2024-12-31-accounts

Emmanuel Baptist Chureh, Cardiff Trustees Report For the Year ended 31 December 2024 Annual Report 2024 Page l of 3 Registered Charity No. 1155275

ORGANISATION The managing trustees of the church are the church officers, consisting of elders and deacons, The church officers ale elected by the members of the church. The names of the trustees holding office during the year to which the annual report relates are as follows: Glyn Ellis Paul Whiteley fjareth Davies David Rees Samuel Li Stephen Baston (part year) The elders and deacons met together on a regular basis during the year to discuss and administer the affairs of the church. Reports on church activities are made to the entire membership of the church at members, meetings held at least three times a year. Paul Worthy Jonathan Baston Ben Jones Andrew Lansdown Dewi Brady CHARITY OBJECTS The purpose5 of the church, as set out in paragraph 3 of the constitution are twofold: l) The advancement of the Christian faith in accordance with the Basis of Faith primarily but not exclusively within Gabalfa, Cardlff and the surroundlng nei8hbourhood; and 2) Such other charitable purposes a5 shall, in the opinion of the Managing Trustees further the advancement of the Christian faith in accordance with the Basis of Faith. REVIEW OF ACTIVITIES Throughout 2024 the church almed to achieve its objectives through weekly Sunday worship services, Sunday School and prayer & Bible studies, home groups, as well as men's and ladies, meetings. These gatherings have helped to meet the spiritual needs of those attending and to advance the Christian faith. The main feature of community work was the weekly community café on Friday rnornings together with a Food Bank which wa5 used bythe community. Other activities to supportthe local community and its needs included a weekly parent and toddler group, a children's club of primary school age, and a weekly club for children 10 to 13. Special events took place at Christmas a ladies, wreath making craft evening and Christmas candlelight services. During 2024, a fulltime Pastor was supported financially by the Church rnembers. His main roles were teaching the Bible, providing pastoral care and support to the members of the church and those in the local community. Financial gifts have been made throu8h other UK charities to support missionaries working in India, Central Asia, Finland, France, Italy and the UK. AnDual Rcport 2024 Pagc 2 of 3 Registered Charity No. 11.55275

FINANCIAL SUMMARY Receipts Monies received during the year increased by £9,875 from £130,698 in 2023 to £140,573 in 2024. The increase in overall giving was primarily due to an increase in general offerings. General offerings from members and adherents remained the core income stream for the church. General offerings increased by £7,638 from £96,686 in 2023 to £104,234 in 2024. In addition, one-off collections and/or gifts for specific purposes were received from time to time. Payments Overall payments decreased by £34,455 from £132,137 in 2023 to £97,682 in 2024. The decrease was due to i) a reduttion in payroll costs arising from the Assistant Pastor leaving the church at the start of 2024 to take up the pastorate at another church, and ii) in 2023 the church incurred significant capital expenditure on a new audio-visual system. RESERVES POLICY It is the polioi of the Charity to maintain suflicient funds for the effective management day to day of the Charity's finances i.e. to cover management, administration and support costs, a5 well as being able to respond to emergency needs which may arise from time to time. As at 31 December 2024, the Charlty held available cash reserves of £135,492 (£92,601 at 31 December 2023). The Charity is currently malntalnln8 a high level of reserves as it ha5 an ongoing development project aimed at Improvlng utillsatlon of the church building with a view to extension of the charitable activities that can be provided. This project Is expected to result In the cash reserves being depleted. In addition, during 2025 the church has spent some of the available reserves to replace the seating within the building. RISK MANAGEMENT The trustees have put in place a number of policies and procedures relating to areas of risk in connection with various aspects of the church's attivities. 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 Klngs Hlll Avenue, King5 Hill, West Mallin8, Kent. ME19 4JQ TRUSTEE APPROVAL This annual report was approved by the trustees at a meeting held on 29 September 2025. signed: David Rees Treasurer and Trustee Annual Report 2024 Page 3 of 3 Registctcd Clwity No. 1155275

EMMANUEL BAPTIST CHURCH - RECEIPTS AND PAYMENTS ACCOUNTS I JANUARY 2024 TO 31 DECEMBER 2024 2023 RECEIPTS 2024 General Giving General Offerings - Gift Aided General Offering - Non Gift Aided HMRC {Gift Aid on donations) Missionary Fund Offering5 88,790 7,896 19,491 839 117,015 95,786 8,537 25,457 520 130,300 Receipts from Activities Cafe Gifts Contributions towards Ladies Christmas Craft Toddlers. Group Gifts 119 222 120 461 100 206 35 341 Specified Gifts/Grants Gifts specified for work in Eastern Europe Glfts specifled for work in Finland Gifts specified for retired missionaries Gifts in support of work of AsiaLink Gifts in support of work of Open Doors Food bank gifts Asda grant for foodbank Hebron Hall gift for Emmanuel football team kit 984 600 600 235 600 600 432 2,339 1,000 2,000 250 4,669 4,971 Miscellaneous Income Interest HebTon Hall Youth Away Day contributions/gifts Llanmadoc Weekend Away contributions Gifts for use of building Returned gift to another church Gifts to provide meals to new parents Gift to purchase Christmas tree Book sales Designated leaving gifts Overpayment reimbursed 1,448 1,375 2,035 925 1,500 140 70 3,364 1,250 915 145 8,553 20 4,635 130.698 TOTAL RECEIPTS 140,247 Pagelof8 Charity Number: 1155275

EMMANUEL BAPTIST CHURCH - RECEIPTS AND PAYMENTS ACCOUNTS I JANUARY 2024 TO 31 DECEMBER 2024 2023 PAYMENTS 2024 Payroll Salary payments Employer's pension contributions 44,021 3,277 47,298 31,378 2,731 34,109 Note 4 Pastoral Expenses Ministerial training courses/conferences Expenses of office Accommodation costs 714 128 23.904 24,746 1,105 368 13,885 15,358 615 Pulpit Supplv 1,380 Missionaries Missionary Giving Gifts to support UK churches UCCF Relay 7,200 2,000 1,111 10,311 7,450 2,500 Note 5 9.950 Church Building Maintenance and Servicing General Repairs and Maintenance Heating. Lighting and Water Manse Councll Tax Church Insurance 2,897 3,454 2,034 2,511 10,896 731 3,745 171 2,560 7,207 Church activities BANG Children's Club BLAST Youth Club Younite costs le55 contributions Toddlers Sunday School Ladies Meeting Mens Breakfast Girls Group Hebron Youth Weekend Away Llanmadoc Weekend Away Books Refreshments 739 76 -165 121 136 55 38 -173 219 292 174 23 34 2,460 2,536 359 1,116 7,467 230 520 1,050 2.373 Page2of8 Charity Number., 1155275

EMMANUEL BAPTIST CHURCH - RECEIPTS AND PAYMENTS ACCOUNTS I JANUARY 2024 TO 31 DECEMBER 2024 PAYMENTS CONTINUED 2023 2024 Church Outreach Christmas Outreach Easter Outreach Family Fun Day Open Air services Food Bank Community Cafe 732 123 309 413 1,284 550 3,411 914 321 371 1,115 978 3,699 Overseas Ald and Support Gifts for work in Finland Gifts for work in Eastern Europe Gifts for Compassion Child Sponsorship 600 1,414 352 2,366 600 384 15,605 Capital Projects 10,392 Note 8 4.534 Church equlprnent purchase & malntenance 4,799 General Adminlstration Advertising, Photocopylngi Printing Broadband Church Suite License CCLI Music License & music So￿are Safeguarding Subscription & DBS checks Gift for undertaking independent examinations Bank Charges 475 490 356 617 243 140 61 2,382 1,237 489 546 637 229 60 3,198 Other FIEC subscriptlons AECW Donations Welfare Fund payments Leaving gifts funded by specified donations Support for the elders from external pastors Miscellaneous 1,500 330 430 1,400 330 225 965 986 247 3,906 132,137 TOTAL PAYMENTS 97,356 -1,439 94,041 92,601 SURPLUS/ DEFICIT FOR YEAR OPENING BALANCE CLOSING BALANCE 42,891 92,601 135,492 Notes1&2 Page3of8 Charity Number: 1155275

EMMANUEL BAPTIST CHURCH - RECEIPTS AND PAYMENTS ACCOUNTS I JANUARY 2024 TO 31 DECEMBER 2024 NOTES TO THE ACCOUNTS l) Fund Balances 2023 2024 94,041 130,697 224,738 132,137 92,601 Opening Balance 1st Januarv Receipts in the year 92,601 140,247 232,848 97,356 135.492 Payments in the year Closing Balance 31st December 14,743 26,870 50,000 91,613 988 92,601 Current Account Balance at 31st December Deposit Account Balance at 31st December Investment Account Balance at 31st December 14,836 67,721 52,464 135,021 471 135,492 Plus cash in transit 92,601 General Fund Balance 31st December Missionary Fund Balance 31st December 135,492 92,601 135,492 2) Movement in funds Mis8lonary Fund General Fund Missionary Fund Total Opening Balance 1/1124 Receipts in year 92,601 138,095 92,601 140,247 2,152 Payments in year 88,922 8,434 97,356 Transfer to/from general fund Closing Balance 31112124 -6,282 6,282 135.492 135.492 3) Average Monthly Offerln8 The average general monthly offering in 2024 was £8,694 {£8,057 in 2023) Page4of8 Charity Number; 1155275

EMMANUEL BAPTIST CHURCH- RECEIPTS AND PAYMENTS ACCOUNTS I JANUARY 2024 TO 31 DECEMBER 2024 4) Payroll & Related Party Transactions roll Costs In 2024. the Church employed a full-time Minister and employed two part-time cleaners part-time cleaners, It also employed an assistant pastor for the first two weeks of 2024, after which he took up the position of p2Stor at another church. The combined payroll costs were as follows: Basic Pay Employer Pension Contributions £31,072 £2,809 Both the pastor and assistant were 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 were a5 follow5 for the year to 31 December 2024., Basic Pay Employer Pension Contributions £27,349 £2,670 Related Part Transactions A related party transactlon Is where a trustee or a member of thelr family receives payment or remuneration from the resources of the church/charity. Mr Ben Jones is a trustee of Emmanuel Baptist Church, During 2024 Ben Jones was paid £80 materials and labour costs for fitting locks to interior doors. Ben Jones's son works as an electrician and in 2024 he was paid £905 material and labour costs for installing new lightin8 Within the church buildin& Mr Dewi Brady is a trustee of Emmanuel Baptist Church. Mr Brady's wife is employed part-time to clean the church building. During 2024 she was paid £1,563 for this service. Rev Paul Whlteley 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 funttions 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 his wife, who rent i to the church under the terms of a rental agreement. In accordance with this agreement, the Church paid Rev Paul Whiteley and his wife £562 each 3 month, (£6,741 each during 2024). Rev Paul Whiteley's wife also employed by Emmanuel Baptist Church on a part-time basis to clean the church building. During 2024, She was paid £1,417 for this service. She left her employment during September 2024, In September 2024, Paul Whiteley's daughter wa5 employed part-time as a cleaner. To 31st December 2024 she received payment for this service of £432. Page5of8 Charity Number., 1155275

EMMANUEL BAPTIST CHURCH - RECEIPTS AND PAYMENTS ACCOUNTS I JANUARY 2024 TO 31 DECEMBER 2024 5) Missionary Giving 2023 2024 3,800 600 1,200 Support of retired missionaries UFM (India) UFM {France} UFM (Italy) Asia Link Wycliffe Bible Translators Good News for Everyone Church Work Finland Operation Mobilisation (Eastern Europe) Slavic Gospel Association People International Betel Open Doors Romanian Ministries 3,800 600 1,200 300 550 300 400 900 250 600 1,414 250 300 250 300 250 9,214 8,050 In addition, in 2024, the Church made a gift of £2,500 to support the work of another UK-based church Page6of8 Charity Number: 1155275

EMMANUEL BAPTIST CHURCH - RECEIPTS AND PAYMENTS ACCOUNTS I JANUARY 2024 TO 31 DECEMBER 2024 6) Building and equipment assets held Year bought Land & Bulldings Valuation/cost(£) Asset Notional Gabalfa Avenue church site Basis Assets are held in trust and disposal of the assets is restricted Equipment, Signage and Software Cost {£) Asset 114 Hoover Upright Vacuum Cleaner 135 Numatic 620W 51tr Vacuum Cleaner 2,710 Classeq C500 commercial dishwasher 325 Warner 3.41m 12 platform step ladder 276 Shure Lavier wireless system 385 Bush 50 inch smart TV + stand and accessories 261 2 x Shure microphones + cables 334 Russell Hobbs Fridge Freezer 780 Llncat 171tr Water Boiler 198 Buffalo Commercial Microwave 180 Buffalo Filter Coffee Maker 627 10 x Klara 3ft folding tables 245 Table trolley 193 Slimlok outdoor notice board 180 Makita petrol strimmer 210 Table tennis table 799 Apple MacBook 704 Black Magic switcher streamer 2,268 PTZ Optics broadcast camera 750 Marshall fixed HD video camera & lens kit 235 2 x Black Magic HDMI concertors 230 2 x Audio-Technica condenser microphones 1,466 Blustrearn matrix switcher 3,571 Epson short throw projector + bracket 1,437 2 x Habitat 4-seater sofas 109 Lighting pole stand for Christmas lights 171 Shark Vacuum cleaner 248 ProPresenter software 338 Foodbank shelving units 980 Church laptop 220 Petrol Lawnmower 114 Poster Board Stand 125 2kw Panel Heater Basls Historlc 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 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 Cost Historic Cost Historic Cost Historic C05t Historic Cost 2024 2024 2024 2024 2024 2024 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 This note includes all items of equipment purchased for £100 or rnore from l January 2021 onwards Page7of8 Charity Number: 1155275

EMMANUEL BAPTIST CHURCH - RECEIPTS AND PAYMENTS ACCOUNTS I JANUARY 2024 TO 31 DECEMBER 2024 7) Other assets and liabilities at 31 December 2024 Assets At 31 December 2024, Emmanuel held cash and bank balances of £135,492 {5ee note l) As at 31/1212024 Emmanuel was owed £6,280 by HMRC in Gift Aid for donations received beween l October and 31 December 2024. The amount owed was received in January 2025. In 2020, Emmanuel made an interest free loan of £7,000 to the Church Minister to support him in the purchase of a property in the vicinity of the church building. This is repayable to the church on the termination of the Minister's emplcyment. Liabilitie5 At 31 December 2024, Emmanuel owed £373 to HMRC and £414 to NEST Pensions in respett of payroll deductions for December 2024 pay. At 31 December 2024, Emmanuel held £432 given by members of the Church to support the work of Open Doors, This was paid to Open Doors In January 2024. 8) Capital Projects 10,392 During 2024, £10,392 was spend on the following capital projertS New lighting installation in the church building Redecoration of rear hall, creche room and lobby Heating system upgrade 905 2,337 7,150 10,392 2) 3) Approval of the flnanclal statements These financial statements were approved at a meeting of the trustees of the Charity held on 2nd June 2025 Signed on behalf of the trustees David Rees Trustee and Treasurer Page8of8 ChaTlty Nurnbei: 1155275

Independent Examiner’s Report to the Trustees of Emmanuel Baptist Church Cardiff

(Registered Charity 1155275)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 December 2024.

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

12 October 2025

Institute of Chartered Accountants in England and Wales

4 Phyllis Avenue, Bridgend, CF31 3DD