Chinese Language School N.I.
(A Company limited by guarantee and not having a share capital)
Financial Statements
For the year ended 31 August 2023
*A03￿82￿4
2Y0512024
COMPANIES HOUSE
A12
#228
Charity Number NIC 101623
Company Number NI 054264

Chinese Language School N.I.
(A Company limited by guarantee and not havlng a share capital)
Table of Contents
For the year ended 31 August 2023
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 Cornpany limited by guarantee and not having a share capital)
Legal and admin•strative inforniation
Registered Charity Name
Chinese Language Schoot N.l.
Charity number
NIC101623
HMRC number
XR86412
Company Reglstratlon number
Nl 054264
Reglstered Offlce
I STRANMILUS EMBANKMENT
BELFAST
BT7 IGB
Trustees
Mrs Yuanyuan Mccoo Zhang
Mrs Mo Yuen Lee
Mrs Lili Li
Mr5 Yuet Kwan Lee
Ms
Hong Xi
Mrs Huiru Zheng
Mrs Jing Yun Chen
Mr
Min Shen
Mr
Wai Cheong Lee
Mrs Yee Wan ￿ta Ku
Ms
Yue Deng
Mrs Mai Dung Tran
Mrs Louisa Wing Sze Lau Wong
Mr
Peipei Zhong
Company Secretary
Ms Yue Deng
Independert Examlners
Cleaver Black Ltd
Chartered Accountants
Suite 5. Ormeau House
91-97 Ormeau Road
Belfast BT7 ISH
Bankers
Danske Bank ￿rnited
49-51 University Road
Belfast
BT7 IND

Chinese Language School N.I.
(A Company limited by guarantee and not having a share ¢apltal)
Report of the Trustees
For the year ended 31 August 2023
The Dlrectors present thelr report and the unaudited financial statements of the charity for the year ended 31 August
2023.
Reference and administrative details
Refe￿nce and administrative detai15 are Shown in the Schedule of. member5 of the board and professional advisers on
pa9e l of the financial statements.
Structurei governance and management
The ￿1￿CtorS of the charitable company are its trustees for the purpose of the company law and throughout this report
a￿ collectlvely referred to as trustee5.
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 Custom5.
Re¢ruitmen¢ appointment, Induction and tralnln9
Most of the present trustees have been involved in the charity for a number of years and so are familiar with its work.
The trustees regularly review the requirements of the charity and the po55ibility of a need for additional trustee5. Anv
new trustees would be appointed by resolution of a meeting of all the trustees passed by a majority of those present.
Appropriate tralnlng and indurtion is available to all trustees.
Organisation structure
The board of directors meet on a regular basis to review all aspects of the charity.
Risk management
The trustees have assessed the major risks to which the charity 15 exposed. in particular those related to the
operations and finances of the charity, and a￿ satisfied that systems are in place to mitigate any exposure to major *
risks. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces.
Intemal control rlsks are minimised by the implementation of procedures for authorisation of all transactions and
projects. Procedures are In place to ensure compliance with health and safety of staff, volunteers, client5 and.visltors
to the organisation. These procedure5 are periodically reviewed at least annually to ensure that they continue to meet
the needs of the charity.
ObJertlve and a¢tlvltles
The objective and princlpal activities of the company are: { l) to provide an opportunity for chlldren from the local
Chinese Community to learn and study the Chinese Language. Children from Local and other communities are
welcome. {2) to develop the Chinese Language into a universal language. and (3) to promote Chinese Culture and
education.
Volunteers
The charity is grateful for the un-stinting efforts of its volunteers who are involved in servlces provlslon and fund-
raising.
Achlevements and performance
Total incoming resources for the year We￿ £67,907 (2022- £54.734)- Total ￿SOurceS expended for the year
amounted to £62,278 {2022- £54,788). The net surplus for the year amounted to £5,62912022 deficit.. £53): The
Trustees consider that the charity is in a satisfactory position to carry on its charitable activities.
Reserve policy
It is the policy of the charity to maintain free reseryes which matches the needs of the trust, both at the current time
and in the forseeable future. This provides sufficient funds to cover running costs which include management,
administration and support costs. Free reserves are those unrestrirted resenrfes not deslgnated or invested in fixcd
assets which are available for general use.
Page 2

Chinese Language School N.I.
(A Company limited by guarantee and not havin9 a share capltal)
Report of the Trustees
For the year ended 31 August 2023
Funding
The principal fun(Fing Is from tuition fees and grants. A list of these can be found in notes 2 to 3 on page 9.
Disclosur
flnf
-The Trustee5 who held office at the date of approval of this tru5tees' report confirni that. 50 far as they are each
aware, there is no relevant information of which the Charitable Company'5 Independent Examiner is unaware; and
each Trustee has taken all the steps they ought to have taken as a trustee to make themselves aware of any relevant
accounting information and to establish that the Charitable Company'5 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 statements for
each financial year which give a true and fair view of the financial artivib.es of the charity and of its financial position
at the end of that year. In preparing those financial statements, the Trustees are required to..
(l) select suitsble accounting policies and the apply them con5i5tently'
(2) make judgements and estimates that are reasonable and prudent:
(3) state whether applicable accounting standards have been followed subject to any departures disclosed and
exploined in the financial statements: and
(4)
prepare the financial statements on the going concern basis unless it Is inappropriate to presume that the
thority will continue in operation. to enable thern to ensure that the financial statements comply with the
Companie5 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 irregularltles.
.' The trustees have overall re5pon5ibility for en5uririg that the charity has an appropriate system of internal controls,
'. financial and otherwise. They are a150 responsible for keeping proper accounting records which disclose with
reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial
Statements comply with the Companies Act 2006. They are also responsible for safeguardin9 the assets of the
Charity and hence for taklng reasonable steps for the prevention and detection of fraud and other Irregularities.
Independent Examiner
A proposal that Cleaver Black Ltd. be reappointed as.Independent examiner will be put to the Annual
General Meeting.
.A¢¢ounting & Reporting
This report has been prepared in accordance wlth provisions of the Charities Att (Northern Ireland) 2008 and
Charlties (Annual Return) Regulations (Northern Ireland) 20 15.
Approval
Thi5 report was approved by the Board of Trust
5. a d signed on its behalf.
Mo Yuen Lee
Trustee
Yuanyuan Mccoo Zhang
Trustee
Date:
Y2r1Y-
Page 3

Chinese Language School N.I.
(A Company Ilmited by guarantee and not having a Share capital)
I report on the accounts of the charity for the year ended 31 August 2023 which are set out on pages S to 10.
.RESPEcnvE RESPONSIBILITIE5 OF TRUSTEES AND EXAMINER
As the charity's trustees are responsible for the preparation of the account5in accordance with the Charities Act l Northern
Ireland) 2008
It is my responsibility to..
examlne the accounts under section 65 of the Charities Act
follow the procedures laid down in the general Directions given by the Commi55ion under section 65191 Ibl of the
Charities Act
state whether particular matters have come io my attention.
8ASIS OF THE INDEPENOENT EXAMINER'S REPORT
I have examined yovr charity accounts a5 required under Section 65 of the Chartties Act and My examination was carried out in
accordance with the general Oirections given by the Charity Commission for Northern Ireland under sertion 6519llbl of the
Charities Act.
My role is to state whether any material matters have come to my attention gMn8 me cause to believe..
l Thal accountln8 records were not kept in xcordance with section 63 of the Charitres Act
2 That the accounts do not accord with those accountin8 records
That the accounts do not Cornp￿ with the accounting requirement5 of the CharitiÈs Act
4 That there is further informatim needed for a proper Understanding of the accounts to be reached.
INDEPENDENT EXAMINER'S STATEMENT
I have completed my examination and hwe no concerns rn respect of the matters111 to141 listed above and, in connection with
the following the directions of the charity Commission for Northern Ireland. I have found no matter5 that require drawing to
your atte
ion.
n C Stewart FCA
Chartered Accountants Ireland
Cleaver Black Ltd
Suite 5 Ormeau House
91-97 Ormeau Road
Belfast
BT7 15H
Date:
Pagè 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 2023
Restrlcted
Unrestricted Restrlcted Educatlon
Notes Revenue
Revenue
Fund
Total
2023
Incoming Resources
Incoming resources from generating funds:
'Voluntary income
Activities for generating funds
67,907
67,907
54,735
Total Incomlng Resources
Resources expended
Charitable activities
Governance costs
415
61,88S
367
61,885
393
54,604
184
26
Total Resources Expended
26
Net Incoming/ (Outgoing ) Resources
for the Year
5.655
(26)
5,629
153)
Totsl funds brought forward
Transfer
39.119
12,443
51.562
51,615
Total funds carrled forward
The Statement of Financial Attivities includes all gains and losses in the year and therefore
a statement of total recognised gains and losses has not been prepared.
All of the above amounts relate to continuing activities.
The notes on pages 7 to I'O fom part of these financial statements.
Page S

Chinese Language School N.I.
(A Company limited by guarantee and not having a share capital)
Statement of Financial Activities
as at 31 August 2023
Current Assets
Bank and Cash
138,510
68,842
138,510
68,842
Current Liabllltles
Creditors :. Amounts falling due within one year
Creditors
Net Current Assets
Total Assets less Current Llabllltles
Funds
Unrestricted revenue fund
Restricted Education fund
44,774
39,119
Total Funds
For the year endlng 31 August 2023 the company wa5 entitled to exernption from audit under section
477 of the Companles Act 2006 relating to small companies.
Dlrectors, respon51bllities:
the member5 have not required the. company to obtain an audit of its accounts for the
year in question in accordance with sertion 476,
the directors acknowledge their responsibilities for complying with the requirements of
the Act with respect to accounting records and the preparatlon of accounts
These accounts have been prepared in accordance with the provisions applicable to companies subjert
to the small companies, regime.
These financial statements were approved by the members of the committee on the
and are slgned on thelr behalf by:
>LH
Mo Yuen Lee
T.rustee
Yuan
uan Mccoo
Trustee
hang
The notes on pages 7 to 10 form part of these financial statements.
Page 6

Chinese Language School N.I.
(A Company Ilmited by guarantee and not having a share capltal)
Notes to the financial ststements
For the year ended 31 August 2023
l. Accounting Policies
The following accounting policies have been applied ￿nSIStentIY in dealing with items in the companys
financial statemeDts.
1.1 Basi5 of Accounting
The financial statements are PTepared under the historical cost convenlion and In accordance wilh FRS102, The
Financial Reporting Standard applicable in the UK and the Republic of Ireland, and Charities SORP (FRS 102).
The financial statements are prepared in pounds sierling which is the function currency of the company. This
entity is a Public Benefit Entity.
1.2 Fund Attountlng
General funds are unrestricted ￿ndS which are available for use at the discretion of the Tn￿le¢S in furtherance
of the general objectives of the Charity and which have not been designated for other purposes.
Designated funds comprise unrestricted fiinds that have been set aside by the TTUStees for particular purposes.
General fimds may be transferred to designate fvnds where Trustees wish lo use these funds for a specific
purpose. Such funds may be transferred back to general funds once the criteria for ihe designation have been
met or are no longer applicable.
Restricted fimds are fijnds 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 administering
such funds are Charged against the spe¢ifi¢ fund. The aim and use of restricted funds is set out in the notes to
the financial statements. Restricted funds may only be trdnsftrred to general or designaied funds once the
criteria for restri¢tion have been discharged or no longer apply.Restricled Revenue Fund covers the teaching
activtties of the Chinese Language School Nl and the Restricted Education Fund represents funds raised io
cover expenditure on teaching equipment. materials and volunteers costs.
1.3 ltyeoming Resour¢es
All incoming resources are included in the Statement of Financial Activities when the charity is legally enlitled
to the income and the amount can be quanlified with reasonable a¢¢uracy. Grants, seTvi¢e agreement. fee
income and grants for equipment are recogmised in the SOFA in the period in which they are receivable.
1.4 Resomrees Expended
Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of any
VAT whicli Ldnnot be re¢overed.
Charitable expendittre comprises those costs incurred by the charity in the delivery of its activities and services
for its beneficiaries. It includes boih costs that can be allocated directly to such activities and those costs of an
indirect nature necessary to support them.
P4e7

Chinese Language School N.I.
(A Company Ilmlted by guarantee and not hav•ng a share capital)
Notes to the financial statements
For the year ended 31 August 2023
Resources Expended ctd...
Governance costs include those costs associated with meeting the constitutional and ststutory requirements of the charity
and include the audit fees and costs linked to the strate8ic management of the charity.
All Costs are allocated between the expendti(rre ¢ateBorles of the Statemeni of Financial Activities on a basis de5i8ne(I to
reflect the use of the resource. Costs relating to a particular activity are allocated dirertly, others are apportioned on an
appropriate basis.
Cash flow statement
The trustees have not included cash flow statement in the financial statements on the grounds that the charity is small.
Value Added Tax
Chinese Language School Nl is not registered for VAT.
Taxatlon
The company Is a re815tered charity and the charitable t)M exemptions a￿ therefore b￿Trg clalmed to the e¥tent that
income andlor gains are applicable and applied to charitsble purposes only. These èxemptions will remain in place as long
as income and expendilure is ap￿led to charitable purposes only.
Page 8

Chinese Language School N.I.
(A Company limited by guarantee and not having a share capltal)
Notes to the financial statements
For the year ended 31 August 2023
Restrlcted
Unrestrlcted Restrlcted Educatlon
Revenue
Revenue
Fund
Total
20
2 Voluntary Income
3 Actlvlties for Generating Funds
Donation
Tuition Fees
Interest received
12,088
55,819
12,088
55,819
11,981
42,741
13
Total Incoming Resources
4 Costs of charitable actlvltles by fund type
Language School
5 Costs of charltable activities by artivity type
Activitles
undertaken Support
dirertly
costs
Total
Total
Language School
6 Governance costs
Restrlcted
Unrestricted Restricted Education
' Revenue
Revenue
Fund
Total
2023
2022
Bank charges
Subscription and Registration fee5
307
60
367
26
333
60
393
124
60
184
26
7 Capltal Commltments
No capital 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 2023
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 windlng-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 doe5 not form part of the statutory accounts

Chinese Language School N.I.
(A Company limited by guarantee and not having a share capltal)
Detailed Income & Expenditure Account
For the year ended 31 August 2023
2023
202
Funding
Donations & General Fund Raising
Tuition fees
Interest received
12,088
55,819
11,981
42,741
13
67,907
54,.735
Less:
Activities costs
Volunteers expenses
Text books
Artivity fees
Rent
Insurance
Printing, Postage and Stationery
IT expenditure
Repair & Equipment expenses
37,784
2,660
6,625
12,800
1,232
204
580
37,917
2,139
2,599
10,042
1,358
549
61,885
54,604
Governance costs
Bank charges
Subsctiptlon and Registration fees
333
60
124
60
393
184
Operating Surplus for the year
53