CHARITY REGISTRATION NUMBER: 1168317 Llanishen Evangelical Church Unaudited Financial Statements 31 March 2025 CARSTON ETL Chartered accountants 1 st Floor, Tudor House 16 Cathedral Road Cardiff CF119LJ
Llanishen Evangelical Church Financial Statements Year ended 31 March 2025 Page Twstees, annual report Independent examiner's report to the trustees Statement of financial activities Statement of financial position Notes to the financial statements
Llanishen Evangelical Church Trustees. Annual Report fcontlnued) Year ended 31 March 2025 OBJECTIVES AND ACTIVITIES The object of the CIO is, for the public benefit, the advancement of the Christian faith in such ways as the Charrty Trustees may from time to time decide. During the period, Llanishen Ev8ngelic81 Church has undertaken a number of activities, for the publFC benefit, and the advancement of the Christian faith. These have included.. holding regular Sunday services running children's and youth actFVities on Sunday mornings and at other times on an ad hoc basis running coffee mornings - mainly for older members of the local community running community events. including family adivilies and Christmas Carol services running monthly free food market events to support those in Ihe community having difficultlas with the cost-of-living., also holding occasional dinners at church events visiting sick and elderly attendees ofthe church and members ofthe local communrty, especially thos8 in hospital or care facilities providing support in times of bereavement and a venue for funerals supporting other relief, medical and educational work in various parts of lh8 world through occasional financial gifts running ad hoc Christianity Explored type courses for those Interested In knowing more about the Christian f81th Throughout this work, the trustees have had regard to the guidance issued by the Charity Commlssion on public benefil. From June 2024 to February 2025, the charity had limited use ofits building as we were having extensive refurbishment work done, as well as a small extension to the building and internal reorganisation of the building to ensure it is more useable for church and communty events. Much ofthis work was done with the support of grants- for which the trustees would like to thank all those organisations who supported our work. The majority of the activities of the church are run and supported by volunteers from our own and other churches. Throughout this period the church has employed a full-time pastor.
Llanishen Evangelical Church Trustees. Annual Report Year ended 31 March 2025 The trust88s present their report and the unaudited financial statements of the charty for the year ended 31 March 2025. REFERENCE AND ADMINISTRATIVE DETAILS Registered charlty name Llanishen Evangelical Church Charity registration number 1168317 Principal office Llanishen Evangelical Church Portfield C188cent Heol Merlin Llanishen Cardiff The trustees Mr JM Frost MrJALord Miss J Williams Dr M M N Mansour Mr C R Morgan Mr S Williams Mr J Vilares Rev E G Davies {Resigned 20 October 2025) (Appointed 20 October 2025) (Appointed 20 October 2025) (Appointed 20 October 2025> Independent examinor Farzana Ahmed FCCA 1st Floor, Tudor House 16 Cathedral Road Cardiff CF119LJ
Llanishen Evangelical Church Trustees. Annual Report (¢onllftued) Year ended 31 March 2025 ACHIEVEMENTS AND PERFORMANCE Throughout this period, considerable appreciation has been shown by members of the church and the wider community for the activities of Ihe charity These activities have included.. holding regular Sunday service5 running children's and youth activities on an ad hoc basis running coff88 morning8 - mainly for older m8mbers of the local community running community events, including family activities and Christmas Carol services running monthly free food market events to support those in the community struggling with the cosl-of-living pressures visiting sick and elderly attendees ofthe church and members of the local communty, especially those in hospital or care f8¢ilities providing support in times of bereavement and a venue for funerals supporting other relief, medical and educational work in various parts of the world through casional financial gifts running ad hoc Christianity Explored type courses for those interested in knowing more about the Christian faith FINANCIAL REVIEW The charity will ensure that we maintain some reserves of finances to cover contingencies, including work to be done to the building to remedy any issues and at least three months, payment of charty staff. The church maintains our annual reporting period of 1 st April to 31 st March. During this period the church has seen a significant increase in giving, grants and costs. This is du8 to the building work which we have undertaken. Plans forthis commenced in the previous financial periods with designs and planning permission being previously granted. Following a bequest to be utilised for capital spending and improvemenls to Ihe building, the church successfully applied for a number grants. As a result, as the building work was completed between June 2024 and February 2025, the grant bodies paid out for the work completed. Throughout this period, the principal sources of funds for th8 running ofthe church have been gffts from individuals attending the church and Gift Aid recovered on this giving. The principal sources of funds for the building work were grants from organisalions {e.g. from Cardiff Council) and gifts from individuals and other churches. Overall income for the year was £287,708 {2024 £130,183), of which was £219,551 restricted towards the building project and £68,157 unrestricted. Overall expenditure for the year was £61,930 {2024 £71,624), although there was further spending of £362.378 on Capital additions, being the building project. There is overall net income of £225,778 {2024 £58,559). At the year-end, total reserves were £400.286 (2024 £174.5081, ofwhich £388,336 is unrestricted12024 £126,385) and £11,950 is restricted {2024 £48,123). Ofthe unrestricted funds, £362,378 relates to the capitalised building project, leaving free reserves of £25,958. This is around 5 months expenditure.
Llanlshen Evangellcal Church Trustees. Annual Report Year ended 31 March 2025 STRUCTURE. GOVERNANCE AND MANAGEMENT Llanlshen Evangelical Church is as8ocialed the Evangelical Alliance and cooperates V•71h other churches across Car(kff. TNstses are appointed by e resolution passed al • meeting of the Spiriknal LeadeTrhlp of thè chur(*. The 1ru8tee6' annual rèport wa8 approved on J?January 2026 and signed on behalf of the board of . Slqned Prlnt Namè
Llanishen Evangelical Church Independent Examiner's Report to the Trustees of Llanishen Evangelical Church Year ended 31 March 2025 I report to the trust8es on my examination of the financial statements of Llanishen Evangelical Church ('th8 charity,) for the year ended 31 March 2025. Responsibilities and basis of report As the tru51ees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Ad 20111'the A¢t'). I report in respect of my examination of Ihe charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(51{b) of the Act. Independent examiner's statement Since the charity's gross income exceeded £250,000 your examiner must be a m8mber of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am member of the Association of Chartered Certified Accountants {ACCA), which is one of the listed bodies. I have completed my examination. I confimi that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in rèspect of the charity as required by section 130 of the Act., or th8 financial statements do not accord with those records., or thè financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulalions 2008 other than any requirement that the accounts 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 Ihe examination to which attention should be drawn in this report in order to enable a proper understanding oflhe accounts to be reached. Farzana Ahmed FCCA Independent Examiner 1st Floor. Tudor Hous8 16 Cathedr81 Road Cardiff CF119LJ Date.. 26 January 2026
Llanishen Evangelical Church statement of Financial Activities Year ended 31 March 2025 2025 Restricted funds Total funds Total funds 2024 Unrestricted funds Note Income and endowments Donations and legacies Charitable activities Inv88tment income 62,603 2,982 2,572 219,551 282,154 2,982 2,572 287,708 125,654 1,428 3,101 Total income 68,157 219.551 130,183 Expendlture Expenditure on charitable activities Total expendlture 61,930 61,930 61.930 71,624 61,930 71,624 Not Income 6,227 219,551 225,778 58,559 Transfers beeen funds 255,724 (255,724) Net movement In funds 261,951 {36,173) 225,778 58,559 Reconciliation of fund8 Total funds brought foThvard Total funds Carried forward 126,385 388,336 48,123 174,508 400,286 115,949 11,950 174,508 The statement of financial activities includes all gains and10sses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 8 to 14 forni part of those financial Statements.
Llanishen Evangelical Church Statement of Financial Position 31 March 2025 2025 2024 Fixed assets Tangli )le fjxed assets 13 362,378 Débtors Cash at bank and In hand 14 376 38,133 38,508 174,508 174,508 Crlt0. arnounts falling due within one year Not c¥rrent assets 15 600 37,908 400286 400,288 174,508 174,508 174,508 Total as50ts less cuThent liabiltties Not assets .Funds olthe charfty Restricted funds Unre8tr1ded nd• 11060 388,336 400286 48.123 126,385 174,508 Total Charfty lunds 17 These financlal ststemerts were approved by the board of trustees and auth(¥1sed for on ...... January 2026. and are signed on behalf of the board by". . &gned Piint Name 7he noles on pw 8 tt> 14 fomi part ot these Ilnanclal ststements. •
Llanishen Evangelical Church Notes to the Financial Statements Year endèd 31 March 2025 General Information The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Portfield Crescent, Heol Merlin, Llanishen, Cardlff, CF14 5QE. Statement of compllance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Stalement of Recommended Pradi¢e applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) {Charitie$ SORP {FRS 102)) and the Charities Act 2011. Accounting pollcles Bas18 of preparatlon The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The fin8n¢ial stalements are prepared in sterling, which is the functional currency of the entity. Going concern After making reasonable enquiries and having Considered the impact of various other factors on the financial performance of the charity and its Current position, the Irustees believe the Charity will be able to continue to fulfil its charitable purpose, will be able to meet its liabilities as they fall due and will have adequate rasources lo continue in operalional existence for the foreseeable future. Accordingly, the Iruslees continue to adopt the going concern basis in preparing the financial statements. Judg8m8nts and key sources of estimation uncertalnty The preparation of the financial statements r8quires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are no significant judgements or estimates to note. Fund accounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated fvnds are unrestricted funds earmarked by the trustees for p8rticular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declar8d by the donor or through the terms of an appeal.
Llanishen Evangelical Church Notes to the Financial Statements (¢ontlnuedJ Year ended 31 March 2025 Accounting policies (contlnuedj Incomlng resources All incoming resourc8s are ir)cluded in Ihe statement of financial activities when entitlement has passed to the charity., it is probable that the economic benefits associated with the transaction will flow to the Charity and the amount can be reliably measured. The following specific policie5 are applied to particular categories of income.. income from donations or grants is recognised when there is evidence of entitlement to th8 gift, receipt is probable and its amount can be measur8d reliably. Resources expended Exp8nditure is recognised on an accwals basis as a liabilty is incurred. Expenditure includes any VATwhich cannot be fully reGovered, and is classified under headings of the statement offinancial activities to which it relates.. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support C08ts and cosls relating to the governance of the charity apportioned to charltable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they Contribule to on a reasonable, justifiable and consistent basis. Tangibl8 assets Tangible assets are initially recorded at cost, and subsequently staled at cost less any accumulated depreciation and impairment losses. Any tangib18 assets carried at revalued amounts are recorded at the fair value at the dale of revaluation less any subsequent accumulated depreciation and subsequent accumulated Impairment losses. Impaimient of flxed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. lthhere the Garrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. There are no such impairments required Ihis year. Flnanclal Instruments A financial asset or a financial liability is recognised only when the entity becomes a paty to the conlractual provisions of the instrument. Basic financi81 instruments are initially recognised at the amount receivable or payable including any related Iransaction costs, unless the arrangement constitutes a financing transaction, where il is recognised at the present value of the future payments discounted at 8 market rate of interest for a similar debt instrument. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Defined contribution plans Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the exlent that the prepayment will lead to a redudion in future payments or a cash refund.
Llanishen Evangelical Church Notes to the Financlal Statements fconllnu8d) Year ended 31 March 2025 Donations and legaci88 Unrestricted Funds Restrict8d Total Funds Funds 2025 Donations Weekly Offerings Standing Orders Away Weekend Gift Aid Refunds Building Fund 5,476 42,839 5,476 42,839 13,430 13,430 Glfts Gifts 858 858 Other grants, donations and legacies Exceptional incoma from grants and donations: monies received towards the Building Fund 219,551 219,551 219,551 282,164 62,603 Unrestricted Funds Restricted Total Funds Funds 2024 Donations Weekly Offerings Stsnding Orders Gift Aid Refunds 5,872 42,904 15,957 5,872 42,904 15,957 Gifts Gifts 7,305 7,305 Other grants, donations and legacies Exceptional income from grants and donations: monies received towards the Building Fund 53,616 53,616 53,616 72,038 125,654 Charitable activities Unrestricted Total Funds Unrestricled Total Funds Funds 2025 Funds 2024 Miscellaneous Away Weekends Holiday Club 120 2,262 600 120 2,262 600 186 1,242 1,242 2,982 2.982 1,428 1,428 10
Llanishen Evangelical Church Notes to the Flnancial Statements (¢onllnuedJ Year ended 31 March 2025 Investment income Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Bank interest receivable 2,572 2,572 3,101 3,101 Expenditure on charitable activities by fund typo Unrestricted Funds Restricted Total Funds Funds 2025 Church activities Support costs 61,330 600 61.330 600 61,930 61,930 Unrestricted Funds Restricted Total Funds Funds 2024 Church activities Support costs 65,591 540 5,493 71,084 540 66,131 5,493 71,624 Expenditure on charltable activities by activlty type Activities undertaken directly Support Total funds costs 2025 Total fund 2024 Church activities Governance costs 61,330 61,330 600 71,084 540 600 61,330 600 61,930 71,624 Analysis of support costs Analysis of support costs Total 2025 Total 2024 Governance costs 600 600 540 10. Independent examination fees 2025 2024 Fees payable to the independent examiner for.. Independ8nt examination of the financial statements 600 540 11
Llanishen Evangelical Church Notes to the Financial Statements (continued) Year ended 31 March 2025 11. Staff costs The total staff costs and employee benefrts for the reporting period are analysed as follows.. 2025 2024 Wages and salaries Employer contributions to pension plans 30,867 1,478 32,345 29,680 1,406 31,086 The average head count of employees during the year was 1 {2024: Nil). The average number of full-time equivalent employees during the year is analysed as follows.. 2024 No. 2025 Number of staff No employee received employee benefits of more than £60,000 during the year (2024: Nil). 12. Trustee remuneratlon and expenses No remuneration or other benefrts from employment with the charity or a related entity were received by the trustees. No trustee expenses have been incurred, 13. Tangible flxed assets Freehold property Cost At 1 April 2024 Additions 362.378 At 31 March 2025 362,378 Depreciatlon At 1 April 2024 and 31 March 2025 Carrying amount At 31 March 2025 362,378 At 31 March 2024 14. Debtors 2025 2024 Other debtors 375 12
Llanishen Evangelical Church Notes to the Flnanclal Statements (conlinued) Year ended 31 March 2025 15. Credltors: amounls falling due within one year 2025 2024 Accruals and deferred income 600 16. Penslons and other post-retlrement benefits D8flned contrlbutlon plans The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £1,478 {2024.' £1,406). 17. Analysis of charitable funds Unrestrlctod funds At 1 April 2024 At31 Transfers March 2025 Income Expenditure General funds 126,385 68,157 (61,930) 255,724 388.336 At 1 April 2023 At31 Transfers March 2024 Income Expenditure General funds 115,949 76,568 (66,1321 126,385 Restricted funds At 1 April 2024 At31 Transfers March 2025 Income Expenditure Building Fund 48,123 219,551 {255,724) 11.950 At 1 April 2023 At31 Transfers March 2024 Income Expenditure Building Fund 53,616 <5,493) 48,123 Various donations and grants were received towards the Building Fund, however, the donors do not retain any long term interest in the church improvements. Therefore, a transfer has been made in the year from the restricted Building Fund to the unrestricted general fund to cover the capital expendrture, 13
Llanishen Evangelical Church Notes to the Financial Statements {¢ontlnuedJ Year ended 31 March 2025 18. Anatysis of net assets between funds Unrestricted Funds Restricted Total Funds Funds 2025 Tangible fixed assets Current assets Creditors less than 1 year Net assèts 362,378 26,558 (600} 388,336 362.378 38,508 {600) 400,288 11,950 11,950 Unrestricted Funds Restricted Total Funds Funds 2024 Tangible fixed assets Current assets Creditors less than 1 year Net assets 126,385 48,123 174,508 126,385 48,123 174,508 19. Related partles During the year donations were received from related parties totalllng £33,11012024 £57,806), which included specific gifts lowards the building fund of £5,000 received from one of the trustees, John Frost, and £5,530 from th8 wife of trustee Clive Morgan. 14