Emmanuel Baptist Church, Cardiff Trustees Report For the Year ended 31 December 2023 Atknual Report 2023 Page l of3 R¢gisiuryl Charity No. 1155275
ORGANISATION The mana8lng trustees of the church are the church officers. consisting of elders and deacons. The church officers are elerted bythe members of the church. The names of the trustees holding office during the year to which the annual report relates are as follows- Stephen Baston (Chairmanl Paul Whiteley Gareth Davies David Rees Samuel Li Paul Worthy The elders and deacons met tO8ether on a regular basis duringthe year to discuss and administer the affairs of the church. Reports on church activities are made to the entire membership of the churth at members, meetings held at least three times a year. Glyn Ellis Jonathan Baston Ben Jones Andrew Lansdovm Dewi Brady CHARITY OBIECTS The purposes of the church, as set out in para8raph 3 of the constitution are twofold: 11 The advancement of the Christian faith in accordance wth the Basis of Faith primarily but not exclusively within Gabalfa. Cardiff and the surrounding neighbourhood: and 21 Such other charttable purposes as shall, in the opinion of the Managing Trustees further the advancement of the Christian faith in accordance wtth the Basis of Faith. REVIEW OF ACTIVITIES During 2023 the Church continued to try and achieve its objectives through the weekly Sunday worship services, Sunday School and through prayerand Bible study, and home group meetings. There were also monthly meetings for men and women. These meetin8 have helped to meet the spiritual needs of those attending and to advance the Christian faith as perthe Charity objects To meet the needs of the local community there were a number of weekly activities during 2023. These included a weekly parent and toddler group. and a children's club of primary school age. and a weekly club for children 10 to 13. In addition. meetin8sfor teenagers have taken place on a Sunday evening. The main feature of communtty work has been the weekly community café which has taken place weekly on Friday mornings together with a Food Bank which is increasingly used bythe community. Other special events have taken place. mainly at Christmas. namely a ladies, wreath making craft evenin& carol singing in the local community and two Christmas candlelight services. During 2023. a fulltime Pastor was supported financially by the Church members. His main roles have been in teaching the Bible, providing pastoral care and supportto the members of the Church and those in the l¢xal community. In a wider context, financial gifts have been made through other UK charities to support missionaries working in India. Central Asia, Finland, France and the UK. Report 2023 Page 2 of3 Registered Charity No. 115527
FINANCIAL SUMMARY Receipts Monies received during the year reduced by £10.906 from £141,604 in 2022 to £130,698 in 2023. The redurtion in overall was due to the timing of Gift Aid claims made to HMRC. General offerin85 from members and adherents continued to be the core income stream for the church. General offerings increased by £943 from £95,743 in 2022 to £96,686 in 2023. One-off collertions andlor gifts for specific purposes were received from time to time. Payments Overall payments Increased by £26,S16 from £105,622 in 2022 to £132,137 in 2023. The Increase was primarily due to capital expenditure on a new audio-visual system. It was also in part due to higher costs arising from high inflation. RESERVES POLICY It is the policy of the Charity to maintain sufficient funds for the effective management day to day of the Charitys finances i.e. to cover management. administration and support costs, as well as being able to respond to emergency needs which may arise from time to time. As at 31 December 2023, the Charity held available cash reserves of £92,6011£94,041 at 31 December 20231. The Charity is continuing to consider potential development of the church building with the objective of improving the way the building is utilised and with a view to extension of the attivities that can be provided. This project is expected to result in the cash reseNes being depleted. RISK MANAGEMENT The trustees have put in place a number of policies and procedures relatin8 to areas of risk in connertion with various aspects of the church's activities. REGISTERED CHARITY PREMISES Emmanuel Baptist Church, Gabalfa Avenue, Cardiff. CF14 2SH INDEPENDENT EXAMINER Mr D Evans, FCA. 4 Phyllis Avenue, Bridgend. CF313DD BANKER CAF Bank. 25 Kings Hill Avenue. Kin85 Hill, West Mallin& Kent. ME19 4JQ TRusfEE APPROVAL This annual report was approved by the trustees at a meeting held on 14 October 2024. David Rees Treasurer and Trustee Am)ual Report 2023 Page3 of3 Registered Charity No. 115527
EMMANUEL BAPTIST CHURCH- RECEIPTS AND PAYMENTS ACCOUNTS I JANUARY 2023 TO 31 DECEMBER 2023 2022 RECEIPTS 2023 General Givin8 General Offerings- Gift Aided General Offering- Non Gift Aided HMRC (Gift Aid on donation5) Missionary Fund Offerin8s 84942 10801 36730 372 132845 88790 7896 19491 839 117015 Recelpts frorn Activities Cafe Gifts Contributions towards Ladies Christmas Craft Toddlers, Group Gifts 128 119 222 120 461 19 147 Specified Gifts/Grants Gifts specified for work in Eastern Europe Gifts specified for work in Finland Gifts specified for retired missionaries Gifts specified for relief work Ukraine Gifts in support of work of AsiaLink Food bank gifts Asda green tokens gift for foodbank Hebron Hall 8ift for Emmanuel football team kit Local8iving grant for BANG activities 1039 1271 235 636 400 500 s 5546 250 MiKellaneous Income Interest Hebron Hall Youth Away Day contributions/gifts Uanmadoc Weekend Away contributions Gifts for use of building Returned unneeded gift to another church Gifts to provide meals to new parents Gift to purchase Christmas tree Book sales Designated leaving gifts Gift towards church lunch Bequest Overpayment reimbursed January 2024 243 1375 2035 925 15C 140 70 1470 450 133 915 20 750 145 8553 141604 TOTAL RECEIPTS 130698 Pagelof8 Charity Number.. 1155275
EMMANUEL BAPTIST CHURCH- RECEIPTSAND PAYMENTS ACCOUNTS I JANUARY 2023 TO 31 DECEMBER 2023 202Z PAYMENTS 2023 Payroll Salary payments Ernployer's pension contributions 41212 3102 43114 44021 3277 47298 Note 4 Pastornl Expenses Ministerial training courseslconferences Expenses of office Accommodation costs 714 128 23904 24746 262 22680 23382 Pulplt Supply 615 Missionaries Missionary Giving Gifts to support UK churches UCCF Relay 7200 Note 5 iiii 10311 12334 Church Building Maintenance and SeNiclng General Repairs and Maintenance Heatin& knghting and Water Manse Council Tax Church Insuf ance 1542 2897 3454 2034 2511 81 2200 8511 Church activities BANG Children'5 Club BLAST Youth Club YEP Group Younite costs less contributions Toddlers Sunday School Ladies Meeting Girls Group Hebron Youth Weekend Away Llanmadoc Weekend Awav Emmanuel Football Club - grantfunded Books Refreshments Memberlofficers conferences/training 412 23 32 -131 65 117 739 76 -165 121 136 55 550 2460 2536 5(K) 630 515 359 1116 4713 7467 Page2of8 Charity Number.. 1155275
EMMANUEL BAPTIST CHURCH- RECEIPTSAND PAYMENTSACCOUNTS I JANUARY 2023 TO 31 DECEMBER 2023 PAYMENTS CONTINUED 2022 2023 Church Outreach Christmas Outreach Easter Outreach Family Fun Day Open Air service5 Food Bank Community Cafe 750 732 123 309 413 1284 550 3411 258 213 453 438 2112 Overseas Aid and Support Gifts for work in Finland Gifts for work in Eastern Europe Gifts for Compassion Child Sponsorship 1264 336 2200 1414 352 2366 1550 Capital Projects 15605 Note 8 2591 Church equipment purchase & maintenan 4534 General Administration Advertisin& Photocopyin& Printing Broadband Church Suite License CCLI Music License & music software Safeguarding subscription & DBS checks Gift for undertaking independent examinations Bank Charges 679 530 475 490 356 617 243 140 61 2382 383 360 82 2322 Other FIEC subscriptions AECW Donations Welfare Fund payments Retirement gift and flowers Miscellaneous 1345 300 15(X) 330 430 247 2507 1813 105622 PAYMENTS 132137 35982 58059 SURPLUSI DEFICIT FOR YEAR OPENING BALANCE CLOSING BALANCE -1439 94041 92601 Note51&2 Page3of8 Charity Number= 1155275
EMMANUEL BAPTIST CHURCH- RECEIPTSAND PAYMENTS ACCOUNTS I JANUARY 2023 TO 31 DECEMBER 2023 NOTES TO THE ACCOUNTS 11 Fund Balances 58059 141604 199662 105622 Opening Balance 01/0112023 Receipts in 2023 94041 130697 224738 132137 92601 Payments in 2023 Closing Balance 3111212023 23222 70458 Current Account Balance at 31112/2023 Deposlt Account Balance at 3111212023 Investment Account Balance 31112/2023 14743 26870 500C 91613 93681 Less unpresented cheques Plus cash in transit 360 988 92601 General Fund Balance 31112123 Missionary Fund Balance 31112123 92601 92601 2) Movement in funds Missionary Fund Geneftl Fund Missionary Fund Total Opening Balan 111/23 94041 130698 Receipts in year 127440 3258 Payments in year 122923 9214 132137 Transfer tolfrom general fund Closing Balance 31112123 -5956 5956 92601 92601 3) Average Monthly Offerin8 The 3ver3ge general monthly offering in 2023 was £8.057 {£7.979 in 2022) Page4of8 Charity Number- 1155275
EMMANUEL BAPTIST CHURCH - RECEIPTS AND PAYMENTS ACCOUNTS I JANUARY 2023 TO 31 DECEMBER 2023 4) Payroll & Related Party Transartions Pa roll Costs In 2023. the Church employed a Full Time Minister and Assistant Minister. It also employed two part-time cleaners. The combined payroll costs were as follows: Basic Pav Employer Pension Contributions £44,021 £3,102 Both paid employees are provided with living accommodation by the Church. Rev Paul Whiteley is the Church Minister and is also a trustee of the charity- The costs associated with his employment are as follows for the year to 31 December 2023: Basic Pav Employer Pension Contributions £25,587 £1,937 Related Pa Transartlons A related party transaction is where a trustee or a member of their family receives payment or remuneration from the resources of the church/charity. Mr Ben Jones is a trustee of Emmanuel Baptist Church. During 2023 Ben Jones carried out maintenance work on the church building and was paid £SiXJ for labour costs. Mr Dewi Brady is a trustee of Emmanuel Baptist Churth. Mr Brady's wife is employed part-time to clean the church building. During 2023 she was paid £367 for this serwce. Rev Paul Whiteley is a trustee of Emmanuel Baptist Church and is also employed in the capacity of paid minister of the Church. Details of his remuneration are set out above. From l November 2020, the Church has provided Rev Paul Whiteley with manse accommodation in the local area to better enable him to perform the funrtions of his office under the 'manse leaseback scheme, which is widely used by churches to provide suitable accommodation to ministers of religion. The property provided by the church is owned by Rev Paul Whiteley and hi5 wife, who rent i to the church under the terms of a rental agreement. In accordance with thi5 agreement, the Church paid Rev Paul Whiteley and his wife £535 each in the first 3 months of 2023 and £562 a month for the remainder of the year. In total they received rental payments amounting to £6.340 each. Rev Paul Whiteley's wife is also employed by Emmanuel Baptist Church on a part-time basis to clean thf church building. Durin8 2023 she was paid £1.835 for this servi. Page5of8 Charity Number: 1155275
EMMANUEL BAPTIST CHURCH- RECEIPTS AND PAYMENTS ACCOUNTS I JANUARY 2023 TO 31 DECEM8ER 2023 5) Missionary Giving 2022 2023 38C Support of retired missionaries UFM Ilndia} UFM (France) Asia knnk Operation Mobilisation (Eastern Europe) Church Work Finland Slavic Gospel Association People International Betel Open Doors Romanian Ministries Homeless Ministry Icardiffj UFM (Moldoval Cardiff Metropolitan University Christian Union 12(X) 250 1264 12CO 250 1414 1896 250 250 300 250 200 250 250 10310 9214 In addition, in 2023 Emmanuel provided support of £1,111 to support a Cardiff-based UCCF Relay Worker and made gifts of £2,QhX) to support the work of other UK thurches. Page6of8 Charity Number: 1155275
EMMANUEL BAPTIST CHURCH- RECEIPTS AND PAYMENTS ACCOUNTS I JANUARY 2023 TO 31 DECEMBER 2023 6) Building and equipment assets held Land & Buildings Valuation/cost(£) Asset Notional Gabalfa Avenue church site Year Basls Assets are held in Trust and disposal of the assets is restricted Equipment. Signage and Software Cost (£) Asset 261 2 x Shure microphones + cables 334 Russell Hobbs Fridge Freezer Lincat 171tr Water Boiler Buffalo Commercial Microwave Buffa50 Filter Coffee Maker 10 x Klara 3ft folding tables Table trollev Slimlok outdoor notice board Makita petrol strimmer Table tennis table Volcheer pool table Apple MacBook Black Magic switcher streamer PTZ Optics broadcast camera Marshall fixed HD video camera & lens kit 2 x Black Magic HDMI concertors 2 x Audio-Technica condenser microphones Blustream matrix 5Wltcher Epson short throw projettor + bracket 2 x Habitat 4-seater sofas Lighting pole stand for Christmas lights Shark Vacuum cleaner ProPresenter software Foodbank shelving units Church laptop Petrol Lawnmower Poster Board Stand 2kw Panel Heater Intruder Alarm Defibrillator External Signs AV 50 watt amplifier Wireless Headset Yamaha Channel Mixer Christmas ghtIng Displays141 Video Camera Basls Historic Cost Historic Cost Historic Cost Historic Cost Historic Cost Historic Cost Historic Cost Historic Cost Historic Cost Historic Cost Historic Cost Historic Cost Historic Cost Historic Cost Historic C05t Historic Cost Historic Cost Historic Cost Historic Cost Historic Cost Historic Cost Historic Cost Historic C05t Historic Cost Historic Cost Historic Cost Historic Cost Historic Cost Historic Cost Historic Cost Historic Cost Historic Cost Historic Cost Historic Cost Historic Cost Historic Cost 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023 2022 2022 2022 2022 2022 2021 2021 2021 2021 2021 2020 2020 2019 2019 2019 2019 2019 198 627 245 193 210 129 799 704 2268 750 235 230 1466 3571 1437 109 171 248 338 220 114 125 560 2227 288 113 265 360 150 150 This note indudes all items of equipment purchased for £ICKI or more from l January 2019 onwards Page7of8 Charity Number.. 1155275
EMMANUEL BAPTIST CHURCH- RECEIPTS AND PAYMENTS ACCOUNTS I JANUARY 2023 TO 31 DECEMBER 2023 7) Other assets and liabilities at 31 December 2023 At 31 Oecember 2023. Emmanuel held cash and bank balances of £92.601 {see note 11 As at 3111212023 Emmanuel was owed £5.868 by HMRC in respect of gifts received beween l Ortober and 31 December 2023. The amount owed was received in January 2024. In 2020, Emmanuel made an interest free loan of £7.OLX) to the Church Minister to support him in the purchase of a property in the vicinity of the church buildin& This is repayable to the church on the termination of the Minister's employment. Liabilities At 31 December 2023, Emmanuel owed £573 to HMRC and £555 to NEST Pensions in respert of payroll deductions for December 2023 pay. At 31 December 2023, Emmanuel held £235 given by members of the Church to support the work of Asia Link. This was paid to Asia knnk in January 2024. 81 Capital Projects 15605 During 2023, £15,605 was spend on the purchase and installation of a new Audit Visual System for the Church building. Approval of the financial statements These financial statements were approved at a meeting of the trustees of the Charity held on 17 June 2024. Signed on behalf of the trustees 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 1.the Trust") for the vear ended 31 December 2023. Responsibilities and basis of report As the charity trustees of the Trust. you are responsible forthe preparation of the accounts in accordance with the requirements of the Charities Act 20111.the Acf). I report in respect of my examination of the TrusV5 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 undef section 14515llbl of the Act. Independent examiner's statement I have completed my examination. I confimi 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 a¢countin8 records I have no concerns and have come across no other rnatters 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 24 (knber 2024 Institute of Chartered Accountsnts in Englènd and Wales 4 Phyllis Avenue. Bridgend, CF313DD
Independent Examinerfs Report to the Trustees of Emmanuel Baptist Church Cardiff I report to the trustees on my examination of the accounts of the above charity 1.the Trust") for the year ended 31 December 2023. Responsibilities and basis of report As the charity trustees of the Trust, you are responsible for the preparats.on of the accounts in accordance with the requirernents of the CrIeS Art 20111.the Arfl. I report in respect of my examination of the Trusys accounts carried out under section 145 of the 2011 Art and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 1451511bl of the ACL 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 vthich 8ives me cause to believe that in, any matenal respect.. accounting records were not kept in accordance with section 130 of the Act or the accounts do not accord vAth the accounting records I have no concerns and have come across no other matters in connection with the exarnination to which attention should be drèwn in order to enable a proper understsnding of the accounts to be reached. Deryck Evans FCA 24 October 2024 Institute of Chartered Accountants in England and Wales 4 Phyllis Avenue. Bridgend, CF313DD