2024-07-31-accounts

Cumberland Presbyterian Church Council/Presbytery in Scotland

( Hong Kong Christian Church in United Kingdom)

Scottish Registered Charity No. SC051839

Annual Returns 2024

Account Reference Date: 2024/7/31

Trustees (Serving during year ending 31 July 2024)

Moderator

Vice-moderator

Stated Clerk

Treasurer

Trustee

Bankers

The Co-operative Bank Virgin Money

Independent Examiner

Church Locations

Annual Report (Year Ending 31 July 2024)

1. General Purposes

• a) To serve individuals and families, both old and young, that are affiliated with our organisation by providing ministerial activities for the betterment of their physical, mental, and spiritual health.

• b) To provide assistance to people in communities where our organisation’s churches are present, providing material help to those in need, spiritual encouragement, and positive events and activities that support individuals and families.

• c) To establish churches and missions with a common system of government and theology that are able to be used as the means to achieve the aforementioned goals.

• d) This organisation is the result of large numbers of Hong Kong people migrating to Scotland. The Charity Organisation’s primary focus is Cantonese speaking people. However, the organisation does not exclude people from joining who are not of Hong Kong descent. This organisation does not exclude people based on their language or ethnicity.

• e) This organisation will be a governing body to form churches and missions in different communities in Scotland to fulfil the goals of the organisation. Pastors, along with elected non-clergy persons will be members of the governing organisation, referred to as the CPC Council/Presbytery.

• f) The CPC Council/Presbytery will not prevent its local churches from establishing their own charitable organisation for their local church/congregation. If they determine it is needed and necessary each church may establish their own charitable organisation, which would be complementary to this organisation. The CPC Council/Presbytery is a charitable organisation that will assist its affiliated congregations in the aforementioned goals.

2. Activities and Achievements

To serve individuals and families, both old and young, we have passed the Protecting Vulnerable Groups (PVG) audit in 2023. We continued and expanded our children and youth ministry in 2023-2024, serving even more families.

During the year, we held different functions and seminars to help new immigrants. Fellowships and sharing groups are organised to facilitate mutual support among newcomers.

The Hong Kong Christian Church in Edinburgh and the Hong Kong Christian Church in Glasgow provided Sunday Services in Cantonese, sometimes in English with Cantonese translations. Communion Services are held every month.

Our pastors continued to provide pastoral care to our congregations and also any new immigrants in need. Prayer sessions, fellowships and bible study groups are organised. Special events are held during religious festivals like Easter and Christmas, and Hong Kong festivals like the Lunar New Year and the Moon Cake Festival in order to encourage and support new immigrants including but not limited to those coming from Hong Kong.

3. Highlights in the Hong Kong Christian Church in Edinburgh

We continued to work with the Corstorphine Community Church[ 1 ] to provide pre-school children by providing Godly Play. Our attendance grew steadily from around 150 people to around 200 people in the year ending in July 2024. We have eleven fellowships, including one specifically for young adults and one dedicated for the elderly. Support network was formed as a result, and that in turn helped other newcomers in the future.

4. Highlights in the Hong Kong Christian Church in Glasg ow

There are about 60 to 70 adults and about 15 children and 10 teenagers attending our Sunday worship throughout the year. Therefore, adult fellowship and youth fellowship were formed. People get together, they get help and support from each other.

5. Financial Statements and Funds

In accordance with the Charities and Trustee investment (Scotland) Act 2005 (‘the 2005 Act’) and the Charities Accounts (Scotland) Regulations 2006 (‘the Regulations’) and being a charity with an annual gross income less than £100,000, the Financial Statements of this Congregation set out on pages 7 to 9 consist of a Statement of Congregation Funds and movements thereon during the Year ending

1 Scottish Registered Charity No. SC008320

31 July 2024 and details of the Receipts and Payment, Surplus(Deficit), and Net Movement on Funds during the year with supplementary notes thereon where appropriate.

The Receipts and Payments for the regular Congregation activities are shown in the General Fund and in the year amounted to £48,282 and £16,528 respectively and gives a gross surplus of £31,754 for Hong Kong Christian Church in Edinburgh. The same information for the Hong Kong Christian Church in Glasgow were £9,508 and £6,712 respectively, leaving a gross surplus of £2,796.

The total amount of all Funds as at 31 July 2024 is £47,084. (Hong Kong Christian Church in Edinburgh £39,637 and Hong Kong Christian Church in Glasgow £7,447)

6. Accounting Policies

• The main sources of income are the donations of members.

• The Receipts and Payments of Congregation Fund are recorded and reported on a cash received and cash paid (as invoices/accounts are received) basis respectively. In the event that a commitment is made after the date of the Statement of Balances which will materially reflect on the amount of any Fund(s) this will be reported in the accompanying Notes to the Accounts.

• ● The Balance of Congregation Fund represents sums available for the ongoing work and activities of the Congregation. For this financial year, all our Fund is Unrestricted.

• Independent Examiner In accordance with the temis of 'the 2005 Act,, Section 44 (1) (c), and as a Charity falling under regulation 9. of 'The Regulations,, and not required to carry out an audit under paragraph 9{4), an Independent Examiner has been appointed in accordance with regulation 11 of 'The Regulations, to carry out a competent examination of the Report and Accounts of the Congregation. The Independent Examiner's Report for the year to 31 July 2024 is given in section 9.

• Approval of Report and Financial Statements The Report and Financial Statements were approved by the Board of Trustee at their meeting on the 15th of December 2024. The Office Bearers authorised to sign the ortandF nan￿ Statements on behalf of the Con re ation are'_ Date: 13th of April, 2025

• Indopendont Examinoes Roport to the Tni•tees •nd Office 88arorn of Cumberland Presbytsrian Church CounciVPrnsbytsry In Scolland (Hong Kong Chrl$tian Church in UK) I report on the Report and Fin￿￿al Sialwnents gf ￿ C￿re98t￿n for year etKlng 31 July 2024 which are sth in sect￿rA I to 8 and 10 to 12. Rospec￿ve R•8ponsiblllti•s of Ollk• Boar•rn and TnM and EumlMr The Congrtyalion's OffKe Bearern and Tntylees are TeSponsI￿ for the preparathjn oftr Report and FinarKial St8tements in ac£ord8n¢e the terrTB d the Charit168 arKI Trustee Invesknent (sCot￿nd) Art 2CrfJ5 llhe 21x15 Art") Charrbes Accounts {Scotlandl Regulations 2CQ6 (as ￿n￿ded ) {'the 2Cth regulab￿S.). The CotYJregation's Offic Bearers Tw$tees Cmsthr thal tr reqUIr￿￿lts of Rtyulakn 9 aFy fyJt not those of paragraph 914) ¢A Account$ RegulatK)ns. It is my ￿sponsI￿.1ty to examine the ReF)rt afKJ Finanaal StsI￿nents a8 required uTrJer sectton 44(1) (c) of the 2￿5 Act to state ¥thethw p•1Jar have come io my attention. Basls of ind•pwnd•M •xamln•f• •tstwnent My examination is carried out accorfance wrth Regulation 11 of the 20Cfj Regulalior6. An examinalion ind￿S a (rf the ac0?￿￿'r￿j records kept by c￿regatiOn aJKI a comparison of the report and finanoal statements presented ¥￿th ItKJ8e records It als Includes cortshleralion of any unusual rtems or dtsd(yJures in the repw)rt and financ4al 8tatemerffs. 8Tha seeks exEl￿at11￿S frc¥n tha office bewers and trustees cortrming such matters. The Pr￿edu￿S undertaken () wovth all th6 eviden￿ that would te r4uired an audtt. consequertty I do not exryess an athyil OFinion on the vwi given by the r¢port and financwl stslwr*nts. Ind•pend•nt Examln•r4 Sl•tonw In the courne of my examinabon, no mallw has m to my attffitiOlL

• 7Athith gsves me rea8or*Ue cause to i￿le¥? that n any matanal rew the rements.. lo keep accounting rEcords in ac(x)rdance ￿K)n 4411) (al rfthe 2Th)5 Act aTr Reg￿alIc￿ 4 of the ￿ A¢courts ReguL4lw)ns aKI to wepare report Finanaal Stalgments a¢x¢xil wth t1￿ aCC4)untirvJ records 8nd conwty ￿th Re9ulat￿n 9 of lh& 2Cth AccoLwts Rèjulations have not been mat, or
• to which, in my opN)ion. attenth'on shouk1 be drawn in wder lo gnable a wor undgr51andlrKJ of the Reoort and Finanryal Statements tc tre rea*?d

1D. Ststorn•nIolBal￿1?l and CongrylKbn FllnthforYDar onding 31 Juty ID24 F￿￿ &t Fuhd ]WFund 1.823 202J44 IDèffGM) offt Fund 31.7.24 Ellinbw9h unr•$￿￿¢ 16.528.33 31.T53.55 31.7￿55 38￿3T.39 Cash In Bank ¢a5h In Hand 39,￿.1T fj￿27 4￿.ra 9.507.89 711.52 2.717 7A46.9) Vryinmv 6,7￿.31 ¢a5h kn Mand Totd Fund• 12334.57 57,m57 2JJJg.•5 345•.72 34,S49.72 47JJUJt 47,084.29 p)ts tOth• FinirKl &•iJfN*thftrth•Y•w•ndln¥ 31.T20Z4 Nthr•ofcongregQlknF￿nth.' Chwqh

1. Receipts ond Payments forthe Year ending 31 Juty 2024 {¢ompor*i¥e year to 31 Juty 20231 Fund Edlnburyh Glasgow Total 2023-24 Notes D•talls Total 31.7.23 Recelpts Donath) Worship Gr￿P HKCCE HKCCG Sub Totsls 48,281.88 9.￿7.69 57,789.57 18.591.71 4Q281.88 9.507.69 57.789.57 14591.71 Sub Totsl Total Receipts 48.281.88 9,$07.69 57.789.S7 18,591.71 Paymènts Ministry Pulpit Supply Cmrch FestivaLs Travel E￿nS•S Sub Totsl 2.013_14 249.86 1.7CO.CM) 1.992.95 12.20 3.705.15 536.71 3.713.14 2,242.81 12.20 5.968.15 815.66 455.14 1.103.40 1374.20 13,197. 1.700.00 14.8gT.50 2.283.00 477.27 97.00 1857.2T 1.010.35 111.64 1.127.93 Z249.92 4,195.00 673.00 4.868.00 1263. 278.95 455_14 333 74 1.067.83 13,197. h8r IT Equiprnent EqUip[r￿nt Misc&lane¢)u5 Sub Tot•1 Venue Rental Char Sub Totsl Note I 769.66 1.306.37 Contribution8 Nol• 2 1.7￿.(M) I.7￿.00 11197.50 Exbw>rdinary Total Payments 16.S28.33 6,711.52 23,239.85 9,975.19 Surplus (Deficit) Nèt Rac8ipts (Pa￿en Transfers batween Funds Net Movemont on Funds 31.753.55 2.796.17 34.549.72 8.616.52 31.753.55 2.796.17 34,549.72 8,616.52

2. Supplementary Sheet and Notes - Year ending 31 July 2024 Note Detalls of Payments 1 IT Equipment AV Equipment Copyright Licences Edinbu 115.95 163.00 278.95 Glas 439.71 97.00 536.71 ow 2 Venue Rental Corstorphine Community Churth Cofstorphine Community Centre Corstorphine Astoria Centre Craigsbank Church Tolal Edlnbu 200.00 7,960.00 4.787.50 250.00 13.197.50