REGISTERED CHARITY NUMBER: 1118052
Report of the Trustees and
Unaudited Flnanclal Statements
for the Year Ended 31 December 2024
for
HEATH EVANGELICAL CHURCH
MHA (trading name of Maclntyre Hudson LLP)
Limited liability partnership in England & Wales
Registered number OC312313
Elfed House
Oak Tree Court
Cardiff Gale Business Pafk
CARDIFF
County of Cardiff
CF23 8RS

HEATH EVANGELICAL CHURCH
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Page
Report of the Trustees
Independent Examiner's Roport
Statement of Financial Activities
io
Balance Sheet
11
Cash Flow Statement
12
Notes to the Cash Flow Statement
13
Noles lo the Financlal Statements
14 to 23
Detailed Statement of Financial Activltles
24 10 25

HEATH EVANGELICAL CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their report with the financial slalements of the charity for the year ended 31 December 2024. The
trustees have adopted the provisions of Accounting and Reporting by Charities.. Slalement of Recommended Practice
applicable to charities p￿paring their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102) (effective 1 January 2019)-
OBJECTIVES AND ACTIVITIES
Objectives and alms
The objects of the charity {taken from the Goveming Document) are..
to advance the Christian faith in accordance with the Statement of Doctrines referred to in Schedule 1 antj
Schedule 2 of the goveming document in such ways and in such parts of the United Kingdom or the rest of the
world as the Pastor and Elders from time to time may think fit.
bl
as subsidiary lo (a) above {and only as subsidiary) to relieve sickness and financial hardship and to promote
and preserve good health by the provision of funds, goods or services of any kind in such parts of Ihe United
Kingdom or the rest of the world as the Church Council from time to lime may think fit.
Activities and meetings (including those for public benefit)
The following meetings and activities are open to non-members as well as members of the Church. Many of the
meetings are attended by the public. particularty those in the local community-.
SUNDAY
Morning Prayer Meeting
CHURCH SERVICE 10.45am
Moming Sunday Schools (Church Hall & Annexe)
CHURCH SERVICE 6.00 pm
Informal Fellowship Meeting (Church Hall)
THURSDAY
Toddler Group - lemi-time {Chur¢h Hall)
Warm Bank (Annexe)
International Students Bible Study
Men's Reading Group- monthly (one2two)
FRIDAY
Youth Bible Study 11-18 years (Annexel
Youth Activity Meetings
4-11 years {Church Hall)
11-18 years (Church Hall)
Open House for Internationals {one2two)
Seniors. Lunch (first Friday of the monlh)
MONDAY
Missionary Prayer Meeting
Home Bible Study Groups (first Monday of the month)
Young Persons Bible Study
TUESDAY
Seniors Coffee Moming (one2two)
International Ladies, Bible Study lone2two}
Music & Movement (Church Hall)
SATURDAY
Ladies Reading Group monthly lone2two)
WEDNESDAY
Women's Bible Class (Church Hall)
BIBLE STUDY & PRAYER MEETING (Church Hall)
7.30pm
Page 1

HEATH EVANGELICAL CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
OBJECTIVES AND ACTIVITIES
Signlficant activities
The Church allows the Annexe building to be used as a polling station in locallgeneral elections and as an
emergency facility for a neighbouring school. Other Churches, organisations and individuals occasionally made
use of Church facilities by arrangement when there was availability and where those activities were in line with
the Church conslilulion.
The sick, needy and dying (members and non-members) are supported and practical help. These may be visits
to private homes. care homes, hospices or hospitals.
Weddings and funerals are conducted on the Church premises {members and non-members).
The Church raises funds for the relief of suffering in parts of the world that experience great hardship e.g. through
natural disasters.
The Church employs a full-time worker to lead Ihe Inlemational Student Work, support the young people's work
and provide pastoral Ca￿ for young men.
The Church also employs 8 full time Women's Worker to engage In care and discipleship work as well as
evangelism among women of all ages.
Access
The aforementioned activities are for the use and participation of all in the community. In order to give as wide an access
as possible, the following are provided-
Physical a¢ce5S to the church buildings complies with the requirements of the Eqjjality Acl 2010.
Further strategies adopted and activities undertaken to achieve the objects of the chaTity
In order to further the opportunities to engage the cornmunity in the meetings, aclivities and events of the Church, and to
wisely review what is currently done. the following are employed..
Prayer (specific prayer groups, corporate prdyer and personal prayer).
Personal conversation and invitation.
Advertising and publicity (specialist church newspapers, 11yers and leaflets in the community were distributed by
Royal Mail. church magazine. notices and announcements al public church meetings).
Website information, downloads and opportunity for e-mail contact with the Church. The Church has Facebook.
Twitter pages and a YouTube channel.
Wideo Streaming.. Every Sunday. both Morning and Evening SeNi¢es are available as a 'live stream, (via
YouTube) lo anyone who has access to the inlemel. The broadcasts include hymn singing, Bible reading.
prayer and seThon.
Seeking infomiation and advice from relevant individuals, churches and organisations about the spiritual and
practical needs of missions, groups and individuals on a case by case basis.
The Elders and Church Council have regular meetings which function in a manner that monitors and reviews
the activities and objects of the Church.
How the Church measured success In the reporting period
The Elders and Church Council are conscious that it is only in eternity that we will see what the Lord has been doing
amongst us. However, we in no way wish to use this as an excuse to abrogate our responsibilities and. whilst holding on
lo the principle that it is His work, not ours. we endeavour to be faithful slewards. As such we look to see the Gospel
preached. church members and all others worshipping and fellowshipping wllh u5 laught and ministered to. and any
facing hardship Ii)oked after in practical ways. This report sets out financial information which provides some limited
insights into our "success" Other numerical infomation such as our membership roll, ntjmbers of those attending our
meetings and services and "footfall" in our café and the linked Heath Christian Bookshop Can be helpful, bLtI our main
litmus test is the prayer meeting. the Power House of the Church, and even then not in numbers of those attending.. the
real test is whether we are attending on Ihe Throne of Grace, and our success or otherwise in appealing for God's help In
all we seek to do in His Name. We covet MO￿ of His Presence and, whilst we are not ungrateful for the wonders we see
Him dolng In individual lives, we long for greater blesslng through an outpourlng of His Spirfl.
Publlc beneflt
We have referred lo the guidance contained in the Charity Commission's general guidance on public benefit when
reviewing our aims and objectives and in planning our future activities. In particular. the trustees consider how planned
activities will contribute to the aims and objectives they have set.
Page 2

HEATH EVANGELICAL CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
OBJECTIVES AND ACTIVITIES
Grant making
The Church makes discretionary grants to Individuals and institutions. Such support is focused on the following
categories..
Thèological training for ministerial students and others
"Our Missionaries" . Chrlstian workers senl out by the Heath Church
Other missionaries
Pastors
Christian workers
People in financial hardship
The size and duralion of grants are considered al the dISc￿tion of the efders and ￿comMended to Church Council for
approval. In particular we support missionaries and other Christian workers who have been commissioned by our
Church. We only provide such support to individuals and organisations whose beliefs and practices fil with ChLfrch's aims
and objectives. On occasions we also provide humanitarian aid as well as helping in cases of individual financial
hardship. Generally. this will be either given direcuy lo beneficiaries or channelled through a Ifusted intemiediary church
or other organisation.
Volunt¢ers
The charity's different activilies are run mainly by volunteers. most of whom are members of the Church.
The many and varied activities of the Church are made possible by the voluntary work of members. Members give their
unpaid time to such activities as Sunday school and Bible Classes, Youth and Children's Clubs, audio Ministy. website
maintenance, stewarding duties. Church Magazine contributions and editing. and vi51ting the sick and needy.
Individual members hold specifi¢ posts voluntarily. These include the Treasurers (Church and Missionary). Gift Aid
Administrator. Church Secretary. Secretary to the Elders. DBS Administrator. Health and Safety Offi￿r, Chief Steward
and Minibus Keeper. Volunteers help to produce lèaflels for evangelism and Ihe bimonthly prayer diary. This list is not
exhaustive bul it gives a flavour of Ihe breadth ol voluntary work. It is impossible to quantify the hours per annum bul il
runs into the tens of thousands.
Page 3

HEATH EVANGELICAL CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
ACHIEVEMENT AND PERFORMANCE
Charltable activltles
{Referenced to the two maln objects (a) and (b) of the charlty)
The Church met for worship throughoul tha year, twice on Sunday and throughout the week for prayer, Bible study and
activities for young and old. {a}
The Pastor p￿ached on the majority of Sundays; the Pastor did not preach for us on the last Sunday of each
month. Our Assistant Pastors: Andy Christofides preached on 20 oc¢asions and Nathan Munday preached on 15.
Visiting preachers throughout the year were.. Michael Teutsch {Cardiff), Alun Johnson {Cefn Hengoed), Jonalhan
Wilson (Blackpool). Owen Batstone Icardiffj. Scott Moore (EMF), Steve Dyer (Upper cWM￿ch), Roger Carswell,
Philip Eveson Iwrexham) and Gary McKee (Church Member). la}
Recordings of sermons and Bible studies were provided through the website (downloads) and YouTube page. {al
Christianity Explored courses were held (a)
A week-long evangelistic outreach mission was held in October wtlh Roger Carswell leading the meetings. (a)
Financially, the Church was able to meet all its commitments during 2024 through the continued support of ils 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 meetingslactivities.
One21wo is a ministry of the Church in the community. {a) {b)
The Church runs the coffee shop in one2￿0 and employs a coffee shop manager and supervisors. A coffee shop
committee is appoinled to plan. monitor, review. and report to Church Council. Volunteers alon9 Wlth paid staff
serve and help with the day to day operalions of Ihe coffee shop. Ib)
Financial. spiritual and moral support was provided for members serving across the world in Africa, Europe and
Asia. The Church continued lo support the work of one of its missionariès involved in helping to run homes lor
men and women with physical andlor leaming disabilities in Moldova. Other missionaries were supported
financially in their primary task of preaching the Gospel. We also provided help in related work including support
for.. Dai Hankey and the Mercy Church, Llanishen Evangelical Church. Bryn y Groes. Hill Park Baplisl Church.
Equipping Pastors Woddwide and Paul Daniel Jnr. The Church has provided the manse as accommodation for a
Ukrainian family of six. The family vacated the manse in May 2024. {al (b)
A special collection wa5 made at Christmas for work with children in Haiti and Eastern Europe. (b)
The Church continued lo administer a fund for the relief of financial hardship experienced by individual members
and non-members. Ibl
The Church provided the opportunity fr)r the training and development of "apprentices" The majority of the
expenses were supplied by financial supporl from members of the church. The training continued until Ihe end of
August 2024. la).
The Church continued to employ an administrative assistant to enable the Church office to be open for S hours 4
days per week and to help with the efficienl running of the Church. (a) (b)
A weekly coffee morning is run to foster fellowship and counter loneliness tor seniors within the local community- (a) (b)
Christian tslks in morning assemblies for local schools are provided as requested {al
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)
The Chur¢h website. YouTube page and social media accounts continued to be a useful tool for providing Information
worldwide and welcoming electronic contact from website visitors. la)
Hospitslity was provided lo those in need. Ib)
A Warm Bank was held for one day each week (from October to the following February) Ib)
Regular outreach to residential Ca￿ establishments included Bethel House, Lakeside and Ty Coch residential homes. (a)
Progress the Church has made against its oblectlves
Wednesday evening meetings involve a Bible sludy. a time of prayer, and opportunllies to present a review of progress
by the members of the congregation involved in various activities of the Church.
Page 4

HEATH EVANGELICAL CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
Members are encouraged to bring questions or matters ol con￿rn lo the Injslees. The Elders Consider all points raised
and respond as they deem appropriate, keeping other trustees informed at monthly meetings of the full Church Council.
The Elders assess progress on a continual basis al their regular Tuesday evening meetings and bring everything to the
Lord in prayer, feeding back lo the congregation through individual letters, the bi-monthly Church newsletter and
announcements made at the Sunday and other services.
Positive and negative factors that affected tho achievement of objectives and how future plans are affected
We have been blessed with a Pastor and Assistant Pastors who have been enabled to preach to us and leach us in
Ihoughfful and helpful ways. Through this ministry we are seeing new individuals brought to a saving knowledge of
Christ, and Chrlslians growing spiritually.
As well as the ministy. there are many members actively engaged in the work, mosuy unpaid but some paid. as
teachers, helpers. evangelisls. cleaners. book and coffee shop assislanls. missionaries, eneouragers and youth workers.
We are grateful for the tireless effort5 of so many who. in His name, give willingly of their time to wn these activities and
those also who work so hard behind the scenes to make sure that the environment is safe and suitable for these things
to continue. OLrr God is good.
Principal rlsks and uncertalntles
Financially, the Church has had a moderately successful 2024 due to ca￿fUl management and o)ntrol of the budgets.
However, this is tempered by the fall of income from donations and so care should be exercised in 2025. The twstees
have agreed lo increase the deemed free reserves required from £100,000 10 £150,000 as reflected within the reserves
policy. This money would be used in any fulure exlfeme situation to offset the deficit between income and expenditure
whilst remedial action is taken again to alleviate the situation.
Property maintenance during 2024
Routine inspection. servicing, and cyclic maintenance work has continued in compliance with safety and statutory
obligations. General maintenance needs have proved to be greater this year with more extensive work needed on
boilers. the fire detection system. fire extinguishers. and repairs following a break-in.
More major projects have progressed with the internal and extemal redecoration of the Church Hall and replacement of
deteriorating light ffitting5. Preparations have been made for the installation of a new kitchen in the Manse. and for
repainting the external rendering.
However, there remains dÈfficulty in engaging suitable IxintractOfS to undertake planned maintenance work. The
construction industy is busy, and trade prices continue to increase. Replacement of the boiler house roof and rendering
at the rear of 122 Whitchurch Road remain pending.
As reported annually. at some point in the future there will be a major financial requirement for complete re-rooffng of the
main church building and for repainting the ceiling.
FINANCIAL REVIEW
Financlal position
The Statement of Financial Activities reports a net surplus for the financial year of £15.51512023 £47,571). This is Split
as a surplus on unrestricted funds of £28.204 and a timing deficit on restricted ftjnds of £12,689.
DuTing the financial year the Church received an unrestricted legacy donation of £47,000.
It was reported last year that the chU￿h had madg a 'staggering tumaround, following the bleak position of the previous
financlal year. The response resulted in an overall increase in donations by £92,100. This high level of giving has not
been maintained in 2024. Note 3 to the financial statements reF)orts total income from donations and legacies of
£563.698 (2023.. £568.244). If the effecl of Ihe legacy income in each year is removed. then the income from donations
has decreased by £31.546. This position would have been exacefbaled without a one￿ff donation of £20.000 received in
November 2024.
The coffee shop continued to run at a deficit. Direct coffee shop income reported at £61.539 with an 8dditional sum of
£5,979 received by way of restricted donations. Coffee shop expenditure reported al £80,529 including salary costs.
resulting in a deflclt of £13.011 (2023 - net deficit- £12,591).
Camps generated an income of £35,316 wilh costs of £35,058 which meant a surplus of £258 (2023 - net deficit £1,621).
Page 5

HEATH EVANGELICAL CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
FINANCIAL REVIEW
Prln¢lpal funding sourcfrs
The Church's income takes the fomi of regular giving via the Church website, and also directly into the Church's bank
accounts. The donatlon boxes in the foyer have also been re-opened and have proved to be a Significant source of
income.
Income from offerings. gift aid and the missionary account was £513,798 Compared with £542,844 in 2023 (legacies
excluded). Missionary income from donations was £118.146 (2023: £141,493). The decrease in missionary giving is a
concern. Missionary Committee will endeavour to raise the profile Concerning the importance of supporting our
missionaries In 2025.
Total income for the year is reported at £679,254 including a legacy of £47,000 compared lo £672,080 in 2023 which
included a legacy of £20,000.
It was noted last year that 'lt is unknown whether Ihe increased giving will continLFe in 2024 as the increased donations
may have been a response to 8 particular set of circumstances., The eviden￿ suggests that this has not been the case.
we remain careful stewards of the money. mindful that day-tt)-day expenses should be paid from current income.
Finance Committee slated to Church Council the following - "Finance Committee expressed unanimous concern that the
money (in the reserves) should not be spent hastily for the sake of reducing the resetves, and that the money should
only be spent based on merit..
Reserves polley
The total funds held at the year end stand at £2.362.341. of which £46.160 is restricted. However, of this amount the
Church has designated funds of £2,003,415 leaving free reserves of £312,766.
InclLtded wilhin designated funds are the following..
Fixed asset fund of £1,853,415 equal to the nel book value of the fixed assels held.
Car parking land of £100.000 for futu￿ opportunty to purchase land close to Ihe Church building
Essential propety works £50.000
The trustees consider that reserves should not be less than £150.000 at any time. This is a relatively modest value
compared wilh the income and expenditure flows. However. at presenl, free reserves held of £312,766 are in excess of
£150,000.
During 2024, it was agreed that there should be a policy for reducing the amount of the free reserves. The exercise
stsrted in September 2024 when the amount of money in the two reserve bank accounts stood at £433,000. In broad
terms the following was agreed - increase protected reseNes to £150,000 as reflected in this policy,. make a piovision for
funding a car park £100,000-, provision for various infrastructure works on the Church and manse £50.000- Further
estimates and proposals are due for consideration.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governlng document
The Heath Evangelical Church is Conslituled as a charitable trust whose governing d￿Urnent is its constitulion and trust
deed.
Oryanlsational structure
All decisions relating lo the spiritual oversight and overall direction of the Church are taken by Ihe Pastor and Elders. All
other decisions are made by the Church Council which consists of the Pastor. Elders, Deacons and Church officers.
Appolntment of Pastor
The Pastor is elected by the 8dmStted members of the Church by a special resolution passed at a Church meeting.
Page 6

HEATH EVANGELICAL CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Ele¢tion of Elders
Instruction is given lo Church members conceming the biblical qualifications of an Elder. Members of the congregation
are invited to suggest to the Elders names for consideration. From the names suggested to them, and any others the
Elders may consider suitable, the Elders recommend nominees to the Church members, based on the needs of the
Church at that time. Their names are Ihen presented to a meeting of Church members called to elect Elders. Thos6
receiving Ihe votes of at least two thirds of the members P￿sent and voting are considered duly elected. Those elected
are approached by the Pastor and Elders and invited to accept the office. Those persons duly elecled as Elders are
recognised at an Ordination Service.
Elders are elected for life, or as long as they continue to be members of the church, or until they reslgn, or until they are
removed from office, whichever is the earlier. At least every seven years. a recommendation is placed before the Church
members for an election of Elders to be arranged. Should this recommendation be supporled by at least two thirds of
those present and voting. the necessary arrangements are made.
Electlon of Deacons
Deacons are elected to office by a meeting of the Church. They are elected from those who have been members of the
Church for over three years. Vacancies in the Diaconate are filled by those nominations obtaining the largest number of
votes at a Church meeting, provided they receive a minimum of one third of those present and voting. Nominations for
election are submitted to the Church Secretary and signed by the PToposer, seconder and nominee. All must be
members of the Church.
Induction and training of new trustees
Any new deacon elected must have been a member of the Church for a minimum of three years. The pastor, elders.
deacons. secretary and treasurer are all trustees. In practice. new trustees have been members for much longer than
this. This experience is of great benefit in tetms of familiarising trustees wrth the day to day functioning of the Church and
ils administrative systems. Information regarding the committees of the Church an¢J roles of key personnel is provided in
the annual Members. Directory. Trnstees will have re￿IVed the accounts of the Church for at least the previous three
years. New trustees are provided with booklets on the roles and duties of trustees of charities, pvblished by the Charity
Commission. The Church Secretary briets new trustees on the pro￿dUreS and pra¢lices that are unique lo Church
Council members. The Church Constitulion is provided and it gives more detailed information on procedures and
practices, including the objèctives of the Church.
Key management remuneration
An important pay principle in our pay policies is that our pay scales, salaries and benefrts are proportionate to the
complexity of rolel responsibilitie5. We aim to pay around the median for similar roles in similar organisalions bul not
compete on salaries within the public OT private sectors. To help us achieve this, we monitor similar charity sector pay
trends through available sources.
Related partles
The charity has several trustees in common with Heath Christian Bookshop Trust and has given financial support to this
organisation during the year.
Risk management
The trustees have a duty to identify and revlew the risks to which the charity is exposed and lo ensure appropriate
controls are in place tr) provide reasonable assurance against fraud and error.
The Church has both a Safeguarding Policy and Safeguarding Guidglines which have been approved by and lodged with
the Churches Child Protection Advisory Service. Disclosure and Barring Service (DBS) Disclosures have been sought
and re¢efved for all trustees of the Church and for those who work with children and vulnerable adults in the Church.
There is a rolling programme for updating I renewing these DBS Disclosures. The Health and Safety Policy has been
revised to ensure compliance with current recommendations. Key personnel have been consulted and the Policy given to
all relevant staff. Adaptations and improvements have been made to the Church premises to ensure compliance with the
Equality Act 2010. Insurance cover was sel in the light of independent advice. The trustees comply with Charity
Commission advice and directives in the running of ihe Church.
The Church's finances a￿ subje¢l to extemal independent examination. During 2024. day trj day expenditure was
managed from the church income. The church reserves were utillsed for agreed and controlled expenditure for specific
needs and issues.
The trustees are satisfied that any major rlsks are being assessed and systems put In place for Iheir mitigation.
Page 7

HEATH EVANGELICAL CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
REFERENCE AND ADMINISTRATIVE DET￿Ls
Reglstered Charlty number
1118052
Prlnclpal addrefys
122 Whttchurch Roed
Heath
CARDIFF
County of Cardiff
CF14 3LZ
T￿￿ts￿S
R W Akrill (Eld8r}
A J Barker {Eld@r)
K Balstone (Elder)
L Chorbadjian (Elder)
A ChrislDfideB {Asslslant Pastor and Elder)- untll 31 Mar¢h 2025
D E Davle$ (Elder)
W G Evans (Elder)
A W Hughe¥ {PastDr)
N Munday {Asslstant Pastor an(1 Elder)- appointed 18 May 2024
K J OrGhard {Elderl
M S Pad(nlanather {Elder)- appointed March 2024
P W TenGh (Elder)
The folk￿ng Tnjsleos stood down October 2024:
T Cros8 (Deacon)
A Donlon (Deacon)
M Fordo (Deacon)
J Gigg (Treasurer)
G GTiZg119 (Deacon)
R Hate {SeGretary)
A Jones {DegGon)
J G Jones {Deaconl
J Musty {Deacon>
C Prolhero (Deacon)
M J Pugh (Deacon)
G R Roberts (Deacon)
G Seymour (Deacon)
Indèpendent Examlner
MHA {tr8dlng name of Maclntyre Hudson LLP}
Limited liability partnership in England & W8le5
Registered number OC312313
Elfed House
Oak Tree Court
Cardiff Gate Business Park
CARDIFF
CF23 8RS
Approved by orderof the Board of Trustses on IU 14.... h ..3.0,I£....
and slgned on Its behalf by-.
ard- Elder and Trustee
Pag8 8

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
HEATH EVANGELICAL CHURCH
Independent examlner's report to the trustees of Heath Evangellcal Church
I report to the charity tnjstees on my examination of the accounts of Heath Evangelical Church (the Trust) for the year
ended 31 December 2024.
Responsibilittes and basls of report
As the charity Iwstees Df the Trust you are responsible for the preparation of the accounts in a¢¢ordance with the
requirements of the Charities Act 2011 {'the AcV)-
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in cairying out
my examination I have followed all applicable Directions given by the Charity Commission under Section 145{5l(b) of the
Independent examiner's statement
Since your charity's gross income exceeded £250.000 your examiner must be a member of a listed body. I can confimi
that l am qualified to undertake the examination be¢ause l am a member of the Association of Chartered Certified
Accountants. which is one of the listed bodies.
I have completed my examination. I confirrn that no material matters have come to my attention in connection with the
examination giving me cause lo believe that in any material respect:
accounting records were not kept in respect of the Trust as required by Section 130 of the Act- or
the accounts do not a¢cord with those records.. or
the accounts do not comply with the applicable requirements Con￿rning the fomi and content of accounts set out
in the Charities (Accounts and Reports) Regulations 2008 other than any requiTrment that the accounts give a
true and fair view which is not a matter considered as part of an independent examination.
I have no concem5 and have come across no other matters in connection with the examination lo which attention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Julia Mortimer FCCA
MHA (trading name of Maclntyre Hudson LLP)
Limited liability partnership in England & Wales
RegiSte￿d number OC312313
CARDIFF
CF23 8RS
Date:
Page 9

HEATH EVANGELICAL CHURCH
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
Total
funds
2023
Total
funds
Unrestricted
funds
Reslricled
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
420.118
143,580
563,698
568,244
Charitable activitie$
The promotion ol Christianity
Coffee shop
36,166
61,539
36,166
61,539
33,043
61,958
Investment income
Other income
9,509
7,838
504
10,013
7,838
5,587
3,248
Total
535 170
144.084
679.254
672,080
EXPENDITURE ON
Charitable activitSes
The promotion of Christianity
Coffee shop
433,101
73.865
150,109
6.664
583,210
80.529
543,605
80,904
Total
506,966
156.773
663.739
624.509
NET INCOMEI{EXPENDITURE)
28,204
{12.689}
15.515
47.571
RECONCILIATION OF FUNDS
Totsl fvnds brought forward
2.287,977
58.849
2,346.826
2,299.255
TOTAL FUNDS CARRIED FORWARD
2.316.181
46.160
2.362.341
2,346.826
The notes fomi part of these financi81 slalements
Page 10

HEATH EVANGELICAL CHURCH
BALANCE SHEET
31 DECEMBER 2024
2024
Total
funds
2023
Total
fvnds
Unrestricted
funds
Restrtcted
fvnds
Notes
FIXED ASSETS
Tangible assets
12
1,853,415
1,853,415
1,843,892
CURRENT ASSETS
Debtors
Cash at bank and In hand
13
20,049
2,383
22,432
494 209
24,465
470,481
46.160
516,641
511.286
CREDITORS
Amounts falling due withln one year
14
{7.715)
(7,715)
{8,352)
NET CURRENT ASSETS
502,934
TOTAL ASSETS LESS CURRENT LIABILITIES
2,316.181
46.160
2,362.341
2.346.826
NET ASSETS
2316 181
2.346 826
FUNDS
Unrestmctad funds
Restricted funds
16
2.316.181
46.160
2.287,977
TOTAL FUNDS
2.362.341
2.346 S26
The financial 8tatements were approved by the Board of TnJste8s 8nd authori8￿1 for issue on
JL¥...￿l￿¥.￿￿..kn.Ikn...... and were signed on behalf by:
anl- Eider and Trustee
The noles fom) part of Ihe8e finandal stalenHIts
Pa9e 11

HEATH EVANGELICAL CHURCH
CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Notes
Cash flows from operating activltles
Cash generated from operations
17,641
29.529
Net cash provided by operating activities
17,641
Cash flows from investing activltigs
Purchase of tangible fixed assets
Interest received
{20,266)
10,013
5.587
Net cash (used inyprovided by investing activltles
10,253)
5.587
Change in cash and cash equlvalents in
the reporting period
Cash and cash equivalent$ at the
beginning of the reporting period
7.388
35,116
486.821
451,705
Cash and cash equivalents at the end of
the reporting period
494,209
486.821
The notes forni part of these financial statements
Page 12

HEATH EVANGELICAL CHURCH
NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2024
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2024
2023
Net income for the Teporting perlod (as per the Statement of Flnaneial
Actlvities}
Adjustments for:
Depreciation charges
Interest received
Decreasel{increase) in debtors
Decrease in creditors
15,515
47,571
10.743
(10,013)
2,033
637
4,421
(5,587)
116.650)
226
Not cash provlded by operatlons
17,641
29.529
ANALYSIS OF CHANGES IN NET FUNDS
At 111124
Cash flow
At 31112124
Net cash
Cash at bank and in hand
486.821
7,388
494.209
486.821
7.388
494.209
Total
486,821
7,388
494.209
The notes form part of these financial statements
Page 13

HEATH EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
STATUTORY INFORMATION
Heath Evangelical Church Ss an unincorporated charity in Wales within the United Kingdom. The principal
address is 122 Whilchurch Road, Heath. Cardiff, CF14 3LZ.
The financial statements are presented In Sterling (£), the charity's functional currency, and rounded to Ihe
nearest pound.
The principal activities and nature of the charity's operations is to advance the Christian faith, to relieve sickness
and financial hardship and to preserve good health by the provision of lunds. goods or seNi¢es of any kind in
such parts of the United Kingdom or the rest of the world as the Pastors, Elders and Church Council from time to
time may think fit.
The significant accounting policies applied in the preparation of these financial statements are set out below.
These policies have been consistently applied to all years presented unless otherwise stated.
ACCOUNTING POLICIES
BASIS OF PREPARING THE FINANCIAL STATEMENTS
The financial slalements of the charity. which is a public benefit entity under FRS 102, have been prepared in
accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities= Slalement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financtal
Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 (effective 1 January 2019}'. Financial
Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the
Charities Act 2011. The financial slalemenls have been prepared under the historical cost convention.
The financial statements have been prepared to give a 'true and fair, vlew and have departed from the Charities
{Accounts and Reports) Regulations 2008 only to the extent to provide a Irue and fairf view. This departure has
involved following the Accounting and Reporting by Charities.. Statement of Recommended Practi￿ applicable to
charities preparing their accounts in accordance wtlh the Financial Reporting Standard applicable in the UK and
Republic of Ireland issued in October 2019 rather than the A¢¢ounting and Reporting by Charities- Slalement of
Recommended Practice effective from 1 April 2005 which has Sin￿ been withdrawn.
There have been no material ijepartures from Financral Reporting Standard 102.
Going concern
In light of Ihe Charit￿s free re5eNes held and cash flow management. no material uncertainties exist relating to
events or conditions that may cast significant doubt upon the entity's ability to conlFnue as a going cOn￿rn.
INCOME
All income is recognised in the Slalement of Financial Activities once Ihe charity has entitlement to th8 funds, il is
probable that the income will be received and the amount can be measured reliably.
Donations and legacies income includes donations and gifts thal provide core fvnding or ale of a general nature
and are recognised where there is entitlement, probability of receipt and the amount can be measured with
sufficient reliability. Such income is only deferred when the donor specifies it must be used in future accounting
periods or the donor has imposed conditions which musl be met before the charity has uncondits'onal entiuemenl.
Income from charitable activities includgs income received from camps. coffee shop and similar sources. This
income is re￿gnised as the related service is provided and there is enliltement. probability of receipt and the
amount can be measured with sufficient reliability. Such income is only deferred when the amounts received are
in advance of the performance of the servlce lo which it relates.
Investment income is recognised on a receivable basis.
EXPENDITURE
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the
charity to that expenditure, It is probable that a transfer of economic benefits wlll be required in settlement and
the amount of Ihe obligation can be measured reliably. Expendtture is accounted for on an accruals basis and
has been classified under headings Ihat aggregate all cost related lo the category. Where costs cannot be
directly attributed to particular headings. they have been allo¢a*ed to activities on a basis consistent with the use
of resources.
Page 14
continued...

HEATH EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
ACCOUNTING POLICIES - continued
EXPENDITURE
Charitable expenditure comprises those costs incurred by the charity in the delivery of its aclivilies and services
for its beneficiaries. It includes both costs that can be allocated dire¢ily to such activities and those costs of an
indirect nature necessary to support them.
Support costs are those costs that, whilst necessary to deliver an activity, do not themselves produce or
constitute the output of the charitable activity. This includes govemance costs which are those cosls associated
with meeting the constitutional and statutory requirements of the charity.
ALLOCATION AND APPORTIONMENT OF COSTS
Support costs are those functions that a5SlSt the work of the charity but do not directly undertake charitable
activities. Support costs include staff costs, finance costs. general office and premises costs. and govemance
costs which support the activities of the charity. These costs have been allocated to charitable activities on a
basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly-
others are apportioned on an appropriate basis.
Flnancial instruments
The charity only has financial assets and financial liabilities of a kind that qualfy as a basic financial instrument.
Basic financial instruments are initially recognised at transaction value and subsequenuy measured at their
settlement value.
Debtors
Trade debtors and other debtors are recognised at the settiemenl amount due after any trade discounts i)ffered.
Prepayments are valued al the amount prepaid net of any trade discoun15 due.
Creditors
Creditors are recognised where the charity has a present obligation resulting from a past event Ihal will probably
result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or
estimated reliably. Credilors are nomalty recognised at their setuemenl amount after allowing for any trade
discounts due.
TANGIBLE FIXED ASSETS
Fixed assets are capitalised at cost.
The charity has previously adopted a policy of revaluing ils freehold property to fair value, however advantage
has been taken of the transitional exemptions of FRS 102 and the previous revalued amount is now being treated
as deemed cost.
Depreciation is calculated so as to write off the cost of an asset. less ils eslimated residual value, over the useful
life of that asset as follows:
Manse
Improvements to Manse
Fixtures, fitting5 and contents
Molorvehides
Equipment
- 2°A on cost
100/0 on cost
250/0 on cost
25 /0 on reducing balance
- 25/0 on cost
Depreciation is not charged on Ihe church h811 and annexe building 8$ the building is a historic church where a
contribution to knowledge and culture is ancillary to faith akin lo a herikge asset. The Church Council are
committed to ensurfng they are maintsined to a high standard.
TAXATION
The charity is exempt from tax on its charilable activities.
FUND ACCOUNTING
Unrestricted funds can bo used in accordance with the charitable objectives at the discrellon of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrlctions
arise when specified by the donor or when funds are raised for particular restricted purposes.
Designated funds are created for specific purposes at the discretion of Ihe trustees.
Page 15
continued..

HEATH EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS- CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
ACCOUNTING POLICIES - contlnu¢d
FUND ACCOUNTING
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
DONATIONS AND LEGACIES
2024
2023
Offerings, covenants, gift aid & other donations
Missionary SUPPOrt
Welsh Government- Homes for Ukraine Scheme
Legacies
395,652
118,146
2,900
47,000
401.351
141,493
5,400
20.000
563,698
568.244
INVESTMENT INCOME
2024
2023
Deposit ac¢ount interest
10.013
5.587
INCOME FROM CHARITABLE ACTIVITIES
2024
2023
Activity
The promotion of Christianity
The promotion of Christianity
Coffee shop
Camps income
House party fees
Coffee shop income
35.316
850
61.539
33,043
61,958
97.705
95,001
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 7)
Support
costs (see
note 81
Totals
The promotion of Christianity
Coffee shop
552,810
80,529
30,400
583,210
80.529
633,339
30,400
663,739
DIRECT COSTS OF CHARrrABLE ACTIVITIES
2024
2023
Staff costs
Staff expenses
Insurance. fire and security
Missionary 5UPPOrt
Telephone
Sundries
Support to Healh Chrfstian Bookshop Trust
Discretionary grant payments
Heal, light & water rates
Repairs and maintenance
Sunday school and youth work
Gospel Support Wales
Minibuses
Pulpil supply
178.896
5.362
11,683
150,060
2.172
17,260
13,135
50,560
41.954
27.154
1,692
400
2,281
1,501
184,653
3,412
8,551
163,026
853
5,887
9.613
41.146
29,042
19.224
1,326
2.850
2.107
884
Carried forward
504,110
472,574
Page 16
continued...

HEATH EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
DIRECT COSTS OF CHARITABLE ACTIVITIES . continued
2024
2023
Brought forward
Healh camps
Catering and hospttality
Magazine cosls
Coffee shop direct costs
Coffee shop salaries and wages
Coffee shop social security
Coffee shop pensions
Coffee shop heat. light & water and repalrs
Media outreach
Depreciation
51)4,110
35,058
2,860
39
28,581
42,946
2.527
1,818
4,657
472.574
34.664
2,497
1.819
25.554
42,720
2.370
1,855
6,563
288
10,743
633.339
595.325
Within direcl costs are grants payable of £50.560. This includes..
Grants payable to individuals
Grants payable to inslilulions
13
12
29.425
21,135
Charitable
Objective
DescTiPtion
Individuals
Institutions
Total
Hardship relief UK
Theological training
Evangelical Churches and other
Evangelistic activities
Support for fomier pastors
4,850
200
4.850
200
21,135
21.975
2.400
21.135
21,975
2.400
8&b
29,425
21.135
50.560
Examples of grants awarded to institutions are as follows..
Organisation
Llanishen Evangelical Church
Mercy Church
Hill Park Baptist Church
Gra￿ and Tnjth Christian Congregation
AECW
Evangelical Movement of Wales
Union Foundation
Affinity
Purpose
Churches representation
Churches representation
Churches representation
Israell Gaza appeal
Churches representation
Churches representation
Churches representation
Churches representation
5.000
5.000
3.000
2,235
1,000
1.000
1.000
1,000
In addillon to the above, Support to Heath Christian Bookshop Trust includes a grant of £13,00012023: £9,000)
for Ihe purpose of the sale of Chrtslian books.
Page 17
continued...

HEATH EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS . CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
SUPPORT COSTS
Staff
costs
Governance
costs
Other
Totals
The promotion of Christianity
3,780
30,400
Included within support costs are independent examlnation fees of £3,78012023'. £3.7801.
TRLISTEES. REMUNERATION AND BENEFITS
The followlng payments were made to trustees and connected persons.. .
Remuneration and benefits as employees {Gro$s pay and employers pension contributions)..
2024
2023
K Batstone for pastoral work
A W Hughes as pastor
L Chorbadjian for pastoral work
A Christofides for pastoral work
5,668
45.450
27,105
36.700
46,539
28.379
37.378
TRUSTEES. EXPENSES
There were no tnjstees, expenses paid for Ihe year ended 31 December 2024 or for the year ended 31
December 2023.
10.
STAFF COSTS
2024
2023
Wages and salaries
Social security ¢os15
Pension costs
221.354
12.691
10,192
225,855
12,212
9.894
244,237
247.961
The average number of staff employed by the charity during the financial year amounted to 11 {2023'. 131-
No employee eamed more than £60.000 during the year.
Page 18
continued...

HEATH EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS . CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
11.
PREVIOUS YEAR COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
Restricted
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
360,406
207,838
568,244
Charltable activities
The promotion of ChristFantly
Coffee Shop
33,043
61,958
33,043
61,958
Investment income
Other income
5.587
3,248
5,587
3.248
Total
464,242
207,838
672.080
EXPENDITURE ON
Charitable a¢tivities
The promotion of Christianity
Coffee shop
372,241
74,549
171.364
6,355
543,605
80.904
Total
446,790
177.719
624,509
NET INCOME
17.452
30.119
47.571
RECONCILIATION OF FUNDS
Total funds brought forward
2,270.525
28.730
2.299,255
TOTAL FUNDS CARRIED FORWARD
2.287.977
58.849
2,346.826
12.
TANGIBLE FIXED ASSETS
Church,
hall &
annexe
buildings
Improvements
to Manse
Manse
COST
At 1 January 2024
Additions
1,486,753
350.000
18.002
At 31 December 2024
1,486.753
350.000
18,002
DEPRECIATION
Al 1 January 2024
Charge for year
7.000
At 31 December 2024
7,000
NET 800K VALUE
At 31 December 2024
1.486.753
343,000
18,002
At 31 December 2023
1,486,753
350.000
Page 19
conlinued..-

HEATH EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
12.
TANGIBLE FIXED ASSETS - ¢ontinued
Fixtures,
rillings
& contents
Motor
vehicles
Equipment
Totals
COST
At 1 January 2024
Additions
30.305
19.400
41,896
2,264
1,928,354
20,266
At 31 December 2024
30,305
19,400
44,160
1.948.620
DEPRECIATION
Al 1 January 2024
Charge foryear
29.242
574
18,667
183
36,553
2,986
84.462
10,743
At 31 December 2024
29,816
18,850
39.539
95.205
NET BOOKVALUE
Al 31 December 2024
489
550
4,621
1.853.415
At 31 December 2023
1.063
733
5,343
1,843,892
Depreciation is not charged on the church hall and annexe building a5 the building is a historic church where a
contribution to knowledge and culture is ancillary to faith. The Church Council are committed to ensufing they are
maintained to a high standard.
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Gift aid recoverable
Prepayments and accrued income
8.373
14.059
10,051
14,414
22,432
24,465
14.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Taxab'on and social security
Other creditors
1.699
6.653
7,715
7,715
8,352
15.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
2024
2023
Wtlhin one year
Between one and five years
1,657
3.729
1,657
5,386
7,043
The total lease paymenls recognised as an expense in the year amounted to £1,699 (2023.. £1,736).
Page 20
continued...

HEATH EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
16.
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
beiween
funds
At
31112124
At 111124
Unrestrlcted funds
General fund
Missionary fund - designated
Legacy fund
Fixed Asset Fund
Car parking land
Essential propety works
395,220
106,820
(19,008)
(48.865)
(10,743)
(189.274)
19.008
312.766
48,865
1.843,892
20.266
100,000
50,000
1.853,415
100.000
50.000
2,287,977
28,204
Restricted funds
Missionary fund
Camps fijnd
2,316,181
38,849
20.000
112,689)
26,160
20.000
58.849
12.689)
46.160
TOTAL FUNDS
2.346.826
15.515
2.362,341
Net movement in funds. included in the above are as follows-
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fvnd
Missionary fund - designated
Legacy fund
Fixed A$5et Fund
535,170
{428,350)
{19,008)
{48,865}
10.743)
106,820
{19.008)
(48.865}
10,743>
535.170
Restricted funds
Missionary fund
Coffee shop lund
Special appeals. collections and other
giving
Contribution to salaries
(506.9661
28.204
118,649
6.664
(131,338)
(6.664)
{12.689)
13,771
5.000
113,7711
144,084
156,773
12.689)
TOTAL FUNDS
679.254
663.739)
15.515
Page 21
continued...

HEATH EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
16.
MOVEMENT IN FUNDS- Continued
Comparatives for movement in funds
Net
movement
in funds
Transfers
between
funds
At
31112123
At 111123
Unrestricted fund$
General fvnd
Missionary fund - designated
Legacy fvnd
Gospel Support Wales
Fixed Asset Fund
372,875
42,337
{19,992)
(19,992)
19,992
395,220
48,865
472
1,848 313
48,865
(472)
1,843.892
2,270.525
17.452
Restricted funds
Missionary fund
Camps fund
2.287.977
28,730
10,119
20.000
38,849
20,000
28.730
30.119
58,849
TOTAL FUNDS
2.299.255
47.571
2,346.826
Comparative net movement in funds. included in the above are as follows..
Incoming
resources
Resources
expended
Movemenl
in funds
Unrestricted funds
General fvnd
Missionary fund - designated
Gospel Support Wales
Fixed Asset Fund
464,242
(421.905)
{19,992)
{472)
42.337
{19,992)
(472)
464.242
Restricted funds
Missionary lund
Coffee shop fund
Camps fund
(446.790)
17,452
181,483
6.355
20.000
1171,364)
{6.355)
10.119
207.838
177.719)
30.119
TOTAL FUNDS
672,080
624,509)
47,571
Designated funds
The missionary fund ha5 been set up to deal with income which has been designated by the Church lor
missionary work.
The fixed asset fund represents the net book value of the tangible fixed assets.
The legacy fund was set up in 2021 followlng the re￿Ipt of a new legacy in the prior 2021 financial ygar of
£101,012. The Trustee Board set aside the funds lo segregate for inlemally agreed use, including covering salary
costs for the new Assistant Pastor who took up post February 2022. The remainder of this fund was fully
utilised in 2024.
A new designated fund of £100.000 was approved by the trustees in the year to Set aside funds for a potential
opportunity lo acquire land close to the church for car parking facilrties.
A new designated fund of £SO.000 was approved by the truslees in the year for planned essential propety works
identified by the propety committee.
Page 22
continued..

HEATH EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
16.
MOVEMENT IN FUNDS . contlnued
Restricted funds
The missionary fund exists to provide financial support to church missionaries in various parts of the world. It is
maintained by donations received.
The coffee shop support fund represents specific donations and the associated gift aid on donations given
directly to support the coffee shop.
other special appeals. collections and giving - restricted as applicable to the relevant appeal, collection or giving.
Camps fijnd - a legacy of £20,000 was received lowards the end of 2023 lo be used by the church lo all¢)W
children lo attend the various church camps. No spend was incurred on this fund in 2024.
Prior year only
The Gospel Support Wales fund was set up using a legacy fund ￿ceiVed during 2016. The lund was used to
support missionary activity within Wales and the rest of the UK
TRANSFERS BETWEEN FUNDS
A transfer of £20,266 was made from the general fund to the designated fixed asset fund in respect of fixed asset
additions in the year.
The Church designated £19,008 of unrestricted income to be used for Missionary work.
During the year the tnjstees approved two new designated funds:
1. Car parking land opportunity £100,000
2. Essential property works £50,000
Prior year
The Church designated £19,992 of unrestricted income to be used for Missionary work.
EMPLOYEE BENEFIT OBLIGATIONS
17.
The charity contributes to individual stakeholder pensions. The assets of Ihe scheme5 are held separately from
those of the charity in independently administered funds. The pension cost charge represents contribulions due
to the employees of the charity and amounted to £10,192 (2023.. £9,894). Outstanding contributions at the year
end amounted to £Nil {2023- £Nil).
18.
RELATED PARTY DISCLOSURES
The charity is connected with the Healh Christian Bookshop Trust in that it has trustees in common. During the
year, financial support of £13,135 (2023.. £9,613) was given of whith £13.000 {2023.' £9.0001 is from the Church
and £135 (2023.. £6131 is reslricted gifts including tax refvnds. There was no balan￿ outstanding at the year end.
O Batstone (son of a trustee) received a grant of £600 {2023- £1,200) as a restricted gift along with £150 (2023..
£1001 for speaking engagements within the Church.
G Jones (son of a Ituslee) received support costs of £2.144 {2023'. £4.1451 which was funded via restricled
donations received by the Church.
During the year the charity recelved a legacy of £47,000 from a close famlly member of a trustee.
The total unconditional donations made to the charity by Ils Irustees amounted to £67.085 {2023: £52.673). In
addition, several trustees made donations reslricled to providing support lo Church missionaries totalling £13,793
(2023.. £14,916).
The total employment benefits of trustees and key management personnel of the charfty were £123,28912023.'
£125,710).
Page 23

HEATH EVANGELICAL CHURCH
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
INCOME AND ENDOWMENTS
Donatlons and legacles
Offerings, covenants, grfi aid & other donations
Missionary support
Welsh Government- Homes for Ukraine Scheme
Legacies
395,652
118.146
2.900
47.000
401,351
141,493
5,400
20,000
563,698
568.244
Investrnent income
Deposit account interest
10.013
5,587
Charitable activltles
Camps income
Coffee shop income
House party fees
35.316
61,539
850
33,043
61,958
97,705
95.001
Other income
Miscellaneous income
7,838
3.248
Total incoming resources
679.254
672.080
EXPENDrruRE
Charitable activities
Wages
Staff expenses
Insurance, fire and security
Missionary support
Telephone
Sundries
Support to Heath Christian Bookshop Trust
Discretionary grant payments
Heat, light & water rates
Repairs and maintenance
Sunday school and youth work
Gospel Support Wales
Minibuses
Pulpit supply
Heath camps
Catering and hospitality
Magazine costs
Coffee shop direct costs
Coffee shop salaries and wages
Coffee shop social security
Coffee shop pensions
Coffee shop heat light & water
Media oulreach
Deprecialion of tangible fixed assets
178.896
5,362
11.683
150.060
2,172
17,260
13.135
50.560
41,954
27.370
1,692
400
2.281
1.501
35,058
2,860
39
28,581
42.946
2,527
1.818
4,441
184,653
3.412
8.551
163.026
853
5.887
9,613
41,146
29.042
19,224
1.326
2,850
2.107
884
34.664
2.497
1.819
25,554
42,720
2,370
1.855
6,563
288
4.421
10,743
633.339
595,325
This page does not form part ol the stalutory financial statements
Page 24

HEATH EVANGELICAL CHURCH
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Support costs
Staff ¢osts
Wages
Social Security
Pensions
16,250
987
813
14,820
802
741
18.050
16.363
Other
Advertising
Heat, light & water rates
Insurance. fire and security
Repairs and maintenance
Postage and stationery
Flowers and wreaths
Legal and professional fees
Bank charges
1,578
424
1,298
559
2,325
452
522
1.412
1,074
293
950
392
3,807
733
614
1.178
8,570
9,041
GovemancÈ costs
Independent examination fees
3,780
3.780
Total resources expended
663.739
624.509
Net income
15,515
47.571
This page does not form part of Ihe stalulory financial statements
Page 25