## **Baglan Community Church** Financial Statements and Trustee Report for the Year Ending 5[th] April 2024
**Baglan Community Church** For the year ending 5[th] April 2024 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**
For the year ending 5[th] April 2024 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 Andrew George Wood Mr John Andrew Buckley Mr James Vile
## **Bankers**
Barclays Bank plc. 9 The Parade Neath SA11 1RE
## **Independent Examiner**
Nicola Lewis EasyBooks Wales Ltd Unit 4 Dragon 24 North Dock Llanelli SA15 2LF
Page **2** of **12**
For the year ending 5[th] April 2024 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.
## **Safeguarding**
This safeguarding policy is checked and revised annually. Annually we run safeguarding courses for everyone involved in Children’s ministry and those who work with vulnerable adults. Every 3-4 years we run a course for our volunteers with a specialist trainer from thirty-one eight. 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 has been the safeguarding lead since Jan 2020. Laura Broome is the deputy.
## **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.
## **Pastoral Issue**
In July 2023, the church learned that a former leader was convicted of child sex offences (viewing and distributing images online) and was sentenced to 26 months in prison. It was a huge shock to the church and one that many found difficult to understand and come to terms with. The church leadership had been involved in a safeguarding group involving police and social services for the time leading up to the court proceedings. As soon as the leader was first arrested, he stopped attending the church. There were no concerns that any illegal activity had taken place in the context of the church. The leader’s wife and adult (married daughter) are still in the church and have been a pastoral concern but have also been a wonderful example of the keeping power and grace of God. The situation had the potential to have a very damaging impact on the church and church attendance, but God was gracious in giving the leaders wisdom and the church understanding and grace.
## **Sabbatical**
Neil has been employed by the church since 2003 and has never had a sabbatical until now (a practice becoming increasingly common in church ministry. The Baptist union, for example, gives pastors a 3-month sabbatical every 7 years). With the accumulation of difficult pastoral matters, particularly the one just described, it was deemed important for Neil to have some time off to relax and read. The sabbatical lasted from the second week of September through to the beginning of January. During this time, so many of Neil’s responsibilities were picked up by others, particularly
Page **3** of **12**
## **Baglan Community Church**
For the year ending 5[th] April 2024 Registered Charity Number 1093275
the recently established admin team. During this time the church had many visiting preachers but also members of the congregation as well as James and Jon preached on Sundays. The church coped very well without Neil’s oversight and is now in a stronger position of organisational strength than it was a few years ago.
## **Achievement and Performance**
## **Leadership**
The Leadership team of Pastor and Elders have equal voting powers and used to meet on a bimonthly 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.
## **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. There are 7 house groups of varying sizes. We are looking to expand this number.
## **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.
## **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. Jon Lewis has taken on a different role now (from Sept 23) as pastoral support.
## **Baptisms**
In September we held a baptism service (before Neil went on sabbatical)
## **Christmas 2023**
The Christmas program for 2023 was less complex than 2022 (which had the Christmas Experience for the first time. With Neil on sabbatical, it was deemed better not to overcomplicate things.
## **Men’s and Women’s Weekend.**
On April 5th and January 19th, we held our men’s and women’s weekends away, both in Hebron Hall. Both were well attended and blessed.
Page **4** of **12**
For the year ending 5[th] April 2024 Registered Charity Number 1093275
## **Baglan Community Church**
## **BCT Podcast**
In March 2022 Olivia Tallamy began a new podcast called BCT (Baglan Church Testimonies). The podcast has continued through the year with many church members being interviewed and sharing their stories of faith.
## **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 2023 he made a third 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. Upon his return to ministry in January 2024 he began a new series in the book of Acts.
## **Evangelism**
Beginning in January 2024 we have been running a monthly evangelistic service on the last Sunday of each month. Neil preaches through topics that are the main questions people ask about life and faith and following the service we have been having food together.
## **Youth and Children**
The youth and children’s work continues to be a strength of BCC. The youth went on a youth weekend away in March to Woodcroft Christian Centre, Chepstow, for the first time. Many young people were strengthened in their faith and began to meet for bible study with each other in following weeks. In Oct 2022 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 behaviors. Due to the continuation of these problems the youth program has had to be adapted slightly to make sure the youth of the church are not also affected by the disruption.
## **Finance**
Hannah Tallamy and Julie Wood have been working together on the accounts each month. John Tallamy banked the money. Nigel Irwin has taken over the banking and the gift aid claim. 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.
Page **5** of **12**
For the year ending 5[th] April 2024 Registered Charity Number 1093275
## **Baglan Community Church**
## **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.
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: ……………………………………………… f é ics
Print Name ………………………………………………………. Date……………………………….. Peter Neil Tallamy 04/12/2024
Page **6** of **12**
## **Baglan Community Church**
For the year ending 5[th] April 2024 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 2024 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:11[th] November 2024
Nicola Lewis (EasyBooks Wales Ltd)
Page **7** of **12**
## **Baglan Community Church**
For the year ending 5[th] April 2024 Registered Charity Number 1093275
## **Statement of Financial Activities**
|**Statement of Financial Activities**||||||||
|---|---|---|---|---|---|---|---|
|For the year ended 5th April 2024
**INCOME**
_Note 2_
Sunday Offerings
Donations
Gift Aid
Gift Aid Tax Rebate
Special Causes & Fundraising
Other Income
_Note 7_
Community, Church & Social Events
Ministry
Grants Received
Interest Received
**TOTAL INCOME**
**EXPENDITURE**
_Note 3_
Salaries & Associated Costs
Ministry
Gifts for Preachers
Insurance
Special Causes & Fundraising
Community, Church & Social Events
Pastoral Care
Mini Bus
Coffee Shop
Utilities
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**
3,424
9,755
70,342
33,129
75
29,644
3,776
9,829
-
808||**Restricted**
**Funds**||**Total This**
**Year**
3,424
9,755
70,342
33,129
75
29,644
3,776
9,829
-
808
-||**_Total Last_**
**_Year_**
_2,553_
_4,902_
_74,128_
_17,000_
_1,125_
_36,919_
_1,942_
_7,264_
_-_
_127_
_-_|
|||**Funds**
3,424
9,755
70,342
33,129
75
29,644
3,776
9,829
-
808||||||
|||160,782||-||160,782|145,959|
|||82,490
15,887
1,362
2,896
-
3,042
458
3,457
819
10,773
31,440
688
16,244||-||82,490
15,887
1,362
2,896
-
3,042
458
3,457
819
10,773
31,440
688
16,244
169,555
(8,773)
-
(8,773)
**(8,773)**
639,292
630,519
_-_|_66,074_
_15,700_
_800_
_2,897_
_532_
_5,091_
_171_
_2,258_
_-_
_8,441_
_27,215_
_710_
_18,122_|
|||169,555|||||148,010|
|||||||||
|||(8,773)||-|||_(2,052)_|
|||-
(8,773)||-
-|||_-_
(2,052)|
|||**(8,773)**||**-**|||**_(2,052)_**|
|||639,292
630,519||-
-|||641,344
639,292|
Page **8** of **12**
## **Baglan Community Church**
## For the year ending 5[th] April 2024 Registered Charity Number 1093275
|**Balance Sheet**||**Unrestricted**|**Restricted**|**Total**||
|---|---|---|---|---|---|
|||**Funds**|**Funds**|**Funds**|**Last Year**|
|As at 5th April 2024||||||
|**Fixed Assets**|_Note 4_|||||
|Tangible Assets||500,371|0|500,371|516,127|
|||500,371|0|500,371|516,127|
|**Current Assets**||||||
|Debtors & Prepayments|_Note 5_|18,165|0|18,165|38,054|
|Bank Main a/c & Cash||113,272|0|113,272|85,811|
|||131,437|0|131,437|123,865|
|**Current Liabilities**||||||
|Creditors & Accruals|_Note 6_|1,290|0|1,290|700|
|Loan repayments due in 1 year||0|0|0|0|
|||1,290|0|1,290|700|
|Net Current Assets||130,147|0|130,147|123,165|
|Total Assets less Current Liabilities||630,519|0|630,519|639,292|
|Creditors Falling due after 1 year||0|0|0|0|
|Total Net Assets||**630,519**|**0**|**630,519**|**639,292**|
|**Fund Balances**||||||
|Funds B/fwd||639,292|0|639,292|641,344|
|Net movement of funds||-8,773|0|-8,773|-2,052|
|**TOTAL FUNDS**||**630,519**|**0**|**630,519**|**639,292**|
The financial statements were approved by the Board of Trustees and signed on its behalf by:
|Signed……...……………………………………......................|**Trustee**|
|---|---|
|Print Name…………………………………………....................
Peter Neil Tallamy|Dated……………………..
04/12/2024|
**Notes to the Accounts**
Page **9** of **12**
## **Baglan Community Church**
For the year ending 5[th] April 2024 Registered Charity Number 1093275
## **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:||
|---|---|
|Furniture|10%|
|Musical Equipment|20%|
|PA system|20%|
|Computer Equipment|25%|
|Electrical Equipment|25%|
|Kitchen Equipment|25%|
|Miscellaneous Equipment|25%|
|Property|2%|
|Motor|20%|
Page **10** of **12**
## **Baglan Community Church**
For the year ending 5[th] April 2024 Registered Charity Number 1093275
|Cost at 6.4.23
Additions
Disposals
Cost at 5.4.24
Accumulated Depreciation 6.4.23
Charge this year
Released on disposal
Accumulated Depreciation 5.4.24
**Net Book Value**|**Fixtures &**
**Equipment**
**Property**|**Motor**|**Total**|
|---|---|---|---|
||60,178
651,297
488
0
0
0|10,944
0
0
10,944
10,944
0
0
10,944
**0**|722,419
488
0|
||60,666
651,297||722,907|
||51,159
144,190
3,219
13,026
0
0||206,292
16,245
0|
||54,378
157,216||222,537|
||**6,289**
**494,081**||**500,370**|
## **5. Debtors and Prepayments**
|Tax on Gift Aid Debtor
PAYE (SMP Reclaim)|This Year
Last Year|
|---|---|
||18,165
35,000
0
3,054|
||18,165
38,054|
## **6. Creditors & Accruals**
Amounts falling due within 1 year are as follows:
|Amounts falling due within 1 year are as follows:||
|---|---|
|Trade Creditors
Accruals
PAYE, Pension & Net Pay Creditor|This Year
Last Year|
||0
0
800
700
490
0|
||1,290
700|
## **7. Miscellaneous Income**
|Flat Rent
Centre Room Hire
HCI Rent
Slimming World Rent
Solar Panels
Charity Trust
Romania Trip
Sale of Small Equipment
Christmas Fair
CAP Refund
Book Sales
Other ( <£100)|This Year
Last Year|
|---|---|
||6,000
6,000
7,082
14,655
7,000
7,200
6,240
6,120
1,311
750
0
1,153
378
365
0
450
374
0
1,200
0
60
226
0
0|
||**29,644**
**36,919**|
Page **11** of **12**
## **Baglan Community Church**
For the year ending 5[th] April 2024 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|
|---|---|
||94
102
4,258
4,310
9,910
5,553
843
558
302
1,317
15,923
14,320
111
1,055|
||**31,440**
**27,215**|
## **9. Examination Fees**
Accountancy Fees Include an accrual for £800 for examination of 2024 accounts.
Page **12** of **12**