CREF : B006
THE BIRMINGHAM CHINESE SCHOOL
Report and Accounts
31 July 2024
Charity No : 701067 Company No : 2290709
TAN & CO
Accountants
CREF : B006
THE BIRMINGHAM CHINESE SCHOOL Company Information
Directors Yim Tung Wong Wai Lun Pang Hui Hoang Lam Joseph Lee Amy Ching Wan Li Yan Xia Li Kwok Wai Yau Secretary Hui Hoang Lam Registered Office 5/F, Albany House 31 Hurst Street Birmingham B5 4BD Accountants Tan & Co Accountants 5th Floor The Southside Building 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 2024.
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 2024, there was a surplus of income over expenditure of £1,763 compared to the previous year's deficit of £13,152.
This was generally due to the increase in income primarily brought about by a considerable increase in school fees for the academic 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:-
Yim Tung Wong (Chairman) Wai Lun Pang (Vice Chairman) Hui Hoang Lam (Company Secretary) Joseph Lee Amy Ching Wan Li Yan Xia Li Kwok Wai Yau
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 : BOO6
THE BIRMINGHAM CHINESE SCHOOL Directors’ Report
Small company special provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 24 3| LOW" ,
Amy ata Li Treasurer
3
CREF : BO06
THE BIRMINGHAM CHINESE SCHOOL Accountant's Report
Report of the accountant to the shareholders on
the unaudited accounts of THE BIRMINGHAM CHINESE SCHOOL
We report on the accounts for the year ended 31 July 2024 set out on pages5 to 8.
Respective responsibilities of directors and accountants
As described on pages 2 and 3, the company's directors are responsible for the preparation of the accounts, and so our procedures consisted of comparing the accounts with the accounting records kept by the company, and making such limited enquiries of the officers of the company as we considered necessary for the purpose of this report. These procedures provide only the assurance expressed in our opinion.
Opinion
In our opinion:
(a) The accounts are in agreement with the accounting records kept by the company under the requirements of the Companies Act 2006;
(b) Having regard only to, and on the basis of, the information contained in those accounting records:
(i) the accounts have been drawn up in a manner consistent with the accounting requirements specified within Part 15 of the Act; and
(ii) the company satisfied the conditions for the exemption from an audit of the accounts for the year specified in sections 476 and 477 of the Act.
==> picture [127 x 113] intentionally omitted <==
----- Start of picture text -----
! _ ;
be
TAN & CO
Accountants
----- End of picture text -----
5th Floor
The Southside Building 31 Hurst Street Birmingham B5 4BD a Date : 2 rous
4
CREF : B006
THE BIRMINGHAM CHINESE SCHOOL Income and Expenditure Account for the year ended 31 July 2024
| 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 Surplus/(deficit) for the financial year |
2024 £ 52,682 4,021 5,210 1,901 63,814 36,380 1,842 2,963 1,200 2,891 13,236 524 473 945 1,206 69 273 49 (62,051) 1,763 |
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) |
5
CREF : BOO6
THE BIRMINGHAM CHINESE SCHOOL Balance Sheet as at 31 July 2024
| Notes | 2024 | 2023 | ||
|---|---|---|---|---|
| £ | £ | |||
| Fixed assets | ||||
| Tangible assets | 4 | 196 | 245 | |
| Current assets | ||||
| Debtors | 5 | 5,764 | 4,229 | |
| Cash at bank and in hand | 66,183 | 54,724 | ||
| 71,947 | 58,953 | |||
| Creditors: amounts falling due | ||||
| within one year | 6 | (12,803) | (1,624) | |
| Net current assets | 59,144 | 57,329 | ||
| Net assets | 59,340 | 57,574 | ||
| Capital and reserves | ||||
| Unrestricted Funds - General | 7 | 59,340 | 57,574 | |
| 59,340 | 57,574 |
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
Approved by the boardon 24 IZ UK and signed on its behalf by:
==> picture [83 x 47] intentionally omitted <==
----- Start of picture text -----
Yim cd Wong |
Chairman
----- End of picture text -----
6
CREF : B006
THE BIRMINGHAM CHINESE SCHOOL Notes to the Accounts for the year ended 31 July 2024
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 This is stated after charging: Depreciation of owned fixed assets |
2024 £ 49 |
2023 £ 61 |
|---|---|---|
4 Tangible fixed assets
| 4 Tangible fixed assets |
||
|---|---|---|
| Cost At 1 August 2023 At 31 July 2024 Depreciation At 1 August 2023 Charge for the year At 31 July 2024 Net book value At 31 July 2024 At 31 July 2023 5 Debtors Other debtors 6 Creditors: amounts falling due within one year Other creditors |
2024 £ 5,764 2024 £ 12,803 |
Plant and machinery £ 749 |
| 749 | ||
| 504 49 |
||
| 553 | ||
| 196 | ||
| 245 | ||
| 2023 £ 4,229 |
||
| 2023 £ 1,624 |
7
CREF : B006
THE BIRMINGHAM CHINESE SCHOOL
Notes to the Accounts
for the year ended 31 July 2024
| 7 Unrestricted Funds - General At 1 August Retainedsurplus/(deficit) At 31 July |
2024 £ 57,577 1,763 59,340 |
2023 £ 70,724 (13,152) |
|---|---|---|
| 57,574 |
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 2024
Charity No : 701067 Company No : 2290709
TAN & CO
Accountants
CREF : B006
THE BIRMINGHAM CHINESE SCHOOL Company Information
Directors Yim Tung Wong Wai Lun Pang Hui Hoang Lam Joseph Lee Amy Ching Wan Li Yan Xia Li Kwok Wai Yau Secretary Hui Hoang Lam Registered Office 5/F, Albany House 31 Hurst Street Birmingham B5 4BD Accountants Tan & Co Accountants 5th Floor The Southside Building 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 2024.
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 2024, there was a surplus of income over expenditure of £1,763 compared to the previous year's deficit of £13,152.
This was generally due to the increase in income primarily brought about by a considerable increase in school fees for the academic 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:-
Yim Tung Wong (Chairman) Wai Lun Pang (Vice Chairman) Hui Hoang Lam (Company Secretary) Joseph Lee Amy Ching Wan Li Yan Xia Li Kwok Wai Yau
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 : BOO6
THE BIRMINGHAM CHINESE SCHOOL Directors’ Report
Small company special provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 24 3| LOW" ,
Amy ata Li Treasurer
3
CREF : BO06
THE BIRMINGHAM CHINESE SCHOOL Accountant's Report
Report of the accountant to the shareholders on
the unaudited accounts of THE BIRMINGHAM CHINESE SCHOOL
We report on the accounts for the year ended 31 July 2024 set out on pages5 to 8.
Respective responsibilities of directors and accountants
As described on pages 2 and 3, the company's directors are responsible for the preparation of the accounts, and so our procedures consisted of comparing the accounts with the accounting records kept by the company, and making such limited enquiries of the officers of the company as we considered necessary for the purpose of this report. These procedures provide only the assurance expressed in our opinion.
Opinion
In our opinion:
(a) The accounts are in agreement with the accounting records kept by the company under the requirements of the Companies Act 2006;
(b) Having regard only to, and on the basis of, the information contained in those accounting records:
(i) the accounts have been drawn up in a manner consistent with the accounting requirements specified within Part 15 of the Act; and
(ii) the company satisfied the conditions for the exemption from an audit of the accounts for the year specified in sections 476 and 477 of the Act.
==> picture [127 x 113] intentionally omitted <==
----- Start of picture text -----
! _ ;
be
TAN & CO
Accountants
----- End of picture text -----
5th Floor
The Southside Building 31 Hurst Street Birmingham B5 4BD a Date : 2 rous
4
CREF : B006
THE BIRMINGHAM CHINESE SCHOOL Income and Expenditure Account for the year ended 31 July 2024
| 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 Surplus/(deficit) for the financial year |
2024 £ 52,682 4,021 5,210 1,901 63,814 36,380 1,842 2,963 1,200 2,891 13,236 524 473 945 1,206 69 273 49 (62,051) 1,763 |
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) |
5
CREF : BOO6
THE BIRMINGHAM CHINESE SCHOOL Balance Sheet as at 31 July 2024
| Notes | 2024 | 2023 | ||
|---|---|---|---|---|
| £ | £ | |||
| Fixed assets | ||||
| Tangible assets | 4 | 196 | 245 | |
| Current assets | ||||
| Debtors | 5 | 5,764 | 4,229 | |
| Cash at bank and in hand | 66,183 | 54,724 | ||
| 71,947 | 58,953 | |||
| Creditors: amounts falling due | ||||
| within one year | 6 | (12,803) | (1,624) | |
| Net current assets | 59,144 | 57,329 | ||
| Net assets | 59,340 | 57,574 | ||
| Capital and reserves | ||||
| Unrestricted Funds - General | 7 | 59,340 | 57,574 | |
| 59,340 | 57,574 |
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
Approved by the boardon 24 IZ UK and signed on its behalf by:
==> picture [83 x 47] intentionally omitted <==
----- Start of picture text -----
Yim cd Wong |
Chairman
----- End of picture text -----
6
CREF : B006
THE BIRMINGHAM CHINESE SCHOOL Notes to the Accounts for the year ended 31 July 2024
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 This is stated after charging: Depreciation of owned fixed assets |
2024 £ 49 |
2023 £ 61 |
|---|---|---|
4 Tangible fixed assets
| 4 Tangible fixed assets |
||
|---|---|---|
| Cost At 1 August 2023 At 31 July 2024 Depreciation At 1 August 2023 Charge for the year At 31 July 2024 Net book value At 31 July 2024 At 31 July 2023 5 Debtors Other debtors 6 Creditors: amounts falling due within one year Other creditors |
2024 £ 5,764 2024 £ 12,803 |
Plant and machinery £ 749 |
| 749 | ||
| 504 49 |
||
| 553 | ||
| 196 | ||
| 245 | ||
| 2023 £ 4,229 |
||
| 2023 £ 1,624 |
7
CREF : B006
THE BIRMINGHAM CHINESE SCHOOL
Notes to the Accounts
for the year ended 31 July 2024
| 7 Unrestricted Funds - General At 1 August Retainedsurplus/(deficit) At 31 July |
2024 £ 57,577 1,763 59,340 |
2023 £ 70,724 (13,152) |
|---|---|---|
| 57,574 |
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
Z| CHARITY COMMISSION | Independent examiner's report on the FOR ENGLAND AND WALES accounts
Section A Independent Examiner's Report
Report to the trustees THE BIRMINGHAM CHINESE SCHOOL On accounts for the year Charity no ended 31 JULY 2024 (if any) 701067 Set out on pages | peR ACCOUNTS FILED | report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/07/2024 . Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (‘the Act”). | report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent [Fhe-eharity-s-gress-ineeme-exceeded £260-000-anc-+am-qualifiedte examiner's statement appteabietsted-beedy]]. Delete [ ] if not applicable. | have completed my examination. | confirm that no material matters have come to my attention in connection with the examination tetherthar-thet disetesed-betew~) which gives me cause to believe that in, any material respect: e the accounting records were not kept in accordance with section 130 of the Charities Act: or e the accounts did not accord with the accounting records; or * the accounts did 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. | 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 toe ablea proper understanding of the accounts to be reached. * Please fopte the words in the brackets if they do not apply. oT | / Relevant professional Ac \/ qualification(s) or body cA
IER
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Oct 2018
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1
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Section B
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Disclosure
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Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
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----- Start of picture text -----
Give here brief details of
any items that the
examiner wishes to
disclose.
----- End of picture text -----
IER
2 Oct 2018