BELFAST CHINESE CHRISTIAN CHURCH
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022
202249A30EP*

BELFAST CHINESE CHRISTIAN CHURCH
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEvfEMBER 2022
TABLE OF CONTENTS
PAGE
Charity Inforniation
Truslees, Report
24
Independent Examiner's Report
Siatement of Financial Activity
Statement of Asse15 and Liabilities
Notes to the Financial Statements
8-10
Det4iled Income and Expenditure Accounts
General Fund Account
Building Fund Account
12
Chinese School Fund
12

BELFAST CHINESE CHRISTIAN CHURCH
Page I
CHARITY INFORMATION
Trustees
Frank Chong
Kin Hual Ang - (Treasurer)
Simon Au
(Chairperson)
Canmy Ma
Mickley Ng
Chiu Fai Ronny Lam
Lai Chu Chiang
Registered ChArlty Number
NICIO5821
Church Address
Lorne Street
Belfast
BT9 7DU
Independent ExAminer
Johnston Kennedy DFK
Chartered Accountants
10 Pilots View
Heron Road
Belfast
BT3 9LE
BAnkers
Donske Bank
POBOX 183
Donegall Square Wesl
Belfast
BTI 6JS

BELFAST CHINESE CHRISTIAN CHURCH
Page 2
TRUSTEES, REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2022
The trustees present their annual report together with ihe unaudited financial statements for the year ended
30 September ?0??
Description and Purpose
The objects of ihe Church are to advance ihe Christian Religion anil such other charitable purposes as the
Church shall detemiine and in furtherance of these objects the Church shall exist:_
To preach the gospel of Jesus Christ, primarily, bul not exclusively, to the Chinese in Northern Ireland.
To provide a spiritual home for Christian5 and to care for iheir spiritual welfare.
To equip for Christian service, including those who will be retuming to their home country.
- To cooperale with Chinese churches and fellowships, other churches and so¢i¢li¢s whose doctrinal
position agree5 Wlth ours.
To relieve ihose per50n5 Ivho are in conditions of need, hardship and distress.
Publlc Bcnefit Statement
The principal benefit5 which flow from the purposes of the Charity are as follows:.
a clearer and belter understanding of the Gospel of Jesus Christ for the Chinese people and
members ofthe general public.
improving the spirilual life of those who profess to hold the Chrislian faiih, helping them to
overcome any spiriiual diificuliies they may have.
the stren￿henIng, through the Word of God, of those who profess to hold the Christian faith,
so that they can stand finner in their faiih and be able lo share the Gospel of Jesus Christ
Ivherever they go.
improving and expanding the work of the church, Ihrough ihe sharing of resources, ond the transfer
of skills, knowledge and experience with organisations which ihe church cooperales with.
alleviating those in distress and improvin&F the conditions of those who are in hardship.
These benefits are evidenced ihrough regular fornial and infonnal feedback from church volunt¢er5,
members of the church, llnd those who altcnd ihe various meetings organised by the church,
and through the provision of aid to other charitable orLpanisations.
There is no harni arising from any of the purposes. Our beneficiaries are: general public, men, Ivomen, parents
preschool (0-5 year olds) child￿n (5-13 year old5) and youths (14-?5 year olds). There is no privaie benefil
flo¥ving from any of the purposes.
Structure governance and management
The Belfast Chinese Chrislian Church is an unincorporaled associalion govemed in accordance with it5
constitution. The church governance structure comprises a board of trustees, board ofelders and
church commillee. The church committee meet on a monthly ba5iS to oversee ihe management of the
financial and administrative matters of the church. The annual report and financial accounts are presented
to church rnembers at the annual general meeting.

BELFAST CHINESE CHRISTIAN CHURCH
PAge 3
TRUSTEES, REPORT - continued
Activities and Performance
The Belfast Chinese Christian Church hold5 weekly Sunday church services. The services are conducted
in English, Mandarin and Cantonese. Oiher activities include Sunday school, youth group meetings, children's
meetings, Bible sludy groups, outrellch events, Bible-based training, short-term missions and a Chinese
language school. The church had an average of140 member5 during the year and over 30 volunteers ivho
assisted in delivery of church aciivitie5.
Financial Review
The results for ihe year are set out on pages 6 10 1 O. During the year the Church generated a general fund
surplus of £36,281 before Iransfer of £1.466 from the Chinese School and a building fund surplus of £58. At
the year end the Unreslricled Funds amounted to £404,661 ivith the Building Fund amounting to £584,375
of which £282.867 WDS designated as fixed assets.
Responslbilitie5 In respect of FlnAncial Slatements
The Truslees are responsible for preparing ihe annual report and the financial staiemenls in accordance
with applicable law and United Kingdom Generally Accepted Accounting Practice.
The Tru51e¢s are required to prepare financial statements for each financial year which give a true and fair
view of the state of affairs of the congregalion and the financial aclivili¢5 for that year. In preparing ihe
financial 5talements, the Trustees are r4uir¢d to:
select suitable accounting policies and then apply them consistently.
make judgements and estimates that are reasonable and prudent. and
prepare the financial slalemen15 on ihe going concern basis unless it is inappropriate lo presume (hat the
Charity will continue in operation.
The Tru5te¢s are responsible for keeping adequate accounting 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
Church and enable the Trustees lo ensure ihat the financial stalements comply with the Slatement of
Recommended Pra¢tice"Accounting and Reporting by Charities { l January 2019)" They ar¢ a150 responsible
for safeguarding the assels of ihe congregation and hence for taking reasonable steps for the prevenlion and
detection of fraud and oiher irregularities.

BELFAST CH￿ESE CHRISTI.41%' CHURCH
Page 4
TRUSTEES, REPORT- contlnlled
Resen'es Polie).
The reserN'e policy of the Church is 10 acCumul￿e resources ID order to fund ongoing ministy work and ro
deliN'er on the vision in r¢spe¢i of a new. building projeci.
Risk Rei'ie
A re%'iew' of major risks has been undertaken by the Tru51ees and s￿leMS and procedures implemrnled lo
manage identified risks. The principal risks are in relalTon lo the likelihood of reputaiional darnage and financia]
risks a550ciated with the expec￿110￿ of on80ing financial support from member5. These risks are miii8aled by the
TnLsiees. and the COn￿gallOnal Commiuee. regularly monitoring the variws activities of the con8regaiion ai
staRd meetings ond b} encourn8inB member5 in their re8ular giving.
Approved by ihc board of Trustees at a meelin¥ on .
. and silned on its behalf by:
Slmon Au
Chalrperson
Kin Huat Ang
Tre45urer
Dat•

BELFAST CHINESE CHRISTIAN CHURCH
PAge 5
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF BELFAST CHINESE
CHRisfiAN CHURCH
I report on ihe accounts of the charity for the year ended 30 September 2022 Set out on pages ¢0 6 10 10.
Respective responsibilities of Trustees and ExAmlner
As ihe charily'5 Truslee5 you are responsible for the preparation of the account5 in accordance ivith the
Charities Act (Northem Ireland) 2008.
li is my responsibility lo:
• examine the accounts under seclion 65 of the Chariiie5 Act;
follow the procedures laid down in ihe general Directions given by the Charity Commission for
Northem Ireland under section 65(9)(b) of the Charities Act; and
state whether particular matters have come to my allention.
Basls of Independent cxaminer'5 report
I have e.%amined your charity accounts as required under seclion 65 of the Charities Act and my examination
was carried out in accordance with the general Direclion5 given by the Charity Commission for Northern
Ireland under section 65(9Xb) of the Charities Acl.
My examination included a review of the accounting records kept by the charity and a comparison of the
accounts pre5enled with those record5. li olso included consideration of any unusual items or disc105ures in
the accounts, and seeking explanations from you as Chority Irusiees concerning any such malters.
My role 15 to state whether any material matler5 have come to our attention giving me cause lo believe:
l That accounling records were not kept in accordance with seclion 63 of the Charities Act
2 That the account5 do not accord with ihose accounting records
3 That the accounts do not comply wilh the accounting requirements of the Charities Act
4 That there is further inforniation needed for a proper underslanding of the accounls to be reached.
Independent examlner's statement
I have completed my examination and have no concerns in respect of the matters ( l ) to (4) listed above and,
in connection wilh following the Directions of the Charily Commission for Northern Ireland, I have found no
matters thal require drawing to your attention.
FCA
Johnston Kennedy DFK
Charlered Accountunts
10 Pilots View
Heron Road
Belfast
BT3 9LE
Date
13
12

BELFAST CHINESE CHRISTIAN CHURCH
Pgge 6
STATEMENT OF FINANCIAL ACTIVITY
FOR THE YEAR ENDED 30 SEPTEMBER 2022
202249A30S#
Unrc5trlcted
Fund
Restrlet d
Funds
rolal
2021
2022
Income
Notes
Donation5 and legacies
Charitable activities
Investments
Other
175,401
4,806
806
2,059
175,401
4,806
910
2,059
98,406
5,069
1,052
104
Totnl inc
183,072
104
183,176
104,527
en
Raising funds
Charilable activilies
(46)
(46)
(145,325)
(145,325)
(84.444)
Totgl ex
en
ure
(145a25)
(145J71
84,444)
Net Incom
enditure
37,747
58
37005
20,083
Transfer between funds
(11,655
11,655
Net movement In fund5:
26,092
11,713
37,805
20,083
Reconciliation of fund5:
Funds brought forward
378,569
572,662
951,231
931, 148
Totlll funds ¢arr4ed forward
404,661
584,375
989,036
9SI,231

BELFAST CHtNESE CHRISTIAN CHURCH
yÈ4tr4X$
PAge 7
STATAMENT OF ASSETS AND LIABILITIES AS AT 30 SEPTEMBER 2022
ILt*4Z**¥2022*9R30H**
2022
2021
FIXED ASSETS
Land
Buildings
Equipment
Fixtures and Fittings
150.000
113,655
15,351
3,861
150,000
113.204
3,341
4,667
*4*
282,867
271.212
CURREIYT ASSETS
Prepaymen15
Repayable Church Support
Gift Aid debtor
Bank Investment Accounts
Bank Current Account
Petty Cash
1,599
45.000
1.545
447
153.090
549,052
13
704,147
153,208
513,913
*Ép rl
713,830
CURRENT LIABILITIES
£WJ
Accrua15
Deferred Income
Other Creditors
2,206
4,455
1,000
7,661
2,523
4,311
17,294
24,128
NET CURRENT ASSETS
706,169
680,019
TOTAL NET ASSETS
989 036
95J,231
resentcd b
General Fund
Building Fund
404,661
282,867
301,508
378.569
271,21?
301,450
Designated
- Reserve
989,036
951231

BELFAsf CHINESE CHRISTIAN CHURCH
Page 8
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022
ACCOUNTINC POLICIES
Basis of fin*nclAI stAttm¢n¢$
The charity Constitutes a public benefit enliiy as defined by FRS I O? Th¢ financial slalemenls have been
prepared in accordance with Accounling and Reporting by Charities: Sthtement of Re¢ommendgd Practice
applicable to charities preparing their accounis in accordance with the Financial Reporting Stnndard appli¢able
in the UK and Republic of Ireland (FRS I O?) issued Ociober ?019, the Charities Act (Northern Ireland) ?008
and UK Genernlly Accepted Prnrlice as it opplies from l January ?019.
Fund Aeeounting
Unreslricled funds are income funds which are lo be spent on the congregaiion's general purposes.
tksignaled funds are Benernl funds aside by Ihe congregaiion for specific use in the fulure.
RestNcted funds comprise (a) income from endowrnents which 15 lo be expended only on Ihe restricted
purposes intended by the donor and (b) revenue don4tions or Branls for a specific congre&Jational activity
intended by th¢ donor. Where these funds have unspent balances, interesi on iheir pooled investment is
apportiongd to the individual funds on an average basis.
Endowmeni funds Rre funds. Ihe capilal of which rnust be relllined eiiher pemianenily or ai the congr¢gation'5
discrelion. Ihe income derived from ihe endowmenl is lo be used either as reslricied or unreslricled income
funds depending upon the purpose for which the endowment was established in the first place.
Accountlng conv¢n¢ion
These financial 51alemen15 hnve been prepared under Ihe hislorical cost basis of accounlinK.
Deprerlatlon
Depreciation ha5 been ehorged ai such rale5 as will write off ihe c05t of fixed assets in equal
instalmen15 over their ¢xpected useful lives.
Land
Building
Equipmenl
Fixlures and Fittings
NIL
50A Sirllighi Line
?OO/o Straighi Line
IOO/o Straight Line
Taxxtion
The church is a eharily registered with the Chariiy Commissioll for Nonhern Ireland.
Charity numberNIC1058?1.
DONATIONS AND LEGACIES
Unreslrfcted
Restrfcted
Fund
olal
2022
2021
ivin
General Offerings
Misslon Donations
Gift Aid Tax Refunds
Special Offerings
128,211
12,988
8,987
25,215
128,211
12.988
8,987
25,215
73,816
4, 763
447
19,380
175,401
175,401
98,406

BELFAST CHINESE CHRISTIAN CHURCH
Pllge 9
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 202Z
CHARITABLE ACTIVITIES
nre8trlc
estrlcted
Fund
Total
2022
Total
Chinese School Income
4,806
4,806
5,069
4,806
4,806
5.069
OTHER INCOM
Unrestrlc
slrlcted
Fun
Total
02
Interest Received
Sundry Income
104
910
2,OS9
2,059
2.865
104
2,969
1,052
CHARITABLE EXPENDITURE
restrl
Fun
rlcted
Fund
2022
2021
Charit4ble expenses
Governance costs
144,284
1,041
144,284
1,041
83.319
1,125
145,325
145,32S
84.444
SUMMARY OF NET ASSETS BY FUNDS
Unrestrictod
R¢strielod
Funds
Fixed Assels
Net Curreni Assels
?8? 867
301,508
?8?.867
706.169
404.661
404,661
584,375
989,036

BELFAST CHINESE CHRISTIAN CHURCH
Page 10
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022
RECONCILIATION OF MOVEMENT OF FUNDS
Unrestrlcl
Funds
Fund
Pro
Fund
Reserve
Bnlance brought forward l October ?021
Movement in year
Surplus from building fund
Surplus from Chinese school
378,569
36,281
?71 ?12
301,450
951 ?31
36,281
58
1,466
58
1,466
Trnnsfer from building fund
(11.655)
11,655
Balance 0130 September ?0??
404.661
28? 867
301.508 989,036
FIXED ASSET
Lwnd
Bullding
Equipment Flxturns & Tolnl
Fittlngs
At Cost
Balance l O¢tober 20?1
Additions
Disposals
Balance 30 Seplember 20??
Iso,000
196,746
7,106
47,818
14,070
?8,491 4?3,055
?1,176
150,000
203,85?
61,888
28.491
444,?31
Depreclallon
Balllnce l Oclober ?0? I
Chorkye for year
Elimination on disposol
Balance 30 Sepiember ?0?2
83,54?
6,655
44,477
2.060
?3.8?4
806
151,843
9,5?1
90,197
46.537
?4.630
161.364
Net Book Value
As It 30 Septemb¢r 2022
150,000
113.655
ISJSI
3061 282,867
As ai 30 September ?0? I
150,000
113?04
3.341
4,667
?71 ?1?
SUPPORT
OSTS
Chiu Fai Ronny Lam received remuneration in Ihe amounl of £?3,435 for pa5torul services and £747 ofpension conlributions.
Canmy Ma received remunerlllion in ¢he amoun( of£5.77O for cleaning services.
io.
CONTROL
Belfast Chinese Christian Church is controlled by ihe members.
GOVERNANCE COSTS- ACCOUNTANTS REM
NERATION
Remuneralion for accounting services in ihe amount of £869 (excluding vai) is payable for the year.

BELFAST CHINESE CHRISTIAN CHURCH
kYfi*tr¥A£ff*
PAgell
GENERAL FUND INCOI¥IE AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2022
202249R30H**
INCOME
Gen¢rol OtTerings
Mi55ion Donaiinns
Gift Aid T&N RLfunds
InierL%I RLCL'IVL
Sundry Incom
SpLYilll OITerings
#ZJj•Kt
128,211
12.988
8.987
806
2,059
25.215
178.266
85.W6
4.763
447
882
fiJ.o,
19.380
111,468
EXPENDITURE
P&slorfs s&la
Pa51oral Expens¥s
Pasiols Pcnsion
Mission Donations
Ouireach
Gifls
Sunday School
Educolion and TruininB
Church AcliviliLS
SpeaK"¥r Expenses
Sundry E%penscs
Library Expensc5
Accounlw)c>
R¢frn'5hmenls
Sp¥cial 0￿￿'T1n￿5
T¥'lephonc
RLpllirs ond Maintenance
In5urllncL'
Fl¢al ond LiLvht
oirice Exp¢ns¢s
Clellning
Legul fees
Bank Churges
Depreciaiion
4kliTIW]I
23.435
99
747
6.?60
WJE*
21.020
1,107
1,250
9F
20
8,175
918
3,070
527
8,590
2,998
500
336
5.900
455
1.125
2,000
19.380
984
6,229
1,559
3.285
1,823
1.926
240
217
7.077
1,105
25,215
757
7.308
1,701
4.112
3,451
6,221
i+fJiJ*Kt
*;"%
372
9.521
1141.9851
182.174
GENERAL FUND IiYCOMEI{EXPENDITURE) FOR THE YEAR
36,281
29,294
MoVE￿IENT OF FUNDS
GL'nLral fund r¥sLrvi brought foni'ur<l
378.569
392,241
TrunsfL'r from ChinLsL School
1,466
2.799
Tron5fLr Ilovfrom buildin& fund
(11.655>
145.765)
36¥.380
349.275
GENERAL FUND RESERVE CARRIED FORWARD
404.661
378.569

BELFAST CHINESE CHRISTIAN CHURCH
A￿￿1f#￿A5ff
PAge 12
DESIGli¢lTED FUNDS II)COIIE.IND ENPENDITURE,ICCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2022
2Q22¥9A30&16
2022
2021
BUILDING FUND INCOME
Incomc
Colli'oiions
Gitl Aid TL% Refunds
Bank IniLrL%I
RL'lum ofcolleclions
104
170
(1? 180)
Ya&yJiE
IipcndiiurL'
Bank Charges
LeBuI tthd Profc55ionTrl
146)
tlyffj
NET INCOMEI(EXPEIYDITURE) FOR THE YEAR
MOVEMENT OF FUNDS
Reserves brought forwlrd
Ncl Surplus for }car
Capiial Lxp¢ndiiurc- Gencral a¢¢ouni
D¥'prLYiJiion
Transfer to general fund
572,661
58
538,906
(12.QlO}
21,176
(9.521
17.077)
11.653
45.765
RESERVES CARRIED FORWARD
••IIF
584
572661
CHINESE SCHOOL FUND
Incomc
4,806
5,069
E%penditurc
(3,3401
(2,2701
NET INCOMEIIEXPENDITUREI FOR THE YEAR
1.466
2,799
TRANSFER TO GENEK4L FUND