2025-03-31-accounts - Reflect Community Church

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REFLECT COMMUNITY CHURCH

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REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2025

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C Management Services 69 Velindre Road Whitchurch Cardiff CF14 2TF

REFLECT COMMUNITY CHURCH

FOR THE YEAR ENDED 31[ST] MARCH 2025

CHARITY INFORMATION

Trustees: Philip Davies Colin Prothero (appointed 6[th] June 2023) Paul Thomas Philip Barry Dolphin Nathan Scott Morgan Clive Cornish Charmaine Lloyd-Russel (appointed 5[th] March 2024) Charitable position: Charitable Incorporate Organisation no. 1198881 Governing Document: Foundation Constitution dated 9/5/22 Address for correspondence: Reflect Community Church & Centre Grand Avenue CARDIFF CF5 4HU Independent Examiner: Paul Burnell ACMI C Management Services 69 Velindre Road Whitchurch CARDIFF CF14 2TF Bankers: National Westminster Bank Plc

	CONTENTS
		Page
Charity Information		2
Trustees Report		3-5
Independent Examiners Report		6
Statement of Financial Activities		7
Statement of Assets and Liabilities		8
Notes to the Accounts		9

REFLECT COMMUNITY CHURCH

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31[st] MARCH 2025

The Trustees have pleasure in submitting the Report and Accounts for the year to 31[st] March 2025 .

Objects of the Charity

The object of the charity is the advancement of the Christian Faith and Gospel through the provision of services for prayer and worship. The charity also offers pastoral care for anyone who makes a request for care. The charity also performs a several outreach events in the community involving all generations. The charity also offers use of its building to appropriate organisations who are providing facilities for the community. The charity runs a community coffee shop known as Logos for which reasonable charges are made for the provision of the refreshments offered. The purpose of the coffee shop is to make links and offer support for members of the local community.

Structure, Governance and Management

Nature of organisation

The charity is constituted as a charitable incorporated organisation. It was formed and registered with the Charity Commission on 9 May 2022 (number 1198881)

Appointment of Trustees

The trustee body was formally established on the 9[th] May 2022 and since that time to date the trustees have sought to ensure that the composition of the trustees has sufficient people with the time and expertise to manage the charity effectively. As a newly formed charity new activities are being established on a regular basis requiring additional trustees.

Income

The income of the charity arises from three main sources. Contributions from the church members, income from the Logos Coffee Shop and grants from other Charitable organisations.

Risk Management

The charity is committed to ongoing assessment of the risks to which it and the Reflect Community Church. As new risks are identified risk assessments are undertaken and the appropriate actions taken. At the time that the charity was formed an insurance assessment was undertaken and a relevant Insurance Policy purchased.

Organisational Structure

The Trustees are responsible for all aspects of Reflect Community Church Centre relating to the fabric and maintenance of the building and coffee shop. The spiritual and pastoral

needs of the church are addressed by its Elders and other leaders who serve on a voluntary basis.

Responsibilities of the Trustees

Charity law requires the Trustees to prepare financial statements for each accounting year which give a true and fair view of the state of the charity and of its income and expenditure for the year.

We are required to:

Select suitable accounting policies and apply them consistently
Make judgements and estimates that are reasonable and prudent
State whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts
Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business

We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011. We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.

Our Aims and Objectives

The objective of the charity as previously stated is the advancement of the Christian Faith and the Gospel.

These objectives are achieved by the arrangement of a number of meetings at the Church that include a weekly Communion and All Age Service when all are invited to attend. There is also a weekly prayer and bible study time and at least one children’s activity each week.

The Logos Coffee shop is open several days of each week when a good number of the local community come in to enjoy friendship as well as refreshment.

Bibles and Christian Literature are provided free of charge upon request. This provision has brought about quite few very interesting conversations about the Christian Faith.

Special services are held throughout the year to commemorate Christmas, Easter, Harvest, Mothering Sunday and Father’s Day. Should other celebrations occur Special Services may be arranged.

Public Benefit requirement

In planning the activities the Trustees have applied the guidance issued by the Charity Commission on public benefit in December 2008.

Financial Review

The trustees of the newly formed trust meet on a regular basis when a detailed Financial Review is undertaken to ensure that the commitments of the Charity are being met.

Plans for Future Periods

The charity continues to look for opportunities to contribute to and enhance the spiritual and physical needs of our church and community.

Independent Examiner

Paul Burnell of CMS was appointed as the organisation’s independent examiner during the year.

This Report was approved by the Trustees on 22[nd] January 2026 and is signed on their behalf by

Paul Thomas Trustee

INDEPENDENT EXAMINERS REPORT

TO THE TRUSTEES OF

REFLECT COMMUNITY CHURCH

I report on the accounts of the Charity for the year ended 31[st] March 2025, which are set out on pages 4 to 7.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and 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; and
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 matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:

to keep accounting records in accordance with section 130 of the 2011 Act; and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act

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.

Paul Burnell

Paul Burnell ACMI 22[nd] January 2026 For and on behalf of:

C Management Services (trading name of C Mgmnt Services Ltd) 69 Velindre Road

Cardiff CF14 2TF

REFLECT COMMUNITY CHURCH

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 31[st] MARCH 2025

Note RECEIPTS Receipts from generated funds 2 Receipts from charitable activities 3 Other receipts 4 Interest received Total Receipts PAYMENTS Charitable activities 5 Total payments Net Receipts/(Payments) Transfer from old charity Fund balances at 1st April 2024 Fund balances at 31stMarch 2025	Unrestricted Funds £ Restricted Funds £ Total Funds 2025 £ Total Funds 2024 £ 16,235 - 16,235 16,527 12,636 - 12,636 28,185 15,000 - 15,000 19,100 - - - -
	43,871 - 43,871 63,812
	43,344 - 43,344 56,121
	43,344 - 43,344 56,121
	527 - 527 7,691 - - - - 17,143 - 17,143 9,452
	17,670 - 17,670 17,143

The notes on page 6 form part of these accounts.

REFLECT COMMUNITY CHURCH

STATEMENT OF ASSETS AND LIABILITIES

FOR THE YEAR ENDED 31[ST] MARCH 2025

1. Fixed Assets

Insurance 2025 £ The value of assets owned are: Buildings 1,418,411 Equipment 51,521 1,469,932 2. Bank & Cash Balances 2025 £ Cash at bank and in hand 17,670 17,670 3. Other Assets and Liabilities 2025 £ Assets Gift aid tax recovery not yet received 3,300 Liabilities Unbilled fee for Independent Examination 150	Value 2024 £ 1,338,123 48,604 1,386,727 2024 £ 17,143 17,143 2024 £ 1,700 150

The accounts were approved by the Trustees and signed on their behalf on 22[nd] January 2026

Paul Thomas

The notes on page 9 form part of these accounts.

REFLECT COMMUNITY CHURCH

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2025

1. Accounting Policies

The accounts have been prepared on a receipts and payments basis with a statement of assets and liabilities

2. Voluntary receipts Donations 3. Receipts from charitable activities Church Events Coffee shop Rental Income 4. Other Receipts Grants Other income 5. Charitable activities a. Direct Charitable Costs Coffee shop costs Sponsorship & missionary payments Other ministry costs b. Support and Administration Premises costs Insurance Administration and general expenses IT costs	Unrestricted Funds £ Restricted Funds £ Total 2025 £ Total 2024 £ 16,235 - 16,235 16,527
	16,235 - 16,235 16,527
	2,831 2,096 7,709 - - - 2,831 2,096 7,709 1,940 6,485 19,760
	12,636 - 12,636 28,185
	Unrestricted Funds £ Restricted Funds £ Total 2025 £ Total 2024 £ 15,000 - - 15,000 - 19,100 -
	15,000 - 15,000 19,100
	Unrestricted Funds £ Restricted Funds £ Total 2025 £ Total 2024 £ 2,424 - 2,424 15,251 20,298 4,094 - 20,298 4,094 18,847 301
	26,816 - 26,816 34,399
	11,835 - 11,835 14,403 1,625 - 1,625 1,430 2,441 - 2,441 5,442 627 627 447
	16,528 - 16,528 21,722

6. Staff and Trustees

The charity has no employed staff. Its activities are carried out by volunteers

Payments were made to Clive and Fiona Cornish during the year, totalling £15,000, which was given by The Laing Trust in support of their work in the church and the community.