2023-03-31-accounts

Company re8irtratlon number: 04422485 Charity regi5tratlon number: 1099878 TROS GYNNAL PLANT Workln8 Name TGP Cymru IA company Ilmtted by guarantee and not havln8 a share capitsl) REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Azets Audlt Services Chartered Accountants & Statutory Auditors Ty Derw Lime Tree Court Cardiff Gate Business Park Cardiff CF23 8AB

TROS GYNNAL PLANT CONTENTS Report of the Trustees 1-17 Report of the Independent Auditors 18-21 Statement of Financial Activities 22 Balance Sheet 23 Statement of Cash Flows 24 Notes to Financial Statements 25-45 The following page does not forni part of the statutory finandal statements Detailed Income and Expenditure Account 46

TR05 GYNNAL PLANT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 The trustee5 present thelr report and flnanclal statements for the year ended 31 March 2023. The financial Statements have been prepared in accordance with the accounting policie5 Set out in note I to the financial statements and comply with the charlty's govemlng document. the Companies Act 21XJ6 and "Accountin8 and Reporting by Charities.. Ststement of Recommended Practi￿ applicable to charities preparin8 their accounts in accordance with the Financial Reporting Standard appllcable in the UK ond Republic of Irelond {FRS 102} leffertive l January 2019)" OBJECTIVES AND ACTivmES & ACHIEVEMEtITS AND PERFORMANCE OBJEcfs, VISION & MISSION Tros Gynnal Plant's charltable alms as set out in the Memornndum and Articles of Association are: Objects To relieve children and young people who ore in materlol, physlcal, mentol or emotional need. To promote the sound odmlnistrotlon of the low relotlng to chlldren ond young pe￿on$. V15ion Our vision is a Woles where every childl young person or odult identifies and expresses their needs, has the confidence to occess 5ervice5 when they need to. 15 hoppy* ¥alued, enjoy5 Posltlve nurturing relotionships belongs and is loved. Mlssion To be the leading Woles bosed charity working with children. young people. fomilies ondcommunitie5. To provide services that t7re sen51tive to soclol, linguistic and cultural needs. To ensure children. young people.fumille5 and communltle5 have t7 5uy in decisions that affect them. To bring about chonge that wlllbenefit chlldren. young people. fomilles. communities andsociety os o whole. INTRODucfioN 2022-23 was a less challènging year In tem1s of Covld 19 and Its Impart but It still remained in focus and Tros Gynnal Plant, like all other organisations. adopted how it work5 and how we operate across Wale5, Our portfolio of seNices for children, young people and families has grown wlth the addition of Parental Advocacy and we look forward to continuing to deliver quality, effertive serwlces across sectors and throughout Wales. We celebrated our 20, Anniversary as a charlty with a soclal media campaign and event at Sbarc, our new premises with guests invited from along the Tros Gynnal Plantjourney over the last 20 years Including Welsh Government Ministers, current and former staff and trustees, third and ststutorysector colleagues and users of our servlces. Duringthe yearwe piloted and consulted on ourworkingfrom Anywhere Framework andfrom l April 2023 this became standard working practlce, allowln8 our staff a degree of Choi￿ over where they work from on a daily basis.

TROS GYNNAL PLANT REPORT OFTHETRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 We moved from our old. outdated Head Office premises to new purpose-built shared offlce Space wlth Cardiff University, which is proving beneficial in terms of networking and relationship building and offers flexibility for staff wanting to work from an office base. This yearwill see the retirement of our long-standing CEO and the transltion into the post of somebody new. We are confident that the new CEO will lead the organisation, with the support of Trustees and the Senlor Management Team, to develop and adapt, to ensure the sustainablllty of Tros Gynnal Plant and the continuation and expansion of our services. HOW OUR ACTMTIES DELIVER PUBLIC BENEFIT The scope of the organisation ha5 developed over many years to include work, not only with children and young people but also their families as tt was clear that for Some, the MO￿ effectlve change and positlve outcomes would only be achieved by a more hollstic famlly-based approach. All Tros Gynnal Plant services, whether with individual children or young people or famllles are free and delivered in Ilne wlth commlssioners or funders, guidelines, and compliment and work alongside statutory and other Services ensuring that we work in partnership not competition to maximise the reach and output of our own and other service providers. The portfolio of services provided by Tros Gynnal Plant ensures that the Trustees comply wlth the duty In section 4 of the Charities Act 2011 to have due regard to the Charity Commlsslon's published general and sub-sector guldance concerning the operation of the public benefit requirement under the act. STRATEGIC AIMS In the year ending March 2023 a new 5-year Strategic plan was adopted by the trustees and throughout this year Tros Gynnal Plant worked to the following strate8ic aims.. STRATEGIC AIM l. To establish quality services across Wales and to ensure that Tros Gynnal Plant develops as a leadin8 children's charity. 2. STRATEGIC AIM 2. To contribute to the development of policy and practice on children's rights issue5 at local, national and European levels. ensuring ihe voice of children and young people Is heard in the process. 3. STRATEGIC AIM 3. To develop training programmes and services which will improve understanding of children's rights issues and contribute to the standardisation. professlonallsm and quality assurance of advocacy and support services for chlldren and young people. 4. STrATEGIC AIM 4. To ensure that Tros Gynnal Plant has sufficient fundraising capacity to malntaln and develop its work on behalf of child￿n and young people and become less reliant on public fund5. 5. STRATEGIC AIM 5. To review and develop the organisation in order to ensu￿ that Tros Gynnal Plant is adequately structured to meet future demands and challenges. ACHIEVEMENTS AND PERFORMANCE 5trateglc Alm l- Servlces In the year ending March 2023 Tros Gynnal Plant worked with 2,000 Children and youn8 people including 18 unbom babies, 1,873 parents/adult family members and 285 famllles. Of those who responded to evaluation and feedback opportunities, 95% of service users reported that thev found the seNice they received helpful, while 86% of those who responded said that it had rnade a difference to thelr situation.

TROS GYNNAL PLANT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 Tros Gynnal Plant dellvered serv1￿5 bklin8ually in English and We15h and in 23 other languages Includln8 Kurdish Sarani. Kurdlsh Kumanjl. Kurdlsh, Badini, Pashto, Tigrinya. Oromo, Vietnamese, Sudanese Arabic. Arablc, Farsi, Dari, Turklsh, He￿ra. French, Portuguese, Czech, Polish, Russian, Slovak. Spanlsh, Romanian, Bulgarian, and Amharic. Tros Gynnal Plant dellvered the followlng servlces from Aprll 2022- March 2023: Independent Statutory Advocacyfor Looked After Chlldren Tros Gynnal Plant is the leading provider of Independent Ststutory thocacy in Wales, with Servi￿ level agreements with 13 Local Authorities ILA51. Tros Gynnal Plant's advocacy services work with children and young people to ensure their voices are heard In decision-making processes that impact upon their lives. Our Independent Professlonal Advocates support children and young people to attend meetings, write letters, speak to profession315 and foster carers, and strive to empower each individual by equipping them with knowledge and information they need- Includlng details about thelr rlghts and entltlements and a g￿ater understanding of statutory processes. Tr05 Gynnal Plant also provides specialist advocacy *Nices including Non-InstTurted Advocacy for Chlldren with complex needs and Ilmlted communlcatlon acmss the whole of Wales. Tr05 Gynnal Plant has an ongoing contract with Welsh Government to collate the statistics for the National Approach to Statutory Advocacy and the Actlve Offer of Advocary and Is now registered with the Care Inspectorate Wales for advocacy servlces and Is subject to inspectlon. In 2022123 Tros Gynnal Plant provided statutory advocacy seNlces to 924 chIld￿n young people helping them with over 2,387 issues. In addition, we provided the Artive Offer to 445 children and young people. Of those chlldren and young people providing feedback: 95% of young people said they found the service useful 81% of young people sald they now know more about their rights 88% of young people said they felt more included in decisions 91% said they would sjse the seNi¢e again. When explaining how advocacy made her feel more included in decisions, one young person sald: 'Because advocacyshowed me I should be,. When descrlblng how advocary made a difference to her situation, one youn8 person sald.. "Ifeel like I have o bit more 5Jy in the whole 51tuation. Being included in some meetings mokes mefeel like l um being heard out which is nice. Another Said: "lfrel confident about asking question5 Wlthout being scared to" ond .1 nowfeel confident when l join meetings with sociol seNices. I ct7n ask questlons os well." During thi5 year. we continued to develop our Non-instructed advocary provlsloned and we received some lovely feedback- '7hank youfor your report Samh. ft is on interesting reod and some goodpoints have been rtiised. It will be really helpful in informing his contortplon movingforward5 Qnd the observotions around hls confusion in interpretin9 emotions wereporticulorly helpful. Thanks agt7in.

TROS GYNNAL PLANT REPORT OF THE TRUSTEES FOR THEYEAR ENDED 31 MARCH Z023 Advocacy In a Health Settlng Tros Gynnal Plant provide advocacy to children and young people under 18 wishing to make representation, raise a concern. or make a complalnt In relation to NHS services. The provision of advocacy for health issues is in keeping with our wider advocacy and organisational ethos- that of worklng wlth chlldren and youn8 people to empowerthem to have a voice. Tros Gynnal Plant advocated for 109 children and young people to ralse a health-related issue. Parent Advocacy SeNlces Tros Gynnal Plant. as well as supportlng children and young people to have a voice. also supports parentlcarers to have a voice and to be inVo￿e￿ in planning and decision-making. We deliver an impartial and Independent advocacy seNlce for parents and legal guardian5 of children/young people in the child protection arena. acr055 Merthyr Tydfil, Ynys Mon. Pembrokeshire and Rhondda Cynon Taf. We also sUPPOrt ethnically diverse parents who are in receipt of 5UPPQrt from social services. Advocary support is focused. targeted and tlme Ilmited. We help parents/carers build resilien￿, improve their circumstances and create sustainable thange. We support parents to effectively navigate systems and understand plans, expectations and agreed actions put in place by the local authorlty, wlth the deslred outcome for parents/legal guardlans to be empowered to represent their own voice and not to become dependent on the service. Tros Gynnal Plant Parent Advocacy Services worked with 105 parents. During the year we employed a full- time manager to lead our parent advocacy projects. In addition to the above-mentioned projects, we were also able to facilitate a number of spot purchase requests from LA'S across Wale5. We feel our reputation in this area became Increasingly established and ￿c08n1Sed by professionals in local a￿hOritieS and the legal sector during the year, resulting in a steady number of spot purchase requests. We also engaged with CASCADE regarding research into the impact of parent advocary. CASCADE are worklng with our Merthyr projett and we supported with evidence gathering from staff and parents. A total of 37 parents agreed to be contacted by CASCADE. All parents in receipt of parent advocacy, who provlded feedback, shared feeling listened to and taken more seriously by professionals following advocacy 5UPPQrt. They said they had a better understandin8 of their rights and entltlements, they better understood the Child Protection process and felt more able to self- advocate in the future, Famlfy Group Meetln8s/Conlerences. Tros Gynnal Plant has been achlevlng positNe outcomes for familie5 by providing good quolity Family Group Meeting services to local authorities across Wales since 2000. Family Group Meetlngs are a way of making decisions about children by involving the extended family in the planning and decision-making process and can be used with any family where plans or deci55ons need to be made. This has proved particularly effectwe when working with famllles reslstant to other setvices and interventions. Farni￿ Group Meetings have successfully been used wlth famllles at all stages of inte￿entIon including those famllles Involved in both public and private law proceedin85. and have consistently achieved positwe outcome5 ft)r all involved.

TROS GYNNAL PLAKr REPORT OF THE TRVSTEES FOR THE YEAR ENDED 31 MARCH 2023 Tros Gynnal Plant is the largest provider of Famity Group Meeting Se￿IceS In Wales wtth contrdCt5 Wlth 5 local authorities- Bridgend, Merthyr Tydfil, Rhondda Cynnon Taf, Pembrokshlre and Neath/Port Talbot. In 2022-23 Tros Gynnal Plant had 248 new referrals for Family Group Meetings Involvlng 851 adult family members, 452 chlldrenlyoung people and 18 unborn babies Outcomes indude preventing chlldren golng Into care, ￿turning children home from care. creatin8 safe plans for children at risk, identifying alternatlve carerslplacements for thildren, facilitatin8 separated parents to make plans for their children. During the year, the RAFGM Team organSsed an Aftemoon Tea event Whe￿ family members, professionals and staff came together to celebrate the 5ucce55es and promote the RAFGM seNice. Representstives from Children's Services and Education were invited to attend along with Famlly Members, Albert Heaney (Chief Social Care OffKer for Walesl, Sarah Murphy MS and Tros Gynnal Plant Staff. Family Members shared their positive eXperien￿sof the FGM processand how it had helped them. Some of the famlly memberscontinue to support Tros Gynnal Plant and helped to develop and set up the 'Get Together Group, deslgned by and for family members that have accessed the service and had a FGM. The 8roup are given opportunitles to support wlth consultatlon work, partlclpatlon, Interviewing aNJ volunteering, Partldpatlon- Local Junlor Safeguardlng Boards and Brldgend Youth Volce Forum The Local Junior Safeguarding Board Safe Stars, part of the Mid and West Wales Regional Group called CADW, regularly engage with a group of 20 chlldren and young people. In 2022-23 young people from both Safe Stars and CADW partlclpated in an animation workshop and went on to produ￿ and launch an animation entitled "The Do's and Don'ts of Caring." This animation was launched at an event during National Safeguarding Week November 2022. The C4DW group have now been nominated for an accolade by Jake Morgan. Chair of Cysur Safeguarding Board. During the year, Tros Gynnal Plant tendered to facilitate a participation group linked to Corporate Parenting. The aim of the group is to allow young people to have a voice in the Bridgend Corporate Parenting Board, and to inform decisions by sharing their own experiences. The first Broup was held in December and between December and March the group was attended by 12 different young people during which they di5CUssed themes and areas important to them. They also decided on a name for the group Brid8end Youth Voice Forum" and along with the participation officer, planned what they would like to achieve over the next year. In this period, the group were consulted in the plannlng of the new Brldgend Corporate Parentlng strdtegy and We￿ involved in producin8 voiceovers for the launch of the plan which took place In April. The young people In the forum also chose the name for a new community residential home in Brid8end. When asked how they feel about being in the forum. young people told us "I love the group and the people in it. they all know how hard it can be being in care and leavlng care" "I feel my voice can make a difference.. and .1 always look fonwèrd and havlng thls group has saved me from deep depression" When asked what is important to them to inform group priorities, they told us "we are the experts and the ones in care or leaving care so should be ful￿ invofved" and "Other young people comlng into care will be happy and reassured I think that children and young people have been fully involved and not just the aéults sorting this stuff ouv..

TROS GYNNAL PLANT REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 MARCH 2023 Independent Wsltors Tros Gynnal Plant provldes care experienced children and young people with an independent vlsltor, someone to be their friend and to be there forthem. All independent visitors are volunteers and are matched with one child/youn8 person, and undertake a monthly actlvlty wlth thelr matched chlld/young person. In 2022-23, 20 young people We￿ supported by an Independent Visitof. During the year, we recrulted a volunteer coordinator to cover the Cwm Taf Margannwg and Mid and West Wales region5. The postholder works four days perweek and her oversight of two regions ha5 enabled a large amount of targeted awareness-ralsing to take place. During thi5year, the North Wales Independent Wisitor Service were able to establish and support five ongoing matches with young people placed In the area. These monthly visits have included activities such as trips to the beachi go-kartingi afternoon tea and even a mini golf session on the Great Ormel Both the young people and the volunteers have provided positive feedback on these monthly meetings, suggesting in one case that the befrlending relationship has helped the young person to build trust in a male role model again, acce55 more opportunities for exercise and improve self<onfidence. Communlcatlon PasSPOrt5 Tros Gynnal Plant provide Communication Passports to Children and young people with communlcation needs. Communication passports are comprehensive but portable documents produced with a chlld or young person, their family members and key professionals. They record information about a child or young person, which 15 key to supporting effective communication. This includes communication methods and tools employed to stimulate ¢ommunicatlon, informatlon about health and behavioural needs, likes, dislikes and Interests, whlch can be used as talking points by others when en8aging with the young person. Funding was secured from a new source for the 2022-2023 financial year- three wind fam) community funds operatlng In north Wales. This funding allowed for the creation of 30 new passports across Gwynedd, Con￿, Denbighshire and FlintshI￿. During the year we began researching a micr05ite for our communication passports order to make them available in digital format. We also established strong working relationships with a number of organisations across north Wales Includlng STAND (Stronger Together for Additional Needs and Disabilities) who said of our service- There is a very real need for this provision to enable some of our most vulnerable children and young people access to a tool that clearly enables their voice and needs to be expressed in a bespoke manner, that also ensures their voice is at the centre of its creation. We have referred a number of families and we have had nothing but positive praise and excellent feedback on their experience of working with this service.. sfAND Iwww.standnw.or81 Resldentlal Vlsltlng Advocacy RV Tros Gynnal Plant currently provide Resldentlal Visltlng Advocacy SeThices to 30 private residential homes and schools across Wales. Visitin8 Advocacy 15 a fortnightly or monthly visit to a residentlal home by a qualified and experienced advocate. The visit enables residents and/or pupils the opportunity to access independent advocacy support.

TROS GYNNAL PLANT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 Visiting Advocacy services Strive to achleve the followlng outcomes for chlldren and young people acce55ing the service: Advice and information on rights and entitlements Individual youn8 people have a voice in decision making Support for youn8 people to make complaints and representations Opportunities for young people to Influen￿ wider service provision, policy and practice through groups, forums and partlclpation opportunities. Indlvldual young people are supported or represented at revlewslmeetings. In 2022-23 Tros Gynnal Plant delivered Residentlal Visiting Advocacy services to 26 Independently Run and Local Authority Owned Children's Homes. These homes collectlvety accommodate over IIXI children and young people atanyone time. Last year we appointed a part-time Development Lead. Prevlously thts formed part of the Director of Advocacy Services remit but in order to develop the service, It was felt that a designated Member of staff was necessary to allow for the time it required. This addition has enabled the recrultment of two new private homes and three new staff. Gypsy Roma and Traveller Servlce - Travelling Ahead Travelling Ahead is a Wales-wide Tr05 Gynnal Plant service that enables Gypsy, Roma and Traveller communities (children, youn8 people and families) across Wales to access their rights. addre55 Inequolities and tackle discrimination. The service provides advice, 5UPPQrt and individual and communlty advocacy working alongside Gypsy, Roma and Traveller families on i55ues such as accommodation, sites, plannin& rlghts and accesslng se￿ICe5. We run youth forums. support to report hate crime and discrimination and we can offer training to improve servlces. The service has three themes: Advice and Advocacy Rights and Participation Tackling Discrimination The Gypsy Roma Traveller Servi￿ worked with 158 new individuals and averaged 250 per quarter throughout the year. Outcomes include supporting with planning applications and appeals. accessing fuel vouchers, facllltating communication with health and social seNices, supportin8 di8ital inclusion/access, supporting unpald carers 131 in totall, collaboratin8 With other organizations and community member5. and holding a celebration event. The EU55 Servlee The EUSS servlce Is an Inforniatlon and advlce Serv1￿ for EU Roma famllles Ilvlng In Wales to help them obtaln settled ststus followln8 the UK withdrawal from the European Union. The EUSS Service delivered weekly fac&t￿face clinics withln Newport and Cardiff and supported 518 Indivlduals and familles.

TROS GYNNAL PLANT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 Outcomes include 5UPPOrting individuals and families to collect evidence, submit applicatlons and obtaln pre-settled and settled status alongside providing advice, support and a55i5tance in horne 5angua8es. Refugee and Asylurn Programme This pan Wales project provides an independent advocacy. rights and participation Service to youn8 refugees and asylum seekers to: Enable Asylum Seekers to understand their Rights and be supported Empower Asylum Seekers & Refugees to enBage In partlclpatlon and be advocates for themselve5 Ensu￿ professionals understand the needs of the asylum Seekers they work with and thelr role in contributing to a Wales where ri8hts are enloyed Inform and influence public understanding about asylum rights and the benefits of welcomlng people In need In Wales Promote & facilitste engagement in volunteering opportunltles The Asylum Rights Programme worked with over 350 youn8 people. Provlded advocacy and mentorin8 to 230 youn8 people, and 123 young people attended participation events and attivitie5. One of these young people is a member of the Welsh Youth Parliament and the servlce continues to support them in this role. Outcomes include supporting youn8 people to have their volces heard and be taken seriously. building confidence and resilience and reducing Isolationi promoting friendships and enhancing wellbeing. Restorative Engagement Veterans Servlce The Restorative Engagement Veteran5 Service developed a new model for working with Veterans suffering PTSD and their Families in partnership with Veterans NHS Wales. The service promotes sustainable personal growth and family stability through restorative, person-centred. whole family therapeutic interventions that help build solution-focused thinking and p051tive communication skills. The servlce provldes tallored support to help Indlvldual family member5 identify their need5 and understand perspectives, help manage family conflict and identify solutions through provision of restorative family meeting5. Psychoeducation 15 provided to help famllles navSgate the realities of mental health difficulties, such as PTSD, and famllles are supported to engage with appropriate 5ervice5. In 2022-23 the service worked with 19 famllles Invofvlng 86 Indlviduals, delfvered 11 workshops on Restorative Engagement for external agencies and 27 workshops on communication and manaBin8 Conflict for famllles. Outcomes include supporting veterans and partners to; engage rn0￿ ¢onfi(iently with other services including social services- to agree action plans re co-paTentln8 where parents had separated; work through difficulties and set and achieve reallstic goals,. providin8 safeguarding advice and support to another Armed Forces or8anisation following a disclosure of domestic violence.

TROS GYNNAL PLANT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 Team Around the Tenancy The Team Around the Tenanry ITAtT) is an innovative project funded by We15h Government and St Martln in the Field to deliver a seThice to young people who are experiencing dlfflcultles with their housinglaccommodation in North Wales TAtT provlde: An opportunlty for youn8 people to Increase and learn new skills, knowledge and sUPPOrt network5 that they need to sustaln thelr home. both now and in the future. In particular, the seThice tar8ets youn8 people aged 1&25 who: Are in a new tenancy Risk losing thelrtenanry o Have105t a tenancy Present as homeless Service co-ordlnatlon and key-worklng Housing Advocacy Mentoring with the aim of integrating youn8 people into local services and activities Counsellin8 Restorative Approaches Family Group Meetings ITAtT Meetin851 Confllct resolution with landlords or neighbours In 2022123 the servlce worked with 115 young people and delivered 504 support 5e55ion5 and 201 wellbeing sesslons. A focus 8roup of young people who have used the servlce has been set up to look at youth involvement in research around housing service5. The group will develop ways of researching and plan attNitie5/workshops to gather the information and then decide how they want to disseminate the informatlon. Outcomes include addressing housing need, rent arrears, help setting up utilitie5. applylng for DAF and crisi5 grants. SUPPOrt challenging housing deci5ion5. applying for benefit5. PIP applications. support wlth mentsl health and accessin8 mentsl health services. Sgiliau Service Newport In October 2021 Tros Gynnal Plant 8ained UK Community Regeneration Funding to provide a Serv1￿ In Newport to support Young People not in Education or Employment to gain skills to be able to enter Trainlng or Education. The service called Sgiliau (Welsh for skills) was launched in the summer of 2021 and worked with 49 young people. many who were suffering anxiety following the Covid Pandemic. Unfortunately, Tros Gynnal Plant was not successful In obtalnlng contlnuation funding Ino non-council projetts receSved contlnuatlon fundlngl for Sgilllau and the 5ervlce came to an end in April 2023. Partlclpatlon The involvement of chlldren. young people and adult family members In the development and delivery of Se￿ICe5 we provide and in the development and dellvery of external services, is an essential part of Tros Gynnal Plant. A plt Participation development Lead Is funded centrally to coordlnate partlcipation across the organization and promote participation opportunitie5 including training for stsff and external professionals. In 2022-2023, Our Particlpation Development Lead engaged with 85 young people and 114 professlonals.

TROS GYNNAL PLANT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 Outcomes include supporting the Junlor LSCB In Mld Wales,. undertaking a Welsh Government funded study looking at the transition for young people from CAMHS to AMHS- obtaining the Participation Standards kite mark forTros Gynnal Plant: delivering Participation training internally and extemally,. promotlng partlcipation and attending workshops on en8a8ement and partlclpatlon. Strategie Aim 2- Policy Tros Gynnal Plant's Chlef Executive Officer 15 a member of the Children in Wale5 Non-Government Organi5ation NGO Directors, Group, working alon8side Barnard05, Action for child￿n. NSPCC, save the Children and Children in Wales. Tros Gynnal Plant is also a member of the Children in Wales NGO Policv Officer's Group. Tros Gynnal Plant attends and gives evidence to the followlng Senedd Cross Party Groups: Race and Equalitles, Children and Families, Children in Our Care, Veteran5, Hou5ingi Fuel Poverty and Policing, with the aim of engaging in dialogue with Senedd Member's and Ministers on behalf of our seNice users. The Chief Executive Officer is the chair of the Children and Family Court Advisory and Support SeNice ICAFCASSI Management and Performance Committee. This is a public appointment with a seven-year term of office. In addltlon, Tros Gynnal Plant's senior management team have membership of numerous local and national, voluntary and Statutory forums to ensure that Service users are enabled to take part in consultations and influence policy in relation to services that affert them. The Chief Executive Officer 15 also the chair of the All-wales Advocacy Providers Group which, supported by Children in Wales, meets quarterly to discuss advocacy across the sectors. The Director of Advocacy Services is a member of the Natlonal Advocacy Forum which meets twice per year to monitor children's ststutory athiocacy provision across Wales, in line with the National Approach to Statutory Advocacy. Tros Gynnal Plant is commissioned to collate and share the All-wales advocacy statistics on behalf of Welsh Government. The statistlcs are presented to the National Advocacy Forum for consideration and discussion. Tros Gynnal Plant undertook a consultatlon funded by Welsh Government with young people - CAMHS to AMHS to understand young people's experience of the transltion from child to adult mental health services and influence policy in relation to those services. Strateglc Alm 3- Tralnln8 Under the Re8iStration and Inspection of Soclal Care Wales Act120161. Tros Gynnal Plant is regi5teRd with Care Inspectorate Wales as an advocacy provider. A requirement of the registration is that relevant staff are trained in their role as Independent Professional A(fvocates. Tros Gynnal Plant also provides trainlng to all other staff within the organisation. During 2022-23 we delivered training and supported staff to achieve Induction, Safeguarding, Non-lnstruded Advocacy, Understanding Advocacy, Lone Workln& Restorative Engagement, Family Group Conferencing and GDPR, as standard. In addition, the Leaming and Development department facilitated Practice Exchange and Management Development sessions across the organisation. Tros Gynnal Plant also delivered training to Staff and volunteer5 from outside of the organization includlng voluntary sector. statutory sector and foster carers. 10

TROS GYNNAL PLANT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 The Understanding Advocacy training for Independent Professlonal Advocates Is accredited by Agored Cymru. Tros Gynnal Plant is an accreditation centre for Agored Cymru therefo￿ is approved by Agored to dellver approved tralnlng on thelr behalf, that Is audited to ensure It meets quallty Standards. Strategk Alm 4- Fundralslng As part of our Fundraisin8 Strategy, we developed a Fundraising, Marketlng and Communlcation plan to ralse the profile of the organisation across social media platform5. We employed a Communications Assistant on part-time basis who had previously worked with us as part of the UK Government Kick-start scheme. Our strategy identified that Tros Gynnal Plant needed a g￿ater presence both on social media and amongst the general public rffundraising income was to be maximized. It Wa5 therefore agreed by senior management that for this year the focus would be on brand maximization. Re8ular social media posts appeared acro55 multiple platforms throughout the year with a major push for the 20, Anniversary of Tr05 Gynnal Plant. A Im)ankyouThursday campaign saw us highlighting and thanking major donors and funders. The Supported Gfvlng platform was utlllzed alongslde QR codes to generate additional Income. Strateglc Alm 5- Revlew of Organlsatlon Durin8 the year we monitored and evaluated the effectivene55 Qf the revised Tr05 Gynnal Plant Senlor Management Group which Consist5 of CEO, Director of Support Services. Director of Advocacy Servlces and Direttor of Family Services. A business case was presented to Trustees for the continuatlon of the cuf￿nt structure until the retirement of the CEO in June 2023, at which point a revised Structure would be implemented. The four members of the Senior Mana8ement Group are responsible for all aspects of the day-l04ay management of the organisatlon Including rlsk management, Health and Safety, financial planning, monitoring and management. safeguardin& GDPR, IT. IT security, policy development. implementation and review, fundraising, bid writing, service delivery and contract management. A review also took place of the Head Office support service and it was feltthat additional capacity was needed wtth Finance and HR support with a business case presented to Trustees to recrult, In the first instance. a temporary administrator wlthln the Flnance department FINANCIAL REVIEW Income for the year was £2.48m down from £2.55m in 2022. Expenditure for the year v￿5 E2.47m up from £2.18m in 2022. The overall deficit for the year was £14.690 {2022: surplus £507,605). after reallsed and unrealised losses on investments) and defined benefit pension scheme valuations. The unrestricted surplus was £91.319 which included a profit on the sale of the fixed assets of £191,475 and restricted deficivspend of £106,009. Tros Gynnal Plant raised much of its income in 2022123 throu8h grants from Local Authority Service Level A8reements, grant funding, Welsh Government, and trust funds. The trustees a￿ determined that Tros Gynnal Plant should continue to develop additional forms of income, including community and corporate fundraislng. 11

TROS GYNNAL PLANT REPORT OF THE TRUSTEES FOR THE YEAR Et4DED 31 MARCH 2023 Inv The policy of holding money on deposit has not produced a signlficant income because interest rates are low. Trustees reviewed this policy to determine whether a more advantageous return can be achieved whilst continuing to take a low risk, prudent approach. Tros Gynnal Plant invested E500k of reserves during November 2018 in an investment PDrtfolio. During the final quèrter of 2019-2020 thls Investment was monitored closely due to the Covid-19 pandemic and the resulting effect on the stock market. The decision was taken to withdraw half of thi5 investment due to the plummeting value. That said £250k was retained wlthin the Investment portfolio with the value of the investments at 31 March 2022 at £275,345. Further investment wa5 made followin8 the sale of fixed assets with the balance at 31 March 2023 at £904,020. eserv Tros Gynnal Plant ha5 been endeavourin8 to create a fund of free reserves in line with Charity Commission guidance i.e. a sum sufficient to allow for the wlndlng up of the organisation should that be necessary; this is estimated to be approximately £500,C￿. The designated fund. whlch represented Investments In fixed assets, was released in the year on the sale of the charit￿5 fixed a55ets. Free reserve5 available (excluding penslon deftdt Ilabllityl were £825,65712022: £594,719). nsion Sch Tros Gynnal Plant participates in the Scottish Voluntary Sector Pension Scheme ISVSPSI. The Committee of the SVSPS declded to c105e the SVSPS to future accrual of benefit with effect from l April 2010. Tros Gynnal Plant has been notified by The Pensions Trust of the estimated employer debt on withdrawal from the Plan. based on the financial position of the Scheme as at 30 September 2017. Full provislon for the agreed deficit payments of £674.CNXI was provided as a Ilability in 2017 with the balance reduced by deficit payments made each year, and in this year adjustment made by the pension reflecting amendments made to the contribution schedule Isee note 221. The balance at 31 March 20231s £43,05112022'. £79.089). PLANS FOR THE FUTURE Tros Gynnal Plant is fully aware that we have not seen the true impact of the Covid-19 pandemic yet and know that it will have lasiing implications on both the social and financial environments in whlch we operate. Whilst not providing statutory services, our services compliment and work alongside those provlded by local authorities. Recent research by BBC Wales showed a hu8e increase in demand on local authorities Wlth one council in Wales seeing safeguarding referrals- where a child 15 at risk of abuse of neglect- double in the past year. More than 220,tXJO contacts were made with children's Services departments In 2022-23. out of a population of about 623,(KK) under-18s in Wales, up from 201,452 the year before. Likewise, we have seen demand for our service5 grow and it is currently greater than It has ever been and continue5 to grow. In orderto meet in¢￿ased demand, we have identlfied that there is a need for innovation in what seNices are delivered. and how Services are delivered, if we are to make a genuine difference in the lives of children, young people and farnilies with the increasingly limited resources that are available. 12

TR05 GYNNAL P REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 Trustees and Senior Management continually revlew finance generating options and as an income 8eneratin& Cost￿Uttlng exercise, made the decision to sell the Organisation's Head Office bulldin8 and move to purpose bulltshared space premises In Sbatt, part of Cardlff Unlverslty, alongslde academSc staff and other thlrd sector organisations. The move ha5 provided opportunitie5 for co-workin& information sharlng and organisational development. The Senior Management Group work hard to identify additional funding to ensure sustainability of the services we offer and of Tros Gynnal Plant, and in addition to securing a number of additional setvice contracts. we were successful in obtsinin8 a four-year core grant from the Leathersellers Company. Additional service contracts have been agreed with Wesh Govemment for the roll out of parent advocacy across Wales durin8 the 2023-2024 financial year, as part of Welsh Government's Radical Reform of Social Servies agenda. Tros Gynnal Plant has been identified as one of three providers and successfully submitted proposal to deliver three regional parent advocacy seThices on the same footprint as our children's advocacy services. STRUCTURE, GOVERNANCE AND MANAGEMENT Govern1￿ Document Tros Gynnal Plant is both a registered tharity and a company limited by guarantee, governed by r(s Memorandum and Articles of Association dated 20 August 2003. RecruitmÈnt and AppoTntrnènt of Trustees The Tros Gynnal Plant Trustee Board must consist of at least three and not more than 12 members. One thlrd orthe nearest number must retire at each AGM - those longest in office retiring first. There is no requirement for a break in service to be able to stand for reelectlon. Over the course of the comin8 year the Trustees intend to continueto expand the membership of the Trustee Board, up to a maxlmum of 12, In a way whlch wlll reflect both the skllls and knowledge of the organisation'5 needs and the diversity of Wales. This will be achieved through targeted advertisements and word of mouth. No Trustees resigned during the year. There are currently 7 trustees. Trustee Indurtion and Training New trustees receive an inductlon pack contsining the following enclosures: Declaration to act as a Trustee Skills and knowledge audit form Charity Commission CC3 document- The Essential Trustee: What you need to know Tros Gynnal Plant backgmund infomiation Memorandum and Articles of Association Annual report and annual accounts Organisational chart List of current Trustees Minutes of annual and extraordinary general meetings Minutes of the last three Trustee Board meetlngs Copies of management accounts prepared since the last audited accounts Informatlon regardlng the Trustee Board meetings 13

TROS GYNNAL PLANT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 New Trustees attend inductlon tralnlng sessions with newly appointed members of staff and are also encouraged to vlsit projects and attend events around Wales. All Trustees undeoo an annual appralsal conducted by the Chair and CEO. All members of the Trustee Board give theirtime voluntarlly and recelve no benefits from the charity. Out of pocket expenses are pald to enable Trustees to attend meetin85. Oryanlsatlonal Structure The Chlef Executlve Offlcer Is accountable for the day-to-day management of the ooanisation and to the Trustee Board, which meets on a quarterly basis. There are three Dlrectors. The Dlrector of Family SeTvice5, Director of Support Services and the Dlrertor of Advocary Service5. The wider head office team is comprised of a Finonce and HR Manager, HR Officer, Learning & Development Manager and administrative staff who provide a full range of sUPPOrt and admini5tratNe functions. Pay Pollcy for Senlor Staff The pay of the CEO and Directors is reviewed annually and may be increased in accordante with average earnlngs. In vlew of the size and nature of the charity, the CEO is benchmarked against pay levels in other or8anisations of a similar size. The remuneration benchmork is the mid-point of the range pald for similar roles. Relatlonshlp wlth Related Parties Tros Gynnal Plant maintalns positive relationships with the We15h Government and a range of local, national and international statutory and voluntary organisations. Rlsk Management Tros Gynnal Plant has created a rlsk register, which is reviewed regularly by the Trustees. The following main risks have been identified: The organisation provides services that, for the most part, are funded via fixed term funding opportunitie5 (Welsh Government, local government. grant giving bodie5}, This means that fundlng for setvlces must be re- secured when current funding comes to a natural end. Tros Gynnal Plant has a strong track record of successfully reapplylng for fundln& however, the nature of fixed-temi funding means that the organi5ational bud8et 15 rarely static. Tros Gynnal Plant works to overcome these rlsks bv: Seeklng full cost recovery fundlng for projects across Wales. Increasing charitsble fundraising. Developing self-financing training activity. Developing a reserve fund in line with Charity Commission recommendations. Monitoring income and expenditure and workin8 to budget Seeking core funding opportunitie5 Proactively seeking new funding opportunities. 14

TROS GYNNAL PLANT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 alt Regular Health and Safety inspertion5, in line with our policy. identify approprlate actlon to be tsken. A Health and Safety consultant continues to advise the or8anisation. Lone workin8 of staff is a risk, subject to a separate Tros Gynnal Plant poliry. The orBanlsatlon uses the Peoplesafe personal security system to overcome this assessed risk. Tros Gynnal Plant introduces revlews, and amends procedures to ensure that they are con515tent with change5 in employment legislation. We contlnued to use Rradar Legal Servlce5 and an exiemal HR consultant. We have updated our staff handbook in line with the Working from Anywhere Framework and terms and conditions of employment in line with current legislation and good practice. Internal controls to minimise risk Include: Trainin8 for all mana8ers in Recruitment and Selection Policy and Proceilures Re8ular staff supeNision, appraisal, prartice exchan8e and peer support Monthly analysis of financtal management infomiatiort Financial controls. The major risks to which the charity is exposed, as identified by the Trustee5, have been reviewed and systems and procedures have been estab115hed to manage those rlsks. The Trustee Finance. HR and Policy Sub Group meets quarterly and reports to the full Trustee Board. REFERENCE AND ADMINISTRATIVE D￿Alls Charfty Name Tros Gynnal Plant Worktng Narne TGP Cymru Charity Registration Number 1099878 Company Re8iStration Number 04422485 Registered Office Cardiff University Social Science Research Park, Maindy Road, Cardiff, CF24 4HQ Board of TNstees Diane Daniel - Chair to 22 November 2022 Penelope Newman- reslgned 22 November 2022 Emma Marshman Ivice Chairl and Chairfrom 22 November 2022 Angharad Prlce Hugh Russell- reslgned 22 November 2022 Lauren Kin5ev Carbvyn Griffrths- (Treasurer) appointed 22 November 2022 Nicola Cross- appointed 22 November 2022 Natasha An5ell- appointed 22 November 2022 Company Se¢retsry Jacqueline Murphy 15

TROS GYNNAL PLANT REPORT OF THE TRUSTEES FOR THE YEAR ENDING 31 MARCH 2023 Key Man38emeTht Personnel Jacqueline Murphy- Chief Executive Offlcer Rhiannon Beaumont-walker Mike Clark- D1￿ctor Sarah Durant- Director Sollcltors Rradar 6 Beacon Way Hull HU3 4AE 8anker5 Unlty Trust Bank Nine Brindley Place Blrmingham, Bl 2HB ststytory Audltors Azets Audit Services Chartered Accountants & Statutory Audltors Ty Derw Lime Tree Court Cardiff Gate Business Park Cardlff. CF23 8AB Investment Managers RBC Brewin Dolphin 5 Callaghan Square Cardiff. CFIO 5BT 16

TROS GYNNAL PLANT REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 MARCH 2023 RESPONSIBIUTIES OF THE BOARD OF TrUSTEES The trustees (who are also directors of Tros Gynnal Plant for the purposes of company lawl are responsible for preparing the Trustees, Report {incorporating the strategic report and directors, report) and the financial ststements in accordance with appllcable law and Unlted Klngdom Accountlng Standards. including Financial Reportlng Standard 102: The Flnoncial Reporting Stondord applicable In the UK and Republlc of Irelond (United Kingdom Generalty Acceptsd Accounting Practice). Company law requlres the trustees to prepare financial statements for.each financial year which give a true and fair view of the state of affairs of the charitsble company land the group] and of the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are requlred to: select Sultable accountin8 policies and then apply them consistently; observe the methods and principle5 in the Charitie5 SORP; make judgments and accounting estimates that are reasonable and prudent: state whether appllcable UK Accountlng Standards have been followed, sublett to any material departures disclosed and explained In the financial ststements, and prepare the financial statements on the 80ing concem basis unless it is inappropriate to presume that the charftable company wlll contlnue In buslness. The trustees are responsible for maintainin8 proper accounting records which dlsclose with reasonable accurary at any time the financial position of the charitable company and enable them to ensure that the Inancial 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. The trustees are re5pon5ible for the maintenance and integrity of the corporate and financial informatlon included on the charitable company's website. Le8islation in the United Kingdom 8overnlng the preparation and dissernination of financial statements may differ from legislation in other jurisdictions. Approved by the Board of Trustees on 24 November 2023 and signed on behalf of the Board. Emma Marshman Chalr 17

REPORT OFTHE INDEPENDENT AUDITORS TO THE TRUSTEES OF TROS GYNNAL PLANT Oplnlon We have audfted the financial statements of Tros Gynnal Plant (the 'charityl for the year ended 31 March 2023 which comprise the statement of financial artivitie5, the balance sheet, the 5tstement of tash flows and the notes to the financial statements. includin8 Si8nificant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and UnSted Kingdom Accounting Standards, including FR5 102 The Financial Reporting St17nd17rd opplicable in the UK ond Republic of Irelond Iunited Kin8dom Generalty Accepted Accounting Practicel. In our opinion. the financial statements: give a true and falr vlew of the state of the charitable company's affairs a5 at 31 March 2023 and of it5 incoming re50urce5 and application of resources, for the year then ended- have been properly prepared In accordance with United Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance with the requirements of the Companles Act 2006. Basls for oplnlon We conducted our audit in accordance with International Standards on Audltlng (UK} IISAS IUKII and applScable law. Our responsiblllties under those stsndards are further described in the Auditor's responsibilitie5 for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirement5 that are relevant to our audrt of the financial statements in the UK, including the FRCS Ethical Standard. and we have fulfilled our other ethical respon5ibilitie5 in accordance with these requirements. We believe that the audit evidence we have obtained is sufficlent and appropriate to provide a basls ft)r our opinion. Conclusions relatlng to Eolng concern In audltlng the financial statement5, 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 relatlng to events or conditions that, individually or collectively. may cast significant doubt on the charivs abilitv to continue as a golng concern for a perlod of at least ts¥elve months from when the financial statements are authorised for issue. Our responslbilities and the responsibilities of the trustees with respect to 80ing concein are described in the relevant sections of this report. Other Inf0M￿tIOn The other information comprises the information included in the annual report other than the financial statements and our auditorfs report thereon. The trustees are responsible for the other informatlon contained within the annual report. Our opinion on the financial statements doe5 not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance concluslon thereon. Our respon51blllty is to read the other Information and, In doing so, consider whether the other information is materialty incon5iStent with the financial Statements or our knowled8e obtained in the course of the audit, or otherwise appears to be materially mi5ststed. If we Identify such material inconsistencies or apparent material misstatements, we are required to detem)ine whether this gbves rise to a material misstatement in the financial statements themselve5. If, based on the work we have performed, we conclude that there is a material misstatementof thisother information, we are required to report that fact. 18

REPORT OF THE INDEPENDENT AUDITOR5 TO THE TRUSTEES OF TROS GYNNAL PLANT We have nothlng to report In this regard. Matter5 on whlch we are requlred to report by exceptlon We have nothing to report In respert of the followlng matters In ￿latiOn to whSch the Charltles (Accounts and Reports) Regulation5 2008 requires us to report to you rf. In our oplnlon: Infomiatlon glven In the financlal statement Is Inconslstent in ary material respect with the trustees report; or sufficient accounting records have not been kept: or the financial statements are not In agreement wlth the accounting ￿CordS and returns: or we have not ￿ceived all the infomation and explanations we require for our audlt. Responsibilitles of trnstees As explalned more fully In the ststement of trustees responsibilities, the trustee5, who are also the dlrectors of the charityforthe purpose of company law. are responsiblefor the preparation of the flnantial statements and for being satisfied that they give a true and fair view, and for such intemal control as the trustees determlne Is necessary to enable the preparatlon of flnanclal statements that are free from material mi55tatement. whether due to fraud or error. In preparing the financial ststements, the trustee5 a responsible for assessing the charivs ability to continue as a going concern. disclosing, a5 applicable, matters related to going concern and using the going concern basis of accountlng unless the trustees either intend to liquidate the charitsble company or to cease operation5, or have no realistic alternative but to do Audltorfs responslbllltles for the audlt of the financial statements We have been appointed as auditor under section 144 of the Charities Art 2011 and report In accordance with the Act and relevant regulation5 made or having effert thereunder. Our objettives are to obtain reasonable assurance about whether the financial statements as a whole are free from material mi55tatement. whether due to fraud or error. and to issue an audltor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audlt conducted In accordan￿ with ISAS (UK) wlll always detect a materlal misstatement when it exists. Mi55totement5 can arise from fraud or error and are considered material if. individually or In the aggregate. they could reasonably be expected to Influen￿ the economic decisions of users taken on the basis of these financial ststements. A further description of our re5pon5ibilities is available on the Financial Reporting Council's website at: https J/ www.frc.org.uk/auditorsresponsibilities. This descriptlon forms part of our auditor's report. Extent to which thè #udit was considered capable of deteLting irregularities. includin8 fraud Irre8ularities. including fraud, are instan￿5 of non-compliance with laws and re8ulatlons. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council's website, to detect materlal misstatements in respect of irregularities, including fraud. 19

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF TROS GYNNAL PLAP We obtain and update our understandlng of the entlty, Its actlvitie5, its control envlronment, and Ilkely future developments. including in relation to the le8al and regulatory framework applicable and how the entity is complyin8 With that framework. Based on thls understandlng, we Identify and assess the risks of material misstatement of the financlal statements. whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that Is sufficlent and appropriate to provide a basis for our oplnion. This Includes conslderation of the risk of acts by the entity that were contrary to appllcable law5 and regulations. including fraud. In response to the risk of irregularltles and non<ompllance wlth laws and re8ulatlOns. including fraud. we deslgned procedures which included: Enquiry of management and those charged wlth governance around actual and potential litigation and claims as well as actual. suspected and alleged fraud; Reviewing minutes of meetings of those thar8ed with governance; Assessing the extent of compliance with the laws and regulations considered to have a dlrect material effect on the financial statements or the operations of the entty through enquiry and inspection- Reviewing financlal statement disclosure5 and testing to 5UPPOrting documentation to assess compliance with applltable laws and regulations; Performing audlt work over the risk of management bias ond override of controls, Includlng testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant tran5artion5 outside the nom)al course of business and reviewing accountin8 estimates for indicators of potential bias. Because of the inherent limitationsof an audit. there is a riskthat we will notdetect all irregularities, includin8 those leadlng to a material mlsstatement In the financial statement5 or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements. as we will be less likely to become aware of instances of non- compllance. The risk of not detecting a material misstatement resultin8 from fraud is higher than for one resulting from error, as fraud may involve Collusion. forgery. intentional omissions, misrepresentations, or the override of intemal control. 20

REPORT OFTHE INDEPENDENT AUDITORS TO THE TRUSTEES OF TROS GYNNAL PLANT Use of our report This report is made solelyto the companws members, as a body, in attordance wlth settion 391 of Companie5 Att 2014. Our audlt work has been undertaken so that we might state to the companvs members those matters we are required to state to them in an audltors report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone otherthan the company and the companvs member5 as a body, for our audit work, or for the opinions we have formed. Azets Audlt SeNSces Chartered Accountants and Statutory Audltors Ty Derw Lime Tree Court Cardiff Gate Business Park Cardiff CF23 BAB 91-13-7D73 Azets Audit SeNres is eligible for appointment as auditor of the charlty by virtue of its ellglbility for appointment as auditor of a company under section 1212 of the Companles Act 2006. 21

TROS GYNNAL PLANT STATEMENT OF FINANCIAL ACTMTIES Ilncorporatlng the Income and expenditur¢ account) FOR THE YEAR ENDED 31 ￿RCH 2023 Total funds 2023 Total Funds 2022 Note Unrestrlcted funds Re5trirted funds Income and endowments from: Donations and legacies Charitable activities Investments Other income T¢)tql income ond endowments 52,170 69,759 10,768 191.475 324,172 52,170 2.228,992 10,768 191M75 2,483,405 40,971 2,511,392 6,047 2.159,233 2,159.233 2.558,410 Expendlture on: Ralslng funds Charitable actfvitles Totol expendfture 4,929 200,733 205,662 4.929 2,465,975 2,470,904 4,734 2,181,896 2,186.630 2.265,242 2,265,242 Net gain5/(1055e5J on investments Net incomlnq/(outqolnq) re50ur¢es befvre trnftsftrs 12 (27,890) I27￿90) 9,747 90.620 {106,009) (15,3891 381,527 Actuoriol odjustment on defined pension scheme 22 699 699 126.078 Tron5Aer5 Gross transfers between fund5 Net movement inAunds 3.789 13,7891 16,17 91,319 (106,0091 114,690? 507,605 Reconciliation of Funds Total funds brought forward Totalfvnds can7edfvrward 16,17 17,18 687,499 782,607 859,910 750,112 1,547,409 1,532,719 1,039,804 1,547,409 The Statement of Flnanclal Activities includes all gains and losses recognised in the year. All incoming reSoUr￿S and resources expended derive from continuing operations. The notes on page5 25 to 45 form part of the financial statements

TROS GYf4NAL pLA￿r BALANCE SHEET AS AT 31 MARCH 2023 2023 2022 Fixed assets: Tangible assets Investments li 12 171.870 275,345 447,215 904,020 9¢YI.020 Current assets: Debtors Cash at bank and In hand 13 1.012,199 339.548 1,351,747 1,184,291 745,348 1,929,639 Uabllltles: Creditor5- Amounts falling due wlthln one year 14 17170Th)} 1787.0401 Net current assets Total assets less current Ilabllltles 633,947 1.537.967 1,142,599 1,589,814 Creditors: Amounts falling due after more than one year 15 15,248) 142.4051 1.53Z.719 1,547.409 The funds of the charlty: Restrirted income fund Unre5trided income fund5.' General fvnds Designated fund- fixed asset ￿seNe Pension reserve 16 750,112 859,910 17 17 17 825,657 594,718 171,870 179,0891 143,050) 782,607 1,532.719 687,499 1,547,409 Totsl charltyfunds 18 For the flnanclal year in question, the company was entitled to exemption under section 477 of the Companie5 Act 2IxJ6 relating to small companies, atthough an audit has been carried out under section 144 of the Charities Act 2011. No members have required the company to obtain an audlt of Its accounts for the year in question in accordance with section 476 of the Companie5 Act 2CQ6. The directors acknowledge thelr responsibility for complyin8 With the requirements of the Act wlth respect to accounting records and for the preparation of accounts. These accounts have been prepared in accordance with the provision5 applicable to companles subjett to the small companies regime. These financial statements were approved by the Board of Trustees on ......... . Ernma Mar5hman- Chair Carwyn Grfffiths- Treasurer The notes on pages 25 to 45 fom part of the financial statements 23

TROS GYNNAL PLANT srATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023 2023 2022 Net cash provided byl{used inl operating activities 24 1121.341) {295.058} Cashfiowsfrom inve5tinq artivths.. Divldends, interest and rents from investments Proceed5 on disF)osal of fixed assets Purchase of investments Proceeds of disposal of investments Net cash provlded by Inve5tlng artlvftle5 10,768 361,336 1319,966) 71,907 124,045 6,047 153,757) 52,078 4.368 Change in cash and cash equiwJlents in the reporting pèriod 2.704 1290,6911 Cash and cash equlvalents at the beglnnlng of the reportln8 period 753,541 1,037,772 Cash and ¢a$h equlvalents at the end of the reporting period 23 756,245 753,541 The notes on pages 25 to 45 form part of the financial statements 24

TROS GYNNAL PLANT NOTES TO THE FINANCIAL sfATEMEf+JTS FOR THE YEAR ENDED 31 MARCH 2023 ACCOUNTING POUCIES The principal accountlng pollcles adopted, Judgements and key sources of estimation uncertainty In the preparation of the financial statements are as follows: Charlty Infomiatlon Tros Gynnal Plant is a charitable company limited by guarantee incorporated In En8land and Wales. The registered office is Cardiff University Social Sclence R88earch Park. Malndy Road, Car(lifi, Wales, CF244HQ. Basls of Preparatlon The accounts have been prepared in occordance with the charity's Memorandum and Articles of Association. the Companies Acl 21)06 and "Accountin8 and Reporting by Charities.. Statement of Recommended Practice applicable to charlties preparing their accounts in accordance with the Flnanclal Reportlng Standard appllcable in the UK and Republic of Ireland IFRS 1021 leffectrve I January 20191". The charity is a Public Benefit Entity as defined by FRS 102. The accounts are prepared In sterlln& whlch Is the functional currency of the charlty. Monetsry amounts in these flnancial statements are rounded to the nearest E. The accounts have been prepared under the hlstorical cost convention. The princlpal accountlng policies adopted are set out below. Presentation of the accourrts on a going concem basis The charity reported a net unrestricted inflow of £91,319 for the year, before 8ains on investments and adJustments to the pension liability. Trustees consider the charity has sufficient free reserves and is monitorin8 results on a frequent basis. The trustees are of the view that that on this basis the charity is a going concern and there are no material untertainties about the charitvs ability to contlnue as a 8olng concern. Income Income reeogftltlon polkles.. Income is recognised when the charity is legally entitled to it after any perfomiance conditions have been met. the amounts can be measured reliably* and it is probable that income will be recelved. Membership and trainlng Income Is recognised In the perlod to which it relates and any amounts received in advance are deferred Sn the balance sheet. Cash donations are recognised on receipt. Clothing and other items donated for resale through the charltys shop are included as other trading activities when they are sold. Investment income is included when receNable. The income and surplus before taxation is attributable to the one principal artivty of the charity. 25

TROS GYNNAL PLANT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 fvIARCH 2023 ACCOUNTING pouaES Icontlnued Resources expended recognition Expendlture Is recognlsed once there is a legal or construttive obligation to make a payment to a third party. it 15 probable that settlement wlll be required and the amount of the obligation can be measured reliably. Expenditure on charitable activities includes all costs relating to the furtherance of the chariV5 objective5 as stated in the trustees report and thelr assoclated support Costs. Governance costs comprlse all costs Invofvlng public accountability of the charity and it5 compliance with re8ulation and good practice. AII costs are allocatsd between the expenditure categories of the Statement of Flnanclal Actlvftles on a basis desi8ned to reflect the use of the resource. Costs relating to a particular activity are allocated dlrectly and support costs are apportloned on an appropriate basis e.g. staff time spent on each activity. Irrecoverable VAT Is charged agalnst the category of resources expended for which it wa5 incurred. Allo¢ation of $upport costs Support costs are those functlons that assist the work of the charity but do not directly undertake charitable activities. Support Costs include back office costs, finance, personnel, payroll and governance costs which sUPPOrt the charivs activitie5. Thèse tosts have been allocated between cost of raising fund5 and expenditure on charitable activities. The bases on which support costs have been ollocated are Set out in note 7. Nettin8 off of Income a8alnst expendlture It is not the policy of the charitable company to show Incoming resources net of expenditure. Operatin8 leases Rentals applicable to operating leases are charged to the Statement of Financial ArtNitie5 on straight-line ba515 over the lease tems. Depreclatlon and Tanzlble Flxed Assets Fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at the following annual rates in order to write off each asset over its estlmated useful life: Freehold property - 2% on c05t Property improvements- 5% on cost Plant and machinery 25% on reducing balance Computer equipment 33% on c05t Assets purchased durln8 the year wlth a cost of under £l.000 are written off in that year. Assets purchased from project funding are expensed in the year of purchase in accordance with the funding agreement. 26

TROS GYNNAL PLANT NOTES TO THE FINANCIAL STATEMENT5 FOR THE YEAR ENDED 31 MARCH 20Z3 ACCOUNTING pouaES {contlnued) Taxation As a registered charity. Tros Gynnal Plant is entitled to the exemptlon from taxatlon in respect of income and capital gains received with sectlons 478489 of the Corporation Tax Act 2010 and section 256 of the Taxation of char8eable Gains Act 1992 to the extent thatthese are applied to its charitable objects purposes only. Gish at bank and In hand Cash at bank and cash in hand includes cash and short temi highly liquid investments wlth a short maturity of three months or less from the date of acquisition or opening of the deposlt or slmllar account. Financial instrumènts The charity ha5 elerted to apply the provisions of Sectlon 11 'Baslc Flnanclal Instruments. and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of Its flnancial instruments. Financial instruments are reco8nised in the charity's balance sheet when the charlty becomes party to the contractual provisions of the instrument. Financial assets and liabilities are oftset, with the net amounts presented In the flnanclal statements, when there is a legally enforceable right to set off the recognised amounts and there Is an intention to settle on a net basis or to reallse the asset and settle the liability simultaneously. Investmeftts Investments are a form of baslc flnanclal Instrument and are Inltlally recognised at their transaction value and subsequently measured at thelr fair value as at the balance sheet date using the closing quoted market price. Gains and1055es arising on the disposal of investments and the revaluation to fair value are charged or credited to the statement of financlal actlvlties In the year. The main ft)rm of financial risk faced by the charity is the volatilty in equity markets and investment markets due to wider economic condition5. Basic FlnonclalAssets.' Basic financial assets, which include debtors and cash and bank balances, are InFtlally measured at transaction price including transaction costs and are subsequently carried at amortised cost usin8 the effectfve interest method unless the arrdngement constitutes a financing tran5attion, where the transaction is measu￿￿ at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Impoimientof Tonqible FixedAssets.. At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whetherthere is any Indlcation that those assets have suffered an impairment loss. If any such indication exlsts, the recoverable amount of the asset is estimated in order to determlne the extent of the impalnnent loss lif any). 27

TROS GYNNAL PLANT NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 ACCOUNnNG pouaES Icontlnued) Derecowltlon offlnanclolassets.. Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are Settled, or when the charity transfers the financial a55et and substantially all the rlsks and rewards of ownership to another entity, or if 50me Significant risks and rewards of ownership are retained but control of the asset has transferred to another party that Is able to sell the asset in its entirety to an unrelated third party. Baslc FlnanclalUobllltle&' Basic financial liabllitles, Includlng credltors and bank loan5 are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt Instrument Is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilltles classified as payable wlthin one year are not amortised. Debt instruments are subsequenily carried at amortised cost, using the effective interest rate method. Trade creditors are obli8ations to pay for goods or serv5ces that have been acquired in the ordinary ourse of operations from suppliers. Amounts payable are classified as turrent liabilities if payment is due within one year or less. If not, they are presented as non-current liabilltles. Trade credltors are recognised initially at transaction price and Subsequently measured at amortised c05t using the effective interest method. Derecognitlon oAfiftanclal Ilabllltles.. Financial Ilabillties are derecogni5ed when the charitls contractual obligations expire or are discharged or cancelled. Fund accountlng The charity hasvarh)us types of funds forwhith it is responsible, and which requlre furtherdlsc105ure. These are as follows: Restrlrtedfvnd5 ore earmarked by the donor for specific purposes. Grant income received to fund capital expenditure is held In re5trirted reseNes. The balance is transferred to unrestricLed reserves in future years atthe same rates as to match the depreciation charges of the related assets. Revenue funds restricted by the donor are matched against expenditure as appropriate. Unrestrfrtedfvnds are expendable at the discretion of the trustees In furtherance of the objects of the charity- In addition to expenditure on the Principal activities of the charity these funds can be held in order to fund capital expendlture. Employee Beneflts The cost of any unused hollday entitlement is reco8nised in the perfod In whlch the employee's service5 are received. Termination benefits are recogni5ed immediately as an expense when the charity is demonstrably commltted to terminate the employment or to provide terminatlon beneflts. Redundancy Any redundanry costs are recognised when the redundancy payments are made to the exiting employee. 28

TROS GYNNAL PLANT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 ftrlARCH 2023 ACCOUNTING POUCIES (contlnu¢d) Penslons Tros Gynnal partlclpates in the Penslon TrustSVSPS Final Salary Pension Scheme Ithe"Scheme°l. The Scheme Is a multi*mployer defined benefit scheme. The Scheme is funded and 15 contracted out of the state scheme. The fund is valued at least every three years by a professionally qualified Independent actuary with the rates of contributson payable being detemiined by the trustees on the advlce of the actuary. In the intervening year5 the actuary reviews the progress of the Scheme. The Scheme operates as a pooled arrangement. wlth contributions paid at a centrally agreed rate. As a consequence, no share of the underlylng assets and Ilabillties can be dirertly attributed to the charlty. Under the terms of FRS 102. in these clrcumstances contrlbutions are accounted for as rfthe Scheme were a defined contribution scheme based on actual contrfbutlons pald through the year. CRITICAL ACC(XJNTING ESTIMATES AND JUDGEMENT5 In the application of charivs accountlng policie5, the trustees are requlred to make Jud8ement5, estimates and assumptions about the carrying amount of assets and liabllltles that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be ￿leVant. Actual results may differ from these estlmates. The estimates and underlying assumptions are revIev￿d on an ongoing basi5. Revisions to accountln8 estimates are recognlsed In the perlod in which the estimate 15 revised where the revlslon affects only that period, or in the period of the revision and future periods where the revision affects both current and ftrture periods. INCOME FROM DONATIONS AND LEGACIES Unrestricted funds Re5tiicted fvnds Total 2023 Total 2022 Donations Edward Nicholl Fund dividend and interest 12,827 12,827 8.102 39,343 52,170 39,343 52,170 32,869 40.971 29

TROS GYNNAL PLANT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 INCOME FROM CHARITABLE AcfiviTIES Unrestrlcted funds Restrlcted fund5 Total 2023 Total 2022 Independent care provlders Revenue grants 43,313 26,446 69,759 43,313 2.185,679 2,228,992 46,151 2.465.241 2,511,392 2,159,233 2,159.233 Anofysed by octlvlty.. Revenue grants: Advotacy Restorative / Family serv1￿$ Partlclpation Emotional health advocac Project learning and social care workforce Other grants Gypsy Roma traveller Work 43,313 1.303,859 629,932 34,784 iOA08 1,347,172 629,932 34,784 iOA08 1,214,636 491,710 344.206 12,090 26.446 26,446 30,090 238.059 180,601 2,511,392 180,250 2,159,233 180,250 Z,228,992 69,759 INCOME FROM INVESTMENTS Unrestrirted funds Restrfrted fvnds Total 2023 Total 2022 Dividends and interest 10,768 10,768 10,768 10,768 6,047 6,047 INCOME FROM OTHER Unrestrfcted funds Restrirted funds Total 2023 Total 2022 Sale of assets 191A75 191rt75 191,475 191,475

mp4 r*i Q 11- Vn co ¢( ¢f •4

TROS GYNNAL PLANT NOTES TO THE FINANCIAL STATEMENrs FOR THE YEAR ENDED 31 MARCH 2023 NFf INCOMEI{EXPENDrruRE) FOR THE YEAR This 15 5tsted after char8in8: Total 2023 Total 2022 Leasing costs Depreciation of owned fixed assets Auditors remuneratlon 4,81)) 6,885 10,910 14,002 ANALYSIS OF sfAFF COSTS, TRUSTEE REMUNERATION AND EXPENSES, AND THE cosr OF KEY MANAGEMENT PERSONNEL Z023 2022 Wages & salaries Social security costs Pensions costs 1,724.278 149,289 66,501 1.940,068 1.545.256 125,805 64,787 1,735,848 Key management personnel The total amount paid to key management personnel for thelr seNlces to the charity durinB the year totalled £217,336 {2022: £183,5981. Trustee rernuneratlon and related party transartions No remuneration was pald to the trustees during the year ended 31 March 202312022: none). io. STAFF NUMBERS The average number of employees analysed by funrtion wa5 as follows: 2023 No 2022 Dlrect Support 69 13 82 73 32

TR05 GYNNAL PLAJ4T NOTES TO THE FINANaAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 ii. TANGIBLE ASSErs Freehold Property property Improve equlpment ments Plant & machinery T￿al At l Aprll 2022 Dlsposals At 31 March 2023 212,942 43,248 1212.942) 143,248) 25A39 11,812 293,841 (256,190) 37,651 25.839 11.812 Depreclatlon Atl April 2022 Charge for the year Eliminated on disposal At 31 March 2023 80,929 710 {81,6391 4,328 361 {4,689} 24902 937 11.812 121,971 (86.328) 37,651 25,839 11.812 Net l)ook value 31 March 2023 31 March 2022 132,013 38,920 937 171,870 12. INVESTMENTS 2023 2022 Market value 1st April 2022 Additions to investments at cost Disposals at carryin8 value Net gain/llossl on ￿valUation Cash account rnovemenl Market value as at 31 March 2023 275,345 319,966 {71,907) {27,677) 408,293 904,020 262,186 53,757 {52,0781 9,747 1,733 275,345 Listed investments Cash in Portfollo Market value as at 31 March 2023 487.534 416,486 904,020 267.149 8,196 275,345 Historical value a5 at 31 March 2023 901,484 250.041 13. DEBTOR5 2023 2022 Trade debtors Prepayments and accrued income 909,172 103,027 1.012,199 1,034,194 150,097 1,184,291 33

Tros GYNNAL PLANT NOTES TO THE FINANCIAL ￿ATEmENTs FOR THE YEAR ENDED 31 MARCH 2023 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Trade creditors Soclal securlty & other taxes Accruals and deferred income Other Cfeditor5 Pension deficit contributions 40.862 43,603 564,847 30,685 37,803 717.81YJ 66,620 40,013 625,298 18,425 36,684 787,040 Deferred income Ca￿ted forward for use in 2023123 amounts to £534,925. The reason for the deferral being, that the conditions to enable the grant to be fully utilised have not been met. 2023 2022 Balance as at 1st April Income recelved in the year Released to income Balance as at 31 March 589,793 449,348 2.130,810 2,511.392 {2.185.678) 12.370.947 534,925 589,793 15. CREDITORS: AMOUNTS FALUNG DUE AFfER MORE THAN ONE YEAR 2023 2022 Pension defieit contributions 5.248 5,248 42,405 42,405 Penslon deflclt contributlons: The company participates in a multi-employer pension scheme. The scheme is a defined benefit scheme in the UK, as it is not possible for the charity to obtain sufficient information to enable it to account for the scheme as a defined benefit scheme it therefore has to account for the scheme as a defined Contribution scheme. The amount reco8nised in the financial ststements is the net present value of the deficit reduction contributions payable under the agreement that relates to the deflcit. See note 22 for fvrther detail5. The amounts repayable are as follows: 2023 2022 Repayable within one year Repayable within two and five years 37,803 5,248 43.051 36,684 42,405 79.089 34

TROS GYNNAL PLANT NOTES TOTHE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCII 2023 16. RESTRICTED FUNDS Balance at l April 2022 Balan￿¥t 31 March 2023 Income Expendlture Transfers Projerts." Anglesey Parental Advocacy Armed Forces Covenant Asylum Ad hoc AVOW Winter Pressures Fund AVOW/BCUHB Winter Pressures Fund Big Lottery Asylum Big Lottery Voices in a Foreign Land Bridgend FGM Bridgend Participation Buttle UK CAIS Change in Step Innovation Fund Carers Support Innovation Carmarthen Advocacy Ceredigion JLSCB Clinks Grant Criminal justi￿ race equality-TA Conwy TA Co-Productlon grant CVSC MHLD- Conwy CVSC Winter PresSu￿S Fund Cwm Taf Actlve Offer Cwm Taf Advocacy Cwm Taf IV Services DVSC Winter Pressure5 Equipment DVSC Winter Pressures Fund Esme Fairbairn EU Settlement Scheme Funding FLVCIBCUHB Winter Pressures Fund Gwynt Y Mor Uythyr Cynnig Saesneg Mantell Gwynedd Winter Pressures Fund Mid & West Wales Active Officer Mid & West Wales Advocacy Mid & West Wales Health Mid & West Wales IV Setvlces Mid & West Wales Particlpatlon Mld and West New Advocacy MOF Moondante Communlcatlon Passports 7,479 3,750 45,024 1,250 (11.2291 137h14) (191) (942) 7,610 1,059 925 17 1.616 30,232 6.988 (1.508) (99A40) (1,962) (244,369) (944) (171 91 53,91Z 5,026 i23,￿0 244.369 206 206 5,465 5,350 497 128 (5,350) 497 128 2,951 24.030 2.697 5,259 838 7,526 147.232 616 835 321 15 766 871 2,951 25,058 2,697 3,613 838 20,432 175,878 44.850 I43￿22) 11,6461 15,429 286,219 2.342 12,523) {257,573) {2,374) 1425) 11721 (151 (101,6481 410 149 IIXl,882 871 4,427 30.( (25,573) {72 874 441 511 2.080 17,572 441 511 10,408 3,600 12,347 342,795 17,807 (10,408) (3,134) 112,347) (352,1971 (170071 17,572 4,851 11,687 2.376 2A75 2,285 30,(KM) 30,000 35

TROS GYNNAL PLANT NOTES TO THE FINANCIAL STATEMENT5 FOR THE YEAR ENDED 31 MARCH 2023 16. REsfRicfED FUNDS Icontlnuedl Balance at l Aprll 2022 Balance at 31 March 2023 Income Expendlture Trdnsfers NCC Interpreter Grant- TA North Wale5 Advocacy- NASA NWCRS Chlldren in Need Parental Advocacy Pembroke Advocacy Pems Parental AdvocaLry PeopSe's Postcode Lottery Powys Advocacy SeNice RAFEP RCT Parental Advocacy Project Separatin8 Families- Pilot Sglliau SSSG St Martins in the Field- TA Steve Mor8an-TA TArr TATh Ad hoc Travelling Ahead Travelling Ahead National Forum 2018- Big Lottery Visitin8 Advocacy Proposal VP4 WCVA Parental Advotary WCVA Participation Western Bay Advocacv WG Intlusion ARP WG Travelling Ahead Winter Pressures Grant- TA Wrexham Getting Work Readv 2,0 51,689 181 51,495 85 17,777 452 2,351 40,810 10.500 5,000 160,640 556 loo.000 773 3,680 3.606 12.881 (lo￿} 1355,110) 394,728 91.307 {81 34.013 ii.oii (67,999) 39￿06 117.777) 452 2,351 40,810 {10.5001 5,000 (163,048) 556 43,399 773 4,930 3,601 15,170 156.601) 129,407 (128,157) (5) (177.961) 180,250 12,173) (1,898) (36,890) (9,271) 727 30,478 25,610 40,723 794 37,636 21,790 12,000 62,500 12,498 11.413) 37,496 812 37,636 2,149 2,894 765 1,222 859,910 36,367 138,516} (1,252) 1487) 1,642 278 1,222 750,112 2,159,233 12,265,242) (3.789 Prole¢ts This relates to monies received from 8rant funders who have specified that the income and expenses associated with the grant must be accounted for separately and any under spends should be repaid to them. Otherwise. the income re￿IVed ha5 been accounted for as unrestricted funds. The transfers to the general purpose fund represents projects which have ended and are not repayable to funder5. Transfers to restricted funds represents Tros Gynnal Plant's contribution to the project. 36

TROS GYNNAL PLANT NOTES TO THE FINANCIAL STATEMETrirs FOR THE YEAR ENDED 31 MARCH 2023 16. REsfRicfED FUNDS (contlnued) vi Balance at l April 2021 Balance at 31 March 2022 Income Expendilure Transfers Pmjects.. Anglesey Parental Advoca Armed Forces Covenant Asylum Ad hoc AVOW Tackling Food Poverty and Addressing Food Insecurity AVOW Winter Pressures Fund AVOWIBCUHB Winter Pressures Fund Big Lottery Asylum Bi8 Lottery Voices in a Foreign Land Bridgend FGM Buttle UK CAIS Change in Step Innovation Fund Carers Support Innovatlon Carmarthen Advocacy Ceredigion JLSCB Clink5 Grant Criminal Justice race equality- TA Conwy TA Co-Production grant CVSC MHLD- Conwy CVSC Winter Pressures Fund Cwm Taf Active Offer Cwm Taf Advocacy Cwm Taf IV Seryices DVSC 109 DVSC Winter Pressures Equlpment DVSC Winter Pre55ures Fund Esme Fairbairn EU Settlement Scheme Fundlng FLVCIBCUHB Winter Pressures Fund Hillside Llythyr Cynni8 Sae5ne8 Mantell Gwynedd winter Pressures Fund Mld & West Wales Active Officer Mid & West Wales Advocacy Mid & West Wales Health Mld & Wesl Wales IV Services 7,500 59,121 540 1211 159,1211 15401 7,479 11,0001 14,0751 925 17.3841 {86,5571 13.CK121 1208.8911 1,616 30,232 6,988 116,789 9.990 5,195 203,696 206 5.465 5,465 5,350 497 128 9.153 (3,8031 497 128 4,010 57,850 (1,0591 138,2001 2.951 24.030 2.697 5,259 838 7,526 147,232 616 4.380 2,697 io,oco 5,000 7,030 266,811 1,288 5,061 1.900 5,(KJO 14,7411 14,1621 15,8921 1199.2991 11,2881 (5,0611 {1,0651 {4,6791 {1.7481 1141.6681 14,129} 6.388 79,720 616 835 321 15 766 871 1.763 142.434 5,000 3,512 13,5121 10.000 19,126) 874 5,000 14,559) 441 511 2,080 17,572 511 2,080 7,631 2,344 12,590 {2,6491 14.7201 2,376 37

TROS GYNNAL PLANT NOTES TO THE FINANCIAL STATEMENT5 FOR THE YEAR ENDED 31 MARCH 2023 16. RESTRicfED FUNDS (contlnuedl revious continued or Balance at l April 2021 Balance at 31 March 2022 Income Expenditure Transfers Mid & West Wales Participation Mid and West New advocacy NAPCPM National Lottery-TA NCC Interpreter Grant-TA North WalesAdvocacy- NASA NWCRS Chil¢Jren in Need Parentsl Advocacy Pembroke Advocacy Pems Parental Advocacy People'5 P05tcode Lottery Powys Advocary Service RAFEP RCT Parental Advocary Project Separating Families- Pilot Sgiliau SSSG St Martin5 in the Field- TA Steve Morgan- TA TA TATh Ad hoc Travelling Ahead Travellin8 Ahead National Forum 2018- Big Lottery Visiting Advocacy Proposal WCVA Parental Advtxacv WCVA Particlpatlon WCVA Participation WCVA Support Services Westem Bay Advocary WG Inclusion ARP WG Travelling Ahead Wlnter Pressures Grant- TA Wrexham Getting Work Ready 3,268 42,249 6,900 18,244 14.511 315,689 112,9281 1346,2511 16,9001 154.494} 4,851 11,687 36,250 2,000 51,689 181 51,496 85 17,777 452 2,351 40,810 10,500 5,000 160,640 556 Ico,000 773 3,680 3,606 12,881 97,332 12,424 5,250 85 297,263 3.553 50,OCKI 1342.9061 115.9851 13.7541 18.0(K) 11,977 12231 116,3161 4,791 2,351 40,810 10,5CK) 205,$49 144,9091 16341 1,190 100,(KKJ 952 11791 1137,8901 11,0891 1204,8261 141.570 2,350 180,601 2,345 37,106 394 12,CKY) 14931 12,2101 99 12,000 37,496 21,790 37,496 812 812 (23,2861 13371 {12,810) {33.668} 15,909 337 50,446 65 2,894 6,067 1,310 37.636 2.149 2,894 765 1.222 859.910 35,752 3,0(Xl 1.250 2.436,151 {2.235) 1281 12.071.979) 495,465 273 38

TROS GYNNAL PLANT NOTES TO THE FINANaAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 17. UNREsfRicfEO FUNDS Galn/Loss on Investment /P¢nslon Baknce at l April 2022 Balance at 31 March Income Expendlture Transfers Unrestrlrted General funds Designated funds Pension fund Total unrestrkted 594,257 172,331 179,089) 687,499 324,172 (241XKJ2) {27,8901 172.331 (172,331) 825.657 35,340 1205.662) 699 127,1911 143,050) 782.607 324,172 Designated funds Thi5 related to the freehold property at 12 North St￿et. Cardiff which was used as an administration base and office equipment. The property was sold in the year. Previous eor Goin/Los5 on Investment IPension Balance at l Aprll 2021 Balance at 31 March 2022 Income Expenditure Transfers Unrèstrictéd General funds Designated funds Pension fund Totsl unrestricted 611.599 178,755 1246,0151 544.339 122,259 1155,4991 9,747 6,151 16,4241 594,257 172,331 179.0891 687,499 40,848 1114,6511 126,078 135,825 122,259 12731 39

TROS GYNNAL PLANT NOTES TO THE FINANaAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 18. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unre5trirted funds Deslgnated fvnds Restrktsd funds Total 2023 Investments Net current assets Long tem penslon Ilabllltv 904,OZO 1116.165) 15.2481 782,607 904.020 633,947 (5,248) 1,532,719 750,112 750,112 Prevlous eor Unrestrlcted funds Deslgnated funds Restrlcted funds Total 2022 Tanglble flxed assets Investment5 Net current assets Long term pension liability 171,870 171.870 275,345 1,142,599 142.405) 1,547.409 275,345 282,689 142,4051 515,629 859,910 171,870 859,910 19. FINANCIAL INSTRUMENTS 1023 2022 Carrying amount of financial a55ets Investments measured at fair value 904,020 91)4,020 275.345 275,345 20. UABIUTY QF MEMBERS The charity is limited by guarantee. not having any share capital. the word limited being omitted from its name pursuant to a licencefrom the Department of Trade. Each member ofthe company Is liable to a maximum of £1 in the event of the winding up of the charlty and is not entitled to any share in the assets ofthe company. At 31 March 2023 the￿ were 712022: 61 members of the charlty. 21. OPERATING LEASING COMMITMENTS At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, whlch fall due as follows.. 2023 2022 Expiring." Less than one year Between two and five years 4,8(Kl 14,426 19,226 4,800 19,21J) 24,0(J) 40

TROS GYNNAL PLANT NOTES TO THE FINANCIAL STATEME FOR THE YEAR ENDED 31 MARCH 2023 21 PENSION SCHEME TPT Retlrement Solutlt)n-Scottish Voluntsry sector Pension Scheme The company participates in the scheme. a muki-employer scheme which provides benefits to some 102 non-a550clated employers. The scheme is a defined beneflt scheme In the UK. It is not POS5ible for the company to obtsin Suff￿lent Informatlon to enable It to account for the scheme as a defined benefit scheme. Therefore it accounts for the Scheme as a defined contributlon scheme. The schemels subject to the funding legislation outlined in the Pensions Act 2004 whlch came Into force on 30 December 2005. This, together with documents issued by the Pensions Regulator and Technlcal Aduarlal Standards issued by the Financial Reporting Council, set out the framework for fundlng deflned beneflt occupatlonal pension schemes In the UK. The scheme Is classffied as a 'last-man standlng arrangement,. Therefo￿ the company is potentially liable for other participating employers, obligatlons If those employers are unable to meettheir share of the scheme deficit following withdrawal from the scheme. Parttclpating employers are legally required to meet their share of the xheme deficit on an onnuity purchase basis on withdrawal from the scheme. A full actuarial valuation for the scheme was carried out with an effective date of 30 september 2020. This actuarial valuation was certified on 21 December 2021 and Showed assets of £153.3m, liabilities of £160.Om and a deficit of £6.7m. To eliminate this funding shortfall, the trustees and the participating employers have agreed that additlonal contrlbutions wlll be paid, in comblnatlon from all employers, to the scheme as follows- Deflcit COntrib￿lor From l Aprll 2022 to 31 May 2024: £1,473,969 perannum (payable monthly and increasing by 3% each year on I. April} Some employers have agreed concessions (both past and presentl with the Trustee and hove contrlbutlons up to 28 February 2034. Note that the scheme's previous valuation was carried out with an effettlve date of 30 September 2017. This valuation showed assets of £120,Om. liabilities of £145.9m and a deficit of £25.9m. To eliminate this funding shortfall, the Trustee asked the participatin8 employers to pay additional contributions to the scheme as follows: Deficlt Contrlbutlons From l April 2019 to 30 September 2026.. £1,404.638 per annum (payable monthly and increasin8 by 3% each year on I" April) From l Aprll 2019 to 31 March 2027,. E136,701 per annum (payable monthly and increasin8 by 3% each year 41

TROS GYNNAL PLANT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 PENSION SCHEME (continued) The recovery plan contributions a￿ allocated to each participating employer in line with their estimated share of the scheme liabilitie5. Where the scheme Is In deficit and where the company has agreed to a deficlt fundin8 arrangement the company recognises a liability for this obligation. The amount recogni5ed is the net present value of the deficit reduction contrlbutlon5 payable under the agreement that relates to the deficit. The present value is calculated usin8 the discount rate detailed in these disclosu￿$. The unwindlng of the discount rate is ￿Cognised as a finance cost. Present Values of Provlslon 31 March 2023 31 March 202Z 31 Ma￿h 2021 {£$) {£$) 79,089 246,015 Present value of piovision 43,051 Reconclliation of Openlng and Closlng Provlslons Year Endlng 31 Mar¢h 2023 {£s) 79,OB9 1,363 136,702} Year Endlng 31 March 2022 l£sl 246,015 1,932 142,7801 Provlslon at stsrt of perlod Unwinding of the discount factor {interest expense) Deficit contributlon pald Remeasurements- impact of any change In assumptlons Remeasurements- amendments to the contribution schedule Provision at end of perlod 16991 11.1811 (124,8971 43,051 79m9 Income and Expenditure Impart Year Endln8 31 March 2023 {£s) 1,363 Year Endin8 31 March 2022 (£5} 1,932 Interest expense Remeasurements- Impact of any change In assumptions Remeasurements- amendments to the contributlon schedu5e Contributions paid in respect of futu￿ servlee C05t5 recognised in income and expenditure account {6991 {1.1811 {124,8971 *lnclude5 defined contrlbutlon schemes and future service contributions li.e. excludlng any deflctt reductlon payments) to defined benefits¢hemeswhi¢h are treated as deflned contributlon scherne5. To be completed by the companv. 42

TROS GYNNAL PLANT NOTES TO THE FINANaAL 5fATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 PENSION SCHEME (continued) Assumptlo 31 March 2023 % perannum 31 March 2022 % per annum 31 Mar¢h 2021 % per annum Rate of dlscount 0.86 The discount rates shown above are the equivalent Single discount rate5 which. when used to dlscount the future recovery plan contributions due, would give the same results as usln8 a full AA corporate boThJ yleld curve to dlxount the same recovery plan contrlbutlons. The followlngschedule detslls thedeflclt contrSbution5 agreed betweenthe companyandthe scheme at each year end period: Deficlt ContrIb￿10Th5 Schedule Yèar endlng 31 March 2023 31 Mar¢h 2022 31 March 2021 (£s) (£s} 37,803 42,780 6,490 44,064 45,386 46,747 48,150 24,797 Year I Year2 Year 3 Year4 Year 5 Year 6 36,702 37.803 6,490 The company must recognlse a Ilabillty measured as the presentvalue of the contributlons payable that arise from the deficit recovery agreement and the resulting expense in the income and expenditure account i.e. the unwinding of the discount rate as a finance cost in the period in whlch it arises. It15 these contribution5that have been used to derive the Company's balance sheet liability- THE CHILDREN'S SOCIEfi WELSH ENDOWMENTS-THE EDWARD NICHOLL TRUST The charity benefrts from an endowment fund, The Edward Nicholl Trust, ertablished with monie5 from the Children's Society. The fund is held by a third party and a proportion of the income from the fund will be unrestricted income to Tros Gynnal Plant. RELATED PARTY TRANSACTIONS There V￿re no relatsd party transactions that occurred in the current or previous year. 43

TROS GYNNAL PiANT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 1023 25. REC(hNCIUATION OF NET INCOME/{EXPENDITURE) TO NEf CASH FLOW FROM OPERATING ACTivmES ZQ23 2022 Net incomel(expenditure) for the reportlng perl(xl 115,389) 381.527 AdJu5tmentsfor.' Depreciation charges Dividends. Interest and rents from Investments Fair value lgainsll105ses on investments Gain on disposal of fixed assets Artuarlal penslon scheme adlustment Ilncreasel/decrease in debtors Increase/ldecreasel in creditors Nét cash provid•d byl(used in) operatln8 actlvltles 6.885 16,0471 19,7471 110,768) 27,890 (191A75) 699 172,092 (106,3971 1121,3401 126,078 1746,2481 {47.507} 1295.058} Amlysls of Cash and Cash Equlvalents Cash in hand Cash in investment portfolio Totsl Cash and Cash Equivalents 339,548 416,486 756,034 745,348 8,196 753,541

TROS GYNNAL PLANT NOTES TOTHE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 2& COMPARATIVE sfATEMEMf OF FINANaAL ACTIVITIES Total funds 2022 Unrestrlcted funds Restrlcted funds Income and endowments from: Donations and legacie5 Charitable activities Investments Trtallncome and endowments 39,971 76,241 6.047 122,259 i.OQK) 2,435,151 40,971 2,511,392 6,047 2,558,410 2,436,151 Expenditure on: Raisin8 funds Charitable activities Total expendfture 4,734 109,917 114,651 4,734 2,181,896 2,186,630 2,071,979 2,071,979 Net gt7ins/flossesJ on investments Net Incominq/(outqolng) resources befvre transfr 9,747 9.747 117.355) 364,172 381,527 Actuorlal odjustment on deflned penslon scheme 126,078 126.078 Tronsfrrs Gross transfers between funds Net movement infvnds 12731 143,160 273 364,445 507,605 Reconciliation of Fund5 Total funds brought forward Totalfvnds carrfedAorwan* 544,339 687,499 495,465 859,910 1,039,804 1,547,409 45

TROS GYNNAL PLANT DEfAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023 2023 2023 2022 2022 Income: Project grants recefved Independent care providers Donations received Sale of assets 185,678 43.314 12027 191A75 2,465,241 46.151 8,102 2A33394 2,519.494 Interest Rereived Edward Nlcholl Fund interest Interest 39A43 10,768 32,869 6,047 50.111 483A05 38.916 2,558,410 E¥pendlture: Wages Sodal securlty Pension fund costs Dlrert prolert costs Telephone Printing postage & stationery Recruitment Insuran Travel & hotel Volunteer expenses Personal Guardian u￿nces/CRB checks Repairs & renewa15 Resource costs Welfare cleaning & 5undries Welsh translation Audltors remuneration Professlonal fees Computei 50ftware and replacements Bad debt Subscrlptlons Subslstence Training costs Rent Rates & water Llght & heat Bank charBes Grant repayment Investment fees Depreciation- Freehold property Property cost of disposal Pension defiat recharge Investment lossesllgalnl Pension Scheme movement 1,797,650 148,756 66.468 109.267 66,299 21.944 5,215 IIW2 65A41 1.658 1,621.308 128,912 64,745 111,872 45.627 17.208 7,135 9.341 27.831 354 2,716 8.507 1,083 1,343 11,366 10,910 2,537 67,IJ07 1.141 1.708 26.271 57,576 1.114 962 489 6,326 14,029 1,639 3,768 2,615 634 2,634 6,885 540 6.296 19.7471 1126,0781 1,775 7,749 25,OOZ 90 17AOI 075 4,203 6226 27,890 1699) 12,498,095) 114,6901 2,050,800) 507.605 Net operatlnB surplusl{deficltl Thls page does not form part of the Statutory financial statements 46

Company re8irtratlon number: 04422485 Charity regi5tratlon number: 1099878 TROS GYNNAL PLANT Workln8 Name TGP Cymru IA company Ilmtted by guarantee and not havln8 a share capitsl) REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Azets Audlt Services Chartered Accountants & Statutory Auditors Ty Derw Lime Tree Court Cardiff Gate Business Park Cardiff CF23 8AB

TROS GYNNAL PLANT CONTENTS Report of the Trustees 1-17 Report of the Independent Auditors 18-21 Statement of Financial Activities 22 Balance Sheet 23 Statement of Cash Flows 24 Notes to Financial Statements 25-45 The following page does not forni part of the statutory finandal statements Detailed Income and Expenditure Account 46

TR05 GYNNAL PLANT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 The trustee5 present thelr report and flnanclal statements for the year ended 31 March 2023. The financial Statements have been prepared in accordance with the accounting policie5 Set out in note I to the financial statements and comply with the charlty's govemlng document. the Companies Act 21XJ6 and "Accountin8 and Reporting by Charities.. Ststement of Recommended Practi￿ applicable to charities preparin8 their accounts in accordance with the Financial Reporting Standard appllcable in the UK ond Republic of Irelond {FRS 102} leffertive l January 2019)" OBJECTIVES AND ACTivmES & ACHIEVEMEtITS AND PERFORMANCE OBJEcfs, VISION & MISSION Tros Gynnal Plant's charltable alms as set out in the Memornndum and Articles of Association are: Objects To relieve children and young people who ore in materlol, physlcal, mentol or emotional need. To promote the sound odmlnistrotlon of the low relotlng to chlldren ond young pe￿on$. V15ion Our vision is a Woles where every childl young person or odult identifies and expresses their needs, has the confidence to occess 5ervice5 when they need to. 15 hoppy* ¥alued, enjoy5 Posltlve nurturing relotionships belongs and is loved. Mlssion To be the leading Woles bosed charity working with children. young people. fomilies ondcommunitie5. To provide services that t7re sen51tive to soclol, linguistic and cultural needs. To ensure children. young people.fumille5 and communltle5 have t7 5uy in decisions that affect them. To bring about chonge that wlllbenefit chlldren. young people. fomilles. communities andsociety os o whole. INTRODucfioN 2022-23 was a less challènging year In tem1s of Covld 19 and Its Impart but It still remained in focus and Tros Gynnal Plant, like all other organisations. adopted how it work5 and how we operate across Wale5, Our portfolio of seNices for children, young people and families has grown wlth the addition of Parental Advocacy and we look forward to continuing to deliver quality, effertive serwlces across sectors and throughout Wales. We celebrated our 20, Anniversary as a charlty with a soclal media campaign and event at Sbarc, our new premises with guests invited from along the Tros Gynnal Plantjourney over the last 20 years Including Welsh Government Ministers, current and former staff and trustees, third and ststutorysector colleagues and users of our servlces. Duringthe yearwe piloted and consulted on ourworkingfrom Anywhere Framework andfrom l April 2023 this became standard working practlce, allowln8 our staff a degree of Choi￿ over where they work from on a daily basis.

TROS GYNNAL PLANT REPORT OFTHETRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 We moved from our old. outdated Head Office premises to new purpose-built shared offlce Space wlth Cardiff University, which is proving beneficial in terms of networking and relationship building and offers flexibility for staff wanting to work from an office base. This yearwill see the retirement of our long-standing CEO and the transltion into the post of somebody new. We are confident that the new CEO will lead the organisation, with the support of Trustees and the Senlor Management Team, to develop and adapt, to ensure the sustainablllty of Tros Gynnal Plant and the continuation and expansion of our services. HOW OUR ACTMTIES DELIVER PUBLIC BENEFIT The scope of the organisation ha5 developed over many years to include work, not only with children and young people but also their families as tt was clear that for Some, the MO￿ effectlve change and positlve outcomes would only be achieved by a more hollstic famlly-based approach. All Tros Gynnal Plant services, whether with individual children or young people or famllles are free and delivered in Ilne wlth commlssioners or funders, guidelines, and compliment and work alongside statutory and other Services ensuring that we work in partnership not competition to maximise the reach and output of our own and other service providers. The portfolio of services provided by Tros Gynnal Plant ensures that the Trustees comply wlth the duty In section 4 of the Charities Act 2011 to have due regard to the Charity Commlsslon's published general and sub-sector guldance concerning the operation of the public benefit requirement under the act. STRATEGIC AIMS In the year ending March 2023 a new 5-year Strategic plan was adopted by the trustees and throughout this year Tros Gynnal Plant worked to the following strate8ic aims.. STRATEGIC AIM l. To establish quality services across Wales and to ensure that Tros Gynnal Plant develops as a leadin8 children's charity. 2. STRATEGIC AIM 2. To contribute to the development of policy and practice on children's rights issue5 at local, national and European levels. ensuring ihe voice of children and young people Is heard in the process. 3. STRATEGIC AIM 3. To develop training programmes and services which will improve understanding of children's rights issues and contribute to the standardisation. professlonallsm and quality assurance of advocacy and support services for chlldren and young people. 4. STrATEGIC AIM 4. To ensure that Tros Gynnal Plant has sufficient fundraising capacity to malntaln and develop its work on behalf of child￿n and young people and become less reliant on public fund5. 5. STRATEGIC AIM 5. To review and develop the organisation in order to ensu￿ that Tros Gynnal Plant is adequately structured to meet future demands and challenges. ACHIEVEMENTS AND PERFORMANCE 5trateglc Alm l- Servlces In the year ending March 2023 Tros Gynnal Plant worked with 2,000 Children and youn8 people including 18 unbom babies, 1,873 parents/adult family members and 285 famllles. Of those who responded to evaluation and feedback opportunities, 95% of service users reported that thev found the seNice they received helpful, while 86% of those who responded said that it had rnade a difference to thelr situation.

TROS GYNNAL PLANT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 Tros Gynnal Plant dellvered serv1￿5 bklin8ually in English and We15h and in 23 other languages Includln8 Kurdish Sarani. Kurdlsh Kumanjl. Kurdlsh, Badini, Pashto, Tigrinya. Oromo, Vietnamese, Sudanese Arabic. Arablc, Farsi, Dari, Turklsh, He￿ra. French, Portuguese, Czech, Polish, Russian, Slovak. Spanlsh, Romanian, Bulgarian, and Amharic. Tros Gynnal Plant dellvered the followlng servlces from Aprll 2022- March 2023: Independent Statutory Advocacyfor Looked After Chlldren Tros Gynnal Plant is the leading provider of Independent Ststutory thocacy in Wales, with Servi￿ level agreements with 13 Local Authorities ILA51. Tros Gynnal Plant's advocacy services work with children and young people to ensure their voices are heard In decision-making processes that impact upon their lives. Our Independent Professlonal Advocates support children and young people to attend meetings, write letters, speak to profession315 and foster carers, and strive to empower each individual by equipping them with knowledge and information they need- Includlng details about thelr rlghts and entltlements and a g￿ater understanding of statutory processes. Tr05 Gynnal Plant also provides specialist advocacy *Nices including Non-InstTurted Advocacy for Chlldren with complex needs and Ilmlted communlcatlon acmss the whole of Wales. Tr05 Gynnal Plant has an ongoing contract with Welsh Government to collate the statistics for the National Approach to Statutory Advocacy and the Actlve Offer of Advocary and Is now registered with the Care Inspectorate Wales for advocacy servlces and Is subject to inspectlon. In 2022123 Tros Gynnal Plant provided statutory advocacy seNlces to 924 chIld￿n young people helping them with over 2,387 issues. In addition, we provided the Artive Offer to 445 children and young people. Of those chlldren and young people providing feedback: 95% of young people said they found the service useful 81% of young people sald they now know more about their rights 88% of young people said they felt more included in decisions 91% said they would sjse the seNi¢e again. When explaining how advocacy made her feel more included in decisions, one young person sald: 'Because advocacyshowed me I should be,. When descrlblng how advocary made a difference to her situation, one youn8 person sald.. "Ifeel like I have o bit more 5Jy in the whole 51tuation. Being included in some meetings mokes mefeel like l um being heard out which is nice. Another Said: "lfrel confident about asking question5 Wlthout being scared to" ond .1 nowfeel confident when l join meetings with sociol seNices. I ct7n ask questlons os well." During thi5 year. we continued to develop our Non-instructed advocary provlsloned and we received some lovely feedback- '7hank youfor your report Samh. ft is on interesting reod and some goodpoints have been rtiised. It will be really helpful in informing his contortplon movingforward5 Qnd the observotions around hls confusion in interpretin9 emotions wereporticulorly helpful. Thanks agt7in.

TROS GYNNAL PLANT REPORT OF THE TRUSTEES FOR THEYEAR ENDED 31 MARCH Z023 Advocacy In a Health Settlng Tros Gynnal Plant provide advocacy to children and young people under 18 wishing to make representation, raise a concern. or make a complalnt In relation to NHS services. The provision of advocacy for health issues is in keeping with our wider advocacy and organisational ethos- that of worklng wlth chlldren and youn8 people to empowerthem to have a voice. Tros Gynnal Plant advocated for 109 children and young people to ralse a health-related issue. Parent Advocacy SeNlces Tros Gynnal Plant. as well as supportlng children and young people to have a voice. also supports parentlcarers to have a voice and to be inVo￿e￿ in planning and decision-making. We deliver an impartial and Independent advocacy seNlce for parents and legal guardian5 of children/young people in the child protection arena. acr055 Merthyr Tydfil, Ynys Mon. Pembrokeshire and Rhondda Cynon Taf. We also sUPPOrt ethnically diverse parents who are in receipt of 5UPPQrt from social services. Advocary support is focused. targeted and tlme Ilmited. We help parents/carers build resilien￿, improve their circumstances and create sustainable thange. We support parents to effectively navigate systems and understand plans, expectations and agreed actions put in place by the local authorlty, wlth the deslred outcome for parents/legal guardlans to be empowered to represent their own voice and not to become dependent on the service. Tros Gynnal Plant Parent Advocacy Services worked with 105 parents. During the year we employed a full- time manager to lead our parent advocacy projects. In addition to the above-mentioned projects, we were also able to facilitate a number of spot purchase requests from LA'S across Wale5. We feel our reputation in this area became Increasingly established and ￿c08n1Sed by professionals in local a￿hOritieS and the legal sector during the year, resulting in a steady number of spot purchase requests. We also engaged with CASCADE regarding research into the impact of parent advocary. CASCADE are worklng with our Merthyr projett and we supported with evidence gathering from staff and parents. A total of 37 parents agreed to be contacted by CASCADE. All parents in receipt of parent advocacy, who provlded feedback, shared feeling listened to and taken more seriously by professionals following advocacy 5UPPQrt. They said they had a better understandin8 of their rights and entltlements, they better understood the Child Protection process and felt more able to self- advocate in the future, Famlfy Group Meetln8s/Conlerences. Tros Gynnal Plant has been achlevlng positNe outcomes for familie5 by providing good quolity Family Group Meeting services to local authorities across Wales since 2000. Family Group Meetlngs are a way of making decisions about children by involving the extended family in the planning and decision-making process and can be used with any family where plans or deci55ons need to be made. This has proved particularly effectwe when working with famllles reslstant to other setvices and interventions. Farni￿ Group Meetings have successfully been used wlth famllles at all stages of inte￿entIon including those famllles Involved in both public and private law proceedin85. and have consistently achieved positwe outcome5 ft)r all involved.

TROS GYNNAL PLAKr REPORT OF THE TRVSTEES FOR THE YEAR ENDED 31 MARCH 2023 Tros Gynnal Plant is the largest provider of Famity Group Meeting Se￿IceS In Wales wtth contrdCt5 Wlth 5 local authorities- Bridgend, Merthyr Tydfil, Rhondda Cynnon Taf, Pembrokshlre and Neath/Port Talbot. In 2022-23 Tros Gynnal Plant had 248 new referrals for Family Group Meetings Involvlng 851 adult family members, 452 chlldrenlyoung people and 18 unborn babies Outcomes indude preventing chlldren golng Into care, ￿turning children home from care. creatin8 safe plans for children at risk, identifying alternatlve carerslplacements for thildren, facilitatin8 separated parents to make plans for their children. During the year, the RAFGM Team organSsed an Aftemoon Tea event Whe￿ family members, professionals and staff came together to celebrate the 5ucce55es and promote the RAFGM seNice. Representstives from Children's Services and Education were invited to attend along with Famlly Members, Albert Heaney (Chief Social Care OffKer for Walesl, Sarah Murphy MS and Tros Gynnal Plant Staff. Family Members shared their positive eXperien￿sof the FGM processand how it had helped them. Some of the famlly memberscontinue to support Tros Gynnal Plant and helped to develop and set up the 'Get Together Group, deslgned by and for family members that have accessed the service and had a FGM. The 8roup are given opportunitles to support wlth consultatlon work, partlclpatlon, Interviewing aNJ volunteering, Partldpatlon- Local Junlor Safeguardlng Boards and Brldgend Youth Volce Forum The Local Junior Safeguarding Board Safe Stars, part of the Mid and West Wales Regional Group called CADW, regularly engage with a group of 20 chlldren and young people. In 2022-23 young people from both Safe Stars and CADW partlclpated in an animation workshop and went on to produ￿ and launch an animation entitled "The Do's and Don'ts of Caring." This animation was launched at an event during National Safeguarding Week November 2022. The C4DW group have now been nominated for an accolade by Jake Morgan. Chair of Cysur Safeguarding Board. During the year, Tros Gynnal Plant tendered to facilitate a participation group linked to Corporate Parenting. The aim of the group is to allow young people to have a voice in the Bridgend Corporate Parenting Board, and to inform decisions by sharing their own experiences. The first Broup was held in December and between December and March the group was attended by 12 different young people during which they di5CUssed themes and areas important to them. They also decided on a name for the group Brid8end Youth Voice Forum" and along with the participation officer, planned what they would like to achieve over the next year. In this period, the group were consulted in the plannlng of the new Brldgend Corporate Parentlng strdtegy and We￿ involved in producin8 voiceovers for the launch of the plan which took place In April. The young people In the forum also chose the name for a new community residential home in Brid8end. When asked how they feel about being in the forum. young people told us "I love the group and the people in it. they all know how hard it can be being in care and leavlng care" "I feel my voice can make a difference.. and .1 always look fonwèrd and havlng thls group has saved me from deep depression" When asked what is important to them to inform group priorities, they told us "we are the experts and the ones in care or leaving care so should be ful￿ invofved" and "Other young people comlng into care will be happy and reassured I think that children and young people have been fully involved and not just the aéults sorting this stuff ouv..

TROS GYNNAL PLANT REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 MARCH 2023 Independent Wsltors Tros Gynnal Plant provldes care experienced children and young people with an independent vlsltor, someone to be their friend and to be there forthem. All independent visitors are volunteers and are matched with one child/youn8 person, and undertake a monthly actlvlty wlth thelr matched chlld/young person. In 2022-23, 20 young people We￿ supported by an Independent Visitof. During the year, we recrulted a volunteer coordinator to cover the Cwm Taf Margannwg and Mid and West Wales region5. The postholder works four days perweek and her oversight of two regions ha5 enabled a large amount of targeted awareness-ralsing to take place. During thi5year, the North Wales Independent Wisitor Service were able to establish and support five ongoing matches with young people placed In the area. These monthly visits have included activities such as trips to the beachi go-kartingi afternoon tea and even a mini golf session on the Great Ormel Both the young people and the volunteers have provided positive feedback on these monthly meetings, suggesting in one case that the befrlending relationship has helped the young person to build trust in a male role model again, acce55 more opportunities for exercise and improve self<onfidence. Communlcatlon PasSPOrt5 Tros Gynnal Plant provide Communication Passports to Children and young people with communlcation needs. Communication passports are comprehensive but portable documents produced with a chlld or young person, their family members and key professionals. They record information about a child or young person, which 15 key to supporting effective communication. This includes communication methods and tools employed to stimulate ¢ommunicatlon, informatlon about health and behavioural needs, likes, dislikes and Interests, whlch can be used as talking points by others when en8aging with the young person. Funding was secured from a new source for the 2022-2023 financial year- three wind fam) community funds operatlng In north Wales. This funding allowed for the creation of 30 new passports across Gwynedd, Con￿, Denbighshire and FlintshI￿. During the year we began researching a micr05ite for our communication passports order to make them available in digital format. We also established strong working relationships with a number of organisations across north Wales Includlng STAND (Stronger Together for Additional Needs and Disabilities) who said of our service- There is a very real need for this provision to enable some of our most vulnerable children and young people access to a tool that clearly enables their voice and needs to be expressed in a bespoke manner, that also ensures their voice is at the centre of its creation. We have referred a number of families and we have had nothing but positive praise and excellent feedback on their experience of working with this service.. sfAND Iwww.standnw.or81 Resldentlal Vlsltlng Advocacy RV Tros Gynnal Plant currently provide Resldentlal Visltlng Advocacy SeThices to 30 private residential homes and schools across Wales. Visitin8 Advocacy 15 a fortnightly or monthly visit to a residentlal home by a qualified and experienced advocate. The visit enables residents and/or pupils the opportunity to access independent advocacy support.

TROS GYNNAL PLANT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 Visiting Advocacy services Strive to achleve the followlng outcomes for chlldren and young people acce55ing the service: Advice and information on rights and entitlements Individual youn8 people have a voice in decision making Support for youn8 people to make complaints and representations Opportunities for young people to Influen￿ wider service provision, policy and practice through groups, forums and partlclpation opportunities. Indlvldual young people are supported or represented at revlewslmeetings. In 2022-23 Tros Gynnal Plant delivered Residentlal Visiting Advocacy services to 26 Independently Run and Local Authority Owned Children's Homes. These homes collectlvety accommodate over IIXI children and young people atanyone time. Last year we appointed a part-time Development Lead. Prevlously thts formed part of the Director of Advocacy Services remit but in order to develop the service, It was felt that a designated Member of staff was necessary to allow for the time it required. This addition has enabled the recrultment of two new private homes and three new staff. Gypsy Roma and Traveller Servlce - Travelling Ahead Travelling Ahead is a Wales-wide Tr05 Gynnal Plant service that enables Gypsy, Roma and Traveller communities (children, youn8 people and families) across Wales to access their rights. addre55 Inequolities and tackle discrimination. The service provides advice, 5UPPQrt and individual and communlty advocacy working alongside Gypsy, Roma and Traveller families on i55ues such as accommodation, sites, plannin& rlghts and accesslng se￿ICe5. We run youth forums. support to report hate crime and discrimination and we can offer training to improve servlces. The service has three themes: Advice and Advocacy Rights and Participation Tackling Discrimination The Gypsy Roma Traveller Servi￿ worked with 158 new individuals and averaged 250 per quarter throughout the year. Outcomes include supporting with planning applications and appeals. accessing fuel vouchers, facllltating communication with health and social seNices, supportin8 di8ital inclusion/access, supporting unpald carers 131 in totall, collaboratin8 With other organizations and community member5. and holding a celebration event. The EU55 Servlee The EUSS servlce Is an Inforniatlon and advlce Serv1￿ for EU Roma famllles Ilvlng In Wales to help them obtaln settled ststus followln8 the UK withdrawal from the European Union. The EUSS Service delivered weekly fac&t￿face clinics withln Newport and Cardiff and supported 518 Indivlduals and familles.

TROS GYNNAL PLANT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 Outcomes include 5UPPOrting individuals and families to collect evidence, submit applicatlons and obtaln pre-settled and settled status alongside providing advice, support and a55i5tance in horne 5angua8es. Refugee and Asylurn Programme This pan Wales project provides an independent advocacy. rights and participation Service to youn8 refugees and asylum seekers to: Enable Asylum Seekers to understand their Rights and be supported Empower Asylum Seekers & Refugees to enBage In partlclpatlon and be advocates for themselve5 Ensu￿ professionals understand the needs of the asylum Seekers they work with and thelr role in contributing to a Wales where ri8hts are enloyed Inform and influence public understanding about asylum rights and the benefits of welcomlng people In need In Wales Promote & facilitste engagement in volunteering opportunltles The Asylum Rights Programme worked with over 350 youn8 people. Provlded advocacy and mentorin8 to 230 youn8 people, and 123 young people attended participation events and attivitie5. One of these young people is a member of the Welsh Youth Parliament and the servlce continues to support them in this role. Outcomes include supporting youn8 people to have their volces heard and be taken seriously. building confidence and resilience and reducing Isolationi promoting friendships and enhancing wellbeing. Restorative Engagement Veterans Servlce The Restorative Engagement Veteran5 Service developed a new model for working with Veterans suffering PTSD and their Families in partnership with Veterans NHS Wales. The service promotes sustainable personal growth and family stability through restorative, person-centred. whole family therapeutic interventions that help build solution-focused thinking and p051tive communication skills. The servlce provldes tallored support to help Indlvldual family member5 identify their need5 and understand perspectives, help manage family conflict and identify solutions through provision of restorative family meeting5. Psychoeducation 15 provided to help famllles navSgate the realities of mental health difficulties, such as PTSD, and famllles are supported to engage with appropriate 5ervice5. In 2022-23 the service worked with 19 famllles Invofvlng 86 Indlviduals, delfvered 11 workshops on Restorative Engagement for external agencies and 27 workshops on communication and manaBin8 Conflict for famllles. Outcomes include supporting veterans and partners to; engage rn0￿ ¢onfi(iently with other services including social services- to agree action plans re co-paTentln8 where parents had separated; work through difficulties and set and achieve reallstic goals,. providin8 safeguarding advice and support to another Armed Forces or8anisation following a disclosure of domestic violence.

TROS GYNNAL PLANT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 Team Around the Tenancy The Team Around the Tenanry ITAtT) is an innovative project funded by We15h Government and St Martln in the Field to deliver a seThice to young people who are experiencing dlfflcultles with their housinglaccommodation in North Wales TAtT provlde: An opportunlty for youn8 people to Increase and learn new skills, knowledge and sUPPOrt network5 that they need to sustaln thelr home. both now and in the future. In particular, the seThice tar8ets youn8 people aged 1&25 who: Are in a new tenancy Risk losing thelrtenanry o Have105t a tenancy Present as homeless Service co-ordlnatlon and key-worklng Housing Advocacy Mentoring with the aim of integrating youn8 people into local services and activities Counsellin8 Restorative Approaches Family Group Meetings ITAtT Meetin851 Confllct resolution with landlords or neighbours In 2022123 the servlce worked with 115 young people and delivered 504 support 5e55ion5 and 201 wellbeing sesslons. A focus 8roup of young people who have used the servlce has been set up to look at youth involvement in research around housing service5. The group will develop ways of researching and plan attNitie5/workshops to gather the information and then decide how they want to disseminate the informatlon. Outcomes include addressing housing need, rent arrears, help setting up utilitie5. applylng for DAF and crisi5 grants. SUPPOrt challenging housing deci5ion5. applying for benefit5. PIP applications. support wlth mentsl health and accessin8 mentsl health services. Sgiliau Service Newport In October 2021 Tros Gynnal Plant 8ained UK Community Regeneration Funding to provide a Serv1￿ In Newport to support Young People not in Education or Employment to gain skills to be able to enter Trainlng or Education. The service called Sgiliau (Welsh for skills) was launched in the summer of 2021 and worked with 49 young people. many who were suffering anxiety following the Covid Pandemic. Unfortunately, Tros Gynnal Plant was not successful In obtalnlng contlnuation funding Ino non-council projetts receSved contlnuatlon fundlngl for Sgilllau and the 5ervlce came to an end in April 2023. Partlclpatlon The involvement of chlldren. young people and adult family members In the development and delivery of Se￿ICe5 we provide and in the development and dellvery of external services, is an essential part of Tros Gynnal Plant. A plt Participation development Lead Is funded centrally to coordlnate partlcipation across the organization and promote participation opportunitie5 including training for stsff and external professionals. In 2022-2023, Our Particlpation Development Lead engaged with 85 young people and 114 professlonals.

TROS GYNNAL PLANT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 Outcomes include supporting the Junlor LSCB In Mld Wales,. undertaking a Welsh Government funded study looking at the transition for young people from CAMHS to AMHS- obtaining the Participation Standards kite mark forTros Gynnal Plant: delivering Participation training internally and extemally,. promotlng partlcipation and attending workshops on en8a8ement and partlclpatlon. Strategie Aim 2- Policy Tros Gynnal Plant's Chlef Executive Officer 15 a member of the Children in Wale5 Non-Government Organi5ation NGO Directors, Group, working alon8side Barnard05, Action for child￿n. NSPCC, save the Children and Children in Wales. Tros Gynnal Plant is also a member of the Children in Wales NGO Policv Officer's Group. Tros Gynnal Plant attends and gives evidence to the followlng Senedd Cross Party Groups: Race and Equalitles, Children and Families, Children in Our Care, Veteran5, Hou5ingi Fuel Poverty and Policing, with the aim of engaging in dialogue with Senedd Member's and Ministers on behalf of our seNice users. The Chief Executive Officer is the chair of the Children and Family Court Advisory and Support SeNice ICAFCASSI Management and Performance Committee. This is a public appointment with a seven-year term of office. In addltlon, Tros Gynnal Plant's senior management team have membership of numerous local and national, voluntary and Statutory forums to ensure that Service users are enabled to take part in consultations and influence policy in relation to services that affert them. The Chief Executive Officer 15 also the chair of the All-wales Advocacy Providers Group which, supported by Children in Wales, meets quarterly to discuss advocacy across the sectors. The Director of Advocacy Services is a member of the Natlonal Advocacy Forum which meets twice per year to monitor children's ststutory athiocacy provision across Wales, in line with the National Approach to Statutory Advocacy. Tros Gynnal Plant is commissioned to collate and share the All-wales advocacy statistics on behalf of Welsh Government. The statistlcs are presented to the National Advocacy Forum for consideration and discussion. Tros Gynnal Plant undertook a consultatlon funded by Welsh Government with young people - CAMHS to AMHS to understand young people's experience of the transltion from child to adult mental health services and influence policy in relation to those services. Strateglc Alm 3- Tralnln8 Under the Re8iStration and Inspection of Soclal Care Wales Act120161. Tros Gynnal Plant is regi5teRd with Care Inspectorate Wales as an advocacy provider. A requirement of the registration is that relevant staff are trained in their role as Independent Professional A(fvocates. Tros Gynnal Plant also provides trainlng to all other staff within the organisation. During 2022-23 we delivered training and supported staff to achieve Induction, Safeguarding, Non-lnstruded Advocacy, Understanding Advocacy, Lone Workln& Restorative Engagement, Family Group Conferencing and GDPR, as standard. In addition, the Leaming and Development department facilitated Practice Exchange and Management Development sessions across the organisation. Tros Gynnal Plant also delivered training to Staff and volunteer5 from outside of the organization includlng voluntary sector. statutory sector and foster carers. 10

TROS GYNNAL PLANT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 The Understanding Advocacy training for Independent Professlonal Advocates Is accredited by Agored Cymru. Tros Gynnal Plant is an accreditation centre for Agored Cymru therefo￿ is approved by Agored to dellver approved tralnlng on thelr behalf, that Is audited to ensure It meets quallty Standards. Strategk Alm 4- Fundralslng As part of our Fundraisin8 Strategy, we developed a Fundraising, Marketlng and Communlcation plan to ralse the profile of the organisation across social media platform5. We employed a Communications Assistant on part-time basis who had previously worked with us as part of the UK Government Kick-start scheme. Our strategy identified that Tros Gynnal Plant needed a g￿ater presence both on social media and amongst the general public rffundraising income was to be maximized. It Wa5 therefore agreed by senior management that for this year the focus would be on brand maximization. Re8ular social media posts appeared acro55 multiple platforms throughout the year with a major push for the 20, Anniversary of Tr05 Gynnal Plant. A Im)ankyouThursday campaign saw us highlighting and thanking major donors and funders. The Supported Gfvlng platform was utlllzed alongslde QR codes to generate additional Income. Strateglc Alm 5- Revlew of Organlsatlon Durin8 the year we monitored and evaluated the effectivene55 Qf the revised Tr05 Gynnal Plant Senlor Management Group which Consist5 of CEO, Director of Support Services. Director of Advocacy Servlces and Direttor of Family Services. A business case was presented to Trustees for the continuatlon of the cuf￿nt structure until the retirement of the CEO in June 2023, at which point a revised Structure would be implemented. The four members of the Senior Mana8ement Group are responsible for all aspects of the day-l04ay management of the organisatlon Including rlsk management, Health and Safety, financial planning, monitoring and management. safeguardin& GDPR, IT. IT security, policy development. implementation and review, fundraising, bid writing, service delivery and contract management. A review also took place of the Head Office support service and it was feltthat additional capacity was needed wtth Finance and HR support with a business case presented to Trustees to recrult, In the first instance. a temporary administrator wlthln the Flnance department FINANCIAL REVIEW Income for the year was £2.48m down from £2.55m in 2022. Expenditure for the year v￿5 E2.47m up from £2.18m in 2022. The overall deficit for the year was £14.690 {2022: surplus £507,605). after reallsed and unrealised losses on investments) and defined benefit pension scheme valuations. The unrestricted surplus was £91.319 which included a profit on the sale of the fixed assets of £191,475 and restricted deficivspend of £106,009. Tros Gynnal Plant raised much of its income in 2022123 throu8h grants from Local Authority Service Level A8reements, grant funding, Welsh Government, and trust funds. The trustees a￿ determined that Tros Gynnal Plant should continue to develop additional forms of income, including community and corporate fundraislng. 11

TROS GYNNAL PLANT REPORT OF THE TRUSTEES FOR THE YEAR Et4DED 31 MARCH 2023 Inv The policy of holding money on deposit has not produced a signlficant income because interest rates are low. Trustees reviewed this policy to determine whether a more advantageous return can be achieved whilst continuing to take a low risk, prudent approach. Tros Gynnal Plant invested E500k of reserves during November 2018 in an investment PDrtfolio. During the final quèrter of 2019-2020 thls Investment was monitored closely due to the Covid-19 pandemic and the resulting effect on the stock market. The decision was taken to withdraw half of thi5 investment due to the plummeting value. That said £250k was retained wlthin the Investment portfolio with the value of the investments at 31 March 2022 at £275,345. Further investment wa5 made followin8 the sale of fixed assets with the balance at 31 March 2023 at £904,020. eserv Tros Gynnal Plant ha5 been endeavourin8 to create a fund of free reserves in line with Charity Commission guidance i.e. a sum sufficient to allow for the wlndlng up of the organisation should that be necessary; this is estimated to be approximately £500,C￿. The designated fund. whlch represented Investments In fixed assets, was released in the year on the sale of the charit￿5 fixed a55ets. Free reserve5 available (excluding penslon deftdt Ilabllityl were £825,65712022: £594,719). nsion Sch Tros Gynnal Plant participates in the Scottish Voluntary Sector Pension Scheme ISVSPSI. The Committee of the SVSPS declded to c105e the SVSPS to future accrual of benefit with effect from l April 2010. Tros Gynnal Plant has been notified by The Pensions Trust of the estimated employer debt on withdrawal from the Plan. based on the financial position of the Scheme as at 30 September 2017. Full provislon for the agreed deficit payments of £674.CNXI was provided as a Ilability in 2017 with the balance reduced by deficit payments made each year, and in this year adjustment made by the pension reflecting amendments made to the contribution schedule Isee note 221. The balance at 31 March 20231s £43,05112022'. £79.089). PLANS FOR THE FUTURE Tros Gynnal Plant is fully aware that we have not seen the true impact of the Covid-19 pandemic yet and know that it will have lasiing implications on both the social and financial environments in whlch we operate. Whilst not providing statutory services, our services compliment and work alongside those provlded by local authorities. Recent research by BBC Wales showed a hu8e increase in demand on local authorities Wlth one council in Wales seeing safeguarding referrals- where a child 15 at risk of abuse of neglect- double in the past year. More than 220,tXJO contacts were made with children's Services departments In 2022-23. out of a population of about 623,(KK) under-18s in Wales, up from 201,452 the year before. Likewise, we have seen demand for our service5 grow and it is currently greater than It has ever been and continue5 to grow. In orderto meet in¢￿ased demand, we have identlfied that there is a need for innovation in what seNices are delivered. and how Services are delivered, if we are to make a genuine difference in the lives of children, young people and farnilies with the increasingly limited resources that are available. 12

TR05 GYNNAL P REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 Trustees and Senior Management continually revlew finance generating options and as an income 8eneratin& Cost￿Uttlng exercise, made the decision to sell the Organisation's Head Office bulldin8 and move to purpose bulltshared space premises In Sbatt, part of Cardlff Unlverslty, alongslde academSc staff and other thlrd sector organisations. The move ha5 provided opportunitie5 for co-workin& information sharlng and organisational development. The Senior Management Group work hard to identify additional funding to ensure sustainability of the services we offer and of Tros Gynnal Plant, and in addition to securing a number of additional setvice contracts. we were successful in obtsinin8 a four-year core grant from the Leathersellers Company. Additional service contracts have been agreed with Wesh Govemment for the roll out of parent advocacy across Wales durin8 the 2023-2024 financial year, as part of Welsh Government's Radical Reform of Social Servies agenda. Tros Gynnal Plant has been identified as one of three providers and successfully submitted proposal to deliver three regional parent advocacy seThices on the same footprint as our children's advocacy services. STRUCTURE, GOVERNANCE AND MANAGEMENT Govern1￿ Document Tros Gynnal Plant is both a registered tharity and a company limited by guarantee, governed by r(s Memorandum and Articles of Association dated 20 August 2003. RecruitmÈnt and AppoTntrnènt of Trustees The Tros Gynnal Plant Trustee Board must consist of at least three and not more than 12 members. One thlrd orthe nearest number must retire at each AGM - those longest in office retiring first. There is no requirement for a break in service to be able to stand for reelectlon. Over the course of the comin8 year the Trustees intend to continueto expand the membership of the Trustee Board, up to a maxlmum of 12, In a way whlch wlll reflect both the skllls and knowledge of the organisation'5 needs and the diversity of Wales. This will be achieved through targeted advertisements and word of mouth. No Trustees resigned during the year. There are currently 7 trustees. Trustee Indurtion and Training New trustees receive an inductlon pack contsining the following enclosures: Declaration to act as a Trustee Skills and knowledge audit form Charity Commission CC3 document- The Essential Trustee: What you need to know Tros Gynnal Plant backgmund infomiation Memorandum and Articles of Association Annual report and annual accounts Organisational chart List of current Trustees Minutes of annual and extraordinary general meetings Minutes of the last three Trustee Board meetlngs Copies of management accounts prepared since the last audited accounts Informatlon regardlng the Trustee Board meetings 13

TROS GYNNAL PLANT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 New Trustees attend inductlon tralnlng sessions with newly appointed members of staff and are also encouraged to vlsit projects and attend events around Wales. All Trustees undeoo an annual appralsal conducted by the Chair and CEO. All members of the Trustee Board give theirtime voluntarlly and recelve no benefits from the charity. Out of pocket expenses are pald to enable Trustees to attend meetin85. Oryanlsatlonal Structure The Chlef Executlve Offlcer Is accountable for the day-to-day management of the ooanisation and to the Trustee Board, which meets on a quarterly basis. There are three Dlrectors. The Dlrector of Family SeTvice5, Director of Support Services and the Dlrertor of Advocary Service5. The wider head office team is comprised of a Finonce and HR Manager, HR Officer, Learning & Development Manager and administrative staff who provide a full range of sUPPOrt and admini5tratNe functions. Pay Pollcy for Senlor Staff The pay of the CEO and Directors is reviewed annually and may be increased in accordante with average earnlngs. In vlew of the size and nature of the charity, the CEO is benchmarked against pay levels in other or8anisations of a similar size. The remuneration benchmork is the mid-point of the range pald for similar roles. Relatlonshlp wlth Related Parties Tros Gynnal Plant maintalns positive relationships with the We15h Government and a range of local, national and international statutory and voluntary organisations. Rlsk Management Tros Gynnal Plant has created a rlsk register, which is reviewed regularly by the Trustees. The following main risks have been identified: The organisation provides services that, for the most part, are funded via fixed term funding opportunitie5 (Welsh Government, local government. grant giving bodie5}, This means that fundlng for setvlces must be re- secured when current funding comes to a natural end. Tros Gynnal Plant has a strong track record of successfully reapplylng for fundln& however, the nature of fixed-temi funding means that the organi5ational bud8et 15 rarely static. Tros Gynnal Plant works to overcome these rlsks bv: Seeklng full cost recovery fundlng for projects across Wales. Increasing charitsble fundraising. Developing self-financing training activity. Developing a reserve fund in line with Charity Commission recommendations. Monitoring income and expenditure and workin8 to budget Seeking core funding opportunitie5 Proactively seeking new funding opportunities. 14

TROS GYNNAL PLANT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 alt Regular Health and Safety inspertion5, in line with our policy. identify approprlate actlon to be tsken. A Health and Safety consultant continues to advise the or8anisation. Lone workin8 of staff is a risk, subject to a separate Tros Gynnal Plant poliry. The orBanlsatlon uses the Peoplesafe personal security system to overcome this assessed risk. Tros Gynnal Plant introduces revlews, and amends procedures to ensure that they are con515tent with change5 in employment legislation. We contlnued to use Rradar Legal Servlce5 and an exiemal HR consultant. We have updated our staff handbook in line with the Working from Anywhere Framework and terms and conditions of employment in line with current legislation and good practice. Internal controls to minimise risk Include: Trainin8 for all mana8ers in Recruitment and Selection Policy and Proceilures Re8ular staff supeNision, appraisal, prartice exchan8e and peer support Monthly analysis of financtal management infomiatiort Financial controls. The major risks to which the charity is exposed, as identified by the Trustee5, have been reviewed and systems and procedures have been estab115hed to manage those rlsks. The Trustee Finance. HR and Policy Sub Group meets quarterly and reports to the full Trustee Board. REFERENCE AND ADMINISTRATIVE D￿Alls Charfty Name Tros Gynnal Plant Worktng Narne TGP Cymru Charity Registration Number 1099878 Company Re8iStration Number 04422485 Registered Office Cardiff University Social Science Research Park, Maindy Road, Cardiff, CF24 4HQ Board of TNstees Diane Daniel - Chair to 22 November 2022 Penelope Newman- reslgned 22 November 2022 Emma Marshman Ivice Chairl and Chairfrom 22 November 2022 Angharad Prlce Hugh Russell- reslgned 22 November 2022 Lauren Kin5ev Carbvyn Griffrths- (Treasurer) appointed 22 November 2022 Nicola Cross- appointed 22 November 2022 Natasha An5ell- appointed 22 November 2022 Company Se¢retsry Jacqueline Murphy 15

TROS GYNNAL PLANT REPORT OF THE TRUSTEES FOR THE YEAR ENDING 31 MARCH 2023 Key Man38emeTht Personnel Jacqueline Murphy- Chief Executive Offlcer Rhiannon Beaumont-walker Mike Clark- D1￿ctor Sarah Durant- Director Sollcltors Rradar 6 Beacon Way Hull HU3 4AE 8anker5 Unlty Trust Bank Nine Brindley Place Blrmingham, Bl 2HB ststytory Audltors Azets Audit Services Chartered Accountants & Statutory Audltors Ty Derw Lime Tree Court Cardiff Gate Business Park Cardlff. CF23 8AB Investment Managers RBC Brewin Dolphin 5 Callaghan Square Cardiff. CFIO 5BT 16

TROS GYNNAL PLANT REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 MARCH 2023 RESPONSIBIUTIES OF THE BOARD OF TrUSTEES The trustees (who are also directors of Tros Gynnal Plant for the purposes of company lawl are responsible for preparing the Trustees, Report {incorporating the strategic report and directors, report) and the financial ststements in accordance with appllcable law and Unlted Klngdom Accountlng Standards. including Financial Reportlng Standard 102: The Flnoncial Reporting Stondord applicable In the UK and Republlc of Irelond (United Kingdom Generalty Acceptsd Accounting Practice). Company law requlres the trustees to prepare financial statements for.each financial year which give a true and fair view of the state of affairs of the charitsble company land the group] and of the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are requlred to: select Sultable accountin8 policies and then apply them consistently; observe the methods and principle5 in the Charitie5 SORP; make judgments and accounting estimates that are reasonable and prudent: state whether appllcable UK Accountlng Standards have been followed, sublett to any material departures disclosed and explained In the financial ststements, and prepare the financial statements on the 80ing concem basis unless it is inappropriate to presume that the charftable company wlll contlnue In buslness. The trustees are responsible for maintainin8 proper accounting records which dlsclose with reasonable accurary at any time the financial position of the charitable company and enable them to ensure that the Inancial 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. The trustees are re5pon5ible for the maintenance and integrity of the corporate and financial informatlon included on the charitable company's website. Le8islation in the United Kingdom 8overnlng the preparation and dissernination of financial statements may differ from legislation in other jurisdictions. Approved by the Board of Trustees on 24 November 2023 and signed on behalf of the Board. Emma Marshman Chalr 17

REPORT OFTHE INDEPENDENT AUDITORS TO THE TRUSTEES OF TROS GYNNAL PLANT Oplnlon We have audfted the financial statements of Tros Gynnal Plant (the 'charityl for the year ended 31 March 2023 which comprise the statement of financial artivitie5, the balance sheet, the 5tstement of tash flows and the notes to the financial statements. includin8 Si8nificant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and UnSted Kingdom Accounting Standards, including FR5 102 The Financial Reporting St17nd17rd opplicable in the UK ond Republic of Irelond Iunited Kin8dom Generalty Accepted Accounting Practicel. In our opinion. the financial statements: give a true and falr vlew of the state of the charitable company's affairs a5 at 31 March 2023 and of it5 incoming re50urce5 and application of resources, for the year then ended- have been properly prepared In accordance with United Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance with the requirements of the Companles Act 2006. Basls for oplnlon We conducted our audit in accordance with International Standards on Audltlng (UK} IISAS IUKII and applScable law. Our responsiblllties under those stsndards are further described in the Auditor's responsibilitie5 for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirement5 that are relevant to our audrt of the financial statements in the UK, including the FRCS Ethical Standard. and we have fulfilled our other ethical respon5ibilitie5 in accordance with these requirements. We believe that the audit evidence we have obtained is sufficlent and appropriate to provide a basls ft)r our opinion. Conclusions relatlng to Eolng concern In audltlng the financial statement5, 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 relatlng to events or conditions that, individually or collectively. may cast significant doubt on the charivs abilitv to continue as a golng concern for a perlod of at least ts¥elve months from when the financial statements are authorised for issue. Our responslbilities and the responsibilities of the trustees with respect to 80ing concein are described in the relevant sections of this report. Other Inf0M￿tIOn The other information comprises the information included in the annual report other than the financial statements and our auditorfs report thereon. The trustees are responsible for the other informatlon contained within the annual report. Our opinion on the financial statements doe5 not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance concluslon thereon. Our respon51blllty is to read the other Information and, In doing so, consider whether the other information is materialty incon5iStent with the financial Statements or our knowled8e obtained in the course of the audit, or otherwise appears to be materially mi5ststed. If we Identify such material inconsistencies or apparent material misstatements, we are required to detem)ine whether this gbves rise to a material misstatement in the financial statements themselve5. If, based on the work we have performed, we conclude that there is a material misstatementof thisother information, we are required to report that fact. 18

REPORT OF THE INDEPENDENT AUDITOR5 TO THE TRUSTEES OF TROS GYNNAL PLANT We have nothlng to report In this regard. Matter5 on whlch we are requlred to report by exceptlon We have nothing to report In respert of the followlng matters In ￿latiOn to whSch the Charltles (Accounts and Reports) Regulation5 2008 requires us to report to you rf. In our oplnlon: Infomiatlon glven In the financlal statement Is Inconslstent in ary material respect with the trustees report; or sufficient accounting records have not been kept: or the financial statements are not In agreement wlth the accounting ￿CordS and returns: or we have not ￿ceived all the infomation and explanations we require for our audlt. Responsibilitles of trnstees As explalned more fully In the ststement of trustees responsibilities, the trustee5, who are also the dlrectors of the charityforthe purpose of company law. are responsiblefor the preparation of the flnantial statements and for being satisfied that they give a true and fair view, and for such intemal control as the trustees determlne Is necessary to enable the preparatlon of flnanclal statements that are free from material mi55tatement. whether due to fraud or error. In preparing the financial ststements, the trustee5 a responsible for assessing the charivs ability to continue as a going concern. disclosing, a5 applicable, matters related to going concern and using the going concern basis of accountlng unless the trustees either intend to liquidate the charitsble company or to cease operation5, or have no realistic alternative but to do Audltorfs responslbllltles for the audlt of the financial statements We have been appointed as auditor under section 144 of the Charities Art 2011 and report In accordance with the Act and relevant regulation5 made or having effert thereunder. Our objettives are to obtain reasonable assurance about whether the financial statements as a whole are free from material mi55tatement. whether due to fraud or error. and to issue an audltor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audlt conducted In accordan￿ with ISAS (UK) wlll always detect a materlal misstatement when it exists. Mi55totement5 can arise from fraud or error and are considered material if. individually or In the aggregate. they could reasonably be expected to Influen￿ the economic decisions of users taken on the basis of these financial ststements. A further description of our re5pon5ibilities is available on the Financial Reporting Council's website at: https J/ www.frc.org.uk/auditorsresponsibilities. This descriptlon forms part of our auditor's report. Extent to which thè #udit was considered capable of deteLting irregularities. includin8 fraud Irre8ularities. including fraud, are instan￿5 of non-compliance with laws and re8ulatlons. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council's website, to detect materlal misstatements in respect of irregularities, including fraud. 19

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF TROS GYNNAL PLAP We obtain and update our understandlng of the entlty, Its actlvitie5, its control envlronment, and Ilkely future developments. including in relation to the le8al and regulatory framework applicable and how the entity is complyin8 With that framework. Based on thls understandlng, we Identify and assess the risks of material misstatement of the financlal statements. whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that Is sufficlent and appropriate to provide a basis for our oplnion. This Includes conslderation of the risk of acts by the entity that were contrary to appllcable law5 and regulations. including fraud. In response to the risk of irregularltles and non<ompllance wlth laws and re8ulatlOns. including fraud. we deslgned procedures which included: Enquiry of management and those charged wlth governance around actual and potential litigation and claims as well as actual. suspected and alleged fraud; Reviewing minutes of meetings of those thar8ed with governance; Assessing the extent of compliance with the laws and regulations considered to have a dlrect material effect on the financial statements or the operations of the entty through enquiry and inspection- Reviewing financlal statement disclosure5 and testing to 5UPPOrting documentation to assess compliance with applltable laws and regulations; Performing audlt work over the risk of management bias ond override of controls, Includlng testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant tran5artion5 outside the nom)al course of business and reviewing accountin8 estimates for indicators of potential bias. Because of the inherent limitationsof an audit. there is a riskthat we will notdetect all irregularities, includin8 those leadlng to a material mlsstatement In the financial statement5 or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements. as we will be less likely to become aware of instances of non- compllance. The risk of not detecting a material misstatement resultin8 from fraud is higher than for one resulting from error, as fraud may involve Collusion. forgery. intentional omissions, misrepresentations, or the override of intemal control. 20

REPORT OFTHE INDEPENDENT AUDITORS TO THE TRUSTEES OF TROS GYNNAL PLANT Use of our report This report is made solelyto the companws members, as a body, in attordance wlth settion 391 of Companie5 Att 2014. Our audlt work has been undertaken so that we might state to the companvs members those matters we are required to state to them in an audltors report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone otherthan the company and the companvs member5 as a body, for our audit work, or for the opinions we have formed. Azets Audlt SeNSces Chartered Accountants and Statutory Audltors Ty Derw Lime Tree Court Cardiff Gate Business Park Cardiff CF23 BAB 91-13-7D73 Azets Audit SeNres is eligible for appointment as auditor of the charlty by virtue of its ellglbility for appointment as auditor of a company under section 1212 of the Companles Act 2006. 21

TROS GYNNAL PLANT STATEMENT OF FINANCIAL ACTMTIES Ilncorporatlng the Income and expenditur¢ account) FOR THE YEAR ENDED 31 ￿RCH 2023 Total funds 2023 Total Funds 2022 Note Unrestrlcted funds Re5trirted funds Income and endowments from: Donations and legacies Charitable activities Investments Other income T¢)tql income ond endowments 52,170 69,759 10,768 191.475 324,172 52,170 2.228,992 10,768 191M75 2,483,405 40,971 2,511,392 6,047 2.159,233 2,159.233 2.558,410 Expendlture on: Ralslng funds Charitable actfvitles Totol expendfture 4,929 200,733 205,662 4.929 2,465,975 2,470,904 4,734 2,181,896 2,186.630 2.265,242 2,265,242 Net gain5/(1055e5J on investments Net incomlnq/(outqolnq) re50ur¢es befvre trnftsftrs 12 (27,890) I27￿90) 9,747 90.620 {106,009) (15,3891 381,527 Actuoriol odjustment on defined pension scheme 22 699 699 126.078 Tron5Aer5 Gross transfers between fund5 Net movement inAunds 3.789 13,7891 16,17 91,319 (106,0091 114,690? 507,605 Reconciliation of Funds Total funds brought forward Totalfvnds can7edfvrward 16,17 17,18 687,499 782,607 859,910 750,112 1,547,409 1,532,719 1,039,804 1,547,409 The Statement of Flnanclal Activities includes all gains and losses recognised in the year. All incoming reSoUr￿S and resources expended derive from continuing operations. The notes on page5 25 to 45 form part of the financial statements

TROS GYf4NAL pLA￿r BALANCE SHEET AS AT 31 MARCH 2023 2023 2022 Fixed assets: Tangible assets Investments li 12 171.870 275,345 447,215 904,020 9¢YI.020 Current assets: Debtors Cash at bank and In hand 13 1.012,199 339.548 1,351,747 1,184,291 745,348 1,929,639 Uabllltles: Creditor5- Amounts falling due wlthln one year 14 17170Th)} 1787.0401 Net current assets Total assets less current Ilabllltles 633,947 1.537.967 1,142,599 1,589,814 Creditors: Amounts falling due after more than one year 15 15,248) 142.4051 1.53Z.719 1,547.409 The funds of the charlty: Restrirted income fund Unre5trided income fund5.' General fvnds Designated fund- fixed asset ￿seNe Pension reserve 16 750,112 859,910 17 17 17 825,657 594,718 171,870 179,0891 143,050) 782,607 1,532.719 687,499 1,547,409 Totsl charltyfunds 18 For the flnanclal year in question, the company was entitled to exemption under section 477 of the Companie5 Act 2IxJ6 relating to small companies, atthough an audit has been carried out under section 144 of the Charities Act 2011. No members have required the company to obtain an audlt of Its accounts for the year in question in accordance with section 476 of the Companie5 Act 2CQ6. The directors acknowledge thelr responsibility for complyin8 With the requirements of the Act wlth respect to accounting records and for the preparation of accounts. These accounts have been prepared in accordance with the provision5 applicable to companles subjett to the small companies regime. These financial statements were approved by the Board of Trustees on ......... . Ernma Mar5hman- Chair Carwyn Grfffiths- Treasurer The notes on pages 25 to 45 fom part of the financial statements 23

TROS GYNNAL PLANT srATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023 2023 2022 Net cash provided byl{used inl operating activities 24 1121.341) {295.058} Cashfiowsfrom inve5tinq artivths.. Divldends, interest and rents from investments Proceed5 on disF)osal of fixed assets Purchase of investments Proceeds of disposal of investments Net cash provlded by Inve5tlng artlvftle5 10,768 361,336 1319,966) 71,907 124,045 6,047 153,757) 52,078 4.368 Change in cash and cash equiwJlents in the reporting pèriod 2.704 1290,6911 Cash and cash equlvalents at the beglnnlng of the reportln8 period 753,541 1,037,772 Cash and ¢a$h equlvalents at the end of the reporting period 23 756,245 753,541 The notes on pages 25 to 45 form part of the financial statements 24

TROS GYNNAL PLANT NOTES TO THE FINANCIAL sfATEMEf+JTS FOR THE YEAR ENDED 31 MARCH 2023 ACCOUNTING POUCIES The principal accountlng pollcles adopted, Judgements and key sources of estimation uncertainty In the preparation of the financial statements are as follows: Charlty Infomiatlon Tros Gynnal Plant is a charitable company limited by guarantee incorporated In En8land and Wales. The registered office is Cardiff University Social Sclence R88earch Park. Malndy Road, Car(lifi, Wales, CF244HQ. Basls of Preparatlon The accounts have been prepared in occordance with the charity's Memorandum and Articles of Association. the Companies Acl 21)06 and "Accountin8 and Reporting by Charities.. Statement of Recommended Practice applicable to charlties preparing their accounts in accordance with the Flnanclal Reportlng Standard appllcable in the UK and Republic of Ireland IFRS 1021 leffectrve I January 20191". The charity is a Public Benefit Entity as defined by FRS 102. The accounts are prepared In sterlln& whlch Is the functional currency of the charlty. Monetsry amounts in these flnancial statements are rounded to the nearest E. The accounts have been prepared under the hlstorical cost convention. The princlpal accountlng policies adopted are set out below. Presentation of the accourrts on a going concem basis The charity reported a net unrestricted inflow of £91,319 for the year, before 8ains on investments and adJustments to the pension liability. Trustees consider the charity has sufficient free reserves and is monitorin8 results on a frequent basis. The trustees are of the view that that on this basis the charity is a going concern and there are no material untertainties about the charitvs ability to contlnue as a 8olng concern. Income Income reeogftltlon polkles.. Income is recognised when the charity is legally entitled to it after any perfomiance conditions have been met. the amounts can be measured reliably* and it is probable that income will be recelved. Membership and trainlng Income Is recognised In the perlod to which it relates and any amounts received in advance are deferred Sn the balance sheet. Cash donations are recognised on receipt. Clothing and other items donated for resale through the charltys shop are included as other trading activities when they are sold. Investment income is included when receNable. The income and surplus before taxation is attributable to the one principal artivty of the charity. 25

TROS GYNNAL PLANT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 fvIARCH 2023 ACCOUNTING pouaES Icontlnued Resources expended recognition Expendlture Is recognlsed once there is a legal or construttive obligation to make a payment to a third party. it 15 probable that settlement wlll be required and the amount of the obligation can be measured reliably. Expenditure on charitable activities includes all costs relating to the furtherance of the chariV5 objective5 as stated in the trustees report and thelr assoclated support Costs. Governance costs comprlse all costs Invofvlng public accountability of the charity and it5 compliance with re8ulation and good practice. AII costs are allocatsd between the expenditure categories of the Statement of Flnanclal Actlvftles on a basis desi8ned to reflect the use of the resource. Costs relating to a particular activity are allocated dlrectly and support costs are apportloned on an appropriate basis e.g. staff time spent on each activity. Irrecoverable VAT Is charged agalnst the category of resources expended for which it wa5 incurred. Allo¢ation of $upport costs Support costs are those functlons that assist the work of the charity but do not directly undertake charitable activities. Support Costs include back office costs, finance, personnel, payroll and governance costs which sUPPOrt the charivs activitie5. Thèse tosts have been allocated between cost of raising fund5 and expenditure on charitable activities. The bases on which support costs have been ollocated are Set out in note 7. Nettin8 off of Income a8alnst expendlture It is not the policy of the charitable company to show Incoming resources net of expenditure. Operatin8 leases Rentals applicable to operating leases are charged to the Statement of Financial ArtNitie5 on straight-line ba515 over the lease tems. Depreclatlon and Tanzlble Flxed Assets Fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at the following annual rates in order to write off each asset over its estlmated useful life: Freehold property - 2% on c05t Property improvements- 5% on cost Plant and machinery 25% on reducing balance Computer equipment 33% on c05t Assets purchased durln8 the year wlth a cost of under £l.000 are written off in that year. Assets purchased from project funding are expensed in the year of purchase in accordance with the funding agreement. 26

TROS GYNNAL PLANT NOTES TO THE FINANCIAL STATEMENT5 FOR THE YEAR ENDED 31 MARCH 20Z3 ACCOUNTING pouaES {contlnued) Taxation As a registered charity. Tros Gynnal Plant is entitled to the exemptlon from taxatlon in respect of income and capital gains received with sectlons 478489 of the Corporation Tax Act 2010 and section 256 of the Taxation of char8eable Gains Act 1992 to the extent thatthese are applied to its charitable objects purposes only. Gish at bank and In hand Cash at bank and cash in hand includes cash and short temi highly liquid investments wlth a short maturity of three months or less from the date of acquisition or opening of the deposlt or slmllar account. Financial instrumènts The charity ha5 elerted to apply the provisions of Sectlon 11 'Baslc Flnanclal Instruments. and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of Its flnancial instruments. Financial instruments are reco8nised in the charity's balance sheet when the charlty becomes party to the contractual provisions of the instrument. Financial assets and liabilities are oftset, with the net amounts presented In the flnanclal statements, when there is a legally enforceable right to set off the recognised amounts and there Is an intention to settle on a net basis or to reallse the asset and settle the liability simultaneously. Investmeftts Investments are a form of baslc flnanclal Instrument and are Inltlally recognised at their transaction value and subsequently measured at thelr fair value as at the balance sheet date using the closing quoted market price. Gains and1055es arising on the disposal of investments and the revaluation to fair value are charged or credited to the statement of financlal actlvlties In the year. The main ft)rm of financial risk faced by the charity is the volatilty in equity markets and investment markets due to wider economic condition5. Basic FlnonclalAssets.' Basic financial assets, which include debtors and cash and bank balances, are InFtlally measured at transaction price including transaction costs and are subsequently carried at amortised cost usin8 the effectfve interest method unless the arrdngement constitutes a financing tran5attion, where the transaction is measu￿￿ at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Impoimientof Tonqible FixedAssets.. At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whetherthere is any Indlcation that those assets have suffered an impairment loss. If any such indication exlsts, the recoverable amount of the asset is estimated in order to determlne the extent of the impalnnent loss lif any). 27

TROS GYNNAL PLANT NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 ACCOUNnNG pouaES Icontlnued) Derecowltlon offlnanclolassets.. Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are Settled, or when the charity transfers the financial a55et and substantially all the rlsks and rewards of ownership to another entity, or if 50me Significant risks and rewards of ownership are retained but control of the asset has transferred to another party that Is able to sell the asset in its entirety to an unrelated third party. Baslc FlnanclalUobllltle&' Basic financial liabllitles, Includlng credltors and bank loan5 are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt Instrument Is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilltles classified as payable wlthin one year are not amortised. Debt instruments are subsequenily carried at amortised cost, using the effective interest rate method. Trade creditors are obli8ations to pay for goods or serv5ces that have been acquired in the ordinary ourse of operations from suppliers. Amounts payable are classified as turrent liabilities if payment is due within one year or less. If not, they are presented as non-current liabilltles. Trade credltors are recognised initially at transaction price and Subsequently measured at amortised c05t using the effective interest method. Derecognitlon oAfiftanclal Ilabllltles.. Financial Ilabillties are derecogni5ed when the charitls contractual obligations expire or are discharged or cancelled. Fund accountlng The charity hasvarh)us types of funds forwhith it is responsible, and which requlre furtherdlsc105ure. These are as follows: Restrlrtedfvnd5 ore earmarked by the donor for specific purposes. Grant income received to fund capital expenditure is held In re5trirted reseNes. The balance is transferred to unrestricLed reserves in future years atthe same rates as to match the depreciation charges of the related assets. Revenue funds restricted by the donor are matched against expenditure as appropriate. Unrestrfrtedfvnds are expendable at the discretion of the trustees In furtherance of the objects of the charity- In addition to expenditure on the Principal activities of the charity these funds can be held in order to fund capital expendlture. Employee Beneflts The cost of any unused hollday entitlement is reco8nised in the perfod In whlch the employee's service5 are received. Termination benefits are recogni5ed immediately as an expense when the charity is demonstrably commltted to terminate the employment or to provide terminatlon beneflts. Redundancy Any redundanry costs are recognised when the redundancy payments are made to the exiting employee. 28

TROS GYNNAL PLANT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 ftrlARCH 2023 ACCOUNTING POUCIES (contlnu¢d) Penslons Tros Gynnal partlclpates in the Penslon TrustSVSPS Final Salary Pension Scheme Ithe"Scheme°l. The Scheme Is a multi*mployer defined benefit scheme. The Scheme is funded and 15 contracted out of the state scheme. The fund is valued at least every three years by a professionally qualified Independent actuary with the rates of contributson payable being detemiined by the trustees on the advlce of the actuary. In the intervening year5 the actuary reviews the progress of the Scheme. The Scheme operates as a pooled arrangement. wlth contributions paid at a centrally agreed rate. As a consequence, no share of the underlylng assets and Ilabillties can be dirertly attributed to the charlty. Under the terms of FRS 102. in these clrcumstances contrlbutions are accounted for as rfthe Scheme were a defined contribution scheme based on actual contrfbutlons pald through the year. CRITICAL ACC(XJNTING ESTIMATES AND JUDGEMENT5 In the application of charivs accountlng policie5, the trustees are requlred to make Jud8ement5, estimates and assumptions about the carrying amount of assets and liabllltles that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be ￿leVant. Actual results may differ from these estlmates. The estimates and underlying assumptions are revIev￿d on an ongoing basi5. Revisions to accountln8 estimates are recognlsed In the perlod in which the estimate 15 revised where the revlslon affects only that period, or in the period of the revision and future periods where the revision affects both current and ftrture periods. INCOME FROM DONATIONS AND LEGACIES Unrestricted funds Re5tiicted fvnds Total 2023 Total 2022 Donations Edward Nicholl Fund dividend and interest 12,827 12,827 8.102 39,343 52,170 39,343 52,170 32,869 40.971 29

TROS GYNNAL PLANT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 INCOME FROM CHARITABLE AcfiviTIES Unrestrlcted funds Restrlcted fund5 Total 2023 Total 2022 Independent care provlders Revenue grants 43,313 26,446 69,759 43,313 2.185,679 2,228,992 46,151 2.465.241 2,511,392 2,159,233 2,159.233 Anofysed by octlvlty.. Revenue grants: Advotacy Restorative / Family serv1￿$ Partlclpation Emotional health advocac Project learning and social care workforce Other grants Gypsy Roma traveller Work 43,313 1.303,859 629,932 34,784 iOA08 1,347,172 629,932 34,784 iOA08 1,214,636 491,710 344.206 12,090 26.446 26,446 30,090 238.059 180,601 2,511,392 180,250 2,159,233 180,250 Z,228,992 69,759 INCOME FROM INVESTMENTS Unrestrirted funds Restrfrted fvnds Total 2023 Total 2022 Dividends and interest 10,768 10,768 10,768 10,768 6,047 6,047 INCOME FROM OTHER Unrestrfcted funds Restrirted funds Total 2023 Total 2022 Sale of assets 191A75 191rt75 191,475 191,475

mp4 r*i Q 11- Vn co ¢( ¢f •4

TROS GYNNAL PLANT NOTES TO THE FINANCIAL STATEMENrs FOR THE YEAR ENDED 31 MARCH 2023 NFf INCOMEI{EXPENDrruRE) FOR THE YEAR This 15 5tsted after char8in8: Total 2023 Total 2022 Leasing costs Depreciation of owned fixed assets Auditors remuneratlon 4,81)) 6,885 10,910 14,002 ANALYSIS OF sfAFF COSTS, TRUSTEE REMUNERATION AND EXPENSES, AND THE cosr OF KEY MANAGEMENT PERSONNEL Z023 2022 Wages & salaries Social security costs Pensions costs 1,724.278 149,289 66,501 1.940,068 1.545.256 125,805 64,787 1,735,848 Key management personnel The total amount paid to key management personnel for thelr seNlces to the charity durinB the year totalled £217,336 {2022: £183,5981. Trustee rernuneratlon and related party transartions No remuneration was pald to the trustees during the year ended 31 March 202312022: none). io. STAFF NUMBERS The average number of employees analysed by funrtion wa5 as follows: 2023 No 2022 Dlrect Support 69 13 82 73 32

TR05 GYNNAL PLAJ4T NOTES TO THE FINANaAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 ii. TANGIBLE ASSErs Freehold Property property Improve equlpment ments Plant & machinery T￿al At l Aprll 2022 Dlsposals At 31 March 2023 212,942 43,248 1212.942) 143,248) 25A39 11,812 293,841 (256,190) 37,651 25.839 11.812 Depreclatlon Atl April 2022 Charge for the year Eliminated on disposal At 31 March 2023 80,929 710 {81,6391 4,328 361 {4,689} 24902 937 11.812 121,971 (86.328) 37,651 25,839 11.812 Net l)ook value 31 March 2023 31 March 2022 132,013 38,920 937 171,870 12. INVESTMENTS 2023 2022 Market value 1st April 2022 Additions to investments at cost Disposals at carryin8 value Net gain/llossl on ￿valUation Cash account rnovemenl Market value as at 31 March 2023 275,345 319,966 {71,907) {27,677) 408,293 904,020 262,186 53,757 {52,0781 9,747 1,733 275,345 Listed investments Cash in Portfollo Market value as at 31 March 2023 487.534 416,486 904,020 267.149 8,196 275,345 Historical value a5 at 31 March 2023 901,484 250.041 13. DEBTOR5 2023 2022 Trade debtors Prepayments and accrued income 909,172 103,027 1.012,199 1,034,194 150,097 1,184,291 33

Tros GYNNAL PLANT NOTES TO THE FINANCIAL ￿ATEmENTs FOR THE YEAR ENDED 31 MARCH 2023 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Trade creditors Soclal securlty & other taxes Accruals and deferred income Other Cfeditor5 Pension deficit contributions 40.862 43,603 564,847 30,685 37,803 717.81YJ 66,620 40,013 625,298 18,425 36,684 787,040 Deferred income Ca￿ted forward for use in 2023123 amounts to £534,925. The reason for the deferral being, that the conditions to enable the grant to be fully utilised have not been met. 2023 2022 Balance as at 1st April Income recelved in the year Released to income Balance as at 31 March 589,793 449,348 2.130,810 2,511.392 {2.185.678) 12.370.947 534,925 589,793 15. CREDITORS: AMOUNTS FALUNG DUE AFfER MORE THAN ONE YEAR 2023 2022 Pension defieit contributions 5.248 5,248 42,405 42,405 Penslon deflclt contributlons: The company participates in a multi-employer pension scheme. The scheme is a defined benefit scheme in the UK, as it is not possible for the charity to obtain sufficient information to enable it to account for the scheme as a defined benefit scheme it therefore has to account for the scheme as a defined Contribution scheme. The amount reco8nised in the financial ststements is the net present value of the deficit reduction contributions payable under the agreement that relates to the deflcit. See note 22 for fvrther detail5. The amounts repayable are as follows: 2023 2022 Repayable within one year Repayable within two and five years 37,803 5,248 43.051 36,684 42,405 79.089 34

TROS GYNNAL PLANT NOTES TOTHE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCII 2023 16. RESTRICTED FUNDS Balance at l April 2022 Balan￿¥t 31 March 2023 Income Expendlture Transfers Projerts." Anglesey Parental Advocacy Armed Forces Covenant Asylum Ad hoc AVOW Winter Pressures Fund AVOW/BCUHB Winter Pressures Fund Big Lottery Asylum Big Lottery Voices in a Foreign Land Bridgend FGM Bridgend Participation Buttle UK CAIS Change in Step Innovation Fund Carers Support Innovation Carmarthen Advocacy Ceredigion JLSCB Clinks Grant Criminal justi￿ race equality-TA Conwy TA Co-Productlon grant CVSC MHLD- Conwy CVSC Winter PresSu￿S Fund Cwm Taf Actlve Offer Cwm Taf Advocacy Cwm Taf IV Services DVSC Winter Pressure5 Equipment DVSC Winter Pressures Fund Esme Fairbairn EU Settlement Scheme Funding FLVCIBCUHB Winter Pressures Fund Gwynt Y Mor Uythyr Cynnig Saesneg Mantell Gwynedd Winter Pressures Fund Mid & West Wales Active Officer Mid & West Wales Advocacy Mid & West Wales Health Mid & West Wales IV Setvlces Mid & West Wales Particlpatlon Mld and West New Advocacy MOF Moondante Communlcatlon Passports 7,479 3,750 45,024 1,250 (11.2291 137h14) (191) (942) 7,610 1,059 925 17 1.616 30,232 6.988 (1.508) (99A40) (1,962) (244,369) (944) (171 91 53,91Z 5,026 i23,￿0 244.369 206 206 5,465 5,350 497 128 (5,350) 497 128 2,951 24.030 2.697 5,259 838 7,526 147.232 616 835 321 15 766 871 2,951 25,058 2,697 3,613 838 20,432 175,878 44.850 I43￿22) 11,6461 15,429 286,219 2.342 12,523) {257,573) {2,374) 1425) 11721 (151 (101,6481 410 149 IIXl,882 871 4,427 30.( (25,573) {72 874 441 511 2.080 17,572 441 511 10,408 3,600 12,347 342,795 17,807 (10,408) (3,134) 112,347) (352,1971 (170071 17,572 4,851 11,687 2.376 2A75 2,285 30,(KM) 30,000 35

TROS GYNNAL PLANT NOTES TO THE FINANCIAL STATEMENT5 FOR THE YEAR ENDED 31 MARCH 2023 16. REsfRicfED FUNDS Icontlnuedl Balance at l Aprll 2022 Balance at 31 March 2023 Income Expendlture Trdnsfers NCC Interpreter Grant- TA North Wale5 Advocacy- NASA NWCRS Chlldren in Need Parental Advocacy Pembroke Advocacy Pems Parental AdvocaLry PeopSe's Postcode Lottery Powys Advocacy SeNice RAFEP RCT Parental Advocacy Project Separatin8 Families- Pilot Sglliau SSSG St Martins in the Field- TA Steve Mor8an-TA TArr TATh Ad hoc Travelling Ahead Travelling Ahead National Forum 2018- Big Lottery Visitin8 Advocacy Proposal VP4 WCVA Parental Advotary WCVA Participation Western Bay Advocacv WG Intlusion ARP WG Travelling Ahead Winter Pressures Grant- TA Wrexham Getting Work Readv 2,0 51,689 181 51,495 85 17,777 452 2,351 40,810 10.500 5,000 160,640 556 loo.000 773 3,680 3.606 12.881 (lo￿} 1355,110) 394,728 91.307 {81 34.013 ii.oii (67,999) 39￿06 117.777) 452 2,351 40,810 {10.5001 5,000 (163,048) 556 43,399 773 4,930 3,601 15,170 156.601) 129,407 (128,157) (5) (177.961) 180,250 12,173) (1,898) (36,890) (9,271) 727 30,478 25,610 40,723 794 37,636 21,790 12,000 62,500 12,498 11.413) 37,496 812 37,636 2,149 2,894 765 1,222 859,910 36,367 138,516} (1,252) 1487) 1,642 278 1,222 750,112 2,159,233 12,265,242) (3.789 Prole¢ts This relates to monies received from 8rant funders who have specified that the income and expenses associated with the grant must be accounted for separately and any under spends should be repaid to them. Otherwise. the income re￿IVed ha5 been accounted for as unrestricted funds. The transfers to the general purpose fund represents projects which have ended and are not repayable to funder5. Transfers to restricted funds represents Tros Gynnal Plant's contribution to the project. 36

TROS GYNNAL PLANT NOTES TO THE FINANCIAL STATEMETrirs FOR THE YEAR ENDED 31 MARCH 2023 16. REsfRicfED FUNDS (contlnued) vi Balance at l April 2021 Balance at 31 March 2022 Income Expendilure Transfers Pmjects.. Anglesey Parental Advoca Armed Forces Covenant Asylum Ad hoc AVOW Tackling Food Poverty and Addressing Food Insecurity AVOW Winter Pressures Fund AVOWIBCUHB Winter Pressures Fund Big Lottery Asylum Bi8 Lottery Voices in a Foreign Land Bridgend FGM Buttle UK CAIS Change in Step Innovation Fund Carers Support Innovatlon Carmarthen Advocacy Ceredigion JLSCB Clink5 Grant Criminal Justice race equality- TA Conwy TA Co-Production grant CVSC MHLD- Conwy CVSC Winter Pressures Fund Cwm Taf Active Offer Cwm Taf Advocacy Cwm Taf IV Seryices DVSC 109 DVSC Winter Pressures Equlpment DVSC Winter Pre55ures Fund Esme Fairbairn EU Settlement Scheme Fundlng FLVCIBCUHB Winter Pressures Fund Hillside Llythyr Cynni8 Sae5ne8 Mantell Gwynedd winter Pressures Fund Mld & West Wales Active Officer Mid & West Wales Advocacy Mid & West Wales Health Mld & Wesl Wales IV Services 7,500 59,121 540 1211 159,1211 15401 7,479 11,0001 14,0751 925 17.3841 {86,5571 13.CK121 1208.8911 1,616 30,232 6,988 116,789 9.990 5,195 203,696 206 5.465 5,465 5,350 497 128 9.153 (3,8031 497 128 4,010 57,850 (1,0591 138,2001 2.951 24.030 2.697 5,259 838 7,526 147,232 616 4.380 2,697 io,oco 5,000 7,030 266,811 1,288 5,061 1.900 5,(KJO 14,7411 14,1621 15,8921 1199.2991 11,2881 (5,0611 {1,0651 {4,6791 {1.7481 1141.6681 14,129} 6.388 79,720 616 835 321 15 766 871 1.763 142.434 5,000 3,512 13,5121 10.000 19,126) 874 5,000 14,559) 441 511 2,080 17,572 511 2,080 7,631 2,344 12,590 {2,6491 14.7201 2,376 37

TROS GYNNAL PLANT NOTES TO THE FINANCIAL STATEMENT5 FOR THE YEAR ENDED 31 MARCH 2023 16. RESTRicfED FUNDS (contlnuedl revious continued or Balance at l April 2021 Balance at 31 March 2022 Income Expenditure Transfers Mid & West Wales Participation Mid and West New advocacy NAPCPM National Lottery-TA NCC Interpreter Grant-TA North WalesAdvocacy- NASA NWCRS Chil¢Jren in Need Parentsl Advocacy Pembroke Advocacy Pems Parental Advocacy People'5 P05tcode Lottery Powys Advocary Service RAFEP RCT Parental Advocary Project Separating Families- Pilot Sgiliau SSSG St Martin5 in the Field- TA Steve Morgan- TA TA TATh Ad hoc Travelling Ahead Travellin8 Ahead National Forum 2018- Big Lottery Visiting Advocacy Proposal WCVA Parental Advtxacv WCVA Particlpatlon WCVA Participation WCVA Support Services Westem Bay Advocary WG Inclusion ARP WG Travelling Ahead Wlnter Pressures Grant- TA Wrexham Getting Work Ready 3,268 42,249 6,900 18,244 14.511 315,689 112,9281 1346,2511 16,9001 154.494} 4,851 11,687 36,250 2,000 51,689 181 51,496 85 17,777 452 2,351 40,810 10,500 5,000 160,640 556 Ico,000 773 3,680 3,606 12,881 97,332 12,424 5,250 85 297,263 3.553 50,OCKI 1342.9061 115.9851 13.7541 18.0(K) 11,977 12231 116,3161 4,791 2,351 40,810 10,5CK) 205,$49 144,9091 16341 1,190 100,(KKJ 952 11791 1137,8901 11,0891 1204,8261 141.570 2,350 180,601 2,345 37,106 394 12,CKY) 14931 12,2101 99 12,000 37,496 21,790 37,496 812 812 (23,2861 13371 {12,810) {33.668} 15,909 337 50,446 65 2,894 6,067 1,310 37.636 2.149 2,894 765 1.222 859.910 35,752 3,0(Xl 1.250 2.436,151 {2.235) 1281 12.071.979) 495,465 273 38

TROS GYNNAL PLANT NOTES TO THE FINANaAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 17. UNREsfRicfEO FUNDS Galn/Loss on Investment /P¢nslon Baknce at l April 2022 Balance at 31 March Income Expendlture Transfers Unrestrlrted General funds Designated funds Pension fund Total unrestrkted 594,257 172,331 179,089) 687,499 324,172 (241XKJ2) {27,8901 172.331 (172,331) 825.657 35,340 1205.662) 699 127,1911 143,050) 782.607 324,172 Designated funds Thi5 related to the freehold property at 12 North St￿et. Cardiff which was used as an administration base and office equipment. The property was sold in the year. Previous eor Goin/Los5 on Investment IPension Balance at l Aprll 2021 Balance at 31 March 2022 Income Expenditure Transfers Unrèstrictéd General funds Designated funds Pension fund Totsl unrestricted 611.599 178,755 1246,0151 544.339 122,259 1155,4991 9,747 6,151 16,4241 594,257 172,331 179.0891 687,499 40,848 1114,6511 126,078 135,825 122,259 12731 39

TROS GYNNAL PLANT NOTES TO THE FINANaAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 18. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unre5trirted funds Deslgnated fvnds Restrktsd funds Total 2023 Investments Net current assets Long tem penslon Ilabllltv 904,OZO 1116.165) 15.2481 782,607 904.020 633,947 (5,248) 1,532,719 750,112 750,112 Prevlous eor Unrestrlcted funds Deslgnated funds Restrlcted funds Total 2022 Tanglble flxed assets Investment5 Net current assets Long term pension liability 171,870 171.870 275,345 1,142,599 142.405) 1,547.409 275,345 282,689 142,4051 515,629 859,910 171,870 859,910 19. FINANCIAL INSTRUMENTS 1023 2022 Carrying amount of financial a55ets Investments measured at fair value 904,020 91)4,020 275.345 275,345 20. UABIUTY QF MEMBERS The charity is limited by guarantee. not having any share capital. the word limited being omitted from its name pursuant to a licencefrom the Department of Trade. Each member ofthe company Is liable to a maximum of £1 in the event of the winding up of the charlty and is not entitled to any share in the assets ofthe company. At 31 March 2023 the￿ were 712022: 61 members of the charlty. 21. OPERATING LEASING COMMITMENTS At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, whlch fall due as follows.. 2023 2022 Expiring." Less than one year Between two and five years 4,8(Kl 14,426 19,226 4,800 19,21J) 24,0(J) 40

TROS GYNNAL PLANT NOTES TO THE FINANCIAL STATEME FOR THE YEAR ENDED 31 MARCH 2023 21 PENSION SCHEME TPT Retlrement Solutlt)n-Scottish Voluntsry sector Pension Scheme The company participates in the scheme. a muki-employer scheme which provides benefits to some 102 non-a550clated employers. The scheme is a defined beneflt scheme In the UK. It is not POS5ible for the company to obtsin Suff￿lent Informatlon to enable It to account for the scheme as a defined benefit scheme. Therefore it accounts for the Scheme as a defined contributlon scheme. The schemels subject to the funding legislation outlined in the Pensions Act 2004 whlch came Into force on 30 December 2005. This, together with documents issued by the Pensions Regulator and Technlcal Aduarlal Standards issued by the Financial Reporting Council, set out the framework for fundlng deflned beneflt occupatlonal pension schemes In the UK. The scheme Is classffied as a 'last-man standlng arrangement,. Therefo￿ the company is potentially liable for other participating employers, obligatlons If those employers are unable to meettheir share of the scheme deficit following withdrawal from the scheme. Parttclpating employers are legally required to meet their share of the xheme deficit on an onnuity purchase basis on withdrawal from the scheme. A full actuarial valuation for the scheme was carried out with an effective date of 30 september 2020. This actuarial valuation was certified on 21 December 2021 and Showed assets of £153.3m, liabilities of £160.Om and a deficit of £6.7m. To eliminate this funding shortfall, the trustees and the participating employers have agreed that additlonal contrlbutions wlll be paid, in comblnatlon from all employers, to the scheme as follows- Deflcit COntrib￿lor From l Aprll 2022 to 31 May 2024: £1,473,969 perannum (payable monthly and increasing by 3% each year on I. April} Some employers have agreed concessions (both past and presentl with the Trustee and hove contrlbutlons up to 28 February 2034. Note that the scheme's previous valuation was carried out with an effettlve date of 30 September 2017. This valuation showed assets of £120,Om. liabilities of £145.9m and a deficit of £25.9m. To eliminate this funding shortfall, the Trustee asked the participatin8 employers to pay additional contributions to the scheme as follows: Deficlt Contrlbutlons From l April 2019 to 30 September 2026.. £1,404.638 per annum (payable monthly and increasin8 by 3% each year on I" April) From l Aprll 2019 to 31 March 2027,. E136,701 per annum (payable monthly and increasin8 by 3% each year 41

TROS GYNNAL PLANT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 PENSION SCHEME (continued) The recovery plan contributions a￿ allocated to each participating employer in line with their estimated share of the scheme liabilitie5. Where the scheme Is In deficit and where the company has agreed to a deficlt fundin8 arrangement the company recognises a liability for this obligation. The amount recogni5ed is the net present value of the deficit reduction contrlbutlon5 payable under the agreement that relates to the deficit. The present value is calculated usin8 the discount rate detailed in these disclosu￿$. The unwindlng of the discount rate is ￿Cognised as a finance cost. Present Values of Provlslon 31 March 2023 31 March 202Z 31 Ma￿h 2021 {£$) {£$) 79,089 246,015 Present value of piovision 43,051 Reconclliation of Openlng and Closlng Provlslons Year Endlng 31 Mar¢h 2023 {£s) 79,OB9 1,363 136,702} Year Endlng 31 March 2022 l£sl 246,015 1,932 142,7801 Provlslon at stsrt of perlod Unwinding of the discount factor {interest expense) Deficit contributlon pald Remeasurements- impact of any change In assumptlons Remeasurements- amendments to the contribution schedule Provision at end of perlod 16991 11.1811 (124,8971 43,051 79m9 Income and Expenditure Impart Year Endln8 31 March 2023 {£s) 1,363 Year Endin8 31 March 2022 (£5} 1,932 Interest expense Remeasurements- Impact of any change In assumptions Remeasurements- amendments to the contributlon schedu5e Contributions paid in respect of futu￿ servlee C05t5 recognised in income and expenditure account {6991 {1.1811 {124,8971 *lnclude5 defined contrlbutlon schemes and future service contributions li.e. excludlng any deflctt reductlon payments) to defined benefits¢hemeswhi¢h are treated as deflned contributlon scherne5. To be completed by the companv. 42

TROS GYNNAL PLANT NOTES TO THE FINANaAL 5fATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 PENSION SCHEME (continued) Assumptlo 31 March 2023 % perannum 31 March 2022 % per annum 31 Mar¢h 2021 % per annum Rate of dlscount 0.86 The discount rates shown above are the equivalent Single discount rate5 which. when used to dlscount the future recovery plan contributions due, would give the same results as usln8 a full AA corporate boThJ yleld curve to dlxount the same recovery plan contrlbutlons. The followlngschedule detslls thedeflclt contrSbution5 agreed betweenthe companyandthe scheme at each year end period: Deficlt ContrIb￿10Th5 Schedule Yèar endlng 31 March 2023 31 Mar¢h 2022 31 March 2021 (£s) (£s} 37,803 42,780 6,490 44,064 45,386 46,747 48,150 24,797 Year I Year2 Year 3 Year4 Year 5 Year 6 36,702 37.803 6,490 The company must recognlse a Ilabillty measured as the presentvalue of the contributlons payable that arise from the deficit recovery agreement and the resulting expense in the income and expenditure account i.e. the unwinding of the discount rate as a finance cost in the period in whlch it arises. It15 these contribution5that have been used to derive the Company's balance sheet liability- THE CHILDREN'S SOCIEfi WELSH ENDOWMENTS-THE EDWARD NICHOLL TRUST The charity benefrts from an endowment fund, The Edward Nicholl Trust, ertablished with monie5 from the Children's Society. The fund is held by a third party and a proportion of the income from the fund will be unrestricted income to Tros Gynnal Plant. RELATED PARTY TRANSACTIONS There V￿re no relatsd party transactions that occurred in the current or previous year. 43

TROS GYNNAL PiANT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 1023 25. REC(hNCIUATION OF NET INCOME/{EXPENDITURE) TO NEf CASH FLOW FROM OPERATING ACTivmES ZQ23 2022 Net incomel(expenditure) for the reportlng perl(xl 115,389) 381.527 AdJu5tmentsfor.' Depreciation charges Dividends. Interest and rents from Investments Fair value lgainsll105ses on investments Gain on disposal of fixed assets Artuarlal penslon scheme adlustment Ilncreasel/decrease in debtors Increase/ldecreasel in creditors Nét cash provid•d byl(used in) operatln8 actlvltles 6.885 16,0471 19,7471 110,768) 27,890 (191A75) 699 172,092 (106,3971 1121,3401 126,078 1746,2481 {47.507} 1295.058} Amlysls of Cash and Cash Equlvalents Cash in hand Cash in investment portfolio Totsl Cash and Cash Equivalents 339,548 416,486 756,034 745,348 8,196 753,541

TROS GYNNAL PLANT NOTES TOTHE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 2& COMPARATIVE sfATEMEMf OF FINANaAL ACTIVITIES Total funds 2022 Unrestrlcted funds Restrlcted funds Income and endowments from: Donations and legacie5 Charitable activities Investments Trtallncome and endowments 39,971 76,241 6.047 122,259 i.OQK) 2,435,151 40,971 2,511,392 6,047 2,558,410 2,436,151 Expenditure on: Raisin8 funds Charitable activities Total expendfture 4,734 109,917 114,651 4,734 2,181,896 2,186,630 2,071,979 2,071,979 Net gt7ins/flossesJ on investments Net Incominq/(outqolng) resources befvre transfr 9,747 9.747 117.355) 364,172 381,527 Actuorlal odjustment on deflned penslon scheme 126,078 126.078 Tronsfrrs Gross transfers between funds Net movement infvnds 12731 143,160 273 364,445 507,605 Reconciliation of Fund5 Total funds brought forward Totalfvnds carrfedAorwan* 544,339 687,499 495,465 859,910 1,039,804 1,547,409 45

TROS GYNNAL PLANT DEfAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023 2023 2023 2022 2022 Income: Project grants recefved Independent care providers Donations received Sale of assets 185,678 43.314 12027 191A75 2,465,241 46.151 8,102 2A33394 2,519.494 Interest Rereived Edward Nlcholl Fund interest Interest 39A43 10,768 32,869 6,047 50.111 483A05 38.916 2,558,410 E¥pendlture: Wages Sodal securlty Pension fund costs Dlrert prolert costs Telephone Printing postage & stationery Recruitment Insuran Travel & hotel Volunteer expenses Personal Guardian u￿nces/CRB checks Repairs & renewa15 Resource costs Welfare cleaning & 5undries Welsh translation Audltors remuneration Professlonal fees Computei 50ftware and replacements Bad debt Subscrlptlons Subslstence Training costs Rent Rates & water Llght & heat Bank charBes Grant repayment Investment fees Depreciation- Freehold property Property cost of disposal Pension defiat recharge Investment lossesllgalnl Pension Scheme movement 1,797,650 148,756 66.468 109.267 66,299 21.944 5,215 IIW2 65A41 1.658 1,621.308 128,912 64,745 111,872 45.627 17.208 7,135 9.341 27.831 354 2,716 8.507 1,083 1,343 11,366 10,910 2,537 67,IJ07 1.141 1.708 26.271 57,576 1.114 962 489 6,326 14,029 1,639 3,768 2,615 634 2,634 6,885 540 6.296 19.7471 1126,0781 1,775 7,749 25,OOZ 90 17AOI 075 4,203 6226 27,890 1699) 12,498,095) 114,6901 2,050,800) 507.605 Net operatlnB surplusl{deficltl Thls page does not form part of the Statutory financial statements 46

Audit findings report

Tros Gynnal Plant Year ended 31 March 2023

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The Board of Trustees Tros Gynnal Plant Cardiff University Social Science Research Park, Maindy Road, Cardiff, CF24 4HQ

Our ref: JH/JT/20600 20 November 2023

Dear Trustees

Tros Gynnal Plant Audit findings for the year ended 31 March 2023

This Audit Findings Report highlights the significant findings arising from the audit for the benefit of those charged with governance. We appreciate that you may be aware of some of the matters contained in this report, however as required by International Standard on Auditing (UK) 260 we are communicating them to you formally.

As auditor we are responsible for performing the audit, in accordance with International Standards on Auditing (UK) (ISAs UK)), which is directed towards forming and expressing an opinion on the financial statements. The audit of the financial statements does not relieve management or those charged with governance of their responsibilities, including those in respect of the preparation of financial statements.

There is more detail in respect of the responsibilities of the auditor and those charged with governance within our engagement letter. Our standard terms and conditions can be found at https://www.azets.co.uk/terms-of-business.

The contents of this report relate only to those matters which came to our attention during the conduct of our normal audit procedures which are designed primarily for the purpose of expressing our opinion on the financial statements. We do not accept any responsibility for any loss occasioned to any third party acting or refraining from acting on the basis of the content of this report, as this report was not prepared for, nor intended for, any other purpose.

We would like to take this opportunity to record our appreciation for the kind assistance provided by your team during our audit. If we can be of any further assistance, please contact John Howard.

Yours faithfully

John Howard

Senior Statutory Auditor

Azets Audit Services

Contents

1 Executive summary . 2 Significant risks at the financial statement level . 3 Estimates and judgements . 4 Going concern . 5 Other observations . 6 Audit communication . 7 Internal controls . 8 Independence and ethics .

1. Executive summary

Audit overview

This table summarises the significant matters arising from the statutory audit of Tros Gynnal Plant for the year ended 31 March 2023 for those charged with governance.

Audit opinion	We do not propose any modifications to our audit opinion which is unqualified. We have no matters to report regarding the adoption of the going concern basis or inadequate disclosures relating to material uncertainties. Our audit work is substantially complete and there are currently no matters which would require modification of our audit report, subject to the outstanding matters detailed below:  Post May 2023 Board Minutes –no further meetings held.  Matters to be discussed in section 5 of this report  Letter of representation  Trustee approval of the financial statements  Post balance sheet review
Audit approach	We have reported our audit findings in section 5 and audit adjustments in section 6. The impact on the charity’s results is £37,176. We are pleased to report that the audit progressed well from our perspective and in accordance with the agreed timetable.
Significant audit findings	We are required to communicate all potential adjustments, other than those considered to be clearly trivial, to management and to request that management corrects them. There was one unadjusted misstatement potentially impacting both income and expenditure noted. Unadjusted misstatements can be seen in section 6.
Audit adjustments	We have applied our risk based methodology to your audit. This approach requires us to document, evaluate and assess your business processes and internal controls relating to the financial reporting process. Our audit is not designed to test all internal controls or identify all areas of control weakness. However, where, as part of our testing, we identify any control weaknesses, we have reported these to you in section 7. No material weaknesses or significant deficiencies were noted.

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Internal	The purpose of the audit was for us to express an opinion on the financial statements.
controls	The audit included consideration of internal controls relevant to the preparation of the
	financial statements in order to design audit procedures that are appropriate in the
	circumstances, but not for the purpose of expressing an opinion on the effectiveness of
	internal control.
	Our audit is, therefore, not designed to identify all control weaknesses.

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2. Significant risks at the financial statement level

Significant risks of material misstatement identified at the financial statement level, as set out below, are those risks considered to have a pervasive impact on the financial statements as a whole and potentially affect many assertions for classes of transaction, account balances and disclosures.

Fraud in management override

Procedures performed to mitigate risks of material misstatement in this area will include:

• Review of accounting estimates, judgements and decisions made by management

• Testing of journal entries.

• Review of any unusual significant transactions.

Conclusion

No issues noted when testing journal postings and upon review of bank statements.

Significant risks at the assertion level for classes of transaction, account balances and disclosures

Fraud in revenue recognition

Procedures performed to mitigate risks of material misstatement in this area will include:

• Review and testing of income recognition policies.

• Detailed substantive testing on material income streams.

• Controls testing of a sample of transactions.

• Review of the internal controls that are in place for each income stream.

• Cut-off testing to ensure that income is complete.

Conclusion

No issues noted when testing income.

Going Concern

Procedures performed to mitigate risks of material misstatement in this area will include:

• Assess the result for the year and its impact on free reserves.

• Assess the assumptions of the 2023/24 budget for reasonableness.

• Review the current level of bank balances held

Conclusion

No issues noted upon review of the going concern assumption.

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Other identified risks

Other identified risks are those which although are not considered to be significant will require specific consideration during the audit. Other identified risks are listed below:

Unidentified related party transactions

Procedures performed to mitigate risks of material misstatement in this area will include:

• Discussion with management about the completeness of the related party transactions disclosure.

• Review of accounting system to identify any undisclosed related party transactions.

• Detailed substantive testing on a sample of trustee expenses.

Conclusion

No issues noted when testing related parties.

Classification of transactions to unrestricted/restricted funds

Procedures performed to mitigate risks of material misstatement in this area will include:

• Obtain an understanding of the rationale of any transfers between funds and assess their reasonableness.

• Detailed substantive testing of expenditure and assess the classification.

• Detailed substantive testing of income and assess the classification.

• Review of the accounting system to identify any unrecognised restricted income.

Conclusion

No issues noted when testing the classification of funds.

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3 Estimates and judgements

During the audit planning process we identified the following areas which require significant estimation or judgement. Our audit work consisted of reviewing these keys areas for any indication of bias and assessing whether the judgements used by Management are reasonable.

Defined The liability is valued by a professional actuary. The charity use TPT Benefit to administer their pension scheme. No issues were noted with the Balanced Pension assumptions and estimations used to calculate the pension scheme Scheme surplus.

The balance relates solely to funding received from Bridgend CBC – FGM funding. The funding was received pre pandemic, and due to Deferred Balanced delays in the charity being able to carry out work in line with the income agreement, Bridgend CBC has agreed to defer the funding to future financial period.

Conclusion

The estimation methodology is sound and balanced.

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4. Going concern

As auditors, we are required to “obtain sufficient appropriate audit evidence about the appropriateness of management's use of the going concern assumption in the preparation and presentation of the financial statements and to conclude whether there is a material uncertainty about the entity's ability to continue as a going concern” (ISA (UK) 570).

Tros Gynnal Plant has prepared its financial statements on the going concern basis. Management believe that the financial statements should be prepared on the going concern basis as there are no indicators of any material uncertainties.

Management’s assessment covers a period of at least 12 months from expected date of approval of the accounts

Audit work performed

ISA 570 (revised) specifies mandatory procedures that we are required to carry out on going concern.

We have:

• Assess the result for the year and its impact on free reserves.

• Assess the assumptions of the 2024 budget for reasonableness.

• Review the current level of bank balances held and the current value of the investment portfolio.

Disclosures

We have reviewed the disclosures set out in the notes to the draft financial statements – the disclosure is deemed appropriate.

Conclusion

We concur with management’s assessment that it is appropriate to continue to adopt the going concern basis and there are no material uncertainties relating to going concern which should be disclosed in the financial statements.

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5. Other observations

Audit / Accounting issues – Prior year

No	Issues	Management Response
1	Recoverability of outstanding debtor balances It was noted during testing of the debtors balance that there are still several balances outstanding 8 months after the year end. These are as follows: Account Transaction Value £ Merthyr Tydfil CBC 4009/22 FGM referrals Q4 Jan-Mar 2022 50,000 Miscellaneous 4064/22 Provision of Parent Advocacy Service Q4 50,000 Newport City Council Sgilliau Project Draw down 2 102,774 Rhondda Cynon Taff CBC EOY Invoice for shortfall of actual outcomes for 21-22 36,902 Are these balances deemed to be recoverable?	The team continue to chase Merthyr CBC and Rhondda Cynon Taff CBC. Local authority balances relate to project funding therefore they are deemed recoverable. The miscellaneous item relates to a bill from RCT which was misallocated. This was received on 12/05/2022. The Newport CC balance was paid in December 2022, agreed to bank statement. 2023 Update All now received.
2	Cost of Living The United Kingdom is going through a period of high inflation and increasing energy prices due to external marketpressures.	The budgets have been revised and reviewed to ensure they reflect this. Trustees and management continue to monitor the situation.

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	The impact of inflation and cost of living issues can severely impact organisations due to increasing utility costs, demand for increase in staff wages and pressures of public to reduce spending. What discussions/plans has the charity considered to date?	2023 UpdateAs in prior year the Trustees and management continue to monitor the situation. In July 2023 we reviewed pay scales and in the next meeting will review national living wage.
3	Post Year End We understand that in April 2022 as agreed previously by the Board of Trustees the charity has invested and additional £250K with Brewin Dolphin We also understand that the sale of the charity’s head office on North Road was completed in May 2022, with the intention that the proceeds would also be invested in the investment portfolio managed by Brewin Dolphin. However, due to funders being slow to pay, the funds to date have not been invested and have been used to manage cashflow. To be discussed.	As funders continue to be slow to pay it is best to keep the sale proceeds in cash, but it is the intention to invest the sums at the earliest opportunity. 2023 Update A further £400K has been invested in the portfolio before the year end.
4	Recent Changes in Trustees We understand that there has been some resignations and appointments of trustees at the recent meeting in November. Currently these have not been updated at the Charity Commission or Companies House. For the changes to be reflected in the accounts submitted to Companies House and the Charity Commission these need to be updated with each regulator prior to submission. Trustees to confirm changes to be reflected at the	Companies House and Charity Commission will be updated. 2023 Update No issues identified.

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AZETS re ulators and in the financial statements.

/ AZETS io

Audit / Accounting issues – Current year

No	Issues	Management Response
1	Debtors At the date of the audit the following debtor balances remained outstanding:  Action for Children - £3,375  Branas Isaf - £9,745  Ceredigion CC - £10,327  Merthyr Tydfil CBC - £15,489  Fair Ways - £3,825  New Option - £ 5,786  MoF - £17,777	Merthyr Tydfil Balance has been paid. MoF income if for costs incurred. We are in the process of setting up a meeting with Oasis to discussed finalising this. Ceredigion CC funding is recoverable. The other balances will be chased up by the Finance Officer.
2	Banking Arrangements During the audit it was noted that the charity intends to transfer the bank balances from the Unity Trust account to a new account with NatWest. Can the trustees confirm if there have been any updates in this regard?	Nat West account has been set up. This will enable us to download the bank feeds into Xero. This will greatly assist in streamlining the finance operations.
3	Changes in Accounting Software and Payroll provider As discussed previously we understand you are in the process of transferring from Sage desktop based accounting software to cloud based Xero software. In addition, we understand once this is implemented the payroll processing will return to be dealt with in house.	The transfer to Xero has already taken place. The return to processing payroll in-house will be undertaken shortly. As noted above this is to assist in streamlining the finance operations.

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Can trustees and management provide an update? 4 Designated Funds Previously the charity’s only designated funds related to the investment in fixed assets, in particular the head office Agreed – management and Trustees will consider balances to on North Road, Cardiff. designate. Since the property was sold in the year, the designated balances have been released to general funds. Therefore, there are currently no designated funds. Trustees should give consideration to designating funds to cover financial commitments (redundancies/project closure costs) and intended future costs such as IT development etc.

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6. Audit communication

Materiality

Whilst our audit procedures are designed to identify misstatements which are material to our audit opinion, we also report to those charged with governance and management any uncorrected misstatements of lower value errors to the extent that our audit identifies these.

Under ISA (UK) 260 ‘Communication with those charged with governance’, we are obliged to report uncorrected omissions or misstatements other than those which are ‘clearly trivial’ to those charged with governance. ISA (UK) 260 defines ‘clearly trivial’ as matters that are clearly inconsequential, whether taken individually or in aggregate and whether judged by any quantitative or qualitative criteria.

An omission or misstatement is regarded as material if it would reasonably influence the users of the financial statements. The assessment of what is material is a matter of professional judgement and is affected by our assessment of the risk profile of the business and the needs of the users.

Accounting policies

The accounting policies used in preparing the financial statements are unchanged from the prior year.

Presentation and disclosures

Our work included a review of the adequacy of disclosures in the financial statements and consideration of the appropriateness of the accounting policies and estimation techniques adopted by the entity. We identified a number of reclassification adjustments and some minor presentational issues in the Group, and these have all been amended by management.

Overall, we found the disclosed accounting policies, significant accounting estimates and the overall disclosures and presentation to be appropriate.

Fraud and suspected fraud

We have previously discussed the risk of fraud with management. We have not been made aware of any incidents in the period nor have any incidents come to our attention as a result of our audit testing.

Our work as auditor is not intended to identify any instances of fraud of a non-material nature and should not be relied upon for this purpose. In the event that the trustees wish to obtain enhanced assurance with regard to the effectiveness of internal control in preventing and detecting fraud we should be happy to provide additional services.

Written representations

We will present the final letter of representation to the Board to sign at the same time as the financial statements are approved.

Related parties

We are not aware of any related party transactions which have not been disclosed.

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Confirmations from third parties

All requested third party confirmations in respect of bank confirmations

have been received.

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6. Unadjusted misstatements

Adjusted audit differences

We have set out below a reconciliation of the results disclosed in the draft financial statements to the management accounts/trial balance prepared by the client, as approved and authorised by the trustees during the audit.

No Detail Assets Liabilities Reserves (Surplus) / deficit ~~aaa~~	No Detail Assets Liabilities Reserves (Surplus) / deficit ~~aaa~~	No Detail Assets Liabilities Reserves (Surplus) / deficit ~~aaa~~	No Detail Assets Liabilities Reserves (Surplus) / deficit ~~aaa~~	No Detail Assets Liabilities Reserves (Surplus) / deficit ~~aaa~~	No Detail Assets Liabilities Reserves (Surplus) / deficit ~~aaa~~
Details of adjusted audit differences		Dr / (Cr)	Dr / (Cr)	Dr / (Cr)	Dr / (Cr)
		£	£	£	£
1	Late adjustments	38,113			(38,113)
2	Depreciation	(937)			937
Total		37,176			(37,176)

Unadjusted audit differences

Our summary of unadjusted audit differences is presented below. We have discussed these with management and confirmed that all unadjusted differences are collectively and individually under materiality.

No Detail Assets Liabilities Equity Profit / (loss) ~~ee~~	No Detail Assets Liabilities Equity Profit / (loss) ~~ee~~	No Detail Assets Liabilities Equity Profit / (loss) ~~ee~~	No Detail Assets Liabilities Equity Profit / (loss) ~~ee~~	No Detail Assets Liabilities Equity Profit / (loss) ~~ee~~
	Dr / (Cr)	Dr / (Cr)	Dr / (Cr)	Dr / (Cr)
Details of unadjusted audit differences	£	£	£	£
1 Holiday pay liability		9,084		9,084
Total		9,084		9,084

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7. Internal controls

Control environment

The purpose of the audit was for us to express an opinion on the financial statements. The audit included audit procedures. Our audit is not designed to test all internal controls or identify all areas of control weakness. However, where, as part of our testing, we identify any control weaknesses, we have reported these to you below and overleaf. These matters are limited to those which we have concluded are of sufficient importance to merit being reported to you and that have not been reported elsewhere within this memorandum.

Area	Assessment	Comment
Control and process environment Adequate We consider the control environment within the entity to be satisfactory.
Quality of supporting schedules Strong The supporting schedules received during the course of the fieldwork were sufficient for our audit purposes.
Responses to audit queries Strong Management’s responses to our audit queries were appropriate and received on a timely basis.

Follow up on prior year control recommendations

As part of our audit process, we have specifically followed up on the recommendations either raised in last year’s report or carried forward from prior reports.

No	Description of Weakness	Risk Arising	Recommendatio n	Management Response
1	Debtor reconciliation It was noted during income testing that not all bank receipts after the year end have been matched to debtors in Sage. For example, the Welsh Government debtor of £45k was received in July 2022 but this wasn’t matched to the debtor balance until December 2022.	Debtor management will be difficult if receipts are not matched to invoices. This potentially could cause long term recoverability issues if aged debts are not matched and therefore not chased promptly.	Ensure that all receipts are matched against debtors and regular reviews and reconciliations completed.	Noted above that the this balance has been received and the allocation has been corrected.
2	Independent Care providers income It was noted that the contracts for Branas Isaf and New Options were not renewed after they expired in March 2021. We understand that generally contracts are effectively rolled over as TGP continue to provide services and the providers continued to pay. However, it would appear that New Options have not continued to pay (the last noted receipt was in October 2021).	Where a valid contract or extension or correspondence is not in place, staff time and costs could be incurred which may not recoverable should the funder dispute arise.	Where practical signed agreements or email correspondence should be received from the funder confirming they continue to require and pay for the service.	The payments from New Options are being chased.

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There were no weaknesses identified during the 2023 audit.

8. Independence and ethics

In accordance with our profession’s ethical requirements and further to our audit planning letter issued confirming audit arrangements there are no further matters to bring to your attention in relation to our integrity, objectivity, and independence.

Partner has held the position of RI for a continuous period of over ten years. To mitigate the threat to auditor independence as a result of long association, we have involved an additional audit partner to review the work done by the partner and the other senior members of the engagement team and to advise as necessary / arranged an engagement quality control review of the engagement.

We confirm that Azets Audit Services and the engagement team complied with the FRC’s Ethical Standard. We confirm that all threats to our independence have been properly addressed through appropriate safeguards and that we are independent and able to express an objective opinion on the financial statements.

Audit and non-audit services

The following services were provided in the year to 31 March 2023 and to 31 March 2022.

Audit services	Fees 2023 excluding VAT £	Fees 2022 excluding VAT £
Audit of charity	8,750	6,750
Total audit services	8,750	6,750

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