Ch8rlty reglBtrntlon numbgr 800646 (Enyland 8nd WJlpJl Company r8glstratlon nurnber 02306765 CHINESE INFORMATION AND ADVICE CENTRE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 xeinadin
CHINESE INFORMATION AND ADVICE CENTRE LEGAL AND ADMINISTRATIVE INFORMATION TruBlees FKPoon Edmond Yeo Charlty number (Enqland and Wales) 800646 Company numb•r 02306765 Regi8tèr8d oflice Basement 2 Gerrard Place London UK W105PB Indopand•nt oxamlnar Xeinadin London Limited 8th Floor Becket House 36 Old J8Wry London EC2R 8DD
CHINESE INFORMATION AND ADVICE CENTRE CONTENTS Page Tru5tee5' report Indepandenl exarninefs report Slalemenl of linanryal aEtiyil 8alance Bheet Notes lo the finanGial 51alernent5 8-15
CHINESE INFORMATION AND ADVICE CENTRE TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The Irustees presenl their 8nnual report and finanoal ststements for the ye8r ended 31 March 2024 The financial statemen15 have been piepaied in accDTdance wilh Ihe accounting policie5 set out note 110 the financial 8tatem8nls and comply wilh th8 charity's governillg document, lh8 Companies Acl 2006. FRS 102 'The Financi81 Reporting Standard applicab18 in th8 UK and R8public ol Ireland. and the Chali118s SORP'Accon1ln9 and Repoting by Charities.. Statemenl ol Recommended Practice applicable to charilies preparing their accounts in accordan with 1he Finanaal Reporting Stsndard applicable In the UK and Republic ol Iland IFRS 1021". Oblectlves and actlvltles Th8 Missi of th& ChintS8 Inlorn)Alion and Advic8 C•nlr¥ Ith8 'Charily' or'CIAC"l is to 8nsure thal disadvartag¥d p&op18 01 Chlnege orlgln in UK are able to ac$9 quallty advice, Inlormatlon and support. In plannlng the Charf1y's activltles to chleve tts airn. the Trustees have given consi(Joratlons ta Ibe 9uidanee ol the Charily Commlsslon on publlc beneht. The Chgrily'5 moin Idivilies and who il holp5 are de5Gribed below. All CIAC'5 charitable activities are undertaken lo further 115 aritable purpose8 fpr the public benefit. The CharMy hlsloricglly specla115ed in provkling acfvlce and support on Irnmlgralion and asylurn low. 11 ha5 developed a wlde spectrum of 5eTViTrS to meet the needs of the cornmunily The services offered include a unique support pragramme for Ghinese women and Iheir children, in particular lo Ih05e vulnerable lo domesti¢ violence,. advice and adV0¢y on soGial wellarp and bgngfrts, housing and hownele55nesE, which arg Bxlendpd to d951itulg rgfugees and asyluw ¥9gkers. Thrpugh partnership iDitialives, such as NHS. the Chaiily work8 low8ids Ihg bg118rmgnl ol th8 lifg ol the local conimunily. Mor8ovFr, tho Charity collocts and di5seminales informalion lo the ChingS8 communities Ihrou9hout th8 UK. Publio ben81il The tru5tee5 have paid due regard to guidance issued by Ihe Charity Cornmi55ion in deciding what activities the charity should undartak8. Achlevements and p•rtomian¢e SignifirantRr.tivili8s anrl Achi&v8mèAtS a9ali?sf obfvchvas Lggal Advlco The CharY eontlnued Ihe $eNlce under the Ilcence granted by the Organlsallon of Imn)igrall¢n Servlees Comrnlsslon (OISCI on Ihe prorrision DI legal advice on Immigration and asylum law. The legal advisors have attained the requId level of accreditatlon. Th Charlly mak•5 r¥f8rrals on compl8x cas98. Women's 8nd Childron'J Support The Wom&ii's aiid Cliildieii's Supw>rt project provides Cliinese WOTnen safely planning who flee Iiom domesuc vi01811Ce. eniolional 8UPW)rt. iii18rpretation. 88SiStance in finding refuge or tempoiary ac¢x)mmodalion. aiid advice on immi9ralion. housing, benefits and children issues. During the year under review, there were outreach volunteers providing on-going assistance to and befriending 1he service usel5. The Charity also raise¢ awarene55 01 domestic violence amongst the Chin&80 ¢ommunily through mu1ti4gon¢y parln&rshiP, woikghop$,1oafle18 and ngw81oiiers. 8nd Ihg Chinese mtrQia an4J other 80CI81 modia. ASCENT- Workin9 to Ènd wolence Iwainst womèrt and g1rt8 IVAWG) Since April 2013, thg Charity formtrd a oon$f>rtiym 21 othr woluntsry organi$alion$ gnTJ wot*$ in parlnership lo •rbd vlolèTh¢8 agalnst wom•n and glrls. Thls projèct 5$ fundèd by the London Councils 8nd thè Charlty prOdeS s8rvS¢88 undèr Ihfj "Advice ènd Supporf, Iheme kind in pBrtlcular specl8llst servlc2s In Chlnese18nguage Imandarln 8nd Cantones¢l. Thls Innovallve partnership slrerglhens relerral palhways across Drganls8Uons and Idenlllles trends and emerglng needs. The Scope ol SeiCe5 consists ol fronuine advice, outreach. referral. drop-in services supporting women surwivor8 of abuse in aLTessing s81ety and services and in rebuilding their Iwes. This project also exlenQs Ihe support for single Mothers aflgcted by dom8stic violence. New round ol lundlng has been approved to provld8 quallly and sustain8bl8 81Jpporl lor women arKI girls Bffecled by domesfjc abuse.
CHINESE INFORMATION AND ADVICE CENTRE TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Women s Irelpling ad Third P8rty R8portirJg Cerklr8 Wllh the grant from Clty of Westmlnster St James's Ward In 2013, the Charhty set up a thlr(J party reportlng c&ntr& to prDvide a conlidethtial challnel ol reporting violence crime against women and a helpline in Chinese language for women In thg event of ewnergoncy. These SorviS aro still piovidod by the Charlty as a wll-lunded service a$ we See Ihe irnp)rtan¢g ol m8inl8ining thi5 gV8llU8 lor th8 Chill8se worn8n to S8ek hplp. DoMeSC Vlolence Akvareness The Charity continues to rais8 awareness ol domestic violence in th8 Chin8se communrty. The film 'Behind CIos8d Doors vlas proudly produc%Jd by th& Charity will) th8 h810 ol & tM ol prof8ssion&l volunl88rs. Sine• its pr8mièr8 show on S September 2013, Ihe short film is available on YouTube link hère http".Jlyoutu.bellvbXGyNk6LY. Supporting worrten and girls who have No Racourse lo Public Funds INRPFI Wom8n and giwls who sJr8 8ff8cled by g8nd8r-bHsed vi018nc8 and al lh8 lim8 hav8 NRPF ar8 supported by our project fund8d by the Trust lor London. The Chariry provides tha practical support for tharn on Ihoir rvjhls and eli9ibilitses. We also wo closely VAlh other organlsation to provide crucial stsppori fDr women and girfs to address Iheir Immediatè pèrsonal conttrns. Benefits and Tax CreditB Advice and Advocacy The Charily provides a one-stop advi¢e seThi lor Ihe Chinese r¢sidenls since 2011 to provide b¥llefils and lax Gredits odvice Ihrough lelephone and 1809-lo.lace sessions. While Ihis serviee lor Ihe ff)sidents of the Woslminsler Counals is fijnded, the Charity Also extends the servlce outslde Ihe borough ar B nomln81 èdmSiilstrallon fee. HomEle5sne5s- Houslng Flrst Project The official definition of homelessness include5 those in temporary housing, overcrowding accommodalion orfacing eviction, Th910 ar8 a lol ol olh8r issu88 associalgd wilh hom818s5rn0ss It is not uncommon that thè Chin88a who aro in such a dir8 $iluatsan would be unawaig of the appropriate chann&l lo change Ih8ii living 8n¥iforbtN8nt. Th8 Charity 15 in a gDod p051tion lo holp and a$8isl Ihem lo lind suilablg o¢¢ommod81ion and tsGkl8 hom$la$sn93s r8lated problom8. W•llb•lng and H•althcar• Prol•cts In respond to the NHS campaign appealing lo Ihe people lo quit smoking in early 2014, CIAC joined Ihe Kid<-It task force with ¥laff traiDed and qualified as NHS Quit Smgking Advisor¥ in mi4-2014. CIAC vecogni¥ed the lingui5lic need for the Chinese ryjmmunily in order to bgnefil from Ihe NHS wcllbeing prt)gr8m. The Ch¥rily hos cvmpleled the 3 yeors proiettl as Klck-11 SIDp Sbnoklng Chlnese commLJnity dellvery partner In the rd-borough are85 Icity of Weslmlnster. Kenslnglon and cNelsea, Hammersmith and Fulhaml. Thè Charlly on the Dlhèr hano addresses thè Issuos of problemallc gambling by hoslinp regular community forum with olher communily Siakeholders prolessionals in IhE field. During the pandemic, Ihe Ciiarily took on ihtr iiiilidlive, working C1¢elY with the Weslmiiisl¥r City Council and NHS io organise Pup-up COVIL)-19 Vaccination Clinics espe(xal lo support thos8 who do nol h&v8 a fixtrd address Hndl or unceilain immigialion slatus. Wilh our dedic8ted team of volun1e2rs providing logistic and transl£tion supporl, this initiolwe had bEnefiled over 7,000 individuals. Refugee and Asylum Seeker Supporl The Charity provide5 advice and assistance in the areas of asylum support. welfare benèfit, housing. healthcare and gducalion lor Chin•se nbw arriwals. Due lo thè latsk ol lun(ling, we now mainly rnak8 r8lèrrals to other r8fugoa organisalion$ and with limited $*Ncas ¢•rried ovl by volunteers. During tha y6ar report4d, the Charity had ho819d monthly Hom¢ Officg surgary to support Ihosa who hava Immigralion ¢oncèrn and assist somg undo¢umentad migr2nts lo voluntRrily return lo their home country, Home Ottice has promised there will be NO enfor¢ement action in these surgeries so vulnerable individuals have the trust and confidence to approach us lor assigtance.
CHINESE INFORMATION AND ADVICE CENTRE TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Informalion Development The Charily published quarterly bilingual newsletters (traditional Chinese 8nd English) to provide r)ews on immigration and natlonallly laws. publie polley and events wllhln Ihf) Ch5n8se eommurnlty. This Is & $811.funded project wllh the help of volunteers frDm research 2nd edttlng trj translatlon and fln81 producNtsn. Four Issues of the newsleller have been publlshed durlng the year Includlng ar eleclronlc verslon avallable online. VK Vl$as and Immlgrallon Ipr¢vlou$ly VK BOrr Ag¢n¢yl Surgery and Pollctr Cgmmunlty Serv1¢¢ Surgery Thg Charity hosts r8gular PoliGg Coiwmunily SorvI surggry 41 its oifi¢e, 08p8nding on IhB 8vailability of Iha polifjg offiGOr, this 15 Thormally held 8vèry olhèr monlh and opan5 to th8 g6lleral public with intérpr8lBr provid8d by thè Charity ftsr thè noTr.English spoaking Chinoso soryitg users. Since Novombtsr 2D12, tho Charity tollabDralod with the Httme Qffitct ltt ho$1 the first UKVI cDmrnurily surgery al its offiGe. 1115 now 5Gheduled on the fir31 Tuesday of epch month. The Home Office officers attend the Charily to answer enquirie5 from the IcKal cornmunily regardinw immigratior issue5. Thp enquiries can be PgrsonÉil lu 11)m or r•garding ggneral immigration pdiL?8S. So¢lal EntsrpTI CIAC ProÈS fÉÈ ehArglng sÉrvltÉs undèr thÉ social èntèrprlsè InttlsNva whld) eon)prlsès of IrÉnslatlon, Intarprètatlon And prlrntlng facility. Thls sÈNlca bèneffls the latrAI cttmrnunity as thè Charlty has a team of voluntÉÈrs wlth a hh proliclèney ol Chinese-English language starbdard and 5pecialising in tran51aliDn and Inlerpretalion. Flnanclal re¥lèw The net outgoing r850urce5 for the year arnwnted lo £49,39) (2023.. £20.1371 after wbl¢h th0 was a r8tsin8d (Inro8tricl•d surplu5 of £71,88712023', £121,277). ReseNes policy 11 Is the policy ol the chartly that unrestricted fund5 whlch have not been designated lor a spedlic use should be rnaillialned at a Ièv818quivalant to b8lwe•rn thr88 and slx monih"s expendlluré. Tha trusie&s conslder thal r8s•rv8s at Ihls18v81 will 8nsura th81, In tha 8v8nl of 8 slgnificAnl drnp In funding, Ih&y will b8 8bl8 In conllnu8 Ihè ehÈrily'S curr8ni Aeliviliès whi18 eonslderation Is gen to W8y5 in whlch 8ddillnn81 funds rn8y ra15ed. Th15 level ol resèNès haa been mElnt8Srnèd throughout Ine year. Structur•, gov•manc• and manag•m•nt The charity 18 4 Gompany lirniled by gu8ranl8B and not having a share c8pilal incorpoiat8d In Ihe Uniled Kingdom 18 October 1988 with 1ggi8tialion no. 02306765. The cornpally 18 a regis19rwJ charity with registration number 800646. Thé Iru8t•88. who •r8 8180 th• dlr&clor8 for thè purpo88 ol tornp8ny18w. Ind whe $8tV8d durlng thè yèar and up lo th8 Oat8 of signature ol the linanaal statements were.. FKPotsn Edmond Yg0 RMitman1 8nd &ppoinlm$iil of tnJslea. Trustees arè &1()¢1 al AGM, and new Trusl&es May ba rtt¢ruitèd during thè yèar lo fi11 up a va¢an¢y or lake on additional re5pcnsibilities. New Trustees are recruiled through introductions, enquiries an¢J the Charity's website, Mon8 of th8 Irysl8è8 has any ben8fici81 inlgr8st in th8 wmp8ny. 1 ol the trus1•88 are m8mbgrs of th8 ¢INnp8ny 8nd guarantè& to eonlrlbutè £1 In the èvent ol a winding up.
CHINESE INFORMATION AND ADVICE CENTRE TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The cornpany's (rrent Foliw ¢onc8rning the payment of Ir8de creditors is k) follow Ihe CBI'5 Prompl P3yer5 CcKI8 Icopies ar8 8V8ilable frorn the CBI, Centre Point, 103 New O)rford Street, London WC1A 1DUI. The company's current p)licy concerning the paymènt ol tradè creditors Is lo.. Settle thp l¢rms ol paym9nl wilh 5uppligr5 when agreeing the tgrrns ol each tran5aGlion," ll5ur8 th81 suppliers are tnade 8w818 Of Ihe IEirm5 Df p8yment by inclusion of th8 iel8vgnt lertns ill cx)nlr8cts". 8nd pay In accordance wlth the companys contr&ctllBI 8nd olher legal obllgation5. Trade credllors of the company at the year end were equlyalent to XX day's purchases, based on the average daily amount invoiced by suppliers during lh8 year. Th8 tru8t888' rèport was approv8d by Ihè 808rd of Tru818•S. F K P¢)tsn Tru8t•• 30 May 2025
CHINESE INFORMATION AND ADVICE CENTRE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHINESE INFORMATION AND ADVICE CENTRE I rBport lo ihe trustees on rny examination ofihe financial 8t8t8m8nts of Chinese Informalion and Advice Cenlr8 Ilhe charity) for the year ended 31 March 2024. Responslbllltle$ and ba$ls of report the trustees of the chBiity land 8150 Its direct5 for Ihe purposes of company lawl, you are rÉsponslble frjr the preparation of the financial stalernents in accordance Wlth the requirements of the Cornpanies Act 2006. Having satisfied myself th8t the financial statements of the chBrity are nDt required to be audited under Part 16 01 the Companies Act 2CID6 and are elwible for independent examination. I report In respect of my examination ol the charty's fivancial slatsmfjnls carried out uTrd8r 88clion 145 of ihB Charities Act 2011. In carrying DUI tny examinatson I have lollow8d the Directions given by the Charity Commi8s10n under section 14515llb} ol th8 Charilie8 Act 2011. Ind•p•nd•nt •xamln•rf8 8lat•m•nt I have cornpleted my ex8mination. l Confirm Ihzt no rnatlèrs havè comè to my attèntlon In connaction wlth thè exaMlnatk)n giving me cause lo believe that in any malenal respect., 8CtsCbunliDg reooids werg not kept In r68poGI of th8 chality a8 required by $8¢lion 386 of lh$ Compgnieg Ad 2Ce. Ihe financial statements do not accord wth ih05e records., or lh8 1Snandal sl818m8nls do not comply wlth lh8 aceounlSng r8quSr8m8nts of sèction 396 01 th• Compan188 Act 2006 oth&r than any rèqulrÈment that the In3nclal stataments giv8 a truo and lalr vlèw, whleh is not a matlar consld8rad as part ol an Independent exarninattin., or Ihe fin8nri8131¥tem8nls h8ve nol beèn ppar9E1 in ycwrdanc8 with th8 mglhods ynd principl85 ol lh$ St4lemènl of R8comm8nded Practice for accounting and retM)rting by ch8rili88 applic8t)le lo ch8rilies preparing their fin8ncial staleménts in accordance with thè Financial Reporting SLandard applicabl8 in th8 UK and Republic ol Ireland IFRS 1021. I have na and h4¥e come acr055 no other matters in rgnnedion with Ihe ¢xaminution to which attention should be drawn in thiB ieport Iri PTdBr lo gTrablg a proper undgrslonding ol Ihg finaTr¢i8181ateThenlB lo be reached. Xèlnadln London Llmlt•d eth Floor Be¢kel House 36 Old J8Wry London EC2R 8DD 30 May 2025
CHINESE INFORMATION AND ADVICE CENTRE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestrlcted funds 2024 Unrèstrfcted lund8 2023 NDt88 as restated Incomq Imm: Do)n4tiony and 18ga¢itr8 Charitable activrties Inv8glments 28.484 166,976 1.378 146,700 36.994 225 Total incom• 196,818 183,919 Expondlture on.. Charilabltr a¢tivilies 246,228 204,056 Total expenditure 246,228 204.056 N•t •XPonditur• and mov•m•nt in fund8 149,3901 120,1371 Re¢on¢ili8tion of fvnd8'. Fund balanowb al 1 April 2023 121,277 141.414 Fund at 31 MarGh 2024 71,887 121.277 The stolement c>f IlnanclBI actltIaS Includes 811 golns ancl Ioss6s raeognlsèd In Ihè yèar. All lrncoma and expen(Jiture frorn continuing aclivilies.
CHINESE INFORMATION AND ADVICE CENTRE BALANCE SHEET ASAT31 MARCH2024 2024 2023 Notes Fixed assets TaThgSble assets a8 Stated 6,236 12 Current assets Dabtors Cash al bank and irn hand 13 7,26 81.407 7,256 107.775 88,673 115.041 Credltors: amoun1$ falllng due wlthln one yo8r 14 116,7861 Nèt curront Bssats 71,887 115.041 Total assèts lass eurr•nt Ilabllltlas 71.887 121.277 Tho funds of th• charfty Urii¥¥lTi¢l¥d lund$ 71,887 121,277 71,887 121,277 Ttte company is enlrtled to Ihè exemption from the audit requirement tsjnta1n In section 477 of the Companies Act 2006, for the year ended 21 Marth 2024. The dirèctor acknowlèdgès hls rèspjnsibllllles for complying wtth the rèquirèments of the Companies Act 2006 with respÉct to arLounling record5 and the preparation of financial staternen1s. The members have not required the cornpany ID obtain an aLJdit DI Its financial ststem2nts for the year in question In accoidance wilh Section 4f6. These flnancial slztements have been prepa in accordance wlth the prov151ons appllcable to companles subject lo the Small cornpanias reglmg. The finanoal slal8tvgnl3 w8ro approv8d by th8 trust985 on 30 May 2025 FKPotsn Tru8190 Cofftpany registration number 02306765 (England and WalEsl
CHINESE INFORMATION AND ADVICE CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Ac¢ountlng pollcle$ Charity information Chines8 Inform&tion Advic& C8ntr8 is a priv818 wmp8ny lirniied by guar8nle6 incorporat8é in Engl8né and W818s. Th& reglst•rèd offltt 1$ Basemaht, 2 CarrÈrd Pl¢e•, Londorn, W1D SPB. UK. 1.1 Accountlng conventlon The financial sta1ements have been pared in accordance with the tharity's governing docLJment. the Companies Act 2006, FRS 102 The Financial Reporting Slarndard applicable in the UK and Republic ol Ireland" the Charities SORP Accounting and Reporting by Charili8s.' Stateffl8vI of Recornrnended Practice applicabl8 lo chariti88 pr8paring Ih8ir accounts in accordance with the Finanoial R8porting Standard applicable in UK and Republic ol Ireland IFRS 1021" Th8 chaiity 18 8 Public B8ri8fv'1 Entity a8 defined by FRS 102. The charity has taken advantage ol the provisions in the SORP for charrties not to prepare a slalemenl ol cash flows. The financial slalemenis are prepared in slerfing, vthich is the functional cenCY of the charity. Monetary amounts in Ihese financial statements are rounded to the nearest £. The financial stalernents have been prepared under the historical cost conVen'0n. The pnncipal accountsng policie5 adopted gre sel oul below. 1.2 Golng concem Al the ol approving Ihe fingn¢ial 4laiemgnl8, Ihg truslegs h4ve g rpB8onable pXpttiQn Ihgl the o*arily has adequatg re8oLJrces to continue in op8ralion818¥1818nce for the fore88gable futur8. Thus the tru81eeJ continue lo adopt the going concern basis ol accounting in preparing ttre firancial stslements, 1.3 Charltable fund5 Unreslricted funds are available for us• at the di8cr8lion of lh8 trust•es In furtheranco DI Ih8ir charitable obi•cllves. Restricted n6 are subject to specific condilions by donors or grantors as to how they may be usad. The purpos8S and usos of the rEstricted lunds ora set out in the notes lo th8 linan£¥al slatemenls. End¢wmgnl fund¥ arg 8ubj$cl io $pe¢ifiG ¢ondilions by d¢norg Ihal lh¥ c¥pil81 mu$1 b9 m8intsingd by the Ghoiity. 1.4 Income Income Is recognlsed wtren the charlly Ss legally entlued lo 11 Bfter Bny Performan condltlons have been mel. the amounts be measured reliably, and it is probable Ihbt income will be ceiVed. Cash donbtions are rEcognisEd on rectript. Other don&liDns Ore recognised oncts th8 charity has b88n nolrfied Df lh8 donation. unless pertormance condilions require delerrBI of the amounl. Income tax recoverable In relation to donations received under Gilt Aid or deeds of covenant is recognised al Ihe time of the donatson. Legifjies aitr r¢¢ogni5ed on receipt oi otherwise if Ihe Charity ha5 been nolified of an impending dislribulion, the 8movnl is known, and re¢8ipI 1$ ¥xp8¢tod.11 th• 8mounl 1$ nol known, Iheloga¢y 1$ Irèatod a$ a wntingorn18$$et.
CHINESE INFORMATION AND ADVICE CENTRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng pollcle5 Icontlnued 1.5 Expendilure Exp8ndilure is r8cognis8d on¢B ther8 is a18gal Dr con5truclivp DbligaboTr la tr8n518r 8collomiB b8n81il to a thiid psrty. il Ss probable Ihat a transfer of ecanomlc b2nefits will be requlred In seltlemenl. and the amount of the obllgalion can be measurecj rellably. Exp8ndiluie is cla55ilied by aclivily. The c051s Df each aclivily are Thad8 up of the IDtal of dir8cI casts and shar8d c0515, induding 5uppod co8t8 involvBd in und8rt8king aElivity. DirBcl t5 altiibulabl8 to & singl8 activity a18 311Dc818d directly to Ihal activity. Shared costs which contribute to more than one Eclwily and support cosis which are nol altributable to a 51ngle activity are apportioned belween those activities on a basis consistenl with the use of resource5. Centr&il staff c4)sts are allocale¢J on Ihe basis ol lime spent, and depreciation chaige5 are allocaled on the portion ol Ihe assal s use. 1.6 Tonglblo Ilx•d 0889ts TangiblE lix8d a5Sgts ar8 inilially tngasurgd at Gp¥t 8nd mpa¥ufgd at Go3t or valualion. ngt ol dgpreGialion and 8ny itnpairtnenl los$e8, Depreciation is recognised 80 as lo write off the co81 or valuation of a8s8ts less their re8idual values over their u58lul lives on the lollowing ba88S'. Léasahold irnprovem8nts Fixtures and fi'ttings Computers ovèr16ngth of thè llèsè vvgr & ygaw ovèr 3 years Thè galn or ltsss arlsing on the dlsposèl ol An assèt Is dètèrmined as thè diffèrène8 thè salè procèèds and the eatyng value of the asset, and Is reeognised In Ihe stslemanl ol flnancial aclivllies. 1,7 IMp8im)•nt ol fix8d 888•t8 Al each reportino end dale. the charity reviews tre carrylng amounts of Ils tanglble assets lo delermlne whether there any indiixlion Ih8t th03e 8¥$eiS have $ufl¥recl an Impairmonl lo$$. If 8ny such indi¢aiion gxi$t$, lh8 r8¢overabl8 amount ol th$ 8$88t13 8$llmat8d In )rd$r to detemlnè th• 8xt•nt olthè ithp8lrm•nt1083111 any). 1.8 Cash and cash 8quival•nts Cash and cash equivalenls Include cash in hand. deposits held al call with banks, alh&r shart-lerm liquid Investments ilh original maturities L71 Ihr¥e niollths or1858, and bank overdrafts. Baiik overdrafts are shown within t)rrlIngS in cuTh8nt11oblle8. 1.9 Flnan¢lal Instruments Thè charlly has élected lo apply the provlslons of Sèctlon 11 '8aslc FlnancSèl Instrumènts. and Section 12 '0ther Finan(ial Instrumei5 l¥sues ol FRS 102 tr) all of ifs finaTrBial instrumcni5. FiT)anaal inslrum8nls Lgf8 recogni58d in 1118 tharily's b8lant8 Sheet when the tharily b8wmes party lo the u>ntroclual provlslons ol the Instrument. Finanaal assets and liabililies are DffsEI, wlh the nEt atllounts presenlEd in Ihe financial Statements, when there is a 18gally 8NforD3abl8 right ID $8t off the recognisgd arnounts and Ihgre is an i(11 lo setllg on a bas15 gl to rgalisg the 88sel 8nd s8tt18 the liability simullan&ously.
CHINESE INFORMATION AND ADVICE CENTRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng pollcle5 Icontlnued Basic linanciaj asset5 Basic financi81 as58ls. which includ8 d8btor$ and ca&h b8nk bBl8nces, gr8 ir)ilially rnegsured & Ir8n58ctian pric8 Sndudlng Iransador costs and £re subsequently corried £1 amortSsed cost using tho effectlye interest methrKJ unless Ihe arrangement constitutes a finandng transaction where the transacllon 15 rneasured at the present value of the fuiuie receipls di5cuunled at a rnaiket rale of interp51. Financial a55e15 cla551fiEd as receivable Ylilhin One year are not amod158d. Basic fin8nciaJ li4biTlit185 Basi¢ finan¢i81 liabilities. including ereditors and bank 108hS ore Initially reugnised at trartuction price unless the arrangement constitutes a financing transaction, where thè debt instrument is measured £1 the present value of Ihe future payments dis¢ounied at a market rate ol interest. Financial liabililie$ Classified as payable within one year are not 8morlise(l. Debt Instrumenls are Éubs¢qu8ntly ¢arriod al am¢rtl8ed cost. uslng the &ffeetlve Inter8$t rate method. Traoe creditors are obligations to pay lor goods or Bervices tha1 have been acquired In lh8 ordinary cwrse of operatiorns from SL4ppli8rs. Amounts payabl8 ar8 cIH$sili8d as ciirrenl Iiabilitl88 il p&ymenl is dLie within one y88r or18BS. If not. they are presented as non-cJrrenl118blllrfes. Trade crtdltors are reeogn5ged Inltially Bt Iransacllon prlce an subsequently measured 8t 8mortised cost using the effectrie interest melhod. De¢09111m ol flts•n¢l•l lJJbllllle$ Financial liabililies are derecognised vrfhen the charity's conlractual obligalions expire or are discharged Dr cancelled. 1.10 Employ•0 b•nofit8 The c06t of 8ny unused holiday entiU8menl is recognised in Ihe period in which the 8mployee's services are r8ceiv8d. Temilnallan benellls ore recognlsed ImmedSalely os Bn expense when Ihe chBrity Is demonslrBbly commllted lo lerminate the employment of an employee or lo provlJe lermlna11on benellts. 1.11 Rgllrwn•nt b8n•flis Paymènts lo dèfin•d contribLJtion r8tlr8m8nt ben8fl1 sch•m8s charg8d as 8n 8xp•ns8 88 Ih8y 1811 du8, Crltical accounting 68timatO8 and judgomonts In the applicion of Ihe charity s aoUb.n9 polieAes, the Iru51ee5 are required lo make judgements. estimates and 4sBuwplions abgut the Garrying atllEiuDI ol assets liabilities ihat arg not rpadily 4pparenl frotn othgr 8gurfj. Thp g91imateS and assoGialed a8surnplions ale basr9d on hi$toriGal expgriencg and olhei faGlor? that a19 wnsidglgd to b relevant. Aclual resiills m8y differ from these o*tim8188. The e5timate5 and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting eslimale5 are racogni88d in Ihg wriod in which thg gslimata 1$ rovisad whorg tho rgvision alf$cls only that p8riod, or irn Ihg rIOd ol Ihg rèvision and futur$ lI(J$ whèro tha rèvision affacts both c4Jrr$nt arnd fulur8 pariods. 10-
CHINESE INFORMATION AND ADVICE CENTRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from donatlons and lega¢le$ Unrestricted funds 2024 Unrestricted fund$ 2023 as r•Btat•d Donations and gift8 Grarts Donatsd good8 8ervic8S 18.884 145.500 1.200 28.484 146,700 In¢ome from charltable actlvltle¥ Unrestrlctfrd fund8 2024 Unreslrfct•d fund$ 2023 TeBtated Women and chlldr•n support Oth8r income 166.976 3e).994 Incomè from Invèstmants Unrestrlcted Unrestrl¢ted nds lunds 2024 2023 as roStyt•d 225 Interest receivable 1,378 11
CHINESE INFORMATION AND ADVICE CENTRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Expendlture on ¢harftable a¢tlvttles Women and Women and chlldren chlldren Support $upport 2024 2023 Dlrèet costs Sl8ff casts Depreciation and impairment Subcontractor 18e Evenl costs Rent & rales Advariln9 Consultancy fees Tr8V81 & subsist&nc8 Motor expense5 Insurancè Postage a stationery TÈlephoNÉ & Intern Compuler cosls Sundry expenses Bank ¢h&rge$ as rostat•d 59.415 8.781 5,200 23,519 23.400 2.390 42.650 18,978 2.055 812 8.803 1,321 5.482 1,B46 ?04 61,883 6.236 44.921 28.473 1,200 62.754 11,131 5.945 3,033 7.878 1,216 834 2,76S 124 238,393 202.856 8h8r• ot Support 8nd 9ovornan¢* ¢081818¢0 notè 71 Governance 7,835 1,200 246.228 204,056 Analyjig by fund Unreslriclod funds 246.228 204,056 support ¢08ts ¥llocat8d to 8¢tlvhl$$ 2024 2023 as r•statvd 1.2DO Governance costs 7.835 Analysed bèiween: Women and children sUPPOrt 7,835 1.200 12-
CHINESE INFORMATION AND ADVICE CENTRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Nel moverntnt In funds 2024 2023 Thé n•1 movamenl in fvnds 18 8tatsd after chargingllciedilin91.. as restated F88s payabl8 lor th8 ind8p8nd6nt 8xaminallon af th8 charllys financial stalgmgnts 7.200 +5.236 1.200 6,781 DepreciallDn of owned tangible fixed a55e15 TNst••s Nonè ol Ihe INstèès lor any persons conneeled wlth them) recelv6d any remuneratlon or beneflts frorn the charity during th8 year. 10 Employ999 The average mon1hly number of employees during the year wa5.. 2024 Number 2023 Number Employment cults 2024 2L123 re5tJted 53,005 4.061 2,349 W2gÈÉ salarles So¢iol $gnIY o)$l$ Other pen51on costs 60.982 222 679 61,883 59,415 rhere were no employeès whos& annu21 remuneration was morè 1han E60.000. Taxatlon Th* chatlly Ss ¥x•mpt from taxatlon on Its athvitlos b•cause all It5 Incom& is appll8d lor sharflabl¥ purpo8•S. 13-
CHINESE INFORMATION AND ADVICE CENTRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 12 Tanylble flxed assets LSshOl ImprDvgThont Flxturas and Computers Toi C05t At 1 Ap1 2023 1,798 6.391 45,272 53.461 Al 31 March 2024 1,798 6,391 45,272 53,461 Depreclatlon and Impalrment At 1 April 2023 Depr8cialion charg8d in the year 1,798 6,391 39,036 6,236 47,225 8,236 At 31 Maich 2024 1.798 6,391 45,272 53.461 C•rrying #mount At 31 March 2023 6,238 8,236 13 Dèbtors 2024 2023 AMOU1$ falllng du• wlthln ono y•or: •$ rg8tgtsd 7,266 Other debtor¥ 7,266 14 Cr•dltors'. amounts falllng du• wllhln ono yèar 2024 2023 49 r88tgt•d Other taxaOn and soclal securily Awruals and delorrad in¢om6 9,410 7.376 16.786 15 Rgllr•rn•nt b•n•flt ¥ch•rn•g 2024 2023 D911n contribution Bch•m•• as restated 2.349 Chargo lo proff¢ or lo&s in rospo¢t of defined contribution schémes 679 Th8 charlly op8ral8s a defined contribution pension 5chem8 for 811 qualifn9 employees. The 8sseis of the g¢h8m& 8r6 held saP8rai8ly from th8 of the ch8rfty In an Ind6p8rndently admln131er8d fund.
CHINESE INFORMATION AND ADVICE CENTRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 Unrestrlcled fvnd8 The uniestricled fund5 Of the charity comprise the unexpended tsalance5 of donations and gran15 which are not subjecl lo specilic conditions by donors and gianlois as lo fvow they may be used. Thesg include designated funds which have been 8et a8ide out of unrestricted funds by Ihe trust88s for 8PfKilic wirpos88. At 1 April 2023 Inrvrning rèsources Resourcvs oxpende At 31 M¥rch 2024 a¥ rg8taled 15,0(NJ 15,000 91.277 Office dilaphlation Tanglbl8 Ilxed 8SS&t General furyJ5 15,000 15,000 41.887 196,838 1246,2281 121.277 196.838 1246.2281 71.887 Prèvlous yèar: At 1 Aptr112022 Incomlng r•80urc86 At 31 MAreh •xp•nd• 2023 89 rt$talod 15,000 15,000 111,414 as rè$tAted 09 rèstated as rÈ$tatod 15,000 15.000 91,277 Offl¢é dllaphJ8llon Tangible fixed assel General fiJnds 183,919 1204,0561 141,414 183,919 1204,0561 121,277 17 Related party transaction8 There ware no disclosable related party transactions durlng IhÉ yaar12023 - nonel. 18 Prlfjr yoar odJu&tm•nis Subslanti81 adjuslmE)nt$ hav$ bggn madg to th9 comparatlV8 st8M¥t of Financ4al Activiti8S 8nd both opgning & closing B&)18ncè Shègts. Thgstr rgstalaments rèlata to a prsviou$ly %)rnIt1 savings accountwhich has bgan brought into Ihè accoun19 Ihis y8Ar. Th8 impact has r8duc8d incoming r8sourcès by £T8,245 In Ihg ¢ompAralive 8$ thè incomg 9hould have aladY been recorded in tsined surplus, Upon examination Il hag beer) delerrninwj Ihal whilst certain donalion5 and gran15 are made ITr anticipatsDn or during varlous Ghadl8ble evenls. Iher8 are no legally reslrlcled funds In place. As such 811 rpferent%>s to re5lrlcl8d lund8 hav beer removed from these accounts. These adjustfftents ha¥8 b88n SPgL7hcally r&viewed and agreed with the IndgpendEnl EXalEr. 1s-
This docwnent 'aS delivered iising electt'onic communications atid alltlienticated in accordance '1th the registrar's rules relatino to electronic forin, authentication and manner of deliiiery linder section 1072 ot tlie Coinpanies Act 2006.