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 as*ts
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 sm*1 ¢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 as*ts
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 sm*1 ¢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
ap*81]. 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