REGISTERED COMPANY NUMBER: 2864166 (England and Wales} REGISTERED CHARITY NUMBER: 1050273 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FOR ARTS CARE GOFAL CELF HB Enoch and Owen Ltd Chartered Accountants and Chartered Tax Advisers I Spilman St Carmarthen SA31 ILE AEH6XVK8 1111212025 COMPANIES HOUSE
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ARTS CARE",GOFAL,CELF CONTENTS OF THE.FINANCIAL STATEMENTS FOR.THE YEAR ENDED 31 MARCH 2025 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 9-17
ARTS CARE GOFAL CELF (REGISTERED NUMBER: 2864166) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The directors present thelr annual report with the accounts of the company for the year ended 31 March 2025. PRINCIPAL AcfiviTIES The principal activity of the company in the year under review was to improve and enhance the health, wellbeing and quality of Ilfe of Indlvlduals and communities primarily In West Wales, by the provlslon of arts based training and activities. This has been signlficantly alded by means of a legacy from the late, Mr Neville Weeks, to the value of £126,670. A special mention of Mr Weeks generous gift is noted on page 3. DIP.ECTORS Dr Rowena Davies {Chairl Dav,d John James Ruth Lewls Anna Vaughan Bevan Silk Geraint Roberts Elde8 Wyn Rosser David Michael Jenkins Paula Phillips Davies Georglna Hughes Resigned.. 29/04/2024 Appointed., 29/0412024 Appolnted.. 09/1212024 Appointed.. 2910412024 The Directors also act as Trustees of the charlty. REFERENCE,AND ADMINISTRATIVE DETAILS Retistered Company number 2864166 (England and Wales) Reglstered Charlty number 1050273 Registered office National Botanical Gardens of Wales Ilanarthney Carmarthen SA32 8HN
ARTS CARE GOFAL.CELF (REGISTERED.NUMBER: 2864166) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 08JEcfivES AND AcfiviTIES Objertlves and alms To enable the provision of high quality arts services and projects for people predominantly (though not exclusively) in West Wales. Arts Care'Gofal Celf (ACGC) was established in 1986 to work in partnership with Social Seriices and Health Authorities to co-ordinate a specialist proEramme for people with mental health problems. Since then, it has widened its brief to work with communities across the area in partner ship with widp. range of voluntary and statutory bodies, with a particular specialism in developing projects for thos2 disadvantaged by ill-hea1th, substance misuse, disability and other causes of social exclusion. The aIn aims of ACGC'S programmes are: - Todevelop artistic pro8rammes that meet the aims and asplratlons of people from all sections of the comwv:unity living in West Wales. To contlnue to be at the forefront of the development of Arts In health and wellbelng contexts. To develop its unique resource of Arts practitioners, to ensure project delivery of the highest possible standard. Dull.t1)e year under revlew. le April 2024 to Mar¢h 2025, ACGC has continued to consolldate Itself as a q14allty provlder of Arts servlces In health, soclal care and communlty sertors In West Wales. In the 12 months under review, ACGC: Consolidated its annual revenue fundlng agreement with the Arts Council of Wales. Continued to deliver its annual mental health programrne in partnershlp with Carmarthenshire County Council and Hywel Dda Health Board. Delivered a diverse and comprehensive community dance programme acr055 Carmarthenshire and Pembrokeshire. Developed new and existing partnerships to enable Arts programrne5 for a wide range of beneficiaries. In November 2024, following the end of its lease at 24 King Street, Arts Care Gofal Celf moved its offices to the National Botanic Garden of Wales and closed its gallery. Oriel Bevan Jones.
.k"NRT:S CARE GOFAL CELF (REGISTEfiEDthIUMBER: 2864166) REPORT OF.THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 STRucfuRE, GOVERNANCE AND MANAGEMENT ACGC is a registered tharity and company limlted by Euarantee. It Is Boverned by Its Memorandum and Articles of Association. Followlng an introductory meeting wlth the.chalr and chlef,executlve offlcer. potential trustees are invited to attendia.board'meeting at which their application for membership is discussed. Both parties will consider-'the"-appointment and the decision will be ratified at the subsequent board meetin8. There Is noyrovlslon for the appolntment of trustees by any external person or body. FINANCIAL REVIEW The trustees review annually the level of reserves held. The charity alms to achieve reserves equivalent to 3t least six rnonths running Costs and is workin8 to try to achieve thls. SPÉCIAL MENTION The statement of Financial Activities shows a surplus for the year as a result of a generous legacy of £126,670 from the late. Mr Nevile Weeks RIP. All at ACGC wishes to express their sincere gratitude at Mr Weeks generosity which will enable our contlnued support to those in need. Mr Weeks will be remembered by means of a festival at the National Botanical Garden5 Of Wale5 in early 2026. DIVIDEND The NfiLmorandum of the Company does not allow the payment of a dlvldend. CHARITABLE STATUS th The company acquired charitable status on 30 Ortober 1995. R15K ASSESSMENT The tf Ustees have considered and assessed every risk that could affect the charity. The risk assessment process encompassed not only the financlal situatlon but also strateglc and circumstantial considerations. The trustees confirm that systems have been established to mitl8ate all such rlsks identified as part of this process. REPORTING ACCOUNTANTS The company was entitled to audit exemption for the year under review. A resolution proposing the reappointment of H B Enoch and Owen Ltd as reporting accountants to the company will be put to the Annual General Meeting.
ARTS CA FAL CELF (FEGISTE ELi.KIlMBER:,28641 REPORYPF THE TRUSTEES FOR THE YEAR;ENDED 31 MARCH 2025 STATEMENT OF TIIUSTEES RESPON5181LITIES Th'e trustees.Iwhoore also the directors of Arts Care'Gofal C'elf for the purposes of company lawl are responsible for preparing the Report of the Trustees and.the financial statements in accordance with .typlicabfè lawarid Uhited Kingdom Accounting Standards (United Kingdom Generally Accepted Acrountin8 Practice). .C-.rrTp(inY law requires the trustees to'prepare financial statements for each fin'anclal yeaf Wllich Eive. fair view of'the stale of affairs of the charitable company and of the incoming resources and ',ILration of rLIsoLir-es, inkni dIng the income and expenditure. of the charitable company for thaL VIQCI. In preparing ihose iiiancial statements, the trustees are required to select SUiLable accounting policies and then apply them consistentlv: observe the methods and principles in Ine Charity SORP, make judgèment's and estimates that are reasonable and prudent; prepare the financial statements on the going concern basis unless it is inappropriate io presume that the charitable company will continue in business. Thr. I:.Js.e?% :Ire responsit)le for keeping proper accounting records which disclose wlth reasonable -acci'1Gv at anii tirne the financial position of the charitable company and to enable them to ensure ¥tndnC131 sto ementa comply with the Companies Act 2006. They are also responsible for . 2ffets ot the charitable company and hence ior taking reasonable steps fGr the preveiTrtio.i and de4ection'of fraud and other irregularlties. I'kie trustees are responsible for the maintéhance and integrity Of the corporate and iinar*cial infG"mation included on the.'charit3ble compan,Vs websitE. ONBEMALF. OFT.HE,BOARD: rustee Print
,,INDEPENDENt.'EXAMINERS' PEPORT TO THE TRUSTEES OF, . ARTS CARE GOFAL'CELF (REGISTERED NUMBER: 2864166) We report on the accounts for the year ended 31 March 2025 set out on pages slx to seventeen. Respective responsibilities of trustees and examlners The charity's trustees (who are also the dlrectors for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees conslder that an audit is not required for this year {under Section'144121 of the Charities Act 2011 (the 2011 Act) and that an independent examination is required. Having satisfied ourselves that the charity is not subject to audit under company law and is eliglble fotr independent examination, it is our responsibility to,. examine the accounts under Section 145 of the 2011 Act to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145{51{b) of the 2011 Act),, and To state whether particular matters have come to our attention, basls of the Independent examlners report Our eKaminatiGn was carried out in accordance with the General Directions given by the Charity Commission. An examinatlon include5 a review of the accountin8 records kept by the charlty and comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provlde all the evidence that would be requlred In an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statements below, ,•.IndepÉ'rident'examiners statement In con'itection with our examination, no matter has come to our attention: Which gives us reasonable cause to believe that in any material respect the requirements: to keep accountlng records in accordance wlth Sectlon 386 and 387 of the Companles Act 2006. and to prepare accounts which accord with the accounting records, comply with the accounting requirements of Sections 394 and 395 of the Companie5 Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by To which, in our opinion. attention should be drawn in order t enable a proper understanding of the acco.unts to be reached. HB Enoch & Owen Ltd Chartered Accountants and Chartered Tax Advisers I Spilman St Carmarthen SA31 ILE OJEJ F(* CTA o? LoLf
ARTS CARE GOFAL CELF (COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Total Total Unrestiirted Designated Funds Funds Total Restricted Funds Funds Z025 Funds 2024 Incorne and E¥pendltUTe Incomlng resou0¥ Gallery Income121 Other Income121 Tradin8 Income {21 Local Authority121 Arts c.ouncil of Wale$121 Health 8oard121 Other Grant Income121 4,373 128,478 39.985 8.646 131,521 6,079 6.964 4,375 130.358 112,307 88,527 157,440 54.725 51,481 24,832 2,598 91,911 59,001 158.788 52,082 32,947 72,321 79,881 25,919 48,646 44,517 Total In¢omln8 Re$er¥es 326,046 273,165 599.211 422,159 ..Resourwes Used Dlrect Charltable Expendlture ¥Project Costs141 SL'PPOrt Costs ISI AdminlstratSon Cost$161 Gallery Costs171 67,399 106,538 14,986 19.564 269.000 336,399 106.S38 14,986 19,564 271,683 99,413 16.317 52,144 208.487 269,000 477,487 439.557 'Net incomlng / loutgoin¢l s,.,Pesource5 before transfers .' EfransferslFunds Introduced 117.5S9 4.165 121,724 117,3981 Nel mov¢rn•nts In funds 117,559 4,105 121,724 117,3981 Balances broulht forward at 31 March 2024 39,954 7.500 47,454 64,852 Balances t*rrled forward at 31 Marth 2025 157,513 7,SOO 4.16S 169,178 47,454 Contlnuln8 operatlon All of the company's actlvltles loperatlons} In the above two flnanclal years derlved from contlnulng operètlons.
ARTS CARE GOFAL CELF (COMPANY LIMITED BY GUARANTEE) COMPANY NO: 2864166 BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Note FIXED ASSETS Tangible Intangible 6,548 7,586 io CURRENT ASSETS Stock Debtors Cash at bank and in hand 890 36,944 171.185 890 13,961 63,450 li 209,019 78.301 CREDITORS Amounls fallin8 due within one year 12 46,389 38.433 NET CURRENT ASSETS 162,630 39,868 . TOTAL ASSETS LESS - CURRENT LIABILITIES 169,178 47,454 TOTAL ASSETS 169,178 47,454 RESERVES Unrestricted funds Designated funds Restricted funds 13 14 15 157.513 7,500 4,165 39.954 7,500 169,178 47.454
,ARTS CARE GOFAL CELÈ- (cOA Y LIMITE, BYrGuARAfvJTEE} ¢OMPANY NO.: 2864166 ,.BAiANCE SHÈET AS AT 31 MARCH 2025 Approval. For the financial year ended 31 March 2025 the company was entitled to exemption from audit .under sertion 477 Companies Act 2006,. and no notice has been deposited under Section 476B. The dlrectors acknowledge their responsSbllitles for ensurlng that the company keeps accounting records which comply wlth section 386 of the Act and preparing accounts which give Lrue and fair view of tne.state of affairs of the company as at the year end and of its profit for the financial year in accord- .Tce with the requirements of sections 394 and 395 and which otherwise comply w'.tii tlie requlrtTh,l ients o?. the Companies Act 2006, $0 far as applicable to the company. "Trie accodnts have been,prepared in accordance with the special provision relating to small "COYt?aniéS Wltjiin Part IS of the Companies Act 2006 and in accordance with section IA of FRS 102. Tres• 3ccoufits were approveci by the dlrectors ori.. behalf bv I q/,,12025 and were slgned on thelr Prli)t Sier, OIREcfoRS Prlnt
ARTS t.ARE GOFAL CELF (COMPANY LIMITED BY GUA'RANTÉE) NOTES ON THE ACCOUNTS FOR THE YEAR EhDED 31 MARCH 2025 . ACCOUNTING POLiaES 8asls of Preparatlon'of Financlal Statements. C The financial statements have been prèpared in accordance with Companies Art 2006. as amended. and with applicable Accountainé st3ndards. .The accounts have been prepared usin8 section IA of FRS 102. Golng Concern 8a515 of A¢countln¢ The acc(itsnts"have been prePed on th'e assuniption'that the company is able to carry on business as a goin8 concern, which the ilirectors conslder approprlate. The financial stat.ements. show a surplus for t.his financial year. Accountln¥ Conventlon . The financi31 statements have been prepared under the historic cost convention. Income 'The pollcles followed, which deal with income, voluntary assistance and donations, are: cash donatlons,. gifts and legacies are Included in full In the statement of financial activities and'summary income and expenditure account as soon as they are received, except for gifts and legacies for permanent endowment funds, whlch are accounted for alon8 wlth other such funds, wlth only the Income recelved on such assets being Included In the gtatement of flnanclal actlvltles and summary Income and expenture account. cash received from fund raisin8 events is Sncluded in the statement of flnancial actlvities and summary Sncome and expendlture account as soon as It Ss recelved by the trustees. ' 8rants recelvable included in the statement of flnancial actlvitles and summary Income and expenditure account are recognised in the period applicable, any future payments are deferred correctly in the balance sheet. donations In kind, e8, facilities, areinot valued for accountlng purposes. Where donations in. kind are judged to be.material.however,.the extent of such support would be disclosed in a separate note.
ARTS CARE GOFAifELF (COMPANY LIMITED BYGUARANTEE) NOTES ON THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 investment income dividends and bank account interest are included in the statement of financial actl¥ities and summary income and expenditure account when they are receivable, as a gross amount. all Income Is included as a 8ross amount, not net of any expenses, Flxed Assets Fixed assets are stated at C05t less depreciation. The cost of depreciatlng flxed assets Is written off on a reducing balance basls at a rate of 20% per annum. Investments The trustees of thls charity have no investment property assets. Valuation gains and losses are recorded as unrealised gains and1055e5 In the statement of financial activities and included in the summary Income and expenditure account. Profits and105ses reali5ed on the sale of investments are recorded as realised Bains and losses in the statement of financlal actlvltles and Included In the summary Income and expenditure account. Cash Flow The accounts do not include cash flow statements because the company. as a small . reporting entity. is exempt from the requirements to prepare such a statement. i) GLiarantee The liability of each member is limited to a maximum sum of £1. The liability ceases one vear after ceaslng to be a member of the company. io
ARTS CARE GOFAL.,CELF (COMPANYIIMITED BY GUARANTEE) NOTE5 ON THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 INCOME RESOURCES Total Unrestrlrted Re$trlrted TRADING INCOME Workshop fee Room hire Dance Money Classes Parkinsons UK Carmarthen Town Coun¢ll Carmarthen Stroke Club Caerphilly Arts The Baring Foundation Ballet Cymru Orchard Entertalnment CCC Communlties4W+ Ffwrnes Theatre Llanelli Mind Fundrais',n8/donations Rubicon Living Memories Local Motion WWHAM The Rowan Organisation Pembrokeshire Peoples First Hijlnx Theatre S Phlllips H Jones Diverse Cymru S Hopkins Llanpumsaint So¢ial Space MS Society H Ferris Tany Coed Laugharne Festival Commitee Portfeild School S20 4,283 28,985 200 210 150 2,859 250 7,350 3,741 1,640 125 125 2,060 674 iio 616 785 5,166 29,953 150 5,166 4,872 503 5,194 2,753 990 1,652 15 250 960 520 4,283 28,985 io 190 210 150 2.859 250 7,350 3.000 1.436 125 iio 741 204 15 2.060 674 iio 516 635 4,649 29,953 150 4,649 4,385 453 4,675 2.431 900 1.486 15 250 loo 150 517 517 487 50 519 322 90 165 112.307 39.985 72.321 li
, ARTS'CARE GQFAt CEL'F. ' (COMPANY LIMITED BY GUARANTEE). NOTES ON THE ACCOUNTS -. * FOR THE YEAR ENDED 31 MARCH 2025 'Total ' Unrestrlrted . Re5trlcted LOCAL AUTMORITY Pembrokeshire County Council Carmarthenshire County Council Ceredi8ion County Council Gwynedd County Council Pemb5 CC- Leisure. 18,824 . 44,654 20,538 2.436 2,075 88,527 1,882 4,466. 2,054 244 16,942 40.188 18,484 2,192 2,075 79,881 8,646 ARTS COLINCIL OF WALES CG're Grayt Gwella ACW Lottery 131,521 2,295 23,624 157,440 131,S21 2,295 23,624 25,919 131,521 IHEALTH BOARD Hywel Dda 54,725 54.725 6,079 6,079 48,646 48,646 nDaTHER GRANT INCOME Community Foundation of Wales ,Cg-Op CAVS Antur Teifi PAVS Awards for All 2,000 1.000 2,000 28.724 12.714 5,043 51,481 2.000 1,000 2.000 26,474 12,000 3,043 44,517 2,250 714 2,000 6,964 OTHER Bank Interest Bank Loyalty Reward Menter Cwm Gwendraeth Legacy- Mr Nevllle Weeks Sale of machinery 1.741 67 1.740 126,670 140 130.358 1,741 67 1,740 126,670 140 1,880 128,478 Gallery Income 4,373 4,373 12
AR-TS CARE GOPAfcARE -¢COMPANY LIMITED BY GU31RANTEE) NOTES,ONTHE ACCOUNTS FOR THE YEAR.ENDED 31 MARCH 2025 STAFF Duringithe yeari.the.average.number of employees was as follows: 2025 2024 Dirertors. Administrationlsupport Proi?ct Worker5 14 15 The aggregate payr(Jll,costs of these persons were as follows.. 2025 2024 Wages and Salaries Social Security Costs 136,492 21,269 130,559 16,399 IS7,761 146,958 No remuneration was paid to dlrectors durlng the year. PROJECT'COSTS Unreslrlcted Restrlrte Total 2025 Total 2024 Activlties Telephone Prlnting. stationery & postage Travel Training Insurance Refreshments Equipment Venue Hlre Subseriptions 65,370 730 269.lJOO 334.370 730 267,667 477 505 198 1,396 1,440 1,299 1.299 67,399 269,000 336.399 271,683 13
ARTS.'CARE,GOFAL'CAR'E (COMPANY LIMITED BY.GUARANTEE)' NOTES ON THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 SUPPORT COSTS Unrestricted Restrirted Total 2025 Total 2024 Salaries Training Telephone Printing & Statlonery Alarms Insurance Rent & Rates Heat & Light Finc*ncial Costs 82,817 82.817 78,374 730 697 225 730 697 225 477 sos 282 1,396 5,580 7,07S 1,714 1,896 640 481 8,057 2.750 1.845 1.637 50 8.057 2,750 1,845 1,637 so 1,249 Depi èciation CiQ<4nlng 1.249 Suorriptions Movlng Costs Repalrs & Malntenance Marketin8 383 2.354 4.050 76 2,354 4,050 76 70 539 106,S38 106,538 99,412 ADMINISI'RATION COSTS Salarles - Administration Telephone Printing & Statlonery Softwarelonllne subscrlptlons Equipment Costs Sundries Postage Solicitor Fees Web Design update Refreshment Job Advert Subscriptions Translation 5.713 730 697 685 2,163 166 S,713 730 697 685 2,163 166 272 2,030 1,877 537 8,568 565 331 1,391 2,117 23 63 272 2,030 1.877 537 331 261 105 116 116 14,986 14,986 13,755 14
ARTS CARE..GOFAL£ELF.: (COMPANY LIMITÉb"BY GUARANTEEI- "; NOTES ON THE ACCO.UNTS FOR THE YEAR'ENDED 31 MARCH 2025 GALLERY COSTS Unr•strlct•d Aestrlrted 1025 2024 Salaries- Gallery Postage, printin8 and 5tatlonery Equlpmeffj tOSts Card machine Costs Telephone Volunteer expenses Galleryllrtist Payments Collectorplan Interest Muslc ii=ense R¢palr5 Maintenance Marketlng Rent Aates Alaim5 Heat & Li8ht Ae,reshrnents sUries Ii)surankne Cleaning S,713 5,713 8.567 573 581 3S6 565 1,955 23.367 78 344 42 193 iO.CK)O 294 838 3.481 67 294 838. 3,481 67 351 351 6.071 934 339 1.177 6,071 339 1.177 348 3,441 337 144 1.386 819 300 31)) 19,564 18,630 53.096 SURPLU5 FOR THE YEAR 2025 2024 The deficit is stated after the followln8'. Oepreclaiion 1,637 1,896 FIXED ASSET5 Oth•r Comput•r G•ll•ry T?t•l COST At 1.4.24 Addltlc+ns Dlsposals 13.448 25,586 599 10.088 49.122 599 At 31.3.25 13.448 26.185 10,088 49,721 OEPRECIATION At 1.4.24 Chargè Dlsposals 13,021 85 22.678 701 5.837 850 41.536 1.637 At 31.3.Z5 13.106 23,379 .6.687 43.173 NET BOOK VALUE At 31.3.25 342 2,806 3.401 At 31.3.24 427 2.908 4,251 7.586 15
ARTS,CARE'GOFAL CELF - (COMPANY.LIMITED BY GUARANTEE). NOTES ON THEACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025-" IIY,. INTANG18LE ASSETS- COST ADDITIONS 2,584 Z,584 DEPRECIATAON,: Atl$t April 2024 -charge 2,584 i At 31st March 2025 2,584 NEf BOQK,VAIUE "At 31st March 2025 At 31st March 2024 2025 2024 'II DE8YORJ Trade Debtors 36,944 13,961 12 CREDITORS Monles received In advance Trade Creditors Sundry Creditors 27.618 15,246 3,526 34,472 3,961 46,389 38,433 13 UNRESTRICTED FUNDS 8alance as at 31st March 2024 Movement in the year 39.9S4 117.559 57.352 117,3981 Balance as at 31st March 2025 157,513 39,954 16
ARTSCARE GOFALCELF (COMPANY LIMITED BY GUARANTEE) NOTES ON THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 14 DESIGNATED FUND Balance 31 March 2024 Movement in Resources Balance Incomlng Out8oln8 31 March 2025 Redundancy Fund 7,500 7.500 7,500 7.500 The dirertors have decided to allocate monies to a designated fund to cover the potential . redundancy liability'.should the charity cease to operate or fail to secure adequate f unding. 15 REsTricfEf*".FUNDS Balance . Movement In R¢source$ Balance 31 March Incoming Out8ing 31 March 20Z4 2025 Activitles111 273,165 -269,000 4,16S 273,165 -269,000 4,16S 111 ActlvSes include Income and expenditure from page 6 excludin8 the office fund. '. 16 ANALYSIS 0 NET ASSET BETWEEN FUNDS Tanglble Flxed Assets Intansible Net Cuirent Flxed Assetsl Assets Uabllllle$ Total Restricted Funds 4,165 4,165 Deslgnated Funds 7,500 7,500 Unrestricted Funds 6,548 150,965 157,513 6,548 162,630 169,178 17