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← Bridgend And District Resource For Children With Disabilities

2025-03-30-accounts

REGISTERED COMPANY NUMBER: 02957667 (England and Wales) REGISTERED CHARITY NUMBER: 1040818

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

BRIDGEND AND DISTRICT RESOURCE FOR CHILDREN WITH DISABILITIES

DAVID WRIGHT ACCOUNTANTS LIMITED Unit 10 Bridgend Business Park Bennett Street Bridgend Glamorgan CF31 3SH

BRIDGEND AND DISTRICT RESOURCE FOR CHILDREN WITH DISABILITIES

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 22
Detailed Statement of Financial Activities 23 to 24

BRIDGEND AND DISTRICT RESOURCE FOR CHILDREN WITH DISABILITIES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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).

For the purpose of this report the organisation is also referred to by its trading name of 'Y Bont'.

OBJECTIVES AND ACTIVITIES

Objectives and aims

According to Bridgend and District Resource for Children with Disabilities' Memorandum of Association, the organisation's objectives shall be:

Y Bont aims to provide specialist care and support to families with children with a disability by: Constantly monitoring and evaluating services we provide and identify how they can be improved; Reinforcing our links with relevant agencies and organisations;

Working towards making our financial situation stronger to ensure Y Bont's longer term existence; Developing our marketing strategy; making the organisation and its philosophy as widely know as possible;

Developing our staff with a view to benefitting and developing ourselves individually, and as a result benefitting the organisation;

Developing our volunteer structure; ensuring the best possible support and assistance for our staff and their families

Public benefit

We have referred to the guidance contained in the Charity Commissions' general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

Page 1

BRIDGEND AND DISTRICT RESOURCE FOR CHILDREN WITH DISABILITIES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

ACHIEVEMENTS AND PERFORMANCE

Main Activites for the Year

The primary beneficiaries for our charity continue to be children with disabilities, neurodiversities, complex medical conditions and/or additional need aged 0-12 years and their families.

Y Bont is currently registered to support 24 disabled children at any one time (aged 0-12) with the Care Inspector of Wales (CIW). The number of referrals from practitioners and self-referral by parents/carers has remained consistently high resulting in a rising number of disabled children requesting child-care sessions with a total 167 children and families accessing the Y Bont nursery in the year.

Y Bont runs 3 main services;

" A Day nursery for children aged 0-5yrs during school term times

" An Out of School Holiday Club for school Holiday periods for children aged 5-12yrs

" An Out of school After School Club for children aged 5-12yrs

We have responded to increasing pressures from a rising demand from our services by reviewing and refining the way we work to achieve the best outcomes for the children and their families. We have increased our maximum number from 18 to 24. The passion and dedication of our team has been key in all that we have achieved this year and shows just how much Y Bont cares about making a difference.

Our focus remains on providing a high quality learning and play environment which supports the children's individual needs. The support is tailored to respond to each individual child and families needs, from specialised day care, to a tailored Holiday club and respite for parents and carers. During the year we have engaged with more than 170 children and families across a range of services, helping them to increase their confidence and self esteem whilst helping them to reach their full potential.

During the financial year, 39% of our income came from a range of fundraising activities, trusts, grants and donations. Children supported by our service have complex needs due to disabilities or illness with many requiring intensive support and one-to-one care provision.

In September 2024, for the tenth academic year, we supported the local authority education directorate by providing day care placements for 12 children that could not be offered a suitable school place to capacity and placement issues. Y Bont advocate on behalf of the families to ensure that children received an education package consistent with their peers at school. Through this agreement with the local authority we are able to provide an appropriate environment for the children to learn and play, in preparation for further learning. This supports personal development and ensures that children are not left behind without the early intervention and level of individual attention needed at this key stage of their development.

Staff and organisation

The key management personnel structure is as follows:

A wide and varied range of staff training and development was undertaken by all staff to comply with minimum standard, maintain continuing professional development and fulfil Y Bont's commitment to retain a highly skilled and competent workforce.

Some of the training was provided by the Local Authority, BAVO, Clybiau Plant Cymru, National Day Nursery Association, , BCBC Childcare Team, Foundation Phase Team & Flying Start, Early Help, The Learning Disabilities team, Community nursing and paediatric teams, physiotherapists, Occupational Therapists, Speech and language therapists alongside other medical professionals.

Page 2

BRIDGEND AND DISTRICT RESOURCE FOR CHILDREN WITH DISABILITIES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Partnership Working

At Y Bont we believe that in order to truly meet the needs of the children and families we support it is crucial that we continue to collaborate effectively with key stakeholders at a local, regional and national level. This includes a regular representation at operational and strategic partnership meetings: ASD Strategy Forum; Bridgend Equalities Forum; Flying Start Professionals Group; Regional/Local Health Social Care and Well-Being Groups; Third Sector Strategic Group, and NHS community and pediatric teams across Bridgend County.

Y Bont continues to support families in a range of ways through our purpose-built facilities, offering information, practical social and emotional support.

Effective, robust, multi-agency working is fundamental element of Y Bont's successful delivery model, we work closely with practitioners from Health, Education, Flying Start, Social Services and the voluntary sector to ensure that beneficiaries are given the best service. Y Bont acts as a multi-agency hub and is used by the wider community for meetings with families, and workshops are delivered to help families understand and meet their child's needs, such as toileting and sleep clinic.

Organisations that we work closely with operationally include Bridgend Carers Centre, Bridgend College, Heronsbridge School, Local observation classes, The Local Authority Early Years and ALN team and Educational Psychologists.

Corporate Sponsors

We are very fortunate to have continued to receive a high level of support from many community and corporate partners.These sponsors provide support through many different means including donations, supply of free goods or services, use of facilities or just promoting the charity generally. These sponsors including,Riverside Electrical, Barclays Bank, Bridge FM, Cowbridge & Bridgend Rotary Club, Lions Club, Sian Thomas, Daughter & Son Solicitors, St James Palace, South Wales Police, Tesco, Tondu Wheelers, local schools and many more.

Student Placements

In addition to disabled children and their families, Y Bont's beneficiaries include the volunteers, students and work experience school pupils. Y Bont has previously helped equip local people, comprising individuals from across the Bridgend County Borough including those from the most deprived communities, to progress with career and educational attainments. We have many students come to work with us from universities and colleges across south wales and we welcome them with open arms.

Events and Trips

Some of this years programmed activities included the following: - Luminate -Maesteg Town Hall - Jump Jam/ soft play

Visitors are always welcome at Y Bont and we often receive visits from local schools, companies, and many others during the course of the year.

Y Bont continues to support events organised by BAVO, Bridgend Carer's Centre and Bridgend College to promote our organisation and attract volunteers and supporters. We also held a number of fundraising activities within Y Bont to support other charities including Children In Need and Red Nose Day for Comic Relief.

Page 3

BRIDGEND AND DISTRICT RESOURCE FOR CHILDREN WITH DISABILITIES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

FINANCIAL REVIEW

Financial position

The charity made a deficit of £128,092 for the period compared to the period of £119,789 deficit.. During the year the charity's incoming resources increased from £297,258 to £305,117.

Grant income overall at £57,937 has reduced on the prior year of £131,098. At the year end the funds of the charity were £126,786 compared to the prior year of £254,878 including £845 of unrestricted cash ( 2024: £94,311).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

The directors of the company are also charity trustees for the purpose of charity law. The trustees seek to ensure that the needs of the charity are appropriately reflected through the diversity of its Board. Trustees are recruited via advertising and are interviewed by existing trustees under the charity's recruitment procedures.

Organisational structure

The charity is administered by the Board of Trustees, who meet on a bi-monthly basis. The Memorandum and Articles of Association are the governing documents of the charity. The day to day operations of the charity are delegated to the charity CEO.

Induction and training of new trustees

New trustees will receive an induction pack, a handbook with all the policies and procedures adopted by the Board and an induction.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

02957667 (England and Wales)

Registered Charity number

1040818

Registered office

Y Bont Ewenny Road Bridgend Mid Glamorgan CF31 3HT

Trustees

B Roderick S Stephen A J Minton J Manley

Independent Examiner

Stephen Anthony Griffiths FCCA DAVID WRIGHT ACCOUNTANTS LIMITED Unit 10 Bridgend Business Park Bennett Street Bridgend Glamorgan CF31 3SH

Page 4

BRIDGEND AND DISTRICT RESOURCE FOR CHILDREN WITH DISABILITIES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

REFERENCE AND ADMINISTRATIVE DETAILS CEO

S Jones

Approved by order of the board of trustees on 16 December 2025 and signed on its behalf by:

B Roderick - Trustee

Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRIDGEND AND DISTRICT RESOURCE FOR CHILDREN WITH DISABILITIES

Independent examiner's report to the trustees of Bridgend And District Resource For Children With Disabilities ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's 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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

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.

Stephen Anthony Griffiths FCCA The Association of Chartered Certified Accountants

DAVID WRIGHT ACCOUNTANTS LIMITED

Unit 10 Bridgend Business Park Bennett Street Bridgend Glamorgan CF31 3SH

16 December 2025

Page 6

BRIDGEND AND DISTRICT RESOURCE FOR CHILDREN WITH DISABILITIES

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

31/3/25
Unrestricted
Restricted
Total
funds
funds
funds
Notes
£
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
54,507
-
54,507
Charitable activities
Fees
183,938
-
183,938
Fundraising
7,535
-
7,535
Grants
23,645
34,292
57,937
Other trading activities
2
470
-
470
Investment income
3
730
-
730
Total
270,825
34,292
305,117
EXPENDITURE ON
Raising funds
30
-
30
Charitable activities
4
Grants
19,205
34,292
53,497
Core running costs
301,780
77,902
379,682
Total
321,015
112,194
433,209
NET INCOME/(EXPENDITURE)
(50,190)
(77,902)
(128,092)
RECONCILIATION OF FUNDS
Total funds brought forward
171,747
83,131
254,878
TOTAL FUNDS CARRIED FORWARD
121,557
5,229
126,786		 31/3/24
Total
funds
£
55,528
104,923
3,814
130,922
475
1,596
297,258
-
1
417,046
417,047
(119,789)
374,667
254,878

The notes form part of these financial statements

Page 7

BRIDGEND AND DISTRICT RESOURCE FOR CHILDREN WITH DISABILITIES

BALANCE SHEET

31 MARCH 2025

Unrestricted
Restricted
funds
funds
Notes
£
£
FIXED ASSETS
Tangible assets
10
133,174
5,229
CURRENT ASSETS
Debtors
11
21,231
-
Cash at bank and in hand
845
9,275
22,076
9,275
CREDITORS
Amounts falling due within one year
12
(33,694)
(9,274)
NET CURRENT ASSETS
(11,618)
1
TOTAL ASSETS LESS CURRENT LIABILITIES
121,556
5,230
NET ASSETS
121,556
5,230
FUNDS
15
Unrestricted funds
Restricted funds
TOTAL FUNDS		 31/3/25
Total
funds
£
138,403
21,231
10,120
31,351
(42,968)
(11,617)
126,786
126,786
121,556
5,230
126,786		 31/3/24
Total
funds
£
149,814
25,172
176,421
201,593
(96,529)
105,064
254,878
254,878
171,747
83,131
254,878

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

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

The financial statements were approved by the Board of Trustees and authorised for issue on 16 December 2025 and were signed on its behalf by:

B Roderick - Trustee

The notes form part of these financial statements

Page 8

BRIDGEND AND DISTRICT RESOURCE FOR CHILDREN WITH DISABILITIES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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 financial statements have been prepared under the historical cost convention.

Although the charity has received indications that some local government grants will not be renewed in coming financial years, the charity has sufficient financial resources available for the foreseeable future. Accordingly the accounts are prepared on a going concern basis.

The key accounting estimates used in the preparation of the accounts are:

The presentation currency of the financial statements is the Pound Sterling (£).

Income

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

Donations and legacies are recognised at the point of receipt.

Income from fees, fundraising and trading activities consists of income received in exchange for the supply of goods and services in order to raise funds and is recognised when entitlement has occurred.

Revenue grants credited to unrestricted funds are to be used as the discretion of the directors and trustees in furtherance of the objectives of the charity. Revenue grants credited to restricted funds are to be used for specific purposes as laid down by the donor.

Government grants, such as some local authority grants, for the general support of the charity are credited to income as entitlement occurs. Government grants, such as furlough grants, to compensate for specific costs incurred are credited to income to match costs charged in the same period.

Investment income includes interest received which is recognised on receipt.

No amount is included in the financial statements for volunteer time in line with the SORP.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Support costs

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include governance costs consisting of accountancy, legal and professional fees. They are incurred directly in support of expenditure on the objects of the charity.

.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property - 20% on cost
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Computer equipment - 25% on cost

Page 9

continued...

BRIDGEND AND DISTRICT RESOURCE FOR CHILDREN WITH DISABILITIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES - continued

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Leasing

Rentals payable under operating leases are included within expenditure over the lease term.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of less than one year.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

2. OTHER TRADING ACTIVITIES

2. OTHER TRADING ACTIVITIES
31/3/25 31/3/24
£ £
Room hire 470 475
3. INVESTMENT INCOME
31/3/25 31/3/24
£ £
Deposit account interest 730 1,596

Page 10

continued...

BRIDGEND AND DISTRICT RESOURCE FOR CHILDREN WITH DISABILITIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

4. CHARITABLE ACTIVITIES COSTS

CHARITABLE ACTIVITIES COSTS
Grants
Core running costs		 Direct
Costs
£
52,957
256,884
309,841		 Support
costs (see
note 5)
£
540
122,798
123,338		 Totals
£
53,497
379,682
433,179
Support costs
Direct costs £
& ( see note 6 )		 Totals
Core running costs
SUPPORT COSTS
Management
£
Grants
-
Core running costs
116,393
116,393
Support costs, included in the above, are as follows:
Grants
£
Wages
-
Social security
-
Pensions
-
Bank charges
-
Accountancy fees
540
Payroll fees
-
Recruitment costs
-
540		 Governance
Finance
costs
£
£
-
540
768
5,637
768
6,177
31/3/25
Core
running
Total
costs
activities
£
£
103,808
103,808
9,903
9,903
2,682
2,682
768
768
3,010
3,550
2,160
2,160
467
467
122,798
123,338		 Totals
£
540
122,798
123,338
31/3/24
Total
activities
£
67,015
6,484
476
344
4,086
2,160
1,792
82,357

5. SUPPORT COSTS

6. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31/3/25 31/3/24
£ £
Depreciation - owned assets 13,117 24,445
Independent Examination Fee ( including VAT) 3,300 3,780
Independent Examiner other services ( including VAT) 2,410 2,466
Operating lease rentals 1,099 996
Local government support grants (20,691) (21,737)

Local government grants consist of various grants from local authorities and the Welsh government to support both the general running of the charity and specific projects as summarised in note 15.

Page 11

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BRIDGEND AND DISTRICT RESOURCE FOR CHILDREN WITH DISABILITIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

8. STAFF

The key management personnel of the charity comprise of the trustees, Operations Manager, Business & Finance Manager, Childcare & Learning Co-ordinator and the Children's Outreach Worker. The total employee benefits (including salary, employers national insurance, pension and benefits in kind) of the key management personnel of the charity were £116,393 (2024: £73,975).

Total staff costs,comprise:

2025£ 2024£
Gross wages and salaries 332.554 296,813
Employer's National Insurance 17,625 15,392
Employer's pension contributions 13,535 9,307
Total 363,714 321,512

The average number of employees during the year was 23 (2024: 19).

No individual earned more than £60,000 in the period (2024 : none).

9.

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
55,528
Charitable activities
Fees
104,923
Fundraising
3,814
Grants
30,822
Other trading activities
475
Investment income
1,596
Total
197,158
EXPENDITURE ON
Charitable activities
Grants
-
Core running costs
301,608
Total
301,608
NET INCOME/(EXPENDITURE)
(104,450)		 Restricted
funds
£
-
-
-
100,100
-
-
100,100
1
115,438
115,439
(15,339)		 Total
funds
£
55,528
104,923
3,814
130,922
475
1,596
297,258
1
417,046
417,047
(119,789)

Page 12

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BRIDGEND AND DISTRICT RESOURCE FOR CHILDREN WITH DISABILITIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

9.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
RECONCILIATION OF FUNDS
Total funds brought forward
276,198
98,469
TOTAL FUNDS CARRIED FORWARD
171,748
83,130
10.
TANGIBLE FIXED ASSETS
Improvements
Long
to
leasehold
property
£
£
COST
At 1 April 2024
170,000
97,742
Additions
-
-
At 31 March 2025
170,000
97,742
DEPRECIATION
At 1 April 2024
45,200
80,202
Charge for year
1,700
6,711
At 31 March 2025
46,900
86,913
NET BOOK VALUE
At 31 March 2025
123,100
10,829
At 31 March 2024
124,800
17,540
Fixtures
and
Computer
fittings
equipment
£
£
COST
At 1 April 2024
39,073
27,998
Additions
1,706
-
At 31 March 2025
40,779
27,998
DEPRECIATION
At 1 April 2024
35,165
25,463
Charge for year
3,060
1,168
At 31 March 2025
38,225
26,631
NET BOOK VALUE
At 31 March 2025
2,554
1,367
At 31 March 2024
3,908
2,535		 Total
funds
£
374,667
254,878
Plant and
machinery
£
22,551
-
22,551
21,520
478
21,998
553
1,031
Totals
£
357,364
1,706
359,070
207,550
13,117
220,667
138,403
149,814		 Total
funds
£
374,667
254,878

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BRIDGEND AND DISTRICT RESOURCE FOR CHILDREN WITH DISABILITIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£ £
Trade debtors 21,231 25,172
12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£ £
Bank loans and overdrafts (see note 13) - 60,990
Trade creditors 144 574
Social security and other taxes 4,184 126
Other creditors 32,040 31,539
Accruals and deferred income 6,600 3,300
42,968 96,529

Included within other creditors is an amount of £18,405 (2024: 18,405 ) relating to monies received for grants where potential overclaims have been made

13. LOANS

14. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31/3/25 31/3/24
£ £
Within one year 1,008 907
Between one and five years 4,032 671
5,040 1,578

Lease payments recognised as an expense during the year were £1,099 (2024: £996).

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BRIDGEND AND DISTRICT RESOURCE FOR CHILDREN WITH DISABILITIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

15. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Back Garden Fund
BAVO Respite
Welsh Government Childcare Capital
Community Foundation Wales
Playroom Cap
Welsh Church Act
BCBC General
TOTAL FUNDS		 At 1/4/24
£
171,747
1,573
119
3,406
159
1,608
3,252
73,014
83,131
254,878		 Net
movement
in funds
£
(50,191)
(1,001)
(119)
(2,000)
(159)
(1,608)
-
(73,014)
(77,901)
(128,092)		 At
31/3/25
£
121,556
572
-
1,406
-
-
3,252
-
5,230
126,786

Page 15

continued...

BRIDGEND AND DISTRICT RESOURCE FOR CHILDREN WITH DISABILITIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

15. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
BCBC Garden and Role Play
BCBC Training
BCBC Snack time
BCBC Mark Making
BCBC Pedagory grant
BCBC Trips from March 2024
Barvo Warm Hub
BCBC Additional Support
BCBC Pupil Development
Blackwood Engineering
Restricted funds
Big Lottery
Back Garden Fund
BAVO Respite
Welsh Government Childcare Capital
Community Foundation Wales
Playroom Cap
BCBC General
SJP Foundation
Clybiau Plant
Millenium Stadium
Monmouthshire Building Society
Toys Trust
TOTAL FUNDS		 Incoming
resources
£
251,620
2,371
500
1,500
1,500
3,225
1,500
1,954
2,100
3,555
1,000
270,825
15,715
-
-
-
-
-
-
12,500
1,032
3,000
1,620
425
34,292
305,117		 Resources
Movement
expended
in funds
£
£
(301,811)
(50,191)
(2,371)
-
(500)
-
(1,500)
-
(1,500)
-
(3,225)
-
(1,500)
-
(1,954)
-
(2,100)
-
(3,555)
-
(1,000)
-
(321,016)
(50,191)
(15,715)
-
(1,001)
(1,001)
(119)
(119)
(2,000)
(2,000)
(159)
(159)
(1,608)
(1,608)
(73,014)
(73,014)
(12,500)
-
(1,032)
-
(3,000)
-
(1,620)
-
(425)
-
(112,193)
(77,901)
(433,209)
(128,092)

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BRIDGEND AND DISTRICT RESOURCE FOR CHILDREN WITH DISABILITIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

15. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1/4/23 in funds 31/3/24
£ £ £
Unrestricted funds
General fund 276,198 (104,451) 171,747
Restricted funds
Back Garden Fund 7,474 (5,901) 1,573
BAVO Respite 249 (130) 119
Welsh Government Childcare Capital 5,407 (2,001) 3,406
Community Foundation Wales 432 (273) 159
Playroom Cap 8,459 (6,851) 1,608
Western Bay 182 (182) -
Welsh Church Act 3,252 - 3,252
BCBC General 73,014 - 73,014
98,469 (15,338) 83,131
TOTAL FUNDS 374,667 (119,789) 254,878
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 166,337 (270,788) (104,451)
BAVO Respite 9,085 (9,085) -
BCBC Garden and Role Play 7,305 (7,305) -
BCBC Enabling 2,234 (2,234) -
BCBC Block Play 154 (154) -
BCBC Reflection and Prep 300 (300) -
BCBC Summer of Fun 1,830 (1,830) -
BCBC Supporting and Learning 9,413 (9,413) -
BCBC Trips 500 (500) -
197,158 (301,609) (104,451)
Restricted funds
Big Lottery 90,752 (90,752) -
Back Garden Fund 1 (5,902) (5,901)
BAVO Respite - (130) (130)
Children in Need 7,925 (7,925) -
Welsh Government Childcare Capital - (2,001) (2,001)
Community Foundation Wales - (273) (273)
Playroom Cap - (6,851) (6,851)
Western Bay - (182) (182)
CWM Taff 1,422 (1,422) -
100,100 (115,438) (15,338)
TOTAL FUNDS 297,258 (417,047) (119,789)

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BRIDGEND AND DISTRICT RESOURCE FOR CHILDREN WITH DISABILITIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

15. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Back Garden Fund
BAVO Respite
Welsh Government Childcare Capital
Community Foundation Wales
Playroom Cap
Western Bay
Welsh Church Act
BCBC General
TOTAL FUNDS		 At 1/4/23
£
276,198
7,474
249
5,407
432
8,459
182
3,252
73,014
98,469
374,667		 Net
movement
in funds
£
(154,642)
(6,902)
(249)
(4,001)
(432)
(8,459)
(182)
-
(73,014)
(93,239)
(247,881)		 At
31/3/25
£
121,556
572
-
1,406
-
-
-
3,252
-
5,230
126,786

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BRIDGEND AND DISTRICT RESOURCE FOR CHILDREN WITH DISABILITIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

15. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
BAVO Respite
BCBC Garden and Role Play
BCBC Training
BCBC Enabling
BCBC Block Play
BCBC Reflection and Prep
BCBC Summer of Fun
BCBC Supporting and Learning
BCBC Trips
BCBC Snack time
BCBC Mark Making
BCBC Pedagory grant
BCBC Trips from March 2024
Barvo Warm Hub
BCBC Additional Support
BCBC Pupil Development
Blackwood Engineering
Restricted funds
Big Lottery
Back Garden Fund
BAVO Respite
Children in Need
Welsh Government Childcare Capital
Community Foundation Wales
Playroom Cap
Western Bay
BCBC General
CWM Taff
SJP Foundation
Clybiau Plant
Millenium Stadium
Monmouthshire Building Society
Toys Trust
TOTAL FUNDS		 Incoming
resources
£
417,957
9,085
9,676
500
2,234
154
300
1,830
9,413
500
1,500
1,500
3,225
1,500
1,954
2,100
3,555
1,000
467,983
106,467
1
-
7,925
-
-
-
-
-
1,422
12,500
1,032
3,000
1,620
425
134,392
602,375		 Resources
Movement
expended
in funds
£
£
(572,599)
(154,642)
(9,085)
-
(9,676)
-
(500)
-
(2,234)
-
(154)
-
(300)
-
(1,830)
-
(9,413)
-
(500)
-
(1,500)
-
(1,500)
-
(3,225)
-
(1,500)
-
(1,954)
-
(2,100)
-
(3,555)
-
(1,000)
-
(622,625)
(154,642)
(106,467)
-
(6,903)
(6,902)
(249)
(249)
(7,925)
-
(4,001)
(4,001)
(432)
(432)
(8,459)
(8,459)
(182)
(182)
(73,014)
(73,014)
(1,422)
-
(12,500)
-
(1,032)
-
(3,000)
-
(1,620)
-
(425)
-
(227,631)
(93,239)
(850,256)
(247,881)

The purposes of the restricted funds listed above are as follows:

Big Lottery - This fund is used the for the family fun zone project which provides after school, Saturday club and holiday club services to children aged 4-11. A balance on this reserve has been built up partly arising from the project del ays due to Covid,

BAVO Warm Hubs- A grant to support costs of activities, food and refreshments.

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BRIDGEND AND DISTRICT RESOURCE FOR CHILDREN WITH DISABILITIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

15. MOVEMENT IN FUNDS - continued

BCBC Garden and Role Play- A grant to develop the garden and role play area.

BCBC Trips -A grant to contribute towards taking the children out on trips to benefit them

BCBC Snack time - A grant to contribute towards planning and supplying healthy snacks

BCBC Mark Making - A grant to support crafts and artwork

BCBC Pedagory - A grant to purchase items or design activities and exercises to support learning

BCBC Supporting and Learning - A grant to support the setting to develop the children through learning

BCBC Pupil Development- A grant to support staff training and the purchase of resources.

BCBC Team Training- A grant to support staff training.

Blackwood Engineering - A grant to support general costs.

Clybiau Plant- A grant to support holiday club provision .

Millennium Stadium- A grant to support purchase of nursery equipment.

Monmouthshire Building Society- A grant towards staff salaries.

St James Place Foundation- A grant to support the salary of a nursery nurse.

Toys Trust - A grant to support the purchase of specialist equipment and toys.

Prior year funds:

BCBC Block Play - A grant to support children in a form of play

BCBC Reflection and Preparation - A grant to support employees with planning activities and reflecting on completed ones

BCBC Summer of Fun- A grant to purchase items and take children out who are attending the setting during the school holidays

BCBC Plan and Prep Grant- A grant for planning and Preparation for Education Children, PPA Time

Cwm Taff Grant- A grant to support training of parent with children with no diagnosis, provide stay and play sessions and fam ily sessions and providing support groups and workshops.

BCBC Enabling Programme - to provide additional resources such as books, toys or IT equipment for children to enhance the overall lea rning environment.

BAVO Carers Respite Fund - to provide funding to develop and pilot new approaches, in addition to existing provisions, to provide su pport for unpaid carers

Children in Need - This fund supports children outreach worker post.

Back Garden Fund - Donations from Freudenburg and Prescot Jones to contribute towards the refurbishment/eq uipment of our Garden. The reserves will, in the main, offset future deprecation charges arsing on the relevant fix ed assets

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BRIDGEND AND DISTRICT RESOURCE FOR CHILDREN WITH DISABILITIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

15. MOVEMENT IN FUNDS - continued

Playroom Capital - ICF grants to fund new nursery furniture and equipment. The reserves will, in the main, offset future deprecatio n charges arising on the relevant fixed assets.

ICF Large & Small grants - Grants to fund nursery activities and associated capital equipment and to contribute towards the salary of our Childcare and Learning Co-ordinator post short term, and to enable Y-Bont to hold support group.

Welsh Church Act - A one off grant to fund investment in a new server and computer equipment for office staff at Y-B ont.

Western Bay - A grant to cover the salary of Childcare and Learning Coordinator post and associated support group costs, incl uding furniture.

CAF Tourle - A grant to cover the salary of the fundraising and marketing officer, training costs and IT equipment.

BCBC Combined Grants - various grants for work such as assisting on education facilities

BCBC Early Years - support for early years learning facilities

Development BCBC - A grant to support marketing and children's activities in general

BCBC Develop Children's Wellbeing - A grant to support children's wellbeing

BCBC Non Verbal Grant- A grant for staff training in communication, sign language, pecks training and communicating with non verbal children

BCBC Speech and Language- A grant to develop speech and language.

BCBC Team Training- A grant to support training of staff

National Lottery Awards for All- A grant to support people and help people to reach their potential by supporting them at the earliest possible sta ges.

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025, nor any for the year ended 31 March 2024 other than those disclosed in the notes regarding Trustees remuneration and expenses and other related activities

17. EMPLOYEE BENEFIT OBLIGATIONS

The charity operates a group personal pension plan for its employees. The amount recognised as an expense in the period was £13,535 (2024: £9,307).

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BRIDGEND AND DISTRICT RESOURCE FOR CHILDREN WITH DISABILITIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

18. COMPANY LIMITED BY GUARANTEE

The company is a private company limited by guarantee. In the event of the charity being wound up, the members are liable for payment of the debts and liabilities of the charity and of the costs, charges and expenses of winding up. Each member is liable for such amounts as may be required not exceeding £5.

Page 22

BRIDGEND AND DISTRICT RESOURCE FOR CHILDREN WITH DISABILITIES

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

31/3/25 31/3/24
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 44,352 54,192
Clothes Bank 10,155 1,336
54,507 55,528
Other trading activities
Room hire 470 475
Investment income
Deposit account interest 730 1,596
Charitable activities
Fee income 183,938 104,747
Fundraising 7,535 3,814
Grants 57,937 131,098
249,410 239,659
Total incoming resources 305,117 297,258
EXPENDITURE
Raising donations and legacies
Fundraising expenses 30 -
Charitable activities
Wages 228,746 229,798
Social security 7,722 8,908
Pensions 10,853 8,831
Insurance 4,843 3,630
Telephone 2,777 3,071
Postage and stationery 4,488 3,173
Advertising 478 -
Sundries 775 1,854
Repairs and maintenance 13,052 14,086
Cleaning and refreshments 7,269 9,220
Trips, travel and similar 2,362 10,870
Subscriptions 7,895 6,518
Staff training 245 3,664
Computer expenses 5,103 5,168
Uniform costs - 1,453
Long leasehold 1,700 1,700
Improvements to property 6,711 12,689
Carried forward 305,019 324,633

This page does not form part of the statutory financial statements

Page 23

BRIDGEND AND DISTRICT RESOURCE FOR CHILDREN WITH DISABILITIES

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

31/3/25 31/3/24
£ £
Charitable activities
Brought forward 305,019 324,633
Plant and machinery 478 2,932
Fixtures and fittings 3,060 5,321
Computer equipment 1,167 1,804
Bank interest 117 -
309,841 334,690
Support costs
Management
Wages 103,808 67,015
Social security 9,903 6,484
Pensions 2,682 476
116,393 73,975
Finance
Bank charges 768 344
Governance costs
Accountancy fees 3,550 4,086
Payroll fees 2,160 2,160
Recruitment costs 467 1,792
6,177 8,038
Total resources expended 433,209 417,047
Net expenditure (128,092) (119,789)

This page does not form part of the statutory financial statements

Page 24