REGISTERED CHARITY NUMBER: 504644
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
FOR
HEATH CHRISTIAN BOOKSHOP
MHA
Elfed House
Oak Tree Court
Cgrdiff Gale Business Park
CARDIFF
CF23 8RS

HEATH CHRISTIAN BOOKSHOP
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Page
Report of the Trustees
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
6 to 11

HEATH CHRISTIAN BOOKSHOP
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. The
trustees have adopted the provisions of Accounting and Reporting by Charities.. Slalement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in Ihe UK
and Republic of Ireland {FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
The object of the charity is to advance the Christian religion by selling Christian literature. cards, recordings and other
related goods.
Public bgngfit
The trustees can confimi that they have complied with the duty in Section 17 of the Charities Act 2011 to have due
regard to public benefit guidance published by the Charities Commission. Significant aclivilies that we undertook during
the year that demonstrate public benefit are set out below.
Revlew of activities and a¢hievernents
The trust has operated from its premises at 122 Whitchurch Road throughout the year under review, where the premises
provided excellent facilities for aclivilies to further its objects by the promotion of Christian literature. The premises were
open lo the public daily apart from on public holidays and Sundays.
Throughout the year the trust provided..
access to comfortable seating in adjacent premises for reading.
access to certain free Christian literature..
bookstalls as requested off the premises-
facilities for hosting new book launches and other events such as book reviews of Christian lileratuie..
support for the promotion of Christian literature by hosting and supplying monthly reading groups.. and
provision of discounted stock for public purchase during Christian holiday periods.
The trust operated a website which was used to promote Christian literature and recordings- it also served as a medium
for contacting the bookshop.
FINANCIAL REVIEW
Total income reported for the year £66,669 {2022: £55.338} upon whieh an ￿n￿StriCted surplus of £866 (2022: loss of
£8,765) has beèn reported.
The total funds of the charity at the year end were £64.282 all of which were unrestricted, of which £1,146 is made up of
tangible fixed assets leaving £63.136 as the total free reserves of the charity.
The object of the charity is to have sufficient reserves to finance its Stock and fixed assets and sufficient cash to avoid
the need for bank or other borrowings.
The current level of reseNes is regarded as satisfactory.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governing document
The Charity is controlled by Its goveming document, a deed of trust and constitutes an unincorporated charity.
Page I

HEATH CHRISTIAN BOOKSHOP
REPORT OF THE TRUSTEES
FOR ThE YEAR ENDED 31 DECEMBER 2023
8TRUCTUR4 GOVERNANCE AND MANAGEMENT
The In*t was establish￿ on 22 sept￿nber 1975 under a Ift￿1 deed arKI Is a registered ¢harlty no. 504644.
The trustees. indudiw vjl trlose setved during the y6ar. are set rArt on page 1 L￿. Tru8te8s affj app)inted by the
existlng body of trustees.
When the trust￿ ff*t. d8cWrAs aro takan on a maioffty basls. A quon￿ of three trust888 ffj requlred In megtlng8.
R•lalloMhlp to H••th Evang•ll¢al Church
Th8 charity was origlnamy set up by membarn of Heath Evarwj￿cal Chwth, Cwdiff and this r*ur¢h has sUpp￿ted the
Charity financialty $irKo Ihen.
So far as tw)ssible th8 Paslorcrf the church stwll ts a Irustse ofthg Gharfty.
REFERENCE AND ADMINISTrAYIVE DETAILS
Raglstsr•d Charlty numbor
Prlnelpal •ddv••
122 IAlhlt¢hurch Road
County of Cardtff
CF14 3LZ
Tru•teo•
P R wifis
A C Piroozi
Rev AW Hughes
K thhard
R Orchard
C Protharo
AJLee
Resigned 0210W24
Rest￿•1 04103124
MHA {tradtng name of MaclntyTe Hudson LLP)
Limited Ilabiltty partnership in England & Walas
Reglstere(S number OC312313
Elfed House
Oak Tree Court
Cardiff Gate B￿ne$S Pa
CARDIFF
CF23 8RS
S•nk>r staff
R Hate
B•nk•r•
Natwest Bank
207 Richmond Road
Roath
Cardiff
CF24 3UX
Approvod by order ol the Boarf ofTrust889 on ..
. Thj signed on behalf ty:
rd - Trustee
Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
HEATH CHRISTIAN BOOKSHOP
Independent examiner's report to the trustees of Heath Christian Bookshop
I report to the charity trustees on my examination of the accounts of Heath Christian Bookshop (the TNst) for the year
ended 31 December 2023.
Responsibiliti#$ and basis of report
As the charity Iruslees of the Trust you are responsible for the preparation of the accounts in accordan￿ with the
requirements of the Charities Act 2011 {'the Act'}.
I report in respect of my examination of the Tntst's accounts carried out under Section 145 of ihe Act and In carrying out
my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5){b) of the
Act.
Independent examinerfs statement
I have completed my examination. I confiTh that no material matters have come lo my attention in connection wlh the
examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the Trust as required by Section 130 of the Act,. or
the accounts do not accord with those records., or
the accounts do not cornply with the applicable requiremenls concerning the form and content of accounts Set out
in the Charities (Accounts and Reports) Regulations 2008 other than any requiremenl thal the accounts give a
true and fair view which is not a matter conside￿d as part of an independent examination.
I have no concerns and have come acTOSS no other matters in ¢onne¢tion with the examination to which allention should
be drawn in this report in order to en8ble a proper understanding of the accounts to be ￿8¢hed.
Julia Mortimer FCCA
MHA (trdding name of Maclntyre Hudson LLP)
Limited liability partnership in England & Wales
Re9iStered number OC312313
CARDIFF
CF23 8RS
Date:
Page 3

HEATH CHRISTIAN BOOKSHOP
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
Total
funds
2022
Total
funds
Unrestricted
lund
Restricted
fund
Notes
INCOME AND ENDOWMENTS FROM
Donalions and legacies
3.439
9,000
12,439
9,831
Charitable actlvitles
Sale of Christian literature
53,864
53,864
45,420
Investment income
366
366
87
Total
57.669
9,000
66,669
EXPENDITURE ON
Charitable activities
Sale of Christian literature
56,803
9,000
65.803
64,103
NET INCOMEIIEXPENDITURE)
866
866
(8,765)
RECONCILIATION OF FUNDS
Total funds brought forward
63.416
63.416
72,181
TOTAL FUNDS CARRIED FORWARD
64,282
64.282
63.416
The notes fomi part of these financial slatements
Page 4

HEATH CHRISTIAN BOOKS+IOP
31 DECEMBER 2023
2023
2022
Totsl
l￿d
fund
RXED ASSETS
Tang￿te assets
10
1,146
1,146
CURRENT ASSEf8
11
12
23.771
1,115
23.7T1
1.115
24.967
676
Debio
Cash al bank and in hand
68,307
66.307
70.868
CREDITORS
13
(3.171)
{3.171)
18,356)
63.136
62,512
TOTAL ASSEfs LESS CURRENT UABIUTIES
64.282
63,416
NEf ASSETS
64.282
63.416
FUNIY6
Unreslrfcted fiJn(ts
14
TOTAL FUNDS
The finanaal statemènts were approved by the Board of Trustee5 and authorssed for issue on
. and ￿re signed on its beha5f by".
Tho noto5 fo￿ part of these ffftandal statements
Page 5

HEATH CHRISTIAN BOOKSHOP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
STATUTORY INFORMATION
Heath Christs'an Bookshop is an unincorporated charity in Wales within the United Kingdom. The principal
address 1$ 122 Whilchurch Road, Heath, Cardiff, CF14 3LZ.
The financial statements arè presented in Sterling 1£), the charity's fun¢tlonal currency, and rounded to the
nearest pound.
The prlncipal activities and nature of the charity's operatlons Is to advance the Christian religion by selling
Christian literatu￿, cards, ￿cOrdIng$ and other related goods.
The significant accounting policies applied in the preparation of Ihese financial statements are set out below.
These policie$ have been consistently applied to all years presented unless otherwise stated.
ACCOUNTING POLICIES
Basls of preparing the financial statements
The financial slatements of the charity, which is a public benefit entity under FRS 102. have been prepared in
accordance with the Charities SORP IFRS 102) 'Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Stsndard applicable in the UK and Republi¢ of Ireland (FRS 102) {effective 1 January 20191,, Financial
Reporting Standard 102 The Financial Reporting Standard applicable in Ihe UK and Republic of Ireland, and the
Charities Act 2011. The financial statements have been prepared under the historical cost convention.
The financial slatemenls have been prepared to give a 'true and fairf view and have departed from the Charities
(Accounts and Reports) Regulations 2008 only lo the extent lo provide a Xrue and fair. view. This departure has
involved following the Accounting and Reporting by Charities.. Statement of Recommended Practice appllcable to
charities preparing their accounts in accordance with the Financial ReportFng St8ndard appli¢able in the UK and
Republic of Ireland issued in October 2019 rather than the Accounting and Reporting by Chafities.. Statement of
Recommended Practice effective from 1 AprÈl 2005 which has Sin￿ been withdrawn.
Assets and liabilities are initially recognised at historical cost or transaction values unless othernise slated in the
relevant a¢counting policy note(s}.
Going concern
The Iruslees and senior management have concluded that Ihe financial statements should be prepared on a
going con￿rn basis and no adjustrnenls or additional dis¢105ures are required to the financial statements at this
time.
Income
All income is ￿CognISed in the Statement of Financial Activities once the charity has enlidement lo the funds. it ts
probable that the income will be received. and the amount can be meaSU￿d reliably.
This include5 capital grants
Donations and legacies income
Donations and legacies income includes donations and gifts that provide core lunding or are of a general nature
and are recognised where there is entitlement. probability of receipt and the amount can be measured with
sufficient reliabilty. Such income is only deferred when the donor specifies it must be used in fulure accounting
periods or Ihe donor has imposed conditions which must be met before the charity has uncondltlonal entitlement.
Incorne from charitable activities
Income from charitable activities includes income received from Bookshop sales. This income is recognised at
the point of sale.
Invostment income
Investrnent income is recognised on a receNable basis.
Page 6
conts'nued...

HEATH CHRISTIAN BOOKSHOP
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023
ACCOUNTING POLICIES - continued
Expenditure
Liabilities are recogni5ed as expenditure as soon as Ihere is a legal or constructive obligation committing the
charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and
has been classified under headings that aggregate all cost related to the ¢ategory. whe￿ costs cannol be
directly allribuled to particular headings they have been allocated to activities on a basis consislenl with the use
of resources.
Charilable expenditure comprises those costs incurred by the charity in the delivery of its a¢tivities and seNices
for its beneficiaries. It indudes both costs that can be allocated directly to such activities and those costs of an
indirect nature necessary to support them.
Support costs are those costs that, whilst ne￿$Sary to deliver an activity, do not themselves produ¢e or
conslitule the output of the charitable activity- This includes governan￿ costs which are those costs associated
with meeting the constitutional and statutory requirements of the charity.
Tangible fixed assets
Fixed assets are Capitalised at cost.
Depreciation is calculated so as lo write off the cost of an asset, less ils estimated residual value. over the useful
life of that asset as follows:
Fixtures. fillings and equipmenl
200/0 reducing balance
stocks
Stocks are valued at the lower of cost and net realisable value. after making due allowance for obsolete and slow
moving items using the FIFO stock valuation method.
Taxatlon
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestrfcted funds can be used in accordance with the charitable objectives at the discretion of the twstees.
Restricted funds can only be used for particular restrieted purposes Wlthin the objects of the charity- Reslrictions
arise when specified by the donor or when funds are raised for particular reslricted purposes.
Further explanation of Ihe nature and purpose of each fvnd is included in the notes to the financial slatemenls.
Debtors
Trade debtors and other debtors a￿ re¢ognised at the settlement amount due after any trade discounts offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Creditors
Creditors are recognised where the charity has a present obligation resulting from a past event thal will probably
result in the transfer of funds to a third party and the amount due to settle the obligalion can be measured or
estimated reliably. Creditors are normally recognised at their setdement amount after allowing for any trade
dis¢ounts due.
Ppnslon costs and other post-retlrement beneflts
The charitable company makes contributions to personal pension schemes on behalf of its employees.
Contributions are charged to the Statement of Financial Activities in the period to which they relate.
Financial Instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.
Basic financial Instruments are initially recognlsed at Iransaclion value and subsequently measured at their
settlement value.
Page 7
continued...

HEATH CHRISTIAN BOOKSHOP
NOTES TO THE FINANCIAL STATEMENTS . continued
FOR THE YEAR ENDED 31 DECEMBER 2023
DONATIONS AND LEGACIES
2023
2022
Gifts and donations
12.439
9.831
INVESTMENT INCOME
2023
2022
Deposit account interest
366
87
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 61
Direct
Costs
Totals
Sale of Christian literature
61.387
4.416
65,803
SUPPORT COSTS
Other
costs
Goveman¢e
costs
Finance
Depreciation
Totals
Sale of Christian literature
1.111
276
2,054
975
4.416
Included within support costs are fees payable to the independenl examiner of £975 {2022= £9751.
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for Ihe year ended 31 ￿e￿mber 2023 or for the year
ended 31 December2022.
Trustees. expenses
There were no tnjstees, expenses paid for the year ended 31 December 2023 or for the year ended 31
December 2022.
STAFF COSTS
2023
2022
Wages and salaries
other pension costs
24.737
1,237
24,737
1.233
25,974
25,970
The average monthly number of employees during the year was as follows..
2023
2022
Total
No employees received emoluments in excess of £60,000.
Page 8
continued...

HEATH CHRISTIAN BOOKSHOP
NOTES TO THE FINANCIAL STATEMENTS - ¢ontinued
FOR THE YEAR ENDED 31 DECEMBER 2023
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTNITIES
Unrestricted
fund
Reslricled
fijnd
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
831
9,000
9,831
Charltable actlvltles
Sale of Christian literature
45,420
45,420
Investment income
87
87
Total
46,338
9,000
55,338
EXPENDITURE ON
Charitable activities
Sale of Christian literature
55.103
64.103
NET INCOMEI(EXPENDITURE)
(8,765)
18,765)
RECONCILIATION OF FUNDS
Total funds brought forward
72,181
72.181
TOTAL FUNDS CARRIED FORWARD
63.416
63,416
10.
TANGIBLE FIXED ASSETS
Fixiures
and
fittings
COST
At 1 January 2023
Additions
Disposals
33.950
518
At 31 December 2023
34.139
DEPRECIATION
At 1 January 2023
Charge for year
Eliminated on disposal
33.046
255
At 31 December 2023
32,993
NET BOOK VALUE
At 31 December 2023
1,146
At 31 December 2022
904
Page 9
continued...

HEATH CHRISTIAN BOOKSHOP
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023
STOCKS
2023
2022
Stocks
23,771
24,967
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Trade debtors
VAT
Prepayments and accrued income
432
64
619
311
365
1.115
676
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Trade creditors
VAT
Other creditors
Accruals and deferred income
2,078
2,559
185
4,661
951
143
950
3,171
8,356
14.
MOVEMENT IN FUNDS
Net
movement
in funds
At
31112123
At 111123
UnTestri¢ted funds
General fund
63,416
866
64,282
TOTAL FUNDS
63.416
866
64.282
Nel movement in funds. included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unr¢stri¢ted funds
General lund
57,669
{56,803)
866
Restricted funds
Salary fund
9,000
(g,000)
TOTAL FUNDS
66.669
65.803}
866
Page 10
conth'nued...

HEATH CHRISTIAN BOOKSHOP
NOTES TO THE FINANCIAL STATEMENTS . contlnued
FOR THE YEAR ENDED 31 DECEMBER 2023
14.
MOVEMENT IN FUNDS- ¢ontinued
Comparatives for movement in funds
Net
movement
in funds
At
31112122
At 111122
Unrestrlcted funds
General fund
72,181
18,7651
63.416
TOTAL FUNDS
72,181
63,416
Comparative net movement in funds, included in the above are as follows..
Incoming
sources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
46.338
155.1031
{8,765)
Restricted funds
Salary fund
9.000
(9.000)
TOTAL FUNDS
55.338
64,103)
Salary fund
During the year, the charity received restricted donations from Ihe Heath Evangelical Church amounting to
£9.000 to assist in the payment of salaries and other costs.
15.
EMPLOYEE BENEFIT OBLIGATIONS
During the year ended 31 De￿mber 2023 the charity made contributions totalling £1,237 (2022= £1,233} to its
employee's pension plan. There were no outstanding contributions payable at the year end (2022: Nil)
16.
RELATED PARTY DISCLOSURES
The charity is connected with the Heath Evangelical Church in that it has tnjstees in common. The charity
re￿iVed gifts from Heath Evangelical Church in the sum of £9,000 {2022- £9,000) during the year lo assist in the
payment of salaries and olher c051s.
The total key management personnel remuneration benefits paid during the year was £25.974 (2022: £25.970}.
Page 11