Company No:
Reg. Cbarity No:
02691690
1010183
CEREBRAL PALSY CYMRU
ANNUAL REPORT AND FINANCIAL sfATEMENTS
YEAR ENDED 31 MARCH 2024

CEREBII4L PALSY CYMRU
INDEX TO FINANCIAL STATEMENTS
Page No.
Report of the Trustees
14-17
Independent Auditor's Report
18
Ststement of Financial Activities
19
Balance Sheet
20
Cash Flow Statement
21-33
Notes to the Financial Statements

CEREBRAL PAISY CYMRU
TRUSTEES* REPORT
YEAR ENDED 31ST MARCH 2024
The directors and trustees have pleasure in pr￿nting their annual rq)ort and financial ststements for th¢
year ended 31# Marth 2024.
Ob
eetives and Aetivities
The Charity's main objects as set out in the governing document are, *0 provide treatment and care for
hildren and adults with cerebrnl palsy. to provide teachin& training and other facilities to physiotherapists.
speech therapists and occupational therapis￿ and to und¢rtake Kientific research work into th¢ cause,
effects and treatment of cerebral palsy."
The Charity's Mission stat¢ment is:
o improve the quality of life of all children in wal￿ livtng with c¢￿brnI palsy"
This is done through the provision of individual therapy and other related intervention& providing a range
of physiotherapy, occupational thernpy, and speech & language therapy interventions, in a transdisciplinary
way, for children aged O-18 with cerebral palry or related n¢urological conditions, both in the Centre and
at external sites. The charity delivers its services using a family-centred model which aims to be inclusive
and respectful, providing a supportive environment which enCOurn8￿ ¢O-production with families.
The Charity's activities include the provision of training to rA)mmunity thernpists and those involved in the
care of ¢hildren with cerebral palsy, and the undertaking of audit and small-scale research into the
effectiveness of the service and treathients for cerebral palsy.
Publlc Benefit
The Trustees have ref¢rred to the guidance contained in the Charity Commission's general guidance on
publi¢ benefit when reviewing the Charity's aims and objectives and in planning future activities. In
particular, the Trustees consider how planned activities will contribute to the aims and objKtives they have
set.
The aims of the Charity benefit the public by providing treatments that offer suppo¢ relief, and assistance
to th05¢ with a disability (c¢rebral palsy and allied neurological conditions), promoting understanding and
expertise in the trealment of c¢rebrnl palsy. and offering an empowerin& empath¢ti4 knowledg¢abl¢
environment in which children with cerebral palsy and their families Can receive assistan¢¢.
In addition to the above, public benefit is achieved through:
Providing a free at point of acc￿$ early intervention service Better Start Better Future.
Dissemination of expert knowledge to families, clinical colleagues. and the wider Community
Development of a Cerebral Palsy Register for Wales to provide inforniation about the population in
Wales livin8 with cerebral palsy and to drive service development and improved quality of life.

CEREBRAL PALSY CYMRU
TRUSTEES. REPORT
YEAR ENDED 31￿ Trl4RCH 2024
Achievements and Performance 2023-24
TherApy
Using a combination of face-to-face and virtual appointments and covering locations across Wale
Cerebral Palsy Cymru saw 301 Individu￿ children in 2023-24. providing them with a total of 1121
appointsnents.
Every intervention and session is individual to th¢ child attending. Our standard intervention consists of
seeing a child for a cours¢ of sessions (usually 5 or l O) at our centre and usin8 the time to work towards
particular goals for that child. In addition, as part of our contrdcts with the Welsh NHS boards, we
undertook interventions at sites local to families (NHS centres and schools), enabling children to be
treated in a familiar, local setting. which could also be easily accessed in person by local therapists. This
aids cornmunication and sharing of knowledge and is viewed very positively by local managers who see it
as an opportunity for their therapists to upskill as part of their CPD.
The therapy team works in a transdisciplinary manner. combining their specialist skills from either a
physiotherapy, occupational therapy, or speech & language therapy back￿oUnd, to provide a service
tailored to each Child's needs. Th¢ Family Support Coordinator works Closely with th¢ therapy team to
ensure a holistic approach to providing support.
E￿h child attending for therapy receives a detailed home programme, to enable them to continue therapy
activities at home and build on the progress achieved during their treatment. Along with a report on the
th¢rapy intervention. these programmes are also circulated to NHS colleagues and other professionals
associated with the child, with the consent of the parents. Service models may includ¢ full reports andlor
home programmes depending on need. A key component of the service is giving parents th¢ knowledge
and skills to manage and support their children at home. ensuring that the benefits of the therapy sessions
are extended.
Family Support
For a variety of reasons, Cerebral Palsy Cymru is oft¢n the first point of specialist contact for families
with a baby at risk of or diagnosed with cerebral palsy. To provide the best support possible for
parentslcarers at this point in the?r journey, a senior therapist and the Family Support Coordinator will
meet the baby and family for an initial consultstion. Many of these babi￿ go on to ben¢fit from our early
intervention service, Better Start, Better Future, and this initial assessment is vitsl in providing families
with support and infonnation at an early stage.
During th¢ year, 87 new babies were referred to our Bett¢r Start Better Future servic¢ and Cerebral Palsy
Cymru was able to provide direct support to them and their families. delivering 73 sessions with a Family
Support Co-ordinator for pa￿ntS and carers of children and babies with cerebral palsy. This service is
often the first contact that a family has with the charity and is key to providing family members with a
consistent point of contac( as well as general 5UPPOrt and advice on specific topics as required.
As a vital part of our work supporting th¢ wider family, w¢ ran I I monthly play groups enabling face-to
face contact with and between parents, carers and children. These are important to give families a chance
to meet others with a child with Cerebral palsy. build networks and have a chance to Share concerns in a
safe environment.
In January 2024, our Family Support Coordinator, who is also one of our founding parents, indicated h¢r
intention to retire at the end of 2024. In order to preserve the quality of the service we offer families and
ensure a seamless transition, an additional Family Support Coordinator (a parent of a child with cerebral
palsy who has used our services) has been re¢Nitsd and the two hav¢ worked alongside each other in
2024.

CEREBRAL PALSY CYMRU
TRUSTEES, REPORT
YEAR ENDED 31￿ MARCH 2024
Achievements and Performance 2023-24
continued
Covproductlon and serviee user feedbAek
As a family-centred organisation. families are regularty asked for feedback regarding their needs and
experience of the service they have received. The charity uses these findings to ¢nsure that everything we
do is family Centr￿ and focussed on children's needs.
Training
The training and development of our staff is important to the service we provide. Each therapist ¢mployed
at the Centrc has an individual l¢arning & development plan which supports their continuing professional
development. Training is both external and internal ranging from specialist clinical topics to manual
handling.
Clinical staff attended confer¢n¢es and meetings relating to cerebral palsy and paediatrics organised by the
organisations b¢low as well a5 other events related to specific thcrapy disciplines:
European Academy of Childhood Disability (EACD)
British Academy of Childhood Disability (BACD)
Association of PaediatriG Chartered Physiotherapists (APCP)
International Alliance of Academies of Childhood Disabilty (IAACD)
Non-clinical stsff undertook learning and d¢velopment in a wide range of relevant subjects. Topics
in¢luded first aid and resuscitation, manual handling. fvndraising and charity fman¢e.
Researeb & SharlDg Knowledge
As part of the Centre's commitment to increasing knowledge and improving practice, members of the
th¢rapy team are encouraged to share their expertise via various teaching opportunities and networking
ev¢nts.
The Strategic IAd for Clinical Effectiveness continues to focus on the important work of audit and
evidence development. This focus¢s on demonstrating the value of the expert therapy and the effectiveness
of the Centre in the context of national and international review. This work he)ps us ensure that the best
possible service and therapy are provided.
We continue to develop links with and support many national and international organisations. The work
of the British Association of Bobath Trained Therapists (BABTT) is supported at national committee
level by the Centre Director and the Therapy Manager. Two therapists are the Welsh representatives for
the British Academy of Childhood Disability (BACD). The Centre Director is an active member the
IAACD Global Professional Education Committee and was apFX)inted Chair in December 202 I she is also
Curator for the IAACD Knowledg¢ Hub and Chair of the L4ACD Nominations Committee. The Centre
Director is also and an Expert Advisor for EISMART and Co-Lead of the Cerebrnl Palsy Register for
Wales.

CEREBRAL PALSY CYMRU
TRUSTEES. REPORT
YEAR ENDED 31ST MARCH 2024
Achievements 8Dd Perforniance 2023-24
coDtiDued
Teaching
In line with the charity's objectives. the development and provision of training courses has continued
throughout the financial year. The training Courses include:
The Early Intervention and Assessment for Infants and Young Children at High Rlsk of
Neurodevelopmental Problems- a practical and evidence•based approach course
Clinical Analysi& Treatment & Management ofcerebral Palsy- A Multidisciplinary Approach
Unilateral Cerebral Palsy- A Prnetical ApplieAtion
These training courses have proved popular and have been attended by delegates from across the UK and
abroad.
As part of Cerebral Palsy Cymru's aim to share knowledge, course development and the methods by which
courses are diss¢minated, will be further developed in the futur¢ years.
Our Impaet
In 2023124 we received 250 responses to our parent feedback fornis which are completed after every
intervention, with the following results:
I OOll/o rating the quality of our service between 8-1 O out of10.
980/0 rating their satisfaction with the therapy session they received as 8-1 O out of10.
980/0 rating the level to which the therapy session had contributed to the knowledge and
understanding of their child's needs as 8-1 O out of10.
940/0 ￿e1ft8 a positive change in their child's abilities as a result of the thernpy sessions. for exampl
"The difference in his abilities from the beginning of our sessions to now is astounding. This servi¢¢,
the team, the centre is a lifeline for parents like us."
I OOO/o saying of families saying 'y¢s'. the therapy se&sion has addressed their concerns, whether
partially, to a large extent or completely.
IOOD/o of families finding our Family Support Servirx 'valuabl¢.' "l cried the first time I spoke to
Glenys. I felt like it was the fwst time I was really listened too. I will nevcr for8et that.,
From our annual Family Support Surv¢y sent out to parentslcarers in March 2024 we learned thaL'
The most popular answ¢rs to the question 'How has our Famity Support Service hel￿d you during
your time at Cerebral Palsy Cymru, were: Providd inforniation and advice on how to access support
for your child. Provided practical support; Made me feel more positive and confident al)out the
future.
The most popular answers to the question 'lf you attend our Better Start Together monthly playgroup.
how has attending it helped you?, were; Provided emotional suppor¢ Made me feel more positive and
confident atK)ut the future: Provided pra¢tical support.
6 Iyo of families said they hadn't reccived support for their family (i.e emotional support anivor from
a Family Support Service) from anywhere else oth¢r than Cerebral Palsy Cymru.
Since July 2023. we have started to measure families, level of Stres￿ConCern b¢fore they have their first
point of contact with us (usually a phone call with our Family Support Coordinator) and after that
contact. We have seen so far that 26 out of 38 parent￿¢arerS (68 % ) who responded are showing a
d¢creas¢ in the l¢vel of stre5￿cOnc￿l after their first contact with us. From feedbacK this was largely due
to Paren￿¢8rerS f￿ling support￿, listened to. more hopeful that help was availabl¢ and understanding
more about th¢ El prngramme. 500/0 of responders had a baby under 6 months old.

CEREBRAL PALSY CYMRU
TRUSTEES. REPORT
YEAR ENDED 31￿ MARCH 2024
AehlevemeDts and PerfonDanee 2023-24
continued
One parent said of our service. "Ai ihe lime ofour inilial consultation, I Waf suffering wilh my own
menlal healih struggles ¢7nd queslioning ry ability as aparenl lo manage ry children (extreme
premalure babies) and everyone made iheprcyess (md assessmenl e￿Ier iknn J had made myself believe
1¢ would be. They also helped me see Zh￿ J had been doing ihings ¢0 help my daughter develop wiihoul
reallslng. Theypui my mind al e￿e and even helped me wilh my (mxiety around weaning onto solids. The
assessmenl was very deiailed and informalive along wilh ihe advice. The serviceprovided me wilh
suppori tmd reofsurance al a lime where Ifeli J WQfn t supporting my child in ihe best way. and we are
gralefvlfor the service tmd ils supporl. '
Income Generation
More than 800/0 of Cerebral Palsy Cymru's income now comes from donation4 8ifts in wills, trusts, our
charity shops, fundrnising event8 corporate patherships and donations. We continue to be hugely
grateful to all of our supporters for helping us to make a life4hanging differ¢nc¢ to children and families
livin8 with cerebral palsy across Wales.
Fundrglslng
Fundraising had an extremely successfvl year- securing the most the charity has ¢v¢r achieved in one
year in ternis of revenue income.
During 2023124. we hosted 3 fvndrnising events includin8 reinstatin8 our Better Start Ball for the first
time since the pandemic. Hosted on 61hoctober 2023 - World Cerebral Palsy Day- the Ball was a huge
su¢¢ess, achieving gross income of over £32,000 (including headline sponsorship from Slater & Gordon
Solicitors). During the Ball we wcrc delighted to announce Welsh Paralympian, Olivia Breen, who was
diagnosed with cerebral palsy whcn she was 2 years old. as a new ce￿braI Palsy Cymru Ambassador.
Throughout the year, many of our service U￿rS and supporters undertook fundraising Ghallenges in aid of
Cerebral Palsy Cymru. These included one of our children climbing the equival¢nt of the Empire State
Building's 102 floors and 12 Fire Fighters from the Mid and West Fore and Rescue Service cycling from
Land's End to John O'Groats! Over 50 people ran Th¢ Cardiff Half Marathon for Cerebrnl Palsy Cymru.
raising over £23k. We continue to be inspired by. and grateful for. the huge efforts made on our behalf.
Digital fundraisin& although slowing down across the $￿tor. continues to be an important income stream
for Cerebral Palsy Cymru. Durin8 the year we participated in The Bi8 Give Christmas Challenge, raising
over £20k for our early intervention service in just 7 day& and ran two Facebook Fundraisers. In addition
to raising vital income. th¢s¢ challenges recruited new supporters and fundraisers from right across
Wales.
Throughout the year. we continued to nurture the special ￿latIOnShIpS that we have with our corporate
partners. including Slater and Gordon, Mowgli Street FOCKL Hugh James, NFU, Irwin Mitchell and Blu¢
Self Storage, all of which have Support￿ eventy campaigns and appeals throughout the year, as well as
naming spaces within the Centre.
Trusts income continues to be one of our largest SoU￿eS of support. We would like to extend special
thanks to the Moondance Foundation, the Nation￿ ￿ttery Community Fund, the Garfield Weston
Foundation, Children in Need, the Waterloo Foundation. the Mosawi Foundation and the Masonic
Charitsble Foundation in particular for their vital supp)rt during the year.

CEREBRAL PALSY CYMRU
TRUSTEES. REPORT
YEAR ENDED 31sf MARCH 2024
Acbievements and Perforniance 2023-24
Continued
During 23124, we were fortunate to reLYive £230.000 in legacies ineA)m¢. This included one significant
legacy gift of £200,000 from a donor who had lived with cerebral palsy and sadly passed away in 2020.
We were aware of this generous gift whilst planning annual spend and were able to invest part of it in the
sel up and interior desi￿} of our Whitchurch shop.
Cerebral Palsy Cymru is a member of the Fundraising Regular and as such, we ne¢d to report that no
mplaints have been received in relation to fundraising in 2023r24. The in-house Fundraising and
Communications *am operdtes in line with best practice. as outlined in the Code of Fundraising Practice,
across all of the various ty￿S of fundraising undertaken. This work is sUPPOrted and strengthened by a
Fundraising Committee including two Trustees with ￿leVant expertise and experience.
Retail
Retail rA)ntinueA to play a crucial role in supporting our charity. creating a net contribution of £90k during
the year. Despit¢ a strong start to the year, a wet winter-particularly through February and March -
negatively impacted footfall and sales across the retail $￿tor.
A decision was made to close the charity'5 Talbot Green shop. which was no longer financially viable due
to its size and op¢rntional difficulti¢s in processing donations. The shop's l&st trading day was 3 February
2024. Following its closurfy the store manager dexided to retir4 while the deputy manager and several
volunteers transitioned to our new shop in Whitchur¢h.
On I st March 2024, wc opened our largest retail space to date in Whitchurch. This shop significantly
inCr￿seS our Capacity for pro¢essing and storing incoming donatio￿ allowing us to scale up our
operations. The opening was delayed by six months due to lease negotiation challeng¢s, but the new
location has already shown great promise in boosting our r&ail efforts.
Retail Gift Aid remains an essential source of income for the charity. This UK scheme allows us to claim
an extra 25Yo on the sale of donated goods from taxpayers. In 23n4. retail Gift Aid generated an
additional £1 I k for the charity. The introduction of tablets in ¢ach shop has streamlined the process, and
we anticipate further increases in Gift Aid contribution5 in the coming y&qra.
Across all our shops and online platfonn4 we sold over 133,000 pre-loved items in 23124. Additionally?
we recycled 8 tonnes of textiles and household items through our zero-to-landfill recycling partners,
reinforcing our commitment to sustainability.
Other income generating activity
With the aim to further diversify our income stream% we piloted the provision of self-funded (private)
therapy for families requiring extra or specific supporL Cautious proj¢ctions have been included in the
budget moving forward whilst we continue to test the maTketldemand for self-funded therapy although it
is our intention that charitably funded Provisio￿ (klivered free of charge to familie4 will continu¢ to
make up the vast majority of our work.
We also undertook some preparatory work in relation to leasing out part of OUT building with a viw to
acquiring two new commercial tenants in 2024n5. Pern)ission has been granted from Welsh Government
for this.

CEREBRAL PALSY CYMRU
TRUSTEES, REPORT
YEAR ENDED 31￿ MARCH 2024
Achievements and PerfonnaDce 2023-24
eontinued
CAmpalgniDg? Influencing and Advo¢a¢y
In addition to strengthening our privat¢ sector and fundraising income, in April we presented a business
cas¢ to Welsh Government for support for our pioneering early intervention programme, Better StarL
Better Future, which has been funded entirely from third and private sector support sinc¢ it was
established in 2015116. This proposal was turned down but discussion and lobbying activity continued
throu8hout the year. This has included briefings for all Members of the Senedd on the impact of our work
in their constituencies. and regular meetings with D¢puty Health Minister. Julie Morgan and other
Minist¢rs. In March, we hosted an event at the Senedd to highlight the need for our services and th¢
difference we are making to children and families livin8 with cerebral palsy across Wales. We also
submitted evid¢nc¢ to inforn] the Health and Social Care Committee's inquiry into supporting people
with chronic conditions.
The charity ran an ¢ducation and awareness-raising campaign around Cerebral Palsy Awareness Month
(CPAM) in March 2024. W¢ were thrilled to see so many businesses, schools, families and supporters
Boing green to help u5 raise awareness. (Green is the official colour for cer¢bral palsy awareness), The
Fundraising t¢am attended schools, businesses and community groups to do CP awareness talks. This
year we also introduc¢d green awareness ribbons and wristbands and actively sold them to our supporters
I those wishing to support the campaign, as well as gifting them to key supporters and asking all Members
of the Senedd to wear them throughout the month. Additional PR was generated when Roath Park Lake
and Cardiff C&stle decided to 'Go Green, in support of the campaign.
We were delighted to be shortlist¢d for Welsh Charity of the Year (Health¢are Category).
Our therapy team was very active in presenting our work to external organisations and conferences
worldwide, with our Lead th¢rapist for early intervention presenting at a Neonatal Conference in London
in September, and the Centre DIT￿tor presenting at a virtual conference in the Ukraine. In October, the
C¢ntre Director was invited to Hebei Children's hospital in Shijiazhuang, chin￿ to visit therapists and
doctors there, discussing intervenlions and presentin8 at a conference to dcmonstrate and share the
therapy skills and concepts we use in Wales. In December, we hosted the UK hour of the International
Alliance of Academies of Childhood Disability's 'Global Listening and Sharing, event on the topic of.
'What adults with disability tell us about their childhood,, learning from peopl¢'s past to inforni the
future.
Our work to develop the Cerebral Palsy Register for Wales continued throughout the year. This involves
co-leading a Steering Committee with professionals from all health boards and over l2 different heallh
spe¢ialisms, plus individuals with lived experience and members from Digital Health and Care Wales and
will collate data to help facilitate better planning of seryices, housin& raise standards of care and
ultimately reduc¢ the incidence of cerebral palsy. This proj¢¢( when complete. will result in Wales being
the first nation in Great Britain to have a C¢r¢bral Palsy Register.

CEREBIL4L PA￿ CYMRU
TRUSTEES, REPORT
YEAR ENDED 31sf MARCH 2024
Achievements and Performanee 2023-24
CODtiDued
Volunteers
As a charity. the time and effort put in by our volunteers are vital to our opmtions and make a huge
difference in what we are able to ach?ev¢. Over 80 regular volunteers work in our shops and therapy
centrc, contributing their time and energy to support our mission.
In March 2023. we appointed a new HR and Volunteers Manager. Over the past year, this has allowed us
to enhance our volunleer processes and stewardship. as well as focus on extending our volunteer b&s¢.
In March 2024, w¢ were awarded £25k from the WCVA to implement a l2-month Volunteering Projrft
to develop and grow our volunteering prowme. Thi5 includes embedding a comprehensive training
and development plan for all volunteers. tailored to their roles and aspirations.
Several volunteer groups have made significant contributions to the Ccntre's worfc and fundraising over
the years. Special recognition goes to th¢ Friends of Bobath Wales and the Cwm Crafters. whose
generous and ongoing support deserves our heartfelt thanks and gratitude.
We extend our sincere appreci￿lOn to all of our volunteers. including our muc1￿valued corporate
volunteers who bring their exp¢rtise and ener￿ to various Projec￿ and to our trustee& whose guidan¢e
and commitment are essential to our success.
FlnAneial Review
Reserve8 And Reserves Policy
The Trustees have reviewed the reserves l¢vel& in line with Charity Commission guidance and set aside
contingency reserves of £300,000. This amount is set to cover approximately 2 months, worth of running
costs. Reserves are reviewed on a regular basis. The revenue reserves at year end were £362,579 and the
Trustees further consider that an optimum level of retained revenue reserves of £500.000 15 a reasonable
tsrget for future years.
Reserves on 31 st March 2024 amounted to £3.382,143. This is mad¢ up of £1.997,886 of restricted funds,
as detailed in note 15 in the ￿OUnts and £1,384.257 of unrestricted fvnd4 as detailed in note 16.
Of the unrestricted funds. the Charity Development Fund (£721,678) is designate& having been initiated
by an exceptional donation received during 2017118 from The Moondanc¢ Foundation for specific
activities, including the building refurbishmenL as detailed in note 16 in the accounts. Allowing for this
commitmenL adjusted free reserves at 3 IA March 2024 are approximately £663k (being the r¢venue
reserves and contingency fund only).

CEREBRAL PALSY CYMRU
TRUSTEES* REPORT
YEAR ENDED 31ST MARCH 2024
Finanelal Review
continued
Financial p08ition
The Trustees report a deficit for the year of £230,191.
During the year 2023-24, th¢ charity raised £1,729,164 income, from a numb¢r of diverse sources. The
main sources of income were . Donations (s¢¢ note 3, 480/9 of total income), Charitable activities (see note
4, 260/•) and Retaiirrrading (see nots 5, 260/0).
Included within charitable activities income, funding from Local Health Boards continued at a similar
lev¢1 to the previous year, Comprising of £336,382. The majority of this income related to an agreed roll-
over from a three-year contract (which is Currently being renegotiated) with a consortium of six health
boards in Wales. In addition, we have a cost per case contract with th¢ 7th NHS health board. Working in
partnership with the NHS is a key part of the strategy) and by working closely with community therapy
teams the best out¢om¢s are assured for children who attend.
Income from retail activities has remained static compared to the previous financial year. During the
year, th¢ charity closed the shop in Talbot Green (due to declining sales) and renovated and opened
another. larger premises in Whitchurch on Ilt March 2024. Since the year-end th¢ shop ha5 established
itself as a key part of th¢ retail establishment.
Expenditure for the year was £1,959,355, which is an increase on the previous year of130/0. This is due
mainly to the costs of key staff (in particular the Head of Retail and Director of Fundraising) being
employed for the full 12 months as well as planned invesknent in those two areas to improve income and
stability.
Bullding ReDOVatlon
The building work to complete all internal spaces. install a lift and add an external canopy was completed
in the year. This was made possible by capital fundin8 from th¢ Brndbury Foundation and Garfi¢ld
Weston. Secured in 2022-23 to enable this improvement work to the building.
Plans for future
eriods
2023-24 has b¢¢n a particularly challenging year for Cerebral Palsy Cymru. This is in line with the
picture across the UK charity sector. Increas¢s in both inflation and demand for services ¢oupled with no
additional statutory or contractual financial support has taken its toll. To counteract the deficit recorded
in 2023-24 as well as to ensu￿ that the charity has a future, the board of trustees and ￿nIOr leadership
team have been working on a strategic review. This is ongoing at the point of signing.
The key aim for the review and for the next two finan¢ial years is to build a sustainable base for the
charity, ensurin8 that its fvture is both financially and operationally stable. Since the year end, the charity
has undergone a plann¢d reorganisation to reduce staffing and expenditure as well as introducing two new
income streams: private therapy and leasing office space. The official opening of the coutyard building
by our Royal Patron HRH Duchess of Glourxst¢r in April has given the charity a positiv¢ start to th¢ next
financial year.

CEREBIL4L PAISY CYMRU
TRUSTEES, REPORT
YEAR ENDED 31￿ MARCH 2024
Structure Governance and Mana
emeDt
Directors and Trustees
Cerebral Palsy Cymru is registered with Companies House (registered as a company limited by guarantee,
number 02691690) and the Charity Commission (registration number l 010183). its principal address and
registered office is l The Courtyrf Ty Glas Avenue, LIanIshe￿ Cardiff CF14 5DX.
The Charity is governd by its Memorandum and Articles of Association.
The Directors of the limited company who served during 2023-24 were:
Paul Lubas
J. Frank Holmes
Caroline Cooksley
None of the directors have any benefictal interest in the company and guarantee to contribute £2 each in
the event of the company being wound up.
The governing body of the Charity is its Board of Trustees. The Trustees who served during the year were:
J. Frank Holmes Bsc FCA (Chainnan)
Paul H. Lubas (Secr¢tsry)
Stev¢ Jones (Vice Chair)
Christine Barber Msc MCSP
Caroline Cooksley
Toby Jones
Jason Llew¢llyn
Vicky Stevenson
Lisa Tregale
Recruitment of Trustees is carried out by re￿MMendatIon and introduction: appointment of Trustees is by
majority Vote of the Board of Tn￿. This process takes into account the background and experience of
the applicants to ensure that a wide skillset and diverse experienc¢5 are included in the trustee body,
including managemenL senior therapists and parents of children with cerebral palsy. Induction procedures
for Trustees include familiari5ation with the Charity's policies & procedures, provision of previous annual
reports and minut¢5 of mKtings. a Trustee Handb(KIK and introduction to staff and volunteers. Throughout
their tenure, tnistee5 also undertake periodic training on safeguardin& and equality & diversity amongst
oth¢rs to ensure their knowledge is Upt(￿aLe.
The Board of Trustees continues to wry out business through su1￿CoMmIttee meetings, dealing with
Fundrdising, Therapy, and Financ¢ & General Purposes. The sub ￿MMitteeS meet approximately ¢very
three months, in advance of the main Board meetings which ar¢ also quarterly. In addition, a Remuneration
sub-committ¢¢ meets on¢¢ a year before the budget is agreed and additionally if wuired.
io

CEREBRAL PALSY CYMRU
TRUSTEES, REPORT
YEAR ENDED 31￿ MARCH 2024
Structure Governance and Mana
ement
continued
Directors, Responsibilities
Company Law requires the directOTS to prepare financial statements for each financial y¢ar, which give a
true and fair view of the affairs of the charity and of the surplus or deficit of the charity for that perio(L In
preparing these financial statements. the directors are required to: .
Select suitable accounting policies and then apply them consistently;
Make judgements and estimates that are reasonable and pru(kn¢
Prepare the financial statements on th¢ going concern basis unless it is inappropriate to presume that
the charity will continue in operation.
The directors are responsible for keeping prop¢r accounting records which dI￿10$e with reasonable
accuracy at any time the financial position of the charity and enable them to ensure that th¢ financial
statements comply with th¢ Companies Act 2006. They are also responsible for 5af¢guarding the assets of
th¢ charity and h¢n¢e for taking reasonable steps for the prevention and detection of fraud and other
irregulariti¢s.
The Trustees actively r¢view the principal risks which in their opinion could affect the Charity, and consider
that the Charity'5 policies, including its reserves policy, and reporting arrangements with r¢gard to all major
strategic, financial and operational areas, will mitigats these risks. A Risk Register is maintained which
outlin¢s the potential risks to the charity and sp¢¢ifies control measures and ¢risis management procedures.
This document is under constant r¢view by the management team and regularly r¢viewed by the board of
trustees. In addition. a contract is in place with a specialist third paty organisation to ensure that all legal
commitments to risk management are undertaken.
Reference & Administrntive Details
Day-to-day management of the Charity has b¢¢n delegated by the trustees to the Management Team, headed
by the Centre Director, Jenny Carroll MA MCSP PGC(HE) and supported by the Director of Fundraisin&
the H¢ad of Finance & Op¢rdtion& the Head of Th¢rapy and the H¢ad of Retail.
Banking Services are provided by Lloyds & Barclays (current accounts) and Virgin Banking & Charity
Bank (deposit accounts).
Th¢ auditors for 2023-24 were CHP Accountants Limited and they have confirnied that they are willing to
continue in olTi¢¢ and a ￿sOlUtIon to re-appoint th¢m was a￿Ced at the November 2024 annual general
meeting.
Trustees, Res
onsibilities in relation to the financial statements
Th¢ trustees are responsible for preparing the trustees, annual report and financial statements in accordance
with applicable law and the United Kingdom accounting standards (United Kingdom Accepted Accounting
Practice).
Company law requires the trustees to prepare financial ststements for each financial year, which give a true
and fair view of the state of affairs of the charitsble company and of the incoming resources and application
of resources, including the income and expenditure of the charitable company for that period.

CEREBRAL PALSY CYMRU
TRUSTEES9 REPORT
YEAR ENDED 31sf MARCH 2024
Trustees* Res
onsibilities In relation to the fiDancial statements
CODtinued
In preparing these financial statements th¢ truste￿ are rquired to: _
select suitsble accounting policies and then apply them consistently)
observe the methods and principles in the Charities SORPS:
make judgements and ¢stimates that are reasonable and prnden¢
state whether applicable UK accounting standards have been followed. subject to any mat¢rial
departures disclose and explained in the financial statements;
prepare the fuL￿claI statements on the going concern basis unless it is inappropriate to presume that
the charity will continue in operation.
The trustees are responsible for preparing the trustees. annual report and financial statements in accordance
with applicable law and the United Kingdom accounting standards (United Kingdom A¢￿pted Accounting
Practice).
Company law requires the trustees to prepare financial statements for each financial year, which give a true
and fair view of the state of affairs of the charitable company and of the incoming resources and application
of resource% including the income and expenditure of the charitable company for that period. In prepaTing
these financial statements, the trustees are rquired to: _
select suitable accounting ￿1]¢1¢$ and then apply them consistently.
observe the methods and principles in th¢ Charities SORPS;
make judgements and estimates that are T￿onable and prud¢n¢
state whether applicable UK accounting standards have been ftjllowed, subject to any material
departures disclose and explained in the financial statements;
prepare the fllwicial statements on the going concern basis unless it is inappropriate to P￿uMe that
the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records which discJos¢ with reasonable
a￿uracY at any time the fmancial position of the charitable company and enable th¢m to ensure that the
financial ststements Comply with the Companies Act 2006.
They are also responsible for safeguarding the assets of the charitable company and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularitie&
In so far as the trustees are aware:
there is no relevant audit infonnation (as defined by section 418 of the Companies Act 2006). of
which the charitable company auditor is unawpLe: and
the trustees hav¢ taken all steps that the ought to hav¢ taken to mak¢ them aware of any relevant
audit information and to establish that the auditor is aware of that inforn)atÉon.
The trustees are responsible for the maintenance and integrity of the corporate and financial infornlation
included on the charitable company's website. Legislation in the United Kingdom governing th¢
preparation and dissemination of financial SL￿Ments may differ from legislation in other jurisdictions.
Auditors
The auditors. CHP Accountants Limite(L are willing to continue in office and a r￿lutiOn to r¢-appoint
them will be proposed at the annual general meeting.
12

CEREBRAL PALSY CYMRU
TRUSTEES, REPORT
YEAR ENDED 31- MARCH 2024
Trnstees. Res
onsibilities In relation to the financial statemen
continued
roval
This report was approved by the tnistees as members ofthe charitabl¢ company on 16 January 2025
was signed on their behalf by
J F Holmes
Direetor l Trnstee
Date: 16 Jrdnuary 2025
13

INDEPENDE￿ AUDrroRS• REPORT TO THE MEMBERS OF
CEREBRAL PALSY CYMRU
YEAR ENDED 31- MARCH 2024
Opinion
We have audited the financial statements of Cerebral Palsy Cymru ("the charitable company-) for the year
ended 3 1st March 2024. which comprise the statement of finanoial activities, balance sh¢¢( Statement of
cash flows and noles to the financial ststements, including a summary of significant accounting poli¢ies.
The financial reporting framework that has been appli¢d in their preparation is applicable law and United
Kingdom Accounting Standards. including Financial Reporting Standard 102 The Financial Reporting
Standard applicabl¢ in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting
Practice).
In our opinion the financial statements:
give a true and fair view of the state of the charitable company's affairs as at 31" March 2024 and
of its incoming resources and application of resources, including its income and expenditurA for
the year then ended, and
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice. and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further desLYibed in the Auditor's
responsibilities for the audit of the financial statements section of our report. We are independent of the
charitable company in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the UK including the FRC'S Ethical Standard. and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained
is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of
accounting in th¢ preparation of the financial ststements is appropriate.
Based on the work we have perfornied, ￿ have not identified any material uncertainties relating to ¢v¢nts
or conditions that individually or collectively, may cast significant doubt on the charitable company's
ability to continue as a going concern for a period of at Icast twelve months from when the ststsm¢nts ar¢
authorised for issue.
Our r¢sponsibilities and the responsibilities of th¢ trustees with respect to going con¢¢rn are described in
the relevant sections of this report.
Other inforniation
The other infonnation comprises the infonnation included in th¢ annual report other than the fmancial
statements and our auditor's report thereon. The Trustees are responsible for the other infornjation. Our
opinion on the financial statements does not cover th¢ other infomiation and. except to the extent otherwise
explicitly stated in our report, we do not ¢xpress any forni of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other infornlation
and, in doing so, consider whether th¢ other infonnation is materially inconsistent with the financial
statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we
identify such material inconsistencies or apparent material misststementy we are required to detsrniine
wheiher th¢re is a mat¢rial misstatement in the fmancial statements or a material misststement of the other
inforn]ation. If, based on the work we have p¢rfomied, w¢ conclude that there is a material misststement
of this other inforniation. we required to report that fact.
We hav¢ nothing to report in that regard.
14

INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF
CEREBR4L PALSY CYTrtRU (eontfinued)
YEAR ENDED 31ST MARCH 2024
Oplnlons OD Other matter8 prescribed by tbe Companles Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the inforniation given in the Trustees. Annual Report for the financial year for which the financial
statements are prepared is Consistent with the financial statements, and
the Trustees, Annual Report has been prepared in accordance with appli¢able le8al and regylatory
requirements.
Matters on which we Are required to report by exeeptlon
In the light of the knowledge and und¢rstandin8 of the charitable company and its environment obtained in
the course of the audit, we have not identified material misstat¢m¢nts in the Trustses. Annual Report.
We have nothing to report in respect of the following matters where the Compani¢s Act 2006 requires us
to report to you if, in our opinion:
adequate accounting records have not been kept by the charitable company? or returns adequate for
our audit have not been received from branch¢s not visited by us. or
the charitable company's financial statements are not in a￿eement with the a¢¢ounting records and
returns, or
certain disclosures of trustees, remuneration specified by law are not made, or
we have not receiv¢d all the infonnation and explanations w¢ require for our audi( or
the trustees were not entitled to take advantsge of the small Companies, ¢x¢mptions as set out in
Section IA of FRS 102.
RespoDsfibllltles of the truste
As explained more fully in the statement of Trustees responsibilities, th¢ trustees are responsible for the
preparation of the financial statements. and for being satisfied that they give a true and fair view, and for
such internal control as they deterniine is necessary to enabl¢ the preparation of financial statements that
are free from material misstatemenL whether due to fraud or error
In preparing the financial statements, the directors are responsible for ass¢ssing the charitable company's
ability to continu¢ as a going concern. disclosing, as applicable, rnatters relating to going concern and using
the going concern basis of accounting unless the directors ¢ither intend to liquidate the company or to cease
operations, or have no realistic alternative but to do so.
Audltor's re8ponslbllltles for Ibe audlt of the financlAI ststements
Our objectives ar¢ to obtsin r¢asonable assurance about whether the financial statements as a whole are free
from material misstatem¢nL whether du¢ to fraud or error, and to issu¢ an auditor's report that includes our
opinion. Reasonable assuran¢¢ is a high level of assurance, but is not a guarantee that an audit conducted
in accordance with ISA'S (UK) will always detect a material mi5Statement wh¢n it exists. Misstatements
can arise from fraud or error and are Considered material if. individually or in the awegate. they could
reasonably be expected to influence the ¢conomic decisions of users tsken on the basis of these financial
statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of
irregularities, including fraud. The ext¢nt to which our procedures ar¢ capable of detecting irregularities.
including fraud is detailed below:
15

INDEPEIYDENT AIJDITORSI REPORT TO THE MEMBERS OF
CEREBRAL PALSY CYMRU (continued)
YEAR ENDED 31ST MARCH 2024
Based on our understanding of the sector that the charitabl¢ company operates in we identified that the
principal risks of non-compliance with laws and regulations r¢lated to breaches ofUK regulatory principles
and we considered the extent to which non-compliance might have a material effect on the company
financial statements.
We also considered those laws and regulations that have a direct impact on the financial statements such as
the Companies Act 2006. We evaluated management's incentives and opportunities for fraudulent
manipulation of the financial statements (including the risk of override of controls). and detennined that
the principal risks were related to posting inappropriate journal entries to manipulate financial perfonnance.
Audit procedures perfomi¢d included:
Discussions with managemen( including consideration of known or suspectsd instances of non-
compliance with laws and regulation and fraud:
. Identifying and reviewing journal entries to ensure that we understood the reasoning behind th¢m and
agreed that they were appropriate;
. Selerting a sampl¢ oftransactions and tracing to docum¢ntation to establish that they ar¢ bonafide business
transactions. and
Designing audit procedures to incorporate unpredictsbility around the nature, timin8 or extent of our
testing.
Th¢re are inherent limitstions in the audit procedures described above. We ar¢ l¢ss likely to become aware
of instanc¢s of non-compliance with laws and regulations that are not closely related to events and
transactions reflected in the financial statements. A further description of our responsibilities for the audit
of the fjnancial statements is locat¢d on the Financial Reporting Council's websit¢ at
www.frc.or .uk/auditorsres
ilities. This description fornis part of our auditor's report.
As part of an audit in accordance with ISA'S (UK), we exercise professional judgement and maintain
professional scepticism throughout the audit. We also:
Identify and assess the risks of mat¢rial misstatement of the financial stat¢m¢nts, whether due to
fraud or ¢rror, design and perfomi audit procedures r¢sponsive to those risk5, and obtsin audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not
detecting a material misstatement resulting from fraud is higher than for one resulting from error,
as fraud may involve collusion, forgery, intentional omissions. misrepr¢sentstions, or the override
of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures
that are appropriate in the circumstances, but not for the purpose of ¢xpressing an opinion on the
efftctiveness of the internal control.
Evaluate th¢ appropriat¢n¢ss of accounting policies used and the reasonableness of accounting
estimates and relat¢d disclosures made by the d]r￿tOrS.
Conclude on the appropriateness of the directors, us¢ of the going concern basis of accounting an
based on the audit evidence obtained, whether a material uncertainty exists r¢lated to events or
conditions that may cast doubt on the charitable company'5 ability to continue as a going concern.
If we ¢onclude that a material uncertainty exists, we are required to draw attention in our auditor's
r¢port to th¢ relatsd disclosures in the financial statements or, if such disclosures are inadequat¢, to
modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our
auditor's report. However, future events or conditions may cause the company to cease to continue
as a going conrxrn.
Evaluate the overall presentation, structure and content of th¢ financial statements. including the
disclosures. and wh¢ther the financial statements represent the underlying transactions and events
in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters. the planned
scope and timing of the audit and significant audit findings, including any significant defi¢ien¢ies
in internal Control that we identify during our audit.
16

)EPENDENT AUDrroRS' REPORT TO THE MEMBERS OF
CEREBRAL PAISY CYMRU (eoDtinutd)
YEAR ENDED 31- MARCH 2024
Use ofour report
This report is made solely to the charitable company's memlw as a body, in accordance with Chapter 3
of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the
haritable company's members those matters that we are r¢quired to state to them in an auditor's repor
and for no other purpose. To the fullest extent perniitted by law, we do not &c￿pt or assume responsibility
to anyone other than the charitable company and the charitable company's memkrs as a body for our audit
work. for this reporL or for th¢ opinions we have fornied.
Ashok K Aggarwal FCA (Senior Ststutory Auditor)
For and on behalf ofcHP Aeeountants Limiled
Chartered Aeeountsnts and Statutory Auditors
CliftoD House
Four EIll￿ Road
Cardiff
CF24 ILE
Date: 28 Jalluary 2025
17

CEREBRAL PAISY CYMRU
STATEME￿ OF FINANCIAL A￿IVITIEs
(INCORPORATING AN INCOME AND EXPEIWITURE ACCOU
YEAR ENDED 31￿ MARCH 2024
Total
Funds
2024
Unr¢strkled
Restricted
Funds
Totsl
Funds 2023
No
Inconx from:
556J86
265,898
822384
482,623
302,520
412.611
453.823
5,301
14.344
Capital F￿￿S
445,018
450.J71
8.688
3,003
445,018
450.171
8,688
3,003
Retsll and Other Activ]tRs
Inveslments
Other Income
Total Incov
1.463366
265 898
1.729.164
ExpeDdi¢ure on:
Raisi￿ fimds
360.477
278,188
638,665
5,913
366,390
300,673
667.063
289,436
F￿￿Tai%1ng
28J98
520273
Charitsble A¢tivrti&s . Thuapy
Provison
745,688
302.774
1,048.462
988,450
Admini8tratMJn and Governance
239,655
4,175
243.830
228245
Total Expendiluye
1.624 008
335J47
1959JSS
1736 968
Net IncomellEiptnditsre)
(160,742)
(69.449)
(230.191)
(65,746)
Transfers Betw￿ Funds
Ne¢ MovenKD¢ ID Funds
(160,742)
(69,449)
(230,191)
(65,746)
Reeoociliath)n of Funds:
Total Funds al 1st Apru 2023
1.544.999
2,067J35
3,612J34
3,678,080
Total Funds at 31st MI4￿￿
2024
84357
1.997.886
3 612 334
The notes set out on pages 21 to 33 forni an integral part of these financial statetnents.
18

CEREBRAL PALSY CYMRU
BALANCE SHEET
YEAR ENDED 31ST MARCH 2024
Note
2024
2023
Fixed Assets
Tangible Assets
12
2,763098
2,796,831
Current Assets
Stock of promotional items
Debtors
Cash at bank and in hand
7,786
147,091
723,731
6.666
93,856
906,650
13
878.607
1,007.712
Current Llabllities
Creditors: Amounts
falling due within on¢ year
14
{260J62)
(191,669)
Net Current Assets
618245
815,503
Net assets
3J82,143
3,612,334
Funds of the Cbarity
Restrlcted Funds - Building
- Other
15
15
1,973,660
24326
2.015,367
51,968
1,997086
2,067,335
Unre$trlcted Fund8
Contingency Fund
Legacy Fund
Charity Development Fund
Revenue Reserves
16
16
16
300,000
300,000
5,976
839,956
399,067
721,678
362,579
Total Unrestrlcted Funds
lJ84257
1,544,999
3a82,143
3,612,334
These financial statements hav¢ been prepared in accordance with the provisions applicable to companies
subject to the small companies regime.
Thes¢ accounts were approved by the Board of Trustees on 16 January 2025and We￿ signed on its behalf
by:
J F Holme8
Directorffrustee
DAte 16 January 2025
Company No: 02691690
The notes set out on pages 21 to 33 forn) an intsgral part of these financial statements.
19

STATEMENT OF CASH FLOWS
YEAR EIYDED 31- MARCH 2024
2024
2023
Cash generated from l (used in) operating
activities
21
(112J62)
(4,385)
Cash flows from investing gctivities
Investment income- Int¢rest receivable
5,301
Purch&8e of tangible fixed assets
(79245)
(338.718)
OA57)
(333,417)
Increase l (deerease) in easb and cash equivalents ID the year
(182919) (337,802)
Cash and cash equivalents at the beginning of the year
90Q650 1,244,452
Total cash and ¢asb equivalents at the end of the year
723.731
906,650
The notes set out on pages 21 to 33 forni an integrnl part of these financial statements.
20

CEREBRAL PALSY CYMRU
NOTES TO THE FINANCIAL STATEMENTS
YEAR EIYDED 31sf MARCH 2024
I. STATtrroRY INFORMATION
Cerebral Palsy Cymru is a registered charitable company limited by guarantee that is regist¢red in
England and Wales under charity number 1010183 and company number 02691690. Th¢ principal
address is l The Courtyard, Ty Glas Avenue. Llanishen, Cardiff, Wales, CF14 5DX. The nature if
th¢ charity's operations and pri￿1paI a¢tivities are disclosed within the Trustees, Report.
2. ACco￿ING POLICIES
a) Basi8 of Preparntlon
The financial statements of the charitable company, which 15 a public benefit entity under FRS 102
have been prepared in accordance with Charities SORP (FRS102) Accounting and Reporting by
Charities: Statement of Recommended Practice applicable to charities preparing th¢iT a￿oUnts in
accordance with th¢ Financial Reporting Standard appli¢able in the UK and Republic of Ireland (FRS
102), th¢ Financial Reporting Standard applicable in th¢ UK and Republic of Ireland (FRS 102) and
the Companies Act 2006.
The fmancial statements have b￿￿ prepared under the historical cost convention or transa¢tion value
unless otherwise stated in the relevant accounting policy note(s).
Th¢ charitable ¢ompany's functional and presentational currency is the pound sterling (£), and balan¢¢s
ar¢ rounded to the nearest £.
b) Preparation of the accounts on a going coneerm basi8
At the time of approving the accounts, the Trustees have a r￿Onable expectation that the charitable
company. has adequate resources to continue in operational ¢xistence for the foreseeable futuff. The
truste¢s have reviewed the reserves policy which supports the long-tenn business plan of the charitable
company. Thus. the tsust¢es continue to adopt the going Concern basis of accounting in preparing th¢
accounts.
c) Ineomfing resources
Income is ￿OgnISed when the charitable company has entitlement to the funds, any p¢rfornance
Conditions attached to the items(s) of income have been meL it is probable that the income will be
received and ihe amount can be measured reliably. It is derived from the activities outlines below.
Fees receivable from Welsh Local Health Boards in respect of therapy provision is reCO￿lsed when
invoiced.
Donations and voluntary income are recognised when they are Teceived. Where refundable income is
received in resp¢Gt of a specified event or project, the income is deferred until completion f that event
or project.
Grant (including government grants) is recognised when the charity has entitlement to the funds, it is
probable that the incom¢ will be received and the amount can b¢ m¢asured reliably (and is not
specifically deferred). Grant and voluntary income which ar¢ r￿c1Ved to fund specific purposes are
recognised as restrtcted incoming resources in the year in which the charitable company is entitled to
funds. R¢v¢nue grants are Credited as incoming r¢50urccs when they arc r¢ceivable. provided
conditions for r￿elpt have been complied with.
21

CEREBRAL PAISY CYMRU
NOTES TO THE FINANCIAL sfATEMENTS
YEAR ENDED 31sf MARCH 2024
c) Incoming Resources (Continued)
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that
probate has been granted. the estate has be¢n finalised and notification has been made by the executors
to the charity that a distribution will be made, or when a distribution is received from the estate. Rerxipt
of a lega¢y, in whole or in parL is only considered probable when the amount can be m¢asur¢d reliably.
Income from fundraising events organised by the charity is disclosed net of directly attributable
expenditure. Income received in advance of such events is deferred until the criteria for income
recognition are m¢t.
The value of the goods donated for sale in the shops operated by the charitable company is reCO￿lsed
at the point of sale unless it is practicable for the goods to be measured at fair value on receipt. For
these it¢ms the value is recognised as stock on the balance sheet and then release to the income
statment when the item is sold.
Gift aid re¢¢ivable is included in income when there is a valid d¢claration from th¢ donor.
Donated goods capitalised as tangible fixed assets are included as Income from Donations and LKgacies
at th¢ir fair valu¢ at the time of receipt.
Investment income comprises of bank deposit int¢resL
d) ExpeDdlture
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third
paty, it is probable that settlcm¢nt will be requir￿ and the amount of the obligation can be measured
reliably.
Resources are allO￿ted to a particular activity where the cost relates directly to that activity. However,
certain minor overheads are apportioned on the basis of the estimated applicability to the various
activity areas.
Irrecoverable VAT is charges as a cost against the activity for which the expenditure was incurred.
e) Taxation
The charitable wmpany is exempt from income and ￿rporatIOn tsx on income and gains to th¢ extent
that they are applied for their charitable objects.
Q Tangtble Ilxed aJJets
AII tAngible fu¢d assets are included at cost less ￿¢uMulate depreciation. There are no heritsge
assets.
At present there are no circumstances existing to suggest that an impairnient reiv¢ of the carrying
value of fixed &ssets is required. This position is reviewed on an annual basis. Any impairm¢nt is
recognis¢d in the y¢ar in which it occurs.

CEREBRAL PALSY CYMRU
NOTES TO THE FINANCIAL STATEMEIYTS (continued)
YEAR ENDED 31ST MARCH 2024
Depreciation
Depreciation is calculated to write off cost or valuation, less estimated residual value, of tangible fixed
assets over th¢ir estimated useful lives. Th¢ annual depr¢¢iation rates and methods ar¢ as follows.
Freehold Buildings
Fixtures and Equipment
IT Equipment
Therapy Equipment
50 years
5 to Ioyears
3 y¢ars
S years
A55ets under Constniction ar¢ carried at cost and are not d¢pre¢iated until they come into use,
h) Stock
Stock of promotional items is valued at the lower of cost and net realisable value. Cost is detemiined
on a first-in, first-out basis. Net realisable value is based on estimated selling price, less any further
osls to realisation. Stock does not include goods donated for sale in charity shops unless it is
practicable for the goods to b¢ measured at fair value on receipt.
l) Debtors
Debtors are re¢ognised at the settlement amount due after any discounts offered. Prepayments are
valued at the amount prepaid net of any discounts du¢.
J) Cash gt bAnk And In hand
Cash at bank and in hand includes cash and short-temi highly liquid invesknents with a maturity of
three months or less from the date of acquisition or opening of the deposit or similar account.
k) Credltors and provlslon
Creditors and provision are recognised when the charitable company has a present obligation resulting
from a past event that will probably result in the transfer of funds to a third paty and the amount due
to settle the obligation can b¢ measured or ¢stimated reliably.
l) Flnanclal Instruments
The charitable company only has financial assets and financial liabilities of a kind that qualify as basic
financial instruments, whiGh are initially recognised at transaction value and subsequently measured at
their settlement value.
m) Fund Accounting
Funds held by the charity are either:
Unrestricted General Funds- these are funds, which can be used in accordance with the charitable
objectiv¢s at the discretion of the trustees.
Unrestricted Designated Funds- these are funds set aside by the trustees out of unrestricted general
funds for specific future purpos¢ or projects.
Restricted Funds - these are funds that can only be used for particular restricted purposes within
the obj¢Gts of thc charity. Restrictions arise when specified by the donor, or when funds are raised
for particular restrictd purposes.
n) A88ets Ik&ged
Assets held under finance leases and hire purohase contracts are capitalised in the balance she¢t and
depreciated over their expected useful lives. Th¢ interest element of leasing payments is charged to
the Income and Expenditure Account over the terni of the l¢ase. All other leases are regarded as
operating lease4 and rentals are Charg￿ on a straight-line basis over the tcrni of the lease.

CEREBRAL PALSY CYMRU
NOTES TO THE Fll¥ANCIAL STATEMENTS (continued)
YEAR ENDED 31sr MARCH 2024
o) Pensions
Contributions to the charitable company's defined contribution pension s¢h¢mes arn charged to the
Income and Expenditure Account in the accounting period for which they are due.
p) Termlnatioo benefits
Termination benefits are r%￿gnised as an expense in the income and ¢xpenditure account loss immediately.
Terniination benefits are recognised as a liability and expens¢ only when the company is demonstrably
committed either to tern]inate the employment of an employee or group of cmployees or to provide
terniination benefits as a result of an offer made in order to ¢ncourage voluntary r¢dundancy.
24

CEREBRAL PALSY CYMRU
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31￿ MARCH 2024
3. INCOME FROM DONATIONS AND LEGACIES
2024
2023
DonatSons aDd Legacles
Grants & Trust Income
Legacies
Donations
Corpora
330,924
226,100
131.538
133,722
221.524
2.409
164,069
94.620
Capital Funds
302,520
785 142
4. INCOME FROM CIL4RITABLE AcfIviTIES
2024
2023
Local Health Authorities
Therapy Courses
Challen8es & Fundraising Activities
336,382
47,731
60,905
332,761
48,276
31,574
412611
Local Health Authority income related to the provision of therapy sessions and trainin8 to health
authorty employees.
25

CEREBRAL PALSY CYMRU
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31￿ MARCH 2024
5. RETAIL AND OTHER TRADING ACTIVftIES
2024
2023
Retail Shop Sales
Retai] Online Sales
Retsil Rag
Retai] Gift Aid
Other
382,510
31,309
20,629
11,073
4,650
390,787
17.504
18,066
22.400
5,066
453.823
6. INVESTME￿ INCOME
2024
2023
Bank Deposit Interest
26

CEREBRAL PALSY CYMRU
NOTES TO THE FINANCIAL STATEMENTS (conlinued)
YEAR ENDED 31ST MARCH 2024
7. EXPENDITURE ON RAISING FUNDS
Total
Tolal
Unrestrieted Restricted
2024
2023
Re¢all
Staff Costs
214,015
9J90
127AIS
065
21UIIS
161.574
3.808
124.054
Dired Costs
Retail Cosis
5,913
133J28
Depreciation
)ss on Tanyble Fixed Ass¢tS
3J92
3592
360,477
5,913
366J90 289.436
Totsl
Total
Unrestritted Re¥trirt¢d
2024
2023
Fundrnlsln
Futml Raising Staff Costs
Fund RaisingDirea Costs
Establishment
Stationery. Telephone & IT
Other Costs
Depreciation
195ffj82
20,993
33293
15595
4850
8.175
14.148
209,830
20,993
33293
ISJ95
4.450
1&512
147,602
19.471
17.232
14.694
5.686
26,152
8J37
278.188
22A85
30Q673 230,837
TotAI
Totsl
Unr¢strl¢ted Restrirted
2024
2023
aff Costs
485J02
73,474
23,168
36.622
40377
212S5
21,001
12,052
32J37
256J53
741055 722,924
73874
60,315
23,168
16.044
41,797
36.472
40377
37,391
21255
13.900
21,001
17,460
12,052
11.725
73583 71219
Establishment
Dirttt Costs
Professional Fees
Slationcry. Tekphonc & IT
Trnining
Travel and AcLX)nllnod*ion
5,175
O¢h¢r Costs
D¢preciation
41,046
745,688
302,774
IMA62 988A50
27

CEREBIL4L PAISY CYMRU
NOTES TO THE FINANCIAL STATEMEwfs (eontfinued)
YEAR ENDED 31sf MARCH 2024
9. EXPENDrruRE ON ADMllYISTRATION AND GOVERNANCE
Total
Total
ilnrestrlrted Restrlcl¢d
2024
2023
Staff Costs
198033
IOA96
198,033
iOh96
11800
11,006
469
189,905
8.617
9.000
10.473
Establishmen¢
Auditors Remuncration
Stationuy. Telephone & IT
Other Costs
Depr￿latIOn
469
&251
4,175
12,426
9.239
239h55
4.175
243J30 228.245
10. STAFF COSTS
Th¢ cost of mploying stsff was .
2023
W￿S and Salaries
Social Security Costs
Pension Costs
1,164,427
108,304
91,002
1,034,765
100,117
87,123
1222 005
The earnings of two employees totalled over £60.000 during the ycar and one fell within the band
£60.001- £70.000 (2023 - One in band £60,001- £70,000) and one fell within the band £80,001-
£90,000 (2023 - One in band £70,001- £80.000). The avsociated pension Cost amounted to £ 0,992
(2024 -£20,379).
No trustees received any rcmuneration. No expenses were reimbur￿1 to trustees during the year.
The avernge weekly number of employees during the year was:
2024
19
2023
16
Fundraising and Publicity Unc. Retail)
Management and Administration
Therapy
15
15
43
40
28

CEREBRAL PAISY CYMRU
NOTES TO THE FtNANCIAL STATEMENTS (conllnued)
YEAR EIYDED 31ST MARCH 2024
11. PENSIONS
The Charity operates a defined contribution pensions scheme. The pensions cost charge for the year
represents contributions payable by the Charity to th¢ scheme and amount to £34.198 {2023- £29,174)
The Charity also contributes to the NHS Pension scheme, whose fund is held independently of th¢
Charity. The Scheme is an unfunded defined benefit scheme but the charity is unable to identify its
share of underlying assets and liabilities.
Employer contributes Tates are reviewed every four years following a scheme calculation carried out
by a government actuary. On the advice of the actuary• the contributions may be varied from time to
time to reflect change5 in the scheme's liabilities.
The contributions to this NHS scheme in the year were £57,947 (2023- £59.749)
12. TANGIBLE FIXED ASSETS
Freehold Fixtures & Thernpy
IT
Prope rty Equlpme nt Equipment Equipme nt
Total
Cost
At l Aprll 2023
2,790,777
180.811
99,630
176,880 3248.097
AdditB)ns
10219
55274
13,752
79245
DtsposaLq
(6,663)
{6,663)
At 31 Maffh 2024
1800.996
229,422
99,630
190.632 3,320,680
Depreefiation
At l Aprll 2023
94.849
142J37
88,041
12fi040
451266
Charge for the year
53,187
14,000
4.491
36.909
108,586
Diswsak
(3,071)
(3,071)
At 31 March 2024
148,036
153
92,532
162,949
556,781
Net Book Value
At 31 March 2024
2,652,960
76,156
7,098
27,683 2,763,898
At 31 Marcb 2023
2,695,928
38,474
11,589
50,840 2,796031
29

CEREBRAL PALSY CYMRU
NOTES TO THE FINANCIAL STATEMENfs (CODtiDued)
YEAR ENDED 31sf MARCH 2024
13. DEBTORS
2024
2023
LHB Funding Due
Courses and Events
Gift Aid
Retail Rents Prepaid
Retail Income
Other Debtors & Prepayments
VAT
17,812
16.257
11.359
14,565
20,413
51,540
4,667
21,005
8,344
7.983
5,074
43.331
14. CREDrroRS: Amounts falling due within one year
2024
2023
Trade Creditors
Audit
Deferred Income
Other Creditor & Accruals
46,$72
10,200
157.426
27.219
9.000
132,256
260
62
l91669
Analysls ofDeferr¢d IDeoJDe
Deferred income consists of income received in respect of training income and to bc utllised in
future periods.
2024
2023
Brought forward at l April 2023
132356
106.934
Released in the year
(130J66)
(85.721)
Deferred in the year
155,536
111,043
Carried forward at 31 March 2024
132 256
30

CEREBRAL PALSY CYMRU
NOTES TO THE FINANCIAL STATEMENTS (¢ontinued)
YEAR ENDED 315f MARCH 2024
15. RESTIUCTED FUNDS
At
Movement In Year
At
0110412023 Income Expenditurn 31103n024
Fixed Assets PM
varn￿ Propety Grants
Webh Governw£nt Grant Property
Gkn￿rgan GVS
Lottery Awards
GarfieH Weston Phase 2
Bradbwy FO￿NIa￿n
St Janrs Place Charitabk Fo￿￿at￿)n
180,631
1,442,500
9,750
9,617
73,500
296,907
2,462
2,015,367
{3,757> 176074
(30,000) 1,412JOO
(200)
9A50
(200)
9A17
(1,500)
72,000
(6,000) 290.907
(50)
2,412
(41,707) 1,973,660
xed Asset
ment Fund8
Sw]dry Small Specifr Grants
Booster (Chiklren in Need)
visual eqU4)n￿nt (WeLsh Governn￿nt)
8.768
238
7,771
16,777
(2.192)
(238)
(7,771)
(JO,201)
6￿76
6,576
Better Start Better Funds
Masonic Charitable Fournlation
Sitmn Gbson Clwitabb Tn
John Hornorkqtts Tnist
Lord Bambys TnL8t
Natv)nal Lottery Convnty Fund Peopk and Places 3
Mosawi
Myks Trust
The D'oyty Carte
Waterbo FowKlatK)n
Zedra TnLSt
14,850
19,800
4,000
2,000
2,000
80,450
10,000
59,430
3,500
6,667
3,500
14,850 191,347
(19,800)
(4,000)
(2,000)
(2,000)
(80,450)
(10.000)
(59,430)
(3,500)
(6,667)
(3,500)
(191,347)
14,850
14050
ChildTrD In Need Fund
Hemi Can
9,978
(9,978
Moondance Fund
Therapist Furnlo
WCVA Thlnl Sector R¢sllleDce Fund 3
E Co￿￿rer¢e Ekvebpment
Otber Restricted Funds
SKk Chiklren in Waks TnLSt - Van Hire
Garfiekl Weston
50,227
(50,227)
4,450
19,324
(20,974)
2800
3,913
(5,913)
(5,000)
(10,913)
5.000
5,000
5,913
2,067.335 265.898
(335.347) 1,997086
31

CEREBRAL PALSY CYMRU
NOTES TO THE FKNANCIAL STATEMENfs (¢ontinued)
YEAR EIYDED 315f MARCH 2024
i& IrNRESTRIcfED DESIGNATED FUNDS
Balanee at
01.0423
Tfr General
Regervej
Balance
31.03.24
Expenditure
Contingency Fund
Legacy Fund
Charity Development
300,000
5.976
839,956
300,(MIO
(5,976)
(105.016)
(13.262)
721ffj78
1.145.932
(13.262)
(110,992)
1,021,678
Purpose of Funds
Contingency Fund: Represents the minimum level of unrestricted revenue reserves that it is the
charity's Stated policy to maintain.
Legacy Fund: Single legw receipt to be used to fvnd-Better Start Better Future" baby intervention
programme.
Charity Development Fund.. Single grant from Moondance Foundation in 2017118, half of which will
be used to finan¢¢ an expansion in the charity's therapy service4 while th¢ other half is spent on the
renovation of the prop¢rty l The Coutyart Ty Glas Avenue, Cardiff, CF14 SDX.
Funds relating to the property amounted to £650,725 at 31 March 2024, which is released in line with
deprecation . Funds relating to service expansion and Cerebral Palsy register amounted to £70,953
&s at 31 March 2024.
17. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Tanglble Fixed
Nel Current
Total
RESTRicfED FUNDS
UNRESTRICTED FUNDS
1,983,036
780,862
14050
603 J95
IW7,886
1?84257
2,763 898
618245
82,143
18. FllYANCIAL Com￿(￿￿￿rS
At 31 March 2024 the Charity had commilments under non-wi¢ellable operating leases as follows:
2024
2023
Payments Due
Within One Year
Between One and Five Y¢ars
35,000
131350
7.500
166350
7.500
32

CEREBRAL PALSY CYMRU
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31- MARCH 2024
19. RELATED PARTY TRANSAcfioNS
None of the trustees have b¢¢n paid any remuneration or ￿e1Ved any other Ixn¢fits from an
eMplO￿ent with the charity or a related entity in the reporting p¢riod.
No trustee expenses have Iren incurred in the reporting period
During the year one trustee received £9,968 (2023-£12,385) for the provision of earty intsrvention
tutoring services to the charity.
20. GOING CONCERN
The commercial viability of the organisation is dependent upon continued support through grants,
donations and other types of funding suppor4 such as statutory funding from Local Health Boards.
21. RECONCILIATION OF INCOMEI(EXPENDTnlRE)
TO NET CASH FLOWS FROM OPERATION A￿[V￿lEs
2024
2023
Net movemenl ID funds
(230,191)
(65,746)
Add back:
Depreciation
Loss on disposal of thn￿7>1e r￿ed assets
Deduct:
Investment income
108,586
3,592
107,610
(&688)
(5,301)
Decreasel(Increase) in stocks
Decreasd(Increase) in debtors
Increasel(Decrease) in creditors
(1,120)
($3,235)
68,694
2.088
22,611
(65,647)
Net generated frnrnl(used In) operatlllg activlties
112
62
22. COMPANY LIMITED BY GUARANfEE
The organisation is a company limited by guarantee, and as such does not hav¢ a share capitsl.
Each member's liability is limited to an amount not exceeding £2.
33