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2021-03-31-accounts

Company registration number: 00542668 Charity registration number: 246126

D. F. and M. Welsh Baptist Corporation

(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2021

Aston Hughes Ltd for and on behalf of Aston Hughes Ltd Selby Towers 29 Princes Drive Colwyn Bay North Wales LL29 8PE

D. F. and M. Welsh Baptist Corporation

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet
Notes to the Financial Statements
7
8 to 19

D. F. and M. Welsh Baptist Corporation

Reference and Administrative Details

Trustees

Secretary

Mr G.O. Thomas Mrs H.W. Jones Mr E R Lloyd Mr A Williams Mr T R Ifan Mr A Williams

Principal Office 6 Llwyn Gibwst Llansannan Denbigh Denbighshire LL16 5HQ The charity is incorporated in England and Wales. Company Registration Number 00542668 Charity Registration Number 246126 Solicitors GHP Legal 26-30 Grosvenor Road Wrexham North Wales LL11 1BU Bankers Barclays Bank Plc 84 Mostyn Street Llandudno LL30 2SH Independent Examiners Aston Hughes Ltd Selby Towers 29 Princes Drive Colwyn Bay North Wales LL29 8PE

Page 1

D. F. and M. Welsh Baptist Corporation

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2021.

Trustees

Miss E.M. Jones (resigned 24 January 2021)

Mr G.O. Thomas

Mrs H.W. Jones

Mr E R Lloyd

Mr A Williams

Mr T R Ifan

Objectives and activities

Objects and aims

The Corporation was established to promote the interest of the Denbigh, Flint and Merioneth Association of Welsh Baptist Churches.

Objectives, strategies and activities

The policies which have been adopted in order to further the above objectives are to invest the monies of the Corporation not immediately required for its purposes in or upon such investments, securities or property as may be thought fit, but so that moneys subject to or representing property subject to jurisdiction of the Charity Commissioners for England and Wales shall only be invested in such securities and with such sanction (if any) as may for the time being be prescribed by law.

The Corporation continued to fund the employment of Parchedig Tecwyn Rhys Ifan, who's work also includes various projects which are intended to promote Baptist values.

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Grant making policies

The Corporation receiving grant applications from Chapel's in the region the decision to award grants to these applications are made at the trustees' bi-annual meetings.

Use of volunteers

All of the Council member and officers of the Corporation are unpaid volunteers.

Achievements and performance

Investment income continues to be poor, as the bulk of assets are held on cash deposit accounts. Dividends have resumed on investments held in shares.

Page 2

D. F. and M. Welsh Baptist Corporation

Trustees' Report

Financial review

The Corporation continues to hold the bulk of its assets in cash, this will continue. Total funds held at the reporting date were:

Policy on reserves

The Organisation holds sufficient unrestricted funds to service the ongoing requirements for the forseeable future.

Investment policy and objectives

The Trustees review investment performance on an annual basis. The Corporation takes a low risk approach to investments. Returns on cash investments continue to be poor due to the nature of the current 'low interest rate' economy.

To minimise the risk of capital devaluation the organisation invest in secure cash deposits, this reduces the potential yield, however the organisation review the deposits on a regular basis to ensure they are obtaining the best return from the products utilised.

Structure, governance and management

Nature of governing document

The Corporation is a company limited by guarantee and is governed by its memorandum and articles of association.

Recruitment and appointment of trustees

New trustees are nominated based on candidates experience and voted in at the AGM.

Organisational structure

The Corporation is governed by its Council who meet annually, but may be called at any time should it be deemed necessary. The running of the Corporation is delegated to its Chairman, Secretary and Treasurer.

Major risks and management of those risks

The organisation income is dependent on the rate of interest available, in order to maximise the level of income the trustees review the accounts available to the organisation on a regular basis. To preserve the funds of the organisation any regular grants are linked to the level of interest received in the period.

Page 3

D. F. and M. Welsh Baptist Corporation

Trustees' Report

Statement of Trustees' Responsibilities

The trustees (who are also the directors of D. F. and M. Welsh Baptist Corporation for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:

......................................... Mr G.O. Thomas Trustee

Page 4

D. F. and M. Welsh Baptist Corporation

Independent Examiner's Report to the trustees of D. F. and M. Welsh Baptist Corporation

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2021 which are set out on pages 6 to 19.

Respective responsibilities of trustees and examiner

As the charity’s trustees of D. F. and M. Welsh Baptist Corporation (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of D. F. and M. Welsh Baptist Corporation are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of D. F. and M. Welsh Baptist Corporation as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

...................................... Mr Gareth Lowe BSc ACA for and on behalf of Aston Hughes Ltd Chartered Accountants

Selby Towers 29 Princes Drive Colwyn Bay North Wales LL29 8PE

Date:.............................

Page 5

D. F. and M. Welsh Baptist Corporation

Statement of Financial Activities for the Year Ended 31 March 2021 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Investment income
4
Total Income
Expenditure on:
Raising funds
Charitable activities
5
Total Expenditure
Net income/(expenditure)
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
15
Unrestricted
£
78,000
1,518
79,518
(3,180)
(44,027)
(47,207)
32,311
32,311
498,273
530,584
Restricted
£
-
239
239
-
-
-
239
239
302,436
302,675
Total
2021
£
78,000
1,757
79,757
(3,180)
(44,027)
(47,207)
32,550
32,550
800,709
833,259
Total
2020
£
20,678
2,671
23,349
-
(27,524)
(27,524)
(4,175)
(4,175)
804,884
800,709

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2020 is shown in note 15.

The notes on pages 8 to 19 form an integral part of these financial statements. Page 6

D. F. and M. Welsh Baptist Corporation

(Registration number: 00542668) Balance Sheet as at 31 March 2021

Note
Fixed assets
Investments
11
Current assets
Debtors
12
Cash at bank and in hand
13
Creditors: Amounts falling due within one year
14
Net current assets
Net assets
Funds of the charity:
Endowment funds
Restricted income funds
Restricted funds
15
Unrestricted income funds
Unrestricted funds
Total funds
15
2021
£
54,796
-
780,242
780,242
(1,779)
778,463
833,259
22,493
280,182
530,584
833,259
2020
£
54,098
78
748,314
748,392
(1,781)
746,611
800,709
22,493
279,943
498,273
800,709

For the financial year ending 31 March 2021 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements on pages 6 to 19 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:

.........................................

Mr G.O. Thomas Trustee

The notes on pages 8 to 19 form an integral part of these financial statements. Page 7

D. F. and M. Welsh Baptist Corporation

Notes to the Financial Statements for the Year Ended 31 March 2021

1 Charity status

The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

The address of its registered office is: 6 Llwyn Gibwst Llansannan Denbigh Denbighshire LL16 5HQ

Authorised for issue date

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

D. F. and M. Welsh Baptist Corporation meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Exemption from preparing a cash flow statement

The charity opted to adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Page 8

D. F. and M. Welsh Baptist Corporation

Notes to the Financial Statements for the Year Ended 31 March 2021

Donations and legacies

Legacies are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Income received from chapel sales is recognised when the sale has completed and all terms and issues associated with the disposal and use of the disposal proceeds have been agreed with all relevant parties.

Investment income

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Expenditure

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Costs of generating funds are the costs associated with attracting voluntary income.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. It also includes all costs associated with chapel sales.

Grants payable are payments made to third parties in the furtherance of the charitable objectives. Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specific service or output.

Grants payable without performance conditions are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity. Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Grant provisions

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

Page 9

D. F. and M. Welsh Baptist Corporation

Notes to the Financial Statements for the Year Ended 31 March 2021

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’ meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Fixed asset investments

Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities in the period of disposal.

Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activities based on the market value at the year end.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Financial instruments

Classification

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

Page 10

D. F. and M. Welsh Baptist Corporation

Notes to the Financial Statements for the Year Ended 31 March 2021

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

Page 11

D. F. and M. Welsh Baptist Corporation

Notes to the Financial Statements for the Year Ended 31 March 2021

Debt instruments

Debt instruments which meet the following conditions are subsequently measured at amortised cost using the effective interest method:

(a) The contractual return to the holder is (i) a fixed amount; (ii) a positive fixed rate or a positive variable rate; or (iii) a combination of a positive or a negative fixed rate and a positive variable rate.

(b) The contract may provide for repayments of the principal or the return to the holder (but not both) to be linked to a single relevant observable index of general price inflation of the currency in which the debt instrument is denominated, provided such links are not leveraged.

(c) The contract may provide for a determinable variation of the return to the holder during the life of the instrument, provided that (i) the new rate satisfies condition (a) and the variation is not contingent on future events other than (1) a change of a contractual variable rate; (2) to protect the holder against credit deterioration of the issuer; (3) changes in levies applied by a central bank or arising from changes in relevant taxation or law; or (ii) the new rate is a market rate of interest and satisfies condition (a).

(d) There is no contractual provision that could, by its terms, result in the holder losing the principal amount or any interest attributable to the current period or prior periods.

(e) Contractual provisions that permit the issuer to prepay a debt instrument or permit the holder to put it back to the issuer before maturity are not contingent on future events, other than to protect the holder against the credit deterioration of the issuer or a change in control of the issuer, or to protect the holder or issuer against changes in levies applied by a central bank or arising from changes in relevant taxation or law.

(f) Contractual provisions may permit the extension of the term of the debt instrument, provided that the return to the holder and any other contractual provisions applicable during the extended term satisfy the conditions of paragraphs (a) to (c).

Debt instruments that are classified as payable or receivable within one year on initial recognition and which meet the above conditions are measured at the undiscounted amount of the cash or other consideration expected to be paid or received, net of impairment.

With the exception of some hedging instruments, other debt instruments not meeting these conditions are measured at fair value through profit or loss.

Commitments to make and receive loans which meet the conditions mentioned above are measured at cost (which may be nil) less impairment.

Investments

Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through profit or loss. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

Fair value measurement

The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.

Page 12

D. F. and M. Welsh Baptist Corporation

Notes to the Financial Statements for the Year Ended 31 March 2021

3 Income from donations and legacies

----- Start of picture text -----
Unrestricted
Total Total
General 2021 2020
£ £ £
Donations and legacies;
Donations - - 20,678
Chapel sales 78,000 78,000 -
78,000 78,000 20,678
4 Investment income
Unrestricted
funds Restricted Total Total
General funds 2021 2020
£ £ £ £
Interest receivable and similar
income;
Interest receivable on bank
deposits 820 239 1,059 2,662
Other investment income 698 - 698 9
1,518 239 1,757 2,671
5 Expenditure on charitable activities
Unrestricted
funds Total Total
General 2021 2020
Note £ £ £
Charity administration 133 133 1,207
Provision of Parchedeg 10,624 10,624 11,136
Grant funding of activities 31,700 31,700 12,975
Governance costs 6 1,570 1,570 2,206
44,027 44,027 27,524
----- End of picture text -----

Page 13

D. F. and M. Welsh Baptist Corporation

Notes to the Financial Statements for the Year Ended 31 March 2021

6 Analysis of governance and support costs

Governance costs

----- Start of picture text -----
Unrestricted
funds Total Total
General 2021 2020
£ £ £
Independent examiner fees
Examination of the financial statements 500 500 1,050
Other fees paid to examiners 670 670 756
Trustees remuneration and expenses 400 400 400
1,570 1,570 2,206
7 Grant-making
Analysis of grants
Grants to institutions
2021 2020
£ £
Analysis
Distribution for the benefit of Baptist Churches 31,700 12,975
The support costs associated with grant-making are £Nil (31 March 2020 - £Nil).
Grants made are to support the upkeep and running costs of Chapels.
----- End of picture text -----

Below are details of material grants made to institutions

Name of institution
Activity
Seion Eglwys Y Bed
Capel maintenance
Llangadwaladr Church
Capel maintenance
Eglwys Salem Ffordd
Capel maintenance
Cynllun Craig
Awareness workshop
2021
£
30,000
1,700
-
-
31,700
2020
£
-
-
9,975
3,000
12,975

Page 14

D. F. and M. Welsh Baptist Corporation

Notes to the Financial Statements for the Year Ended 31 March 2021

8 Trustees remuneration and expenses

During the year the charity made the following transactions with trustees:

Miss E.M. Jones

The payment in 2019 relates to a retirement gift.

Mr T R Ifan

Mr T R Ifan received remuneration of £10,000 (2020: £10,000) and £Nil (2020: £824) of expenses were reimbursed to Mr T R Ifan during the year.

The remuneration and expenses paid to Mr Ifan were in respect of fulfilling his role as Parchedig.

Mr G.O. Thomas

Mr G.O. Thomas received remuneration of £400 (2020: £400) and £13 (2020: £Nil) of expenses were reimbursed to Mr G.O. Thomas during the year.

The payment above relates to an honorarium.

----- Start of picture text -----
9 Independent examiner's remuneration
2021 2020
£ £
Examination of the financial statements 500 1,050
Other fees to examiners
All other services 670 756
10 Taxation
The charity is a registered charity and is therefore exempt from taxation.
----- End of picture text -----

Page 15

D. F. and M. Welsh Baptist Corporation

Notes to the Financial Statements for the Year Ended 31 March 2021

----- Start of picture text -----
11 Fixed asset investments
2021 2020
£ £
Other investments 54,796 54,098
Other investments
Listed
investments Total
£ £
Cost or Valuation
At 1 April 2020 54,098 54,098
Revaluation 698 698
At 31 March 2021 54,796 54,796
Net book value
At 31 March 2021 54,796 54,796
At 31 March 2020 54,098 54,098
12 Debtors
2021 2020
£ £
Other debtors - 78
13 Cash and cash equivalents
2021 2020
£ £
Cash at bank 780,242 748,314
14 Creditors: amounts falling due within one year
2021 2020
£ £
Accruals 1,779 1,781
----- End of picture text -----

Page 16

D. F. and M. Welsh Baptist Corporation

Notes to the Financial Statements for the Year Ended 31 March 2021

15 Funds
Unrestricted
General
Unrestricted income fund
Restricted
Corwn fund
Laura Williams Bequestfund
Rhyl fund
Cefnbychan fund
Llansilin fund
Holywell fund
Eglwysbach church fund
Milwr fund
Llangollen church fund
Tanygrisiau chapel fund
Llanfyllin chapel fund
Talsamau fund
Pandy chapel fund
Salem chapel fforddlas
Llanbedr fund
Total restricted
Expendable
Bethania baptist chapel graveyard
fund
Total funds
Balance at 1
April 2020
£
498,273
23,659
617
26,837
9,867
16,719
12,613
7,030
43,810
43,252
17,320
28,594
23,397
12,102
2,858
11,268
279,943
22,493
22,493
800,709
Incoming
resources
£
79,518
20
1
23
8
14
11
6
37
37
15
24
20
10
3
10
239
-
-
79,757
Resources
expended
£
(47,207)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(47,207)
Balance at 31
March 2021
£
530,584
23,679
618
26,860
9,875
16,733
12,624
7,036
43,847
43,289
17,335
28,618
23,417
12,112
2,861
11,278
280,182
22,493
22,493
833,259

Page 17

D. F. and M. Welsh Baptist Corporation

Notes to the Financial Statements for the Year Ended 31 March 2021

Unrestricted funds
General
Unrestricted income fund
Restricted
Corwn fund
Laura Williams Bequestfund
Rhyl fund
Cefnbychan fund
Llansilin fund
Holywell fund
Eglwysbach church fund
Milwr fund
Llangollen church fund
Tanygrisiau chapel fund
Llanfyllin chapel fund
Talsamau fund
Pandy chapel fund
Salem chapel fforddlas
Llanbedr fund
Total restricted funds
Expendable
Bethania baptist chapel graveyard
fund
Total funds
Balance at 1
April 2019
£
503,238
23,592
615
26,761
9,839
16,672
12,577
7,010
43,687
43,131
17,271
28,513
23,331
12,068
2,850
11,236
279,153
22,493
22,493
804,884
Incoming
resources
£
22,559
67
2
76
28
47
36
20
123
121
49
81
66
34
8
32
790
-
-
23,349
Resources
expended
£
(27,524)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(27,524)
Balance at 31
March 2020
£
498,273
23,659
617
26,837
9,867
16,719
12,613
7,030
43,810
43,252
17,320
28,594
23,397
12,102
2,858
11,268
279,943
22,493
22,493
800,709

Page 18

D. F. and M. Welsh Baptist Corporation

Notes to the Financial Statements for the Year Ended 31 March 2021

16 Analysis of net assets between funds

Fixed asset investments
Current assets
Current liabilities
Total net assets
Fixed asset investments
Current assets
Current liabilities
Total net assets
Unrestricted
funds
General
£
54,796
477,567
(1,779)
530,584
Unrestricted
funds
General
£
54,098
445,956
(1,781)
498,273
Restricted
funds
£
-
280,182
-
280,182
Restricted
funds
£
-
279,943
-
279,943
Endowment
funds
Permanent
£
-
22,493
-
22,493
Endowment
funds
Permanent
£
-
22,493
-
22,493
Total funds at
31 March
2021
£
54,796
780,242
(1,779)
833,259
Total funds at
31 March
2020
£
54,098
748,392
(1,781)
800,709

Page 19