RHONDDA EVANGELICAL CHURCH
Trustees’ Annual Report and Accounts for the year ended 31 March 2025
Registered charity number 1134050
Reference and administration details
The church’s registered address is:
Apartment 16 92 Park Street Bridgend CF31 4BB
The church building is: Salem Chapel Salem Terrace Llwynypia Tonypandy CF40 2JL
The trustees who have held office since 1 April 2024 are:
John S. Clement Elder G. Huw Kinsey Elder and Church Secretary
Structure, governance and management
The church is a constituted body, managed by the members of the church Council consisting of the pastor and church elders, who are the trustees. The pastor and elders are elected by church members at a Members’ Meeting and must hold the doctrines contained in the church’s statements of belief.
Objectives and activities
The object and principal activity of the church is the advancement of the Christian religion for the benefit of the public in accordance with the statements of belief contained in the church Constitution. Briefly, these are:
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our acceptance of the Holy Scriptures, commonly called the Bible, as the infallible Word of God, of divine inspiration; and
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the Christian doctrines as expressed in the Confession of Faith of the Calvinistic Methodists in 1823 (articles 1 to 44 inclusive).
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Report of church activities during the year
The Rhondda Evangelical Church continued to hold regular Sunday public services which included morning and evening worship and Sunday School lessons for the children and young people of the church. Using an internet video platform, Sunday services are offered to elderly and housebound members of the church. There continues to be a good take-up of this facility from church members and other friends.
An open Bible Study and Prayer Meeting was held each week using an internet video platform. Most church members were able to join these meetings.
An open Christmas Carol Service was held in December 2024. Following the distribution of Christmas cards and invitations the service was well attended.
The church continued to make charitable financial donations to Christian organisations, both in the United Kingdom and worldwide, for the furtherance of the gospel and the relief of the needy. These included Casa Mea UK (for ongoing work in Moldova), The Christian Institute, European Missionary Fellowship (General Fund and Ukraine Christmas Appeal), Haiti Appeal, Ministers’ Relief Society, Vision of Hope, and the Trinitarian Bible Society.
The church continued to identify and provide support for needy individuals within the church and further afield.
Service-users and carers from the local-authority managed Learning Curve Day Centre for adults with learning difficulties, the Salem Stars , continued to meet at the church on Wednesdays. Meetings are well attended and appreciated by all who attend, and the families of service-users. A Facebook page of the work of the Salem Stars has been set up with the purpose of making the work more widely known.
The well-established link with Casa Bucuriei (The House of Joy), a home for disadvantaged women in Moldova, has been re-established.
The ladies of the church continue to meet monthly for bible study and fellowship. Meetings are well attended and appreciated, particularly by those who live alone.
Church attendance continues to be maintained at a good level, with new attendees joining for Sunday services.
The elders (trustees) of the Rhondda Evangelical Church met throughout the year to consider the spiritual and material needs of the congregation, the furtherance of the aims of the church, and the distribution of funds in accordance with the aims and objectives of the church. The needs of elderly and infirm members of the congregation and the maintenance of the building were considered at all meetings.
The church continues to be supported by faithful itinerant ministers of the gospel, in particular Rev Dafydd Morris (Carmarthen) and Rev Richard Holst (Cardiff). Rev David George continued to take an active role in the ministry and pastoral care of the church. Church officers led midweek and Sunday services, as required.
The elders continue to consider the need for a full-time minister to further the aims of the church.
Church services are recorded and made available on the church website: www.rec.wales. The website, which gives an insight into all the church’s activities and seeks to clearly proclaim the Christian gospel message, is frequently and widely visited.
The elders have had regard to the guidance issued by the Charity Commission on public benefit.
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Going concern
Church members and adherents have continued to contribute to the ongoing work. As a result, and given the current level of reserves, the elders are confident that the church will continue to meet its liabilities, as they fall due, for the foreseeable future, and that there are no material uncertainties about the church’s ability to continue as a going concern.
Financial review
Reserves
The trustees ensure sufficient funds are held to meet anticipated liabilities for ministers’ fees and church running costs for a period of six months. This sum is reviewed annually.
Declaration
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees:
G Huw Kinsey John S Clement Elder/Church Secretary Elder 7 January 2026 7 January 2026
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Independent examiner’s report on the accounts
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF RHONDDA EVANGELICAL CHURCH
I report to the trustees (the elders) on my examination of the accounts of Rhondda Evangelical Church for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the church 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 church’s accounts carried out under section 145 of the 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 which gives me cause to believe that in any material respect:
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accounting records were not kept in respect of the church as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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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.
Signed: C Haydn Matthews Church member 16 Amos Hill Penygraig Tonypandy CF40 1PW
Date: 6 January 2026
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Rhondda Evangelical Church Statement of Financial Activities
for the year ended 31 March 2025
| Note Incoming resources Incoming resources from: Donations and legacies 3 Investments 3 Other sundry income 3 Total incoming resources Resources expended Expenditure on: Charitable activities 4,5 Total resources expended Net movement in funds Total funds brought forward Total funds carried forward |
Unrestricted funds Restricted funds £ £ 63,429 2,120 1,675 - - - |
TOTAL 2025 £ 65,549 1,675 - 67,224 75,336 75,336 (8,112) 253,892 245,780 |
TOTAL 2024 £ 59,690 1,458 - |
|---|---|---|---|
| 65,104 2,120 |
61,148 | ||
| 72,728 2,608 |
58,143 | ||
| 72,728 2,608 |
58,143 | ||
| (7,624) (488) |
3,005 | ||
| 252,039 1,853 |
250,887 | ||
| 244,415 1,365 |
253,892 |
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Rhondda Evangelical Church Balance Sheet
as at 31 March 2025
| Unrestricted | Restricted |
Restricted |
TOTAL | TOTAL | ||
|---|---|---|---|---|---|---|
| Note | funds | funds | 2025 | 2024 | ||
| £ | £ | £ | £ | |||
| Fixed assets | ||||||
| Tangible assets | 6 | 162,619 | - | 162,619 | 164,673 | |
| Total fixed assets | 162,619 | - | 162,619 | 164,673 | ||
| Current assets | ||||||
| Cash at bank and in hand | 81,796 | 1,365 | 83,161 | 89,219 | ||
| Total current assets | 81,796 | 1,365 | 83,161 | 89,219 | ||
| Creditors: amounts falling due within one year | - | - | - | - | ||
| Net current assets | 81,796 | 1,365 | 83,161 | 89,219 | ||
| Total assets less current liabilities | 244,415 | 1,365 | 245,780 | 253,892 | ||
| Total net assets | 244,415 | 1,365 | 245,780 | 253,892 | ||
| Church funds | ||||||
| Unrestricted funds – General | 240,375 | - | 240,375 | 247,999 | ||
| Unrestricted funds – Designated: Pastor’s Fund | 4,040 | - | 4,040 | 4,040 | ||
| Restricted funds – Learning Curve Group (“Salem Stars”) |
- | 1,365 | 1,365 | 1,853 | ||
| Total funds | 244,415 | 1,365 | 245,780 | 253,892 | ||
| Signed by two trustees on behalf of | ||||||
| all the trustees: | G Huw Kinsey | John S Clement | ||||
| Elder/Church Secretary | Elder | |||||
| Date of approval | 7 January 2026 | 7 January 2026 |
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Rhondda Evangelical Church Notes to the accounts
for the year ended 31 March 2025
1 Basis of preparation
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.
The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS102) issued on 16 July 2014 (“the SORP”) and with the Charities Act 2011.
2 Accounting policies
2.1 Income
These are included in the Statement of Financial Activities (“the SoFA”) when the church becomes entitled to the resources, it is more likely than not that the trustees will receive the resources, and the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the SORP.
Grants and donations are only included in the SoFA when the general income recognition criteria (SORP 5.10 to 5.12) are met.
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. Goods donated for on-going use by the church are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the church are included in the SoFA as income from donations when receivable.
Bank interest is included in the accounts when receipt is probable and the amount receivable can be measured reliably.
2.2 Expenditure and liabilities
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the church to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Support costs have been allocated between governance costs and other support.
Governance costs include all costs involving public accountability of the church and its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.
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2.3 Assets
Tangible fixed assets for use by the church are capitalised if they can be used for more than one year and cost at least £500. They are valued at cost or a reasonable value on receipt.
Depreciation on tangible assets is provided at rates calculated to write off the cost or valuation of each asset to its residual value on a straight line basis over its expected useful life as follows:
Furniture and fittings – over 10 years Equipment – over 3 years Organ – over 10 years
The trustees are of the opinion that the cost of Salem, the church building, represents a fair current valuation so have not made any depreciation charge for the year.
| 3 Analysis of income Donations and legacies Donations received Gift Aid Investments Bank interest Other sundry income 4 Resources expended Charitable activities Ministry Church running costs Donations made1 Community outreach & Christian literature |
Unrestricted £ Restricted £ 2025 Total £ 52,183 2,120 54,303 11,246 - 11,246 63,429 2,120 65,549 1,675 - 1,675 - - - 34,750 - 34,750 13,737 - 13,737 23,198 2,261 25,459 1,043 347 1,390 72,728 2,608 75,336 |
2024 Total £ 50,243 9,447 |
|---|---|---|
| 59,690 | ||
| 1,458 | ||
| - | ||
| 27,625 7,698 21,113 1,707 |
||
| 58,143 |
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| Unrestricted £ Restricted £ 2025 Total £ 1The church made the following charitable donations in furtherance of its Christian objectives: Casa Mea UK (for ongoing work in Moldova) 1,000 - 1,000 The Christian Institute 750 - 750 European Missionary Fellowship: General Fund 1,000 - 1,000 European Missionary Fellowship: Ukraine Appeal 310 1,690 2,000 Haiti Mission 1,000 - 1,000 Middle East Reformed Fellowship - - - Ministers’ Relief Society 1,000 - 1,000 Rhondda Cynon Taf Santa Appeal - 551 551 Trinitarian Bible Society 1,980 20 2,000 Vision of Hop 500 - 500 Support for individuals 15,658 - 15,658 23,198 2,261 25,459 5 Support costs Allocated to charitable activities Light, heat & water 2,093 - 2,093 Insurance 1,146 - 1,146 Property repairs 6,038 - 6,038 Equipment maintenance & consumables 1,149 - 1,149 IT communications 967 - 967 Printing, stationery and sundries 140 - 140 Professional fees & subscriptions 150 - 150 Depreciation 2,054 - 2,054 13,737 - 13,737 |
2024 Total £ 500 2,000 2,000 3,000 1,000 2,000 1,000 - 2,000 - 7,613 |
|---|---|
| 21,113 | |
| 1,607 1,144 185 1,567 681 261 199 2,054 |
|
| 7,698 |
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6 Tangible fixed assets
| Cost at 1 April Additions Cost at 31 March Depreciation at 1 April Charge for year Depreciation at 31 March Net book value at 31 March |
Freehold land & building £ Furniture & fittings £ Equipment £ Organ £ 2025 Total £ 160,565 7,610 6,162 2,800 170,975 - - - - - 160,565 7,610 6,162 2,800 177,137 - 7,610 2,054 2,800 12,464 - - 2,054 - 2,054 - 7,610 4,108 2,800 14,518 160,565 - 2,054 - 162,619 |
2024 Total £ 170,975 6,162 |
|---|---|---|
| 177,137 | ||
| 10,410 2,054 |
||
| 12,464 | ||
| 164,673 |
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