CHARITY COMMISSION FOR ENGLAND AND WALES Trustees. Annual Report for the period From 1st January 2024 To 315t December 2024 Period start date Period end date Charity name: LIBANUS EVANGELICAL CHURCH Charity registration number: 1147260 Objectives and Activities SORP referen Summary of the purposes of the charity as set out in its ovemin document Summary of the main activities in relation lo those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. Para1.17 To advance the Christian falth for the benefit of the public, In accordance wlth the statements of belief Two worship servlce held each Sunday For children: Sunday Club {age 4- 11) This stopped mid-year due to a fall in numbers Weekly Tots group (pro-school childrnn and parentslcarersl For all: woekly Bibl8 studyl prayer meeting Our bi-weokly lunch club 'Talk and Tea. whlch is open to all Other small churches in the locality are supported with men from tho congregation going out regularfy to take services Two Sunday $orvic8s uploaded to YRbsite Weekly prayer moeting in person and also accessible on Zoom Support of misslonaries worklng in various arts of the world The trustees have had regard to the guidance issued by the Charity Commission on publlc benefit when planning and implementlng the activities of the church Pgra 1.17 and 1.19 Statement confiming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit Para 1.18 Additional infomiation loptionall You ma choose to include further slatements where relevant about.. SORP ￿terence Para 1.38 Policy on grant making Policy on social investment including program related investment P•r# 1.38 P¥ra 1.38 Contribution made by volunteers Other Achievements and Performance SORP referen¢ The church has 60 members Average attendance at a Sunday morning service is 50-65: Sunday evening is 2545 Summary of the main achievements of the charity, identifying the difference the charity's work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. Para 1.20 Llbanus Tots playgroup attracts a large number from thè local community for Its weekly meeting. about 10- 25 children with their parent or carer at each 808slon Talk & Tea has approx. 20- 25 attending Each Sunday, we provide 2 servlces with a children's talk In the morning one. Every Wednesday, we havè facilitsted Bible teaching and a time of prayer for those who are able to join us. We hav6 also held a number of special SO￿lce$, including Palm Sunday, Good Frlday and Easter Sunday. We had a haNest service where we thanked God for His goodness and blessing. We also had a Saint Davld'$ Day evening. A church BBQ was held in June to which approx. 30 pèople attended. Harvesuchurch lunch was held in October which saw a number of church regulars and visitors attending. The school's work contlnuos, taking assemblies regularly In a local school. Special assemblles were held at Easter & Christmas. A rox 200 children's books were given out at each èvenL At Easter. the school also came to Libanus. Approximately SO boxes were put together and collected for Operation Chrislmas Child. We thank members and friends for their continued generosity and for sharing the love of Jesus with so many children across the world. A Baptismal service was held In which 3 young people were baptlsed A Christmas Craft Evening was held, to which around 20 people attended making various Items includlng Christrnas cards & baubles. A children's Activity Mornlng was held in Decembèr to which a number attended. We dollvered approx. 1000 Chrislmas cards, welcome leallets and Christmas tracts Our weekly leaflet 'Focus' ¢ontlnues to be published to keep church visitors infomied of what is happenlng at Libanus. This also includes a prayer diary to help us as a whol8 church pray together and seek God's leading. Libanus SUPPOrt mlsslonarles In various parts of the world both financlally and in prayér. We continue to publicise on our webslte and also on Facebook, Twitter and Instsgram. Addltlonal Infornlation (optlonal You ma choose to include further statements where relevant aboLrt'. Achievements against objectives set Para 1.41 Perfomiano of fundraising activities against objectives set Para 1.41 Investment performance against objectives Para 1.41 Other Financial Review Review ofthe charity's financial position al the end of the eriod Statement explaining the policy for holding reserves statin are held Amount of reserves held Reasons for holding zero reserves Details of fund materially in deficit Explanation of any uncertainlies about the charity continuing as a going concern Para 1.21 Finan¢ial statemènts ailached Para 1.22 To protecl future mlnlstrles Paw122 £157392.00 NIA Pam 1.22 Para 1.24 NIA Para 1.23 NIA Additional infonnation {optional} You ma Ghoose to include further statements where relevant about-. Donatlons from members and adherents, along with Gfft Aid reclaims The charity's principal sources of funds (including any fundraising) Para 1.47 NIA Investment policy and objectives including any social inveslment policy adopted Para 1.48 NIA A description of the principal risks facing the charity Para 1.46 NIA Othèr Structure, Governance and Management Description of charity's trusts.. Type of goveming document Para 1.25 CONSTITUTION How is the charity constituted? I'Dorale Para 1.25 ASSOCIATION Trustee seleGlion methods including details of any constitutional provisions e.g. election to post or name of any person or body enlitled to appoint one or more trustees Para 1.25 ELECTED BY CHURCH MEMBERS Additional informatlon loptlonal) You ma choose to include further statements where relevant about- Policies and prO￿dureS adopted for the induction and training of trustees Para 1.51 The charity's organisational structure and any wider neI￿Ork with which the charity works Para 1.51 Relationship with any related parties P•rn151 Other Reference and Administrative details Charity name Other name the charit uses Registered charity number Charity's principal address LIBANUS EVANGELICAL CHURCH 147260 MARKET STREET MORRISTON SWANSEA SA6 8DA Names of the charlty trustees who manage the charity Datss acted if not for whol? Trustee ￿me Offi¢• Ilf any) N•me of pgr¥on lor bodyl entitled oint trustee ifon David Hadley Treasurer LIBANUS EVANGELICAL CHURCH Matthew Humphreys Philip Jones Tim Howell Secretary 10 12 13 14 15 16 17 18 19 20 rate trustees- names of the directors at the date the re Dlrector nam rtwasa roved Name of trustees holding title to property belonging to the charity Trustee nam• Dates acted if not for whole ear Funds held as custodian trustees on behalf of others Description of the assets NIA held in this Gapacity Name and objects ofthe charity on whose behalf the assets are held and how this falls within the custodian charity's objects NIA Details of arrangements for safe custody and segregation of such assets from the ¢hanty's own assets NIA Additional infomlatlon (optlonall Names and addresses of advl$er8 (Optlonal Infomiatlon) Type of Name Address advlsèr Name of chief executlve or names of $enior staff members (Optional Infomlation) Exemptions from disclosure Reason for non-disclosure of ke ersonnel details Other o tional infomiation Declarations The trustees declare that they have approved the trustoes, report above. Signed on behalf of the charity's trust•e8 Signaturelsl Full name(81 Posltlon (eg Secretary, Chair, etc) Philip Mark Jones Secretary Date 0811012025 Unaudited Financial Statements for the Year ended 31 December 2024 for Libanus Evangelical Church Libanus Evangelical Church Contents of the Financial Statements for the Year Ended 31 December 2024 |||Page| |---|---|---| |Statement of Financial Activities|1|| |Balance Sheet|2|| |Notes to the Financial Statements|3|| |Report of the Independent Accountant|6|| ## **Libanus Evangelical Church. Statement of Financial Activities For The Year Ended 31 December 2024** |**INCOME:**
General Offerings
Exceptional Gifts
Tax Rebate
Designated Income
EFCC Grant
Rent - Centrepoint
Rent - Flat
Other Income
**TOTAL INCOME:**
**EXPENDITURE:**
Salaries and Visiting Preachers
Church Activities / Evangelism
Missionary Support & Gifts
Designated Gifts
Utilities
General Repairs & Renovations
Larger Repairs
Stationery
Bank Charges
Cleaning Materials
Miscellaneous
Loss on Disposal of Assets
Depreciation & Amortisation
**TOTAL EXPENDITURE:**
**SURPLUS/(DEFICIT) FOR YEAR**|**Notes**
**1**
**2**
**3**
**4**
**5**
**5**
**6**
7
**8**|**Budget**
**2025**||**Actual**
**2024**||**Actual**
**2023**|| |---|---|---|---|---|---|---|---| |||**£**
**82,000.00**
**5,500.00**
**16,500.00**
**4,000.00**
**2,000.00**
**0.00**
**5,400.00**
**5,600.00**||**£**
**86,091.23**
**3,105.00**
**17,440.50**
**4,351.71**
**3,000.00**
**0.00**
**5,100.00**
**3,176.75**||**£**
**85,658.80**
**3,360.00**
**17,959.25**
**2,407.91**
**4,000.00**
**56.00**
**4,675.00**
**2,285.60**|| |||**121,000.00**
**67,000.00**
**3,200.00**
**26,100.00**
**4,000.00**
**21,300.00**
**5,000.00**
**10,400.00**
**200.00**
**300.00**
**200.00**
**1,000.00**
**0.00**
**7,200.00**||**122,265.19**
**58,246.10**
**1,825.16**
**31,349.00**
**4,351.71**
**24,610.10**
**4,456.35**
**0.00**
**77.13**
**276.34**
**52.50**
**583.75**
**1.00**
**7,126.31**||**120,402.56**
**54,023.57**
**2,992.56**
**26,555.00**
**2,407.91**
**13,483.83**
**2,481.22**
**1,720.00**
**0.00**
**303.19**
**190.22**
**1,130.00**
**0.00**
**7,150.98**|| ||||**21.6%**||**25.6%**||**22.1%**| ||||**3.3%**||**3.6%**||**2.0%**| ||||||||| |||**145,900.00**||**132,955.45**||**112,438.48**|| |||**(24,900.00)**||**(10,690.26)**||**7,964.08**|| Page 1 ## **Libanus Evangelical Church Balance Sheet As at 31st December 2024** |**Notes**
**Fixed Assets(NBV):**
Land and Buildings
**9**
Fixtures Fittings & Equipment
**10**
**Current Assets**
HSBC Current Account
HSBC Deposit Account
Debtors & Prepayments
**11**
Tax Rebate Recoverable
**Current Liabilities:**
PAYE/NIC Creditor
Accruals
**12**
**Represented By:**
General Fund
**13**
Designated Fund
**13**
**Total Funds:**|**2024**| |---|---| ||0.00
(6,132.68)| ||| Page 2 ## **Libanus Evangelical Church. Notes To Financial Statements For The Year Ended 31st December 2024** ## **Note 1: Basis of Preparation** - **1.1** Basis of Accounting: These accounts have been prepared on the basis of historic cost, in accordance with Accounting and Reporting by Charities - Statement of Recommended Practice (SORP 2005) and with the Charities Act. - **1.2** Change in Basis of Accounting: There has been no change to the accounting policies (valuation rules and methods of accounting) since last year. - **1.3** Changes to Previous Accounts: No changes have been made to previous years. ## **Note 2: Accounting Policies** ## **INCOMING RESOURCES:** ## **Recognition of Incoming Resources:** These are included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to the resources. ## **Tax Reclaims on Donations & Gifts:** Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate. ## **Investment Income:** This is included in the accounts when received ## **EXPENDITURE & LIABILITIES:** ## **Liability Recognition:** Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. ## **ASSETS:** ## **Tangible Fixed Assets:** These are capitalised if they can be used for more than one year, and the cost is material. They are valued at cost, or if gifted, at the value to the charity on receipt. ## **Note 3: Details of certain items of expenditure.** ## **3.1 Trustee Benefits:** |No. of trustees paid expenses
Nature of benefits:
Total amount paid:|**Y/E: 31/12/24**
**Y/E: 31/12/23**
0
0
Derived by trustees (in line with all
attendees) for their children to attend camps.
**£**
**£**
0
0| |---|---| Page 3 ## **Libanus Evangelical Church. Notes To Financial Statements For The Year Ended 31st December 2024** |**3.2**
**Fees for the examination of Financial Statements:**
765
**Note 4: Paid Employees**
**Y/E: 31/12/24**
**4.1**
**Staff Costs:**
**£**
Gross wages, salaries and benefits in kind.
51,174
Visiting Preachers
2,960
Employers NIC
0
Pension Costs
830
Total staff costs
54,964
**4.2**
**Average No. of Full-time equivalent employees**
**in the year.**
Charitable Activities
2
Governance
0
Other
1
3
**Note 5: Tangible Fixed Assets**
**Freehold**
**Fixtures,**
**Land**
**Fittings &**
**& Buildings**
**Equipment**
**£**
**£**
**Cost:**
Brought forward 31.12.2023
328,065
57,865
Additions
0
349
Revaluations
0
0
Disposals
0
(549)
Carried Forward 31.12.2024
328,065
57,665
**Acc.Depn:**Brought forward 31.12.2023
117,909
56,487
Depreciation for year
6,562
565
Revaluations
0
0
Disposals
0
(548)
Carried Forward 31.12.2024
124,471
56,504
**Net Book Value:**
31.12.2023
210,156
1,378
31.12.2024
203,594
1,161|**3.2**
**Fees for the examination of Financial Statements:**
765
**Note 4: Paid Employees**
**Y/E: 31/12/24**
**4.1**
**Staff Costs:**
**£**
Gross wages, salaries and benefits in kind.
51,174
Visiting Preachers
2,960
Employers NIC
0
Pension Costs
830
Total staff costs
54,964
**4.2**
**Average No. of Full-time equivalent employees**
**in the year.**
Charitable Activities
2
Governance
0
Other
1
3
**Note 5: Tangible Fixed Assets**
**Freehold**
**Fixtures,**
**Land**
**Fittings &**
**& Buildings**
**Equipment**
**£**
**£**
**Cost:**
Brought forward 31.12.2023
328,065
57,865
Additions
0
349
Revaluations
0
0
Disposals
0
(549)
Carried Forward 31.12.2024
328,065
57,665
**Acc.Depn:**Brought forward 31.12.2023
117,909
56,487
Depreciation for year
6,562
565
Revaluations
0
0
Disposals
0
(548)
Carried Forward 31.12.2024
124,471
56,504
**Net Book Value:**
31.12.2023
210,156
1,378
31.12.2024
203,594
1,161|**3.2**
**Fees for the examination of Financial Statements:**
765
**Note 4: Paid Employees**
**Y/E: 31/12/24**
**4.1**
**Staff Costs:**
**£**
Gross wages, salaries and benefits in kind.
51,174
Visiting Preachers
2,960
Employers NIC
0
Pension Costs
830
Total staff costs
54,964
**4.2**
**Average No. of Full-time equivalent employees**
**in the year.**
Charitable Activities
2
Governance
0
Other
1
3
**Note 5: Tangible Fixed Assets**
**Freehold**
**Fixtures,**
**Land**
**Fittings &**
**& Buildings**
**Equipment**
**£**
**£**
**Cost:**
Brought forward 31.12.2023
328,065
57,865
Additions
0
349
Revaluations
0
0
Disposals
0
(549)
Carried Forward 31.12.2024
328,065
57,665
**Acc.Depn:**Brought forward 31.12.2023
117,909
56,487
Depreciation for year
6,562
565
Revaluations
0
0
Disposals
0
(548)
Carried Forward 31.12.2024
124,471
56,504
**Net Book Value:**
31.12.2023
210,156
1,378
31.12.2024
203,594
1,161|730
**Y/E: 31/12/23**
**£**
51,523
1,710
0
791
54,024
2
0
1
3
**Total**
**£**
385,930
349
0
(549)
385,730
174,396
7,127
0
(548)
180,975
211,534
204,755| |---|---|---|---| |||**£**
57,865
349
0
(549)|| ||328,065|57,665|| ||117,909
6,562
0
0|56,487
565
0
(548)|| ||124,471|56,504|| ||210,156|1,378|| ||203,594|1,161|| Page 4 ## **Libanus Evangelical Church. Notes To Financial Statements For The Year Ended 31st December 2024** **Note 6: Debtors and Prepayments** |Debtors
Prepayments|**Y/E: 31/12/24**
**£**
2,310
4,383
6,693|**Y/E: 31/12/23**
**£**
1,595
4,253
5,848| |---|---|---| ## **Note 7: Creditors and Accruals** |Creditors
Accruals|**£**
(4,048)
(2,085)
(6,133)|**£**
(2,223)
(3,380)| |---|---|---| |||(5,603)| ## **Note 8: Transactions with Related Parties** None. Page 5 Financial Statements for the Year ended 31 December 2024 ## **Independent Examiner’s Report to the Trustees of Libanus** Evangelical Church I report on the accounts of the Libanus Evangelical Church for the year ended 31 December 2024, which are set out on pages 1 to 5. ## Responsibilities and basis of report I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 December 2024. As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## Independent examiner’s statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: - - 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 concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Philip M Lewis FCCA PML Accountants Chartered Certified Accountants Unit 8 Water Street Business Centre Water Street Port talbot SA12 6LF Date: 27[th] October 2025 Page 6