COMPANY REGISTRATION NUMBER: CE020396 CHARITY REGISTRATION NUMBER: 1187499 BETHEI BAPTISTCHURCH PONTYCLUN Company Llmlted by Guarantee UNAUDITED FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2025 BETHELBAPTISTCHURCH PONTYCLUN Company Llmlted by Guarante? FINANCIAL STATEMENTS Year ended 31 August 2025 PAGES Trustee5' annval ieport lincorporalingthe director's ¥eptsrtl Independent examiner's report lothe lustees Statement of Ilnanclal acllvllles Ilnduding income and expendllure a¢counll Slatel￿ent of Ilnanclal posilion Note5 to the lin8nclal slalemenls 8-14 BETHEL BAPTIST CHURCH PONTYCLUN Company Llmlied by Guaraniee TRUSTEES, ANNUAL REPORTIINCORPORATING THE DIRECTOR'S REPORTI Year ended 31 August 2025 The Iru5tees. who ale also the dilectors torthe purposes ol company law, preseni thelr reportalld the unaudlted flnanclal statements of the charity for the year ended 31 August 2024. Relerence and admlnlstratlve detalls Reglstered charlty name Bethel Baptist Church Pontyclun Charlty reglstratlon number 1187499 Company registratlon number CE020396 PTln¢lpal offlce and reglslered oftlce Heol M15kin Pontyclun CF72 9A1 Boaid of Trustees: lellreywoodinllon Keri Riggs Rev john Robeit Hall Sc9tt Rlngrose Stephen John Davls Custodian Trustees The Baptist Unlon Corporation Ltd ilaplisl House 129 Broadway Oxlo¥dshire UXI 18RT Independent examlner learSIEht Accounting Limited Dunleawy House Dunleawy Drive Cardi1( CFII OSN Stiucture, goveinance and mana#ement Goveriiin8trun)enl The charity is controlled by its governlng document, a constitutlon and conslitules a GIO. whlch was ieg15tered at the Charlty Commlsslon in England and Wales on 22 january 2020. Re£ruitment and appointment ol new. IrLtrslees NewTrustees ale appolnted bythe Church Nembers at Church Members Meetings. New Tru51ee5 are recrulled when members become pari of oui Core Leadershlp Team olthe Chuich. BETHELBAPTISTCHURCH PONTYCLUN Company Limited by Guaranteè TRU5TEE5'ANNUAL REPORTIINCORPORATINGTHE DIRECTOR'S REPORTI Yearehded 31 August 2025 Oblectives and actlvltle5 The aims and p.uNp_ose ol the Cliu¥ch The prlmary purpose o18elhel Baptist Church is lo promote the Chrislian lailh and to both exeicise and encourage Ilie development ol Chrlstlan bellef and behaviouras a community of disclples and disciple-makers. Our purpose Is bestsummarised by Love God, Love People" The core_v.alues of the Church Lost people mattel to God and must matter to us Tlie church should be Biblically based and aim io be culturally relevani Followers ol Chrlsl should live their lives in a way that is conslslenl wilh the Blble Each Inemberwill be encouraged to discover and use their spiritual gtfts Loving ¥elalionshlps should Lie In every aspect ol church life Small ￿0upS are an essential part ol church life foi splriluBI growlh. discipleship and relationship building Excellence honours God and we wlll alm lo achleve 51 Full devotion lo Chrlst and His cause is normal The church must be a unllied body fed bythe Holy Spl¥il Charitable activitie5 These included.. PLibllc worship Givii)g to Iliose In need Foodbank Chil(Jren and Youth Acllvities Holidayclubs Frlen(1shlp week Achlevemenls and performan¢R Th2 lellow5hip has conlinued to meei on Sunday mornings which is bioadca5t Orb both YouTube and Facebook. We also introduced regular eveningservlces. An Alpha course was run for anybody wantlngto explore the Chrlslian lalth and New Attender's courses were run lor those llewto Bethel providing an overvlew olthe church and an opportunity lo pxplorÈ membership. Several 51all allended the Vartnering lor Purpose conlerence and leedbackwas provided to the widew leadet51)ip leai)i. A regular player meeting was e5tabli5hed Sn Llanharry with the goal that this WOLtld growlnlo a church p13nt. BETHEL BAPTIST CHURCH PONTYCLUN Company Llmlted by Guarantee TAU5TEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORTI Year ended 31 August 2025 A week ol events lor oui communlly look place in May2025. Thls Included Iliier picking, flee car Wash and garden rerovalions as well a5 numerous other events lor all the lamlly. The Children'5 work conllnues lo thr￿e with iegular Sunday and rnidvieek acllvltles 2 childien's Ille gFOUP. There were also Easier and Summer holiday clubs which were verywell attended. The Selllois hEld a Friendshlpweek with various acllvilies for seniors wlthin the fellowship and trom the wldei community. Avolunleer 2¢cesslbilily chafnpion was appointed to ensure that service5 that the Church provides cali be made as accessible as posslble. Jackie COK was appointed as Church Office Manager In November 2024. Financial ievlew 8£5erves polioy The Trustees delermlned th3t free reserves held by the Church should be equivalent to 3 months operational cost5. At Ihe balance sheet (tate the lÈvel ol rèserves had decreased to El,857,500, However, avallable lunds, l.e. those excluding fixed assets amounled to É139.158The free reserves exclutjlng restiicted funds was £1,855,101. Rlsk management Tlie Truslees actively review the major risks faclng Ihe Church. Policies were adDpled atthe liTstAnnual General Meeting ol the Charity held on 10 September 2020, which help manage and minlmlse the rlsks taced by the Gharlly. Small company prov151ons This report has been prepared In accordance with the provlsions applicable to companies entitled to the smallcompanies exemption. The Irustee5' annual report was approved on. and ed on behalf ol the board of trustees by-. Mi S Rlngrose Trustèe I CHARITY COMMISSION | FUR ENtsLANL) AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the tfLlStees Bethel Baptist Church Pontyclun On accounts for the year ended 31 August 2025 CharSty no {If any) 1187499 Sot out ork pages 6-14 I report to the trustees on my examination of the accounts of the above charity I'the Trusl'l for th8 year ended As the chaTily's Iwstees, you are responsible for the preparation of the accounts in accordance with the reguiremenls of the Charities Act 2011 { the AGI'I. I report in respect of my examination of the Trusl's accounts carried out under seclion 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 14515)(bl of the Acl. Responsibilltles and basis of report Independent IThe charily's gr05s income exceeded £250,000 and l am qualified to examiner'5 Statement undertake the examination by being a qualified member of lin5ert name of applicable listed bodyll, Delete I l if not applicable. I have Completed my examination. I confirm that no materlal mallers have come lo my allenlion in connection wilh the examination (other than that disclosed below ') whioh gives me cause to believe that in, any material respect.. the accounting records weie not kept in accordance wilh section 130 of the Charities Act; or Ihè acGounls did not accord with Ihe accounling records., or Ihe accounts did not comply with the applicable iequiremenls concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement thal the accounts give a 'lrue and fair, view which is not a maller considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order lo enable a proper understanding of the accounts to be reached. Plgase delelg Ihe words in th8 brackets if they do not apply. Date- Slgned: J¥ Name: Michael James Woodinglon Relevant professional qualificattonls} or body ICAEWIACCA IER Oct 2018 lif anyl: Address: Clearsight Accounting Limited Dunleavy House, Dunleavy Drive Cardiff, CF11 OSN Section B Dls¢lo$ure Only complete if the examiner needs to highlight material matters of concein {see CC32, Independent examinalion of charity accounts.. directions and guidance for examiners). Glve here brief details of any itEms that the examineT Wishes to disclose. IER Oct 2018 BETHEL BAPTIST CHURCH PONTYCLUN Company Llmlled by Guarantee STATEMENT OF FINANCIALACTIVITIES IINCLUDING INCOME AND EXPENDITURE ACCOUNTI Yeai ended 31August 2025 2025 2024 Uniestricted funds Re5trIcted fund5 Total Total Note funds funds Income and endowmenis Donalions and legacies Investment income 242.949 7.049 249.998 2.380 283.688 3,111 Total Income 245,329 7,049 252,378 286,799 Expendlture Lharitable aclivllies 324,680 6.133 330.813 356.686 Total Expendlluie 324,680 6,133 330,813 356.686 Net lexpendlturelllncome 79,351 916 78,435 69,887 Reconclllatlon of funds Total funds broueht forward Prioryear 8dluslmtnt 1,934,452 1,483 1,935,935 2,005,822 Total funds brouAht lorward 1,934,452 1,483 1,935,935 2,005.822 Total funds carried loward 1.855,101 2,399 1,857,500 1,935,935 The statement ol Ilnancial activities Includes all gains and losses recognised in the year. All income and expenditure derive from conlintiing acllvilles. The notès DD page5 9t0 14 form part ofthese flnanclal statements. BETHELBAPTISTCHURCH PONTYCLiIN Company Llmltèd by Guarante STATEMENT OF FINANCIAL POSITION Year ended 31 August 2025 2025 2024 Nole Flxed Assets Tangible1Sxed assets li 1,718,342 1,734,360 Current Assets Debtor5 Cash ai bank and In hand 12 22,325 124,386 146,711 8.354 195,621 203,975 13 Cre(iltors: amount falllng ¢Jue wllhln oneyear 14 7,553 2,400 Net Current Assets 139,158 201,575 Total Assets Less Current Llabllltle5 1,857,500 1,935,935 Net Assets 1.857.500 1.935,935 Funds Df the Charity Reslricled funds Unrestricted funds 16 16 2,399 1,855,101 1,857,500 1,483 1,934,452 1,935.935 For the year ending 31 August 2025 the charilywas entltled to exemption from auoit under section 477 01 the Conipanles Act 2006 relatlngto small companies. Dlieclors, re5ponslbllllles.. The members hawe not requlred the company to oblaih aTr audit of Its linanclal statements loi the yeaT In qLieslion In accordance with section 476., The dlrectors acknowledge Iheil responsibilitie5 lor complyingwlth the requirements of the Actwlth respect to accounllng records and the preparation olfinanclal staletllènts. These financial 5talement5 have been prepared In accoidance with the provsslons applicable lo coINpanles subject to the small companies, regime. These financial statements were approved by Ihe board ol trustees and authorlsed lor issue on L*A*....2pJl.............. ahd ale slEned on behalf olthe board by.. Mr S Rlngrose Trustee The notes on pages 8 to 14 foFm part of these flnanclal slatements. BETHEL BAPTISV CHURCH PONTYCLUN Company Llmlled by Guarantee NOTESTOTHE FINANCIALSTATEMENTS Yeaiended 31 August 2025 I GENEHALINFORMATION The charity is a publlc benelit enlily and a prlvate company Ilmlted byguarantee, registered In and a registered charity in LnEland and Wale5. Ihe address ol the registered otfice is Heol Miskln, Pontyclun, CF72 9￿. 2 STATEMENTOFCOMPLIANCE These tinancial staiemenls have been prepared In compliance willi FRS 102, The Financial Reporting Standoid applicable In the UK and the Republic of Ireland,, the Statement ol Recommended Plactlce applicable lo charities preparing Ihelr accounts in accordancewith the Financial Reporling Standard applictible In the UK and Republic ol lieland IFRS 1021 Ichaiiiles SORP IFRS 10211 and the CompaniesAct 2006. 3 ACCOUNTING POLICIES Basis ol pieparalion The flnancial statement5 have been prepared on the hlstoyical cost basis, as modified by the revaluation of certain linancialassets and liabilities and investment properties measured at falrvalue through Income or expeiidiiure. The financial statements are prepared in sterling, which Is the functional currencyol the entity. GolFTrg CDno_prn There are no material uncerlainlies about tlie charlty's ability lo continue FUn￿3¢COuntIng Unreslricled tunds are avallable for use ai the dlscrelion of the trustees to lurther any ol tlie charitys purposes. Deslgnated funds are unrestricted funds earmarked by the trustees lor particular future project cir cornmilment. Restricted funds are Subjected lo reslrictlons Dn Ihelr expendlture declared by the donor 01 through ttte terms ol an appeal. and tall into one ol two sub-clas5es'. restricted income funds or endowment funds. Incoming ie50urce5 All incoming resources are Included In the statement ol linanclal acllvitles when enlillement ha5 pa55ed lo the charlty;11 is piobable thatthe economlc benelils as50cialed with the ITan5aclion wlll tlowto the tharity and the amovnt can be rellably meagured. The following specific policies are applled to partlculai categories ol irkcome., incomelrom donations 01 gran1515 re¢ogni5ed when Ihe¥e is evldence of entitlement to the gift, recelpt is probable and Ils amount can be tnea5ured iellably. legacy incDme is recognised when receipt15 probable and entltlemenl Is established. BETHEL BAPTISTCHURCH PONTYCLUN Company Llmlted by Guarantee NOYESTO THE FINAhlCIAL STATEMENT5 Year ended 31 August 2025 3 ACCOUNTING POLICIES Icontlnuedl Incoming r_e&ources (c.0.￿tInUe￿I Income from donated goods Is measured at the falrvalue ol the goods unless this is1mpiacllcal to measure reliably, in whlcb case the wolue is derlved from the cost to the donor or the estimaled resale value. Donated facilities and services are recognised in the 3CCOilnt5 when recelved il the value can be reliably measured. No amouftls are included lor the conlrlbulion of generalvolunteers. Income from contiacts fur the supply of se￿IceS Is recognised wllh the deliveryof the contracted setvice. This is classified a5 unreslricled funds unless there Is a conlraciual requirement lor il lo be spent on a particula¥ purpose and retUTned if unspent, in whlch case It may be regaided as reslilcted. BesourGes expended Expenditure Is recognised on an accruals basls as a liabillty is incurred. Expendllure Indudes any VAT which cannot be lully recovered, and is cla5silled under headlng5 01 the statement of financSal 3Ctivities to whlch il relates.. expenditure on rai51ngfunds Incluijes the costs ol all fundraising aetlvlties, evenl5, non-charitable trading aclivllies, and the sale ol donated goods. expenditure on chalitable acllvllles includes all costs Incurred by a eharity in underiaklng activities that further Its chalilable alms loi the benefit DI its beneliciaiie5, Includingth05e supporl costs and costs relatlngto the governance ol Ihe charity apportioned lo cha¥ilable actlvitles. other expenditure Includes all expenditure that is nelther related lo raisingfunds for ihe charity nor parl of Ils Expendllure on charllable activitie5. All costs are allocated tn expendlture categorles reflecting the vse ol the resource. Olrecl costs attrlbutable io è slngle acllvily are alloc¢iled directly tothat activity. Shared costs are apportlone(J between the activities they coiitFibute to on a ieasonable. ju5tillable and consislenl basis. Tangible assels Tangihle assets are initially iecorded at cost, and subsequently stated at cost less any accumulated depredatlon and impaiimenl losse5. Anytangible assets cairied at revalued amounts are recorded at the fair value at the dale ol revaluallon less any subsèquent accumulated depreclalion and siibseffluent accumulated impairment losses. An increase In the cariylng amount ol an asset a5 a iesull ol a revaluation, Is reeognlsed in other reeog)Ised gains and10sses. unless il reverses a chaiEe lor impaiiment that has p¥evlously been recognlsed as expendlture within the slalement ol li112nclal actlvltles. Adeciease In the carrying amount ol an asset as a iesult ol rev21uatlon, is reco￿lsed in other recognlsed gains and losses, except ro which It omsets any prÈvious revaluallon gain, in whlch case the IDSS is shown within other recognised galns and losses on the 5talemenl ol Ilnanclal actlvities. BETHELBAPTISTCHURCH PONTYCLUN Company Llmlted by Guarantee NOTESTOTHE FINANCIAL STATEMENTS Yearended 31 August 2025 3 ACCOUNTING POLICIES Icontlnuedl Depreclatlon Depreclatlon Is calculated 50 as to write off the cost or valuation of an 3ssel, less its resldual value, over the useful econoniic life ol Ihat assei as lollows: Fixtures and littlngs Equlpment Buildings Inot incluillng landl 20% stfaight line 20% straight line 2% stiaiEhl Ilne Impalrment ol Ilxed a55£1s A revlew lor Indicators ol impalrmenl15 carrled oul ateach reporting date, wilh the recoverable amount belng esilmaied where such Indlcalors exist. Where the c31ryingvalue exceedslhe recoverable amouiii, the asset is impaired accordingly. Pilor Impalrmenls are also reviewed lor P0S51L)le reversal al each reporting dale. For the purposes of Impalrment testlng, when It is not possible to estimate the recoverable amount ol an individual asset. an estlmale is made ol the recoverable amount ol the cash-geneiatlng unit lo whicli the a55el belongs. The cash-generating unli is the smallest Iitentlllable group ol assets that includes the asset and generates cash inllows that lafgely Independent ol the cash irkflows Irom olher assets or group5 01 a55els. For impairment lesling ol goodwlll, the goodwlll acquired in a bLtslnes5 combinaiion Is, Iiom the acquisition dale, allocated to each ol the c8sh-generating unit5 that are expected lo benefit from the Synergies ol the comblnalion, Irrespective olwhelher other assets or liabilitles Of Ihe chaiity are assigned to those unlls. FinanclAI instruments A linaneial asset or a flnancial liability is fecognised onlywhen the company becomes a partylo the conlraclual provlslons ol the instrument. Basic financial instruments are initially recognised atthe transaelion piice. Lsnless the arrangement constitutes 3 financ￿￿£ transaction, where it is Kecognlsed at the present value ol the future payments d15counted al a market rate of interest lor a slmllai debt Insiiument. Debt instruments are subsequently measured at amortised cost. Dellnod contrtbullon plans Contributions to defined contrlbutlon plans are recognised a5 an expense in the peiiod In w171ch the related sewlce Is provlded. Prepairt conlrlbullons are iecognlsed as an asset to the extenr that ttte prepaymentwill lead lo a reduction in future payments or a cash refund, Whei) conlribtstlons are not expected to be settled whollywSlhin 12 months ol the end of the reportlvbg dale in which the employees render the ielaled seivl¢e, the liability 15 measured on a discounted present value basls. The unwinding of the dlscoulll 15 recognised as an expense in the perlod In whlch It arises. io BETHELBAPTISTCHURCH PONTYCLUN Company Llmited by Guarantee NOTES TO THE FINANCIAL STATEMENTS Yearentted 31 August 2025 4 LIABILITY OF MEMBERS 11 the Church Is wound up. the members of the Church have no Il