t
*.
Chinese Language School N.I. (A Company limited by guarantee and not having a share capital)
Financial Statements
For the year ended 31 August 2025
----- Start of picture text -----
i?2)\
WwW\
Zz\
9 *AEX3UKRN*\
> ii: 04/03/2026 #145
COMPANIES HOUSE
----- End of picture text -----
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 2025
| Page | |
|---|---|
| Members ofthe Board and professional advisers | 1 |
| Trustees Annual Report | 2-3 |
| Independent Accountants’ report | 4 |
| Income and Expenditure Account | 5 |
| Balance sheet | 6 |
| Notestothefinancialstatements | 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 Lanquage School N.I. | Chinese Lanquage School N.I. | ||
|---|---|---|---|---|
| Charity number | NIC101623 | |||
| HMRC number | XR86412 | |||
| Company Registration number | NI 054264 | . | ||
| Registered Office | 1 STRANMILLIS EMBANKMENT | |||
| BELFAST | ||||
| BT7 1GB | ||||
| Trustees | Mrs YuanYuan McCoo Zhang |
|||
| Mrs Mo Yuen Lee |
||||
| Mrs — Lili Li |
||||
| Mrs Yuet Kwan Lee |
||||
| Ms Hong Xin |
||||
| Mrs Huiru Zheng |
||||
| Mr Min Shen |
||||
| Mr Wai Cheong Lee |
||||
| Ms Yue Deng |
||||
| Mrs Mai Dung Tran |
||||
| Mrs Louisa Wing Sze Lau Wong |
||||
| Mr Peipei Zhong |
||||
| Ms Na Zhao |
||||
| Ms _— Choi Lin Lo | ||||
| : | ||||
| Company Secretary | Ms Yue Deng | |||
| Independent Examiners | Cleaver Black | |||
| Chartered Accountants | ||||
| Suite 5, Ormeau House | ||||
| 91-97 Ormeau Road | ||||
| Belfast BT7 1SH | ||||
| Bankers | Danske Bank Limited | |||
| 49-51 University Road | ||||
| Belfast | ||||
| BT71ND | . |
Page1
:
,
Chinese Language School N.I. (A Company limited by guarantee and not having a share capita!)
Report of the Trustees For the year ended 31 August 2025
The Directors present their report and the unaudited financial statements of the charity for the year ended 31 August 2025.
Reference and administrative details
Reference and administrative details are shown in the schedule of members of the board and professional advisers on page 1 of the financial statements.
Structure, governance and management
The directors of the charitable company are 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, governed by its Memorandum and Articles of Association, which is recognised as a charity by HM revenue and Customs.
Recruitment, appointment, induction and training
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 possibility of a need for additional trustees. Any new trustees would be appointed by resolution of a meeting of all the trustees passed by a majority of those present. Appropriate training and induction 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 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 exposure to major risks. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces. Internal control risks 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, clients and visitors to the organisation. These procedures are periodically reviewed at least annually to ensure that they continue to meet the needs of the charity.
Objective and activities
.
The objective and principal activities of the company are: (1) to provide an opportunity for children 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 services provision and fundraising.
Achievements and performance
,
Total incoming resources for the year were £114,785 (2024: £106,085). Total resources expended for the year amounted to £115,100 (2024: £99,613). The net deficit for the year amounted to £315 (2024: £6,472 surplus). 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 reserves 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 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 2025 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.
Disclosure of Information to The Independent Examiner
The Trustees who held office at the date of approval of this trustees' report confirm that, so far as they are each aware, there is no relevant information of which the Charitable Company’s 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’‘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 statements for each financial year which give a true and fair view of the financial activities 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 consistently;
-
(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 explained in the financial statements; and
-
(4) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. to enable them to ensure that the financial statements comply with the Companies Act 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 responsibility for ensuring that the charity has an appropriate system of internal controls, financial and otherwise. They are also 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 safeguarding the assets of the : charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
i
Independent Examiner
A proposal that Cleaver Black, be reappointed as Independent examiner will be put to the Annual General Meeting.
.
Accounting & Reporting
. This report has been prepared in accordance with provisions of the Charities Act (Northern Ireland) 2008 and Charities (Annual Return) Regulations (Northern Ireland) 2015.
Approval
.
a This report was approved by the Board of Trustees, and signed on its behalf.
----- Start of picture text -----
Mo Yuen Lee
Trustee
Date: 26 February 2026
----- End of picture text -----
----- Start of picture text -----
Yuanyuan MECoo Zhang
Trustee
----- End of picture text -----
. :
Page 3
Chinese Language School N.I. (A Company limited by guarantee and not having a share capital)
| report on the accounts of the charity for the year ended 31 August 2025 which are set out on pages 5 to 10.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
As the charity's trustees are responsible for the preparation of the accounts in accordance with the Charities Act ( Northern Ireland) 2008 (the Charities Act).
It is my responsibility to:
-
° Examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008
-
Follow the procedures laid down in the general directions given by the Cahrity Commission for Northern Ireland under
-
e section 65 (9) (b) of the Charities Act
-
° State whether particular matters have come to my attention.
BASIS OF THE INDEPENDENT EXAMINER'S REPORT
| have examined your charity accounts as required under section 65 of the Charities Act and My examination was carried out in ac Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. An examination includes a review of the accc of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, a concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and: accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement.
My role is to state whether any material matters have come to my attention giving me cause to believe:
-
1 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 accounts to be reached. :
INDEPENDENT EXAMINER'S STATEMENT
; . "| have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with the following the directions of the charity Commission for Northern Ireland, | have found no matters that require drawing to your attention. .
Mr Anthony Bradley FCA Cleaver Black
Suite 5 Ormeau House
,
91-97 Ormeau Road Belfast BT7 1SH
Date: 26 February 2026
Page 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 2025
----- Start of picture text -----
||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Restricted|
|Unrestricted|Restricted|Education|Total|
|Notes|Revenue|Revenue|Fund|2025|2024|
|£|£|£|£|£|
|Incoming|Resources|
|Incoming|resources|from|generating|funds:|
|Voluntary|income|2|-|-|-|-|-|
|Activities|for|generating|funds|3|114,785|-|114,785|106,085|
|Total|Incoming|Resources|114,785|-|-|114,785|106,085|
|Resources|Expended|
|Charitable|activities|4/5|114,976|-|114,976|99,414|
|Governance|costs|6|124|-|124|199|
|Total|Resources|Expended|115,100|-|-|115,100|99,613|
|Net|Incoming/|(Outgoing|)|Resources|
|for the|Year|(315)|-|-|(315)|6,472|
|Total|funds|brought|forward|63,663|-|63,663|57,191|
|Transfer|-|-|-|
|Total|funds|carried|forward|63,348|-|-|63,348|63,663|
|The|Statement|of|Financial|Activities|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|10|form|part|of these|financial|statements.|;|
----- End of picture text -----
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 2025
----- Start of picture text -----
2025 2024
: Note E E
Current Assets
Bank and Cash 171,503 180,713
; 171,503 180,713
Current Liabilities
Creditors :- Amounts falling due within one year
Creditors 8 108,155 117,050
Net Current Assets 63,348 63,663
Total Assets less Current Liabilities 63,348 63,663
Funds
Unrestricted revenue fund 63,348 63,663
Restricted Education fund - -
Total Funds 63,348 63,663
----- End of picture text -----
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 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,
-
e the directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
These financial statements were approved by the members of the committee on the 26 February 2026 and are signed on their behalf by:
Mo Yuen Lee My lfuan =f. Zhang Trustee Trustee
The notes on pages 7 to 10 form part of these financial 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 2025
- Accounting Policies
The following accounting policies have been applied consistently in dealing with items in the company's financial statements.
1.1 Basis of Accounting
The financial statements are prepared under the historical cost convention and in accordance with 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 sterling which is the function currency of the company. This entity is a Public Benefit Entity.
1.2 Fund Accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance 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 funds where Trustees wish to use these funds for a specific purpose. Such funds may be transferred back to general funds once the criteria 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 administering such funds are charged against the specific fund. The aim and use of restricted funds is set out in the notes to the financial statements. Restricted funds may only be transferred to general or designated funds once the criteria for restriction have been discharged or no longer apply.Restricted Revenue Fund covers the teaching activities of the Chinese Language School NI and the Restricted Education Fund represents funds raised to cover expenditure on teaching equipment, materials and volunteers costs.
1.3 Incoming Resources
All incoming resources are 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 2025
1.4 Resources Expended ctd...
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.
All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis.
1.5 Cash flow statement
The trustees have not included cash flow statement in the financial statements on the grounds that the charity is small.
- 1.6 Value Added Tax
Chinese Language School NI is not registered for VAT.
- 1.7 Taxation
The company is a registered charity and the charitable tax exemptions are therefore being claimed to the extent that income and/or gains are applicable and applied to charitable purposes only. These exemptions will remain in place as long as income and expenditure is applied to charitable purposes only.
Page 8
. 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 2025
| Restricted | ||||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Education | Total | |||
| Revenue | Revenue | Fund | 2025 | 2024 | ||
| £ | £ | €£ | £ | £ | ||
| 2 | Voluntary Income | |||||
| 3 | Activities for Generating Funds | |||||
| Donation | 1,051 | - | - | 1,051 | 12,060 | |
| Tuition Fees | 113,734 | - | - | 113,734 | 94,025 | |
| Interest received | - | - | - | - | - | |
| 114,785 | - | - | 114,785 | 106,085 | ||
| Total Incoming Resources | 114,785 | - | - | 114,785 | 106,085 | |
| 4 | Costs of charitable activities by fund type | |||||
| Language School | 114,976 | - | - | 114,976 | 99,414 | |
| 114,976 | - | - | 114,976 | 99,414 | ||
| 5 | Costs of charitable activities by activity type | |||||
| Activities | ||||||
| undertaken | Support | Total | Total | |||
| directly | costs | 2025 | 2024 | |||
| £ | £ | £ | £ | |||
| Language School | 114,976 | - | 114,976 | 99,414 | ||
| 114,976 | - | 114,976 | 99,414 | |||
| 6 | Governance costs | |||||
| Restricted | ||||||
| Unrestricted | Restricted | Education | Total | |||
| Revenue | Revenue | Fund | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| Bank charges | 99 | - | - | 99 | 151 | |
| Subscription and Registration fees | 25 | - | - | 25 | 48 | |
| 124 | - | - | 124 | 199 |
- 7 Capital Commitments 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 2025
| 8 | Creditors - Amounts falling due within one year | ||
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Other Creditors & Accruals | 108,155 | 117,050 | |
| 108,155 | 117,050 |
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