2024-12-31-accounts

Chinese Evangelical Church in Edinburgh

18 West Mayfield Edinburgh EH9 1TQ

Scottish Charity Number: SC028397

TRUSTEES’ REPORT AND RECEIPTS & PAYMENTS ACCOUNT

FOR THE YEAR ENDED

31 December 2024

1

Chinese Evangelical Church in Edinburgh Trustees’ Report and Accounts for the year to 31 December 2024

Reference and Administration Details

Registered charity number

Registered charity number SC028397 Principal address 18 West Mayfield Edinburgh EH9 1TQ

Committee members

Independent examiner

Paterson Boyd & Co 18 North Street Glenrothes KY7 5NA Banker Bank of Scotland PO Box 17235, Edinburgh EH11 1YH

Structure, Governance and Management

Governing Document

The Church is a charitable unincorporated association. The purposes and administration arrangements are set out in the constitution.

Recruitment and Appointment of Trustees

The trustees are elected at the Church Annual General Meeting as laid out in the constitution.

Objectives and Activities

Our purposes, as recorded in the constitution, are to advance the Christian faith primarily but not exclusively to people of Chinese origin in Edinburgh and the surrounding areas.

Achievements and Performance and Financial Review

The 2024 Church Committee was elected in the 2022 AGM; they are (Chairperson), (Treasurer), (Secretary) and ; the pastors are ex-officio members.

We give thanks to the Lord for guiding us all through the past year.

As the pandemic restriction been lifted, we can make full use of all the available rooms for our worship, Sunday school, group, and fellowship meetings. Some fellowships are having online meetings as this option provides flexibility as our members are coming from diverse geographic area. Throughout the year, we can see a steady increase of attendance in Sunday service, both English and Chinese congregation. The average Sunday Chinese attendance was 112 while the English service was 28. As the congregation size increased, there was also increased fellowship groups and Sunday School attendance. This also give rise the need of more leaders and helpers in various ministries as well as spaces. Praise God that we acquired a new office in March. In the baptismal service in May, seven brothers and sisters were baptised as well as two brothers and sisters become church members.

Chlllèse ETr*llgelffi¢al Cbllreh ID EdlDburgh Ti'usièÈs' Report aind Accounts for thè to 31 DeceDther 2024 Acbievernènts And Pèrfonhyance and FiDantial Reiiewfrontinmed) .￿id bis fawity ￿TIl"ea in Au8llSt 2022. they are actii.ety parlxcipatill8 in the life of the church. .Ire melllbe￿ of tbe pastoral tea￿ tskills the p&storal ministry role. Chureh ei-ellts ?0?4.. l March Ne￿. ¢hur¢h office 29 March Go￿F Meth"tslio Spons Day Baptism ai Charlotte Clwl 5May 26 May 3-.5 J Chiklren s Day C Children th"emi8ht Cauw Bible courses. Acis- Crisis Mana8en)eni in the Early Chwth Awiual Ge1￿al Meetin8 Clm'stmas Day Seni¢e 8-10 July July- October. m(n)thty 2.$ All￿￿t 25 December We ihallk God for the work of oi the adniiiiistrati3'e as5islaii lordl ieaiii.. Ike. Fitlalty. the ¢hLtreh committee thaDks for brother8nd sisieT'S SUPFKKt 8nd Fxaytr. The charity has ¥eneTaied a deficit within the yearof £3.107 (2023.. £11140 surpIus).To￿ resernes stand at £191.056 (2023.. £194.163). Reserves Pollc) The ch￿1￿5 poh.cy is lo hold sufficiellt uDreslricted Tesm"es to ell￿re the continued IyeTrtioll of its ser¥ices and io meel ally

C]thiese EYng+ll¢l Church ID EdlDburzh Trustees. Report aind Acco￿￿t5 for thè vear to 31 December 2024 StaitemèDt ofTrllsteès' Rèspojtslbllltles Chariry Law requires the tsvstees to prepare financial siatement$ for each fin2nci21 ￿. ￿th1¢h r¢fle¢t a and fair i'i¢w of the state of the affairs of tlie dwity and its ￿lanCIal a¢iiiiii¢s for thai periiml. In pr¢pariii8 those fuwi¢ial slatemen￿ th¢ trustees 3r¢ required to.. Sele¢1 suitable accowiting poli¢ies and then apply them ¢onsi4endy. Make judge￿entS and esiill]aies that are reawnable and pnth]t. State wbether apphcable accolllltXll8 Stalldards alld staiemexlls of recomm¢fykd practi¢¢ haNe b¢¢0 followed. subJe¢t to any deparn￿S thsclosed alld explailled in the fix]allcxal Mate￿e￿I$. Prepare the fxtJ2ncial stateiiieiiis on a 8OAOB ¢on¢¢m basis utsl¢ss li is inaptff(yriate to presum¢ that th¢ ¢han'ty wll continue in operaliouai existellce: and Obsm'e the method8 and Principles in the Clwities SOBP. The Iwst¢e$ aTe r¢sponMbl¢ forkeepin8 pTop¢r ￿CoUntin￿ recordsMtrth¢h disclose with r¢asonabl¢ ac¢ura¢y at 8ny till￿ th¢ fman¢i81 po$ilxoll of the ¢h8Tity aud to euable th¢n) to ¢nsure that the finallcial statenwils ¢onuTrty ￿'1th th¢ Charities 8nd Trnste¢ Ini"¢sttJent IS¢otlandl A¢t 2005 and the Charities A¢¢ounts (Scotland) Rewdations 2006 {&$ aweud¢d). They ar¢ r¢spou5ible for saf¢8ll8rdin the asset$ of the ch8n.ty and hence for t8km$ rwonabl¢ steps for the tYei"ention and detectson of fraud and other irre8u18ritie$. 18 July 2025 rhte

4

Independent Examiner’s Report To the Trustees of Chinese Evangelical Church of Edinburgh For the year to 31 December 2024

I report on the accounts of the charity for the period from 1 January 2024 to 31 December 2024 which are set out on the following pages.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10 (1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44 (1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention

1. which gives me reasonable cause to believe that in any material respect the requirements:

2. to keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or

4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Paterson Boyd & Co. Chartered Certified Accountants 18 North Street Glenrothes KY7 5NA

18 July 2025

…………………………… Date

5

CHINESE EVANGELICAL CHURCH OF EDINBURGH RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR TO 31 DECEMBER 2024

2024 Unrestricted funds £ INCOME Offerings and donations 75,933 Bank interest 3,368 Gift aid 12,658 91,959 EXPENDITURE Charitable activities: Rent 16,400 Honorarium 3,240 Ministry: Children 1,049 English 12 Baptism 717 Caring including bereavement support 80 Administration costs 1,752 Donations 13,461 Salaries 58,355 95,066 Net surplus/(deficit) (3,107)	2024 Total £ 2023 Unrestricted funds £ 75,933 73,172 3,368 1,506 12,658 25,956 91,959 100,634 16,400 16,005 3,240 2,520 1,049 313 12 95 717 144 80 10 1,752 1,757 13,461 11,588 58,355 56,062 95,066 88,494 (3,107) 12,140	2023 Total £ 73,172 1,506 25956 100,634 16,005 2,520 313 95 144 10 1,757 11,588 56,062 88,494 12,140

cKtNESE EVANGELICAL CHL]iCH OF EDThTL]iG STATENqE.ST OF BALLNCES FOR THE YLtR TO 31 DECEMBER 2024 2024 2024 2011 UDrestrteied runds 2023 Totxi Tot Ct7sh bnn.. Cash and bank at 01.01.24 G¢ll¢ral a¢¢ollnt DewFSit a¢¢ount Pasior a¢¢owt (lkslp￿ttd) Sury)lu4lD¢fi¢itl sho￿￿ onTe¢eipts and pa￿llents a¢¢o￿t 63.771 101.128 29.264 (3.I07) 63.771 101.128 29.?64 (3.107) 128.412 l28.412 53.611 12.140 53.61l 12.140 De￿8￿￿ted fulld$ NAm ofthDd Pastor accoLUit Fury￿$ To fwml the ￿ ofthe wots ApproN'ed by the Tn￿tee$ and si8ned OD their be1￿]f. 18 July 2025 Date 1¥40TES TO THE RECEIPTS & PAYMENTS ACCOITh Rèltèd prty trn5xrtlons For the whole of the fiDanciai year the cljarity w&s under the c(XLtrolof its lrnstees &$ (ktailed oll pa8e one of the flnancial statements. A salary of £1 1.343 was paid to a￿Ount5 were paid to any olthe o of £35.208 was paid to the fiD8nciai year. er tn￿teeS