ to November
2024.. £397.0171. Capilal expanditur8 of £3.694 Iperiod to Novemb8r 2024= £32,001) represents tho building
installation for the boilèr and the purchase of minor equipment for the completion of Sunday services and mid-week
events.
Going concem
The Trustees are satisfied that th8 Charity is adequately finan¢ed for th8 lor?seeable future.

BIRMINGHAM CHINESE EVANGELICAL CHURCH CIO
TRUSTEES, REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
ReseNes policy
The Charity maintains a number of separated unreslrfcted funds whlch are used to fund the relevanl 8cllvitles of the
Church. The Trustees aim to maintain each r8S8rve at a 18v81 equivalent to be￿¥en 3 and 6 months, expenditure as
a minimum in order lo ensure that, in the event of a significant drop in donations re¢8iv8d. they will bo able lo
continue the Charivs current activitses while consideration is given to ways in which adtlillonal funds may be raised.
This level of reserves has been maintained throughout tho periTrJ.
stfUCtur•. gov•rnanc• and manayment
The charity 15 govemed by a Trust deed as a regislergd CIO with thg Charity Commi$$ion for England & Wales.
Trustee8 are advised of the Chanty Commission guidan¢e on bein9 0 new Trustee on Ihelr appointment to the
Board. The trustees have regU￿r day to day contact wtlhin the Church and are heavily involv8d in the dgrysion
making process.
The tmslees who served during the year 8nd up lo dale of Signatu￿ of the financbal slalements were..
MFChan
SSFKho
Drmsun
KWLLaw
BH Han
Mman
KKKChan
DGUO
IResSgne(121 June 20251
IAppoint8d 21 June 20251
{Appoinled 21 June 20251
IAppoinled 21 June 20251
IAppoinied 21 June 20251
IAppoinled 21 June 20251
Recmthenl and apP￿ntMen1 oflnJslee$
The Trustees run the affairs of Ihe Church wllh no addillonal IndI￿lualS being 81bwed onto the Board of Tnjstees by
ad hoc appointments. Trustees are instead èleded annually from elected committee members at the Ch8rWs AGM.
Any appointments made are wlh due regard to the rel8vant skills and knowledge roquired.
Organisation81 slmclure
Tho Church is Yun by th• Trusto0s' who make decisions in the b8sI interest of the Church arKI the congiegalKsn.
The trustees. report was approve<l by the Board ofTrn$tees.
DGUO
Chair
21 January 2026

BIRMINGHAM CHINESE EVANGELICAL CHURCH CIO
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES. OF BIRMINGHAM CHINESE EVANGELICAL CHURCH CIO
I report lo the trusteos, on my examination of the financial stalgments of Birmingham Chinese Evangelical Church
CIO Ilhe BCEC) for the period ended 31 March 2025.
Responslbllltles and basls of report
As the Iruslees. of the BCEC you are resporbsible for the preparation of the finan(#al slalements in accordance with
the requirements of the Charitlgs Act 2011.
reFKJrt in respect of my examination of the BCEC'S financial ststements Carrled out under section 145 of the
Chariti8s Act 2011. In carying out my examination I have followed the Directions given by the Charity CcKnmission
under section 145(51{bl of the Charitiès Act 2011.
Indepgndent examin¢¢s $tstsm8n¢
Since the BCEC'S gross income exceeded £250,000. the independent examiner musl be a member of a body listed
In s8¢tlon 145 of Ihe Charities Act 2011. 1 confimi that l am qualified lo undertake the examination becausè l am
Mom￿r of UK. which FS one of Ihe listed bodi8s.
I have completed my examlnalion. I confirm that no matters have c￿me to my attention in winoction with th
examination giving me cause to believe that in any material respect:
ac¢ounting records were not kept in respect of the BCEC as required by soclion 130 of the Charlbes Acl 2011.
the financial stalemenis th not accord wth those records., or
th8 financial statsmenls do not comply wlth Ihe applicable requlrements concerning thè fomi and contsnt of
rinan¢ial statements set out in th8 Charities (Accounts and Reports) R8gulations 2(KJ8 other than any
raquiramenl that the ffinancial slatsments give a true and falr view, which is not a matter wnsidered as part of
an independent examinati￿.
I have rK) concgms and have come across no other maitsrs In wnnection wlh the examlnation to which attentlon
should be drawn In this report in order lo enable a proper und8rslanding of the finarbclal stalemènts lo be reached.
Fran¢o$ Clapham FCA
CKCA Limitsd
No 4 Castle Court 2
Casllegate Way
Dudley
West Mldlands
DY14RH
21 January 2026

BIRMINGHAM CHINESE EVANGELICAL CHURCH CIO
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE PERIOD ENDED 31 MARCH 2025
ilnrestricted R•strf¢t
fund#
fund
2025
2025
T¢)tsl Unre$tri¢ted R•stri¢t•d
fvnds
fvnd$
2024
2024
Total
2025
2024
Notes
Income and endO￿￿•nts from:
DonalN)ns and legacies
Invèstmènts
Other income
110.240
9.933
166,096
276,336
9,933
305,043
5,537
73,539
175,229
480,272
5,537
73,539
Total Income
120.173
166.096
286,269
384.119
175,229
559,348
Exponditure on:
Charllable activitie8
193.104
20.247
213.351
358.771
38,243
397,014
Total •xp•ndltyr•
193,104
20,247
213.351
358.771
38.243
397.014
Not incomo1(expondltur•l
172,931)
145.849
72,918
25,348
136,986
162,334
Transfers between
funds
110,0011
10.001
9.CQ3
19,0031
Not movgmgnt In
funds
182.9321
155,850
72.918
34.351
127,983
162,334
R•conciliation of fund$:
Fund balances al 1 D￿emb9r
2024
717,845
650,579 1.368,424
683.494
522.596 1,206,090
Fund balanc•s at 31 March
2025
634,913
806.429 1.441.342
717,845
650.579 1.368.424
slalemenl of financial activities includ88 all gains and losse5 recognised in the period. All inc¢)me and
expenditure d•riv$ from ronlinuing actiMties.

BIRMINGHAM CHINESE EVANGELICAL CHURCH CIO
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Note¥
Fix•d asset3
Tangible assets
Investments
12
13
211.86S
600,000
56,919
811.865
56,919
Current assets
Dablcfs
Cash al bank and in hand
14
2,656
639.126
62.468
1.259.937
641.782
1,322,405
Creditors: amounts falllng dufr wlthln
one y•ar
15
112.305}
(lo.9￿)
Net curr•nt ass¢ts
629,477
1.311,505
Total assets le$8 curront Ilablllties
1.441.342
1,368.424
The funds of the BCEC
Reslricled Income funds
Unreslncted funds
17
806.429
634.913
650,579
717,845
1,441.342
1.368,424
The flnanclal statements were approved by the trustees, on 21 Janu¥y 2026
DGU
Chair

BIRMINGHAM CHINESE EVANGELICAL CHURCH CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
AccOun￿Trg poll¢l•$
Charlty Informatlon
Bimiingham Chinese Evangelical Church CIO is a charity as registered with the Charity Commission for
England and Wales (registration wmber 1208200). The reglstered office Is 14 Upper Gough Street.
Birmingham, Wesl Midlands. 81 1 JG.
1.1 Reporting p•rlod
As al 30 November 2024 the 8￿$tIng Clinese Evangel'cal Churth {charity nUM￿r 10482561 transferred its
assets an liabilities to Birmingham Chines8 Evangelical Church CIO Icharity number 12082001 IBCEC CIO).
BCEC CIO prepare ils accounts to 31 March each year entl the first peri<￿ of account is the period ended 31
March 2025. A5 the 8ccounls have been prepared under the merger accounkn'ng prin¢ip818 in Ilne with section
27 of the SORP, the comparative information Shown irb the BCEC CIO accounts r8lale8 to the Chinese
Evangelical Chur¢h results.
The comparative amounts are for an 8 month period. whereas the current results are for the 4 month period
ended 31 Marth 2025. The comparative amounts presented in the financial statements linduding the reloled
note$} are therefore not entirely comparable.
1.2 Basls of proparatlon
The financial slalements have been prepared in accordance with the BCEC'S governing documont, Ihg
Charities Act 2011. FRS 102 Yhe Financial Reporting Slantlard applicable in the UK and Republi¢ of Ireland"
and the Charities SORP 'Accounling and Reporting by Charit6es." Ststement of Recommended Prath.
applicable to charities prepariThJ their 8ccounts in accordance with the Financial Reporting Standard
applicable in the UK and Ropubllc of Ireland IFRS 102)". The BCEC is a Public Benefrt Entity as defined by
FRS 102.
Th8 financial statements have departed from the Charitie8 {Accounts and Reports) RegulalK)n$ 2008 only lo
the extent required to provlde 8 true and fair view. This departure has Involved following the Statement of
Recommended Pra¢tico for charities applying FRS 102 rather than the verS￿n of the Statement of
Recommended Practice which 1$ reforred lo In the Regulations but which has since been wthdrawn.
Thg flnanclal statements are prepared In steding, which os the fiJnct¥)nal currency of thg BCEC. Monel8ry
amounts in these financlal Statements are rounded to the nearest £.
The financial statements have been prepared under the historical eo$l Convention. The principal accounting
poltcies adopt&d are set out below.
1.3 Going concorn
At thg Ilme of approving the financial statements, the trustees, have a reasonable expeclallon that the BCEC
has adwuate resources lo conliThJe in operational existen￿ for thfr fora$aeabl& fLrturg. Thus the Irustees,
continua to Bdopl the going concem basis of accounting in pr8paring tho financial $tstgments.
1.4 Charltable fvnds
Unrèstricted funds are available for use al the discretion of the tfustees, ￿ furtherdnce of their charitable
objectives.
R8slrlcle(I funds a￿ subject lo speciftc coThJitions by donors or grantors as lo how they may be used. The
purposes and uses of the restrictsd funds are set out in the notes lo thfr finandal statements.
Endowrnenl funds are subject to specific ￿ndillonS by don0￿ that the upitsl must ￿ maintaine(I by the
BCEC.

BIRMINGHAM CHINESE EVANGELICAL CHURCH CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
Accounting poliei•$
(Conllnu•d}
1.5 In¢om•
Income is recognised when tho BCEC 1$ legally entitled to it after any performance condibons have been met,
the amounts can be measured relia1￿y, and it 1$ probable that income will be r￿1ved.
Cash donations arè recognis8d on r8c8ipt. Other donallons ar8 recconised once the BCEC has been notifigd
of the donation, unless perfomiance condibons require deferral of the amounl. Income lax recoverable in
relation to donations recèived u￿ler GiftAid or deeds of covenant is rocognised at the time of the donation.
Legacies ale reco9nised on r¢¢eipt or olherwse if the BCEC has been notified of an impending dIStrib￿lon.
the amount is known, and re￿i￿t is èxpected. If the amount is not known, the legacy is Ireale(l as
conllngent asset.
1.6 EX￿ndIt￿￿
Expenditure is recognised once there is a legal or constructive obligation to Iransfor economic benefit to
third paty. it 1$ probabl8 that a transfer of economic b8nefits will bo required in settlem8nL and the amount of
tho obligation can b8 measured reliabty.
Expenditure is classified by activity. The costs of each activity are made up of the total of dlred Costs and
shared costs, induding support costs involv8(i in undertaking each a¢livily. Direct costs attributabl8 lo a single
activity are allocated diredly to that activity. shar￿ costs whith contribute lo more than on8 activity and
support costs which are nol attr&iulable to a single actNity ar8 apportioned between thos8 adwIt￿S on a basi8
consistent with the use of rtrsoui¢es. C8ntral stsff costs are allocated on the basis of time spent. and
depreciation charges are allocated on the portion of the asset's use.
1.7 Tanglble flxed assets
Tangbble fixed 89sots are initially measured at wst and subsequently measured al cost or valuation, of
depredation and any Impaimient losses.
D8pre¢iation is recognlsed so as to write off the cost or valuation of assets less their resKlual values over th8ir
useful lives on the following bases..
Freehold land and buildings
Leasehold land and buildings
Leasehold improvemonls
Plant and equipment
Flxtures and frtting$
50 years
S /0 Straight Lin8
SY. Straight Line
12.5¥. Reducing Balance
33Y¢ Reducing Balance
Freéhold land is not dep￿￿te£l.
The gain or loss arising on the disposal of an ass8t is determined as the difference between the sale proceeds
and the carying value of the 8ssel, ond is rewnised in the slateTnent of financial activities.
1.8 Fixed assel inv06tment$
Fixed asset inv8stm8nts are Initially maasured al transadon price gxcluding transaction cost$, and ar8
subsequenly measured at fair value al each reporting dale. Changes in fair value are rècogniwl in net
In¢omelloxp8nditurel for the year. Transaction costs ar& &xponsg(1 as incurred.
1.9 Impalm)•nt of fix•d assets
Al each reporting end dale, the BCEC reviews the carrying amounts of 11$ tangible assels to detemiine
whether there is any indlcalion Ihal ItK)se assets have suffered an impairment loss. If any such indication
exists. the recoverabl& amount of the asset is estimated In order to delennlne the extent of the impairment
loss111 any).

BIRMINGHAM CHINESE EVANGELICAL CHURCH CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
Accounting polici•s
(Continu•dl
1.10 Cash and ¢ash oquiv81onts
Cash and cash equivalents include osh in hand. *Jeposils held at call wth bank5, Other 5hort-terni liquid
investments with original maturities of three months or 18ss. and bank overdrafts. Bank overdrafts are Shown
thin borrowings in current liabilities.
1.11 Financial instrumonts
The BCEC has electsd to apply the prow&ons of Section 11 'Basic Financial Instnjments. and Sectlon 12
'0lher Financlal Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instrumènts arè wognised the 8CEC'$ balance sheet when th8 BCEC t*¢om8$ paty to th
contractU81 provisions of the Instrument
Financial assets and liabilltles are offset, ￿ the nel amounts presented in the financial statement5, when
there is a 18gally 8nfor¢eable right to sel off the re¢ognised amounts and there is an intention to settle on a net
basls or lo realise the asset and settle Ihe Ilablllty slmult8nwusly.
Ba$1¢ flnan¢lal a$$•ts
Basic financlal assets, which Indudg debtors and cash and bank balan￿$, are init1811y measured at
transaction price Indudlng transaction c£Jsts and 8r8 subs8quenty carrled at amortlsed co81 uslng the effective
interest method unless the arrangement constitutes a financing trar￿aCtIon. where the transaction is
measured at the present value of the future re¢gipl$ discounted at a markol rate of interest. FinanThal assets
classified as receivable wlhin one year are not amortised.
8a$lc Ilnanclal liabilliies
Basic financial liabilities. includiThJ creditors and bank loans are inltlally recognlsod al transaction price unl88s
the arrangement eonslilules a financing transaction, where lh8 dgbl inslrumont is measured al the present
value of the future payments discountod 01 a market rate of interest. Finan(aal liabilities clas5tfi8d as payable
within one y8ar are not amortised.
Dgbt Instruments 8re subsequendy carried at amortised cost. using the effective interest rate method.
Trad8 creditors are obligattons lo pay for goods or services that have begn acquirgd in thg ordinary COUTS8 of
operations from suppliers. Amounts payable 8re classffied as current liabilities if payment is due within one
year or less. If not. they are presented 88 non-current liabilities. Trade creditors are recognised initially at
transa¢tion price and subsequenuy measured at smoTtised cost using the effective interest method.
Dere¢ognltlon of Ilnan¢lal liabilitios
Financial liabilitigs aro derocognised when the BCEC'S contractual obligations expire or are discharged or
cancelled.
1.12 Employ•0 ben•ffts
The cost of any unused holiday entlllement Ss recogimsed in the period in which the employee'5 servicEs are
rac8lved.
Temiination benefits are recognised immed¢ately as an eX￿n$￿ when tt)0 8CEC18 demonstrably commlitsd
to lerminale the employment of an employee or to provid* lermlnatlon benefits.
1.13 Rètlrement benoflts
Payments to defined contribution retirement b8nefil sch8m8s oro thary8d as an expense as they fall due.

BIRMINGHAM CHINESE EVANGELICAL CHURCH CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
Critical accounting estlmal¢$ and Judg•monts
In the appllcalion of the BCEC'S a(*ountlng polides, th8 Irust8es' are requirèd to make ludgemenls, estimates
and assumptions about the carying amount of assets and liabiliti8s that are not readily apparent frorn other
sour¢es. Th8 &stimales and associated assumptions ar& based on historical experlence antl other factors that
are considered to be relevant. Actual results may dlffer from these estlmates.
The estlmat8s and underfying assumpkn'ons are revie￿￿ on an ongoing basis. Revlsions to accounting
eslirnales are ro¢ognised in Ihe period in which the estimat8 is revised where the revision affects only that
pen¢xl. or in the period of the revision and fubJre periods where the revision affects both cufrenl and future
periods.
In¢ome from donation• and legac￿$
Unrestrlcted Restricled
fund•
funds
2025
2025
Tolal Unr•strlcted Rèstrl¢ted
funds
funds
2024
2024
Totsl
2025
2024
Donat￿n$ and gifts
110,240
166.
276.336
305,043
175,229
480.272
Income from Investments
UnrostrIGtod Unre$trl¢ted
funds
funds
2025
2024
Interest recelvable
9,933
5.537
Other in
Unrostrlcted Unr•strid•d
funds
fvnds
2025
2024
Other income
GiftAid Receipts
11.072
62.467
73,539
10-

BIRMINGHAM CHINESE EVANGELICAL CHURCH CIO
NOTES TO THE FINANCIAL STATEmE￿rs (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
Expondlture ¢)n charitable activitigs
Dlr•rt Costs Direct Costs
2025
2024
Dlrect costs
Staff costs
Mlssion And Ministry
Love Grfl and Donatlons
113,286
24,327
18,551
209.304
34,459
41,294
156.164
285,057
Shar• of Support and gov•rnan¢e costs Is•• not• n
Support
Govemance
55,187
2.000
106.936
5,021
213.351
397.014
Analysis by fund
Urbreslricled fund$
Restricted funds
193,104
20,247
358.771
38,243
213.351
397,014
Support costs allocatod lo actl¥ltl•$
2025
2024
Staff ¢osls
DaprerAation
Utilities
Insurance
Travel
Stslonery and Printing
Telephone
Bank Charges
Repairs and MBint&nance
Sundry Expenses
Govemance Gos15
26.658
5,105
1,491
45,363
11,415
2,583
2,432
2.035
2,389
838
424
34,984
4,473
5,021
1.263
500
597
170
16.531
2.872
2,000
57,187
111,957
Analys¢d b•two•n:
Direct Costs
57,187
111.957
11

BIRMINGHAM CHINESE EVANGELICAL CHURCH CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
Net movement In funds
2025
2024
The net movement in funds is stated after ¢h8rglngll¢rediting}'.
Fees payable for the independent examination of the charitys financial
statemènts
Depreciation of owned tangible r￿ed assets
1,850
5.105
1.575
11.415
Tru$t••s'
None of thè trustees, {or any persons ￿nnected with them} received any remuneration or benefits from the
BCEC during the period.
10 Employe•s
The average monthly number of employees during th& p8riod was:
2025
2024
Numbgr
Number
11
11
Employment costs
2025
2024
Wages and salarie8
Soclal securty ¢osls
Olher pension ￿$ts
124,734
12,188
3.022
227,372
22,866
4.429
139.944
254,667
The￿ were no employees whose annual remuneration was more than £60,000.
11 Taxatlon
The charity is gX8mpl from taxats'on on Its activities because all its income is appl￿d for charitable purposes.
12-

BIRMINGHAM CHINESE EVANGELICAL CHURCH CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE PERIOD ENDED 31 MARCH 2025
12 TangIb￿ flxed assets
Frn•hold land
and buildings
L•as8hold
Let￿hOld
land and knpr0v￿nts
buildiTrJ•
Plant and Flxtures and
equlpm•rrt
flttlng$
Totsl
Cost
At 10ecember 2024
Additions
85,0
106,379
33.338
3,694
69,048
293.765
160,052
156.358
At 31 March 2025
156.358
85,000
106,379
37,032
69,048
453,817
Deprgclatlon and
impalmient
At 1 De¢*mber 2024
DeprecAation charged in the
85.000
85,287
21,643
44.917
236,847
1.773
2.842
5,105
Al 31 March 2025
85,000
87.(KO
22.133
47,759
241.952
C•rySng amount
At 31 March 2025
156,358
19,319
14,899
21,289
211,865
At 30 November 2024
21,092
11,696
24,131
56,919
13 Fwd as8•t Investments
Cash on
d•po$lt > 1
year
Cost or valuatlon
At 1 December 2024
Valuation changes
600,000
At 31 March 2025
600,000
C•rrying amount
At 31 March 2025
600.000
At 30 November 2024
£600,000 has been held on dewsit with Urity bank 81 a rate of4.25% due to mature 18 January 2027.
14 Debtows
2025
2024
Amounts falling du• wlthln on• ygar.
Other debtors
2.656
62,468
13-

BIRMINGHAM CHINESE EVANGELICAL CHURCH CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
15 Creditors: amounts falling due wlthln onfr year
2025
2024
Other taxation and sorial se¢urity
Other credrtOTS
8.667
3.638
7,752
3,148
12.305
10,900
16 Retlr•m•nt b•n•frt sch•m•$
2025
2024
Definod contrlbutlon schemes
Charge lo proflt or loss In respect of d9fingiJ contribution schemes
3.022
4,429
The BCEC operates a defined contribution pension scheme for all qualrfying employèes. The assets of ttle
scheme are held separately from thosè of th8 BCEC in an independently administered fund.
17 Reslrlct•d funds
The restricted funds of the charlty ￿mprise the unexpended balances of donatiorns and grants hald on trust
subject to spectfic condttbns by donors as to how they may be usèd.
Incoming Rosourcos
r•sources
exponded
Transf•rs At 31 March
2025
OKomb•r
2024
Fre8hold Land & Buildings
Fixed assets
Buikling fund
Conference
156.358
156,358
48,069
602.002
48.069
602.510
4,088
5,650
14.5961
115.6511
10,001
650.579
166,096
120,2471
10.001
806.429
Previous year.
At1
Dwmb•r
2023
lTrcomlng Resources
resources
expended
Transfers
A130
Nov•mb•r
2024
Fixed assets
BulldlNJ fund
Conference
26.787
495.809
110,7191
15.7541
121.7701
32.001
{32,0011
19,003)
48.069
602.510
144,456
30.773
522.596
175,229
138.2431
19.003)
650,579
14-

BIRMINGHAM CHINESE EVANGELICAL CHURCH CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
18 Unre$trlet•d funds
The unrestrlcled funds ol the charNy cornprlsg the un8XP8nde(i balances of donaliorts and grants which are
nol subl&Gt to sp8cffic condltlons by donors and grantors as lo how Ihgy may b8 used. These include
deslgnated funds which have begn s&t aside out of unrostricted funds by the trustees for purposes.
In¢omlng Resour¢•s
r9sou￿•s
expen￿￿
Transf•rs At 31 March
202S
Dec•mbor
2024
General funds
717,845
120.173
1193,104)
110.0011
634,913
Pr•vlou$ year.
At1
Dècomb8r
2023
Incoming Re$ourc•s
re¥our¢•s
expended
Transfers
At30
November
2024
Gener81 funds
683.494
384,119
1358.7711
9,003
717.845
19 Analysis of not assets belween funds
Unrostrlcted
nds
2025
Restrlcted
funds
2025
Total
2025
At 31 March 2025:
Tangible assets
Invg$tmenls
Currgnt assetsllmabllltlesl
7,341
600.000
27.572
204,524
211,865
600,000
629,477
601,￿5
634.913
806,429
1.441.342
Unrastrlct•d
funds
2024
R•strl¢t•d
fund$
2024
Totsl
2024
At 30 November 2024:
Tangible asseis
Cuffenl a$so1sllliabililie5)
8.850
708,995
48,C69
602.510
56,919
1,311,505
717.845
650,579
1.368,424
20 Relatgd party transa¢llons
There were no disdosablg related p8ty tranSac￿nS during the period12024- none).
15-