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 be￿een 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
Cr￿lt0￿. 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