Charity Registration No. 287813 Company Registration No. 01720498 IEngland and Wales) CHINESE ASSOCIATION OF TOWER HAMLETS (A COMPANY LIMITED BY GUARANTEEI ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
CHINESE ASSOCIATION OF TOWER HAMLETS (A COMPANY LIMITED BY GUARANTEEI LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mrs P Hayward Ms M L Cheng MrHHWu Mr H Salah Mrcyi MrTVLe Secretary MrAS Lchau Charty number 287813 Company number 01720498 Registered offic• and principal address 680 Commerical Road London E14 7HA Indepondont oxamin•r Goh Yong Chong Silver Levene IUKI Limited Chartered Certified Accountants 37 Warren Street London W1T6AD
CHINESE ASSOCIATION OF TOWER HAMLETS (A COMPANY LIMITED BY GUARANTEEI CONTENTS Page Trustees, report Independent examiner's report 14-15 Slalemenl of financial activities 16 Balance sheet 17 Notes to the financial statements 18-28
CHINESE ASSOCIATION OF TOWER HAMLETS (A COMPANY LIMITED BY GUARANTEEI TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2021 The trustees present their report and financial slalemenls for the year ended 31 March 2021. The financial slalemenls have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Chinese Association of Tower Hamlets's memorandum and articles of association, the Companies Act 2006 and Accounting and Reporting by Chsrilies". Slalemenl of Recommended Practi applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective 1 January 20191" PURPOSE, VISION AND OBJECTIVES The charity's purpose as set out in our constitution is lo provide a comprehensive range of serViS (welfare, community care. educational, leisLJre & recreational and personal development) for the Chinesel Vietnamese Community in and around the London Borough of Tower Hamlets through 8 supportive environment and a commitment to promote user involvement. Our vision is to ensure that the people we serve live in a sensitive and compassionate environment, have a¢sS lo services that meet their physical, material and emotional needs, also, they are able to reach the quality of life to which every individual aspires. The organisalion's ethos is one of empowerment and enablement. We are driven by our mission lo enable people to be the architect of their own lives and be treated with dignity and respect al all limes. Our focus is to work with and for those living with physical, sensory or mental impairment and in social isolation, including those with serious and enduring mental health difficulties or dementia. language barriers. or a carer role. The objects for which the Association is estsblished are'.- To help disadvantaged persons of Chinese origin who live, work or study in and around London Borough of Tower Hamlets Ihereinafter called 'the area of benefif'l by the establishment and Maintenan of an information and advice ll1re and an Opportunity Centre. To promote the welfare of Chinese elderly and disabled people which now or hereafter may be deemed by law lo be charitable within the said area of benefit. To provide opportunities and facilities for the social, educational, cultural and physical development of young Chinese people of the said area of benefit. In this MemorandLJm of Association 'young Chinese people, means people between the ages of 8 and 25 years. PRINCIPAL ACTIVITIES The Chinese Association of Tower Hamlets is a charitable company limited by guarantee and is governed by a memorandum and articles of association. The principal activities of the Association is the provision of services lo Chinese and Vietnamese community in the London Borough of Tower Hamlets through project based programmes providing specific services to meet the needs of ils user groups. We are a local organization that understands the needs and 8SPltalions of local Chinese and Vietnamese people. Every year we support hundreds of older people of Chinese origin lo live life lo the full, maintaining control and independen. The organizalion's ethos is one of empowering and enabling people. The Ststement of Financial Activities for the year is sel out on Pages 16 10 28 of the financial slalements.
CHINESE ASSOCIATION OF TOWER HAMLETS (A COMPANY LIMITED BY GUARANTEEI TRUSTEES. REPORT (CONTINUED)IINCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2021 HOME CARE SERVICE The Chinese Association of Tower Hamlets Home Care service provides high quality, responsive care and support lo help our clients remain independent in their own homes for longer. Vve provide help with personal care, housekeeping, shopping, meal preparation, companionship and home-based respite services. Our service is registered with the Care Quality Commission ICQCI and is rated "Good" in four areas and 'Oulslanding in one area. The service can be accessed by health and social care professionals arranging support on a client's behalf or by individuals seeking lo arrange their own services. Over the past 12 months, we have provided 11,242 hours of Home Care for our clients across London. In a global pandemic, our prime objective is to ensure that our service users and stsff remain safe and protected at all times and that we can provide care lo all our service users with minimurN disruption. At the time of writing this annLJal report. l am pleased to say we have achieved this objective with no positive cases of Covid since the lockdown in March 2020. The majority of care team are willing lo lake on extra shifts, work longer flexible hours, go above and beyond their duties in helping the Chinese community. As an organisalion caring for vulnerable people, we have been particularly impacted by the COVID-19 pandemic. However. we believe that the prompt and decisive action that we took as an organisalion has been fundamental in protecting our service users and wider team. The key business adaptations which we have made are as follows.. We closed our centre lo all bul essential visitors al a very early stage. We have worked hard lo ensure adequate supplies of PPE and have carried out additional fundraising lo pay for this. Compliance with our PPE requirements has been rigorously enforced throughout our Servi$, and stsff are required lo wear full PPE at all limes. observing social distsncing rules and person81 hygiene whilst in our services. We have started mandatory weekly COVID-19 PCR testing for all care staff since December 2020. Putting our duty of care to Servi users and staff at the forefront of every decision, we refused to accept Covid positive discharges from hospitsl, isolated new admissions, instructed staff to slay away from work if they had any symptom no matter how minor and stopped all but essential visits lo the client's homes. Our approach has kept us one step ahead of national guidance and stood us in good stead. To date, where outbreaks have occurred, we have managed lo slop the spread of the virus in client's home and limit its impact. We have kept all staff informed via VhatSApp message, Logmycare app, emails, and phone. As well as protecting our Servi users from the risks of infection, we have also done everything possible lo ensure that they have been able lo live as nomial a life as possible during the lockdown period. Whilst managing this kind of situation is something we never thought we'd face in our lifetime, our culture and values have been present every slep of the way, and the whole team has developed throughout this journey- something that will serve us long after this is all over.
CHINESE ASSOCIATION OF TOWER HAMLETS (A COMPANY LIMITED BY GUARANTEEI TRUSTEES. REPORT (CONTINUED)IINCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2021 Undoubtedly, the use of technology has been the biggest changes not just for our organisation but also for our service users. Our team Iransilioned lo working iemolely and continued to serve families and older adutts who count on us as part of their support nehork for health, financial security, and other social services. The impact of the pandemic has increased the pace at which we are moving to cloud-based systems. enabling administrative staff lo work from home where neSsary. Vve also scheduled In person appointments for urgent needs, particularly for older people who were unable lo navigate digital tools and online systems. For instance, in March 2020, we knew we wouldn't be able lo visit one of our users in extra care sheltered accommodation in case of a full lockdown. We immediately went lo visit this user and installed a video communication app on his smart phone, showed him how to make and receive video calls. This proved lo be very useful during the full lockdown as this u[ was unable lo communicate with the 51aff at the extra care accommodation due lo language barrier. As he was able lo reach out to our team via video calls during the full lockdown, he fell much secured and less isolated. Having the foresight to see what potentially lay ahead as Coronavirus made its way to Europe, we started lo buy essential supplies of PPE and make changes lo our infection control routines. However, same as other care providers we all had challenges In acSsIng PPE. Guidan about PPE was confusing and presented challenges lo staff, people who experien care and their families. To overcome this barrier, we quickly approached the Chinese Embassy and other Chinese importers for assistance in getting hold of face masks and gloves. For a great many older people in East London COVID pul them al risk, they were frightened, isolated, and struggling lo access basi¢ support, including food. During the first week of April 2020. we introduced a free food distribution service to provide members of the Chinese community with welfare packages, food and basic essentials such as fa masks, hand soap and toilet rolls. Furthermore, our organisation moved from a manual case notes recording system lo a digital system in March this year. This has proved to have good outcomes for people who use our setw1S as well as their carers. The app we are using is called 'Logmycare', it can provide 'real lime, information recording, offer the ability lo use and compare data lo improve people's care, help information to be shared quickly, accurately, and safely. It also makes il easier for people who use our setwi$ to access their own records. Below are some of the feedbacks we received from our most recent quality monitoring survey.. - 'The lean7 at CATH always can be reached easily, there's good communication with you and the carers. The carers lake good care ofDad in every way. There 2re no bad points., 'Excellenl communication, support and advi given Ihroughoul, high qualty of service delivered. Communication, encouragement support behveen care workerand clients are oulslanding., '1 say oveTrll they do a great job., 'Communication and de81 with any queries very quickly. Always kept informed re any changes well in advance. Excellent seIce., Furthermore, in recognition of our efforts made supporting the Chinese community during the pandemic and throughout, we were honoured by Canary Vvharf Group as one of the Covid Community Champions in the Borough.
CHINESE ASSOCIATION OF TOWER HAMLETS (A COMPANY LIMITED BY GUARANTEEI TRUSTEES. REPORT (CONTINUED)IINCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2021 CHINESE INDEPENDENT SCHOOL OF TOWER HAMLETS The school moved from clo Mulberry School for Girfs to Sl Mary and clo Sl Michael Primary School in September 2013 and it is a more secure building as no one else is sharing the venue with CISTH. Front gales and doors are locked during lesson hours to ensure the school premises are safe and lo avoid Intruders from entering. We have received many good comments from parents about the new learning environment and excellent facilities. We have provided 34 sessions from September 2020 to July 2021 a lolal of 28 classes in Cantonese and Mandarin from Playgroup lo A Level. Due lo an increase in number of classes and demand, we had 10 split the classes Into two sessions to accommodate for all our stLJdents. The morning session runs between 1 Oam lo 12.'20pm for Mandarin students and the afternoon session runs between 1pm lo 3".15pm for Cantonese students. GCSE and A-Level classes are 3 hours long., Mandarin from 9".30am - 12'.30pm and 1 pm - 4pm for Cantonese. Students achieved at least 90% attendance since the start of the term. Due to the impact of Covid-19, our lessons stayed online for the entire academic year. Enr The total number of enrolments for the academic year 2020 - 2021 was 231., 173 students were enrolled on Mandarin classes and 58 were enrolled on Cantonese classes, from the age of 3 up to 18. The number of students dropped compared to the previous academic year due to the impact of Covid-191 Parents gol in touch with the school and explained online learning didn't work for their children so they would like lo wail until we resume physical classes before they enrol again. Although the number of students dropped during this 8cademic year, we were preparing lo return lo the Sl. Mary and Sl. Michael Primary School for physical lessons. We had to comply to their risk assessments and we wuld only have up to 12 students per class. hence the reason we still have 2 classes for some year groups. The school received enquiries regularly and more parents would like to send their children lo the CISTH to learn Chinese. Some classes were already full up al the beginning of term,. therefore, children were plaTrd on a waiting list and parents would have lo contact the school in May 2020 to enrol their childlrenl for the next academic year. There was also an increase in the number of Tower Hamlets students during the academic year. The current trend demonstrates more parents would like lo send their children lo learn Chinese, In particularly Mandarin. Furthemore. we have more non-chinese speaking children attending the classes as their ainslream school requires the children to learn Mandarin as one of the subjects. Parents have reported attending the CISTH made a difference in their children's learning as their ability is higher than those who doesn't learn Mandarin outside of their mainstream school. Some parents said their child has been promoted to the top Mandarin class in their mainstream school, some parents said their non-mandarin speaking child was allocated to the "molher-tongue group in their mainstream school. Vve have received compliments from some parents for their children's learning as well as the excellent teaching we provide in the school. Some teachers would aayS an extra mile for their students to support them as and when needed., in particularly our GCSE and A-Level teachers. act of Covid-19 Pandemic Due lo the Covid-19 pandemic being dynamic, St. Mary and St. Michael Primary School informed us that they were not ready lo have us back lo the school during the autumn term. However, the school governors would review the situation after the first half term then they would let us know how they feel to have us back to the school. Unfortunately. Sl. Mary and St. Michael had an outbreak of coronavirus which resulted the school lo close for a few weeks before Chrislmasl And then in January the government announced another national lockdown. Schools were closed from January until early March. This has had a major impact to the running of our school, and we had lo bring our leaching and learning online via Zoom for the entire academic year.
CHINESE ASSOCIATION OF TOWER HAMLETS (A COMPANY LIMITED BY GUARANTEEI TRUSTEES. REPORT (CONTINUED)IINCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2021 We have tried to run our GCSE and A-Level classes al the Chinese Association of Tower Hamlets al the beginning of the first term. Risk assessment was carried out before the first term began and we have purchased enough hand sanilisers and disinfectants products lo keep the classrooms as clean as we could. Unfortunately, some students ended up self-isolaling al home due lo their peers in their mainstream school got lesled positive for coronavirus. By the 4th week of lerrn, the daily confirmed cases hil over 70001 We had no choice but to bring OLJr lessons back online for these classes. Owing lo these exceptional circumstances, we have decided lo cancel the exams at the end of both school terms. Instead, pupils were assessed based on their class work and homework lincluding the four skills.. reading, writing, listening, and speaking) throughout the whole academic year. An achievement report was sent to parents via email in the middle of August. The school continued lo have a positive impact on the lives of Chinese & non-chinese children, young people, and their families across London and beyond during the unprecedented limes. act of GCSE and A-Level Exams due lo the Covid-19 Pandemic Once again, the GCSE and A-Level summer exams were cancelled due to Covid-191 Mainstream schools liaised with our headteacher or the Class teacher lo obtain predicted grades and eviden of learning to support the pdiCtion. The GCSE and A-Level students all done an internal exam in January and in June during online lessons, they were supervised by their class teacher. All marks were recorded, and an achievement report was given to each student in case their school request for one and we could use the exam papers and achievement reports as part of the evidence of leaming. We also provided wpies of student's achievement reports from the last academic year and teacher's comments on student's progress and class performance lo their school. The teachers worked extremely hard lo support their students lo gain a good grade, they went above and beyond lo provide what the mainstream schools requested for, and this is usually in their own lime. Some students could not enter the exam through their mainstream school, so they had lo enter privately via the East London Skills for Life IELSI Training & Exam Centre at Slratford. Those students were required lo do a writing exam in June at the School Office, invigilaled by the headleacher The students who received their predicted grade from the Chinese School achieved grade 7 to grade 9 for their GCSE, which is equivalent to grade A"_ A, including those who entered for the early GCSE exam. This is an oulslanding achievement as the GCSE specification had change in 2017", the new specification is much more difficult and WOLJld require 2 years of learning as advised by the exam board. The first assessment across the whole of UK is summer 2019, our first year of teaching was 2018. Some of the students only studied the course for 1 year bul still managed to achieve an outstanding grade. The two A-Level students who entered for their exam both achieved an outstsnding predicted grade Al The specification of the course also changed in 2017 and il is a lot harder lo achieve a high grade. The students worked extremely hard with the support of their le8¢her. The school is extremely proud of their achievements, and they also sel a very good example to the rest of the students in the school. The School participates in the Jack Pet¢hey Award Scheme to identfy young people with outstanding achievements. During this ac4demi¢ year, the School h8s identified 6 young people who received the Jack Petchey's Young Achiever Award. Due lo Covid-19, we were unable lo present the awards lo our young achievers in person, please see below the list of young achievers..
CHINESE ASSOCIATION OF TOWER HAMLETS (A COMPANY LIMITED BY GUARANTEEI TRUSTEES. REPORT (CONTINUED)IINCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2021 Month Young Achievers Lok Yiu Alice Chan Dominic Lee Danylo Danylenko Jessica Min Yee Tan Yang Jia Xiao Jessica Lin September2020 November 2020 January 2021 March 2021 April 2021 June 2021 Comments and Feedback from Parents Due to Covid-19, communication with parents were mainly through email and Wechat. Teachers have ceiVed some positive feedback from parents including the below". "Dear Vanessa andAngel. Thank you so much fora fantastic year Many thanks for being such wonderful teachers, have always understanding and patience towards Z and have been great listeners ID accept suggestions and feedback fmm me. From Z.. Thank you forteaching me. I have leamt a lot throughout this year and I will miss you both a lot. We wish you both all the best and hopefully we will see you again. With great appCIall0n, P- Z's mum" It had been a very challenging year because the infection Tale kept going up and down throughout the academic year. Parents showed their appreciation of the school still trying their best to continue providing Chinese education in the safest way possible. Teachers continued to allend online training to enhance their leaching skills, students, learning experience and safeguarding the children., i.e. Seminar for the new Edexcel GCSE & A Level course structure and syllabus and an update from exam boards about the changes made for the exam system this year. Most of the training were done on Zoom due to Covid-19 but the teachers have commented the training were very useful and helpful, especially the ones about online leaching and online tools to support online leaching. iv Future perspectives include seeking for more training opportunities, exploring new ways to recruit students in London or beyond, maintaining good GCSE and A Levèl results, lo introduce a new curriculum for the Cantonese classes and lo introduce the Youth Chinese Test IYCTI Into the school.
CHINESE ASSOCIATION OF TOWER HAMLETS (A COMPANY LIMITED BY GUARANTEEI TRUSTEES. REPORT (CONTINUED)IINCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2021 COVID-19 PROJECT FOR CHINESE16 MONTHS ONLY) 'Covid-19 Project for Chinese, is a partnership project between the Chinese Association of Tower Hamlets ICATHI and Meridian Wellbeing Centre IMWCI from 1 sl November 2020 to 30rd April 2021. Services include advi and aolvocacy., training and support digital excluded individuals and awareness-raising of hale crimes. Taking into account the negative impact of Covid. the goals of the project are to111 reduce the loneliness.'121 enhance community cohesion and131 support the daily lives of clients. The project contacted members of both CATH & MWC, London Chinese community groups, Chinese churches. Chinese language schools by phone, email. and Facebook groups. For advice & advocacy setvice and digital training & support, we reIVed referrals from 6 slalulory and voluntsry agencies, 10 self-referrals as well as CATH & MWC covering 10 London Boroughs. Advice & Advocac In lolal, we received 53 referrals and provided wide-ranging services with a person-cenlred approach including advocating for GP & dental appoinlmenls, hospital appointments, Covid vaccination appoinlmenls, housing, school admission, benefits., shopping & Collecting medication., signposting lo other agencies., providing information including for pensions and wills, befriending," and providing digital training and IT support. 'Slay at home, rules have stopped the elderly leaving their homes and 'lockdown' rules have forced numerous services lo close such as housing associations, advice nIreS and Chinese community cenlres. Our service has bridged the gap during the height of the second wave of the pandemic and brought the services lo clients. We supported 5 individuals for their housing issues., translated correspondence for 8 individuals and advocated for 6 individuals with benefit issues. We made 12 shopping and delivery medication trips to 3 individuals and 1 couple," one of them was in self-isolation due lo Covid positive. GP and hospital appointments have been changing rapidly. Most GP bookings are made over the phone or required the completion of Sn online foim, the GP will phone lo conduct the consullalions. The elderly are no longer able to walk to a surgery to make their bookings and meet their GP fa10-fa. Also, the Interpreting services has disappeared, and some GP surgeries do not provide an inlerpreler. We booked and advocated 16 GP & dental appointments for 9 individuals. This is the same in hospital out-patient departments". no interpreter is provided. We accompanied 4 individuals for 8 hospital appointments and 1 A&E visit. Due to language barriers and lack of confidence, we did 3 Covid swab lesls, fitted one 24 hours ECG monitor for 4 clients. In pre-pandemic limes, some clients would be accompanied by a family member. Restrictions for family visits and the fear of carrying virus. resulted is some families being in despair as they cannot look after their eldedy parents living apart. We were filling this gap when families were not allowed lo meet. We helped 9 individuals lo book their Covid vaccinations online and accompanied them lo the vaccination cenlres. Our advice and advocacy worker followed Covid guidelines when contacting clients in their homes. Most of the clients found that our befriending sittings helped lo reduce their loneliness when we visited them, or tslked to them over the phone. We made over 90 home visits and numerous phone calls, texts and whalapp communications in order to keep in contact with our clients. During our visits or calls, we assessed Clients, needs and made plans and follow ups. We followed closely the lalesl public health information, Census information anol other community services. We signposted 4 Individuals to counselling services., and 2 individuals to Chinese Information and Advice Centre and Chinese Association of Canr Care. Trainin and su ort for di excluded clients According to the assessment of all referrals, three people did not own any smartphonesltsblels and did not have broadband at home. Another 17 people have one or more digital devices with data SIM cards andlor home broadband. Of these, 15 are actively using Wlhatspp lor We¢hall and YouTube to contact their families & friends and lo obtain infolainmenl. Therefore, we calegorised our clients into three groups.. Group 1.. Digitally excluded people,. Group 2.. Inactive Digital Users,. Group 3.. Active Digital Users. Only one client reiVed training via whatapp call", others received the mix of distance and face-to-fa support.
CHINESE ASSOCIATION OF TOWER HAMLETS (A COMPANY LIMITED BY GUARANTEEI TRUSTEES. REPORT (CONTINUED)IINCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2021 Group 1: Digitsl gxcludgd individuals131 Two tablets were on loan lo clients and another client was given a smartphone as a grft rently. When we introduced the device, we immediately encountered difficulties that they could not feel snd see the sleek black push button. Demonstrating the use of Whalapp, they could see their families & friends after such a long lime. 11 was a precious moment. We showed them how to use ZOOM to join in the Wellbeing Activities and Youtube to watch Cantonese-speaking programmes such as Canton opera and old TV series. Because of their lack of dexierity and poor vision, as well as understanding the sensitivity of the touchscreen, they cannot use applications that require multiple steps to operate, such as ZOOM and Whalapp. Fortunately, b0 of them are supported by carers who can log on Youtube or call friends with Vvhalapp. One can use the lablel lo watch YouTube bul cannot use other apps. Group 2- Digital inactive individuals121 Two clients in this category have iPad and Portal, respectively. Client A has an iPad, but can use only with other people's help. Unfortunately. given her hearing loss, partial vision impairment and chronic back pain, we were unable to help her use the iPad comfortably. Client B was given a Portal by their family during the lockdown, bul il slopped working a month later. After checking the settings of the Portal, we Could not re-install il because it requires the product owner lo sign in. In this case. only the family member can fix it. Both clients benefited from our befriending silting al the end. Group 3: Digital active individual 115) All 15 individuals have digital devices such as Sma[hones, tsblels, TV boxes or Google Nest Hub with data SIM or home broadband. They use their devices for Youtube and Whatapp lor Wechat). Five clients were loaned a tablet to meet their need lo attend ZOOM events in their local community groups or churches, as their own devices could not support it. -Three of them have successfully taken part their ZOOM events since then. -Two of them attended their events when our colleague was Selling up for them. Two clients borrowed tablets because they showed an interest in learning how lo use the new device. They had a taster for using a tablet but decided to carry on with their current devi. FoLJr customers received our support to install and train ZOOM or Skype to enable them to participate in online events. They reported that they could only log on lo some events. One Client received our support lo re-instsll 8pps and migrate data lo the a new phone and re-connect all devices lo a new broadband hub. One client was reconnected to the Chinese Catholic church via YouTube. With support from our colleague, we contacted the church warden and requested the link and added it to client's lablel. We also supported the client lo sign-up for the church's whalapp group. One client had an old desktop lo connect to home broadband, bul failed. The services we pioneered lo train elderfy Chinese people in digital knowledge reflect some of the difficulties they face when using devices and applications. High slreel-branded digital devi$ are stylishly designed, but the touchscreen sensitivity, screen brightness and volume level may not bè suitable for older pèople. Physical and sensory limitations in older people limit their access to new technologies. Some clients have given feedback that their unstable hands prevent them from using the touchscreen. even with a stylus., the brightness of the device hurts their eyes or is loo dark lo see clearly,. the volume is loo low lo hear. None of our clients have essential English language skills and most are illiterate. During the pandemic, some basic services, such as GP appointments, face-lo-face consullalions have been transferred online or over the phone, which could be a lasting reform. Without proper support for elderly Chinese citizens, they are in much worse position than pre-pandemic, and they are the key groups that use the service the most.
CHINESE ASSOCIATION OF TOWER HAMLETS (A COMPANY LIMITED BY GUARANTEEI TRUSTEES. REPORT (CONTINUED)IINCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2021 Ms KT, aged 79, has lived in a 3-bedroom council flat for over 40 years. She is fil, healthy, independent, and socially active. She had a daily routine walking in her local park, shopping, going to Chinatown to see friends on weekdays, making her dinner and watching television. Her immediate family live in Bristol, Croydon and Manchester. Her granddaughter. who lives in Bristol, is her main carer, and was heavily pregnant in November 2020. She was therefore not able to help KT at all. A Cantonese interpter in Tower Hamlets GP Care Group referred her lo the project. KT was supported in befriending, health advocacy, housing 8dvoc8cy and digital training. Digital Training.. KT was keen to learn how lo use the tablet because she would like lo see her granddaughter online. She can now watch Cantonese programmes independently on YouTube using her tsblel. However, she can only use whatapp to talk lo her family when our worker paid regular visits. It was a precious moment when she saw her first greal-granddaughler. HeahY Advocacy." KT was a cancer survivor. Her first anniversary check-up was in January 2021. We coordinated and accompanied her for a blood lest, scan, telephone consullalion, as well as her first Covid vaccination. During the reform of the inlerprelalion service, we advocated and translated in her GP appointments. Housing Advocacy.. KT was wailing lo move closer lo her family. She missed a chall in October 2020 because of her language barrier and lack of coordination between her family and a housing association. We liaised with the housing association and her family and assisted KT on paperwork and online viewings. In January 2021, KT secured a flat in a sheltered housing scheme in Bristol. Befriending.. KT used to see friends every week. When everything was closed. she missed face-lo- face contact. Our worker visited her regulady and trained her lo use a tablet. As she packed up for the move, she fell emotional lo leave her home of over 40 years., she was uncertain about the future. Our worker listened and encouraged her. On the day of the move, our worker visited lo say goodbye to her. KT thanked our project for solving many of her problems over the past few months. She has kept in touch since settling in Bristol and enjoys watching Cantonese programmes on her tablet. KT'S family thanked our support lo them. Case Slud 2". Mr CK CK, aged 66. lived in a one-bed flat and had his flat packed with boxes of kitchen equipment from his last job. He has a daughter wilhoul contact for many years. He is a retired chef. Covid-19 has had big impact on his retirement life and the worse of all, his eyesight. He thought his blurred sight was only temporarily. When he went in A&E in October 2020, he was told he had advanced calaracls in both eyes and needed urgent operations. Covid's second wave delayed and suspended many nonémergency operations. Unfortunately, CK was one of the many patients affected. In November 2020, CK could read the time using a wall clock, go shopping on his own, use his tablet, go to his GP and cook his food when our worker first visited him al home. He was quite friendly then. He has a helpful friend, but could not travel lo London during the lockdown. Our support plan for CK was weekly phone calls and fortnighlly visits so as lo translate his corSponden and advocate for him'.- Advocacy Service. We advocated regarding renewing his freedom pass, confirming details to that he could re1ve his slate pension, unpaid electricity bills, overpayments of rent and overdue electrical checks. Heah Advocacy. CK was seen by an eye ¢onsullant in December 2020. His case was put in the lop of the waiting list, bul with no confimed date. In mid-February, he failed his pre-operalion assessment due to high blood pressure. This led lo a delay of 10 days for another assessment. In early March, the operation date was confimed.
CHINESE ASSOCIATION OF TOWER HAMLETS (A COMPANY LIMITED BY GUARANTEEI TRUSTEES. REPORT (CONTINUED)IINCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2021 Practical Help.. Ordered and collected CK'S medication. Did his shopping and look him lo bank and mobile phone shop lo lop up his mobile. CK waited anxiously for communication from the hospital, and within three months, his eyesight delerioraled rapidly. leaving him very VLJlnerable. By March. he lost his Independen to be able to go out, he could not read the lime on his wall clock and his mental health delerioraled. He relied on our worker to check on him, but he did not aayS reply. When this happened, our worker would make an urgent home visit. After discussions with CK. he agreed that we would contscl Adu Social servIs and other Charities for help to meet his long-term needs. On 22 April 2021, CK underwent a successful life-changing operation in which one eye regained ils sight. lthen we called him, he told our worker what the time was on his wall clock. CK said he was rNanaging alright and did need any support. Adult social services confimed CK refused any support. Case Slud 3.. Mr & Mrs T Mr & Mrs T, aged 84 & 74 respectively, are Hong Kong origin and live together. They're very independent and have a healthy routine that they used lo go shopping together as a daily exercise before the lockdown. Both do not speak and English. Mr T is clinically extremely vulnerable because of his severe asthma and COPD and reported his mobility was worsen and his legs were weaker since Covid. Mrs T is her husband's ¢arer and is constantly worried about her husband. sin the beginning of Covid, she gave up going out in order lo protect her husband. One of their sons used to visit them every fortnight lo bring them some shopping before the pandemic. Due to Mr T's high risk to be infected Covid, their son did not visit and only talk on the phone or send message on whatapp. Without going out lo shop, they relied on stored ingredients in their freezer, food parcels from the council and occasional food drop-offs by friends. As a typical Chinese person, Mrs T did not want lo make a fuss and she fell embarrassed lo ask help. Our project went lo the and support them with". Practical help.. We supported Mrs T lo gel her fortnighlly shopping and quarterly collection of medication. Mrs T not only cook home•made healthy meals, she Is keen lo make her village-food that she had il in her childhood. She found cooking is her way of relaxation from her duty lo look after her husband. Medical Advocacy.. We supported Mr T lo fil a 24 hours ECG machine and conduct Covid swab tests as per his GP requests. Ven Mr T had black-out episodes in consecutive days. Mrs T was in a panic slate. In A&E, Mr T was diagnosed with 8rrt)ythmia that he needed an urgent operation to fit a pacemaker. Our colleague accompanied Mr T and updated his family. Befriending.. Our colleague accompanied Mrs T at home to reduce her anxiety and worry when her husband was in the h05pilal. We listened lo her and encouraged her that she fell She was not alone. Mr T returned home 2 days after an operation. Our colleague paid a visit lo check if he was all right when Mr T returned home safe. It was 8 great outcome for T's family. Mr T had a successful procedure to fit a pacemarker that he never has any dizziness ever sin. Mrs T was glad she had someone to stay with her when she was so worried. The family is forever grateful that we can response lo them so rapidly. PLANS FOR FUTURE PERIODS The Trustees consider that in the short term the Charity will need lo focus on its continued management of the challenges posed by the pandemic. The General Manager is focusing upon the implementation of a narrower sel of objectives in the next two years". Phased re-opening of the Older People Lunch Club Continued focus on staff development and lo recruit and retsin the highest calibre of employee to ensure excellent delivery of care Continued focus on digitisation to maximise efficiencies 10-
CHINESE ASSOCIATION OF TOWER HAMLETS (A COMPANY LIMITED BY GUARANTEEI TRUSTEES. REPORT (CONTINUED)IINCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2021 TRUSTEES. RESPONSIBILITIES Company and charity law requires the trustees lo prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that period. In preparing these financial slatemenls, the Iruslees are required lo.. Select suitable accounting policies and then apply them consislenlty", Make judgments and eslimales that are reasonable and prudent., Prepare financial statements on an ongoing concern basis unless it is inappropriate lo presume that the charity will continue in operation. The Iruslees are spOnSible for keeping proper accounting records that disclose with reasonable accuracy al any time, the financial position of the charity. They are also responsible for safeguarding the assets of the Charity and hen for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees I directors who served during the year were as follows.. Chuang Yi Hoi Hung Wu Alan Chau The Vinh Le Ping Hayward Meng LLJ Cheng Harun Salah Chairperson Treasurer Company Secretary Trustee Trustee Trustee Trustee APPOINTMENT OF TRUSTEES Applications for potential Trustees are sought through registration with appropriate local neorkS and associations, through the Charity's website and through invitations sent out in member mailings. Membership of the board of trustees consists of the Chair and up to eight other trustees elected by members of the Charity as dètermined by the Charity's Regulations. The Board 81so has the power lo co-opt persons to serve as members of the Board until the next election of trustees. TRUSTEES INDUCTION AND TRAINING Trustees take an active role in succession planning. Potential Trustees are initially provided with reports that will enable them to judge whether lo pursue an appointment. Skills Audit forms are completed prior to an interview with the Chair of the Charity and the General Manager. If candidates are regarded as suitable, and wish lo pursue an appointment, an orienlalion session is arranged. This forms part of the ongoing induction process and involves meetings with key staff. attendance at seminars and Committees and at least one Board meeting. Following satisfactory completion of the recruitment process the Board will recommend appointment as a Trustee.
CHINESE ASSOCIATION OF TOWER HAMLETS (A COMPANY LIMITED BY GUARANTEEI TRUSTEES. REPORT (CONTINUED)IINCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2021 ORGANISATION The Board has the overall responsibility for the governance of the Charity- It meets al least four times a year. Regulations specrfy the powers of the board and the authority dèlegatèd lo senior staff. The Gener81 Manager is responsible for the day to day management of the Charity, working within the financial framework, procedures and policies set down by the Board. The General Manager has delegated authority for human resource planning, employment, service development and finance. The name of the senior staff member to whom day lo day management of the charity is delegated to Mr. Alan Chau, General Manager. BANKER The name and address of the Association's Banker is". Barclays Bank PLC Canary ltharf Branch 2 Churchill Place London E14 5RB. RISKS AND UNCERTAINTIES The board has a duly lo lake all reasonable steps lo assess and manage risks lo the charity's activities, beneficiaries or reputation. CATH operates in a highly regulated environment, and failure lo comply with regulations could lead to substantial penalties, and cancellation of our registration. Compliance risks are miligaled through the implementation of the Care Quality Commission ICQCI standards and high levels of staff training. Comprehensive policies and prOdreS are in place to ensure compliance along with regular quality monitoring and appropriate action lo miligale those risks. Our 'Good' rating, awarded by CQC al our last Inspection in August 2017, is eviden of our past achievements in managing risks and this ethos has continued throughout the pandemic. Trustees were aayS aware that some risks to the charity may arise from factors outside of our control or not of our making, as well as those risks that could be anlicipaled and redud. The board of trustees consider that systems and controls that were, and remain, in place to monitor, manage and miligale the charity's major risks remain effective. These risks are'_ A change in Government policy may see a change in the way local councils purchase domiciliary care, however as both Conservative and Labour Governments have promoted Servi procurement from the independent and voluntary sector. The Trustees are aware of this ongoing situation and have policies in place lo deal with this including increasing the proportion of the charity's income from personalised budgets and privately funded clients. The recruilmenl and retention of staff affects the continuity we can provide our clients as well as restricting their numbers. Unfortunately, due to the nature of services provided and the way they are funded, we have lo use zero hour contracts for care staff the same as other similar organisalions. The Trustees. are unhappy with this situation and are aware of the effect It has on the staff, if a workable alternative Can be found il would be used. In the meantime. we aim to provide the best working conditions for our staff lo ensure ielention, while al the same lime we are exploring all possible avenues to recruit suitable new staff. 12-
CHINESE ASSOCIATION OF TOWER HAMLETS IA COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2021 The wodd wide advent of Coronavirus (Covid 191 h85 8ffÈetÈd all aspects of life. Resulting in a major change in the way bugines$&s and ¢h8rities operate. While treatments and vaccine5 aT8 now being deployed effedivety. the virus together with thè reslricttons on èveryday life required to counter it. will continue to influence the working of CATH for at least all of the next year and pos#ible w811 b6yond that. INO have already seen various chang&s to our wi*king practises to ensura a Covid secure environment for our staff and clients. This has included the ability of the Management Committ&è to mèet rèquiring the use of more rernole methods of communlcation and ¢ontrol. As already mentioned our staffing level Is a major conn for the charity and Coronavirv$ has added to the problems of this. In th& short to near leTm all we Can do to redu the risks from Coronavirijs is to bè as ffexible and responsive Ès possible to legal OT medical requirements. Wrth regard lo the ¢ombatting of it, we have had a very posilive lake up of vaccinations in the WTrenl staff. This will be assist¢d by the foresight of previous management committees lo ensure that the Charity ha5 maintained a good financ4al reserve. for which there will a neèd to call on. The trustees. report approved by th6 Board ofTrustees. MrCYI Trustee Dated: ...1 13-
CHINESE ASSOCIATION OF TOWER HAMLETS (A COMPANY LIMITED BY GUARANTEEI INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHINESE ASSOCIATION OF TOWER HAMLETS I report to the Iruslees (who are also Directors for the purpose of company lawl on my examination of the financial slalemenls of Chinese Association of Tower Hamlets Ilhe Chinese Association of Tower Hamlelsl for the year ended 31 March 2021 which Comprise the Statement of Financial Activities .Ihe Balance Sheet and related notes. This report is made solely lo the Charity's trustees, as a body. in accordance with section 145 of the Charities Act 2011. My work has been underiaken so that I might stsle lo the charity's Iruslees those mallers l am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility lo anyone other than the charity and the charity's trustees as a body, for my work, for this report, or for the opinion I have formed. Responsibilities and basis of report As the trustees of the Chinese Association of Tower Hamlets land also its directors for the purposes of company lawl you are responsible for the preparation of the financial slalements in accordance with the requirements of the Companies Act 20061'lhe 2006 Acl'l. Having satisfied mysew that the financial statements of the Chinese Association of Tower Hamlets are not required lo be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Chinese Association of Tower Hamlets's financial slalemenls carried out under section 145 of the Charities Act 2011 I'lhe 2011 Act'l. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the 2011 Act. An Independent examination does not involve gathering all the eviden that would be required In an audit and Consequently does not cover all the matters an auditor considers in giving their opinion on the financial slalemenls. The planning and ¢ondu¢l of an audit goès beyond the limited assurance Ih818n independent examination can provide. Consequently l express no opinion as lo whether the financial statements present 'Irue and fair, view and my report is limited to those specific matters sel out in the independent examinerfs stalemenls. Independent examinerfs statement Since the Chinese Association of Tower Hamlels's gross income exceeded £250,000 your examiner musl be a member of a body listed in section 145 of the 2011 Act. I confim that l am qualified to undertake the examination because l am a Member ofAssocialion of Chartered and Certified Accountants, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause lo believe that in any material respect". accounting records were not kept in respe of the Chinese Association of Tower Hamlets as required by section 386 of the 2006 Act", or the financial statements do not accord with those records., or the financial statements do not compty with the accoLJnling requirements of section 396 of the 2D06 Act other than any requirement that the accounts give a true and fair view which is not a maller considered as part of an independent examination., or the financial statements have not been prepared in accordan with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their 8ccounls in accordance with the Financial Reporting Standard applicable in the UK and RepLJblic of Ireland IFRS 1021. 14-
CHINESE ASSOCIATION OF TOWER HAMLETS (A COMPANY LIMITED BY GUARANTEEI INDEPENDENT EXAMINER'S REPORT {CONTINUEDI TO THE TRUSTEES OF CHINESE ASSOCIATION OF TOWER HAMLETS I have no concerns and have come across no other mallers in connection with the examination lo which allenlion should be drawn In this report in order to enable a proper understanding of the financial statements lo be reached. Goh Yong Chong Silver Levene {UK) Limited Chartered Certifi¢d Accountants 37 Warren Street London W1T6AD Dated. 2211212021 15-
CHINESE ASSOCIATION OF TOWER HAMLETS (A COMPANY LIMITED BY GUARANTEEI STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021 Unrestricted R&$tricted funds funds 2021 2021 Total Unreslricled Restricted funds funds 2020 2020 Total 2021 202D Notes Income and endowments from: Donations and contract income Charitable activities Investments Other income 234,387 63,970 122 33,195 234,387 84,518 122 33,195 271,473 85,612 408 1,743 271,473 111,656 408 1,743 20,548 26,044 Total income 331,674 20,548 352,222 359,236 26,044 385,280 enditure on-. Charitable activities 283,157 18,495 301,652 318,189 30,336 348,525 Net incoming resourcos before transfers 48,517 2,053 50,570 41,047 14,2921 36,755 Gross transfers between funds 11,8181 1,818 14,3811 4,381 Net income for the yearl Net movement in funds 46,699 3,871 50,570 36,666 89 36,755 Fund balances at 1 April 2020 406,689 21,070 427,759 370.023 20,981 391,004 Fund balances at 31 March 2021 453,388 24,941 478,329 406,689 21,070 427,759 The slalemenl of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing aclivilies. The slalemenl of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. 16-
CHINESE ASSOCIATION OF TOWER HAMLETS (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET AS AT 31 MARCH 2021 Company Registration No. 01720498 2021 2020 Fixed a¥s9ts Tanglbla assets 11 3,127 3,916 Current a389ts Dèbtors C8sh al bank atKI in hand 13 26.753 477.336 82,462 378,247 S04.089 460,709 Credltors: amounts fallinu dua wlihln ono y•ar 14 128,887} 136,8661 Nel current assets 475,202 423,843 Total assets less currenl Ilabililie8 478.329 427,759 Income funds Restricted funds nres Designated fLsnds General unreBtricted funds 16 24,941 21,070 17 4,140 449.248 4.140 402,549 453,388 406,689 478,329 427.759 The company 1$ entiU8d to @x8mption from th8 audit raqrement cr)nlained in sactton 477 of Iha Compani8S Act 2006, for the year ended 31 March 2021. The members have not requi the ¢omp8ry to obtain an audit of its finan(i81 statements for the yèar In question in a¢wrdance with section 476. The directOTS aCk[wI99 their i¢spon$ikMlilies for Fn$urin9 Ihat the Charity keeps accounting recurds whl¢h compty with section 366 of the Act and for preparing financial statements which give a true and fair vigw of the $talè of aff8irs of the company as at the end of the financial year and of its incomin9 resourcès and application of resources, including its income and expenditure. for the financtal year in accordance wilh the requirements of section$ 394 ond 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, 80 faras applicable to the CoMpy. These nand81 8tmÈnts havè been prepared In aecordancè with the provisions applicAble to companiès subject to the small MpanieS regime. The financial statements were approved by thèTw$leÈ$ on ......................... Mrcyi Trustee kfjrTVLe Trn#teè 17
CHINESE ASSOCIATION OF TOWER HAMLETS (A COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Accountlng pollcl&s Charlty Informatlon Chinese Association of Tower Hamlets is a private company limited by guarantee incorporated in England and Wales. The registered office is 680 Commerical Road, London, E14 7HA. 1.1 Accounting convention The financial statements have been prepared in accordance with the Chinese Association of Tower Hamlels's memorandum and articles of association, the Companies Act 2006 and Accounting and Reporting by Charities". Statement of Recommended Practice applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191" The Chinese Association of Tower Hamlets is a Public Benefit Entity as defined by FRS 102. The Chinese Association of Tower Hamlets has taken 8dvanlage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. The financial slalemenls are prepared in sterling, which is the functional currency of the Chinese Association of Tower Hamlets. Monetary amounts in these financial statements are rounded lo the nearest The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Going concem The company is currently facing Unpredented un¢ertainty about the impact of the COVID-19 Pandemic, together with the extent and duration of social distancing measures imposed by the UK Government. The directors have foreseen the challenges in the coming months and considered carefully the potential impact of these mallers. In taking into account of available cash resources and the extent of support provided by The UK Government announced as of the dale of signing this report the directors continue lo adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees In furtherance of their charitable objectives. Designated funds comprise funds which have been set aside al the discretion of the Iruslees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements. Restricted funds are subject lo specific conditions by donors as lo how they may be used. The purposes and uses of the restricted funds are sel out in the notes to the financial slalemenls. 1.4 Income Income is recognised when the Chinese Association of Tower Hamlets is legally entitled to it after any performance conditions have been mel, the amounts can be measured reliably. and il is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the Chinese Association of Tower Hamlets has been nolified of the donation, unless performance conditions require deferral of the amount. Income lax recoverable in relation lo donations received under Grft Aid or deeds of covenant is recognised al the lime of the donation. 18-
CHINESE ASSOCIATION OF TOWER HAMLETS (A COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Accounting policies {Continued} Legacies are recognised on receipt or otheiSe if the Chinese Association of Tower Hamlets has been notified of an impending dislribulion, the amount is known, and receipt is expected. If the amount is not known, theIa¢Y is treated as a Contingent asset. 1.5 Expendlture All expenditure is accounted for on an accruals basis and has been ¢lassified under heading that aggregate all costs related lo the category. Where costs cannot be directly attributed lo particular headings they have been allocated on a basis wnsistenl with use of the resources. Support costs have been allocated between governance costs and other support. Governan costs comprise all costs involving public accountsbilily of the Charity and ils Complian 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 reSoUrs, eg allocating property costs by floor areas, or per capila, staff costs by the time spent and other costs by their usage. 1.6 Tanglbl¢ flx&d assets Tangible fixed assets are initially measured al cost and subsequently measured al cost or valuation. nel of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases". Fixtures, fittings & equipment 25% Reducing balance The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net incomellexpendilurel for the year. 1.7 Impairnient of fixed assets Al each reporting end date, the Chinese Association of Tower Hamlets reviews the carrying amounts of ils tangible assets lo determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order lo determine the extent of the impairment loss lif any). 1.8 Cash and cash equivalents Cash and cash equivalents in¢lude cash in hand, deposits held at call with banks, other short-lerm liquid investments with original malurilies of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.9 Financial instruments The Chinese Association of Tower Hamlets has elected to apply the provisions of Section 11 'Basic Financial Inslrumenls, and Section 12 '01her Financial Instruments Issues, of FRS 102 to all of ils financial inslrumenls. Financial instruments are recognised in the Chinese Association of Tower Hamlels's balance sheet when the Chinese Association of Tower Hamlets becomes paty to the contractual provisions of the instrument. Financial assets and liabilities a offset, with the nel amounts presented in the financial slalemenls, when there is a legally enforceable right lo sel off the recognised amounts and there is an Intention lo settle on a nel basis or lo realise the asset and settle the liability simultaneously. 19-
CHINESE ASSOCIATION OF TOWER HAMLETS (A COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Accounting policies {Continued} Basic financial assgt$ Basic financial assets, which include debtors and cash and bank balans, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement conslilules a financing transaction, where the transaction is measured al the present value of the future receipts discounted al a market rale of interest. Financial assets classified as receivable within one year are not amortised. Impaimient of financial assets Financial assets, other than those held at fair value through income 8nd expenditure, are assessed for indicators of impairment at each reporting date. Financial assets are impaired where there is objective evidence that, as 8 result of one or more events that occurred after the initial recognition of the fin8nci81 asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the c8rrying amount and the present value of the estirnated cash flows discounted al the asset's original effective interest rate. The impairment loss is recognised in nel incomellexpenditurel for the year. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exed what the carrying amount would have been, had the Impaimient not previously been recognised. The impairment reversal is recognised in nel inme1(8Xpendl1ure) for the year. Derecognition of financial assets Financial assets ale derecognised only when the conlraclu81 rights lo the cash flows from the asset expi or are settled, or when the Chinese Association of Tower Hamlets transfers the financial asset and substantially all the risks and rewards of ownership to 8nother entity, or rf some significant risks and rewards of ownership are relaineol but control of the asset has transferred lo another party that is able lo sell the asset in its entirety to an unrelated third party. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised al transaction price unless the arrangement conslilules a financing transaction, where the debt Instrument is measured al the present value of the future payments discounted al a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried al amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current Iiabililies. Trade creditors are recognised initial at transaction price and subsequently measured al amortised cost using the effective interest method. Derecognition of financial liabilities Financial liabilities 8re derecognised when the Chinese Association of Tower Hamlels's conlraclual obligations expire or are discharged or canlled. 1.10 Employee benefits The cost of any unused holiday enlillement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the Chinese Association of Tower Hamlets is demonstrably commilled to lerminale the employment of an employee or lo provide termination benefits. -20-
CHINESE ASSOCIATION OF TOWER HAMLETS (A COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Accounting policies {Continued} 1.11 Retlrement beneflts Payments lo defined contribution retirement benefit schemes are charged as an expense as they fall due. 1.12 Govgmment grants Government grants are recognised at the fair value of the asset received or re1vable when there Is reasonable assurance that the grant conditions will be mel and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are mel. Where a grant does not specrfy performance conditions il is recognised in income when the proceeds are received or re1Vable. A grant received before the recognition criteria are satisfied is recognised as a 1.13 Company Status The charity is a company limited by guarantee. The members of the company are the Iruslees named on page 12. In the event of the charity being wound up, the liabilities in respect of the guarantee is limited lo £1 per member of the charity. Donation8 and contract income Unrestricted Unrestricted funds funds general general 2021 2020 Donations 8nd gifts Contract income 6,359 228,028 9,317 262,156 234,387 271,473 Contract income London Borough of Tower Hamlets London Borough of Hackney Direct Payments 116,515 6,358 105,155 176,323 6,117 79,716 228,028 262,156 21
CHINESE ASSOCIATION OF TOWER HAMLETS (A COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Income from charltable actlvltle8 Grants School f885 income 2021 Total 2021 Total 2020 2021 Sales within charitable activities Performance related grants 63,970 63.970 20.548 85,612 26,044 20.548 20,548 63,970 84,518 111,656 Analysis by fund Unrestricted funds- general Restricted funds 63,970 63,970 20,548 85,612 26,044 20,548 20,548 63,970 84,518 111,656 For the year ended 31 March 2020 Unrestricted funds- general Reslricled funds 85,612 85,612 26,044 26,044 26,044 85,612 111,656 Investments Unrestri¢tgd Unrestricted funds funds g¢n&ral general 2021 2020 Interest receivable 122 408 Other Income Unrestricted Unrestricted funds funds general general 2021 2020 Other InMe 33,195 1,743 Other income incudes Coronavirus Job Retention Scheme grant of £32,825. -22-
CHINESE ASSOCIATION OF TOWER HAMLETS (A COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Expendlture on charltable actlvltles Unrestrlcted Restrlcted funds funds expgnditure axpgnditure 2021 2021 Totalunrestrlcted Restrlcted 2021 funds funds gxpgnditura expendituro 2020 2020 Total 2020 Staff costs FoodlLuncheon Club Chinese New Year Home Care Project expenses Chinese School expenses Rent Other premises expenses Travel Insurance Repairs and maintenan Training, books & subscriptions Bank charges Telephone Sundry expenses Depreciation LCRF Project 246,922 1,225 12,448 259,370 1,225 1,537 269,371 4,597 26,585 295,956 4,597 1,934 1,537 1,934 11,925 2,977 3,675 2,194 11,925 2,977 4,015 2,273 2,390 1,310 19,973 3,267 1.012 1,175 592 2,390 1,31D 19,973 3,267 1,012 1,469 592 340 79 1,202 834 1,202 834 294 3,253 545 1,609 1,664 1,042 3,253 545 1,674 2,659 1,042 3,031 6,231 934 1,056 1,376 1,305 6,231 934 1,056 2,499 1,305 65 995 1,123 3,031 279,067 18,495 297,562 314,589 29,936 344,525 Share of governance costs (see note 71 4,090 4,090 3,600 400 4,000 283,157 18,495 301,652 318,189 30,336 348,525 Analy818 by fund Unrestricted funds- general Restricted funds 283,157 283,157 18,495 318,189 318,189 30,336 18.495 30,336 283, 157 18.495 301,652 318,189 30,336 348,525 -23-
CHINESE ASSOCIATION OF TOWER HAMLETS (A COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Support Costs Gov¢rnan¢e costs 2021 2020 Basis of allocation Professional fees 4,090 4,090 4,000 50°A Chinese School 50°h Home Care 4,090 4,090 4,000 Analysed between Charitable activities 4,090 4,090 4,000 Governan costs include fees of £3,30012019.' £3,300) for an independent examination. Trustees None of the trustees lor any persons connected with theml received any remuneration or benefits, or Claimed any expenses from the Chinese Association of Tower Hamlets during the year. Employegs Number of omployo9s The average monthly number employees during the year (including trusleesl was.. 2021 Number 2020 Number Management and adminislralion Charitable activities 29 36 35 42 Employment costs 2021 2020 Wages and salaries Social security costs Other pension costs 235,570 12,221 11,579 275,075 12,482 8,399 259,370 295,956 The key management personnel of the Charity comprises the Trustees, General Manager, Quality Assurance Manager and Head of Chinese School. The totsl employee benefit of the key management personnel of the Charity were £64,47712020 .. £64,463). No individual employee received benefits of more than £60,000 during the year or predIng year. -24-
CHINESE ASSOCIATION OF TOWER HAMLETS (A COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 10 Taxatlon The charitsble company is a registered charity and is not subject to corporation tax on its current activities. 11 Tangiblg fixgd assgts Fixtu, fittings & equiprnent Cost At 1 April 2020 Additions 33,237 253 At 31 March 2021 33,490 Depreciation and impairmant At 1 April 2020 Depreciation charged in the year 29,321 1,042 At 31 March 2021 30,363 Carrylng amount Al 31 March 2021 3,127 Al 31 March 2020 3,916 12 Financial instruments 2021 2020 Carrying amount of financial assets Debt instruments measured al amortised cost 82,462 Carrying amount of financial liabilities Measured at amortised cost 28,887 36,866 13 Debtors 2021 2020 Amount$ falling duo Within ong ygar.. Prepayments and accrued inwme 26,753 82,462 14 Credltors: amounts falllng due wlthln one year 2021 2020 Accruals and deferred income 28,887 36,866 -25-
CHINESE ASSOCIATION OF TOWER HAMLETS (A COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 15 Retlrement benefit scheme8 Deflned contrlbutlon schemes The Chinese Association of Tower Hamlets operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Chinese Association of Tower Hamlets in an independently administered fund. The charge lo profit or loss in respect of defined contribution schemes was £11,57912020 - £8,399). -26-
CHINESE ASSOCIATION OF TOWER HAMLETS IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS {CONNUE0) FOR THE YEAR ENDED 31 MARCH 2021 16 R*striCt4d fund# The ineotne fundsolthe th8tity intlude re$tri¢ted lunds tomprising thefolowing unexpended balanCeÈ of don8tiOnsgnd orsnts he on twgtfor $PEthlicpurpo8eY Movgrnfjnt in funds ovwngnt in fvnds BaLin¢4 at TtsttsfÈr Lirttèat raur£e r£&DU0 pBnded J1 rth2121 OppOunty Cgnlre Project Youth Club After School Homework Club A(t&r School sporfing l Dare Project Jack Petchty Projed Eldety Lun0 Club Chinèse Schts Core Chingse N8wY8ar Evgnl East End Community Foundatlon Cokni&19 Prop¢tfoT ChiD&se 1,403 222 1,403 222 1.403 2L 4,938 3,497 3,922 4,938 3.497 4.299 4.938 3.497 4.804 1.500 2.550 10,200 10.045 4,731 410 4,484 4.484 4.484 2.000 760 2.000 14.498 2.903 20,9B1 26.044 4,3B1 21.070 20.$4B 24.941 27-
CHINESE ASSOCIATION OF TOWER HAMLETS (A COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 17 Deslgnated fund8 The income funds of the charity include the following designated funds which have been set aside out of unreslricled funds by the Iruslees for specific purposes". Mov8meTht in funds InGoming resources Mov8m8nt in funds InGoming Balan¢e at resources 31 March 2021 Balan¢e at 1 April 2019 Balan¢e at 1 April 2020 Equipment replacement fund 4,140 4,140 4,140 4,140 4,140 4,140 The trustees have designated funds of £4,140 to cover the future cost of IT & communication system of the Charity. 18 Analysis of net assets between funds Unrestricted Restricted funds funds 2021 2021 Total Unrestricted Restricted funds funds 2020 2020 Total 2021 2020 Fund balances al 31 March 2021 are represented by.. Tangible assets Current asselsl 3,127 3,127 3,916 3,916 450.261 24.941 475.202 402,773 21,070 423,843 453,388 24,941 478,329 406,689 21,070 427,759 19 Operatlng lease commltments At the reporting end date the Chinese Association of Tower Hamlets had oulslanding commitments for future minirnum lease payments under nonwcancellable operating leases, which fall due as follows.. 2021 2020 Within one year Between two and five years 36,300 15,125 28,394 51,425 51,425 79,819 -28-