Wah Hep Chinese Communlty Assoclation Annual Report and Flnanclal Statements For the year ended 31 March 2025 Charltles Number: NIC IOIOTI
Wah Hep Chinese CommunEtyAssociation Annual report and financial ststements for the yearended 31 March 2025 Contents Pages References and administrat¢ve details of the Charity Trustees, Annual report Independent Examlners Report to the Twstees io Statement of Financlal actfvltles li Statement of financlal position 12 Notes to the financial statements 13-18
Wah Hep Chinese Community References and administrative detai15 Charity Name: Wah Hep Chinese Communlty Association Charlty Registration Number: NIC 101077 Contact Address: 21 Market Street Portadown Armag BT62 3LD Trustees Say-chan Lau Mrs Mal Luu Gieng Sau Zenh MrsA Mul Lay Mryuk Fai Poon Mrchi Menh Phun Mrshejian Tan Principal Offlce-bearers Chairperson.. Secretary.. Treasurer: Mrs Mal Luu Mr Yuk Fai Poon Mr Chi Menh Phun Independent Examiner Brian Ruddell Chartered Accountsnt Ruddell & Company, Chartered Accountants 50 Portmore Street, Portadown. Co Armagh, BT62 3NF Prfnclpal Bankers Bank of Ireland 13 Market Street Lurgan BT66 6AR
Wah Hep Chinese Community Trustee's Annual Report for the year ended 31 March 2025 The Trustees present the annual report and the financial statements for Wah Hep Chinese Community for the year ended 31 March 2025. The trustees who Served during the year and up to date of this report are set out with Wah Hep Charity Account Structure, Governance and Management. Wah Hep Chinese Community Association was set up in 1999 as an unincorporated organization governed by it's Constitution. Objectives and Actlvlties The aim of Wah Hep is to unite the Chinese Community in the Southern Area by., celebratin8 and promoting an understanding of Chinese culture; building the capacity of the Chinese Community to achieve its potential; helping members of the Chinese Community to access the services and support required to meet their needs and aspirations; helping the Chinese Community to feel included as active citizens of Northern Ireland; and working within the framework of social equality in partnership with statutory and voluntary bodies, to promote community development and work for the benefit of all sectors of the community. Values and Principles Wah Hep's work is guided by the following values and principles. Values "Self-help" _ this is the central value of Wah Hep and relates to helping the Chinese community to become active members of the wider community through helping each other; Culture- the promotion and celebration of Chinese cultures and traditions; Rights & Equality- for the Chinese community to be active citizens and to be able to make their own choices and decisions; and all are treated as equals Unity between different Chinese communities,. and Integration with the wider community. Achievements and performance There are an estimated 2(100 people of Chinese and Vietnamese origin living in County Arma8h. The majority live in the Greater Craigavon area.. making it the largest settled Chinese ethnic minority grouping outside of Belfast. The Chinese community are from Hong Kon& Vietnam and Mainland China. The majority of the Chinese population are born in UK. In past years there has been an increase in the number of immigrants from the People's Republic of China. However, the needs of the community Share a common base given that its members are ethnic Chinese, originating from the provinces of southern China and share therefore a common culture and heritage. As in the rest of Northern Ireland most of the Chinese communities in County Armagh are engaged in the catering industry, working in family run restaurants and take-aways, this involves lon8, unsociable working hours and few opportunities for integrating into the wider community. The needs audit and social profile survey which was carried out has highlighted: 49% of the Chinese community are 18 and under. 91.1% of the Chinese community have difficulty with access to Information and Services. 13.7% (mainly adults) could speak no English at all and 37.5% could only speak a little English.
Wah Hep Chinese Community Trustee's Annual Report for the year ended 31 March 2025 IconVd} Wah Hep provides the following services: Wah Hep centre which provides vital information to the Chinese and wider community Anti racial and cultural awareness training, Health advocacy and Interpretation A meetin8 place for the statutory agencies, the wider community, Ethnic communities Adult English classes Chinese 50+ Club Chinese library facility Host of traditional cultural festivals Chinese schools, after school clubs and youth club Home visits for most needy and vulnerable elderly members of the Chinese community Workshops and clinics concerning statutory services. Chinese Language School and After School Club Since the year 2000, the After School club runs 2 afternoons per week along with the Chinese Language School which runs every Saturday. The After School club offers homework support for the children and promotes active citizenship activities. Annually 65 sessions. We have specially designed classes to support English language at GCSE level. These classes are twice weekly were young people can learn to develop literacy skills to enable them to experience success at GCSE. The Chinese language school teaches young children how to read and write the Chinese language whi15t maintaining their heritage and culture. It enhances the focu5 on Chinese culture and traditions. Annually 35 sessions. Adult English Language Class There was 12 registered participants for this program. The program ran for 8 weeks. The classes consists of conversations, reading, writin& interactive learning. The classes was enjoyable and informative. lOO% of the students have reported improvement in their written and spoken English Language skill. 50+ Club exercise classes and walking club Number of older BME people availing of sessions: Gym 13 x sessions with 6-8 Participants Total 82 Participants 2x health walking Session with 12-16 Participants total 25 Participants Number of older BME people availing of session5: 4 sessions x summer outing with 15-20 Participants Total 64 Participants 100% members report they feel healthier and increase their uptake of physical exercise. Improvement in their physical wellbein8.
Wah Hep Chinese Community Trustee's Annual Report for the year ended 31 March 2025 (conyd) Information drop in centre and Advocacy Servlce The Information Drop in Centre acts as a point of contact for the public in obtaining information on Chinese culture and tradition, dealing with over 1000 users. Thus it can be seen that the Drop in Centre is multi-functional and services not only as a meeting place but also a place for disseminating information and help to the wider community. The Information centre provides a summer scheme and training workshop, community and statutory meeting and Chinese Library Service. The Drop In Centre offers various type of services along with Wah Hep different projects such as Advocacy work, Capacity Buildin& and After School Club and Chinese Language Classes in centre. Currently the centre is also being used by wider community groups within the Craigavon area. The Wah Hep Advocacy work & interpreting service has been very successful since it came into service in February 2003. We provide practical help and support to the Chinese Community for example we arrange appointments for clients in various statutory agencies and also provide an interpreting and translation service. Our advocacy work concerning: social security, health, education and housing. Also, quite often we are the first point of contact for the client therefore we often have to help register them with a suitable GP and assist with the collection and explanation of prescriptions. This often involve5 providing practical assistance: telephoning on client's behalf and assisting them to set up bank accounts. We also run be-friending service for older/ vulnerable community member. Proving hand- holding process- Home Hospital visits, accompany them to essential services, introduce them to the local leisure centre and get involved in a healthy life Style Total Advocacy & befriending are 455 Cases Host of traditional ctsltural festivals . Mid-Autumn Festival in September- over 56 participants Chinese New Year Celebration in February- over 131 participants All Participants felt that their culture are being maintained, appreciated and respected Anti-racism & Cultural Awareness Training Cross<ommunity initiatives. Culture awareness trainin8 x I with total 22 youn8 people Anti-racism & Cultural Awareness Training at The Saint John the Baptist college 1st session 25 participants 2nd session 36 participants Total 61 participants 90% of people report they have a better understanding and better equipped in dealing with racial and sectarian discrimination.
Wah Hep Chinese Community Trustee's Annual Report forthe year ended 31 March 2025 (continued) Summer Scheme The summer scheme offers opportunities for families and their children enjoy, and to learn about local culture and heritage together. The summer scheme not only enables families to meet up in local communities and to exchange news and experiences but also provides opportunities for old and young people to socialise, and the children to learn to be independent, and widen their skills e.g.. communication, ability to talk to others, and to gain knowledge in different areas. Total number of participants facilitated at summer recreational scheme: Parent & children total - 108 Craigavon Family BBQ Mountpanther Enniskillen Dublin City Residentlal Residential- 24 youth 12-14 August 2024 Tullymore National Outdoor Centre All participants report better awareness of the different cultures and traditions in N.Ireland and an increased mutual understanding & sense of belonging. Wah Hep Chinese Community Association has given careful consideration to the Charty Commission for Northern Ireland's guidan on public benefft (PBRI) to ensure that the actives entered into during the year have helped to achieve Wap Hep Chinese CommuntyAsscKkknn objertives and activities, as well as providing public benefit. Financlal Review The income in the charity from various sources was £113,014, with outgoings of £113,453, giving a loss of £439. The Trustees are deeply grateful to their funders and to the community for their financial support during the year ended 31 March 2025. The Bank and Cash in Hand Balance as at 31 March 2025 was £31,645 lof this balance £0 were unrestricted funds). It is the Trustees, Policy to hold sufficient reserves to cover unexpected emergencies, to enhance funds to pay for future events and activities and to further the objectives of the charity. Going Concern The Trustees have reviewed Wah Hep Chinese Community Association planned expenditure for the year ahead and are satisfied that there are adequate funds in place to ensure that the Group can continue its activities and the financial statements for the year ended 31 March 2025 can be signed off as a going concern.
Wah Hep Chinese Community Trustee's Annual Report for the year ended 31 March 2025 (contlnued) The trustees are responsible for preparing the Trustees, Report and the statement of receipts and payments and statement of assets and liabilttie5 in accordan with applicable law and regulations. The lawapplicableto charities in Northern Ireland with Income of lessthan £250,000 requiresthe trustees to prepare a statement of receipts and payments and a statement of assets and liabilities for each financial year. The trustees are responsible for keeping accounting records that are sufficient to show and explain the Charivs transactions and disclose with reasonable accuracy at any time the assets and liabilities of the Charty. They are also responsible for safeguarding the assets of the Charity and hen for taking reasonable steps for the prevention and detertion of fraud and other irregularities. The Trustees are responsible for preparing the Trustees, Report and the flnancial statements in accordance with applicable law and regulations. Statement of Trustees, Responsibllities The law applicable to charities in Northem Ireland requires the Trustee5 to prepare financial statements for each financial year. Under that law the Trustees have prepared the financial statements in accordance with Generally Accepted Accounting Practice in the United Kingdom (accounting standards issued by the Financial Reporting Council in the UK, including Charities SORP {FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FR51021- and promulgated by the Institute of Chartered Accountant5 in the United Kingdom and United Kingdom Law) Under that law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of the affairs of the charity and of the statement of financial activities of the charity for that period. In preparing these financial statements, the Trustees are required to: Select suitable accounting policies and then apply them consistently Makejud8ments and estimates that are reasonable and prudent State whether the financial statements have been prepared in accordance with applicable Accounting Standards and identify the standard5 in question, subject to any material departures being disclosed and explained in the financial statements and Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue as a going concern. The Trustees are responsible for keeping accountlng records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the association and enable them to ensure that the financial statements comply with the Charities Act (Northern Ireland) 2008, the Charity {Accounts and Reports) Regulations (Northern Ireland) 2008 and the provision of the Constitution of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Wah Hep Chinese Community Trustee's Annual Report for the year ended 31 March 2025 (continued) Statement as to dlsclosure to our examlners In so far as the Trustees are aware at the time of approving our Trustees, annual report: There is no relevant audit information of which the charity's examiner is unaware, and The Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the company's examiner is aware of that information Independent Examiner The examiner, Brian Ruddell of Ruddell & Company, has indicated his willingness to continue in office, and a resolution concerning his reappointment was passed at the charity's AGM. Signed on Behalf of the Trustees Chairperson Treasurer Date
Wah Hep Chinese Community Association Independent Examiners, Report to the Trustees I report on the accounts of the Charity forthe year ended 31 March 2025, which are set out on pages 4t0 17. Respectlve responsibilities of charity Trustees and examiner As the charivs Trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to: examine the accounts under section 65 of the Charities Act; follow the procedures laid down in the general Directions given by the Commission under section 6519}(b) of the Charities Act; state whether particular matters have come to my attention. Basis of independent examlnerfs report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charities Commission for Northern Ireland under section 65(9)(b) of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity Trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe- l. That accounting records were not kept in accordance with section 63 of the Charities Act; 2. That the accounts do not accord with those accounting records; 3. That the accounts do not comply with the accounting requirements of the Charities Act; 4. That there is further information needed for a proper understanding of the account5 to be ached. Independent examlnerfs statement I have completed my examination and have no concerns in respect of the matters11) to141 listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Name: For Ruddell & Company Relevant professional qualfficatlon or body: Chartered Accountant Address: 50 Portmore Street, Portadown, Co. Annagh, BT62 3NF Date: Ic
Wah Hep Chinese Community Association Statement of financial activitles for the year ended 31 March 2025 Note Unrestricted Restricted Funds 2025 Funds Total 2025 2025 Total 2024 Income Voluntary Income Other Income Resources Total Income 106,490 6.524 113,014 106,490 6,524 113,014 101.568 3,744 105,312 Expenditure Wages and Salaries Charity Running Costs 69.811 25,887 69.811 25,887 61,274 22,562 Bank fees Premises Costs Other expenses 212 212 17,543 91 16,242 2,973 17.543 Total Expenditure 113,453 113,453 103,142 Net Income before trnnsfers Transfers between funds Net Movement of Funds (4391 14391 2,170 14391 {4391 2,170 Reconciliatlon of funds: Total Funds brought forward 44,270 44,270 42,100 Total F nds rried f rward 43,831 . 43,831 . 44,270 li
Wah Hep Chinese Community Association Statement of financial posltion as at 31 March 2025 2025 2024 Note Fixed Assets Tangible Fixed assets Total Fixed Assets Current Assets Debtors Cash and Cash equivalents Total Current Assets 14,817 30,150 31,645 46,462 14,120 44.270 Credltors- amounts falling due within one year Total Creditors 2,631 2,631 Net Current Assets Total Net Asset5 43,831 44,270 The Funds of the A550ciation Unrestricted Funds Restricted Funds 43,831 44,270 Total Charity Funds io 43,831 44,270 The notes on pages 11 to 18 form an integral part of these financial statements and should be read in conjunction therewith. The financial statements on pages 9 to 10 were approved by the Board of Trustees on and signed on its behalf by: Chairperson Treasurer 12
Wah Hep Chinese Community Association Notes to the financial statements for the year ended 31 March 2025 l. Accountin8 policles The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: •) Basls of preparation The financial statements have been prepared on a going concern basis in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparlng their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)- (Charities SORP {FRS 10211. The Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognized at historical cost and transaction value unless otherwise stated in the relevant accounting policy note{s). bl Preparation of accounts on a going concern basis The charitygenerally meets its daytodayworkingcapital requirementsfrom its annual income. The Trustees have obtained and reviewed cash flow forecasts for the coming year and based on these are satisfied that the charity has resourcesto provide a reasonable expectation that it can continue to meet its financial obligations as they fall due for the foreseeable future . Therefore these financial statements have been prepared on a going concern basis. cl Income Collections, donations, event income and fundraising income are accounted for on a cash receipts basis as the amount is collected. Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognized when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. dl Expendlture Expenditure is recognized once there Is a legal or constructive obligation to make a payment to a third party, It is probable that settlement will be required and the amount of the obligatlon can be measured reliably. Irrecoverable VAT is charged as a cost against the actlvlty for which the expenditure was incurred. 13
Wah Hep Chinese Community Association Notes to the financial statements forthe year ended 31 March 2025 (continued) el Cash and cash equivalents Cash and cash equivalents includes cash in hand, deposits held at call with banks. f) Funds Funds are classified as either restricted funds or unrestricted funds, defined as follows. Restricted funds are funds subject to specific requirements as to their use whlch may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity. Unrestricted funds are expendable at the discretion of the Trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the Trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrictthe Trustees, discretion to apply the fund. 2. Critical Accounting Judgements and estimation uncertainty Estimates and judgements made in the process of preparing the financial statements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The Trustees do not consider that there are any critical judgements made in applying the charItS accounting policies orthat there are any critical accounting estimates or assumptions which may have a significant risk of causing a material adjustment to carrying amounts of assets and liabilities within the next financial year. 14
Wah Hep Chinese Community Association Notes to the flnancial ststements for the year ended 31 March 2025 (continued) Unrestrirted Fund 2025 Restrirted Funds 2025 Total 2025 Total 2024 Fundin8 Receipts SHSCT The Executive Office 61,490 45,000 106.490 61,490 45,000 106,490 56,568 45,C(rf) 101,568 Unrestricted Restricted Fund Funds 2025 2025 Total 2025 Total 2024 Proceeds from Donations/ Fund raising Good Relations Training Summer scheme Chinese New Year Residential Other income 1914 1,736 I,Ico 1,774 6,524 1914 1.736 I,Iiy) 1,774 6524 2,210 1,434 3,744 15
Wah Hep Chinese Community Association Unrestrlcted Restricted Fund 202S Funds 2025 Totsl 2025 Total 2024 Charity Runnlng Costs After Schools Club Chinese School Chinese New Year Summer Scheme Residential Travel expenses Printing Telephone 5,373 4,838 4,440 5,373 4,838 4,440 4,725 3,045 5,776 2,557 4,212 3,695 2631 3,695 2,631 io 2,454 25,887 io 2,454 25.887 2,213 22,562 Unrestricted Fund 2025 Restricted Fund 2025 Total 2025 Total 2024 Premises costs Rent & rates I nsurance Electricity 13,379 13,379 11,866 1,712 2,156 17,543 2,156 17,543 16,242 16
Wah Hep Chinese Community Association Notes to the financlal statements for the year ended 31 March 2025 (continued) 7 Taxation Wah Hep Chinese Community Association is recognized as a charity for the purposes of applicable taxation legislation and therefore, is not subject to taxation on its charitable activities. 8 Analysls of staff costs, Trustee remuneration and expenses, and the cost of key management personnel Employees Wages Analysis 2025 2024 Salaries and Wages Employers NIC Pensions 6566 57,632 3,945 3,642 69,811 61,274 The average number of employees during the year, calculated on the basis of head count was 3. There are no employees in receipt of employee benefit5 in excess of £60,000. Key Management and Trustees Key Management are deemed to comprise the Trustees. No trustee who held office during the year received any employment income or other reimbursements during the year. 17
Wah Hep Chinese Community Association Notes to the flnancial statements for the year ended 31 March 2025 (continued) 9 Funds of the Group Atol Apr2024 Incoming Outgoing Transfer At 31 Mar Resource Resources 2025 Restrlcted Funds Debtors Bank of Ireland Creditors 30,150 14,120 {15,333) 128,347 14,817 31,645 12,6311 43,831 {110,822) (2,6311 1113,453) 44,270 113,014 Unrestrirted Funds Bank of Ireland Total Funds 44,270 113,014 1113,453} 43.831 2025 2024 Debtors 14,817 31,645 {2,631} 30,150 14,120 Cash and cash equivalents Creditors 43,831 44,270 10. Analysls of Net Assets Among Funds General Restricted 2025 2024 Fixed assets Current Assets Current Liabilites Net Assets at 31 March 46,462 46,462 44,270 43,831 43,831 44,270 18