Chinese Language School N.I.
(A Company limited by guarantee and not having a share capital)
Financial Statements
For the year ended 31 August 2022
Charity Number NIC 101623
Company Number NI 054264

Chinese Language School N.I.
(A Company limited by guarantee and not having a share capital)
Table of Contents
For the year ended 31 August 2022
Page
Members of the Board and professional advisers
Trustees Annual Report
Independent Accountants, report
Income and Expenditure Account
Balance sheet
Notes to the financial statements
7-10

Chinese Language School N.I.
(A Company limited by guarantee and not having a share capital)
Legal and administrative information
Registered Charity Name
Chinese Language School N.1.
Charity number
NIC101623
HMRC number
XR86412
Company Registratlon number
Nl 054264
Registered Offlce
I STRANfvlILUS EMBANKMENT
BELFAST
BT7 IGB
Trustees
Mrs Yuanyuan Mccoo Zhang
Mrs Mo YL*en Lee
Mrs Lili Li
Mrs Yuet Kwan Lee
Ms
Hong Xin
Mrs Huiru Zheng
Mrs Jing Yun Chen
Min She
Mr
Wai Cheong Lee
Mrs Yee Wan Rita Ku
Ms
Yue Deng
Mrs Mai Dung Tran
Appointed 29 Auguest 2022
Mrs Louisa Wing 5ze Lau Wong Appointed 29 Auguest 2022
Mr
Peipei Zhong
Appointed 29 Auguest 2022
Mr
Yun Fai Wong
Mrs Di Yin
Resigned On 29 August 2022
Resigned on 29 August 2022
Appointed Chairperson 29 August 2022
Appointed Vice Chairperson 29 August 2022
Company Secretary
Ms Yue Deng
Independent Exarnlners
Cleaver Black Ltd
Chartereé Accountants
Suite 5, Ormeau House
91-97 Ormeau Road
Belfast BT7 ISH
Bankers
Danske Bank Limited
49-51 University Road
Belfast
BT7 IND
Page 1

Chinese Language School N.I.
(A Company limited by guarantee and not havlng a share capital)
Report of the Trustees
For the year ended 31 August 2022
The Dirertors present their report and the unaudlted financlal statements of the charity for the year ended 3 1 August
2022.
Reference and admlnistrative details
Reference and administrative details are Shown in the schedule of members of the board and professional adviser5 on
page l of the financial statements.
structurei governance and management
The directors of the charitable company a￿ its trustees for the purpose of the company law and throughout this report
are collectively referred to as trustees.
Governing document
The organisation is a charitable company, limited by guarantee, govemed by its Memorandum and Articles of
Association, which is recognised as a charity by HM revenue and Customs.
Recruitment, appointment, induction and tralning
M05t of the present trustees have been involved in the charity for a number of years and 50 are familiar with its work.
The trustees regularly review the requirements of the charity and the possibllity of a need for additional trustees. Any
new trustee5 would be appointed by resolution of è meeting of all the trustees passed by a majority of those present.
Appropriate training and induction is available to all trustees.
Organlsation structure
The board of directors meet on a regular basls to review all aspects of the charSty.
Risk management
The trustee5 have 855essed the major risk5 to which the charity is exposed, in particular those related to the
operations and finances of the charity, and are satisfied that systems are in place to mitigate any exp05ure to major
risks. Where appropriate, systerns or procedures have been established to mitigate the risks the charity faces.
Internal control rT5ks are minimised by the implernentation of procedures for authorisation of all transattions and
projects. Procedure5 are in place to ensure compliance with health and safety of staff, volunteers, clients and visitor5
to the organi58tion. These procedure5 are periodically ￿vieWed at least annually to ensure that they continue to meet
the needs of the charity.
Objectlve and activitles
The objettive and principal activities of the company are: (11 to provide an opportunlty for children frorn the local
Chinese Communlty to learn and study the Chinese Language. Children from Local and other communitie5 are
welcorne. (2) to develop the Chinese Language into a universal language, and (3) to promote Chinese Culture and
education.
Volunteers
The charity Is gratefvl for the un-stinting efforts of its volunteers who are Involved in services provlsion and fund-
raising.
Achievements and performance
Total incoming resources for the year were £54,734 (2021.. £43,458). Totsl resources expended for the year
amounted to £54,788 (2021.. £37,525). The net deficit for the year amounted to £53 {2021 suplus.. £5,933). The
Trustees conslder that the charity Is in a satisfactory positlon to carry on its charitable activities.
Reserve policy
It is the policy of the charity to maintain free reserves which matches the needs of the trust, both at the cUr￿nt time
and in the forseeable future. This provides sufficient fund5 to cover running costs which include management,
administration and support costs. Free reserves are those unrestricted reserves not designated or invested in fixed
assets which are available for general use.
Page 2

Chinese Language School N.I.
(A Company limited by guarantee and not having a share capital)
Report of the Trustees
For the year ended 31 August 2022
Funding
The principal funding is from tuition fees and grants. A list of these can be found in notes 2 to 3 on page 9.
Discl
ure of I formation to The In
enden
Examiner
The Trustees who held office at the date of approval of thls trustees, report confimi that, 50 far as they are each
aware, there is no relevant information of which the Charitable Company's Independent Examiner is unaware. an
e?ch Trustee has tsken all the steps they ought to have tsken as a trustee to make themselves aware of any relevant
accounting infomiation and to establish that the Charltable Company's independent examiner are aware of that
information.
statement of Trustees. Responsibilities
Law applicable to incorporated charities in Northern Ireland requires the Trustees to prepare financial ststements for
each financial year which give a true and fair view of the financial activitie5 of the charity and of its financial position
at the end of that year. In preparing those financial statements, the Trustees are required to:
{1) select suitable accounting policies and the apply them consistentlyi
(2) make judgements and estimates that are reasonable and prudent.
(3) state whether applicable accounting standards have been followeiy subject to any departures disclosed and
explained in the financial staternents; and
(4)
prepare the financial statements on the going concern basis unles5 It is inappropriate to presume that the
charity wlll continue in operation. to enable them to ensure that the financial statements comply with the
Companies Art 2006. 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.
The trustees have overall respon5iblllty for ensurlng that the charity has an appropriate system of internal controls,
flnancial and otherwise. They are also responsible for keeping proper accounting record5 which disclose with
reasonable accuracy at any time the financial position of the charity and to enable thern to ensure that the financlal
5tstements comply with the Companies Att 2006. They are a150 responsible for safeguarding the assets of the
charity and hence for taking reasonable step5 for the prevention and detectlon of fraud and other irregularities.
Independent Examiner
A propo￿1 that Cleaver Black Ltd, be reappointed as Independent examiner will be put to the Annual
General Meeting.
Accounting & Reporting
This report has been prepared in accordance wlth provisions of the Charities Att (Northem Ireland} 2008 and
Charities (Annual Return) Regulatlons (Northern Ireland} 2015.
Approval
This report was approved by the Board of Trustees, and Signed on its behalf.
Mo Yuen Lee
Trustee
Yuanyuan Mcco
Trustee
Zhèng
Date".
Page 3

Chinese Language School N.I.
(A Company limited by guarantee and not having a share capital)
I report on the accounts of the charity for the year ended 31 August 2022 which are Set out on pages 5 to 10.
RESPEcfivE RESPONSIBIUTIES OF TRUSTEES AND EXAMINER
As the charity's trustees are ￿sponsible for the preparation of the accountsin accordance with the Charitie5 Act l 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 sertion 65191 Ibl of the
Charitie5 Act
state whether particular matters have come to my attention.
BASIS OFTHE INDEPENDENTEXAMINER'5 REPORT
I have examined your charity accounts as required under section 65 of the Charitie5 Act and My examination was carried out in
actordan¢e with the general Dirertion5 given by the Charity Commission for Northern Ireland under 5ertion 6519llbl of the
Charities Act.
My role is to state whether any material matters have come to my attention giving me cause to believe-
l That accountinE record5 were not kept In accordance with section 63 of the Charities Act
2 That the accounts do not actord with those accounting records
3 That the accounts do not comply wtth the ac¢ounting requirements of the Charities Att
4 That there is further information needed for a proper understanding of the a¢counts to be reached.
INDEpENDE￿r EXAMINER'SSTATEMENT
I have completed my examination and have no concerns in respert of the matters111 to141 listed Bbove and, in connertion with
the following the direction5 of the charity Commission for Northern Ireland, I have found no matters that require drawing to
your attention.
n C Stewart FCA
Chartered Accountants Ireland
Cleaver Black Ltd
Suite 5 Ormeau House
91-97 Ormeau Road
8elfast
Bf/ ISH
Date:
Pag8 4

Chinese Language School N.I.
(A Company limited by guarantee and not having a share capital)
Statement of Financial Activities
For the year ended 31 August 2022
Restrirted
Unrestrirted Restrlcted Education
Notes Revenue
Revenue
Fund
Total
022
2021
Incoming Resources
Incoming resouKes from generatlng funds:
Voluntary income
Attivities for generating funds
54,735
54,735
43,458
Total Incoming Resources
Resources Expended
Charitable activities
Governance costs
415
54,604
152
54,604
184
37,442
83
32
Total Resources Expended
32
Net Incoming/ (Outgoing l Resources
for the Year
(21)
(32)
(53)
5,933
Total funds brought forward
Transfer
39,140
12,475
51,615
45,682
Total funds carried forward
The Statement of Financial Activities includes all gains and losse5 in the year and therefore a statement
of total recognised gain5 and losses has not been prepared.
All of the above amounts relate to continuing activities.
The notes on pages 7 to 10 form part of these financial statements.
Page 5

Chinese Language School N.I.
(A Company limited by guarantee and not having a share capital)
Statement of Financial Activities
as at 31 August 2022
2021
Current Assets
Bank and Cash
68,842
74,165
68,842
74,165
Current Liabilities
Creditors
Amounts falllng due withln one year
Creditors
Net Current Assets
Total Assets less Current Liablllties
Funds
Unrestricted revenue fund
Restritted Education fund
39,119
39,140
Total Funds
For the year ending 31 August 2022 the company was entitled to exemption from audit under sectlon
477 of the Companies Act 2006 relating to small companies.
Directors, responsibilities:
the members have not required the company to obtain an audit of its accounts for the
year in question In accordance with section 476,
the direttors acknowledge their responsibi lities for complying with the requirements of
the Att with respect to accounting records and the preparation of accounts
These accounts have been prepared in accordance with the provlsions applicable to companies subject
to the Small companies, regime,
These financial Statements were approved by the members of the committee on the
and are signed on their behalf by:
ol- >-ob{
Mo Yuen Lee
Trustee
Yuany
an Mccoo
Trustee
ang
The notes on page5 7 to 10 form part of these financlal statements.
Page 6

Chinese Language School N.I.
(A Company limited by guarantee and not having a share capital)
Notes to the financial statements
For the year ended 31 August 2022
l. Accounting Pollcies
The following accounting poli¢ies have been applied conslstently in dealing with Ttems in the company's
f￿anCIal statements.
1.1 Basis of Accountillg
The financial ststements are prepaTed under the historical cost convet]tion and in accordance with FRS102, 'The
Financial Reporting Standard applicable in the UK and the Republic of Ireland, and Charities SORF (FRS 102).
The financial statements are prepared in pounds sterltng which is the function currency of the company. This
entity is a Public Benefit Entity.
1.2 Fund Ac¢ounÉing
General funds are unrestricted ￿lld$ which are available for use at the discretion of the Trustees it) fi￿h¢rance
of the general objectives of the Charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes.
General funds may be transferred to designate fimds where Trustees wish to use these funds for a specific
purpose. Such funds may be transferred back to general ￿ndS onc¢ the crtteria for the designation have been
met or are no longer applicable.
Restricted funds are funds which which are to be used in accordance with specific restrictions imposed by
donors or which have ben raised by the Charity for particular purposes. The cost of raising and admillistering
such fimds are charged against the specific fund. The aim and use of restricted fjjnds is set out in the notes to
th¢ financial statements. Restricted funds rnay only be transferred to general or designated fijnds once the
criteria for restriction have been discharged or no longer apply.Restricted Revenue Fund covers the teaching
activities of the Chinese Language School Nl and the Restricted Education Fund represents funds ratsed to
cover expenditure on teaching equipment, materials and volunteers costs.
IJ Incoming Resour¢e$
Atl incoming resources aTe included in the Statement of Financial Activities when the charity is legally entitled
to the income and the amount can be quantified with reasonable accuracy. Grants. service agreement, fee
income and grants for equipment are recognised in the SOFA in the period in which they are receivable.
1.4 Resources Expended
Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of any
VAT which cannot be recovered.
Charitable expenditure comprises those costs incurred by the charity In the delivery of its activities and services
for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an
indirect nature necessary to support them.
Page 7

Chinese Language School N.I.
(A Company limited by guarantee and not having a share capital)
Notes to the financial statements
For the year ended 31 August 2022
Restricted
Unrestricted Restrlcted Education
Revenue
Revenue
Fund
Total
022
021
2 Voluntary Income
3 Activltles for Generating Funds
Donation
Tuition Fees
Interest received
11,981
42,741
13
11,981
42,741
13
11,133
32,284
41
Total Incoming Resources
4 Costs of charitable activities by fund type
Language School
5 Costs of charltable activities by activlty type
Activities
undertaken Support
directly
costs
Total
Total
2021
Language School
6 Governance costs
Restricted
Unrestricted Restricted Education
Revenue
Revenue
Fund
Total
021
Bank charges
Subscription and Registration fees
92
60
152
32
124
60
184
83
32
83
7 Capital Commitments
No capltal commitments.
Page 9

Chinese Language School N.I.
(A Company limited by guarantee and not having a share capital)
Notes to the financial statements
For the year ended 31 August 2022
Creditors - Amounts falling due within one year
Other Creditors & Accruals
10 Company limited by guarantee
The Company is limited by guarantee and has no share capital. In the event of a winding-up
each member undertakes to contribute such an amount, as may be required for the
payment of liabilities, not exceeding £1.
Page 10

Chinese Language School N.I.
(A Company limited by guarantee and not having a share capital)
The following page does not form part of the statutory accounts

Chinese Language School N.I.
(A Company limited by guarantee and not having a share capital)
Detailed Income & Expenditure Account
For the year ended 31 August 2022
202
com
Funding
Donations & General Fund Raising
Tuition fees
Interest received
11,981
42,741
13
11,133
32,284
41
Less:
enditure
Activities costs
Volunteers expenses
Text books
Activity fees
Rent
Insurance
Printing, Postage and Stationery
IT expenditure
Repair & Equipment expenses
54,735
43,458
37,917
2,139
2,599
10,042
1,358
33,517
542
1,304
549
1,490
589
54,604
37,442
Governance costs
Bank charges
Subsctiption and Registration fees
124
60
83
184
83
Operating Surplus for the year
53
5,933