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← Canolfan Deuluol Llambedr Pont Steffan

2024-03-31-accounts

Charity registration number: 1101351

Lampeter Family Centre

Annual Report and Financial Statements

for the Year Ended 31 March 2024

Lampeter Family Centre

Contents (continued)

Reference and Administrative Details 1
Trustees' Report 2 to 5
Statement of Trustees' Responsibilities 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 to 13

Lampeter Family Centre

Reference and Administrative Details

Trustees

Mrs Eiry Morgan Miss Victoria Hackett Mrs Nicola Edwardes Mrs Annwen Jones Mrs Ann Bowen Morgan Mrs Rhian Davies

Principal Office

Lampeter Family Centre Church House High Street Lampeter Ceredigion SA48 7BU

Charity Registration Number

1101351

Bankers

HSBC Harford Square Lampeter SA48 7DU NatWest 59 King Street Carmarthen SA31 1AN

Independent Examiner

PJE, Accountants & Advisors 23 College Street Lampeter Ceredigion SA48 7DY

Lampeter Family Centre

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2024.

Structure, Governance and Management

Lampeter Family Centre is a charity governed by a constitution as adopted in 2004, amended in 2015 and again in 2023. It is registered as a charity with the Charity Commission.

The aims and objectives of the charity are, in Lampeter and surrounding districts:

A) To advance education and protect and preserve emotional and psychological health by the provision of a family centre for the support of those in need of such facilities.

B) The Association shall be non-party in politics.

C) To establish the family centre and to maintain and manage the same (whether alone or in co-operation with any local authority or other person or body) in furtherance of these objectives.

Appointment of Trustees

Trustees are appointed as set out in the constitution of the charity. Professionals and service users within the community, who have a personal interest in the charity, are invited to join the management committee.

Nomination forms are completed and applicants are voted onto the committee as appropriate. committee members can also be co-opted when appropriate.

Organisation Structure

Trustees - Plant Dewi - Coordinator - Staff and volunteers

Trustees are consulted on aspects of accounting, policies and procedures and involved in the decision-making regarding the running of the charity. The Co-ordinator is responsible for keeping order of files, office work and over-seeing all other day-to-day activities at the centre.

Related Parties

Plant Dewi are appointed by the Family Centre Management Committee to manage the Co-ordinator and the day to day running of the Family Centre.

Risk Management

Lampeter Family Centre conducts risk assessments before undertaking any activities or events and ensures that appropriate DBS checks are undertaken for those working with children or vulnerable adults. Financial risks have been reviewed and procedures put in place accordingly. The trustees have established a reserves policy to be held in line with the identified risks.

Page 2

Lampeter Family Centre

Trustees' Report (continued)

OBJECTIVES AND ACTIVITIES

The object of the charity is about prevention and early intervention.

The constitution states the objectives as

A) To advance education and protect and preserve emotional and psychological health by the provision of a family centre for the support of those in need of such facilities.

B) The Association shall be non-party in politics.

C) To establish the family centre and to maintain and manage the same (whether alone or in co-operation with any local authority or other person or body) in furtherance of these objectives.

The charity works in partnership with parents and carers. It empowers them in order to better cope with family life and therefore gives their children a better start in life.

The Aims of the Family Centre is to ensure children:

The objectives for the next year are to continue to:

At the Family Centre Staff provide a safe quality service. Staff provide an opportunity to access information and other services that they may require in order to meet their individual needs. We offer support to parents while caring for their children and try to relieve stress and anxiety within the family. Through questionnaires and evaluation forms parents have told us that through attending the Family Centre their families have gained:

Public Benefit

The public benefit through having a service that provides families with children aged 0-4 years (0-11 during school holidays) with free access to a wide variety of play activities, free accredited training/courses on parenting skills, free trips and outings, and an open-door policy promoting equal opportunities for all families.

Page 3

Lampeter Family Centre

Trustees' Report (continued)

ACHIEVEMENT AND PERFORMANCE

Lampeter Family Centre continues to deliver the service in line with the organisation’s Aims and Objectives under the umbrella of Plant Dewi. The Centre is supported financially through a number of grant providers, enabling us to provide a range of services, including support for children with additional needs and their families.

A new support worker was appointed in July 2023 and started in post in September 2023. She settled well into the the role but, unfortunately, decided to move on at the end of February 2024. The Co-ordinator, with the support of the Trustees and Plant Dewi, ensures that the Family Centre is able to provide a service to local families, involving the local community wherever possible.

Activities are held in the Centre’s building, with structured sessions having to be booked in advance as space within the centre is limited. For more active sessions the Centre make use of the adjoining hall which is available to rent at a reasonable cost. Use is also made of the outdoor area and sessions are held in the community such as outdoor activities in the University grounds and local park. Summer and holiday trips further afield have been arranged and well supported thanks to additional funding from Families First and Plant Dewi.

Working with other agencies, we continue to help many families through referring them to the appropriate support services e,g new families were able to receive baby bundles; Team around the Family were able to give multi agency support; early speech and language concerns are referred to a speech and language therapist; help was given with Universal Credit through Ceredigion Citizens Advice; Social Services and the local Health Visitor were contacted when families requested support.

Again this year, as part of the support with the cost of living crisis, the Centre received a grant which enabled them to offer a warm hub where a light meal was provided for families. The kitchen is being used on a regular basis and families are grateful for the opportunity for their children to sit together and socialise whilst receiving a warm snack.

With the help of the community and local organisations, all families received a Christmas box with a range of gifts suitable for all members of the family. Those most in need also received a gift from the local Food Bank through co-ordinated support by both organisations. These were very well received.

Fundraising events have taken place in the community, e.g. at the Christmas late Night Shopping evening, School Christmas Fair and the Carnival. We have also received financial support from local organisations such as Lampeter Farm Women’s Club, Town Council and Round Table.

We continue to use the local bank for all financial requirements. Online banking is now used for almost all transactions. Detailed financial reports are presented to the Trustees at every monthly meeting. We have been fortunate in receiving a number of grants from a variety of providers during the year which has ensured a strong financial position for the Centre for the foreseeable future.

The Trustees meet with the Coordinator and a Plant Dewi representative on a monthly basis with minutes recorded. The shared app ensures easy communication.

Several of the Trustees hold a DBS and continue to volunteer in the Centre. We have ensured that all Welsh Government, Plant Dewi and Family Centre policies, procedures and safeguarding have been followed throughout the year.

We continue to offer this valuable service to families, aiming to have a positive impact on all families within the community.

Page 4

Lampeter Family Centre

Trustees' Report (continued)

FINANCIAL REVIEW

The Trustees wish to thank the Postcode Community Trust, the Community Foundation in Wales, Garfield Weston Foundation, Ceredigion County Council, Moondance Foundation, Foyle Foundation, Families First and FS Pathfinder for their financial support as well as the local community for their generous donations.

Reserves Policy

The trustees have reviewed the risks facing the organisation and have determined that reserves of between 3 - 6 months should be held to protect against the sudden/unexpected loss of funding or other unanticipated problems. The current reserve of £29,465 is more than sufficient to cover cost should this situation arise. Trustees review the reserves level at least annually and whenever new services are introduced.

Page 5

Lampeter Family Centre

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and Regulations.

The trustees are responsible for the preparation of financial statements for each financial year. The trustees must not approve the approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

:- select suitable accounting policies and apply them consistently; :- observe the methods and principles in the Charities SORP; :- make judgements and estimates that are reasonable and prudent; :- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and :- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable entity will continue in business.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees of the charity on

and signed on its behalf by:

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

Trustee

Page 6

Lampeter Family Centre

Independent Examiner's Report to the trustees of Lampeter Family Centre

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2024 which are set out on pages 8 to 25.

Respective responsibilities of trustees and examiner

The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

:- examine the accounts under section 145 of the 2011 Act; :- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and :- to state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view' and the report is limited to those matters set out in the next statement.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:

:- to keep accounting records in accordance with section 130 of the Charities Act 2011; and

:- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

...................................... 23 College Street Lampeter Ceredigion SA48 7DY Date:.............................

Page 7

Lampeter Family Centre

Statement of Financial Activities for the Year Ended 31 March 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Unrestricted Restricted Total Total
Funds Funds 2024 2023
Note £ £ £
Income and Endowments from:
Donations and legacies 1,590 86,890 88,480 50,809
Fundraising income 0 0 0 0
Other activities 358 0 358 85
Total Income 1,948 86,890 88,838 50,894
Expenditure on:
Raising funds (0) (0) 0 (0)
Charitable activities 2 (302) (44,047) (44,349) (48,466)
Total Expenditure (302) (44,047) (44,349) (48,466)
Net (expenditure)/income 1,646 42,843 44,489 2,428
Transfers between funds 2,065 (2,065) 0 0
Net movement in funds 3,711 40,778 44,489 2,428
Reconciliation of funds
Total funds brought forward 25,754 6,003 31,757 29,329
Total funds carried forward 29,465 46,781 76,246 31,757
Unrestricted Restricted Total Total
Funds Funds 2023 2022
Note £ £ £
Income and Endowments from:
Donations and legacies 2,939 47,870 50,809 41,393
Fundraising income 0 0 0 0
Other activities 85 0 85 0
Total Income 3,024 47,870 50,894 41,393
Expenditure on:
Raising funds (0) (0) 0 (0)
Charitable activities 2 (0) (48,466) (48,466) (56,640)
Total Expenditure (0) (48,466) (48,466) (56,640)
Net (expenditure)/income 3,024 (596) 2,428 (15,247)
Net movement in funds 3,024 (596) 2,428 (15,247)
Reconciliation of funds
Total funds brought forward 22,730 6,599 29,329 44,576
Total funds carried forward 25,754 6,003 31,757 29,329
Page 8

Lampeter Family Centre

(Registration number: 1101351) Balance Sheet as at 31 March 2024

Note
Current assets
Cash at bank and in hand
Creditors: Amounts falling due within one year
Netassets
Funds of the charity:
Unrestricted funds
6
Restricted funds
6
Total funds		 2024
2023
£
£
76,246
31,757
76,246
31,757
(0)
(0)
76,246
31,757
29,465
25,754
46,781
6,003
76,246
31,757

The financial statements on pages 8 to 13 were approved by the trustees, and authorised for issue on …..................... and signed on their behalf by:

…...........................................................

Trustee

Page 9

Lampeter Family Centre

Notes to the Financial Statements for the Year Ended 31 March 2024

1. Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011

Basis of preparation

Lampeter Family Centre meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Exemption from preparing a cash flow statement

The charity opted to adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings, they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustee’s meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Page 10

Lampeter Family Centre

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustee's discretion in furtherance of the objectives of the charity.

Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Page 11

Lampeter Family Centre

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

2. Expenditure on charitable activities

Consultancy - Activities
Equipment expense
Events
Office/general administrative expenses
Phone costs
Printing, postage and stationery
Rent
Repairs and maintenance
Salaries
4
Support costs - HR
3
Support costs - Governance
3
Training
Utilities
Other
Total charitable payments		 Unrestricted
Restricted
Total
Total
Funds
Funds
2024
2023
£
£
£
£
0
2,700
2,700
4,545
0
0
0
0
0
4,442
4,442
4,283
0
0
0
0
0
1,270
1,270
1,122
0
122
122
110
0
1,560
1,560
1,767
0
1,045
1,045
1,007
0
27,286
27,286
31,544
0
1,080
1,080
1,116
0
1,337
1,337
1,364
0
0
0
220
0
3,205
3,205
1,266
302
0
302
122
302
44,047
44,349
48,466

2. Pension schemes

The charity operates a pension scheme with NEST and is compliant with the requirements of Auto Enrolment.

3. Analysis of governance and support costs

3. Analysis of governance and support costs
Governance costs:
Independent examination
Insurance
Professional fees
Finance Costs
HR
Total support costs		 Raising
Charitable
2024
2023
Funds
Activities
£
£
£
£
0
420
420
269
0
917
917
1,095
0
0
0
0
0
0
0
0
0
1,080
1,080
1,116
0
2,417
2,417
2,480

4. Salaries

The average number of employees in the year, caculated on a full-time equivalent basis was 2 (2023 - 2). The total salary payments were £27,286 (2023 - £31,544). There were no higher paid employees.

5. Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

Page 12

Lampeter Family Centre

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

6. Funds

Restricted Funds
Garfield Weston
Postcode Trust
Postcode Trust (New)
FF Pathfinder Project
Families First
Summer of Fun (CCC)
CFiWales - Cost of Living Grant
Moondance
Ceredigion CC
Foyle Foundation
CFiWales - Main Grant
Plant Dewi - Ceredigion Underspend
Refunds
Lampeter Freemasons
CAVO
Lampeter Town Council
Refunds
Total Restricted Funds
Unrestricted Funds
Total Funds		 B/Fwd
Income
Expenditure
Transfers
C/Fwd
£
£
£
£
£
0
7,500
(6,205)
0
1,295
3,938
0
(3,938)
0
0
0
24,517
(3,030)
0
21,487
3
2,500
(2,500)
(3)
0
0
4,250
(4,250)
0
0
0
300
(300)
0
0
0
4,950
(3,207)
0
1,743
0
15,000
(10,893)
0
4,107
0
8,648
(7,905)
0
743
0
5,000
(369)
0
4,631
0
12,500
(0)
0
12,500
0
1,450
(1,450)
0
0
0
275
(0)
0
275
531
0
(0)
(531)
0
171
0
(0)
(171)
0
1,000
0
(0)
(1,000)
0
360
0
(0)
(360)
0
6,003
86,890
(44,047)
(2,065)
46,781
25,754
1,948
(302)
2,065
29,465
31,757
88,838
44,349
0
76,246

7. Cash in Bank and in Hand

7. Cash in Bank and in Hand
Current Account - 1
Current Account - 2
Current Account - 3
Current Account - 4
Petty Cash		 B/Fwd
Movement
Transfers
C/Fwd
2023
£
£
£
£
£
12
(12)
0
0
12
0
0
0
0
0
4,192
51,954
0
56,146
4,192
27,541
6,309
(13,750)
20,100
27,541
12
0
(12)
0
12
31,757
58,275
13,762
76,246
31,757

Page 13