# **Baglan Community Church** Financial Statements and Trustee Report for the Year Ending 5[th] April 2022.
**Baglan Community Church** Registered Charity Number 1093275
## **CONTENTS**
Page 2 Legal & Administrative information Page 3 – 6 Trustee Report Page 7 Independent Examiner’s Report Page 8 Statement of Financial Activities Page 9 Balance Sheet Page 10 - 12 Notes to the financial statements
Page **1** of **12**
**Baglan Community Church** Registered Charity Number 1093275
## **Trustees Report**
Registered Charity Number 1093275
## **Church Address**
The Centre Lodge Drive. Baglan SA12 8UB
## **Registered Address**
5 Stonechat Close Nottage Porthcawl CF36 3QF
## **Trustees**
Mr Peter Neil Tallamy Mr Leigh Davies Mr Andrew George Wood Mr John Andrew Buckley Mr James Vile Mr Andrew Connelly Mrs Susan Helen Wood Mrs Susan Helen Davies Mrs Suzanne Claire Buckley
resigned 23/05/2022
appointed 10/10/2021 appointed 7/11/2021 and resigned 5/01/2022 resigned 13/10/2021 resigned 13/10/2021 resigned 13/10/2021
## **Bankers**
Barclays Bank plc. 9 The Parade Neath SA11 1RE
## **Independent Examiner**
EasyBooks Wales Ltd Unit 4 Dragon 24 North Dock Llanelli SA15 2LF
Page **2** of **12**
**Baglan Community Church** Registered Charity Number 1093275
## **Governing Document.**
Baglan Community Church was registered as a charity on 1st April 2002
The current governing document is the Constitution dated 16[th] June 2002 and amended 22[nd] April 2009.
No alterations may be made to the constitution without a resolution being passed by a simple majority of the members voting at a Church Business Meeting of which at least 21 days’ notice has been given specifying the matter to be discussed.
## **Recruitment and Appointment of Trustees.**
New trustees are appointed in accordance with Baglan’s constitution. Potential trustees are provided with copies of the Charity Commission’s guideline leaflets on trusteeship. They are also advised of their responsibilities and given copies of Baglan’s constitution and most recent accounts.
## **Risk Management.**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
In 2019 BCC adopted a new ‘child protection’ policy, and appointed Helen Davies as the new Safeguarding Officer. This policy is checked and revised annually. We also explain aspects of safeguarding and best practice within each relevant ministry when new volunteers join. All who work with our children and young people, as well as Adults at Risk, are subject to the necessary DBS checks.
We have reviewed and re-written our Health and Safety Policy and undertake the necessary risk assessments.
We review our Insurance policy to ensure that all prospective liability situations are adequately covered.
Food Handling training is undertaken where appropriate and relevant certificates obtained.
The Trustees are well aware of their responsibilities regarding the financial control of the charity, and robust procedures are in place.
## **Objectives and Activities.**
These are set out in our Constitution. The principal purpose of the Church is the advancement of the Christian faith
## **Public Benefit**
The Trustees are aware of the Charity Commissioners requirements regarding the provision of Public Benefit and this is evidenced in the following section.
## **Achievement and Performance.**
## _**Leadership**_
The Leadership team of Pastor and Elders have equal voting powers and used to meet on a monthly basis to discuss the leading and spiritual welfare of the church. As soon as the nation went into lockdown they began to meet on zoom twice a week to discuss the pastoral needs of the church and to understand how to apply the rules and guidance issued by Welsh Government. This continued through most of 2021-22
## _**Live-streaming**_ .
Whilst we were able to meet again in person, some took a while to regain confidence to return to physical meetings. We also had restricted numbers and people booked in via Eventbrite. We continued putting our services online but were now live streaming the services. We had purchased quality moving cameras and some of the members with technical expertise designed and fitted out
Page **3** of **12**
## **Baglan Community Church** Registered Charity Number 1093275
an advanced video streaming control room in one of the downstairs rooms. We were therefore able to provide quality images and sound to enable those watching at home to get the closest experience to being physically present whilst watching at home. We continued to do this throughout the year, even when most people were back regularly in church. It serves a purpose for those who are ill, or house bound, who watch from out of the area, or who want to ‘check us out ’first online. It was wonderful to hear of a young farmer in Somerset watching our services online and inviting a friend to join her who was not a Christian. That friend became a Christian and has been baptised.
## _**After Covid**_
Whilst some have not returned to church (a very small number) and some have become less frequent, a number of new folk have started attending. The negative impact that Covid has had on many churches has not affected us. We are probably now, by the grace of God, a more unified, focused and happier church than before Covid.
## _**Midweek meetings**_
House Groups returned to normal but increased in number. We now have 7 house group, and over 100 adults in attendance. One of the house groups has stayed on Zoom and another was added on Zoom.
## _**Facilities Manager**_
In September 2020 Steve Dennis started work as our Facilities Manager. He began putting together all the necessary documentation and helped the leadership team with preparation for reopening. He also began a program of maintenance works with our buildings overseer. Steve left his position for another job. With policies in place and without the Centre usage we had prior to lockdown, there wasn’t a need to replace Steve _**.**_
## _**Installation of New Video Equipment**_
As the COVID situation continued we realised that some things in church life, indeed, life in general, had changed forever. Now, many more people were watching and interacting online. Before our second reopening, in Easter 2021, a small team from the church installed a new camera and livestreaming system in the building. We now have a state of the art visual studio on the ground floor with cables running to the main hall. The livestream experience is now multi camera with very good audio/visual quality, which makes the experience of those watching at home more enjoyable.
## _**Baptismal Service**_
On 21st November 2021 7 people were baptised.
## _**Assistant Pastor**_
After advertising for an assistant we interview and appointed Andy Connelly, a man in his 30’s living in Neath, to the role and to leadership in December 2021. Sadly, before he was able to begin working for the church, his Father died suddenly in his home town of Newcastle. Andy made the decision to return home to look after his extended family.
## _**Evangelistic Plan**_
Despite the disappointment of losing Andy, Neil was determined to push ahead with evangelism. The main focus for the first part of the year was a weekend visit by JB Gill, a former member of the boy band JLS., in March. His visit attracted a number of visitors. Much of the planning involved preparation for our 20th anniversary services in September 2022 - a month of special services with food. We also ran big Kids festivals in the year which attracted 200 adults and children each time. We were also able to run our 3 Carol Services as usual again after Covid, though it was noticeable that people were still concerned about catching Covid and having their Christmas spoilt.
## _**Romania Trip**_
Criag Coston, a new member in the church, formerly worked for an organisation called Hospices of Hope, a charity that runs holiday clubs in Romania for children with life limiting illnesses. He
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**Baglan Community Church** Registered Charity Number 1093275
organised a trip for June 2022. Over the first few months of 2022 several fund raising events took place for the 7 people going from the church.
## _**Sunday Ministry**_
Neil generally preaches through a book of the bible. The two main preaching series of the year were in Song of Songs and Exodus. In January 2022 we began a new theology course on the first Sunday evening of each month and also introduce an extra communion service on the 3rd Sunday evening of the month.
## _**Youth and Children**_
It has been lovely to be back to normal with the youth and children’s work. When we eventually restarted our children’s church on a Sunday we ran things a little differently, having all the primary aged children together in the multi function room during the whole service with 4 teams of workers on rotation. It was been such a success that we continued that format and introduced a comprehensive aged class. A Youth weekend took place in Hebron Hall, 18th-20th Feb. It was a time of real growth for several of our young people. The youth team is a strong team and a number of young people attend every Friday.
## _**Finance**_
Helen Wood and Julie Wood have been working together on the accounts. Due to the pandemic Helen didn’t step down as planned but prepared the annual accounts for audit. Nigel Irwin will take responsibility for the next set of accounts. The Trustees are aware of their responsibilities regarding the financial control of the charity, and robust procedures are in place.
## **Financial Review.**
The results for the year are set out in pages 3 – 8 of the financial statements.
## **Payment of Trustees**
Notwithstanding the fact that Peter Neil Tallamy is a Trustee of the charity, he is entitled to an agreed remuneration in his position as Minister of the Church. No payments are made for his role as trustee.
## **Reserves Policy.**
The Charity's practice is to have sufficient Bank balances to cover working capital requirements over a three-month period. In the light of this, free reserves need to be no less than £28,000.
## **Principal Funding Sources.**
Our main income is derived from the generous giving of our members and the resultant gift aid income. We also obtain grant funding, where it is available, for major property repairs and renewals.
## **Investment Policy.**
The charity only uses Bank accounts, ensuring that cash not immediately required is placed on an interest-bearing account. Stock market investments are not considered to be in accordance with the ethical standpoint of a Christian Church.
## **Future Developments.**
We intend to continue to develop our ministries in accordance with our Objectives and Activities, ensuring that we are good stewards of the resources and talents that God has provided us with as we seek to share the love of Jesus with a needy world.
## **Pensions.**
The Church, as an employer, has established workplace pensions for all eligible staff.
## **Statement of Trustees Responsibilities.**
The trustees are responsible for preparing the financial statements in accordance with applicable law and U.K. Generally Accepted Accounting Practice.
Page **5** of **12**
**Baglan Community Church** Registered Charity Number 1093275
Charity law requires the trustees to prepare financial statements for each financial year. Under the law the trustees have elected to prepare the financial statements in accordance with the United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that period. In preparing those financial statements, the trustees are required to:
- Select suitable accounting policies and then apply them consistently
- Make judgements and estimates that are reasonable and prudent
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at the time the financial position of the charity and to enable them to ensure that the financial statements comply with Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other.
Signed on behalf of the trustees: ………………………………………………
Print Name ………………………………………………………. Date……………………………….. P N Tallamy 04/02/2023
Page **6** of **12**
**Baglan Community Church** Registered Charity Number 1093275
## **INDEPENDENT EXAMINERS’ REPORT TO THE TRUSTEES**
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
I have been appointed as independent examiner under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 145 of that Act.
My responsibility is to examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the general directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and to state whether particular matters have come to our attention.
## **Basis of independent examiner’s statement**
I have examined the financial statements for the year ended 5[th] April 2022 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes.
The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
This report is made solely to the charity’s trustees, as a body, in accordance with section 154 of the Charities Act 2011. My independent examination work has been undertaken so that I might state to the charity's trustees those matters we are required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity's trustees as a body, for any audit work, for this report, or for the opinions I have formed.
## **Independent examiner’s statement**
In connection with my examination, no matter has come to my attention (other than that disclosed below)
- Which gives me reasonable cause to believe that in, any material respect, the requirements:
- To keep accounting records in accordance with section 130 of the Charities Act; and
- To prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
- To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed:………………………………………Independent Examiner Date:…3[rd] Feb 2023…….
Nicola Lewis (EasyBooks Wales Ltd)
Page **7** of **12**
**Baglan Community Church** Registered Charity Number 1093275
## **Statement of Financial Activities**
|**Statement of Financial Activities**|||||||||
|---|---|---|---|---|---|---|---|---|
|For the year ended 5th April 2022
**INCOME**
_Note 2_
Sunday Offerings
Donations
Gift Aid
Gift Aid Tax Rebate
Special Causes & Fundraising
Other Income
_Note 7_
Community, Church & Social Events
Youth & Children's Work
HMRC Furlough Grant
Interest Received
**TOTAL INCOME**
**EXPENDITURE**
_Note 3_
Salaries & Associated Costs
Youth & Children's Work
Payment for Preachers
Insurance
Special Causes & Fundraising
Community, Church & Social Events
Pastoral Care
Mini Bus
Coffee Shop
Utilities
Mortgage Interest
Miscellaneous
_Note 8_
Accountancy
Depreciation Charge
**TOTAL EXPENDITURE**
NET INCOME (EXPENDITURE)
Transfers Between Funds
NET INCOME (EXPENDITURE) After Transfers
**NET MOVEMENT IN FUNDS**
Total Funds Brought Forward
Total Funds Carried Forward|**Unrestricted**
**Funds**
90
13,200
69,467
18,000
3,185
22,804
2,005
700
302
19||**Restricted**
**Funds**||**Total This**
**Year**
90
13,200
69,467
18,000
3,185
22,804
2,005
700
302
19
-|||**_Total Last_**
**_Year_**
_368_
_11,127_
_56,712_
_16,698_
_865_
_15,523_
_-_
_408_
_2,017_
_112_
_-_|
|||**Funds**
90
13,200
69,467
18,000
3,185
22,804
2,005
700
302
19||||**Year**
90
13,200
69,467
18,000
3,185
22,804
2,005
700
302
19
-|||
|||129,771||-||129,771||103,829|
|||45,615
3,400
854
2,458
16,366
2,601
239
2,499
166
8,156
1,610
23,074
1,370
23,793||-||45,615
3,400
854
2,458
16,366
2,601
239
2,499
166
8,156
1,610
23,074
1,370
23,793|_0_|_50,359_
_1,181_
_-_
_2,287_
_14,550_
_260_
_159_
_1,140_
_-_
_7,148_
_2,555_
_11,263_
_-_
_27,090_|
|||132,200||||132,200||117,992|
||||||||||
|||(2,429)||-||(2,429)||_(14,163)_|
|||-
(2,429)||-
-||-
(2,429)||_-_
(14,163)|
|||**(2,429)**||**-**||**(2,429)**||**_(14,163)_**|
|||643773
641344||0
0||643773
641344||657936
643773|
Page **8** of **12**
## **Baglan Community Church** Registered Charity Number 1093275
|**Balance Sheet**
As at 5th April 2022
**Fixed Assets**
_Note 4_
Tangible Assets
**Current Assets**
Debtors & Prepayments
_Note 5_
Bank Main a/c & Cash
**Current Liabilities**
Creditors & Accruals
_Note 6_
Loan repayments due in 1 year
Net Current Assets
Total Assets less Current Liabilities
Creditors Falling due after 1 year
Total Net Assets
**Fund Balances**
Funds B/fwd
Net movement of funds
**TOTAL FUNDS**|**Unrestricted**
**Funds**
529696|**Unrestricted**
**Funds**
529696|**Restricted**
**Funds**
0
0
0
0
0
0
0
**0**
0
0
**0**
0||**Total**
**Funds**
529696||**last year**
549816|
|---|---|---|---|---|---|---|---|
|||**Funds**
529696||||||
|||529696
21154
91144
0|||529696
21154
91144
0||549816
0
165160
0|
|||112298|||112298||165160|
|||650
0|||650
0||71203
0|
|||650|||650||71203|
|||111648|||111648||93957|
|||641344
0|||641344
0||643773
0|
|||**641344**|||**641344**||**643773**|
|||643773
(2429)|||643773
(2429)||657936
(14163)|
|||**641344**|||**641344**||**643773**|
|||0|||0||0|
The financial statements were approved by the Board of Trustees and signed on its behalf by:
Signed……...……………………………………...................... **Trustee** Print Name………………………………………….................... P N Tallamy Dated…………………….. 04/02/2023
Page **9** of **12**
**Baglan Community Church** Registered Charity Number 1093275
## **Notes to the Accounts**
## **1. Basis of Preparation**
The financial statements have been prepared under the historical cost convention. These financial statements are prepared on the going concern basis. The trustees have taken steps to secure the financial future of the organisation for the foreseeable future and there are no material uncertainties.
## **2. Income**
All income is included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. Gifts donated for resale are included as income when they are sold. Donated assets are included at the value to the charity where this can be quantified and a third party is bearing the cost. The value of services provided by volunteers has not been included.
Tax Reclaims are included in the SoFA at the same time as the gift to which they relate.
Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable.
Income from investments is included in the year in which it is receivable.
Legacies are included when the charity is advised by the personal representative of an estate that payment will be made or property transferred and the amount involved can be quantified.
## **3. Expenditure**
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates.
## **4. Fixed Assets**
Expenditure is capitalised if the asset has a useful life of more than 1 year and its cost exceeds £100.
Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, on a straightline basis as follows:
|Fixtures & Equipment|25%|
|---|---|
|Property|2%|
|Motor|20%|
Page **10** of **12**
## **Baglan Community Church** Registered Charity Number 1093275
|Cost at 6.4.21
additions
disposals
Cost at 5.4.22
Accumulated Depreciation 6.4.21
Charge this year
Released on disposal
Accumulated Depreciation 5.4.22
**Net Book Value**|**Fixtures &**
**Equipment**
**Property**|**Motor**|**Total**|
|---|---|---|---|
||52716
651297
3673
0
0
0|10944
0
0
10944
8755
2189
0
10944
**0**|714957
3673
0|
||56389
651297||718630|
||38248
118138
8578
13026
0
0||165141
23793
0|
||46826
131164||188934|
||**9563**
**520133**||**529696**|
## **5. Debtors and Prepayments**
|Tax on Gift Aid Debtor
PAYE (SMP Reclaim)|This Year
Last Year|
|---|---|
||18000
0
3154
0|
||21154
0|
## **6. Creditors & Accruals**
Amounts falling due within 1 year are as follows:
|Trade Creditors
Accruals
PAYE, Pension & Net Pay Creditor
Mortgage|This Year
Last Year|
|---|---|
||0
0
650
0
0
0
0
71203|
||650
71203|
## **7. Miscellaneous Income**
|Flat Rent
Centre Room Hire
Solar Panels
Mortgage Refund
Book Sales
Other ( <£100)|This Year
Last Year|
|---|---|
||6000
5500
15700
8520
339
1489
501
0
264
0
0
14|
||**22804**
**15523**|
Page **11** of **12**
**Baglan Community Church** Registered Charity Number 1093275
## **8. Miscellaneous Expenditure**
|Bank Charges
Subscriptions
Repairs and Maintenance
Stationery, Postage & Advertising
Small tools & Equipment
Gifts and Donations
Books & Training|This Year
Last Year|
|---|---|
||99
83
3823
2920
10936
3666
2726
1508
3211
759
958
1695
1321
631|
||**23074**
**11262**|
## **9. Examination Fees**
Accountancy Fees Include £720 for examination of 2021 accounts not accrued in 2021 plus an accrual of £650 for the production and examination of 2022 accounts.
Page **12** of **12**