Company1¥4umber 3583933 Ch#rity Nurnber 1071726 All Wales Forum of Parents and Carers of People with Learning Disabilities Report and Flnancial Statements For the Year ending 31st March 2025 (A Company Limited by Guarantee)
All Wales Forum of Parents and Carers of Peo Learnin Disabilities le Ivith al and Administrative Information For the Year endin 31st March 2025 Officers Chairperson Ms Mandy Hughes Treasurer Mr R Jones Address JR QLiarter Moy Road Industrial Estate Taff8 Well Cardiff Wales CF15 7QR Bankers Lloyds TSB 802 Oxford Street Swansea SAI 3AF Accountallts Mears Accoiinlancy Ltd 8 Afon Dar Close Gadlys Aberdare Mid Glam CF44 8DF Com an Number 3583933 Cbari NunLber 1071726
All Wales Forum of Parents and Carers of Peo Learnin Disabilities le with Contents Pa Trustees Report Accoutttants Report Statement of Financial Activities Balance Sheet io Notes to the Accounts
All Wales Forutn of Parents and Carers of Peo le with Learnin Disabilities The Trustees Re ort The Trustees present their annual report and the statemeJt of accounts for the yeaT ending 3 1st March 2025. The Board of Trustees are satisfi¢d with the perfortnance of the charity during the year and tbe position at 31 st March 2025 and consider that the charity is in a Strong position to continue its activities during the oming year, and that the ¢Ilty,$ assets are adequats to fitlfll its obligations. Nam re Istered office and constltution of the charit Tbe fijll t]ame of the charity is The All Wales Forum of Parents alld Car¢rs of People with Learning Di8abililÉes, The cEllrity is also IoWn by the nam¢ The All Wale8 Forum. The Legal registratson details are:_ Date of ULcorpoi'ation- 18th lune 1998 Company Registration Number- 3583933 The Registered Office is JR Quarter, Moy Road Industrial Estate, Taffs Well, CF15 7QR. ChariLy Registration Number - 1071726 Th¢ telephone number is 02920 811120. Ob'ectives and Activities of the Charfi The principal activities of the ChgJity are to secure support and relief lor, and to promote the interests of, people disadvantaged by Learning L)isabilities, by enabling tkneir parents And infomTrl cer8 to pronte and increase public awareness of the rights of people with Learning Di8abilities.' To b¢ treated as indiTriduals To live ordinary patterns of life in the communily To receive additional h¢lp ld support in developing their muimurn potelltial. The n]ain obj¢ctives of Ilie charity are.. To illfomi parents and infonnal carers of .people with Learning disabilities of any services andlor support which may be available ¢0 ¢hem, and of $i)ifiCallt events and d¢velopments. To enable parents and informal carers of people with L¢arning Disabilities to ¢ngag¢ in discussion, intoMtIon haring &nd partnerships with other individuals, bodies or orgallisalions. To promots and maintain harmoniou8 relations between all bodies, ageiicies wid indiNidual8 WLth an inleresl or concern for people with Learning Disabilities, and their parents and iJtollllal carers. To advance such otlier charttabl¢ piirposes which will benefLt people with Learning Disabilities as the Tnistees frotn time to time deterniit]e. An explanatlon of the chartty's main objectives for the coming year In the coming yeaT the intends to.. Strcnglhen the Forum and its links with Ko¢al groups., Coutinue to worlc with loLal authorities to siipport loeal groups. Colltinue lo provide siipport and inforniation, to encourage the fortDatlOll of t]ew groiips where de8ired, and to help rnitigate the sense of isolation experienced by parents and infonnal C&Ters' Increase and provide better levels of support for people with Learning Disabilities, so that their par¢ntS Emd informal carers are More able to catnpaign for impr()ved services. Pag8 1
All Wales Forum of Parents and Carers of Peo le Ivith Learnin Disabilities The Trustees Re ort cont An explanlltion of the eharity's strategles for achieving its st8ted objectives The Charity will ¢ontinu¢ to seek to identify issues which are of concern to parents and caTeTS, alld will dis¢u8S these Statory agencies and other service providers with a view to improving the lives of people witL] Learning Disabilities and thoir parettts and illfonnal carers. Details of significant actlvltles (including Its maln programmey p.roJe¢t$, or service8 provided) that contrlbute to the aehievements of the stated objectlves. The chily., represents parents and infortnal carers on variou8 bodies.. at nation&l, couiity and local levels. mainttLins and regUllY updates its website with inf0mtIVe and relevant intornlation and news. through its website, social nLedia, telephone and face lo face meetings egages With local groups and gives opportunity for important Igsues lo be discussed,. holds regional meetings to raise and discuss topics of concern to parents and informal cet5. work& with existing groups across Wales, and encourag¢s the forn)ation of new groups where these may be desirable and desired. In lditIon the CILLrity will deliver its new Proj¢¢t with the support of the Welsh Government - Caring Communities of Change. Through working together with the netWOTk, we want to enable parellts and family carers to hav¢ an equitable voice and to be empowered to make positive decisiolls to meet their needs. How will we do it? We will identify issues & opportunities at local, regional & levels where we can come together lo raise awareness, discuss solutions & ggneratg innovative con]munity lead ideas & assist iu th¢ futtwe planlling of services & support for both caTeTS & their relatives. The All wales Fornm Thill also work in partnership with Welsh Government & Third Sector Partners lo deliver social ¢are projects across Wales to meet the well-being lleeds of Learning Disability famtly & unpaid carers. Caring Communities of Change Th¢ proj¢¥t will put learning disability family ¢arers at the beart of service design and delivery across Health and Social Care (n Waleg. The All Wales Forum will worlc ill partnership with carer-led n¢tsvorks atkd third sector organisations to co-prL)diL¢¢, pilot and scale up im]ovative and practical solutions to meet the needs of the families. What is our goal? To enable Learning Disability families across Walgs to SeCLire their rights, enkwiLe physical, emotional and economic well-being and support family relationships, all through having an active colltribulion lo society. What will we offer? Transltlons - All Moves Matter will provide a voice and control for family carer5 during the process of planuing from home to independent living. Tlie projecl will generate creative opportLmiti¢s and give families a cknoi¢¢ by accessing all'ernative tnodels and piirchase options. Resplte- Break from the Routine will work with families to co-produee provide responsive and .flexible alternative offers to respite Lare. Il will provide options for respite care that Can be 's¢lf-fulld¢d' or paid Eor through Direct Payrnents, Page 2
All Wales Forum of Parents and Carers of Peo le Ivith Learnin Disabilities The Trustees Re ort cont Resillent and Incluslve communities - Creattve Carer comm11tIeS will re-design commlinity activity to meet the needs ol Ilie conununilL¢S they serve, making ttLem tnore accessible. Innovative and sustainable solutions will be scaled up to break the cycle of dependence on more tL?ditional servlce models. The contribution of volunteers The Charity is grat¢fjJl to its board of Trustees and to otber volulltsers who act and Carnpaign on the All W&les Forum's behalf. Sumrnary of main aetivities of the charity In relation to its objects The Charity Collsulls witb parents and informal carer8, and Campaigns ott their behalf with statutory autborities such as the Welsb Assembly Government, elected Councils and area health boLds, and liaises with voluntary sector organisatiorts to protnote the rights of people with Learning Di8abiLi¢ies and their parentslinfotTKial Carers. Achievements and Performance of the Charlt A revieiv Of charitable activities undertaken by the charity The charity h&8 continued lo campaign on behalf of parents/informal Care of people with Letlling Disabilities and to liaise with organisations in the ststutory and voluntary se¢tors over issueg of concern. It directs parentslinfornLal carers to sources of advice and guidance where required. The AMTF website and social media keeps members abreast of the ForLLm's activities and of n)atters in the field of Learning Disabilities as a whole. FundraisÉllg activities The Charity relies on grant aid from the dollor5 identified in the accounts, whose siipport is valued. There have been no other fundraising a¢tivitie8. Investment performance #chieved against Investment objective5 set The Charity currently has oo assels invesled other than in its various bank a¢¢ounts. Page 3
All Wales Forum of Parents and Carers of Peo le with Learnin Disabilities The Trustees Re ort cont Factors relevant to the a¢hlevement of the charity's objectives There no particular factors to Gonsider in the year under revtew. Sutllmary of the maln a¢hlev¢ment$ of the charlty durlng the year The Clwity.. has represented parents and inforn)al carers on vArious bodies,. at natiotMI. county and local levels, has kept up to date and mailllained ils website with illformative and relevant inforn]ation and news. has worked with existing groups across Wales, and encouraged the fomutton of new groups where these n)ay be desirable and desiied. I mployment of disabled persons The All Wales Forum of Parents and C2Lrer8 of People with Leaming Disdbilities is an equal opportunity employer, with a cotnmitment to equal opportLinitie8. It opposes all forn of discrimination or harassment on Ibe grounds of: sex, marital status, race, ethllicity, disabllity. religio HIVIAIDS st&tys. sexuality and age. Structure Goverllallce and Mana ement Nature of th¢ Governing Document and constitution of the eharity The All Wales Foiiun of PaTltS and Carcrs of People witb Learning Disabdities is a Company Limited by Guardntee and not having a Share Capital, as defined by the Companies Act 1985 and 1989. It oper&tes within the terms of its Memorandum and Articles of Association. The methods Adopted for the recruitment and appointment of llew trustees Metnber511ip of the Charity is open to any parent of informal carer of a person with Learning Disabilities. No person other tban a trLiStee retiring by rotatÉOEL shall be appointed or reappointed a liwtee at any general meeting unl#ss'. l. he is r¢Gortunend¢d by the trn8tees, or: - not less than fourteen nor more than thity-five Llear days before the date appointed for the meeting, notice executed by a member qualifi¢d to vole at the me¢tiug has beett given to the Clwi'ty of the intention to propose that person for appointment or reappointment stating the particulars which would, if he were so appointed or reappoilll¢d, be required to b¢ included in ihe Charity's register of trustees, together with a notice executed by that person of his willingness to be appointed or reappointed. The policies and procedures adopted for the induction and trainillg of trustees. Th¢ Charity is working to bav¢ in place suitabl¢ policies and procedures for the introduction and tiziniThg of trustees. The orgAnisY4tional structure of charity #nd how declslons are made. The Charity is governed by its Board oETruste¢s, of wbich there shall be ttot less tlian tlwee (uttless otherwis¢ determined by ordinary resolution). Tbere is not a maximum niunber set. No business is transacted at any tneetiL]g urlless a quonun (flvg persons, ea¢h b¢ing a nwmber or duly authoris¢d representative of a member organisatioii) is present. Page 4
All Wales Forum of Parents and Carers of Peo le with Learnin Disabilities The Trustees Re ort cont Membership of a Jvider netTrvork The Ch&ity is a Member of a number of networ1 incluthng Learnng Disability consortiu Wales Car¢rs Alliance, the Alliance of Alliattc¢s, Co-produGtion WaleslCymN and WCVA. Relationships between the ch4rlty and related parties, including Its 8ubyfidlarle5 The Charity has no subsidiaries or other related partie8. The major risks to TrvhiLh the charity is exposed and revieTrvs Ind system to mitigate risks The Cbarity oper&tes proper financial checks over its income and expenditure trallSa¢tions, The Charity does not provide professional advice on matters Nvhich comes to its attention, but rather provides guidance on where such advice may be found from professional sources. .Re12tlonshlps with other groups, charities and individuals The Charity nthintains close ¢ollta¢ts with other voluntary Sector organi8atlOll8 which share aims sill)ilar to its own. It ltainS lillks with sta¢Litory service providers and otbei organisations. and with individuals who have relevant expett18e or interest in the field of L£aming Disabilities. Financial Revieiv Policies on reserves The Charity is working to build up its. reserves in line with the Statement of Re¢omtncnded Prdclice of the Cbarity Comtnission. Funds in deficit Thc Charity has no fldS in defiGit. Principal funding sources and how expenditure in the year under review has supported l<oy objectives of the ¢bArlty. The Charity is grateful to its fullders - PLin¢ipally the Welsh Assenthly Government, WCVA. Belfast University & Carers UK (delivery of the AMSERISaibient Project) - for their support during th¢ year under review, Withoiit their generosity the Clwity would llot hav¢ been able to fulfil its key objectives. The investment policy and objectives, including the ¢xtellt {if any) to which sodaL envlronmental or ethi¢al ¢onslderations are taken into account The Cbarity ILas no policy in respect of investment. Av&ilability and adequacy of assets of each of the funds The Board of Trustees is satisfied that tbe Charity's assets in ¢ach fiind available and &dequate lo fulfil its obligations in respect of each fund. Page 5
All Wales Forum of Parents and Carers of Peo le with Learnin Disabilities The Trustees Re ort cont Transactions and Finan¢ial position The fmaacial statements have been prepared implementing Ibe 2005 Revision of the statellnt of Recott)nkllded Practice for Accounting md Reporting by Charities issued by the Charity Con]mission for England and Wale8 (effective April 2005) alld in accordan¢e with the Financial Reporting Standard for Smaller Entities (effective January 2005) .As stated in the ifttroduction lo this report, the Trustees consider the financial performance by the charity during the year to h&ve been satisfactory. ShAre Capital The company is litnited by guarantee and therefore no share capital. Plans for Future Perlod$ The Clwity intends to expand it8 activities as fullding permits, and WILI seek additional funding from other source8 as Circumst)ceS allow. Tlxe name of the Chief Executive Officer and other senior staff member{s) to whom day to d&y man2gement of the charlty Is delegated by the charity trustees. Kate Young - Director - All Wales Forull] Josb Law - Ptoject & P&rtllersknpg Manager - All Wales Fonim Anne-marie Carpenler - Finance & Oper&tlOllS Mallager - All Wales Fotilln The member8 olthe Board of Trustees of the Charity during the ye4r ended 31st March 2024 were :. Ms Mandy Hughes - Chair Mr Rob Jones - Treasiirer Ms Patricia Bochensl(i - Vice-chair (North} Ms Kay Tyler - Vice-Ch&ir {South) Mrs Lisa Phillips Mr Jeffrey Fifer Ms Mandy Evans Mr Mark Walker Mr Datnien Lane Mr Norbert Flsmn All the direLtors of the company are a150 truste¢s of the charity, and their responsibilities inLlude all the responsibilities of directors under the Companies Acts and of trustees under the Charities Act. The directors are tueLub¢rs of the compally. Statement as to disclosure of Informatlon to accountants The Trustees, in their capacity as directot%. State that so far as each of d]e direL'tors at the this report was approved are aware'.- a) Th¢re is no relevant accounting infornMtion of which the accountants are unaware, and b) The trnstees have taken all steps that they ought to hav¢ t&kon to make themselves aware of any relevlt accounting information and establish that tb¢ accountants are aware of that infornwtion. Banlc¢rs Lloyds TSB, Uplands Swansea, 2 Glanmor Road, Uplarjds, swate, SA2 Accounl&nts Mears Accountancy Ltd, 8 Afon Dar Close, Aberdare, CF44 8DF Page 6
All Wales Forum of Parellts and Carers ot'Peo le with Learnin Disabilities The Trustees Re ort cont Statement of Directors, and Tru5tee8' Responsibilities Charity Law and the Companies Acts require the Board to prepare financial statrments for e&ch financial year which give a true and fair view of the state of affairs of the charity as at the elld of the financial year and of the SUluS or deficit of the charity. In preparing those fman¥ial statements Ibe Board 18 required to '. select suitable accounting polAcie8 alld then apply Ibem consistently. nuke jiidgements al e8tirn&tes that are reasottable and prudent. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that th¢ cbarily will continue in busilless, state whether applicable accounting standards 8md stalennts of reconllnended practice have been followed , subject to any material departures disclosed and explained in the financial staL¢m¢nts' The Trustees ar¢ also irsponsibl¢ for tnaintaining propel a¢Gounting records which disc105¢ with aSOnable accuracy at any tinie the financial position of the ch'Ity and whicb sufficient to show and explain the cbarivs transactions and enable thetn to ensure that the financial statetnents comply with the Companies Act 2006. Tbey are also responsible for safegLiarding the assets of the chatity and hence for tal<ing reason&ble steps for the PTeventioll and detection of fraud and other charity and hence for taktng reasonable steps for the prevention and dete¢liotL of fraud and other irregulari.ti¢s. The Trustees are 80 responsible for the contents of the Trustees, report, and the responsibility of the accountants in relation to the trnstees, report is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financial ststements. Method of r¢ aratlon of #ecounts The trustees. in their capacity as directors, State that the accounts have been prepared in accordance with the spgGial provisions in thg Companies Act 2006 relating lo small companies. gbtr- Director and Tiustee Date: . Page 7
All Wales Forum of Parents and Carers of Peo le Mfith Learnin Disabilities Ae¢ountants Re ort to the Trustees on the Unaudited Accounts of All Wales Forum of Parents and Carers of Peo le with Learnin Disabilities For the Year endin 31st March 2025 We have examined the fillancial stat¢entS ol the company for the year ended 3 1st March 2D25 wbieh comprises the Statement of Financial ActLViti¢s, th¢ Balance She¢t and th¢ r¢lated not¢s. TlJ¢ fu)ancial statements h&v¢ been prepared in accordallce with tELe accounting policies set oiil on page 8. Respective responsibllities of tbe dlre¢tor$ and reportlng accountant. The diTectot3 responsibilities for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Icingdorn Accounting Standards are set oiit in the Sial'eLn¢nt of Trustee, Responsibilities. We have been appointed as examiner under the Charities Act 1993 and repoi't in ac¢ordanee with r¢&qilations made under section 43 of that Act. It is our responsibility to fortn an independent opinion, based on our exainination, on those slal'ements and to report lo you. Basis of opillion Our ¢xamination was ¢arri¢d oiit in a¢¢ordance wilb General Direc¢iollS given by the Charity Commissioners. All examination in¢liide5 a review of the accounting r¢cord8 k¢pt by the Ghan'ty and a ompaTiSOll of the accounts presented those records. It also includes congideration of any unusual items or disclosures in the accounts, aiid seeking explanations from the trustees concerlling any siich matters. Oplnlon In ow. opinion , a - the accounts are in agrecment with the accounting records Icepl by the cornpany under section 386 of the Companies Act 2006 and that no maLter has come to our attention which gives me rea&onabl¢ ¢aus¢ to believe tliat in any material respect the reoiiirement to keep accounlillg re¢oids and lo prepai'e accounts have not beell met. or that attention should b¢ drawn in order lo enable a pioper Understanding oEth¢ accountrs to b¢ reackned. b - having regard only to, and on the basis of. Ilie infOrnl10n contained in those accouiiting records.. I tlie accounts have been drawn up in a manner consistent with the accountlllg requirement8 specifLed in the Act. and li the eompally satisfied the ci)nditioJ]8 for ÉxeEllPtion from an audit of the aCcolt$ for the year 8pe¢ifJed LD section 477(2) of the Act and did llot. at any time withLfL tbat year, fall wiItLill any of d]e categories of companies not enLiil¢d lo the exeraplion specifl in section 478(a) to (c). Mears AccouThtallcy Ltd ?[,A-g Page 8
All Wa]es Forum of Parents and Carers of Peo le Trvitb Learnin Disabilities Statement of Financial Activities For the Year endin 31st March 2025 INCOME AND EXPENDITURE Notes Unrestricted R¢stricled Funds Fluid5 25 Total 2024 Tota] Incomin e8ourc¢s Grants and DonatiOllS FundraLSing Activities in fLtttberance of th¢ charitie8 objects Interest received 209,563 209,563 188,052 4,304 320 4,304 320 428 Tot Incoining Regources 4.623 209,563 214,186 188,480 Resources B ended Direct Charitable BxpendiLure Activitie8 in furtlierance of the Charities objects AdminislTation 196,064 196,064 209,201 Tot&l Resources E ended 196,064 196,064 209,201 Net IDcomin ResollT¢es before transfers 4,623 13,499 18,122 -20,721 Transfer b¢twe¢n funds 46,232 Net InLoming R¢sourc¢s 50,855 -3?,733 18,122 -20,721 Balau¢e8 brought forward 7,038 43,65 I 50,688 71,409 B&laiii¢s Ca[clI forw&rd 57,894 10,918 68,812 50,688 All a¢tivilies derive from ¢ontilluing op¢ralions, Page 9
All Wales Forum of Parents and Carers of Peo le wlth Learnin Dlsabilities Balance Sheet as at 31st March 2025 Note 2025 2024 Flxed Assets Tangible assets Current asgetS Debtors Cash al B&nk & in hand 72,811 56,097 ToEal current assets 72,811 56,097 Creditors - fa]lll diie within one year 3,999 5,410 Nel CLirr¢ul 8s&ets 68,812 50,688 Total a8sets l¢ss curr¢Jt liabiliU¢s 68,812 50,688 Creditors - gjnounts falling due after more tIwL one year Net ass¢ts 68,812 50,688 Funds - Unrestrricted 57.894 7,038 Funds Re8tri¢ted 10,918 43,650 Total lund5 68,812 50,688 Foi dLe y¢8r ending 31st March 2025 th¢ ¢ompany was enLitl¢d Lo exempLion Linder sectioll 477 (2) oFthe Cornpaiiies Act 2006 and that members have iiot required an audit in accordance with section 476 of the Companies Act2006. Thc directors acknowledge their responsibilities for.. ensurinu that the company keeps accoiillling records wluch conwly with section 386., and preparing ac¢ounts which give a tTue and fair vi¢w of the stat¥ of attairs of the company as the financial year and ot its profit or108s for the fll)ancial Ye in accordance with th requirements of se¢lion 393, and whi¢h otherwise comply with Lhe r¢quirement8 of l'S AGL. relating to &ccounts, so far as applicable lo the company. Approved by Lhe Boar Trustees ori and swed on ils behalfby Ms iiAY f4LÉK The notes on page 5-9 fotm part of these accounts. Page 10
All Wales Forum of Parents and Carers of Peo le with Learnin Disabilities Notes to the Accounts For the Year elldin 31st March 2025 Prtnci al Accountin olicies I. ITbe financi7AI statements have been prepared in accordance the FinanciaI Reporting Standard for Smaller Entities (FRSSE), effective Jattiiary 2005, and all other applicable accounting standards, &s modifIed by th 2005 Revision of the Statemellt of Recommended Practice for Aceoiinting and Reportlllg issued by the Ch2Jity Commissioners for Bngland & Wales, effe¢tive April 2005. The accounts have been drawn up in accordance with the provisions of the Charities Act and the Companies Act. Insofar as the Stalement of R¢conJn¢nded Pra¢ti¢¢ for Accounting and Reporting issued by the Charity Conllnissioners for England and Wales, effective April 2005 requires compliance witkn specifiL FinanLi&l Reporting Stsndards otheT than the FRSSB then the specific FinkclaI Reporting Standards ELav¢ been eollowed where their i'equiremellts differ from those of the FRSSE. Advantage has been taken of Pagraph 3(3) ot Schediile 4 of the Companies Act 1985 to allow th¢ forllwt of the financial stalernents to be adapted to ieflect the special nattue of the company's operation. The company has taken advantage of tbe exemption in the Finan¢ial Reporting stalldd No l from the requirement to produce a cash flow statement. The partlCLdaT a¢coiinting policies adopted are set out below. 1.2 Accoimting convention The finallcial statements e prepared on a going concern basis, under the historical cost CDnventiot). The charity is entirely dependant Oll Continuing grant aid and as a consequence thc going con¢erii basis is also dependattt oll the ¢otAtmiiing grallt aid. 1.3 Incoming Resouires Incoming resource8 are aLcounted for on an accrual basig excq)t donation income whicb is re¢ogllised when re¢eÉved, 1.4 Invi$ttneul Income Bank Interest received is included oll a receiv&ble basig. 1.5 Recognition of liabilittes Li&bilities are recognised on the a¢¢alS basis in accordance with nornial accouiiting principles, m(KlifEed where necessary in accordance with tlie gLiidAn¢e giv¢ll in the Statement of Recommended Practice for Accounting and Reportin¥ (effective ApriL 2005) issued by lle Chryty Conrnis8ioners for England & Wales. 1.6 Resources Expended Tho poliGy for including items witbin ehe relevant activity categories of resources expended is as soon as tliere is a legal and ConstCtive obligation ¢ommitting the GELarity to Ibe expenditure as described in Financial Reporting Standar(ts 5 and 12. Page11
All Wales Forum of Parents and Carers of Peo le with Learnin Disabilities Notes to the Accounts For the Year endin 31st March 2025 1.7 Fixed Sets and depreciation All tangible fixed assets are stated at cost less depreciation Items of les5 than £100 are not capitslised. Depreciation has been provided al the following rates m order to write off the assets (less their expected rcsidlial value) over Lbeir estimated useful ¢¢onomi¢ lives. Equipmenl. - 250/0 Straight line per tlmium 1.8 Capital grants The board of trustees consider that, in order to con]ply with the Statement of Recomrnended Practice for Accounting and Reporting issued by the Charity Conllnis8ioners for England & Wal¢s (effective O¢tober 2005), gifts of tangible fixed assets or grants of a capital ll&re given for specific purposes alld fully utilised in the furtherallce of the objects of the charity should be ¢redited to the Televanl fjxed a58¢t fund after the sun)s have been properly expellded on the resLri¢ted purpose. The related &gset is shown in the balance sheet al the fidl cost of acquisition or subsequent revaluatioll. 1.9 Funds structure policy The charity maiulaills a general LLnrestn¢tsd fund which represents funds which are expendable at the discretion of the trustees in tiirtherance of the objects of the clwity. Such funds may be held in order to fmtmce botb working capital and capital investment. Restricted funds have been provided to the charity for ptI¢ll1ar purposes, and it is policy of th¢ board of trustees to carefully monitor the application of those ndS in aCCord2ce with the restrictions placed upoii thenL A fixed asset fund is maintained which represents the written down valu¢ of tangible fjxed assets, and is divided into a restricted fixed asset fund representing the written down value of those assets subject to restrictions, with the balance being in a dcsignated fund representing the writlen down value of thos¢ assets free of reslrAGlions. The detailed OP¢Tation of th¢s¢ funds is d¢s¢ribed under tELe accounting policy 'Capital grants,. There is no fotTral policy of transfer between thnds or on the allocation of fund8 to designated funds, other than that des¢ribed above, Any other pioposed tr&n8fer between fijnds would be considered on the particiilar cAr¢umslanc¢s, Pag812
All Wales Forum of Parents and Carers of Peo le with Learnin Disabilities Notes to the Accounts For the Year endin 31st March 2025 2 Total Incomin Resources 2025 2024 National Assembly of Wales Alliallce of Alliances Lovid Project 165,518 165,518 3,501 5,000 USW- EIEF ANISERISaibiettt (Carers UK) General Reserve incoming resources 1,000 18,033 39,045 4,304 213,867 320 188,052 428 Inlerest Received Total incotning resources 214,186 188,480 3 Net Incomi Resources IS Stat¢d after Gbarging 2025 2024 Staff Costs Wage5 & Salaries Social security Costs Pension Costs 128,875 12,403 161,929 15,029 8,1.66 185,124 149 410 D¢preciation on'.- Tangible owlled fixed assets Accountillg 8erYices 1,000 1,000 Avernge No of employees Full time Parl time Tlie nu]nber of e]nployees is based on full lim¢ ¢qiiivalwls No employee eamed £50,000 or rnore during the period The trusteesldireclors did not receive Y einoluments, 4Ex enses aid to tN8tees or ersons connected witb Tnistess 2025 2024 The aggregate atnount of expenses paid lo Trustees Page 13
All Wales Forum of Parents and Carers of Peo le with Learlli Disabilities Notes to the Accounts For the Year endin 31st March 2025 5 Creditors- &llLounts fallin due within one ear 2025 2024 Trade L'rcditors & accruals Tax & social security Oth¢r Credikn's 1,000 2,999 1.000 3,685 723 All ¢r¢ditors ar¢ du¢ in less than one year 6 DebtOTS Other Debtors All debtors are due Èn l¢ss than one year 7 Resources ex ended 2025 2024 Ernployee Costs ReOnal Meetings Advertising & Marketing ILi8urattce Travel & Subsistence - Staff & Volumteers Rent & UtiLitie8 Office RunnLng Costs Slibscriptiun AINISERISabienl Proje¢t- carers expenses ProEessionGI1 fees Trustees Travel & rlleetiugs 149,410 94 1,029 804 8,415 10,038 5,919 60 18,178 1,000 1,118 196 064 177,580 574 776 7,679 4,633 5,106 60 11,636 1,000 159 209.202 Page 14
All Wales Forum of Parents and Carers of Peo le with Learnin Disabilities Notes to the Accounts For the Year endin 31st March 2025 8Tan ible Fixed Assets 2025 2024 CDSI Brought fonvard Acquired ill d)e period Disposal As at 31.03.25 11,213 11213 11,213 11.213 Depreciation - Clwge 'for year Brought forward ctwged in the peLiod Disposals 11,213 11,2l3 Depre¢iation Clf 11,213 11,213 Net Book Value at 31 March 2025 Net Book Value al l April 2024 9 Ajul sis of Net Assets Between Funds 2025 Restricted Fullds General Furtds Total Funds Fixed Assets Current Assets Clirrent Liabilities 57,894 14,917 -3,999 10,918 72,811 -3,999 68,8 l2 57,894 Page 15
All Wales Forum of Parents and Carers of Peo le Ivith Learnin Disabilities Notes to the Accounts For the Year eudfin 31st March 2025 10 Movements iii Fullds At Incomin8 01104124 Resources Outgoing Resources At 311031202S Transfers Restricted Funds '. National Assembly of Wde8 Powys Council Alliance of Alliances Rix Thompson Foundaliou B¢lfast Uni - COVID AMSEIUSaibielll (Carers UK) Utvestri¢tsd Funds 165,518 165,518 2D.609 22,176 500 20,609 22,176 500 5,000 39,04.5 4,623 1,554 28.992 3,446 365 7,038 10.418 57,894 46,232 50,688 214.186 196,064 68,812 Th¢ transf¢rs between Restricted Funds and UnrestL'iCt¢d Funds has taken place ufter reviewing the likgly bood of securing any fund8 lo offset the overspend in th¢ r¢l¢vant futLdittg projects. The figur¢ of £57.894 is therefore regarded by the tnist¢e5 as the ¢lLarity's IrLie level of unrestricted, freely available reserves at 31 March 2025. 11 Corn an Limited B Guarantee The charity is incorporat¢d under th¢ COMp]IeS Act 1985 and 15 liinifrd by gLiar8niee, nMber having undertuken to contribute sucli amounts tLOt ¢xceedin8 one poulld as aY be required in the event of the company being wound up wljilst he or she is still nrnber or witkn'n Dne year there&ft¢r. There are 7 members of the company (2024- 7 tnembers). Page 16