2025-03-31-accounts - Caersalem Baptist Church, St Mellons

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Trustees’ Annual Report for the period

From 1 April 2024 To 31 March 2025

Charity name: Caersalem Baptist Church, St Mellons & Caersalem Chapel Charity registration number: 1145492

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	Caersalem Baptist Church Under the constitution adopted by the members of the church, the principal object of the church is the advancement of the Christian faith in accordance with the Basis of Faith primarily but not exclusively within Eastern Cardiff. Caersalem Baptist Chapel The principal purpose of the Caersalem Baptist Chapel Trust is that of providing a place of public worship for Particular or Calvinistic Baptists in the parish of St Mellons, Cardiff.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	We meet regularly (twice on a Sunday and once during the week) to worship God. We also enjoy fellowship together and are committed to reaching out into our neighbouring communities of Old St Mellons, Llanrumney and St Mellons, and to the wider districts of Trowbridge, Pontprennau and the smaller villages to the North and East of the church. We also run a Sunday School, a carer & toddler group, a club for teenagers, a meeting for junior school children, meetings specifically for women and for men, and various other meetings. In addition, the church buildings have been used for community activities such as an election polling station and for local primary school carol services.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	Worship services As noted above, the church meets 3 times a week for collective worship, prayer and teaching which is open to the entire community. These meetings are held in the chapel but are also available on-line either through webcasting via YouTube for Sunday Services or through Zoom in the case of prayer meetings. Sunday school The Sunday School typically has around 15 to 25 children between the ages of 3 and 11 attending each week during term time with a mix of songs, bible stories and activities for the children. First steps First Steps, our carer & toddler group meet weekly on a Wednesday morning at the chapel and typically 16 to 24 family groups will come each week for a mixture of conversation, bible stories and associated activities. Trailblazers During the year under review, we restarted our Friday evening meeting for children of junior school age. Young people's fellowship The young people's fellowship caters for children of secondary school age combining a mix of social activities with Christian teaching, including application of Christianity in the lives of the young people. Ladies & men's meetings The ladies meet weekly at the chapel on a Thursday morning and once a month on a Saturday for breakfast. The men meet in a variety of situations, including some breakfasts during the year and also other organised activities. Care home A number of members will take a short service in a local care home on a Thursday once a month. Missionaries The church continues to support a number of missionaries both in the UK and serving overseas. In particular, one of our members is working locally in areas of need and another is working in a hospital in Uganda.

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	The charity continues to show a strong financial position at the end of the year.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	The trustees believe that it is appropriate that the Charity seeks to build a level of free reserves (defined as the balance on the General Fund) to provide for unforeseen costs arising on the property and to allow an orderly wind down of activities in the event the Charity had to close.
Amount of reserves held	Para 1.22	The General Fund as at 31 March 2025 amounted to £37,331 (2024: £104,970).

Structure, Governance and Management

Description of charity’s trusts:		Caersalem Baptist Church, St Mellons Caersalem Baptist Church, St Mellons (the "Church") is a Charitable Trust, representing a group of Particular (Calvinistic) Baptist believers who meet at Caersalem Chapel, St Mellons, Cardiff. The members of the church have adopted a constitution setting out the key beliefs of the church and the requirements of membership. As at 31 March 2025, the Church comprised of 88 (2024: 92) members. The Church membership is composed of those who have been called and separated from the world by the Word and the Spirit of God and who through faith in the Lord Jesus Christ are savingly converted to Him, and have been baptised by immersion into the likeness of Christ’s death and resurrection. A person may apply to the Elders to become a member of the Church and that application, if approved (after a meeting with at least two Elders), is then laid before the members at a Church meeting for their approval. In accordance with Biblical teachings, the members have identified individuals from within the membership to oversee both spiritual matters (Elders) and temporal matters (Deacons). These individuals are regarded as the Trustees of Caersalem Baptist Church, St Mellons and they are elected to office by the members of the Church in accordance with the Rules of the Church.

		Caersalem Baptist Chapel The Trust of Caersalem Baptist Chapel is a Holding Trust which was established in 1884 to provide a place of public worship for Particular or Calvinistic Baptists in the parish of St Mellons, Monmouthshire (now the City and County of Cardiff), who had gathered to meet since 1794. Members of the Church Trust automatically become members of the Chapel Trust. The trust deed requires a minimum of 5 and maximum of 15 trustees to be appointed. The appointment of a trustee is dependent on securing a two-thirds majority of church members voting at a meeting called for such a purpose. A meeting to appoint a trustee will only occur either when the number of trustees falls below the minimum level of 5 or when the male members of the church believe it is appropriate to do so. Trustees are appointed until death, resignation, removal from office, incapacity or being beyond the seas.
Type of governing document (trust deed, royal charter)	Para 1.25	Trust Deeds
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	Unincorporated
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	See above

Reference and Administrative details

Charity name	Caersalem Baptist Church, St Mellons & Caersalem Baptist Chapel
Other name the charity uses	St Mellons Baptist Church
Registered charitynumber	1145492
Charity’s principal address	Caersalem Chapel Ty’r Winch Road Old St Mellons Cardiff CF3 5US

Trustee name N Evans OffirA rfa Date• acted if not for whole gar J Johnston Deacon Resigned 2 October 2024 J McDonald A Reesl.2 M Rees Elder N Rowe A Smith2 Deacon DeGeased 22 September 2024 G Thomas,, R Webster, Deacon & Treasurer Assistant Minister & Elder Elder & Church Secretary Deacon 10 D C Williams 11 J Williams, Not8 Trustee of Caersalem Bapti8t Church, St Mellons Trustee of Caersalem Baptist Chap81 Declarations The trustoes declare that they hav• approved the tru3tsos' report above. Slgned on behalf of tho charlty's trustses Slgnatur•(s) Full nam8(s) David C Williams Position (eg Secretary, Chair, etc) Elder Date 25 January 2026

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to tho trustees Caersalom Baptlst Church, St Mellons & Caersalem Chapel On accounts for the year ended 31 March 2025 Charlty no (if any) 1145492 Set out on pages 1 to17 I report to the Iruste8s on my examination of the accounls of the above charity (°the Trust.) for Ihe year ended 31 March 2025. Responsibilities and basls of report As the charity's truslees, 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 accoLJnts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under sedion 145(5)(b) of the Act. Independent I have completed my examination. I confirm that no material matters have examiner's 8tatom8nt come to my attention in connection with the which gives me cause to believe that in, any material re8PeCt: the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or 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 no COnrn$ and have come across no other matters in connection with Ihe examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed: Date: 25 January 2026 Name: Alwyn Failhfull Relevant professlonal qualOfication(s) or body (If anyl: FCA Address: 3 Telford Close Rogerstone Newport, NP10 ODL

Charity No (if any) 1145492 Period start date 01-Apr-24 To Period end date 31-Mar-25 Caersalem Baptist Church, St Mellons & Caersalem Chapel Annual accounts for the period ”—————————i FOR ENGLAND AND WALES	Charity No (if any) 1145492 Period start date 01-Apr-24 To Period end date 31-Mar-25 Caersalem Baptist Church, St Mellons & Caersalem Chapel Annual accounts for the period ”—————————i FOR ENGLAND AND WALES	Charity No (if any) 1145492 Period start date 01-Apr-24 To Period end date 31-Mar-25 Caersalem Baptist Church, St Mellons & Caersalem Chapel Annual accounts for the period ”—————————i FOR ENGLAND AND WALES	Charity No (if any) 1145492 Period start date 01-Apr-24 To Period end date 31-Mar-25 Caersalem Baptist Church, St Mellons & Caersalem Chapel Annual accounts for the period ”—————————i FOR ENGLAND AND WALES	Charity No (if any) 1145492 Period start date 01-Apr-24 To Period end date 31-Mar-25 Caersalem Baptist Church, St Mellons & Caersalem Chapel Annual accounts for the period ”—————————i FOR ENGLAND AND WALES	Charity No (if any) 1145492 Period start date 01-Apr-24 To Period end date 31-Mar-25 Caersalem Baptist Church, St Mellons & Caersalem Chapel Annual accounts for the period ”—————————i FOR ENGLAND AND WALES	Charity No (if any) 1145492 Period start date 01-Apr-24 To Period end date 31-Mar-25 Caersalem Baptist Church, St Mellons & Caersalem Chapel Annual accounts for the period ”—————————i FOR ENGLAND AND WALES	Charity No (if any) 1145492 Period start date 01-Apr-24 To Period end date 31-Mar-25 Caersalem Baptist Church, St Mellons & Caersalem Chapel Annual accounts for the period ”—————————i FOR ENGLAND AND WALES	Charity No (if any) 1145492 Period start date 01-Apr-24 To Period end date 31-Mar-25 Caersalem Baptist Church, St Mellons & Caersalem Chapel Annual accounts for the period ”—————————i FOR ENGLAND AND WALES	Charity No (if any) 1145492 Period start date 01-Apr-24 To Period end date 31-Mar-25 Caersalem Baptist Church, St Mellons & Caersalem Chapel Annual accounts for the period ”—————————i FOR ENGLAND AND WALES	i
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		Unrestricted	Unrestricted		Restricted income		Endowment			Prior year
activity Incoming resources (Note 3)		funds £			funds £			funds £	Total funds £	funds £
Income and endowments from:
Donations and legacies		122,798			5,355			-	128,153	133,125
Charitable activities		-			-			-	-	-
Other trading activities		-			-			-	-	-
Investments		3,759			-			-	3,759	1,269
Separate material item of income		-			-			-	-	-
Other		25,416			-			-	25,416	31
Resources expended (Note 4) *Total*		151,973			5,355			-	157,328	134,425
Expenditure on:
Raising funds		-			-			-	-	-
Charitable activities		124,370			6,194			7,655	138,219	115,775
Separate material item of expense		-			-			-	-	-
Other		-			-			-	-	-
*Total*		124,370			6,194			7,655	138,219	115,775
Net income/(expenditure) before investment		27,603		-	839 -		-	7,655 -	19,109	18,650
Net gains/(losses) on investments		-			-			-	-	-
Net income/(expenditure)		27,603		-	839 -		-	7,655 -	19,109	18,650
Extraordinary items		-			-			-	-	-
Transfers between funds		-			-			-	-	-
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	-			-			-	-	-
Other gains/(losses)		-			-			-	-	-
*Net movement in funds*		27,603		-	839 -		-	7,655 -	19,109	18,650
*Reconciliation of funds:*
Total funds brought forward		206,763			9,032			227,846	443,641	424,991
*Total funds carried forward*		234,366			8,193			220,191	462,750	443,641

Page 1 of 17

Caersalern Bapt1 Chur¢h. St Meltons & Caersalem Chappl Char No 1145492 Annual accounts for the eriod Poriod 818rt date.. 1 Aprll 2024 To peiiod end dale.. 31 Marth 2025 Section B Balance sheet Restrlctod Unro¥trict•d Incom• funds fund• Endowment Totsl th1$ fund• y•ar Tol•l l•¥t y•ar Fixed assots Intanglbh a88•ts Tanglbl? as8frts Herltage Inv•stmonts Tot41 Ilx•d a$s•t8 Current as86ts Stock• (Nota 18) D¢btor4 (Nots 8) Invo•tments (Noto 9) Ca•h at b•nk •nd In hand (Not• 10) Totsl currert amets (Nots 15) (Note 7 (Note 16) (Not• 171 77,454 220.191 297,845 310,417 220 191 310417 28.658 77,526 54.275 160 459 28,658 77,526 82,468 3,735 8.193 132,199 Credltovs: amount8 falllng du• wlthln on• yoar (Not• 11 3.547 3.547 2,710 N•t eurnt a880ts/(Ilabllltl•s) 165 105 133224 Tot•1 aM•ts 1•$8 eurr•M Il•bllhl•s 19 Crndltorn: amounts lalllng du• after on• y•ar (Note 20) Provl•lon• for Il•bllltl•• Tot•1 n•t a88•ts orllabllftlos Fund8 of the Charlty Endowm•nt fund• (Nots 131 Rmtrfcted Income fund• (Not• 131 Unmlrlctsd fund• (Not• 13) R•valuatlon r•90 F•lr valuo r•••Yv• Total funds 220,191 220,191 8,193 234,368 227,846 9.032 206.763 8,193 234.366 220 191 The ¢onwny w•4 •ntltled to ex•mpdon from audlt und•rs477 0lth• Comp4nl•s Act 2006 r•latlng to *m811 eonlpanles. Th• m•mb•r8 have not r•qulrnd the Company io obtaln •n •udft In •¢¢ord•ne• wlth 8e¢tlon 476 olth• Companle4 Act 2006. Th dlrn¢tor8 acknowledg• thelrrnsponslbllhles ftir conwlylng wlth th• rwlr•m•nts of tho comp•nI A¢t wlth r•8p•et to The80 accounts have b6en prwjared In accorda9 wlth the provlslon• •pplk•bl• to small companlos subJe¢t to th• $mall Slgned by one Iru$lee on behawol all the Iru8tees Piint Name Davij C Wlarn5 Dale of a roval 2an-26 Page 2 of 17

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:

with 

the Statement of Recommended Practice: Accounting and Reporting by Charities 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 Charities Act 2011.

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

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:

An explanation as to those factors that The charity continues to have an appropriate level of available support the conclusion that the charity is a funds and the trustees are not aware, at the date of approval of going concern; these financial statements, of any circumstances that would cause the charity to cease operations in the forseeable future (at least 12 months). Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable 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.

Page 3 of 17

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.

Recognition of income
These are included in the Statement of Financial Activities (SoFA) when:
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· the monetary value can be measured with sufficient reliability.
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
Grants and donations
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS
102 SORP).
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to
be the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are
recognised as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is
the expected proceeds from sale less the expected costs of sale, and recognised in
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
trading activities' and the proceeds from sale are also recognised as 'Income from
other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed
assets and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from
donations when receivable.
Legacies
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient
assets in the estate and any conditions attached to the legacy are either within the
control of the charity or have been met.
Government grants
The charity has received government grants in the reporting period
Tax reclaims on
donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that
gift and is treated as an addition to the same fund as the initial donation unless the
donor or the terms of the appeal have specified otherwise.
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Contractual income and
performance related
grants
Donated goods

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

Page 4 of 17

Grants with performance
conditions
Grants payable without
performance conditions
Redundancy cost
Deferred income
Creditors
Provisions for liabilities
Where there are no conditions attaching to the grant that enables the donor charity
to realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity made no redundancy payments during the reporting period.
No material item of deferred income has been included in the accounts.
The charity has creditors which are measured at settlement amounts less any trade
discounts
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
Donated services and facilities are included in the SOFA when received at the value
of the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
Donated services and
facilities
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount
of the obligation can be measured with reasonable certainty.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity
and its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property
costs by floor areas, or per capita, staff costs by the time spent and other costs by
their usage.
Where the charity gives a grant with conditions for its payment being a specific level
of service or output to be provided, such grants are only recognised in the SoFA
once the recipient of the grant has provided the specified service or output.
Support costs
The charity has incurred expenditure on support costs.
The value of any voluntary help received is not included in the accounts but is
described in the trustees’ annual report.
This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.
Membership subscriptions received in the nature of a gift are recognised in
Donations and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services
as income from charitable activities.
Insurance claims are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an
item of other income in the SoFA.
This includes any realised or unrealised gains or losses on the sale of investments
and any gain or loss resulting from revaluing investments to market value at the end
of the year.
2.3 EXPENDITURE AND LIABILITIES
Volunteer help
Income from interest,
royalties and dividends
Income from membership
subscriptions
Settlement of insurance
claims
Investment gains and
losses
Liability recognition
Governance and support
costs

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

Page 5 of 17

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The charity accounts for basic financial instruments on initial recognition as per
Basic financial Yes No N/a
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs
instruments 
11.17 to 11.19, FRS102 SORP.
2.4 ASSETS
Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least
use by charity
Yes No N/a
They are valued at cost.

The depreciation rates and methods used are disclosed in note 7.
Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not Yes No N/a
have physical substance but are identifiable and are controlled by the charity
through custody or legal rights. The amortisation rates and methods used are 
disclosed in note 9.5
Yes No N/a
They are valued at cost. 
Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic, Yes No N/a
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The 
depreciation rates and methods used as disclosed in note 9.6.1.4.
Yes No N/a
They are valued at cost. 
Investments Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the Yes No N/a
year end. The same treatment is applied to unlisted investments unless fair value 
cannot be measured reliably in which case it is measured at cost less impairment.
Yes No N/a
Investments held for resale or pending their sale and cash and cash equivalents
with a maturity date of less than 1 year are treated as current asset investments 
Yes No N/a
Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or
progress net realisable value. 
Yes No N/a
Goods or services provided as part of a charitable activity are measured at net
realisable value based on the service potential provided by items of stock. 
Yes No N/a
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract. 
Debtors (including trade debtors and loans receivable) are measured on initial Yes No N/a
recognition at settlement amount after any trade discounts or amount advanced by the
Debtors
charity. Subsequently, they are measured at the cash or other consideration expected 
to be received.
The charity has has investments which it holds for resale or pending their sale and cash
Yes No N/a
Current asset and cash equivalents with a maturity date less than one year. These include cash on
investments deposit and cash equivalents with a maturity date of less than one year held for 
investment purposes rather than to meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial 
instruments.
POLICIES ADOPTED None
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Page 6 of 17

Section C Notes to the accounts (cont)

Note 3 Analysis of income

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----- Start of picture text -----
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 104,607 4,673 - 109,280 112,631
and legacies: Gift Aid 18,191 682 - 18,873 20,494
Total 122,798 5,355 - 128,153 133,125
Income from Interest income 3,759 - - 3,759 1,269
investments: Total 3,759 - - [ 3,759 ] 1,269
Other: Insurance income 24,636 - - 24,636 -
Other 780 - - 780 31
Total 25,416 - - [ 25,416 31 ]
TOTAL INCOME 151,973 5,355 - 157,328 134,425
Other information:
----- End of picture text -----

All income in the prior year was unrestricted except for: (please provide description and amounts)

See note 13 for a breakdown of prior year income by restricted and unrestricted balances. All restricted income arose from Donations and Legacies.

Page 7 of 17

Section C Notes to the accounts (cont)

Note 4 Analysis of expenditure

Note 4 Analysis of	expenditure
Analysis Expenditure on charitable activities: Ministry Outreach & activities Chapel maintenance Other support costs Total expenditure on charitable activities	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds 17,200 - - 17,200 14,505 - - 14,505 37,825 6,154 - 43,979 36,796 11,235 - 48,031 62,510 40 7,655 70,205 41,037 - 7,655 48,692 6,835 - - 6,835 4,534 13 - 4,547 This year Last year
	124,370 6,194 7,655 138,219 96,872 11,248 7,655 115,775

Page 8 of 17

Section C Notes to the accounts (cont)

Note 5 Paid employees

Please complete this note if the charity has any employees.

11.1 Staff Costs

As the disclosure of total wages and salaries would disclose the sole employee's salary arrangements, the disclosure requirement of the SORP has been overridden to safeguard the right to privacy of the employee. The employee is not a Trustee of the Charity.

No employee received remuneration amounting to more than £60,000 in either year.

11.2 Average head count in the year The parts of the charity in which the employees work	Charitable Activities Total	This year Last year Number Number 1 1
		1 1

Page 9 of 17

Section C Notes to the accounts (cont)

Note 6 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.

This year:

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

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----- Start of picture text -----
Grants to
Analysis institutions Grants to individuals Support costs Total
£ £
Missionary work 20,598 7,330 - 27,928
Alleviation of hardship - 1,650 - 1,650
Specific donations 7,117 96 - 7,213
Total 27,715 9,076 - 36,791
----- End of picture text -----

6.2 Grants made to institutions

6.2 Grants made to institutions
Noddfa Evangelical Church *TOTAL GRANTS PAID* Names of institution Purpose UFM Worldwide Missionary work Kbwata Baptist Church Cardiff Foodbank Romanian Ministries Evangelical Movement of Wales Missionary work Grace Baptist Mission Missionary work Kbwata Baptist Church Missionary work Specific donations Specific donations Missionary work Specific donations *Total grants to institutions in reporting period* *Other unanalysed grants*	Total amount of grants paid £ 13,018 630 2,630 2,320 2,750 1,367 2,000 3,000
	27,715
	- 27,715

Last year:

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

Analysis Missionary work Alleviation of hardship Specific donations *Total*	Grants to Grants to individuals Support costs Total £ £ 18,917 12,865 -31,782 - 1,600 -1,600 6,488 791 -7,279
	25,405 15,256 - 40,661

13.4 Grants made to institutions

13.4 Grants made to institutions
*TOTAL GRANTS PAID* *Total grants to institutions in reporting period* *Other unanalysed grants* Grace Baptist Mission Missionary work Cardiff Foodbank Specific donations Romanian Ministries Missionary work Specific donations Grace Bible Maui Tearfund Specific donations Purpose Names of institution UFM Worldwide Missionary work Evangelical Movement of Wales Missionary work Kiwoko Hospital, Uganda Missionary work	Total amount of 12,872 560 275 2,560 2,584 2,650 1,193 2,711
	25,405
	- 25,405

Page 10 of 17

Section C Notes to the accounts (cont)

Note 7 Tangible fixed assets

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

7.1 Cost or valuation

At the beginning of the year Additions Disposals At end of the year *Basis* Rate At beginning of the year Disposals Depreciation At end of the year Net book value at the beginning of the year Net book value at the end of the year 7.2 Depreciation and impairments 7.3 Net book value	Freehold land & buildings Fixtures, fittings and equipment Total £ £ £ 382,746 129,151 511,897 - 4,776 4,776 - - 400 - 400
	382,746 133,527 516,273
	Straight Line Straight Line 2% 5% to 25% 154,900 46,580 201,480 - - 400 - 400 7,655 9,893 17,548
	162,555 56,073 218,628

	227,846 82,571 310,417 220,191 77,454 297,645

Page 11 of 17

Section C Notes to the accounts (cont)

Note 8 Debtors and prepayments

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

8.1 Analysis of debtors Prepayments and accrued income Other debtors Total

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----- Start of picture text -----
This year Last year
£ £
2,276 1,944
26,382 1,791
28,658 3,735
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Page 12 of 17

(cont)

Notes to the accounts

Section C

Note 9 Investment assets

9.1 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

9.2 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.

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----- Start of picture text -----
This year Last year
£ £
77,526 -
- -
- -
- -
- -
77,526 -
This year Last year
Cash and cash equivalents comprise of a Not applicable
notice deposit accounts with funds held at 95
days notice.
----- End of picture text -----

Page 13 of 17

Section C Notes to the accounts (cont)

Note 10 Cash at bank and in hand Other Total Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand	This year Last year £ £ 25,537 - - - 36,931 132,199 - -
	62,468 132,199

Page 14 of 17

Section C

Notes to the accounts

Note 11 Creditors and accruals Please complete this note if the charity has any creditors or accruals.

11.1 Analysis of creditors

Accruals and deferred income Taxation and social security Other creditors

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Amounts falling due within
one year
This year Last year
£ £
434 2,189
468 313
2,645 208
Total 3,547 2,710
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Page 15 of 17

Section C

(cont)

Notes to the accounts

Note 12 Other disclosures for debtors, creditors and other basic financial instruments

12.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.

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This year Last year
Other debtors includes a balance Not applicable
of £24,636 in respect of monies
receivable in respect of an
insurance claim.
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Page 16 of 17

Section C Notes to the accounts (cont)

Note 13 Charity funds

13.1 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 UR - unrestricted funds

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----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General fund UR 0 104,970 139,525 - 85,485 - 121,679 - 37,331
Missionary fund UR 0 1,210 12,448 - 25,910 12,252 - -
Ministry fund UR - - - 60,000 - 60,000
Future projects fund UR 0 18,012 - - 3,083 45,000 - 59,929
Fixed asset fund UR 0 82,571 - - 9,892 4,427 - 77,106
Communion fund R 0 8,363 1,110 - 1,650 - - 7,823
Sunday School fund R 0 215 - - - - 215
Building fund R 0 26 15 - 41 - - -
Homeless outreach fund R 0 332 75 - 272 - - 135
Specific gifts fund R 0 96 4,155 - 4,231 - - 20
Property fund PE 0 227,846 - - 7,655 - - 220,191
Total Funds 443,641 157,328 - 138,219 - - 462,750
----- End of picture text -----*

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 UR - unrestricted funds

General fund UR Missionary fund UR Future projects fund UR Fixed asset fund UR Communion fund R Sunday School fund R Building fund R Homeless outreach fund R Specific gifts fund R Property fund PE *Other funds* N/a N/a Purpose and Restrictions Total Funds Fund names Type PE, EE R or UR *	Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward £ £ £ £ £ £ 67,835 112,143 - 47,955 - 27,053 - 104,970 1,025 13,180 - 24,079 11,084 - 1,210 28,333 - - 15,321 5,000 - 18,012 81,119 - - 9,517 10,969 - 82,571 7,823 2,140 - 1,600 - - 8,363 278 - - 63 - - 215 - 26 - - - 26 312 373 - 353 - - 332 2,765 6,563 - 9,232 - - 96 235,501 - - 7,655 - - 227,846 - - - - - -
	424,991 134,425 - 115,775 - - 443,641

General fund
UR
Missionary fund
UR
Future projects fund
UR
Fixed asset fund
UR
Communion fund
R
Sunday School fund
R
Building fund
R
Homeless outreach fund
R
Specific gifts fund
R
Property fund
PE
Other funds
N/a
N/a
Purpose and Restrictions
Total Funds
Fund names
Type PE, EE
**R or UR ***

Fund
balances
brought
forward
Income
Expenditure
Transfers
Gains and
losses
Fund
balances
carried
forward
£
£
£
£
£
£
67,835 112,143 - 47,955 - 27,053 - 104,970
1,025 13,180 - 24,079
11,084 - 1,210
28,333 - - 15,321
5,000 - 18,012
81,119 - - 9,517
10,969 - 82,571
7,823 2,140 - 1,600
- - 8,363
278 - - 63
- - 215
- 26 -
- - 26
312 373 - 353
- - 332
2,765 6,563 - 9,232
- - 96
235,501 - - 7,655
- - 227,846
- - - - - -

424,991 134,425 - 115,775 - - 443,641

Page 17 of 17