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Gilgal Baptist Church Porthcawl

Financial Statements and Trustees Report

for the Year Ending 31[st] December 2020

Gilgal Trustees Report 2020

Pages 3 – 6 Deacons (Trustees) Report Pages 7 – 30 Financial Statements Page 31 Independent Examiner’s Report

Gilgal Trustees Report 2020

Gilgal Baptist Church, Porthcawl Deacons (Trustees) Report

Legal Form of the Charity

Registered Unincorporated Charity, registered in England & Wales. Registered Charity Number 1134864

Church Address

Gilgal Baptist Church Park Avenue Porthcawl CF36 3EP

Trustees (in place throughout 2020 unless stated otherwise)

Revd M J Gillard (Pastor) Mr S J Lock (Associate Pastor) Mrs E M Rees (Secretary) Mr A J Hornsby (Treasurer) Mrs J Crole Mrs A Farrow Miss C Gill Mrs D Harris Miss E Harris Mrs C Hodges Mr G E Lovering Mr D A Redhouse Mrs A C Westwood (appointed 12/8/2020)

Bankers Barclays Bank plc Bridgend Business Centre

And also: Reliance Bank Limited Faith House 23-24 Lovat Lane London EC3R 8EB

Independent Examiner

Baker Knoyle Chartered Accountants Orbit Business Centre Rhydycar Merthyr Tydfil CF48 1DL

Gilgal Trustees Report 2020

Governing Document

Gilgal Baptist Church, Porthcawl (hereinafter referred to as Gilgal) was registered as a charity on 12 March 2010. The current governing document is the Constitution adopted at a Special Church Meeting on 11 March 2009.

Recruitment and Appointment of Trustees

New trustees are appointed in accordance with Gilgal’s constitution. Potential trustees are provided with copies of the Charity Commission’s and Baptist Union guideline leaflets on trusteeship and the latter’s on the role of a Deacon. They are also advised of their responsibilities and given copies of Gilgal’s constitution and most recent accounts.

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. Gilgal has adopted a Child Safeguarding policy, and all who work with our children and young people are provided with a copy of the document and are subject to the necessary DBS checks. We have also expanded our Safeguarding policies to include work with Adults at Risk.

We review our Health and Safety Policy annually and undertake the necessary risk assessments. In particular, since the onset of the Coronavirus pandemic, we have undertaken numerous additional Covid-specific risk assessments.

We believe that all prospective liability situations are adequately covered by our insurance policy. Food Handling training is undertaken where appropriate and relevant certificates obtained.

Objectives and Activities

These are set out in our Constitution. The principal purpose of the Church is the advancement of the Christian faith according to the principles of the Baptist denomination.

Public Benefit

The Trustees are aware of the Charity Commission’s requirements regarding the provision of Public Benefit and this is evidenced in the following section.

Achievements and Performance

The trustees are pleased to present this report of our activities during 2020. As we often need to remind ourselves, the “church” is NOT a building, rather it is a group of Christian people, called by God to be part of His family. This has never been more evident than over the last year as we have faced together the challenges of the Coronavirus pandemic. At the very onset of the pandemic in the UK we realised immediately the importance of keeping the community of Gilgal Baptist Church in contact with one another as we could no longer meet in person and we set up mechanisms to try to ensure this.

Our Pastor, Reverend Martin Gillard, has continued to preach a strong biblical message both in services in the church building and via online services though Facebook, YouTube and on our website www.gilgal.co.uk. As the year progressed, we have adapted to the technology and have also started livestreaming our Church services. For those who do not have the technology and haven’t been able to join us in person due to shielding we have been regularly producing CDs of the services and they have been delivered, along with our weekly news letters, to various members around the area. During the year Martin preached series on the book of Nehemiah (learning lessons from how he tackled his own building project), the life of Noah (reflecting on his experience of ‘lockdown’), the book of Acts, Paul’s second letter to the Corinthians and the “One Another” instructions in the bible, as well as specific sermons relevant to the pandemic or to key seasonal festivals such as Easter and Christmas.

The Leadership team of Pastor and Deacons meet on a monthly basis, via Zoom. As well as handling matters of current business, they try to think and plan strategically in line with the goals of the church; to be a church that families love, to make disciples who make disciples, to bring more people to faith in Jesus Christ and to have a building that is fit for purpose. The team’s thoughts and decisions are always shared at subsequent Members’ Meetings. We are able to hold these as hybrid meetings with some participating in the church following strict Covid guidelines and some joining us from their homes via Zoom.

Members of the fellowship are encouraged to attend a mid-week House Group and, together with the Bible Study and Prayer Meeting, we have a total of seven such groups and around 67 people meeting at different times and days each week. Many of these are able to continue again via Zoom and several

Gilgal Trustees Report 2020

WhatsApp groups have been set up to encourage as many people as possible to keep in touch. The groups generally study the previous week’s sermon, with the aid of questions provided by our Pastor.

We also have several ministry teams, co-ordinating various areas of activity such as administration, community, discipleship, prayer and world mission: the teams support people already serving in those areas, challenge others to get involved and propose new initiatives. One such initiative has been to offer an online Alpha course which has been well attended and we hope and pray that some of those involved will attended Baptism classes run by our Pastor as soon as restrictions allow.

Our midweek ladies group “Gilgal Ladies” has developed into a Facebook group meeting page which provides daily messages of encouragement and bible verses. Unfortunately, our banner group and craft group have been unable to meet since the beginning of the pandemic but will resume as soon as restrictions are lifted.

The prayer team has continued to run an electronic/telephone prayer chain which we are making very good use of, particularly as we cannot meet in person.

We moved our children’s Sunday club online during the pandemic and it remained well attended. Unfortunately, our annual Holiday Bible Club was unable to take place but we look forward to resuming this in the future. We aim to restart our toddler group and other midweek children’s work as soon as Covid restrictions allow. Due to the pandemic, our intern for 2020 Alie Breaux had to adapt the work she was doing with us, and made a valuable contribution to our online ministry. She was recruited through Missional Links Wales, an organisation with which we continue to be in contact.

Some members get involved in the work of Churches Together in Porthcawl. Much of our activity clearly benefits the general public. One example is our very popular Wednesday Lunch Club, which is usually attended by between 40 to 50 people, mainly elderly folk, some being from our fellowship but many with no church affiliation. Again, due to the pandemic the club was only able to run during the early part of the year, for those few weeks the lunch club was preceded with a traditional service of hymns, readings and prayers with a short message.

Conscious that many people in society struggle financially, we run a Foodbank distribution centre (based in the local YMCA), which is one of a network of 9 centres within the Bridgend area. Two of our members are trustees of this charity, which is affiliated to the national body, the Trussell Trust. Thankfully even during the pandemic the foodbank is still able to serve the local community and is much needed in these times.

In addition to helping people practically, we also want to share with them the news of God’s love. During 2020 we have been able to participate in outreach activities when Covid restrictions allowed. Through these activities, we pray that many will come to know Jesus as their Saviour and Lord. At Christmas time we were able to hold a socially distanced open air in the town centre and give out invitations to our Christmas services. We also went carol singing in a couple of streets around the church where we gave out more invitations. The services went ahead and were well attended.

The variety of activities described above clearly depends not only on the hard work of our paid pastors but also on a huge amount of voluntary help, both pastoral and practical, from members and friends of the church. We have never attempted to quantify the value of this help, but it must run to the equivalent of several additional members of staff.

Following the sale of the Woodland Avenue premises we are focussing on improving the facilities at the church at Park Avenue which is regularly used for weddings, dedications and funerals. We have been able to obtain quotes for this exciting project and a recommendation for the project was taken to the August church meeting where it was approved by the church members. We look forward to this project being fulfilled in 2021 giving us a building fit for purpose in the 21[st] Century.

Financially, God has continued to bless the work of the church. We are grateful to our members who, in response to God’s prompting, have continued to give generously, both regularly and with one-off gifts towards the building project. This allows us to continue to support numerous Missionary organisations throughout the world both in prayer and financially. The detailed accounts are available elsewhere, but in summary our net current assets at end of December 2020 stand at £486,616, which shows an increase of £27,693 compared to last year’s figure of £458,923.

Gilgal Trustees Report 2020

We were so pleased to baptise Pat Burgess in January 2020: this was done very sensitively in hospital shortly before she died. Unfortunately, no baptisms could take place in the church during the year due to the pandemic, however we were able to welcome 4 into fellowship. Sadly, during 2020 we also lost members who died. We give thanks for the lives and memory of Pat Burgess, Rosemary Harrington, Malcom Cridge and Peter Davies. Our total membership at the end of 2020 is 123 members.

We thank God and praise Him for all that He has done in the past year and trust Him for all that lies in the future, as together we seek to know Jesus better and to make Him better known.

Financial Review

The results for the year are set out in the full accounts.

Payment of Trustees

Notwithstanding the fact that Revd Martin Gillard is a Trustee of the charity, he is entitled to an agreed stipend in accordance with clause 23 of our Constitution.

Steve Lock, our Children, Youth and Family worker is also a Trustee. We have obtained clarification from the Charity Commission (6 May 2014) that, subject to careful management of any potential conflict of interest, his appointment does not require their legal consent.

Reserves Policy

The total funds of £531,560 are made up of fixed assets, net current assets and long-term liabilities. Of the net current assets of £486,616, £191,882 relates to restricted funds with the remainder being free of any restrictions. The Charity's practice is to have sufficient bank balances to cover working capital requirements over a three-month period. In the light of this, free reserves need to be no less than £20,000. The current free reserves are substantially above this requirement because the Charity has been raising money towards the proposed building project.

Principal Funding Sources

Our main income is derived from the generous giving of our members and the resultant gift aid income. We also obtain grant funding, where it is available, for major property repairs and renewals.

Investment Policy

The charity only uses Bank accounts, ensuring that cash not immediately required is placed in an interest bearing account. Stock market investments are considered too risky and hence inappropriate.

Future Developments

We intend to continue to develop our ministries in accordance with our Objectives and Activities, trying to ensure that we are good stewards of the resources and talents that God has provided to us . We plan a major redevelopment of our Park Avenue sanctuary, to create a larger area for after service fellowship, community meetings and engagement and to add a new balcony. This redevelopment will include a new all-glass main entrance, new toilets, a well-equipped kitchen and some office space. During 2020 detailed drawings were prepared by Roger North Long & Partners (a Cardiff-based firm of Chartered Building Surveyors) and the work was put out to tender. LCB Construction Ltd have been selected as the primary contractor and various grants have been applied for in the hope of being able to start the work in the spring of 2021.

At the end of 2020 we said goodbye to our associate Pastor, Steve Lock, who left us to take up a position as senior school’s engagement officer with the Church in Wales Diocese of Llandaff. We are looking forward after Easter to welcoming our new youth Pastor Owen Hughes who will be working closely with Cathryn Hodges our deacon responsible for work with Children, Youth & Families. We continue to look for a children’s worker to focus on toddlers and primary school children and hope to fill this post soon.

Gilgal Trustees Report 2020

Gilgal Baptist Church Porthcawl	Gilgal Baptist Church Porthcawl	Gilgal Baptist Church Porthcawl	Charity No (if any)	1134864
Annualaccountsforthe period
Period start date	01/01/2020	To	Period end date	31/12/2020

Section A Statement of financial activities

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05
118,486	62,971	-	181,457	154,099
1,922	-	-	1,922	8,180
1,970	-	-	1,970	3,460
2,624	1,158		3,782	3,143
-	-	-	-	-
-	1,461	-	1,461	27,580
125,002	65,590	-	190,592	196,462

-	-	-	-	-
153,811	10,140	-	163,951	148,236
-	-	-	-	-
684	1,928	-	2,612	8,355
154,495	12,068	-	166,563	156,591

29,493 -	53,522	-	24,029	39,871
-	-	-	-	-
29,493 -	53,522	-	24,029	39,871
-	-	-	-	-
-	-	-	-	-

-	-	-	-	-
13,079	-	-	13,079	589 -
16,414 -	53,522	-	37,108	39,282

356,092	138,360	-	494,452	455,170
339,678	191,882	-	531,560	494,452

Section B Balance sheet

Guidance Notes B01 B02 B03 B04 B05 B06 B07 B08 B09 B10 B11 B12 B13 B14 B15 B16 B17 B18 B19 B20 B21	Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds Total this year £ £ F03 F04	Endowment funds Total this year £ £ F03 F04	Total last year £ F05
	-	-	-	-	-
	71,095	-	-	71,095	77,384
	-	-	-	-	-
	-	-	-	-	-
	71,095	-	-	71,095	77,384

	-	-	-	-	-
	20,829	8,291	-	29,120	22,727
	253,957	135,127	-	389,084	375,315
	23,051	48,464	-	71,515	64,598
	297,837	191,882	-	489,719	462,640

	3,103	-	-	3,103	3,717

	294,734	191,882	-	486,616	458,923

	365,829	191,882	-	557,711	536,307

	-	-	-	-	-
	26,151	-	-	26,151	41,855

	339,678	191,882	-	531,560	494,452

	-			-	-
		191,882		191,882	138,360
	339,678		-	339,678	356,092
				-
	339,678	191,882	-	531,560	494,452

	Signature		Print Name		Date of approval dd/mm/yyyy
A.J.Hornsby			A.J.Hornsby		27/04/2021

CC17a (Excel)

29/10/2021

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with  the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

TRUE

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate: Not Applicable

An explanation as to those factors that support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes No		* -Tick as appropriate

*Please disclose:*

(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.

CC17a (Excel)

29/10/2021

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes  No  *Please disclose:*		* -Tick as appropriate	* -Tick as appropriate
	

*(i) the nature of any changes;*
*(ii) the effect of the change on income and expense or* *assets and liabilities for the current period; and*
*(iii) where practicable, the effect of the change in one or* *more future periods.*

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes  No *Please disclose:*		* -Tick as appropriate	* -Tick as appropriate


*(i) the nature of the prior*		*period error;*
*(ii) for each prior period presented in the accounts, the* *amount of the correction for each account line item* *affected; and*
*(iii) the amount of the correction at the beginning of the* *earliest prior period presented in the accounts.*

CC17a (Excel)

29/10/2021

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Yes No N/a	Yes No N/a	Yes No N/a
		
Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
		

Yes No N/a	Yes No N/a	Yes No N/a
		
Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a

		
Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
		
Yes No N/a
		

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations and gifts 97,94640,190 - 138,136126,296 GiftAid 19,990 8,291 - 28,28122,592 Legacies 550 - -550210 General grants provided by government/other charities - 14,490 - 14,4902,690 Membership subscriptions and sponsorships which are in substance donations - - - - - Donatedgoods,facilities and services - - - - - Other - - - - 2,311 Total 118,486 62,971 - 181,457 154,099 Lunch Club 1,595 - -1,595 7,010 Toddlers 309 - -309 878 - - - - - Other 18 - -18292 Total 1,922 - - 1,9228,180 Hire of halls 1,824 - -1,824 3,227 Fundraising concert - - - - - Sale of Pews - - - - - Other 146 - - 146233 Total 1,970 - - 1,970 3,460 Interestincome 2,624 1,158 -3,7823,143 Dividendincome - - - - - Rentalandleasingincome - - - - - Other - - - - - Total 2,624 1,158 -3,7823,143 - - - - - - - - - - - - - - - - - - - - Total - - - - - Conversion of endowment funds into income - - - - - Gain on disposal of a tangible fixed asset heldforcharity's ownuse - - - - 20,000 Gain on disposal of a programme related investment - - - - - Royalties from the exploitation of intellectual propertyrights - - - - - Other - 1,461 - 1,461 7,580 Total - 1,461 - 1,461 27,580 125,00265,590 - 190,592 196,462 Other information: Analysis Donations and legacies: Charitable activities: TOTAL INCOME Other: Other trading activities: Income from investments: Separate material item of income:	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis
	Donations and gifts	97,946	40,190	-	138,136	126,296
	GiftAid	19,990	8,291	-	28,281	22,592
	Legacies	550	-	-	550	210
	General grants provided by government/other charities	-	14,490	-	14,490	2,690
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-	-	2,311
	Total	118,486	62,971	-	181,457	154,099

	Lunch Club	1,595	-	-	1,595	7,010
	Toddlers	309	-	-	309	878
		-	-	-	-	-
	Other	18	-	-	18	292
	Total	1,922	-	-	1,922	8,180

	Hire of halls	1,824	-	-	1,824	3,227
	Fundraising concert	-	-	-	-	-
	Sale of Pews	-	-	-	-	-
	Other	146	-	-	146	233
	Total	1,970	-	-	1,970	3,460

	Interestincome	2,624	1,158	-	3,782	3,143
	Dividendincome	-	-	-	-	-
	Rentalandleasingincome	-	-	-	-	-
	Other	-	-	-	-	-
	Total	2,624	1,158	-	3,782	3,143

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-

	Conversion of endowment funds into income	-	-	-	-	-
	Gain on disposal of a tangible fixed asset heldforcharity's ownuse	-	-	-	-	20,000
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual propertyrights	-	-	-	-	-
	Other	-	1,461	-	1,461	7,580
	Total	-	1,461	-	1,461	27,580

		125,002	65,590	-	190,592	196,462

All income in the prior year was unrestricted except for: (please provide description and amounts)		Donations to building fund of £40,190; gift aid on same £8,291. Interest on building fund £1,158. Grants of £9,000 towards building project, £4,965 towards stonework repairs, £525 from Western Power's "In this together" Covid fund. Contras (mainly gifts to be passed on to specific charities) £1,461.
Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.


Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

CC17a (Excel)

29/10/2021

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
Incurred seeking donations	-	-	-	-	-
Incurred seeking legacies	-	-	-	-	-
Incurred seeking grants
Operating membership schemes and social lotteries
Staging fundraising events	-			-	-
Fundraising agents
Operating charity shops
Operating a trading company undertaking non-charitable trading activity
Advertising, marketing, direct mail and publicity	-	-	-	-	-
Start up costs incurred in generating new source of future income	-	-	-	-	-
Database development costs	-	-	-	-	-
Other trading activities
Investment management costs:	-	-	-	-
Portfolio management costs	-	-	-	-	-
Cost of obtaining investment advice	-	-	-	-	-
Investment administration costs	-	-	-	-	-
Intellectual property licencing costs	-	-	-	-	-
Rent collection, property repairs and maintenance charges	-	-	-	-	-
	-	-	-	-	-
Total expenditure on raising funds	-	-	-	-	-

Employment Costs	66,691	-	-	66,691	65,819
Mission and Ministry	39,289	525	-	39,814	51,387
Building Costs (R&R, Utilities etc - plus adjustment for depreciation)	46,781	9,615	-	56,396	29,550
Other	1,050	-	-	1,050	1,480
Total expenditure on charitable activities	153,811	10,140	-	163,951	148,236

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total	-	-	-	-	-

Contras (money towards camps, trips, retreats etc collected and then paid out to theprovider)	-	1,928	-	1,928	7,337
Net interest on defined pension liability	684	-	-	684	1,018
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total other expenditure	684	1,928	-	2,612	8,355

	154,495	12,068	-	166,563	156,591

CC17a (Excel)

29/10/2021

Section C Notes to the accounts

Note 9 Support Costs Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

Support cost (examples)	Raising funds £	Activity 1 £	Activity 3 £	Grand total £	Basis of allocation
					(Describe method)
Governance	-	810	-	810	All unrestricted Independent Examination fees
	-	-	-	-
	-	-	-	-
	-	-	-	-
Other	-	-	-	-
Total	-	810	-	810

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

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Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees	This year £	Last year £
	810	810
	0	0
	0	0
	0	0

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Section C Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees.

11.1 Staff Costs

Salaries and wages Social security costs Pension costs (defined contribution scheme) Other employee benefits (Manse etc)

Total staff costs	This year £	Last year £
	55,243	53,501
	1,262	1,882
	6,108	6,013
	4,078	4,423
	66,691	65,819

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

*please enter 'true' in the box provided.*	*please enter 'true' in the box provided.*
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000		TRUE

Band	Number of employees
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999



Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity
	£65,298 (Our Pastor and Associate Pastor are our two full time employees and both are also trustees, with the permission of the Charity Commission)

11.2 Average head count in the year

The parts of the charity in which the employees work

	This year Number	Last year Number
Fundraising	-	-
Charitable Activities	2	2
Governance	-	-
Other	-	-
Total	2	2

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11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

Please explain the nature of the payment

Please state the legal authority or reason for making the payment

Please state the amount of the payment (or value of any waiver of a right to an asset)

11.4 Redundancy payments

Please complete if any redundancy or termination payment is made in the period.

Total amount of payment

The nature of the payment (cash, asset etc.)

The extent of redundancy funding at the balance sheet date

Please state the accounting policy for any redundancy or termination payments

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Amount of contributions recognised in the SOFA as an expense

£6,108

Please explain the basis for allocating the All employment costs, including pension contributions, are paid from unrestricted funds. liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that although the scheme is Our Pastor belongs to the Baptist Ministers Pension scheme. This was originally a defined benefit plan, but this was closed in 2011 accounted for as a defined contribution and replaced by a defined contribution plan. Our Associate Pastor contributes to two defined contribution plans. plan, it is a defined benefit plan.

Our Pastor belongs to the Baptist Ministers Pension scheme. This was originally a defined benefit plan, but and replaced by a defined contribution plan. Our Associate Pastor contributes to two defined contribution pl	Our Pastor belongs to the Baptist Ministers Pension scheme. This was originally a defined benefit plan, but and replaced by a defined contribution plan. Our Associate Pastor contributes to two defined contribution pl	Our Pastor belongs to the Baptist Ministers Pension scheme. This was originally a defined benefit plan, but and replaced by a defined contribution plan. Our Associate Pastor contributes to two defined contribution pl	Our Pastor belongs to the Baptist Ministers Pension scheme. This was originally a defined benefit plan, but and replaced by a defined contribution plan. Our Associate Pastor contributes to two defined contribution pl
The Church is an employer participating in a pension s administered by the Pension Trustee (Baptist Pension Scheme are held separately from those of the Employe employer in the Scheme pays contributions as set out i considered to be a multi-employer scheme as describe scheme's assets and liabilities to specific employers an defined contribution scheme. The pensions costs charg expenses accrued in that year, plus any impact of defic being made through the Defined Contribution (DC) Pla Income and employers pay 6% of members' Pensionab managed on behalf of the Pension Trustee by Legal an further 4% of Pensionable Income to cover Death in Se which provides income protection for Scheme member income protection policy has been insured by the Bapti service prior to 1 January 2012 are provided through th 2012 service were a defined benefit pension of one eig Service, together with additional pension in respect of p Income. The Scheme, previously known as the Baptist defined benefits on 31 December 2011.	cheme known as the Bapti Trust Limited). The schem r and the other participati n the Schedule of Contrib d in Section 28 of FRS 10 d means that contribution ed to the SoFA in the yea iency contributions (see b n within the Scheme. In ge le Income into individual d General Life Assurance rvice Benefits, administra s in the event that they are st Union of Great Britain ( e Defined Benefit (DB) Pl htieth of Final Minimum P remiums paid on Pension Ministers' Pension Fund, s	st Pension Scheme ("the e is a separate legal entity ng employers. For any mo utions in force at that time. 2. This is because it is not s are accounted for as if th r are contributions payable elow). From January 2012 neral, members pay 8% o pension accounts, which a Society Limited. In additio tion costs, and an associa unable to work due to lon BUGB) with Unum Limited an within the Scheme. The ensionable Income for eac able Income in excess of tarted in 1925, but was cl	scheme), which is and the assets of the nth, each participating The Scheme is possible to attribute the e Scheme were a towards benefits and , pension provision is f their Pensionable re operated and n, the employer pays a ted insurance policy g-term incapacity. This . Benefits in respect of main benefits for pre- h year of Pensionable Minimum Pensionable osed to future accrual of ly qualified Actuary using The valuation of the DB rvice funding level of this deficit. re improvements in ement of 1.75% for ement factor A=0.5%. December 2022. Plan reveals a deficit the lved in the DB Plan. une 2026. These y in line with increases to reduction for all in the figures shown in
Actuarial Valuation as at 31 December 2019: A formal valuation of the Defined Benefit (DB) Plan wa the Projected Unit Method. The market value of the DB Plan revealed a deficit of assets compared with the val 94%). The Church and the other employers supporting The key assumptions underlying the valuation were as	s performed at 31 Decem Plan assets at the valuati ue of liabilities of £18 milli the DB Plan are collective follows:	ber 2019 by a professional on date was £298 million. on (equivalent to a past se ly responsible for funding es, with allowance for futu erm annual rate of improv nal initial mortality improv e not later than as at 31st ere a valuation of the DB and other employers invo ons are payable until 30 J 014 and increase annuall the Council agreed a 50% is reduction is allowed for
Type of financial assumption	%pa
RPI price inflation assumption CPI price inflation assumption Minumum Pensionable Income increases (CPI plus 0.75% pa) Assumed investment returns: - Pre-retirement - Post retirement Deferred pension increases: - Pre April 2009 - Post April 2009 Pension increases: - Main Schemepension	3.20 2.70 3.20 2.95 1.70 3.20 2.50 2.70
Post-retirement mortality in accordance with 80% of th mortality rates from 2013 in line with the CMI 2019 cor males and 1.5% for females, with the core smoothing p The next actuarial valuation of the DB Plan within the s Recovery Plan: In addition to the contributions to the D Trustee and the Council agree to a rate of deficiency c Under the current Recovery Plan dated 30 September contributions are broadly based on the employer's mem Minimum Pensionable income as defined in the Rules. deficiency contributions payable between 1 July 2020 a these accounts, where appropriate.	e S3NFA and S3NMA tabl e projections, with a long t arameter and with additio cheme is due to take plac C Plan set out above, wh ontributions from churches 2020, deficiency contributi bership at 31 December 2 However, the Trustee and nd 31 December 2020. Th

Movement in Balance Sheet liability
Section 28.11A of FRS 102 requires agreed deficit reco provision is set out in the table below.	very payments to be reco	gnised as a liability. The	movement in the

Accounting date (year ending):	31 December 2020	31 December 2019
Balance sheet liability at year start	£41,855	£44,564
Minus deficiency contributions paid	-£3,309	-£4,316
Interest cost (recognised in SoFA)	£684	£1,018
Remaining change to balance sheet liability*	-£13,079	£589
Balance sheet liability at year end	£26,151	£41,855

* Comprises anychange in agreed deficit recovery plan	and change in assumptio	ns betweenyear-ends.

This liability represents the present value of the deficit followingassumptions set byreference to the duration	contributions agreed as at of the deficit recovery pay	the accounting date and h ments:	as been valued using the

Accounting date	31 December 2020	31 December 2019	31 December 2018
Discount rate	0.4%	1.7%	2.4%
Future increases to Minimum Pensionable Income	3.0%	3.2%	3.3%

Cessation Event: Consequent upon the departure of t under Section 75 of the Pensions Act 1995. This make reference to the cost of securing benefits by the purcha Scheme. In December 2019 the Church entered into a “Double C this arrangement the Church is no longer liable for this line with the RecoveryPlan outlined above.	he then Minister from the s the Church liable for the se of annuities) applicable essation Debts Arrangem debt, but the Church conti	Church in 2009, the Churc proportion of the overall d to its previous Ministers ent” with BUGB and the P nues to pay the ongoing d	h had a cessation event eficit (assessed by who were members of the ension Trustee. Under eficiency contributions in

Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' Each of the churches participating in this plan is responsible solely for its share of the deficit and is not liable for other obligations under the terms and conditions entities' obligations. Also see narrative above. of the multi-employer plan

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Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

13.1 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions £	Grants to individuals £	Support costs £	Total £
Donations to various Christian organsations and to other churches	25528	1100	NIL	26628
Activityorproject 2			-	-
Activityorproject 3			-	-
Activityorproject 4			-	-
*Total*	-	-	-	-

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

*My charity has made grants to particular institutions that are material in* *the context of its grantmaking. Details of the institution supported,* *purpose of the grant and total paid to each institution is available on the* *charity's web site.*	*My charity has made grants to particular institutions that are material in* *the context of its grantmaking. Details of the institution supported,* *purpose of the grant and total paid to each institution is available on the* *charity's web site.*	*Yes*	*Please provide* *details of charity's* *URL.*
		No	*Provide details* *below*

Names of institution	Purpose		Total amount of grantspaid £
			-
			-
			-
			-
			-
			-
			-
			-
			-
			-
*TOTAL GRANTS PAID* *Other unanalysed grants* *Total grants to institutions in reporting period*			-
			25,528
			25,528

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Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

14.1 Cost or valuation	n
Freehold land & buildings Other land & buildings £ £ At the beginning of the year 52,757 - Additions - - Revaluations - - Disposals - - Transfers - - At end of the year 52,757 - Basis* None applied - the real value of these assets is considerably greater than their historic cost None applied - the real value of these assets is considerably greater than their historic cost Rate At beginning of the year - - Disposals - - Depreciation - - Impairment - - Transfers - - At end of the year - - Net book value at the beginning of the year 52,757 - Net book value at the end of the year 52,757 - 14.4 Impairment 14.5 Revaluation 14.3 Net book value 14.2 Depreciation and impairments the name of independent valuer, if applicable the carrying amount that would have been recognised had the assets been carried under the cost model. the methods applied and significant assumptions Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. If an accounting policy of revaluation is adopted, please the effective date of the revaluation*	Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
	52,757	-	-	133,643	186,400
	-	-	-	1,100	1,100
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	52,757	-	-	134,743	187,500
	d impairments
	None applied - the real value of these assets is considerably greater than their historic cost	None applied - the real value of these assets is considerably greater than their historic cost	SL or RB	Reducing Balance	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")
				Mainly25%
			- 109,016 109,016 - - - - 7,389 7,389 - - - - - - - 116,405 116,405 - 24,627 77,384 - 18,338 71,095 *provide:*
	-	-	-	109,016	109,016
	-	-	-	-	-
	-	-	-	7,389	7,389
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	116,405	116,405

	52,757	-	-	24,627	77,384
	52,757	-	-	18,338	71,095

14.6 Other disclosures (i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.

The "transfers" row is for movements between fixed asset categories.
** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB

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Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Cash & cash equivalents	Listed investments	Investment properties	Social investments	Other	Total
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-

*Please specify additions resulting from acquisitions through business combinations, if any.

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

Analysis of investments Cash or cash equivalents Investment properties Other investments Total Social investments Grand total (Fair value at year end+Cost less impairment) Listed investments
	Fair value at year end	Cost less impairment
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-

17.3 If your charity holds investment properties, please complete the following note:

(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications

(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements

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17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

Analysis of current asset investments Cash or cash equivalents Listed investments Investment properties Social investments Other investments Total	This year	Last year
	£	£
	389,084	375,315
	-	-
	-	-
	-	-
	-	-
	389,084	375,315






*Description*	This year £	Last year £




*Total*

*Description*	This year £	Last year £



*Total*

17.7 Additional information Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk. For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique. Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.

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Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

*Please complete this note if the charity has any* *debtors or prepayments.* Note 19 Debtors and prepayments
19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	28,282	22,592
	-	-
	838	135
	29,120	22,727

Total

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

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Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
-	85	-	-
-	-	-	-
810	810	-	-
2,293	2,822	-	-
-	-	26,151	41,855
3,103	3,717	26,151	41,855

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

*Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

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Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits	This year £	Last year £
	-	-
	-	-
	71,515	64,598
	-	-
	71,515	64,598

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Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
BuildingFund	R	BuildingImprovements	138,360	65,590	(12,068 )	-	-	191,882
General Reserve	UR	Unrestricted General Reserve	356,092	125,002	(154,495 )	-	13,079	339,678
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			494,452	190,592	(166,563 )	-	13,079	531,560

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Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
BuildingFund	R	BuildingImprovements	115,021	37,396	(14,057)	-	-	138,360
General Reserve	UR	Unrestricted General Reserve	340,149	159,066	(142,534 )	-	-589	356,092
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			455,170	196,462	(156,591 )	-	(589 )	494,452

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Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

FALSE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee	Legal authority (eg order, governing document)	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
		This year				Last year
		Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
		£	£		£	£
Rev Martin Gillard	Constitution	29760	3943		3860	37257
Mr Steve Lock	Charity Commission Agreement	24090	2165		218	25707

Please give details of why remuneration or other Rev Martin Gillard is the Pastor of the church. By virtue of his employment benefits were paid. office he is a member of the leadership team and hence a trustee, but he is also entitled to a stipend in accordance with our constitution. Mr Steve Lock was employed by the church (as a youth worker) prior to becoming a trustee and the Charity Commission have consented to this arrangement.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)			*FALSE*

Type of expenses reimbursed		This year	Last year
		£	£
Travel		494	1759
Subsistence
Accommodation
Other (please specify):

	TOTAL	494	1759
Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity
	TWO

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	*TRUE*

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
			£	£	£	£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

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Section C Notes to the accounts (cont) Note 29 Additional Disclosures The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GILGAL BAPTIST CHURCH PORTHCAWL

Independent examiner's report to the trustees of Gilgal Baptist Church Porthcawl

I report to the charity trustees on my examination of the accounts of the Gilgal Baptist Church for the year ended 31 December 2020.

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

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:

accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
the accounts do not accord with those records; or
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.

R.I. KNOYLE ACA FCCA Baker Knoyle Chartered Accountants Orbit Business Centre Merthyr Tydfil CF48 1DL

Date: 28[th] October 2021

Page 1

2020-12-31-accounts

Gilgal Baptist Church Porthcawl

Financial Statements and Trustees Report

CONTENTS

Gilgal Baptist Church, Porthcawl Deacons (Trustees) Report

Legal Form of the Charity

Trustees (in place throughout 2020 unless stated otherwise)

Independent Examiner

Governing Document

Recruitment and Appointment of Trustees

Risk Management

Objectives and Activities

Public Benefit

Achievements and Performance

Financial Review

Payment of Trustees

Reserves Policy

Principal Funding Sources

Investment Policy

Future Developments

Section A Statement of financial activities

Section B Balance sheet

Note 1 Basis of preparation

1.1 Basis of accounting

1.2 Going concern

1.3 Change of accounting policy

1.4 Changes to accounting estimates

1.5 Material prior year errors

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Note 6 Analysis of expenditure

Section C Notes to the accounts

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Note 11 Paid employees

Please complete this note if the charity has any employees.

11.1 Staff Costs

11.2 Average head count in the year

11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

11.4 Redundancy payments

Section C Notes to the accounts (cont)

Note 13 Grantmaking

13.1 Analysis of grants paid (included in cost of charitable activities)

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

14.1 Cost or valuation

Section C Notes to the accounts (cont)

Note 17 Investment assets

17.1 Fixed assets investments (please provide for each class of investment)

17.3 If your charity holds investment properties, please complete the following note:

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

Note 28 Transactions with trustees and related parties

28.1 Trustee remuneration and benefits

28.2 Trustees' expenses

28.3 Transaction(s) with related parties

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GILGAL BAPTIST CHURCH PORTHCAWL

Independent examiner's report to the trustees of Gilgal Baptist Church Porthcawl

Responsibilities and basis of report

Independent examiner's statement