Fife Chinese Christian Community Church
c/o Rosyth Baptist Church Queensferry Road Rosyth KY11 2JJ
Scottish Charity Number: SC053104
TRUSTEES’ REPORT AND RECEIPTS & PAYMENTS ACCOUNT
FOR THE YEAR ENDED
31 March 2025
188 MitchellNorth Street,Street, Glenrothes,Leven, Fife FifeKY8 KY74H)5NA01333 01592425250 610388 www.patersonboyd.com
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ee
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PATERSON BOYD & CO CHARTERED CERTIFIED ACCOUNTANTS
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Fife Chinese Christian Community Church Trustees’ Report and Accounts for the year to 31 March 2025
Reference and Administration Details
Registered charity number $C053104 Principal address c/o Rosyth Baptist Church Queensferry Road Rosyth KY11 2JJ ve a Independent examiner Po Paterson Boyd & Co 18 North Street Glenrothes KY7 SNA
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Banker TSB
PO Box 453,
Mitcheldean
GL14 9LR
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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 and around the Kingdom of Fife.
Achievements and Performance and Financial Review
As trustee and chairperson to the Deacon’s court it is both my privilege and responsibility to apprise the church membership of the activities conducted in accordance with the church constitution during the previous twelve months as well as those potentially planned for the coming year.
At the same time, it is important to remind the members, including the deacons’ court that whilst we may chose to make plans it is worth remembering, that “unless the Lord builds the house”, as it says psalm 127:1 “they labour in vain that build”. Accordingly, it is entirely down to the goodness and faithfulness of God that these plans have come to fruition and in doing so produced fruit for His glory and worth of His name.
Since becominga registered charity, and indeed prior to that, Fife Chinese Christian Community Church has endeavoured to faithfully share the good news of the gospel of Christ to Fife's Chinese community in a variety of ways.
The church, for example, meets on a regularly weekly basis to share the Christian message of hope and to worship God. Weekly services, attracting an average attendance of 35 people, are held on Mondays after which refreshments are provided.
In addition to the regular worship service, the church provides singing classes that are open to any who may be interested. These classes are held on Mondays prior to the worship service.
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Fife Chinese Christian Community Church
Trustees’ Report and Accounts for the year to 31 March 2025
Achievements and Performance and Financial Review(continued)
Following the service and after refreshments have been served English language classes are held, most weeks, other than on the Bible study week. These classes are entirely free of charge and open to all those wishing to attend.
It has been the Church practice to conduct Bible study on the first Monday of every month. These studies which are generally informal, are open to all those wishing to attend, and at which they are actively encouraged to participate.
Church Services are also conducted on a monthly basis at a council complex for the elderly. The complex which caters for elderly Chinese residents is located in Saunders Court, Kirkcaldy. These service sees on average ten to twelve attendees.
Church visitations carried out by representatives of the Chinese Church amounted to one a month during 2024. These visits carried out by the church involved visits to Chinese businesses, restaurants and takeaways, the elderly, family and church members.
Chinese New Year celebrations conducted at the church created an ideal opportunity for the Church to show, through preaching the word of God, and afterwards, through hospitality, the love of God to the wider Chinese community.
April lst saw the appointment of |Mks part-time pastor and administrative assistant respectively. These appointments were initially made on a twelve month, to be reviewed at the end of March 2025.
April saw a visit by ACM Music. The musicians who were very well received conducted a Gospel Service which was not only professional and enjoyable it presented the good news of the gospel of Jesus Christ in a clearly understandable way.
April also saw the commencement of an Alpa Course, conducted by the Pastor, teaching the Basics of the Christian Faith. These classes lasted for a number of weeks and were conducted on Mondays following the service and after the refreshments.
Anonymous donations have been made available towards a training fund in particular for the training ys accounting for the purposes of church administration.
Sadly, as a result of work commitments and ill healthRe: obliged to resign his position.
February 2025 saw the church celebrating its 20th anniversary. This was a day of rejoicing in the goodness and faithfulness of God. It was a time of thankfulness and remembrance. Friends from past times were joined with us to celebrate our birthday together with officers from the Baptist Church from whom we rent accommodation. In March 2025 unfortunately, due to financial constraints, the church has been unable to renewPo and atwelve months and commit Wethem would,to thehowever,lord in their takefu t hisure opportunityministries. to thank them both for their service to the church over the last
Financial Review
The charity has generated a surplus within the current year of £13,929. Total reserves stand at £22,615
Reserves Policy
The charity's policy is to hold sufficient unrestricted reserves to ensure the continued operation of its services and to meet any potential unforeseen commitments identified as part of a risk management assessment process.
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Fife Chinese Christian Community Church
Trustees’ Report and Accounts for the year to 31 March 2025
Plans for future periods
Forward planning re the implementing the 2025/2026 Church Plan:
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e Changing the date of the monthly sacrament service held at the Chinese Elderly Complex in Kirkcaldy from a Tuesday to a Wednesday.
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e Church Annual General Meeting conducted on the 31st March, after the service and refreshments. Members in attendance numbered 12. The meeting was opened in prayer by GE after which the chairman's report was given by trustee deccha i rperson,sions concerning as:tithing (gifts}werethe financialtaken andstatth e ment2025/2026presentedplan bywasIapproved. The meeting itself Duringwas laidthe meetingopen to questions after the reports had been given and before the closing prayer.
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e Baptismal classes, taught by EE vere implemented with a view to conducting Baptisms at the Easter Monday Service.
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e Baptism (1) conducted on Easter Monday.
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e Arrangements for the Passover demonstration to be held, on a Saturday, sometime in the Autumn has been agreed, although the exact date has yet to be confirmed.
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e Additional services, to be held on the 2nd Saturday of each month beginning in June for an initial period of six monthsformat to be arranged- has been agreed with the Baptist Church and albeit with a rental increase of £60.00.
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e By way of building spiritual gifting in the church, enhancing members confidence and strengthening group work it is proposed to share the leading of the monthly Bible study service amongst some of those attending.
Statement of Trustees’ Responsibilities
Charity Law requires the trustees to prepare financial statements for each financial year, which reflect a true and fair view of the state of the affairs of the charity and its financial activities for that period. In preparing those financial statements, the trustees are required to:
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» Select suitable accounting policies and then apply them consistently. > Make judgements and estimates that are reasonable and prudent. > State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;
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Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operational existence; and
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Observe the methods and principles in the Charities SORP.
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The trustees are 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 Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
28 July 2025
Date
Fife Chinese Christian Community Church Trustees’ Report and Accounts for the year to 31 March 2025
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Independent Examiner’s Report
To the Trustees of Chinese Evangelical Church of Edinburgh For the year to 31 March 2025
I report on the accounts of the charity for the period from 1 April 2024 to 31 March 2025 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
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which gives me reasonable cause to believe that in any material respect the requirements:
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e to keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
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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
28 July 2025
Date
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CHINESE EVANGELICAL CHURCH OF EDINBURGH RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR TO 31 March 2025
| 2025 | 2025 | |
|---|---|---|
| Unrestricted | ||
| funds | Total | |
| £ | £ | |
| INCOME | ||
| Offerings and donations | 24,165 | 24,165 |
| Sponsorship Fundraising Other income |
1,090 218 15,200 |
1,090 218 15,200 |
| Bank interest | 117 | 117 |
| 40,790 | 40.790 | |
| EXPENDITURE | ||
| Charitable activities: | ||
| Rent Office expenses |
2,800 855 |
2,800 855 |
| Repairs and maintenance | 127 | 127 |
| Special events Staffwages |
2,660 10,562 |
2,660 10,562 |
| Accountancy Insurance |
489 189 |
489 189 |
| Visiting preachers | 2,320 | 2,320 |
| Music ministry | 1,765 | 1,765 |
| Sponsorships, donations and specified gifts | 3,094 | 3,094 |
| Tithes | 2,000 | 2,000 |
| 26,861 | 26,861 | |
| Netsurplus/(deficit) | 13,929 | 13,929 |
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CHINESE EVANGELICAL CHURCH OF EDINBURGH STATEMENT OF BALANCES FOR THE YEAR TO 31 March 2025
| 2025 | 2025 | |
|---|---|---|
| Unrestricted | ||
| funds | Total | |
| £ | £ | |
| Cash and bank: | ||
| Cash and bank at 31.03.25 | ||
| General account | 7,031 | 7,031 |
| Training and sponsorship account | 1,655 | 1,655 |
| Building and development account | - | - |
| Surplus/(Deficit)shownonreceiptsandpaymentsaccount | 13,929 | 13,929 |
Approved by the Trustees and signed on their behalf.
28 July 2025
Date
NOTES TO THE RECEIPTS & PAYMENTS ACCOUNT
1. Related party transactions
For the whole ofthe financial year the charity was under the control ofits trustees as detailed on page one of the financial statements.
No other expense amounts were paid to any of the trustees during the financial year.