REGisfERED CHARITY NUMBER: 1131224
REPORT OF THE TRUSTELS AND
UNAUDITED FINANCIAL ￿ATEmENTs
FOR THE YEAR ENDED 31 DECEMBER 2024
FOR
PENRALLT BAPTIST CHURCH
William5 Denton Crf
Charlered Certified Accounlants
Glaslyn
Ffordd y Par¢
Parc Menai
Bangor
Gwynedd
LL57 4FE

PENRALLT BAPTIST CHURCH
CONTE.YTS OF THE FINANCIAL STATEMENrs
FOR THE YEAR ENDED 31 DECEMBER 2024
Page
Report of the Tru5tee5
I to 2
Independent Ex*miner's Report
StAtement of Finaneial Aetivities
Balance Sheet
Notes to the Financial StAtement5
6 to 13

PENRALLT BAPTIST CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
The truslees present their report with Ihe financial statements of the cliarity for the year ended 31 December 2024. The
trustees have adopted the provistons of Accounting and Reporting by Charities: Statement of Recommended 14a¢tice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the
UK and Republic of Ireland (FRS 102) (effective l January 2019).
OBJEcfivES AND ACTIVITIES
To be an open. approachable and relevant Christian community where people can draw closer to God and lo encourage
spiritual development through community life and service.
The trustees ¢onfimi that they have referred io th¢ guidance coniained in the Charity Comrnission'5 general guidance on
public benefit when reviewing the Charitys aims and objectives and in planning future activities.
ACHIEVEMENTS AND PERFORMANCE
Penralli cortlinues to develop 115 central purpose for the advancement of ihe Christian faith through its range of aclivilies,
both in PLiblic worship. preaching. teaching, communion and baptism and through ihe en¢ourdgemenl, nurture. training,
care and support given 10 the congregalion and Ihe wider community where il is now an important element of Upper
Bangor, impacting significanlly with the lives of students and young people.
How our Aetivltles dellver publlc beneflt
Penralli advances the Christian faiih by engaging wilh its congregation and the wider community.
FINANCIAL REVIEW
Income for the year has increased by £18,638 to £149,941 (2023 - £131,303) and expenses has increased by £41,592 to
£194,736 (20?3 £153,144.)
At 31 December 2024 reserves slood at £649,976 (2023 - £694,771)
Reserves poll¢y And golng concern
The reserves are held io cover day to day running costs and also for further development. The deacons I trustees aim to
hold a minimum of six months expendi￿re in the unrestric*d rtserves.
The trustees are of the view ihat there are no material unceriainties and therefore ihe Charity is a going concern.
STRUCTURE, GOVERNANCE AND MANACEMENT
Governing document
The Church is governed by the North WesteTn Baptist As%)ciati¢)n which acts as Custodian Trustee. The Church also has
its own goveming document.
R¢¢rMltm¢n¢ 8nd appolntment of new trustee5
Trustees must be full member5 of ihe Church. They are elected by Church members. generally for a three year term.
Decision making
All financial decisions are rnade by vole at the Church meeting. All Church meTnbers are able to vote at these meelings
which are held quarterly. The meeting can delegate ihe Iruslees to make day-to-day running decisions. Staff do not make
financial decisions without consultation with the trustees.
Induction and training of new trustees
There is a handbook which is made available to any new trustees. The trustees meet logether once a month and make
decisions together. and ihrough this process new trustees receive training on the job. There is always an overlap of new
and cxistiiig Iru5tees meaning there are aliyays experienced trustees to guide new trustee5.
Key mHnAgement remunerAtion
AJ)nual review5 are undertaken with each staff member and pay incTeases are in line with the Baptist Union
recommended Standard Stipend.
Pag¢ I

PENRALLT BAPTIST CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR E]YDED 31 DECEMBER2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Wider network
Penrallt Baptist Church is a member of the North Western Baptist Association (charity no.. 247113). The address is Rev
Phil Jump, The Resource Centre. Fleet Stree¢. Pemberton. Wigan. WN5 ODS.
The North Western Baplist Association and Baptist Union of Gre8t Britain both provide resources lo support and guide
the trustees. The truslees can draw on these resources tr) be infornied by best practice. to help them in any urgenl matter5
and ￿ make recommendations to the Churth meeling.
REFEREYCE AND ADMtNISTRATIVE DETAILS
Registered Charity number
1131224
Principal address
Holyhead Road
Upper Bangor
Gwynedd
LL57 2EU
Trustees
Mrs Wendy l.emon
Dr Sarah Jackson (re51￿¢d 31.1.25)
Dr Ama Eyo (resigned 31.1.25)
Rev John Arthur Thompson
Lesley Jackson
Wendy Broadbent (resigned 31.1.25)
Miss Cathy Fooks
Dr Janice Rosemary Ablett
Abigail EIizAbeth Penney (appointed 3.7.24)
Perpetua Ifiemor (appointed 3.7.24)
Independent Examiner
Williams Denton Cyf
Chartered Certificd Accountsnts
Glaslyn
Ffordd y Pa
Parc Menai
Bangor
Gwynedd
LL57 4FE
Approved by order of the board of trustees on .
and signed on ils behalf by:
DrJanice Rosen)ary
ett - Trustee
Page 2

DEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
PENRALLT BAPTIST CHURCH
Independent examiner's report to the trustees of Penralh Baptist Church
I report to Ihe Gharity trustees on my examinalion of the accounts of Penrnlli Baptist Church (the Trust) for the year
ended 31 December 2024.
Responsibilities And basis of report
As the charity Irusiees of the Trust you are responsible for ihe preparation of the accounts in accordance wilh the
requirements of the Charities Act 2011 ('the Acv).
I report in respect of my examination of the Trust's accounis carried out under Section 145 of the Act and in carying out
my examination I have followed all applicable Directions given by the Charity Commission under Section 14515)(b) of
the Act.
Independent examinevs statement
I have completed my examinalion. l eonfirni that no material matters have come to my attention in ¢onn¢¢tion with the
examination Diving me cause to belleve ihat in any material respeci:
accounting records were not kept in respe¢l of tlie Trust as required by Seclion 130 of the Ael. or
the accounts do not accord with those records- or
the aceounts do not comply with the applicable requirements concerning ihe forni and content of accounts set ou¢
in the Charitie5 (Accounts and Reports) Regulations 2008 other Ihan any requiremenl ihat ihe accounts give a
true and fair view which is not a matter considered as parl of an independent examination.
I have no concerns and have come across no other matters in connection with the examinalion to which attention should
be drawn in this report in order to enable a proper undersianding of the ac¢ounts lo be reached.
Owdin Ap Elfed - FCCA
William5 Denton Cyf
Chartered Certified Accounlants
Gla51yn
Ffordd y Parc
Par¢ Menai
Bangor
Gwynedd
LL57 4FE
Date:
16 October 2025

PENRALLT BAPTIST CHURCH
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
Total
funds
2023
Totsl
fund5
Unrestri¢ted
fund
Restricted
funds
Noles
INCOME AND ENDOWMENTS FROM
Donations and legacie5
134,726
1,350
136,076
127.830
Investmenl income
6J65
7￿00
13,865
3,473
Total
141,091
8,850
149,941
131,303
EXPENDITURE ON
Charitable activities
Advancement of Chrisiian Faith
167,579
27,157
194,736
153.144
NET tNCOMEI{EXPENDITURE)
Trnnsfers between funds
(26,488)
(3,780)
(18J07)
3.780
(44,795)
(21.841)
14
Net movement in funds
(30,268)
(14,527)
(44,795)
(21,841)
RECONCILIATION OF FUNDS
Total funds brought forward
188J50
506,421
694,771
716,612
TOTAL FUNDS CARRIED FORWARD
158,082
491094
649,976
694,771
The notes fonn part of these financial statements
Page 4

PENRALLT BAPTIST CHURCH
BALANCE SHEET
31 DECEMBER 2024
2024
Total
funds
2023
Total
funds
UnTestri¢ted
fund
Restricted
funds
Noles
FIXED ASSETS
Tangible assets
35,960
450.145
486,105
501,013
CURRENT ASSETS
Debiors
Cash at bank and in hand
12
15,000
110,328
15.000
152,125
12,000
183,853
41,797
125J28
4J,797
167,125
195.853
CREDITORS
Amounts falling due within one year
13
(3206)
(48)
(3,254)
(2.095)
NET CURRENT ASSETS
122.122
41,749
163.871
193,758
TOTAL ASSETS LESS CURRENT
LIABILITIES
158,082
491,894
649,976
694,771
NET ASSETS
158,082
491,894
649,976
694.771
FUNDS
Unrestricted funds
Restricted funds
14
158,082
491,894
188,350
506,421
TOTAL FUNDS
649,976
694,771
The
al slatements weTe approved by the Board of Truslees and aulhorised for issue
and were signed on its behalf by.,
on
Miss Cailiy Fooks - Trustee
The notes forni part of these financial slatemenls
Page 5

PENRALLT BAPTIST CHURCH
1¥40TES TO THE FINANCIAL STA TEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
ACCOUNTING POLICIES
Basis of preparing the fin*neial statements
The financial stalements of the charity, which is a public benefit entity under FRS 102. have been prepared in
accordance with the Cliarilies SORP (FRS 102) 'Accounling and Reporting by Charities.. Ststement of
Recommended Practice applicable to charities preparing their accounts in accordaTJce with the Financial
Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),,
Financial Reporting Standard 102 'The Financial Reporting Sfandard applicable in the UK and Republic of
Ireland, and the Charities Act 2011. The fjnancial slatemenis have been prepared under the historical cost
convention.
Th¢ charity constilutes a public benefit enlity as defined by FRS 102.
The trustees consider that there are no material uncertainties about the charitys ability to continue as a going
concern.
Income
All income is recognised in the Staiemeni of Financial Activities once the tharity has entitlement to Ilie funds, it
is probable that the income will be received and the amount can be measured reliably.
Legacy gifts are recognised on a case by case basis following the granting of probate when the
adinini51ratorlexecutor for the estale has coinmunicated in writing both the amount and settlement
date.
Expenditure
Liabi lities are recognised as expenditure as soon as there is a legal or constructive obligalion coinmitting the
charity to that expenditure. il is probable Ihai a transfer of economic benefits will be required in settlement and
Ihe amount of the obligation Can be measured reliably. Expendi￿re is accounted for on an accruals basis and has
been classified under headinss that aggregaie all cost related to Ihe caiegory. Where costs cannot be directly
attributed to particular headings they have been allocated io activities on a basis consistent with the use of
resources.
Taxation
The charity is exempt from tax on its charitsble activities.
Fund Accounting
Unrestricted funds can be used in accordance with ihe chartlable objectives at the discretion of the Irustees.
Re51ricted funds can only be used for particular ￿¥trIcted purposes within the objects of the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nalure and purpose of each fund is included in the notes to the financial Statements.
Tangible fixed Assets
Tangible fixed assels for use by the charity are stated at cost or in c&ses where fixed assets have been donaled at
valuaiion at the lime of acquisition. less depreciation. The cost of minor addilion5 or those costing less than
£500 are not capitalised.
Depreciation has been provided at the following rates in order to writ¢ down the c05t or valuation less estimated
residual value, of all tangible fixed assets by equal annual instalments over their expected useful lives..
Freehold Buildings
Property Improvements
Equipment
2Yo Straight line
2Yo straight line
250/D reducints balance
Page 6
continued.

PENRALLT BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMI Eh'TS- continued
FOR THE YEAR ENDED 31 DECEMBER 2024
ACCOUNTING POLICIES - continued
Pension costs And other post-retirement benefits
The charity operate5 a defined contribution pension scheme. Contributions payable to the charity's pension
scheme are charged to the Statement of Financial Activities in the period io which ihey relate.
DONATIONS AND LEGACIES
2024
2023
Collecrions
General donalions
Gift aid donations
Events
Income tax repaid
Hire of hall
LlanelwylNWBA
6.364
12,037
88a61
735
22,545
2,190
3,844
9.952
7,507
84,536
18,196
4,070
3,569
136,076
127,830
INVESTMENT LNCOME
2024
2023
Rents received
Interest received
7AOO
6,365
3,473
13,865
3,473
CHARITABLE AcfiviTIES COSTS
Direct
Costs (see
note 5)
Support
costs (see
note 6)
Totals
Advancement of Christian Faith
193,296
1,440
194,736
Pag¢ 7
continued..

PENRALLT BAPTJST CHURCH
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 DECEMBER 2024
DIREcf COSTS OF CHARITABLE ACTIVITIES
2024
2023
Special donations
Regular donations
Insurance
Ministerial
Manse, Adminislrator & Youthworker
Churcli
General
Subscriptions and conference
Outreach and events
Depreciation
Loss on sale of assets
11.996
17,018
2,948
51,681
46J25
9,7S9
32,532
593
4.107
2,182
16.003
2,908
41,215
40,693
5,953
21,262
659
4,560
- I I
16,333
16,329
J93,296
151,764
SUPPORT COSTS
Govemance
cost5
Advancement of Christian Faith
1,440
TRUSTEES, REMUNERATION A]YD BENEFITS
Trustees, remuneration and pension contributions totslled £47.199 in the year to 31 December 2024 (£34,952 to
December 2023).
Trustees, expenses
Trustees, expenses were £nil in the year to 31 December 2024 (£nil to 31 Decernber 2023).
STAFF COSTS
31.12.24
31.12.23
Wagcs and salarics
Social Security costs
Other pension c051S
82,597
1,828
7,561
67,640
195
6.735
91,986
74,570
The average number of employees during the year was..
No employee received remuneration of more than £60,000.
Page 8
ontinued...

PENRALLT BAPTISTCHURCH
NOTES TO THE FINANCIAL STATE￿] E]%TS- continued
FOR THE YEAR ENDED 31 DECEMBER 2024
COMPARA TIVES FOR THE sfATEMENT OF FtNANCIAL AcfiviTIES
Unrestricted
fund
Restri¢led
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
127.8iO
127,830
Investment income
3,473
3,473
Total
131,303
13I.303
EXPENDITURE ON
CharitAble Activities
Advancement of Christian Faith
138.624
14,520
153,144
IYET IIYCOMEI(EXPENDITURE)
(7.321)
(14,520)
(21,841)
RECONCILIATION OF FUNDS
Total funds broughi fon￿rd
195,671
520.941
716,612
TOTAL FUNDS CARRIED FORWARD
188.350
506,421
694,771
io.
INDEPENDENT EXAMINATIOiY AND OTHER FINANCIAL SERVICE FEES
31.12.24
31.12.23
Independent Examiner's Remuneralion
Payroll Services
1,440
824
1,380
774
2,264
2,154
Page 9
continued...

PENRALLT BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024
ii.
TANGIBLE FIXED ASS
Penrallt
Baplist
Church
Penrallt
Church
Improvements
Manse
Equipment
Totals
COST
At l January 2024
Additions
Disposals
130.000
192.155
423005
26,435
1,429
(1,619)
772,39S
1,429
(1,619)
At 31 December 2024
130,000
192,155
423005
26,24S
772.20S
DEPRECIATION
Ai l January 2024
Charge for year
Eliminated on disposal
54.704
2,600
26,901
3343
167570
&476
22207
1,414
(1.615)
271J82
16J33
(1,615)
At 31 December 2024
57J04
30,744
176,046
22,006
286.100
NET BOOK VAI.UE
At 31 December 20?4
72,696
161,411
247,759
4,239
486,105
At 31 December 2023
75.296
165.254
256,235
4,228
501,013
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN O]YE YEAR
2024
2023
Gift aid
15,000
12.000
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade creditors
Social security and other taxes
Accruals
194
1,620
1,440
715
1,380
3,254
2,095
continued..

PENRALLT BAPTIST CHURCH
NOTES TO THE FINANCIAL sfATEMENTS_ continued
FOR THE YEAR ENDED 31 DECEMBER 2024
14.
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
nds
At
31.12.24
Atl.1.24
Unrestricted funds
General fund
188JS0
(26,488)
(3,780)
158,082
Restricted funds
Manse fund
Developmenl fund
Hazel Verran Legacy fund
Hardsliip fund
128,977
333,806
40.813
2.825
1,965
(11,087)
(10,000)
81S
3,780
134.722
322,719
30,813
3,640
506,421
{J8J07)
3.780
491,894
TOTAL FUNDS
694,771
(44,795)
649,976
Net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in fund5
Unrestrlcted funds
General fund
141,091
(167,579)
(26,488}
Restrieted funds
Manse fund
Development fund
Hazel Verran Legacy fund
Hardship fund
7.500
(5,535)
(11,087)
(10,000)
(535)
1,965
(l J,087)
(10,000)
815
lJ50
8,850
(27,157)
(18.307)
TOTAL FUNDS
149,941
(J94,736)
(44,795)
Pagell
continued...

PENRALLT BAPTisf CHURCH
NOTES TO THE FINANCIAL STATEMEYTS- eontinued
FOR THE YEAR ENDED 31 DECEMBER 2024
14.
MOVEMENT IN FUNDS- continued
CompAratives for movement in fund5
Net
movement
in funds
At
31.12.23
At 1.1.23
Unrestricted funds
Generdl fund
195,671
(7,321)
188.350
Restricted funds
Manse fund
Development fund
Hazel Verran Legacy fund
Hardship fund
132.064
344.939
40,813
3,125
(3,087)
(11.133)
128,977
333,806
40,813
2,825
(300)
520,941
(14.520)
506,421
TOTAL FUNDS
716,612
(21,841)
694,771
Coinparative net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestrlcted funds
General fund
131,303
(138,624)
(7,321)
Restrieted funds
Manse fund
Development fund
Hardship fund
(3,087)
(11.133)
(300)
(3,087)
(11,133)
(300)
(14,520)
{14,520)
TOTAL FUNDS
131,303
(153,144)
(21,841)
Restricted Funds
The purpose of the Manse Fund i5 lo provide a Manse for a mini5t¢r.
The Developmeni Fund is for the purchase and development of Penrallt Baptist Church (fomierly known as
Twrgwyn).
Hazel Verrdn legacy is to be used for the promolion of evangelism and outreach.
The putyose of the Hardship Fund is to help Parish members in need of financial assistance.
coYJtinued..

PENRALLT BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS- conlinued
FOR THE YEAR ENDED 31 DECEMBER 2024
15.
RELATED PARTY DISCU)SURES
There were no related party Iransactions for the year ended 31 December 2024.
Page 13