2025-08-31-accounts

CHARITY REGISTRATION NUMBER: 1127992

Bridgend United Area

Unaudited Financial Statements

For the year ended 31 August 2025

Bridgend United Area

Financial Statements

Year ended 31 August 2025

	Page
Trustees' annual report	1
Independent examiner's report to the trustees	7
Statement of financial activities	8
Statement of financial position	9
Notes to the financial statements	10

Bridgend United Area

Trustees' Annual Report

Year ended 31 August 2025

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 August 2025.

Reference and administrative details

Registered charity name	Bridgend United Area
Charity registration number	1127992
Principal office	29A Felindre Road
	Pencoed
	Bridgend
	CF35 5PB
The trustees
	Rev J Hanson
	Mr N Thomas
	Mrs J Lewis
	Mrs S Baker
	Rev J Humphreys
	Mr P Benjamin
	Ms AJ Reed
	Mr A Granville
	Mr M W Boyles
	Mrs R J Ward
	Mrs E C Griffiths
	Mrs M R Bradshaw
	Mrs H A Phillips
	Mrs I Stinton
	Mrs J Stinton
	Rev M Stinton
	Rev M Spain
	Rev R Gillion

Independent examiner

Mr David Gwyn J. Williams B.A.,F.C.A

Structure, governance and management

The trustees who served during the year and since the year end are set out within the Legal and Administrative Information. Trustees are appointed by the board of trustees and serve for three years after which period they may put themselves forward for re-appointment.

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Bridgend United Area

Trustees' Annual Report (continued)

Year ended 31 August 2025

Objectives and activities

The purposes of the Methodist Church are and shall be deemed to have been since the date of union in the advancement of:

a) The Christian Faith in accordance with the doctrinal standards and discipline of the Methodist Church.

b) Any charitable purpose for the time being of any connexional, district, circuit, local or other organisation of the Methodist Church.

c) Any charitable purpose for the time being of any society or institution subsidiary or ancillary to the Methodist Church.

d) Any purpose for the time being of any charity being a charity subsidiary or ancillary to the Methodist Church.

The area mission policy is set out in a separate document (the area constitution) and was approved by the area meeting (as charity Trustees) on 17th March 2005.

Essentially it provides for:

• 1) Ministerial oversight and pastoral care of the seven local churches in the area.

• 2) The support of a ministry team of three Presbyters (ministers).

• 3) The maintenance of three manses.

In planning our activities for the year, we kept in mind the Charity Commission guidance on public benefit at our trustee meetings.

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Bridgend United Area

Trustees' Annual Report (continued)

Year ended 31 August 2025

Achievements and performance

The Bridgend United Area was made aware of a number of non-conformities which existed early on in the year.

The first non-compliance was that the Charity Commission had not received any accounts for the year ending 2021/22. A finance working party was set up comprising of Neville Thomas, Win Griffiths, Phillips Benjamin, Phillips Stinton and Amanda Reed to address the issue. With the cooperation of out Accountants, Clay Shaw Thomas, the accounts for the year ending 2021/22 were subsequently forwarded to the Charity Commission in March 2024. Also the accounts for the year ending 2022/23 and 2023/24 were completed and issued to the commission before the deadline.

Another non-compliance reported was that all quinquennial inspections for the Churches and Manses of the area were out of date. The Area Property Officer Phillip Stinton has been in negotiations with a qualified surveyor and a programme of inspections are planned for the next financial year.

Administration

The Bridgend United Area confirmed the following Appointments as its March 2024 meeting

• Ceri Griffiths - Area Clerk

• Phillip Benjamin - Minute Secretary

• Amanda Reed - Area Treasurer

The following posts still remain vacant;

Communication Officer, Missions and Evangelism Officer, GDPR Officer and Youth Officer.

The role of Local Preachers Secretary also remains vacant following the passing away of Rosaline Maddy.

Membership

270 people were reported on the current membership and adherents' roll. This represents a decrease of 5 on the numbers recorded last year. The Bridgend United Area is drawn from churches in Bridgend, Brynna (and Llanharan), Cefn Cribwr, Gilfach Goch, Ogmore Vale and Tondu although there are ongoing discussions at Tondu on the Structural safety of the building and financial problems..

Staffing, Ministers and Officers

The Chair of Wales Synod, the Rev Andrew Charlesworth, had been in conversation with the Rev Richard Gillion and it was mutually agreed that the Rev Richard would step down as Superintendent Minister at the end of August although effectively the Rev Andrew took over duties as Superintendent Minister from March 2024.

The Area continues to be supported by the Rev Martin Spain as co-chair and acting as URC National Synod of Wales Officer for Ecumenical and Interfaith Relations.

The Financial Group met in July 2024 to discuss future ministry. The recommendation from that meeting was that we could not afford additional ministry at this time.

During the period of this report the following Area Officers continued in their roles:

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Bridgend United Area

Trustees' Annual Report (continued)

Year ended 31 August 2025

• Mr Phillip Stinton - Property Officer

• Mrs Judith Stinton - Ministry Officer

• Mrs Isobel Stinton - Safeguarding Officer

• Mrs Ruth Bradshaw - Representing Brynna and Llanharan

• Mr Neville Granville - Representing Cefn Cribwr

• Mr Christian Martinson - Representing Christchurch Ogmore Vale

• Mrs Josephine Lewis - Representing Gilfach Goch

• Mrs Amanda Salter - Representing Wesley Church Centre Tondu

• Porthcawl - Representative to be decided

Activities

Most churches continue to hold one act of worship on a Sunday with the exception of Tondu and Trinity Porthcawl who hold 2 services. The filling of pulpit appointmnets continues to be an issue since active supernumerarcy ministers has reduced to two and we are relaying on local arrangements to fill many appointments. All the churches are well blessed and we are very grateful and thank God for them.

Weddings, baptism, funerals and memorial services were all held in our churches and the Crematorium as and when requested for by family and friends.

Mike and Irene Boyles continues to provide audio services at Trinity Porthcawl for the housebound and communities via text emails or post.

Regulare pastoral work of the church involves the minister, the laity and several members of the congregation visiting large numbers of people including the elderly, the house bound, residential homes, the bereaved and those in hospital. Communuin is available on request to the house bound.

All our churches continue to offer outreach across the communities with very successful coffee mornings. The One Way Group at Brynna continues to go from strength to strength together with the Chatty Craft group which supports the Samaritans Purse appeal. In addition many charches have bible study groups, Prayer meetings and lent courses.

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Bridgend United Area

Trustees' Annual Report (continued)

Year ended 31 August 2025

Financial review

The area assessment is reviewed annually and covers the cost of:

a) Ministerial oversight and pastoral care of the seven local churches in the area.

b) The support of a ministry team of three Presbyters (ministers).

c) The maintenance of three manses.

The unrestricted fund balance at 31 August 2025 was £45,829. During the year, income of £112,529 was received and £101,745 was spent on achieving the charity aims. Under Methodist standing orders the area (acting as the Methodist Circuit) must meet its financial obligations in relation to the support of its ministers and the maintenance of the manses.

Our policy is to hold a balance of at least £15,000 to £20,000 in hand.

The Circuit Model Trust Fund balance at 31 August 2025 was £263,941. The fund derives from sales of chapels and manses and is restricted by the Methodist Conference. This restriction is an internal regulation, although the fund can now be used for an increasingly wider variety of purposes.

Reserves policy

The Charity Commission have agreed that it is appropriate for the trustees to set a policy for the management of this fund and that policy is set out below:

a) £10,000 for current property schemes.

b) £20,000 for anticipated property schemes in the next 2 years.

c) £10,000 for general circuit purpose, mainly manse repairs and decoration.

d) £30,000 for future staffing costs.

Risk management

The trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks.

Plans for future periods

\The manse at Broadlands has all but been sold except for the final completion and should realise a financial gain of £180k to the Area. \

The purpose and membership of the Leadership Meeting is still to be reviewed. The new Constitution was accepted by the Area meeting and is to be uploaded to the Charity commission website shortly.

We will undertake financial planning to safeguard the future of the Area whose resources are shrinking year on year. All the church treasurers will be involved in the planning for the future.

We continue to seek new opportunities and new ways of working with fellow Christinas and other denominations.

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Bridgend United Area

Trustees' Annual Report (continued)

Year ended 31 August 2025

Independent examiner

Clay Shaw Thomas Ltd has been re-appointed as independent examiner for the ensuing year.

The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:

Mr P Benjamin Trustee

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Bridgend United Area

Independent Examiner's Report to the Trustees of Bridgend United Area

Year ended 31 August 2025

I report to the trustees on my examination of the financial statements of Bridgend United Area ('the charity') for the year ended 31 August 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and 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.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

2. the financial statements do not accord with those records; or

3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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 accounts to be reached.

Mr David Gwyn J. Williams B.A.,F.C.A Independent Examiner

For and on behalf of Clay Shaw Thomas Ltd Chartered accountant 2 Oldfield Road Bocam Park Bridgend CF35 5LJ

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Bridgend United Area

Statement of Financial Activities

Year ended 31 August 2025

			2025		2024
		Unrestricted	Restricted
		funds	funds	Total funds	Total funds
	Note	£	£	£	£
Income and endowments
Donations and legacies	4	644	–	644	416
Investment income	5	507	11,001	11,508	3,877
Other income	6	111,378	–	111,378	108,147
		─────────	────────	─────────	─────────
Total income		112,529	11,001	123,530	112,440
		═════════	════════	═════════	═════════
Expenditure
Expenditure on charitable activities	7,8	101,745	1,878	103,623	105,449
Other expenditure	10	–	(188,359)	(188,359)	–
		─────────	─────────	─────────	─────────
Total expenditure		101,745	(186,481)	(84,736)	105,449
		═════════	═════════	═════════	═════════
		─────────	─────────	─────────	─────────
Net income and net movement in funds		10,784	197,482	208,266	6,991
		═════════	═════════	═════════	═════════
Reconciliation of funds
Total funds brought forward		45,829	64,842	110,671	103,680
		─────────	─────────	─────────	─────────
Total funds carried forward		56,613 ═════════	262,324 ═════════	318,937 ═════════	110,671 ═════════

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 10 to 16 form part of these financial statements.

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Bridgend United Area

Statement of Financial Position

31 August 2025

		2025		2024
	Note	£	£	£
Fixed assets
Tangible fixed assets	15		92	645
Current assets
Debtors	16	–		300
Cash at bank and in hand		331,402		122,617
		─────────		─────────
		331,402		122,917
Creditors: amounts falling due within one year	17	25,917		12,891
		─────────		─────────
Net current assets			305,485	110,026
			─────────	─────────
Total assets less current liabilities			305,577	110,671
			─────────	─────────
Net assets			305,577	110,671
			═════════	═════════
Funds of the charity
Restricted funds			262,324	66,459
Unrestricted funds			43,253	44,212
			─────────	─────────
Total charity funds	18		305,577 ═════════	110,671 ═════════

These financial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by:

Mr P Benjamin Trustee

The notes on pages 10 to 16 form part of these financial statements.

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Bridgend United Area

Notes to the Financial Statements

Year ended 31 August 2025

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 29A Felindre Road, Pencoed, Bridgend, CF35 5PB.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The trustees have assessed whether there are any material uncertainties that may cast significant doubt about the charity's ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue. In assessing whether the going concern assumption is appropriate, the trustees have taken in to account all available information about the future and conclude that the charity has adequate resources to to continue in operational existence for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

Fund accounting

The charity's funds are split into unrestricted funds and restricted funds.

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for a particular future project or commitment.

Restricted funds are funds that can only be used for particular restricted purposes within the object of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

TMCP CMTF (Circuit Model Trust Fund) Bridgend - This fund can only be used for particular restricted purposes within the objects of the church. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

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Bridgend United Area

Notes to the Financial Statements (continued)

Year ended 31 August 2025

3. Accounting policies (continued)

Incoming resources

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured.

The following specific policies are applied to particular categories of income:

• Church assessment income is recognised on the date the charity's right to receive payment is established.

• Interest income is included when receivable and the amount can be reliably measured; this is normally upon notification of the interest paid or payable by the bank.

• Incoming resources from grants, where related to performance and specific deliverables, are accounted for as the company earns the right to consideration by its performance. Income is deferred when performance related grants are received in advance of the performances or events to which they relate.

Resources expended

Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Equipment

• Straight line over 3 years

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

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Bridgend United Area

Notes to the Financial Statements (continued)

Year ended 31 August 2025

4. Donations and legacies

		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Donations
	Donations	644	644	416	416
		════	════	════	════
5.	Investment income
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2025
			£	£	£
	Deposit fund interest		507	–	507
	TMCP interest		–	11,001	11,001
			────	────────	────────
			507	11,001	11,508
			════	════════	════════
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2024
			£	£	£
	Deposit fund interest		454	–	454
	TMCP interest		–	3,423	3,423
			────	───────	───────
			454	3,423	3,877
			════	═══════	═══════
6.	Other income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Church assessment	111,378	111,378	108,147	108,147
		═════════	═════════	═════════	═════════

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Bridgend United Area

Notes to the Financial Statements (continued)

Year ended 31 August 2025

7. Expenditure on charitable activities by fund type

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2025
	£	£	£
Ministerial oversight and pastoral care of the seven local
churches	35,439	–	35,439
Support of ministry team	47,902	–	47,902
Maintenance of manses	10,741	–	10,741
Support costs	7,663	1,878	9,541
	─────────	───────	─────────
	101,745	1,878	103,623
	═════════	═══════	═════════
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2024
	£	£	£
Ministerial oversight and pastoral care of the seven local
churches	41,274	–	41,274
Support of ministry team	43,364	–	43,364
Maintenance of manses	12,268	–	12,268
Support costs	6,737	1,806	8,543
	─────────	───────	─────────
	103,643 ═════════	1,806 ═══════	105,449 ═════════

8. Expenditure on charitable activities by activity type

	Activities
	undertaken		Total funds	Total fund
	directly	Support costs	2025	2024
	£	£	£	£
Ministerial oversight and pastoral care of
the seven local churches	35,439	–	35,439	41,274
Support of ministry team	47,902	–	47,902	43,364
Maintenance of manses	10,741	–	10,741	12,268
Support costs	–	9,541	9,541	8,543
	────────	───────	─────────	─────────
	94,082 ════════	9,541 ═══════	103,623 ═════════	105,449 ═════════

9. Analysis of support costs

	Support costs	Total 2025	Total 2024
	£	£	£
Insurance	3,883	3,883	1,440
Independent examiners fees	3,168	3,168	4,950
Depreciation	553	553	553
Bank charges	59	59	64
	───────	───────	───────
	7,663 ═══════	7,663 ═══════	7,007 ═══════

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Bridgend United Area

Notes to the Financial Statements (continued)

Year ended 31 August 2025

10. Other expenditure

		Restricted	Total Funds	Restricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Loss on disposal of intangible assets for
	charity's own use	(188,359)	(188,359)	–	–
		═════════	═════════	════	════
11.	Net income
	Net income is stated after charging/(crediting):
				2025	2024
				£	£
	Depreciation of tangible fixed assets			553	553
	Gains on disposal of intangible assets			(188,359)	–
				═════════	════
12.	Independent examination fees
				2025	2024
				£	£
	Fees payable to the independent examiner for:
	Independent examination of the financial statements			2,340 ═══════	2,610 ═══════

13. Staff costs

The average head count of employees during the year was 1 (2023: 1).

14. Trustee remuneration and expenses

No trustee has received remuneration in the year (2024: £nil).

No trustees had travel expenses reimbursed during the year (2024: £nil).

15. Tangible fixed assets

	Equipment
	£
Cost
At 1 September 2024 and 31 August 2025	1,659
	═══════
Depreciation
At 1 September 2024	1,014
Charge for the year	553
	───────
At 31 August 2025	1,567
	═══════
Carrying amount
At 31 August 2025	92
	═══════
At 31 August 2024	645
	═══════

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Bridgend United Area

Notes to the Financial Statements (continued)

Year ended 31 August 2025

16. Debtors

		2025	2024
		£	£
	Prepayments and accrued income	–	300
		════	════
17.	Creditors: amounts falling due within one year
		2025	2024
		£	£
	Assessments received in advance	23,577	10,551
	Accruals	2,340	2,340
		────────	────────
		25,917 ════════	12,891 ════════

18. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
	At			At
	1 September 2		31 August 20
	024	Income	Expenditure	25
	£	£	£	£
General funds	5,900	112,529	(101,745)	16,684
Designated fund	39,929	–	–	39,929
	────────	─────────	─────────	────────
	45,829	112,529	(101,745)	56,613
	════════	═════════	═════════	════════
	At			At
	1 September 2			31 August 202
	023	Income	Expenditure	4
	£	£	£	£
General funds	(1,091)	109,017	(103,643)	4,283
Designated fund	39,929	–	–	39,929
	────────	─────────	─────────	────────
	38,838 ════════	109,017 ═════════	(103,643) ═════════	44,212 ════════

On 23 August 2022 a transfer of £40,000 was received from restricted funds (TMCP CAF), which was designated towards future repair costs to bring the manses up to current standards. The repair works were completed and designated funds utilised in full in the year ended 31 August 2023. There is no designated fund balance at the balance sheet date.

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Bridgend United Area

Notes to the Financial Statements (continued)

Year ended 31 August 2025

18. Analysis of charitable funds (continued)

Restricted funds

Restricted funds
	At			At
1	September 2		31 August 20
	024	Income	Expenditure	25
	£	£	£	£
TMCP CAF (Circuit Advance Fund)
Bridgend	64,842	11,001	186,481	262,324
	════════	════════	═════════	═════════
	At			At
1	September 2			31 August 202
	023	Income	Expenditure	4
	£	£	£	£
TMCP CAF (Circuit Advance Fund)
Bridgend	64,842	3,423	(1,806)	66,459
	════════	═══════	═══════	════════
Analysis of net assets between funds
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2025
		£	£	£
Tangible fixed assets		92	–	92
Current assets		67,761	66,459	134,220
Creditors less than 1 year		(25,917)	–	(25,917)
		────────	────────	─────────
Net assets		41,936	66,459	108,395
		════════	════════	═════════
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2024
		£	£	£
Tangible fixed assets		645	–	645
Current assets		56,458	66,459	122,917
Creditors less than 1 year		(12,891)	–	(12,891)
		────────	────────	─────────
Net assets		44,212 ════════	66,459 ════════	110,671 ═════════

19. Analysis of net assets between funds

20. Additional disclosure

Please note that Bridgend United Area acts as an umbrella or resource for the religious activities delivered to the general public by the churches in the Bridgend United area. As such, each church makes 'assessments' to Bridgend United Area from which payments are then made to the ministers for their work, for repairs to the various manses, ministers travel, area meetings etc. The income and expenditure has been analysed in notes 4 to 12. Considering that this is a small charity, this has been deemed sufficient and that this does not fall under the related party disclosure requirement.

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