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2025-05-31-accounts

Registered Charity Number: 1102670

MORFA FAMILY CENTRE

ANNUAL ACCOUNTS FOR THE YEAR ENDING 31 MAY 2025

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MORFA FAMILY CENTRE

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

Contents

Page Administrative Details 2 Report of the Trustees 3-7 Report of the Independent Examiner 8 Statement of Financial Activities 9 Statement of Assets and Liabilities 10 Notes to the Financial Statements 11-13

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MORFA FAMILY CENTRE
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REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2025

The trustees present their report with the financial statements of the charity for the year ended 31 May 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's trust deed and, the Charities Act 2011, and 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 (FRS102) (effective 1 January 2019).

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity Number 1102670 Registered Address Morfa Children’s Centre School Road Morfa anelli SA15 2AP Trustees Ms Christine Marie Evans Mr Sean Rees Ms Shaunna Williams Ms Trudy Walters Ms Christine Lee Centre Manager Mrs Lucy Craggs Bankers Uoyds Bank Uanelli Independent Examiners Harris Bassett Ltd Chartered Accountants 19 Murray Street Uanelli Carmarthenshire SA15 1AQ

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MORFA FAMILY CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Morfa Family Centre is a charity governed by a constitution as adopted 21* October 2003. It is registered as a charity with the Charity Commission.

The aims and objects of the charity are to develop at a local level the skills and nurturing capacity of families, parents and carers so the wellbeing and life chances of their children are enhanced.

Plant Dewi are the employer for the staff at Morfa Family Centre and the appointed Plant Dewi Project Worker advises and manages the Centre manager.

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. The centre also works dosely with other like-minded organisations and therefore is able to sign-post families in need to other professionals. By providing this service we preserve and protect health and relieve stress within family relationships.

Appointment of Trustees

Trustees are appointed, as set out in the constitution. Professionals and service users within the community who have a personal interest in the charity, are invited to join the management committee as appropriate. Committee members can also be co-opted when appropriate.

Trustee Induction and Training

As part of induction all trustees are DBS checked and shown the relevant documentation regarding the running of the family centre.

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Organisation Structure
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| Chair DCSR
Project Manager
rs
Strategic Manager |
[- [Shared] [Centre] Coe [Project] Manager —Play Worker
Worker ee
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MORFA FAMILY CENTRE
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REPORT OF THE TRUSTEES
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FOR THE YEAR ENDED 31 MAY 2025 Cont'd

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

Related Parties

Piant Dewi are the employer for the staff at Morfa Family Centre and an appointed Plant Dewi Project Worker advises and manages the Centre manager.

Risk Management

Risk management has been reviewed in terms of child protection policies, risk assessments of events and trips, the undertaking of the Disclosure and Barring Service and health and safety issues. The trustees feel that they have taken all reasonable steps to protect beneficiaries, staff, volunteers and the organisation itself.

OBJECTIVES AND ACTIVITIES

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

The constitution states the two objects as

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 Morfa Family Centre is to ensure children:-

The objectives for the next year are:-

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MORFA FAMILY CENTRE
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REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2025 Cont'd

ACHIEVEMENT AND PERFORMANCE

Morfa Family Centre is based in a state of the art room with excellent facilities. Partnership working is strong and agencies such as Health Visitors come to the centre on a regular basis. The staff have provided a variety of activities and sessions for the children and their families and work in partnership with Plant Dewi, ICC, Flying Start and other providers to provide parents and children with information sessions together with practical activities and workshops.

Activities

General activities at the centre have included cooking, gardening, themed arts and craft sessions, messy play, play-day activities, fun days, nature walks and read with me sessions. Healthy eating and active lifestyles are Promoted at the centre and there is a weekly lunch club. Parents benefited enjoyed the healthy eating and low budget meals that are demonstrated in the health promotion sessions.

The weekly structure includes:

Links with Flying Start, Health Visitors, Maes Y Morfa School, Jellitotz Nursery, Perinatal Mental Health Service as well as other professional agencies such as Legacy Project, DWP, Wales PPA and Communities First are very strong and we continue to work dosely with these agencies and families within Morfa and the surrounding areas.

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MORFA FAMILY CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2025 Cont’d

Reserves Policy

The trustees reviewed the charity's needs for reserves in line with the guidance issued by the Charity Commission. The greatest area of risk to the effectiveness of the charity is loss of grant funding. In the event of such a loss the trustees wish to be able to maintain services for at least 3 months to enable other sources of funding to be secured or to make changes to existing services. The trustees therefore feel that reserves should normally approximate to 3 - 6 months of the largest grant. This currently equates to approximately £5,000 - £10,000. As of 31 May 2025, reserves held equated to £8,966, which is below the top end of this range. The trustees are considering ways to increase unrestricted funds and continue to monitor reserves on an annual basis.

STATEMENT OF TRUSTEES RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS

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

The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources including the income and expenditure, of the charity for that period. In preparing the financial statements, the trustees are required to:

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MORFA FAMILY CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2025 Cont'd

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to 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 Trust deed. They 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.

This Report was approved by the Trustees on... Zen bla eee and signed on its behalf by SA

MORFA FAMILY CENTRE

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REPORT OF THE INDEPENDENT EXAMINER
FOR THE YEAR ENDED 31 MAY 2025
Independent examiner's report to the Trustees of Morfa Family Centre
I report on the accounts of the Charity for the year ended 31 May 2025, which are set out on pages 8 to 13.
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Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit ts not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to an audit and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination indudes 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 statement below.

Independent examiner's statement

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

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

E Truman FCA

Harris Bassett Ltd

Chartered Accountants

Uanelli

Carmarthenshire

SA15 1AQ

Date:

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MORFA FAMILY CENTRE

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|||||||||| |---|---|---|---|---|---|---|---|---| |STATEMENT|OF|FINANCIAL|ACTIVITIES| |FOR|THE|YEAR ENDED|31|MAY|2025| |Note|Unrestricted|Restricted|Total|Total| |Funds|Funds|Funds|Funds| |2025£|2025£|2025£|2024£| |Receipts| |Gifts|and|donations|835|~|835|1,073| |Grants|2|500|39,998|40,498|24,777| |Total|receipts|1335|39,998|41,333|25,850| |Payments| |CharitableGovernanceactivities costs|4|.|5,077|5,077|3,295| |Activity|Resources|&|Trips|-|380|380|48| |Insurance|-|673|673|629| |Membership|-|30|30|.| |Equipment|-|-|-|-| |Room|Hire|-|12|12|115| |Stationery|&|Computer|Costs|-|186|186|125| |Food|Club|109|2,105|2,214|1,500| |Salaries,|tax|and|NIC|3|-|26,566|26,566|12,148| |DBS|-|28|28|123| |Telephone|-|32|32|-| |Training|-|33|313|-| |Sundries|:|||57| |TotalTotal charitablepayments|payments|109|35,402|35,511|18,040| |Net Funds|1,226|4,596|5,822|2,810| |B/Fwd|funds|previous|year end|7,740|14,549|22,289|14,479| |Transfer|between|funds|:|:|:|:| |C/Fwd|fund|current|year end|8,966|19,145|28,111|22,289|

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MORFA FAMILY CENTRE
BALANCE SHEET
AS AT 31 MAY 2025
2025 2024
£ £
ASSETS
Current assets
Cash at bank and in hand
Bank Account 27,711 22,125
Petty cash &Sum Up Account
NETCURRENTASSETS
TOTALASSETS LESSCURRENT
LIABILITIES —400
28,111
28,111
164
22,289
22,289
NETASSETS 28,111 22,289
Fund Breakdown
Unrestricted funds - Reserve 8,966 7,740
Restricted funds
TotalFunds
19,145
28,111
14,549
22,289

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Signed on behalf of the Trustees
Name ...... SLA N.... EE Son
Signature............... Sha2< ee neeit
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MORFA FAMILY CENTRE

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NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Notes to the accounts for period ended 31 May 2025

1 ACCOUNTING POLICIES

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the Preparation of the financial statements are as follows:

Basis of Preparation

The financial statements have been prepared on a receipts and payments basis on a consistent basis.

INCOMING RESOURCES Recognition of incoming resources These are included in the Statement of Financial Activities (SoFA) when the charity receives the resources.

Incoming resources with related expenditure Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA.

Grants and donations

Grants and donations are only included in the SoFA when the charity has received the resources.

Contractual income and performance related grants

This is only included in the SoFA once the related goods or services have been delivered.

Gifts in kind

Gifts in kind are accounted for as a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable.

Donated services and facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.

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MORFA FAMILY CENTRE

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025 Cont’d

Volunteer help

The value of any voluntary help received is not induded in the accounts but is described in the trustees’ annual report.

Investment income

This is included in the accounts when received.

Investment gains and losses

This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

EXPENDITURE AND LIABLITIES Liability recognition

Liabilities are recognised as soon as paid by the charity.

Governance costs

This includes costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or charity matters.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

RESTRICTED INCOME

Restricted funds are received for a specific purpose within the objects of the charity and must be accounted for separately. All income has therefore been shown as restricted where the donor has stated that the income can only be used for a specified purpose or where it has been raised through an appeal for a specified purpose. Fund movements were as follows:

Restricted Fundsbreakdown Restricted Fundsbreakdown 2024
Balance B/F
£
Income
Additions
£
Expenditure
Funds
£
2025
BalanceC/F
£
Moondance
National Lottery
Community Postcode
Garfield Weston
CommunityFoundationWales
Tesco
Foyles
Leathersellers
Leathersellers
Restricted
Wales
-
-
-
2,429
3,032
2,088
-
5,000
2,000

14,549
16,373
7,861
:
5,000
4,639
1,125
-
-
5,000
39,998
16,329
490
2,429
3,196
4,756
1,202
5,000
2,000
——
35,402
44
7,371
-
4,836
1,971
(77)
-
-
5,000
19,145
Unrestricted 1.740 4335 199 8,966

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MORFA FAMILY CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

3. SALARY AND WAGES

Total staff costs comprised:

Wages and salaries (induding employers NI & pension) £26,566 Total staff costs

The average monthly number of employees in the year was 2

No employees received emoluments of more than £60,000

4. GOVERNANCE COSTS

Includes costs of the preparation and examination of statutory accounts, the costs of trustee meetings and costs of any legal advice to trustees on governance of charity matters.

There was no trustee remuneration.

Governance costs were as follows:

£ AR Support Consultancy 3,248 Health and Safety Support Services 1,325 Independence examination 504 £5,077