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2024-03-31-accounts

Freeschool Court Church

Trustees’ Report and Statement of Accounts Financial year ended 31 March 2024

Contents

Contents
Page
Trustees’ annual report 2
Independent examination certificate 6
Financial statements 7
Notes 9

1 | P a g e

Trustees' Report

The Trustees present their report, along with the financial statements of the church, for the financial year ended 31 March 2024. The financial statements have been prepared in accordance with the accounting policies set out on page 9 and in compliance with the church's constitution, rules and applicable law.

Structure, governance and management

The Church is a charity registered with the Charity Commission for England and Wales. The registered charity number is 1191312.

The managing trustees of the church are the church elders. In June 2024 the Church appointed two additional elders to meet the growing needs of the church. Elders are appointed in line with the process set out in the church handbook. Elders are elected by the church members.

The trustees during the financial year ended 31 March 2024 and at the date of approval of accounts were:

accounts were:
Trustee Position Appointed Retired/Resigned
Arfon Ieuan Davies Elder/Treasurer 16/09/2020 -
Iwan Rhys Jones Elder/Secretary 16/09/2020 -
Mark Pickett Elder 16/09/2020 -
James Sibley Pastor 01/11/2021 ~~-~~
Mark Gilmore Elder 30/06/2024 -
Trevor White Elder 30/06/2024 -

The elders meet together on a regular basis during the year to discuss and administer the affairs of the church.

Reports on church activities are made to the church at quarterly members’ meetings.

The trustees are responsible for making decisions on all matters of general concern and importance including deciding on how the funds of the Church are to be spent. This is subject to church member approval of expenditure over limits set in the church constitution.

Charity objects

The purposes of the church, as set out in paragraph 3 of the constitution are twofold:

2 | P a g e

Trustees responsibilities

Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the church’s financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the church and enable them to ensure that the financial statements comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Review of activities

The Trustees are committed to enabling all to worship at the Church and to be a part of the community in Bridgend. The Trustees maintain an overview of church activities. Our services and worship put faith into practice through prayer, the reading of scripture and preaching the word of God. When planning activities throughout the year, the Trustees have considered the Charity Commission’s guidance on public benefit and in particular, the specific guidance on charities for the advancement of religion.

In particular, we try to enable ordinary people to live out their faith through:

To facilitate this work, we maintain the fabric of the church and hall on Freeschool Court in Bridgend.

Worship and prayer

The purposes of the church, as set out above, are fulfilled through the core activities in the life of the church, namely, weekly Sunday worship services and a mid-week prayer meeting. Additional meetings are held at specific times during the year e.g. as we celebrate Easter and Christmas. Periodically, we focus our Sunday morning service on families and welcome visitors to these services.

3 | P a g e

Pastoral care

In addition to pastoral care offered to individuals the church has continued to run various activities and ministries having a wider public benefit.

The mother and toddler group runs two well attended sessions during the week.

We continued to run an evening café for Ukrainians who had moved into the locality as well as their host families. This proved to be a welcome provision for the many Ukrainians who attended and who continue to do so.

During the year we commenced operating a community café. At our Community Café in Freeschool Court, our friendly volunteers care about people and serve the community by building relationships. Following an approach from Bridgend County Borough Council, we offered the Monday morning café fixture for the Council’s Warm Spaces programme.

Missionary and outreach work

Helping those in need is a demonstration of our faith. We provide regular support for a number of mission agencies working in various parts of the world.

Locally, we hold open air meetings on a regular basis and various events in the church hall where visitors are invited to join us for fellowship and to listen to the Christian message in an informal setting.

Future developments

The trustees keep the activities of the Church under review. At present, there are no future developments planned.

Financial summary

The Church's core income is from gifts and donations given by the Church's members and adherents and gift aid rebates claimed from HM Revenue and Customs. In the 2023-24 financial year, these totalled £146,997 (2022-23 £127,310).

In addition, the church received donations of £1,495 to its restricted Welfare fund.

Direct charitable expenditure for the financial year was £117,166 (2022-23 £104,850) including earmarked gifts and payments from the welfare fund.

Reserves policy

The Church's policy is to maintain sufficient unrestricted funds (the free reserves of the church) for the effective day to day management of the church’s finances, such as to cover administration and support costs, as well as being able to respond to emergency needs which may arise from time to time. The Church aims to maintain general reserves at between 25% to 50% of annual income.

At 31 March 2024, the Church held £74,445 (2022-23 £41,217) in general reserves.

4 | P a g e

Risk management

The trustees have put in place a number of policies and procedures relating to areas of risk in connection with various aspects of the church’s activities. These are periodically reviewed. The Safeguarding and Catering policies were reviewed during 2022-23.

Administrative information

The church’s correspondence address is:

Freeschool Court Church

5 Freeschool Court

Bridgend

CF31 3AG

Trustees approval of accounts

The 2023-24 accounts and report were approved by the Trustees on 19 December 2024 and signed on their behalf by Dr AI Davies.

5 | P a g e

Independent examiner’s report to the trustees of Freeschool Court Church

I report to the trustees on my examination of the accounts of Freeschool Court Church (the Trust) for the year ended 31 March 2024 as set out on pages .

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Trust’s accounts 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(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records.

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 to enable a proper understanding of the accounts to be reached.

Signed:

David Rees CPFA

16 Plas y Llan, Cardiff CF14 2AF

Date:

6 | P a g e

Statement of receipts and payments

Note
Receipts
Gifts and donations
Gift Aid rebate
Rental income
Misc
Total receipts
Payments
Direct charitable payments
Ministry
3
Mission
4
Events and outreach
5
Maintenance and running costs
6
Welfare
Total
Other expenditure
16 Brackla Street
Assets
Management and admin
7
Total
Total payments
Net receipts for the year
General
Fund
Welfare
Fund
Total
Last year
£
£
£
£
110,148
1,495
111,643
127,067
36,849
0
36,849
243
7,950
0
7,950
7,950
1,193
0
1,193
2,798
156,140
1,495
157,635
138,058
42,648
0
42,648
34,563
47,983
0
47,983
49,665
7,722
0
7,722
6,629
13,551
0
13,551
8,143
0
5,262
5,262
5,850
111,904
5,262
117,166
104,850
2,053
0
2,053
493
2,176
0
2,176
88,019
3,012
0
3,012
6,380
7,241
0
7,241
94,892
119,145
5,262
124,407
199,742
36,995
(3,767)
33,228
(61,684)

Statement of balances

Note
Balance brought forward
Total receipts
Total payments
Transfers between funds
Balance carried forward
General
Fund
Welfare
Fund
Total
Last year
£
£
£
£
41,217
0
41,217
102,901
156,140
1,495
157,635
138,058
(119,145)
(5,262)
(124,407)
(199,742)
(3,767)
3,767
0
0
74,445
0
74,445
41,217

7 | P a g e

Statement of assets and liabilities

Cash funds

Cash funds
Note
Current account
Deposit accounts
Cash in hand
Total
Other monetary assets
Gift Aid Rebate due
General
Fund
Welfare
Fund
Total
Last year
£
£
£
£
4,413
0
4,413
40,938
70,001
0
70,001
1
31
0
31
278
74,445
0
74,445
41,217
General
Fund
Welfare
Fund
Total
Last year
£
£
£
£
14,218
163
14,381
23,309

Other monetary assets

Liabilities

The Church held no further significant liabilities as at 31 March 2024.

Investment assets

The Church owns a property at 16 Brackla Street, Bridgend. The property is let on a commercial basis for an annual rental of £7,950.

Assets retained for the church’s own use

The church holds the following assets for use in its various activities:

Description Valuation basis Valuation(£’000)
Church and hall Historic £1,135
2 – 5 Freeschool Court, Bridgend cost/valuation

Assets recognised but not valued in the Statement of Assets and Liabilities include:

The attached notes on pages 9 to 10 form part of these financial statements.

Approved by the trustees on 19 December 2024 and signed on their behalf by Dr AI Davies (Treasurer).

8 | P a g e

Notes to the accounts

1. Basis of accounts

The accounts have been prepared on a receipts and payments basis under the historical cost convention and are in accordance with the Charities (Accounts and Reports) Regulations 2005 and guidance issued by the Charity Commission.

2. Fund accounting

Under the Church’s governing document, the trustees of the Church are free to apply the unrestricted general funds for any of the Church’s charitable purposes set out in the governing document. Except for donations specifically for the restricted funds set out below, all funds held by the Church are unrestricted.

The Church operates a restricted welfare fund. The Welfare Fund is used to provide support for individuals in need as identified by the trustees.

3. Ministry

The church incurred the following costs in its ministry activities:

he church incurred the following costs in its ministry activities:
Pastor salary and oncosts
Guest speakers
2023-24
Last year
£
£
38,411
33,131
4,237
1,432
42,648
34,563

4. Mission

The church incurred the following costs in supporting mission including overseas mission:

SIM
Other
2023-24
Last year
£
£
24,680
24,072
23,303
25,593
47,983
49,665

5. Events and outreach

The church incurred the following costs in its ministry activities:

he church incurred the following costs in its ministry activities:
Children and Young People
General outreach
2023-24
Last year
£
£
4,773
2,226
2,949
4,403
7,722
6,629

6. Running costs and maintenance

The church incurred the following costs in its ministry activities:

9 | P a g e

Utilities
Cleaning and supplies
Repairs and maintenance
2023-24
Last year
£
£
8,796
3,937
3,739
3,244
1,016
962
13,551
8,143

7. Management and administration

The church incurred the following costs in its ministry activities:

he church incurred the following costs in its ministry activities:
Legal and accounting
Licences
Miscellaneous
2023-24
Last year
£
£
170
727
1,435
1,180
1,407
4,473
3,012
6,380

8. Employee remuneration

The church employed Rev. James Sibley as its pastor:

he church employed Rev. James Sibley as its pastor:
Pastor salary
Employer’s National insurance and pension contributions
2023-24
Last year
£
£
36,994
28,277
4,920
4,616
41,914
32,893

9. Related party transactions

Except as stated in Note 9 Employee remuneration, no trustees were employed by the church.

As is custom and practice within churches, contributions towards costs are paid to guest speakers to cover any absence of the church’s pastor. This includes contributions to trustees.

Gifts may also be made from the church’s welfare fund where there is an identified welfare need. Related trustees are not involved in decisions made regarding such gifts.

Mr M Pickett received welfare donations of £450, earmarked gifts of £875 and £1,425 for Christian ministry work including services preaching at the church to cover the pastor’s absence and attendance at a conference.

No other trustees received any payments.

10 | P a g e

Freeschool Court Church

Trustees’ Report and Statement of Accounts Financial year ended 31 March 2024

Contents

Contents
Page
Trustees’ annual report 2
Independent examination certificate 6
Financial statements 7
Notes 9

1 | P a g e

Trustees' Report

The Trustees present their report, along with the financial statements of the church, for the financial year ended 31 March 2024. The financial statements have been prepared in accordance with the accounting policies set out on page 9 and in compliance with the church's constitution, rules and applicable law.

Structure, governance and management

The Church is a charity registered with the Charity Commission for England and Wales. The registered charity number is 1191312.

The managing trustees of the church are the church elders. In June 2024 the Church appointed two additional elders to meet the growing needs of the church. Elders are appointed in line with the process set out in the church handbook. Elders are elected by the church members.

The trustees during the financial year ended 31 March 2024 and at the date of approval of accounts were:

accounts were:
Trustee Position Appointed Retired/Resigned
Arfon Ieuan Davies Elder/Treasurer 16/09/2020 -
Iwan Rhys Jones Elder/Secretary 16/09/2020 -
Mark Pickett Elder 16/09/2020 -
James Sibley Pastor 01/11/2021 ~~-~~
Mark Gilmore Elder 30/06/2024 -
Trevor White Elder 30/06/2024 -

The elders meet together on a regular basis during the year to discuss and administer the affairs of the church.

Reports on church activities are made to the church at quarterly members’ meetings.

The trustees are responsible for making decisions on all matters of general concern and importance including deciding on how the funds of the Church are to be spent. This is subject to church member approval of expenditure over limits set in the church constitution.

Charity objects

The purposes of the church, as set out in paragraph 3 of the constitution are twofold:

2 | P a g e

Trustees responsibilities

Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the church’s financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the church and enable them to ensure that the financial statements comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Review of activities

The Trustees are committed to enabling all to worship at the Church and to be a part of the community in Bridgend. The Trustees maintain an overview of church activities. Our services and worship put faith into practice through prayer, the reading of scripture and preaching the word of God. When planning activities throughout the year, the Trustees have considered the Charity Commission’s guidance on public benefit and in particular, the specific guidance on charities for the advancement of religion.

In particular, we try to enable ordinary people to live out their faith through:

To facilitate this work, we maintain the fabric of the church and hall on Freeschool Court in Bridgend.

Worship and prayer

The purposes of the church, as set out above, are fulfilled through the core activities in the life of the church, namely, weekly Sunday worship services and a mid-week prayer meeting. Additional meetings are held at specific times during the year e.g. as we celebrate Easter and Christmas. Periodically, we focus our Sunday morning service on families and welcome visitors to these services.

3 | P a g e

Pastoral care

In addition to pastoral care offered to individuals the church has continued to run various activities and ministries having a wider public benefit.

The mother and toddler group runs two well attended sessions during the week.

We continued to run an evening café for Ukrainians who had moved into the locality as well as their host families. This proved to be a welcome provision for the many Ukrainians who attended and who continue to do so.

During the year we commenced operating a community café. At our Community Café in Freeschool Court, our friendly volunteers care about people and serve the community by building relationships. Following an approach from Bridgend County Borough Council, we offered the Monday morning café fixture for the Council’s Warm Spaces programme.

Missionary and outreach work

Helping those in need is a demonstration of our faith. We provide regular support for a number of mission agencies working in various parts of the world.

Locally, we hold open air meetings on a regular basis and various events in the church hall where visitors are invited to join us for fellowship and to listen to the Christian message in an informal setting.

Future developments

The trustees keep the activities of the Church under review. At present, there are no future developments planned.

Financial summary

The Church's core income is from gifts and donations given by the Church's members and adherents and gift aid rebates claimed from HM Revenue and Customs. In the 2023-24 financial year, these totalled £146,997 (2022-23 £127,310).

In addition, the church received donations of £1,495 to its restricted Welfare fund.

Direct charitable expenditure for the financial year was £117,166 (2022-23 £104,850) including earmarked gifts and payments from the welfare fund.

Reserves policy

The Church's policy is to maintain sufficient unrestricted funds (the free reserves of the church) for the effective day to day management of the church’s finances, such as to cover administration and support costs, as well as being able to respond to emergency needs which may arise from time to time. The Church aims to maintain general reserves at between 25% to 50% of annual income.

At 31 March 2024, the Church held £74,445 (2022-23 £41,217) in general reserves.

4 | P a g e

Risk management

The trustees have put in place a number of policies and procedures relating to areas of risk in connection with various aspects of the church’s activities. These are periodically reviewed. The Safeguarding and Catering policies were reviewed during 2022-23.

Administrative information

The church’s correspondence address is:

Freeschool Court Church

5 Freeschool Court

Bridgend

CF31 3AG

Trustees approval of accounts

The 2023-24 accounts and report were approved by the Trustees on 19 December 2024 and signed on their behalf by Dr AI Davies.

5 | P a g e

Independent examiner’s report to the trustees of Freeschool Court Church

I report to the trustees on my examination of the accounts of Freeschool Court Church (the Trust) for the year ended 31 March 2024 as set out on pages .

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Trust’s accounts 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(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records.

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 to enable a proper understanding of the accounts to be reached.

Signed:

David Rees CPFA

16 Plas y Llan, Cardiff CF14 2AF

Date:

6 | P a g e

Statement of receipts and payments

Note
Receipts
Gifts and donations
Gift Aid rebate
Rental income
Misc
Total receipts
Payments
Direct charitable payments
Ministry
3
Mission
4
Events and outreach
5
Maintenance and running costs
6
Welfare
Total
Other expenditure
16 Brackla Street
Assets
Management and admin
7
Total
Total payments
Net receipts for the year
General
Fund
Welfare
Fund
Total
Last year
£
£
£
£
110,148
1,495
111,643
127,067
36,849
0
36,849
243
7,950
0
7,950
7,950
1,193
0
1,193
2,798
156,140
1,495
157,635
138,058
42,648
0
42,648
34,563
47,983
0
47,983
49,665
7,722
0
7,722
6,629
13,551
0
13,551
8,143
0
5,262
5,262
5,850
111,904
5,262
117,166
104,850
2,053
0
2,053
493
2,176
0
2,176
88,019
3,012
0
3,012
6,380
7,241
0
7,241
94,892
119,145
5,262
124,407
199,742
36,995
(3,767)
33,228
(61,684)

Statement of balances

Note
Balance brought forward
Total receipts
Total payments
Transfers between funds
Balance carried forward
General
Fund
Welfare
Fund
Total
Last year
£
£
£
£
41,217
0
41,217
102,901
156,140
1,495
157,635
138,058
(119,145)
(5,262)
(124,407)
(199,742)
(3,767)
3,767
0
0
74,445
0
74,445
41,217

7 | P a g e

Statement of assets and liabilities

Cash funds

Cash funds
Note
Current account
Deposit accounts
Cash in hand
Total
Other monetary assets
Gift Aid Rebate due
General
Fund
Welfare
Fund
Total
Last year
£
£
£
£
4,413
0
4,413
40,938
70,001
0
70,001
1
31
0
31
278
74,445
0
74,445
41,217
General
Fund
Welfare
Fund
Total
Last year
£
£
£
£
14,218
163
14,381
23,309

Other monetary assets

Liabilities

The Church held no further significant liabilities as at 31 March 2024.

Investment assets

The Church owns a property at 16 Brackla Street, Bridgend. The property is let on a commercial basis for an annual rental of £7,950.

Assets retained for the church’s own use

The church holds the following assets for use in its various activities:

Description Valuation basis Valuation(£’000)
Church and hall Historic £1,135
2 – 5 Freeschool Court, Bridgend cost/valuation

Assets recognised but not valued in the Statement of Assets and Liabilities include:

The attached notes on pages 9 to 10 form part of these financial statements.

Approved by the trustees on 19 December 2024 and signed on their behalf by Dr AI Davies (Treasurer).

8 | P a g e

Notes to the accounts

1. Basis of accounts

The accounts have been prepared on a receipts and payments basis under the historical cost convention and are in accordance with the Charities (Accounts and Reports) Regulations 2005 and guidance issued by the Charity Commission.

2. Fund accounting

Under the Church’s governing document, the trustees of the Church are free to apply the unrestricted general funds for any of the Church’s charitable purposes set out in the governing document. Except for donations specifically for the restricted funds set out below, all funds held by the Church are unrestricted.

The Church operates a restricted welfare fund. The Welfare Fund is used to provide support for individuals in need as identified by the trustees.

3. Ministry

The church incurred the following costs in its ministry activities:

he church incurred the following costs in its ministry activities:
Pastor salary and oncosts
Guest speakers
2023-24
Last year
£
£
38,411
33,131
4,237
1,432
42,648
34,563

4. Mission

The church incurred the following costs in supporting mission including overseas mission:

SIM
Other
2023-24
Last year
£
£
24,680
24,072
23,303
25,593
47,983
49,665

5. Events and outreach

The church incurred the following costs in its ministry activities:

he church incurred the following costs in its ministry activities:
Children and Young People
General outreach
2023-24
Last year
£
£
4,773
2,226
2,949
4,403
7,722
6,629

6. Running costs and maintenance

The church incurred the following costs in its ministry activities:

9 | P a g e

Utilities
Cleaning and supplies
Repairs and maintenance
2023-24
Last year
£
£
8,796
3,937
3,739
3,244
1,016
962
13,551
8,143

7. Management and administration

The church incurred the following costs in its ministry activities:

he church incurred the following costs in its ministry activities:
Legal and accounting
Licences
Miscellaneous
2023-24
Last year
£
£
170
727
1,435
1,180
1,407
4,473
3,012
6,380

8. Employee remuneration

The church employed Rev. James Sibley as its pastor:

he church employed Rev. James Sibley as its pastor:
Pastor salary
Employer’s National insurance and pension contributions
2023-24
Last year
£
£
36,994
28,277
4,920
4,616
41,914
32,893

9. Related party transactions

Except as stated in Note 9 Employee remuneration, no trustees were employed by the church.

As is custom and practice within churches, contributions towards costs are paid to guest speakers to cover any absence of the church’s pastor. This includes contributions to trustees.

Gifts may also be made from the church’s welfare fund where there is an identified welfare need. Related trustees are not involved in decisions made regarding such gifts.

Mr M Pickett received welfare donations of £450, earmarked gifts of £875 and £1,425 for Christian ministry work including services preaching at the church to cover the pastor’s absence and attendance at a conference.

No other trustees received any payments.

10 | P a g e

Independent examiner's report to the trustees of Freeschool Court Church I report to the trustees on my examination of the accounts of Freeschool Court Church (the Trust) for the year ended 31 March 2024 as set out on pages 7 to 10. Responsibilities and basis of report As the charty trustees of the Trust you are responsible for the p￿ParatIon of the accounts in acwrdance with the requirements of the Charities Act 2011 ('the Act.). I report in respect of my examination of the Tnjst's accounts carried out under section 145 of the 2011 Act and in carying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent examiner's statement I have completed my examination. I confimi that no material matters have come to my attention in connection wilh the examination giving me cause to believe that in any material respect.. 1. accounting records were not kept in respect of the Trust as required by section 130 of the Act,. or 2. the accounts do not accord with those records. I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed.. David Rees CPFA 16 Plas y Llan, Cardiff CF14 2AF Date. 16101 {2oZS 61Page