## **REGISTERED CHARITY NUMBER: 1170141** ## **GRACE CHURCH, BRIDGEND CIO** **REPORT OF THE TRUSTEES FOR THE YEAR ENDED** **31 December 2021** The Trustees present their report of the charity for the year ended 31 December 2021. ## **OBJECTIVES AND ACTIVITIES** The objects of the charity, in summary, are to advance the Christian religion and to glorify God for the benefit of the public, in accordance with the Basis of Faith. The church meets on Sundays in The Sarang Thomas Centre, Bryntirion, the premises of Union School of Theology, Wales Campus. Grace Church rents these premises on Sundays and at other times when needed. Other activities during the week take place in facilities in the local community and in homes of church members. As a result of the coronavirus national lockdowns and Covid regulations, all face-to-face activities of the church were suspended in accordance with Welsh Government guidelines. Sunday morning services and the two home group meetings were moved on to Zoom until regulations allowed holding face-to-face meetings. The weekly coffee morning resumed in late August, meeting in a marquee at Union School of Theology, and subsequently, in a member’s home. The church began face-to-face services and meetings only when regulations allowed, and services and meetings were also streamed on YouTube and held on Zoom whenever possible. All face-to-face meetings were subject to strict Risk Assessments in accordance with guidance from Welsh Government. The church is a member of the FIEC (Fellowship of Independent Evangelical Churches) and the AECW (Associating Evangelical Churches of Wales), and through FIEC links, Affinity. The objects of the church (CIO) are achieved through teaching the Bible, making the gospel of the Lord Jesus Christ known in the local community, encouraging members of the church and congregation in their spiritual growth, running the Christianity Explored course, After-School Club, Youth Bible Study Group, Sunday School, Toddler Group and Senior’s Coffee Morning and expressing God’s love for people through responsible social action (although many of these activities were not run due to Covid-19 restrictions in the year). In support of these activities during 2021 the pastor of the church, the elders and visiting preachers engaged in regular ministry from the Bible on Sundays through public worship services. The morning sermon series comprised: - Matthew 2-4 - 1 Corinthians 6-15 - Ezra - Exodus 19-24 We are grateful to God for the service of our employees John Orchard and Katherine Orchard, as well as all the members of our church and congregation who volunteered their services week by week to make sure that all that was done by the church glorified the Lord and the church ran as smoothly as possible. ## **Public Benefit** In operating the charity, the trustees have taken into account the requirements to carry out the purposes of the Church for the public benefit as required by the Charity Commission. With respect to the public benefit requirement, the church was involved in a number of regular activities while they were permitted by Covid regulations. The Coffee Morning for senior citizens and others resumed face-to-face meetings as soon as it was possible to do so, thus ending the isolation felt by those who regularly attended the meetings. A small group for teenagers was established, at first on Zoom, and then outdoors. Discussions were in place at the end of 2021 to run this group in cooperation with another local church, to incorporate the young people from both churches. The pastor of the church, John Orchard was called upon to give support and pastoral care to members of the local community, and also served the local community in his capacity as Governor of a local Primary School. The church responded to the coronavirus in a number of ways: - Releasing the pastor, John Orchard to volunteer as an Honorary Chaplain at the Princess of Wales Hospital. He served until 6[th] August 2021. - Taking up special collections for communities abroad hard hit by Covid-19. Donations of £4,241 (2020 - £4,151) were made of including £1,200 to Open Doors. - Encouraging Members to support their neighbours. ## **ACHIEVEMENTS AND PERFORMANCE** Church members have continued to appreciate the variety and depth of bible teaching that the church offers, and before the coronavirus lockdown often invited others to attend. The numbers of people attending on Sunday mornings decreased and the numbers on Sunday evenings varied. The numbers attending the local home groups were static. From March 2020 Sunday services have been broadcast online (Zoom and YouTube) resulting in new people attending the church by virtual means. During the year 2 people left membership and 2 associates left membership. For a number of months one member volunteered as an intern and was able to preach, lead a home group and help in practical ways. During the year the church supported through prayer and financial giving the following organisations: two missionaries who travel (when restrictions allow) to serve in North India, one of whom was undertaking community medical work among one of the poorest people groups - £650 was donated; Mark Liam Steele’s ministry through Union Mission - £800 (Mark Liam Steele is a Trustee of the CIO and permission was sought from the Charity Commission to make this regular payment). Membership donations were given to FIEC - £1050 and AECW- £200. Over 1,000 copies of the ASK Christmas magazine were delivered in the local area in December and carol singing took place in Bryntirion and Broadlands. ## **Financial Review** Giving by members and other supporters was £43,816 (£49,303 in 2020). Total income was £50,629 (£64,234 in 2020). No restricted funds were carried over. Total expenditure for the year was £44,432 (£60,858 in 2020). Total surplus carried over to 2022 was £28,950 (£22,753 in 2020). The trustees also note that, as at the date of the statement of assets & liabilities the charity had: - no funds which were materially in deficit - no outstanding debt secured by a charge on any of the assets of the charity - no outstanding guarantees - no requirement from its members or under the Companies Act 2006 to obtain an audit of - these accounts. ## **Reserves Policy** Three months operating funds are kept in reserve, primarily to pay staff salaries and rent. The trustees receive regular reports on the finances and also expenditure against budget. If the financial reserves fall below the safety level, the treasurer would report monthly to the trustees. In the event of a projected deficit, the trustees would inform church members and make an appeal for funds from within the church. During the Covid-19 lockdowns the trustees met monthly in order to monitor the finances of the church and then quarterly as restrictions eased. They received monthly financial reports from the honorary treasurer. ## **Risk Management** The trustees are responsible for safeguarding the church’s assets and ensuring their proper application in accordance with charity law, and hence taking reasonable steps for the prevention and detection of fraud, error and other irregularities. - In 2021 the trustees identify that the keys risks were: - Financial sustainability (Amber) - Staffing levels (Red) - Safeguarding issues (Amber). As noted in the Activities section above, the coronavirus significantly affected the activities of the church, which were rearranged to enable the church to continue to operate within Welsh Government guidelines. The Secretary to the Trustees kept the trustees informed about Welsh Government guidelines so that when places of worship were able to meet, the trustees were abreast of the latest regulations. Full risk assessments were drafted and approved by the trustees before any face-to-face services or other meetings were commenced. The church responded to local lockdowns by moving services online. Even when face-to-face services were held, the online facility (live-stream and YouTube) were continued, to enable members of the congregation who were shielding, or who felt unable to attend, to continue to benefit. When the Welsh Government announced in December that Wales would move to Alert Level 2 at 6am on 26[th] December a risk assessment was undertaken and social distancing procedures were reinstated for Sunday services. It was decided to cancel Sunday evening meetings until the end of January 2022 when the matter would be reviewed. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** In matters of belief the church abides by its Basis of Faith, and in matters of practice by its Church Rules. The trustees have a Safeguarding Policy as well as a Health and Safety Policy and Food Hygiene Policy. The CIO also has a Data Protection Policy to comply with GDPR and is registered with the ICO. The day-to-day management of the charity is carried out by the trustees with administrative support. Trustees meetings are normally held at least four times a year and elders’ meetings are held as required, usually fortnightly. The latter are primarily concerned with the spiritual life of the church. Matters of governance are dealt with by the trustees. Church members meetings are usually held at least four times a year, but were affected by the pandemic. Under temporary governance rules it was possible to hold meetings by Zoom until 31[st] March 2021. Subsequently the Secretary of Trustees worked with legal advisers to amend the church constitution to allow for online meetings in the future. This provision has yet to be approved by the church. One of the trustees continued to serve as the charity’s honorary treasurer, bringing his book-keeping skills to the role. Regular statements were given to the trustees on a monthly basis through the pandemic (normally quarterly), reporting financial activities and performance against the budget. The accounts are subject to an annual inspection by an independent examiner. Health and Safety, Safeguarding and other matters likely to present a risk to the charity are reviewed by the trustees at each trustees meeting. All members of the church and congregation who work (in a voluntary capacity) with children and vulnerable adults are checked through the DBS process before being allowed to serve in a support or teaching capacity. ## **Payments to Trustees** Wages of £20442 including PAYE and NIC were paid in respect of John Orchard for this financial period. John is a trustee of the charity and serves as full time pastor of the church. Authority for such a payment is provided in the governing documents. In addition, the sum of £8589 was paid in wages to Mrs Katherine Orchard, who is not a trustee. Employment costs paid were reduced by the Employment Allowance. Donations of £800 were given to Mark Liam Steele (Trustee), towards his work with Union Mission. Permission was sought and granted by the Charity Commission for these payments. Funds were paid into the pension fund which was established for the CUA in September 2015. Employer’s contributions were as follows: J Orchard £568 and K Orchard £94. ## **Key Management Personnel** John Orchard – Trustee and full-time salaried pastor. Carr Jonathan Stephen - Chair of Trustees and elder. Roger Bletsoe – Trustee and Honorary Treasurer (part-time volunteer). Sheila Stephen – Secretary to the Trustees (part-time volunteer). ## **ADMINISTRATIVE DETAILS** ## **Name of Charity** Grace Church Bridgend was formed as a Charitable Incorporated Organisation in February 2017. **Registered Charity Number** 11070141 ## **Registered Address** c/o 18 Bryn Henfaes Broadlands Bridgend CF31 5EW ## **Trustees** Carr Jonathan Stephen (Chairman) John Orchard Roger Bletsoe Mark Liam Steele ## **Signed on behalf of the Trustees:** **NAME: Carr Jonathan Stephen (Chair)** **SIGNED C J Stephen** **DATE: 7/2/2022** ## **Independent examiner’s report to the trustees of Grace Church, Bridgend** I report on the receipts and payments accounts of Grace Church, Bridgend (registered charity number 1170141) (“the charity”) for the year ended 31[st] December 2021, as set out on the following page. ## **Respective responsibilities of trustees and examiner** The charity’s trustees are responsible for the preparation of the accounts and consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) but that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the 2011 Act - to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act - to state whether particular matters have come to my attention ## **Basis of independent examiner’s report** My 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 seeking 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 the statement below. ## **Independent examiner’s statement** In connection with my examination, no material matters have come to my attention which give me cause to believe that in any material respect: - accounting records were not kept in accordance with section 130 of the Charities Act, or - the accounts do not accord with the accounting records I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. James Wynne, ACA (ICAEW) 54 West Farm Road, Ogmore by Sea, CF32 0PU 7th February 2022 ## **Grace Church Bridgend** ## **Charity number 11070141** ## **Year ended 31 December 2021** |RECEIPTS AND PAYMENTS ACCOUNT
**Receipts**
Offerings
Gift Aid
Miscellaneous Income
Bank Interest
**Total receipts**
**Payments**
Salary Costs
Mission Gifts
Rent
General Expenditure
**Total payments**
**Net of receipts/(payments)**
Opening cash funds
**Cash funds this year end**|Unrestricted
funds £
42,975
6,811
-
2
49,788
27,179
3,400
7,800
5,211
43,590
6,197
22,753
28,950|Restricted
funds £
841
-
-
-
841
841
841
**-**
**-**
**-**|**Year to**
Year to
**31-Dec-21**
31-Dec-20
**£**
£
**43,816**
_49,700_
**6,811**
_9,877_
**-**
_4,644_
**2**
_13_
**50,629**
_64,234_
**27,179**
_44,619_
**4,241**
_4,151_
**7,800**
_7,800_
**5,211**
_4,288_
**44,432**
_60,858_
**6,197**
_3,376_
**22,753**
_19,377_
**28,950**
_22,753_| |---|---|---|---| ## STATEMENT OF ASSETS AND LIABILITIES |**Cash funds**
Cash
Current Account
Deposit Account
**Total cash funds**|Unrestricted
funds £
-
1,950
27,000
28,950|Restricted
funds £
**-**
**-**
**-**
-|Closing
_Opening_
funds £
_funds £_
**-**
_-_
**1,950**
_6,740_
**27,000**
_16,013_
**28,950**
_22,753_| |---|---|---|---| ## **Equipment and assets** The church owns computer equipment purchased from the general fund. ## **Liabilities** The church had no liabilities at the year end. Signed on behalf of the trustees by: Name Signature Date ## **Carr Jonathan Stephen** **7th February 2022**