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2021-03-31-accounts

REGISTERED COMPANY NUMBER: 3001569 REGISTERED CHARITY NUMBER: 1053465

Report of the Trustees and

Audited Financial Statements for the Year Ended 31

March 2021 for

Taff Bargoed Development Trust Limited

BPU Limited Chartered Accountants Statutory Auditor Radnor House Greenwood Close Cardiff Gate Business Park Cardiff CF23 8AA

Taff Bargoed Development Trust

Contents of the Financial Statements for the Year

Page
Report of the Trustees 1 to 3
Report of the Independent Auditors 4 to 7
Statement of Financial Activities 8
Balance Sheet 9 to 10
Notes to the Financial Statements 11 to 17
Detailed Statement of Financial 18
Activities

Report of the Trustees for the Year Ended 31

Taff Bargoed Development Trust

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 2021. 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).

OBJECTIVES AND ACTIVITIES Objectives and aims

To promote any charitable purposes for the benefit of the community in the Taff Bargoed Valley and its surrounding neighbourhood and in particular:

(a) advancement of education by the provision of facilities classes and courses training opportunities advice and information seminars and conferences and other services for the benefit of the community;

(b) the provision in the interests of social welfare of facilities for recreation and other leisure time occupation and improvements to the environment with the object of improving the conditions of life for the said community;

(c)the furtherance of health and the relief of poverty distress and sickness; and

(d) the relief of unemployment for the public benefit in such ways as may be thought fit, including assistance to find employment.

FINANCIAL REVIEW Financial Position

Income totalled £78,991 ( 2020 -

£133,268). Expenditure totalled £84,276

(2020 - £82,234).

This resulted in a deficit for the year of £5 , 285 (2020 - surplus, £51,034).

Total funds carried forward were £592,620 (2020 - £597,905), which includes £432,483 (2020 -

£442,926) restricted fund and £160,137 (2020 - £154,979) unrestricted fund carried forward.

Reserves policy

The directors have reviewed the reserves of the charity and consider them adequate to meet the charity's requirements for the foreseeable future.

FUTURE PLANS

The Trustees will seek to explore opportunities where possible in order to develop business, and create employment, for the betterment of the local community. They will also be meeting with the Coal Authority to see if they may receive additional land in the Valley.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

1

Taff Bargoed Development Trust

Report of the Trustees for the Year Ended 31

The charity is controlled by its governing document, the Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 1985.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 3001569 (Not specified/Other)

2

Registered Charity number 1053465

Registered office

Taff Bargoed Centre Trelewis Treharris CF46 6RD

Trustees

G Preston H O Thomas (deceased 25/9/2020) J L Rees C G Fenn B E Mansbridge K Moran A K Moran

Company Secretary

Auditors

BPU Limited Chartered Accountants Statutory Auditor Radnor House Greenwood Close Cardiff Gate Business Park Cardiff CF23 8AA

Bankers

HSBC 92A Taff Street Pontypridd CF37 4SR

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Taff Bargoed Development Trust Limited for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued

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 resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements 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 irregularities.

In so far as the trustees are aware:

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

.......................................................... G Preston - Trustee

Report of the Independent Auditors to the Trustees of Taff Bargoed Development Trust

Opinion

We have audited the financial statements of Taff Bargoed Development Trust Limited (the 'charitable company') for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

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 described in the Auditors' 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 the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events 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 least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

4

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information 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 misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) 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 the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken 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 extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We gained an understanding of the legal and regulatory framework applicable to the charity and the industry in which it operates, and considered the risks of acts by the charity that were contrary to applicable laws and regulations, including fraud. We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment.

The laws and regulations that we determined were most significant to the company were the Companies Act 2006 and Charities Act 2011.

We obtained an understanding of how the company is complying with those laws and regulations by making enquiries of the management and those charged with governance, and corroborated these enquiries through our review of board minutes and review of legal and professional spend for the year.

We assessed the susceptibility of the company's financial statements to material misstatement, including how fraud might occur. We addressed the risk of management override of internal controls and assessed the effectiveness of the controls that management has in place to prevent and detect fraud, including testing of manual journals and evaluating the assumptions and judgements made by management in its significant accounting estimates.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

for and on behalf of BPU Limited Chartered Accountants Statutory Auditor Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006 Radnor House Greenwood Close Cardiff Gate Business Park Cardiff CF23 8AA

Date: .............................................

Taff Bargoed Development Trust

Statement of Financial Activities for the Year Ended 31 March 2021

2021 2020
Unrestricted Restricted Total Total
funds funds funds fund
Note £ £ £ s
s £
INCOME AND ENDOWMENTS
FROM 13,599 - 13,599 33,325
Donations and legacies
Investment income 2 60,378 - 60,378 95,865
Other income 5,014 - 5,014 4,078
Total 78,991 - 78,991 133,26
8
EXPENDITURE ON
Charitable activities
Property Repairs 7,221 15 7,378 17,956
7
Centre Management 54,225 10,286 64,511 53,425
Other 12,387 - 12,387 10,853
Total 73,833 10,443 84,276 82,234
NET INCOME/(EXPENDITURE) 5,158 (10,443) (5,285) 51,034
RECONCILIATION OF FUNDS
Total funds brought forward 154,97 442,926 597,905 546,87
9 1
TOTAL FUNDS CARRIED 160,13 432,483 592,620 597,90
FORWARD 7 5

The notes form part of these financial

8

Taff Bargoed Development Trust

Balance Sheet 31 March 2021

FIXED ASSETS
Notes
Tangible assets
7
CURRENT ASSETS
Debtors
8
Cash at bank
CREDITORS
Amounts falling due within one
year
9
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
Unrestricted funds
11
Restricted funds
TOTAL FUNDS
2021
£
2020
£
430,968
446,322
2,094
9,037
179,065
151,529
181,159
160,566
(19,507)
(8,983)
161,652
151,583
592,620
597,905
592,620
597,905
160,137
154,979
432,483
442,926
592,620
597,905

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.

The members have not deposited notice, pursuant to Section 476 of the Companies Act 2006 requiring an audit of these financial statements.

The trustees acknowledge their responsibilities for

These financial statements have been audited under the requirements of Section 145 of the Charities Act 2011.

The notes form part of these financial

continued

9

Taff Bargoed Development Trust

Balance Sheet - continued 31 March 2021

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

............................................. and were signed on its behalf by:

.............................................

G Preston - Trustee

The notes form part of these financial

1

Taff Bargoed Development Trust

Notes to the Financial Statements for the Year Ended 31 March 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements Going Concern Concept

In relation to the Coronavirus outbreak, the trust has operated a temporary lockdown for most of its activities. This will be reviewed in line with the guidelines issued by the Welsh government.

The trust considers that the going concern basis is deemed appropriate, as it has agreed reduced rental income for a limited period and has adequate resources to operate during the lockdown.

Financial reporting standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

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.

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.

Tangible fixed assets

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

Freehold property - 2% straight line Plant and machinery - 10% straight line

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.

continued

11

Taff Bargoed Development Trust

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.

continued

12

Taff Bargoed Development Trust Notes to the Financial Statements - continued for the Year Ended 31

1. ACCOUNTING POLICIES - continued

Fund accounting

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

2. INVESTMENT 2021 2020
INCOME £ £
Rents received 60,311 95,592
Interest receivable 67 273
60,378 95,865

3. NET INCOME/(EXPENDITURE)

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

2021 2020
£ £
Auditors' remuneration 3,520 3,240
Depreciation - owned assets 15,354 15,327

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2021

nor for the year ended 31 March 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.

5. STAFF COSTS

The average monthly number of employees during the year was as follows:

2021 2020
Administrative 2 1

No employees received emoluments in excess of £60,000.

continued

12

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricte Restricte Total
d d funds
funds funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies - 33,325 33,325
Investment income 95,865 - 95,865
Other income 4,078 - 4,078
Total 99,943 33,325 133,26
8
EXPENDITURE ON
Charitable activities
Property Repairs 2,808 15,148 17,956
Centre Management 53,425 - 53,425
Other 10,853 - 10,853
Total 67,086 15,148 82,234
NET INCOME 32,857 18,177 51,034
RECONCILIATION OF FUNDS
Total funds brought forward 122,12 424,74 546,87
2 9 1
TOTAL FUNDS CARRIED
FORWARD 154,97 442,92 597,90
9 6 5
7. TANGIBLE FIXED ASSETS
Freehold Plant and
property machinery Totals
£ £ £
COST
At 1 April 2020 and 31 March 2021 573,64 76,132 649,77
4 6
DEPRECIATION
At 1 April 2020 161,48 41,969 203,45
5 4
Charge for year 10,333 5,021 15,354
At 31 March 2021 171,81 46,990 218,80
8 8
NET BOOK VALUE
At 31 March 2021 401,82 29,142 430,96
6 8
At 31 March 2020 412,15 34,163 446,32
9 2
8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
202 2020
1
£ £
Trade debtors 2,094 473
Prepayments and accrued income - 8,56
4
2,094 9,03
7
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR 202 2020
1
£ £
Social security and other taxes 1,340 967
VAT 3,742 3,02
0
Accruals and deferred income 14,42 4,99
5 6
19,50 8,98
7 3

10. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Designated Unrestricted Restricte
d
funds
funds
funds
£
£
£
Fixed assets
-
3,396
442,926
Current assets
100,000
60,566
Current Liabilities
-
(8,983)
-
100,000
54,979
442,926
2020
2019
Total
Total
funds
funds
£
£
446,322
460,866
160.566
113,304
(8,983)
(27,299
)
597,905
546,871

11. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net
movement At
At in funds 31/3/2
1/4/20 £ 1
Unrestricted funds £ £
General fund 154,979 5,158 160,13
7
Restricted funds
Restricted 442,926 (10,443) 432,48
3
TOTAL FUNDS 597,905 (5,285) 592,62
0

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

Incoming Incoming Resources Moveme
resources expended nt
in funds
£ £ £
Unrestricted funds
General fund 78,99 (73,833) 5,15
1 8
Restricted funds
Restricted - (10,443) (10,44
3)
TOTAL FUNDS 78,99 (84,276) (5,285
1 )

11. MOVEMENT IN FUNDS - continued Comparatives for

movement in funds

Net
moveme At
nt
At 1/4/19 in funds 31/3/20
£ £ £
Unrestricted funds
General fund 122,12 32,857 154,97
2 9
Restricted funds
Restricted 424,74 18,177 442,92
9 6
TOTAL FUNDS 546,87 51,034 597,90
1 5

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Moveme
resources expended nt
in
funds
£ £ £
Unrestricted funds
General fund 99,943 (67,086) 32,857
Restricted funds
Restricted 33,325 (15,148) 18,177
TOTAL FUNDS 133,26 (82,234) 51,034
8

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

Net
moveme At
nt
At 1/4/19 in funds 31/3/21
£ £ £
Unrestricted funds
General fund 122,12 38,015 160,13
2 7
Restricted funds
Restricted 424,74 7,734 432,48
9 3
TOTAL FUNDS 546,87 45,749 592,62
1 0

Taff Bargoed Development Trust Notes to the Financial Statements - continued for the Year Ended 31

11. 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:

Incoming Resources
Movement resources
expended in funds
£ £ £
Unrestricted funds
General fund 178,934 (140,919) 38,01
5
Restricted funds
Restricted 33,325 (25,591) 7,734
TOTAL FUNDS 212,259 (166,510) 45,74
9

Restricted Funds

The Taff Bargoed Centre Redevelopment Fund was established in 1995 for the purpose of establishing a community business centre at the Drift Mine Site, Trelewis. In addition to the redevelopment of the property as a community centre, the fund has also been used to build an internal climbing wall.

The Taff Bargoed Centre Operating Fund was established in 1995 for the purpose of providing financial assistance towards the operating costs of the Taff Bargoed Centre, which exists for the benefit of the Taff Bargoed community.

Unrestricted Funds

£100,000 has been transferred to a designated fund to cover future operating costs of the charity.

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2021.

17

Taff Bargoed Development Trust

Detailed Statement of Financial Activities for the Year Ended 31

INCOME AND ENDOWMENTS
Donations and legacies
Grants
Investment income
Rents received
Interest receivable
Other income
Other income
Total incoming resources
EXPENDITURE
Charitable activities
Wages
Insurance
Repairs and renewals
Depreciation of tangible fxed assets
Other
Sundries
Bank interest
Support costs
Governance costs
Auditors' remuneration
Accountancy and legal fees
Total resources expended
Net (expenditure)/income
2021
£
202
0
£
13,599
33,325
60,311
95,592
67
273
60,378
95,865
5,014
4,078
78,991
133,26
8
41,849
43,906
9,403
7,533
5,508
4,615
15,354
15,327
72,114
71,381
7,639
6,003
231
250
7,870
6,253
3,520
3,240
772
1,360
4,292
4,600
84,276
82,234
(5,285)
51,034

This page does not form part of the statutory financial statements

18