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2025-06-30-accounts

@ [2jsOe oil C YFRIFWYRHARTERED SIARTREDIGACCOUNTANTS

Company registration number: 05862222

Charity registration number: 1117469

Strata Florida Trust

(a company limited by guarantee) Annual Report and Financial Statements

for the Year Ended 30 June 2025

Strata Florida Trust

Contents (continued)

Reference and Administrative Details I
Trustees’ Repart 2to3
Statement ofTrustees’ Responsibilities 4
Independent Examiner'sReport 5
Statement of Financial Activities 6
Balance Sheet 7
NotestotheFinancialStatements 8to14

Strata Florida Trust

Reference and Administrative Details

Trustees M A Taylor (Chair) Dr MB Antoniazzi (Secretary) R Broyd OBE 1 L Davies H M Venables GAO Parry D P Evans J Wilson E Salisbury K Murphy

Principal Office

Mynachlog Fawr Abbey Road Pontrhydfendigaid Ystrad Meurig Ceredigion SY25 6ES

Charity Registration Number

1117469

Company Registration Number

5862222

Independent Examiner

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

Page 1

Strata Florida Trust

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 30 June 2025.

Structure, Governance and Management

The trustees as charity trustees have control of the Charity and its property and funds. The trustees when quorate consist of at least three but not more than ten individuals, all of whom must be members.

The trustees must hald at least two meetings per year. Any issue arising in such meetings may be determined by a simple majority of votes cast, provided 2 quorum is present.

Objectives and Activities

The aims and objectives of the charity are to:

1) Preserve for the benefit of the people of Ceredigion and of the nation, the historical, architectural and constructional heritage that may exist in and around the Abbey Farm of Strata Florida in buildings (including any structure or erection, and any part of a building as so defined) of particular beauty or historical, architectural or constructional interest.

2) Advance the education of the public in connection with Strata Florida and its surrounding landscape and heritage.

Trustees Powers

The trustees have the fallowing powers in respect of the administration of the Charity:

1) To appoint {and remove} any member (who may be a trustee} to act as Secretary in accordance with the Companies Act.

2) To appoint (and remove} a Chairman, Treasurer and other honorary officers from among their number.

3) To delegate any other functions to committees, consisting of two or more individuals, appointed by them. At least one member of every committee must be a trustee and all proceedings of a committee must be reported promptly to the trustees.

4) To make rules and regulations consistent with the Memorandum and Articles and Companies Act, to govern the proceedings at general meetings and committees.

Achievments and Performance

The Strata Florida Trust enjoyed another year of progress with some key strategic objectives met.

We were delighted to be given the go ahead from Cadw to manage the abbey site and visitor centre. This meant that the management and oversight of the Abbey Farm, owned by the Trust and the Abbey ancient monument owned by Cadw, could be unified for the first time. Three fully bilingual staff were recruited to reopen the Abbey Visitor Centre 7 days a week between April 1st and October 31st. The Trust also took on the maintenance of the site and the day-to-day operation of the Visitor Centre building. As we approach the end of our first full season, | am delighted to report that we have welcomed well over 5000 visitors to Strata Florida and we hope to build on this in the years ahead.

Following a successful grant application to the National Heritage Lottery Fund we were able to schedule some urgent repairs to the Mynachlog Fawr, the work should commence shortly for completion in the spring. The funding also provides for community consultation on the future use of the Mynachlog Fawr and also to fund the restoration (assisted by additional private donations) of the enigmatic painted panel from the house.

The Stables project managed on the Trust’s behalf by the World Monuments Fund progressed to the detailed planning stage with full architects drawings, a detailed QA and the further development of close relationships with Further and Higher Education bodies in order to maximise training opportunities.

The renovation of the Grade 2 listed Stables buildings is intended as a hands on training opportunity for apprentices in various heritage building skills and as an ongoing training facility on the completion of the renovation phase. Subject to final funding approvals we hope that work will start onsite in the spring of 2026.

Page 2

Strata Florida Trust

Trustees’ Report (continued)

Achievments and Performance (continued)

The Archaeology Field Course enjoyed its fourth successful year of operation with over 70 students attending. The course further extended our understanding of the scope of the abbey buildings and in 2026 will open a new area of excavation around the site of the abbey mill.

In our second year of funding from NRW for community engagement we ran further well attended Mining days and some highly successful visits for local schools-an area that we wish to build on further.

Thanks again go to our expanding and enthusiastic team of volunteers who continue to run the exhibition in the restored Ty Pair building and for their work cataloguing the contents of the Mynachlog Fawr and putting them into safe storage - as well as for keeping morale high at all times with excellent home baked cakes!

The Trust continued to increase its capacity and capabilities to implement the next stage of its development with the appointment of anew administrator freeing up capacity for our Operational Director to move into a more Strategic role. Strengthening our operational capability and our governance remains a key objective with further progress made during the year.

The board appointment three additional! Trustees Eurig Salisbury and Ken Murphy and Jasmine Wilson. Two trustees retired and | would like to thank Dafydd Johnston and Eurwyn Wiliam, for their service and contribution to the board during their tenure.

Page 3

Strata Florida Trust

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 ofits incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

:- make judgements and estimates that are reasonable and prudent;

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 Mebac

Page 4

Strata Florida Trust

Independent Examiner's Report to the trustees of Strata Florida Trust

| report to the charity trustees on my examination of the accounts of the charity for the year ended 30 June 2025 which are set out on pages 6 to 14.

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 cansideration 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,

HAZZ..

23 College Street Lampeter Ceredigion SA48 7DY

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Page 5

Strata Florida Trust

Statement of Financial Activities for the Year Ended 30 June 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

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||||||||| |---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Total|Total| |Funds|Funds|2025|2024| |Note|£|£|£|£| |Income|and|Endowments from:| |Donations|and|legacies|2|63,772|110,443|174,215|151,928| |Other|activities|17,037|0|17,037|7,511| |Total|Income|80,803|110,443|191,252|159,439| |Expenditure|on:| |Raising|funds|3|(68,286}|(68,607)|(136,893)|88,903| |Charitable|activities|(53,699}|{Q)|(53,699)|58,214| |Total|Expenditure|(121,985)|{68,607}|{190,592}|(147,117)| |Net {expenditure}/income|(41,176)|41,836|660|12,322| |Net movement|in|funds|{41,176}|41,836|660|12,322| |Transfers|between|funds|9,207|(9,207)|¢]|ij| |(31,969)|32,628|660|12,322| |Reconciliation|of funds| |Total funds|brought forward|137,456|409,462|546,918|534,596| |Total funds|carried forward|105,487|442,091|547,578|546,918| |Unrestricted|Restricted|Total|Total| |Funds|Funds|2024|2023| |Note|£|£|£|£| |Income|and|Endowments|from:| |Donations|and|legacies|116,184|35,744|151,928|117,952| |Other|activities|7,511|ie]|7,511|21,266| |Total|Income|123,695|35,744|159,439|139,218| |Expenditure|on:| |Governance and|non-charitable|activities|(65,878)|(23,025)|{88,903}|(47,889)| |Charitable|activities|(58,214)|{0}|($8,214)|(81,874)| |Total|Expenditure|{124,092}|(23,025)|(147,117)|{129,763}| |Net|(expenditure)/income|397|(12,719)|12,322|9,455| |Net|movement|in|funds|397|(12,719)|12,322|9,455| |Transfers|between funds|45,858|(45,858)|0|0| |45,461|(33,139}|12,322|9,455| |Reconciliation|of funds| |Total|funds|brought forward|91,995|442,601|$34,596|525,141| |Total|funds carried|forward|137,456|409,462|546,918|534,596|

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Page 6

Strata Florida Trust

(Registration number: 1117469) Balance Sheet as at 30 June 2025

2025 2024
Note £ £
Fixed assets
Tangible Assets 661 1,059
Heritage Assets 380,000 380,000
380,661 381,059
Current assets
Debtors 15,648 9,180
Cash at bank and in hand 161,695 169,995
177,343 179,175
Creditors: Amounts fallingduewithinoneyear (10,426) (13,316)
Net current assets 166,917 165,859
Net assets 547,578 546,918
Funds ofthe charity:
Unrestricted funds 14 105,487 137,456
Restricted funds 14 442,091 409,462
Totalfunds 547,578 546,918

For the financial year ended 30 June 2025, the charity was entitled to exemption fromaudt under section 477 of the Companies Act 2006 relating to small companies.

Trustees responsibilities:

1) The mambers have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476, and

2) The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the prparation of accounts.

The financial statements on pages 8 to 17 were approved by the trustees, and authorised for isSUC ON ......eeseeseseeerereees and signed on their behalf by:

Page 7

Strata Florida Trust

Notes to the Financial Statements for the Year Ended 36 June 2025

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) (Issued in October 2019) - (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

Strata Florida Trust 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 cantinue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charuty befare the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is whally within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants hae been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a libility and included on the balance sheet as deferred Income to be released.

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 casts 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.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

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 casts 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.

Page 8

Strata Florida Trust

Notes to the Financial Statements for the Year Ended 30 June 2025 (continued)

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.

Tangible fixed assets

Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Heritage assets Individual fixed assets costing £0.00 ar more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life.

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Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business,

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is etablished when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

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.

Page 9

Strata Florida Trust

Notes to the Financial Statements for the Year Ended 30 June 2025 (continued)

Fund structure

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

Restricted incame 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 10

Strata Florida Trust

Notes to the Financial Statements for the Year Ended 30 June 2025 (continued)

2. Income from donations and legacies

2. Income fromfrom donations and legacies
Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ £ £ £
Grants, including capital grants:
Grants from other charities 63,772 110,443 174,215 151,928
Totalgrantreceipts 63,772 110,443 174,215 151,928

3. Expenditure on raising funds

Costs of generating donations and legacies

Costs of generatinggenerating donations and legacies
Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ £ £ £
Allocated support costs 68,286 68,607 136,893 88,903
Total allocated support costs 68,286 68,607 136,893 88,903
4. Expenditure on charitable activities
Unrestricted Restricted Total Total
Funds Funds 2025 2024
Note £ £ £ £
Staff costs 43,051 0 43,051 37,465
Governance costs 5 2,558 e) 2,558 2,090
Total charitable payments 45,609 0 45,609 39,555
5. Analysis ofgovernance and support costs
Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ £ £ £
Governance costs:
Independent examination fees 2,160 0 2,160 1,692
Depreciation, amortisation and similar costs 398 (6) 398 398
Totalsupportcosts 2,558 0 2,558 2,090

Page il

Strata Florida Trust

Notes to the Financial Statements for the Year Ended 30 June 2025 (continued)

6. Salaries

The average number of employees in the year, caculated on a full-time equivalent basis was 4 (2024 - 2). The total salary payments were £80,819 (2024 - £48,985). There were no higher paid employees.

7. Trustees remuneration and expenses

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

8. Tangible fixed assets

8. TangibleTangible fixed assets
Furnitureand Total Total
equipment 2025 2024
£ £ £
Cost
At L July 2024 2,651 2,651 2,651
Additions 0 0 0
At 30June 2025 2,651 2,651 2,651
Depreciation
At 1July2024 1,592 1,592 1,194
Charge in year 398 398 398
At 30June 2025 1,990 1,990 1,592
Net book value
At30June2025 661 661 1,059

9. Heritage assets

9. Heritage assets
Total Total
Property 2025 2024
£ £ £
Cost
At 1 July 2024 380,000 380,000 380,000
At30 June 2025 380,000 380,000 380,000
Depreciation
At 1 July 2024 0 0 ¢)
At 30 June 2025 0 0 0
Net book value
At30June2025 380,000 380,000 380,000

Page 12

Strata Florida Trust

Notes to the Financial Statements for the Year Ended 30 June 2025 (continued)

10. Debtors

10. Debtors
Total Total
2025 2024
£ £
Trade debtors 10,770 4,613
Prepayments 4,878 4,567
Accrued income fe) 0
15,648 9,180
11. Cash and cash equivalents
Total Total
2025 2024
£ £
Cash atbank 161,695 169,995
12. Creditors
Total Total
2025 2024
£ £
Trade creditors 8,303 41,606
Payments on account on longterm contracts 0 0
Othertaxation and social security 968 964
Other creditors 537 134
Accruals 612 612
10,426 13,316

13. Pensions

Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £1,280 (2024 - £1,042).

Page 13

Strata Florida Trust

Notes to the Financial Statements for the Year Ended 30 June 2025 (continued)

14. Funds

14. Funds
Balance ati incoming Resources Balance at 30
Jul-24 resources expended Transfers Jun-25
£ £ £ £ £
Restricted Funds 409,462 110,443 (68,607} (9,207) 442,091
Unrestricted Funds 137,456 80,809 (121,985) 9,207 105,487
TotalFunds 918 194,252 (190,592) 8B
Balance at 1 Incoming Resources Balance at 30
Jul-23 resources expended Transfers Jun-24
£ £ £ £ £
Restricted Funds 442,601 35,744 (23,025) (45,858) 409,462
Unrestricted Funds 91,995 123,695 {124,092} 45,858 137,456
Total Funds 534,596 159,439 (147,117) 0 546,918
Balanceat1 Incoming Resources Balance at 30
Jul-24 resources expended Transfers Jun-25
£ £ £ £ £
Restricted Funds
CAVO
CADW
0
0)
2,874
@)
(0)
(13,830)
(2,874}
0
0
(13,830)
BontStories 83 0 (0) 0 89
Cultural Recovery Fund 767 0 (0) 0 767
Mynachlog Fawr EmergencyWorks 0 61,076 (15,632) ie] 45,444
Cynnal y Cardi SPF 0 9,533 (9,533) is) 0
Heritage Engagement 20,219 36,960 (29,612) (6,333) 21,234
Ty Cardd 600 0] (0) 0 600
Sacred Landscapes 3,287 0 (0) ¢] 3,287
ERF Virtual Histories 4,500 0 (0) 0 4,500
Heritage Asset Fund 380,000 0 (0) fe) 380,000
409,462 110,443 (68,607) (9,207) 442,091
Unrestricted Funds
Genera! 137,456 80,809 (121,985) 9,207 105,487
Totalfunds 546,918 191,252 (190,592) 0 547,578

Page 14