Baglan Community Church Financial Statements and Trustee Report for the Year Ending 5[th] April 2023
Baglan Community Church For the year ending 5[th] April 2023 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
Trustees Report
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Baglan Community Church
For the year ending 5[th] April 2023 Registered Charity Number 1093275
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 resigned 23/05/2022 Mr Andrew George Wood Mr John Andrew Buckley Mr James Vile
Bankers
Barclays Bank plc. 9 The Parade Neath SA11 1RE
Independent Examiner
EasyBooks Wales Ltd Unit 4 Dragon 24 North Dock Llanelli SA15 2LF
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For the year ending 5[th] April 2023 Registered Charity Number 1093275
Baglan Community Church
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 vulnerable adults, are subject to the necessary DBS checks. Hannah Roach took over from Helen as safeguarding lead in Jan 2022. Laura Broome then became the deputy.
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 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 meet on a bi-monthly basis to discuss the leading and spiritual welfare of the church.
Live-streaming .
We continue live-streaming our services finding them a great benefit to those who are unable to attend services through ill health or distance. They are also a means for people considering joining a church to check us out first. Some who feel they are not yet ready to attend a church service ‘in person’ begin by watching the live stream.
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For the year ending 5[th] April 2023 Registered Charity Number 1093275
Baglan Community Church
Midweek meetings
We continue a successful small group approach to meeting midweek. We encourage each group to see their group as a small family within the church that they are able to care for, support and encourage throughout the week. We believe very strongly in the importance of care being the responsibility and privilege of the whole church and not just the leaders and pastoral care ministry.
Church Structure
Last year, in order to further improve the running of the church and to enable the leadership to focus on the spiritual wellbeing and direction of the church we put in place an admin team to deal with matters such as policies, centre operations, bookings and a new website. This has been an overwhelming success. The admin team have not only picked up the slack, but have found and filled many gaps in the churches administration and management.
Schools Work
One of our members, Craig Coston, trained with ‘Through the bible’ and now delivers lessons for schools in Neath, Port Talbot and Swansea. We have been able to support Craig with the purchase of bibles for the children. In May 2022, the Pastor Neil also had opportunity to go into 2 local comprehensive schools to deliver lessons based on a program called GSUS live.
James Vile and Jon Lewis
James graduated from Union Bible College July. We were blessed to be able to employ him part time as our new Discipleship Pastor in September 2022. Also, in the same month, we began employing Jon Lewis as ministry assistant, full time.
Baptisms
In August we had a baptismal service and were privileged to baptise 7 people. We also held another baptismal service in November.
Sunday Sundaes
In August we held a month of Sunday sundaes for the first time. After each service a different house group took responsibility to serve ice creams on the patio outside the main doors.
Anniversary celebrations
In September 2022 we celebrated 20 years of BCC. To mark the milestone, we decided to make our focus reaching the community with a month of special gospel services. Each consecutive Sunday we laid on celebratory meals. - a picnic, 90 Pizza Hut pizzas, a hog roast, and finishing with a BBQ.
Christmas 2022
On Nov 27th we put on our very first Christmas experience. This was to replace our carols by candlelight service. As well as running a number of stalls and games for the children, a puppet show and various refreshments, halfway through the evening we took the parents and children upstairs to an interactive play written by the members telling the gospel through an adaption of the story of Scrooge. The rest of the Christmas program was the same as usual - the children and youth carol service and the community carol service.
Men’s and Women’s weekend
On March 10th and March 31st, we held our men’s and women’s weekends away, both in Hebron Hall. Both were well attended and blessed. We invited a visiting speaker (Pete Greasley) for the first time for the men’s weekend.
New Podcast
In March Olivia Tallamy began a new podcast called BCT (Baglan Church Testimonies). We kitted out the old prayer room with equipment and Olivia began interviewing church members about their stories of faith and life in Christ. This has led to many conversations about faith outside of the church setting.
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For the year ending 5[th] April 2023 Registered Charity Number 1093275
Baglan Community Church
Coffee mornings
As part of our desire to reach people with the gospel and provide a space for more fellowship we began a twice weekly coffee morning. We previously ran a coffee shop commercially, but very much wanted to do things differently - using volunteers only, keeping things simple and not charging for the drinks (accepting only donations).
Romania Trip
Craig 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. In June 2022 he made a second trip to Romania. Over the first few months of 2022 several fund-raising events took place for the 6 people going from the church.
Sunday Ministry
Neil generally preaches through a book of the bible. In September he began a series in the gospel of Luke which lasted through until mid-2023. The theology course continued through to the end of the year.
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 has been such a success that we continued that format and introduced a comprehensive aged class. We continued to hold kids’ festivals 3 times a year. In Oct we began a new youth venture and approach in order to reach some of the children who congregate outside our building. Our youth pastor began a youth cafe on a Wednesday night and adapted our youth meeting on Fridays to accommodate these young people. It hasn’t been without problems, in terms of managing difficult behaviours. Many more young people are hearing the gospel now though.
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. Hannah Tallamy has joined the team in order to help with the monthly accounts and wages. The Trustees are well 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 8 – 9 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. Dr James Vile is also employed one day per week as Discipleship Pastor. No payments are made for his role as a 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 £25,200.
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.
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Baglan Community Church
For the year ending 5[th] April 2023 Registered Charity Number 1093275
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.
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
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Make judgements and estimates that are reasonable and prudent
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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 05.02.2024
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Baglan Community Church
For the year ending 5[th] April 2023 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 2023 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:
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To keep accounting records in accordance with section 130 of the Charities Act; and
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To prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act 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.
Signed:………………………………………Independent Examiner Date:…3[rd] Feb 2024…….
Nicola Lewis (EasyBooks Wales Ltd)
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Baglan Community Church
For the year ending 5[th] April 2023 Registered Charity Number 1093275
Statement of Financial Activities
| Statement of Financial Activities | |||||||
|---|---|---|---|---|---|---|---|
| For the year ended 5th April 2023 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 Gifts 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 2,553 4,902 74,128 17,000 1,125 36,919 1,942 7,264 - 127 |
Restricted Funds |
Total This Year 2,553 4,902 74,128 17,000 1,125 36,919 1,942 7,264 - 127 - |
Total Last Year 90 13,200 69,467 18,000 3,185 22,804 2,005 700 302 19 - |
|||
| Funds 2,553 4,902 74,128 17,000 1,125 36,919 1,942 7,264 - 127 |
|||||||
| 145,959 | - | 145,959 | 129,771 | ||||
| 66,074 15,700 800 2,897 532 5,091 171 2,258 - 8,441 - 27,215 710 18,122 |
- | 66,074 15,700 800 2,897 532 5,091 171 2,258 - 8,441 - 27,215 710 18,122 148,010 (2,052) - (2,052) (2,052) 641,344 639,292 # |
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 |
||||
| 148,010 | 132,200 | ||||||
| (2,052) | - | (2,429) | |||||
| - (2,052) |
- - |
- (2,429) |
|||||
| (2,052) | - | (2,429) | |||||
| 641,344 639,292 |
- - |
643,773 641,344 |
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For the year ending 5[th] April 2023 Registered Charity Number 1093275
Baglan Community Church
| Balance Sheet As at 5th April 2023 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 516,127 |
Unrestricted Funds 516,127 |
Restricted Funds 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 |
Total Funds 516,127 |
Last Year 529,696 |
||
|---|---|---|---|---|---|---|---|
| Funds 516,127 |
|||||||
| 516,127 38,054 85,811 |
516,127 38,054 85,811 |
529,696 21,154 91,144 |
|||||
| 123,865 | 123,865 | 112,298 | |||||
| 700 0 |
700 0 |
650 0 |
|||||
| 700 | 700 | 650 | |||||
| 123,165 | 123,165 | 111,648 | |||||
| 639,292 0 |
639,292 0 |
641,344 0 |
|||||
| 639,292 | 639,292 | 641,344 | |||||
| 641,344 (2,052) |
641,344 (2,052) |
643,773 (2,429) |
|||||
| 639,292 | 639,292 | 641,344 | |||||
| (1) | (1) | 0 |
The financial statements were approved by the Board of Trustees and signed on its behalf by:
Signed……...……………………………………...................... Trustee P N Tallamy 05.02.2024 Print Name………………………………………….................... Dated……………………..
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Baglan Community Church
For the year ending 5[th] April 2023 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 straight-line basis as follows:
| Fixtures & Equipment | 25% |
|---|---|
| Property | 2% |
| Motor | 20% |
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Baglan Community Church
For the year ending 5[th] April 2023 Registered Charity Number 1093275
| Cost at 6.4.22 additions disposals Cost at 5.4.23 Accumulated Depreciation 6.4.22 Charge this year Released on disposal Accumulated Depreciation 5.4.23 Net Book Value |
Fixtures & Equipment Property |
Motor | Total |
|---|---|---|---|
| 56,389 651,297 4,553 0 0 0 |
10,944 0 0 10,944 10,944 0 0 10,944 0 |
718,630 4,553 0 |
|
| 60,941 651,297 |
723,182 | ||
| 46,826 131,164 5,096 13,026 0 0 |
188,934 18,122 0 |
||
| 51,922 144,190 |
207,055 | ||
| 9,020 507,107 |
516,127 |
5. Debtors and Prepayments
| Tax on Gift Aid Debtor PAYE (SMP Reclaim) |
This Year Last Year |
|---|---|
| 35,000 18,000 3,054 3,154 |
|
| 38,054 21,154 |
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 0 700 650 0 0 0 0 |
|
| 700 650 |
7. Miscellaneous Income
| Flat Rent Centre Room Hire HCI Rent Slimming World Rent Solar Panels Charity Trust Romania Trip Sale of Small Equipment Mortgage Refund Book Sales Other ( <£100) |
This Year Last Year |
|---|---|
| 6,000 6,000 14,655 15,700 7,200 0 6,120 0 750 339 1,153 0 365 0 450 0 0 501 226 264 0 0 |
|
| 36,919 22,804 |
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Baglan Community Church
For the year ending 5[th] April 2023 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 |
|---|---|
| 102 99 4,310 3,823 5,553 10,936 558 2,726 1,317 3,211 14,320 958 1,055 1,321 |
|
| 27,215 23,074 |
9. Examination Fees
Accountancy Fees Include an accrual for £700 for examination of 2023 accounts.
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