2022-12-31-accounts - Gilgal Baptist Church, Porthcawl

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Gilgal Baptist Church Trustees Report for the year ended December 31[st] 2022

The Trustees present their annual report along with the unaudited financial statements of the company and the Independent Examiner's report for the year ended 31st December 2022. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" (FRS 102) (effective 1 January 2019) in preparing the annual report and financial statements of the charity.

Reference and Administrative Information

Trustees

The minister and deacons of the church are its trustees for the purpose of charity law. The trustees who served during the year are as follows:

Martin Gillard (Minister) Liz Rees (Church Secretary) John Hornsby (Treasurer) Jacqui Crole Alison Farrow Caryl Gill Linda Harber Daphne Harris Cathryn Hodges Gordon Lovering Malcolm Nicholas Lawrence (‘Larry’) Knowles (appointed 26[th] April 2023) Mark Peers (appointed 26[th] April 2023) Charity Name & Registration Number Gilgal Baptist Church Porthcawl Unincorporated Charity Registered in England & Wales Charity Number 1134864 Governing Instrument Constitution adopted 11/3/2009, Based on model Baptist Union constitution Principal address Gilgal Baptist Church Park Avenue Porthcawl CF36 3EP Independent Examiners Baker Knoyle Chartered Accountants Orbit Business Centre Rhydycar, Merthyr Tydfil CF48 1DL

Structure, Governance & Management

The charity’s reference and administrative information is set out on page 1 and includes details of the Trustees and its principal office.

Gilgal Baptist Church is an unincorporated charity governed by a constitution, and is affiliated to the Baptist Union of Great Britain.

Its ultimate governing body is the church members meeting. Members meet between four and six times a year, with one of those meetings being designated the Annual General Meeting. The day to day administration of the life of the church is delegated to the minister and deacons. Deacons are elected by the members from within the membership for a three year term and can be re-elected.

Objectives & Activities

The principal purpose of the Church is the advancement of the Christian faith according to the principles of the Baptist denomination. The Church may also advance education and carry out other charitable purposes in the United Kingdom and/or other parts of the world.

In fulfilling the above purpose the Church will engage in a range of activities either on its own or with others that may include but are not restricted to:

regular public worship, prayer, Bible study, preaching and teaching;
baptism, as defined in the Union’s Declaration of Principle;
the Communion of the Lord’s Supper which shall normally be observed at least once a month;
evangelism and mission, locally, regionally, nationally and internationally;
the teaching, encouragement, welcome and inclusion of young people;
nurture and growth of Christian disciples;
education and training for Christian and community service;
giving and encouraging pastoral care;
supporting and encouraging charitable social action in the United Kingdom and abroad;
encouraging relationships with and supporting Baptists and other Christians.

Achievements & Performance

The trustees of Gilgal Baptist Church, Porthcawl, are pleased to present this report of our activities during 2022. 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 during our redevelopment of Park Avenue which was completed in April 2022. It was with a real sense of joy and thankfulness that we returned to the building on Palm Sunday 10 April. Up until this point we continued to worship in Awel Y Mor community centre which had served us very well during the building project.

To celebrate the completion of the building and our returning to worship there, we had several special events, including our formal opening, which took place on Saturday 11 June when various local community groups and neighbours were invited. Our town mayor, Mark Chegwen, supported the event and cut the ribbon. On Sunday 12 June we had our official 150th Anniversary services led by the Rev. Elfed Godding and this was followed by a very well attended bring and share lunch. The following Thursday 16 June Rev. Yinka Oyekan joined us for an evening where we explored the very interesting topic ‘The man who split time in two’. Saturday 18 June was a family fun day with many from the community attending, enjoying visiting the stalls, participating in games and having fun on the bouncy castles. Our official celebrations concluded on Thursday 23 June when we hosted an evening with Graham Kendrick. Over 220 people enjoyed a superb evening of Praise and Worship in our refurbished building.

Our Pastor, Reverend Martin Gillard, has continued to preach a strong biblical message in person and via online services though Facebook, YouTube and on our website www.gilgal.co.uk. For those who do not have the technology and haven’t been able to join us in person we have continued to produce CDs of the services that have then been delivered, along with our weekly news letters, to various members around the area.

This year, we have very much enjoyed the themes of the services. Our Pastor was on Sabbatical for most of January and February. When he returned to our redeveloped building he preached in the morning on: Discover your SHAPE, Our God Is... (on the nature and character of God), and on 'The Practice of Prayer'. In the evenings we looked at 'The Practice of Praise' 'How to Be a Disciple' and People of Prayer. There were also topical messages on Easter, Harvest, Christmas and Baptism. All these messages are now available on our social media pages and church website.

The Leadership team of Pastor and Deacons meet on a monthly basis in person. 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. We achieved the last goal in 2022 and then began reformatting the other goals which will take us into 2023 and beyond. The team’s thoughts and decisions are always shared at subsequent Members’ Meetings.

Members of the fellowship are encouraged to attend a mid-week House Group and, in the autumn of 2022, we began a restructure of our house group system which has resulted in several new groups with more people in attendance. 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-coordinating various areas of activity such as administration, community, evangelism, 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 from the community team has been to engage with the community, sharing the love of Jesus in our new cafe area running a craft group and warm hub on Thursday afternoons.

Our midweek ladies’ group “Gilgal Ladies” meet in our new cafe area on the 1st and 3rd Wednesday of each month. We have had different speakers and themed evenings some of which include Keep Fit Praise. Gilgal Ladies also runs a Facebook page which provides daily messages of encouragement and bible verses. Also held in our new cafe area is our weekly lunch club which resumed in June. This regularly accommodates around 60 people for a 2-course lunch which takes place after our midweek traditional service.

The prayer team has continued to run an electronic/telephone prayer chain which we are making very good use of. They also held a pre-Christmas prayer meeting where we had the opportunity to pray for our community and our Christmas outreach.

At the beginning of 2022 we appointed our children's worker Natalie Sharp to work alongside our youth Pastor Owen Hughes, who then left us in July to move into sports ministry. Sunday Club fully resumed with different age groups being catered for. We were able to hold a summer Holiday Bible Club in our redeveloped church building and whilst numbers were lower than in previous years our enthusiasm was not dampened. We were also able to move our thriving toddler group from the Woodland Avenue Scout Hall into our Church Hall and new cafe area from June 2022, where we welcome over 30 toddlers and their carers to each session.

Conscious that many people in society struggle financially, we run a Foodbank distribution centre twice a week, based in the local YMCA. This is one of 10 such centres within the Bridgend area. One of the team is also a trustee of this charity, which is affiliated to the national body, the Trussell Trust. In addition to helping people practically, we also want to share with them the news of God’s love. During 2022 we have been able to participate in several outreach activities. 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 an open-air event

in the town centre where we had a nativity scene with REAL donkeys! We gave out invitations to our Christmas services which were well attended.

Returning to our church building in April we were thrilled to witness 3 baptisms and 2 dedications of infants. Over the year we welcomed 5 into membership. Sadly, during 2022 we also lost 1 member who died. We give thanks for the life and memory of Barbara Jenkins. Our total membership at the end of 2022 is 131 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 Treasurer prepares the annual budget for the Deacons and then the church meeting to approve. The Treasurer then prepares a monthly summary that allows the Deacons to monitor income and expenditure against that budget.

Financially, God has continued to bless the work of the church. The detailed accounts are available elsewhere, but in summary our net assets at the end of December 2022 stood at £718,635, compared to last year’s figure of £648,549. During the year a further £205,454 was spent on the building project to create a new entrance and add a cafe, kitchen and toilets at the rear of the church, together with installing under floor heating throughout the building. At the end of 2022 our total cash balances were £64,120 compared to £210,319 at the end of 2021. We are grateful to our members who give so generously in response to God’s prompting. This also allows us to continue to support numerous Missionary organisations throughout the world both in prayer and financially.

We believe that the building is adequately insured against all likely risks.

Reserves Policy

The trustees have examined the requirement for free reserves, which are those unrestricted funds not invested in fixed assets, designated for specific purposes or otherwise committed. The trustees consider this ideally should be not less than three months of operational running costs, i.e. around £25,000. At the end of the year our free reserves were considerably in excess of this, at £65,613 (2021 £184,268).

Trustees

The trustees in office as at December 2022 are set out on page 1. All of these served throughout the year. Those elected more recently are also listed. Trustees are elected from within the church membership for a period of three years, after which they are eligible for re-election. Also, the minister is ex officio a trustee.

We have complied with the duty in section 17 of the 2011 Charities Act to have due regard to guidance published by the Commission in respect of our duty to provide public benefit.

This report, which has been prepared in accordance with the provisions in the Charities Act 2011, was approved by the Trustees at their meeting on 09 August 2023 and signed on their behalf by:

A J Hornsby Treasurer

09 August 2023

Gilgal Baptist Church Porthcawl	Gilgal Baptist Church Porthcawl	Gilgal Baptist Church Porthcawl	Charity No (if any)	1134864
Annualaccountsforthe period
Period start date	01/01/2022	To	Period end date	31/12/2022

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
127,500	58,830	-	186,330	217,027
5,528	-	-	5,528	1,330
3,621	-	-	3,621	3,043
641	3		644	2,154
-	-	-	-	-
-	5,540	-	5,540	1,153
137,290	64,373	-	201,663	224,707

-	-	-	-	-
139,938	4,462	-	144,400	107,227
-	-	-	-	-
393	5,515	-	5,908	1,481
140,331	9,977	-	150,308	108,708

3,041 -	54,396	-	51,355	115,999
-	-	-	-	-
3,041 -	54,396	-	51,355	115,999
-	-	-	-	-
-	-	-	-	-

-	-	-	-	-
18,731	-	-	18,731	990
15,690	54,396	-	70,086	116,989

363,446	285,103	-	648,549	531,560
379,136	339,499	-	718,635	648,549

Section B Balance sheet

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
-	-	-	-	-
313,523	327,964	-	641,487	452,437
-	-	-	-	-
-	-	-	-	-
313,523	327,964	-	641,487	452,437

-	-	-	-	-
22,661	4,804	-	27,465	25,659
20,637	-	-	20,637	30,554
25,181	18,302	-	43,483	179,765
68,479	23,106	-	91,585	235,978

2,866	11,571	-	14,437	18,866

65,613	11,535	-	77,148	217,112

379,136	339,499	-	718,635	669,549

-	-	-	-	-
-	-	-	-	21,000

379,136	339,499	-	718,635	648,549

-			-	-
	339,499		339,499	285,103
379,136		-	379,136	363,446
			-
379,136	339,499	-	718,635	648,549

Signature		Print Name		Date of approval dd/mm/yyyy
A.J.Hornsby		A.J.Hornsby		09/08/2023

CC17a (Excel)

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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)

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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)

21/08/2023

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
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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
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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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POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Note 3 Analysis of income	Analysis of income	Analysis of income	Analysis of income	Analysis of income	Analysis of income	Analysis of income
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations and gifts 104,18918,420 - 122,609125,868 GiftAid 22,661 4,804 - 27,46525,659 Legacies 650 - -6502,000 General grants provided by government/other charities -35,606 -35,606 63,500 Membership subscriptions and sponsorships which are in substance donations - - - - - Donatedgoods,facilities and services - - - - - Other - - - - - Total 127,500 58,830 - 186,330 217,027 Lunch Club/Senior Citizens' Teas 3,310 - -3,310 975 Toddlers 1,019 - - 1,019 355 - - - - - Other 1,199 - - 1,199 - Total 5,528 - -5,5281,330 Hire of halls 380 - -380 696 Fundraising concert 3,105 - -3,105 - Sale ofSurplusItems/ScrapMetaletc 86 - -862,116 Other 50 - -50231 Total 3,621 - -3,6213,043 Interestincome 6413 -644 2,154 Dividendincome - - - - - Rentalandleasingincome - - - - - Other - - - - - Total 641 3 -644 2,154 - - - - - - - - - - - - - - - - - - - - Total - - - - - Conversion of endowment funds into income - - - - - Gain on disposal of a tangible fixed asset heldforcharity's ownuse - - - - - Gain on disposal of a programme related investment - - - - - Royalties from the exploitation of intellectual propertyrights - - - - - Other -Contras-SeeNote 6 -5,540 -5,5401,153 Total - 5,540 -5,5401,153 137,290 64,373 - 201,663224,707 Other information: TOTAL INCOME Other: Other trading activities: Income from investments: Separate material item of income: Analysis Donations and legacies: Charitable activities:	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis
	Donations and gifts	104,189	18,420	-	122,609	125,868
	GiftAid	22,661	4,804	-	27,465	25,659
	Legacies	650	-	-	650	2,000
	General grants provided by government/other charities	-	35,606	-	35,606	63,500
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-	-	-
	Total	127,500	58,830	-	186,330	217,027

	Lunch Club/Senior Citizens' Teas	3,310	-	-	3,310	975
	Toddlers	1,019	-	-	1,019	355
		-	-	-	-	-
	Other	1,199	-	-	1,199	-
	Total	5,528	-	-	5,528	1,330

	Hire of halls	380	-	-	380	696
	Fundraising concert	3,105	-	-	3,105	-
	Sale ofSurplusItems/ScrapMetaletc	86	-	-	86	2,116
	Other	50	-	-	50	231
	Total	3,621	-	-	3,621	3,043

	Interestincome	641	3	-	644	2,154
	Dividendincome	-	-	-	-	-
	Rentalandleasingincome	-	-	-	-	-
	Other	-	-	-	-	-
	Total	641	3	-	644	2,154

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

	Conversion of endowment funds into income	-	-	-	-	-
	Gain on disposal of a tangible fixed asset heldforcharity's ownuse	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual propertyrights	-	-	-	-	-
	Other -Contras-SeeNote 6	-	5,540	-	5,540	1,153
	Total	-	5,540	-	5,540	1,153

		137,290	64,373	-	201,663	224,707

All income in the prior year was unrestricted except for: (please provide description and amounts)		Donations to building fund of £24,835; gift aid on same £4,774. Interest on building fund £612. Grants of £63,000 towards building project, £500 from BCBC's "Summer of Fun" fund. Contras (mainly gifts to be passed on to specific charities) £1,153.
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)

21/08/2023

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	58,948	-	-	58,948	49,252
Mission and Ministry	49,219	-	-	49,219	41,580
Building Costs (R&R, Utilities etc)	18,313	-	-	18,313	9,873
Depreciation	11,942	4,462		16,404	5,416
Other	1,516	-	-	1,516	1,106
Total expenditure on charitable activities	139,938	4,462	-	144,400	107,227

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

Contras (mainly "special collections" where the donor specifies the money is to be passed on to other charities)	-	5,515	-	5,515	1,153
Netinterest ondefined pension liability	393	-	-	393	328
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total other expenditure	393	5,515	-	5,908	1,481

	140,331	9,977	-	150,308	108,708

CC17a (Excel)

21/08/2023

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	-	840	-	840	All unrestricted Independent Examination fees
	-	-	-	-
	-	-	-	-
	-	-	-	-
Other	-	-	-	-
Total	-	840	-	840

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

CC17a (Excel)

21/08/2023

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 £
	840	750
	0	0
	0	0
	0	0

CC17a (Excel)

21/08/2023

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

11.1 Staff Costs
Salaries and wages Social security costs Other employee benefits (Manse etc) Total staff costs Pension costs (defined contribution scheme)	This year £	Last year £
	50,572	40,331
	-	500
	4,237	4,364
	4,139	4,057
	58,948	49,252

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.

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
	£38,634 (Our Pastor is both a full time employee and a trustee, 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	-	-
CharitableActivities	1.75	1.5
Governance	-	-
Other	-	-
Total	1.75	1.5

CC17a (Excel)

21/08/2023

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)

21/08/2023

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 £4,237 SOFA as an expense

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.

Our Pastor belongs to the Baptist Ministers Pension sch and replaced by a defined contribution plan. Our Youth plan. The Church is an employer participating in a pension sc administered by the Pension Trustee (Baptist Pension T 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 provides income protection for Scheme members in th protection policy has been insured by the Baptist Union prior to 1 January 2012 are provided through the Define service were a defined benefit pension of one eightieth together with additional pension in respect of premiums The Scheme, previously known as the Baptist Ministers benefits on 31 December 2011.	eme. This was originally a Pastor and Children's Wo heme known as the Bapti rust Limited). The schem r and the other participati n the Schedule of Contribu d in Section 28 of FRS 10 d means that contributions ed to the SoFA in the year iency contributions (see be n within the Scheme. In ge le Income into individual p d General Life Assurance rvice Benefits, administrat e event that they are unabl of Great Britain (BUGB) w d Benefit (DB) Plan within of Final Minimum Pension paid on Pensionable Inco ' Pension Fund, started in	defined benefit plan, but rker contribute to a (differ st Pension Scheme ("the e is a separate legal entity ng employers. For any mo tions in force at that time. 2. This is because it is not are accounted for as if th are contributions payable low). From January 2012 neral, members pay 8% o ension accounts, which a Society Limited. In additio ion costs, and an associat e to work due to long-term ith Unum Limited. Benefit the Scheme. The main b able Income for each year me in excess of Minimum 1925, but was closed to fu	ly qualified Actuary using The valuation of the DB vice funding level of this deficit. e improvements in ment of 1.75% for males actor A=0.5%. December 2022. lan reveals a deficit the lved in the DB Plan. 26, broadly based on the ensionable income as with the insurance s a result, the Scheme ns from each this was closed in 2011 ent) defined contribution 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 ed insurance policy which incapacity. This income s in respect of service enefits for pre-2012 of Pensionable Service, Pensionable Income. ture accrual of defined
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 Decemb Plan assets at the valuati ue of liabilities of £18 millio the DB Plan are collective follows:	er 2019 by a professional on date was £298 million. n (equivalent to a past ser ly responsible for funding s, with allowance for futur rm annual rate of improve al mortality improvement f not later than as at 31st re a valuation of the DB P and other employers invo e payable until 30 June 20 h increases to Minimum P me signed an agreement ned Benefit (‘DB’) Plan. A ced, with deficit contributio 2022.
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 the mortality rates from 2013 in line with the CMI 2019 core and 1.5% for females, with the core smoothing parame 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 co Under the Recovery Plan dated 30 September 2020, d employer's membership at 31 December 2014 and inc defined in the Rules. However, at the end of June 2022 company Just Group (‘Just’) to secure members’ pensi no longer has a shortfall and so a revised statement of participating employer in the DB Plan reducing to just £	S3NFA and S3NMA table projections, with a long te ter and with additional initi cheme is due to take place C Plan set out above, whe ntributions from churches eficiency contributions wer reasing annually in line wit the Baptist Pension Sche on benefits under the Defi contributions was announ 1 per month from August

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

Accounting date (year ending):	31 December 2022	31 December 2021
Balance sheet liability at year start	£21,000	£26,151
Minus deficiency contributions paid	-£2,662	-£4,489
Interest cost (recognised in SoFA)	£393	£328
Remaining change to balance sheet liability*	-£18,731	-£990
Balance sheet liability at year end	£0	£21,000

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

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

Accounting date	31 December 2021	31 December 2020	31 December 2019
Discount rate	2.0%	1.4%	1.7%
Future increases to Minimum Pensionable Income	4.1%	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 w ent” with BUGB and the P nues to pay the ongoing d	h had a cessation event eficit (assessed by ho were members of the ension Trustee. Under eficiency contributions in

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

CC17a (Excel)

21/08/2023

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	26020	1100	NIL	27120
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.*	*Yes*	*Please provide* *details of charity's* *URL.*
	No	*Provide details* *below*

Names of institution	Purpose	Total amount of grantspaid £
Baptist Missionary Society	Support of churches worldwide	8,100
Baptists Together Home Mission Fund	Support of Baptist churches in UK	8,100
South Wales Baptist College	Support of ministers in training	1,000
Tear Fund	Relief & Development work	2,500
Latin Link	Support of churches in South America	2,000
Blythswood Care	Relief & Development work	900
		-
		-
		-
		-
*TOTAL GRANTS PAID* *Other unanalysed grants of £500 or less each* *Total grants to institutions in reporting period*		22,600
		3,420
		26,020

CC17a (Excel)

21/08/2023

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 439,515 - Additions 171,031 - Revaluations - - Disposals - - Transfers - - At end of the year 610,546 - Basis* SL over 50 years on the 2021/2022 building project (Starting from May 2022) None applied - the real value of these assets is considerably greater than their historic cost Rate 2% At beginning of the year - - Disposals - - Depreciation 7,437 - Impairment - - Transfers - - At end of the year 7,437 - Net book value at the beginning of the year 439,515 - Net book value at the end of the year 603,109 - 14.4 Impairment 14.5 Revaluation 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 14.3 Net book value 14.2 Depreciation and impairments*	Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
	439,515	-	-	134,743	574,258
	171,031	-	-	34,423	205,454
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	610,546	-	-	169,166	779,712
	d impairments
	SL over 50 years on the 2021/2022 building project (Starting from May 2022)	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")
	2%			Mainly25%
			- 121,821 121,821 - - - - 8,967 16,404 - - - - - - - 130,788 138,225 - 12,922 452,437 - 38,378 641,487 *provide:*
	-	-	-	121,821	121,821
	-	-	-	-	-
	7,437	-	-	8,967	16,404
	-	-	-	-	-
	-	-	-	-	-
	7,437	-	-	130,788	138,225

	439,515	-	-	12,922	452,437
	603,109	-	-	38,378	641,487

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

CC17a (Excel)

21/08/2023

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 Listed investments Social investments Grand total (Fair value at year end+Cost less impairment) Other investments Total
	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

CC17a (Excel)

21/08/2023

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
	£	£
	20,637	30,554
	-	-
	-	-
	-	-
	-	-
	20,637	30,554

17.5 Guarantees Please provide details and amount of any guarantee made to or on behalf of a third party Name of the entity or entities benefitting from those guarantees Please explain how the guarantee furthers the charity's aims


*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.

CC17a (Excel)

21/08/2023

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 £
	27,465	25,659
	-	-
	0	0
	27,465	25,659

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)

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

CC17a (Excel)

21/08/2023

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 £
-	-	-	-
-	-	-	-
588	111	-	-
-	-	-	-
12,411	17,333	-	-
1,438	1,422	-	-
-	-	-	21,000
14,437	18,866	-	21,000

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 £
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

21/08/2023

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 £
	-	-
	-	-
	43,483	179,765
	-	-
	43,483	179,765

CC17a (Excel)

21/08/2023

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	285,103	64,373	(9,977)	-	-	339,499
General Reserve	UR	Unrestricted General Reserve	363,446	137,290	(140,331)	-	18,731	379,136
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			648,549	201,663	(150,308 )	-	18,731	718,635

CC17a (Excel)

21/08/2023

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	191,882	94,874	(1,653 )	-	-	285,103
General Reserve	UR	Unrestricted General Reserve	339,678	129,833	(107,055 )	-	990	363,446
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			531,560	224,707	(108,708 )	-	990	648,549

CC17a (Excel)

21/08/2023

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	30960	3845	0	3829	38207
Rev Steve Lock	Charity Commission Agreement	0	0	0	0	2000

Please give details of why remuneration or other employment Rev Martin Gillard is the Pastor of the church. By virtue of his 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.

Rev Steve Lock was employed by the church as a youth worker prior to becoming a trustee and the Charity Commission consented to this arrangement.

Where an ex gratia payment has been made to a trustee, provide an Rev Steve Lock left our employment at the end of 2020, but explanation of the nature of the payment. subsequently received an ex gratia payment of £2,000 during 2021 in recognition of the esteem in which he was held by the members.

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		333	117
Subsistence
Accommodation
Other (please specify): Cost of purchasing carbon monoxide alarm f	or manse	35	65

	TOTAL	368	182
Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity
	ONE

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)

FALSE

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
			£	£	£	£
Porthcawl YMCA	Common Trustee - Mr A J Hornsby	OUT: Room Hire for running Foodbank	2703
Gulu Mission Initiative	Common Trustee - Mr A J Hornsby	OUT: Donation to support charity's work in Uganda	500
The G P Janes Bequest Fund	Common Trustee - Rev M J Gillard	IN: Grant Towards PA System / Cameras	3606	1164

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.

CC17a (Excel)

21/08/2023

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.

CC17a (Excel)

21/08/2023

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 Gilgal Baptist Church Porthcawl for the year ended 31 December 2022.

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

4th August, 2023

Dated………………………………………..

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