2024-08-31-accounts

Bethel Independent Evangelical Church Annual report 31 August 2024

Bethel Independent Evangelical Church

Reports & Accounts

Financial Year Ending 31 August 2024

Contents

Legal & Administrative Details Trustees Report Independent Examiners Report Receipts & Payments Statement Asset & Liability Statement Notes to the Accounts

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Bethel Independent Evangelical Church Annual report 31 August 2024

Legal & Administrative Details

Charity Name: Bethel Independent Evangelical Church Charity Number: 1142690 Charity Address: Heol-y-nant Clydach Swansea SA6 5HB Trustees: Mark Barnes Nigel Paul Clifford Nathanael John Ayling Dylan Ffransis Brady (Appointed 08/01/2024)

Independent Examiner: James Wynne 54 West Farm Road Ogmore by Sea CF32 0PU

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Bethel Independent Evangelical Church Annual report 31 August 2024

Trustees Report

Structure and governance

The Church is governed by a constitution adopted on the 22 June 2011 and amended on the 13 March 2013 and 13 April 2016. The trustees of the Church are those appointed as Managing Trustees in accordance with the Church’s Members’ Handbook. The right of nomination to trusteeship belongs to the existing trustees, but nominees must be approved by a two-thirds majority of the Church meeting. The Managing Trustees have full and final responsibility for the general control and management of the administration of the Church.

Recruitment and training of new trustees

The trustees take formal responsibility for the effective induction of all new trustees as well as ensuring that all potential trustees are fully informed of their legal responsibilities before they agree to stand for election. The induction of trustees includes: (1) the legal responsibilities of a trustee; (2) the charity’s financial position and an explanation of most recent accounts; (3) The Church’s Constitution and Members’ Handbook; (4) current and future plans and (5) a copy of the Charity Commission’s guidance on trusteeship.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The trustees have assessed the major risks to which the charity is exposed, and sought to reduce these risks, so far as is possible. The major elements of reducing our exposure to risk are: prayer, effective oversight and regular review.

The trustees continue to be mindful of the inherent risks associated with the Church’s work, especially in respect of the work with children, young people and vulnerable adults. A Safeguarding Policy is in place, and all who work regularly or intensively with children are subject to DBS checks.

Training is provided to Church volunteers, to ensure they have the skills and knowledge required to carry out their work to a high standard.

The insurance requirements of the Church are regularly reviewed, to ensure that all prospective liability situations are adequately covered.

Objects of the charity

The Church has the following objectives:

1. The advancement of the Christian faith in accordance with the basis of faith primarily but not exclusively within Clydach and the surrounding neighbourhood; and

2. Such other charitable purposes as shall, in the opinion of the managing trustees further the work of the Church.

Public benefit

1. We believe that the work of redemption through faith in the Lord Jesus Christ, the only begotten Son of God, is the greatest possible benefit to mankind. There is no greater task nor higher calling than its proclamation, and that is at the heart of the

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Bethel Independent Evangelical Church Annual report 31 August 2024

Church’s benefit to the public. This is done through a variety of activities which are for public benefit, including:

1. The holding of weekly worship services, which are open to all, free of charge.

2. Regular meetings and courses that introduce the Christian faith to interested members of the public, again without charge.

3. Holding regular prayer meetings, which include prayer for the nation and local community.

4. A weekly Playgroup, Children’s club and Youth group, that are free of charge, and open to all. These meetings offer Bible stories, games and quizzes, and help children to understand the spiritual and moral teaching of the Bible, as well as supporting young families.

5. Free of charge pastoral visits and counselling for members of the Church and the general public who request it.

6. Regular visits to local schools, as well as classes from local school visiting the Church to assist them in providing religious assemblies and in the teaching of religious education.

These activities are carried out both by salaried staff, office-bearers and by many Church members who volunteer their time. It is estimated that Church members contribute around 1,000 hours of volunteer time annually.

Summary of the charity's main activities and achievements

To further the above objects and vision, the charity’s main activities and achievements were as follows:

Whilst some other charities may talk about “achievements” and “performance”, neither term is appropriate for a Church. Throughout the year we have continued to provide regular opportunities for worship, with faithful and relevant Bible teaching, and to provide pastoral care both for Church members and others who request it. We have been encouraged by the many local people that we have been able to befriend. Most importantly of all, God has been at work in our midst, although we continue to long for an even greater sense of His presence. All of this is central to our charitable objectives (see above).

In planning the activities, the trustees have applied the guidance on public benefit issued by the Charity Commission.

Financial Review

The Church had a total cash balance of £181,438 (last year £215,686) at the end of the year. The charity’s principal source of funds are donations received from Church members and regular attenders. All the Church’s expenditure is spent on charitable objectives. None is spent on governance or fund-raising.

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Bethel Independent Evangelical Church Annual report 31 August 2024

Payments to Trustees and related parties

Dylan Brady is the pastor of the Church and a trustee, his employment costs (including pension and national insurance) included in these accounts amounted to £22,262 (last year £nil).

Shâron Barnes, the wife of a trustee (Mark Barnes), is employed as the administrator for the Church, her employment costs (including pension and national insurance) included in these accounts amounted to £5,409 (last year £5,105).

Other than the above payments there were no other transactions with related parties in either year.

Reserves Policy

The Church’s policy is to have sufficient free reserves to cover working capital requirements and the day to day running costs and planned deficits without the need for bank borrowing. The trustees have committed to maintaining a cash balance sufficient to cover six month’s expenditure.

Signature

This report was approved by the trustees on 29 June 2025, and is signed on their behalf by:

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Name: Mark Barnes (Trustee)
Signature
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Bethel Independent Evangelical Church Annual report 31 August 2024

Independent examiner’s report to the trustees and members of Bethel Independent Evangelical Church

I report on the receipts and payments accounts of Bethel Independent Evangelical Church (registered charity number 1142690) (“the charity”) for the year ended 31 August 2024, as set out on the following pages.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts and consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) but that an independent examination is needed.

It is my responsibility to examine the accounts under section 145 of the 2011 Act, to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act and to state whether particular matters have come to my attention

Basis of independent examiner’s report

My examination was carried out in accordance with the general directions given by the Charity Commission.

An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters.

Independent examiner’s statement

I have completed my examination and confirm that no material matters have come to my attention which give me cause to believe that, in any material respect:

• accounting records were not kept in accordance with section 130 of the Charities Act, or

• the accounts do not accord with the accounting records

• the accounts did 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 come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

James Wynne Date: 29 June 2025

54 West Farm Road, Ogmore by Sea, CF32 0PU

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Bethel Independent Evangelical Church Annual report 31 August 2024

Receipts & Payments Statement

Years ended 31 August	2024	2024	2024	2023
GBP £	Unrestricted	Restricted	Total	Total
Donations	30,326	6,698	37,024	60,418
Gift Aid	3,824	0	3,824	3,729
Bank Interest	797	0	797	633
Other Income	0	0	0	200
Total receipts	34,947	6,698	41,645	64,980
Charitable activities	13,516	0	13,516	9,846
Charitable giving	4,488	4,868	9,356	12,698
Administration	216	0	216	216
Preachers	4,311	0	4,311	9,769
Other Expenses	100	0	100	334
Premises	8,302	0	8,302	5,725
Staff Costs	40,292	0	40,292	5,105
Total payments	71,225	4,868	76,093	43,693
Net Receipts / Payments (before transfers)	-36,278	1,830	-34,448	21,287
Net Fund Transfers	6,354	(6,354)	0	0
Net Movement of Cash Funds	-29,924	-4,524	-34,448	21,287
Total Cash Funds Brought Forward	211,162	4,524	215,686	194,399
Total Cash Funds Carried Forward	181,238	0	181,238	215,686

These accounts were approved by the trustees on 29 June 2025 and are signed on their behalf by:

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Name: Mark Barnes (Trustee)
Signature
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Bethel Independent Evangelical Church Annual report 31 August 2024

Notes:

Assets retained for the charity’s own use: The Church owns a property on Heol-y-nant, Clydach, which is used for all the main activities of the Church.

Restricted funds: Restricted funds comprise donations given with specific restrictions imposed by donors; including donations received from appeals for specific activities or projects.

Movement of Funds:

Fund Name	Opening Balance	Income	Expenditure	Fund Transfers	Closing Balance
Unrestricted Funds	211,162	35,067	74,585	9,594	181,238
Restricted Funds	4,524	6,578	1,508	-9,594	0
TOTAL FUNDS	215,686	41,645	76,093	0	181,238

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