Company R•gl•tr•tFon No: 03226397 R•gl•t•rnd Charfty No.. 11J64957 LLANHARAN COMMUNITY DEVELOPMENT PROJECT LIMrrED (A COMPANY UMITED BY GUARANTEE) REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 JULY 2025 LLANHARAN COMMUNrrY DEVELOPIAEpif PROJECT UMrrED CONTENTS Legal and Admlnlstrdtive Informakn Report olthe Management Comn Indepandenl Examiners. R6K Statem&nt of Flnandal Bv418nce Sheol Notes to the aco)unts 8.14 LLANHARAN COMMUNrrY DEVELOPPAENT PROJECT UhiifED LEGAL AND ADMINISThATIVE INFORMATION YEAR ENOED 31 JULY 2025 Company R•ghtration numb 03226397 R•gl•ternd ¢harlty numbor 1C64957 R•o18t•r•d offic• 23a Brfdggnd Road Ljanharan Pontydun Rhondda CyrM)n Taf CF72 9RD Dlr•ctorn and Managem•nt C¢Jmmlttee &l•mb•rn MrG8uV N Jon88 Chairper¥on {ap￿ted 1 20251 Chotrp8rnon lar￿int•d 24 Octobor 2024 1 r•Sig￿d 31 Klarch 20251 chWpws￿ {r*ngd 24 October 20241 lapFrt)inie(124 October 20241 Ireslgnod 24 Odober 20241 Mr SW RuJ8011 Mr K Black Mr D Russell MTS J H8wksh•* Dr B Halllngberg Mrs J H8rdy Mrs A c￿Ments Mr J Nottingham Trea￿¥￿T {re•lgn•d 10 February 20251 (•pOnted 24 Octobgr 20241 l•ppolntad 24 Octobor 20241 Company S•cr•tsry MJs8 S Turton Cfyordlnat•rlManag•r K Evan$ Bank•r• HSBC pl 61 H￿h Street CowbrbSJ s￿rth Glamorgan CF71 TYJ R•portlng accountsnts Wlllbams LknNted 4 Yny? Brld98 CoLJrt Gwaelod Y Garlh Cardrfl CF15 9SS LLANHARAN COMMUNITY DEVELOPMEKf PROJECT UMITED REPORT OF THE MANAGEMENT COMMITTEE (¢ontinwd) YEAR ENDED 31 JULY 2025 The Trustèes pres8nl their annu81 repwl and financial statem8nts for the y88r ended 31 JU￿ 2025 whlch are also prepared lo meet th8 rgqulrements for a directors. r8p(Yt arKJ 8cwunts for Companies Act purposes and tho trust The financial stalemenls comply with the Charities Act 2011, Ihe Companies Act 2006, the MerTh)randum and Articles of Assodotlon, and Accoun￿n9 and ReFQrtlng by Charlties.. Statement of R8commended Practlce appllcabK8 to charftles preparing Iheir accounts In aCC￿lance V￿th the Finanaal Reportirmj Stsndard appllc4bl6 In the UK and Rewblic of Irelarml {FRS 1021 (effective 1 January 2015)- Structur•, gov•rnanc• and management Gr)v•rnlng docum•nt The trg8nisallon is a charitabl8 company Ilmrted by guaranloe and was InCo￿or8t8￿ on 18 July 1996. Th ccrfnpany was established under a Memofandum of Association whbch astablished the obffiecls and pow8rs of tho charltable Company and Is L*)vemed under hs Arb'cles ol Assodatyon. In the event of th8 company bglng wound up, mèmbers are wuirgd lo contrfbuto on amount not oxc*ediry £1. Ch•rltabl• •t*t The company was granted chari10￿e 8tslus en 21 Octobw 1997. Prfnclpal actlvlty and publlc b•nofft 8tat•m•nt The princlp81 actlvlty of the company is to relieve wverty. advance ed￿tion and provwje faclllties for recreallon andlolsurg Um8 OC￿Pa￿On In p8rUcular wlthin tho ¢ommunty of Llanh8r8n S￿1 with portlcular rog8rd to such per80n$ who ar8 un6mployed or are Sufvrtng ￿ o)nsequen¢ès of 0¢￿0m￿ disodvantago. Thè company noflts the put41¢ by prowslon of Irainlng a￿j resourc•s through charitsble means as may be d68med approprlale kn ¢)rder to conlrlbuto to Ihé development of ts areg both economically and sodally. Dlr•¢torn and th•lr Int•rHt• Tho tJlrector8 of th* company are listed on page 1 of these accounts. Nona of th88è dyectors held any Shares as the company l¥ Ilmiled by guarantse. Thg d1￿Clor8 glv8 th8k fregly and reLYive no finandBI bgneflts olh8r than the payment ol expen888. R•crultm•nt ol Dlr•etorn l Tru•t• Full member5hlp ol the Chartty is op&n lo any person Itves or Mrrks in L￿nharon or the Immedbale 8urrounding area. Dlreclors are appc4nled In accordance with the Charws ArlK*8 ofA68od8tlon at the AGM. wlth ai least thlrds of Ihe dlreetrys beirMJ full member5 of the Ch817ty. Advertlsemenls are placed kn Ictal fm nevAp8pers. magazlnes and In SIKVS and Dropln Centre to widen the recrullm8nt opportunili8s. Overnll alm• Llanhoran Communrty Devdopmenl Prqecl Llmlled seth.. To iderrtlfy and address fv needs of the people wllhin Uanharnn, Brynna and Bryrw and In 80 dolng. to create a stronger sense of oJmmunty throughout the aTe8. To maintain a not-for-profft company and charity to provldè tralnlng, empknymenl, gocigl ar￿ racreational seNcos that meet identified needs. To develop effedfve wothng partnershts vthh a of relgV8nt org8ni8atkn8 to ach￿¥0 OLY alrn. To strenothen the marbagemenl ￿MMittee board by idenwrw Strength$ and awlcable skills of Indlvkluals V*￿M arn keen lo sit at a govemancè level. To oxtend our serylce8 ¥￿der. t*here pos5ibl8 wlthin lh& communty to 8UFFQrt the ngeds of local residents. LLANHARAN COMMUNITY DEVELOPMENT PROJECT UMrrED REPORT OF THE AIANAGEMEKf COMMrrrEE (contlnu•d) YEAR ENDED 31 JULY 2025 A¢tlvltl•8 and ichl•v•ments Uanharan Communlty Devdoprr*nt Propca ILCDP) hos A￿t boen kn 29 yow¥ (thb"bW•8 to septs as a wel •stablished arKI respèctsd communty hub. supporurvj and lan￿11#8 of all ages. Th• oJpth8aUon dglNers a broad rang• ol¥eryices and prtyJrarNw desb9￿0 to m881 th• ¢Jiverne aNJ wdvir*J ne•d3 oftr* I￿1 population. u￿O￿nn8d by strong collaborobv• pathgr8hlps th¥t SUFW p06rf1￿ wl¢(rn auoss ¢ommwty Inhi#iw8. 8u5tain8d gr0￿h In demond lor LCOP'S 8eTh*t8 has roinfor¢•J rts impxt knthin th• •ThJ Imwthted the n••d lor gxpanded Infr8slructur8 to ensure c4ntr.nugd 8c¢•8slJlty and qualty w￿sID In maintaining hSgh stsn0a￿S ol swvk* ddfvery, LCDP has inveslod In t¥J(Idlng malnt¢nance, refvth'slynent And ssènb'al repaks. Thesè irnprovemonts •ngJrg that fx44ts.ès rnmdn sgle. coffWianL and lor all users. frlw8v•r. I￿r￿a$*ng Se￿£4 has res￿ ￿ Ihe Organ￿ tts ￿rT￿nt premvJes. A5 a r¢sull, are boirwJ devolop¢d to •xpand cap•. partlodaty lo Increase the avo￿lty ofafford&blo chik1e4rt F4ac•s in r98ponso to Klentrll•d local LCOP r•main$ commilled to wo￿1¢￿¢• d•v•kyN*nl in¥•sts in Ccrfthuous Prd•ssK¥wl D•wWm•ftt ICPDI for b¢*h •taff and volunteor6. Thls ensw88 Com￿lAnce vlth rowuitthy skndards enhancry qu81ty atro$6 all 0￿ratiO￿l are4s. The org•nlsalon adivgly supports staff li gcliewlng du￿ q￿d￿cal￿)n8. lrnwovkng llèxknwty *ilhkn ￿1VIce dglivery ond trengthening ¢xganl6atknal rosS1ienca. TN8 In¥eJlThni pxlknvdy to staff rotontkn. stat1￿Y, and thg mglnt8nancs of an 0xperie￿I and sklled leam. T￿u￿O￿t the year, LCDP haa £onth￿l to •wnlJal rArnrrwity awvicM. Ir￿￿1￿J. After￿ch￿l provKqion Open ￿t*6B P￿ It•nn Um• 8ThJ IK4idvy HayBchorrn8 Youlh tffovlsion Play Adapl pro¥l8kn for thldron *Arflh Addlb(ffj￿ L••miTrJ N•8ds IALNI ' Adutt %￿lIbe1ry prow Th8$0 8eNieeJ providè vital 8UPF¥XI to f8ff11￿ arA1 eontriLwt• to ¢th￿jnMY h•*lh and wolbw'ng o¥éetiv•8. LCDP worki In partmrshp vAlh organisat￿￿ knchjthng Cwm Taf UnN•rnty H•8Jlh Board, Inl•rlinks Wtsllbalng T•am. and CM2ens Advke to onsure albanrnenl vAth 8ThJ n￿￿Onal prbrfllei. Sn¢￿dIng lh• W¢n-bolrvJ of Futur• Generalon$ (Waksl Servi¢? Level ￿r•eMonIt ISLAS) c•ntral to tr￿ of ¢he owanisatknn. LCC)P con￿n￿?• lo mthnthin and 8lrenOh•n ￿ aerN8 tts kay 8ervu ar•a8, e8••nti￿ 8tr•am• Ih81 SUPF*Yt è¥rfy int•rvanlkn, Ir#Yuafv• provl$lor), q)mmUftNY.fo￿$éd wtciJme8. Thg Organ￿l￿n.$1and garn9• prwty 8tr*ryk Th•u •r• ¢Lwrnnty ￿l¥j cJ s￿ryth￿l￿a fmancld wstaknablty thrO￿h P￿rShIp8 and dlverslfied fijndlng Flnanclal I staff revlew Our 8tsff aTh empIts￿ part Iln* and ￿ lfirno. LCDP staff that arè dually quafiw. the r(b)8t effecJ¥e ￿ flexYol• way of M￿tiThJ the sarMr* ne8ds ¢0 en5uTr the effeLkn runnry of Ihe Pfovide. There wa¥ an cyoraling yjwus for the y•w undar revpw of £1.461.1.•. on oxc8ss tsfirKw over exper•thture12024- dofteit rA £13.9551. LLANHARAN COMMUNrrY DEVELOPMENT PROJECT UMITEC REPORT OF THE MANAGEMENT COMMIThEE Icontlnuedl YEAR ENDED 31 JULY 2025 Financlal I staff review l¢onlinuedl LCOP strtve to wntsnua tc thrr¥e in the ￿ar￿1 y8ar d8%*kJpiw and eklending the organL8aUon5 Infrastructure plannlng to èxpand I￿]￿1￿9 8P8cé ￿rknng 8 nwiberol p8rtners to kn¢reas8 th8 ¢￿0￿158L*?n$ capaiaty lo off8r additw)n41 sp8 to f8m11￿3 rwlirvJ hkJh dem8nd affcwdat48 chikkar8. Our m8in sourc8s of inccme are from tsw sodal emerth, servica kvel wwgernenls and tsxnnyss￿nÈd seNc<5 wilh the l autlKJrity. We sull 8ndeaveurto setrJre fijrtd￿g lo bécome ftthr 8usiawdatAo. LCDP to malntaln ojrrenl now SLA'S for youth prothion. Hayscheme aTrJ Care 2 Play seNc88. Rl8k Management The management commlttee continuos to monitor risks. both exlemal and intemal. io which the chamty Is eXp￿ed. Accounting, monitorfng and reporting wocedures a￿ in pl&e, but will b8 reV￿d poriodically to ensur8 thbt they still meet the needs of th8 ProjecL Future viabillty of the charity in terrns of cononued reuultsnènt of tnjstees Bnd vdunt68rs to rèplace thos• retidng h88 bean addressed Successfully duwing this yèar and contlnu8s to be a priorfty. Ro8•rv•8 polbcy The Ras8rves Pollcy of LCDP 18 that a prud¢nt18vel of reseryes is maintah)od ￿￿￿istartt the delivery of planned Services for the next 17nancaal yvjar. Inve8tm•nt Pollcy The directors may knvest any funds nol ImrnodLAttsly requlrad for the fiJrther8nce of Ihe Charivs 04erAives In 8uch Invè$lments. seLutlti¢$ and pwrty aB they s8e flL R8sponsibllltl•8 of the Man•g•m•nl Cornmltt•• Tho Management Committe8 (who are also the ¢Jiredors of the charitabl8 cornp8ny for the purposès of company18wI are responslble for preparino a truslees. 8nnual r8POrt and flnancial statements Sn accordanc• vAth 8oulicable18W gnd Unrtad Klnodom Attountina Sland8rds IUnit•d lfjna¢5Lwn G8neraUv AcceDl8d Comp8ny law requlres thè Management Cornmittee to preparts financial statements for gach finandal ￿ar which give 8 tru¢ and tsir wew ol the state of tha affairs of Ihe chartl8ble company 8s at the balancg sheet date and ol its Incoming resources and appjlcation of re6c¥JrcAs, IrKluding incx)me and expenditure. for the finan¢ial year. In prepariw those fin8nd81 sta1￿8ntS. the mar￿g?￿en1 o)mmltt8e should folthi b￿t prnctk• gnd.. select suitable a¢counllrKd p¢￿ir￿e5 and than 8pply th•m consistenuy. observe th8 methods and prinoples In the Charities SORP-, make judgements and accounlirKJ 88timales that are reasonab￿ and prudent.. stale whether appbcable UK accounting stsnd8rd$ have fdlthd. sublact to any material departur¢s dithed 8nd explained in the financaal 51atem#nts.' prep8re the financial statemenis on the going c£Jncam ba￿6 unless It is InapwoprfAte to prasume that the company will c¢nJnu8 in trwglness. The Managernenl Committ8é are reswnslLl• for keeplng adequate acwuntiNJ recths that are sufficknt lo show 8r￿ 6xplaln tho cornpany's transarjlons and %bilh reasonable accuracy at any tima the financlal position of the crynpany and that enatsle Ihern tts ensure that Iho financAal ststaments c(￿pIY with the Gornpanies Act 2006. The Manag8ment Committee are also reSws1b￿ for saf8gU8rding the a&sets of the tharilBble ￿MpanY and hence for taking reasonable $leps for the prevèntion aThJ d81gcllon offraud and ¢)theT gemenl mmtttee are rnsp0n&￿e the mainwancè and int￿rity of tt)8 cgjrporate and fin8n¢ial n Ihe tharitable ¢￿TrpanIS website. Legislation in the United lfjngdom gt)v8ming the InalK￿ cl finan<#al stste nts y differ from *islation In otherlurisdictic￿s. ration i4s r&port by the Board on - an¢J 8wned on Its behalf by ctor LLANHARAN COMMUNrrY DEVELOPMENT PROJECT UMrrED INDEPENDENT EXAMINERS, REPORT TO THE MEMBERS OF LLANHARAN COMMUNrrY DEVELOPIIENT PROJECT LIMITED I report lo the twslees on my examinatsn of the ffin8nclal ststements of Llanharnn CommunNy Dfrvebopmenl Project ￿mIled {Ihe ¢harityl for the year e￿￿9(1 year ended 31 July 2025. Th18 TOPOrt Is made solety to the charttabl& com￿￿8 rrwnb8rs. 05 a t(¥Jy. In actxrdance wlh Chapter 3 of Part 16 of Ihe Companies Act 2(X)6. Our work ha5 b8en urNJertakgn so that we mlght stat8 to thè Company's mombe those matters wè are ￿quIred to slate to th8m in an ind8peiKlent examlnerfs report and for no olher purpose. To the fvllesl extent ￿MItted by law. w8 th) Ml awl or assume responsilylity lo anyon8 other than the company 8ThJ the comDanV$ membèrB as a bodv. ow th. lor thbs ret*)rt. or for th6 O￿niOn￿ we hav8 formed. R•¥pectlve rn*pon•lbl1ltl￿ of tru8t••8 •nd •x•mln•r As the trusl8es ol the charity larbd also its diredors for the purposes of¢ompany lawl you are responsib￿ for the preparati￿ of the finandal stalaments In accordan¢e with the r4uirements of Companies Act 20061th6 2008 Act). You consider that the audit requirom8nt of $144(21 of Ihe Charttles AL# 2011 not aDPfv. Hovlng satisfied my8erf that th8 lIna￿OI 8talements of the tharity be auditod under Part 16 of the 20C6 Act and are ellglblè for independenl examinatvJn, I rewl in rosped of my oxamlnation of the chantys flnanclal statgments carried out urKl8r $8clN)n 145 of the Chaflties 2011 {thè 2011 Act). In carying QLrt my examinallon I havè folIN￿ all th• 8pplicable Dirèctions ￿Vefi by the Charlty Commission under section 14515)Ib) of the 2011 Act. Ind•pend•nt ex4mlTh•f¥ ¥t•l•m•nt The charity's gross incom8 exceoded £250.000 arKI I wrfflrni that l am quallfied to undertake the examlnallon becaus8 l am a member of Instltute of Charterod A￿Oun18nts in EThJland and Wal88, whlch Is ono of the Ilsled bodie8. I hav8 completed my ex8mlnalion. I c¢nfim that no m4tteTS havè to my •ttention In Connectlon with I oxamSnallon gimng me cause lo belrtivg Ihal in ory material rnspect.. accounbng rtcords wer8 not kept In respect of the ¢harity as roquired by 8è¢lcm 386 of the 2006 Act" or thg finonclal stalgments do Tr)1 accord th050 r8cord6,' or the financial slalements do not eompty wlth the accounUrwJ requirfjrnonts of 8è¢Uon 396 of thg 2006 Act other than any requirement that acce￿nts g've a trug fair view is nol a maltsr considered A? part of an SndeDendenl examinatlon., or tho linancial statement5 have not ￿ell preparèd in accordarKe V￿th tho mèthods and prfnciplès of the Slalement of Recommended Praclkn for aw)unting and reF4NtirvJ by charities applicable to charftlts preparfng Iheir accthnts In accordanco with th8 Flnanlial Re￿￿n9 Standard applicable In the UK and Republ￿ of Iml4nd IFRS 102). I have rlo concern6 and have come across no other matters in connection wth the examinatlon lo whlch attention Should be drawn In Ihis report In order lo enable a proper under8tandlno of the financl•l slatomen18 to bg reached. Slan Marshall for and on behalf of VKilliam$ Ross Llmlt•d ChY4rt•rnd Accountants 4 Ynys Bridge Court Gwaelod Y Garth Cardlff CF15 9SS LLANHARAN COMMUNITY DEVELOPMENT PROJECT UMITED STATEMENT OF FINA14CIAL ACTivmES {INCLUDING INCOME AND EXPENDtruRE ACCOUPffj YEAR ENDED 31 JULY2025 Totsl INCOME Grants CharilalAe a￿VIll88 Inv•slrnent In￿rne Other incomè 75.639 175 60.879 136,518 366.290 366.485 510 510 85,099 459.519 403 63.888 2¢ 1.017 62.136 63,153 Total Incom• 76,831 489,815 588.646 608,909 EXPENDITURE Expondilure on charftablè 8th1159s 113,417 451.788 565.185 622,864 Totsl •xpondltur• 113,417 451,768 585,185 622.864 Operating 8urpluo I Idefidtl 136.586) 38.047 1,461 113,955> Transfer8 beh¥oon furyJ8 N•t mov•m•nt In funds 11 {36.586) 38,047 1.461 113.9551 Total funds I)￿ught forward 252,974 38.094 291,1￿8 305.023 Total of funds ¢arrf•d forw¥d 216,388 76,141 292.529 291,068 Th¢ statemènt of firtancl818d6vrtth InchJde8 •1 gains and lostses rK4)gni98d in the ￿ar. All inwmg and expenthture dgrlve8 from (x>nttwlNJ actl￿be8. LLANHARAN COMMUNrfY DEVELOPMEtrif PROJECT LIMITEE BALANCE SHEE[ 31 JULY 2025 Not• 2025 2024 Fixed assets Tangiuo assets 311.375 318.331 Curr•nt aÈselg Stock 500 Debtors and pr8p3yments Cash al bank and in h8nd 19.863 76,289 18.558 58.271 96.852 77,329 L•8s.' Current Il•bllltl•g Not curr•nt as$gts Total aM•ls los• currèn¢ Ilabllltl•s 50,498 46,092 46.154 357.529 31,237 349,568 Crndltor•: amounts f¥lllng du• aftw one year Loan 10 {65,Oc￿l {58,5001 Totsl net U8•ts Rèprè8•nt#d by.. Reslri¢¢ed furKIs Unrestrlcted fvnds 12 216,388 76.141 252.974 38,094 12 Totsl fund8 291068 Th8 ￿MpanY was entilled to ex8mptwx frorn the audm undèr $.477 of the Conwanles Ad 2CM)6 relalw to SMBII comp8nies foi th¢ year ended 31 Juty 202S. The membws havtr r￿t reqvired the company to obtain an audlt of Its finanaal stat•mants for th• yoar In quastion in The d1￿CtorS acknth￿Qd9e Iheir responsibilltiès for with tho r8qulr8ments of th• CompAni88 Ac* wlt res￿1 to acc￿ntIng records and preparabon ol acLoJnts. accounts have been prepared in accordancè wth the provisions applieablts to small compani89 co anles reglme and in accOrdar￿ wth FRS102 SORP. on. .. 8nd sl3ned thwr behalf by ctor Cwnpany R•gkntrdon N¢: 03226YJ7 LLANHARAN commuN￿y OEVELOPMENT PROJECT UMrrED NOTES TO THE FINA14CIAL STATEMENTS YEAR ENDED 31 JULY 3025 Ac¢ounllng policles al Bas1$ of pr•paration The financial slatements have been P￿pared in a¢rordarKo with Acowntkng and Rewung by Choritie$'. Sta¢ement of Recommended Practlee appli¢atAe to chaths weparing their ￿Unts in accordance with Ihe Finandal Reporting Stsndard aPF41cab￿ in ts UK and Rgpubllc of I￿land IFRS 102}18ffectlve 1 January 20151- {Chadties SORP IFRS 1021). the FinarKi81 Reporting Stsndafd aN)l￿ble in tho UK and Republic of Irdand {FRS 1021 and the Companbes Act 2(￿ffj. Tho Llanharan Community Devdopment Project meets Iho definthi of a public bgnefit entty undgr FRS 102. Assets and liablities Inrtiaty recc*Jnised at hlstorfcal Ix4t or tran8actlon value unle88 otheThvlse s18ted In relevant accountsng KM)licy nol•8. bl Incom• Income is recognlsed in the statsmenl of fI￿ne181 adlvilies the charfty Is entlU8d to Ihe kncorne the anyjunl can be quanullèd wth r8asonabl& ac(yJracy. The folk￿Ang spec￿lc pdlci98 are applied lo parUoJl8r c8legode8 of income: Grants. Induding grants for the purchas8 of fixed assets, are ré¢ognL8ed kn lull in the Statomonl of Finanaal Activites in the year in whlch they are recefvable. Voluntary Sncome is fecofved by way of don8¢K)ns and gifts and is i￿Ude￿ In full ￿ the Statement of Flnan¢ial ActSvhie8 rerAOv•tlè. Tho valug of gwvlc8# Provlded by voluntegr8 ha8 not been Included. ¢1 ¢3011￿ ¢onc•rn Th8 aC￿unts have been prepared on a golNJ ¢onc•m bo81s as th8r• •re no m&leH41 uncertalnll8$ ovor the charityts continulrKJ OW*ion. dl Fund accounlina 11 Unrestricted fvnds are (lonalK￿$ and 01￿1 Incomg receN8blg or generated for Ihe objects of tho harNy wthout further spècified purpoy8 and art #vallab￿ as genaral funds. 11) Restrfcted funds are donallons which thg donor has spgcrfled are io be 8d8ly used for part1¢￿I￿r areas of the Charity's work or for Spe0f￿ projects bgino undertaken by the Gtb8ri1y. o) Exp•ndltur• and Irr•cov•r•bl• VAT Expgndllure is includ8fJ In th8 accounts t)n the accruaL8 ba818. It ￿ T•cognl88d m Ihere18 81ggal or )nslnxtNe oblbgalion lo makè a p8ymenl to o third paty. il is wcthble Ih818elUèment will requlrgd Kl th8 amount of the objvaa1￿n ¢an be nw8ured reliabty. Re￿￿￿05 èxpended include a￿lbU18bl9 VAT which ¢anr￿1 be recO￿T9d. Re8CAircè$ eXp￿d¥d are allcutod to tho pathilar acbvlty wthere th8 CO¥t relat88 dlrady to Ihal •thlty. n Tanlllbl• Ilx•d •s••t4 All assets are Ind￿led in the acclwnts al cKiginal cost and are dgpreciatsd as detailed below. Depreci8tNJn i¥ pro￿￿e￿ 8t rateg caleuloled to vnitè off ts ￿￿1?5$ rosidu81 volue of each w¥el over its expedod useful life. 88 IcAIows.' Fixtures, f￿1[￿ and eqviwnent- Freehold land aNI buildlng8- 25% straight lin8 gl Debtor8 Trade and other debtors arg wised al the settfement amunt due after any relevant discount offered. Prepayments are valued at the amount prepaid nel of any tr*le dlseounts du8. h) Cash at bank and In hand Cash al bank aThJ cash in hand kndudès cash and short temi hWIty Iiquitj investrnents wilh a short malurty of Itwee months or knss from ts datg of acqUIs￿n or opening of the deposit or slmilar arwunt. LLANHARAN COMMUNrrY DEVELOPMEKf PROJECT UMtrED NOTES TO THE FINANCIAL STATEME1￿s YEAR ENDED 31 JULY 2025 Accountlng policies Iwrtinuod) 11 Credltors and provlslons Creditors and provisions arè reeognbsed the charfty has a present obligation resulting from 8 pa81 event that wll probably resuh in the transf8r of fvnds lo a thlrd paty and the amount due to $8ttle thè obligation can be measured or estimated rdiably. Credllors and PrO￿s￿$ aro nomiallv recognlsad at th8lr 8ettlgment amount after dIO￿ng for any relevanl discounts due. j) Taxallon The c*arfty18 èxew from cuporation tax en its charttable 4clMties. Ineom• 2025 2024 Tot•1 a) Gr•rbts r•c•lvabl? Awards 4 All Dementia Preven￿￿ Fund EY R880urce granls FS R8sourco grants Happy Da H¢allh Hearts Inledink Iwnter want> Nallon81 GrSd RCT Play Day RCT Small CaFit•l Chlldcare SPF Mlcro SPF Multiply SPF-R2 SPF-R3 SPF-R4 Vol Factor- Inlèrllnk Wlnter Hardship Fund Winter Hub Governmenl and tsar aulhorfty gran18 12.( 12,000 2.000 1.000 4.sc 996 9.756 2.000 8,247 2,000 4,059 20,937 8.200 22,435 22.435 16,112 13,894 16,112 13,894 1,000 2,C￿0 1,999 20.411 60,879 60.879 b} Incom• from ch•rltabl• acllvitt•¥ Faos reGefvab DonaUon8 175 365.898 392 366.073 392 458,363 1.156 459 519 175 el Inv••tm•nt Income Bank Mtsrgst 510 510 510 510 403 403 dl ot￿r Incom• (Not• 3) Care 2 Flay IS6rvk* Level Agreemtht) Llanharan Cornmunity Cou￿11 Open Access Play (Servu Level A￿eement} Y(yJlh {Servi¢e Level Agreement) Other lundirwj 3.526 10,081 34.474 12.303 5.278 82.136 10,081 34.474 12.303 6.295 63.153 37,258 14.063 9,041 1,017 1,017 Total 566 LLANHARAN COMMUNITY DEVELOPMENT PROJECT UMtrED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 JULY2025 Oth•r Income Funding was recelved from Uanharan Communty Counul to SUPF(Yt LCDP In provhjing ￿r¥ke$ vAthln the community. Open Access Flay SLA was rgcew as pwt ofa seN¢e thl agreem8nl lo Imid8 tyay opportunitios at 3 loGations wit￿￿n the c￿lM￿nNY for dlrfdren peopl8 agod belween 5 . 14 yeor8 Funding was received frcth RCTC8C In a service lev81 agreemwt to alk>w a youth club lo be run on• ev8nlng per week and addiuonal off-sltè aclivilies supported by qualtfied staff in 8 safe envlronment offering various #ctNili8s, issue based sass￿n$ and support with skolls vth8rè needed. DurirKJ th8 pandemlc we adapted our serylces to provld8 onunè ￿PpOrt to po￿0. Care 2 Ploy provides support to cluldrnn ¥Ath addltion81 nteds thrc¥ih olaments of play oppOthnl￿8S in Partnership with RCTCBC. Expendlturo on ¢harllabl• acllvltl•• 2025 Tot*1 2024 Total ol Colts dlr•ctly ¥llo¢at•d ¢0 •dMtI Mate￿818 and equipm8nl Direct Wages and salaries Stsff ti Ponsion contrlbulio Dtrect Artl8ts fee8 Dires Trlps and perfmrKeg DSrect Hlre of rooms and equipment Dire Slaff training, educallon and promoth)n Dke Repalrs and MaIntenw￿e DTr In$ur8nc8 Direct Llghl and heat Dlrect Prlnt, po$tag• & 8talionery Dlrect Advert181ng Travèlling and subs151enc• Volunl6èr ex￿n9￿$ Legal and profes8lonal fees Bad and doubthil debts Support ¢o•t• Ralos and water r8le8 General offic• and Ilnanco Slaff Telephone General expensfjs Bank chorg8S Loan Interest Inleresl on OV8Tdu8 taxatlon Deprgdatlon - flxiurgs and eq￿pTrRnt IProfitl1088 on d15Fwal of assets Govern•n¢• cgsts Accountancy fee% 23.653 30.021 5.621 296,593 5,047 1,782 29.274 326.614 5,OS3 7.857 48.220 372.395 4,379 9,316 383 24.301 1,096 20.519 8,691 5.480 3,469 202 1.697 6.075 1.144 21,109 377 14,566 6,602 305 3,159 202 22,253 1,427 15.805 6.602 1.239 5,639 3,159 202 456 Dirè Direct Direct Diree 40,125 40,125 82 16.888 89 452 30,023 4,661 0,479 Stsff lknè Staff tim usage Usago Dffe Dlrect U5ago Us•ge 3,163 81,078 4.311 7,219 41,4( 71.429 4.661 6.479 6.500 123 6,956 3.250 123 4,410 7.425 187 Direct 2.400 451,768 2,400 622.864 113,417 565.185 10- LLANHARAN COMMUNrrY DEVELOPMEKf PROJECT UMrrED NOTES TO THE FINANCIAL STATEMEPfft8 YEAR ENDED 31 JULY 2025 Nel Income l {expondituro) for the year This 1$ Jtat•d aft•r ¢harging:" Acc(Kntancy I 202S 2024 2.400 Employe• Inforniation 2025 2024 Wages and salaries Social socurity costs Staff pensi¢y) costs 383,170 14,873 5,053 435.519 17.954 4,379 Th8 directorn and mèmt•ts of tho CommM8e of Man8gemgnt pa• not romunoroted and no empbyee recelved emolumènts n excass of£60,000. No èxpenses wgrg pahj lo InMtèès of th• company other than lor relMbur8em￿t of MI￿aga. The average mnthly numbOT ol ￿rS(￿S. emFloyed ty the company tho year was: 2025 2024 Dlrect charftable acllvlU08 Management arKI admlnl8lraticn 23 29 36 7 Tangibl• fixed aL48ets FTh•l￿Od Flxtum. land & ffttln9• anLI bulldln •qulpm•nt Total Co•1 At 1 August 2024 Addlllons DL8posals At 31 July 2025 302.943 144,113 447.056 302,943 144,113 447,056 Dy•cl*tlon At 1 August 2024 Charge fcrf thg year On di¥￿$￿3 At 31 July 2025 128.725 6,956 128,725 6.956 135,681 135.681 N•t Book Valu• At 31 July 2025 302.943 8.432 311,375 Al 31 Juty2024 302.943 15,388 318.331 Freehokl land and bulldlros ropre50nts the (Yvjlnal purch866 Q)st of the premi5os from which L18nharan Communlty Deveknpm8nt Fund operates. 11 LLANHARAN COMMUNITY DEVELOPMENT PROJECT UMrrED NOTES TO THE FINANCIAL STATEMEKrs YEAR ENDED 31 JULY 2025 Debtors 2025 2024 Debtor8 Grants receivablg Olher debto 7.667 10.155 2.041 19.863 13.001 5.557 18,558 Creditors -Amount6 falllry due vAthin ono year 2025 2024 Other creditor5 and ac(xuals 50,498 46,092 50,498 46,092 10 Credltor•- Amourts fanlry after more than one year 2025 2024 Loan 85,000 65.000 58,500 58.500 11 Analysls of n•t assets b•tweon funds Otherfixed ¢un•nt Curr•nl Lon9 t•rn) l• Ilablll¢t•• Prop•rty Total Unresttsted FurbJ8 Re8tn'c¢ed Funds 94,41S 4.511 943 98.926 32.224 64,428 150,498) 302.943 30 78,141 306.882 {85,0001 65,000 12 Mov•ment In Funds Au9ll•t 2024 B•lw at IX9olno mov•rn•nts JI July 1025 Incomlng R•8trl¢tsd Funds Awards for All 2024 Coop Communlty Fund Dementia Prevention Fund EY Resour￿ Grant FS Resource Grant Happy Dayz Healthy Heart8 Grant Intsdlnk Winter Grant Mlllenlum Twsl Fund National Grid Play Day 2023 SPF - Micro 2.295 12.0 (14.295) 14881 11,325) {1.000} 14.500) (150) {6981 11,4661 (2.5001 (4,1871 13.287) 1651} 134.547) 1,OC(J 4.500 150 4.187 (216) 651 2,1(M) (1.403) Carried forward 11.696 21.448 {1,403) 12- LLANHARAN COMMUNrrY DEVELOPMENT PROJECT uMrrED NOTES TO THE FINANCIAL STATEME1￿5 YEAR ENDED 37 JULY 2025 12 Movement in Funds (conllnuod) 2024 IrKomlNI mov•m•nt• 31 J￿Y 2•25 R••trict•d Funds Icontinuedl Brought to￿ard 11,696 21.448 (34.5471 {1,403} SPF- Multi￿Y SPF-R2 SPF-R3 SPF-R4 Vol Faclor- Intertink nter Hardship Fund Wlnter Hub 3.589 7,941 23,377 (26,9661 (7,9411 124.312) (17,543) {13.C63) {1,OCK)I {2,0001 (1,042) 33,655 13.894 831 2.fy)0 1.042 Cap6tal eyndlture less d8pr•datK Total of Re8trf¢ted Fund$ 219,YJ6 252,974 12,546> 216,960 113.417 94.374 216.388 17,$43 Unr•4trl¢t•d Fund• Gen*r81 Funds Totsl Fund• 38,094 489.815 {451.7681 565.185 76,141 Purpos•s of restrithd grart fund8 ' Awards 4 All - Grant funding was receiv8d to SW ravenug and c08ts for day nuTSOry Coop Communlly Fund & Happy Dayz- recdved lo support OUT mentsl health & wdlbeing 8tsPPOrt group. Demenlia Preventlon- Slgnkng group on a Friday moming with a11ght ￿nch Induded for p•oph IlvirwJ wllh dernentla and Ihelr carers EY Resource Grant- To purchase ras￿r¢e8 lo support our early yoar8 pfowsK•ns. FS Resource Gr8nt- To purchase resour￿$ lo enhance our early yèars provlsknns. Happy Dayz- tho group do small fvndrnlslng events lo Support purchasiThJ equipmnt that Is h1ènt￿￿d 8¥ need8d by the group. He81thy Hearts Grant- supported the dgllvery of wellbelng sossiorra focused on lrnprovlng physkal fynd Inlertink Winter Grant- Funding was receive(i to provide art sessicms in FebrLsary and March 2024 Mlllennium Trust Fund- Received to SUFWt a re8k1enlki1 lor young Peop￿ hJenlif*d wlthin our youlh group. National Grfd - Grant was to purchase Items to help re(ILKe bll at hom8 and keep peop W8m. Induded sessional costs, venue hlre and healing costs Playday 2023- Fund$ rai58d to support our National Playday Event. SPF Mlcro- FundSng Was received to suprAJrt a 8(wl gamo8 whl and 8180 dinn•r# on * Friday aftemoon for senk?r seNce Ltsers SPF Multipty- This fund was a numeracy based grant. The grant for July-ocaober 2024 and was basgd up the allolmnl on a Friday and an art sessky) on a Monday as part of a soc4al enterprL%e. SPF-R2- Revenue grant fvnds were allotsted lo cover a Comffwnity Devebpmenl Coordinator role and resourcès Ihe eommunlty ganlen. and caprtal fvndir*J was allocated to purchase a larg8 shed. SPF R3- Conllnuation of the Et￿Hub grant covering Community Developmnt Coordlnator rolg 8fKI resources SPF-R4- FurKling frrAn tho shared ProsFerlty Fund supp(￿ed thg continued developmonl of the Ec Vol Factor Inledink- Funds were provided lo support additional activities wrthin the youth provision Wlnler Hardship Fund- provide(l essential supwt to indi¥Kluals and famil￿$ during a di(full winter period. Winter Hub- Wami space grant to provide fo￿] and It8￿￿ lo help keep peo* wam during the winlgr month- December 2024-Fel)ruary 2025 13 Capltal Commltments There were M ￿p1￿[ C*)rnmilments as at 31 Juty 2025. (2024- Nil) 13- LLANHARAN COMMUNrrY DEVELOPMEpif PROJECT UMfTED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 JULY 2025 14 Comparatfve Statement of Financial Aetivltles - Yoar ended 31 Juty 2024 R•strkt•d Unrnstrtthd Total INCOME Grants Charitable activths Investment Incom? Other Incom8 64,688 20,411 458.919 403 63.106 85.099 459.519 403 63,888 782 Total Ineom• EXPENDrruRE Expendliurg on ehorila￿ acllvthes TrAal •xp•ndlturn 48,5 574.274 622.864 574 48 590 ￿74 622 864 N•t mov•m•nt In lund• 17.480 (31,4351 113.95S) Transforn betrween fiJndB N•t mov•m•nt In lund• 17,480 131,435> (13.955) 69,529 Total fvnds tsroL￿ht forward 235.494 305.023 Total of fund• rArrl•d for￿v￿ 252.974 291,068 Thg fvJures on this pa9e give a detailed breakdovm oflhe comparalfvg fuThJ athty as noted L Ihe Stolemènl of F￿anUal Athltbgs shown on page 6 oflhe accounts. 14-