**Charity Number:  1113768 Company Number:   05672088** 

## **RHAYADER & DISTRICT COMMUNITY SUPPORT** 

## **ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED** 

**31 MARCH 2025** 



**RHAYADER & DISTRICT COMMUNITY SUPPORT** 

## **ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** 

|**CONTENTS**|**CONTENTS**|
|---|---|
|**Page**||
|1|Legal and Administrative Information|
|2 - 4|Report of the Trustees|
|5|Independent Examiner’s Report|
|6|Statement of Financial Activities<br>(Including Income and Expenditure Account)|
|7|Balance Sheet|
|8 - 15|Notes to the Financial Statements|





## **RHAYADER & DISTRICT COMMUNITY SUPPORT** 

## **LEGAL AND ADMINISTRATIVE INFORMATION** 

**TRUSTEES:** 

Jacqueline Davies (Co-Chair from 27 November 2024) Patricia Buchan (Co-Chair from 27 November 2024) Jonathan Matthews Deborah Price (Resigned 1 January 2025) Elizabeth Lee Price (Appointed 27 November 2024, resigned 1 October 2025) Catherine Lea (Resigned 1 January 2025) 

**COMPANY SECRETARY:** Catherine Lea **REGISTERED OFFICE:** The Arches West Street Rhayader Powys LD6 5AB **REGISTERED COMPANY NUMBER:** 05672088 **REGISTERED CHARITY NUMBER:** 1113768 **INDEPENDENT EXAMINER:** A C Jones Andrew Jones & Co Chartered Accountants The Old Surgery Spa Road Llandrindod Wells Powys LD1 5EY 

1 



**RHAYADER & DISTRICT COMMUNITY SUPPORT** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** 

The Trustees present their annual report with the Financial Statements of the company for the year ended 31 March 2025. 

The Financial Statements comply with the Charities Act 2011, the Companies Act 2006, the memorandum and Articles of Association, 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 2015) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102). 

## **OUR PURPOSES AND ACTIVITIES** 

The objectives of the charity are to promote all or any purposes for the benefit of the community in Rhayader and District deemed by law to be charitable and in particular, the advancement of education, the furtherance of health and the relief of poverty, distress and sickness. 

## **PUBLIC BENEFIT STATEMENT** 

The charity has complied with its duty as a charity and has throughout the year publicised the information and support that is available to the community in Rhayader and District. 

## **FINANCIAL REVIEW** 

Total Income in the year was £446,108 compared to £334,112 in 2024. Expenditure increased in the year to £472,279 compared to £416,859 in 2024. 

Net expenditure for the year was £26,171 compared to Net expenditure of £82,747 for the previous year. The net movement in funds was net income for Restricted Funds of £11,484 (2024 – net expenditure £8,866) and net expenditure for Unrestricted Funds of £37,585 (2024 – net expenditure £73,881). A detailed breakdown of Income and Expenditure is provided in the notes to the Financial statements. 

## **Reserves Policy** 

The Trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets, or held in designated funds, (‘the free reserves’) held by the Charity should be approximately six months of unrestricted resources expended which is estimated at approximately £150,000 (2024 - £150,000).  At this level the Trustees feel they would be able to continue the current activities of the Charity in the event of a significant drop in funding. The actual free reserves at 31 March 2025 were £81,875 (2024 – £118,401). 

## **PLANS FOR THE FUTURE** 

- Continue to update Policies and Procedures on Governance, Health & Safety, Compliance and Financial Viability 

- Continue to develop and improve our Social Media platforms to promote RDCS to improve public perception of the range of activities we engage in 

- Continue to secure funding and develop Memory Lane, our Community Shop, Foodbank and Wellbeing offer 

- Plan for our 40th Anniversary 

- Review and conduct a feasibility study of our Community Transport services 

- Engage new Trustees 

- Implement funding & contingency plans for building-related repairs and renewals 

- Develop a Business Plan for the future our Community Nursery 

## **ACHIEVEMENTS AND PERFORMANCE** 

## **Strategic Highlights** 

## **Co-Chair’s Report** 

2024-25 marked our first full year as Co-Chairs of Rhayader and District Community Support (RDCS). 

During the year we continued reviewing systems, processes and ways of effective working across the organisation and started to implement changes to strengthen Governance, Safety, Transparency, Accountability, Compliance and Financial Viability.  We prioritised the focus of our activity according to need and risk and in September 2024, Staff and Trustees considered the RDCS constitution and confirmed that the core purpose remained relevant. 

We also worked together to develop and put in place a new Organisational Structure and lines of Accountability, and began the creation of a new Health & Safety and HR Management system in order to continuously ensure that all legal and obligatory requirements are addressed and adhered to. An external contract with Peninsula was implemented in order to provide Human Resources expertise. 

2 



## **RHAYADER & DISTRICT COMMUNITY SUPPORT** 

## **REPORT OF THE TRUSTEES** 

## **FOR THE YEAR ENDED 31 MARCH 2025** 

## **Chair’s Report (Continued)** 

Support for our Nursery Managers towards autonomy for finances and operational decisions was instigated, and routine monitoring of overall RDCS services and grant awards was strengthened. 

Our Board of Trustees continued to meet quarterly throughout the year, and following a small campaign we recruited Stephen Lawrence and co-opted Pricilla Toop. A warm welcome to both and we look forward to developing and increasing this strategic team over the next Financial Year. Jon Matthews was voted Treasurer. If you or anyone you know would like to join us as RDCS Trustees, please do call The Arches office to register your interest. 

We have made progress, but there remains much to be done to improve our financial situation and to ensure that Rhayader & District Community Support is able to continue supporting our community well into the future. The Impact Reports of each RDCS Department in this document highlights the outstanding work being done, along with the importance of our services and the need for their continuation, and as we look ahead our focus remains on delivering positive health & wellbeing change for all Rhayader & District Residents. 

Finally, we pay tribute to our fellow Trustees and amazing Staff for their commitment and dedication to providing our services throughout the year, and applaud our incredible Volunteers who helped us effectively deliver our Community Transport services, Memory Lane social group, Community Shop & Community Events – indeed all of the Volunteers helping in our Community. You are the unsung heroes of Rhayader and a sincere thank you to all for your time and efforts. 

## **Operating Highlights** 

## **SMT Report** 

It was another eventful year at Rhayader & District Community Supports’ Community Nursery and The Arches hub! 

The Nursery went from strength to strength, providing quality childcare for local families in the beautiful surroundings of Bryntirion Primary School, and The Arches (West Street) continued the ongoing efforts to enhance and improve health & wellbeing for everyone in our Community. 

The creation of a Summer House at the Nursery enhanced the outdoor activities for the children, providing an ideal purpose-built space to encourage physical exercise and promote being out and about in the fresh air.  With our brilliant Nursery staff working hard to create a safe, nurturing and comfortable environment we are proud to be able to offer this service for our Community. 

We started to bring back IT solutions in-house at The Arches,  recognising the skills our Staff members already have in order to create and maintain new platforms and processes. Transport Monitoring systems for auditing purposes were re-introduced along with the launch of Google Workspace which has improved the efficiency and effectiveness of administering our projects. We began going “paperless”, and introduced a new staff communications and calendar system and are working towards more ways of improving the “back-end” of our operations to enable the smooth running of all of our services. 

Highlights of the Year included Excellence in Health & Wellbeing nominations of our Community Shop Volunteers & and Community Car Volunteer Drivers to the PAVO Volunteer Of The Year Awards. During a ceremony in June 2024 our Shop Volunteers were awarded a Finalist certificate, with our team of Community Car Volunteers winning the Category – well done to all! 

We were also awarded Rhayader Carnival Best Dressed Window in July – 2nd place!  Well done to new member of staff Sarah Rowe for her fantastic creative efforts, great result!  Sarah joined The Arches Team in April, with May seeing the return of Ali Thomas. We were able to offer our Foodbank Officer Tim Hay more hours to develop our wellbeing offer, along with increasing Shop Coordinator hours for Jane Davies.  We were very sad to have Norman Lampard retire from Dial A Ride driving in December, but were happy to have Bob Williams join us as Normans’ replacement in January. Katie Pugh continued to process our Accounts, with Julie Davies coordinating our Volunteer Bureau. Emily Price and Sharon Morris continued to manage the Nursery, and we said goodbye to Lawrence Gellor in February and wish him well for the future. 

Along with our Volunteers, The Arches and Nursery Staff are the “core” of everything we do. Hard working, compassionate, willing and committed – the dedication to their jobs in providing the services we offer is hugely appreciated and valued. We will continue to go from strength to strength. 

3 



**RHAYADER & DISTRICT COMMUNITY SUPPORT** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** 

## **LEGAL AND ADMINISTRATION** 

## **Legal and administration details are given on page 1.** 

## **GOVERNING DOCUMENT** 

Rhayader and District Community Support is a company limited by guarantee and a registered Charity governed by its Memorandum and Articles of Association.  The governing body of the charity is known as the board of directors (trustees). Under those Articles of Association, the board of directors are elected annually by the members of the Charitable Company attending the Annual General Meeting. The board elects from itself a chair, Vice chair, Secretary and treasurer at the first meeting following the Annual General Meeting. 

## **ORGANISATION** 

The Trustees administer the charity with the assistance of the Manager appointed by the Trustees who manages the day-to-day operations of the Charity. 

## **RISK REVIEW** 

The Trustees have conducted their own review of the major risks to which the Charity is exposed and systems have been established to mitigate those risks.  These procedures are periodically reviewed to ensure they still meet the needs of the Charity. 

## **TRUSTEES’ RESPONSIBILITIES** 

The Trustees, (who are also directors of Rhayader & District Community Support for the purposes of company law) are responsible for preparing the Trustees’ Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Company law requires the Trustees to prepare Financial Statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.  In preparing these Financial Statements, the Trustees are required to: 

- select suitable accounting policies and then 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. 

- prepare the Financial Statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. 

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the Financial 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 Report of the Trustees has been prepared in accordance with the Statement of Recommended Practice - Accounting and Reporting by Charities (SORP 2015) and in accordance with special provisions of Part 15 to the Companies Act 2006 relating to small companies. 

Approved by the Trustees on 25 November 2025 and signed on their behalf by: 

Jacqueline Davies Co-Chair 

Patricia Buchan Co-Chair 

4 



**RHAYADER & DISTRICT COMMUNITY SUPPORT** 

## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF RHAYADER & DISTRICT COMMUNITY SUPPORT** 

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025. 

Responsibilities and basis of report 

As the Trustees of the Company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). 

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Company’s accounts carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. 

Independent examiner’s statement 

The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the ICAEW (the Institute of Chartered Accountants in England and Wales). 

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me reasonable cause to believe: 

1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; and 

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 

I have no concerns and have come across no other matters to which your attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

A C Jones BSc (Econ) FCA Andrew Jones & Co Chartered Accountants The Old surgery Spa Road Llandrindod Wells Powys LD1 5EY 

26 November 2025 

5 



**RHAYADER & DISTRICT COMMUNITY SUPPORT** 

## **STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025** 

|**INCOME**<br>**Note**<br>Donations and Legacies<br>Charitable Activities<br>Other Trading Activities<br>Investment Income<br>**TOTAL INCOME**<br>2<br>**EXPENDITURE**<br>Charitables Activities<br>**TOTAL EXPENDITURE**<br>3<br>**NET INCOME/(EXPENDITURE)**<br>**BEFORE TRANSFERS**<br>Transfer Between Funds<br>5<br>**NET INCOME/(EXPENDITURE) AND NET**<br>**MOVEMENT IN FUNDS FOR THE YEAR**<br>Total Funds Brought Forward<br>Total Funds Carried Forward|**Unrestricted**<br>**Funds**<br>**£**<br>6,375 <br>241,485 <br>29,998 <br>2,793 <br>280,651 <br> <br>306,148 <br>306,148 <br> <br>(25,497) <br>(12,088) <br> <br>(37,585) <br>168,352 <br>130,767|**Restricted**<br>**Funds**<br>**£**<br> <br>1,337 <br> <br>164,120 <br> <br>- <br> <br>- <br> <br>165,457 <br> <br> <br> <br>166,061 <br> <br>166,061 <br> <br> <br> <br>(604) <br> <br>12,088 <br> <br> <br> <br>11,484 <br> <br>317,621 <br> <br>329,105|**Total**<br>**Funds**<br>**Year Ended**<br>**31/3/2025**<br>**£**<br> <br>7,712 <br> <br>405,605 <br> <br>29,998 <br> <br>2,793 <br> <br>446,108 <br> <br> <br> <br>472,209 <br> <br>472,209 <br> <br> <br> <br>(26,101) <br> <br>- <br> <br> <br> <br>(26,101) <br> <br>485,973 <br> <br>459,872|**Total**<br>**Funds**<br>**Year Ended**<br>**31/3/2024**<br>**£**<br> <br>5,666<br> <br>301,421<br> <br>24,661<br> <br>2,364|
|---|---|---|---|---|
|||||<br>334,112|
|||||<br> <br>416,859|
|||||<br>416,859|
|||||<br> <br>(82,747)<br> <br>-|
|||||<br> <br>(82,747)<br> <br>568,720|
|||||<br>485,973|



The statement of financial activities includes all gains and losses recognised in the year. 

All incoming resources and resources expended derive from continuing activities. 

The notes on pages 8 to 15 form an integral part of these Financial Statements. 

6 



**RHAYADER & DISTRICT COMMUNITY SUPPORT** 

## **BALANCE SHEET AT 31 MARCH 2025** 

|**FIXED ASSETS**<br>**Note**<br>Intangible Assets<br>6<br>Tangible Assets<br>7<br>**CURRENT ASSETS**<br>Debtors<br>8<br>Cash at Bank and In Hand<br>**CURRENT LIABILITIES**<br>Creditors Amount Falling Due Within One Year<br>9<br>**NET CURRENT ASSETS**<br>**TOTAL ASSETS**<br>**THE FUNDS OF THE CHARITY**<br>Unrestricted Income Funds:<br>General Funds<br>Designated Funds<br>Unrestricted Funds<br>10<br>Restricted Funds<br>11<br>**TOTAL FUNDS**|**2025**<br>**£**<br>**£**<br>986 <br>309,598 <br>310,584 <br>13,670 <br>150,517 <br>164,187 <br>(14,899) <br>149,288 <br>459,872 <br>110,767 <br>20,000 <br> <br>130,767 <br>329,105 <br>459,872|**2024**<br>**£**<br>**£**<br> <br>1,480<br> <br>319,743<br> <br>321,223<br>19,934 <br>170,962 <br>190,896 <br>(26,146) <br> <br>164,750<br> <br>485,973<br>148,352 <br>20,000 <br> <br> <br>168,352<br> <br>317,621<br> <br>485,973|**2024**<br>**£**<br>**£**<br> <br>1,480<br> <br>319,743<br> <br>321,223<br>19,934 <br>170,962 <br>190,896 <br>(26,146) <br> <br>164,750<br> <br>485,973<br>148,352 <br>20,000 <br> <br> <br>168,352<br> <br>317,621<br> <br>485,973|
|---|---|---|---|
|||<br> <br> <br>||
||||485,973|



For the year in question, the charitable company was entitled to exemption from an audit under section 477 of the Companies Act 2006. 

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Act. 

The Trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of the accounts. 

Approved by the Trustees on 25 November 2025 and signed on their behalf by: 

Jacqueline Davies Co-Chair 

Patricia Buchan Co-Chair 

The notes on pages 8 to 15 form an integral part of these Financial Statements 

7 



**RHAYADER & DISTRICT COMMUNITY SUPPORT** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** 

## **1 ACCOUNTING POLICIES** 

## **Basis of Preparation** 

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 United Kingdom and Republic of Ireland (FRS 102) and the Companies Act 2006. The charity is not required to prepare a Statement of Cash Flows. 

The charity constitutes a public benefit entity as defined by FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). 

## **Preparation of Accounts on a Going Concern Basis** 

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

## **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. 

## **Incoming Resources** 

Incoming resources including capital grants for the purchase of fixed assets are included in full in the Statement of Financial Activities when these are receivable. 

Income represents amounts receivable in the year for income for donations, grants, therapy receipt donations, fund-raising, subscriptions including life memberships and interest received. 

Incoming resources in the form of donated assets have been included in the Income and Expenditure Account at a reasonable estimate of their value and capitalised where appropriate. 

## **Resources Expended** 

Resources expended are accounted for on an accruals basis inclusive of VAT which cannot be recovered.  Expenditure is directly attributable to specific activities and has been included in cost categories of costs of generating funds, charitable expenditure provision of hospice and governance of the Charity.  Where costs cannot be directly attributed to these categories in respect of administration expenses, it is estimated based on activity levels that 90% of these costs are attributable to direct charitable expenditure and 10% to governance. 

## **Intangible Assets** 

Amortisation has been provided on Intangible Assets to write off the costs of Website costs over its estimated useful life of 5 years 

## **Tangible Fixed Assets** 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: 

Freehold Property 0% on cost  (previously 1% on cost) Leasehold Property 5.263% on remaining cost  (previously 1% on cost) Equipment 10% on cost Computer Equipment 25% on cost Motor Vehicles 25% reducing balance (previously 25% on cost) 

No depreciation has been provided for on the Freehold Property as the residual value is considered to be at least equal to its carrying value in the Financial Statements. 

The rate of depreciation of the Leasehold Property was changed in the year ended 31 March 2019 to 5.263% to write off the cost over the remaining term of the lease of the land which is for 25 years from 2012. 

8 



**RHAYADER & DISTRICT COMMUNITY SUPPORT** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** 

## **ACCOUNTING POLICIES (CONTINUED)** 

## **Voluntary Help and Gifts in Kind** 

No value has been put on the voluntary help received during the year.  There are also numerous small gifts that cannot be quantified. 

## **Debtors** 

Trade and other debtors are recognised at the settlement amount due after any trade discount offered.  Prepayments are valued at the amount prepaid after taking account of any trade discounts due. 

## **Cash at Bank and in Hand** 

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 

## **Creditors and Provisions** 

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. 

## **Accounting for Separate Funds** 

The financial statements of a charity must differentiate between restricted and unrestricted funds. 

Restricted funds are funds subject to specific conditions, imposed by the donor or by the specific terms of the charity appeal less amounts expended for these purposes.  Designated funds are income funds of the Charity which have been set aside for specific purposes, less amounts expended for these purposes.  Unrestricted funds are all the other funds of the charity. 

## **Pensions** 

The charity operates a defined contribution pension scheme for its employees.  The assets of this scheme are held separately from those of the charity, being invested with insurance companies.  Pension costs charged in the Statement of Financial Activities disclosed in note 5 represent contributions payable by the charity in the year. 

9 



## **RHAYADER & DISTRICT COMMUNITY SUPPORT** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** 

|**2** **INCOME**<br>**Donations and Legacies:**<br>Donations<br>Membership Fees<br>Legacy<br>**Income from Charitable Activities:**<br>Grants Receivable<br>Transport Fares<br>WAST<br>Nursery Income<br>**Other Trading Activities:**<br>Shop Income<br>Room Hire and Refreshments<br>Rent Received<br>Activities<br>Insurance Claim<br>Sundry Income<br>Fundraising Income<br>**Investment Income:**<br>Interest Received<br>**TOTAL INCOME**<br>**GRANTS**<br>**Grants received in the year were as under:**<br>Powys County Council<br>PAVO<br>National Lottery Community Fund<br>Community Foundation In Wales<br>Social Value Forum (PAVO)<br>Co-op<br>Bryntitly<br>Moondance Foundation<br>Arnold Clark<br>Garfield Weston|**Unrestricted**<br>**Funds**<br>**£**<br>4,698 <br>1,677 <br>- <br>6,375 <br> <br>19,153 <br>12,381 <br>10,751 <br>199,200 <br>241,485 <br> <br>25,914 <br>298 <br>- <br>754 <br>- <br>2,386 <br>646 <br>29,998 <br> <br>2,793 <br>2,793 <br>**280,651** <br>**Unrestricted**<br>**Funds**<br>**£**<br>4,153 <br>- <br>- <br>- <br>- <br>5,000 <br>- <br>- <br>- <br>10,000 <br>19,153|**Restricted**<br>**Funds**<br>**£**<br>1,337 <br>- <br>- <br>1,337 <br> <br> <br>164,120 <br>- <br>- <br>- <br>164,120 <br> <br> <br>- <br>- <br>- <br>- <br>- <br>- <br>- <br>- <br> <br> <br>- <br>- <br>**165,457** <br>**Restricted**<br>**Funds**<br>**£**<br>25,530 <br>9,583 <br>72,247 <br>10,000 <br>11,971 <br>500 <br>1,733 <br>32,056 <br>500 <br>- <br>164,120|**Total Funds**<br>**Year Ended**<br>**31/3/2025**<br>**£**<br>6,035 <br>1,677 <br>- <br>7,712 <br> <br> <br>183,273 <br>12,381 <br>10,751 <br>199,200 <br>405,605 <br> <br> <br>25,914 <br>298 <br>- <br>754 <br>- <br>2,386 <br>646 <br>29,998 <br> <br> <br>2,793 <br>2,793 <br>**446,108** <br>**Year Ended**<br>**31/3/2025**<br>**£**<br>29,683 <br>9,583 <br>72,247 <br>10,000 <br>11,971 <br>5,500 <br>1,733 <br>32,056 <br>500 <br>10,000 <br>183,273|**Total Funds**<br>**Year Ended**<br>**31/3/2024**<br>**£**<br>4,199<br>1,467<br>-|
|---|---|---|---|---|
|||||5,666|
|||||<br>94,547<br>9,608<br>13,502<br>183,764|
|||||301,421|
|||||<br>16,802<br>631<br>673<br>1,049<br>2,246<br>785<br>2,475|
|||||24,661|
|||||<br>2,364|
|||||2,364|
|||||**334,112**|
|||||**Year Ended**<br>**31/3/2024**<br>**£**<br>31,914<br>5,351<br>38,206<br>10,000<br>7,981<br>1,095<br>-<br>-<br>-<br>-|
|||||94,547|



10 



**RHAYADER & DISTRICT COMMUNITY SUPPORT** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** 

|**EXPENDITURE**<br>**Costs Directly Allocated to Charitable Activities:**<br>Salaries, National Insurance and Pension<br>Staff Training<br>Volunteer Driver Expenses<br>Shed Rental and Costs<br>Water Rates<br>Insurances<br>Light and Heat<br>Cleaning Costs<br>Repairs and Maintenance<br>Office Costs<br>Advertising and Website Fees<br>Telephone and Internet<br>Activities<br>Shop Expenditure<br>Vehicle Expenses<br>Legal and Professional<br>Human Resource Cost<br>Payroll and Bookkeeping Services<br>Waste Disposal Costs<br>Sundry Expenses<br>Refreshments<br>Nursery Consumables etc<br>Subscriptions and Licences<br>Depreciation and Amortisation<br>Governance Costs (See Below)<br>**Analysis of Governance Costs:**<br>Administrative Salaries<br>Light and Heat<br>Office Costs<br>Telephone and Internet<br>Accountancy<br>Independent Examiner's Fee|**Unrestricted**<br>**Funds**<br>**£**<br>241,403 <br>222 <br>11,461 <br>540 <br>666 <br>4,528 <br>8,502 <br>3,410 <br>6,505 <br>214 <br>595 <br>4,899 <br>45 <br>733 <br>1,151 <br>4,211 <br>- <br>1,530 <br>928 <br>994 <br>6,292 <br>105 <br>315 <br>2,032 <br>4,867 <br>306,148 <br> <br>- <br>999 <br>24 <br>544 <br>2,940 <br>360 <br>4,867|**Restricted**<br>**Funds**<br>**£**<br> <br>110,897 <br> <br>2,200 <br> <br>- <br> <br>- <br> <br>- <br> <br>- <br> <br>4,135 <br> <br>- <br> <br>- <br> <br>10,879 <br> <br>1,500 <br> <br>- <br> <br>8,696 <br> <br>- <br> <br>6,538 <br> <br>750 <br> <br>- <br> <br>- <br> <br>- <br> <br>- <br> <br>497 <br> <br>1,957 <br> <br>131 <br> <br>13,792 <br> <br>4,089 <br> <br>166,061 <br> <br> <br> <br>2,475 <br> <br>405 <br> <br>1,209 <br> <br>- <br> <br>- <br> <br>- <br> <br>4,089|**Total**<br>**Funds**<br>**Year Ended**<br>**31/3/2025**<br>**£**<br> <br>352,300 <br> <br>2,422 <br> <br>11,461 <br> <br>540 <br> <br>666 <br> <br>4,528 <br> <br>12,637 <br> <br>3,410 <br> <br>6,505 <br> <br>11,093 <br> <br>2,095 <br> <br>4,899 <br> <br>8,741 <br> <br>733 <br> <br>7,689 <br> <br>4,961 <br> <br>- <br> <br>1,530 <br> <br>928 <br> <br>994 <br> <br>6,789 <br> <br>2,062 <br> <br>446 <br> <br>15,824 <br> <br>8,956 <br> <br>472,209 <br> <br> <br> <br>2,475 <br> <br>1,404 <br> <br>1,233 <br> <br>544 <br> <br>2,940 <br> <br>360 <br> <br>8,956|**Total**<br>**Funds**<br>**Year Ended**<br>**31/3/2024**<br>**£**<br> <br>293,718<br> <br>856<br> <br>11,011<br> <br>540<br> <br>477<br> <br>4,089<br> <br>8,518<br> <br>1,480<br> <br>10,446<br> <br>15,356<br> <br>1,682<br> <br>3,290<br> <br>7,403<br> <br>186<br> <br>8,508<br> <br>546<br> <br>14,100<br> <br>1,483<br> <br>1,028<br> <br>782<br> <br>6,555<br> <br>2,713<br> <br>388<br> <br>13,343<br> <br>8,361|
|---|---|---|---|---|
|||||<br>416,859|
|||||<br> <br>2,343<br> <br>946<br> <br>1,706<br> <br>366<br> <br>2,640<br> <br>360|
|||||<br>8,361|



## **3 EXPENDITURE** 

11 



**RHAYADER & DISTRICT COMMUNITY SUPPORT** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** 

|**4** **STAFF COSTS**<br>Wages and Salaries<br>Employers National Insurance<br>Staff Pension Costs<br>Average Number of Employees<br>**5** **TRANSFER BETWEEN FUNDS**<br>**The Transfer Between Funds In The Year Are:**<br>Transfer of Unrestricted Funds to Restricted Funds<br>Transfer of Core costs from Unrestricted Funds to Restricted Funds<br>**6** **INTANGIBLE ASSETS**<br>**Cost**<br>At 1 April 2024<br>Additions<br>At 31 March 2025<br>**Amortisation**<br>At 1 April 2024<br>Charge for the year<br>At 31 March 2025<br>**Net Book Value**<br>At 31 March 2025<br>At 31 March 2024|**2025**<br>**£**<br>332,893 <br>16,322 <br>4,827 <br>354,042 <br>20 <br>**Unrestricted**<br>**Funds**<br>**£**<br>(12,000) <br>(88) <br>(12,088) <br> <br>**Website**<br>**£**<br>4,339 <br>- <br>4,339 <br> <br>2,859 <br>494 <br>3,353 <br> <br>986 <br>1,480|**2024**<br>**£**<br> <br>281,431<br> <br>10,767<br> <br>3,863|
|---|---|---|
|||<br>296,061|
|||<br>17<br>**Restricted**<br>**Funds**<br>**£**<br> <br>12,000<br> <br>88|
|||<br>12,088|
|||<br>**Total**<br>**£**<br> <br>4,339<br> <br>-|
|||<br>4,339|
|||<br> <br>2,859<br> <br>494|
|||<br>3,353|
|||<br> <br>986|
|||<br>1,480|



12 



## **RHAYADER & DISTRICT COMMUNITY SUPPORT** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** 

|**7** **TANGIBLE ASSETS**<br>**Freehold &**<br>**Leasehold**<br>**Property**<br>**£**<br>**Cost or Revaluation**<br>At 1 April 2024<br>381,717 <br>Additions<br>- <br>At 31 March 2025<br>381,717 <br> <br>**Depreciation**<br>At 1 April 2024<br>92,606 <br>Charge for the year<br>8,064 <br>At 31 March 2025<br>100,670 <br> <br>**Net Book Value**<br>At 31 March 2025<br>281,047 <br>At 31 March 2024<br>289,111 <br> <br>**8** **DEBTORS**<br>Other Debtors<br>Prepayments<br>Tax and Social Security Costs<br> <br>**9** **CREDITORS: Amounts falling due within one year**<br>Other Creditors<br>Accruals<br>Provision<br>Tax and Social Security Costs<br>|**Equipment** <br>**£**<br> <br>60,111 <br> <br>3,314 <br> <br>63,425 <br> <br> <br> <br>44,147 <br> <br>2,720 <br> <br>46,867 <br> <br> <br> <br>16,558 <br> <br>15,964 <br> <br> <br> <br>|<br>**Computer**<br>**Equipment** <br>**£**<br> <br>36,208 <br> <br>1,871 <br> <br>38,079 <br> <br> <br> <br>34,292 <br> <br>1,358 <br> <br>35,650 <br> <br> <br> <br>2,429 <br> <br>1,916 <br> <br> <br>|<br>**Motor**<br>**Vehicles**<br>**£**<br> <br>55,526 <br> <br>- <br> <br>55,526 <br> <br> <br> <br>42,774 <br> <br>3,188 <br> <br>45,962 <br> <br> <br> <br>9,564 <br> <br>12,752 <br> <br> <br>**2025**<br>**£**<br>9,441 <br>4,211 <br>18 <br>13,670 <br> <br> <br>**2025**<br>**£**<br>11,524 <br>3,375 <br>- <br>- <br>14,899|**Total**<br>**£**<br> <br>533,562<br> <br>5,185|
|---|---|---|---|---|
|||||<br>538,747|
|||||<br> <br>213,819<br> <br>15,330|
|||||<br>229,149|
|||||<br> <br>309,598|
|||||<br>319,743|
|||||<br>**2024**<br>**£**<br> <br>16,279<br> <br>3,655<br> <br>-|
|||||<br>19,934|
|||||<br>**2024**<br>**£**<br> <br>5,067<br> <br>3,075<br> <br>14,100<br> <br>3,904|
|||||<br>26,146|



13 



## **RHAYADER & DISTRICT COMMUNITY SUPPORT** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** 

|**10** **UNRESTRICTED FUNDS**<br>**Unrestricted Funds:**<br>General Funds<br>**Designated Funds:**<br>Refurbishments Fund<br>Total Unrestricted Funds<br>**11** **RESTRICTED FUNDS**<br>**Restricted Income Funds:**<br>Food Bank<br>Social Value Forum (PAVO)<br>NLCF - Awards For All<br>NLCF - Cost of Living<br>NLCF - Community Hub<br>Community Transport<br>Volunteer Centre<br>Nursery Capital Grant<br>Nursery<br>Memory Lane<br>PCC - Warm Spaces<br>Moondance<br>CF in Wales<br>**Restricted Capital Funds:**<br>Building Fund<br>Nursery Fund<br>Arches Alterations<br>Transport Fund Appeal<br>Groundworks UK - Artificial Grass<br>NLCF - Minibus<br>NLCF - Laptop<br>NLCF - Trishaw<br>Sobell - Trishaw<br>Sobell - Chromebook and Camera<br>Website<br>PCC - Nursery 2024<br>PCC - Nursery 2025<br>PCC - Ipad's<br>Total Restricted Funds|**At 1/4/2024** <br>**£**<br>148,352 <br>20,000 <br>168,352 <br> <br>**At 1/4/2024** <br>**£**<br>16,846 <br>1,588 <br>7,915 <br>- <br>- <br>- <br>- <br>- <br>- <br>- <br>- <br>- <br>- <br>26,349 <br>162,027<br>100,440<br>2,590<br>5,877<br>428<br>5,812<br>113<br>7,000<br>1,220<br>149<br>1,480<br>4,136<br>-<br>-<br>291,272<br>317,621|**Income**<br>**£**<br>280,651 <br>- <br>280,651 <br> <br> <br>**Income**<br>**£**<br>10,732 <br>11,971 <br>- <br>32,133 <br>40,114 <br>11,972 <br>7,983 <br>5,258 <br>1,258 <br>1,000 <br>980 <br>32,056 <br>10,000 <br>165,457 <br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>165,457|**Expenditure** <br>**£**<br> <br>(306,148) <br> <br>- <br> <br>(306,148) <br> <br> <br>**Expenditure** <br>**£**<br> <br>(6,415) <br> <br>(13,559) <br> <br>(7,915) <br> <br>(32,133) <br> <br>(40,114) <br> <br>(11,972) <br> <br>(3,977) <br> <br>(830) <br> <br>(1,258) <br> <br>(1,088) <br> <br>(980) <br> <br>(22,028) <br> <br>(10,000) <br> <br>(152,269) <br>-<br>(7,726)<br>-<br>(1,469)<br>(108)<br>(1,453)<br>(113)<br>(1,000)<br>(174)<br>(149)<br>(494)<br>(551)<br>(331)<br>(224)<br>(13,792)<br>(166,061)|<br>**Transfers**<br>**£**<br> <br>(12,088) <br> <br>- <br> <br>(12,088) <br> <br> <br> <br>**Transfers**<br>**£**<br> <br>- <br> <br>- <br> <br>- <br> <br>- <br> <br>- <br> <br>- <br> <br>- <br> <br>(4,212) <br> <br>- <br> <br>88 <br> <br>- <br> <br>12,000 <br> <br>- <br> <br>7,876 <br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>3,314<br>898<br>4,212<br>12,088|**At 31/3/2025**<br>**£**<br>110,767<br>20,000|
|---|---|---|---|---|---|
||||||130,767|
||||||<br>**At 31/3/2025**<br>**£**<br>21,163<br>-<br>-<br>-<br>-<br>-<br>4,006<br>216<br>-<br>-<br>-<br>22,028<br>-|
||||||47,413|
||||||162,027<br>92,714<br>2,590<br>4,408<br>320<br>4,359<br>-<br>6,000<br>1,046<br>-<br>986<br>3,585<br>2,983<br>674|
||||||281,692|
||||||329,105|



The purposes of Restricted Capital Funds are for expenditure on Tangible Fixed Assets as detailed above. 

14 



## **RHAYADER & DISTRICT COMMUNITY SUPPORT** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** 

The purposes of Restricted Income Funds are: 

**Food Bank** - funding and donations for the food bank. 

**Social Value Forum (PAVO)** - funding for informal volunteering. 

**National Lottery Community Fund - Awards For All** – funding for a wellbeing officer. 

**National Lottery Community Fund - Cost of Living** – funding for salaries. 

**National Lottery Community Fund - People and Places** – funding for community hub. 

**Community Transport** – funding for community transport. 

**Volunteer Centre** - funding for volunteer coordinator post. 

**Nursery Capital Grant** - funding for equipment and repairs to the garden. 

**Bryntitli Nursery** - funding towards nursery expenditure.. 

**Memory Lane** - funding for memory lane project. 

**PCC (Warm Spaces)** - for warm hub work. Funding for heating, refreshments and the foodbank. 

**Moondance** - funding for IT, shop staff, social media and administration. 

**Community Foundation in Wales** - funding to support cost of living rises. 

|**12** **ANALYSIS OF NET ASSETS BETWEEN FUNDS**<br>Unrestricted Funds<br>Designated Funds<br>Restricted Funds|**Intangible**<br>**Fixed**<br>**Assets**<br>986 <br>- <br>- <br>986|**Tangible**<br>**Fixed**<br>**Assets**<br>**£**<br> <br>27,906 <br> <br>- <br> <br>281,692 <br> <br>309,598|**Net**<br>**Current**<br>**Assets**<br>**£**<br> <br>81,875 <br> <br>20,000 <br> <br>47,413 <br> <br>149,288|**Total**<br>**£**<br> <br>110,767<br> <br>20,000<br> <br>329,105|
|---|---|---|---|---|
|||||<br>459,872|



## **13  TRUSTEES REMUNERATION AND EXPENSES** 

No remuneration directly or indirectly out of the funds of the Charity was paid or payable in the year to any Trustee or to any person or persons known to be connected with any of them. 

No Trustees were reimbursed in the year for costs incurred in attending meetings and expenses incurred for volunteer work (2024 - One Trustee was paid £4,279 for volunteer expenses). 

## **14  TAXATION** 

The company is registered as a charity and is therefore not liable to Corporation Tax. 

15