CREF : B006
THE BIRMINGHAM CHINESE SCHOOL
Report and Accounts
31 July 2023
Charity No : 701067 Company No : 2290709
TAN & CO
Accountants
CREF : B006
THE BIRMINGHAM CHINESE SCHOOL Company Information
Directors Dr Brian Chi Hung Lee Yim Tung Wong Hui Hoang Lam Joseph Lee Amy Ching Wan Li Yan Xia Li
Secretary Hui Hoang Lam Registered Office 5/F, Albany House 31 Hurst Street Birmingham B5 4BD Accountants Tan & Co Accountants 5th Floor Albany House 31 Hurst Street Birmingham B5 4BD
1
CREF : B006
THE BIRMINGHAM CHINESE SCHOOL Directors' Report
The directors present their report and accounts for the year ended 31 July 2023.
Principal activity
The company's principal activity during the year continued to be the provision of tuition of the Chinese language.
Review of the Company
For the financial year to 31 July 2023, there was a larger deficit of income over expenditure of £13,152 compared to the previous year's of £2,388.
Although income during the year has increased, the resumption of classroom teaching has meant that the school's substantial classroom hire bill has resulted in the deficit for the year.
Results
The results for the year are set out in the Income and Expenditure account on page 5.
Board of Govenors
The members of the board who have served throughout the year were as follows:-
Dr Brian Chi Hung Lee (Chairman) Yim Tung Wong (Vice Chairman) Hui Hoang Lam (Company Secretary) Joseph Lee Amy Ching Wan Li Yan Xia Li
Directors' responsibilities
Company law requires the directors to prepare accounts for each financial year which give a true and fair view of the state of affairs of the company and of the surplus or deficit for that period. In preparing those accounts, the directors are required to:
-
select suitable accounting policies and then apply them consistently;
-
- make judgements and estimates that are reasonable and prudent; and
-
prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
2
CREF '. BOC THE BIRMINGHAM CHINESE SCHOOL Dlrectors. Report Small ¢ompany spgclal provlslon$ This report has been prepar&l in accordartr with the Fxowsions in Part 15 of the Ccffiparmes Act 20CE applicable lo companies suty'ecl to the small CPanieS rwjime. Thls report was apwoved ty the toard on I I Amy Ching Treasurer anLi
CREF.. B006 THE BIRMINGHAM CHINESE SCHOOL Accountant's Report Report of the accountant to the shareholdèns on the unaudlÈed account8 of THE BIRMINGHAM CHINESE SCHOOL We reF4]rt on the acwunts the year ended 31 July 2023 sel out on p4e$ 5 to 8. Rospoctive ro8pon¥ibllitiès of dlr•ctoTr and accountants As described on pages 2 and 3, the compan$ d1CtOrS are sponSible for the preparatDn of the accounts, and so our procedures consisted of comparing the accounts wilh the accounting records kept by the cornpany. and making such limited enquiries of the officers of the company as we considered necessary for the purFose of this report. These ppxedures provide only the a55urance expfessed in our wnion. Oplnion In our opinion-. la} The accounts a in reement wrth the xeounting records kept by the company under the requirements of the Companies Act 2c. Ib} Having regard onty to. and on the ba515 of, the infomation wntained in those xcounting re¢ords'. lil the accounts have been drawn up in a manrer consistent with the aCunting quIrernents specified within Part 15 of Act,. and li1} the ¢¢)mpany sab'$f*d the condiknons for the exemption from an audit of the ¥counts for year speCifd in sections 476 ar•J 477 of the kt TAN&C Accountants 5th Floor Albany House 31 Hurst stet BirTningham B5 4BD Date '. [3-14(Ut
CREF : B006
THE BIRMINGHAM CHINESE SCHOOL Income and Expenditure Account for the year ended 31 July 2023
| Notes School Fees and Exam Fees 2 Donations and Sponsorship New Year Fete Interest Receivable Total income Resources expended Staff Wages and Salaries Insurance Books and Teaching Aids Professional Charges Exam Fees Classroom hire Stationery and Printing Sundry Expenses Chinese New Year and School Fete Expenses Speech Day Expenses Staff training and welfare Christmas Expenses Depreciation Total expenditure Deficit for the financial year |
2023 £ 29,889 5,719 3,022 1,104 39,734 30,407 1,285 145 1,164 2,757 15,007 558 126 854 301 102 119 61 (52,886) (13,152) |
2022 £ 26,480 5,900 - 169 |
|---|---|---|
| 32,549 | ||
| 27,554 1,036 2,363 1,164 2,535 - 178 30 - - - - 77 |
||
| (34,937) | ||
| (2,388) |
5
CREF . B006 THE BIRMINGHAM CHINESE SCHOOL Balance Sheet as at 31 July 2023 Notes 2023 2022 Flxed as$et$ TangitAe asts 245 Current a88ets Debtors Cash al ba and in 4.229 54.724 58.953 618 72.200 72.818 Crgdltors: amounts falllng duo wlthln ono ygar 11.6241 (2.4001 Not CUfVOnt a•t1 57,329 70.418 57,574 70.724 Capltal and r8serve• Unreslricled FuThds- General 57.574 70,724 57,574 70.724 The directors are satisfied that thg company is entrtlgj to exempb'on from the requirement to obtain an audit under section 477 of the Companies Aci 2006 aThJ that rrEmters have required the company to obtain an audrt in accofdance with section 476 of Ihe Act. The dlre¢tors a¢krKA•ledge tfeir responsibiliti'es fr)r rnp.ng with requirents of the Coryanies Acl 2C4)6 wilh resFeCt k) auntIng rrdS arKI the preparatwjn of accounts. The a¢¢ounls have teen wepared in ac¢ordaDce wth the Pro$10Th$ in Pa1 15 of the Companies Act 2006 applicable to companies sutpct to the sm1 ¢rynpanbeS iegime. Approved by Its board on i/ and sigrd on rts behalf by.. oseph Lee Chairman
CREF : B006
THE BIRMINGHAM CHINESE SCHOOL Notes to the Accounts for the year ended 31 July 2023
1 Accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
2 School Fees
School fees represent tuition fees receivable.
3 Operating surplus
Operating surplus 2023 2022 £ £ This is stated after charging: Depreciation of owned fixed assets 61 77
4 Tangible fixed assets
| 4 Tangible fixed assets |
||
|---|---|---|
| Cost At 1 August 2022 At 31 July 2023 Depreciation At 1 August 2022 Charge for the year At 31 July 2023 Net book value At 31 July 2023 At 31 July 2022 5 Debtors Other debtors 6 Creditors: amounts falling due within one year Other creditors |
2023 £ 4,229 2023 £ 1,624 |
Plant and machinery £ 749 |
| 749 | ||
| 443 61 |
||
| 504 | ||
| 245 | ||
| 306 | ||
| 2022 £ 618 |
||
| 2022 £ 2,400 |
7
CREF : B006
THE BIRMINGHAM CHINESE SCHOOL
Notes to the Accounts for the year ended 31 July 2023
| 7 Unrestricted Funds - General At 1 August Retained deficit At 31 July |
2023 £ 70,726 (13,152) 57,574 |
2022 £ 73,112 (2,388) |
|---|---|---|
| 70,724 |
8 Post balance sheet events
There were no significant post balance sheet events.
9 Contingent liabilities
The company had no contigent liabilities.
10 Related parties
The company had no related party transactions during the year.
8
CREF : B006
THE BIRMINGHAM CHINESE SCHOOL
Report and Accounts
31 July 2023
Charity No : 701067 Company No : 2290709
TAN & CO
Accountants
CREF : B006
THE BIRMINGHAM CHINESE SCHOOL Company Information
Directors Dr Brian Chi Hung Lee Yim Tung Wong Hui Hoang Lam Joseph Lee Amy Ching Wan Li Yan Xia Li
Secretary Hui Hoang Lam Registered Office 5/F, Albany House 31 Hurst Street Birmingham B5 4BD Accountants Tan & Co Accountants 5th Floor Albany House 31 Hurst Street Birmingham B5 4BD
1
CREF : B006
THE BIRMINGHAM CHINESE SCHOOL Directors' Report
The directors present their report and accounts for the year ended 31 July 2023.
Principal activity
The company's principal activity during the year continued to be the provision of tuition of the Chinese language.
Review of the Company
For the financial year to 31 July 2023, there was a larger deficit of income over expenditure of £13,152 compared to the previous year's of £2,388.
Although income during the year has increased, the resumption of classroom teaching has meant that the school's substantial classroom hire bill has resulted in the deficit for the year.
Results
The results for the year are set out in the Income and Expenditure account on page 5.
Board of Govenors
The members of the board who have served throughout the year were as follows:-
Dr Brian Chi Hung Lee (Chairman) Yim Tung Wong (Vice Chairman) Hui Hoang Lam (Company Secretary) Joseph Lee Amy Ching Wan Li Yan Xia Li
Directors' responsibilities
Company law requires the directors to prepare accounts for each financial year which give a true and fair view of the state of affairs of the company and of the surplus or deficit for that period. In preparing those accounts, the directors are required to:
-
select suitable accounting policies and then apply them consistently;
-
- make judgements and estimates that are reasonable and prudent; and
-
prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
2
CREF '. BOC THE BIRMINGHAM CHINESE SCHOOL Dlrectors. Report Small ¢ompany spgclal provlslon$ This report has been prepar&l in accordartr with the Fxowsions in Part 15 of the Ccffiparmes Act 20CE applicable lo companies suty'ecl to the small CPanieS rwjime. Thls report was apwoved ty the toard on I I Amy Ching Treasurer anLi
CREF.. B006 THE BIRMINGHAM CHINESE SCHOOL Accountant's Report Report of the accountant to the shareholdèns on the unaudlÈed account8 of THE BIRMINGHAM CHINESE SCHOOL We reF4]rt on the acwunts the year ended 31 July 2023 sel out on p4e$ 5 to 8. Rospoctive ro8pon¥ibllitiès of dlr•ctoTr and accountants As described on pages 2 and 3, the compan$ d1CtOrS are sponSible for the preparatDn of the accounts, and so our procedures consisted of comparing the accounts wilh the accounting records kept by the cornpany. and making such limited enquiries of the officers of the company as we considered necessary for the purFose of this report. These ppxedures provide only the a55urance expfessed in our wnion. Oplnion In our opinion-. la} The accounts a in reement wrth the xeounting records kept by the company under the requirements of the Companies Act 2c. Ib} Having regard onty to. and on the ba515 of, the infomation wntained in those xcounting re¢ords'. lil the accounts have been drawn up in a manrer consistent with the aCunting quIrernents specified within Part 15 of Act,. and li1} the ¢¢)mpany sab'$f*d the condiknons for the exemption from an audit of the ¥counts for year speCifd in sections 476 ar•J 477 of the kt TAN&C Accountants 5th Floor Albany House 31 Hurst stet BirTningham B5 4BD Date '. [3-14(Ut
CREF : B006
THE BIRMINGHAM CHINESE SCHOOL Income and Expenditure Account for the year ended 31 July 2023
| Notes School Fees and Exam Fees 2 Donations and Sponsorship New Year Fete Interest Receivable Total income Resources expended Staff Wages and Salaries Insurance Books and Teaching Aids Professional Charges Exam Fees Classroom hire Stationery and Printing Sundry Expenses Chinese New Year and School Fete Expenses Speech Day Expenses Staff training and welfare Christmas Expenses Depreciation Total expenditure Deficit for the financial year |
2023 £ 29,889 5,719 3,022 1,104 39,734 30,407 1,285 145 1,164 2,757 15,007 558 126 854 301 102 119 61 (52,886) (13,152) |
2022 £ 26,480 5,900 - 169 |
|---|---|---|
| 32,549 | ||
| 27,554 1,036 2,363 1,164 2,535 - 178 30 - - - - 77 |
||
| (34,937) | ||
| (2,388) |
5
CREF . B006 THE BIRMINGHAM CHINESE SCHOOL Balance Sheet as at 31 July 2023 Notes 2023 2022 Flxed as$et$ TangitAe asts 245 Current a88ets Debtors Cash al ba and in 4.229 54.724 58.953 618 72.200 72.818 Crgdltors: amounts falllng duo wlthln ono ygar 11.6241 (2.4001 Not CUfVOnt a•t1 57,329 70.418 57,574 70.724 Capltal and r8serve• Unreslricled FuThds- General 57.574 70,724 57,574 70.724 The directors are satisfied that thg company is entrtlgj to exempb'on from the requirement to obtain an audit under section 477 of the Companies Aci 2006 aThJ that rrEmters have required the company to obtain an audrt in accofdance with section 476 of Ihe Act. The dlre¢tors a¢krKA•ledge tfeir responsibiliti'es fr)r rnp.ng with requirents of the Coryanies Acl 2C4)6 wilh resFeCt k) auntIng rrdS arKI the preparatwjn of accounts. The a¢¢ounls have teen wepared in ac¢ordaDce wth the Pro$10Th$ in Pa1 15 of the Companies Act 2006 applicable to companies sutpct to the sm1 ¢rynpanbeS iegime. Approved by Its board on i/ and sigrd on rts behalf by.. oseph Lee Chairman
CREF : B006
THE BIRMINGHAM CHINESE SCHOOL Notes to the Accounts for the year ended 31 July 2023
1 Accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
2 School Fees
School fees represent tuition fees receivable.
3 Operating surplus
Operating surplus 2023 2022 £ £ This is stated after charging: Depreciation of owned fixed assets 61 77
4 Tangible fixed assets
| 4 Tangible fixed assets |
||
|---|---|---|
| Cost At 1 August 2022 At 31 July 2023 Depreciation At 1 August 2022 Charge for the year At 31 July 2023 Net book value At 31 July 2023 At 31 July 2022 5 Debtors Other debtors 6 Creditors: amounts falling due within one year Other creditors |
2023 £ 4,229 2023 £ 1,624 |
Plant and machinery £ 749 |
| 749 | ||
| 443 61 |
||
| 504 | ||
| 245 | ||
| 306 | ||
| 2022 £ 618 |
||
| 2022 £ 2,400 |
7
CREF : B006
THE BIRMINGHAM CHINESE SCHOOL
Notes to the Accounts for the year ended 31 July 2023
| 7 Unrestricted Funds - General At 1 August Retained deficit At 31 July |
2023 £ 70,726 (13,152) 57,574 |
2022 £ 73,112 (2,388) |
|---|---|---|
| 70,724 |
8 Post balance sheet events
There were no significant post balance sheet events.
9 Contingent liabilities
The company had no contigent liabilities.
10 Related parties
The company had no related party transactions during the year.
8
CHARITY COMMISSION FOR ENGLAND ANO WALES Independent examiner's report on the accounts Section A Independent Examinerfs Report Report to the trustees THE BIRMINGHAM CHINESE SCHOOL On accounts for the year ended Charlty no (if any 31 JULY 2023 70106r Set out on pages PER ACCOUNTS FILED I report to the trustees on my examination of the accounts of the abové charity (Ihe Trust") for th8 year ended 31107 12023 Responslbllltles and basis of report As th8 charitys trustees. you are responsible for the preparation of the accounts in accordan with the requirements of the CharitEs Act 2011 (Ihe Acf,). I report in resped of my examination of the Trust's accounts carrled out under section 145 of the 2011 Act and in carrying out my examinatlon, I have follovRd all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent examiner's ststernent ap81]. De1& l J rfnot 8PPIKabl8. I have completed my examination. l Confirm that no material matters have come to my attention in connection wlth the examination f8lh8 416010) vh)ich gives me cause lo believe that in. any material respect: the accounting records Vre not kept In a¢cordan¢e wrth $e¢tion 130 of Ihe CharitEs Act.. or Ihe accounts dld not accord wth the accounting records., or the accounts dKJ not cornpty wlh the applicable requlrements ConmIng the fonn and conlenl of accounts set out in the Charltles (Accounts and Reports) Regulations 2008 other than any requirement that the accounts gpie a 'true and fair. view which is not a matter considered as part of an independent examination. I have no concems and have Come across no other matters In connectlon wllh the examination to which attention should be drawn in this report in order to enable understanding of the accounts to be reached. in he bGketS il they do not apply. ' Please delete t Slgned: Name-. Relevant professlonal quallficatlonls} or body ACCA IER Oct 2018
(If any): Address: 31 Hi*rst Strt T•1 0121-622 181816699 Sectlon B Dlsclosure Onty complete rf the examiner needs to highlight material matters of concern (see CC32. Independent examinats'on of charity accounts: directbons atvJ guidance for examiners). Give here brfef detalls of any items that the examlner wlshes to dlsclose. IER Oct 2018