Chartty rnglstralion numbpr 1134218 {En￿and and Wah¥l
AFON NEDD MINISTRY AREA
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

AFON NEDD MINISTRY AREA
LEGAL AND ADMINISTRATIVE INFORMATION
Thistees
I members olthe MAC are tharity trusleos
Charity numbBr
1134218
Prln¢ipal addro8•
The Rectory
23 London Road
Nealh
SA11 1LE
Indep•nd•nt examln•r
Rithar(l N Chappl•ACCA
WBV Limrted
The Third Floor
Langdon House, Langdon Ro8d
SA1 Swansga Walerfronl
Swansea
Wales
SA18QY

AFON NEDD MINISTRY AREA
CONTENTS
Page
Trustees report
Slatem8nl of Irusle¢$ respon$ibilrties
Independent examineffs report
Stslement of finanaal activities
Balance sheet
10
Notes lo the flnanoal statsments

AFON NEDD MINISTRY AREA
TRUSTEES REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
Thè trustees present their annual report and finan￿al statements for the year endèd 31 Docember2024.
Th• ffinancial slatoments have been propared in accordan¢e w+th thè aeeounting Policies sel oul tn note I to the
finanual statements and ¢omply with the charity'$ goveming document. the Charities Act 2011, 'A(￿untIng and
Reporting by Charities= Statement of Recommendèd Practice applicab￿ to chorilies preparing their accounts tn
aceordance with the Financial Reporting Standard applicable in the UK and Republic of I￿land IFRS 1021
leffethw 1 January 2019) and the Church in Walps accountin9 iegulations.
Obj8Gtiv•s and *ctlvltl•$
promolvJn of the wholg mission of the church. pastoral. evangelistiG, social and eCumenth'C￿, in the Partsh.
We review our aims, objèctives and activities 8ach yèar. Thi5 wview looks at what we have achitived and the
out(￿me8 of our wotk in the pr8¥ious ￿efve months. The rewew also helps us to Èn$uTe our aims, objectives and
a¢bV￿eS remain focused on our staled Obje￿l¥e$. We have refgrred to the guidance contained in th8 Charfty
Commission'$ general guidan￿ on public benefit vthen reviowing our aims and objectives and in planning our firture
adNities, in p8￿"Cular the $pe¢ific guidan¢e on Chatitias for the adVan￿ment of religion. Thiy ensure5 that w•
conlinue our purpose of en¢ouraging the bèliefs, lenels and Practices ol Chri81ianty, ther¢by seeking new followers
and by encouraging and farilitating thg pra¢tir* of Ihe Chrfstian Faith by existh'ng followers.
En¢ouiaging aThJ fadlitaling the prath.ce of the Christhan Faith by our Churches whith includes the following=_
The provision and m8intenantr￿ ol the Chur¢h&s
Conducting regular Christian worship in the buildlngs
The c￿bratIon of the Holy Eucharist, baptisms. marriagfjs and ffiJnerals
The maintenance of Christian burial pla(*s
Prom(>ting the study of Christian teaching. praclices and scriptures
Safeguarding pdiaes a￿ in plac¥ at all out chur¢h$s
F(4lowing both Clwrch in Wales and Dioc&8an Guidan
In addibon to the above. Chrislian dèvotional a¢ls and outreach work is carried out including:_
Visiting slck.
Administering the sacramènts to Ihose unable lo attfjnd regular acts of WQTShip, lo Ihg sidE and dying.
Supporting pastoral work.
Supporting work earned out by olher Christian agencres.
Fostering ecumenical links ￿tween different Christs"¥n tradilions.
To lacditate this work h is imp•tsnt that we maintain the fabric ofthe Churches.
A¢hl•vem•nts aTrd ￿rf0m￿nc•
s￿nIficant activities and actheven￿nts against0bl￿tsVas
W8 have 256 on The Electoral Roll ol the Ministry Area. The Church of Saint Poter and Saint P8uI hawng been
dosed in 2022, the declar*'on of redundancy was finally made and the prop$rty put on Ihe market for sale.
Reverend Alison Reèves was appoinleil as Area Dean in the BTO Aman Ministry Area in Ihe Diocase of Saint
DavKI's and lefi the Ministry Area before Easter 2024. There ar8 n¢)w Iwo vacanaes for the rok of Team Vicar.
The Reverend Chrfst¢¥)her Coles t￿nOunCed hi5 intention lo retire just after Ea5t8r 2025 which woukj
potentially lfjave the Ministry Area significantly understaffed. As a ￿s￿lI, advertisements were placed wlh the
Clwrch Timès and in the Dio¢ese, but little interest was shown, and no appointments have been made.

AFON NEDD MINISTRY AREA
TRUSTEES REPORT (CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
Raview of tho year- For furth&rd8tail$plgase see th& Ministrytha Report for2024
However, ¥mongsl some of the aclivitsos that took place in the Ministry Area lo the end of 2024:
The work of Messy Church conllnued with several events taking place durlng the ￿urSe of the ye8r
building upon that which had been stsrted in the Neath constituency lo compliment the exr*llent work
done in Skwen by the exSslin9 Messy Church Tearn thare.
The wort of the Mothers Union BrAnches In the new MA was strengthened and supported with new
mèmbers and took part in a number of 8vent$, indudlng a Bannar Fests"val in Llandaff Cathedral.
The Nealh conslitugncy endeavoured to ¢ontrinue its Sunday moffllng 'Sunday's Cool. which wns
alongside the 11.00am Eucharist in Saint David's Church.
The outdoor Nativity S&rvi¢e on Ael y Bryn Fami in Tonmawr cwtinues to be a ￿gUlar Soasonal evenl.
Saint Mary's Church Hall was soly and ihe proceeds received to enable thè congregalion lo explore
and plan for a redevelopment of the rear of th& church for soclal activbties.
The Chufehes of Sl Thomas and Sl John wèrè idendfied as in need of fa￿lItY improvements of bolh
kttchens and toilets. Faculty applicatlons were submitted for both and their outcomes were awaf(ed
with a viw to work beginning (subject lo funding) in the next 16 monlhs ot SQ.
The retreat look pLa¢e to Y C8ban at Pendine which involved a group from ihe Ministry Area linking
with the Ministry Area there.
The Arts Fesfjval that began in 2023 look place again in Neath town centra in which two of the MA
¢hurche$ participated as venues for dis￿ayS and activitie5.
Followng Ihe Tedudion in derical personnel. a decision was made to sell tituehaven in Lewi5 Road
a￿1 for the sale proceeds to be placed into Ministry Area lunds to engble the support of the several
bullding enhancement projects that had been idgntrfied.
The first Ministry Aroa meal took place at Zafran Restaurant in Skewen at whlch more than 80 people
were in att&ndance. 11 was intended to be the first of a bi-annual event as a means of lundraising for
the Ministry Area bul more wnportanlly to bring about a greater social awareness and inleractK)n
between different constrtuenl members in the Ministy Area.
Flnanclal rnview
The overall financial resulis indicata that both unrestricted and reslrided fvnds generated surpluses. The
detsibed results are disclosed in the attached finanThal stalemenls.
R8seNes policy
The MAC has a policy of retaining resaNe funds to ensure the continual operation of the Minislry Area. Surplus
funds, whgre avallable, ar• retained on a Treasury Deposit account p&nding the requirements ol the MAC.
Maiornsks
The MAC ¢onsiders the major risks to whi(*) the Charity is exposed and establishe5 5yStem$ to mitigate those
risks. The risks fa¢ing the Charity indude the state of repair of the churches and the financ4al rèquirernenls lo
meet day to day administration.
The fabric of each church is ¢onlinualty monitored by the Churches, sul
wardens and reported upon to thé MAC,. the finanrks are controlled by careful budgeting and periodic appèal
to the worshipers and other fund raising actNities.

AFON NEDD MINISTRY AREA
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Plans forfU￿re periods
As this report is being complied, the ne* Ministy Area is gx8mining its prtorities and aims. This is boing done
in conNnction with the Archdeacons of the Diocese of Llandaff as part of their Wisitation process. Thi8 is a
developing proce$$ as thg Ministry begins lo.bed in. and new Telalionships are fomi8d and nurturod with Ihe
constituent churches, their member5 and oryanisations invofved.
Th8 Archdeacons, Visotalion programme that began in 2022 came to a c4Jndusion in earty 2025 Ihaving
bgen postponed from Decemb8r 2024). That has resuttèd in several plans being prepared wnprising..
A Mlnlslry Area Development Plan
A Buildings Plan
A Generosity Plan
These will be the ba$18 for the work of the Mlnlslry Area in Ihe next three y6aTS and will be implemented and
monitored by the Ministry Area Leadership Team {'MALT) in eonjunction with the MinistryArea Council I'MAC,).
Some of tho matters to be progressed under the plans are:
To enabl8 thè Sense of community in the MA by the use of 8 standardised Eu¢h*rist SeN¢e Booklet
To use every opportunity to promote the gospel in the occasional offices (Bapb"sm8, ViÈd(Jings and
Fungral$) and lo communicate opportunities to atten¢Y worship and events among those with whom the
Churth cornes inlo contsct
To ￿Tr￿'nue with th& regular prayer & bible study groups
To look at thè use of our church buildings and to develop better ￿￿tieS and regular maIntenar￿ of th•m
in conjundion With the newly constttLrted Prtsperty and Churches Team I'PACT?
To develop ond continue working with schools in th8 Ministry Area and, in particular, ow Church School.
To fostsr and enhan¢e c￿mMUnty working through the Briton Ferry Communty Shop and Ihe groups that
usè Ty Sanl8s Fair.
To èncourage generous and regular giving through the use of Starmling Orders and the Gfft Aid Envalope
scheme and tr) remind the nèed for regular rewew of such giviig that refflects the actual costs of ftlfiling
the Church's mIss￿n in the Ministy A￿8.
was re¢ognised that most of th8 above would ￿ governed by th& raali8m of having a reduced derical staff
and that there would be a ngad to undertake Ihg core elements of ministry as thg priority.
The MA well thanks by and large to the continued support and wls(knm of the Mfnl$tyAr•a Leader. thè
MAC and the many volunteers who willingty give of their time and experience.

AFON NEDD MINISTRY AREA
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
strncture. gov•rnan¢¢ and managem•nt
The Afon Nedd Ministry Area IANMAI came into being on the 1st January 2022. It ¢ornprises the former Paiishes of
Skewen and 8riton FerrylLlansawel and the Redori81 Benefice of Neath which was registered with the Chanty
Commission on 9 February 2010 under the name of R.B. Nealh Parochial Church Council IPCC). The charity
number ts 1134218. The new ANMA retains the same tharty number.11 p8rfoms its role through the hAini51ry Area
Council (MACI which is the name of the trustee body in place of Ihé PCC.
Church buildings within tho Benofice.-
Sl Thomas. Chur¢h
Sl David's Church
St Illtyds Church
Ss Peter & Paul's Church. Cimla- Now rgdundant and awaiting sale
St Teilo's Church. Tonmawr
st John's Church, Skewen
st Mary's Church. Llansawel
Ty Santes Fair, Skewen
Mlni5try Te•m
Ministry Area Leader Iln¢umbentl=The Rev'd Canon Lynda Newman
Ministry Aiea Lay Chair..
Mr Mark Ritzrnann
Team Vicais..
Reverend Akson Reeves (until Easler 2024), Reverend Chris Coles
Curate..
Vatsnt
Reader
SutrAndr8ws
Vlard•ns and MAC Membershlp
4 Leaderfs Warden
MA People's Warden
JLKlith Cole
Pamela Wllliams
MA TreasLWer:
Paul Bennett lex Officio)
MA Coun¢ll Memb•r4
St. Iltyd's ChuTd)
Andrew McCut¢heon
St. Thomas. Church
Robert Wlliam5. Lynda Powell
Sl. Dawds's Chur
ClaTe Evans, Helen Bgnnett
Sl John's Skewan
Kay Britton. Howol Price
Sl Mary's Briton Fery Dave Andrews. Carol• Lobes
Sl. Tgilo's Churth
Gwénda Smart
wptsd M¢mb•r•:
Gary Cakjer (MA Bookkeeper)
Calh Archard (Safeguarding Officer)
Judith McCut¢heon IMAC Se¢retary)

AFON NEDD MINISTRY AREA
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Th8 trustees ￿pOrt
s approved by th• Board of Trustees.
Mr P J Bennatt
Trusts•
The R8verend Canon L.E. Newman
28.10.25

AFON NEDD MINISTRY AREA
STATEMENT OF TRUSTEES RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
To compty fijlly with the provI￿onS of the Constitutw)n of th¢ Church in Wales in administering the ANMA
with our sèven churches of St Thomas, St Iltyd. Sl Dawd, Sl John, Sl Mary. St Teilo, and Ty Sanles Fair.
The Church in Wales is a province within the Anglican Communion and, as such, exists to advance the
christs.an religion through world-wide mission. The object ot the MA Counctl is lo enswe that the life and
work of the Church within the Minl$lry Area helps lo ￿￿11 that mission, bolh locally and more widely.
The MAC. is not a body corporate. Ils composition, procedure and powers are regulated by the
Con$lrtution of the Church in Wale5, as amendèd from lime to time by ils Goveming Body, set up under
Sedion 13111 of the Welsh Churches Act 1914. Elections are held at an annual vestry meetsng which mu$1
lake place on or bèfore 301h April. The peisons whos8 namès are entered on the Electoral Roll ale entitled
lo vote and lo sland for ele¢tion. Before assuming office. èvery member of the MA C￿nCil musl sign
declaration that he or she will be bound by the Conslilulion.
The Representative Body of the Church in Wales holds the land and prowrty of Ihe Church in Wales,
induding St. Thomas,, St Illtyd's, St. David's. St John. St Mary, St Teilo, and Ty Santes Fair buildings. their
contents and grounds. The Representative Body is an Exempt Charily and wa5 sel up under SedKJn 13
{2) of the ￿1$h Chureh Acts 1914. 11 acts on behalf of the Province in paying the stipends of fulkllme
cl8rgy.
It is the iesponsibilty of the Ministry Area Leader Ilncumbenll. th8 Ministry Area Lay Chair and the MAC to
consult together and to co-oparate in all matters of concern and importance to the benafice for the
promotion of tha W￿le mission of the Church, pastoral, evangelislic, social and ecumenical within the MA.
The MAC is also responsible for the MA budget and all expenditure there under, the care gn(I maintenance
of the church labric, grounds and tho chur¢hyard. The council is also the normal channèl of CoMmun￿￿10n
be￿¢en parishioneis and th• Bishop of the diocese.
thin the MA is Aldem)an Dawe$, School. This school owes its Orig￿ lo the wil ofAldem)an John Davles
who left a legaGy for ils founding in 1719. The Ministry Area Council, (Incumbentl. the Churchwardens, and
Ih8'oversèers ofthe poorf are the Trustees. They hand the day-today runnirvJ of the sGhool lo a Governing
Body appointed in 8ccordance with present day Education Legislation. Th¥ curri¢ulum taught 1$ Mi
ac(xJrdance with the tenets of the Church in Wales.
The MA has a pastoral inlaresl in the Llewellyn Alms Houses vthith were founded in 1897. The Ministry
Area Leader is the onty ex-C*fficio Trustee Of IhS$ charity.
The Objective of the Afon Nedd Minbsty Area and it5 Sovgn churches is the Illlsslon and ministry of the
Christian Community in this place. This is achieved by all its spirrtual and social acliwlies. These arè
dgscribed in detail in the Ministry Area Leaderfs Pastoral report, which 1$ pre￿nted annually at the Annual
Vesty Meeting. Tho prime objective is the ¢el8bralion of Christian worship on Sundays and prin¢ipal feast
days and the prodamation of the gospel through this worship. This Mission is accomplished in co-operation
with the Diocese of Uandaff and the Area Deanery of Neath & Port TalboL
The law applicable to tharttie$ in England and Waley requires the trustees to prepare financial statement5 for each
finanThal year which give a true and fair view of the stsle of affairs of the ¢harity and of the incomin9 resources and
application of resources of the charity for that ye8r.
In preparing these financial statements. the truste85 are requiTed to..
selèct suitable accounting policies and then apply thèm consistenlty:
observe the methods and prin¢iples in the Charities SORP..
make judpmenls and estimates that a￿ Tgosonable and prudent..
stsle whether applicable acLounling standards have been followed. sutie¢t lo any maleroal departures disdosod
and explained in the financial statements.. and
prepar& the financial stalemenls on the going concem basis unles5 11 is inappropriate to presume that the charity
will continue in operation.

AFON NEDD MINISTRY AREA
STATEMENT OF TRUSTEES RESPONSIBILITIES (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
The Intslees are responsibig for keeping sufficient acco￿ting record$ that disdose with reascnaÈ48 accura￿ al any
time thé financial position of the charity and enable them to ensure Ihal thè financial statements compty with thè
Chari￿.8$ Ad 2011. the Charity {Accounl$ and Reports) Regulations 2008 and the prowsions of the trust deed. Th&y
are also responsible for $8fv9uarding th8 assets of the chwty and hence for taking reasonable steps for the
prevantion and detection of fraud and other irregularibe&

AFON NEDD MINISTRY AREA
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF AFON NEDD MINISTRY AREA
I reporl to the trust885 on my examination of the Iln8ncAal statem¢nls ofAfon Nedd Ministy Area (the tharityl for the
year ended 31 December 2024.
R•SPo￿lb￿l1t1P8 and basis of report
As the trustee5 of the ¢harily you are responsibk for the preparatK)n of thè financial stslemènls in accoTdan¢e with
the requir&ment5 of the Charities Act 2011.
I report in respect of my examination of the d)arity's financi81 statewnenls carried out under section 145 of the
Ch8rilies Ad 2011. In carying out my ex8mination I have followed the Directions gNen by the Charity Commission
under section 14515llb) of the Charities Ad 2011.
Ind8Pond¥nt ?xamlnef$ Statsmgnl
Since the charity s gTOSS income exceedad £250.IXIO, thè independent examiner musl be a member of a body lisleij
in s8Ction 145 01 the Chariknes Act 2011.1 confirm that l am qualtfied lo undertake the examination because l am a
member of IheAssocialion of Chartered Certified A¢counlanls, which is one of the listed bodies.
Your attention is drawn to the fact that the charity has prepared the financial stalements in acC￿rdSnce with the
relevant vèrsion of the Statement of RecomM￿ded Pradice applicable to d)arities preparing their fmancial
statements in accordance with the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland IFRS
1021 In prefe￿nce lo Ihe Accounting and Reporting by Ch8rilies.' Ststement of Recommended Pra¢tic& issued on 1
April 2CKIS which is fyfeTf8d lo in the extani reguL7lions bul has ntsw been withdrawn. l understand that this has
begn done in order for the finan(ial statements to provide a Iw& and fair view in a￿ordanCe with UK Generally
Artepted Aco)untkng Practico.
I have completed my exarninalion. I confimi that no matters have CO￿ lo my attention in connection with the
examlnation giving me causa to believe that in any material resp8ct.-
accounting records were not kept in respect of the charity as required by Section 130 of the Charilles Ad 2011.
the finana81 statements do not accord with those records., or
the finanpial statements do not Compty wtth thè applicable requirements conceming thè fomi and conlenl of
financial statements set out in the Ch8rities (Accounts and Reports) Regulations 2008 other than any
requifemenl that the financial statements glvè a true and fair view, which is not a matter ￿nsIdered as part of
an independent examination.
I have no concems and have come acro$s no tsther matters in Connecti￿ with the examinatlon to whbch atlention
Should be dr
Ih¢s report in order I
nable a proper understsnding ofthe financial ststements lo be reached.
Richard N Chapple ACCA
WBV Llmlted
The Thir¢J Fbor
Langdon House, Langdon Road
SA1 Swansea Waterfront
Swansea
SA18QY
Wales

AFON NEDD MINISTRY AREA
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unr•stslclod R￿trIcted
funds
funds
2024
2024
Total Unr•strl¢tsd Rvstri¢t•d
funds
funds
2023
2023
Total
2024
2023
NotsB
com• and endowmonts from:
Donation$ and legacies
Charitable actiwliès
Other trading actiMlie8
Investments
Other in¢ome
60.782
172,283
100.330
4,670
89,627
4.2
65,032
172,383
103.990
4.894
155.235
54.964
175,517
68,302
4.030
7,273
495
6,1
183
62,237
176.012
94,408
4,213
3.fj60
224
65,608
Tot81 income
427.692
73,842
501,534
322,813
14.OS7
336.870
Expandi￿￿9 on".
Charitabl& activities
379.845
5,367
385,212
362,933
2,257
365.190
Total •xp•n¢fithr•
379,845
5,367
385.212
362,933
2,257
365,190
Net In¢omel(ex￿ndII￿rel and
mov•mont In fund$
47.847
68,475
118,322
140,120)
11,8C
128.320)
Reconclllatlon of funds:
Fund balarKes al 1 January
2024
477,491
302.895
780.386
517,611
291.095
808,7(h8
Fund balancgs •t 31
Docembgr 2024
525.338
371,370
898,708
477,491
302,895
780.386
Thtr 8tatemenl of financial actiwlles Include$ all gains and103ses re¢ognised In the year. All income and ex￿nditUTe
derfve from continuing activilio$.

AFON NEDD MINISTRY AREA
BALANCE SHEET
ASAT31 DECEMBER 2024
2024
2023
Notsg
Flxed assets
Tangible assets
13
4.902
215.311
Current ass•ts
Stocks
Debtors
Cosh at bank and In hand
14
15
3.1￿7
2,9
895.337
2.962
7,171
567,543
901,304
577,676
Crndit¢rs: amowts f•lling du• withln
one year
18
19.4981
112,601)
N•t current a¥¥e
891.806
$65,075
Total assets l•s* currgnt Ilabilitl•$
896.708
780.386
The funds of th• charity
Reslriclad income funds
Unrestricted funds
17
371,370
525.338
302,895
477,491
896,708
780,386
The finanryal sta
ejnents were approved by the trustees on 2BthAprlL2025..
Mr P J Bemett
Trustre
The Reverend Canon L.E. Newman
Thi$tee
10-

AFON NEDD MINISTRY AREA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Ac¢ounting policies
Charity infommtion
Afon N¢dd Ministry tha Is a Charily, regi$1ored with the Charity Commlsslon on g F8bNary 2010. The
number is 1134218.
1.1 Ba¥is of pmpardtlon
The f￿ancIal statements ha￿ been prepared in a¢cordance WTth the Charities Acl 2011. the Church in Wales
Aecounting Regulations. the Financial Reporting Standard applicablo in the UK and Republi¢ of Ireland" ("FRS
102.1 and the Charities SORP 'Accounling and Reporting by Charities.. Slaternenl of Recommended Practice
appiicable lo charities preparing their accounts in accordan(* with the Financial Reporting Standard
applicable in the UK and Rèpublic of Ireland (FRS 1021. leff8¢tive l January 20191. The ¢harity is a Public
Benefit Enlty as defined by FRS 102.
The charty h¥8 taken advantsge of the pmvisions In the SORP for charitrg$ ngl lo prepare a Stat•ment of
Cash Flows.
The financoal statements h¥v8 depart￿ fr¢)m the Charflies IAe¢ounls and Reports) Regulatlon8 2008 only to
the ext￿1 réquired lo provide a twe and tsir view. This departure has involved following the Stat&mÈnl of
Recommend8d Practice for djaril￿S applying FRS 102 rather than the version of thè Statement of
Re￿mrnen￿ed Pr*di¢e which is Tefeffad to in Ihg Regulalions but which has since been withdrawn.
The financTal statements a￿ propared in sterling, whi¢h is Ihe functional currency of the charity. Mon•1
amounts In these ffinancial statements arè rounded lo the nearest £.
Thè finanual statements have btsn prepa￿d under the historical cost convonl*)n. Thè princlpal a¢¢ounting
poTha•s *Jopted ar8 $81 out kbw.
1.2 Golng concern
At the time of approwng the financHI statements, the trustees have a reasonable expectation that the charity
ha5 adgqvate resources lo continue in operational exlslènce for the foreseeable fLrfur•. Thus the trustees
¢¢ntinu• lo adopt the golng concein basis of accounting in prèparing the finan¢ial statements.
1.3 ch&rftab￿ lunds
Unrestricled funds are available for use al the discr8tion of the twstee$ in furtherance of their charitable
objectivés.
Restrlded funds are subject lo Specif￿ condltions by donors or grantors as to how they may bg U8ed. The
pu￿oSeS and uses of the restiicted fvnds are sel oul in the notes lo the financial statements.
1A In¢om9
Incoming re80uTces are dl accounted foi gr￿.
Plamed ￿virO, o)IlectKJn and donations are recognised when ro¢elpt is probable.
Grants and legacies are accounted for when thg MAC i$199ally entiiled lo the amounts du&. All Ot￿r In￿Me
is g&neralty recognised when rf is received.
11

AFON NEDD MINISTRY AREA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
A¢¢ounllng poli¢les
(Continuodl
1.6 Expendlturn
Parish shaTe is paid regularty and 1$ induded in expenthlure for the ygar to which it relat8S.
Unreslri¢ted fund grants are recognlsed when determined by the MAC.
Amount5 received $pe¢ifically for mi59ions ￿e deatt with as rgslricted funds and the liability for payrnent is
re¢ognSs8d when the amounts are received.
Al olher expenditure is generally re¢ognised when it 15 incurred.
1.6 Tangible Ilxed ayJ8•ts
Tangib￿ fixed assets are initially measured at cost and subsequenlty measured at cost or valuation, not of
depreciation and any impairment10s5es.
Depreciation is recognised so as to wrfle off th8 c051 or valuation of assets le55 thoir resKSual values over thèir
useful lives on the followlng base$'.
Freehotd land and buildings
Fixtuies and ffttings
deprecialion and 50 years (see below)
Selected rales
The gain or loss arising on the disposal of an asset 18 ¢Jètermined as the difference betsveen the sale proceeds
and the ¢arrying value of the asset, and is recognised in lh* statement of financial act1wt￿s.
The Church buildlngs except as noted in note 11 to the accounts are vested in Thé Represenlalive body of the
Church in Wales, consequendy, none of this propoty forms part of the assets of Ihe Benefice. Provision for
depracialion of propèrties help by Ihe Parish, is made as follows:_
Curate's House at Litue Haven, Lewis Road, Neath
NIL. as market ¥8lue is agreed lo be in excess ol ¢ost..
Churd) Hall at Cimla
Written off over SO year5 from 1964.
1.7 Imp•lrnient offlxed ao8•ts
Al each ￿porting end date. the charity reviews the carrying amounts of its 18ngible assèts to delemiine
whether there is any indication that those assets have suffered an ifflpaimienl loss. If any such indication
exis15, the recovèrable amount of the a55el is estimated in order to determine the extent of the impairment
loss (if any).
1.8 Stocks
Stocks are slated at the lower of Cost or net realisable value.
1.9 Cash and cash •qulvaT•nts
Cash and cash equivalents include cash in hand, deposts held at call ￿th banks, other shc%t-lemi liquid
investments with original maturities of three months or les$. and bank overdtafts. Bank overdr8fts are shown
within borrowings in Current liabilities.
12-

AFON NEDD MINISTRY AREA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from donations and1oga¢ies
Unr¢8trictod R•strict•d
funds
funds
21114
2024
Total Unrp5tr1etsd Rostrlcted
funds
nd8
2023
2023
Totsl
2024
2023
Donations and gift8
60.782
4,250
65.032
7,273
62,237
Donations and gifts
Lega(aes and general
donations
DBF Grant
For the World4wde
Church
Other
45,864
10.028
45,864
10.028
27,168
22,904
150
27.318
1.703
3,187
1.703
7,437
4,892
4.892
7.123
4,250
7,123
60,782
4.250
65.032
54,964
7.273
62,237
Income from ¢h•ritable activltles
Unrestrict•d Restrl¢led
fund•
funds
2024
2024
Total Unrestrictsd R•¥trict•d
funds
funds
2023
2023
Tolal
2024
2023
Dirnet gv4ing- pl*nn•d
InoJm8 from
135,317
100
135.417
131.196
495
131,691
Dlrnct giving - other
IniJ)me from
13,262
13,262
13,945
13,945
Indirnct glving - tax ￿￿ndS
Income from
23,704
23.704
30,376
30,376
172,283
100
172,383
175.517
495
178.012
In¢om• from oth•rtradlng a￿1vitIeS
Unrnstrictod Rostrlet•d
funds
funds
2024
2024
Totsl Unre>trl¢tyd R•$trl¢ted
funds
fund¥
2023
2023
Totsl
2024
2023
Olher income
100,330
3,660
103,990
88,302
e.106
94,408
13-

AFON NEDD MINISTRY AREA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
In¢omg from other trading activities
{Contlnued)
2024
2023
Money rnising
Magazlne subscriptions and adverts
Events
Tes¢0 Voucher Sch8me
4.367
18,789
1.550
4,339
23.954
4.200
otherincome
Church bu1￿1ng rentsl
INeédings. fvnerals and Ot￿r sem
Lottery bonus ball
Other sundry inwne
16,705
20,772
14.07S
19.220
654
103.990
94,408
In¢om• from inv￿lments
UnreJtri¢ted Rostrlctsd
fundg
funds
2024
2024
Totsl Unr•strl¢tsd Rostrict•d
funds
fund$
2023
2023
Totsl
2024
2023
Int8resl recewab
4.670
224
4.894
4.030
183
4.213
Other In¢om•
Unrn8trl¢tsd R•strictsd
funds
funds
2024
2024
Tt)tsl Unrfrstrl¢tsd Rostricted
funds
funds
2023
2023
Tolal
2024
2023
Net gain on disposal of
langlble fixed assets
89.627
65.608
155,235
During the year the Ministry disposed of a number of fu¢d assets and Ihe gain arising from ea¢h ol the
disposals Ss as folows..
Sale of Sl Marfs Hall
£72.957
Sale of Little Haven
£65,608
Sale of St Cathorine's Hall
£16.670
14-

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11S1,.Iiikll,
<3

AFON NEDD MINISTRY AREA
NOTES TO THE FINANCIAL STATEMENTS (coKfiNUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Charit•ble activili•s
Outsido Parf$h
ChrislianAid
Royal Brib"sh Leglon
Battle of Britain
Gaza Appaal
1,288
729
150
235
2,402
Inside P*ii¥h
Llandaff DBF
454
Hom*
SalvalSon Army
Neath Fotsd Bank
Walsingham Shrine
Nea1h Rotary Club
N&8lh Town Mayoress aw)eal
Guide dogs
RLNI
Teulu DL
Mission purchases
Grant pureha$e8
Sl Johns Ambulanc8
P Duncan
625
229
100
100
2,622
2.296
100
100
6,959
Net movgment In fund¥
2024
2023
Thè net movement in funds is slated after eharginty{credhlngi'.
Fee8 payab￿ for the independent fjxaminatrc￿ of tho charitls financial
staternenls
DeprerAalion of Lwned tangible fixed assets
Profrt on disposal of tangible fixed assets
5,640
962
1155,2351
5.650
983
10 Trust••8
During the year. of the tnjsteas were in receipt of Temneration from the ministy area, totafing £16,086
12023. £16,192).
11 Employ••$
The average monlhly number of emF4oyees during the year wa5".
2024
Numbor
2023
Numb•r
20
15
17-

AFON NEDD MINISTRY AREA
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR EhlDED 31 DECEMBER 2024
11 Employ•os
Icondnu•d
Salar￿$ for 2024 were £17.80112023 £18.1561
SocAal se¢urrty costs for 2024 were £38512023.. £402)
Pension ￿$tS for 2023 were £16912023.. £173}
There were no empbyees wh05È annual remuneration was mcye than £60,000.
12 Taxatlon
The tharfty is exempl from taxation on its adivltles because all ils income is applied for charitable purposes.
13 Tanglble ￿ed asÉ•ts
Fr••hold Iwnd FtxiuTr$ and
and bulldSng¥
titllng8
Tot•1
Cogt
Al 1 January 2024
Disposals
232,493
1232,4931
46.741
279,234
1232,493)
Al 31 December 2024
46,741
46.741
DepT•ci4llon and Impaimont
Al 1 January 2024
Dep￿CIal￿n charged in the year
Eliminated in respecl of disposals
23.C66
40,857
63,923
982
123.0661
{23,0661
Al 31 December 2024
41,839
41.839
Carying amount
At 31 De¢emb&r 2024
4,902
4,902
At 31 December 2023
209.427
5,884
215,311
The Fmhold land and buildings wmprisgd'.-
Curate's House- Liille Haven
209.427
Expendrture on St Peter and Sl Paul's Churth Hall 23,086
14 Sto¢ks
2024
2023
Raw materials and ￿nsUmableS
3.L%7
2.962
18-

AFON NEDD MINISTRY AREA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
15 Debtovs
2024
Amounts falling duo wlthln on• yoar.
2023
OIN*r debtors
2,900
7,171
16 Creditors: amounts falling wlthln ong year
2024
2023
other creditors
Accruals and deferred Income
3,858
5.640
7201
5,400
9.498
12,801
17 Restri¢t•d funds
The reslriiagd funds of tho charity comprise tha unoxpended balances of donation$ and grants held on tN$l
Subject to spe¢ifK condittons by donor8 as lo how they may be used.
Mov8m•nt In
•lan¢8 8¢
l January 2024
Balan¢• at
•wnd•d 31 DKemb•r
2024
rnsources
SlewaTdshp- Mr5 LawrowKe funds
Stewardship- Property fund
Stewardship- Parothial MIS￿On$
Stewardship- St Thoma8 tower ￿$toTation
Sl Davids- Friends
St Davlds- ResloratK*n
St Da￿d8- Organ fund
st Davids- Surplus lund
Sl Thomas- Friends
Sl Thomas- RgstOTalion
Sl Illtyd - Chancel reserve fijnd
St Illtyd- Friends
Ty Sante$ Fair- grant fvnding
13,646
213.826
978
18,242
21,515
7,052
2.825
116
12,011
5,170
13.646
279.434
978
18,242
23,294
7.052
2,421
116
12.011
5.170
65,608
3,872
12.093)
14041
387
112
4,250
(111
12.859)
488
1.391
302,895
73,842
15,387)
371.370
19-

AFON NEDD MINISTRY AREA
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
18 Unr•¥trf¢trd fvnds
The unrè5tricte¢J funds of the charity comprise the unexpended balances of donatsons and grants which aro
nol subject lo specific condrtion5 by donois and grantors as to how they may be used. These in¢lude
￿•s￿nated fvnd5 whl¢h have been set aside out of unrestricted funds by th8 tru$t8as ftjr specific purposes.
Incomlng R•sources
At31
rn$ource•
exp•nded
D￿•￿be1
2024
At 1 January
2024
General funds
477,491
427,692
1379,8451
525,338
Pr•vlous year:
At 1 January
2023
Incomlng
r•sour¢ès
Resoyrc•s
¢xpended
At31
Decgmb•r
2023
General funds
517.611
322,813
(362,933)
477,491
19 An*lysl$ of net assets b•lween funds
Unr¢strlcted
fund3
2024
Re•trlcted
fun(ts
2024
Tot•1
2024
At 31 Dec¢mbw 2024:
Tangible assets
Current assotsllliabilities)
3,219
522.119
1,683
369.687
4,902
891,806
525.338
371.370
896.708
Unrestrl¢ted
funds
2023
R•stri¢t•d
funds
2023
Total
2023
At 31 D8cember 2023:
Tangible assets
Currenl asselsllliabilthesl
3.797
473.694
211,514
91.381
215.311
565,075
477,491
302.895
780,386
-20-

AFON NEDD MINISTRY AREA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
20 Fln•ncial commltmonts. guarantees and ￿ntin9•Tht liabilttlès
SL Illtyrfs Chur¢h
During the year ended 31st December 2003 grant aided refurbishment work was ￿)Mpleted on St. Ilttyd's
Church. The project cost appr0￿matelY £283,200 and was financed by tho Heritage Ltsttgry Fund. CADW and
B8nefice funds.
The lèmi$ of the Herltage Lottery Fund grant stipulate that thè grant is ￿paYable if Ihg 'Approvgd Usage, of
the buikjing ceases., it is not lime limlled. The temis of the CADW grant $tipulate that it is repayable if the
buildin9 ceases for worship wlthin 5 yeais of the grant being made.
St D•vid'5 Chur¢h- r•lurblshmont
Ouring the ye8r ended 31$1 December 2007 refurbishmenl work commenced on St. David's Church. The work
on the fabric of the bLtildiro has been fund￿ by granls from the Heritage Lottery Fund, NPTCBC and from
fvnds from the Church. The Heritage Lottery Fund gr8nl stipulates that Tt 15 repayable rf the buikling
eases for worship within 10 yearn. The work wo$ wnpl8teil during th& year ended 31st Decembw 2010.
SL Davld's Chur¢h - T0￿r
The project wa$ ¢ompleted durTng Aprfl 2015.
Standard Co￿l￿10n5 relatong to the repaym¢nl of th& grants received, should worship al the Church ceasa
thin a stipulated perlod. are in place.
SL Thoma*. Church - Tower
Durin9 2015 a fund was launched to enable tower repairs to be Ca￿led out,. this was completed in 2018.
21 Related party transactlonB
There were no dis(*Jsable related party Iransa¢lion$ during the year12023- none}.
-21