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2024-03-31-accounts

The Church Council of Clyde Street Pentecostal Church Risca

Trustees Annual Report

For the year ended 31[st] March 2024

Aims and Purposes

The church council has the responsibility of promoting in Risca and the surrounding area, the whole mission of the church, pastoral, evangelistic, social, and ecumenical. The council is also responsible for maintaining church premises.

Objectves and Actvites

The church council is committed to enabling as many people as possible to worship at our church, and to become part of our fellowship. When planning our activities, the council has considered the Charity Commission’s guidance on public benefit, and in particular the specific guidance on charities for the advancement of religion. Our services and worship put faith into practice through music, prayer, and scripture. We try to enable people to live out their faith as part of our fellowship, through:

Achievement and Performance

The church is keen to offer a range of services not only on Sundays, but throughout the week. The aim will be to support the community in ways that will be both beneficial and spiritually fulfilling. The church engages for the help of visiting minister to assist with this work.

Financial Review

Total receipts in the unrestricted fund were £25,029 (2023 £28,352) and payments totalled £19,790 (2023 £24,717) producing a surplus of £5,239 ( 2023 £3,635). The church wishes to express sincere thanks to members and donors for their consistent support for the charity.

The church council considers that the present reserves are adequate to sustain the ongoing requirements of the charity for the foreseeable future

Covid 19 still affects certain aspects of the church’s operation which may affect the income of the church going forward. However the charity has adequate liquid reserves to overcome any difficulties the epidemic might inflict.

The independent examiner is Mr D Sherrington, Sherrington & Co, Chartered Accountants, 16 Gold Tops, Newport NP20 4PH

Page 2

Reserves Policy

The church council has resolved to maintain a balance on the general unrestricted fund that equates to at least three month’s unrestricted payments.

Volunteers

The members of the church council would like to thank all the volunteers who work so tirelessly to make our church a lively and vibrant community.

Structure Governance and Management

The church is a charitable trust registered with the Charity Commission. Registered number 1050643.

The method of appointment of church council members (trustees) is set out in the governing documents. Essentially it is by invitation of the council. The church council members are responsible for making decisions on all matters of general concern and importance to the fellowship, and for all financial matters. The full council endeavours to meet quarterly (more often if required).

Bank Account and Charites Commission

Approximately two and a half year's ago the bank was contacted to change the signatories as David Moss had been diagnosed with dimentia. Due to the fact that the bank told us that we had the incorrect accounts (bearing in mind we have been with them for over 20 years) we had to change the bank accounts (with the same bank). This took approximately two and a half years. In order to ensure that strict criteria was adhered to we had to engage some new Trustees and the Charirities Commission information has been updated. New bank accounts are now fully operational. I confirm the current Trustees are:

Administratve Informaton

The fellowship continued to use the building at Clyde Street, Risca, Gwent.NP11 6BG as a place of meeting during the year to 31[st] March 2024, which is valued at a price of £200,000 and is reflected in the Statement of Assets.

Church Council Members

It is with sadness that we have to report that last August John Church passed and Brother David Moss passed away earlier this year. Currently the Council Members are:

Mr M Brown Mrs N Young Mr R Hood Mr F Drake Mr L Howarth (Due to ill-heath Mr Howard is unable to attend church but still classed as a important member of the oversight – as an advisor).

Approved by the church council on 30[th] November 2023 and signed on its behalf by:

Nesta Young

…………………………………………………. Mrs N Young

INDEX CLYDE STREET PENTECOSTAL CHURCH RISCA

A REGISTERED CHARITY NUMBER : 1050643

ADDRESS :

Clyde Street, Risca, Newport, Gwent. NP11 6BG

GOVERNING DOCUMENT

The charity's governing document was approved by the Charity Commission in 1993

INDEX TO ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2023

Page

Description

1 Independent Examiner's Report 2 Statement of assets and Liabilities 3 Receipts and Payments Accounts 4 to 7 Notes to the Accounts Trustees' Report

INDEPENDENT EXAMINER

The independent examiner is Mr J Forward. P&C Church Accountants Cleave Leat, Broadstone, Chepstow, Monmouthshire NP16 6ND

CHARITY'S BANKERS Barclays Bank Risca Gwent

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CLYDE STREET PENTECOSTAL CHURCH RISCA

A registered charity number : 1050643 FOR THE YEAR ENDED 31st MARCH 2023

The report relates to financial statements set out from page 2 to 7.

Respective responsibilities of trustees and examiner

As the charity trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act) does not apply. It is my responsibility to state , on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 43 (7) (b) of the Act, whether particular matters have come to my attention.

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 seeking explanations from you as 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 connection with my examination , no matter has come to my attention:

(1) Which gives me reasonable cause to believe that in any material respect the requirements

(a) to keep accounting records in accordance with section 41 of the Act; and

(b) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met; or

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

Mr J A Forward P&C Church Accountants Cleave Leat, Broadstone, Chepstow Momouthshire NP16 6ND

Date 30th November 2023

The notes form an integral part of these accounts.

Page 1

CLYDE STREET PENTECOSTAL CHURCH RISCA

STATEMENT OF ASSETS AND LIABILITIES 31st MARCH 2023

Notes Unrestricted Restricted Total Total
Funds Funds Funds Funds
2023 2023 2023 2022
£ £ £ £
TANGIBLE ASSETS
Land & Building 200,000 200,000 50,000
Fixtures and Fittings 8,000 8,000 8,000
Instruments and audio Equipment 1,000 1,000 1,000
Office Equipment 400 400 400
Motor Vehicle 0 7,000
209,400 0 209,400 66,400
Cash at Bank 245,737 245,737 242,102
Cash in Hand 0
0
245,737 0 245,737 242,102
TOTAL ASSETS 455,137 455,137 308,502
CURRENT LIABILITIES -Amounts
falling due within one year 450 450 950
0
0
0
TOTAL LIABILITIES 450 0 450 950

Approved by the Board of Trustees on (date) and signed on its behalf by :-

Chairman(1)______ Trustee (2)__________

Page 2

CLYDE STREET PENTECOSTAL CHURCH RISCA RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31st MARCH 2023

RECEIPTS
Voluntary Income
Activities Income
Investment Income
Other Income - Sale of Minibus
Total Receipts
PAYMENTS
Education & Training
Community Fellowship
Gifts
Property
Management and Administration
Other Expenditure
Notes
3
4
5
7
8
9
10
11
Unrestricted
Funds
2023
£
22,861
0
491
5,000
Unrestricted
Funds
2023
£
22,861
0
491
5,000
Restricted
Funds
2023
£
0
0
0
0
0
0
0
0
0
Total
Funds
2023
£
22,861
0
491
5,000
Total
Funds
2022
£
31,972
0
22
28,352 28,352 31,994
8,715
1,533
8,106
4,620
1,743
8,715
1,533
8,106
4,620
1,743
4,515
501
7,236
6,143
794
Total Payments
Net Cash Movement for year
Cash Balances brought forward
3
Cash Balances carried forward
24,717 0
0
£0
24,717
19,189
3,635
12,805
242,102
229,297
£245,737
£242,102
3,635
242,102
£245,737

Page 3

CLYDE STREET PENTECOSTAL CHURCH RISCA

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2023

ACCOUNTING POLICIES

The following accounting policies have been used consistently in dealing with items which are considered material in relation to the financial statements.

These accounts have been prepared on a receipts and payments basis in accordance with the Charities act 2011.

Payments to Trustees and Volunteers

The trustees receive no remuneration, direct, or indirect benefits from the charity arising from their duties as trustees.

Out of pocket expenses that have been necessarily incurred in pursuit of the charity's objects were reimbursed to volunteers and trustees.

One trustee received a salary for the provision of pastoral services of £ ( £.)

One trustee received out of pocket expenses for the provision of hospitality and transport of £ ( £.)

Tangible Assets

The trustees value the charity's assets as set out in the Statement of Assets and Liabilities. The assets are adequately maintained and insured by the trustees.

Funds

The charity has no restricted funds

Page 4

CLYDE STREET PENTECOSTAL CHURCH RISCA

NOTE 3 VOLUNTARY INCOME

Unrestricted
2023
£
Restricted
2023
£
TOTAL
2023
£
TOTAL
2022
£
Offerings, Collections, Donations
Gifts
Bequest
Tax Refunds
0
22,861
0
0
0
0
0
0
22,861
0
0
0
21,682
10,290
22,861 0 22,861 31,972
NOTE 4 INCOME FROM ACTIVITIES
Unrestricted
2023
£
Restricted
2023
£
TOTAL
2023
£
TOTAL
2022
£
Donations from materials distributed
Hire of Building
Fellowship Recreation
Trip
0
0
0
0
0
0
0
0
TOTAL £0 £0 £0 £0

Page 5

CLYDE STREET PENTECOSTAL CHURCH RISCA

NOTE 5 INVESTMENT INCOME

Investment income was derived from surplus funds being placed on short term deposit with the bank.

NOTE 6 OTHER INCOME

Sale of Minibus.

NOTE 7 EXPENDITURE EDUCATION AND TRAINING

Unrestricted
2023
£
Restricted
2023
£
TOTAL
2023
£
TOTAL
2022
£
Training and Teaching
Visiting Speakers
Teaching Resources
Ministry Resources
Bibles/ Books/Magazines
Publicity/Outreach
Other
6,380
1,410
300
625
0
0
0
6,380
1,410
300
625
0
0
0
2,280
1,280
339
616
TOTAL £8,715 £0 £8,715 £4,515

NOTE 8 EXPENDITURE COMMUNITY FELLOWSHIP

Unrestricted
2023
£
Restricted
2023
£
TOTAL
2023
£
TOTAL
2022
£
Transport
Catering
Café
Fellowship Support
Fellowship Recreation
Other
1,017
205
200
111
0
0
1,017
205
200
111
0
0
501
TOTAL £1,533 £0 £1,533 £501

Page 6

CLYDE STREET PENTECOSTAL CHURCH RISCA

NOTE 9 EXPENDITURE GIFTS

Unrestricted
2023
£
Restricted
2023
£
TOTAL
2023
£
TOTAL
2022
£
Overseas
Needy
Organisations
UK Missions
Other
2,216
390
5,500
0
0
0
0
0
0
0
2,216
390
5,500
0
0
0
466
150
1,100
5,520
TOTAL £8,106 £0 £8,106 £7,236

NOTE 10 EXPENDITURE SUPPORT COSTS - PROPERTY

Unrestricted
2023
£
Restricted
2023
£
TOTAL
2023
£
TOTAL
2022
£
Rent
Repairs
Cleaning
Electricity
Gas
Ins./Water
Other
0
1,138
0
541
1,274
1,668
0
0
1,138
0
541
1,274
1,668
0
1,415
1,931
541
818
1,438
TOTAL £4,620 £0 £4,620 £6,143

NOTE 11 EXPENDITURE MANAGEMENT AND ADMINISTRATION

Unrestricted
2023
£
Restricted
2023
£
TOTAL
2023
£
TOTAL
2022
£
Postage/Stat
Telephone
Subs/Licences
Office Equipment
Computer Costs
Professional Fees
Bank Charges
Other
0
585
0
0
18
1,140
0
0
0
585
0
0
18
1,140
0
0
794
TOTAL £1,743 £0 £1,743 £794

Page 7

INDEX CLYDE STREET PENTECOSTAL CHURCH RISCA

A REGISTERED CHARITY NUMBER : 1050643

ADDRESS :

Clyde Street, Risca, Newport, Gwent. NP11 6BG

GOVERNING DOCUMENT

The charity's governing document was approved by the Charity Commission in 1993

INDEX TO ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2023

Page

Description

1 Independent Examiner's Report 2 Statement of assets and Liabilities 3 Receipts and Payments Accounts 4 to 7 Notes to the Accounts Trustees' Report

INDEPENDENT EXAMINER

The independent examiner is Mr J Forward. P&C Church Accountants Cleave Leat, Broadstone, Chepstow, Monmouthshire NP16 6ND

CHARITY'S BANKERS Barclays Bank Risca Gwent

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CLYDE STREET PENTECOSTAL CHURCH RISCA

A registered charity number : 1050643 FOR THE YEAR ENDED 31st MARCH 2023

The report relates to financial statements set out from page 2 to 7.

Respective responsibilities of trustees and examiner

As the charity trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act) does not apply. It is my responsibility to state , on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 43 (7) (b) of the Act, whether particular matters have come to my attention.

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 seeking explanations from you as 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 connection with my examination , no matter has come to my attention:

(1) Which gives me reasonable cause to believe that in any material respect the requirements

(a) to keep accounting records in accordance with section 41 of the Act; and

(b) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met; or

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

Mr J A Forward P&C Church Accountants Cleave Leat, Broadstone, Chepstow Momouthshire NP16 6ND

Date 30th November 2023

The notes form an integral part of these accounts.

Page 1

CLYDE STREET PENTECOSTAL CHURCH RISCA

STATEMENT OF ASSETS AND LIABILITIES 31st MARCH 2023

Notes Unrestricted Restricted Total Total
Funds Funds Funds Funds
2023 2023 2023 2022
£ £ £ £
TANGIBLE ASSETS
Land & Building 200,000 200,000 50,000
Fixtures and Fittings 8,000 8,000 8,000
Instruments and audio Equipment 1,000 1,000 1,000
Office Equipment 400 400 400
Motor Vehicle 0 7,000
209,400 0 209,400 66,400
Cash at Bank 245,737 245,737 242,102
Cash in Hand 0
0
245,737 0 245,737 242,102
TOTAL ASSETS 455,137 455,137 308,502
CURRENT LIABILITIES -Amounts
falling due within one year 450 450 950
0
0
0
TOTAL LIABILITIES 450 0 450 950

Approved by the Board of Trustees on (date) and signed on its behalf by :-

Chairman(1)______ Trustee (2)__________

Page 2

CLYDE STREET PENTECOSTAL CHURCH RISCA RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31st MARCH 2023

RECEIPTS
Voluntary Income
Activities Income
Investment Income
Other Income - Sale of Minibus
Total Receipts
PAYMENTS
Education & Training
Community Fellowship
Gifts
Property
Management and Administration
Other Expenditure
Notes
3
4
5
7
8
9
10
11
Unrestricted
Funds
2023
£
22,861
0
491
5,000
Unrestricted
Funds
2023
£
22,861
0
491
5,000
Restricted
Funds
2023
£
0
0
0
0
0
0
0
0
0
Total
Funds
2023
£
22,861
0
491
5,000
Total
Funds
2022
£
31,972
0
22
28,352 28,352 31,994
8,715
1,533
8,106
4,620
1,743
8,715
1,533
8,106
4,620
1,743
4,515
501
7,236
6,143
794
Total Payments
Net Cash Movement for year
Cash Balances brought forward
3
Cash Balances carried forward
24,717 0
0
£0
24,717
19,189
3,635
12,805
242,102
229,297
£245,737
£242,102
3,635
242,102
£245,737

Page 3

CLYDE STREET PENTECOSTAL CHURCH RISCA

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2023

ACCOUNTING POLICIES

The following accounting policies have been used consistently in dealing with items which are considered material in relation to the financial statements.

These accounts have been prepared on a receipts and payments basis in accordance with the Charities act 2011.

Payments to Trustees and Volunteers

The trustees receive no remuneration, direct, or indirect benefits from the charity arising from their duties as trustees.

Out of pocket expenses that have been necessarily incurred in pursuit of the charity's objects were reimbursed to volunteers and trustees.

One trustee received a salary for the provision of pastoral services of £ ( £.)

One trustee received out of pocket expenses for the provision of hospitality and transport of £ ( £.)

Tangible Assets

The trustees value the charity's assets as set out in the Statement of Assets and Liabilities. The assets are adequately maintained and insured by the trustees.

Funds

The charity has no restricted funds

Page 4

CLYDE STREET PENTECOSTAL CHURCH RISCA

NOTE 3 VOLUNTARY INCOME

Unrestricted
2023
£
Restricted
2023
£
TOTAL
2023
£
TOTAL
2022
£
Offerings, Collections, Donations
Gifts
Bequest
Tax Refunds
0
22,861
0
0
0
0
0
0
22,861
0
0
0
21,682
10,290
22,861 0 22,861 31,972
NOTE 4 INCOME FROM ACTIVITIES
Unrestricted
2023
£
Restricted
2023
£
TOTAL
2023
£
TOTAL
2022
£
Donations from materials distributed
Hire of Building
Fellowship Recreation
Trip
0
0
0
0
0
0
0
0
TOTAL £0 £0 £0 £0

Page 5

CLYDE STREET PENTECOSTAL CHURCH RISCA

NOTE 5 INVESTMENT INCOME

Investment income was derived from surplus funds being placed on short term deposit with the bank.

NOTE 6 OTHER INCOME

Sale of Minibus.

NOTE 7 EXPENDITURE EDUCATION AND TRAINING

Unrestricted
2023
£
Restricted
2023
£
TOTAL
2023
£
TOTAL
2022
£
Training and Teaching
Visiting Speakers
Teaching Resources
Ministry Resources
Bibles/ Books/Magazines
Publicity/Outreach
Other
6,380
1,410
300
625
0
0
0
6,380
1,410
300
625
0
0
0
2,280
1,280
339
616
TOTAL £8,715 £0 £8,715 £4,515

NOTE 8 EXPENDITURE COMMUNITY FELLOWSHIP

Unrestricted
2023
£
Restricted
2023
£
TOTAL
2023
£
TOTAL
2022
£
Transport
Catering
Café
Fellowship Support
Fellowship Recreation
Other
1,017
205
200
111
0
0
1,017
205
200
111
0
0
501
TOTAL £1,533 £0 £1,533 £501

Page 6

CLYDE STREET PENTECOSTAL CHURCH RISCA

NOTE 9 EXPENDITURE GIFTS

Unrestricted
2023
£
Restricted
2023
£
TOTAL
2023
£
TOTAL
2022
£
Overseas
Needy
Organisations
UK Missions
Other
2,216
390
5,500
0
0
0
0
0
0
0
2,216
390
5,500
0
0
0
466
150
1,100
5,520
TOTAL £8,106 £0 £8,106 £7,236

NOTE 10 EXPENDITURE SUPPORT COSTS - PROPERTY

Unrestricted
2023
£
Restricted
2023
£
TOTAL
2023
£
TOTAL
2022
£
Rent
Repairs
Cleaning
Electricity
Gas
Ins./Water
Other
0
1,138
0
541
1,274
1,668
0
0
1,138
0
541
1,274
1,668
0
1,415
1,931
541
818
1,438
TOTAL £4,620 £0 £4,620 £6,143

NOTE 11 EXPENDITURE MANAGEMENT AND ADMINISTRATION

Unrestricted
2023
£
Restricted
2023
£
TOTAL
2023
£
TOTAL
2022
£
Postage/Stat
Telephone
Subs/Licences
Office Equipment
Computer Costs
Professional Fees
Bank Charges
Other
0
585
0
0
18
1,140
0
0
0
585
0
0
18
1,140
0
0
794
TOTAL £1,743 £0 £1,743 £794

Page 7