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Company registration number: 05853982
Charity registration number: 1117071
Cytun: Eglwysi Ynghyd Yng Nghymru / Churches Together in Wales Limited
Trustees' Report and
Financial Statements
For The Year Ended 31 December 2025
Cross & Bowen
Chartered Certified Accountants
Riverside House
Normandy Road
Swansea
SA1 2JA
Cytun: Eglwysi Ynghyd Yng Nghymru / Churches Together in Wales Limited
Contents
Contents

| Page
--- | ---
Trustees' Report | 1—8
Independent Examiner's Report | 9
Statement of Financial Activities (including Income and Expenditure Account) | 10
Comparative Statement of Financial Activities (including Income and Expenditure Account) | 11
Balance Sheet | 12
Notes to the Financial Statements | 13—21

Page 1
Cytun: Eglwysi Ynghyd Yng Nghymru / Churches Together in Wales Limited
Company No. 05853982
Trustees' Report For The Year Ended 31 December 2025
Trustees' Report
The trustees present their report and the financial statements for the year ended 31 December 2025.
Objectives and Activities
Aims and Objectives
Fel elusen, nod eglur Cytûn yw uno mewn pererindod yr eglwysi hynny yng Nghymru sydd, gan gydnabod datguddiad Duw yng Nghrist, yn cyffesu yr Arglwydd Iesu Grist yn Dduw a Gwaredwr yn ôl yr Ysgrythurau; ac mewn ufudd-dod i ewyllys Duw ac yng ngrym yr Ysbryd Glân, yn ymrwymo’u hunain i geisio dyfnhau eu cymundeb â Christ ac â’i gilydd yn yr Eglwys, sef ei gorff ef, ac i gyflawni eu cenhadaeth o gyhoeddi’r efengyl drwy dystiolaethu a gwasanaethu gyda’i gilydd yn y byd, er gogoniant yr un Duw, Tad, Mab ac Ysbryd Glân.
As a charity, Cytûn has the clear aim of uniting in pilgrimage those churches in Wales which, acknowledging God’s revelation in Christ, confess the Lord Jesus Christ as God and Saviour according to the Scriptures; and, in obedience to God’s will and in the power of the Holy Spirit, commit themselves to seek a deepening of their communion with Christ and with one another in the Church, which is his body, and to fulfil their mission to proclaim the Gospel by common witness and service in the world, to the glory of one God, Father, Son and Holy Spirit.
Significant Activities
Ffynonellau incwm yr elusen yw: cyfraniadau gan aelodau ac asiantaethau sy’n bartneriaid a thanysgrifiadau oddi wrth gyrff eciwmenaidd rhanbarthol a lleol.
Tri phrif weithgaredd Cytûn ar gyfer codi arian oedd: sicrhau cyfraniadau oddi wrth yr eglwysi a’r enwadau sy’n aelodau, sicrhau tanysgrifiadau oddi wrth grwpiau lleol a rhanbarthol a sicrhau cymorth oddi wrth Gyngor Gweithredu Gwirfoddol Cymru i alluogi Cytûn i gyflawni ein dyletswyddau tuag at gymunedau ffydd Cymru.
Nodir newidiadau penodol i asedau sefydlog yn nodiadau'r cyfrifon.
Y mae'r Ymddiriedolwyr yn fodlon fod asedau'r elusen ym mhob cronfa ar gael ac yn ddigonol ar gyfer cyfarfod â'i oblygiadau parthed pob cronfa.
The charity’s sources of income are: contributions from members and partner agencies and subscriptions from regional and local ecumenical bodies.
Cytûn’s three main fundraising activities were: raising contributions from member churches and denominations, gaining subscriptions from local and regional groups and gaining support from the Wales Council for Voluntary Action to enable Cytûn to meet its obligations to Wales’ faith communities.
Specific changes in fixed assets are detailed in the notes to the accounts.
The Trustees are satisfied that the charity’s assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
Public Benefit
Mae'r Ymddiriedolwyr yn ymwybodol o ganllawiau'r Comisiwn Elusennau ar fudd i'r cyhoedd, gan gynnwys y canllawiau ar hyrwyddo crefydd. Mae'r Ymddiriedolwyr wedi rhoi sylw i ganllawiau'r Comisiwn Elusennau ar fudd i'r cyhoedd wrth reoli gweithgareddau'r elusen.
The Trustees are mindful of the Charity Commission's guidance on Public Benefit including the guidance on advancement of religion. The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
The charity's strategies for achieving its aims and objectives in the future
Er mwyn cryfhau llais unedig yr eglwysi yn y sgwâr cyhoeddus, mae Cytun yn cynrychioli eglwysi yn y llywodraeth, y cyfryngau a'r gymdeithas sifil. Rydym yn cydlynu ymatebion i faterion cymdeithasol. Rydym yn darparu briffiau ac adnoddau ar bolisi cyhoeddus o safbwynt Cristnogol. Rydym yn hwyluso partneriaethau ar gyfer mentrau cymunedol a chyfiawnder ac rydym yn cefnogi eglwysi yn eu hymgysylltiad ag ymdrechion eiriolaeth lleol a chenedlaethol.
Er mwyn meithrin perthnasoedd dyfnach a chydweithrediad rhwng enwadau Cristnogol, mae Cytun yn creu mannau ar gyfer myfyrio a deialog ddiwinyddol, cefnogi addoliad, digwyddiadau ac adnoddau litwrgaidd ar y cyd, hwyluso adeiladu ymddiriedaeth, datrys gwrthdaro pan fo angen, a chydweithredu rhwng eglwysi, hyrwyddo mentrau datblygu disgyblaeth ac arweinyddiaeth a rennir a chwilio am aelodau newydd.
Er mwyn cadw eglwysi yn gysylltiedig, darparu gwybodaeth ac adnoddau rhyngddynt ar gyfer gweinidogaeth effeithiol, mae Cytun yn dosbarthu bwletinau newyddion rheolaidd, diweddariadau polisi, ac adnoddau eciwmenaidd ac yn cysylltu eglwysi â rhwydweithiau eciwmenaidd cenedlaethol a rhyngwladol.
Er mwyn cefnogi tystiolaeth yr eglwys yn nhirwedd ddiwylliannol, ieithyddol ac ysbrydol unigryw Cymru, mae Cytun yn ymgysylltu â gwyliau diwylliannol, sefydliadau cenedlaethol, a'r cyfryngau Cymreig, yn annog diwinyddiaeth a chenhadaeth gyd-destunol sydd wedi'u gwreiddio ym mywyd Cymru ac yn cefnogi eglwysi i fynd i'r afael â heriau gwledig, trefol ac ôl-ddiwydiannol sy'n unigryw i gymunedau Cymru.
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Cytun: Eglwysi Ynghyd Yng Nghymru / Churches Together in Wales Limited
Trustees' Report (continued)
For The Year Ended 31 December 2025
The charity's strategies for achieving its aims and objectives in the future - continued
Rhwng 1 Ionawr a 31 Rhagfyr 2025, parhaodd Cytûn – Eglwysi Ynghyd yng Nghymru – i ymgysylltu’n weithredol â pholisi cyhoeddus ar ran ei eglwysi a’i sefydliadau aelodau, gan gynrychioli eu barn i Lywodraethau Cymru a’r DU, y Senedd, a chyrff cenedlaethol eraill. Roedd y gwaith hwn yn cynnwys creu pecynnau ymgysylltu ag etholiad y Senedd, cyfrannu at ymgynghoriadau ar polisi gofal plant a polisi addysg. Hwylusodd Cytûn hefyd fewnbwn eciwmenaidd i drafodaethau ar genedlaetholdeb, rhyng-ffydd a gwleidyddol gan sicrhau bod llais yr eglwysi yn cael ei glywed mewn dadleuon o arwyddocâd cenedlaethol. Drwy gydol y flwyddyn, darparodd y sefydliad friffiau, ymatebion cydlynol, a chefnogodd eglwysi aelodau i ddatblygu eu hymgysylltiad polisi eu hunain. Mis Ebrill 2025 penodwyd Iestyn Davies yn Swyddog Polisi.
Mae gwaith Cytûn yn mynd rhagddi drwy ganolbyntio ar 4 prif maes, sef:
1. Datblygu eciwmeniaeth ymysg areinwyr cenedlaethol 2. Datblygu eciwmenaieth ar lawr gwlad 3. datblygu eciwmeniaeth ym mywyd cyhoeddus Cymru 4. sicrhau dyfodol gynaladwy i'r elusen
In order to amplify the churches' collective voice and action in the public square, Cytun represents churches in government, media, and civil society. We coordinating responses to social issues. We provide briefings and resources on public policy from a Christian perspective. We facilitating partnerships for community service and justice initiatives and we support churches in their engagement with local and national advocacy efforts.
In order to foster deeper relationships and cooperation among Christian denominations Cytun creates spaces for shared theological reflection and conversation, support joint worship, events, and liturgical resources, facilitate trust-building, conflict resolution, and collaboration between churches, promotes shared discipleship and leadership development initiatives and seek new members.
In order to keep churches connected, informed, and resourced for effective ministry, Cytun distributes regular news bulletins, policy updates, and ecumenical resources and connects churches to national and international ecumenical networks.
To support the church’s witness in the distinct cultural, linguistic, and spiritual landscape of Wales Cytun engages with cultural festivals, national institutions, and Welsh media, encourages contextual theology and mission rooted in the life of Wales and supports churches in addressing rural, urban, and post-industrial challenges unique to Welsh communities.
Between 1 January and 31 December 2025, Cytûn – Churches Together in Wales – continued its active engagement in public policy on behalf of its member churches and organisations, representing their views to the Welsh and UK Governments, the Senedd, and other national bodies. This work included contributing to consultations on education policy and providing resources and briefs for the Senedd election. Cytûn also facilitated ecumenical input into discussions on nationalism, interfaith relations, and community cohesion, ensuring that the voice of the churches was heard in debates of national significance. Throughout the year, the organisation provided briefings, co-ordinated responses, and supported member churches in developing their own policy engagement. In April 2025 Iestyn Davies was appointed to be the Policy Officer.
Achievements and Performance
Main Achievements
Yn ystod y flwyddyn, gwnaeth yr elusen gamau sylweddol wrth ddyfnhau ei heffaith, cryfhau cydweithredu ymhlith eglwysi sy'n aelodau, a gwella ei phresenoldeb cenedlaethol trwy ddigwyddiadau a mentrau allweddol.
Gyda ymddeoliad tu fewn i’r tim, pPenodwyd Iestyn Davies yn Swyddog Polisi ym mis Ebrill 2025 a gofynnwyd iddo hefyd i ymgymryd â gwaith cyfathrebu a chorfforaethol.
Un o uchafbwyntiau'r flwyddyn oedd cydlynu tystiolaeth Gristnogol yn llwyddiannus mewn digwyddiadau cenedlaethol mawr Cymru, gan gynnwys Eisteddfod yr Urdd, yr Eisteddfod Genedlaethol, a'r Sioe Frenhinol. Roedd y cyfarfodydd hyn yn darparu cyfleoedd gwerthfawr i ymgysylltu â'r cyhoedd ehangach ac yn dangos pwer tystiolaeth a rennir mewn lleoliadau diwylliannol amrywiol. Ochr yn ochr â hyn, cynhaliodd yr elusen ddau ddigwyddiad preswyl mawr - y Cyfarfod Arweinwyr yn yr hydref a'r Cyfarfod Preswyl Croeso i Gymru ym mis Hydref.
Yn y cyd-destun gwleidyddol presennol mae'r elusen wedi datblygu Rhaglen Ddiwinyddiaeth Gyhoeddus gyda cyfres o ddarlithoedd cyhoeddus ac adnoddau arlein i fynd i'r afael â thwf gwleidyddiaeth dde-eithafol a Chenedlaetholdeb Gristnogol.
Parhaodd cefnogaeth eciwmenaidd yn ffocws craidd trwy gydol y flwyddyn. Parhaodd yr elusen i hwyluso tystiolaeth a rennir, cynnull cyfarfodydd ar y cyd, darparu sesiynau briffio amserol, a chynnig adnoddau ar gyfer addoli a hyfforddiant. Mae'r ymdrechion hyn wedi meithrin perthynas gryfach rhwng enwadau ac wedi annog presenoldeb Cristnogol mwy unedig yng Nghymru.
Yn olaf, cynhaliwyd adolygiad cynhwysfawr o lywodraethu a chyllid, gan sicrhau bod yr elusen yn parhau i fod yn addas i'r diben ac yn ariannol gadarn. Mae'r adolygiad hwn wedi llywio ymdrechion parhaus i wella sefydlogrwydd a chynaladwyaeth yr elusen. Bellach mae 9 ymddiriedolwr ac mae gwahaniaeth clir rhwng bwrdd yr ymddiriedolwyr a'r grŵp galluogi. Mae'r gwaith i greu fformiwla tâl aelodaeth yn parhau.
During the year, the charity made significant strides in deepening its impact, strengthening collaboration among member churches, and enhancing its national presence through key events and initiatives.
Iestyn Davies was appointed as Policy Officer in April 2025 and was asked to take on communications and corporate responsibilities.
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Cytun: Eglwysi Ynghyd Yng Nghymru / Churches Together in Wales Limited
Trustees' Report (continued)
For The Year Ended 31 December 2025
Main Achievements - continued
One of the year's highlights was the successful coordination of Christian witness at major Welsh national events, including the Urdd Eisteddfod, the National Eisteddfod, and the Royal Welsh Show. These gatherings provided valuable opportunities for engagement with the wider public and demonstrated the power of shared witness in diverse cultural settings. Alongside this, the charity hosted two major residential events — the Leaders Gathering in the autumn and the Welcome to Wales residential in October — which provided spaces for reflection, connection, and strategic planning for church leaders and those newly arrived in Wales.
In the current political context we developed a Public Theology Program with a series of public lectures and online resources focusing on the Senedd election, the rise of far-right politics and Christian Nationalism.
Ecumenical support remained a core focus throughout the year. The charity continued to facilitate shared witness, convene joint meetings, provide timely briefings, and offer resources for worship and training. These efforts have fostered stronger relationships among denominations and encouraged a more united Christian presence in Wales.
Finally, a comprehensive review of governance and finances was undertaken, ensuring that the charity remains fit for purpose and financially sound. This review has informed ongoing efforts to improve transparency, sustainability, and strategic oversight in the year ahead. By now we have 9 trustees and a clear separation between trustees and enabling group. However the work on formulating a membership fee continues.
The difference the charity's performance during the year has made to the beneficiaries of the charity and the wider society
Prif fuddiolwyr cyhoeddus gwaith yr elusen yw'r miloedd lawer o aelodau unigol a'r nifer fwy fyth sy'n gysylltiedig ag eglwysi, rhwydweithiau a chyrff sy'n aelodau Cytûn ac a wasanaethir ganddynt ym mhob cymuned yng Nghymru a thu hwnt i Gymru. Mae'r rhain yn cynnwys rhai o'r eglwysi lleiafrifol ethnig mwy newydd yng Nghymru. Mae eglwysi a grwpiau lleol wedi elwa o ddeunyddiau astudio dwy-ieithog, mewn partneriaeth ag Eglwysi Ynghyd ym Mhrydain ac Iwerddon, ac adnoddau addysgiadol. Cefnogir gwaith y caplaniaid arbenigol ar faes y Sioe Amaethyddol Frenhinol yn weinyddol, a chynigir cefnogaeth ehangach i waith caplaniaethau eciwmenaidd mewn ysbytai a lleoliadau eraill.
Cyflawnwyd nodau Cytûn drwy: bod yn dyst i, a gweithio tuag at undod gweladwy yr Eglwysi aelod a darparu arbenigedd ym maes polisi cyhoeddus, a thrwy dynnu sylw at waith yr holl eglwysi ac enwadau a chyrff sy'n aelodau mewn cysylltiad gerbron ei gilydd a'r cyhoedd ehangach yng Nghymru.
Trwy ei Fwrdd Ymddiriedolwyr, rhwydweithiau a memoranda dealltwriaeth gyda Chomisiwn yr Eglwysi Cyfamodol a Chyngor Eglwysi Rhyddion Cymru mae cyfle i'r Eglwysi gyfarfod a chynllunio eu gwaith gyda'i gilydd ac i lunio strategaeth yr elusen sy’n esblygu dros amser. Mynychodd aelodau staff gynulliadau enwadol, cyrff llywodraethol, synodau a phwyllgorau. Mae gan y tîm staff batrwm o gyfarfodydd cyson sy'n cadw golwg ar gynnydd o ran gwireddu’r strategaeth a chyflawni amcanion strategol cyffredinol yr elusen. Mae'r staff yn adrodd yn ôl wrth yr Ymddiriedolwyr, y Grwp Galluogi a'r Cyfarfod Cyffredinol Blynyddol.
The main public beneficiaries of the charity’s work are the many thousands of individual members and the many more associated with and served by Cytûn’s member churches, networks and bodies in association in every community in Wales and also outside Wales These include some of the newer ethnic minority churches in Wales. Local churches and groups have benefitted from the production, in partnership with Churches Together in Britain and Ireland, of bilingual study and educational resources. The work of the specialist chaplaincy at the Royal Welsh Showground is supported administratively, and broader support is offered to the work of ecumenical chaplaincies in hospitals and other settings, .
Cytûn’s aims have been achieved by: witnessing to and working towards the visible unity of the Christian Churches within the membership and the provision of expertise in public policy, and in highlighting the work of all the member churches and denominations and bodies in association before each other and the wider public in Wales.
Cytûn provides, through its Board of Trustees, networks and memoranda of understanding with the Commission of the Covenanted Churches and the Free Church Council of Wales an opportunity for the Churches to meet and to plan their work together and to shape the charity’s rolling strategy. Staff members attended denominational assemblies, governing bodies, synods and committees. The staff team has a rolling pattern of meetings which keep a check on the progress of the strategy and the delivery of the charity’s overall strategic aims and objectives. The staff reports back to the Board, the Enabling Group and the Annual General Meeting.
Financial Review
Financial Position
The financial position of the charity at 31 December 2025 and comparatives for the prior period, as more
fully detailed in the accounts, can be summarised as follows.
During the year, the charity incurred a net deficit of £12,883 (2024: £4,923). At the end of the year, the charity had unrestricted revenue funds of £181,283 (2024; £57,253), designated revenue funds of £15,438 (2024: £152,351) and restricted funds of £1,242 (2024: £1,242)
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Cytun: Eglwysi Ynghyd Yng Nghymru / Churches Together in Wales Limited
Trustees' Report (continued)
For The Year Ended 31 December 2025
Financial Position - continued
The trustees wish to be candid about the charity's financial position. For a number of years, Cytûn has recorded a recurring shortfall between income and expenditure, with the deficit for the year ended 31 December 2025 amounting to £12,883, equivalent to 6.76% of total income. This shortfall has been met by drawing on the charity's reserves. While reserves remain above the minimum level set out in the reserves policy, the trustees recognise that continued reliance on them to fund core activity is not a sustainable position and, if left unaddressed, would in time erode the charity's capacity to deliver its charitable objects. Addressing this structural deficit is therefore a matter of urgency. It will form a central strand of the 2026 workplan for staff — including the finalisation of the membership fee formula and the pursuit of new income streams — and will be a standing matter for the trustees, who will reflect on the options available and agree a way forward during the course of the year with the aim of a new membership formula and subscription rate coming into effect for the 2027 operational year.
Mae'r ymddiriedolwyr yn dymuno bod yn onest ynghylch sefyllfa ariannol yr elusen. Ers nifer o flynyddoedd, mae Cytûn wedi cofnodi diffyg cylchol rhwng incwm a gwariant, gyda'r diffyg am y flwyddyn a ddaeth i ben 31 Rhagfyr 2025 yn £12,883, sy'n cyfateb i 6.76% o gyfanswm yr incwm. Diwallwyd y diffyg hwn drwy ddefnyddio cronfeydd wrth gefn yr elusen. Er bod y cronfeydd wrth gefn yn parhau uwchlaw'r lefel ofynnol a nodir yn y polisi cronfeydd wrth gefn, mae'r ymddiriedolwyr yn cydnabod nad yw dibynnu'n barhaus arnynt i ariannu gweithgarwch craidd yn sefyllfa gynaliadwy ac, o'i gadael heb ei datrys, y byddai dros amser yn erydu gallu'r elusen i gyflawni ei hamcanion elusennol. Mae mynd i'r afael â'r diffyg strwythurol hwn felly yn fater o frys. Bydd yn elfen ganolog o gynllun gwaith 2026 ar gyfer y staff — gan gynnwys cwblhau'r fformiwla tâl aelodaeth a cheisio ffrydiau incwm newydd — a bydd yn fater sefydlog i'r ymddiriedolwyr, a fydd yn ystyried yr opsiynau sydd ar gael ac yn cytuno ar ffordd ymlaen yn ystod y flwyddyn gyda'r nod o weld fformiwla aelodaeth a chyfradd tanysgrifio newydd yn dod i rym ar gyfer blwyddyn weithredol 2027.
Reserves Policy
Amcan y polisi yw sicrhau bod gan yr elusen ddigon o arian rhydd sydd ar gael ar gyfer cyfarfod â gofynion o leiaf tri mis o wariant blynyddol wedi ei gyllidebu. Mae'r cronfeydd yn cael eu hadolygu'n rheolaidd er mwyn sicrhau y gall yr elusen eu defnyddio ar gyfer cyflawni ei amcanion.
Roedd balansau credyd yr arian ar ddyddiad y fantolen yn Gronfeydd Refeniw Cyffredinol Anghyfyngedig
£181,283 (2024 £57,253), Cronfeydd Refeniw Dynodedig £15,438 (2024 £152,351) a Chronfeydd Refeniw Cyfyngedig £1,242 (2024 £1,242).
The policy is to ensure that the charity has sufficient free and available funds to meet at least three months of annual budgeted expenditure. The funds are under continuing review to enable the charity to put them to use in achieving its objectives.
The credit balances of the funds at the balance sheet date were Unrestricted General Revenue Funds
£181,283 (2024 £57,253), Designated Revenue Funds £15,438 (2024 £152,351) and Restricted Revenue Funds £1,242 (2024 £1,242).
Structure, Governance and Management
Governing Document
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1117071.
Mae Cytûn yn elusen gofrestredig yng Nghymru a Lloegr trwy Gomisiwn Elusennau Lloegr a Chymru | Rhif: 1117071 |
Cytûn is a registered company in England and Wales | Number: 05853982| Mae Cytûn yn gwmni cofrestredig yng Nghymru a Lloegr.
The charity does not operate in any overseas jurisdictions.
The charity is constituted as a company limited by guarantee, registered under the Companies Acts . The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.
There are no restrictions in the governing documents on the operation of the Charity or on its investment
powers other than those imposed by Charity Law.
By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.
The trustees are all individuals.
Trustee Selection Methods
Caiff yr Ymddiriedolwyr eu recriwtio a'u hapwyntio yn dilyn eu henwebu gan Aelodau Categori A. Yr ymddiriedolwyr sydd â’r cyfrifoldeb terfynol am redeg yr elusen. Buont yn cyfarfod yn rheolaidd drwy’r flwyddyn. Darperir gwybodaeth i’r ymddiriedolwyr yn rheolaidd er mwyn sicrhau bod ganddynt y wybodaeth ddiweddaraf ynghylch materion rheoleiddiol a materion eraill. Ceir Pwyllgor Cyllid sy’n ystyried materion ariannol yn fanwl ac mae Pwyllgor Adnoddau Dynol yn trafod materion staffio. Mae’r ddau bwyllgor yn adrodd yn ôl i’r Ymddiriedolwyr drwy Fwrdd Cytûn.
The Trustees are recruited and appointed following nomination by Category A Members. The Trustees have ultimate responsibility for the conduct of the charity. They have met regularly throughout the year. Regular information is provided to the trustees to ensure they are updated on regulatory and other matters. A Finance Committee considers in detail finance issues and a Human Resources Committee considers staffing matters. Both committees report back to the trustees through the Cytûn Board
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Cytun: Eglwysi Ynghyd Yng Nghymru / Churches Together in Wales Limited
Trustees' Report (continued)
For The Year Ended 31 December 2025
EGLWYSI SY’N AELODAU / MEMBER CHURCHES
Caterori A (a) / Category A (a)
1. Byddin yr Iachawdwriaeth / The Salvation Army
2. Eglwys Bresbyteraidd Cymru / The Presbyterian Church of Wales
3. Cymanfa Bedyddwyr De Cymru / South Wales Baptist Association
4. Undeb Bedyddwyr Cymru / The Baptist Union of Wales
5. Undeb yr Annibynwyr Cymraeg / The Union of Welsh Independents
6. Y Gynghrair Gynulleidfaol / The Congregational Federation
7. Yr Eglwys Ddiwygiedig Unedig / The United Reformed Church
8. Yr Eglwys Gatholig Rufeinig / The Roman Catholic Church
9. Yr Eglwys Fethodistaidd / The Methodist Church
10. Yr Eglwys yng Nghymru / The Church in Wales
11. Yr Eglwys Uniongred Indiaidd / The Indian Orthodox Church
12. Eglwys Pentecost DU / The Church of Pentecost UK 14.Cynulleidfaoedd Duw / Assemblies of God
15. Eglwysi Duw / Churches of God
Categori A (b) / Category A (b)
1. Cymdeithas Grefyddol y Cyfeillion / The Religious Society of Friends
Categori B (a) / Category B (a)
1. Eglwys Bresbyteraidd De Korea yng Nghymru / Presbyterian Church of South Korea in Wales
2. Eglwys Adfentiaid y Seithfed Dydd yng Nghymru / Seventh Day Adventists Church in Wales
3. Yr Eglwys Uniongred Ethiopiaidd / The Ethiopian Orthodox Church
Aelodau Categori B (b) / Category B (b) Membership
1. Cymorth Cristnogol / Christian Aid
2. CAFOD
3. Cymdeithas Dai Aelwyd / Aelwyd Housing Association
4. Cymdeithas y Beibl / Bible Society
5. Drwy’r Tô / Through the Roof
6. Cyngor Cymru ar Alcohol a Chyffuriau Eraill / Welsh Council on Alcohol and Other Drugs
7. Cyngor Ysgolion Sul Cymru / Welsh Sunday Schools Council
8. Comisiwn yr Eglwysi Cyfamodol / Commission of the Covenanted Churches
9. Cyngor Eglwysi Rhyddion Cymru / Free Church Council of Wales
10. Cofleidio’r Dwyrain Canol / Embrace the Middle East
11. Cyfiawnder Tai / Housing Justice
12. Teuluoedd Diogel dros Blant / Safe Families for Children
13. A Rocha DU / A Rocha UK
14. Cymdeithas y Plant / The Children Society
15. Cymdeithas Gristnogol Iracaidd yng Nghymru / Iraqi Christian Association in Wales
16. Undeb Credyd Cydfuddiannol yr Eglwysi / Churches’ Mutual Credit Union
17. Home for Good
18. Ffydd yn Ewrop – Rhwydwaith Cydberthynas Ewropeaidd yr Eglwysi / Faith in Europe - The Churches European Relations Network
19. Parish Nursing Ministries UK
20. Eglwys Glenwood / Glenwood Church3
21. 21st Century Church, Llanelli
22. Eglwys Goleudy Ynys Môn / Lighthouse Church, Anglesey
23. Christian Vision for Men
24. The Mission to Seafarers
Reference and Administrative Details
Trustees
Mr David Allen (resigned 03/09/2025)
Rev Anthony Batterton
Rev Peter Brignall (resigned 03/09/2025)
Right Rev Gregory Kenneth Cameron
Ms Annette Despres (resigned 03/09/2025)
Rev Anna Jane Evans
Mr Mark Fairweather-Tall
Rev Catherine Laura Gale
Mr Jacob Pappy George (resigned 03/09/2025)
Rev Dr Jennifer Anne Hurd
Mrs Dawn Mason (resigned 03/09/2025)
Rev Judith Anne Morris (resigned 03/09/2025)
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Cytun: Eglwysi Ynghyd Yng Nghymru / Churches Together in Wales Limited
Trustees' Report (continued)
For The Year Ended 31 December 2025
Rev David Kwabena Okyere (resigned 03/09/2025)
Rev Dyfrig Rees (resigned 03/09/2025)
Ms Elinor Wyn Reynolds (appointed 03/09/2025)
Mrs Carole Rakodi
Lt Col Jonathan Roberts (resigned 03/09/2025)
Mr Timothy Rowlands
Rev Martin Spain
Other Personnel
Cynan Llwyd - General Secretary
Charity Number
1117071
Company Number
05853982
Principal Address
Ystafell 3.6 / Room 3.6
Ty Hastings / Hastings House,
Caerdydd / Cardiff
CF24 0BL
Independent Examiner
Nicholas Davies Chartered Certified Accountant
Cross & Bowen
Chartered Certified Accountants
Riverside House
Normandy Road
Swansea
SA1 2JA
Bankers
CAF Bank Ltd
25 Kings Hill Avenue
West Mailing
Kent
ME19 4JQ
During 2025,the Charity revised the size of its trustee board from 14 to 9 members. This decision, taken in accordance with Cytûn's governing articles, was designed to establish a clearer separation between the legal responsibilities carried by trustees and the broader representational role fulfilled by member churches through the Enabling Group. By drawing a sharper distinction between governance and membership engagement, the change ensures that trustees can focus on their fiduciary and legal duties, whilst the Enabling Group continues to provide the forum through which member denominations articulate their views, priorities, and collective direction.
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Cytun: Eglwysi Ynghyd Yng Nghymru / Churches Together in Wales Limited
Trustees' Report (continued)
For The Year Ended 31 December 2025
Other Information
Summary of plans for the future and the trustees' perspective of the future direction of the charity
In 2026, Cytûn will continue to develop a bold Public Theology Program and political engagement focusing on health, education, the economy, international affairs, and citizenship, reflecting the shared concerns of member churches.
Cytun will also finalise a membership formula following an extensive review and will seek new income streams such as new members.
Cytûn will continue to host Welcome to Wales and Church Leaders Gathering and organise further opportunities for members to dialogue by setting up a Mission Forum and a Charities and Orgs Forum.
Yn 2026, bydd Cytûn yn parhau i ddatblygu Rhaglen Diwinyddiaeth Gyhoeddus blaengar gan ffocysu ar iechyd, addysg, yr economi, materion rhyngwladol, a dinasyddiaeth, gan adlewyrchu pryderon cyffredin yr eglwysi aelod. Bydd Cytûn yn cyflwyno fformiwla tâl aelodaeth wedi cyfnod o adolygiad manwl a hefyd bydd Cytûn yn ceisio incwm o mannau newydd megis aelodau newydd. Bydd Cytûn yn parhau i drefnu Croeso i Gymru a Cynulliad yr Arweinwyr a hefyd bydd yn trefnu cyfleuoedd ychwanegol i aelodau ymgysylltu â'i gilydd megis Fforum Cenhadol a Fforwm Elusennau a Sefydliadau.
Statement of Trustees' Responsibilities
Datganiad o Gyfrifoldebau Cyfarwyddwyr ac Ymddiriedolwyr
Mae'r ymddiriedolwyr elusen yn gyfrifol am baratoi'r cyfrifon yn unol â telerau, Deddf Elusennau 2011 Deddf Cwmnïau 2006 a Rheoliadau Elusennau (Cyfrifon ac Adroddiadau) 2008. Er gwaethaf y gofyniad penodol yn y rheoliadau statudol sy'n bodoli, Elusennau ( 2008 cyfrifon ac Adroddiadau), i baratoi'r datganiadau ariannol yn unol â'r SORP 2005, yn wyneb y ffaith bod y SORP 2005 wedi cael ei dynnu'n ôl, penderfynodd yr Ymddiriedolwyr i ddehongli'r cyfrifoldeb hwn bod angen iddynt ddilyn arferion gorau cyfredol a pharatoi'r cyfrifon yn ôl FRS 102 SORP 2015. Yn benodol, mae Deddf Cwmnïau 2006 a'r gyfraith elusennau yn gofyn ar i Fwrdd yr Ymddiriedolwyr baratoi datganiadau ariannol ar gyfer pob blwyddyn ariannol sy'n rhoi darlun gwir a theg o gyflwr busnes yr elusen ar ddiwedd y flwyddyn ariannol ac o'r gwarged neu ddiffyg yr elusen. Wrth baratoi'r datganiadau ariannol hynny mae gofyn i'r Bwrdd:
- i baratoi'r cyfrifon yn unol â Ymarfer Cyfrifo Cyffredinol y Deyrnas Unedig'r Deyrnas Unedig Dderbynnir yn Gyffredinol (Safonau Cyfrifo'r Deyrnas Unedig a chyfraith berthnasol).
- dewis polisïau cyfrifyddu addas ac yna eu cymhwyso'n gyson;
- gwneud dyfarniadau ac amcangyfrifon sy'n rhesymol ac yn ddoeth; a
- pharatoi'r datganiadau ariannol ar sail busnes gweithredol oni bai ei bod yn amhriodol tybio y bydd yr elusen yn parhau mewn busnes.
- safonau a datganiadau o nodi a chyfrifo perthnasol
arfer a argymhellir wedi eu dilyn, yn amodol ar unrhyw ddeunydd wyriadau a ddatgelwyd ac a esboniwyd yn y datganiadau ariannol;
Mae'r gyfraith yn mynnu bod rhaid i'r ymddiriedolwyr beidio cymeradwyo'r cyfrifon oni bai eu bod yn fodlon eu bod yn rhoi darlun cywir a theg o gyflwr busnes yr elusen ac o' warged neu' ddiffyg yr elusen am y flwyddyn.
Mae'r Ymddiriedolwyr hefyd yn gyfrifol am gynnal cofnodion cyfrifo digonol sy'n datgelu gyda chywirdeb rhesymol ar unrhyw adeg sefyllfa ariannol yr elusen ac sy'n ddigonol i ddangos ac egluro trafodion yr elusen ac sy'n eu galluogi i sicrhau bod y datganiadau ariannol yn cydymffurfio â Deddf Cwmnïau 2006 ac yn cydymffurfio â rheoliadau a wnaed o dan y Ddeddf Elusennau. Maent hefyd yn gyfrifol am ddiogelu asedau'r elusen ac felly am gymryd camau rhesymol i atal a datgelu twyll ac anghysondebau eraill.
The trustees (who are also the directors of Cytun: Eglwysi Ynghyd Yng Nghymru / Churches Together in Wales Limited for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to:

- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgments and accounting estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
TMae'r Ymddiriedolwyr hefyd yn gyfrifol am gynnwys Adroddiad yr Ymddiriedolwyr ac mae cyfrifoldeb statudol y Archwiliwr Annibynnol o ran yr Adroddiad yr Ymddiriedolwyr wedi'i gyfyngu i archwilio'r adroddiad a sicrhau bod, ar wyneb yr adroddiad, nid oes unrhyw ddeunydd anghysondebau gyda'r ffigurau a ddatgelwyd yn y datganiadau ariannol.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
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Cytun: Eglwysi Ynghyd Yng Nghymru / Churches Together in Wales Limited
Trustees' Report (continued)
For The Year Ended 31 December 2025
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:

Rev Dr Jennifer Anne Hurd Trustee
17/06/2026

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Cytun: Eglwysi Ynghyd Yng Nghymru / Churches Together in Wales Limited
Independent Examiner's Report to the Trustees of Cytun: Eglwysi Ynghyd Yng Nghymru / Churches Together in Wales Limited
For The Year Ended 31 December 2025
Independent Examiner's Report to the Trustees of Cytun: Eglwysi Ynghyd Yng Nghymru / Churches Together in Wales Limited
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (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 the Company 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 the Company 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.
Nicholas Davies Chartered Certified Accountant
18/06/2026
Riverside House
Normandy Road
Swansea
SA1 2JA
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Cytun: Eglwysi Ynghyd Yng Nghymru / Churches Together in Wales Limited
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 December 2025
Statement of Financial Activities (including Income and Expenditure Account)

|  |  | 2025 | 2024
--- | --- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds | Total funds
| Notes | £ | £ | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 202,190 | - | 202,190 | 181,097
Investments | 4 | 5,662 | - | 5,662 | 6,896
Other | 5 | - | - | - | (1,544 )
|  | 207,852 | - | 207,852 | 186,449
EXPENDITURE ON:
Charitable activities: | 7
Religious Activities |  | (220,735 ) | - | (220,735 ) | (191,372 )
NET EXPENDITURE |  | (12,883 ) | - | (12,883 ) | (4,923 )
NET MOVEMENT IN FUNDS |  | (12,883 ) | - | (12,883 ) | (4,923 )
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 209,604 | 1,242 | 210,846 | 215,769
TOTAL FUNDS CARRIED FORWARD | 17 | 196,721 | 1,242 | 197,963 | 210,846

The notes on pages 13 to 19 form part of these financial statements.
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Cytun: Eglwysi Ynghyd Yng Nghymru / Churches Together in Wales Limited
Comparative Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 December 2025
Comparative Statement of Financial Activities (including Income and Expenditure Account)

|  |  | 2024
--- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds
| Notes | £ | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 181,097 | - | 181,097
Investments | 4 | 6,896 | - | 6,896
Other | 5 | (1,544 ) | - | (1,544 )
|  | 186,449 | - | 186,449
EXPENDITURE ON:
Charitable activities: | 7
Religious Activities |  | (191,372 ) | - | (191,372 )
NET EXPENDITURE |  | (4,923 ) | - | (4,923 )
NET MOVEMENT IN FUNDS |  | (4,923 ) | - | (4,923 )
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 214,527 | 1,242 | 215,769
TOTAL FUNDS CARRIED FORWARD | 17 | 209,604 | 1,242 | 210,846

The notes on pages 13 to 19 form part of these financial statements.
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Cytun: Eglwysi Ynghyd Yng Nghymru / Churches Together in Wales Limited
Balance Sheet
As At 31 December 2025
Balance Sheet

|  |  | 2025 | 2024
--- | --- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds | Total funds
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 13 | 3,181 | - | 3,181 | 2,766
|  | 3,181 | - | 3,181 | 2,766
CURRENT ASSETS
Debtors | 14 | (3,987 ) | - | (3,987 ) | 4,981
Cash at bank and in hand |  | 262,450 | 1,242 | 263,692 | 286,384
|  | 258,463 | 1,242 | 259,705 | 291,365
Creditors: Amounts Falling Due Within One Year | 15 | (64,923 ) | - | (64,923 ) | (83,285 )
NET CURRENT ASSETS (LIABILITIES) |  | 193,540 | 1,242 | 194,782 | 208,080
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 196,721 | 1,242 | 197,963 | 210,846
NET ASSETS |  | 196,721 | 1,242 | 197,963 | 210,846
FUNDS OF THE CHARITY
Restricted Funds |  |  |  | 1,242 | 1,242
Unrestricted Funds |  |  |  | 196,721 | 209,604
TOTAL FUNDS | 17 |  |  | 197,963 | 210,846

For the year ending 31 December 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Rev Dr Jennifer Anne Hurd Trustee
17/06/2026

The notes on pages 13 to 19 form part of these financial statements.
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Cytun: Eglwysi Ynghyd Yng Nghymru / Churches Together in Wales Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Cytun: Eglwysi Ynghyd Yng Nghymru / Churches Together in Wales Limited is a company limited by guarantee, incorporated in England & Wales, registered number 05853982 and registered charity number 1117071 . The registered office is .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
Nature of income
Gross income represents the value, member contributions, donations & grants and some exchange transactions.
Categories of Income
Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.
Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.
Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.
Income recognition
Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.
Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.
All income is accounted for gross, before deducting any related fees or costs.
Accounting for deferred income and income received in advance
Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.
Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met.
When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met.
Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred.
Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable.
Income from legacies
Income from legacies is recognised when the charity has sufficient evidence that a gift has been left to them, that where required, probate has been granted, the executor is satisfied that the property in question will not be required to satisfy claims in the estate, that it is probable that the amount will be received by the charity, and the amount to be received can be estimated with sufficient accuracy, and that any conditions attached to the legacy are either within the control of the charity or have been met.
Where a payment is received from an estate or is notified as receivable by the executors after the reporting date and before the accounts are authorised for issue but it is clear that the payment had been agreed by the executors prior to the end of the reporting period, then the amount concerned is treated as an adjusting event and accrued as income in the accounting period if receipt is probable.
Where the charity has established entitlement to a legacy but there is uncertainty as to the amount of the payment, details of the legacy aredisclosed as a contingent asset until the criteria for income recognition are met. Where a legacy is subject to the interest of a life tenant, the legacy is not recognised as income until the death of the life tenant.
If it is doubtful that full settlement of a legacy debtor will be received, then an adjustment is made to reduce the amount of the legacy debtor and legacy income rather than charging the adjustment as expenditure in the Statement of Financial Activities
Membership subscriptions
...CONTINUED
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Cytun: Eglwysi Ynghyd Yng Nghymru / Churches Together in Wales Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.2. Incoming Resources - continued
The income from a membership subscription received by the charity in the nature of a gift, is accounted for on the same basis as a donation.
The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities.
2.3. Resources Expended
Recognition of liabilities and expenditure
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
Allocating costs to activities
Direct costs that are specifically related to an activity are allocated to that activity. Shared direct costs and support costs are apportioned between activities.
The basis for apportionment, which is consistently applied, and proportionate to the circumstances, is :-
Staffing - on the basis of time spent in connection with any particular activity.
Staffing - on a per capita basis, based on the number of of people employed within any partiular activity.
Premises related costs - on the proportion of floor area occupied by a particular activity.
Non specific support costs - on the basis of the usage of resources, in terms of time taken, capacity used, request made or other measures
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 20% reducing balance

2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies

| 2025 | 2024
--- | --- | ---
| Unrestricted | Unrestricted
| funds | funds
| £ | £
Donations and gifts | 3,152 | 1,468
Member subscriptions and sponsorships | 174,096 | 168,174
Legacies | 15,438 | -
Other | 9,504 | 11,455
| 202,190 | 181,097

4. Investment Income

| 2025 | 2024
--- | --- | ---
| Unrestricted | Unrestricted
| funds | funds
| £ | £
Bank interest receivable | 5,662 | 6,896

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Cytun: Eglwysi Ynghyd Yng Nghymru / Churches Together in Wales Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Other Income

| 2025 | 2024
--- | --- | ---
| Unrestricted funds | Unrestricted funds
| £ | £
Gain on disposal of tangible fixed assets held for charity's own use | - | (1,544 )

6. Net Income/(Expenditure)
The net expenditure is stated after charging/(crediting):

| 2025 | 2024
--- | --- | ---
| £ | £
Depreciation of tangible fixed assets - owned | 795 | 444
Gain/Loss on disposal of tangible fixed assets | - | 1,544

7. Analysis of Expenditure

|  |  | 2025
--- | --- | --- | ---
| Activities undertaken directly | Support costs (see note 8 ) | Total
| £ | £ | £
Religious Activities | 146,056 | 74,679 | 220,735

|  |  | 2024
--- | --- | --- | ---
| Activities undertaken directly | Support costs (see note 8 ) | Total
| £ | £ | £
Religious Activities | 114,179 | 77,193 | 191,372

8. Support Costs

| 2025
--- | ---
| Religious Activities
| £
Premises expenses | 20,401
General administration | 44,746
Depreciation | 795
Interest payable | 169
Governance costs | 8,568
| 74,679

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Cytun: Eglwysi Ynghyd Yng Nghymru / Churches Together in Wales Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

| 2024
--- | ---
| Religious Activities
| £
Employee costs | 160
Premises expenses | 23,496
General administration | 44,675
Depreciation | 444
Interest payable | 57
Governance costs | 8,361
| 77,193

9. Independent Examiner's Remuneration

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Independent examination of the financial statements | 3,300 |  | 3,120

10. Staff Costs
Staff costs were as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Wages and salaries | 117,315 |  | 97,222
Social security costs | 3,953 |  | 4,858
Other pension costs | 11,482 |  | 7,024
| 132,750 |  | 109,104

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
11. Average Number of Employees
Average number of employees during the year was: 3 (2024: 3)
3 3
12. Funds Received As Agent
The charity holds the following funds on behalf of third parties:

| As at 01 January 2025 | Amounts received | Amounts paid out | As at 31 December 2025
--- | --- | --- | --- | ---
| £ | £ | £ | £
North East Wales Industrial Mission | 14,995 | 641 | - | 15,636
Christians Against Torture | 5,335 | - | - | 5,335
| 20,330 | 641 | - | 20,971

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Cytun: Eglwysi Ynghyd Yng Nghymru / Churches Together in Wales Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
13. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 January 2025 | 37,711
Additions | 1,210
As at 31 December 2025 | 38,921
Depreciation
As at 1 January 2025 | 34,945
Provided during the period | 795
As at 31 December 2025 | 35,740
Net Book Value
As at 31 December 2025 | 3,181
As at 1 January 2025 | 2,766

14. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | (6,406 ) |  | 2,562
Other debtors | 2,419 |  | 2,419
| (3,987 ) |  | 4,981

15. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 194 |  | 531
Other taxes and social security | 1,141 |  | 3,871
Accruals | 2,933 |  | 1,374
Commission of Covenanted Churches | 60,655 |  | 77,509
| 64,923 |  | 83,285

16. Pension Commitments
The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £11,482 (2024: £7,024).
At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.
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Cytun: Eglwysi Ynghyd Yng Nghymru / Churches Together in Wales Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
17. Movement in Funds

| As at 1 January 2025 | Income | Expenditure | Transfers | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 57,253 | 192,414 | (220,735 ) | 152,351 | 181,283
Designated:
Property and Development Reserve | 113,000 | - | - | (113,000) | -
Local Ecumenical Fund | - | 15,438 | - | - | 15,438
Mission Fund Reserve | 27,029 | - | - | (27,029) | -
Garden Festival Reserve | 12,322 | - | - | (12,322) | -
| 152,351 | 15,438 | - | (152,351 ) | 15,438
Total unrestricted funds | 209,604 | 207,852 | (220,735 ) | - | 196,721
Restricted funds
Chaplaincy | 1,242 | - | - | - | 1,242
Total funds | 210,846 | 207,852 | (220,735 ) | - | 197,963

| As at 1 January 2024 | Income | Expenditure | As at 31 December 2024
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 63,479 | 185,146 | (191,372 ) | 57,253
Designated:
Property and Development Reserve | 113,000 | - | - | 113,000
Mission Fund Reserve | 26,502 | 527 | - | 27,029
Garden Festival Reserve | 11,546 | 776 | - | 12,322
| 151,048 | 1,303 | - | 152,351
Total unrestricted funds | 214,527 | 186,449 | (191,372 ) | 209,604
Restricted funds
Chaplaincy | 1,242 | - | - | 1,242
Total funds | 215,769 | 186,449 | (191,372 ) | 210,846

18. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
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Cytun: Eglwysi Ynghyd Yng Nghymru / Churches Together in Wales Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
19. Related Party Disclosures
The related party transactions in the accounts are contributions and membership fees, as follows:

| 2025 |  | 2024
| £ |  | £
Assemblies of God | 678 |  | 646
South Wales Baptist Association | 4,000 |  | 5,000
Baptist Union of Wales | 7,863 |  | 7,649
Church in Wales | 51,325 |  | 49,827
Congregational Federation | 881 |  | 839
German Speaking Lutheran Church | 226 |  | 215
Indian Orthodox Church | 226 |  | 215
Methodist Church | 25,188 |  | 23,989
Presbyterian Church of Wales | 22,726 |  | 21,644
Religious Society of Friends | 3,607 |  | 3,435
Roman Catholic Church | 28,968 |  | 27,588
Salvation Army | 4,854 |  | 4,623
Union of Welsh Independents | 12,339 |  | 11,752
United Reformed Church | 8,811 |  | 8,391
Covenanted Baptists | 339 |  | 323
Free Church of Wales | 565 |  | 538
Bible Society | 500 |  | 500
Christian Aid | 500 |  | 500
Cyngor Ysgolion Sul | 500 |  | 500
| 174,096 |  | 168,174

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Cytun: Eglwysi Ynghyd Yng Nghymru / Churches Together in Wales Limited
Detailed Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 December 2025
Detailed Statement of Financial Activities (including Income and Expenditure Account)

| 2025 | 2024
--- | --- | ---
| Total funds | Total funds
| £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts | 600 | 400
Donations from individuals | 2,552 | 1,068
Contributions and Membership Fees | 174,096 | 168,174
Transfer from Cardiff Bay LEP | 15,438 | -
Local Council contributions | 405 | 399
Income - Ecumenical training | 4,112 | 4,340
Income - Leaders Gathering | 962 | 2,996
Wales Council for Voluntary Action | 4,025 | 3,720
| 202,190 | 181,097
Investments
Bank interest receivable | 5,662 | 6,896
| 5,662 | 6,896
Other
Gain on disposal of tangible fixed assets held for charity's own use | - | (1,544)
| - | (1,544)
| 207,852 | 186,449
EXPENDITURE ON:
Charitable Activities:
Religious Activities
Meetings, forums, conferences and networks | (1,267) | (749)
Wages and salaries | (117,315) | (97,222)
Employers NI | (3,953) | (4,858)
Employers pensions - defined contribution schemes | (11,482) | (7,024)
Travel and subsistence expenses | (12,039) | (4,326)
Staff training | - | (160)
Rent | (19,546) | (23,035)
Rates | (155) | (461)
Cleaning | (700) | -
Imprints, website and I.T. costs | (1,798) | (7,858)
Repairs, renewals and maintenance | (32) | (76)
Insurance | (2,225) | (2,044)
Postage | (24) | (28)
Stationery | (160) | (122)
Advertising and marketing costs | - | (2,398)
Exhibitions | (29,793) | (21,674)
Professional fees | - | (900)
Subscriptions | (563) | (470)
Publications and other information | (2,153) | (384)
Sundry expenses | (940) | (933)

...CONTINUED
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Cytun: Eglwysi Ynghyd Yng Nghymru / Churches Together in Wales Limited
Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued)
For The Year Ended 31 December 2025

Equipment expenses | (2,351) | (1,337)
Ecumenical training | (3,157) | (3,163)
Leaders Gathering | (1,550) | (3,288)
Depreciation of plant and machinery | (795) | (444)
Bank charges | (169) | (57)
Independent examiner's fees | (3,300) | (3,120)
Use of home | - | (21)
Payroll and bookkeeping costs | (5,268) | (5,220)
| (220,735) | (191,372)
| (220,735) | (191,372)
NET EXPENDITURE | (12,883) | (4,923)
--- | --- | ---

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