Enmnanuel Baptist Chureh, Cardiff Trustees Report For the Year ended 31 Deeember 2020 Annual Rep)rt 2020 Pa8c l of3 Re81Ster￿1 Charity No. 1155275 ORGANISATION The managin8 trustees of the church are the thurch officers, consisting of elders and deacons. The churth officer5 are eletted by the members of the thurch. The names of the trustees holdin8 office during the year to which the annual report relates are as follows: Stephen Baston (Chairman) Paul Whiteley Gareth Davies David Rees Roy Edwards The elders and deacons met together on a regular bas¢$ durin8 the year to discuss and admlnlster the affairs of the thurch. Reports on thurch actlvltles are made to the entire membership of the thurch at members, meetlngs held at least three times a year. Glyn Ellis Jonathan Baston Ben Jones Andrew Lansdown CHARITY OBIECTS The purposes of the churth. as set out In paragraph 3 of the constitution are twofold: l) The advancement of the Christian faith in accordance with the 8asis of Falth primarily but not exduslvely within Gabalfa, Cardiff and the surroundin8 neighbourhood; and 2) Such other charltable purposes as shall, in the oplnlon of the Managing Trustees further the advancement of the Christian faith in accordance with the Basis of Faith. REVIEW OF ACTIVITIES In early 2020. the purwses of the ¢hur¢h mentio￿1 above were rnet through its main a¢tivitie5 which were open to all members of the public. These main aaivities included the weekly Sunday worship services, Sunday school. mid-week Bible study and prayer time, and monthly men's and ladies, meetings. These served to meet the spiritual needs of the church members as well as helpin8 the wider Community with th¢ir spiritua] n¢e(ts and to teach them about the Chn'stian faith. A number of other activities which were of benefii to the I[￿ community were held by the church on a regulaT basis early 2020. These included a weekly communtty cafè. weekly parent and toddlers, group. a children's club for children of primary school age and a monthly meeting for secondary age youn8 ￿0p]e. In March 2020, with the start of the COVID pwthmic. a￿1 lockdown regulations in plac¢. all the above faCe-t￿raCe a¢tiviti¢s had to re￿. Howcv¢r. the church quickly adapted to the use of t¢chnology (Zoorn and YouTube) to allow the regular meetings of the church to conlinue in an online fonnat. The Sunday services continued online. mid-week Bible study and prayer time. as well as the men's and ladies, meetings. In addition, a monthly ￿rIs, and Ix)ys' Bible study began. to teach the younger people in the church rnore about the Christian faith. An online bi-monthly prayer tneeting for missionaries across the world also stsrted during this time. Furthennore. for various ￿riO(L5 of the lockdo￿￿. daily online devotions were pr￿JUced by members of the church to help meet the s￿ritual needs of the church memters and wider community. One activity that continued throughout the whole of 2020 was the church Foodbank. This s¢rved to meet the nee&8 of the local community through th¢ wovision of food and spiritual sup￿r( particularly during the ditTicult ILKkdown peri(xls. SE￿¢1a1 events were limited during 2020 because of the l(Kkdown Testrictions, but an online ladies. WTcath-making craft evening was hel4 carol singing in thc l(Kal community and on¢ Chn'stmas widl¢liBht s¢rvicc. Annual R¢port 2020 Py2of3 Re8iStued Charity No. 115527 During 2020 the church conts'nued to supwjrt a full-time Pastor and two ministerial assistants. Their main roles were in teaching the Bible at its regular meetings and providing ￿stOral care and SUPFK)rt to m¢mb¢rs of the church and those in the I￿81 community. Financial gilts from the congregats'on were sent lo missionary societies otmtsng in the UK and overseas to provide financial SUPFK>rt to missionaries. The ￿ftS helped to suppK)rt missionaries working in Russii Finlan4 tDdi4 France and Brazil and the UK. FINANCIAL SUMMARY Receipts Monies recelved durin8 the year increased by £16,831 from £90.295 in 2019 to £107,126 In 2020. General offerin8s from rnembers and adherents continued to be the core income stream for the church. (Mtroff collections and/or 8ifts for speafic purposes were received from time to time. Paj'menls Overall payments Increased by £13.095 from £90,802 In 2019 to £103,897 In 2020. The main dlfferences between 2019 to 2020 were i) payroll expenditure increased by £24,961 from 2019 to 2020. This was because the appolnted Mlnlster was In post throughout 2020 (4 months In 20191. ill expendlture on church actlvities decreased by £3.395 from 2019 to 2020. This was because many church activities were unable to operate from March 2020 due to the Covld-19 outbreak. RESERVES POLICY It is the policy of the Charity to maintaln suffioent fvnds for the effettive management day to day of the ChariVs finances i.e. to cover management, admlnistration and support costs, as well as being able to respond to emergency needs which may arise from time to time. As at 31 December 2020, the Charity held available cash reserves of £55,414 (£52,185 as at 31 December 2019). The cash reserves as at 31 December 2020 were higher than expected. This was because of the Covid-19 outbreak which meant that many of the Church's normal activities could not be carried out. It is antiapated that by the end of 2020 the cash reserves will be at the level needed for the effectlve management day to day of the chari￿$ finances. RISK MANAGEMENT The trustees have put in place a number of polldes and procedures rel3tln8 to areas of rlsk In connection wlth various aspects of the church's arttvlties. In 2020, the trustees Introduced a number of new rlsk mana8ement measures to address Covid-19 risk& REGI￿ERED CHARITY PREMISES Emmanuel Baptist Church, Gabalfa Avenue, Cardiff. CF14 25H INDEPENDENT EXAMINER Mr D Evans, FC& 4 Phyllis Avenue, Brid8end. CF313DD BANKER CAF Bank, 25 Kings Hill Avenue, Kin8s Hill, West Mallin& KenL ME19 4JQ TRusfEE APPROVAL Thls annual report was approved by the trustees at a meetin8 held on 11 Ortober 2021. Si8ned: David Rees Treasurer and Trustee Annu81 Rep)rt 2020 P4e 3 of3 Registered ChaTity No. 11552 Emmanuel Baptist Church Cardlff - Recelpts and Payments Accounts l January 2020 to 31 December 2020 2019 RECEIPTS General GMNa General Offerin8s- Gift Aided General Offering- Non Gift Aided HMRC {Gift Aid on donations) Missionary Fund Offerings 55891 12824 14996 1457 85168 67517 12283 17876 658 Recelpts from Actlvltles Younite contributions Toddlers, Group Gifts 3¢XI 449 749 126 426 Spe¢lfied Glfts Gifts speafied for work in Russla Gifts specified for work In Flnland Gifts specified for retired missionaries Food Bank Good News Camps Gabalfa family In need Rainbow of Hope 614 912 420 450 282 82 2178 Mls¢el1•n•o￿ Income Bequest Speaker fees pald for Emmanuel vlsltln8 speaker Contributlons towards Ladies Christmas Craft Interest Contributions towards British Museum Trlp Contributions towards Mens Curry Night Donations towards cost of Chrlsbiias Meal Glfts for use of buildin8 Sale of Equipment 8ook Sales Manse Rent 315 295 69 665 417 2(X) 150 3rx) 104 29 2200 90295 TOTAL RECEIPTS 107126 Pa8elof8 Charlty Number:1155275 Emmanuel Baptist Church Cardiff - Receipts and Payments Accounts l January 2020 to 31 December 2020 PAYMEKrs 2019 2020 Payroll Salary payments Employer's pension contributions Employer's Nl 37522 963 59747 3134 565 Note 4 Pastoral Experbses Ministerlal Training courses Conferences Relocation Expenses Expense5 of office Loan for house purthase Accommodation costs 861 5705 67 2300 497 7423 177 Pulplt Supply 150 Mlsslonarfes Missionary Glvln8 UCCF Relay 8250 Note 5 51x1 91ry) 8250 Church Bulld1￿ Malnt•nance and S•Thlcl General Repairs and Maintenan Heatln& L)ghting and Water Church Insurance 3311 4944 1803 I(￿58 3597 1856 7861 Church artlvltles BANG Younlte YEP Toddlers Sunday School Church Away Day Uanmadoc Weekend Away BrI￿sh Museum Trlp Induction Books Refreshments, lindudin8 Student lunches) Friendship Hour Mens, Breakfast Gir15 Group Lidies Fellowship 911 59 43 275 261 157 324 ILYJ 247 475 465 294 141 29 105 4708 1314 Pa8e2of8 Charlty Number:1155275 Emmanuel Baptlst Church Cardiff - Receipts and Payments Accounts l January 2020 to 31 December 2020 PAYMENTS CONTINUED 2019 2020 Church Outreach Christma5 Outreath Easter Outreach Food Bank Open Airs Gabalfa Community Dav Coffee Morning 812 85 230 417 52 58 1424 18 1016 Overseas Ald and Support Gifts for Wilhelmsson support Gifts for Sian Leaves support Glfts for Compassion Child Sponsorshlp 7725 500 9125 1266 327 2193 3520 Capftal Prolects 2265 Churth •q￿Pment purchase & malntenance 2605 General Admlnlstratlon Advertisin& Photocopyln& Prlntln8 CCLI Music ticense & music software FIEC subsuiptlons CCPAS subscrlptlon AECW Donatlons Independent Exarnlnatlon - Accounts Bank Charges 762 239 934 247 920 129 120 220 2601 2590 Mls¢ellaneous Welfare Fund payments Gifts for missions- Welsh churthes Leaving gifts Mlnlbus expenses Bonfire Ni8ht Event 218 ioi 43 25 445 TOTAL PAYMENTS 103897 SURPLUSI DEFICIT FOR YEAR OPENING FUND BALANCE CLOSING 8ALANCE 3229 52185 55414 52692 52185 Notes1&2 Pa8e3of8 Charity Number:1155275 Emmanuel Baptist Church Cardlff - Receipts and Payments Accounts l January 2020 to 31 December 2020 NOTES TO THE Accoupifs l) Fund Balances Opening Balan￿ 0110112020 Receipts in 2020 52185 107126 159311 103897 55414 Pwiments in 2020 Fund Balance 31112/2020 Current Account Balance at 3111212020 Deposit Account Balance at 3111212020 20401 35227 55628 287 55914 SLI) 55414 Plus cash in transit Less unpresented cheques General Fund Balance 3V12120 Missionary Fund 8alance 3V12120 55414 55414 2) Movement In funds General FurKI Mlsslonary Fund Total Openin8 Balance 111120 Receipts in year Payments in year Transfer to/from general fund Closin8 Balance 31/12120 52185 104356 93104 52185 107126 103897 2770 10793 -8023 8023 55414 55414 3) Avernge Weekly Offerfng The average general monthly offerlng In 2020 was £6,650 (£5,726 In 2019) Paze4of8 Charlty Number:1155275 Emmanuel Baptist Church Cardiff - Receipts and Payments Accounts l January 2020 to 31 December 2020 41 Payroll & Related Party Transactlons Pa roll Costs Apprentlces In 2020, the Church employed two ministerial apprentiQS. The costs assoclated with these employments were as follows: Basic Pay Employer Penslon Contributions £27.192 £992 One of the apprentices was also provlded with living accommodation by the Church. Church Mlnlrtor The Church also employed, Rev Paul Whiteley as mlnlster of the Church. The costs assooated with this employment durln8 the year to 31 December 2020 were: Baslc Pav Employer Penslon Contributions £32.555 £2,142 Durln8 the year of account, Rev Paul Whiteley received £2,3(X) in non-tsxable relocatlon expense& He also received an interest free loan of £7.(XK) to support the purchase. of a property. Wlth effert from l November 2020, the Church provlded Rev Paul Whiteley with accommodatlon In the local area to better enable him to perform the functions of his office. The accommodatlon was provlded under the manse leaseback scheme whlch Is widely used by thurthes to provide sultable accommodatlon to mlnlsters of rell8ion. R•la A related party transattkon Is where a trustee or a member of their famlly recelves payment or remuneration from the resources of the thurth/tharlty. Mr Ben Jones Is a trustee of Emmanuel Baptist Church. His wrfe is employed on a part-time basls to clean the church buildin8. During 2020 she received payments amountin8 to £1,200. Rev Paul Whiteley is a trustee of Emmanuel Baptist Churth and Is also employed In the capaoty of pald minister of the Church. Details of his reMUnera￿On are set out above. With effett from l November 2020, the Churth has been rentin8 a property owned by Rev Paul Whiteley and his wlfe, for It to be used by them as a Church manse. Under the terms of the rental agreement, the Church is paylng Rev Paul Whiteley and his wife É5CN) a month each. In 2020. they received rentsl payments of £l,(K)O each. Pa8e5of8 Charfty Number:1155275 Emmanuel Baptist Church Cardiff - Receipts and Payments Accounts l January 2020 to 31 December 2020 5) Mlsslonary GM 2019 2020 Betel UK Ifor sUPPOrt of retired mlsslonaries) UFM Ilndia) UFM (France) UFM (Brazil) UFM {Iranians in UK) New Trlbes MI1￿00n People Internatlonal Open Doors Chrlstian Instltute Good News Camps UCCF The GSdeons UFM (Moldoval Mlddle East Reformed Fellowshlp Klwoko Hospitsl IU8anda) Misslonary Work Japan Unlted Beath Mlsslons Barnabas Fund Ralnbow of Hope 38(M) 950 1450 250 450 250 250 250 12(X) 650 250 250 250 7C(I 250 250 2CL) 2C(I 8250 In addltlon Emmanuel provlded support amountln8 to £91XI to support thurch work In Flnland and £1,266 to SUPPOrt Operatlon Moblllsation work in Russia. and £5(Kl to support a Cardlff-based UCCF Ralay W¢)rkor. Pa8e6of8 Charlty Number.1155275 Emmanuel Baptist Church Cardlff - Recelpts and Payments Accounts l January 2020 to 31 December 2020 6) Bulldlrq arnl equlpfwrt assets hekl Land & Bulldl Valuatlonlcost 1£) Asset Notionil Gabalfa Avenue churth sits Basls Assets are held In Trust and dlsposal of the assets Is festrlcted Equlpm•nt & Sl Cost (£) 2227 8asl$ Historic Cost Hlstorlc Cost Hlstorlc Cost Hlstorlc Cost Hlstorlc Cost Historlc Cost Y•ar l>ou8ht 2020 2020 2019 2019 2019 2019 Defibrillator External Sl8n5 AV 50 watt ampllfier Wireless Headset Yamaha Channel Mlxer Chrlstmas Ll8htin8 Dlsplays (4) 113 265 360 150 ik li 150 150 Video Camera Frld8e Sound System Coffee Tables Coffee machlne Replacement ZIP boller Church laptop Mlcrosoft Office sulte Baptlsty Heater Church banner Lectern Wheelchalr Chalr5 Strlmmer Church laptop Church projector Hlstorlc Cost Hlstorlc Cost Historlc Cost H15torlc Cost Hlstorlc Cost Historic Cost Historic Cost Hlstorlt Cost Hlstorlc Cost Hlstorlc Cost Historic Cost Hlstoric Cost Historlc Cost Hlstorlc Cost Historic Cost Historic Cost 2019 2018 2018 2018 2017 2017 2016 2016 2016 2016 2016 2016 2014 2014 2014 2014 210 126 345 274 120 369 162 270 123 3297 142 350 319 Thls note Indudes all Items of equlpment purthased since 2013 for £l(K) or more Pa8e7of8 (harfty Nurnber.1155275 Emmanuel Baptist Church Cardiff - Receipts and Payments Accounts l January 2020 to 31 December 2020 7) Other assets and 11a1￿ltIeS at 31 Det•rn￿ 2020 At 31 De￿rnber 2020, Emmanuel held cash and bank balances of £55A14 (see note 11 Emmanuells yet to redalm Glft Aid on donations re￿IVed durin8 the perlod l October 2020 to 31 December 2020. The amount due is estimated at £4,5(K). In 2020, Emmanuel made an interest free loan of £7,(KK) to the thurth minlster to support hlm In the PUTthase of a property In the vldnlty of the thurth bulldln& Uabllltl•s At 31 December 2020. Emmanuel owed £276 to HMRC and £4L* to NEST Penslons In respect of payroll deductlons for December 2019 pay. Approval of th• fln•ndal st•tenxnts These flnancSal statements were approved at a meetlng of the trustees of the Charlty on 13 October 2021 Sl8ned on behalf of the trustees Davld Rees Trustee and Treasurer Pa8e8rf8 Charlty Number.1155275 ## Independent Examiner’s Report to ## the Trustees of Emmanuel Baptist Church Cardiff I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 December 2020. ## Responsibilities and basis of report As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed 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: - accounting records were not kept in accordance with section 130 of the Act or - the accounts do not accord with the accounting records I have no concerns and 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. Deryck Evans FCA 29 October 2021 Institute of Chartered Accountants in England and Wales 4 Phyllis Avenue, Bridgend, CF31 3DD