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2023-12-31-accounts

Penuel Baptist Chapel References and Administrative Details

Registered Address: 1 Penuel Street, Carmarthen, SA31 1NH Charity Registration Number: 238795

Trustees

Mr Eilir Jones Mr Samuel Edwards Rev Dafydd Aron Treharne Mr Nigel Davies

Bankers HSBC Carmarthen

Independent Examiner

LHP Accountants

Annual Report for 2023

The trustees present their Annual Report for 2023

Structure, Governance and Management

The Charity is governed by its constitution, members of the church are accepted following a membership course with the minister in accordance with the constitution which requires them to be or to have been publicly baptised on the profession of faith in Jesus Christ.

The members’ meeting takes place a minimum of three times per year and has responsibility for the overall policy of the church. The members appoint the deacons (some of whom are the trustees of the church) who, together with the minister, meet together once a month to manage the day to day running of the church’s work and witness, and the financial and legal aspects of the charity.

All members are encouraged to take an appropriate part in the spiritual and practical tasks involved in the furtherance of the charitable objective. Relevant matters are submitted for consideration of the church meeting beforehand and are discussed and decided upon in the course of the meeting. Decisions are usually arrived upon by consensus, with a member proposing and another seconding the decision. Larger decisions are usually broached across multiple meetings, leaving time for prayerful consideration, with the final decision made by a show of hands.

Objectives and Activities

The principal purpose of the charity is the advancement of the Christian faith according to the principles of the Baptist denomination to include the advancement of education, community service and such other general charitable purposes in such parts of the United Kingdom and the world as the church shall determine. The motto of the church is; Knowing Christ and Making Him Known. To achieve the principal objective, which is set out above, the church provides a variety of activities both to its membership and to the community generally. The aim is to show the love of Jesus Christ in both word and deed and to bring people into a closer relationship with Him as living Lord. Central to the work and witness of the church is the provision of regular public services of Christian worship. These services take place each Sunday with a Welsh language service with simultaneous translation at 10.30 am and an English language service at 5.00 pm. In these services there are periods of singing worship songs, prayer and a sermon preached from the Bible. During the morning service there is a Sunday school led by members of the church which takes place during the main service following the children's talks. Communion is observed once a month in both services.

The church seeks to be a friendly and welcoming community, and anybody is welcome to attend any of these services, and are welcome to stay for teas and coffees after the service. The church meets together on Wednesday evenings for the prayer meeting.

The church runs a series of fellowship groups for the growth of faith and discipleship at a range of times and places and further details of these can be obtained from the deacons on request, or at the Sunday worship services.

The church also arranges a 5 a side football game once a month and ‘crafternoon’ session where attendees create crafts together. These are opportunities for people from outside of the church to be introduced to church life and hear the gospel.

During the year the church also had ‘one off’ outreach events such as a fireworks night, a quiz, a carol service, two film nights and an event for a guest speaker to share his experience of relying on God throughout a period of bereavement. These events are excellent opportunities to introduce newcomers to the church.

The church operates systems to ensure that all people working with children and vulnerable adults are appropriately vetted by the Disclosure and Barring Service.

The church has read the Charity Commission guidance on public benefit and is satisfied that the activities outlined above clearly demonstrate that the charity is providing a benefit to the public.

Achievements and Performance

The church does not measure the success of its programmes only in numbers, including financial numbers, but also in less tangible areas like fellowship and encouragement. The Trustees recognise that these are difficult to measure but believe that 2023 was a positive year in the life of the church, and that it will be able to pursue its mission purposes in 2024 with renewed enthusiasm. Having gone through the large period of upheaval with the COVID 19 pandemic, by the end of 2023 the activity level in the church, although different, is to a comparable level as in 2019.

One person was baptised and received into church membership during the year with an additional 4 people being accepted into membership after attending for a period of time. One church member died during this year. As of 31 December 2023 the membership stood at 52 compared to 49 last year. Average attendance at Sunday services have seen significant increases.

Financial Review

The church continues to raise the funds which it needs to carry on its activities from within its own membership and congregation. No wider public appeal was made for funds during the year. Income received from giving increased from £51,000 in 2022 to £67,000 in 2023.

The most significant expense related to the position of the Rev Aron Treharne as minister of the church, to lead and co-ordinate the church’s activities including the Sunday services, to provide pastoral care for the congregation and other people, and to equip and encourage the membership in their life, Christian witness and service.

The church expressed its part in the life of the wider church by making donations totalling £6,500 to national and international Christian organisations and societies with Christian aims and objectives compatible with the church’s own charitable purpose.

The church is heavily dependent on its membership serving as volunteers in all aspects of the church’s activities, many of which run with little or no impact on the church’s expenditure, but nevertheless contribute substantially to the achievement of the church’s objectives.

Total expenditure (excluding funds transfers between accounts) increased from £65,000 in 2022 to £75,000 in 2023 due to increases in operational costs and a growth in outreach initiatives and children’s activities.

The financial results for the year, together with a summary of the accounting policies adopted, are set out in the accompanying Financial Statement.

Reserves Policy

The trustees have established a Reserves Policy to enable the church to function effectively and meet its obligations in the event of a decline in income or a major cost.

The Reserves Policy of Penuel church is to hold six months of all expenditure to allow the church to adapt to any changes in income or expenditure. The trustees currently believe this amount to be in the range of £35,000 to £40,000.

As of 31[st] December 2023, the church held total reserves of £294,000 of which:

Surplus reserves amounted to £58,000. Although these surplus reserves are not currently designated for the building fund, the trustees believe that it is wise to retain these reserves as they may be required for the purchase of land or a building.

This policy will be reviewed annually.

Capel Bedyddwyr Penuel

Cyfeiriadau a manylion gweinyddol

Cyfeiriad Cofrestredig: 1 Stryd Penuel, Caerfyrddin, SA31 1NH Rhif Elusen Gofrestredig: 238795

Ymddiriedolwyr

Mr Eilir Jones Mr Samuel Edwards Y Parch Dafydd Aron Treharne Mr Nigel Davies

Bancwyr

HSBC Caerfyrddin

Archwilwyr Annibynnol

Cyfrifwyr LHP

Adroddiad Blynyddol 2023

Mae’r ymddiriedolwyr yn cyflwyno eu Hadroddiad Blynyddol ar gyfer 2023

Strwythur, Llywodraethu a Rheoli

Llywodraethir yr elusen gan ei chyfansoddiad, derbynnir aelodau'r eglwys yn dilyn cwrs ymaelodi gyda'r gweinidog yn unol â'r cyfansoddiad sy'n gofyn eu bod wedi eu bedyddio neu’n cael eu bedyddio yn gyhoeddus ar broffesiwn ffydd yn Iesu Grist.

Cynhelir cyfarfod yr aelodau o leiaf dair gwaith y flwyddyn ac mae'n gyfrifol am bolisi cyffredinol yr eglwys. Mae'r aelodau yn penodi'r diaconiaid (rhai ohonynt yn ymddiriedolwyr yr eglwys) sydd, ynghyd â'r gweinidog, yn cyfarfod â'i gilydd unwaith y mis i reoli gwaith a thystiolaeth yr eglwys o ddydd i ddydd, ac agweddau ariannol a chyfreithiol yr elusen.

Anogir pob aelod i gymryd rhan briodol yn y gorchwylion ysbrydol ac ymarferol sy'n gysylltiedig â hyrwyddo'r amcan elusennol. Cyflwynir materion perthnasol i'w hystyried o flaen llaw, fe'u trafodir a phenderfynir arnynt yn ystod y cyfarfod. Fel arfer, gwneir penderfyniadau ar sail consensws, gydag aelod yn cynnig ac un arall yn eilio'r penderfyniad. Fel arfer, trafodir penderfyniadau mwy sylweddol dros sawl cyfarfod, gan roi amser i ystyriaeth weddigar, a'r penderfyniad terfynol yn cael ei wneud drwy godi llaw.

Amcanion a Gweithgareddau

Prif bwrpas yr elusen yw hyrwyddo'r ffydd Gristnogol yn ôl egwyddorion enwad y Bedyddwyr i gynnwys hyrwyddo addysg, gwasanaeth cymunedol a dibenion elusennol cyffredinol eraill yn y rhannau hynny o'r Deyrnas Unedig a'r byd a bennir gan yr eglwys. Arwyddair yr eglwys yw; Adnabod Crist a'i wneud yn hysbys.

Er mwyn cyflawni'r prif amcan, a nodir uchod, mae'r eglwys yn darparu amrywiaeth o weithgareddau i'w haelodau ac i'r gymuned yn gyffredinol. Y nod yw dangos cariad Iesu Grist ar air a gweithred, a dod â phobl i berthynas agosach ag ef yn Arglwydd byw.

Yn ganolog i waith a thystiolaeth yr eglwys mae darparu gwasanaethau cyhoeddus rheolaidd o addoliad Cristnogol. Cynhelir y gwasanaethau hyn bob dydd Sul gyda gwasanaeth Cymraeg gyda chyfieithu ar y pryd am 10.30am a gwasanaeth Saesneg am 5.00pm. Yn y gwasanaethau hyn ceir cyfnodau o ganu caneuon addoliad, gweddi a phregethu pregeth o'r Beibl. Yn ystod y gwasanaeth boreol mae ysgol Sul dan arweiniad aelodau o'r eglwys sy'n cael ei chynnal yn ystod y prif wasanaeth yn dilyn trafodaethau'r plant. Dathlir cymundeb unwaith y mis yn y ddau wasanaeth. Mae'r eglwys yn ceisio bod yn gymuned gyfeillgar a chroesawgar, ac mae croeso i unrhyw un fynychu unrhyw un o'r gwasanaethau hyn, ac mae croeso iddynt aros am de a choffi ar ôl y gwasanaeth. Mae'r eglwys yn cyfarfod gyda'i gilydd ar nos Fercher ar gyfer y cyfarfod gweddi. Mae'r eglwys yn cynnal cyfres o grwpiau cymdeithas ar gyfer tyfu mewn ffydd ac fel disgyblion ar wahanol adegau ac mewn gwahanol leoliadau a gellir cael rhagor o fanylion am y rhain gan y diaconiaid ar gais, neu yn yr oedfaon ar y Sul.

Mae'r eglwys hefyd yn trefnu gêm bêl-droed 5 bob ochr unwaith y mis a sesiwn ‘crefftus’ lle mae'r mynychwyr yn creu crefftau gyda'i gilydd. Mae'r rhain yn gyfleoedd i bobl o'r tu allan i'r eglwys gael eu cyflwyno i fywyd yr eglwys a chlywed yr efengyl.

Yn ystod y flwyddyn cafodd yr eglwys ddigwyddiadau efengylu 'un-tro' hefyd, megis noson tân gwyllt, cwis, gwasanaeth carolau, dwy noson ffilm a digwyddiad i siaradwr gwadd rannu ei brofiad o ddibynnu ar Dduw drwy gydol cyfnod o brofedigaeth. Mae'r digwyddiadau hyn yn gyfle gwych i gyflwyno newydd-ddyfodiaid i'r eglwys.

Mae'r eglwys yn gweithredu systemau i sicrhau bod pawb sy'n gweithio gyda phlant ac oedolion bregus yn cael eu harchwilio'n briodol gan y Gwasanaeth Datgelu a Gwahardd. Mae'r eglwys wedi darllen canllawiau'r Comisiwn Elusennau ar fudd cyhoeddus ac mae'n fodlon bod y gweithgareddau a nodir uchod yn dangos yn glir bod yr elusen yn darparu budd i'r cyhoedd.

Cyflawniadau a Pherfformiad

Nid yw'r eglwys yn mesur llwyddiant ei rhaglenni mewn niferoedd yn unig, gan gynnwys ffigurau ariannol, ond hefyd mewn meysydd llai diriaethol megis cymdeithas a chalondid. Mae'r Ymddiriedolwyr yn cydnabod ei bod yn anodd mesur y rhain ond yn credu bod 2023 wedi bod yn flwyddyn gadarnhaol ym mywyd yr eglwys, ac y bydd hi’n gallu parhau â dibenion ei chenhadaeth yn 2024 gyda brwdfrydedd newydd. Ar ôl mynd trwy gynnwrf mawr yn sgil pandemig COVID 19, erbyn diwedd 2023 mae lefel gweithgarwch yr eglwys, er yn wahanol, ar lefel gymharol ag yn 2019.

Cafodd un person ei fedyddio a'i dderbyn yn aelod o'r eglwys yn ystod y flwyddyn a 4 o bobl ychwanegol wedi eu derbyn yn aelodau ar ôl mynychu am gyfnod. Bu farw un aelod o'r eglwys yn ystod y flwyddyn hon. Ar 31 Rhagfyr 2023 roedd 52 o aelodau o’u gymharu â 49 llynedd. Bu cynnydd sylweddol o ran cyfartaledd presenoldeb mewn gwasanaethau ar y Sul.

Adolygiad Ariannol

Mae'r eglwys yn parhau i godi'r arian y mae ei angen arni i barhau â'i gweithgareddau o'i haelodaeth a'i chynulleidfa ei hun. Ni wnaed apêl gyhoeddus ehangach am arian yn ystod y flwyddyn. Cynyddodd yr incwm a gafwyd o roddion o £51,000 yn 2022 i £67,000 yn 2023.

Roedd y gost fwyaf arwyddocaol yn ymwneud â swydd y Parch. Aron Treharne yn weinidog ar yr eglwys, i arwain a chydlynu gweithgareddau'r eglwys gan gynnwys gwasanaethau'r Sul, i ddarparu gofal bugeiliol i'r gynulleidfa ac eraill, ac arfogi ac annog yr aelodaeth yn eu bywyd, eu tystiolaeth a’u gwasanaeth Cristnogol.

Mynegodd yr eglwys ei rhan ym mywyd yr eglwys ehangach drwy roi cyfanswm o £6,500 i sefydliadau a chymdeithasau Cristnogol cenedlaethol a rhyngwladol gydag amcanion a nodau Cristnogol sy'n gydnaws â phwrpas elusennol yr eglwys hithau.

Mae'r eglwys yn ddibynnol iawn ar ei haelodau sy’n gwasanaethu’n wirfoddolwyr ym mhob agwedd ar weithgareddau'r eglwys, ac mae llawer ohonynt yn rhedeg heb fawr ddim effaith ar wariant yr eglwys, ond serch hynny yn cyfrannu'n sylweddol at gyflawni amcanion yr eglwys.

Cynyddodd cyfanswm gwariant (ac eithrio trosglwyddiadau arian rhwng cyfrifon) o £65,000 yn 2022 i £75,000 yn 2023 oherwydd cynnydd mewn costau gweithredol a thwf mewn mentrau efengylu a gweithgareddau plant.

Nodir canlyniadau ariannol y flwyddyn, ynghyd â chrynodeb o'r polisïau cyfrifo a ddilynir, yn y Datganiad Ariannol cysylltiedig.

Polisi Arian wrth Gefn

Mae'r ymddiriedolwyr wedi sefydlu Polisi Arian Wrth Gefn i alluogi'r eglwys i weithredu'n effeithiol a bodloni ei rhwymedigaethau pe bai incwm yn dirywio neu gost fawr yn dod i’w rhan.

Bydd Polisi Arian wrth Gefn eglwys Penuel yn cynnal chwe mis o'r holl wariant er mwyn caniatáu i'r eglwys addasu i unrhyw newidiadau mewn incwm neu wariant. Ar hyn o bryd mae'r ymddiriedolwyr yn credu bod y swm hwn rhwng oddeutu £35,000 a £40,000.

Ar 31 Rhagfyr 2023, roedd gan yr eglwys gyfanswm o £294,000 ac o hwn: Dynodwyd £134,000 ar gyfer cronfa adeiladu'r eglwys Dynodwyd £60,000 ar gyfer prosiect hyfforddiant bugeiliol yr eglwys Roedd swm cyfyngedig o £2,000

Cyfanswm yr arian dros ben oedd £58,000. Er nad yw'r cronfeydd dros ben hyn wedi'u dynodi ar gyfer y gronfa adeiladu ar hyn o bryd, mae'r ymddiriedolwyr o'r farn ei bod yn ddoeth cadw'r cronfeydd wrth gefn hyn gan y gallai fod eu hangen arnynt i brynu tir neu adeilad.

Caiff y polisi hwn yn cael ei adolygu'n flynyddol.

EGLWYS PENUEL | PENUEL CHURCH

ENW’R ELUSEN | CHARITY NAME:

EGLWYS FEDYDDIEDIG PENUEL, CAERFYRDDIN – DELIR Y CRONFEYDD YMDDIRIEDOLAETH A’R EIDDO YN GYSYLLTIAD Â HYN

PENUEL BAPTIST CHAPEL, CARMARTHEN

– TRUST FUNDS AND PROPERTY HELD IN CONNEXION THEREWITH

RHIF YR ELUSEN | CHARITY NUMBER:

238795

DATGANIAD ARIANNOL AR GYFER Y FLWYDDYN HYD 31 RHAGFYR 2023

FINANCIAL STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2023

PARATOWYD GAN | PREPARED BY: SARAH MOSES

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ARCHWILIWYD GAN | EXAMINED BY: SAMANTHA HART, LHP ACCOUNTANTS, CARMARTHEN

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EGLWYS FEDYDDIEDIG PENUEL, CAERFYRDDIN

DATGANIAD ARIANNOL AR GYFER Y FLWYDDYN HYD 31 RHAGFYR 2023

Y CYFRIF CYFFREDINOL DERBYNIADAU A THALIADAU

Derbyniadau (£) 2023 2022 Nodyn
Rhoddion cyffredinol 67175.00 51279.00
Rhoddion eraill 710.35 0.00 2
Treth incwm a adenillwyd ar roddion 29141.38 0.00 3
Gwerthiannau 132045.05 0.00 4
Rhent 0.00 2742.00
Trosgwlyddiadau o gyfrifon eraill 15507.06 2426.22 5
Codwyd ar gyfer achosion eraill 460.00 0.00 6
Rhoddion (donations) 60000.00 0.00 7
Ad-daliadau 414.51 385.30 8
Bondiau Cornerstones 0.00 498.00
Cyfanswm y derbyniadau 305453.35 57330.52
Taliadau (£) 2023 **2022 ** Nodyn
Gweinidog 35388.35 33765.05 9
Gweinidogaethau eraill 880.00 750.49 11
Digwyddiadau efengylu 3214.46 0.00 12
Costau gweithredol eraill 6704.75 4181.64 13
Cynnal a chadw’r capel a’r tai 20874.62 21705.51 14
Swm a drosglwyddwyd i achosion eraill 6486.00 3920.00 15
Trosglwyddiadau i Gyfrif Rhif 2 60.44 60.00 16
Trosgwlyddiadau i'r Cyfrif Wrth Gefn 57633.28 0.00 17
(newydd)
Trosglwyddiadau i'r Cyfrif yr Adeiladau 152045.05 0.00 18
Anrhegion 151.94 220.00 19
Cyfanswm y taliadau 283438.89 64602.69
Derbyniadau / (taliadau) net ar gyfer 2023 £22,014.46
Yn eithrio trosgwlyddiadau ariannol £216,246.20
Balans ariannol ar 31 Rhagfyr 2022 £62,369.40
Balans ariannol ar 31 Rhagfyr 2023 £84,383.86

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CYFRIF RHIF 2 (YSGOL SUL)

Derbyniadau (£) 2023 2022 Nodyn
Trosglwyddiadau o’r Cyfrif Cyffredinol 60.44 60.00 20
Arian parod o Mwncis Myrddin 10.35 0.00
Cyfanswm y derbyniadau 70.79 60.00
Taliadau (£) 2023 **2022 ** Nodyn
Gwersyllau 825.00 300.00
Costau Ysgol Sul 226.79 66.76 21
HSBC 60.44 60.00
Cyfanswm y taliadau 1112.23 426.76
Derbyniadau / (taliadau) net ar gyfer 2023 -£1,041.44
Yn eithrio trosgwlyddiadau ariannol -£1,101.88
Balans ariannol ar 31 Rhagfyr 2022 £4,803.67
Balans ariannol ar 31 Rhagfyr 2023 £3,762.23

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CYFRIF WRTH GEFN

Derbyniadau (£) 2023 2022 Nodyn
Llog 159.62 15.33
Cyfanswm y derbyniadau 159.62 15.33
Taliadau (£) 2023 **2022 ** Nodyn
Trosgwlyddiadau i’r Cyfrif Cyffredinol 15507.06 0.00 22
Cyfanswm y taliadau 15507.06 0.00
Balans ariannol ar 31 Rhagfyr 2022 £15,347.44
Balans ariannol terfynnol £0.00

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CYFRIF WRTH GEFN (NEWYDD)

Derbyniadau (£) 2023 2022 Nodyn
Trosgwlyddiadau o’r Cyfrif Cyffredinol 57633.28 0.00 17
Cyfanswm y derbyniadau 57633.28 0.00
Balans ariannol ar 31 Rhagfyr 2023 £57,633.28
yn cynnwys,Cronfa Ymddiredolaeth £2,126.22
yn cynnwys,Cronfa Wrth Gefn £15,507.06
yn cynnwys,Cronfa Hyfforddiant £40,000.00
Gweinidogaethol

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CYFRIF YR ADEILADAU

Derbyniadau (£) 2023 2022 Nodyn
Trosglwyddiadau o’r Cyfrif Cyffredinol 152045.05 0.00 18
Llog 2069.85 23
Cyfanswm y derbyniadau 154114.90 0.00
Balans ariannol ar 31 Rhagfyr 2023 £154,114.90
yn cynnwys,Cronfa Adeiladu £133,845.82
yn cynnwys_, Cronfa Hyfforddiant_ £20,269.08
Gweinidogaethol

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DATGANIAD O ASEDAU A RHWYMEDIGAETHAU ARIANNOL AR 31 RHAGFYR 2023

Asedau Ariannol (£) 2023 2022 Nodyn
Cyfrif Cyffredinol 84383.86 62369.40
Cyfrif Rhif 2 (Ysgol Sul) 3762.23 4803.67
Cyfrif Wrth Gefn (wedi’i gau) 0.00 15347.44
Cyfrif Wrth Gefn (newydd) 57633.28 0.00
Cyfrif yr Adeiladau 154,114.90 0.00
Cyfanswm yr asedau 299894.27 82520.51
Cynnydd ar 2022: £217,373.76

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NODIADAU I’R CYFRIFON

1. Sail y cyfrifon

Paratowyd y cyfrifon hyn ar sail ‘derbyniadau a thaliadau’ yn unol ag Adran 133 Deddf Elusennau 2011.

2. Rhoddion eraill (£)

Rhoddion cyfyngiedig ar gyfer digwyddiadau efengylu ac alldeithiau’r eglwys.

Tuag at alltaith Dinbych y Pysgod 170.00 (gweler nodyn 13)
Tuag at lyfrau efengylol y Pasg 157.35 (gweler nodyn 12)
Tuag at drip i fowlio 130.00 (gweler nodyn 13)
Tuag at hurio lleoliad pêl-droed 97.00 (gweler nodyn 12)
Tuag at ddeunyddiau y ‘crefftus’ 96.00 (gweler nodyn 12)
Tuag at fwyd yn nigwyddiadau’r Nadolig 60.00 (gweler nodyn 12)
Cyfanswm y rhoddion eraill 710.35

3. Treth incwm a adenillwyd ar roddion (£)

Derbynnwyd gan HMRC drwy Gift Aid ar gyfer y blynyddoedd calendr rhestrwyd isod.

Gift Aid (2020) 8174.70
Gift Aid (2021) 10727.79
Gift Aid (2022) 10238.89
Cyfanswm y treth incwm a adenillwyd ar 29141.38
roddion

4. Gwerthiannau

Cytunwyd gan yr ymddirediolwyr y caiff yr holl swm o arian a dderbynnwyd o’r gwerthiant yma ei glustnodi ar gyfer gronfa adeiladu yr eglwys.

5. Trosglwyddiadau o gyfrifon eraill (£)

Balans ar derfyn y Cyfrif Wrth Gefn 15507.06 Cyfanswm y trosglwyddiadau 15507.06

(gweler nodyn 22)

7

6. Codwyd ar gyfer achosion eraill (£)

Cymdeithas y Beibl 230.00 (gweler nodyn 15)
BMS (Baptist Missionary Society) 180.00 (gweler nodyn 15)
Clwb GIG 50.00 (gweler nodyn 15)
Cyfanswm yr arian a godwyd ar gyfer achosion 460.00
eraill

7. Rhoddion (Donations)

Cytunwyd gan yr ymddirediolwyr y caiff yr holl swm o arian a dderbynnwyd o’r rhodd yma ei glustnodi ar gyfer y gronfa hyfforddiant gweinidogaethol yr eglwys.

8. Ad-daliadau (£)

Treth y Cyngor (Rhif 19) 164.41
Utility Warehouse (Rhif 18) 139.03
Utility Warehouse (Rhif 19) 97.07
Bwyd digwyddiadau’r Pasg 14.00
Cyfanswm y ad-daliadau 414.51

9. Gweinidog (£)

Taliadau i Stewardship 31686.30 (gweler nodyn 10)
Taliadau i NEST 2286.15
Costau teithio (Tach 2022-Hyd 2023) 1226.03
Ffioedd cynhadleddau 150.00
Offer swyddfa 39.87
Cyfanswm costau’r gweinidog 35388.35

10. Costau taith UDA

Cafodd taliad o £2000 ar gyfer costau ar gyfer taith yn 2022. Cafodd y treth, iswiriant gwladol a chyfraniadau pensiwn eu talu drwy system payroll Stewardship yn ystod y tri mis diwethaf o’r flwyddyn dreth 2022-2023. Maent yn ymddangos yn y datganiad ariannol fel ‘Taliadau i Stewardship’ yn natganiad ariannol 2023.

11. Gweinidogaethau eraill (£)

Pregethwyr gwadd 700.00
Gofal bugeiliol 180.00
Cyfanswm costau gweinidogaethau eraill 880.00

12. Digwyddiadau efengylu (£)

Siaradwyr gwâdd 800.00
Bwyd pasg 181.45
Llyfrau pasg 159.80 (gweler nodyn 2: £157.35 at hyn)
Deunyddiau cyhoeddi Pasg 113.85
Defnydd Neuadd St Peter’s 110.00
Llety siaradwyr gwadd 85.00
Cardiau Pasg 11.75
Ffilm Pasg 7.99
Blodau Pasg 5.00
Defnydd o Neuadd Chwaraeon PCYDDS 180.00 (gweler nodyn 2: £97.00 at hyn)
Deunyddiau crefft ‘crefftus’ 114.35 (gweler nodyn 2: £96.00 at hyn)
Pecynau ar gyfer ffair croeso PCYDDS 23.25
Bwyd diolchgarwch 334.88
Llyfrau diolchgarwch 71.95
Deunyddiau cyhoeddi diolchgarwch 38.00
Tân gwyllt noson gwis 435.90
Bwyd i’r noson gwis 154.18
Llyfrau Nadolig 135.90
Bwyd Nadolig 115.63 (gweler nodyn 2: £60.00 at hyn)
Deunyddiau cyhoeddi Nadolig 89.80
Adnoddau crefft Nadolig 35.98
Cardiau Nadolig 9.80
Cyfanswm costau digwyddiadau efengylu 3214.46

9

13. Costau gweithredol eraill (£)

CCLI 302.30
Gwefan (Wix) 216.00
WorshipTools 212.00
Zoom 126.36
Office 365 70.08
USB memory drive 19.99
CD drive 13.99
Offer cyfeithu 613.08
Microphones 43.84
Argraffwr A3 126.22
Laminator 35.89
Guillotine 27.47
Inc ar gyfer yr argraffwr 19.99
Offer swyddfa 12.35
Bateriau 10.00
Calendr i’r wal 7.95
Llyfrau defosiynol Nadolig 106.99
Cylchgronau MEC 52.20
Arwydd 148.64
Poster 16.80
Offer i’r gegin 706.95
Cwpannau 125.00
Soup kettles 113.92
Bwyd ar gyfer digwyddiadau 93.70
Cwpannau i’r plant 35.73
Pwll bedydd a tarpolin 118.97
Eitemau cymun 14.20
Piano 1149.00
Eitemau gitar 245.91
Eitemau piano 160.71
Cerddoriaeth 22.75
Cyfrifwyr LHP 570.00
HSBC 111.01
Ffoshelig Coaches 450.00 (gweler nodyn 2: £170.00 at hyn)
Xcel Bowl 150.00 (gweler nodyn 2: £130.00 at hyn)
Addurniadau Nadolig 434.76
Bocs cymorth cyntaf 20.00
Cyfanswm y costau gweithredol eraill 6704.75

10

14. Cynnal a chadw’r capel a’r tai (£)

Glanhawr 2040.00
Cwmni glanhau 728.00
Offer glanhau 181.42
Gwasanaethu’r offer wrth dân 137.94
Gwasanaethu'r bwyler 90.00
Adnoddau peintio 119.17
Blwch storio bins 112.50
Sgrîn i’r crèche 79.88
Goleuadau 51.26
Cloeon y giatiau 48.89
Gwifrau i seinyddion y crèche 41.88
Blychau cludo 32.00
Uned storio i’r gegin 27.99
Blwch allweddi 16.42
Allweddi 15.00
Clipiau gwifrau 7.48
Utility Warehouse 8003.42
BT 490.06
Dŵr Cymru Welsh Water 287.22
Yswiriant i’r capel 2053.91
Yswiriant i'r tŷ 383.89
Gwaith trydan (Rhif 18) 1510.80
Gwaith llorio (Rhif 18) 614.00
Glanhau carped (Rhif 18) 210.00
Peintio (Rhif 18) 175.00
Gwasanaethu bwyler (Rhif 18) 149.27
Gwaith plymio (Rhif 19) 72.00
Gwasanaeth glanhau (Rhif 18) 65.00
Saer (Rhif 18) 30.00
Glanhawr (Rhif 18) 30.00
Sedd i’r toiled (Rhif 18) 30.00
Treth y Cyngor (Rhif 18) 1879.26
Treth y Cyngor (Rhif 19) 294.00
Utility Warehouse (Rhif 18) 261.88
Utility Warehouse (Rhif 19) 5.08
Ffioedd cyfreithiol 600.00
Cyfanswm y costau cynnal a chadw 20874.62

11

15. Swm a drosglwyddwyd i achosion eraill (£)

Operation Mobilisation 3000.00
Wycliffe Bible Translators 1500.00
Undeb y Bedyddwyr 888.00
Cymdeithas y Beibl 500.00 (gweler nodyn 6: £230.00 at hyn)
BMS (Baptist Missionary Society) 500.00 (gweler nodyn 6: £180.00 at hyn)
Clwb GIG 50.00 (gweler nodyn 6: £50.00 at hyn)
Carms & Cardigan Baptist Festival 48.00
Cyfanswm a drosglwyddwyd i achosion eraill 6486.00

16. Trosglwyddiadau i Gyfrif Rhif 2

Cafodd £60.44 ei drosglwyddo i gyfrif rhif 2 er mwyn talu am ffioedd HSBC.

17. Trosgwlyddiadau i’r Cyfrif Wrth Gefn (newydd) (£)

Cronfa Hyfforddiant Gweinidogaethol 40000.00 (gweler nodyn 7)
Cronfa Wrth Gefn 15507.06 (gweler nodyn 5)
Cronfa ymddirediolaeth David Hinds & 2126.22
Catherine Jones
Cyfanswm y trosglwyddiadau 57633.28

18. Trosglwyddiadau i’r Cyfrif yr Adeiladu (£)

Cronfa Adeiladu 132045.05 (gweler nodyn 4)
Cronfa Hyfforddiant Gweinidogaethol 20000.00 (gweler nodyn 7)
Cyfanswm y trosglwyddiadau 152045.05
9. Anrhegion (£)
Anrhegion Nadolig 100.00
Anrhegion gadael 51.94
Cyfanswm yr anrhegion 151.94

19. Anrhegion (£)

12

20. Trosglwyddiadau o’r Cyfrif Cyffredinol (£)

Tuag at ffioedd HSBC 60.44 (gweler nodyn 16)
Cyfanswm y trosglwyddiadau 60.44
21. Costau Ysgol Sul (£)
Anrhegion Nadolig 112.38
Defnyddiau Crefft 99.41
Llyfrau Pasg 15.00
Cyfanswm y costau Ysgol Sul 226.79

22. Trosglwyddiadau i’r Cyfrif Cyffredinol

Trosglwyddwyd cyfanrwydd y balans o’r Cyfrif Wrth Gefn i’r Cyfrif Cyffredinol: £15,507.06.

23. Llog

Caiff llog ei ddosrannu yn gyfatebol rhwng y Gronfa Adeiladu (87%) a’r Gronfa Hyfforddiant Gweinidogaethol (13%) fel hyn:

Cronfa Adeiladu 1800.77
Cronfa Hyfforddiant Gweinidogaethol 269.08
Cyfanswm y llog 2069.85

24. Cyfanswm yr asedau

Yn ychwannegol i gyfanswm yr asedau ariannol, delir yr eglwys yr asedau canlynol:

Delir yr eglwys yr ased canlynol o ddechrau blyddyn calendr 2023 hyd werthiant yr ased ym mis Chwefror 2023:

13

PENUEL BAPTIST CHURCH, CARMARTHEN

FINANCIAL STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2023

GENERAL RECEIPTS & PAYMENT ACCOUNT

Receipts (£) 2023 2022 Note
General giving 67175.00 51279.00
Other giving 710.35 0.00 2
Income tax recovered on gifts 29141.38 0.00 3
Sales 132045.05 0.00 4
Rents 0.00 2742.00
Transfers from other accounts 15507.06 2426.22 5
Raised for other causes 460.00 0.00 6
Donations 60000.00 0.00 7
Repayments 414.51 385.30 8
Cornerstones bonds 0.00 498.00
Total receipts 305453.35 57330.52
Payments (£) 2023 **2022 ** Note
Minister 35388.35 33765.05 9
Other ministry 880.00 750.49 11
Outreach 3214.46 0.00 12
Other operational costs 6704.75 4181.64 13
Upkeep of chapel and houses 20874.62 21705.51 14
Amount passed to other causes 6486.00 3920.00 15
Transfers to No. 2 Account 60.44 60.00 16
Transfers to (new) Reserve Account 57633.28 0.00 17
Transfers to Building Fund Account 152045.05 0.00 18
Gifts 151.94 220.00 19
Total payments 283438.89 64602.69
Net receipts / (payments) for 2023 £22,014.46
Excluding funds transfers £216,246.20
Cash balance at 31 December 2022 £62,369.40
Cash balance at 31 December 2023 £84,383.86

14

NO. 2 ACCOUNT (SUNDAY SCHOOL)

Receipts (£) 2023 2022 Note
Transfers from General Account 60.44 60.00 20
Mwncis Myrddin loose cash 10.35 0.00
Total receipts 70.79 60.00
Payments (£) 2023 **2022 ** Note
Camps 825.00 300.00
Sunday School expenses 226.79 66.76 21
HSBC 60.44 60.00
Total payments 1112.23 426.76
Net receipts / (payments) for 2023 -£1,041.44
Excluding funds transfers -£1,101.88
Cash balance at 31 December 2022 £4,803.67
Cash balance at 31 December 2023 £3,762.23

15

RESERVE ACCOUNT

Receipts (£) 2023 2022 Note
Interest 159.62 15.33
Total receipts 159.62 15.33
Payments (£) 2023 **2022 ** Note
Transfers to General Account 15507.06 0.00 22
Total payments 15507.06 0.00
Cash balance at 31 December 2022 £15,347.44
Cash balance at account closure £0.00

16

(NEW) RESERVE ACCOUNT

Receipts (£) 2023 2022 Note
Transfers from General Account 57633.28 0.00 17
Total receipts 57633.28 0.00
Cash balance at 31 December 2023 £57,633.28
of which,Trust Fund £2,126.22
of which,Reserves Fund £15,507.06
of which,Ministry Training Fund £40,000.00

17

BUILDING FUND ACCOUNT

Receipts (£) 2023 2022 Note
Transfers from General Account 152045.05 0.00 18
Interest 2069.85 23
Total receipts 154114.90 0.00
Cash balance at 31 December 2023 £154,114.90
of which,Building Fund £133,845.82
of which,Ministry Training Fund £20,269.08

18

STATEMENT OF CASH ASSETS AND LIABILITIES AT 31 DECEMBER 2023

Cash assets (£) 2023 2022 Note
General Current Account 84383.86 62369.40
No. 2 Account (Sunday School) 3762.23 4803.67
Reserve Account (closed) 0.00 15347.44
(New) Reserve Account 57633.28 0.00
Building Fund Account 154,114.90 0.00
Total assets 299894.27 82520.51
Net increase on 2022: £217,373.76

19

NOTES TO THE ACCOUNTS

1. Basis of accounts

These accounts have been prepared on a ‘receipts and payments’ basis in accordance with Section 133 Charities Act 2011.

2. Other giving (£)

Restricted giving towards outreach activities and church trips.

Towards church Tenby trip 170.00 (see note 13)
Towards Easter outreach books 157.35 (see note 12)
Towards church bowling trip 130.00 (see note 13)
Towards football venue hire 97.00 (see note 12)
Towards ‘crafternoon’ materials 96.00 (see note 12)
Towards Christmas outreach food 60.00 (see note 12)
Total of other giving 710.35

3. Income tax recovered on gifts (£)

Received from HMRC via Gift Aid for the calendar years listed below.

Gift Aid (2020) Gift Aid (2021) Gift Aid (2022) Total income tax recovered on gifts 29141.38

4. Sales

Sale of a house owned by the church (19 Priory Street, Carmarthen) in February 2023: £132,045.05. The trustees have agreed that the total sum received from this sale will be designated for the church’s building fund.

5. Transfers from other accounts (£)

Balance at Reserve Account closure 15507.06

(see note 22)

Total transfers 15507.06

20

6. Raised for other causes (£)

Bible Society 230.00 (see note 15)
BMS (Baptist Missionary Society) 180.00 (see note 15)
Clwb GIG 50.00 (see note 15)
Total raised for other causes 460.00

7. Donations

Received from Carmarthen Evangelical Church following its closure: £60,000. The trustees have agreed that the total sum received from this donation will be designated for the church’s ministry training fund.

8. Repayments (£)

Council tax (No. 19) 164.41
Utility Warehouse (No. 18) 139.03
Utility Warehouse (No. 19) 97.07
Easter outreach food 14.00
Total repayments 414.51

9. Minister (£)

Payments to Stewardship 31686.30 (see note 10)
Payments to NEST 2286.15
Travel expenses (Nov 2022-Oct 2023) 1226.03
Conference fees 150.00
Office supplies 39.87
Total costs of minister 35388.35

10. USA trip expenses

A payment of £2,000 for trip expenses was made in 2022. The tax, national insurance and increased pension contributions for this payment were paid via Stewardship payroll in the last three months of the 2022/2023 tax year and appear within ‘Payments to Stewardship’ in the Financial Statement for 2023.

11. Other ministry (£)

Guest preachers 700.00
Pastoral care 180.00
Total costs of other ministry 880.00

21

12. Outreach (£)

Guest speaker 800.00
Easter food 181.45
Easter books 159.80 (see note 2: £157.35 towards)
Easter publicity materials 113.85
St Peter’s Civic Hall hire 110.00
Guest speaker accommodation 85.00
Easter cards 11.75
Easter film 7.99
Easter flowers 5.00
UWTSD Sports Hall hire 180.00 (see note 2: £97.00 towards)
‘Crafternoon’ craft materials 114.35 (see note 2: £96.00 towards)
UWTSD Welcome Fair packs 23.25
Harvest food 334.88
Harvest books 71.95
Harvest publicity materials 38.00
Quiz night fireworks 435.90
Quiz night food 154.18
Christmas books 135.90
Christmas food 115.63 (see note 2: £60.00 towards)
Christmas publicity materials 89.80
Christmas craft materials 35.98
Christmas cards 9.80
Total costs of outreach 3214.46

22

13. Other operational costs (£)

CCLI 302.30
Website (Wix) 216.00
WorshipTools 212.00
Zoom 126.36
Office 365 70.08
USB memory drive 19.99
CD drive 13.99
Translation equipment 613.08
Microphones 43.84
A3 printer 126.22
Laminator 35.89
Guillotine 27.47
Printer ink 19.99
Stationery items 12.35
Batteries 10.00
Wall planner 7.95
Christmas devotional resources 106.99
EMW magazines 52.20
Sign 148.64
Posters 16.80
Kitchen supplies 706.95
Mugs 125.00
Soup kettles 113.92
Food for events 93.70
Childrens’ cups 35.73
Baptism pool and tarpaulin 118.97
Communion items 14.20
Piano 1149.00
Guitar items 245.91
Piano items 160.71
Sheet music 22.75
LHP Accountants 570.00
HSBC 111.01
Ffoshelig Coaches 450.00 (see note 2: £170.00 towards)
Xcel Bowl 150.00 (see note 2: £130.00 towards)
Christmas decorations 434.76
First aid kit 20.00
Total other operational costs 6704.75

23

14. Upkeep of chapel and houses (£)

Cleaner 2040.00
Cleaning company 728.00
Cleaning supplies 181.42
Fire extinguisher service 137.94
Boiler service 90.00
Painting supplies 119.17
Bin storage box 112.50
Crèche screen 79.88
Lighting 51.26
Gate locks 48.89
Crèche speaker cables 41.88
Removal boxes 32.00
Kitchen storage unit 27.99
Key safe 16.42
Keys 15.00
Cable clips 7.48
Utility Warehouse 8003.42
BT 490.06
Dŵr Cymru Welsh Water 287.22
Church insurance 2053.91
House insurance 383.89
Electrics (No. 18) 1510.80
Flooring (No. 18) 614.00
Carpet cleaning (No. 18) 210.00
Painting (No. 18) 175.00
Boiler service (No. 18) 149.27
Plumbing (No. 19) 72.00
Cleaning company (No. 18) 65.00
Carpentry (No. 18) 30.00
Cleaner (No. 18) 30.00
Toilet seat (No. 18) 30.00
Council Tax (No. 18) 1879.26
Council Tax (No. 19) 294.00
Utility Warehouse (No. 18) 261.88
Utility Warehouse (No. 19) 5.08
Legal fees 600.00
Total upkeep costs 20874.62

24

15. Amount passed to other causes (£)

Operation Mobilisation 3000.00
Wycliffe Bible Translators 1500.00
Baptist Union of Wales 888.00
Bible Society 500.00 (see note 6: £230.00 towards)
BMS (Baptist Missionary Society) 500.00 (see note 6: £180.00 towards)
Clwb GIG 50.00 (see note 6: £50.00 towards)
Carms & Cardigan Baptist Festival 48.00
Total passed to other causes 6486.00

16. Transfers to No. 2 Account

£60.44 was transferred to the No. 2 Account to cover the charges paid to HSBC.

17. Transfers to (new) Reserve Account (£)

Ministry Training Fund 40000.00 (see note 7)
Reserves Fund 15507.06 (see note 5)
David Hinds & Catherine Jones Trust Fund 2126.22
Total transfers 57633.28
18. Transfers to Building Fund Account (£)
Building Fund 132045.05 (see note 4)
Ministry Training Fund 20000.00 (see note 7)
Total transfers 152045.05
19. Gifts (£)
Christmas gift 100.00
Leaving gifts 51.94
Total gifts 151.94
20. Transfers from General Account (£)
Towards HSBC charges 60.44 (see note 16)
Total transfers 60.44

25

21. Sunday School expenses (£)

Christmas presents 112.38
Craft materials 99.41
Easter books 15.00
Total Sunday School expenses 226.79

22. Transfers to General Account

Transfer of the total balance of the Reserve Account to the General Account: £15,507.06.

23. Interest

Interest is split proportionally between the Building Fund (87%) and the Ministry Training Fund (13%) as follows:

Building Fund 1800.77
Ministry Training Fund 269.08
Total interest 2069.85

24. Total assets

In addition to the total cash assets held, the church has the following assets:

The church also had the following asset from the beginning of the 2023 calendar year until the asset’s sale in February 2023:

26