Charity registration number: 702345
Wirral
2WCÃ
WIRRAL CHINESE ASSOCIATION
TRUSTEES' REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
•
OSCAR IP & CO
Chartered Accountants
Ip's Associates Limited
23 Argyle Street
Liverpool
L1 5BL

Wirral Chinese Association
Contents
Trustees' Report
Independent Examiner's Report
Statement of Financial Activities (including Income and Expenditure Account)
Comparative Statement of Financial Activities (including Income and Expenditure Account)
Balance Sheet
Notes to the Financial Statements
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities (including Income and Expenditure Account)
Page
1-3
4
5
6
7
8-12
13-14

Wirral Chinese Association
Company No.
Trustees' Report For The Year Ended 31 March 2025
The trustees present their report and the financial statements for the year ended 31 March 2025
Achievements and Performance
Main Achievements
Wirral Chinese Association (WCA) had achieved a successful year in 2024-2025. Being one of the "oldest"
charities for Chinese community in Wirral and our good track record, we have established an excellent
reputation throughout the Liverpool City Region.
Ve are the first point of contact for new migrants from China, Hong Kong and Far East. In many respec
ur charity is the "meeting" point for new and old Chinese migrants in Wirral and surrounding are:
Over 300 (still rising) families with British National
Sive 225 1, Nu) Sats hostes dave moe leo one s sira. i saesar increase of
memberships in our Chinese community
Our charity has been supporting families in settling down in a "new" country e.g. providing tailor made
English language classes and access to mainstream services by local authority.
and day trips. We aim to provide a comprehensive package to improve general wellbeing of our members.
Our Chinese School also provides a significant role of flourishing Chinese language and culture to our next
generations and of enhancing the connection with the local community through our regular language classes
and cultural events. We extend our networking and partnership with other local organisations such as the
Liverpool City Region Office, Wirral Council for Voluntary Service, Eureka Museum and Wirral Change etc
Our charity has been invited to take part in a number of projects by various local agencies involving policies
evaluation and consultation. WCA feels privileged to be involved because it is important that our views
should be considered by the policy makers in Liverpool City Region.
Foreseeing the increasing needs and demands of our community, we have adopted a new strategics to
See arrest supporting community by recruiting more volunteers plus training. We
provid internal and external training to our volunteers e.g. accredited courses such as Chair-based exercises
and Certificate Level 2 Information Advice & Guidance.
WCA is an independent charity with a simple vision to provide quality social, and health supports to the
Chinese Community in Wirral.
Finally, I would like to take this opportunity to thank all our committee members, volunteers and supporters
for their tremendous support and contribution.
We look forward to more successful years to come.
Rita Lee
Rita Lee
Chair of WCA
Reference and Administrative Details
Trustees
Mrs Anne Jou - Honorary President (appointed 26/11/2024)
Ms Po Chuen Rita Lee - Chairperson (appointed 26/11/2024)
Page 1

Wirral Chinese Association
Trustees' Report (continued
For The Year Ended 31 March 202
Mrs Cathy Chung - Vice Chair (appointed 26/11/2024)
Mr Hok Leung Tam - Treasurer (appointed 26/11/2024)
Ms Helen Wing Yee Koo - Vice Treasurer (appointed 26/11/2024)
Ms Po Yi Fung - Secretary (appointed 26/11/2024)
Ms Lam Chan (appointed 26/11/2024)
Ms Emily Pun (appointed 26/11/2024)
Ms Wendy Zhu Yun Shen (appointed 26/11/2024)
Ms Wai Kwan Tsang (appointed 26/11/2024)
Mr Tieu Binh Tien (appointed 26/11/2024)
Ms Wing Shuen Sibyl Wong (appointed 26/11/2024)
Mr Kim Yung (appointed 26/11/2024)
Company Secretaries
Ms Soo Chi Chung (appointed 26/11/2024)
Ms Po Yi Fung (appointed 26/11/2024)
Ms Helen Wing Yee Koo (appointed 26/11/2024)
Charity Number
702345
Registered Office
St. Laurences Primary School
12-14 St. Laurence Drive
Birkenhead
CH41 3JD
Independent Examiner
Ip's Associates Limited
23 Argyle Street
Liverpool
L1 5BL
Page 2

Wirral Chinese Association
Trustees' Report (continued)
For The Year Ended 31 March 2025
Small Company Rules
Is report has been prepared in accordance with the special provisions relating to companies subject to t
nall companies regime within Part 15 of the Companies Act 200
The trustees' report was approved by the board of trustees and signed on its behalf by:
hita Lee
Date 15/12/2075
Page 3

Wirral Chinese Association
Independent Examiner's Report to the Trustees of Wirral Chinese Association
For The Year Ended 31 March 2025
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March
2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Acl
2006 ("the 2006 Act").
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the
006 Act and are eligible for independent examination, I report in respect of my examination of your charity
ccounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act). In carrying out n
examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the
2011 Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act;
2. the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other tha
ly requirement that the accounts give a 'true and fair view' which is not a matter considered as part
an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement
of Recommended Practice for accounting and reporting by charities applicable to charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which
aftention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
Date
17/12/2075
p's Associates Limiter
23 Argyle Stree
Liverpool
L1 5BL
Page 4

Wirral Chinese Association
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 March 2025
Unrestricted Restricted
funds
funds
Notes
INCOME AND ENDOWMENTS FROM:
Charitable activities:
Income and donations
Investments
EXPENDITURE ON:
Charitable activities:
Accountancy fees
Cost of goods sold
Office expenses
Sundry and other costs
Wages and salaries
NET INCOME
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
3
39,535
1,292
40,827
55,899
55,899
2025
Total
funds
€
95,434
1,292
96,726
2024
Total
funds
88,384
88,384
4
11
(1,200)
(4,417)
(3,315)
(2,928)
(18,381)
(30,241)
10,586
10,586
115,484
126,070
-
(1,200)
(600)
(26,056) (30,473)
(37,747)
(4,714)
(1,027)
(8,029)
(3,955)
(1,387)
(2,370)
(20,665) (39,046)
(5,308)
(52,462) (82,703) (47,412)
3,437
14,023
40,972
3,437
14,023
40,972
806
116,290
4,243
130,313
75,318
116,290
The notes on pages 8 to 12 form part of these financial statements.
Page 5

Wirral Chinese Association
Comparative Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 March 2025
Unrestricted Restricted
funds
funds
2024
Total
funds
Notes
INCOME AND ENDOWMENTS FROM:
Charitable activities:
Income and donations
EXPENDITURE ON:
Charitable activities:
Accountancy fees
Cost of goods sold
Office expenses
Sundry and other costs
Wages and salaries
NET INCOME
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
61,584
26,800
88,384
4
11
(600)
(20,089)
(17.856)
(600)
(17,658) (37,747)
(434)
(953)
(295)
(1,387)
(2,075)
(2,370)
(5,308)
(5,308)
(21,418)
40,166
(25,994) (47,412)
806
40,972
40,166
75,318
115,484
806
40,972
-
806
75,318
116,290
The notes on pages 8 to 12 form part of these financial statements.
Page 6

Wirral Chinese Association
Balance Sheet
As At 31 March 2025
Unrestricted Restricted
funds
funds
2025
Total
funds
2024
Total
funds
CURRENT ASSETS
Debtors
Cash at bank and in hand
Notes
8
7
126,063
126,070
7
4,243
130,306
4,243
130,313
119,739
119,739
Creditors: Amounts Falling Due Within One
Year
9
-
-
-
(3,449)
NET CURRENT ASSETS (LIABILITIES)
126,070
4,243 130,313
116,290
TOTAL ASSETS LESS CURRENT LIABILITIES
126,070
4,243
130,313
116,290
NET ASSETS
FUNDS OF THE CHARITY
Restricted Funds
Unrestricted Funds
TOTAL FUNDS
126,070
4,243 130,313
116,290
11
4,243
126,070
130,313
806
115,484
116,290
For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section
477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit in accordance with section 476 of
the Companies Act 2006
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to
accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the
small companies regime.
On behalf of the board
Kit fee
Date 15/12/2025
The notes on pages 8 to 12 form part of these financial statements.
Page 7

Wirral Chinese Association
Notes to the Financial Statements
For The Year Ended 31 March 202:
1. General Information
Wirral Chinese Association is a company limited by guarantee, incorporated in England & Wales, registered
number and registered charity number 702345. The registered office is St. Laurences Primary School, 12-14
St. Laurence Drive, Birkenhead, CH41 3JD
2. Accounting Policies
2.1.
Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102)
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
trustees
Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific
purpose.
Restricted funds are to be used for specific purposes as laid down by the donor.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
2.3. Incoming Resources
Income derived from events is recognised as earned (that is, as the related goods or services are
provided).
2.4. Resources Expended
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to
the expenditure. All expenditure is accounted for on an accruals basis and has been classified under
headings that aggregate all costs related to the category.
Costs of generating funds comprise the costs associated iwith attracting voluntary income and the costs
of trading for fundraising purposes.
3. Investment Income
Bank interest receivable
2025
2024
Unrestricted Unrestricted
funds
funds
€
1,292
Page 8

Wirral Chinese Association
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Analysis of Expenditure
Accountancy fees
Cost of goods sold
Office expenses
Sundry and other costs
Wages and salaries
Accountancy fees
Cost of goods sold
Office expenses
Sundry and other costs
Wages and salaries
Activities
undertaken
directly
€
30.473
Support
costs
(see note 5)
30,473
Activities
undertaken
directly
37,747
37,747
1,200
8,029
3,955
39,046
52,230
Support
costs
(see note 5)
600
1,387
2,370
5,308
9,665
5.
Support Costs
Accountancy
fees
Employee costs
Premises expenses
General administration
1,200
1,200
Office
Sundry and Wages and
expenses
other costs
salaries
-
1,266
€
39,046
3.220
4,809
2,689
8,029
3,955
39,046
Page 9
2025
Total
1,200
30,473
8,029
3,955
39,046
82,703
2024
Total
600
37,747
1,387
2,370
5,308
47,412
2025
Total
40,312
3,220
8,698
52,230

Wirral Chinese Association
Votes to the Financial Statements (continued
For The Year Ended 31 March 202:
Accountancy
Office
expenses
Employee costs
Premises expenses
General administration
600
600
1,167
1,387
Sundry and Wages and
other costs
salaries
395
1,975
2,370
5,308
:
5,308
2024
Total
5,703
220
3,742
9,665
6. Staff Costs
Staff costs were as follows:
2025
2024
Wages and salaries
Other pension costs
38,669
377
39,046
5,308
5,308
No employees received employee benefits (excluding employer pension costs) for the reporting period of more
than £60,000.
7. Average Number of Employees
Average number of employees during the year was: 1 (2024: 1)
8. Debtors
2025
2024
Due within one year
Other debtors
7
9.
Creditors: Amounts Falling Due Within One Year
2025
€
2024
Other creditors
Taxation and social security
Accruals and deferred income
-
-
1,432
217
1,800
3,449
Page 10

Wirral Chinese Association
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
10. Pension Commitments
ne charitable company operates a defined contribution pension scheme. The assets of the scheme are he
eparately from those of the charitable company in an independently administered fur
During the year the charge to the statement of financial activities in respect of defined contribution schemes
was £377 (2024: £O).
At the balance sheet date contributions of ENIL were due to the fund and are included in creditors.
11. Movement in Funds
Unrestricted funds
General:
General unrestricted fund
Designated:
Property Fund
Total unrestricted funds
Restricted funds
BNO Project
Cost of Living Project
John Moores
Pine Court
Step Up
Total restricted funds
Total funds
As at 1 April
2024
Income
Expenditure Transfers
As at 31
March 2025
55,484
40,827
(30,241)
(20,000)
46,070
60,000
-
-
20,000
80,000
115,484
40,827
(30,241)
126,070
806
:
4,999
32,099
3,000
800
15,001
(5,805)
(32,099)
(2,020)
(800)
(11,738)
:
980
3,263
806
55,899
(52,462)
4,243
116,290
96,726
(82,703)
130,313
As at 1 April
Income
Expenditure Transfers
As at 31
March 2024
Unrestricted funds
General:
General unrestricted fund
25,318
61,584
(21,418)
(10,000)
55,484
...CONTINUED
Page 11

Wirral Chinese Association
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
Designated:
Property Fund
Total unrestricted funds
Restricted funds
BNO Project
Cost of Living Project
Total restricted funds
50,000
75,318
-
61,584
-
(21,418)
10,000
60,000
115,484
:
16,800
10,000
26,800
(15,994)
(10,000)
(25,994)
:
806
806
Total funds
75,318
88,384
(47,412)
116,290
12. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure.
Page 12

Wirral Chinese Association
Detailed Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 March 2025
2025
Total
funds
2024
Total
funds
INCOME AND ENDOWMENTS FROM:
Charitable Activities:
Income and donations
Income from charitable activities
Investments
Bank interest receivable
-
95,434
95,434
1,292
1,292
96,726
88,384
88,384
88,384
EXPENDITURE ON:
Charitable Activities:
Accountancy fees
Accountancy fees
Cost of goods sold
Purchases
Office expenses
Rent
Repairs and maintenance
Computer software costs
Insurance
Printing, postage and stationery
Telecommunications and data costs
Other office costs
Sundry and other costs
Staff training
Travel and subsistence expenses
Subscriptions
Sundry expenses
(1,200)
(1,200)
(30,473)
(30,473)
(3,220)
(2,185)
(214)
(154)
(1,239)
(1,017)
(8,029)
(744)
(522)
(30)
(2,659)
(3,955)
(600)
(600)
(37,747)
(37,747)
(220)
(562)
(605)
(1,387)
(395)
(1,864)
(111)
(2,370)
....CONTINUED
Page 13

Wirral Chinese Association
Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued
For The Year Ended 31 March 202:
Wages and salaries
Wages and salaries
Employers pensions - defined contributions scheme
NET INCOME
(38,669)
(377)
(39,046)
(82,703)
14,023
(5,308)
(5,308)
(47,412)
40,972
Page 14