Charity no. 1182775
Bethel United Church of Jesus Christ (Apostolic) Cardiff CIO
Trustees Report and Accounts For the year ended
31 March 2025
Bethel United Church of Jesus Christ (Apostolic) Cardiff CIO Trustees Report and Accounts For the year ended 31 March 2025
| Content | Page |
|---|---|
| Charity Information | 2 |
| Trustees Report | 3/8 |
| Independent Examiner’s Report | 9/10 |
| Statement of Financial Activities | 11 |
| Statement of Assets and Liabilities | 12 |
| Notes to the Accounts | 13/16 |
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Bethel United Church of Jesus Christ (Apostolic) Cardiff CIO Trustees Report and Accounts For the year ended 31 March 2025
References and administrative Details
Trustees
Bishop Lansford Dinnall (Chair) Minister Genevive Dinnall (Secretary) Minister Kerry Jones (Treasurer) Deacon Clarence Barnes
Charity Information
Principal address: 33 North Road Cardiff CF10 3DX Bankers Lloyds Bank Barry 140B Holton Road Barry Cardiff CF63 4TZ Independent Examiners Modest & Co Financial Services Ltd 189 Greenhill Avenue Sheffield S8 7TJ
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Bethel United Church of Jesus Christ (Apostolic) Cardiff CIO Trustees Report and Accounts For the year ended 31 March 2025
Trustees Report
The Trustees present their report and financial statement for the year ending 31[st] March 2025. The trustees have adopted the provision of Accounting and Reporting by Charities: Statement of Recommended 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 1 January 2019) .
Introduction
Bethel United Church of Jesus Christ (Apostolic) Cardiff presents its first report as a charitable incorporated Organisation (CIO.
The church became charitable incorporated Organisation (CIO) in 3 April 2019.
Bethel United Church of Jesus Christ (Apostolic) Cardiff was a Branch member of Bethel United Church of Jesus Christ (Apostolic) UK up to and until 3 April 2019.
Bethel United Church of Jesus Christ (Apostolic) Cardiff CIO is currently an Independent, autonomous Church. It shall fellowship with Bethel United Church of Jesus Christ U.K and other sister churches within the Bethel Fellowship of Churches which pursues similar aims and signposts local beneficiaries to our services.
Aims and purposes
Bethel United Church of Jesus Christ (Apostolic) Cardiff has the responsibility of promoting the Oneness Apostolic Faith, primarily but not exclusively within Cardiff and the surrounding area, evangelism, social and community.
Bethel United Church of Jesus Christ (Apostolic) Cardiff services and worship are through scriptures, prayer, singing and music.
Objectives and Activities
Bethel United Church of Jesus Christ (Apostolic) Cardiff is committed to ensuring that as many people as possible come to worship at the church and to become part of the community of Cardiff the surrounding area.
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Bethel United Church of Jesus Christ (Apostolic) Cardiff CIO Trustees Report and Accounts For the year ended 31 March 2025
Trustees Report (continued)
Achievements and Performance
Object of the CIO is to advance the Christian Religion in accordance with the Christian Faith, primarily, but not exclusively within Cardiff and the surrounding area.
Also:
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Enhance the religious principles in accordance with the Christian belief that God may be exalted, worshipped and proclaimed in His glory and in accordance with the Tenants of Worship: this occurs every Sunday morning (face to face), every Tuesday morning (telephone Prayer), and every Wednesday evening (on zoom) when we come together to. worship God
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Engage in missionary work and pastoral work and the training of workers: on Sat 18th January 2025 we held an Officers Training Day in Newport, South Wales. It was attended by all Officers. It was a time to reflect on our communication styles, to unite as a team, and to plan church and community events
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Visit and comfort the sick: this included house visits (for prayer and encouragement), and visits to a Care home of one particularly ill community member.
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Support of a charitable trust whose purposes aligned with ours: In December 2024, we collected £200 and donated it to the Hubbard, a Charity that supports the street homeless in Cardiff.
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Support of other charities: In February 2025, we developed a relationship with the Sister Superior in Nazareth House, a residential facility across the road from the Church that provides care for people with dementia. This was in line with the Connecting Communities part of our vision.
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The strategic mission of our Church is Birthing Believers, Developing Disciples, Connecting Communities. This refers to the Church object as outlined above. It involves supporting church members as well as the communities that we serve.
Outreach and Evangelism Occurred on different levels:
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Personal- church members and visitors extended invitations to other people they know. Members were given cards to share with family members and friends to invite them to worship with us at Bethel Cardiff.
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Weekly Church prayer meetings- where we prayed for people to be saved in the Kingdom of God
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Prayer Walks- these are informal events when the Lead Officer and another Officer engaged in Prayer Walks in Cardiff, praying for the City of Cardiff.
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When visitors attend church, the lead Officer would take their details and do a follow up contact within the following week, to encourage and support them, and to invite them to return to worship at Bethel Cardiff.
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Connecting with other Churches- one of the Church Ministers is on the same whatsapp group as other Pastors/Leaders in Cardiff, so is aware of events in other churches, and shares details of our events in that forum
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Website: Describes our Offer at Bethel Cardiff, and where we can be found and how the Lead Officer can be contacted. Messages from Sunday Service are regularly uploaded to the Website. We have had one report of a listener from Nigeria getting saved and healed because of the messages he heard on our website.
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Bethel United Church of Jesus Christ (Apostolic) Cardiff CIO Trustees Report and Accounts For the year ended 31 March 2025
Trustees Report (continued)
Sunday School & Youth Department
Parents are encouraged to bring their children to Sunday School. We had a Sunday School teacher on the third Sunday and on some of the other Sundays of every month who taught the children and supported their spiritual development.
Resources were available to encourage children to learn through play and drawing, with the Word of Life Curriculum introduced to follow the Adult Curriculum.
A lead responsible for the Children’s ministry has been established.
From the 1st March 2025, we encouraged congregants to march to the front of church to bring their offering to the Lord, as part of our worship. We also started to receive a separate offering for the Children and Youth Department, to support and develop activities for children and young adults, leading to their spiritual growth.
Development for Women
We have started a programme to support the sisters’ spiritual development in an informal way. Meetings occurred once a month, after the main service ended. These sessions were set up as a way of affirmation of sisters, and to support their spiritual growth in an informal setting. The informal approach allowed sisters to be relaxed, and to have fun, and involved the young people. This enhanced learning.
Development for Men
We started a programme to support the brothers’ spiritual development in an informal way. The programme is called ‘Brother to Brother, Man to Man.’ An output of this was the setting up of a WhatsApp group so that brothers could continue to support themselves beyond the boundary of this meeting which occurred once a month.
Other Meetings/Events/Points:
In September 2024, a bring and share food event was convened on the fifth Sunday of the month. This was very much enjoyed by church members, and visitors alike. It was an outreach event, as the invitation to visitors was very much encouraged
In December 2024, we had a Christmas dinner, and invited visitors. This meeting was well-received. It was an outreach event, as the invitation to visitors was very much encouraged. The Kitchen was out of use and closed for repair from December 2024 to August 2025, so we were unable to accommodate any more fellowship events in that time period.
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Bethel United Church of Jesus Christ (Apostolic) Cardiff CIO Trustees Report and Accounts For the year ended 31 March 2025
Trustees Report (continued)
Statement of Trustees` responsibilities
The Charities Act 2011 requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
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➢ Select suitable accounting policies and apply them consistently
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➢ Observe the methods and principles of the Charities SORP;
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➢ Make judgements and accounting estimates that are reasonable and prudent
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➢ State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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➢ Prepare the financial statements on the going concern basis unless it is inappropriate to do so.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention of fraud and other irregularities.
Structure, Governance And Management
The Church is governed by an Approved Governing Document. Members of the Church are accepted in accordance with the Constitution which requires them to be or to have been publicly baptised on the profession of faith in Jesus Christ and following a mode of baptism as per Acts 2v38.
A trustee meeting takes place throughout the year and has responsibility for the overall policy of the church. In accordance with the Constitution, the trustees, who together with the Pastor, Church Secretary and Treasurer, are responsible for the day to day running of the church’s work, and the financial and legal aspects of the charity. All trustees are encouraged to take an appropriate part in the spiritual and practical tasks involved in the furtherance of the charitable objective.
Relevant matters may be submitted to the General Congregational Church meeting by the Trustees for guidance or may be raised by members’ in General Congregational Church meeting for further consideration by the Trustees. The Constitution permits decisions to be made at a General Congregational Church meeting by a simple majority; Bethel United Church of Jesus Christ (Apostolic) Cardiff CIO seeks to work by consensus wherever possible.
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Bethel United Church of Jesus Christ (Apostolic) Cardiff CIO Trustees Report and Accounts For the year ended 31 March 2025
Trustees Report (continued)
Public Benefit
The trustees have considered the guidance produced by the Charity Commission on the provision of public benefit and they confirm that public benefit has been provided By:-.
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➢ Providing regular public worship open to all
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➢ Providing sacred space for personal prayer and contemplation
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➢ Conducting pastoral work including visiting the sick and the bereaved
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➢ Teaching Christianity through sermons and Bible studies.
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➢ Promoting the whole mission of the church through activities for senior citizens, parents and toddlers and other special needs groups
Financial Review
The Church continues to raise the funds which it needs to carry on its activities from within its own membership and congregation.
The Church is dependents on its membership working as volunteers in all aspects of the church’s life, A number of these activities and initiatives operate with minimal impact on the church’s finances but nevertheless contribute substantially to the achievement of the church’s overall charitable objectives.
Total receipts on ordinary unrestricted funds were £56,124(£40,573:2024) and are detailed in the financial statements.
£29,068(£29,54:2024) was spent to provide the Christian ministry.
The net result for the year was a surplus of £27,056(£11,419:2024) and adding bank and deposit balances brought forward at the beginning of the year, the balances carried forward at 31 March 2024 for unrestricted funds totalled £222,491(£195,435:2024).
Reserves policy
It is Bethel United Church of Jesus Christ (Apostolic) Cardiff policy to maintain reserve in two forms. The property from which it operates and liquid funds. These are for use in the future projects supporting the charity’s objectives.
Risk Management
The Bethel Cardiff continues adopt a cautious approach towards its decision making. Whilst looking at risk we also consider the related opportunities.
Safeguarding remains a high priority in our church, and we ensure this given appropriate attention e.g., as part of our communications during announcements.
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Bethel United Church of Jesus Christ (Apostolic) Cardiff CIO Trustees Report and Accounts For the year ended 31 March 2025
Trustees Report (continued)
Plans for the future(Social Events open to the Local Community)
These are all based on outreach- reaching out to the Community to support, share our skills, and to share the love of God, and the good news of Salvation.
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To have a Health Community event in Bute Town, Cardiff, in September 2025
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To have a Church Picnic- planned for May 2025
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To have a Church Sunday School Trip- planned for August 2025
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To have an Outreach Event in October 2025
Approved by the Trustees and signed on their behalf by:
Bishop Lansford Dinnall -Pastor & Chair January 2026
Minister Kerry Jones (Treasurer)
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Bethel United Church of Jesus Christ (Apostolic) Cardiff CIO Trustees Report and Accounts For the year ended 31 March 2025
Independent examiner’s report to Bethel United Church of Jesus Christ (Apostolic) Cardiff
I report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages 11 to 16.
Respective responsibilities of the Committee and the examiner
The trustees are responsible for the preparation of accounts. The trustees consider that an audit is not required for this year section 144(2) of the charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit and is eligible for independent examination, it is my responsibility to:
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Examine the accounts under section 145 of the 2011 Act.
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Follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 act; and
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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.
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Bethel United Church of Jesus Christ (Apostolic) Cardiff CIO Trustees Report and Accounts For the year ended 31 March 2025
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
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(1) Which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 145 of the 2011 Act; and
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to prepare financial statements, which accord with the accounting records and comply with the requirements of the 2011 Act and with the principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Donovan St H Modest, HND (Business Studies - Accounting), ACG, CIMA Adv Dip MA, CeMAP
Modest & Co Financial Services Ltd 189 Greenhill Avenue, Sheffield, S8 7TJ January 2026
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Bethel United Church of Jesus Christ (Apostolic) Cardiff CIO Trustees Report and Accounts For the year ended 31 March 2025
| Statement of Financial Activities | ||||
|---|---|---|---|---|
| Notes | Unrestricted | Total | Total | |
| Fund | Fund | Fund | ||
| 31 March | 31 March | 31 March | ||
| 2025 | 2025 | 2024 | ||
| £ | £ | |||
| INCOME AND ENDOWMENTS FROM | ||||
| Donation and legacies | 2 | 34,782 | 34,782 | 40,368 |
| Other Income | 3 | 21,342 | 21,342 | 205 |
| Total | 56,124 | 56,124 | 40,573 | |
| EXPENDED ON | ||||
| Charitable activities | 4 | 29,068 | 29,068 | 29,154 |
| Total | 29,068 | 29,068 | 29,154 | |
| NET INCOME | 27,056 | 27,056 | 11,419 | |
| RECONCILLIATION OF FUNDS | ||||
| Total funds brought forward | 195,435 | 195,435 | 185,605 | |
| TOTAL FUNDS CARRIED FORWARD | 222,491 | 222,491 | 195,435 |
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Bethel United Church of Jesus Christ (Apostolic) Cardiff CIO Trustees Report and Accounts For the year ended 31 March 2025
| Balance Sheet as at 31 | March 2025 | |||
|---|---|---|---|---|
| 31 March | 31 March | 31 March | ||
| 2025 | 2025 | 2024 | ||
| Notes | £ | £ | £ | |
| Fixed Assets | ||||
| Tangible Assets | 8 | 108,716 | 109,905 | |
| Total Fixed Assets | ||||
| Current Assets | ||||
| Cash at Bank and in hand | 112,275 | 87,819 | ||
| Debtor | 2,300 | |||
| Total Current Assets | 114,575 | |||
| Liabilities | ||||
| Creditors falling due within | 7 | 800 | 700 | |
| one year | ||||
| Net Current assets | 113,775 | 87119 | ||
| Total Assets less | 222,491 | 197,024 | ||
| Current Liabilities | ||||
| Creditors: falling due after | ||||
| more than 1year | ||||
| Total Net assets | 222,491 | 197,024 | ||
| Funds of the charity | ||||
| Restricted and Unrestricted | 222,491 | 197,024 | ||
| Funds |
The notes on pages 13 to 16 form part of these financial statements
Accounts approved by the Trustees and signed on their behalf by:
Bishop Lansford Dinnall -Chair January 2026
Minister Kerry Jones (Treasurer)
January 2026
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Bethel United Church of Jesus Christ (Apostolic) Cardiff CIO Trustees Report and Accounts For the year ended 31 March 2025
Notes to the financial statements for the year ended 31 March 2025
1 Accounting Policies
a) Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention
b) Income and Expenditure
All income and expenditure is accounted for on an accrual basis.
c) Fund Accounting
The unrestricted funds are available for use at the discretion of the
Management Committee in furtherance of the general objectives of the Charity.
There are no restricted funds held by the Charity
d) Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation.
Fixed assets are capitalised in the accounts where their initial cost is a value of £200 and greater, items lower than this amount are expended through the Statement of Financial Activities.
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold property not provided Building improvement 10% straight line Plant & Machinery 10% straight line Fixtures & Fittings 20% straight line Office Equipment 20% straight line Audio Visuals 10% straight line Laptops & Computers 20% straight line Motor Vehicle 20% straight line
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Bethel United Church of Jesus Christ (Apostolic) Cardiff CIO Trustees Report and Accounts For the year ended 31 March 2025
Notes to the financial statements for the year ended 31 March 2025
2 Donation and Legacies
| Unrestricted | Total | Total | |
|---|---|---|---|
| Funds | Funds | Funds | |
| 31 March | 31 March | 31 March | |
| 2025 | 2025 | 2024 | |
| £ | £ | £ | |
| Donations & | 34,782 | 34,782 | 40,368 |
| Offering | |||
| Total | 34,782 | 34,782 | 40,368 |
3. Other Charitable activities
| Unrestricted | Total | Total | |
|---|---|---|---|
| Funds | Funds | Funds | |
| 31 March | 31 March | 31 March | |
| 2025 | 2025 | 2024 | |
| £ | £ | £ | |
| Gift Aid Reclaim | 21,342 | 21,342 | - |
| Sunday School Books | - | - | - |
| National Convocation Fees | - | - | 205 |
| District Convocation Fees | - | - | - |
| Fundraising & Sponsorship | - | - | - |
| Other income | - | - | - |
| Total | 21,342 | 21,342 | 205 |
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Bethel United Church of Jesus Christ (Apostolic) Cardiff CIO Trustees Report and Accounts For the year ended 31 March 2025
Notes to the financial statements for the year ended 31 March 2025
4 Expenditure on charitable activities
| 31 March | 31 March | |
|---|---|---|
| 2025 | 2024 | |
| Administration | 237 | 48 |
| Communication expenses | 331 | 516 |
| Financing Cost | - | |
| Depreciation | 1,191 | 1,238 |
| Mission & Ministry Cost | 5,653 | 4,486 |
| Outreach and Evangelism | 100 | 200 |
| Ecclesiastical Support Cost [Contribution | 770 | 840 |
| towards the responsibilities of the | ||
| National Church] | ||
| Trustee Remuneration &Expenses | 1,600 | |
| Independent Examination | 800 | 520 |
| Charity Consultancy fees | 1,600 | 500 |
| Professional Fees | 150 | 5,169 |
| Marketing & Advertising | 32 | - |
| Insurance | 706 | 696 |
| Equipment/Furniture-Non-Capital | 35 | 35 |
| Property Expenses | 1,160 | 1,078 |
| Utilities | 9,099 | 10,663 |
| Supplies & Services | 2,275 | 116 |
| Training/Short Courses/Conferences | 278 | |
| Transportation & Travel & Hotel | 1,979 | 753 |
| Honorarium | 2,950 | |
| Miscellaneous Expenses | 418 | |
| Total | 29,068 | 29,154 |
5. Trustees’ remuneration, benefits and related party transactions
During the financial year ended 31 March 2025, one trustee received remuneration in the form of an honorarium totalling £2,500 (2024: £2,070) for services provided to the charity. The remuneration was paid in accordance with the charity’s governing document.
During the year, a loan of £2,500 was advanced to a fellow trustee. The loan was interest-free and repayable in accordance with agreed terms. At 31 March 2025, £2,300 remained outstanding.
6.Creditors: amounts falling due within one year
| 31 March 2025 | 31 March 2024 | |
|---|---|---|
| £ | £ | |
| Accountant`s Invoice | 800 | 520 |
| Other Creditor | - | 180 |
| Total | 800 | 700 |
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Bethel United Church of Jesus Christ (Apostolic) Cardiff CIO Trustees Report and Accounts For the year ended 31 March 2025
Notes to the financial statements for the year ended 31 March 2025
7. Tangible Fixed Assets
| Freehold | Property | Building | Improvements | Plant & | Machinery | Fixtures/ | Fittings | Office | Equipment | Audio Visuals | Laptops | and | Computer | Total | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | £ | |||||||||||||
| Cost | ||||||||||||||||||
| 1 April 2024 | 105000 | - | 2,550 | 4,701 | - | 7,945 | 239 | 120435 | ||||||||||
| Additions | - | - | - | - | - | - | - | - | ||||||||||
| Surplus on | - | - | - | - | - | - | - | - | ||||||||||
| revaluation | ||||||||||||||||||
| Disposal | - | - | - | - | - | - | - | - | ||||||||||
| At 31 March | 105,000 | - | 2,550 | 4,701 | - | 7,945 | 239 | 120435 | ||||||||||
| 2025 | ||||||||||||||||||
| Depreciation | ||||||||||||||||||
| At 1 April | - | - | 1,530 | 3,995 | - | 4,764 | 239 | 10,528 | ||||||||||
| 2024 | ||||||||||||||||||
| Charge for | - | - | 255 | 142 | 794 | 0 | 1,191 | |||||||||||
| the year | ||||||||||||||||||
| On | - | - | - | - | - | - | - | - | ||||||||||
| disposals | ||||||||||||||||||
| At 31 March | - | - | 1,785 | 4,137 | - | 5,558 | - | 11,480 | ||||||||||
| 2025 | ||||||||||||||||||
| Net book | ||||||||||||||||||
| value | ||||||||||||||||||
| At 31 March | 105,000 | 765 | 564 | 2,387 | - | 108,716 | ||||||||||||
| 2025 | ||||||||||||||||||
| At 31 March | 105,000 | 1,020 | 705 | - | 3,180 | - | 109,905 | |||||||||||
| 2024 |
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