Emmanuel Baptist Church, Cardiff Trurtees Report For the Year ended 31 Deeember 2022 Annual Report 2022 P88e l of 3 Registered Chwity No. 1155273 ORGANISATION The managing trustees of the churth are the church officers, consisting of elders and deacons. The churth officers are elected bythe members of the thurch. The names of the trustees holding office durin8 the year to which the annual report relates are as follows: Stephen Baston (Chairman) Paul Whiteley Gareth Davies Oavid Ree5 Samuel Ll Paul Worthv The elders and deacons met tO8ether on a regular basls durlng the year to dlscuss and adrnlnlrter the affairs of the church. Reports on churth attivities are made to the entlre membership of the churth at members, meetin8s held at least three tlmes a year. Glyn Ellis Jonathan Baston Ben Jones Andrew Lansdown Dewi Brady CHARITY OBIECTS The purposes of the churth, as set out In paragraph 3 of the constitution are twofold: l) The advancement of the Chrlsttan falth In accordance wlth the Basls of Falth primarily but not excluslvely within Gabalfa, Cardiff and the surroundin8 neighbourhood. and 2) Such other charltable purposes as shall, in the opinion of the Managing Trustees further the advancement of the Christlan faith In accordantt with the 8asis of Falth. REVIEW OF ACTIVITIES During 2022 the Church continued to ty and achieve its objectives throu8h the ￿￿klY Sunday worship services, Sunday School tO8ether with Prayer and Bible Studies. There were also monthly meetln8s for men and women. To meet the needs of the local community there were a number of weekly activitles durlng 2022. These Included a weekly parent and toddler 8roup. and a childfen's club of prlmary school age. Also, a weekly club for thildren 10 to 13 was establlshed In 2022. In addltlon, meetln8s for teenagers have taken place on a Sunday evening. The main feature of community work has been the weekly community café which has taken place on a Friday mornin8 together with a Food Bank which is increasingly used by the community. Whlle zoom meetin8s have lar8ely been discontinued during the latter part of 2022, an online monthly prayer meeting for mi55ionaries acr05s the world has taken pla￿. Other Special events have tsken pla￿, mainly at Christmas, namely a ladies, wreath makin8 craft evenln& carol sin8ln8 in the local community and two Christmas candleli8ht SerVi￿s. Durlng 2022, a fulltlme Pastor and a mlnlsterial assistsnt were supported finandally by the ch￿rCh members. Their main roles were in teaching the Bible, providing pastoral care and support to the members of the Church and those in the local community. In a wider context. financial gifts have been made to support missionaries working in India, Central Asia, Finland. France and the UK. This has been possible due to an increasing church membership durin8 2022. Annual R¢tK)rt 2022 Py2of3 R¢8iStered Charity No. 115527 FINANCIAL SUMMARY Recelpts Monies received during the year increased by £37.636 from £103.968 in 2021 to £141,604 in 2022. The increase was primarily the result of the timing of Gift Aid daims made to HMRC, but also in part reflects an increase is general giving. General offerinas from members and adherents continued to be the core income stream for the churth. General offerin85 increased by £7.977 from £87.766 in 2021 to £95,743 In 2022. One-off collertlons andlor glfts for speclfic purposes were recelved from time to time. Payments Overall payments increased by £4,299 from £101,323 in 2021 to £105,622 in 2022. RESERVES POLICY It is the policy of the Charity to maintain sufficientfunds forthe effectlve management day to day of the CharitVs finances i.e. to cover management, administration and support costs, as well as being able to respond to emergency needs whith may arlse from time to time. As at 31 December 2022, the Charity held available cash reserves of £94,0411£58,059 as at 31 December 20211. The Charity commenced a projert lookin8 at potential development of the church building with the objective of improving the way the building is utilised and wlth a vlew to extension of the activities that can be provided. This projett is expected to result in the cash reserves belng depleted. RISK MANAGEMENT The trustees have put In place a number of polioes and procedures relatlng to areas of rlsk in connection with varlous aspects of the thurth's attlvltles. REGisfERED CHARITY PREMISES Emmanuel Baptlst Church, Gabalfa Avenue, Cardlff. CF14 25H INDEPENDENT EXAMINER Mr D Evans, FCA, 4 Phyllls Avenue, Bridgend. CF313DD BANKER CAF Bank, 25 Kings Hill Avenue, Kings Hsll, West Mallln& KenL ME19 4JQ TRUSTEE APPROVAL This annual report was approved by the trustees at a meeting held on 9 October 2023. Signed: David Rees Treasurer and Trustee Annual Re￿rt 2022 Page3 of 3 Registcrcd Charity No. 1155275 EMMANUEL BAPTisf CHURCH- RECEIPTS AND PAYMENTS ACCOUNTS IJANUARY 2022 TO 31 DECEMBER 2022 2021 RECEIPTS 2022 General Glvln8 General Offerings- GiftAided General Offerin8- Non Gift Aided HMRC (Gift Aid on donations) Missionary Fund Offerings 78278 9488 10157 180 98103 84942 10801 36730 372 132845 Recelpts from Artlvltles Cafe Gifts Contributlons towards Ladles Christmas Craft Toddlers, Group Gifts 128 192 19 192 Speclfied Glfts/Grants Gifts specified for work in Eastern Europe Glfts specified for work In Flnland Gifts specified for retired missionaries Glfts specified fof rellef work Ukraine Food bank gifts from Emmanuel Asda 8reen tokens 8ift for foodbank Fieldsdene Trust grant for football klt Local8lvin8 8rant for BANG activlties Welfare Gifts 1064 600 600 1039 1271 636 340 5¢YJ 5C(I 260 5546 Mlscellaneous Inco Bequest Interest Henron Hall Youth Away Day contributions/8ifts Uanmadoc Weekend Away contributions Gifts for use of building Book sales Gift towards church lunth 750 243 2405 1470 450 133 20 4CKJ 3LM)i 103968 TOTAL RECEIPTS 141604 Pagelof8 Charity Number: 1155275 EMMANUEL BAPTIST CHURCH- RECEIPTS AND PAYMENTS ACCOUNTS I JANUARY 2022 TO 31 DECEMBER 2022 2021 PAYMENTS 2022 Payroll Salary payments Employer's pension contribution5 Employer's Nl 38609 2904 192 41705 4CKJ12 3102 Note 4 43114 Pastoral Expenses Ministerial training courseslconferences Relocation Expenses Expenses of office Accommodation costs 195 loo 392 21600 22287 262 22680 23382 350 Pulplt Supply Mlsslonarles Missionary Glvin8 Gifts to support UK churches UCCF Relay 8050 4500 iooo 13550 Note 5 34 Church Bulldlng Malntenance and Servkl General Repalrs and Malntenance Heatin& Lighting and Water Manse Council Tax Church Insurance 541 3175 719 1912 6347 2742 3488 81 2200 8511 Church artlvltles BANG Chlldrens Club BLAST Youth Club YEP Group Younite Toddlers Sunday School Youth Weekend Away Uanmadoc Weekend Away Emmanuel Football Club- grantfunded Books Refreshments Memberlofficers COnferen￿s[trainIng 412 23 32 -131 65 117 550 2000 500 630 515 203 35 112 2798 295 82 270 3795 4713 Page2of8 Charity Number: 1155275 EMMANUEL BAPTIST CHURCH- RECEIPTS AND PAYMENTS ACCOUNTS I JANUARY 2022 TO 31 DECEMBER 2022 PAYMEKrs copinNUED 2021 2022 Church Outreach Christmas Outreach Family Fun Dav Open Air services Food Bank Community Cafe 642 750 258 213 453 438 2112 440 296 78 Overseas Ald and Support Gifts for work in Finland Gifts for work in Eastern Europe Gifts for Compassion Child Sponsorship 600 1064 336 1264 336 221x1 3920 Capltal Projects 1550 Note 8 Church equlpm•nt purchase & malntenan¢• 2591 General Admlnlstratlon Advertisin& Photocopyin& Printing Broadband CCLI Muslc Li￿nSe & muslc software Safeguarding 5ubsuiption & DBS checks Gift for undertaking independent examinatlons Bank Char8es 679 530 383 352 257 405 360 82 2322 98 1780 Oth•r FIEC 5ubscrlpdons AECW Donations Welfare Fund payments Retirement 8ift and flowers iooo 300 211 loo 1611 1345 300 1813 iOU23 PAYMENTS 105622 2645 55414 58059 SURPLUS/ OEFICtr FOR YEAR OPENING BALANCE CLOSING BALANCE 35982 58059 Notes1&2 Page3of8 Charlty Number: 1155275 EMMANUEL BAPTIST CHURCH- RECEIPTS AND PAYMENTS ACCOUNTS I JANUARY 2022 TO 31 DECEMBER 2022 NOTES TO THE A l) Fund Balances 55414 103968 159382 101323 58059 Openin8 Balance OVOI/2022 Receipts in 2022 58059 141604 199662 105622 Payments in 2022 Closing Balance 3111212022 22234 35230 57464 iio 705 Current Account 8alance at 3111212022 Deposit Account Balance at 3V1212022 23222 70458 93681 Less unpresented cheques Plus cash In transit 360 58059 General Fund Balance 3V12122 Mi551onary Fund Balance 31112122 58059 2) M0￿Ment In funds General Fund Mlsslonary Fund Total Opening Balance 111122 Receipts in year 58059 137721 58059 141604 Payments in year 95312 10310 105622 Transfer tolfrom general fund Closing Balance 31112122 -6427 6427 94041 3) Average Weekly Offerfng The average general monthly offerlng In 2022 was £7.979 {£7.314 in 20211 Page4of8 Charity Number= 1155275 EMMANUEL BAPTIST CHURCH- RECEIPTS AND PAYMENTS ACCOUNTS I JANUARY 2022 TO 31 DECEMBER 2022 4) Payroll & Related PartyTransactlons 11 Costs In 2022, the Church had two paid employees, a minister and a Assistant Minister in Trainin8. The combined payroll costs were as follows: Basic Pay Employer Pension Contributions £36,910 £3,102 Both paid employees are provided with livin8 accommodation by the Churth. Chur¢h Mlnlster Rev Paul Whlteley Is the Church Minister and is also a trustee of the charlty. The costs associated with his employment are as follows for the year to 310ecember 2022". Basic Pay £22,722 Employer Penslon Contributions £1,833 Paul Whlteley holds an interest-free loan from the Churth of £7,CQO. The loan was provided to support the purchase of a family home. The loan Is repayable on the termlnatlon of hls employmenL From l November 2020 onwards, the Church has provlded Rev Paul Whiteley with accommodatlon In the local area to better enable him to perform the funttions of his office. The accommodation Is provlded under the manse leaseback scheme whlch Is widely used by churches to prowde suitable accommodation to ministers of religion. Related Pa Tfansartlo A related party transaction is where a trustee or a member of their family receives payment or remuneratlon from the resources of the thurchlcharity. Mr Ben Jones Is a trustee of Emmanuel Baptlst Church. His wife is employed on a part-time basls to clean the church buildlng. During 2022 she recelved payments amountln8 to £1,200. Rev Paul Whiteley is a trustee of Ernmanuel Baptist Church and is also employed in the capacity of pald minister of the Church. Details of his remuneration are set out above. With effect from l November 2020, the Church has been rentin8 a property owned by Rev Paul Whitelev, and hls wlfe for It to be used by them as a Church manse. Under the terms of the rental agreement, the Church paid Rev Paul Whiteley and his wife £5LKI in the first 3 months of 2022 and £535 per month for the remainder of the year. In totsl they received rental payments of £6,340 each. PaBe5of8 Charity Number: 1155275 EMMANUEL BAPTIST CHURCH- RECEIPTS AND PAYMENTS ACCOUNTS IJANUARY 2022 TO 31 DECEMBER 2022 5) Mlsslonary Glvln8 2021 2022 381x1 600 12(Kl Support of retired missionaries UFM Ilndial UFM {Francel UFM {Moldoval Cardiff Metropolltsn University Christian Union Operation Mobilisation (Eastern Europe) Church Work Finland Slawc Gospel Assodatlon Iukralne) Homeless Ministry Icardlff Asla Llnk Grace 8aptlst Mlsslon (Colombla) Open Ooors Romanian Ministries 38rJ) 12(M) 250 250 1264 2CK) 250 1896 21x1 250 15C 250 250 9714 10310 In additlon, in 2022 Emmanuel provlded support of £889 to support a Cardlff-based UCCF Relay Worker and made gifts of £3,(KQ to SUPPOrt the work of other UK churches. Page6of8 Charity Number: 1155275 EMMANUEL BAPTIST CHURCH - RECEIPTS AND PAYMENTS ACCOUNTS IJANUARY 2022TO 31 DECEMBER 2022 6) Bulldln8 and equlpment assets held Land & Bulldln8S Valuatlonlcost (£1 Asset Notional Gabalfa Avenue church site Basls ssets are held in Trust and dlsposal of the assets is restrirted Equipmert. 518na8e and Software Cost (£) 8a$l$ Year bought 1437 109 171 2 x Habitat 4-seater sofas Lighting pole stand for Christmas118hts Shark Vacuum cleaner ProPresenter software Foodbank shelvin8 units Church laptop Historic Cost Hlstorlc Cost Historic Cost Hlstoric Cost Historlc Cost Hlstoric Cost 2022 2022 2022 2022 2022 2021 338 iiii 220 114 125 560 2227 Petrol Lawnmower Poster Board Stand 2kw Panel Heater Intruder Alarm Defibrlllator External Slgns AV 50 watt ampllfier Wireless Headset Yamaha Channel Mixer Chrlstmas U8hting Displays141 Video Camera Frldge Sound System Coffee Tables Coffee machine Replacement ZIP boller Hlstorlc Cost Hlstorlc Cost Historic Cost Historlc Cost Historic Cost Historic Cost Historic Cost Historic Cost Historic Cost Historic C05t Historic Cost Historic Cost Historic Cost Historic Cost Historic Cost Hlstorlc Cost 2021 2021 2021 2021 2020 2020 2019 2019 2019 2019 2019 2018 2018 2018 2017 2017 113 265 360 150 150 150 210 126 345 This note Includes all items of equipment purthased Sin￿ 2016 for £l(Ki or more Page7of8 Charity Number: 1155275 EMMANUEL BAPTIST CHURCH- RECEIPTS AND PAYMENTS ACCOUNTS I JANUARY 2022 TO 31 DECEMBER 2022 7) Other assets and Ilabllltles at 31 December 2022 ssets At 31 December 2022, Emmanuel held cash and bank balances of £94,041 (see note l) As at 3111212022 Emmanuel was owed £1.823 by HMRC in respect of gifts received in December 2022. The amount owed was recelved In 2023. In 2020, Emmanuel made an interest free loan of £7,0￿ to the Church Minister to support him in the purchase of a property In the vionlty of the thurch building. Thls is repayable to the church on the termlnation of the Minister's employment Llabllltles At 31 December 2022, Emmanuel owed £478 to HMRC and £528 to NEST Pensions in respect of payroll deduttlons for December 2021 pay. 8) Capltal ProJe¢t$ The following capitsl project was undertaken in 2022: Purchase and Installation of ccrv cameras 1550 Approval of the flnanclal statements These flnandal statements were approved at a meetln8 of the trustees of the Charity held on 9 October 2023. Signed on behalf of the trustees --(d Q David Rees Trustee and Treasurer Page8of8 Charity 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 2022. ## 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 2023 Institute of Chartered Accountants in England and Wales 4 Phyllis Avenue, Bridgend, CF31 3DD