**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**
Page of **1 12**
## **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
- 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 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:
- 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 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|
Page of **8 12**
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%|
Page **10** of **12**
## **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**|
Page **11** of **12**
## **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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