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2021-12-31-accounts

Page
Report ofthe Trustees 1 to 9
Independent
Examiner's		 Report 10
Statement of Financial Activities
Balance Sheet 12
Cash Flow Statement 13
Notes to the Cash Flow Statement 14
Notes to the Financial Statements 15 to 24
Detailed Statement of Financial Activities 25 to 26

ACHIEVEMENT
AND PERFORMANCE
Charitable
activities
(Referenced to the two main objects (a)and (b)ofthe charity)
The Church
met for worship
throughout
the year, twice on Sunday
and throughout
the week for prayer,		 Bible study and
activities for young and old. (a)
The Pastor preached
on the majority of Sundays;
the Pastor did not preach for us on the last Sunday of		 each
month.
Visiting preachers
throughout
the year were (in order of preaching)
Dustin Benge (Union),		 Adrian
Brake
(Carmarthen),
Philip
Swann
(Llanelli),
Mike Mellor
(Boumemouth),
Conrad
Pomeroy
(Dudley),		 David Jones
(Merthyr), Peter Milsom (Newport),
Maged Drotta (France), Mark Fisher (Hanney),
Matt Francis (Deeside),		 John
Orchard
(Bridgend) and Andy Christofides
(Cardiff). Our trainee pastor,
Hywel George, preached
on 3Sundays.
(a)
Recordings ofsermons
and Bible studies continued
to be provided
through
the website (downloads).
(a)
Simultaneous
translation
in the Sunday services is provided
in the Farsi language;
also provided		 is a real time
transcription
ofSunday Services and prayer meetings
for the hearing
impaired.
(a)
Financially,
the Church was able to meet all its commitments
during 2021 through
the continued
support		 ofits
members
(a)
The Church continued
to provide financial
support for the Heath Christian
Bookshop Trust. (a)
The Church
owns
122 Whitchurch
Road
known
as "one2two" which
is used as a Christian
Bookshop		 and
Coffee
Shop.
Additional
rooms
on
the
first
floor
are
used
as
an
office
and
a
lounge		 for
Church
meetings/activities.
One2two
is a ministry
ofthe Church
in the community.
(a) (b)
The Church
runs the coffee shop
in one2two
and employs
a coffee shop manager
and supervisors.
A coffee
shop committee
is appointed
to plan, monitor,
review, and report to Church
Council. Volunteers
along with		 paid
staff serve and help with the day to day operations
ofthe coffee shop. (b)
Financial,
spiritual
and
moral
support
was provided
for members
serving
across the world
in		 Haiti,
Africa,
Europe and Asia. The Church continued
to support
the work ofone of its missionaries
involved
in		 helping
to iun
homes for men and women
with physical
and/or
learning
disabilities
in Moldova,
expanding
this work into
home
during
this year. Other
missionaries
were supported
financially
in their
primary
task of preaching		 a 5th
the
Gospel. We also provided
help
in related
work including
support
for: Lampeter
Evangelical
church,
Romanian
Ministries
Emanuel
Hospice,
work
in Nepal,
Arab
Media
Centre
project
in France,
work
in Yemen
and for
various
Iranian
brethren
in the church (a) (b)
Special collections
were made
for covid relief (India),
earthquake
survivors
(Haiti), a mother
and baby		 unit
(Israel),
vitamins
for Holocaust
survivors
(Israel),
and at Christmas
for hardship
relief
in
Haiti		 and Eastern
Europe. (b)
The
Church
continued
to administer
a fund
for the
relief of financial
hardship
experienced		 by
individual
members
and non-members.
(b)
The Church continued
to employ an administrative
assistant to enable the church office to be open		 for 5 hours 4
days per week and to help with the efficient running
ofthe church. (a) (b)
A weekly coffee morning
is run to foster fellowship
and counter loneliness
for seniors within the local community.		 (a) (b)
The Church
continued
to edit and
publish
a bi-monthly
magazine
for distribution
(both electronically		 and
in		 print) to
members
and other interested
parties. (a)

2021 2020
Unrestricted Restricted Total Total
funds funds funds funds
Notes F F
INCOME AND ENDOWMENTS FROM
Donations
and		 legacies 403,663 203,867 607,530 479,825
Charitable
activities
The promotion of Christianity 261 261 1,758
Coffee shop 24,411 24,411 20,582
Investment
income		 36 36 253
Other income 89 89 341
Total 428,460 203,867 632,327 502,759
EXPENDITURE ON
Charitable
activities
The promotion ofChristianity 291,670 200,711 492,381 422,632
Coffee shop 58,865 58,865 55,481
Total 350,535 200,711 551,246 478,113
NET INCOME 77,925 3,156 81,081 24,646
RECONCILIATION
OF FUNDS
Total funds brought forward 2,181,378 49,948 2,231,326 2,206,680
TOTAL FUNDS CARRIED FORWARD 2,259,303 53,104 2,312,407 2,231,326

2021 2020
Unrestricted Restricted Total Total
funds funds funds funds
Notes F
FIXEDASSETS
Tangible assets 12 1,849,504 1,849,504 1,843,457
CURRENT ASSETS
Debtors
Cash at bank and in hand		 13 11,088
407,201		 4,420
48,684		 15,508
455,885		 19,779
373,285
418,289 53,104 471,393 393,064
CREDITORS
Amounts
falling due within one year		 14 (8,490) (8,490) (5,195)
NET CURRENT ASSETS 409,799 53,104 462,903 387,869
TOTAL ASSETS LESSCURRENT LIABILITIES 2,259,303 53,104 2,312,40? 2,231,326
NET ASSETS 2,259,303 53,104 2,312,407 2,231,326
FUNDS 16
Unrestricted
funds
Restricted funds		 2,259,303
53,104		 2,181,378
49,948
TOTAL FUNDS 2,312,407 2,231,326

2021 2020
Notes F
Cash flows from operating activities
Cash generated
from operations		 92,023 27,235
Net cash provided
by operating
activities		 92,023 27,235
Cash flows from investing activities
Purchase oftangible
fixed assets		 (9,459) (830)
Interest received 36 253
Net cash used in investing
activities		 ~9,423) ~577)
Change
in cash and cash		 equivalents in
the reporting
period		 82,600 26,658
Cash and cash equivalents at the
beginning
ofthe reporting		 period 373,285 346,627
Cash and cash equivalents at the end of
the reporting
period		 455,885 373,285

RECONCILIATION OF NET IN COME TO NET CASH FLOW FROM OPERATIN G ACTIVITIES
2021 2020
Net income for the reporting period (as per the Statement ofFinancial
Activities) 81,081 24,646
Adjustments
for:
Depreciation
charges		 3,412 7,349
Interest received (36) (253)
Decrease/(increase)
Increase/(decrease)		 in debtors
in creditors		 4,271
3,295		 (4,011)
~496
Net cash provided by operations 92,023 27,235
2. ANALYSIS OF CHANGES IN NET FUNDS
At 1/1/21 Cash flow At 31/12/21
F
Net cash
Cash at bank and in hand 373,285 82,600 455,885
373,285 82,600 455,885
Total 373,285 82,600 455,885

DONATIONS DONATIONS AND LEGACIES AND LEGACIES AND LEGACIES AND LEGACIES
2021 2020
F
Grants 5,667 24,421
Offerings, covenants, gift aid 8 other donations 314,515 318,431
Missionary account 181,336 136,973
Legacies 106,012
607,530 479,825
Grants received, included in the above, are as follows:
2021 2020
F f
Cardiff Council - grant to support local business 10,000
Coronavirus Job Retention Scheme 5,667 14,421
5,667 24,421
INVESTMENT INCOME
2021f 2020
f
Deposit account interest 36 253
INCOME FROM CHARITABLE ACTIVITIES
Activity 2021
F		 2020f
Camps income The promotion ofChristianity 261
House party fees The promotion ofChristianity 1,758
Coffee shop income Coffee shop 24,411 20,582
24,672 22,340

Direct Support
Costs (see costs (see
note 7)
f		 note 8)
F		 Totals
F
The promotion
of Christianity		 467,400 24,981 492,381
Coffee shop 58,865 58,865
526,265 24,981 551,246
DIRECT COSTS OF CHARITABLE ACTIVITIES
2021f 2020f
Staff costs 136,755 140,217
Staff expenses 404 914
Insurance,
fire and security		 10,010 9,449
Missionary
support		 205,220 160,693
Telephone 956 3,302
Sundries 5,633 4,541
Support to Heath Christian Bookshop Trust 10,188 9,750
Discretionary
grant payments		 35,916 11,149
Heat, light 8 water rates 16,099 12,852
Repairs and maintenance 27,581 22,544
Sunday school and youth work 516 712
Gospel Support Wales 1,750 500
Minibuses 741 297
Pulpit supply 3,850 5,525
House party costs 395 2,726
Heath camps 1,442 400
Catering
and hospitality		 1,401 650
Magazine costs 2,675 1,834
Coffee shop direct costs 15,904 12,881
Coffee shop salaries and wages 35,660 37,413
Coffee shop social security 2,115 760
Coffee shop pensions 1,398 1,446
Coffee shop heat light 8 water 2,943 2,981
Media outreach 3,301 2,140
Depreciation 3,412 7,349
526,265 453,025
Within direct costs are grants payable ofF35,916.This includes:
No. f
Grants payable to individuals 17 18,872
Grants payable to institutions 8 17,044
Charitable
Objective
Description		 IndividualsF InstitutionsF Totalf
b
Hardship
relief UK		 4,445 4,445
a
Theological		 training 2,200 2,200
a
Evangelical		 churches + AECW 17,044 17,044
a
Evangelistic		 activities 9,826 9,826
a8b
Support for former pastors		 2,400 2,400
18,872 17,044 35,916

Examples ofgrants awarded Examples ofgrants awarded to institutions
are		 as follows:
Organisation Purpose
Heath Christian
Bookshop		 Sale ofChristian
Books		 10,188
UFM Worldwide Churches representation 10,000
AECW Churches representation 1,000
EMW Churches representation 1,500
Union Foundation Churches representation 1,000
Christian
Institute		 Churches representation 1,000
8. SUPPORT COSTS
Staff Governance
costs Other costs Totals
F F F F
The promotion
of Christianity		 12,007 9,554 3,420 24,981
Included
within
support		 costs are independent examination
fees		 ofF3,420 (2020 - E3,420).
9. TRUSTEES' REMUNERATION AND BENEFITS
The following
payments		 were made to trustees and connected persons:-
Remuneration
and benefits as employees:
2021 2020
F f
K Batstone for pastoral work 7,080 6,932
A W Hughes as pastor 34,328 34,022
L Chorbadjian
for pastoral work		 26,112 25,879

11. PREVIOUS YEAR COMPARATIVES PREVIOUS YEAR COMPARATIVES FOR THE STATENIENT OF FINANCIAL FOR THE STATENIENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
P
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 336,346 143,479 479,825
Charitable
activities
The promotion
of Christianity		 1,758 1,758
Coffee shop 20,582 20,582
Investment
income		 253 253
Other income 341 341
Total 359,280 143,479 502,759
EXPENDITURE ON
Charitable
activities
The promotion
ofChristianity		 275,855 146,777 422,632
Coffee shop 54,775 706 55,481
Total 330,630 147,483 478,113
NET INCOME/(EXPENDITURE) 28,650 (4,004) 24,646
RECONCILIATION
OF FUNDS
Total funds brought forward 2,152,728 53,952 2,206,680
TOTAL FUNDS CARRIED FORWARD 2,181,378 49,948 2,231,326
12. TANGIBLE FIXEDASSETS
Church,
hall 8 Fixtures,
annexe fittings
buildings Manse 8 contents
F
COST
At 1 January 2021 1,486,753 350,000 79,764
Additions 964
At 31 December 2021 1,486,753 350,000 80,728
DEPRECIATION
At 1 January 2021 79,101
Charge for year 670
At 31 December 2021 79,771
NET BOOK VALUE
At 31 December 2021 1,486,753 350,000 957
At 31 December 2020 1,486,753 350,000 663

TANGIBLE FIXEDASSETS - continued
Motor
vehicles Equipment Totals
COST
At 1 January 2021 19,400 90,364 2,026,281
Additions 8,495 9,459
At 31 December 2021 19,400 98,859 2,035,740
DEPRECIATION
At 1 January 2021 17,661 86,062 182,824
Charge for year 435 2,307 3,412
At 31 December 2021 18,096 88,369 186,236
NET BOOK VALUE
At 31 December 2021 1,304 10,490 1,849,504
At 31 December 2020 1,739 4,302 1,843,457
DEBTORS:AMOUNTS
F		 ALLING DUE WITHIN ONE YEAR
2021 2020
E
Other debtors 15,508 19,779
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
F
Other creditors 8,490 5,195

Minimum
lease payments
under non-cancellable
operating		 leases fall due as follows: leases fall due as follows:
2021
f		 2020
Within one year . 331 1,324
Between one and five years 331
331 1,655

Net Transfers
movement between At
At 1/1/21 in funds
F		 funds
f		 31/12/21
F
Unrestricted
funds
General fund 335,399 13,067 (29,451) 319,015
Missionary
fund		 - designated (19,992) 19,992
Gospel Support Wales 2,522 (1,750) 772
Fixed Asset Fund 1,843,457 (3,412) 9,459 1,849,504
Legacy fund 90,012 90,012
2,181,378 77,925 2,259,303
Restricted funds
Missionary
fund		 49,948 3,156 53,104
TOTAL FUNDS 2,231,326 81,081 2,312,407
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources
F		 expended
F		 in funds
f
Unrestricted
funds
General fund 327,448 (314,381) 13,067
Missionary
fund		 - designated (19,992) (19,992)
Gospel Support Wales
Fixed Asset Fund
Legacy fund		 101,012 (1,750)
(3,412)
~11,000)		 (1,750)
(3,412)
90,012
Resb icted funds 428,460 (350,535) 77,925
Missionary
fund		 196,356 (193,200) 3,156
Salary fund
Coffee shop support		 1,375
6,136		 (1,375)
~6.136)
203,867 )200)711 3,156
TOTAL FUNDS 632,327 ~551,246) 81,081

Comparativ es
for movement
in funds
Net Transfers
movement between At
At 1/1/20
F		 in funds
f		 funds
F		 31/12/20
f
Unrestricted
funds
General fund 299,730 55,499 (19,830) 335,399
Missionary fund - designated (19,000) 19,000
Gospel Support Wales
Fixed Asset Fund		 3,022
1,849,976		 (500)
~7,349)		 830 2,522
1,843,457
2,152,728 28,650 2,181,378
Restricted funds
Missionary fund 53,952 (4,004) 49,948
TOTAL FUNDS 2,206,680 24,646 2,231,326

2021 2020
F E
INCOME AND ENDOWMENTS
Donations
and legacies
Grants 5,667 24,421
Offerings,
covenants,		 gift aid &other donations 314,515 318,431
Missionary
account		 181,336 136,973
Legacies 106,012
607,530 479,825
Investment
income
Deposit account interest 36 253
Charitable
activities
Camps income 261
Coffee shop income 24,411 20,582
House party fees 1,758
24,672 22,340
Other income
Miscellaneous
income		 89 341
Total incoming resources 632,327 502,759
EXPENDITURE
Charitable
activities
Wages 126,643 128,289
Social security 4,691 6,289
Pensions 5,421 5,639
Staffexpenses 404 914
Insurance,
fire and security		 10,010 9,449
Missionary
support		 205,220 160,693
Telephone 956 3,302
Sundries 5,633 4,541
Support to Heath Christian Bookshop Trust 10,188 9,750
Discretionary
grant payments		 35,916 11,149
Heat, light 8 water rates 16,099 12,852
Repairs and maintenance 27,581 22,544
Sunday school and youth work 516 712
Gospel Support Wales 1,750 500
Minibuses 741 297
Pulpit supply 3,850 5,525
House party costs 395 2,726
Heath camps 1,442 400
Catering
and hospitality		 1,401 650
Magazine costs 2,675 1,834
Coffee shop direct costs 15,904 12,881
Coffee shop salaries and wages 35,660 37,413
Coffee shop social security 2,115 760
Coffee shop pensions 1,398 1,446
Coffee shop heat light 8 water 2,943 2,981
Media outreach 3,301 2,140
Carried forward 522,853 445,676

2021 2020
Charitable
activities
Brought forward 522,853 445,676
Fixtures and fittings depreciation 670 677
Motor vehide depreciation 435 580
Equipment
depreciation		 2,307 6,092
526,265 453,025
Support costs
Staff costs
Wages 11,389 10,033
Social security 426 149
Pensions 192 491
12,007 10,673
Other
Advertising 1,435 1,584
Heat, light 8 water rates 176 130
Insurance,
fire and security		 1,112 1,050
Repairs and maintenance 708 460
Postage and stationery 2,858 3,210
Flowers and wreaths 517 66
Legal and professional fees 1,547 3,214
Bank charges 1,201 1,281
9,554 10,995
Governance costs
Independent
examination		 fees 3,420 3,420
Total resources expended 551,246 478,113
Net income 81,081 24,646