REGISTERED COMPANY LYULVIBER: 03666936 (England 8nd Wales) REGISTERED CHARITY NUMBEIL. 1081698 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FOR CLWB GOFAL MES Y DDERWEN Clay Shaw Butler 24 Lammas Street SA31 3AL
CLWB GOFAL MES Y DDERWEN CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 PAge Report of the Tru8tees I to 2 Independent Euminerl8 Report Statement of FIDan¢l41 A¢dvltlei Bjlance Sheet Notes to the Finan¢lAI Statements 6 to 10
CLWB GOFAL MES Y DDERWEN REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The trustee8 who 8re al80 directr)r8 of the charity for the pu0&¢$ of the compani Act 2006, pre8ent their rqkn with the fllwiciai statements of the charity for the year ended 31 March 2025. The trustees have adopteAI the provisions of AQuatIllg and Reporting by Cbaritie8: Staternent of Recommended Practice applicable to charities prepari their accounts in accordallcc with th¢ Financial Rcwrtsng Standard applicable in the UK and Republic of Ircland (FRS 102) (effwtive l January 2019). 0ECTIVEs AM) ACTIVITIFS Objeetfves and alm8 The objects of the Clwb are to provide child care through the medium of We18h for the pupi18 of Y8801 y Dderwen. ACHIEVEMEIYTS AND PERFORMANCE The Clwb continues to offebIldeare provision at Ysgol y Dderwen on weekday8 from 7.45 a.m to 8.45 And 3.15 p.m to 6,00 p. duritig terni time, and from 8.00 to 6.00 p.m throughout the school holidayB. Each 8ession providcs a vride range of benefits for the children, including access to game4 4JOrt8 equipment. arts and craft8 and healthy r¢frt8btt. Thc cl work8 closely with the school to support 8tatYng 8truckn and to ensure that W¢l8h.n]edium provision and consi8tently high 8tandard8 are maintained a¢ro88 the Site. Due to the wwing poputsrity of the Clwb. we have increa8ed the number of rhildren who are able to attend tljroughout the ye4r. Tbe Clwb also remaiN dedicated to 8upporting the 8chool and its pupi18, oontributing toward8 the installation of a new wood¢n jungl¢ gym on the main fidd and pwcba8ing a large to store equiprnenL FINANCIAL REVIEW Flnanelal pItIon At 31 March 2025 the Charlty had total rerYeS of £162,706 all of which were free re8erve8. The Cbarity doe8 not bave any re8tri¢ted fund8. All of its iwome, expenditure, a88ets and liabilitie6 during the year were unrestrlctsd. PrlDclpal fundlng Jollrces The principal fidi resource are fee8 chd to parent8 for child Care. Expenditsw4 which cornpriaes n1lY 8alaries, upports the key obi¢Gtiv¢ by providing a 8af¢ and familiar envirOnnnt for the children. Rewves poll¢y Sufficient funds are kept in re8erve to enable the charity to continue in operation for up to three month8 in the event of 8igmfic8nt fall in inconK. FUTURE PLAIYS It is the aim of the trustee8 to continue to provide excellent th 8chool care for the children of Y8gol y Dderw STRUCTURE, GOVERNANCE AND MANAGEMKNT Clwb Gofal Mcs y Ddcrwcn {"thc cl.) is a company limited by guarantee incoryorated on 12 Noventher 1998, and govemed by it8 Memorandwn and Articles of AS8OGiation. The Board of Tru8tee8 meet t¢Tmty. REFEREriTCE AM) ADMINISTRATIVE DETAILS Re81stered Company number 03666936 (England and Wales) Reglstered Charlty number 1081698 Page I
CLWB GOFAL MES Y DDERWEN REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Regl8tered offlee Ysgol Y Dderwen Heol Spurrell C&Tmartben SA31 ITG Trustee8 A DavicB E Edward8 (resigned 31.3,25) D W Evans (resigned 7.3.25) Ll D Jones A Williankq (apptiitite411,4.25) C A Edward8 (appointed l.4.25) M A Williams (appointed 1.4.25) J A Taylor (q)pointed 1.4,25) Company Seeret8ry A Davies Independent Exanthier Mark Jones FCA Clay Shaw Butler 24 Larnrn Street SA313AL Approved by order of the board of tru8tee8 On ...... ialiab5 .. and 811 on its behalf by. A Davies- Tn Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CLWB GOFAL MES Y DDERWEN Indepelldent &MIner's report to the trustees of Clwb Gofal Me8 Y Dderwen ('the Company i report to the charity trnsteei on my examination of the awounts of the Company for the year CDdeAI 31 Mah 2025. Re8ponslbJlltle8 2nd bath of report As the chhrAty8 tsustee8 of the Conjpany (and also its directors for the purpo8e8 of cottu)any law) you are responsible for the preparation of the accounts in accordance WAth the requirements of the Companie8 Act 2006 Cthc 2006 Ace). Having satisfied my8elf that the accounts of the Company ar¢ not required to be audited under Part 16 of the 2006 Act and are eligible for independent examIoll, I J?rt in T¢pect of my examination of your charAtys accounts a8 carried out under Section 145 of the Charities Act 2011 ('the 2011 Ace). In Carrying out my examination I have follow the Direction8 given by the Charity Commi88ion under Section 145(5) Ib) of the 2011 kn. Independent exanthier'i 8tatement I have completed my examinatio I confirn] that no nMtter8 have Gome to my attention in cojjnection with the examition giving me ¢awe to believe: aOUllti records were not kept in re8pect of the Company a6 r¢quired by Section 386 of the 2006 ACL or the accounts do not accord WAth th08e records: or the accounts do not comply with the accow]ting requiremcnL8 of Section 396 of the 2006 Act ot than any rquirement that the accounts give a true and fair vi¢w which is not a rnatter con8idered a8 part of an independent examinAtioJA or the accounts have not been prepared in accordance with the methods and principle8 of the Statement of Recommended Prnctice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial RWrtj Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concern# and have come acr088 no other DMtt¢r8 in c¢)nne¢tion with the eXamItion to which attention should be drnwn in this report in order to enable a proper wder6tandin8 of the accounts to be reache Mark Jones FCA Clay Shaw Butler 24 IAmnMs Streec Carnwthenshir¢ SA313AL Date.. Page 3
CLWB GOFAL MES Y DDERWEN STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 31.3.25 Unrtqtricted 31.3.24 Totsl INCOME AND ENDOWMENTS FROM Charltsble aetlvities 106.752 108,538 Inve8tment inco 2,830 2295 Totsl 109.582 110,833 EXPENDITURE ON Charltable aettvltle• 112.619 82,878 Y4ET llYC0I(EXPNDrIURE) (3,037) 27,955 RECONCILIATION OF FUNDS Total fimds brought forw 165,743 137,788 TOTAL FUNDS CARRIKD FORWARD 162,706 165,743 T17 note8 forn] part of these financial sl8t£nTrellts Page 4
CLWB GOFAL MES Y DDERWEN BALANCE SHEET 31 MARCH 2025 31.3.25 Unrestricted 31.3.24 Total Notes CUIUIEI¥IT ASSETS Debtors Cash at bank 7,933 163,256 5,638 170.135 171,189 175,773 CREDITORS Amounts falling due witbin on¢ year (8,483) (10,030) NET CURRENT ASSETS 162,706 165,743 TOTAL ASSETS LESS CURREIYT LIABILfTIES 162,706 165,743 IIET ASSETS 162,706 165,743 FUNDS Unre8tricted fi 10 162,706 165,743 TOTAL FUNDS 162,706 165,743 The ¢haritabl¢ Company 18 entitled to exemption from audit under Section 477 of the Companies Act 20 for the year ended 31 March 2025, The rnember8 bave not required the con]pally to obtain all audit of its financial Btstements for the year ended 31 March 2025 in accordance with Section 476 of the Companle8 Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitsble ¢ompany keeps accounting re¢ord6 that comply with Section8 386 and 387 of the Companies Act 2006 and (b) preparing fillan 8tstements which give a trur and fair view of the state of affairs of the ¢Iltable company a8 at the end of each financi81 year and of its surplus or deficit for financial year in accordance with the requirenwAts of SeKtion8 394 and 395 and which otherwise comply with the requirements of the Companie8 Act 2006 relatiiig to fu181 statements. 80 far as applicable to the charitable conjpany. These fm8nciAI statements have been prepared in accordance with the provi8ion8 applicable to chAritable ¢oJnpanie8 subject to the &llll conwies regime. cial #taternts were approved by the Board of Tru8te&8 and authorised for issue Lf.................... and were signed on its behalf by. Ll D Jones - The notes forni part of the8¢ fmancial statements Page 5
CLWB GOFAL MES Y DDERWEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES BASIS OF PREPARING THE FINANCIAL STATEMENTS The financial 8tatenMts of the charitable Gompany> which is a public benefit cntity under FRS 102, have b prepared in accordance with the Cl)aritie8 SORP (FRS 102) 'Accounting and Repoty by ChaTitie8: Statemen¢ of Recollun¢ndd Practice applicable to charAties preparing their accounts in accordance with the Finallcial Reportjng Standard applicable in the UK md Republic of Ire]and (FRS 102) (effective l January 2019),, Financi Reporting Standard 102 The Financi Reporti Standard applicablc in the UK al Republic of Ireland, and the CompanieB Act 2006. Th¢ financial Statennts bave been prepared undcr the historical c08t convention. COME All income 18 r0gle¢d in the Ststement of Financial Activitie8 Once the clwity ]Jas entitlement to the funds, it 18 probable that the Incon will be received and the Arnount Can be measured Teliably. Liabilitie8 are re£ognised a8 expenditure a8 800n as there 18 a Legal or ¢onstructsve obligation conurrittin8 the Cbarity to that exponditure. it 18 probable that a transfer of econollJi¢ benefits will be required in settlement and the anK)unt of the ob]igation can be measured reliably. Expenditure 18 accounted for on an aC¢nlS basis 8t has bttn clA&4ificd under headings that a888t¢ all cost related to the category. Wh¢rc costs cannot be directly attributed to particuJAr beaditigs tbey have been allocated to aGtivities on a ba818 QOnSi&tent WAth the u8e of Grants offtred 8ubject to th)nditions which have not been me¢ at the year erKI date are noted a8 a conunitsncnt but not accrned as expctiditur¢. TANGIBLE FIXED ASSETS Depreciation 18 provided at the folloThin8 arnual rat¢8 in order lo wrAte off each a88et ovu its e8timated u8eful Fixturw and fitting8 33.33% on c08t TAXATION The charity 18 ¢xen]pt from coq)oration tsx on its chatitsble activitie8. FUND ACCOUNTING UDr¢8tsicted fuod8 w bo u8ed ill aGc0rd¢ with the cl]aritable obJ'cctiVC8 at the discr¢tion of tbe 1Thte¢8. Restricted fimds Can only be used for particular re8tricted pu4)oses within the objects of the Gharity. Restriction8 arise when 8pe¢ified by tbe donor or th fund8 are rni8ed for particular re8trithd purpose8. Furtber explanation of the nattwe and pu8¢ of each fund 18 ioclud¢d in the note8 to the financial statements. PENSION COSTS AM) OTHER POST.RETIREMENT BNEs The charitable company operates a defined contnbution peJ18ion 8Gh¢me. ContnTr)ution8 payable to the charitsble compatys pension 8chellLe charged to the Ststemcnt of Financial Artivities in the period to which they relate. FINAi¥4CtAL ThSTRUMENTS Th¢ charity only ha8 fJnauGi81 assets and financial ]iabilitieB of a knnd that qualify as ba8ic fu¢1&1 iD8trumeths. Basic financial in8ttwn¢nts are initially recogniscd at transaction Vah and subwuelltly llasured at their settlemellt vahw. Page 6
CLWB GOFAL MES Y DDERWEN NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR EIYDED 31 MARCH 2025 tNVESTMENT INCOME 31.3.25 31.3.24 Deposit account intere8t 2.830 2.295 1¥4ET INCOMEI(IXPENDrruRE) Net income/(expendItt) is 8tat¢d after Chargin(Creditillg): 31.3.25 31.3.24 Depreciation- owKd auets 100 TRUSTEES, REMUNERATtOlY AND BENEFITS There were no tnkn8' remUtiOn or other benefits for the year ended 31 Marcll 2025 nor for the year ended 31 MarGh 2024. TRUSTEES, EXPENSES There wer¢ no tru8t¢¢8' ¢xpen8e8 paid for the year ended 31 M8rch 2025 nor for the year ¢ndod 31 March 2024.. STAFF COSTS 31.3.25 31.3.24 Wages and salaries Ots pension c08ts 94,482 154 70,929 288 94,636 71,217 The Tnte¢S are the Key Managem¢nt Per80nl. The Trustee8 did not ttceive any remurntion in the year ended 31 March 2025 or the prior year. The average nwnthly number of employees dwin8 the year was a8 follows: 31.3.25 25 31.3.24 18 Childcare No employccs reccived emohmKnt8 in ex¢¢88 of £60,000. Page 7
CLWB GOFAL MES Y DDERWEN NOTES TO THE FINANCIAL STATEMENTS- contillued FOR THE YEAR ENDED 31 MARCH 2025 COMPARATIVES FOR THE STATEM OF FINANCIAL ACTIVTTIES UnrestrACted n¥4COME AND ENDOWMENTS FROM Charitable acdvltles 108,538 2,295 Total 110,833 EXPENDITURE ON Cb4rltAble aedvld Childcare 82,878 NET INCOME 27,955 RECOIYCILIATION OF FUNDS Totsl fund8 brought forward 137,788 TOTAL FUNDS CARRIED FORWARD 165,743 TANGIBLE FIXED ASSETS Fixtswe8 fittings COST At l April 2024 and 31 March 2025 6,659 DEPRECIATION At l April 2024 and 31 March 2025 6,659 IYET BOOK VALUE At 31 March 2025 At 31 mch 2024 Page 8 continued...
CLWB GOFAL MES Y DDERWEN NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025 DEBTORS: AMOUNTS FALLLYGDUE wrrHIN ONE YEAR 31.3.25 31.3.24 Trade debtors 7,633 300 5,351 287 7,933 5,638 CREDITORS: AMOUNTS FALLINGDUE WITlItN ONE YEAR 31.3.25 31.3.24 Social Security and other taxe8 Other creditors Accrued expen8¢S 2,168 56 7,806 43 8,440 8,483 10,030 10. MOVEME FUIYDS At 31.3.25 At 1.4.24 in fill8 Unrntrlcted funds G¢n¢ral fid 165,743 (3,037) 162,706 TOTAL FIiNDS 165,743 (3,037) 162,706 Net movement In fi)nd8, included in the abov¢ are a8 follow8: Re8ourL Movcment L'nrejtrlcted funds General fund 109.582 (112,619) (3,037) TOTAL FuDs 109,582 (112,619) (3,037) Fage 9
CLWB GOFAL MES Y DDERWEN NOTES TO THE FINANCIAL STATEMENTS - eontinued FOR THE YEAR ENDED 31 MARCH 2025 10. MOVEMENT IN FUNDS . conthiued ComparAtives for movement In fuDd Net At 31.3.24 At 1.4.23 UnreAtrleted funds 137,788 27,955 165,743 TOTAL FUNDS 137,788 27,955 165.743 Comparative net movement in fiuth, inchthd in th¢ above are a8 foll¢)w8: Incomin8 resource8 Resources Movement eXd in fill Unrutrleted fund• 110,833 (82,878) 27,955 TOTAL FUNDS 110,833 (82.878) 27,955 11. RELATED PARTY DISCLOSURES During the year ended 31 Marth 2025 children of two tsv8te¢8 attended the Clwb, payAng fees of fA,181. Pag¢ 10