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Company registration number: 08743494
Charity registration number: 1169294
Leeds Alliance Church
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 31 December 2025
Leeds Alliance Church
Contents
Contents

| Page
--- | ---
Reference and Administrative Details | 1
Trustees' Report | 2—5
Independent Examiner's Report | 6
Statement of Financial Activities (including Income and Expenditure Account) | 7
Comparative Statement of Financial Activities (including Income and Expenditure Account) | 8
Balance Sheet | 9
Notes to the Financial Statements | 10—15

Page 1
Leeds Alliance Church
Reference and Administrative Details
For The Year Ended 31 December 2025
Reference and Administrative Details

Trustees | Ms In Peng Lei
| Mr Yau Ki Ng (appointed 31/05/2025)
| Mr Wesley Wing Yau Wong
| Rev Wing Hong Wong - Chairperson (appointed 01/01/2025)
| Mrs Zhu Tzi Jim (resigned 31/05/2025)
| Mr Siu Boon Ma
Company Secretaries | Mr Siu Boon Ma (resigned 16/05/2025)
| Ms Wai Lam Li (appointed 16/05/2025)
Charity Number | 1169294
Company Number | 08743494
Independent Examiner | A D Ormondroyd FCA
| Fox Jennings Cullen
| Accountants & Business Advisers
| Tarn House, 77 High Street Yeadon Leeds LS19 7SP

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Leeds Alliance Church
Company No. 08743494
Trustees' Report For The Year Ended 31 December 2025
Trustees' Report
The trustees present their report and the financial statements for the year ended 31 December 2025.
Objectives and Activities
Aims and Objectives
The objects of the charity are the advancement of the Christian faith in Yorkshire and in other parts of the world as the trustees think fit for the public benefit in accordance with the doctrinal statement set out in Appendix 1 of the governing document.
The objects shall be pursued in accordance with the Christian principles set out in the Statement of Faith in the Schedule to the Articles. When reviewing the aims and objectives of the charity, and in planning future activities, the trustees have complied with the duty in section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission.
Leeds Alliance Church is a Chinese Alliance Church in Leeds, we continued our work in serving the Chinese community in the area, leading them to Christ, and building up disciples of Jesus through worship, Bible study and courses, prayer meetings, fellowships, Sunday School, children ministries and programmes to serve the community.
Public Benefit
The trustees confirm that they have complied with their duty under section 17 of the Charities Act 2011 to have due regard to the guidance on public benefit published by the Charity Commission. The church exists to advance the Christian faith for the benefit of the public. It provides regular acts of public worship, prayer meetings, and teaching of the Bible, all of which are open to the wider community. In addition, the church offers pastoral care, fellowship activities, and support to individuals and families, including those in the local Chinese community, helping to address spiritual, social, and emotional needs. The trustees believe these activities provide clear public benefit by promoting moral and spiritual wellbeing, fostering community cohesion, and supporting those in need without discrimination.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Achievements and Performance
Review of 2025 Church Ministries
In 2025, the church theme was “Desiring Worship, Deepening Spiritual Life, Strengthening God’s Family, and Passing on the Mission.” Through worship, fellowship life, and service, we sought to help brothers and sisters experience spiritual growth. Regardless of cultural or personal backgrounds, all members were given space to know God more deeply, to learn worship and service, and to pursue renewal and growth in their spiritual lives.
At the same time, we encouraged families within the church - regardless of size - to participate together in worship and service. In doing so, families were able to grow together spiritually and, through serving in unity, become a blessing to the wider church community.
In addition, fellowship groups, small group pastoral care, and evangelistic outreach remained key priorities of our church ministry. We hoped that members would deepen their relationships with one another and grow together in truth and mutual support. Both LAC and Morley congregations developed various small groups to meet different needs, alongside individual evangelistic nurturing, baptism preparation, and membership transfer arrangements. These efforts aimed to support believers at different stages of their spiritual journey—strengthening their relationship with God, encouraging active participation in church life, and fostering commitment to the mission of the gospel. Over the past year, we witnessed together the abundant grace of our Heavenly Father.
For this, we gave thanks to God, who enabled brothers and sisters to grow over the past year and willingly dedicate their time in various areas of service. This was truly a work of God’s grace. Furthermore, in response to the needs arising from church growth, the Deacons’ Board established a Personnel Team and a Finance Team in 2025. Deacons, together with non-voting members, participated in planning and preparation, enabling more thorough readiness for future development, including staffing arrangements. We prayed that God would continue to lead the church forward. Thanks be to the Lord!
Key Ministry Focus for 2025

1. Annual Theme 2025: “Desiring Worship, Deepening Spiritual Life, Strengthening God’s Family, and Passing on the Mission.”
2. The preaching series throughout the year was centred on the annual theme, with fellowship groups and small groups encouraging members to pursue spiritual growth together.

...CONTINUED
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Leeds Alliance Church
Trustees' Report (continued)
For The Year Ended 31 December 2025
Review of 2025 Church Ministries - continued

1. Fellowships adopted a small group format, enabling members to participate in serving and in preparing fellowship content. This also provided opportunities to learn how to lead Bible studies and group discussions, strengthening commitment and equipping members for service.
2. The Morley congregation celebrated its first anniversary with a thanksgiving service, testimony sharing, a health seminar, and a fellowship meal, encouraging members to deepen their commitment and involvement.
3. Each quarter, new members were invited to serve in various roles within service gatherings. This year, there was an increase in children’s ministry teachers (both lead and assistant teachers) as well as youth mentors. This supported children’s growth through learning from different teachers, while also allowing co-workers to complement one another and share the ministry load.
4. The Mandarin congregation launched a monthly evangelistic Bible study, reaching seekers and new believers, and addressing questions related to the Christian faith.
5. In April, a joint Good Friday service (bilingual) and Easter Sunday service were held, providing opportunities for both Cantonese- and Mandarin-speaking congregations to worship and serve together.
6. In May, a church outing was held at Kirkstall Abbey Park, with approximately 85 participants. Activities included programmes for children and youth, as well as museum visits.
7. In August, a summer outing combined with a family sports day was held, with around 70 attendees. This also provided opportunities to connect with new friends and non-believing spouses.
8. In September, a joint adult and youth worship service was held, including a Sunday School promotion ceremony. This not only blessed students transitioning to secondary school but also helped parents better understand the church’s care and pastoral support for children.
9. In September, both LAC and the Morley congregation held Mid-Autumn Thanksgiving gatherings. Through testimonies, games, festive activities, sharing, and fellowship meals, members and neighbours were connected, and newcomers were introduced to the church community.
10. In October, the new academic year university evangelistic fellowship commenced, reaching students at different stages of faith and with varying needs. Recent graduates also participated in serving and supporting the fellowship, caring for the growth of new members.
11. In November, the church held its 27th Anniversary Joint Service and Baptism at the Morley congregation. On that day, 4 individuals were baptised and 8 transferred memberships. We thanked God for members’ active participation in service and for the testimony of His work in people’s lives.
12. In December, a Christmas Sunday service was held to commemorate the birth of Christ and to reflect on God’s faithful guidance throughout the year.

Looking into 2026

- The church theme for 2026 is “Establishing Life and Stability, Embracing Change and Renewal, Faithful to Our Calling, Rooted in God’s Kingdom.”
- Through preaching from different books of the Bible, as well as fellowship and small group Bible studies, we aim to explore the relationship between the annual theme and spiritual growth. We hope that, in an ever-changing world, believers will stand firm on the foundation of God’s Word and gain greater clarity in their identity and direction in all areas of life.
- We seek to develop fellowship and small group leaders, nurturing lay leaders so that members may further exercise their gifts and respond to their sense of burden for ministry, serving together in various ministries and strengthening both the LAC and Morley congregation.
- At the Morley congregation, we will establish a ministry planning committee to respond to the needs of the local community. In the coming year, we will also begin pastoral ministry for lower and upper secondary students, deepening our investment in the next generation.
- We aim to build up teachers and mentors for children and youth ministries in both congregations, while providing suitable teaching resources to enrich content, with the goal of fostering growth in both teaching quality and spiritual formation, and laying a strong foundation for long-term development.
- We will continue to provide care and pastoral support for university students and young working adults, strengthening connections among them, encouraging the study of God’s Word together, and building a firm foundation in faith through mutual encouragement and fellowship.
- The church will further explore the pastoral needs of both the Cantonese and Mandarin congregations, and establish future directions and frameworks, so that families from different cultural backgrounds and with different needs may receive more comprehensive care and support.
- Through Hong Kong fellowship groups, we will care for immigrant families, helping them prepare for future needs and adapt to changes in identity.
- Through sharing by various local and overseas mission organizations, members will gain a better understanding of future mission opportunities, how to engage in cross-cultural ministry where they are, and how to pray for different mission fields.
- Other key gatherings and activities—including children and youth summer programs, promotion ceremonies, special services, community events, and anniversary celebrations—will continue to be organized in 2026. We look forward to more members participating enthusiastically in service, being inspired by the love of the Lord, witnessing the goodness of the gospel, and enabling more lives to come to know the reality of God. Thanks be to the Lord!

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Leeds Alliance Church
Trustees' Report (continued)
For The Year Ended 31 December 2025
Financial Review
Review of 2025 Church Ministries
Church Finance
We praise our Lord for His provision and for the generosity of all our brothers and sisters and mission partners through their donations in 2025.
All figures quoted in this report were recorded on a cash basis, where income and expenses were recognised at the time cash was received or paid out.
General Fund (GF):
The total GF donations received were £38,434, and expenses were £50,078, including internal transfers of £25,000 to the Personnel Fund and £2,000 to the Mission Fund. The net income of the General Fund for the year was -£11,643, with an accumulated balance of £30,768 at year end. Since COVID, the church has accepted donations online. To better reflect our proportion of expenditure, from 1 January 2025, any online donations that did not specify a particular fund were automatically allocated as follows: 40% to the General Fund and 60% to the Personnel Fund.
Personnel Fund (PPF):
Total PPF donations of £72,996 were received in 2025, of which £27,500 was received from Chinese Alliance Churches Union (UK) (CACU UK) to support the salaries of Pastor Wing Sze Vincy Yau and Ms. Wai Lam Anita Li, and £25,000 came from an internal transfer from the General Fund. Expenses of £68,010 were recorded in 2025. The accumulated balance at year end was £4,892.
Property Fund (PF):
A high-interest savings account was set up at the end of 2024. In 2025, the Property Fund received £3,079 in interest income. There were no outgoings from the Property Fund. The accumulated balance at year end was £94,471.
Mission Fund (MF):
A church plant project was set up in Morley in 2024. All donations and expenses relating to the church plant project were recorded in the Mission Fund. The total donation received was £14,508, with expenses of £11,550 in 2025. The Mission Fund was also used to support CACU UK and student fellowship ministry. The accumulated balance at year end was £6,522.
Charity Fund (CF):
The church fundraised in response to the tragedy in Tai Po, Hong Kong. A total of £694.51 was raised through our congregations and transferred to CACU UK at the end of the year to support families affected by the fire. The accumulated balance at year end was £244.
Structure, Governance and Management
Governing Document
Leeds Alliance Church is a charitable company. The company was registered on 22 October 2013 with Company Number 08743494. The charity was registered on 21 September 2016, Charity number 1169294.
Memorandum and articles were amended by special resolution registered at Companies House on 9 May 2016.
The company was incorporated on 22 October 2013 under the Companies Act 2006 as a company limited by guarantee, and is therefore governed by a memorandum and articles of association.
On 21 September 2016 the charity became registered with the Charity Commission in England and Wales.
Trustee Selection Methods
All the directors of the company are also trustees of the charity. The trustees who served during the year under review and to date are set out on the Reference and Administrative Details page. Under the articles of association at the AGM one third of the directors, who are subject to retirement by rotation, shall retire from office.
The trustee body comprises practising Christians from a wide breadth of church tradition. The skill base of the trustee body is regularly reviewed. Where a need for additional skills is identified, recruitment is undertaken on an informal basis via the Christian community in Leeds. Prospective trustees are interviewed at a trustees' meeting. An induction pack is given to new trustees highlighting their responsibilities for the organisation.
The trustees meet monthly to review the activities of the organisation. All trustees give their time voluntarily.
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Leeds Alliance Church
Trustees' Report (continued)
For The Year Ended 31 December 2025
Statement of Trustees' Responsibilities
The trustees (who are also the directors of Leeds Alliance Church for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to:

- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgments and accounting estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr Wesley Wing Yau Wong Trustee | Rev Wing Hong Wong Trustee
21 May 2026

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Leeds Alliance Church
Independent Examiner's Report to the Trustees of Leeds Alliance Church
For The Year Ended 31 December 2025
Independent Examiner's Report to the Trustees of Leeds Alliance Church
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
A D Ormondroyd FCA
21 May 2026
Fox Jennings Cullen
Accountants & Business Advisers
Tarn House, 77 High Street
Yeadon
Leeds
LS19 7SP
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Leeds Alliance Church
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 December 2025
Statement of Financial Activities (including Income and Expenditure Account)

|  |  | 2025 | 2024
--- | --- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds | Total funds
| Notes | £ | £ | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 39,125 | 61,741 | 100,866 | 87,671
Investments | 4 | 444 | 3,079 | 3,523 | 232
|  | 39,569 | 64,820 | 104,389 | 87,903
EXPENDITURE ON:
Charitable activities |  | (22,191 ) | (79,955 ) | (102,146 ) | (92,108 )
NET INCOME/(EXPENDITURE) |  | 17,378 | (15,135 ) | 2,243 | (4,205 )
Transfers between funds | 11 | (27,000 ) | 27,000 | - | -
NET MOVEMENT IN FUNDS |  | (9,622 ) | 11,865 | 2,243 | (4,205 )
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 44,177 | 98,579 | 142,756 | 146,961
TOTAL FUNDS CARRIED FORWARD | 11 | 34,555 | 110,444 | 144,999 | 142,756

The notes on pages 10 to 13 form part of these financial statements.
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Leeds Alliance Church
Comparative Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 December 2025
Comparative Statement of Financial Activities (including Income and Expenditure Account)

|  |  | 2024
--- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds
| Notes | £ | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 35,960 | 51,711 | 87,671
Investments | 4 | - | 232 | 232
|  | 35,960 | 51,943 | 87,903
EXPENDITURE ON:
Charitable activities |  | (23,960 ) | (68,148 ) | (92,108 )
NET EXPENDITURE |  | 12,001 | (16,206 ) | (4,205 )
Transfers between funds | 11 | (20,000 ) | 20,000 | -
NET MOVEMENT IN FUNDS |  | (7,999 ) | 3,794 | (4,205 )
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 52,176 | 94,785 | 146,961
TOTAL FUNDS CARRIED FORWARD | 11 | 44,177 | 98,579 | 142,756

The notes on pages 10 to 13 form part of these financial statements.
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Leeds Alliance Church
Balance Sheet
As At 31 December 2025
Balance Sheet

|  |  | 2025 | 2024
--- | --- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds | Total funds
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 8 | 88 | 989 | 1,077 | 1,183
|  | 88 | 989 | 1,077 | 1,183
CURRENT ASSETS
Debtors | 9 | 4,344 | 2,819 | 7,163 | 6,177
Cash at bank and in hand |  | 30,939 | 106,635 | 137,574 | 136,872
|  | 35,283 | 109,454 | 144,737 | 143,049
Creditors: Amounts Falling Due Within One Year | 10 | (816 ) | 1 | (815 ) | (1,476 )
NET CURRENT ASSETS (LIABILITIES) |  | 34,467 | 109,455 | 143,922 | 141,573
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 34,555 | 110,444 | 144,999 | 142,756
NET ASSETS |  | 34,555 | 110,444 | 144,999 | 142,756
FUNDS OF THE CHARITY
Restricted Funds |  |  |  | 110,444 | 98,579
Unrestricted Funds |  |  |  | 34,555 | 44,177
TOTAL FUNDS | 11 |  |  | 144,999 | 142,756

For the year ending 31 December 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mr Wesley Wing Yau Wong Trustee | Rev Wing Hong Wong Trustee
21 May 2026

The notes on pages 10 to 13 form part of these financial statements.
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Leeds Alliance Church
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Leeds Alliance Church is a company limited by guarantee, incorporated in England & Wales, registered number 08743494 and registered charity number 1169294 . The registered office is .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
Income and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
Donations and legacies
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
Investment income
Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.
2.3. Resources Expended
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% straight line

2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies
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Leeds Alliance Church
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

|  |  | 2025 | 2024
--- | --- | --- | --- | ---
| Unrestricted | Restricted | Total | Total
| funds | funds | funds | funds
| £ | £ | £ | £
Donations and gifts | 34,881 | 58,922 | 93,803 | 81,594
Gift aid | 4,244 | 2,819 | 7,063 | 6,077
| 39,125 | 61,741 | 100,866 | 87,671

4. Investment Income

|  |  | 2025 | 2024
--- | --- | --- | --- | ---
| Unrestricted | Restricted | Total | Total
| funds | funds | funds | funds
| £ | £ | £ | £
Bank interest receivable | 444 | 3,079 | 3,523 | 232

5. Net Income/(Expenditure)
The net income/(expenditure) is stated after charging/(crediting):

| 2025 | 2024
--- | --- | ---
| £ | £
Depreciation of tangible fixed assets - owned | 766 | 601

6. Independent Examiner's Remuneration

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Independent examination of the financial statements | 780 |  | 815

7. Average Number of Employees
Average number of employees during the year was: 3 (2024: 2)
3 2
8. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 January 2025 | 3,784
Additions | 660
As at 31 December 2025 | 4,444
Depreciation
As at 1 January 2025 | 2,601
Provided during the period | 766
As at 31 December 2025 | 3,367
Net Book Value
As at 31 December 2025 | 1,077
As at 1 January 2025 | 1,183

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Leeds Alliance Church
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
9. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 100 |  | 100
Tax recoverable | 7,063 |  | 6,077
| 7,163 |  | 6,177

10. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 660
Accruals and deferred income | 815 |  | 816
| 815 |  | 1,476

11. Movement in Funds

| As at 1 January 2025 | Income | Expenditure | Transfers | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 44,177 | 39,569 | (22,191 ) | (27,000 ) | 34,555
Restricted funds
Mission Fund | (566) | 771 | (1,575) | 2,000 | 630
Morley Mission Fund | 5,055 | 12,310 | (9,674) | - | 7,691
Personnel Fund | 2,455 | 47,965 | (68,011) | 25,000 | 7,409
Charity Appeal Fund | 243 | 695 | (695) | - | 243
Property Fund | 91,392 | 3,079 | - | - | 94,471
Total restricted funds | 98,579 | 64,820 | (79,955 ) | 27,000 | 110,444
Total funds | 142,756 | 104,389 | (102,146 ) | - | 144,999

| As at 1 January 2024 | Income | Expenditure | Transfers | As at 31 December 2024
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 52,176 | 35,960 | (23,959 ) | (20,000 ) | 44,177
Restricted funds
Mission Fund | 538 | 1,261 | (2,365) | - | (566)
Morley Mission Fund | - | 13,784 | (8,729) | - | 5,055
Personnel Fund | 2,854 | 36,656 | (57,055) | 20,000 | 2,455
Charity Appeal Fund | 243 | - | - | - | 243

...CONTINUED
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Page 13
Leeds Alliance Church
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Property Fund | 91,150 | 242 | - | - | 91,392
Total restricted funds | 94,785 | 51,943 | (68,149 ) | 20,000 | 98,579
Total funds | 146,961 | 87,903 | (92,108 ) | - | 142,756

12. Transactions with Trustees
During the year, the charitable company paid a salary of £24,797 (2024: £Nil) to Wing Sze Yau, the spouse of trustee Rev. Wing Hong Wong, in respect of pastoral services provided to the charitable company. A salary of £13,967 (2024: £Nil) was paid to Wai Lam Li, the spouse of trustee Yau Ki Ng, in respect of administration services provided to the charitable company. Both arrangements were made on terms the trustees consider to be normal commercial terms. No balances were outstanding at the year end.
The trustees considered both arrangements and are satisfied that they are in the best interests of the charitable company. No other trustee or connected person received remuneration or other benefits from the charitable company during the year.
No trustee expenses have been incurred.
13. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure, except for those disclosed in the Transactions with Trustees note.
14. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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Page 14
Leeds Alliance Church
Detailed Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 December 2025
Detailed Statement of Financial Activities (including Income and Expenditure Account)

| 2025 | 2024
--- | --- | ---
| Total funds | Total funds
| £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts | 93,803 | 81,594
Gift aid | 7,063 | 6,077
| 100,866 | 87,671
Investments
Bank interest receivable | 3,523 | 232
| 3,523 | 232
| 104,389 | 87,903
EXPENDITURE ON:
Charitable Activities:
Direct charitable expenditure
1/10 offering to CACU(UK) | (2,724) | (831)
Personnel expenses | (68,011) | (57,055)
Minister working expenses | (164) | (65)
Charitable donations | (299) | (1,268)
| (71,198) | (59,219)
Congregational expenses
Speaker's fees | (535) | (408)
Hospitality expenses | (962) | (1,295)
Travel/Mileages allowance | (643) | (1,662)
Hire of church premises | (24,060) | (23,190)
Anniversary & Christmas expenses | (172) | (766)
| (26,372) | (27,321)
Administration of the church
Printing, stationery and advertising | (77) | (193)
Equipment, repairs and maintenance | (592) | (47)
CCPAS & DBS | (217) | (307)
| (886) | (547)
Fellowships, school expenses and evangelical events
Sunday children school | (292) | (626)
Kindness fellowship | (29) | (105)
Welcome/CNY/Summer and Outreach events | (180) | (273)
Student fellowship | (21) | (496)
Student events | - | (364)
| (522) | (1,864)
Other charges
IT related expenses | (255) | (412)
Insurance | (559) | (679)
Telephone and fax | - | (280)
Independent examiner's fees | (780) | (815)

...CONTINUED
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Leeds Alliance Church
Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued)
For The Year Ended 31 December 2025

Sundry expenses | (808) | (370)
Depreciation of fixtures and fittings | (766) | (601)
| (3,168) | (3,157)
| (102,146) | (92,108)
NET INCOME/(EXPENDITURE) | 2,243 | (4,205)
--- | --- | ---

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