REGISTERED CHARITY NUMBER: 1160857 REPORT OF THE TRUSTEES AIYD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 FOR EBENEZEREVANGELICAL CHURCH BANGOR williomsdenton Accountants and Tax Advisors CyfriWr ac Ymgynghorwyr Treth ACCA Registered as auditors and regulated for a range of investments business activities in the United Kingdom by the Association of Chartered Certified Accountants
EBENEZER EVANGELICAL CHURCH BANGOR CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Page Report of the Trnstees I to 2 Indep¢nd¢nt Examiner's Report Statement of Finanelal Aetlvltles Balanee Sheet Notes to the Financial Statements 6 to 10
EBENEZER EVANGELICAL CHURCH BANGOR REPORT OF THE TRUSTEES FOR THE YEAR ENDED 3] DECEMBER 2025 Th¢ trusttts present their report with the financial statements of the charity for the year ended 31 Decemb¢r 2025. Th¢ trust¢¢s hav¢ adopt¢d th¢ provisions of Accounting and Reporting by Charities.. Statement of Rccomm¢nded Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicabl¢ in tb¢ UK and R¢publi¢ of Ireland (FRS 102) (effectivc l January 2019). OWECTIVES AND ACTIVITIES Objectives and Ydims Th¢ aim of the Church is the advanccm¢nl of the Christian faith by gloTifying God and to cxalt the Lord Jesus Christ, who is the Head of the Church which is His Body. Public benefit The TTUStees confinn that they have ref¢rred to the guidance contained in the Charity Commission's general guidance on public benefit wh¢n r¢vi¢wing th¢ Charity's aims and obj¢¢tiv¢s and in planning tllre a¢tiviti¢s. ACHIEVEMENTS AND PERFORMANCE Cknaritable activities Ebenezer Evangelical Church continu¢s to develop its central pury)ose for the advan¢¢m¢nt of the Christian faith through its rangc of activities. Ebenez¢r Evangelical Church advances thc Christian faith by engaging with its congregation and the wider community. Our volunteers To enabl¢ th¢ Church to undertake its charitsble activities it Telies heavily on voluntary help from Church membeTS and regular adherellts. The Church wishes to thank its many volunteers for their dedicated support and s¢rvice. FINANCIAL REVIEW Fin#nei*l Review The Statement of Financial Activiti¢s for th¢ Unrestricted thnds for the year ended 31 December 2025 shows there was a sury)lus of income over expenditure amounting to £9,739 (2024: sury)lus of expenditure over income of £19,921). At 31 Dec¢mb¢r 2025 unrestricted reserves stood at £83,123 (2024 £73,384) Principal funding sijurees Funds are primarily generated by the voluntary giving of members and adherents. This is achieved by bank transfers, a fr¢¢will offering box located at the back of th¢ main hall or cheques passed to the Treasurer. Some of these donations are eligible for Gift Aid to bc claimed. Occasional gifts (r¢strict¢d or oiheTr¥ise) are Te1ved from those with a current or historical conncction with th¢ church. Occasionally, legacies are also received into charity funds. Ttee8. however, will not seek to generate r¢v¢nu¢ through ¢rowdfunding. gambling or through deception. Trust¢es reserve thc right to raise capital from trusted bodies (such &5 banks or trust funds) on the proviso that the charity's statement of faith, governan¢¢ or practice is not comprnmised. Investment policy and objectlves Ttuste¢s will ensure the safe. prudent and Conservative investment of church funds. The charitys ethica] criteria requires cxclusion from the portfolio of companies majoring in gambling, alcohol or tobacco. Reserves poli¢y The reseTves policy enables Ebenezer Evangelical Church to fulfjl its main aims and objectives as a charity- Ttustees ther¢for¢ deem it to be prudent to maintain the charity rerVeS at a level representing 6 months of expenditure. Such reserves will be unrestricted funds, not committed or invested in langibl¢ fix¢d ass¢ts. At this level, Trustees deem it possible for th¢ charity to continue with ils activities in the event of a sudd¢n drop in funding. Pag¢ I
EBENEZER EVANGELICAL CHURCH BANGOR REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 FINANCIAL REVIEW Going eotttertt The Trust¢¢s are of the view that there are no mat¢rial uncertainties and therefore the Charity is a going concen). FUTURE PLANS Over th¢ n¢xt year, the Church is cornmitted to wntinuiag services in order to meet its charitable objectives. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing doeument The charity is controll¢d by its governing docum¢nL a d¢ of trust and Constilutes an unin¢oTporat¢d charity. Recruitment and appointment of trustees Trnstees must bc full members of the Church. They ar¢ ¢l¢cted by church members. Risk management Th¢ tn]sl¢¢s have a duty to identify and Teview th¢ ri5k& to which the charity is expos¢d and to ensure appropriate ontrols are in place to provide reasonable assuranc¢ against fraud and error. REFERENCE AfiD ADMINISTRATIVE DETAILS Registered Charity llumber 1160857 Principal address St. Pavl's Terrace BaDgor Gwynedd LL57 ILB Trustees Mr W Thomas Mr J E Price-Gough Mr J P Earn¢st MT M P Walt¢rs Dr A R¢ynolds Independent Examiner Owain Ap Elfed FCCA Williams Denton Cyf Charter¢d Certified Accountants Glaslyn Ffordd y Parc Parc Menai Bangor Gwynedd LL57 4FE Approved by ord¢r of the board of trustees on ...... . and signed on its b¢half by: P Walters - Trust¢¢ Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EBEIYEZER EVANGELICAL CHURCH BANGOR Independent examlner'$ report to the trustees of Ebenezer Evangeltcal Church Bangor I report to the charity tNst¢¢s on my examination of the accounts of Ebenez¢r Evangelical Church Bangor (the Trust) for the year ended 3 l D¢¢¢mber 2025. Responsibilities and basis of report As the charity ttust¢¢s of the Trust you ar¢ responsible for the prq)aration of the accounts in accordanc¢ with the requircmcnts of th¢ Charities Act 2011 ('th¢ Act). l Teport in rcsp¢ct of my examination of th¢ Trnst's accounts carricd out under Section 145 of th¢ Act and in carrying ollt my examination I have followed all applicable DirectiQDS giv¢n by the Charity Commission undeT Section 145(5)(b) of the Act. Independent examiner's statement I have completed my examination. I confirni that no n]aterial matt¢rs have come to my attention in connection with the examination giving me cause to believc that in any matcrial respt. accounting records were not k¢pt in respect of the Trust as required by Section 130 of th¢ Act. or th¢ accounts do not accord with those records. or the accounts do not comply with the applicable requirements concerning the forn) and conlenl of aOUnts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requiT¢m¢nt that the accounts giv¢ a trne and fair vi¢w which 15 not a matt¢T considered as part of an ind¢p¢ndent examination. I have no concerns and hav¢ come across no other matters in connection with th¢ examination to which attention should bc drawn in this r¢port in order to enable a proper understanding of the a¢¢ounts to be Teached. Owain Ap Elfcd FCCA Williams D¢nton Cyf Chartered Certified Accountants Glaslyn Ffordd y Par Parc Menai Bangor Gwyn¢dd LL57 4FE Date: Page 3
EBEIYEZER EVAIYGELICAL CHURCH BANGOR STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 2025 Total funds 2024 Total funds Unrestricted fund R¢stricted fund Notes INCOME AM) ENDOWMENTS FROM Donations and legacies 97,884 97,884 97,547 Investm¢nt income 548 376 Total EXPENDITURE ON Charitable activities Advancement of Christian Faith NET INCOME 9,739 9,739 19,921 RECONCILIATION OF FUNDS Total funds brought forward 73J84 73J84 53,463 TOTAL FUNDS CARRIED FORWARD Th¢ not¢s forni part of these financial statements Page 4
EBENEZER EVANGELICAL CHURCH BANGOR BALANCE SHEET 31 DECEMBER 2025 2025 Total funds 2024 Total funds Unrestricted fund Restricted fund Notes CURRENT ASSETS Debtors Cash at bank 12 3,646 81,698 3,646 81,698 7,213 85J44 85,344 76,454 CREDITORS Amounts falling due within on¢ ycar 13 {2221) (2,221) (3,070) NET CURRENT ASSETS 83,123 73,384 TOTAL ASSETS LESS CURRENT LIABILITIES 83,123 83,123 73,384 NET ASSETS 83,123 83,123 73.384 FUNDS Unr¢stricted funds 14 83,123 TOTAL FUNDS 73.384 The fi cial statements w¢r¢ approved by the Board of Twstees and authorised for issue on . and were signed on its half by: st Th¢ notes fonn part of these financial statements Page 5
EBENEZER EVANGELICAL CHURCH BANGOR NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 ACCOUNTING POLICIES Basis of preparing the financial statements Th¢ financial stst¢ments of the charity, which is a public benefit entity under FRS 102, have been prepared in acwrdanc¢ with the Charities soli IFRS 102} 'Accounting and R¢porting by Charities: Statement of Recomm¢nd¢d Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 Th¢ Financial Reporting Standard applicabl¢ in the UK and Republic of Ireland, and the Chariti¢s Act 2011. The fmancial statements have been PTq)ar¢d under the historical cost convention. Ineome All income is r¢¢ognis¢d in the Statement of Financial Activities once the charity has entitlement lo the funds, it is probable that the income will b¢ T¢¢¢IV and the amount can be measured reliably. Expenditure Liabxlities are recognised a5 ¢xp¢ndItU as s(n as there is a legal or constructiv¢ obligation committing the ¢harity to thal expenditure, it is probabl¢ that a transfer of economic benefits will be T¢quir¢d in settlement and th¢ amount of the obligation can be measured reliably, Exp¢ndityre is accounted for on an accruals basis and has b¢en Classified under headings that aggregat¢ all Cost Telatsd to the category. Where costs cannot be directly attributed to particular heading5 they have b¢¢n allocat¢d to activities on a basis consistent with the use of r¢sour¢es. Governance costs Governanc¢ costs are those incurred in conDection with th¢ administration of the charity and complianc¢ with constitutional and statutory requirements. Tangible fixed assets D¢pr¢¢iation is provided at the following annual rat¢s in oid¢r to write off each asset oveT its estimat¢d us¢ful lif¢. Comput¢r Equipm¢nt - 33.330/0 on cost Taxation The charity is exempt from t&x on its charitsble activities. Cash at bank and in band Cash at bank and in band includes cash and short terni highly liquid inv¢5tments with a short matiwity of twelve months or less from the date of acquisilion or opening of the d¢posit or similar account. Fund accounting Unrestiicted funds can be used in accordance wilh the charitable Objectiv at the discretion of the trustees. Restri¢ted funds can only b¢ us¢d for particulaT restricted PUTPOS¢S within the objects of the charity. Restri¢tions arise when specifi¢d by the donor or when funds are raised for particular restricted purposes. Further explallation of the nature and purpos¢ of ¢a¢h fund is included in the not¢5 to the financial stslejnenls. Page 6 continu...
EBENEZER EVANGELICAL CHURCH BAIYGOR NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR EIYDED 31 DECEMBER 2025 DONATIONS AIYD LEGACIES 2025 2024 Off¢ring box donations Donations Gift aid donations Income tsx repaid 3,773 16J18 62,699 3,162 16.286 58,204 19.895 97,547 INVESTMENT INCOME 2025 2024 Dq)osit account interest 548 376 CHAIUTABLE ACTIVITIES COSTS Direct Costs (see note 5) Support costs (see note 6) Totals Advancement of Christian Faith DIRECT COSTS OF CHARITABLE ACTIVITIES 2025 2024 Ministy Mission Church life Church running costs General expenses 52,105 11,892 7J84 14,261 626 50,223 8,145 6,162 10.319 847 86 75.696 SUPPORT COSTS Governanc¢ costs Advancement of Christian Faith 2,425 Page 7 continued...
EBENEZER EVANGELICAL CHURCH BANGOR NOTES TO THE FINANCIAL STATEMENTS - CODtfinMed FOR THE YEAR ENDED 31 DECEMBER 2025 INDEPENDENT EXAMINERS, REMUNERATION 2025 2024 Independent examination Other services lJ56 1,284 TRUSTEES, REMUNERATION AND BENEFITS Th¢Te were no trustees, remuneration or other benefits for th¢ y¢ar ended 31 Decernb¢r 2025 nor for the y¢ar end¢d 31 December 2024. Trustees, expenses Tntstees, expenses were £NIL for the year enda 31 December 2025 (£43.20 in thc year ¢nded 31 December 2024). STAFF COSTS 31.12,25 31.12.24 Salaries and Pension 49,616 47,999 49,616 47.999 The average nurnb¢r of employees during the year was: No employee received Temuncration of more than £60,000. io. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund R¢strict¢d fund Totsl funds INCOME AND ENDOWMENTS FROM Donations and Icgacies 97,547 97,547 Inv¢stm¢nt income 376 376 Total 97.923 EXPENDITURE ON Cbarltable actfivities Advancement of Christian Faith 78,002 78.002 NET INCOME 19,921 19,921 RECONCILIATION OF FUNDS Total funds brought forward 53,463 53,463 Pag¢ 8 continued...
EBENEZER EVANGELICAL CHURCH BANGOR NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2025 io. COMPARATIVES FOR THE STATEMEiYf OF FINANCIAL ACTIVITIES- continued Unrestricted R¢strict¢d fund fund Total funds TOTAL FUNDS CARRIED FORWARD 73,384 ii. TANGIBLE FIXED ASSETS Computer equipment COST At l January 2025 and 31 December 2025 1,379 DEPRECIATION At l January 2025 and 31 D¢¢¢mber 2025 1,379 NET BOOK VALUE At 31 December 2025 At 31 December 2024 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Other debtors 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Taxation and social s¢curity Othcr crcditors 866 1,786 1,284 2,221 3,070 14. MOVEMENT IN FUIYDS Net mov¢m¢nt in funds At 31.12.25 At 1.1.25 Unrestrleted funds General fund 73,384 9.739 83,123 TOTAL FUNDS Page 9 continued...
EBENEZER EVANGELICAL CHURCH BANGOR NOTES TO THE FINANCIAL STATEMENTS - eontlnued FOR THE YEAR ENDED 31 DECEMBER 2025 MOVEMENT IN FUNDS- eontinutd Net movement in funds, included in the abov¢ ar¢ as follows: Incoming r¢sources Resources expended Movement Unrestricted funds G¢n¢ral fund 98,432 {88,693) 9,739 TOTAL FUNDS 88,693 9,739 Comparatlves for movement in funds Net mov¢m¢nt in funds At 31.12.24 At 1.1.24 Unrestricted funds Gcncrnl fund 53,463 19,921 73,384 TOTAL FUNDS 53.463 73,384 Comparativ¢ net movement in hnds, included in the above are as follows: Incoming resouTces R¢sourc¢s ¢xp¢nd¢d Movement in funds Unrestricted funds G¢nerdl fund 97,923 (78,002} 19,921 TOTAL FUNDS 97,923 78.002) 19,921 15. RELATED PARTY DISCLOSURES Thc charÉty h&8 considered the disclosure requirements of thc Charities SORP {FRS102) aDd believes that the following related paty transactions, all of which were made on an arm's length basis. require disclosure. Trustees Transactions During the y¢ar one trustee received a total of £240 for preaching (2024.. £590). There were no outstanding amounts as at 31 December 2025 as all amounts have been settled. There are no oth¢r transactions which require disclosure. Page 10
williomsdenton Accountants and Tax Advisors Cyfrifwyr ac Ymgynghorwyr Treth Glaslyn, Ffordd Y Parc. Paro Menai Bangor. Gwynedd, LL57 4FE t.. 01248 670370 bangor@williamsdenton.co.uk San Remo, 13 Trinity Square, Llandudno, Conwy, LL30 2R8 t.. 01492 877478 1landudno@williamsdenton.co.uk ww.williamsdenton.co.uk