OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← Cytun:eglwysi Ynghyd Yng Nghymru / Churches Together In Wales Limited

2023-12-31-accounts

Company Registration Number - 05853982

The Charity Registration Number is :- 1117071

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Report and Accounts

31 December 2023

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Report and accounts for the year ended 31 December 2023

Contents

Page
Charity information 1
Trustees' Annual Report 1
Statement of directors' responsibilities 14
Independent Accountant's Report 16
Funds Statements:-
Statement of Financial Activities 18
Statement of Financial Activities - Prior Year statement 19
Movements in funds 20
Revenue Funds 20
Fixed Asset funds 20
Income and Expenditure account 21
Summary of funds 20
Balance sheet 22
Notes to the accounts 24

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Company Registration Number - 05853982

Trustees' Annual Report for the year ended 31 December 2023

The Trustees present their Report and Accounts for the year ended 31 December 2023, which also comprises the Directors' Report required by the Companies Act 2006.

Reference and administrative details

The charity name.

The legal name of the charity is:- Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited.

The charity is also known by its operating name, Cytûn.

The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1117071.

Mae Cytûn yn elusen gofrestredig yng Nghymru a Lloegr trwy Gomisiwn Elusennau Llowgr a Chymru | Rhif: 1117071 |

Cytûn is a registered company in England and Wales | Number: 05853982| Mae Cytûn yn gwmni cofrestredig yng Nghymru a Lloegr.

The charity does not operate in any overseas jurisdictions.

Legal structure of the charity

The charity is constituted as a company limited by guarantee, registered under the Companies Acts . The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.

There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.

The trustees are all individuals.

The principal operating address, telephone number, email and web addresses of the charity are:-

Ystafell 3.3 / Room 3.3

Ty Hastings / Hastings House, Llys Fitzalan / Fitzalan Court (opposite Brunel House) Caerdydd / Cardiff CF24 0BL

Ffôn / Telephone 03300169860

E-bost / Email post@cytun.cymru Web address www.cytun.co.uk

The registered office of the charity for Companies Act purposes is the same as the operating address shown above.

1

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Company Registration Number - 05853982

Trustees' Annual Report for the year ended 31 December 2023

EGLWYSI SY’N AELODAU / MEMBER CHURCHES

Caterori A (a) / Category A (a)

German Speaking Lutheran Church in South Wales

Categori A (b) / Category A (b)

Categori B (a) / Category B (a)

Aelodau Categori B (b) / Category B (b) Membership

  1. Cymorth Cristnogol / Christian Aid

  2. CAFOD

  3. Cymdeithas Dai Aelwyd / Aelwyd Housing Association

  4. Cymdeithas y Beibl / Bible Society

  5. Drwy’r Tô / Through the Roof

  6. Cyngor Cymru ar Alcohol a Chyffuriau Eraill / Welsh Council on Alcohol and Other Drugs

  7. Cyngor Ysgolion Sul Cymru / Welsh Sunday Schools Council

  8. Comisiwn yr Eglwysi Cyfamodol / Commission of the Covenanted Churches

  9. Cyngor Eglwysi Rhyddion Cymru / Free Church Council of Wales

  10. Cofleidio’r Dwyrain Canol / Embrace the Middle East

  11. Cyfiawnder Tai / Housing Justice

  12. Teuluoedd Diogel dros Blant / Safe Families for Children

  13. A Rocha DU / A Rocha UK

  14. Cymdeithas y Plant / The Children Society

  15. Cymdeithas Gristnogol Iracaidd yng Nghymru / Iraqi Christian Association in Wales

  16. Undeb Credyd Cydfuddiannol yr Eglwysi / Churches’ Mutual Credit Union

  17. Home for Good

  18. Ffydd yn Ewrop – Rhwydwaith Cydberthynas Ewropeaidd yr Eglwysi

  19. Parish Nursing Ministries UK

2

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Company Registration Number - 05853982

Trustees' Annual Report for the year ended 31 December 2023

The Trustees in office on the date the report was approved were:-

ALLEN, David Eglwysi Duw / Churches of God (Appointed 08/06/23) BATT, Roger James Byddin yr Iachadwriaeth / The Salvation Army (Appointed 22/6/21) BRIGNALL, Peter Malcolm Eglwys Gatholig / Catholig Church ( Appointed 22/06/21) CAMERON, Right Revd / Gwir Barch Gregory Kenneth Yr Eglwys yng Nghymru / The Church in Wales (Appointed 01/02/18) DESPRÉS, Annette Eglwys Lutheriaid Almaeneg ei Hiaith / German Speaking Lutheran Church in South Wales (Appointed 27/06/13) EVANS, Anna Jane Eglwys Bresbyteraidd Cymru / The Presbyterian Church of Wales (Appointed 08/06/23) EVANS, Owain Gethin Cymdeithas Grefyddol y Cyfeillion / The Religious Society of Friends (Appointed 25/6/18) GALE, Revd / Parch Catherine Laura Yr Eglwys Fethodistaidd / The Methodist Church (Appointed 01/02/18) GEORGE Mr Jacob Pappy Yr Eglwys Uniongred Indiaidd / Indian Orthodox Church (Appointed 27/6/13) HURD, Revd Dr/Parch Ddr Jennifer Anne (Cadeirydd/Chair) (Appointed 08/06/23) MASON, Dawn Y Gynghrair Gynulleidfaol / The Congregational Federation (Appointed 08/06/23) MORRIS, Judith Anne Undeb y Bedyddwyr Cymru / Baptist Union of Wales (Appointed 06/06/17)) OKYERE, David Kwabena Eglwys y Pentecost DU / The Church of Pentecost UK (Appointed 08/06/23) REES, Revd / Parch Dyfrig, Undeb yr Annibynnwyr Cymraeg / Union of Welsh Independents (Appointed 10/02/20) ROWLANDS, Timothy Cynulliadau Duw / Assemblies of God (Appointed 02/10/23) SPAIN, Revd / Parch. Martin Yr Eglwys Ddiwygiedig Unedig / The United Reformed Church (Appointed 08/06/23)

The following persons served as Trustees during the year ended 31 December 2023 :-

ALLEN, David Eglwysi Duw / Churches of God (Appointed 08/06/23) BATT, Roger James Byddin yr Iachadwriaeth / The Salvation Army (Appointed 22/6/21) BRIGNALL, Peter Malcolm Eglwys Gatholig / Catholig Church (Appointed 22/6/21) CAMERON, Right Revd / Gwir Barch Gregory Kenneth Yr Eglwys yng Nghymru / The Church in Wales (Appointed 1/2/18) COYLE, Dr Patrick Joseph (Cadeirydd / Chair) (Appointed 14/10/08; Resigned 08.06.23) DESPRÉS, Annette Eglwys Lutheriaid Almaeneg ei Hiaith / German Speaking Lutheran Church in South Wales (Appointed 27/6/13) EVANS, Anna Jane Eglwys Bresbyteraidd Cymru / The Presbyterian Church of Wales (Appointed 08/06/23) EVANS, Owain Gethin Cymdeithas Grefyddol y Cyfeillion / The Religious Society of Friends (Appointed 25/6/18) GALE, Revd / Parch Catherine Laura Yr Eglwys Fethodistaidd / The Methodist Church (Appointed 01/02/18) GEORGE Mr Jacob Pappy Yr Eglwys Uniongred Indiaidd / Indian Orthodox Church (Appointed 27/6/13)

GILLHAM, Revd / Parch Christopher Leon Y Gynghrair Gynulleidfaol / The Congregational Federation (Appointed 10/10/07; Resigned 08.06.23)

HURD, Revd Dr/Parch Ddr Jennifer Anne (Cadeirydd/Chair) (Appointed 08.06.23) KEIR, Stuart Andrew Cynulleidfaoedd Duw / Assembles of God (Appointed 22/6/21; Resigned 02/10/23) KUNUTSOR, Revd / Parch Shelter Eglwys y Pentecost DU / The Church of Pentecost UK (Appointed 1/2/18; Resigned 08/06/23) MASON, Dawn Y Gynghrair Gynulleidfaol / The Congregational Federation (Appointed 08/06/23) MATTHEWS, Revd / Parch Brian Clifford Eglwys Bresbyteraidd Cymru / The Presbyterian Church of Wales (Appointed 25/06/18; Resigned 08/06/23) MORRIS, Judith Anne Undeb y Bedyddwyr Cymru / Baptist Union of Wales (Appointed 06/06/17)) OKYERE, David Kwabena Eglwys y Pentecost DU / The Church of Pentecost UK (Appointed 08/06/23) REES, Revd / Parch Dyfrig, Undeb yr Annibynnwyr Cymraeg / Union of Welsh Independents (Appointed 10/02/20) ROWLANDS, Timothy Cynulliadau Duw / Assemblies of God (Appointed 02/10/23) SPAIN, Revd / Parch. Martin Yr Eglwys Ddiwygiedig Unedig / The United Reformed Church (Appointed 08/06/23) WALKLING, Revd / Parch Simon Edwin Yr Eglwys Ddiwygiedig Unedig / The United Reformed Church (Appointed 27/06/13; Resigned 08/06/23)

3

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Company Registration Number - 05853982

Trustees' Annual Report for the year ended 31 December 2023

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

Fel elusen, nod eglur Cytûn yw uno mewn pererindod yr eglwysi hynny yng Nghymru sydd, gan gydnabod datguddiad Duw yng Nghrist, yn cyffesu yr Arglwydd Iesu Grist yn Dduw a Gwaredwr yn ôl yr Ysgrythurau; ac mewn ufudd-dod i ewyllys Duw ac yng ngrym yr Ysbryd Glân, yn ymrwymo’u hunain i geisio dyfnhau eu cymundeb â Christ ac â’i gilydd yn yr Eglwys, sef ei gorff ef, ac i gyflawni eu cenhadaeth o gyhoeddi’r efengyl drwy dystiolaethu a gwasanaethu gyda’i gilydd yn y byd, er gogoniant yr un Duw, Tad, Mab ac Ysbryd Glân.

As a charity, Cytûn has the clear aim of uniting in pilgrimage those churches in Wales which, acknowledging God’s revelation in Christ, confess the Lord Jesus Christ as God and Saviour according to the Scriptures; and, in obedience to God’s will and in the power of the Holy Spirit, commit themselves to seek a deepening of their communion with Christ and with one another in the Church, which is his body, and to fulfil their mission to proclaim the Gospel by common witness and service in the world, to the glory of one God, Father, Son and Holy Spirit.

The main activities undertaken in relation to those purposes during the year.

Ffynonellau incwm yr elusen yw: cyfraniadau gan aelodau ac asiantaethau sy’n bartneriaid a thanysgrifiadau oddi wrth gyrff eciwmenaidd rhanbarthol a lleol.

Tri phrif weithgaredd Cytûn ar gyfer codi arian oedd: sicrhau cyfraniadau oddi wrth yr eglwysi a’r enwadau sy’n aelodau, sicrhau tanysgrifiadau oddi wrth grwpiau lleol a rhanbarthol a sicrhau cymorth oddi wrth Gyngor Gweithredu Gwirfoddol Cymru i alluogi Cytûn i gyflawni ein dyletswyddau tuag at gymunedau ffydd Cymru.

Nodir newidiadau penodol i asedau sefydlog yn nodiadau'r cyfrifon.

Y mae'r Ymddiriedolwyr yn fodlon fod asedau'r elusen ym mhob cronfa ar gael ac yn ddigonol ar gyfer cyfarfod â'i oblygiadau parthed pob cronfa.

The charity’s sources of income are: contributions from members and partner agencies and subscriptions from regional and local ecumenical bodies.

Cytûn’s three main fundraising activities were: raising contributions from member churches and denominations, gaining subscriptions from local and regional groups and gaining support from the Wales Council for Voluntary Action to enable Cytûn to meet its obligations to Wales’ faith communities. Specific changes in fixed assets are detailed in the notes to the accounts.

The Trustees are satisfied that the charity’s assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

4

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Company Registration Number - 05853982

Trustees' Annual Report for the year ended 31 December 2023

The main activities undertaken during the year to further the charity's purpose for the public benefit.

Mae'r Ymddiriedolwyr yn ymwybodol o ganllawiau'r Comisiwn Elusennau ar fudd i'r cyhoedd, gan gynnwys y canllawiau ar hyrwyddo crefydd. Mae'r Ymddiriedolwyr wedi rhoi sylw i ganllawiau'r Comisiwn Elusennau ar fudd i'r cyhoedd wrth reoli gweithgareddau'r elusen.

The Trustees are mindful of the Charity Commission's guidance on Public Benefit including the guidance on advancement of religion. The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.

The charity's strategies for achieving its aims and objectives in the future.

Mae Cytûn yn ceisio darparu "man eciwmenaidd strwythuredig" ar gyfer cyfarfod a chyswllt, gan hwyluso astudiaeth ar y cyd o faterion cyffredin a meithrin perthynas ymhlith a rhwng yr eglwysi ar faterion ffydd a threfn a'r materion ehangach a drafodir yn y sgwâr cyhoeddus yng Nghymru.

Cyfraniad enfawr i fywyd aelod-eglwysi Cytûn oedd y bwletinau polisi rheolaidd a gynhyrchwyd gan swyddog polisi'r sefydliad. Cyhoeddwyd 6 ohonynt yn 2023. Ymhlith y materion eraill sydd wedi bod yn ganolog i waith y swyddog polisi roedd cynnull y Grwp Laser o swyddogion yr Eglwys a Chymdeithas (gwirfoddolwyr yn bennaf) yng Nghymru, a chymryd rhan yn y Grwp Radar cyfatebol yn y DU; a monitro datblygiadau yn Senedd Cymru a chynnal cyswllt rheolaidd rhwng eglwysi sy'n aelodau, rhwydweithiau a sefydliadau a chyrff cyhoeddus yng Nghymru. Ym mis Ionawr 2023, enwebodd Comisiynydd Cenedlaethau'r Dyfodol Cymru, Sophie Howe, ein Swyddog Polisi fel un o'i 100 Ysgogydd Newid yng Nghymru am ei waith yn ei chynghori hi a chyrff cyhoeddus eraill ar faterion sy'n ymwneud â ffydd. Hefyd o arwyddocâd parhaus mae cwrs Croeso i Gymru Cytûn sy'n cael ei gynnal ddechrau'r hydref bob blwyddyn. Cwrs hyfforddi preswyl yw hwn ar gyfer Gweinidogion Crefyddol a Gweithwyr Cristnogol sy'n symud i Gymru i wasanaethu o rannau eraill o'r DU neu tu hwnt. Amcanion dysgu’r cwrs yw cyflwyno cyd-destun eciwmenaidd Cymru, y sîn wleidyddol yng Nghymru, y cyd-destun diwylliannol cyfoes a hanesyddol, lle'r Gymraeg, hanes crefyddol Cymru, hanes ysbrydolrwydd yng Nghymru a gwaith rhyng-ffydd yng Nghymru.

Cytûn seeks to provide a “structured ecumenical space” for meeting and encounter, facilitating a shared study on common issues and fostering relationships among and between the churches regarding faith and order issues and the wider matters discussed in the public place in Wales.

A huge contribution to the life of the member churches of Cytûn was the regular policy bulletins produced by the organization’s policy officer, of which 6 were published in 2023. Other matters which have been central to the policy officer’s work included convening the Laser Group of Church & Society officers (mainly volunteers) in Wales, and participating in the equivalent UK-level Radar Group; and monitoring developments in the Senedd and maintaining regular liaison between member churches, networks and organisations and public bodies in Wales. In January 2023, the outgoing Future Generations Commissioner for Wales, Sophie Howe, nominated our Policy Officer as one of her 100 Changemakers in Wales for his work in advising her and other public bodies on faith-related matters. Also of continuing significance is Cytûn’s Welcome to Wales course which takes place in the early autumn each year. This is a residential training course for Ministers of Religion and Christian workers who are transferring into Wales from other parts of the UK or further afield and has as its learning objectives, the introduction of the ecumenical context of Wales, the political scene in Wales, contemporary and historical cultural context, the place of the Welsh language, the religious history of Wales, spirituality in Wales and interfaith work in Wales.

5

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Company Registration Number - 05853982

Trustees' Annual Report for the year ended 31 December 2023

The main achievements and performance of the charity during the year.

Mae gweithgareddau pwysicaf Cytûn wedi canolbwyntio ar ddarparu cefnogaeth eciwmenaidd i eglwysi sy'n aelodau trwy hwyluso eu tystiolaeth ar y cyd, cynnal cyfarfodydd ar y cyd, darparu sesiynau briffio ac adnoddau addoli a hyfforddiant.

Rhoddwyd cefnogaeth i sawl mudiad trydydd sector gan gynnwys Urdd Gobaith Cymru, , Eisteddfod Genedlaethol Cymru a nifer o gymunedau ffydd eraill. Swyddog Polisi Cytûn yw'r Prif Gynrychiolydd ar gyfer Crefydd ar Gyngor Partneriaeth Trydydd Sector Llywodraeth Cymru, ac fe’i henwebwyd gan Gyngor Rhyng-ffydd Cymru, a’i gefnogi gan dîm o wirfoddolwyr o'r Cyngor hwnnw. Mae hyn yn darparu cyswllt â 24 o rwydweithiau eraill o gyrff gwirfoddol ledled Cymru. Maent yn cyfarfod ar y cyd â phob gweinidog o fewn Llywodraeth Cymru yn ogystal â Chomisiynydd Cenedlaethau'r Dyfodol Cymru ddwywaith y flwyddyn. Mae Cytûn yn aelod gweithgar o Gyngor Gweithredu Gwirfoddol Cymru, Climate Cymru a Chynghrair Cymdeithas Sifil y DU.

Ymgymerodd y Parchedig Siôn Brynach yn swydd, Prif Weithredwr Cytûn ym mis Ebrill 2023. Ym mis Ionawr 2024 cyhoeddodd y byddai’n ymddiswyddo ar ddiwedd Ebrill 2024 er mwyn cymryd rôl offeiriaeth llawn amser yn yr Eglwys yng Nghymru, a fe drefnodd yr Ymddiriedolwyr hysbysebu am olynydd.

Cytûn’s most significant activities have focused on providing ecumenical support to member churches through facilitating their shared witness, holding shared meetings, providing briefings and resourcing worship and training.

Support was given to several third sector organisations including Urdd Gobaith Cymru, , Eisteddfod Genedlaethol Cymru and a number of other faith communities. Cytûn’s Policy Officer is the Lead Representative for Religion on Welsh Government’s Third Sector Partnership Council, nominated by the Inter-faith Council for Wales, and supported by a team of volunteers from that Council. This provides links with 24 other networks of voluntary bodies throughout Wales, who jointly meet with each Welsh Government minister and the Future Generations Commissioner for Wales twice a year. Cytûn is an active member of the Wales Council for Voluntary Action, Climate Cymru and the UK Civil Society Alliance.

Revd Siôn Brynach took up the post of Chief Executive of Cytûn in April 2023. In January 2024 he announced that he would resign at the end of April 2024 in order to take up full-time priesthood in the Church in Wales, and the Trustees arranged to advertise for a successor.

6

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Company Registration Number - 05853982

Trustees' Annual Report for the year ended 31 December 2023

The difference the charity's performance during the year has made to the beneficiaries of the charity and the wider society

Prif fuddiolwyr cyhoeddus gwaith yr elusen yw'r miloedd lawer o aelodau unigol a'r nifer fwy fyth sy'n gysylltiedig ag eglwysi, rhwydweithiau a chyrff sy'n aelodau Cytûn ac a wasanaethir ganddynt ym mhob cymuned yng Nghymru a thu hwnt i Gymru. Mae'r rhain yn cynnwys rhai o'r eglwysi lleiafrifol ethnig mwy newydd yng Nghymru. Mae eglwysi a grwpiau lleol wedi elwa o ddeunyddiau astudio dwy-ieithog, mewn partneriaeth ag Eglwysi Ynghyd ym Mhrydain ac Iwerddon, ac adnoddau addysgiadol. Cefnogir gwaith y caplaniaid arbenigol ar faes y Sioe Amaethyddol Frenhinol yn weinyddol, a chynigir cefnogaeth ehangach i waith caplaniaethau eciwmenaidd mewn ysbytai a lleoliadau eraill. Cyflawnwyd nodau Cytûn drwy: bod yn dyst i, a gweithio tuag at undod gweladwy yr Eglwysi Cristnogol o fewn Comisiwn yr Eglwysi Cyfamodol, cynorthwyo gyda’r gwaith a rennir gyd Chyngor Eglwysi Rhyddion Cymru, yn enwedig o ran ymgysylltu â CYSAGau a darparu arbenigedd ym maes polisi cyhoeddus, a thrwy dynnu sylw at waith yr holl eglwysi ac enwadau a chyrff sy'n aelodau mewn cysylltiad gerbron ei gilydd a'r cyhoedd ehangach yng Nghymru. Trwy ei Fwrdd Ymddiriedolwyr, rhwydweithiau a memoranda dealltwriaeth gyda Chomisiwn yr Eglwysi Cyfamodol a Chyngor Eglwysi Rhyddion Cymru mae cyfle i'r Eglwysi gyfarfod a chynllunio eu gwaith gyda'i gilydd ac i lunio Cynllun Gwaith yr elusen sy’n esblygu dros amser. Mynychodd aelodau staff gynulliadau enwadol, cyrff llywodraethol, synodau a phwyllgorau. Mae gan y tîm staff batrwm o gyfarfodydd cyson sy'n cadw golwg ar gynnydd o ran gwireddu’r Cynllun Gwaith a chyflawni amcanion strategol cyffredinol yr elusen. Mae'r staff yn adrodd yn ôl wrth yr Ymddiriedolwyr, y Grwp Galluogi a'r Cyfarfod Cyffredinol Blynyddol. Cytunwyd ar gynllun gwaith drafft newydd.

The main public beneficiaries of the charity’s work are the many thousands of individual members and the many more associated with and served by Cytûn’s member churches, networks and bodies in association in every community in Wales and also outside Wales These include some of the newer ethnic minority churches in Wales. Local churches and groups have benefitted from the production, in partnership with Churches Together in Britain and Ireland, of bilingual study and educational resources. The work of the specialist chaplaincy at the Royal Welsh Showground is supported administratively, and broader support is offered to the work of ecumenical chaplaincies in hospitals and other settings, . Cytûn’s aims have been achieved by: witnessing to and working towards the visible unity of the Christian Churches within the Commission of the Covenanted Churches, assisting the shared work of the Free Church Council of Wales especially in engagement with SACREs and the provision of expertise in public policy, and in highlighting the work of all the member churches and denominations and bodies in association before each other and the wider public in Wales. Cytûn provides, through its Board of Trustees, networks and memoranda of understanding with the Commission of the Covenanted Churches and the Free Church Council of Wales an opportunity for the Churches to meet and to plan their work together and to shape the charity’s rolling Workplan. Staff members attended denominational assemblies, governing bodies, synods and committees. The staff team has a rolling pattern of meetings which keep a check on the progress of the Workplan and the delivery of the charity’s overall strategic aims and objectives. The staff reports back to the Board, the Enabling Group and the Annual General Meeting. A new draft Workplan was agreed.

7

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Company Registration Number - 05853982

Trustees' Annual Report for the year ended 31 December 2023

Structure, governance and management of the charity

The methods used to recruit and appoint new charity trustees.

Caiff yr Ymddiriedolwyr eu recriwtio a'u hapwyntio yn dilyn eu henwebu gan Aelodau Categori A. Yr ymddiriedolwyr sydd â’r cyfrifoldeb terfynol am redeg yr elusen. Buont yn cyfarfod yn rheolaidd drwy’r flwyddyn. Darperir gwybodaeth i’r ymddiriedolwyr yn rheolaidd er mwyn sicrhau bod ganddynt y wybodaeth ddiweddaraf ynghylch materion rheoleiddiol a materion eraill. Ceir Pwyllgor Cyllid sy’n ystyried materion ariannol yn fanwl ac mae Pwyllgor Adnoddau Dynol yn trafod materion staffio. Mae’r ddau bwyllgor yn adrodd yn ôl i’r Ymddiriedolwyr drwy Fwrdd Cytûn ac mae hynny’n wir hefyd am Rwydwaith Cyfiawnder Hiliol Cytûn.

The Trustees are recruited and appointed following nomination by Category A Members. The Trustees have ultimate responsibility for the conduct of the charity. They have met regularly throughout the year. Regular information is provided to the trustees to ensure they are updated on regulatory and other matters. A Finance Committee considers in detail finance issues and a Human Resources Committee considers staffing matters. Both committees report back to the trustees through the Cytûn Board as does Cytûn’s Racial Justice Network.

Bancwyr/Bankers CAF Bank Ltd. 25 Kings Hill Avenue, West Mailing, Kent, ME19 4JQ Cyfrifwyr/Accountants Cross and Bowen. Riverside House, Normandy Road, Abertawe/Swansea, SA1 2JA

Financial review

The charity's financial position at the end of the year ended 31 December 2023

The financial position of the charity at 31 December 2023 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

2023
£
(23,562)
68,202
Designated Revenue Funds
146,325
Total Unrestricted Funds
214,527
Restricted Revenue Funds
1,242
Total Funds
215,769
Unrestricted Revenue Funds available for the general
purposes of the charity
Net income		 2022
£
(5,046)
90,158
147,931
238,089
1,242
239,331

8

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Company Registration Number - 05853982

Trustees' Annual Report for the year ended 31 December 2023

Financial review of the position at the reporting date, 31 December 2023 .

Ystyrir sefyllfa ariannol Cytûn yn gadarn gyda'r incwm yn ddigonol i ariannu ein gweithgareddau craidd i'r rhan helaethaf ac erys lefel yr arian wrth gefn yn iach.

The financial position of Cytûn is considered sound with core activities mostly covered by income while reserves continue to be healthy.

Policies on reserves.

Amcan y polisi yw sicrhau bod gan yr elusen ddigon o arian rhydd sydd ar gael ar gyfer cyfarfod â gofynion o leiaf tri mis o wariant blynyddol wedi ei gyllidebu. Mae'r cronfeydd yn cael eu hadolygu'n rheolaidd er mwyn sicrhau y gall yr elusen eu defnyddio ar gyfer cyflawni ei amcanion.

Roedd balansau credyd yr arian ar ddyddiad y fantolen yn Gronfeydd Refeniw Cyffredinol Anghyfyngedig £68,202 (2022 £90,158), Cronfeydd Refeniw Dynodedig £146,325 (2022 £147,931) a Chronfeydd Refeniw Cyfyngedig £1,242 (2022 £1,242).

The policy is to ensure that the charity has sufficient free and available funds to meet at least three months of annual budgeted expenditure. The funds are under continuing review to enable the charity to put them to use in achieving its objectives.

The credit balances of the funds at the balance sheet date were Unrestricted General Revenue Funds £68,202 (2022 £90,158), Designated Revenue Funds £146,325 (2022 £147,931) and Restricted Revenue Funds £1,242 (2022 £1,242).

Availability and adequacy of assets of each of the funds

Y mae'r Ymddiriedolwyr yn fodlon fod asedau'r elusen ym mhob cronfa ar gael ac yn ddigonol ar gyfer cyfarfod â'i oblygiadau parthed pob confa.

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its

obligations in respect of each fund.

9

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Company Registration Number - 05853982

Trustees' Annual Report for the year ended 31 December 2023

Plans For the Future

Summary of plans for the future and the trustees' perspective of the future direction of the charity.

Y Flwyddyn Nesaf (2024)

Drwy roi Cynllun Gwaith arall ar waith mae Cytûn wedi gallu cynnig gwasanaethau i’r enwadau a’r eglwysi sy’n aelodau ac i’r cyrff cysylltiedig mewn modd cost effeithiol sy’n gwneud y gorau o botensial bod â thîm staff llawn a sefydlog a bod â memoranda dealltwriaeth gweithredol gyda Chomisiwn yr Eglwysi Cyfamodol a Chyngor Eglwysi Rhyddion Cymru.

Next Year (2024)

The implementation of Cytûn’s new Workplan has enabled the charity to provide its member denominations and churches and bodies in association with a cost effective service delivery maximizing the potential provided by a full and settled staff complement and working memoranda of understanding with the Commission of the Covenanted Churches and the Free Church Council of Wales.

Details of The Independent Examiner

Mr. N. Davies

Chartered Certified Accountant

Cross & Bowen

Riverside House

Normandy Road SA1 2JA

10

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Company Registration Number - 05853982

Trustees' Annual Report for the year ended 31 December 2023

Datganiad o Gyfrifoldebau Cyfarwyddwyr ac Ymddiriedolwyr

Datganiad o Gyfrifoldebau Cyfarwyddwyr ac Ymddiriedolwyr Mae'r ymddiriedolwyr elusen yn gyfrifol am baratoi'r cyfrifon yn unol â telerau, Deddf Elusennau 2011 Deddf Cwmnïau 2006 a Rheoliadau Elusennau (Cyfrifon ac Adroddiadau) 2008. Er gwaethaf y gofyniad penodol yn y rheoliadau statudol sy'n bodoli, Elusennau ( 2008 cyfrifon ac Adroddiadau), i baratoi'r datganiadau ariannol yn unol â'r SORP 2005, yn wyneb y ffaith bod y SORP 2005 wedi cael ei dynnu'n ôl, penderfynodd yr Ymddiriedolwyr i ddehongli'r cyfrifoldeb hwn bod angen iddynt ddilyn arferion gorau cyfredol a pharatoi'r cyfrifon yn ôl FRS 102 SORP 2015. Yn benodol, mae Deddf Cwmnïau 2006 a'r gyfraith elusennau yn gofyn ar i Fwrdd yr Ymddiriedolwyr baratoi datganiadau ariannol ar gyfer pob blwyddyn ariannol sy'n rhoi darlun gwir a theg o gyflwr busnes yr elusen ar ddiwedd y flwyddyn ariannol ac o'r gwarged neu ddiffyg yr elusen. Wrth baratoi'r datganiadau ariannol hynny mae gofyn i'r Bwrdd:

Mae'r gyfraith yn mynnu bod rhaid i'r ymddiriedolwyr beidio cymeradwyo'r cyfrifon oni bai eu bod yn fodlon eu bod yn rhoi darlun cywir a theg o gyflwr busnes yr elusen ac o' warged neu' ddiffyg yr elusen am y flwyddyn.

Mae'r Ymddiriedolwyr hefyd yn gyfrifol am gynnal cofnodion cyfrifo digonol sy'n datgelu gyda chywirdeb rhesymol ar unrhyw adeg sefyllfa ariannol yr elusen ac sy'n ddigonol i ddangos ac egluro trafodion yr elusen ac sy'n eu galluogi i sicrhau bod y datganiadau ariannol yn cydymffurfio â Deddf Cwmnïau 2006 ac yn cydymffurfio â rheoliadau a wnaed o dan y Ddeddf Elusennau. Maent hefyd yn gyfrifol am ddiogelu asedau'r elusen ac felly am gymryd camau rhesymol i atal a datgelu twyll ac anghysondebau eraill.

Mae'r Ymddiriedolwyr hefyd yn gyfrifol am gynnwys Adroddiad yr Ymddiriedolwyr ac mae cyfrifoldeb statudol y Archwiliwr Annibynnol o ran yr Adroddiad yr Ymddiriedolwyr wedi'i gyfyngu i archwilio'r adroddiad a sicrhau bod, ar wyneb yr adroddiad, nid oes unrhyw ddeunydd anghysondebau gyda'r ffigurau a ddatgelwyd yn y datganiadau ariannol.

11

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Company Registration Number - 05853982

Trustees' Annual Report for the year ended 31 December 2023

Statement of Directors' and Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP 2015.

In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year. The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. 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 irregularities.

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

12

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Company Registration Number - 05853982

Trustees' Annual Report for the year ended 31 December 2023

Dull paratoi cyfrifon - Darpariaethau cwmni bach

The financial statements have been prepared implementing the Statement of Recommended Practice for Accounting and Reporting by Charities 2015 and in accordance with the Financial Reporting Standard for Smaller Entities 2015.

These accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

Method of preparation of accounts - Small company provisions

The financial statements have been prepared implementing the Statement of Recommended Practice for Accounting and Reporting by Charities 2015 and in accordance with the Financial Reporting Standard for Smaller Entities 2015.

These accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

This report was approved by the board of trustees on 7 May 2024.

Rev. Dr. Jennifer Hurd

Director and Trustee

13

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 31 December 2023

I report to the Trustees on my examination of the financial statements of the charitable company on pages 18 to 41 for the year ended 31 December 2023 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 24.

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report

As described on page 14, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-

a) examine the financial statements of the charity under Section 145 of the Act;

Basis of Independent Examiner's Statement and scope of work undertaken

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide

14

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.

Independent Examiner's Statement, Report and Opinion

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-

The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-

accounting records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011;

the financial statements do not accord with those records; or

the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination;

have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Signed:-

Mr. N. Davies - Independent Examiner

Chartered Certified Accountant

Cross & Bowen Riverside House Normandy Road Swansea SA1 2JA

This report was signed on 8 May 2024

15

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited - Statement of Financial Activities for the year ended 31 December 2023

Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 December 2023, as required by the Companies Act 2006)

Current year
Unrestricted
Funds
2023
£
Income & Endowments from:
Donations & Legacies
A1
175,986
Investments
A4
5,623
Total income
A
181,609
Expenditure on:
Charitable activities
B2
205,171
Total expenditure
B
205,171
Net income for the year
(23,562)
Net income after transfers
A-B-C
(23,562)
(23,562)
Reconciliation of funds:-
E
Total funds brought forward
238,089
Total funds carried forward
214,527
SORP
Ref
Net movement in funds		 Current year
Restricted
Funds
2023
£
-
-
-
-
-
-
-
-
1,242
1,242		 Current year
Total Funds
2023
£
175,986
5,623
181,609
205,171
205,171
(23,562)
(23,562)
(23,562)
239,331
215,769		 Prior Year
Total Funds
2022
£
176,548
1,533
178,081
183,127
183,127
(5,046)
(5,046)
(5,046)
244,377
239,331

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.

All activities derive from continuing operations

The notes attached on pages 24 to 41 form an integral part of these accounts.

16

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited - Statement of Financial Activities for the year ended 31 December 2023

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP

Income & Endowments from:
Donations & Legacies
A1
Investments
A4
Total income
A
Expenditure on:
Charitable activities
B2
Total expenditure
B
Net income for the year
Transfers between funds
C
Net income after transfers
Reconciliation of funds:-
E
Total funds brought forward
Total funds carried forward
Net movement in funds
SORP
Ref		 Prior Year
Unrestricted
Funds
2022
£
175,548
1,533
177,081
183,127
183,127
(6,046)
-
(6,046)
(6,046)
243,065
237,019

 Prior Year
Restricted
Funds
2022
£
1,000
-
1,000
-
-
1,000
-
1,000
1,000
1,312
2,312		 Prior Year
Total Funds
2022
£
176,548
1,533
178,081
183,127
183,127
(5,046)
-
(5,046)
(5,046)
244,377
239,331

All activities derive from continuing operations

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.'

The notes attached on pages 24 to 41 form an integral part of these accounts.

17

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited - Statement of Financial Activities for the year ended 31 December 2023

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited - Resources applied in the year ended 31 December 2023 towards fixed assets for Charity use:-

Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed assets
Net resources available to fund charitable activities		 2023
£
(23,562)
(2,792)
(26,354)		 2022
£
(5,046)
-
(5,046)

Movements in revenue and capital funds for the year ended 31 December 2023

Revenue accumulated funds

Accumulated funds brought forward
Closing revenue funds
Recognised gains and losses before
transfers		 Unrestricted
Funds
2023
£
238,089
(23,562)
214,527
214,527		 Restricted
Funds
2023
£
1,242
-
1,242
1,242		 Total
Funds
2023
£
239,331
(23,562)
215,769
215,769		 Last year
Total Funds
2022
£
244,377
(5,046)
239,331
239,331

Designated revenue funds included within the unrestricted funds above

At 1 January
Transfer (to)/from revenue accumulated funds
At 31 December		 Total
Funds
2023
£
147,931
(1,606)
146,325		 Last year
Total Funds
2022
£
155,533
(7,602)
147,931

The purposes for which these funds have been designated are described in Note 17 to the accounts.

Summary of funds
Revenue accumulated funds
Revenue designated funds
Total funds		 Unrestricted
and
Designated funds
2023
£
68,202
146,325
214,527		 Restricted
Funds
2023
£
1,242
-
1,242		 Total
Funds
2023
£
69,444
146,325
215,769		 Last Year
Total Funds
2022
£
91,400
147,931
239,331

The notes attached on pages 24 to 41 form an integral part of these accounts.

18

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited - Statement of Financial Activities for the year ended 31 December 2023

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited Income and Expenditure Account for the year ended 31 December 2023 as required by the Companies Act 2006

Income
Income from operations
Interest receivable
Gross income in the year before exceptional items
Gross income in the year including exceptional items
Expenditure
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Governance costs
Total expenditure in the year
Retained surplus for the financial year
Net income after tax in the financial year
Net income before tax in the financial year
Investment income		 2023
£
175,986
5,623
181,609
181,609
194,925
856
9,390
205,171
(23,562)
(23,562)
(23,562)		 2022
£
176,548
1,533
178,081
178,081
175,529
373
7,225
183,127
(5,046)
(5,046)
(5,046)

All activities derive from continuing operations

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 24 to 41 form an integral part of these accounts.

19

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited - Balance Sheet as at 31 December 2023

Note
SORP
Ref
Fixed assets
A
Tangible assets
9
A2
Current assets
B
Debtors
10
B2
Cash at bank and in hand
B4
Total current assets
Creditors: amounts falling due within one
year
11
C1
Net current assets
The total net assets of the charity
Restricted funds
Restricted Revenue Funds
15
D2
Unrestricted Funds
Unrestricted Revenue Funds
15
D3
Designated Funds
Designated Revenue Funds
15
D3
Total charity funds
The total net assets of the charity are funded by the funds		 2023
£
3,428
30,034
264,173
294,207
(81,866)
212,341
215,769
1,242
1,242
68,202
68,202
146,325
146,325
215,769
of the charity, as follows:-		 2022
£
1,492
4,204
308,764
312,968
(75,129)
237,839
239,331
1,242
1,242
90,158
90,158
147,931
147,931
239,331

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

20

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited - Balance Sheet as at 31 December 2023

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 17.

The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

Rev. Judith Morris

Trustee Approved by the board of trustees on 7 May 2024

The notes attached on pages 24 to 41 form an integral part of these accounts.

21

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Notes to the Accounts for the year ended 31 December 2023

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Going Concern

The Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Tthe Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.

Risks and future assumptions

The charity is a public benefit entity.

The Trustees are mindful of the Charity Commission's guidance on Public Benefit including the guidance on advancement of religion. They believe that the services and support that the Union offers and extends to churches, Local Associations, ministers, church leaders and individual members enable its member churches to better serve the widest possible sectors of their communities. Beyond that the Union enables its members also to support and serve communities across the world through its membership of the Council for World Mission and partnerships including Chrisitan Aid.

Policies relating to categories of income and income recognition.

Nature of income

Gross income represents the value, member contributions, donations & grants and some exchange transactions.

Categories of Income

Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.

Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.

Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.

22

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Notes to the Accounts for the year ended 31 December 2023

Income recognition

Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.

Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.

All income is accounted for gross, before deducting any related fees or costs.

Accounting for deferred income and income received in advance

Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.

Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met.

When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met.

Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred.

Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable.

Income from legacies

Income from legacies is recognised when the charity has sufficient evidence that a gift has been left to them, that where required, probate has been granted, the executor is satisfied that the property in question will not be required to satisfy claims in the estate, that it is probable that the amount will be received by the charity, and the amount to be received can be estimated with sufficient accuracy, and that any conditions attached to the legacy are either within the control of the charity or have been met.

Where a payment is received from an estate or is notified as receivable by the executors after the reporting date and before the accounts are authorised for issue but it is clear that the payment had been agreed by the executors prior to the end of the reporting period, then the amount concerned is treated as an adjusting event and accrued as income in the accounting period if receipt is probable.

Where the charity has established entitlement to a legacy but there is uncertainty as to the amount of the payment, details of the legacy aredisclosed as a contingent asset until the criteria for income recognition are met. Where a legacy is subject to the interest of a life tenant, the legacy is not recognised as income until the death of the life tenant.

If it is doubtful that full settlement of a legacy debtor will be received, then an adjustment is made to reduce the amount of the legacy debtor and legacy income rather than charging the adjustment as expenditure in the Statement of Financial Activities

23

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Notes to the Accounts for the year ended 31 December 2023

Donated goods, facilities and services

Donated fixed assets are recognised at the current fair value. All such donations are recognised as donation income, and debited to fixed assets.

Donated goods that are not fixed assets are accounted for at a fair value, unless it is impractical to reliably measure the value of the donated items.

In the absence of any direct evidence of fair value of donated goods, then a value is derived from the cost of the item to the donor or, in the case of goods that are expected to be sold, the estimated resale value after deducting any anticipated costs of sales.

If it is impracticable to measure the fair value of goods donated for resale, or the costs of valuation outweigh the benefits, the donated goods are recognised as income when sold, with an equivalent amount being recognised as an expense.

The costs of goods donated for distribution to beneficiaries is deemed to be the fair value of those goods upon receipt. When the goods are distributed freely or for a nominal consideration, then the carrying amount is adjusted at the time of sale, to the value at the point of distribution and the adjustment is shown as a cost of donations made.

The carrying amount of any stock held for distribution is assessed for impairment at the reporting date. All donated goods are recognised as donation income, and debited to trading stock.When trading stock is subsequently sold, or appropriated to meet an expense, then the carrying value of the stock is recognised as an expense. In accordance with the SORP, goods donated for distribution to beneficiaries, or for consumption by the charity are included in 'legacies and donations '. Goods donated for resale are included in 'Income from other trading activities'

The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt. If the goods held are to be distributed freely or for a nominal consideration, then the carrying amount is subsequently adjusted to reflect the lower of deemed cost adjusted for any loss of service potential and replacement cost. Replacement cost is the economic cost incurred if the charity was to replace the service potential of the donated goods at its own expense in the most economic manner.

Donated services and facilities (including seconded staff and use of property) are included in the accounts on the basis of the value of the gift to the charity.

All donated services and facilities are recognised as donation income when received,(provided the value of the gift can be measured reliably) and recognised as an expense with an equivalent value.

Membership subscriptions

The income and any associated Gift Aid or other tax refund from a membership subscription received by the charity in the nature of a gift, is accounted for on the same basis as a donation.

The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities.

24

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Notes to the Accounts for the year ended 31 December 2023

Policies relating to expenditure on goods and services provided to the charity.

Recognition of liabilities and expenditure

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..

Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.

Allocating costs to activities

Direct costs that are specifically related to an activity are allocated to that activity. Shared direct costs and support costs are apportioned between activities.

The basis for apportionment, which is consistently applied, and proportionate to the circumstances, is :-

Staffing - on the basis of time spent in connection with any particular activity. Staffing - on a per capita basis, based on the number of of people employed within any partiular activity. Premises related costs - on the proportion of floor area occupied by a particular activity.

Non specific support costs - on the basis of the usage of resources, in terms of time taken, capacity used, request made or other measures

Estimation techniques used in apportioning costs - give details

Policies relating to assets, liabilities and provisions and other matters.

Tangible fixed assets

Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.

Plant and machinery

20 % reducing balance

25

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Notes to the Accounts for the year ended 31 December 2023

Accounting for capital grants and fixed asset funds.

Gifts of tangible fixed assets or grants of a capital nature, given for the purposes of acquiring specific assets to be fully utilised in the furtherance of the objects of the charity, are credited to fixed asset funds after the donated asset has been received or sums have been properly expended on the restricted purpose.

Where the terms of the gift require the charity to hold the asset on an ongoing basis for a specific purpose, then the fixed asset fund so created is categorised as a restricted fixed asset fund, and the relevant restrictions are noted in the fixed asset note 9.

Where the terms of the gift are met once the asset is acquired, so allowing the charity to use the asset on an unrestricted basis, including the right to receive the proceeds of any future sale of the asset on an unrestricted basis, then the fixed asset fund so created is categorised as a designated fixed asset fund.

When assets are acquired for the furtherance of the charity's objects, utilising the charity's own unrestricted funds, a transfer is made from unrestricted funds to a designated fixed asset fund.

Whether acquired with unrestricted or restricted funds, the asset acquired is initially shown in the balance sheet at the full cost of acquisition or subsequent revaluation.

As the related assets are depreciated, in accordance with the depreciation policy,in order to reflect the dimunition in the asset,a transfer is made from the relevant fixed asset funds to either unrestricted or restricted revenue funds, as appropriate to the terms of the original gift, if any.

The effect of this policy is that the aggregate of all fixed asset funds shall equate to the net book value of fixed assets.

In the first year that this policy was adopted, a transfer to fixed asset funds was made equivalent to the net book value of the assets.

Any residual liability to the donor arising from, for example, the asset's future sale, is disclosed as a contingent liability unless the event that would trigger repayment of the grant becomes probable in which case a liability for repayment is recognised.

Insofar as this policy relates to Government grants and to the extent that it may be a departure from the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), such departure is justified on the basis that it is in order to comply with the SORP.

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

Cash and bank balances

Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.

26

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Notes to the Accounts for the year ended 31 December 2023

Leasing and hire purchase contracts and commitments

Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the charity, are capitalised in the balance sheet and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability.

The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

Rentals paid under operating leases are charged to income on a straight line basis over the lease term.

Pensions - defined contribution schemes

The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.

There are no endowment funds.

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

27

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Notes to the Accounts for the year ended 31 December 2023

4 Significance of financial instruments to the charity's position

There is no significance of financial instruments to the charity's financial position or performance.

5 Net surplus before tax in the financial year

Net surplus before tax in the financial year
2023 2022
£ £
The net surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets 856 373
Pension costs 13,298 5,968
Net surplus before tax in the financial year
The net surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets
Pension costs		 2023
£
856
13,298		 2022
£
373
5,968
Staff costs and emoluments
Salary costs
Gross Salaries excluding trustees and key management personnel
Employer's National Insurance for all staff
Employer's contribution to defined benefit pension schemes
Total salaries, wages and related costs
The average number of full time staff employed in the year was		 2023
£
103,433
5,508
13,298
122,239
3		 2022
£
95,197
4,893
5,968
106,058
4

6 Staff costs and emoluments

Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.

7 Defined contribution pension schemes

The charity operates a defined contribution pension scheme, the costs of which are shown above.

Any liabilites and assets associated with the scheme are shown under debtors and creditors.

8 Remuneration and payments to Trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related entity.

28

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Notes to the Accounts for the year ended 31 December 2023

9 Tangible fixed assets

Current Year
Cost
At 1 January 2023
Additions
At 31 December 2023
Depreciation
At 1 January 2023
Charge for the year
At 31 December 2023
Net book value
At 31 December 2023
At 31 December 2022
Prior Year
Cost
01 January 2022
31 December 2022
Depreciation
01 January 2022
Charge for the year
31 December 2022
Net book value
31 December 2022
31 December 2021		 Land and
Buildings
£
-
-
-
-
-
-
-
-
Land and
Buildings
£
-
-
-
-
-
-
-		 Plant &
Machinery
£
35,735
2,792
38,527
34,243
856
35,099
3,428
1,492
Plant &
Machinery
£
35,735
35,735
33,870
373
34,243
1,492
1,865		 Motor
Vehicles
£
-
-
-
-
-
-
-
-
Motor
Vehicles
£
-
-
-
-
-
-
-		 Total
£
35,735
2,792
38,527
34,243
856
35,099
3,428
1,492
Total
£
35,735
35,735
33,870
373
34,243
1,492
1,865

29

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Notes to the Accounts for the year ended 31 December 2023

10 Debtors
Contributions
Prepayments and accrued income
Other debtors
11 Creditors: amounts falling due within one year
Trade creditors
Accruals
PAYE, NIC VAT and other taxes
Other creditors
12 Income and Expenditure account summary
At 1 January 2023
Surplus after tax for the year
At 31 December 2023
Amounts owed to group undertakings and undertakings in which the charity has a participating
interest		 2023
£
27,518
97
2,419
30,034
2023
£
1,816
1,362
75,901
2,787
-
81,866
2023
£
239,331
(23,562)
215,769		 2022
£
-
1,786
2,418
4,204
2022
£
2,007
1,351
69,085
2,200
486
75,129
2022
£
244,377
(5,046)
239,331

13 No related party transactions

There were no transactions with related parties in the year.

30

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Notes to the Accounts for the year ended 31 December 2023

14 Particulars of how particular funds are represented by assets and liabilities

At 31 December 2023
Tangible Fixed Assets
Current Assets
Current Liabilities
At 1 January 2023
Tangible Fixed Assets
Current Assets
Current Liabilities
15 Change in total funds over the year as shown in Note 14
Unrestricted and designated funds:-
Unrestricted Revenue Funds
Designated Revenue Funds
Total unrestricted and designated funds
Restricted funds:-
Chaplaincy fund
Total restricted funds
Total charity funds		 Unrestricted
Designated
Restricted
funds
funds
funds
£
£
£
3,428
-
-
146,640
146,325
1,242
(81,866)
-
-
68,202
146,325
1,242
Unrestricted
Designated
Restricted
funds
funds
funds
£
£
£
1,492
-
-
163,795
147,931
1,242
(75,129)
-
-
90,158
147,931
1,242
, analysed by individual funds
Funds brought
forward from
2022
Movement in
funds in 2023
See Note 16
See Note 0
£
£
£
90,158
(23,562)
1,606
147,931
-
(1,606)
238,089
(23,562)
-
1,242
-
-
1,242
-
-
239,331
(23,562)
-
Transfers
between funds
in 2023		 Total
Funds
£
3,428
294,207
(81,866)
215,769
Total
Funds
£
1,492
312,968
(75,129)
239,331
Funds carried
forward to
2024
£
68,202
146,325
214,527
1,242
1,242
215,769

31

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Notes to the Accounts for the year ended 31 December 2023

16 Analysis of movements in funds over the year as shown in Note 15

Unrestricted and designated funds:-
Unrestricted Revenue Funds		 Income
2023
£
181,609
181,609		 Expenditure
2023
£
(205,171)
(205,171)		 Other
Gains &
Losses
2023
£
-
-		 Movement
in funds
2023
£
(23,562)
(23,562)

32

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Notes to the Accounts for the year ended 31 December 2023

17 The purposes for which the funds as

Unrestricted and designated funds:-

Unrestricted Revenue Funds

Designated Revenue Funds

These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.

The funds were initially set up by the unincorporated charity, Eglwysi Ynghyd yng Nghymru Churches Together in Wales (charity number 246209). The balances on each fund were transferred to this charity on 1st January 2007. Details of each fund are as follows:

Property and Development Reserve

The Fund was set up to finance a house for the General Secretary, later it was designated for alternative office accommodation. Our present office accommodation is on the 1st floor of the South Wales Baptist College. As it has no disabled access, our office accommodation is continually under review.

Mission Fund Reserve

The fund is the final balance of a previous Mission Project, it awaits a suitable project for the Fund to start or complete.

Garden Festival Reserve

The Fund is the final balance of the Churches Pavilion at the Ebbw Vale Garden Festival. It is now designated to be used to fund the Churches' presence at the Royal Welsh Show, National Eisteddfod and the Urdd Eisteddfod.

Witness

The Fund is to be used to fund the Churches' presence at the Royal Welsh Show, National Eisteddfod and the Urdd Eisteddfod.

Restricted funds:-

Chaplaincy fund

The Fund is to used for the expenses of the Chaplains based at the Royal Welsh showground for their work in the rural community.

18 Ultimate controlling party

The charity is under the control of its legal members.

Every member of the charity is obliged to contribute such amount as may be required not exceeding £1 to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

33

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

19 Donations, Grants and Legacies

Donations and gifts from individuals
Total private sector revenue grants
Local Council Contributions
Revenue grants and donations from non
public bodies
Wales Council for Voluntary Action (non-
recurring)
Welcome to Wales
Observer Churches/Bodies in Association
World Women's Day of Prayer
CTBI
Donations and legacies
General Income
Total donations and gifts from individuals
Donations in lieu of tea and coffee		 Current year
Unrestricted
Funds
2023
£
3,619
3,619
Current year
Unrestricted
Funds
2023
£
3,501
466
362
9,370
120
-
500
-
14,319		 Current year
Restricted
Funds
2023
£
-
-
Current year
Restricted
Funds
2023
£
-
-
-
-
-
-
-
-
-		 Current year
Total Funds
2023
£
3,619
3,619
Current year
Total Funds
2023
£
3,501
466
362
9,370
120
-
500
-
14,319		 Prior Year
Total Funds
2022
£
2,872
2,872
Prior Year
Total Funds
2022
£
3,469
450
1,164
6,080
-
11,443
500
994
24,100

All the grants in the prior year were unrestricted.

34

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015

Revenue grants and donations from non public bodies (Include Gift Aid donations from subsidiaries) - Prior Year analysis

----- Start of picture text -----
Prior Year Prior Year Prior Year
Unrestricted Restricted
Total Funds
Funds Funds
2022 2022 2022
£ £ £
Prior Year 23,100 1,000 24,100
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Funds Funds
2023 2023 2023 2022
£ £ £ £
-
Membership subscriptions as donations 158,048 158,048 149,576
Total Donations, Grants and Legacies
Total Donations, Grants and A1 175,986 - 175,986 176,548
Legacies
All the donations and gifts in the prior year were unrestricted.
Unrestricted Restricted Prior Year
Prior year Funds Funds Total Funds
2022 2022 2022
£ £ £
Total Donations, Grants and
A1 175,548 1,000 176,548
Legacies
20 Investment income
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Funds Funds
2023 2023 2023 2022
£ £ £ £
Bank Interest Receivable 5,623 - 5,623 1,533
Total investment income A4 5,623 - 5,623 1,533
----- End of picture text -----

35

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015

21 Expenditure on charitable activities - Direct spending

Current Year
Total direct spending
B2a
Defined benefit pension costs - charitable
activities
Welcome to Wales
Employers' NI - Charitable activities
Gross wages and salaries - charitable
activities
Council meetings
Regional meeings and forums
Travel and Subsistence - Charitable
Activities		 Current year
Unrestricted
Funds
2023
£
103,433
5,508
13,298
4,210
5,603
-
746
132,798		 Current year
Restricted
Funds
2023
£
-
-
-
-
-
-
-
-		 Current year
Total Funds
2023
£
103,433
5,508
13,298
4,210
5,603
-
746
132,798		 Prior Year
Total Funds
2022
£
95,197
4,893
5,968
4,762
3,361
17
-
114,198

36

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015

22 Support costs for charitable activities

Current year
Current year
Current Year
Unrestricted
Funds
Restricted
Funds
2023
2023
£
£
Employee costs not included in direct costs
-
-
Premises Expenses
23,913
-
143
-
Administrative overheads
73
-
94
-
20
-
244
-
412
-
1,372
-
936
-
1,786
-
1,108
-
35
-
30,123
-
-
-
Professional fees paid to advisors other than the auditor or examiner
-
-
1,781
-
Financial costs
87
-
856
-
Support costs before reallocation
62,983
-
Total support costs - Current Year
62,983
-
The basis of allocation of costs between activities is described under accounting policies
All the expenditure in the prior year was unrestricted.
Equipment,repairs,expenses and maintenance
Written translations
Bank charges
Stationery and printing
Postage
Rent payable
Service charges payable
Training and welfare - staff
Simultaneous translations
Liabilty and contents insurance
Information and publications
Subscriptions
Telephone, fax and internet
Equipment expenses
Advertising and marketing
Witness expenses
Sundry expenses
Depreciation & Amortisation in total for
Chaplaincy expenses		 Current year
Total Funds
2023
£
-
23,913
143
73
94
20
244
412
1,372
936
1,786
1,108
35
30,123
-
-
1,781
87
856
62,983
62,983		 Prior Year
Total Funds
2022
£
298
21,227
486
148
333
161
821
360
709
2,300
1,622
1,773
194
28,023
70
751
1,952
103
373
61,704
61,704
-
-
-

37

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015

Administrative overheads

The basis of allocation of costs between activities is described under accounting policies

23 Other Expenditure - Governance costs

Current Year
Independent Examiner's fees
Payroll and bookkeeping costs
Staff meetings
Use of home
Total Governance costs		 Current year
Unrestricted
Funds
2023
£
2,820
6,256
125
189
9,390		 Current year
Restricted
Funds
2023
£
-
-
-
-
-		 Current year
Total Funds
2023
£
2,820
6,256
125
189
9,390		 Prior Year
Total Funds
2022
£
2,820
4,045
169
191
7,225

All the expenditure in the prior year was unrestricted.

38

Cytûn: Eglwysi Ynghyd yng Nghymru/Churches Together in Wales Limited

Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015

Current Year
Total direct spending
B2a
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2
All the expenditure in the prior year was unrestricted.
Prior Year
Total direct spending
B2a
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2		 Current year
Unrestricted
Funds
2023
£
132,798
62,983
9,390
205,171
Prior Year
Unrestricted
Funds
2022
£
114,198
61,704
7,225
183,127		 Current year
Restricted
Funds
2023
£
-
-
-
-
Prior Year
Restricted
Funds
2022
£
-
-
-
-		 Current year
Total Funds
2023
£
132,798
62,983
9,390
205,171
Prior Year
Total Funds
2022
£
114,198
61,704
7,225
183,127		 Prior Year
Total Funds
2022
£
114,198
61,704
7,225
183,127

39