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 C￿rI￿eS 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