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2020-12-31-accounts

This charity does not have a Registered Company Number

The Charity Registration Number is :- 1160563

The Glyn Nest Baptist Home

Report and Accounts

31 December 2020

Cross & Bowen Chartered Accountants 11 Calvert Terrace Swansea SA1 6AT

The Glyn Nest Baptist Home Report and accounts

Contents

Page
Charity information 1
Trustees' Annual Report 1
Statement of Trustees' responsibilities 6
Independent Examiners' Report 7
Funds Statements:-
Statement of Financial Activities 8
Statement of total recognised gains and losses 9
Movements in funds 9
Revaluation reserves 9
Revenue Funds 9
Fixed Asset funds 9
Income and Expenditure account 9
Summary of funds 9
Balance sheet 10
Notes to the accounts 11

The Glyn Nest Baptist Home

Trustees' Annual Report for the year ended 31 December 2020

TheTrustees present their Report and Accounts for the year ended 31 December 2020.

Reference and administrative details

The charity name.

The legal name of the charity is :-The Glyn Nest Baptist Home

The charity's areas of operation and UK charitable registration.

The charity is registered in England & Wales with charity number 1160563

Legal structure of the charity

The Governing Document is dated 19 May 1992

The Trustee is The Welsh Baptist Union Corporation Limited (Charity number: 248192)

The principal operating address, telephone number and email and web addresses of the charity are:-

Newcastle Emlyn Carmarthenshire SA38 9BW Telephone 01239 710950 Email Address info@glynnest.co.uk Web address www.glynnest.co.uk

The Trustees in office on the date the report was approved were:-

The Welsh Baptist Union Corporation Limited

The Trustees in office during the year were:-

The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.

Corporate Trustees in office on the date the report was approved were:-

Included in the trustees shown above are corporate trustees, and the names of the directors and name of the body corporate concerned on the date the accounts were approved were:-

1

The Glyn Nest Baptist Home

Trustees' Annual Report for the year ended 31 December 2020

Names of Directors of The Welsh Baptist Union Corporation Limited

The directors of corporate trustees who served in the reporting period were as shown below.

Rev. P.M. Thomas Mr. H.B. Tribe Rev. I.C. Roberts Rev. D.M. Owen Mr. F.H. Maull Mr. L. John Mr. W. Davies Rev. Judith A. Morris Mr. Glyndwr S. Prideaux Mr. David Evans Rev. I.E. Jones Rev. Susan J. Phillips Miss Aldytrh Williams

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

The trustees shall stand possessed of the property and all funds and other assets presently held by them for or in connection with the said home together with any accretions thereto and income therefrom and all property for the time being representing the same (hereinafter called 'the trust fund') upon trust to pay or apply the same (without distinction between capital and income) to the charitable work of the Welsh Baptist denomination for the relief of the aged and the relief of the infirm and without prejudice to the generality of the foregoing the establishment and maintenance of residential or other accommodation of any kind and any amenities to be enjoyed in connection or association therewith for the relief of aged and/or infirm persons in need thereof in such form and upon such terms and conditions as the trustees shall from time to time determine until such time as the assemblies shall jointly or if meeting separately shall both otherwise by identical resolution determine and thereafter for such purposes in connection with the promotion of the charitable objects of the union as the assemblies shall jointly or if meeting separately shall both by resolution direct.

The main activities undertaken in relation to those purposes during the year.

The advancement of health or saving of lives through the provision of accomodation and housing, religious activities and recreation to the elderly and people with disabilities.

The main activities undertaken during the year to further the charity's purpose for the public benefit.

2

The Glyn Nest Baptist Home

Trustees' Annual Report for the year ended 31 December 2020

Glyn Nest is able to provide accommodation and care for up to 28 residents, one of these places is a respite bed for short stays. The home does not accept new residents who require bed care, but if the health of the residents deteriorates they are cared for at the home unless a hospital stay is necessary on medical grounds. The residents are also required to move if they fall outside the registration guidelines stipulated by the Registration Unit of the Local Authorities.

The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.

The charity's strategies for achieving its aims and objectives in the future.

It is the intention of the committee to keep the home in a good state of repair, internal decoration and furnishing. Because the home is in a Conservation Area there are constraints on alterations which would otherwise be preferable and which make it more difficult and expensive to carry out repairs. It is believed that finance available is more than sufficient to pay for all known repairs. It is the intention of the management to carry out a rolling programme of replacement of furniture and equipment as deemed necessary.

The main achievements and performance of the charity during the year.

The Home faced a challenging year due to the global Coronvirus pandemic and the Management wish to thank all staff for their contribution during this difficult period. The Management continue to monitor the pay structure to encourage future recruitment. The Home makes a special effort to find employment for disabled people. A fully integrated policy of employment training is given to staff and the QCF programme has been adopted. The majority of staff are very loyal and hardworking. This has been demonstrated in staff appraisals, by the voluntary giving of time by staff to fund raising activities and by the reports received from inspectors, visitors and residents.

Staff are encouraged to follow QCF courses and good progress is being made in raising the already good standard of staff competence. There is a good relationship with Coleg Ceredigion and with the Shaw Trust.

Fees to individual residents are closely monitored in accordance with Social Services recommended rates. Income from residents increased by £48,164. Costs continue to be stringently controlled.

3

The Glyn Nest Baptist Home

Trustees' Annual Report for the year ended 31 December 2020

The charity's organisational structure.

On 19th September 2006 the management and administration of the Home was taken over by a company formed specifically for this purpose, namely Glyn Nest Trustee Company Limited, a company limited by guarantee. The directors of this company are:

Mrs. Bronwen Letitia Davies, Mr. Glyndwr S. Prideaux, The Revd Richard Gareth Morris, The Revd Irfon Caradog Roberts, The Revd Judith A. Morris, Dr. Caroline Margaret Jean Williams, Mrs Mary Elizabeth Roberts, Mrs. Gillian Davies, Mr. John D. Thomas, Mrs. Julie Thorpe (appointed 16th September 2020) and Mr. Hefin Parry Roberts (resigned 10th June 2020).

The Company Secretary is Mrs. Bronwen Letitia Davies.

Bankers National Westminster Bank PLC Solicitors Messrs Pothecary Witham Weld Accountants Cross & Bowen

Financial review

The charity's financial position at the end of the year ended 31 December 2020

The financial position of the charity at 31 December 2020 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Total Funds
Unrestricted Revenue Funds available for the
general purposes of the charity
Net income/(expenditure)		 2020
£
33,157
1,839,764
1,839,764		 2019
£
(34,907)
1,806,607
1,806,607

Financial review of the position at the reporting date, 31 December 2020 .

The trustees consider the financial performance by the charity during the year to have been satisfactory, especially given the ongoing challenges of the global Coronavirus pandemic.

Specific changes in fixed assets are detailed in the notes to the accounts.

4

The Glyn Nest Baptist Home

Trustees' Annual Report for the year ended 31 December 2020

Policies on reserves.

It is the charity's policy to hold unrestricted reserves at a level sufficient enough to enable the efficient running of the Home for the foreseeable future.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Employment of disabled persons

The Home makes a special effort to find employment for disabled people.

Details of The Independent Examiner

Cross & Bowen Chartered Accountants 11 Calvert Terrace Swansea SA1 6AT

5

The Glyn Nest Baptist Home

Trustees' Annual Report for the year ended 31 December 2020

Statement of Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) .

In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

TheTrustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the charity legislation. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the auditor in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

This report was approved by the board of trustees on 7 September 2021.

Revd. Judith A. Morris

Trustee

6

The Glyn Nest Baptist Home

Independent examiner’s report to the Trustees of The Glyn Nest Baptist Home

We report on the accounts of the Trust for the year ended 31st December 2020, which are set out on pages 8 to 21.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is our responsibility to:

. examine the accounts under section 145 of the 2011 Act;

Basis of independent examiner's report

Our examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in

Independent examiner's statement

In connection with my examination, no matter has come to our attention:

. to keep accounting records in accordance with section 130 of the 2011 Act; and

. to prepare accounts which accord with the accounting records and to comply with the accounting ____requirements of the 2011 Act have not been met;

or

Cross & Bowen Chartered Accountants 11 Calvert Terrace Swansea SA1 6AT

8th September 2021

7

The Glyn Nest Baptist Home - Statement of Financial Activities for the year ended 31 December 2020

Statement of Financial Activities for the year ended 31 December 2020

SORP
Ref
Income & Endowments
Donations & Legacies
A1
Income from charitable activities
A2
Income from other, non charitable, trading activities
A3
Investment income
A4
Other income
A5
Total income
A
Expenditure
Expenditure on charitable activities
B2
Total expenditure
B
Net income/(expenditure) for the year
A-B
Net income after transfers
A-B-C
Reconciliation of funds:-
E
Total funds brought forward
Total funds carried forward
Net movement in funds		 Current year
Unrestricted
Funds
2020
£
56,634
784,958
1,976
958
781
845,307
812,150
812,150
33,157
33,157
33,157
1,806,607
1,839,764		 Current year
Restricted
Funds
2020
£
-
-
-
-
-
-
-
-
-
-
-
-
-		 Current year
Total Funds
2020
£
56,634
784,958
1,976
958
781
845,307
812,150
812,150
33,157
33,157
33,157
1,806,607
1,839,764		 Prior Year
Total Funds
2019
£
32,415
736,794
10,635
2,066
3,447
785,357
820,264
820,264
(34,907)
(34,907)
(34,907)
1,841,514
1,806,607

All the prior year transactions were unrestricted items, and no further analysis is required

All activities derive from continuing operations

The Glyn Nest Baptist Home - Resources applied in the year ended 31 December 2020 towards fixed assets for Charity use:-

Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed assets
Net resources available to fund charitable activities		 2020
£
33,157
(49,290)
(16,133)		 2019
£
(34,907)
(22,756)
(57,663)

8

The notes attached on pages 11 to 21 form an integral part of these accounts. The Glyn Nest Baptist Home

Movements in revenue and capital funds for the year ended 31 December 2020

Revenue accumulated funds

Unrestricted
Restricted
Funds
Funds
2020
2020
£
£
Accumulated funds brought forward
1,806,607
-
33,157
-
Closing revenue funds
1,839,764
-
Summary of funds
Unrestricted
Restricted
Funfs
Funds
2020
2020
£
£
Revenue accumulated funds
1,839,764
-
Income
Income from operations
Interest receivable
Other operating income
Gross income in the year before exceptional items
Gross income in the year including exceptional items
Expenditure
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Governance costs
Realised losses on disposals of social investments which are programme related
Total expenditure in the year
Tax on surplus on ordinary activities
Retained surplus for the financial year
All activities derive from continuing operations
The notes attached on pages 11 to 21 form an integral part of these accounts.
Income and Expenditure Account for the year ended 31 December 2020 as required by
2006
Net income after tax in the financial year
Net income before tax in the financial year
Investment income
Recognised gains and losses before transfers		 Total
Last year
Funds
Total Funds
2020
2019
£
£
1,806,607
1,841,514
33,157
(34,907)
1,839,764
1,806,607
Total
Last Year
Funds
Total Funds
2020
2019
£
£
1,839,764
1,806,607
2020
2019
£
£
843,568
779,844
958
2,066
781
3,447
845,307
785,357
845,307
785,357
790,775
798,067
17,595
17,877
3,780
4,320
-
-
812,150
820,264
33,157
(34,907)
-
-
33,157
(34,907)
33,157
(34,907)
the Companies Act

9

The Glyn Nest Baptist Home

Balance Sheet as at 31 December 2016

Notes SORP
Ref
Fixed assets
A
Tangible assets
8 A2
Current assets
B
Stocks
B1
Debtors
9 B2
Cash at bank and in hand
B4
Creditors: amounts falling due within
one year
10 C1
Net current assets
The total net assets of the charity
Restricted funds
Unrestricted Revenue Funds
13 D3
Total charity funds
The total net assets of the charity are funded by the
Net assets		 2020
2019
£
£
1,370,658
1,338,963
4,600
4,600
9,129
7,759
487,730
476,522
501,459
488,881
(32,353)
(21,237)
469,106
467,644
1,839,764
1,806,607
1,839,764
1,806,607
1,839,764
1,806,607
1,839,764
1,806,607
funds of the charity, as follows:-

Total charity funds

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.

The charity is subject to audit under charity legislation, and the report of the Charities Act auditor is on page 7.

The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

Revd. Judith A. Morris Trustee Approved by the board of trustees on 7 September 2021

The notes attached on pages 11 to 21 form an integral part of these accounts.

10

The Glyn Nest Baptist Home

Notes to the Accounts for the year ended 31 December 2020

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) published by the Charity Commission in England & Wales (CCEW) ,effective January 2016, (The SORP), and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Policies relating to categories of income and income recognition.

Nature of income

Income from legacies

Income from legacies is recognised when the charity has sufficient evidence that a gift has been left to them, that where required, probate has been granted, the executor is satisfied that the property in question will not be required to satisfy claims in the estate, that it is probable that the amount will be received by the charity, and the amount to be received can be estimated with sufficient accuracy, and that any conditions attached to the legacy are either within the control of the charity or have been met.

Donated goods, facilities and services

Donated fixed assets are recognised at there current market value.All such donations are recognised as donation income, and debited to fixed assets.

Policies relating to expenditure on goods and services provided to the charity.

Recognition of liabilities and expenditure

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..

Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.

Allocating costs to activities

Direct costs that are specifically related to an activity are allocated to that activity. Shared direct costs and support costs are apportioned between activities.

The basis for apportionment, which is consistently applied, and proportionate to the circumstances, is :-

Staffing - on the basis of time spent in connection with any particular activity. Staffing - on a per capita basis, based on the number of of people employed within any partiular activity.

Premises related costs - on the proportion of floor area occupied by a particular activity.

Non specific support costs - on the basis of the usage of resources, in terms of time taken, capacity used, request made or other measures

11

The Glyn Nest Baptist Home Notes to the Accounts for the year ended 31 December 2020

Volunteers

In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.

Policies relating to assets, liabilities and provisions and other matters.

Tangible fixed assets

Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.

Freehold premises 0 % straight line Plant and machinery 15 % reducing balance

Stocks and work in progress

Stock is valued at the lower of cost and net realisable value.

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

Workplace Pension

The company operates a workplace pension. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2 Liability to taxation

As a registered charity, the organisation is exempt from income and corporation tax to the extent that its income and gains are applied towards the charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 Net surplus before tax in the financial year

Depreciation of owned fixed assets
Pension costs
The net surplus before tax in the financial year is stated after charging:-		 2020
£
17,595
8,450		 2019
£
17,877
7,395

12

The Glyn Nest Baptist Home Notes to the Accounts for the year ended 31 December 2020

5 Staff costs and emoluments

Salary costs
Gross Salaries excluding trustees
Employer's National Insurance
Total salaries, wages and related costs
Numbers of full time employees or full time equivalents
The average number of total staff employed in the year was
Employer's operating costs of workplace pension		 2020
£
549,789
36,284
8,450
594,523
2020
34		 2019
£
526,078
31,936
7,395
565,409
2019
34

Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.

6 Workplace pension

The charity operates a workplace pension scheme, the costs of which are shown above.

7 Remuneration and payments to Trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related entity.

8 Tangible fixed assets

Cost
At 1 January 2020
Additions
At 31 December 2020
Depreciation
At 1 January 2020
Charge for the year
At 31 December 2020
Net book value
At 31 December 2020
At 31 December 2019		 Land and
Buildings
£
1,226,745
30,568
1,257,313
-
-
-
1,257,313
1,226,745		 Plant &
Machinery
£
506,431
6,222
512,653
394,213
17,335
411,548
101,105
112,218		 Motor
Vehicles
£
-
12,500
12,500
-
260
260
12,240
-		 Total
£
1,733,176
49,290
1,782,466
394,213
17,595
411,808
1,370,658
1,338,963

13

The Glyn Nest Baptist Home

Notes to the Accounts for the year ended 31 December 2020

9 Debtors

Prepayments and accrued income
Other debtors
10
Creditors: amounts falling due within one year
Trade creditors
Accruals
PAYE, NIC VAT and other taxes
Other creditors
11
Income and Expenditure account summary
At 1 January 2020
Surplus/(loss) after tax for the year
At 31 December 2020		 2020
£
8,829
300
9,129
2020
£
14,316
5,037
10,504
2,496
32,353
2020
£
1,806,607
33,157
1,839,764		 2019
£
7,759
-
7,759
2019
£
9,711
9,259
-
2,267
21,237
2019
£
1,841,514
(34,907)
1,806,607

12 Particulars of how particular funds are represented by assets and liabilities

At 31 December 2020
Tangible Fixed Assets
Investments at valuation:-
Current Assets
Current Liabilities
At 1 January 2020
Tangible Fixed Assets
Investments at valuation:-
Current Assets
Current Liabilities		 Unrestricted
funds
£
1,370,658
-
501,459
(32,353)
1,839,764
Unrestricted
funds
£
1,338,963
-
488,881
(21,237)
1,806,607		 Designated
funds
£
-
-
-
-
Designated
funds
£
-
-
-
-		 Restricted
funds
£
-
-
-
-
Restricted
funds
£
-
-
-
-		 Total
Funds
£
1,370,658
501,459
(32,353)
1,839,764
Total
Funds
£
1,338,963
488,881
(21,237)
1,806,607

14

The Glyn Nest Baptist Home

Notes to the Accounts for the year ended 31 December 2020

13 Change in total funds over the year as shown in Note 12 , analysed by individual funds

Unrestricted and designated funds:-
Unrestricted revenue funds
Total unrestricted and designated funds
Total charity funds		 £
1,806,607
1,806,607
1,806,607
Funds brought
forward from
2019		 £
33,157
33,157
33,157
Movement in
funds in 2020		 £
-
-
-
Transfers
between
funds in 2020		 £
1,839,764
1,839,764
1,839,764
Funds carried
forward to
2021
Unrestricted and designated funds:-
Unrestricted revenue funds		 Income
2020
£
845,307
845,307		 Expenditure
2020
£
(812,150)
(812,150)		 Other
Gains &
Losses
2020
£
-
-		 Movement
in funds
2020
£
33,157
33,157

Unrestricted and designated funds:-

Unrestricted revenue funds

These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.

15

The Glyn Nest Baptist Home

Detailed analysis of income and expenditure for the year ended 31 December 2020 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

16 Donations and Legacies

Donations and gifts from individuals
Legacies receivable
Revenue grants from government and public bodies
Total Donations and Legacies
A1
17 Income from charitable activities - Trading Activities
Primary purpose and ancillary trading
Total public sector revenue grants
David Lloyd deceased
Gwen Parry deceased
Council grant re COVID
Total legacies receivable
Total donations and gifts from individuals
Small donations individually less than £1000
Residential care fees
Total Primary purpose and ancillary trading		 Current year
Unrestricted
Funds
2020
£
13,808
13,808
20,326
5,000
25,326
17,500
17,500
56,634
Current year
Unrestricted
Funds
2020
£
784,958
784,958		 Current year
Restricted
Funds
2020
£
-
-
-
-
-
-
-
-
Current year
Restricted
Funds
2020
£
-
-		 Current year
Total Funds
2020
£
13,808
13,808
20,326
5,000
25,326
17,500
17,500
56,634
Current year
Total Funds
2020
£
784,958
784,958		 Prior Year
Total Funds
2019
£
12,089
12,089
20,326
-
20,326
-
-
32,415
Prior Year
Total Funds
2019
£
736,794
736,794

18 Total Income from charitable activities

Total income from charitable trading
Total from charitable activities
A2		 Current year
Unrestricted
Funds
£
2020
784,958
784,958		 Current year
Restricted
Funds
£
2020
-
-		 Current year
Total Funds
£
2020
784,958
784,958		 Prior Year
Total Funds
£
2019
736,794
736,794

16

The Glyn Nest Baptist Home

Detailed analysis of income and expenditure for the year ended 31 December 2020 as required by the SORP 2015

19 Income from other, non charitable, trading activities

A3
20 Investment income
Bank Interest Receivable
Total investment income
A4
21 Other income and gains
Summary of Other income
A5
22 Expenditure on charitable activities - Direct spending
Gross wages and salaries - charitable activities
Total from other activities
Sundry other income
Total other income
Employers' NI - Charitable activities
Income from fundraising events
Defined contribution pension costs - charitable activities
Staff training
Telephone
Heating and lighting
Rates and water
Food and cleaning		 2020
Current year
Unrestricted
Funds
2020
£
1,976
1,976
Current year
Unrestricted
Funds
2020
£
958
958
Current year
Unrestricted
Funds
2020
£
781
781
Current year
Unrestricted
Funds
2020
£
549,789
36,284
8,450
3,739
6,121
2,179
44,237
24,642		 2020
Current year
Restricted
Funds
2020
£
-
-
Current year
Restricted
Funds
2020
£
-
-
Current year
Restricted
Funds
2020
£
-
-
Current year
Restricted
Funds
2020
£
-
-
-
-
-
-
-
-		 2020
Current year
Total Funds
2020
£
1,976
1,976
Current year
Total Funds
2020
£
958
958
Current year
Total Funds
2020
£
-
781
781
Current year
Total Funds
2020
£
549,789
36,284
8,450
3,739
6,121
2,179
44,237
24,642		 2019
Prior Year
Total Funds
2019
£
10,635
10,635
Prior Year
Total Funds
2019
£
2,066
2,066
Prior Year
Total Funds
2019
£
3,447
3,447
Prior Year
Total Funds
2019
£
526,078
31,936
7,395
5,447
4,432
3,370
36,873
24,136

17

The Glyn Nest Baptist Home

Detailed analysis of income and expenditure for the year ended 31 December 2020 as required by the SORP 2015

31,615
-
379
-
8,388
-
29,001
-
Total direct spending
B2a
744,824
-
23
Current year
Current year
Unrestricted
Funds
Restricted
Funds
2020
2020
£
£
Employee costs not included in direct costs
3,264
-
400
-
Volunteer costs
-
-
Premises Expenses
680
-
2,738
-
3,221
-
932
-
Administrative overheads
242
-
5,753
-
12,444
-
2,000
-
4,529
-
Professional fees paid to advisors other than the auditor or examiner
9,052
-
Financial costs
696
-
17,595
-
Support costs before reallocation
63,546
-
Total support costs
63,546
-
The basis of allocation of costs between activities is described under accounting policies
Sundry expenses
Admin fees
BUW - financial support
Other legal and professional
Training and welfare - staff
Bank charges
Depreciation & Amortisation in total for the period
Rates and water charges
Property insurance
Premises repairs, renewals and
Repairs and renewals
Light heat and power
Stationery and printing
Telephone, fax and internet
Recruitment expenses
Support costs for charitable activities
Volunteers' expenses
Insurance
Household and medical expenses
Sundries		 31,615
379
8,388
29,001
744,824
Current year
Total Funds
2020
£
3,264
400
-
680
2,738
3,221
932
242
5,753
12,444
2,000
4,529
9,052
-
-
696
17,595
63,546
63,546		 23,790
352
9,101
56,514
729,424
Prior Year
Total Funds
2019
£
12,176
-
2,039
493
2,681
6,279
1,011
374
12,567
15,351
2,000
3,202
9,748
722
17,877
86,520
86,520

18

The Glyn Nest Baptist Home

Detailed analysis of income and expenditure for the year ended 31 December 2020 as required by the SORP 2015

24 Other Expenditure - Governance costs

Independent Examiner's fees
25 Total Charitable expenditure
Total direct spending
B2a
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2		 Current year
Unrestricted
Funds
2020
£
3,780
Current year
Unrestricted
Funds
2020
£
744,824
63,546
3,780
812,150		 Current year
Current year
Prior Year
Restricted
Funds
Total Funds
Total Funds
2020
2020
2019
£
£
£
-
3,780
4,320
Current year
Current year
Prior Year
Restricted
Funds
Total Funds
Total Funds
2020
2020
2019
£
£
£
-
744,824
729,424
-
63,546
86,520
-
3,780
4,320
-
812,150
820,264

19

The Glyn Nest Baptist Home

Activity analysis of Income and expenditure for the for the year ended 31 December 2020

This analysis is classsified by activity and not by conventional nominal descriptions.

26 Analysis of income by activity
SOFA ref
Residential Care Services
A2
Fundraising activities
A3
Summary of Total Income, including the items above
Charitable activities
A2
Other activities
A3
Donations & Legacies
A1
Investment income
A4
Other income
A5
Total income as shown in the SOFA
A
Categories of income
Income from non exchange transactions
Income from exchange transactions
27 Analysis of charitable expenditure by activity
Direct costs
2020
£
Residential Care Services
Direct costs
744,824
Employee costs not included in direct costs
-
Volunteer costs
-
Premises expenses
-
Administrative overheads
-
Professional fees
-
Financial costs
-
744,824
Income from other, non charitable, trading activities
Activity
Total Income from other, non charitable,
trading activities
Income from charitable activities
Total Income from charitable activities
Activity
Total Residential Care Services		 2020
£
Support costs
2020
£
-
3,664
-
7,571
24,968
9,052
18,291
63,546		 2020
£
784,958
784,958
1,976
1,976
784,958
1,976
56,634
958
781
845,307
-
845,307
845,307
Grant
funding of
activities
2020
£
-
-
-
-
-
-
-
-		 2019
£
Total
2020
£
744,824
3,664
-
7,571
24,968
9,052
18,291
808,370		 2019
£
736,794
736,794
10,635
10,635
736,794
10,635
32,415
2,066
3,447
785,357
-
785,357
785,357
Total
2019
£
662,945
1,607
4,614
11,087
30,239
4,122
17,766
732,380

20

The Glyn Nest Baptist Home

Activity analysis of Income and expenditure for the for the year ended 31 December 2020

Summary of charitable costs by activity

Total Residential Care Services
Total charitable expenditure
Total Governance costs as detailed in Note
24		 Direct costs
2020
£
744,824
744,824		 Support costs
2020
£
63,546
3,780
67,326		 Grant funding
of activities
2020
£
-
-		 Total
2020
£
808,370
3,780
812,150		 Total
2019
£
732,380
4,320
736,700

The basis of allocation of costs between activities is described under accounting policies

The breakdown of this expenditure by type of spending (ie nominal classification) is detailed in note 25

28 Analysis of non charitable expenditure by activity

Activity
Fundraising activities
Governance costs
Other Expenditure - Governance costs as detailed in Note 24		 Fundraising
activities
2020
£
Governance
costs
2020
£
3,780		 Fundraising
activities
2019
£
Governance
costs
2019
£
4,320

21