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2025-08-30-accounts

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Trustees’ Annual Report

The trustees present their report for the period ended 31[st ] August 2025. The Financial Statements for the same period are appended. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting for Charities” Issued in March 2005.

Reference Details

Name: Resource SWGP Registered Number: 1207511 Address: c/o Highfields Church, Monthermer Road, Cardiff, CF24 4QW Trustees: Pete Harris (Chair), Appointed Chair 13/05/2025 Jon Reeves Michael Teutsch John Perry Matt Bownds Bank: Cooperative Bank.

Structure, Governance and Management

Resource SWGP was established as a foundation Charitable Incorporated Organisation, registered on 18[th] November 2024 with a constitution as the governing document. The CIO took over the running of an existing ministry also called Resource, which had previously been part of Highfields Church.

Should the need arise, new trustees will be appointed for a term of two years by the existing trustees taking full account of the individual’s relevant skills, knowledge and experience. Any new trustees will be appropriately trained in respect of their responsibilities and the procedures of the charity.

The charity is administered by the trustees and did not employ any staff during 2024.

It is not considered that the charity is exposed to major risks, but this is continually reviewed and should any such be identified, mitigating procedures will be devised and implemented.

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Objectives and Activities

The objects of the charity as set out in the constitution are:

The objects of Resource SWGP are for the public benefit to advance the Christian religion, in particular but not exclusively by providing a Christian education programme to enable those involved and wishing to become involved in working with local churches to be more effective in their ministry.

The main activities of Resource SWGP since its formation have been running a Christian training programme covering the basics of Christian theology and church history along with equipping students with practical ministry and leadership skills.

Achievements and Performance

Achievements this year included the setting up of Resource SWGP as a charity, transferring the management of the programme from Highfields Church to the trustees. During the course of the year, the programme also moved location to the Dalton Street community centre, a more suitable space to accommodate future larger cohorts. This space is kindly provided free of charge by Highfields Church.

Michael Teutsch retired as director of the course, and the board expresses gratitude for his leadership and vision over the last eight years he has served. John Perry was appointed as the new director and will take up the position from September 2025.

In the academic year 2024-25, a cohort of a dozen students studied the Bible and learned how to teach it to others. Students attended the course from many different churches spread across South Wales, most travelling to study in person each week during term time and others joining via online conferencing. Students included church workers, trainees, home group leaders and lay preachers, as well as church members who were retired, or able to take time off from work to come on the course.

The course was delivered by a team of around fifteen volunteer tutors, made up of pastors, church workers and specialists from across South Wales. Students from the course graduated into a number of fields, some pursuing further theological study, others returning to the workplace, and others planning to return to continue study with Resource in the 2025-26 academic year.

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Financial Review

Resource SWGP gratefully acknowledges generous donations from the following churches:

There has been a surplus of income over expenditure in the current year.

Plans for Future Periods

The trustees plan to establish another cohort for the 2025-26 academic year, aiming to grow the total number of students, along with the breadth of churches from which students are sent. Resource SWGP will also seek to establish more partnerships with churches,

The trustees also plan to employ John Perry in the role of Director for one day per week, beginning from September 2025.

The trustees will develop and adopt their own safeguarding policy, along with other relevant policies in the coming year, having operated under those of Highfields up to this point.

Reserves Policy

The trustees would consider it prudent to retain three month’s operating costs as a reserve which would equate to approximately £1,500.

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Declaration

Statement of the Trustee’s Responsibilities

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution 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, including income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

As the income of the charity fell well below the threshold for the requirement for an Independent Examination, the trustees have decided that this is not necessary.

The trustees declare that they have approved the trustees’ report above by correspondence in July 2026.

Signed on behalf of the trustees:

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SIGN
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Pete Harris Chair of Trustees

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Financial Statements

Statement of Financial Activities for the period to 31st August 2025

Incoming Resources
Grants
Churches
Students
Fees
Other Income
Total Incoming Resources
Resources Expended
Charitable Activities
Expenses
General
Speaker Fees
Depreciation
Governance Costs
Total Resources Expended
Net movements in funds
Reconciliation of Funds
Total funds brought forward
Total Funds Carried Forward
Balance Sheet
as at 31st August 2025
Fixed Assets
Current Assets
Sundry Debtors
Cash in Bank
Creditors
Amounts falling due within 1 year
Net Current Assets
Net Assets
Funds
General Fund
Total Funds
Incoming resources from
General
Prior Year
Funds
Funds
£
£
8,000
n/a
900
n/a
n/a
8,900
n/a
28
n/a
451
n/a
n/a
n/a
479
n/a
8,421
n/a
n/a
8,421
n/a
£
£
1,480
3,566
n/a
6,941
n/a
6,941
n/a
n/a
6,941
n/a
8,421
n/a
8,421
n/a
8,421
n/a

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Notes to the Financial Statements for the period ended 31[st] August 2025

1. Accounting Policies

a. Basis of preparing the financial statements

The trustees have identified no material uncertainties that may cast significant doubt about the ability of the charity to continue as a going concern.

Therefore, the financial statements have been prepared on a going concern basis.

b. Accounting convention

The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice (2005), Accounting and Reporting by Charities.

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the resources and the amount can be quantified with reasonable accuracy.

Expenditure is accruals basis and has been accounted for under headings that aggregate all cost relating to the category.

Costs of generating funds comprise those costs directly attributable to raising funds through activities .

f. Governance costs

Governance costs include direct and related support costs relating to the governance infrastructure allowing the charity to generate information required for public accountability.

g. Taxation

The charity is exempt from tax on its charitable activities.

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

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2. Governance Costs

Relate to safeguarding and insurance costs.

3. Trustees Remuneration and Expenses No amounts were paid to trustees for remuneration or reimbursement of expenses.

4. Transactions with related parties

There were no transactions with related parties.

These financial statements were approved by the Board of Trustees in July 2026 and were signed on its behalf by

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SIGN
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Pete Harris, Trustee

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