**Gabalfa Baptist Church and Manse** Registered Charity Number 234763 **_____________________________________** **TRUSTEE REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[st] December 2025** **_____________________________________** **Gabalfa Baptist Church and Manse** Charity No 234763 For the Year Ending 31[st] December 2025 ## **CONTENTS** ||Page| |---|---| |Charity Information|3| |Trustees Report|4-6| |Independent Examiners Report|7| |Statement of Financial Activities|8| |Statement of Assets and Liabilities|9| |Notes to the Accounts|10-11| Page 2 **Gabalfa Baptist Church and Manse** Charity No 234763 For the Year Ending 31[st] December 2025 ## **CHARITY INFORMATION** **Trustees:** Mr Alun Howells Mr Lee Jones Mr Samuel Smith Mr Clayton Piper Mr Aron Williams (Resigned 1[st] February 2026) **Pastor:** Lee Jones **Charitable position:** Registered Charity Number 234763 **Address for correspondence:** Gabalfa Baptist Church and Manse, North Road, Cardiff, CF14 3BJ **Independent Examiner:** Nicola Lewis EasyBooks (Wales) Ltd Unit 4 Dragon 24 North Dock Llanelli SA15 2LF Page 3 **Gabalfa Baptist Church and Manse** Charity No 234763 For the Year Ending 31[st] December 2025 ## **Annual Report of the Trustees** ## **Charity Details** Name: Gabalfa Baptist Church and Manse Registered: 18[th] October 1966 Organisation Type: Registered Charity ## **Structure, Governance and Management** Gabalfa Baptist Church and Manse (“Gabalfa Baptist Church”) is led on a day-to-day basis by the Elders. The Elders/Trustees on 31[st] December 2025 were: Mr Alun Howells Mr Lee Jones Mr Samuel Smith Mr Clayton Piper Mr Aron Williams New Elders/Trustees are brought to the attention of the church at a members’ meeting. In 2025, we held three meetings of church members (including the annual general meeting). At members’ meetings, we pray for the church and update the members concerning the activities of the church. We also held a special members’ meeting to get agreement from the members regarding the sale of the Manse at 1 Pen-Y-Bryn Way and use of its proceeds for the general charitable purpose of the church and in particular for repairs and renovations of the Church building. ## **Activities and objectives** The purpose of Gabalfa Baptist Church is to worship the Living God and to build together a group of people who love and serve each other and make Jesus Christ known. This is done through preaching and teaching, as we are led by Jesus Christ through his Word revealed in the Bible, and also through sharing our lives together. ## **Achievements and Performance** During 2025, we continued the activities of the previous year. Sundays and Wednesday meetings continued to be the heartbeat of our Church life. We met twice each Sunday, in the morning and evening, to receive the means of grace. The Sunday evening service continued to proclaim the good news of Jesus Christ with regular testimonies from members. We met to pray beforehand for the gospel service. We were encouraged to see many visitors from the local community in regular attendance and members inviting their friends and family. We held _Meet Jesus_ services in March. We met each Wednesday and enjoyed food together (6.30-7.15pm) before coming together to pray for each other and the work of the church (7.15-8pm). We prayed for our neighbours throughout 2025, praying for opportunities to get to know our neighbours and witness in the places where we live. We held two prayer weeks, in February and September. Page 4 **Gabalfa Baptist Church and Manse** Charity No 234763 For the Year Ending 31[st] December 2025 We continued to read a different book or books of the Bible each month and come together to share how God had spoken to us as a church, coming to the end of our fifth cycle of reading the whole Bible together and seeing Jesus in all the Bible. The children of the church continued to have a focal point in our church life. Gen-G met each Tuesday after school in term time. This youth club is for 4-17 year olds. The older children stay for Top Gen-G for more focussed time, activities and to eat together which included going to members' homes. We again held _Smashing Pumpkins_ , a fun alternative to Halloween for the children of the church (but very much open to all the church). Building on the previous year, we continued to hold our Branch Community Cafe each Monday (10am-12pm) in term time at the church premises and it was good to see regular members of the community attending and also attending on Sundays. At Easter, we held Good Friday and Easter Sunday celebrations, celebrating Jesus’s death and resurrection. At Christmas we held 3 candlelit carol services including one on Christmas Eve and a Christmas morning service. There was a good turnout as usual, and we pray for the fruit of salvation in our community and for Jesus to add to his church. We had two _All in Sundays_ in 2025 (in February and October), spending the whole day together enjoying various activities. We had a number of baptisms in 2025, including 5 young people during the _All in Sunday_ service in October. We were also grateful to hold thanksgiving services for newborns in the church. We continued Hospitality Sunday, where members open their homes one Sunday a month to offer hospitality to fellow members and visitors, and held a church lunch once a month. We also held a Music Day on 16 November - and learnt that the Father sings over us, the Son sings as he saves us and the Spirit makes all things sing - and a Music Night on 23 November (another church highlight), with members of church sharing a musical item. We held a Church holiday in Hill House, Somerset, for 3 nights in May, with a focus on being Cross Wired. This was a great opportunity to deepen relationships in church life. It was also a joy to recognise 6 deacons before the church to serve in our church life. In 2025 we had around 100 members. We’re grateful for all the members who give their time to come and serve. The Trustees confirm that they have complied with the duty in the Charities Act 2011 to have due regard to the Charity Commission’s general guidance on public benefit. The Church provides public benefit in the provision of a place of worship. The Church seeks to fulfil its charitable objectives in the advancement of the good news of Jesus Christ, who loved us and gave Himself for us. ## **Financial review and reserves policy** With a largely self-sustaining income, backed up by strong reserves, the Church aims to maximise its charitable expenditure whilst prudently managing its infrastructure. During 2025 our income was £180,551 and expenditure was £205,722 giving a deficit of £25,171. Our income was mainly received from gifts given by church members and from claiming gift aid. The Trustees are aware of the need to accumulate sufficient reserves such that the Church can continue in operation during any short-term of shortfall. The reserves level at the end of Page 5 **Gabalfa Baptist Church and Manse** Charity No 234763 For the Year Ending 31[st] December 2025 2025 was £70,591. The Trustees consider that there are no material uncertainties about the Church’s ability to continue for the next 12 months. On behalf of the Trustees: ## _A. Howells_ Authorised by the Trustees on 16 April 2026 Page 6 **Gabalfa Baptist Church and Manse** Charity No 234763 For the Year Ending 31[st] December 2025 ## **INDEPENDENT EXAMINERS REPORT to the Trustees of** ## **Gabalfa Baptist Church and Manse** I report on the accounts of the Trust for the year ended 31 December 2025, which are set out on the following pages. ## **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. Signed: Nicola Lewis on 10[th] June 2026 Page 7 **Gabalfa Baptist Church and Manse** Charity No 234763 For the Year Ending 31[st] December 2025 ## **Receipts and Payments Account** |Note
**INCOME**
2
Donations Received
Grants Received
Tax from Gift Aid
Bank Interest Received
Church Holiday Income
Rent Income
Event Income
Other Income
**TOTAL INCOME**
**EXPENDITURE**
**Charitable Expenditure**
3
Management, Administration & Ministry
**TOTAL Expenditure**
NET INCOME Before transfers
Transfers Between Funds
NET INCOME After transfers
**NET MOVEMENT IN FUNDS**
Total Funds Brought Forward
Total Funds Carried Forward|**Unrestricted**
**Funds**
114,284
0
17,475
761
8,736
5,008
15,442
45|**Restricted**
**Funds**
18,800
0
0
0
0
0
0
0|**Restricted**
**Funds**
18,800
0
0
0
0
0
0
0|**Total**
**Funds**
133,084
0
17,475
761
8,736
5,008
15,442
45|**Total**
**Funds**|**Total**||**last year**
131,490
0
29,446
641
3,271
9,069
19,435
51| |---|---|---|---|---|---|---|---|---| |||||||||| ||161,751||18,800|180,551||||193,402| ||167,542||38,179|205,722||||189,225| ||167,542||38,179|205,722||||189,225| |||||||||| ||(5,791)|(19,379)||(25,171)||||4,177| ||(2,619)
(8,410)|2,619
(16760)||0
(25,171)||||0
4,177| ||**(8,410)**|**(16,760)**||**(25,171)**||||**4,177**| ||_0_
76,502
68,091|_0_
19,260
2,500||_0_
95,762
70,591||||_0_
91,584
95,762| Page 8 **Gabalfa Baptist Church and Manse** Charity No 234763 For the Year Ending 31[st] December 2025 ## **Statement of Assets and Liabilities** As at 31st December 2025 ## **1. Fixed Assets** The Value of assets including equipment held by the charity at their insured value are as follows: |Equipment, Contents & Building
Manse
**2. Bank and Cash Balances**
Current & Deposit Accounts
**3. Other Assets and Liabilities**
Assets:
Gift Aid tax not yet received - Not yet Claimed
Gift Aid Not received - Claim submitted not paid - Worker
Gift Aid Not received - Claim submitted not paid - Main
GA for unrestrcited tithe taken on Zettle
GA for worker tithe given on Zettle
Liabilities:
Fee for Independent Examination
PAYE due to HMRC
Pension Due to Pension Funds
Manse loan||**This Year**
10,758,494
526,848
11,285,342
**This Year**
70,591
70,591
**This Year**
21,036
4,449
12,405
3,599
380
41,868
875
766
1,034
0
2,675|**Last Year**
10,149,521
526,848|**Last Year**
10,149,521
526,848| |---|---|---|---|---| ||||10,676,369|| |||||**Last Year**| |||||95,762| |||||95,762| |||||**Last Year**| |||||27,144| |||||27,144| |||||840
0
0
0| |||||840| The financial statements were approved by the Board and were signed on its behalf by: Signed by………………………………………. .......... Print Name………………………………………........... **On behalf of the board of Trustees** Date........................................ Page 9 **Gabalfa Baptist Church and Manse** Charity No 234763 For the Year Ending 31[st] December 2025 ## **Notes to the Accounts** ## **1. Accounting Policies** The accounts have been prepared on a Receipts and Payments basis with a Statement of Assets and Liabilities. ## **2. Charitable Income** Donations received are from regular offerings and gifts, the tax rebates from gift aid are the amounts received during this year. ## **3. Charitable Expenditure** |Employee Costs
Visiting Speakers
Sound, Music & Visual
Events & Activities
Special Projects
Postage, stationery & admin
Telephone & Internet
Conferences, Travel & Training
Rent, Rates and other premises costs
Repairs, Maintenance & Cleaning
Fixtures & Fittings premises
Small Equipment
Kitchen
Insurance
Professional Fees
Book keeping, Accounting & IE Fees
Subscriptions
Manse & Chapel flat
Bank & Zettle Charges
Miscellaneous
Donations, Gifts & Appreciation|Unrestricted
Funds
Restricted
Funds|
Total This
Year|
Total Last
Year| |---|---|---|---| ||63,147
38179
150
0
1,703
0
36,882
0
1,900
0
5,632
0
965
0
2,863
0
13,822
0
10,668
0
7,532
0
685
0
875
0
7,129
0
0
0
6,353
0
2,905
0
0
0
784
0
0
0
3,546
0|101,327
150
1,703
36,882
1,900
5,632
965
2,863
13,822
10,668
7,532
685
875
7,129
0
6,353
2,905
0
784
0
3,546|85,794
260
1952
25550
24326
2,020
974
1,575
10,993
2,212
0
1,025
1,771
6,213
303
3,844
1,525
17,149
650
0
1,087| ||167,542
38179|205,722|189,225| Page 10 **Gabalfa Baptist Church and Manse** Charity No 234763 For the Year Ending 31[st] December 2025 ## **4. Staff and Trustees** The charity had three employed staff members during this year. Its activities are generally carried out by volunteers. No staff member received salaries at a rate of more than £60,000 per annum. Two of the trustees, Sam Smith and Lee Jones receive salaries of £34,954 & £50,586 respectively in their capacity as pastors of the church. They are both also trustees on a voluntary basis and unpaid for this position. ## **5. Fund Analysis** The restricted funds represent amounts received for specific purposes and the movements in the year are as follows: |**General Funds**
Unrestricted Income
**Restricted Funds**
Jeans Fund - Legacy left towards
creche playroom - unspent as at 2025
Worker Fund - Assistant pastor|Opening
Balance|
Receipts Payments
Transfers|
Receipts Payments
Transfers|
Receipts Payments
Transfers|Closing
balance| |---|---|---|---|---|---| ||76,502|161,751
167,542
(2,619)|||68,091| ||2,500
16,760|0
0
18,800
38,179
2,619|||2,500
0| ||19,260|18,800
38,179
2,619|||2,500| ||||||| ||95,762|180,551|205,722|0|**70,591**| Page 11