Charity registration number 1157230 (England and Wales)
BETHESDA CARDIFF
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
BETHESDA CARDIFF
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | M R Bodger | |
|---|---|---|
| J R Bodger | ||
| A J Baker | ||
| S E Baker | ||
| J D Burford | ||
| N J Medland | ||
| Charity registration | England and Wales | 1157230 |
| Principal address | Tyn Y Parc Road | |
| Rhiwbina | ||
| Cardiff | ||
| CF14 6BP | ||
| Independent examiner | ART Accountants Limited | |
| Ground Floor | ||
| 11 Manvers Street | ||
| Bath | ||
| BA1 1JQ |
BETHESDA CARDIFF
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 4 |
| Independent examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notes to the financial statements | 8 - 15 |
BETHESDA CARDIFF
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The trustees present their annual report and financial statements for the year ended 31 December 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".
Objectives and activities
The object of the charity is, for the public benefit, the advancement of the Christian faith in such ways as the charity trustees may from time to time decide.
The mission of the charity is primarily to provide pastoral, evangelistic and social support to people in the area surrounding the church in Cardiff.
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Activities
The leaders and members of Bethesda are committed to enabling as many people as possible to worship at our church, and to become part of the church community in Rhiwbina and the surrounding districts. We seek to engage with many groups that live within the area by providing activities and opportunities for worship in different formats to meet various needs.
When planning activities for the year, the leadership are aware of the Charity Commission's guidance on public benefit, and in particular the specific guidance on charities for the advancement of religion. We encourage people to live out their faith as part of the local community through:
Demonstrating our love for God by seeking to understand and apply all of his Word to our lives, making his Word known in Cardiff and around the globe.
Showing our love for one another by caring for each other and teaching God's Word, encouraging each other to apply it and build one another up in the faith.
Serving our community by proclaiming the good news of Jesus Christ and demonstrating his love in action, so that others might own Jesus Christ as their Saviour and Lord.
The building occupied by this charity is held on its behalf by a separate charitable trust. This charity enjoys unrestricted occupation and use of the building on an indefinite basis without the payment of any rent or other fee, on condition that we are responsible for insuring the building and paying all costs of occupation, upkeep, maintenance and any desired improvements.
For the church to be able to fulfil its stated purpose and to facilitate the various activities, it is important that the fabric of the Bethesda church building is maintained in good order and appropriate to meet the needs of the activities that take place. We reported last year that a major upgrading project commenced on 18[th] November 2024, and the works progressed throughout the majority of 2025. As a result of much effort from the contractor and many others, the project achieved practical completion on 28[th] November 2025.
The majority of church activities were able to continue at the church building due to the phasing of the works that allowed access to either the main or lesser halls for all but eight weeks during June and July, when works were carried out on both areas concurrently. During this eight-week period, the church was able to continue meeting together on a Sunday morning at Llanishen Evangelical Church, who kindly lent us their facilities.
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BETHESDA CARDIFF
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
Achievements and performance
Church activities and services
The leadership of Bethesda continued to facilitate a range of services that through ongoing good attendance, appeared to meet various physical and spiritual needs of the local community. In addition to the two weekly Sunday morning services and Wednesday evening Bible Teaching and Prayer Meeting, activities that continued to meet at the hall during the refurbishment included Ladies Evenings, the weekly Toddler group for parents, carers and their young ones, as well as activities for children and young people of various ages.
For the first six months, despite the building works, a free lunch was provided monthly for all attendees following the Sunday Morning Service. The coffee morning met weekly and the ladies hour met monthly off site during the year. Monthly zoom prayer meetings continued throughout the year.
For any in the community who were not able to attend the Church building, the Sunday and Wednesday services continued to be accessible online throughout 2025.
Local schools
It wasn’t practical for local schools to visit the church building as they normally do, but a member of the church regularly takes assemblies in all local schools as well as delivering lessons for schools to assist them meet the current curriculum requirements. A team of members from Bethesda, had the opportunity to deliver an interactive Christmas Assembly in all local primary schools again this year.
Wider support and encouragement
Members of Bethesda continued to coordinate and deliver a regular work to meet the needs of the homeless on the streets of Cardiff City Centre, providing food, drink, clothing and bedding.
The church had a stand at the local Rhiwbina Festival in June providing games, literature and conversation. Bethesda Church also continued to prayerfully and financially support mission and relief work in many countries throughout the world in 2025.
Administrative information
All required workers have an appropriate Disclosure and Barring check. Due to changes in the update service, a number of existing workers had new checks to ensure all workers are up to date. The Safeguarding Policy had a major update in 2025 and all volunteers received update training. The Designated Safeguarding Lead, Deputy Safeguarding Lead and the Designated Safeguarding Trustee all attended relevant training for their roles. The safeguarding policy is reviewed annually. There were no reportable incidents during the year.
A number of new policies were developed and adopted during the past year and all policies are regularly reviewed by the trustees.
Volunteers
We would like to thank the many volunteers who work so hard to keep Bethesda the lively and vibrant community it is. This past year has been tough due to the disruption caused by the works, but we’re looking forward to using the upgraded flexible facilities to their full extent.
The church would not function without volunteers, and it would be wrong to single any one person out, from those who undertake various maintenance duties, to those who make coffee, provide food, arrange flowers, play musical instruments, act as treasurers, and all those who are responsible for various ministries and activities, without whom things simply wouldn't happen. Over 40 individuals regularly commit to support the various works at Bethesda in a volunteer capacity. The value of volunteering is significant, and greatly enhances the services that can be provided to the community.
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BETHESDA CARDIFF
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
Financial review
The trustees consider the financial position at the end of the year, as shown in the accounts on page 6, to be satisfactory. A significant effort was made to access grants from various trusts and charitable organisations to fund the project. God has been faithful and we see His hand in the provision of grants from various trusts and grant giving bodies. The conditions attached to all grants were met during the year allowing these to be drawn down. In addition to the sacrificial giving of the members of Bethesda and friends, with the addition of a relatively small loan, all bills associated to the works have been paid.
Despite the focus on the building project, Bethesda also managed to continue to support mission and relief work in many countries throughout the world in 2025.
The running costs of the building during 2025 are difficult to compare to previous years due to the unusual nature of operations. We are hopeful that the new heating and lighting systems will see a reduction in ongoing gas and electricity running costs.
The minibus has continued to be maintained and used, fuel and insurance costs added to the annual expenditure.
Reserves policy
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
Major risks
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
Structure, governance and management
The charity is constituted as a charitable incorporated organisation, and was registered with the Charity Commission on 29 May 2014.
The trustees who served during the year and up to the date of signature of the financial statements were:
M R Bodger
J R Bodger A J Baker S E Baker J D Burford N J Medland
Recruitment and appointment of trustees
New trustees are appointed by the trustees from the Bethesda church membership. The trustees keep the composition of the trustee body under review so that it includes sufficient people with the time and expertise needed to manage the charity effectively, and to ensure that a balanced professional knowledge and competency base is maintained. All trustees are directly involved in the activities of the charity as volunteers, and consequently maintain a close knowledge of its work.
The trustees meet periodically during each year as required, in order to manage the charity. The spiritual and pastoral work, including the day to day running of the church, is overseen by a group of elders, who are a separate body. There is however sufficient overlap between the trustees' and the elders' groups to ensure a proper flow of information between these two groups.
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BETHESDA CARDIFF
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
The trustees' report was approved by the Board of Trustees.
.............................. J R Bodger Trustee Date: .............................................30th July 2026
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BETHESDA CARDIFF
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BETHESDA CARDIFF
I report to the trustees on my examination of the financial statements of Bethesda Cardiff (the charity) for the year ended 31 December 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Mr P J Barton FCCA
ART Accountants Limited
Ground Floor 11 Manvers Street Bath BA1 1JQ 3 August 2026 Date: ............................
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BETHESDA CARDIFF
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
| Unrestricted Restricted Total Unrestricted Restricted funds funds funds funds 2025 2025 2025 2024 2024 Notes £ £ £ £ £ Income from: Donations and legacies 3 31,430 347,224 378,654 40,340 259,880 Investments 4 3,165 - 3,165 3,249 - Total income 34,595 347,224 381,819 43,589 259,880 Expenditure on: Charitable activities 5 34,226 790,632 824,858 36,046 19,338 Total expenditure 34,226 790,632 824,858 36,046 19,338 Net income/(expenditure) 369 (443,408) (443,039) 7,543 240,542 Transfers between funds (159,546) 159,546 - - - Net movement in funds 7 (159,177) (283,862) (443,039) 7,543 240,542 Reconciliation of funds: Fund balances at 1 January 2025 141,670 283,862 425,532 134,127 43,320 Fund balances at 31 December 2025 (17,507) - (17,507) 141,670 283,862 |
Total 2024 £ 300,220 3,249 |
|---|---|
| 303,469 55,384 |
|
| 55,384 | |
| 248,085 - |
|
| 248,085 177,447 |
|
| 425,532 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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BETHESDA CARDIFF
BALANCE SHEET
AS AT 31 DECEMBER 2025
| Notes Current assets Cash at bank and in hand Creditors: amounts falling due within one year 12 Net current assets Creditors: amounts falling due after more than one year 13 Net (liabilities)/assets The funds of the charity Restricted income funds 14 Unrestricted funds 15 |
2025 £ 52,600 (20,107) |
£ 32,493 (50,000) (17,507) - (17,507) (17,507) |
2024 £ 428,337 (2,805) |
£ 425,532 - |
|---|---|---|---|---|
| 425,532 | ||||
| 283,862 141,670 |
||||
| 425,532 |
30th June 2026
The financial statements were approved by the trustees on .........................
.............................. J R Bodger Trustee
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BETHESDA CARDIFF
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1 Accounting policies
Charity information
Bethesda Cardiff is a Charitable Incorporated Organisation (“CIO”) governed by its constitution dated 29 May 2014.
1.1 Basis of preparation
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
Despite the negative balance sheet at 31 December 2025, at the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.The main reason for the negative position was a building retention payment accrued for and a loan has been secured to make sure this can be paid on time when it becomes due.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
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BETHESDA CARDIFF
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
1 Accounting policies
(Continued)
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
1.6 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
1.7 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
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BETHESDA CARDIFF
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Income from donations and legacies
| Unrestricted Restricted funds funds 2025 2025 £ £ Donations and gifts 31,430 347,224 Donations and gifts Offerings and Gift Aid 31,430 112,214 Congregational & General Charitable Trust - 20,000 James Pantyfedwen Foundation - 10,000 Kingdom Impact - 10,010 The Beatrice Laing Trust - 5,000 The Joseph Rank Trust - 35,000 The National Churches Trust - 50,000 The Norwood & Newton Settlement - 15,000 Other Organisations wishing to remain anonymous - 90,000 31,430 347,224 |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 378,654 40,340 259,880 143,644 40,340 184,880 20,000 - 75,000 10,000 - - 10,010 - - 5,000 - - 35,000 - - 50,000 - - 15,000 - - 90,000 - - 378,654 40,340 259,880 |
Total 2024 £ 300,220 |
|---|---|---|
| 225,220 75,000 - - - - - - - |
||
| 300,220 |
The Trustees would like to put on record their thanks to all who have contributed to the recent building project whether via grants or sacrificial giving from individuals.
4 Income from investments
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Interest receivable | 3,165 | 3,249 |
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BETHESDA CARDIFF
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
5 Expenditure on charitable activities
| Direct costs General property running expenses Supported workers and gifts Church outreach and activity costs Building project Share of support and governance costs (see note 6) Governance Analysis by fund Unrestricted funds Restricted funds 6 Support costs allocated to activities Governance costs Analysed between: Charitable activities 7 Net movement in funds The net movement in funds is stated after charging/(crediting): Fees payable for the independent examination of the charity's financial statements |
2025 £ 9,341 18,210 6,375 790,632 824,558 300 824,858 34,226 790,632 824,858 2025 £ 300 300 2025 £ 300 |
2024 £ 10,424 20,980 4,342 19,338 |
|---|---|---|
| 55,084 300 |
||
| 55,384 | ||
| 36,046 19,338 |
||
| 55,384 | ||
| 2024 £ 300 |
||
| 300 | ||
| 2024 £ 300 |
8 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
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BETHESDA CARDIFF
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
9 Employees
The average monthly number of employees during the year was:
| 2025 | 2024 | |
|---|---|---|
| Number | Number | |
| Total | - | - |
There were no employees whose annual remuneration was more than £60,000.
10 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
11 Loans and overdrafts
| Loans and overdrafts | ||
|---|---|---|
| Other loans Payable after one year |
2025 £ 50,000 50,000 |
2024 £ - |
| - |
The charity received a loan from a trust that prefers to remain anonymous in October 2025 to complete the redevelopment project. The loan has an open term with repayments at a fixed amount to commence on the 2nd anniversary of the drawdown. The loan will be interest free until the repayments commence.
12 Creditors: amounts falling due within one year
| Other creditors Accruals and deferred income 13 Creditors: amounts falling due after more than one year Borrowings |
2025 £ 19,407 700 20,107 2025 £ 50,000 |
2024 £ - 2,805 |
|---|---|---|
| 2,805 | ||
| 2024 £ - |
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BETHESDA CARDIFF
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
14 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
| At 1 Building project Previous year: At 1 Building project |
January 2025 Incoming resources Resources expended Transfers At 31 December 2025 £ £ £ £ £ 283,862 347,224 (790,632) 159,546 - January 2024 Incoming resources Resources expended Transfers At 31 December 2024 £ £ £ £ £ 43,320 259,880 (19,338) - 283,862 |
|---|---|
The church property, for which the building project has been undertaken, is held outside of the CIO.
15 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 1 General funds Previous year: At 1 General funds |
January 2025 Incoming resources Resources expended Transfers At 31 December 2025 £ £ £ £ £ 141,670 34,595 (34,226) (159,546) (17,507) January 2024 Incoming resources Resources expended Transfers At 31 December 2024 £ £ £ £ £ 134,127 43,589 (36,046) - 141,670 |
|---|---|
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BETHESDA CARDIFF
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
16 Analysis of net assets between funds
| Unrestricted Restricted funds funds 2025 2025 £ £ At 31 December 2025: Current assets/(liabilities) 32,493 - Long term liabilities (50,000) - (17,507) - Unrestricted Restricted funds funds 2024 2024 £ £ At 31 December 2024: Current assets/(liabilities) 141,670 283,862 141,670 283,862 |
Total 2025 £ 32,493 (50,000) (17,507) Total 2024 £ 425,532 425,532 |
|---|---|
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BETHESDA CARDIFF
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
17 Related party transactions
Transactions with related parties
During the year the charity entered into the following transactions with related parties:
| Cleaning services | provided | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Other related parties | 1,185 | 1,500 |
| 1,185 | 1,500 |
The related party mentioned above is the wife of one of the Trustees.
Mr M R Bodger is also a Trustee of Western Counties and South Wales Evangelisation Trust who provided a grant and a loan to Bethesda during the year. Both transactions were treated at arm's length and pledged before Mr M R Bodger became a Trustee of the supporting Trust.
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