OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-12-31-accounts

Contents Pages
Trustees' report 1-12
Independent
auditors'report
18 15
Statement offinancial activities 1I8-17
Balance sheet 18
Cash flow statement
Notes tothe financial statements 20-42

d ergies
in post within the Dio
ces e:
2022 2021
( Ministry Share Collection 87.2% 89.7%
Net income for the year on unrestricted
investments
and after transfers
between
funds
funds
before losses/gains on 8,189 (57,986)
Value ofgeneral unrestricted reserves 4„391,026 4,905,223
Clergy positions:
Stipendiary
Non-stipendiary
60
17
50
17
House for duty 1 1

e E
Eit
e E
Eit
8
Oi
Dl gQB gQB gQB Ih la e Ci
0
Ol
St
Cl
St
Cl
CD
Cl
cc
te
ID
I
te
ID
I
cc DI ee
Df
0 EE
C C
PE
W a
cv
$ IIi i ic
e
It
' Cl ID e ia e ca e'a
~c
fE
O
E
8
Qf
'8E
ieICE
of I:,R
f
Yl
Tf
f s 'g Ia
e
W cc
al
cc
Cl
fE '
C4
CI
Eel
L
O
Ef0
OO
a
ye
CJ
'EES
c E
e
cc
e cl
CO
'fE a
O
l-e
L
fE
El
Pa 1
Dl
i i 'a Cl CI
e
oi
cfc II:R
Ol
i
t
ol
i
e
of
El
t0
Ilf
O
9z
?
Q
ffl0
f
e
E
U
L
3 C
clE
E 5 E 'tl
DI
e
E
O
N
e ee
c
C
tt
DI
71
5
e
E
8
8
tl
ECU
Ea
e
Cl
v,
a
C
a
E
Ti
Ii'
Za
ID
IO R
IC
=C
ct
Uc
e
t'
8
ElC
E
W
'a
C
~.a

alance sheet as at 3 1D ecember 2022
2021
Note 2022f Restatedf
Fixed Assets
Investments 9 4,932,415 5,634,059
Long Term Loans 10 335,000 335,000
5,267,415 5969059
Current Assets
Debtors: due within one year 11 553,439 364,634
Cash at bank and
in hand
12 1,081~153 1 247414
Total current assets 1,634,592 1,612,048
Liabilities
Creditors falling due within one year 13 {471,278) {509,799)
Net current assets 1,163,314 1,102,249
Total assets less current liabilities 6,430,729 7,071,308
Creditors falling due after more than one year 14 {33&i20~00 I335,000)
Net assets 609572II 67363II8
The funds ofthe charity
Unrestricted
Funds
15 4,381,026 4,905,223
Designated
Funds
Total unrestricted
funds
15 319,998
4,711,024
318,892
5,224,115
Restricted funds
Ministry Area Transformation Fund 15 64,392
Restricted
Income Funds {Parsonage Maintenance
Fund and Church
Maintenance
Funds)
15 19&,578 124,943
Legacy and Benefactions
Account and Trust Funds
{Restricted Capital Endowment
Funds)
15 1,186,127 1,322,858
Total restricted funds 1,384,705 1,512,193
Total Charity funds 8,605,72II 6.736 308

Cash flow statement for the year en d ed 31 Dec ember 2 022
2022 2021
2
Net cash flows from operating
activities
(329,063) (333,382)
Net cash flows generated
from Investing
activities
Dividend
and interest from investments
139,750 124,100
Purchase of investments (735,717) (1,189,307)
Proceeds from sale of investments 781,122 1,244,037
investment
Management
Fees
Net increase/(decrease)
in cash balances
held by Investment (19,475) (19,600)
Managers 17,122 (30,712!
Net cash provided
by / (used in) investing
activities 162,802 148,518
Cash flow from financing
activities
Repayments
ofloans receivable
Repayments
ofloans repayable
Net cash provided
by/ (used in) generated
by financing activities
Change
in cash and cash equivalents
in the year (186,261) (184,864)
Cash and cash equivalents
atthe beginning
ofthe reporting
period 1,24'7,414 1,432,278
Cash and cash equivalents
at the end
ofthe reporting period 1,081,153 1,247,414
Reconciliation
of net income to net cash
flow generated from
operating
activities
Net (expenditure)/income
for the reporting
statement offinancial activities)
period (as per (640,579) 758,942
(Increase)/Decrease
in debtors
(188805) (234,229)
Increase/(Decrease)
in creditors
(38,521) (102,934)
Losses/(Gains)
on investments
659,11/ (650,661)
Dividends
and Interest from investments
(139,750) (124,100)
Investment
management
fees
19,475 19,800
Net cash flows generated
from operating
activities ~329,063) (333,3~82

5 Income
Total
Total Funds Funds
2022 2021
5.1 Donations
and legacies
6 E
Ministry Share assessed
by the DBF
2,321,205 1,680,664
Contributions
from the Representative
Body:
Block Grant 387,475 615,270
COVID-19 Financial
Support
778,665
Partnership
Funding
264,000
Church
Improvement
Grant
36,250 37,500
Church
Improvement
Grant —Historic Sales Fund
39,000
Diocesan Advisory
Committee
8,333 8,333
Widows, Orphans
and Dependents
Grant 4,300
Parsonage
Improvement
Interest (restricted fund see note 16)
388
Grants and Donations
received:
Eastmoor Trust 100,122 62,958
Gower Deanery
Ministry Share Assistance
Contribution 33,171
Benefact Trust 19,925 19,925
Isla Johnson Trust 3,000 3,000
Diocesan Trust 34,869 33,929
Parsonage
Repair Grants (restricted
fund see note 16) 6,964 16,685
Widows, Orphans 5 Dependents 237
Other Grants and Donations 71
3,214,314 3300925

Total Total
Funds Funds
2022 2021
5.2 Charitable
Activides
6 6
Resource Centres —Administrative Services
Eastmoor Resource Centre, Swansea
Diocesan Centre, Brecon 3,638 1,502
Parsonage
Rental Income
(reseicted fund —see note 16) 72,638 61,960
Contnbudon
from Parishes
31533 4,948
Confribudons
from Diocesan
organfsafions 2,640 2,890
Idanfage Ucence Fees 720 4,440
Other Income 457
83,626 75,740
Incoming resources
from Charitable
561,960).
Activities includes Restricted Parsonage Rental Income of672,638(2021
Total Total
Funds Funds
2022 2021
5
5.3 Investments:
Fixed Asset Investments and Banks
Income from fixed asset investments —listed 103,395 91,797
Income from Representative Body Common
Investment
Fund Units
1,237 1,180
Bank and money market interest 1,899 67
Other interest 878 385
Income from Investment
of
Bequests
(619(2021:619)restricted fund —see note 16) 32,341 30,671
130,200 124100

or th e year ended 31 D ece b er 2022 (co ntinued)
Total Total
Funds Funds
2022 2021
5A Other Income 8
Insurance
Claims
—restricted 172,340 184,492
Job Retention Scheme Grant —restricted 6,066
172,340 190,558
6 Expenditure
Total Total
Funds Funds
2021
2022 restated
6.1 Support for Ministry F
Stipends 8Fees
Stipends and allowances 1,406,737 1,609,778
Vacancy fees 6,299 1,381
Council Tax 126,479 129,366
Personages
Maintenance
of Parsonages
(restdcted
note 16)
Insurance ofParsonage
Houses
fund see 571,625
15,610
635,014
13,831
Custodians'
expenses
16,070 9,378
Property
Rental
9,944
Clergy Expenses
Archdeacons' expenses 9,250 5,181
Area Deans' expenses 962 157
Removal
and
disturbance allowances 27,553 19,291
Travel and other expenses 2,297 3,966
Training
Ordinands 8,357 8,052
Continuing
Ministerial
Education (13,142) 3,855
Readers 267 380
Support Costs
Provision
against
uncollected Ministry Share 292,227 99,672
Write offofuncollectable Ministry Share 38,686 50,681
General Fund (see note 6.6) 125,462 124,613
Restricted Parsonage Fund 54,603 56,446
2,69~9286 2,771,041

or th e year ended 31December 2022 (continued)
Total Total
Funds Funds
2021
6.2 Support for Parishes 2022f restated
Sector Ministnes
Rural Life Ministry 10,642 16,187
Social Responsibility 21,851 21,215
World Mission 1,534 134
Spirituality 870 78
Interfaith 1,408
Older People 1,884 996
EcoChurch 62 116
Intercession 101 72
Evangelism
and Outreach
29,600 20,454
Statutory Education 43,790 42,286
Children,
Youth and Family
132,987 144,054
Diocesan Expenses
Ministry Area Development Support 47,033 48,355
Diocesan Archivist 200 200
Eastmoor Centre 10,089 12,900
Diocesan Centre 34,076 29,591
Support Costs (see note 6.6) 132,343 126,135
468,470 462,773
Total Total
Funds Funds
2021
2022 restated
6.3 Church Property 6 6
Inspections ofChurches and Halls 4,152 9,548
Diocesan Advisory Committee expenses 13,809 1B,057
Churches
and Pastoral
Committee expenses 1,693 1,606
Support Costs (see note 6.6) ~42 128 42,730
61 782 B9,951

Total Total
Funds Funds
2021
6.4 Other Financial Support 2022
S
restatedf
Diocesan Bodies
Bishop's Fund 12,000
Brecon Cathedral
Grant
41,190 41,190
Diocesan Mission Fund 52,222 15,789
Church Repair Grants 12,626 14,290
Representative
Body
- Emergency Repairs Fund 16,667 16,667
Parish Assistance
Fund
52,065 20,125
Social Responsibility Grants 36,418 35,357
Widows Orphans
8 Dependants
Grants 16,581 11,664
Curate Support Grant to Parishes 10,500 7,500
Retired Clergy 99 208
Anglican,
Ecumenical,
and other bodies
World Mission Grants 18,500 21,500
Cost of Living Grants 15,525
Llangasty
Retreat House Grant
5,000 5,000
Other Grants 1,500 1,000
Support Costs (see note 6.6) 9,458
288~351
9,698
211888
ateria l grants
in the co
nte xt oftotal expen ditur e are:-
2022 2021
6
Faith in Families (Social Responsibility Grants) 58,269 56,572
Brecon Cathedral 41,190 41,190
Representative Body - Emergency Repairs Fund 16,667 16,667
Bishop ofSwansea &Brecon Fund 12,000
Total Total
Funds Funds
2021
2022 restated
6.5 Communications 8 5
Communications and Media 1311 1,550
Newsletters
and
Diocesan Publications 3,831 874
Support Costs (see note 6.6) 48,986 45265
54,128 472689

or th e year ended 3 1Decem be r 2022 (continued)
Total Total
Funds Funds
2021
2022 restated
6.6 Support Costs ~ Management and Administration
Salaries including pensions and pension scheme
contributions
(see
note 7.1) 282,607 279,898
Staff and Office expenses 75,770 68,542
358,377
Total support costs are charged to the Statement ofFinancial Activities as follows:
Total Total
Funds Funds
2021
2022 restated
6
Support for Ministry 125,462 124,613
Support for Parishes 132,343 126,135
Church
Property
42,128 42,730
Other Financial Support 9,486 9,698
Communication 48888
358333,
453264
348,440

Total Total
Funds Funds
2021
2022 restated
Company expenses 13 13
Audit fees 12,059 10,092
Diocesan Conference and Standing Committee 1,678 141
Bishop's Enthronement 3,032
Governing Body Meeting expenses 25,931 5,946
423713 16,192

nalysis ofstaff co sts and tru stees'
remuneration
and expe
nses
Total Total
Funds Funds
2022 2021
6
Salaries including pensions and pension scheme
contributions
Salaries 462,012 465,462
Social security costs 33,272 36,196
Pensions 5,425 5,029
Pension scheme defined contributions (see below) 65,969 63,366
566~878 572,053
laries and r elated costs are charged to the Statem ent of Financial
Activities as follows:
Total Total
Funds Funds
2022 2021
8 r
Support costs (see note 6.6) 282,607 279,696
Support for Parishes:
Diocesan Officers 194,440 207,160
Resource Centre Staff 25,844 21,913
Diocesan Archivist 200 200
Church Property:
DAC Secretary 13,809 15,230
Parsonage Board ~49778 47,652
566,878 572,053

Net income/(ex penditure)
2022 2021
6
Net (expenditure)/income is stated after charging:
Gains on disposal ofinvestments 27,166 180,016
(Losses)/gains on revaluation of investments (686,283) 470,645
Audit fee 12,058 10,105

or the year ended

Investments
3 1 De ce mbe r 2022 (continued)
Fixed
interest
debentures
8 corporate
Investments bonds Unit bust Other Total
UK - listed investments investments investments
Book and market value
At 1 January 2022 1,422,923 586,432 2,161,665 1,463,039 5,634,059
Additions 289,147 246.296 180,663 22,489 718,595
Disposals (294,679) (211,978) (254,465) (761,122)
Gains on disposai 2,456 24,710 27,166
Losses on revaluation (~98876 (301,371) (144,017) (686,283)
At 31 December 2022 1,277,828 546,584 1,766,492 1,341,511 4,932,415
Fixed asset investments
are
held as follows:
2022 2021
Held in General Unrestricted Funds
Investment
assets
UK - listed
1,277,828 1,422.923
Fixed interest debentures
and
corporate bonds 546,584 586,432
Unit Trust investments 1,766,492 2,161,665
3,590,904 4.171,020
Other investments
comprise:
Held in General
Unrestricted
Funds
29,552 (2021:29.652)Representative Body
Investment
Fund
Units
62,139 69,424
Brewin
Dolphin
Cash Deposit
Account 157,750 140,628
General Unrestricted
Funds
219,&89 210,052
Held m Restricted Capital, Endowment Funds
Legacy snd Bene(actions Account and Trust Funds
Held by Swansea and Brecon Diocesan Trust 569,340 641,509
Held by the Representative Body 543,050 602,246
Held by the Board ofFinance 9,232 9,232
Restricted
Capital, Endowment
Funds 1,121,622 1,252,967
Total Other Investments 1,341xst 1 1,463.039
Totat investments 4,932.416 5,634,059

e year ended 31Decemb er 20 22 (continued)
Concesslonary
loans
2022 2021
General Unrestricted
Funds
5
Loans funded by representative body:
Retired clergy equity
linked housing
loans 300,000 300,000
Retired clergy non equity
linked
housing loans 35,000 35,000
335,000 335,000
Funds received from the RBCIW are applied to provide loans for retired clergy housing (see Note 15
Interest is receivable
by the Company
and the Company
pays an equivalent
amount of interest to the
RBCIW.There are no specific terms for the repayment ofthe loans.
Debtors: due within one year
2021
2022 restated
5 E
General Unrestricted
Funds
Parish share 1,251,830 922,010
Grant Income Receivable 100,122 62,958
Payments
in advance
25,194 18,947
Parochial loans 30,286 18,843
Bank interest and investment income 27,493 26,098
Miscellaneous
Provision for doubtful
debts
41,527
~1r226,45~1
29,847
I934,224I
250,001 14~4479
Restricted Funds:
Parsonage
tNaintenance
Fund
Insurance
claim income
255,989 184,492
Representative
Body —Improvement
Fund repayment 47,449 35,313
303,438 219,805
Legacy and Bensfactions Account and Trust Funds
Restricted
fund income receivable
350
Debtors due within one year ~553439 364,634
These are analysed as follows:
2022 2021
5 r
Other debtors 400,631 256,281
Prepayments
and accrued income
1~52808 108,353
653,439 364,634

12 Cash at bank and in hand
2022 2021
5 5
CAF Gold Account 351,361 793,500
Other cash balances 729,792 453514
1081153 I 247 414
For further analysis see note 19.
13 Creditors falling due within one year
2022 2021
General Unrestricted Funds 8
Creditors Control 15,337 3,561
Representative
Body ofChurch
in Wales 306,845 285,273
Ministry Share Paid in Advance 84,950 97,898
Internally
invested
Restricted
Funds 9,232 9,232
Sundry creditors 46,830 72,482
463,194 468,446
Restricted Funds:
Parsonage
Maintenance
Fund (restricted income fund)
Creditors Control 8,084 4,854
Sundry creditors 36499
8,084 41,353
Creditors falling due within one year ~71,275 511374II
These are analysed as follows: 2022f 2021
Trade creditors 330,266 293,688
Other creditors
and accruais
141,012 216,111
471,278 509,799
Movements
in ministry
share paid
in advance
in the period are analysed as follows
2022 2021
8
Ministry Share paid in advance at start ofyear 97,898 157,084
Movement
in year
(12,948} i59,186)
Ministry Share paid in advance at end ofthe year 84,950 97,898

or th e year ended 31D ecember 2022 (continued) ecember 2022 (continued)
14 Creditors falling due after more than one year
2022 2021
2 5
General Unrestricted Funds
Loans from the RBCIW
Retired clergy equity linked housing loans 300,000 300,000
Retired clergy non equity linked housing loans 35,000 35,000
335,000 335,000
~N
EN~
0 N
~N
EN~
0 N
CD
Ol
CI
Ol
v CI
W
00
D
40
ID
CO
Cl
N
~t
CI
00O
IO
40
N
IO
CI
CO
N
CO
CO
OlNI
Ilk
Ol
CI
4I CD
I I I
ID
Ol00 '0
C S
S S
Cl Ul
CO
CO
CC
N
IO
CO
Cl
Ol
IO
CI
IR
IO'0
C
Ol 44R
00
I
OOOO CA
CO
CO
IL
0 I-
C
E
8~ R
CI
OI
Nl
N
IO
CO
NN
O
ID
v
Ol
IO
I
ID
IO
N
0X 0
NSX
IC.'IU
Ol
40
N
Cl e
ID
O
CO
ID
IO CO
IO
ID CO
T
Ol
IO
IO
O Ol4I NN
IO
N D
IO
N
IO
I
CO
CO ID
IO
CI
CI
CI
0 0
E bio
0 N
C SK
ION CO IO IO
S
c
S
Cl
2
g N
CD
SN
I
NN
D
Ol
CD CO
CO
CO
CR
O
IO
I
IO
N
ID
N
D
CO
CD
CO
CO
D
N
ID
I0
D
CO
O
CO
CO
CO
' CO
IO
CO
NN
CO
Kl
C '0
C
E
8
C
o
-„
IL
IO
CSS
0
IL'0
E
N'0
C
IL
OI
E
8C
S
O
4
0
S
c
0
S
IO
N
L
m
c
0
(5
N'0
C
IL'0
OI
CfCCl
N
OI
C0
.I
0
S
Cl
C
Vi
VI
4l
0
C
U
C0
S
IOC
IO
CD
Cl
IC
0
D
S
S
L
CC
Ql
S
O
C
IL
IO0C
Ci
rh
NN
cC
Cl
IO
IO
!4
C
Xl
Cl
ClCCI
IOSO
N
C
U'0
4l0
IL'
L0
SE
NC
Cl
SS
CC
Vt
C
ILS0L
OlS
0
0
N
C
C
ClE
E
C
g
m
IO
IO
N
L
So
5
IO
IO
O'.
IO
05
N
CS
0
S
N
O
~0
D
0
0
.C
NS
S
S
CC
OI
C
S
CO
I-'0
C
IO
C
0
00
IOC0
'5
CS
0
Cl
ClS
C
IO
0
IL
c
~4
~
Cl
C4
0
CV
l
CON
C4
IO
0 O
S
Cl
N
N
Itt
g
0
ID
NN
mE
Cl
t t t I t
4ICD
0Ce
0 e II
C 0
g '0-
CS
N
IO(4
IL
e
ClK
ClDC
4I
C
I
g
IO
89
IL
N 'g CD
Ctt
8 m O
CDO
CV
Ct
C4 IO IO
4I CD
IO
Ig III N
CO
3
5
P
0
N
Ct
cn
N
IO
ION
O
O
IO
IO
Ct
CO
O
IO
Q&
N
O
IDO
CtI
IL
4tc~
mm
e
ld
mc-
0 Ol
cO
m N
CP
Ct
CD t t CO
CD
O e'0 N
Ct
0)
C
IL
C40
N
4Il40
ILe
E000
4IeCeQ
2e
lh
L
F
e
0
e
c4
3
5
O
C
D
m
C
ot
l4
0
0
DL
o
O
'0
m
C
O)
l4
0
0
C
4
e
IC
CO
m
C
CB
e
ID
0
4I
'O
0
IL
C
0
4I
g
e
L
PI-
L4
C
IL
0
m
c
0
'm
0
E
e
E
tU
IC
C
4
C0
C0
0
p
(y
E
D0
O
I
Cl0
OCe
I4'0L
4lO.
4IO
44
C
4I
0
m e
DQ
g C
0
5
IC
E8
CeE
5'C
COO
I-'0
0
44
II

18 Summary ofParsonage Maintenance Fund (restricted income fund)
forthe year ended 31 December 2022
2022 2021
E
Income
Contributions
from Diocesan Board ofFinance General
Unrestricted
Income Fund
417,829 453,934
Income from rented Properties 72,63& 61,960
Interest on Improvement Fund 388
Insurance
claims
172,340 184,492
Grants and Parochial contributions 5,964 16,684
Other Income
Total Income 868,771 717,458
Expenditure
Maintenance
ofPersonages
547,001 611,655
Maintenance
contracts
24,624 23,359
571,625 635,014
Administration 54,603 56,446
Total expenditure 626,228 691,460
Net surplus
for the year
42,543 25,998
Fund balance brought forward at 1 January ~28099 101
Fund balance carried forward at 31 December 68,842 26,099
2022 2021
5
Maintenance costs 571,625 635,014
improvement costs (borne by the Representative Body) 47,449 83,463
619,074 718,477

Financial Instruments comprise the following: comprise the following:
2022 2021
6 6
Financial assets
Investments
measured
offinancial
activity
at market value though the statement 4,932,415 5,634,059

19
Analysis ofnet assets
between funds
Unrestricted Designated Restricted Total
funds Funds funds
8 5 8
Investments 3,810,793 1,121,822 4,932,415
Long Term Loans 335,000 335,000
Debtors due within one year
Cash
Creditors due within one year
Creditors due in more than one
year
250,001
793,426
(463,194)
~335,00~0
319,998 303,438
(32,271)
(8,084)
553,439
1,081,153
(471,278)
$33~5,000
Total 4,391,028 319,998 1,384,705 6,095,729

revious
esr 'Restatedi
Unrestricted Designated Restricted Total
funds funds funds
6 8 6
Investments 4,381,072 1,252,987 5,634,059
Long Term Loans
Debtors due within one year
335,000
144,479
220,155 335,000
364,634
Cash 848,118 316,892 80,404 1,247,414
Creditors due within one year
Creditors due in more than one
(468,446) (41,353) (509,799)
year (335,000) (335,000I
Total 4,905,223 318,892 1,512,193 6.736 308

Note Unrestricted
funds
Unrestricted
dsslonaled
funds
Asslnsled
mlnlsey ares
lmnsfonnsden
Restricted
Income Funds
Restricted
endowment
mphal
funds
Tctsl
Charily
fulsls
fund
2021 2021 2021 2021 2021 2021
Income from:
Donatlcns
end legsdes
5.1 3,199,815 101,110 3,330,925
Charitable
activities
5.2 i3,780 61,060 75,740
Investments 5.3 04,132 124,100
Other Income 5.4 190,558 190,558
Total income S,307,727 303,500 3,091,323
Expenditure:
Raising funds:
Investment
management
coals 10,000 19,600
19,600 19,000
Charitable
sctlvitiesr
Support
for Ministry
6.1 2,063,521 707,520 2.771,041
Support for Panshes 6.2 341JI32 ff5/75 6,006 402,773
Church
properly
6.3 69,901 69,951
Other financial support 6.4 I97425 14,663 211,988
Communications 47,588 47,689
2,719,718 115,475 728.249 3503442
Total expenditure 2,739,310 115,475 728449 3,5S3,042
Net income 508Jtgg (115,475) (344,653) I08,281
Net gains on inveslmenls 8 522,205 128,450 650,661
Net (outgoing)il neoming
resources before transfers
8 1,090,614 (115,475) (344,653) 128,456 758,042
Gross transfers bebvesn funds (626,395) 172,461 453,934
Net movemerrls
In funds
15 464,219 172,461 (115,475) 109,281 128.456 75S,942
Totalfunds
broughtfonvard
at I 15 4,441,004 146,431 179.567 15,662 1,191,402 5.977,360
January
Total funds carried fonuard
31 December
st 15,19 4,905,223 316.692 64,392 1,322,058 6,736,308