## **CHINESE CHURCH SUPPORT MINISTRIES**
**Accounts - 31st March 2025**
## **CHINESE CHURCH SUPPORT MINISTRIES**
Registered Charity No. 327709
Accounts - 31st March 2025
## **INDEX**
- 1-3. Trustees’ Report and General Information
4. Independent Examiner’s Report
5. Statement of Financial Activities
6. Balance Sheet
- 7-12. Notes to the Accounts
**CHINESE CHURCH SUPPORT MINISTRIES**
1.
## **REPORT OF THE TRUSTEES for the year ended 31st March 2025**
The Trustees are pleased to present their annual report and financial statements of the charity for the year ended 31st March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in the note 1 to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting Charities: Statement of Recommended Practice (second edition) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102).
## **Reference and Administration Details**
The charity’s name is Chinese Church Support Ministries.
Charity Registration Number: 327709
Registered Office: PO Box 201, Carmarthen, SA31 9FP
## **Trustees and Officers**
The Trustees and officers who served during the year and since the year end are as follows:
A Bostock J Noble L Turton J Wienkamp R Wright
UK Director
S Simpson
## **Objects and Activities**
The main objects of the charity are the advancement of the Christian faith, particularly in China and throughout the world amongst Chinese people.
In planning the activities of the charity, the trustees have considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion.
## **Achievements and Performance**
We are grateful for the consistent support we have received in the last year. New supporters are being added, and we are always seeking ways to connect with others who have a heart for China.
Prayer has always been central to what we do and how we support the Chinese church and we are pleased that we continue to receive positive feedback on our monthly China Prayer Letter, 1100 of which were sent out per month. It also helps to raise awareness of our work and is a regular reminder for many supporters to pray.
Short-term teams have remained on hold because, although China has opened up its borders, the current climate for receiving foreign tourists and cultural exchange teams is still not very favourable, especially in ethnic minority areas. The Chinese government continues to increase its system of surveillance, and its revised and drastically broadened anti-espionage laws have increased the wariness of foreign visitors going into China.
**CHINESE CHURCH SUPPORT MINISTRIES**
2.
## **REPORT OF THE TRUSTEES**
## **for the year ended 31st March 2025** (Continued)
## **Achievements and Performance** (continued)
Due to the Chinese government's implementation in 2022 of its policy of withdrawing all children from foster homes back into state run orphanages, our mercy work in this area continues to be unlikely to restart for the foreseeable future. We were, however, able to continue with village-based work and contribute towards the ongoing cost of providing education to around 100 children from rural villages enrolled in a sponsorship programme. It was disappointing that the Chinese government has prevented the continuation of our programme of medical relief in remote parts of China where medical care was not being provided. The programme of support for church pastors in rural China, who struggle to raise the necessary finance, has continued with nine pastors being fully supported.
The Literature work continues and all the many resources we have translated, including Bibles, are made available on Micro SD cards which fit into smart phones. This is a wonderful way of getting many resources into the hands of believers in China with 10,500 distributed during this period, and per book is much cheaper than printing. A review of existing resources and new resources that could be added is ongoing, as we seek to help meet the current needs of Christians and pastors in China. With a partnering organisation we are continuing to support the printing and supply a popular apologetic book, with 8,700 being distributed to Chinese students in this period, and will continue to do so as the demand for this book from the Chinese church networks is very high.
A new, updated book on the Church in China is being produced in order to renew awareness and interest of the needs of the Chinese church, especially since in recent years the Chinese government has intensified its control of religious activities within the country. It is hoped that this book will be published early in 2026.
We will continue to encourage prayer in the coming year, to encourage individuals to support us in any way they can, and also encourage donations for all the work, including the Literature work, which is limited by the amount of money available.
## **Financial Review**
The total income for the year was £177,449 and total expenditure on charitable activities amounted to £142,499.
## **Reserves Policy**
The trustees have examined the charity’s requirements for reserves taking account of the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be approximately twelve months expenditure plus a balance for projects and unforeseen expenditure. The reserves are needed to meet the working capital requirement of the charity and the trustees are confident that at this level they would be able to continue the current activities of the charity in the event of a significant drop in funding. The trustees continued to pay close attention to the level of reserves, with a view to these being maintained at the level outlined.
The trustees recognised that the charity’s reserves policy will need to be reviewed in light of the threat of charities being ‘debanked’.
## **Governing Document**
Chinese Church Support Ministries is a registered charity and was formed under a Deed of Trust dated 11th December 1987.
**CHINESE CHURCH SUPPORT MINISTRIES**
3.
**REPORT OF THE TRUSTEES for the year ended 31st March 2025** (Continued)
## **Appointment of Trustees**
The trustees keep the composition of the board under review and will seek to appoint additional members with appropriate skills and expertise should the need arise. Interested parties are given details of the background of the charitable company in order to make them aware of current activities.
Approved by the trustees on 6th October 2025 and signed on its behalf by:
A Bostock ………………………………….. Trustee
**CHINESE CHURCH SUPPORT MINISTRIES**
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES**
I report to the trustees on my examination of the accounts of Chinese Church Support Ministries for the year ended 31st March 2025.
## **Responsibilities and Basis of Report**
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent Examiner’s Statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
A P Williams BSc FCCA A J Carter & Co Limited Chartered Certified Accountants
22b High Street Witney Oxon OX28 6RB
23rd December 2025
5.
## **CHINESE CHURCH SUPPORT MINISTRIES**
## STATEMENT OF FINANCIAL ACTIVITIES
**for the year ended 31st March 2025**
|Note
**Income from:**
Donations and legacies
3
Other income
4
Investments
5
**Total incoming resources**
**Expenditure on:**
Raising funds
Charitable activities
6
**Total expenditure**
**Net income/(expenditure) and net**
**movement in funds for the year**
**Transfer between funds**
**Net movement in funds**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**2025**
**£**
**£**
**£**
135,010
22,201
157,211
8,649
8,091
16,740
3,498
-
3,498
147,157
30,292
177,449
-
-
-
103,572
38,927
142,499
103,572
38,927
142,499
43,585
(8,635)
34,950
(20,359)
20,359
-
23,226
11,724
34,950
298,467
-
298,467
£321,693
£11,724
£333,417|**Total**
**Funds**
**2024**
**£**
118,234
-
2,005|
|---|---|---|
|||120,239|
|||-
186,825|
|||186,825|
|||(66,586)
-|
|||(66,586)
365,053|
|||£298,467|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derives from continuing activities.
The notes on pages 7 to 12 form part of these financial statements.
6.
## **CHINESE CHURCH SUPPORT MINISTRIES**
## **BALANCE SHEET**
## **for the year ended 31st March 2025**
|Note
**Current assets**
Debtors
10
Cash at bank and in hand
**Total current assets**
**Liabilities**
Creditors falling due within one year
11
**Net current assets**
**Total net assets**
12
**The funds of the Charity**
Restricted income funds
13
Unrestricted income funds - General
13
Unrestricted income funds - Designated
13
Total unrestricted funds
**Total charity funds**|**2025**
**£**
6,275
328,570
334,845
1,428
333,417
333,417
11,724
78,265
243,428
321,693
£333,417|**2024**
**£**
7,124
292,735|
|---|---|---|
|||299,859
1,392|
|||298,467|
|||298,467|
|||-
298,467
-|
|||298,467|
|||£298,467|
These accounts have been approved by the trustees on 6th October 2025 and signed on their behalf by:
A Bostock
........................................... Trustee
The notes on pages 7 to 12 form part of these financial statements.
**CHINESE CHURCH SUPPORT MINISTRIES**
7.
## NOTES TO THE ACCOUNTS **for the year ended 31st March 2025**
## 1. **Accounting Policies**
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## a) **Basis of Preparation**
The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (second edition) preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.
## b) **Donated Services and Facilities**
In accordance with the Charities SORP (FRS 102) the general time of volunteers is not recognised in the accounts.
## c) **Income Recognition Policies**
Items of income are recognised and included in the accounts when all of the following criteria are met:
- The charity has entitlement to the funds;
- any performance conditions attached to the items of income have been met or are fully within the control of the charity;
- there is sufficient certainty that receipt of the income is considered probable; and
- the amount can be measured reliably.
## d) **Interest Receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the bank.
## e) **Fund Accounting**
Unrestricted funds are available to spend on activities that further any of the purposes of the Charity. Designated funds are unrestricted funds of the Charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for the particular areas of the Charity’s work or for specific projects being undertaken by the Charity.
**CHINESE CHURCH SUPPORT MINISTRIES**
8.
NOTES TO THE ACCOUNTS
**for the year ended 31st March 2025** (continued)
## f) **Expenditure and Irrecoverable VAT**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Expenditure on Charitable activities includes the cost of supporting the ministry and activities of the charities.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## g) **Allocation of Support Costs**
Support costs are those functions that assist the work of the Charity but do not directly undertake charitable activities. Support costs principally relate to the running of the UK office.
## h) **Debtors**
Trade and other debtors are recognised at the settlement amounts due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.
## i) **Cash at Bank and in Hand**
Cash at bank and cash in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## j) **Creditors and Provisions**
Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## k) **Pensions**
The Charity operates a defined contribution scheme, the assets of which are held outside the Charity. The contributions by the Charity in the year are detailed in note 9.
## 2. **Legal Status of the Charity**
Chinese Church Support Ministries is a registered charity and was formed under a Deed of Trust dated 11th December 1987 _._
**CHINESE CHURCH SUPPORT MINISTRIES**
9.
## NOTES TO THE ACCOUNTS
**for the year ended 31st March 2025** (continued)
## 3. **Income from donations**
|**Income from donations**|||
|---|---|---|
|Gifts, donations and legacies|2025
£
157,211
£157,211|2024
£
118,234|
|||£118,234|
Of the £157,211 received in 2025 (2024: £118,234) £22,201 was restricted funds (2024: £nil) and £135,010 (2024: £118,234) unrestricted funds.
## 4. **Other income**
|Contributions
Other|2025
£
13,681
3,059
£16,740|2024
£
-
-|
|---|---|---|
|||£-|
Of the £16,740 received in 2025 (2024: £nil) £8,091 was restricted funds (2024: £nil) and £8,649 (2024: £nil) unrestricted funds.
## 5. **Investment income**
|Interest
Dividends|2025
£
2,641
857
£3,498|2024
£
2,005
-|
|---|---|---|
|||£2,005|
## 6. **Analysis of expenditure on charitable activities**
|**Mission and ministry related costs**
Antioch Institute/Literature
Literature SD cards
Antioch Missions International
Ministry support
Salaries (including pension contributions)
Field partner and mercy work
**Management and administration:**
Travel
Printing and publicity, website, social media
Telephone/e-mail
Postage
Insurance
Computer peripherals
Subscriptions
Conferences, training and meetings
Bank charges
Sundry
Accountancy
**Total**|Unrestricted
Restricted
2025
Total
£
£
£
16,137
-
16,137
15,169
15,169
-
-
-
4,405
12,329
16,734
39,959
-
39,959
-
11,387
11,387
6,609
-
6,609
21,950
-
21,950
775
-
775
4,321
-
4,321
781
-
781
1,304
1,304
1,277
-
1,277
2,750
-
2,750
157
42
199
1,719
-
1,719
1,428
-
1,428
£103,572
£38,927
£142,499|2024
Total
£
26,158
-
83,303
6,911
42,861
4,100
4,104
8,230
558
3,443
737
1,149
126
-
40
3,713
1,392|
|---|---|---|
|||£186,825|
The significant disparities between 2024 and 2025 figures, in regards to Antioch Missions International, Field partner and mercy work and printing, publicity, website and social media are due to revised accounting allocations.
10.
## **CHINESE CHURCH SUPPORT MINISTRIES**
## NOTES TO THE ACCOUNTS
**for the year ended 31st March 2025** (continued)
## 7. **Net income/(expenditure) for the year**
|_This is stated after charging:_
Independent examiner's fee
**Analysis of staff costs**
Salaries (including national insurance)
Pension - defined contribution scheme|2025
£
1,428
2025
£
37,153
2,806
£39,959|2024
£
1,392|
|---|---|---|
|||2024
£
39,764
3,097|
|||£42,861|
## 8. **Analysis of staff costs**
No employee was paid more than £60,000 in the year (2024: Nil).
## 9. **Corporation tax**
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
## 10. **Debtors**
|Gift Aid|2025
£
6,275
£6,275|2024
£
7,124|
|---|---|---|
|||£7,124|
## 11. **Creditors: amounts falling due within one year**
|Accruals|2025
£
1,428
£1,428|2024
£
1,392|
|---|---|---|
|||£1,392|
## 12. **Analysis of net assets between funds**
|Cash at bank and in hand
Other net current assets/(liabilities)
**Total**|General
Designated Restricted
Fund
Funds
Funds
Total
£
£
£
£
73,418
243,428
11,724
328,570
4,847
-
-
4,847|
|---|---|
||£78,265
£243,428
£11,724
£333,417|
11.
## **CHINESE CHURCH SUPPORT MINISTRIES**
## NOTES TO THE ACCOUNTS
**for the year ended 31st March 2025** (continued)
## 13. **Analysis of charitable funds**
**Analysis of movements in restricted funds**
|Bibles
Literature SD Cards
Pastor Support
Workers
Field Partner
Mercy Child Sponsorship
Mercy Dove's Wings
Mercy Morning Light
**Total**|Balance
Incoming
Resources
Funds
01.04.2024
resources
expended
Transfers
31.03.2025
£
£
£
£
£
-
-
-
254
254
-
14,978
(15,186)
2,532
2,324
-
1,304
(10,029)
10,994
2,269
-
2,357
(2,300)
20
77
-
9,747
(8,622)
-
1,125
-
1,606
(2,790)
5,618
4,434
-
300
-
576
876
-
-
-
365
365|
|---|---|
||£-
£30,292£(38,927)
£20,359
£11,724|
## **Analysis of movements in unrestricted funds**
|General fund
_Designated funds_
International AMI
Literature (Antioch Institute)
Chinese Worker
Savings Account
Reserve Account
**Total**
**Name of unrestricted fund**|Balance
Incoming
Resources
Funds
01.04.2024
resources
expended
Transfers
31.03.2025
£
£
£
£
£
249,018
112,356
(65,099) (218,010)
78,265
-
49,449
5,669
(18,270)
6,035
42,883
-
6,120
(16,178)
16,923
6,865
-
23,012
(4,025)
-
18,987
-
-
-
85,411
85,411
-
-
-
89,282
89,282|
|---|---|
||£298,467
£147,157 £(103,572) £(20,359)
£321,693|
||**Description, nature and purposes of the fund**|
General fund The 'free reserves' after allowing for all designated funds.
## 14. **Transactions with Trustees**
During the year under review there have been no transactions with any of the trustees which require separate disclosure within the financial statements.
No trustees received any remuneration during the year (2024: £nil), trustee expenses of £165 (2024: £312) were paid during the year.
12.
## **CHINESE CHURCH SUPPORT MINISTRIES**
NOTES TO THE ACCOUNTS **for the year ended 31st March 2025** (continued)
## 15. **Related Party Transactions**
Michelle Simpson, the wife of the UK Director, travelled with him to Thailand, Hong Kong and Singapore. The charity incurred the costs of her flights which amounted to £1,800. She spoke and participated in a relevant training event and supported him in building new relationships and potential new ministry opportunities. The trustees have considered whether a benefit in kind has been incurred.