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