2024-12-31-accounts - Gilgal Baptist Church, Porthcawl

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Gilgal Baptist Church Trustees Report for the year ended 31 December 2024

The Trustees present their annual report along with the unaudited financial statements of the charity and the Independent Examiner's report for the year ended 31 December 2024. 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 and post year end are as follows:

	Martin Gillard (Minister)
	Liz Rees (Church Secretary until 24 April 2024)
	Malcolm Nicholas (Church Secretary from 24 April 2024)
	John Hornsby (Treasurer)
	Jacqui Crole
	Alison Farrow
	Caryl Gill (resigned 21 May 2025)
	Linda Harber
	Daphne Harris
	Cathryn Hodges (resigned 24 April 2024)
	Gordon Lovering (resigned 24 April 2024)
	Lawrence (‘Larry’) Knowles (died 29 November 2024)
	Mark Peers
	Margaret Eileen Hornsby (appointed 21 May 2025)
	Kevin Jemmett (appointed 21 May 2025)
	Mark Jones (appointed 21 May 2025)
Charity Name & Registration Number	Gilgal Baptist Church Porthcawl
	Unincorporated Charity Registered in England & Wales
	Charity Number 1134864
Governing Instrument	Constitution adopted 11 March 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 2024. 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.

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 have not been able to join us in person we have continued to produce audio CDs of the services that have then been delivered, along with our weekly news sheets, to various members around the area.

This year, we have very much enjoyed the theme of the services. In the mornings we looked at ‘Jesus, The Great I AM’, ‘Saved to serve’, and ‘Be blessed’. In the evenings we studied ‘True Spirituality’, ‘The Feasts of Faith’, ‘Radical disciples’, and ‘Justice (The prophecy of Amos)’. During our traditional Wednesday morning services Martin has continued to preach on topical issues that have made the news that week. In addition, Martin also gave messages on Easter, Harvest, Christmas and Baptism. During the year we welcomed several guest speakers to our services and enjoyed hearing about various organisations. All these messages are now available on our YouTube channel and church website.

The Leadership team of Pastor and Deacons meet monthly. As well as handling matters of current business, they try to think and plan strategically in line with the goals of the church, which were updated during the year, and are – To be a people shaped by biblical values and behaviours; To equip believers to use their gifts and abilities; To be creative in sharing Jesus in the community; To be a church that families love and loves families. The team’s thoughts and decisions are always shared at subsequent Members’ Meetings which take place 5 times a year.

Members of the fellowship are encouraged to attend one of eight mid-week House Group meetings. The groups generally study the previous week’s sermon, with the aid of questions provided by our Pastor. We also have Ministry Teams that co-coordinating the various areas of activity - Administration, Children's Youth and Family, Communications, Community, Discipleship, Evangelism, Fabric, Pastoral, Prayer, World Mission, and Worship. The teams support people already serving in those areas, challenge others to get involved and propose new initiatives.

Our ladies’ group “Gilgal Ladies” met in the cafe area monthly and we have had different speakers. Gilgal Ladies also runs a Facebook page which provides daily messages of encouragement and bible verses. Plans are afoot to restart the men’s group “Fellaship,” with monthly Saturday breakfast meetings.

Our weekly lunch club which regularly accommodates around 60 people for a 2-course lunch, takes place after our midweek traditional service. The Community hub continues to meet on Thursday afternoons, with all welcome. The prayer team started a weekly prayer meeting on a Monday afternoon, open to everyone. They also held a prayer walk around the coast of Porthcawl, and around the church locality.

Our Youth and Schools worker Nina Elmer and our Children's worker Natalie Sharp, have revitalised the work amongst the younger generation of the church. Sunday Club runs weekly, catering for different age groups. Our weekly toddler group continues to thrive in our Church Hall and café area where we welcome over 50 toddlers and their carers to each session which includes a swap shop for toys and clothes. We also hold regular end of term parties where we treat all those who attend to a buffet.

During the summer we were blessed by visit of the US Louisiana partnership team who took part in the first Gilgal summer festival. The festival consisted of open air meetings at the bandstand in John Street, meetings in local care homes, barn dance, and family day, all of which were enjoyed by all who attended. In August we had our Church Away Day at the National Botanic Garden of Wales. David Dando spoke on the theme “To be a people shaped by Christian Values and Behaviours”. We were blessed with fine weather, good food, and fellowship.

Conscious that many people in society struggle financially, we run a Foodbank distribution centre twice a week, based in the local YMCA, where we have seen an increasing need over the last year. This is one of 7 such centres operating as a single charity within the Bridgend area. One of our members is also the treasurer 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 2024 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 Easter, during our Summer Festival and during the town’s Elvis festival we were able to hold open-air events in the town centre, where we gave out Christian literature and invitations to special services and events which were well attended.

In the past year we were thrilled to witness 10 Baptisms, 8 of which took place on Easter Sunday. Over the year we welcomed 10 into membership. Sadly, during 2024 we also lost 5 members who died. We give thanks for the life and memory of Peter Fielder, Larry Knowles, David Morgan, Terry Needs, and Ann Redhouse. Our total membership at the end of 2024 is 142.

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 total net assets at the end of December 2024 stood at £727,518, compared to last year’s figure of £745,397.

At the end of 2024 our total cash balances were £99,670 compared to £105,783 at the end of 2023. 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 with financial donations.

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 £30,000. At the end of the year our free reserves were considerably in excess of this, at £117,930 (2023 £105,559).

Trustees

The trustees who served during 2024 are set out on page 1. Two of these resigned at our AGM in April 2024 and one sadly died in November 2024, with the remainder serving throughout the year. Trustees are elected from within the church membership for a period of three years, after which they are eligible for reelection. 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 13 August 2025 and signed on their behalf by:

A.J. Hornsby

A J Hornsby Treasurer 13 August 2025

Charity No (if any) 1134864 Period start date 01/01/2024 To Period end date 31/12/2024 Gilgal Baptist Church Porthcawl Annualaccountsforthe period “es~~———————— ~~ FOR ENGLAND AND WALES	Charity No (if any) 1134864 Period start date 01/01/2024 To Period end date 31/12/2024 Gilgal Baptist Church Porthcawl Annualaccountsforthe period “es~~———————— ~~ FOR ENGLAND AND WALES	Charity No (if any) 1134864 Period start date 01/01/2024 To Period end date 31/12/2024 Gilgal Baptist Church Porthcawl Annualaccountsforthe period “es~~———————— ~~ FOR ENGLAND AND WALES	Charity No (if any) 1134864 Period start date 01/01/2024 To Period end date 31/12/2024 Gilgal Baptist Church Porthcawl Annualaccountsforthe period “es~~———————— ~~ FOR ENGLAND AND WALES	Charity No (if any) 1134864 Period start date 01/01/2024 To Period end date 31/12/2024 Gilgal Baptist Church Porthcawl Annualaccountsforthe period “es~~———————— ~~ FOR ENGLAND AND WALES	Charity No (if any) 1134864 Period start date 01/01/2024 To Period end date 31/12/2024 Gilgal Baptist Church Porthcawl Annualaccountsforthe period “es~~———————— ~~ FOR ENGLAND AND WALES	Charity No (if any) 1134864 Period start date 01/01/2024 To Period end date 31/12/2024 Gilgal Baptist Church Porthcawl Annualaccountsforthe period “es~~———————— ~~ FOR ENGLAND AND WALES	Charity No (if any) 1134864 Period start date 01/01/2024 To Period end date 31/12/2024 Gilgal Baptist Church Porthcawl Annualaccountsforthe period “es~~———————— ~~ FOR ENGLAND AND WALES	Charity No (if any) 1134864 Period start date 01/01/2024 To Period end date 31/12/2024 Gilgal Baptist Church Porthcawl Annualaccountsforthe period “es~~———————— ~~ FOR ENGLAND AND WALES	Charity No (if any) 1134864 Period start date 01/01/2024 To Period end date 31/12/2024 Gilgal Baptist Church Porthcawl Annualaccountsforthe period “es~~———————— ~~ FOR ENGLAND AND WALES	~~ae~~
Section A Statement of financial activities	Section A Statement of financial activities	Section A Statement of financial activities					Section A Statement of financial activities
Recommended categories by activity		Guidance Notes	Unrestricted funds			Restricted income funds	Endowment funds	Total funds		Prior year funds
				£		£	£		£	£
Incoming resources (Note 3)				F01		F02	F03		F04	F05
Income and endowments from:
Donations and legacies		S01		146,647		3,000	-		149,647	171,452
Charitable activities		S02		11,509		-	-		11,509	12,738
Other trading activities		S03		9,355		-	-		9,355	2,768
Investments		S04		2,004		69			2,073	1,284
Separate material item of income		S05		-		-	-		-	-
Other		S06		-		9,878	-		9,878	4,351
*Total*		S07		169,515		12,947	-		182,462	192,593
Resources expended (Note 6)
Expenditure on:
Raising funds		S08		-		-	-		-	-
Charitable activities		S09		172,180		20,583	-		192,763	162,337
Separate material item of expense		S10		-		-	-		-	-
Other		S11		-		9,634	-		9,634	3,493
*Total*		S12		172,180		30,217	-		202,397	165,830

Net income/(expenditure) before investment	Net income/(expenditure) before investment
gains/(losses)		S13	-	2,665 -	-	17,270 -	-	-	19,935 -	26,763
Net gains/(losses) on investments		S14		-		-	-		-	-
Net income/(expenditure)		S15	-	2,665 -	-	17,270 -	-	-	19,935 -	26,763
Extraordinary items		S16		-		-	-		-	-
Transfers between funds		S17		-		-	-		-	-
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use	Gains and losses on revaluation of fixed assets for the charity’s own use	S18 Gains and losses on revaluation of fixed assets for the charity’s own use		-		-	-		-	-
Actuarial gain/(loss) in respect of pension schemes		S19		0		-	-		0	-
*Net movement in funds*		S20	-	2,665 -	-	17,270 -	-	-	19,935 -	26,763
*Reconciliation of funds:*
Total funds brought forward		S21		413,216		332,181	-		745,397	718,634
*Total funds carried forward*		S22		410,551		314,911	-		725,462	745,397

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
-	-	-	-	-
294,677	314,667	-	609,344	628,973
-	-	-	-	-
-	-	-	-	-
294,677	314,667	-	609,344	628,973

-	-	-	-	-
23,640	-	-	23,640	25,721
68,882	-	-	68,882	46,877
30,544	244	-	30,788	58,906
123,066	244	-	123,310	131,504

7,192	-	-	7,192	15,080

115,874	244	-	116,118	116,424

410,551	314,911	-	725,462	745,397

-	-	-	-	-
-	-	-	-	-

410,551	314,911	-	725,462	745,397

-			-	-
	314,911		314,911	332,181
410,551		-	410,551	413,216
			-
410,551	314,911	-	725,462	745,397

Signature		Print Name		Date of approval dd/mm/yyyy
A.J.Hornsby		A.J.Hornsby		21/05/2025

CC17a (Excel)

27/10/2025

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)

27/10/2025

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)

27/10/2025

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	Yes No N/a	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

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations and gifts 123,007 - - 123,007 138,198 GiftAid 23,640 - - 23,64025,721 Legacies - - - - - General grants provided by government/other charities -3,000 -3,0007,533 Membership subscriptions and sponsorships which are in substance donations - - - - - Donatedgoods,facilities and services - - - - - Other - - - - - Total 146,647 3,000 - 149,647 171,452 Lunch Club 8,463 - -8,463 9,252 Toddlers 1,984 - -1,9842,006 - - - - - Other 1,062 - - 1,062 1,480 Total 11,509 - - 11,50912,738 Hire of halls 9,308 - -9,3082,312 Fundraising concert - - - - - Sale ofSurplusItems/PrinterCartridges etc 47 - -47 456 Other - - - - - Total 9,355 - -9,3552,768 Interestincome 2,00469 - 2,0731,284 Dividendincome - - - - - Rentalandleasingincome - - - - - Other - - - - - Total 2,004 69 - 2,0731,284 - - - - - - - - - - - - - - - - - - - - Total - - - - - Conversion of endowment funds into income - - - - - Gain on disposal of a tangible fixed asset held forcharity's ownuse - - - - - Gain on disposal of a programme related investment - - - - - Other - Insurance Claim - - - -1,346 Other -Contras-SeeNote 6 -9,878 -9,878 3,005 Total - 9,878 -9,8784,351 169,51512,947 - 182,462 192,593 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	123,007	-	-	123,007	138,198
	GiftAid	23,640	-	-	23,640	25,721
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	3,000	-	3,000	7,533
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-	-	-
	Total	146,647	3,000	-	149,647	171,452

	Lunch Club	8,463	-	-	8,463	9,252
	Toddlers	1,984	-	-	1,984	2,006
		-	-	-	-	-
	Other	1,062	-	-	1,062	1,480
	Total	11,509	-	-	11,509	12,738

	Hire of halls	9,308	-	-	9,308	2,312
	Fundraising concert	-	-	-	-	-
	Sale ofSurplusItems/PrinterCartridges etc	47	-	-	47	456
	Other	-	-	-	-	-
	Total	9,355	-	-	9,355	2,768

	Interestincome	2,004	69	-	2,073	1,284
	Dividendincome	-	-	-	-	-
	Rentalandleasingincome	-	-	-	-	-
	Other	-	-	-	-	-
	Total	2,004	69	-	2,073	1,284

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

	Conversion of endowment funds into income	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held forcharity's ownuse	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Other - Insurance Claim	-	-	-	-	1,346
	Other -Contras-SeeNote 6	-	9,878	-	9,878	3,005
	Total	-	9,878	-	9,878	4,351

		169,515	12,947	-	182,462	192,593

All income in the prior year was unrestricted except for: (please provide description and amounts)		Donations to building fund of £2,360; gift aid on same £490. Interest on building fund £43. Grant of £7,533 towards lighting improvements in sanctuary and cost of scaffolding. Gift of £500 specifically towards youth work. Contras (mainly gifts to be passed on to specific charities) £3,005
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)

27/10/2025

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	73,889	-	-	73,889	54,635
Mission and Ministry	52,747	-	-	52,747	53,189
Building Costs (R&R, Utilities etc)	29,865	13,934	-	43,799	31,634
Depreciation	13,971	6,649		20,620	21,172
Other	1,708	-	-	1,708	1,707
Total expenditure on charitable activities	172,180	20,583	-	192,763	162,337

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

Contras (mainly "special collections" where the donor specifies the money is to be passed on to other charities)	-	9,634	-	9,634	3,493
Netinterest ondefined pension liability	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total other expenditure	-	9,634	-	9,634	3,493

	172,180	30,217	-	202,397	165,830

CC17a (Excel)

27/10/2025

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	-	930	-	930	All unrestricted Independent Examination fees
	-	-	-	-
	-	-	-	-
	-	-	-	-
Other	-	-	-	-
Total	-	930	-	930

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)

27/10/2025

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 £
	930	900
	0	0
	0	0
	0	0

CC17a (Excel)

27/10/2025

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 £
	60,360	45,780
	-	-
	4,786	4,276
	8,743	4,579
	73,889	54,635

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
	£46,238 (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	2.00	1.50
Governance	-	-
Other	-	-
Total	2.00	1.50

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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)

27/10/2025

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 Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.	£4,786 All employment costs, including pension contributions, are paid from 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 provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.	Our Pastor belongs to the Baptist Pension scheme ("the Scheme"). This was originally a Defined Benefit ( closed in 2011 and replaced by a Defined Contribution (DC) plan. Our Children's Worker and our Youth & contribute to a (different) defined contribution plan. The Church is an employer participating in the Scheme, which is administered by the Pension Trustee (B Limited). The scheme is a separate legal entity and the assets of the Scheme are held separately from th the other participating employers. The pensions costs charged to the SoFA in the year are contributions p and expenses accrued in that year. From January 2012, pension provision is being made through the DC Plan within the Scheme. In general, their Pensionable Income and employers pay 6% of members' Pensionable Income into individual pensio operated and managed on behalf of the Pension Trustee by Broadstone Corporate Benefits Ltd. In additio further 4% of Pensionable Income to cover Death in Service Benefits, administration costs, and an associ which provides income protection for Scheme members in the event that they are unable to work due to l Benefits in respect of service prior to 1 January 2012 are provided through the DB Plan within the Schem previously known as the Baptist Ministers' Pension Fund, started in 1925, but was closed to future accrua 31 December 2011. At the end of June 2022 the Scheme signed an agreement with the insurance compa secure members’ pension benefits under the DB Plan. Just are now providing financial backing for all pen the Scheme's DB Plan and hence the Scheme no longer has a shortfall. The DB Plan has been closed (" have been transferred to Just ("buy out") and Just is now responsible for the administration and payment members' pensions. DB Plan employers no longer have any further responsibilty towards the DB Plan and contributions have ceased.	DB) plan, but this was Schools Worker aptist Pension Trust ose of the Employer and ayable towards benefits members pay 8% of n accounts, which are n, the employer pays a ated insurance policy ong-term incapacity. e. The Scheme, l of defined benefits on ny Just Group (‘Just’) to sions provided through wound up"), the benefits of the DB Plan all deficiency

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' obligations under the terms and conditions of the multi-employer plan

CC17a (Excel)

27/10/2025

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 otherprojects	27024	1100	NIL	28124
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

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	8,800
Baptists Together Home Mission Fund	Support of Baptist churches in UK	8,800
South Wales Baptist College	Support of ministers in training	1,000
Tear Fund	Relief & Development work	2,600
Latin Link	Support of churches in South America	2,100
		-
		-
		-
		-
*TOTAL GRANTS PAID* *Other unanalysed grants of £500 or less each* *Total grants to institutions in reporting period*		23,300
		3,724
		27,024

CC17a (Excel)

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Section C	Notes to the acc	Notes to the acc	ounts (cont)	ounts (cont)	ounts (cont)	ounts (cont)
Freehold land & buildings Other land & buildings £ £ At the beginning of the year 610,546 - Additions 1 - Revaluations - - Disposals - - Transfers - - At end of the year 610,547 - 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 18,593 - Disposals - - Depreciation 11,156 - Impairment - - Transfers - - At end of the year 29,749 - Net book value at the beginning of the year 591,953 - Net book value at the end of the year 580,798 - 14.4 Impairment 14.5 Revaluation 14.3 Net book value 14.2 Depreciation and impairments 14.1 Cost or valuation Note 14 Tangible fixed assets Please complete this note if the charity has any tangible 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*	n Tangible fixed assets *note if the charity has any tangible*		Plant, machinery and motor vehicles Fixtures, fittings and equipment Total £ £ £ - 177,824 788,370 - 990 991 - - - - - - - - - - 178,814 789,361 *fixed assets*
	Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
	610,546	-	-	177,824	788,370
	1	-	-	990	991
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	610,547	-	-	178,814	789,361
	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%
			- 140,804 159,397 - - - - 9,464 20,620 - - - - - - - 150,268 180,017 - 37,020 628,973 - 28,546 609,344 *provide:*
	18,593	-	-	140,804	159,397
	-	-	-	-	-
	11,156	-	-	9,464	20,620
	-	-	-	-	-
	-	-	-	-	-
	29,749	-	-	150,268	180,017

	591,953	-	-	37,020	628,973
	580,798	-	-	28,546	609,344

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)

27/10/2025

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

CC17a (Excel)

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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
	£	£
	68,882	46,877
	-	-
	-	-
	-	-
	-	-
	68,882	46,877

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)

27/10/2025

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 £
	23,640	25,721
	-	-
	0	0
	23,640	25,721

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 £
	-	-
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

27/10/2025

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 £
-	-	-	-
-	-	-	-
1,547	746	-	-
-	-	-	-
2,986	12,471	-	-
2,659	1,863	-	-
-	-	-	-
7,192	15,080	-	-

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)

27/10/2025

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 £
	-	-
	-	-
	30,788	58,906
	-	-
	30,788	58,906

CC17a (Excel)

27/10/2025

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	332,181	12,947	(30,217)	-	-	314,911
General Reserve	UR	Unrestricted General Reserve	413,216	169,515	(172,180 )	-	0	410,551
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			745,397	182,462	(202,397 )	-	0	725,462

CC17a (Excel)

27/10/2025

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	339,499	15,277	(22,595 )	-	-	332,181
General Reserve	UR	Unrestricted General Reserve	379,135	177,316	(143,235 )	-	-	413,216
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			718,634	192,593	(165,830 )	-	0	745,397

CC17a (Excel)

27/10/2025

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)

==> picture [19 x 5] intentionally omitted <==

----- Start of picture text -----
FALSE
----- End of picture text -----

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.

==> picture [343 x 99] intentionally omitted <==

----- Start of picture text -----
Amounts paid or benefit value
This year Last year
Legal authority (eg Remuneration Pension Redundancy Other TOTAL
Name of trustee order, governing contribution (including
document) loss of
office)/ex
gratia
£ £ £ £
Rev Martin Gillard Constitution 33600 4241 0 8397 40123
----- End of picture text -----

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.

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		448	406
Subsistence
Accommodation
Other (please specify):

	TOTAL	448	406
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	3040
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 Stonework Repairs	3000
Mr Mark Peers	Trustee	IN: Rent for living in church manse (2 months)	2000

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)

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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.

CC17a (Excel)

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ILNDEPENL ENT EX.4IIIINER'S REPORT TO THE TRUSTEES OF GILGAL B.4PTIST CHLIRCH PORTHC.41I L Independent examiner's report to the trustee5 of Gilgal Baptist Church PorthcaMI I report to the charity trust¢¢s on my examination of the accounLS of Gilgal Bapiist Church Porth¢awl for the year ended 31 December 2024. Responsibilities and basis of report As the charity trustees of the Trusi you are responsible for the preparation of the accounts in accordance with the requirements of ihe Charities Act 2011 ('the Act,). I report in respect of my examination of the Trusi's accounts Cai¢d oui under Section 145 of the Act 2nd in canying out my examination I have follow¢d all applicable Directions giv¢n by the Charity Commission under Section 145(i)(b) of d]e Act. Independent examiner'5 Statement I have completed my examination. I confitm that no material matter5 have come to my attention in conn¢¢lion with the examination giving me cause to believe that in any material respect- aceoun(ing records were not kepi in r¢sp¢ct of the Trust as requircd by Secuon 130 of the Act. or th¢ accoun(s do not accord with thos¢ records- or Ihc accounts do not comply wilh the applicable requirements concerning lh¢ forni and content of accounts set out in the Charilies (Accounts and Reports) Regulations 2008 other than any requiremenL that the account5 givc a true and fair view which is not a matter considered as part of an independetkt examination. I have no concems and have come acros5 no oiher matt¢rs in connection with the examination to which attention should be drawn in ihis report in order to enable a proper und¢rs(anding of the accounts to b¢ rcach¢d. YLE ACA FCCA Baker Knoyle Chartered Accountants Orbit Busine Centre Merthyr Tydfil CF48 IDL Page I