Bro Moelwyn Ministerial Area UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2021 Harold Smlth Chartèred Accountant8 St Asaph & Cii¢ci•th Bro Moelwyn Ministerial Accounts for the year ended 31 December 2021 CONTENTS Page Accountants Report Trustees Report Statement of Financial Activities Balance Sheet 9-10 Notes to the Accounts 11 (HARITY (OMMISSION FOR WLPJID AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report R•port to th• tru•tM momb•rn ol 31 2021 Chaflty no (if any) 1194478 I reF¥Xt lo th• on nry examlrmtkn olts ￿{1)Un￿ ¥bo¥e (IM Trrf ftKthg yeor•nd•J 311121 XQ1. R••pon•lbllltlw and bMl• of r•port q truthi, Y(￿ arn ME￿1)10 forth6 PTeparthn L4 the llhe Arf). undw 145 2011 Act and In out my examlnatknn, I have folkN￿l ali tre arrAt•bb Dtectbm If* Cl￿ Commh•bn urthr 145(SXb> olthe Aet. •xamlnot• Statwnort urthrtake Il* ty belng a quDllfi•J rTbNnb8r of Dnlert narn ol •ppUcth li￿d Daw• l ] bekMT gfv•• mo lo bellM that In. ary m*tlal tha CharllBB Ac4", the accounts dkl mt Gunpty w*h the apthbb requlremenl8 ci¥K•mkng th8 fomi and cl￿nI of account8 86t out In tl* CharNI•• (A¢￿r￿S arKI Rw*tsl R•JulatlorM 2008 (thef thAn any requlTwnent IM the a Xru• and falrf whkh Is nL* a matter wlh the examkth towhkh attthlion shouk1 be drawn In thi& TeFQrt in rlerto enabte a proFwundersl8rnllTrJ ofthe a¢￿Unts to be reaclwd. Slgned: .09.202> NAMV. S . Lo1￿ iArfis qudlfKallon(•) or body IER (kt 2018 Cth&£T6￿Q1 Pwardens for each Church where there is more than one Church in the Parish, one appointed by the Incumbent and one elected at the AVM", up to 25 lay members elected at the AVM. I co-opted Secretsry and Treasur8r (rf not already eX￿fficI0 or elect8d),' and up to 7 further cr>OPtod m8mb&r8. The elected MAC members are elected at the Annual Vestry Meeting by the memb8rs of the congregation who are on the elactoral roll of the Parish. All person8 over the age of 18 who attend services and are members of the congregation are encouraged lo register on the electoral roll and seek election to the MAC. OBJECTIVES AND ACTIVITIES The Church in.Wale8 is a Provinc8 within the AnglI￿n communion and S￿kS to advance the Christian religion through worfd-V#llde mission. The Ministry Area Council's (MAC) objectives are to ensure that Church life and work within the Parish of Bro Moelwyn help to fulfil that mission, both locally and more widely. The MAC is aware of the Chartty Commission's guidan￿ on public benefft in The Advancement of Religion for the Public Benefif and have regard to It in their administration of the Parish of Bro Moelwyn. The MAC believes that, by fvlfilling ils responsibilty to work together with the incumbent in the Parish and co-operate in all matters of cOn￿rn and Importan￿ for the promotion of the whole mission of the Church, pastoral, evangelistic, social, and ecumenical. rt provides a benefft to the public by.. providing resources and faolities for public worship, pastoral care, and spiritual, moral and intellectual development. l)oth for rts members and for anyone who wishes to benefft from what the Church offers promoting Christian values and service by members of the Churches in the Parish of Bro Moeiwyn to their communities, to the kenefft of individuats and society as a whole The MAC is responsible, inter alia. for the parochial b￿Aget and all expenditure thereunder, the care and Maintenan￿ of Church fabric and of the Churchyards it owns and for any action or other matter referred to it in accordance with the Constitution and is the normal channel of communication between parishioners and the Diocesan Bishop. Ardal Gweinidogaeth Bro Moelwyn Elusen 1194476 Aitroddlad Blynyddol 2021 Bro Moelvdyn MlnLgtryArea Chartty No: 1194476 Annual Report 2021 ACCOUNTS 2021 Treasurer's Re ot#1 ?￿OrY88r totsl fvr Foodbank Fur¥J MotheTr Unbn N8wC8ftknry Fw Resirfded Furnl Spec181 Prlect F￿d TrnrqudltyGw En(kn¥m¢nt Bui￿rg Fur> 23.168 110 23.169 110 2e,102 7,255 3,139 8,757 S,2 19.279 19,279 17.741 759 Balarte She* d8taiJgd Asat 31A212020 31112r2021 759.54 20rn27 18.17&& 43,791.14 1.345. 19.279.08 17.141.09 2,475.01 1.$20.85 Crfk55.. 8DT F•b￿FUrnI r21811 708.21 C(fjS.. St 14tsdryD COIFCh•dO•¥ R•p* BDT IXfjS.. Sl Mth••l COJF Chwthslkn￿ 8DT CW.. St Try COIF Cl*rflM*.8DT Pliwty .' BDT F•brkFuThl P1 C#)57.. BDTG•rthl Furxl 6J3.10 1.794.30 20.294. 23.814.32 14.624.85 BDT 1233.60 3,99527 2.07627 2.246.38 20.e95.31 SITrn CQIFA& M LwQ*rtTrwt 24202.73 104349.11 1¥nz79 Curnnt a8sèts 10,4gg.78 6,345.48 28.1ryL92 1.37422 3,$2Z14 187.61 (￿(fj.. Hoty Trknty Pr*Acoxtrt 23.188.57 J11.. St M•ts Cthi•Ac¢ow SW.55 s.o)J.D) 12.SJQOO 31217.92 9.023.78 8.CW.T2 I4￿6.76 4922.76 8.876.28 9.023.78 I4,￿￿3 11WUB 8W&77 Page A8at 3111212020 311121202,, Llabllltl8• 228247.59 224,238￿fj ilt*Nth)b)d*i 112,947.49) 224.238.56 14.956.32 2S,80720 189,958.90 Q872.48 226.247.69 224,23&6e R•ptw•nt•d by Fund• 120.376.36 27,40163 59.189.52 19,279.08 89,482.25 41,433.91 75,421.7T 17,9JO.SJ 220247J 22423B.58 ID Ardal Gweinidogaeth Bro Moe[w￿ Elusen Vrthriedig Adroddiad Btynyddol 2021 Bro Moelwyn Area Charity No.. Exempt Annual Report 2021 NOTES TO THE ACCOUNTS This Report is given in respect of a examination under Section 145 of the Charttses Act 2011 and in accordan￿ with the Directions given by the Commisioners under Secb'on 145{5)(b) of the Charities Act 2011 1) Basis of Preparation Basls of Accounting These accounts have been prepared under the historical cost ccnvention with items recognised at cost or transaction value unless othenvise stated in th8 relevant note(s) to these accounts. No changes to accounting estimates have occurred in +4e reporting period (3.46 FRS 102 SORP). No material prior year error have b*n identified in the reporbng period (3.47 FRS 102 SORP) 2) Accounting Policies Recognltion ol Incomlng Re6ourc88 These are included In the Staterrent of Financial ActivÉties (SOFA) when: The Charity becomes entitled to the resources; It is more likely than not that the Trustees will re￿1ve Ihe resources; and The monetsry value can be rrBasured with SLrfficient reliabilty. Grants and Donations Grants and donations are only induded in the SOFA when the general income recognition criteria are met (5.10 to 5.12 FRS 102 SORP). Tax Reclalm3 on Donatlon8 and Gifts Gift Aid re￿1vable is included in income when there is a valid declaration from the donor. Any Gfft Aid amount recovered on a donation is considered to be part of that grft and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Volunteer Help The value of any voluntary help received is not included in the aCc￿Unts but is described in the Trustees Annual Report Liability Recognition Liabiltties are recognised where tt is more likely than not that there is a legal or constructive obligatlon committing the Chanty to pay out resources and the amount of the obligation Gan be measured with reasonable certai Govemanca Costs Include costs of the preparation and examination of statLrtory a¢¢ounts. the costs of Trustee meetings and cost of any legal advi￿ to Trustees on governan￿ or constitutional matters. 11