2025-07-31-accounts

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Cumberland Presbyterian Church Council/Presbytery in Scotland

(Hong Kong Christian Church in United Kingdom)

Scottish Registered Charity No. SC051839

Annual Returns 2025

Account Reference Date: 2025/7/31

Trustees (Serving during year ending 31 July 2025)

Moderator	King Yan Oldfield SO
Vice-moderator	Kam Tong YIM
Stated Clerk	Chi Ming LEUNG
Treasurer	Kwun Lun LAM
Trustee	Man Chun David HON
Bankers	The Co-operative Bank
	Virgin Money
Independent Examiner	Miss Anne Bryce
Church Locations	Hong Kong Christian Church in Edinburgh
	The Astoria Centre,
	18 Kirk Loan, Edinburgh EH12 7HD
	Hong Kong Christian Church in Glasgow
	349 Carmunnock Road, Glasgow G44 5HH.

Annual Report (Year Ending 31 July 2025)

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 established our Safeguarding Policy during the year. We continued and expanded our children and youth ministry, serving even more families.

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

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 Church1 to provide preschool children with activities through the support of Godly Play Scotland. Our attendance remained at around the same level due to the limitation of spaces. We are exploring different opportunities in rental spaces. We have twelve fellowships, from university students to the elderly. A strong support network was formed as a result, and that in turn helped any other newcomers in the future.

4. Highlights in the Hong Kong Christian Church in Glasgow

There are about 75 to 85 adults and about 20 children and 15 teenagers attending our Sunday worship throughout the year. 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 section 10 to 12 consist of a Statement of Congregation Funds and movements thereon during the Year ending

1 Scottish Registered Charity No. SC008320

31 July 2025 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 £48,596 and £27,346 respectively and gives a gross surplus of £21,250 for Hong Kong Christian Church in Edinburgh. The same information for the Hong Kong Christian Church in Glasgow were £16,430 and £11,759 respectively, leaving a gross surplus of £4,671.

The total amount of all Funds as at 31 July 2025 is £73,006. (Hong Kong Christian Church in Edinburgh £60,888 and Hong Kong Christian Church in Glasgow £12,118)

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.

7. Independent Examiner

In accordance with the terms 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 2025 is given in section 9.

8. Approval of Report and Financial Statements

The Report and Financial Statements were approved by the Board of Trustee at their meeting on the 18 of January 2026. The Office Bearers authorised to sign the Report and Finance Statements on behalf of the Congregation are:-

SIGN

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----- Start of picture text -----
Signed ………………………………… King Yan Oldfield SO Moderator
Signed …………………………………. Kwun Lun LAM Treasurer
Signed …………………………………. Man Chun David HON Trustee
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Date: 22nd of April, 2026

9. Independent Examiner’s Report to the Trustees and Office Bearers of Cumberland Presbyterian Church Council/Presbytery in Scotland (Hong Kong Christian Church in UK)

I report on the Report and Financial Statements of the Congregation for the year ending 31 July 2025 which are set in Sections 1 to 8 and 10 to 12.

Respective Responsibilities of Office Bearers and Trustees and Examiner

The Congregation’s Office Bearers and Trustees are responsible for the preparation of the Report and Financial Statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended ) (“the 2006 regulations”). The Congregation’s Office Bearers and Trustees consider that the requirements of Regulation 9 apply but not those of paragraph 9(4) of the Accounts Regulations.

It is my responsibility to examine the Report and Financial Statements as required under section 44(1) (c) of the 2005 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 2006 Regulations. An examination includes a review of the accounting records kept by the Congregation and a comparison of the report and financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the report and financial statements, and seeks explanations from the office bearers and trustees concerning 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 report and financial statements.

Independent Examiners Statement

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

which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations and to prepare report and Financial Statements which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the Report and Financial Statements to be reached.

Signed: …… Anne Bryce ……………………............................

Name: Miss Anne Bryce Address: 8 Kingshill Drive, Glasgow, G44 4QX Date: ........21[st] April 2026...........

as set out in Sections 10,11,12 by Office Bearers nae SIGN

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