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← Rhiwbina Baptist Church

2023-12-31-accounts

REGISTERED CHARITY NUMBER: 1132188

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31st December 2023

for

RHIWBINA BAPTIST CHURCH

Johns Jones & Lo Limited Chartered Accountants & Registered Auditors 16 Lambourne Crescent Cardiff Business Park Llanishen Cardiff CF14 5GF

RHIWBINA BAPTIST CHURCH

Contents of the Financial Statements FOR THE YEAR ENDED 31ST DECEMBER 2023

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 15
Detailed Statement of Financial Activities 16 to 17

RHIWBINA BAPTIST CHURCH

Report of the Trustees FOR THE YEAR ENDED 31ST DECEMBER 2023

The trustees present their report with the financial statements of the charity for the year ended 31st December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Aims and Objectives

Our main objects for the public benefit are set out in our constitution and are as follows:

Significant activities

The trustees consider the performance of the charity this year has been successful. Assistance was given to a number of projects, both in the UK and overseas and the community outreach programmes have continued to thrive in popularity. We have also recommended activities that were put on hold due to Covid, for example, an after school club for local children.

Hardship fund

The Hardship fund set up to support people in the church and wider community has continued to be managed by the trustees, and we were able to support a number of individuals through the generosity of the church.

Volunteers

The Trustees wish to acknowledge the support of the large number of willing members and church attenders who give their time voluntarily. The charity would not be able to achieve as much as it does without their generous efforts.

ACHIEVEMENT AND PERFORMANCE

Throughout the year we have, once again, fulfilled our legal requirements in respect of the running of the Charity. All activities have been provided in a safe and caring environment with effective budget control.

FINANCIAL REVIEW

Principal funding sources

These continue to be:

These donations all contribute to the budgeted expenditure to deliver the main objectives of the Charity.

The contributions received during the year have enabled the church to continue its charitable donations and to improve the facilities in and fabric of the church premises. We are also pleased to report that 2023 saw an increase in both the number of active members and the level of giving.

Reserves policy

The policy adopted by the trustees is to hold at least three months running costs in reserve.

At 31 December 2023 our cash reserves amounted to £106,527.

These funds were held in the National Westminster Bank and the Cambridge and Counties Bank.

Page 1

RHIWBINA BAPTIST CHURCH

Report of the Trustees FOR THE YEAR ENDED 31ST DECEMBER 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Church registered as a charity with the Charities Commission on 19 October 2009, under its constitution, which was adopted on 19 July 2009. It was amended in June 2012, September 2018 and July 2023. The Church is governed by its Constitution and the Church building is under the custodianship of the Baptist Union Corporation Limited.

The Charity is an unincorporated association.

Organisational structure

The Charity has trustees and a spiritual leadership team, the latter being responsible for the spiritual growth and vision of the charity. Trustees are recruited from within the Charity and appointed by the Church membership normally at its Annual General Meeting, or, by exception, at an Extraordinary Church Meeting, following a recommendation from the spiritual leadership team. The Charity is part of the Baptist Union of Great Britain, and the Evangelical Alliance.

The day to day running of the Charity continued to be delegated to the paid staff; including a Senior Leader, Associate Leader, Children, Youth and Families Co-ordinators, Health & Safety Manager, Finance Manager and a Church Administrator.

On appointment each trustee takes responsibility to lead a specific area, with regular updates provided at quarterly meetings or, where necessary and appropriate, by email communication.For the first half of the year,communications between trustees and the spiritual leadership team was brought about by the spiritual leadership team attending trustee meetings as observers, but since July 2023 a member of that team has been appointed as a trustee.

Page 2

RHIWBINA BAPTIST CHURCH

Report of the Trustees FOR THE YEAR ENDED 31ST DECEMBER 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT Wider network

1. Public Worship

The Charity held weekly meetings for public worship, prayer, biblical teaching and evangelism with Sunday Services open to all members of the public. Details of our Sunday Services are set out on our website www.rbc.ac. We also ran regular activities for children and youth, both on Sundays and during the week.

In addition to the above we normally hold special events during the year, particularly at Easter and Christmas.

2. Pastoral Care

We provided a wide range of pastoral support on many different levels including visiting people who are sick (whether at home or in hospital) or people who are housebound.

3.Nursery

The charity also runs a day-care sessional nursery open to all in the community registered with the regulator (Care Inspectorate Wales) for up to 30 children. It is managed by two qualified leaders and a deputy supported by staff members and volunteers, all of whom have been DBS checked and received safeguarding training. The nursery also provides wrap-around care for a number of the children who attend the adjacent state nursery for the afternoon session.

4. Sharing of Facilities

We have a 300 seat auditorium which is available for the benefit of the local community. In 2023 it has been used for example by the adjacent primary school, by the Cambrensis choir for their weekly practices, for weddings and for pilates classes.

5. Children's activities

Little Steps is a term-time group for babies, toddlers and pre-schoolers with free play, activities and music. More than 50 children attend these weekly sessions. The youth group continues to meet regularly. We also recommenced activities that had been put on hold due to Covid, for example, "Pebbles" (an after school children's club) and " Easter Explored", our Easter trail which was attended by over 300 local school children.

6. The Over 55's

Our 'Meet and Eat', is a friendship group with the aim of providing a lunch or coffee/cake in the church for those in the community who are of retirement age, i.e. 55+. Around 30 individuals attended this regularly during the year.

7. Links with other Charities

In addition to the above we have maintained links with, and/or actively supported, a number of charities and community initiatives, including-:

a. Arabic Church - We host a church focused on the Arabic community in Cardiff and the wider area, and we partly support one of its leaders. In addition to regular all-age meetings, the Arabic Church works with refugees and asylum seekers in the south Wales area.

b. Operation Mobilisation - This charity, working in many regions of the world, (via ocean-going ships) seeks to demonstrate and proclaim faith taking account of and adapting to local culture and context.

c. Innovista - Financial support is provided for the charity which supports young pastors by providing inspiration, training and innovative resources to communicate their faith in a changing culture. The organisation also supports churches working with those displaced or affected by the war in Ukraine.

d. Starfish Kids Camps - part of The Starfish Alliance charity, which aims to help rebuild healthy and loving relationships for children who have been victims of abuse, neglect and abandonment, through week-long summer camps.

e. New Wine Cymru - a charity that works with leaders and churches to become better equipped at communicate the Christian message, and at serving, caring for others and breaking down barriers.

f. Haven Home Care Trust - a charity providing domiciliary care for older residents in our community to support independent living

Page 3

RHIWBINA BAPTIST CHURCH

Report of the Trustees FOR THE YEAR ENDED 31ST DECEMBER 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Safeguarding

We have Safeguarding Policies for children and for adults with additional care and support needs. There are many children and youth activities and all volunteers and staff involved receive safeguarding training before commencing work, in line with the recommendations within the policies. All workers are checked with the Disclosure and Barring Service (DBS) every three years. One member of staff oversees DBS checks and maintains a comprehensive register of all checks undertaken.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The trustees have adopted a risk register that sets out the main risks to which the charity is exposed and the relevant mitigations that are in place. This register is kept under regular (quarterly) review by the trustees.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1132188

Principal address

Lon Ucha Rhiwbina Cardiff CF14 6HL

Trustees

John Barrow (Joint chair- until July 2023) Elaine Ancrum (Joint chair- until July 2023) Anne Jones (Chair from July 2023) Andrew Rees (from June 2022) Sian Hopkins (from June 2021) Richard Self (from June 2022) Sarah Butt (from July 2023) Janet Nunnerley (from July 2023)

Our policy for training and induction of trustees:

The constitution requires trustees to be members of the Charity; therefore a sound knowledge of the Charity's activities is implicit in accepting the role. Prior to appointment, each new trustee meets with the Chair to clarify the role, responsibilities and way of working. Trustees can co-opt other Church members to provide specific expertise as necessary.

Independent Examiner

David Lo Johns Jones & Lo Limited Chartered Accountants & Registered Auditors 16 Lambourne Crescent Cardiff Business Park Llanishen Cardiff CF14 5GF

FUNDS HELD AS CUSTODIAN FOR OTHERS

We do not hold funds on behalf of other charities or trusts. However, special offerings for specific charitable appeals are routed through our bank current account.

Page 4

RHIWBINA BAPTIST CHURCH

Report of the Trustees FOR THE YEAR ENDED 31ST DECEMBER 2023

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ Ms A Jones - Trustee

Page 5

Independent Examiner's Report to the Trustees of Rhiwbina Baptist Church

Independent examiner's report to the trustees of Rhiwbina Baptist Church

I report to the charity trustees on my examination of the accounts of Rhiwbina Baptist Church (the Trust) for the year ended 31st December 2023.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

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 confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

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 Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts 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.

David Lo

Johns Jones & Lo Limited Chartered Accountants & Registered Auditors 16 Lambourne Crescent Cardiff Business Park Llanishen Cardiff CF14 5GF

Date: .............................................

Page 6

RHIWBINA BAPTIST CHURCH

Statement of Financial Activities FOR THE YEAR ENDED 31ST DECEMBER 2023

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
318,984
Investment income
3
1,768
Other income
463
Total
321,215
EXPENDITURE ON
Charitable activities
4
Mission
29,121
Nursery
87,603
Ministry
-
Charitable expenditure
205,371
Total
322,095
NET INCOME/(EXPENDITURE)
(880)
RECONCILIATION OF FUNDS
Total funds brought forward
204,949
TOTAL FUNDS CARRIED FORWARD
204,069		 Restricted
funds
£
-
-
-
-
-
-
1,086
-
1,086
(1,086)
1,618
532		 2023
Total
funds
£
318,984
1,768
463
321,215
29,121
87,603
1,086
205,371
323,181
(1,966)
206,567
204,601		 2022
Total
funds
£
287,590
1,073
-
288,663
33,684
75,285
-
264,003
372,972
(84,309)
290,876
206,567

The notes form part of these financial statements

Page 7

RHIWBINA BAPTIST CHURCH

Balance Sheet 31ST DECEMBER 2023

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
9
108,211
CURRENT ASSETS
Prepayments and accrued income
3,394
Cash at bank and in hand
105,995
109,389
CREDITORS
Amounts falling due within one year
10
(13,531)
NET CURRENT ASSETS
95,858
TOTAL ASSETS LESS CURRENT
LIABILITIES
204,069
NET ASSETS
204,069
FUNDS
11
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
funds
£
-
-
532
532
-
532
532
532		 2023
Total
funds
£
108,211
3,394
106,527
109,921
(13,531)
96,390
204,601
204,601
204,069
532
204,601		 2022
Total
funds
£
111,128
3,113
101,130
104,243
(8,804)
95,439
206,567
206,567
204,949
1,618
206,567

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

.............................................

A Jones - Trustee

The notes form part of these financial statements

Page 8

RHIWBINA BAPTIST CHURCH

Notes to the Financial Statements FOR THE YEAR ENDED 31ST DECEMBER 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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) (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 statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

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 will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to heritage asset - 4% straight line Fixtures and fittings - 25% on cost

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted 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 nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Heritage fixed assets

The charity has the use of the Church premises which is considered to be a heritage asset. No depreciation has been charged as the asset has been excluded from the balance sheet. See tangible fixed assets note for further details.

Page 9

RHIWBINA BAPTIST CHURCH

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31ST DECEMBER 2023

2. DONATIONS AND LEGACIES

2023
£
Standing orders & offerings
176,097
Other income
3,662
Gift aid
43,631
Nursery fees
95,594
318,984
INVESTMENT INCOME
2023
£
Deposit account interest
1,768
CHARITABLE ACTIVITIES COSTS
Support
Direct
costs (see
Costs
note 5)
£
£
Mission
29,121
-
Nursery
87,603
-
Ministry
1,086
-
Charitable expenditure
14,926
190,445
132,736
190,445
SUPPORT COSTS
Governance
Management
costs
£
£
Charitable expenditure
153,024
37,421		 2022
£
150,002
569
36,071
100,948
287,590
2022
£
1,073
Totals
£
29,121
87,603
1,086
205,371
323,181
Totals
£
190,445

3. INVESTMENT INCOME

4. CHARITABLE ACTIVITIES COSTS

5. SUPPORT COSTS

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st December 2023 nor for the year ended 31st December 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st December 2023 nor for the year ended 31st December 2022.

Page 10

RHIWBINA BAPTIST CHURCH

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31ST DECEMBER 2023

7. STAFF COSTS

Wages and salaries

Social security costs
Other pension costs

The average monthly number of employees during the year was as follows:
General office staff
Nursery Staff
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES I.E.
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
287,590
Investment income
1,073
Total
288,663
EXPENDITURE ON
Charitable activities
Mission
33,684
Nursery
75,285
Charitable expenditure
264,003
Total
372,972
NET INCOME/(EXPENDITURE)
(84,309)
RECONCILIATION OF FUNDS
Total funds brought forward
289,258
TOTAL FUNDS CARRIED FORWARD
204,949		 2023
£
114,485
4,794
11,330
130,609
2023
6
11
17
2022
Restricted
funds
£
-
-
-
-
-
-
-
-
1,618
1,618		 2022
£
112,189
5,006
10,815
128,010
2022
6
10
16
Total
funds
£
287,590
1,073
288,663
33,684
75,285
264,003
372,972
(84,309)
290,876
206,567

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES I.E. 2022

Page 11

RHIWBINA BAPTIST CHURCH

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31ST DECEMBER 2023

9. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Improvements
to
heritage
asset
£
COST
At 1st January 2023
170,750
Additions
-
At 31st December 2023
170,750
DEPRECIATION
At 1st January 2023
66,554
Charge for year
6,830
At 31st December 2023
73,384
NET BOOK VALUE
At 31st December 2023
97,366
At 31st December 2022
104,196		 Fixtures
and
fittings
£
99,564
6,603
106,167
99,564
610
100,174
5,993
-		 Computer
equipment
£
17,718
1,447
19,165
10,786
3,527
14,313
4,852
6,932		 Totals
£
288,032
8,050
296,082
176,904
10,967
187,871
108,211
111,128

The original cost of the church premises are considered to be a heritage asset and are excluded from the balance sheet because reliable cost information is not available, and valuation would incur significant costs which would be onerous compared with the additional benefit gained by the user of the accounts.

The title to the church building is in the name of the Baptist Union Corporation Limited.

Any renewals or repairs to the church building are funded by the trustees.

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Social security and other taxes
Other creditors
Accrued expenses
Deferred government grants		 2023
£
388
2,228
986
4,835
5,094
13,531		 2022
£
-
2,457
1,491
4,856
-
8,804

Page 12

RHIWBINA BAPTIST CHURCH

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31ST DECEMBER 2023

11. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Cardiff Night Shelter
Training Fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Training Fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Cardiff Night Shelter
Training Fund
TOTAL FUNDS		 At 1.1.23
£
204,949
393
1,225
1,618
206,567
Incoming
resources
£
321,215
-
321,215
At 1.1.22
£
289,258
393
1,225
1,618
290,876		 Net
movement
At
in funds
31.12.23
£
£
(880)
204,069
-
393
(1,086)
139
(1,086)
532
(1,966)
204,601
Resources
Movement
expended
in funds
£
£
(322,095)
(880)
(1,086)
(1,086)
(323,181)
(1,966)
Net
movement
At
in funds
31.12.22
£
£
(84,309)
204,949
-
393
-
1,225
-
1,618
(84,309)
206,567

Page 13

RHIWBINA BAPTIST CHURCH

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31ST DECEMBER 2023

11. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS		 Incoming
resources
£
288,663
288,663		 Resources
Movement
expended
in funds
£
£
(372,972)
(84,309)
(372,972)
(84,309)

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Cardiff Night Shelter
Training Fund
TOTAL FUNDS		 At 1.1.22
£
289,258
393
1,225
1,618
290,876		 Net
movement
in funds
£
(85,189)
-
(1,086)
(1,086)
(86,275)		 At
31.12.23
£
204,069
393
139
532
204,601

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Training Fund
TOTAL FUNDS		 Incoming
resources
£
609,878
-
609,878		 Resources
Movement
expended
in funds
£
£
(695,067)
(85,189)
(1,086)
(1,086)
(696,153)
(86,275)

A new fund was set up in 2012. These funds are designated specifically for the purpose of the Church's project in association with the Cardiff Night Shelter.

In 2018 two new funds were set up. A training fund was set up so donations could be given to help towards training and university fees. The Arabic Church received funding to support the church which operates within Rhiwbina Baptist Church, this is now fully spent.

Page 14

RHIWBINA BAPTIST CHURCH

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31ST DECEMBER 2023

12. OTHER NOTES

In September 2020 a 5 year lease was entered for the use of the play area behind Cremona House, this is paid by the nursery at a sum of £3,000 p.a.

13. CAPITAL COMMITMENTS

CAPITAL COMMITMENTS
2023 2022
£ £
Contracted but not provided for in the financial statements - -

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st December 2023.

Page 15

RHIWBINA BAPTIST CHURCH

Detailed Statement of Financial Activities FOR THE YEAR ENDED 31ST DECEMBER 2023

INCOME AND ENDOWMENTS
Donations and legacies
Standing orders & offerings
Other income
Gift aid
Nursery fees
Investment income
Deposit account interest
Other income
Government grants
Total incoming resources
EXPENDITURE
Charitable activities
Mission
Administration
Nursery salaries
Nursery - other costs
Ministry
Nursery Social Security
Nursery Pension
Support costs
Management
Wages
Social security
Pensions
Repairs & maintenance
Governance costs
Insurance
Utilities
Accountancy and legal fees
Office Costs
Fixtures and fittings
Computer equipment
Improvement of Heritage Assets
Travel and Parking		 2023
£
176,097
3,662
43,631
95,594
318,984
1,768
463
321,215
24,856
13,904
75,341
8,348
6,373
455
3,459
132,736
114,485
4,794
11,330
22,415
153,024
3,138
9,038
8,082
3,072
609
3,526
6,830
3,126
37,421		 2022
£
150,002
569
36,071
100,948
287,590
1,073
-
288,663
26,581
19,139
68,157
3,255
7,103
510
3,363
128,108
112,189
5,006
10,815
86,196
214,206
-
3,875
7,812
4,553
599
3,466
6,830
3,523
30,658

This page does not form part of the statutory financial statements

Page 16

RHIWBINA BAPTIST CHURCH

Detailed Statement of Financial Activities
FOR THE YEAR ENDED 31ST DECEMBER 2023
Total resources expended
Net expenditure		 2023
£
323,181
(1,966)		 2022
£
372,972
(84,309)

This page does not form part of the statutory financial statements

Page 17