Chaiity rngl$tratlon numb•r 1120834
Company rn9istr4tion numb•r06030302 (England and W•l•$l
ASH WALES LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
*ACIUPHXK•
A18
2111212023
COMPANIES HOUSE
#186

ASH WALES LIMITED
LEGALAND ADMINISTRATIVE INFORMATION
Tru$te
H PrK4e
Mr S w1￿"n$
K Thompson
Professor G Mowe
Mr M Crmlland
Mr J Philknps
Mr RM Spe
MfSP
K RelallK
(Appointed 11 May 20221
IAFwinled 20 July 2022}
IAFvointed 20 Juty 2022}
Charlty numb•r
1120834
Comyny number
Re9lstered offlee
14 Holtybush Rise
Card
lales
CF23 6TG
Independentexaminer
IhBV ￿Mited
The Third Fk>or
Lan￿knn House, Langdon Road
SA1 Swansea V&lerfro
Swansea
Wales
SA18QY

ASH WALES LIMITED
CONTENTS
Page
Truslees report
Independgnl exaTh¥nerfs report
12
Slalement of fmanrial ac*yil*s
13
Balance sheet
14
Notes to Ihe firwiciaj ststements
15-22

ASH WALES LIMITED
TRUSTEES REPORT {INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 AIARCH 2023
Th¢ trustees present their anr￿1 report and slatements fcff the year er￿e￿ 31 March 2023.
The financial slalemenls have been prepated in accordance *ith the a¢C4)urfirrfJ ￿￿KieS sel out WI note 1 to the
financial statements and cofflpty with the charTty's Memorandum and Artic4es of Associatson. the Companies Acl
2006 and "A(xounting and Reporting by Char)tss.' Statement of Recommended Practice applicable lo charities
preparing their accounts in accordance Ihe Financial Rewling Standard apPlub￿ in the UK and RepuL4i¢ of
Ireland {FRS 102)" (effective 1 Janu￿ 2019}.
Oblèctlv•s and actlvlti•s
ASH Wales is the onty pU￿1C heatth charity in Ivaies w￿)Se wort is dedicated to tac*ling the harm arTrd inequalty
caused by tobacco. Set up in 2007, we ar• an independent bothy working in partnership with olher leading bodits
our sister organisations auoss the UIL
(￿r mlsslon
To a¢hieve a smoke-free Vlales by working frjr robust toba¢¢o conlrol politry. w(Kk lo raisè awa￿neSS of the
heatth. social and e¢onomi¢ effed$ of smokn.ng by workJ"n9 wth COMMUn￿e5. yourvJ peopk and partners acros$
Wales. We work on projeds. campawns arNI policy to 8th*¥e a ￿e￿l￿.0ft in. and evenlual elimination of. the heahh
woblems asstscialed wiu) smoking and tobac(y) use.
Summary of the obiectlves of the charity set out in its governing document
The objectives for whith the Charty is eSt￿IShed are lo ￿Serve and proiect the physical and mental heatth of
people livirwJ in Wales who are those. in particular ixrt not exdv$i¥ety. pr&tising or likety to pradise ¢tgarette or
other forms of smokb.ng by..
Advancing Ihe education of the public in Wale5 con¢emiThJ the effect5 of cigarette and other forms of
smoking and Ihw"r effects on the health of the communrty and the individuals.
Assisting. carrying oul. promoting and encouraging resear¢h into ogarette and other fomi$ of smoking and
lo collect and study infornalion relaling thereto wth a ¥iew lo the publicalion of samè and the
cofflrnunication ol information in oinnect*)n therewrth to the publ￿ and olhers haMrs a *ilimale interest i)
receiving such Info￿all￿ for the benefft of the health of the community at lar9e.
Alerting the pukAic lo the dangers of tobacco use and lo seek lo prevent the disabilrty death which
causes.
Public benefft
The Trustee5 have eomplied Mlh the duty in Seclion 17 of the Charths AQ 2011 to have due regard to the publi¢
l>enefil guidance published by the Ch*ity Commi$sK￿.
Activi¢￿S
C￿r key actlvltles
. We ¢ommunÈcale the issues ￿laling to smoking and tobac￿ use ￿ WabEs
We buikl effedive netwo￿$ ￿Interested parties working in toba¢¢o conlrcl in ￿e5
We prowde support and 8d¥(scacy to indMdua15 and projects in the toba￿ conlrol arena, and to those
who are not adequalety represented in publK heath Frfjlw Of pracliee
We campaign for pubk health measures to protect the heallh of all people in Wale5 from the hanyb cause(I
by smokn'ng and tobacco
We research and develop poly and projects in the areas of smoking and tobacu ojntrol
The Trustees ha¥t paid due reg¥d to guidance Is$￿ by the Chanty Commissitin in deoding what a¢tMlies Ihe
charity should undertake.
The m8in a¢liv￿"t$ undeftaken to 14Wther the charity's purpose for public benefft are noted throu9hoth the report.

ASH WALES LIMITED
TRUSTEES REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Achlev•m•nts and performan¢•
Si9Thfic&nt activities and 8ch*wmenls against0b￿diveS
Thè new Toba¢¢o Contrd Action Plan was offiu'ally launched in J￿1 2022 in support of athieving the endgame
tafgel of a smoke-free by 2030 la smoking prevalen￿ in adults of less than 5°AI. ASH Wales CO￿l￿ueS to
play a pivotal role in informing policy development through cDllaboralion with We15h Government. Put4ic Health
agencies, local health boards. smoking cessatKJn servKe PToMders a.nd other vested stakeholders. Key priorities
areas have been eslablishing data and monitoring wotocols thal we can effectivety measure the rales ol change
and identify trènds on prevaletKe, pr￿ty groups and smoking cesSatK￿. Specificalty, ASH Wales have provided
evidence on illegal tobacco. youth smoknng and ¥4￿n9 and malerntty smoknng sefvKe$ to best infomi the evolution
of the plan moving Iward.
Additionally, ASH has contft"buted to a notablè expansion of smoke-free spaces wilhin hospital grounds,
bèaches and %hools, all of whth have seen a swnificanl uptum in actmty. thhin mentsl heath units, we continue
lo advocate frjr these siles to be¢ome smoke-free and have been engagèd with mèntal hÈaMh spe¢ialisl$ lo
nderstand potential obslades lo implefflentslion. We cgjntinue to support the inuease of smoke-free publK sw$
Ihrough a Teview of internalional publtshed li(eralufe on the impad of implernentslK)n.
Through Ihe Welsh Tot)acco Control Alliance <wfcA}. we *j￿•ted for a ￿l4*f$al 'Hel) Me auit. hosprtal
model, based on CURE Iottawa model. Thi5 seeks lo inslwjate an eqVrt8b￿ starHlard ol a￿$S to an opl-out
smoking ¢essalion servi¢es regardless rgf geographical bcab.on and has Ihus far bèèn p05itwety SUPF)Orted by the
Alliance. The 1￿cA hèard from the Clift￿1 Lead of the CURE prosect vtherè the stheme has beèn successlully
embraced in manc￿Ster and conveyed the ¢hallenge5 to imp*mentstion lo tyjf ￿CA slakeholders.
Therè have been ￿9n￿¢an1 ¢harvJes within the tobacro &nd5¢?￿ across ￿e$ ￿th the increasing availabilty and
mathelin9 01 vaping PTO(luds io ywng people becomirmj an increasing focal p￿ft1 in ihe pojitical and edL￿t￿jn
arena. ASH Wdles have been alert and responsive to the evofving understsnding around these produc15 relaying
the fin*Jings of the m051 contemporary. be51 available ewdence on lowterm Impa￿.. reconciling the efficacy of
vaping products 88 8 smkj.ng ce55ab.on tod whlsl also discouraging usage 8mong never smokers.
Through our pJlicy and adv￿acY work. we ￿Ve s(¥t to influence politKal adion5 by Welsh Govemmenl conceming
e<igarÈltès and in September. inviled resear¢heTS of King's College London,. the lead aCadern￿ body for the recent
independent repcKt on vaping to present their ewdence at our Cross•Party Group. Following thi5. ASH Wales has
continued lo press the Wd5h Govemment lo adopl a prOporbo￿te and meaSU￿d approach lo the regulation of
rigarette products in Wale5.
Our data gaihering exercises continued apace commissioning a NEMS SLW for both athjlls and young people
Iramed around illegal lobacco. The suryey provided a rich vein of infomation detailing responses that provide a
national patchwork insight on the prevalence and availaknlity of il*al tobacco. Our annual YouGov Su￿eY titled
'Risky BehaviouTS' was conrEi¥ed lo better understand tobacco's relationship with other areas of addiction and
assoaated behawours. The headline resuhs were rèlayèd to ￿tIsh Govemmenl and our partners within the ￿CA
to affirm Publ￿ support for IA*lsh Govemment aclity)$ within the adopted Tobacc1* Control Strategy.
ASH Wales suttessfvlly developed and 8n Ilegal Toba￿￿1 tr8inin9 package lo enforcement teams,
tradin9 Standards operatives and efjucalional lead5 throughout Wales. Adopting a mutti•agency apprgach working
dosely with speualis15 and experts in the [￿d, the Iraining Corn￿"r￿ messaging froTn a public heawh. enfor￿ment
and legal perspective in approaching the pro￿ern of lI￿gaI Tobacco. Feedback and receptiveness from trading
standards offiuals was resoundiThJty positive Wbth a too*ii and stored upon the Trading Standards
internal database for fvture reference.
Our campaigning took w acute fo¢u$ M ￿ntaI he01￿. the ¢o$t imF4i¢atw$ of usin9 loba¢¢o produ¢ts and raisin9
awareness on the impacvaccessbilty of illegal tobacco and rts Pfofoundty hamrful effects on young people.

ASH WALES LIMITED
TRUSTEES REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AIARCH 2023
WorkiNJ in partnef5hip vrith Belsi Ca¢Jwaladr UnNer&ty Heallh Board, ASH Wales delivered a piomolional and
awareness campaign on tobac￿ in North CTeatirrfJ a suite of ￿ysical and dtgital campaign assets lo
support pU￿1C engagement. The primary aim was to drbve pU￿1C awareness ol the ilkgal tobacco market. highlight
the heallh impact on ￿nM￿nitieS and signpost to the ¥rfmynNsed rep￿ting channel. M) Its. No Buit5.
This entailed the ¢reatson of a COMp￿henSI¥e advertising Campo￿n coverin9 paKI social fi￿dIa, digital radio
advertising blasts. newspaper advertorials. oul of hom& poslers. s￿￿￿1n9 vanues and local authonty sites. ASH
Wales. in conjunction with Trading Star￿3¥d$ also held putrAK engagemenl days- emphasising the importance of
reporting iuegal tobacco wh￿St gathering InlellvJen¢e fw local enforcement team$.
Our a¢b"vities on 'National No Smoking ()aY sou9hl lo in¢rease ￿larenesS of this llagship day in the calendar year
persuading ardent smokers to summon the stren9th lo quit. UndertakiThJ a broad range of activities. we secured
prominent site placements ￿ h05WI settings wovithn9 distribulirrfj branded re￿)Ur￿ in¢hJdAIg fadsheets. z4ard$
arKI FAQS.
The event also saw engagement in the polilical realm hosting a briefing at Ihe Sene¢Jd MS V0￿ed their
support for tyjr campaign - doojmented through social media channels hotding our 'No SmokJ"n9 Day, placard.
Messaging was cOM￿"ne￿ to raise awareness of ihe COM￿at￿lnaI harms ol rnental heallh and $nvJktrrfJ. We
engaged with Admiral. on¢ of Wales, bwest employers, and provwjed dwJita educational webinars to staff on
subjects in¢luding Mon￿ heahh snb)*ing. vaping and ¢annakns g>us¢.
Our winter ¢ampaign 'Swilth. Quil and Savè. focussed on addre$$ing the cost-of4Mng crisis and the potential
implicatitsns for hardened smokers. The me$sagin9 and assets. developed in landem with Cardffl Money Service,
provided online toc4s and mmey wheel$ to enable those fa¢ing financial hardship lo a¢curately assess the true cost
of their habit.
Stopioetober received a soft laun¢h in 2022. rnifforing the ￿mpaIgn me$$aging delNered by our sister
organisation, ASH UK. Piimarily uNising d￿rtaI channels comkn.ning new and èxisti)g graphics, traclion with this
¢ampaign was overshadowed by events vthin the polit￿1 realm but slill ach**d nat*)nal exposure through radio
interviews and regional pres5 covertye.
ASH Wales continued to devekjp w￿aning￿l partnerships wilhin the educatifmal sector through support and
resourr*s fof our smoke-free school gales inib"atNe. This has been lurther enlren¢hed through extensive
engagement on Ihe issues of youth vawg which exist as a present and endumg concem. ASH Wales have
secured funding to cultivate an educational resource and host training webinars for lea¢he￿, pacents and lo¢al
service woviders to distil the curient understanding around ￿pIng woducts and PFOVKJe on9oin9 SUPPOrt on an
individual level. The exeruse is also intended to wovide useful data capture around Ihe emergent tren<J$ of vaping
within schools and hdp to inform future authority responses.
The currènt $tatisti¢s in Wales
Smoktng is still the leadin9 Cau￿ of preventable m health and premature death in Wales. Figures from the National
Survey lor Wale$ 12022r231 indicate that around 13% of aduhs in Walès arn smokeT5, and those living in our more
deprived communrties are muth likety to smoke than in the least deprived areas. The impact of tobacco
use is a key ￿￿Por￿1 ol the deep-rooled health inequalrfR5 in Walps.
le5. smoking is the leading cause of weventsble death. ar￿ in 2018. around 5,600 deaths in people aged 35
and over were attribuiable to 5mokirg {Pubk Heatth Waks. 2020. Smokfrn
in Wdles . Tr•ating smoking related
diseases also has major economic impacts. costin9 the NHS in ￿leS an esb"mated £302 million per year.
lfi Wales, 15°/o of pregnant people are recorded as smokers at their inthl a55essment, which is known lo inuease
the risk of complications during pregnancy and beyond such as low birth weighl, p￿matUre birth and stilbirth
Matern
and birth statistics.. 2021
. We know that the majority of chiklren do I￿1 smoke. however 3% of 11-16
years olds identify as curient smokers. and this rises age with 7.5 °A of 1&16 year obds currentty smoking in
Wales
{SHRN
2021122},

ASH WALES LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Progress has been made, however, there is a clear need lo irKxease Ihe pace of change. buikl on arKI accelerate
existing inteThenb"ons as well as deliver new initsali¥Es lo tsckle smoking. Modeling by CRUK in 2020 rndicales Ihal.
rf current actions continue. Wale5 will not reach a smoke-free fvture until 2037. The ffK)delling also expects that the
UK'S most deprived SES group5 will reach smoktrfree mu¢h later than Iheir beast deprived counterparts. ASH waes
is committed to ensuring no smoker is lèft behind.
Key Achl•v•ments In Wal•s
To￿¢¢0 Control Polielès and Ra9￿•110￿
New Tobacco Control Strategy for Ylales:
ASH Wales has played an integral role across a speLln*n of workstream5 m the delivery on the new Tobacco
Control Strategy for Wales. ASH Wales's Ma￿ calls for *Xons I￿re to ensure:
Robust data anatysis
Afocus on action a￿aS thal have the mst impacl on prevalence
&Jpport for a systematic secondary care cessation service
Clarity over the use of E-cigarettès as a smoking ce$salion lool
. Urgent need to assess acce$s to services by WUPS
Data and monltorlng
PHW has commenced work to improN* dats ¢olbdion analysi$ induding:
A predictfft model for smoking prÈvalÈnce wh￿h will Impro￿ the understsnding ort tnterventions.
Ilappirtg Ihe eharacierislics of smoker and ex-smokers lo infom lar￿ted inlerventKJns.
Persona insights to infom the development of Ser￿ceS and Commun￿tionS.
An evaluation of smokin9 intervenb.ons
A revivw of smoking ¢e$$ation 5UPF#)rt lo pregnant 5mc*e
Smoke4rÈè Environments Implemethon Group
ASH Wales hosled the Smoke-lree Enyironrnents implementation group. attended by
Welsh Govemmenl and Trading Standards parlners. The workstream was dmded into activn areas.. the
implementation of existing legi51atk)n and the explor81ion of additional smokepfree spaces. ASH Wales showcased a
briefing paper that defined prioiity areas for introducing S￿)ke&free Spa￿.. ¥wlh parttCLdar attention given for impact
and e85e of implementation. Slte identffications inthded Higher and Further EdLThtion, Beache5, School Gales.
Social Housmg and Pubhc Transwt Areas.
ASH Wale5 was lasked wth conducting a ￿vieW of smoke-free hospitaL8 legislation expknring Ihe suiiability of
smok&lree spa￿S within mental heahh units with an acute focus on vaping on hospital grounds. ASH ￿41￿9 are in
the process of developing a policy ath.on ￿an to support the imp￿￿n￿KIn of thèse mèasures.
lI￿gaI Toba¢¢o
Bullding a￿a￿ne$¥
'No If$ No Butts.. was extended Ihrough 5UPPOrt of Public Heafth aThJ Belsi Ga¢hrnlladr Univer5ty Health
Board lo launch in Norlh Wales. The campa•3n had defined obiectNes lo deliver a short-bursl hig￿l￿tenSity
campaign u%ng well defined behavioural focused ￿SsagIng - to encourage communty engagement and increase
report5 01 illegal sellers. The key obpdr¥ts were lo:
Redu¢e willingness to tyl bwy illegal tobacco
Challenge soeial nom)s around purth3wsa￿ of ffiegal toba¢¢o
Reinforce uiminal perceptions of ille9al tobacco seller5
E$latrAi5h reportir¥J pathways through the No Its, No Butts website
Activities combined community outreach, press coverage, muttimedia advertising and partnership working to
maximise both pubti¢ and slakehdder en9agemenL Onknne anatyti¢s sh￿ved a con$Trderabk In￿ease in traffic from
norfh Wales as well as engagement wrth dwjilal ad￿tiSINg a55el5.
The number of aclionable reports r8ceived from norih Wlales increased by more than 3￿% during the campaign
period compared to prewous months. The web actmty, community interaclion and in¢￿ase in reports demonstrates
the ongoing need for the service, cofflmunty Inte￿$1 in the i55ue of illegal tobacco as well as providing a rt¢h vein of
inlellgence lo be shared with Trading Standards enloreth￿ team

ASH WALES LIMITED
TRUSTEES REPORT IINCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AIARCH 2023
Tralnlng iniliatives
ASH Wale5. in parb)ershy with Lrtyeton & Murdoch were commiss￿ed to desvJn and deliver tr*ning on illegal
tobacco lo trading standards officers across Wales be￿en January- Marth 2023.
The aim was to delver up to 4 webinars fo¢yJsed on:
Fact-based ovemew of the key issues facing the agenoes tO¢￿1￿j iwal loba¢¢o
Industry expert wesentakns on successful enforcement techniques
TangFble Case studies of serlures arKI doSU￿$
A panel of additional experts ft>r detsded que51h)ns
Insights gathered from the No Its No Butts portal
Training was segmented ￿10 regions whi¢* supported the l•amir¥J environment and devek)F*d a
collaborative understanding of challenges, issues and o)ncems within a localised context. Four We￿nar$
were Set up. two in-person events in StAsaph in North Wales and Newport in Southeast Wales and
webinars.
A total of 97 offi¢¢rs attentjed, whi¢h 1$ an estim*d two thirds of all tradin9 $landards officers in Wal9$. Thi$
demonstrates the ÈffeclivÈness of thÈ engagemÈnt techniques and h￿h bÈ*l of interest in the Ilegal tob8c¢o
agenda. We have long ¢ampaiyned for Y￿ater ¢olabwalion ac¥L)ss enforc*menl and publi¢ health leams to adopt a
Unffj￿d response to the th￿al of Al￿1 tobac(¥).
Publi¢ Healih Iwalesl ACT 2017
ASH Wales responded to the Welsh G￿rnment quesknnwe on Part 3 of the 2017 Act. and ils outstanding
¢h8plers. Our response ouuined key recommendations..
Provisions for a retail register should be realised in Wales. to wnpTo¥e.' e(*Jcalion, ¢ommunication.
accountability. and enfofcemenL
Improved funding foi Tradin9 Standafd's le￿S
Implwnenl le9islatiM on the handing over of tobac￿ and nK>)tine Pr0￿cl$ to person's under 18.
ASH Wa￿$ engagèd wth Cwm Taf Morgannwg Univwsity Heatth board over concems Ihat smowfree legislation is
not a￿ayS adhe￿d lo on hosprtal 9round$. Con¢ems were raised over enforc*ment, desprte ample signage and
messaging. Smokfrfree hosprtal grounds is an area we continue 10 5UPPOrt. e5peually with Ihe lorthcoming plan to
implement smoktrfree ment81 health
ASH Wales continues lo suppxt Ihe implementation of Othslanding chaptW5 of the PubJK Heallh WalesAcl.
Cofflmunicatlon and Campaigns
This year our campaign messaging had a con5CiOU5 focus t)n the environmental irnpact of $rnoking. children,
reducing inequalities and ernphasising the true c￿1 of $mokirvJ. Our main cal to action was signposting lo the
national stop smoking semce. 'Help IAe QLMr.
World No Toba¢¢o Day
On 31si May 2022. ASH ￿￿1*5 Jtyned the IAknld Hèamh Org￿1$&t10n in math.ng IAlidd No Tobacco Day with the
campaign focussing on the environrnenlal impacl of $mo￿ng. Conlenl re￿Ye￿ pertinent d*a on plastic pc4Iu￿n,
toxic chemicals. deforestation and animal livdihood a¥ ggnificantFy impaded by the harye5ting of lobaceo.
A so¢ial media briefing pack was developed and di55eminaled to all our partner5 and stakeholders and was ￿rther
supported with a press release to ￿1 nat￿nal outlets and prominent supporter of ASH Wales, John Griffiths MS,
lem*ng his vocal support.
stopioetobèr
Oclober marked the inaugwaiion of the SlcyO¢Xobew2022 campaign; primarly through digital engagement
addressing the cosl implralions of 5mokn.ng therred on the c05t-of_h¥ing crisis. A partnership was fomied with the
Money Adwce Bureau as a conduit for physical and drgrtal ¥esources that enables seNce users to ¢alculate the true
st of their smo￿ng habit5. Additiondly, the campaign Pfo4ryded referral pathways to 5mkin9 ¢essalion services
namely, 'Help Me Qurt.. AM materials remain d(v￿lOa￿ab1e the Ash Wlales website.

ASH WALES LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED
FOR THE YEAR ENDED 31 MARCH 2023
Social media presence and engagement was particulaty stron9 on Twiiter bul lluctuated on F?¢eÈ￿k. ASH Waks.
Twitter saw a 95% increase in impress￿)n$ during slow"0￿0t￿.
ASH Wale$ engaged with a spedrum of stakehohjers campaiw tscililalor5- lotslh'ng 142 peopk supplied with
campaign messagirwj. links. and dcr•mloadable resowrE5, such as printable posters. arHI temporary email
Sl9nalures. These u)nlads included."
PHW Ilnc Heamhy Schools)
Council Mem￿*$
Charities
Housing Asswations
Fire Services
Police Forces
. ￿CA Members (2n
Senedd Members1741
11 is enwsaged that 2023 will wesent an opportunty to gain a strorw fooihold through c¢n¢ept familiarity and
established methodolc#Jy of supp)rt from our parlner
No Smoking Llay 2023
The naltonal campaign focussed on quitting can be benef￿1 for ow mentsl heallh pla¢iro emphasi$ on stress
level$. anxiety. and refefences to oiher mental illnesses like depress￿n. Our appioath was lo challenge
misconcepltons about smoking as an eflective suppressanl of mental he4th ¢onditK)ns. Supported by the most
contemporary research on associated behaviours. campaign resources and assets were aPPfovÈd by the RCPH
and Prolessof Ann McNeil ol Ihe NatKJnal Addic￿ Centre al ￿"n9'S Cole9e. London.
We launched a Senedd pop4n e￿nt attended by 20 Ms's indudiny the Heamh Minister, Dekwty Heahh Mini$ler
{who spearheads the tobacco strategy for Wales}. and Shadow Heamh Minister who endtsrsèd thè campaign. In
addition. the Ch￿1 Medical Officer for Wales showed support by publishing a ktter of ernd0￿eMent. The event
prowded opportunity to appraise the Senedd on the full scope of our work.. elevab.ng the profile ol loba¢¢o control in
Wales Ichielty around e-cKJarettes wthin stop smokirKJ services, and the introdl￿￿.0n of a toba¢¢o Iwl.
A nicotire replacemenl gukle was devised. with a I￿S on relationship betrween mental heatth and smokin9.
The smoking and mental heamh nicotine replacement z-¢ard was produced and di$seminated lo Healih Boards
across Wales. Outreach events at Morriston Hosprtal and Grangè hosprtal wer* hosted to SU518in a Msual presen¢e
on No Smoking Day aThJ was sUpp￿d thro￿ a rndio advertisement a¢ross digital streamin9 servtts
Nationwide.
Stopping Smoklng Servl¢¢s
ASH Wales continues to support th0￿ warfing lo atxess Stop Smokn"n9 Semces. Wrth Mn5iStenl engageff￿n{, we
are aC￿velY Involved in new pha$es of digital seN¢e$ irnovation that seeks to capture hard to reath smoker
demographi¢s and improve all round h[[￿tIOnalty.
We ¢ontM)ued to prwde referral patlhvays to the Herp Me Qlmt seNice with more 4,0￿ diL*through from ojr
online webpage duiing this year.
Smoking and Children
ASH Wales has delivered In-perSc￿ talks and assemblies lo more than 1.fKKI s¢h¢4)I children in Wale$. The talks
cover a range ol subjects tadofed to the age group including smoking and heallh. illegal tobacco. vaping arHI the
environmènt. demand for educatTron* yisrts ¢onswenty demty)slrate5 the wnptsrtance of preventslive work,
e$peaalty wilhin the education sector.

ASH WALES LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
V8ping has become an incTrasiThJty th)minant topK ￿thIn education with no ¢learty defined, uniforn authority
fesponse. ASH I￿reS has extensNely engaged wth Healihy sth0￿S 0￿ratOrs, Health and Wellbeing
ordinators, school nurses and local au￿￿lty leads to develop suppori pa¢kage lo address this resource and
knowledge defi¢il. ASH ￿le$ sutte$5ftthty secured lunding lo produce a st￿$ of webwiars as part of an
edu¢alional ￿source pa¢kage that support parents. educators and 3$$0¢iates in addressing the ri$ing popularity of
vaping produ¢ts.
Smoking and the Environme
Port Eynon in Swansea be￿rne smoke-free on 27th 2022. ASH Wales celebraled the change by welcomirrfJ
Knelston Primary Sthool lo take part in some beach actb¥iknes.' creating art. iittef pithThJ. and di5cussiThJ why they
support smoke-free beaches.
New signage was designed and erected at Caswel Bay. Langland Bay and Port Eynon as a further expansion of
smokè-tree ￿a¢h inrtiatives. ASH Wales has established key rdatKJnships with Keep Wales fidy, We15h Beach
Managers and other local authority figU￿head$ lo en¢oufa9e further locations lo embface the scheme. Ash Wales
presented at the Welsh Beach Managers rneeting tp showtsse the benefil$ of bewmiThJ a smoke-free destinaiion.
g￿dance on expèdrfing 4)Pm7fdl and refrr lo all*j￿"on•l support availab￿ online.
Smok¢vfree Hmpitstss
Healthcare professionals have ¢onsislentty ￿le￿tthed that new legEs￿l0n on srnoke-free hospital grounds has not
been uniforfflly embraced. ASH Wales WIN keep under ob5ervab.on adherence lo these measure$ and seek
expansion wrth thè launth of smtsk&free mental heallh unrts. In support of Ihis. we have provhled a tonsuhalion
response IA Smoke-free ￿les} ¢alh"ng for an assessfflenl of Ihe new smoke-free be9islabon lo m￿$￿0 9ffI￿¢Y
and compliance.
Smok•4ree School Gates
ASH Wale5 conlinue lo deveb)p the Smok&tree S(*ool Gates I￿18t￿t8 wilh more than 20% of schools ntsw
¢onfirffled signatories to the scheme and have remained iesF#)nsive lo Tequests for resources from s¢hool$. ASH
Wale5 dispalched Carnpa￿n branded water bottles, sport5 bag5. fact sheets. and posters lo Ihose reglstered.
Posters and fact sheets around vaping, cannabis. and illegal tobacoj were aL80 delivered lo every secondary and
¥l-Ihrough schocds in Wale5 (129 scknols).
Ash Wales has actively engaged with fttrther ￿￿alK)nal institutM>ns and Nwational training colleges to pmide
onsite posters for Iheir smokn'ng shelters.
Our Prnlesslonal 14etrworks
ASH Wales works in partnership with a number of leadin9 hgalth I￿)d￿S in l*tsle$ and its sister organisations in
othef parts of thè UK sharing besl PTadKe. legi￿311￿* charo•s. researth public*ions expknng n•w
melhodolo9res of en9aging hard to reach. pr￿11ty groups.
We proM¢Je third sedor leade￿hIP through the Wdlps Totsa¢￿ Control Alliance (WTCAI and Wabes Tobacco or
Health Network ￿HNl. CnJ¢FaltrM. we bring partner5 together lo support progre55 and ensu￿ the views of the
alliance are represented to the Tobawo Control Strategy Board. By CwrdinatW￿ these groups. ASH Wales is able to
inlluence deCi￿On makers wtth the barthiThJ ol erni￿nI and re5pec*ed ¥tyces acTOSS Ihe sector including Cancer
R&search UK and Biili5h Heart Foundatbon.
wrcA consists of more than 20 profess￿1 aNI voluntary organisations and is the onty indepÈndÈnt think lank
t1edicated to issues relating lo tobacco control. The alh'ancE is a unffied ¥0￿e and powerful 5UPPLWter of a¢tion5 10
reduce smoking rates and take up. ASH Wale$ continualty keeps the alliance updated with devekjpffents on ihe
tobacco control landscape and has sent briefs reL*"NJ to: a tobacco levy, the recent Khan Review, King's College
Vaping report. smoke-ftee spaces updaie bulleiins, ASH UK youth e-ugarette data. campa¥Jn a5seis. and the
prote¢lion of h¢atth policy in relation to lobacco industy.

ASH WALES LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AIARCH 2023
Ash Wales hosled a meeting to tra￿￿ the fijlure yjitical discussions atrJut e-ogarettes, ub'lising the most
contemporary and relevanl data scyjrces. Identrfying that recenl political discourse was discuNve from the Tecenuy
published e￿dential ¢ondusions, Ash Wales sought to estatAish a unffj￿d starKe among ￿CA members that was
balanced and proporb"or￿te..
• Disseminated a b'meh'ne dcKurnentsng the pjlitical disuJssM)ns ￿ electronic cigarette activities and hi9Nighling
miscorrelation with emerging evidence.
Produced and circulated a briefing paper. which oullined.lalesl ewdence on vawg - substantiated by the ASH
Smoke-free Survey, OHID Independent Report and latest Cochrane UF*Jate.
Crealed a joint ￿CA letter in response to recent wmments by the FM. aif¥ming that We$ takes a more
'b4anced' policy wroa¢h lo vaping.
Convened in March 2023. our latest 1￿CA meeting centred on a presentation by Dr Louisa M)lan. Head tsf Data
Science al PHW. who presented a ￿¥1￿ of data to Sup[￿ the Surveillance. moniloring and understanding of
tobacco use in Wales. This review is a Comp{￿ent of Wales, Toba¢¢o Control Strategy, and an area the Aliance
supported when the strategy went lo ¢on5ultatson. The presentation 8llowe(1 the Alliance to revRw cuffenl datssets
in Wales. and how they can be improved.
Data driw duster anatysis was appl￿d to the N#t￿n81 SuNey lorwales and grouped smkers
logelher who h*J similar tharacteristTh. Thi5 an•￿"5 was wn to better ￿￿eTs￿nd characteristics of cèrtain
groups of smokws.
The rewÉw concluded areas of expansion to erwpas5."
Improve Ihe admTrnistration of data cdlection within sperific seltwigs {Mate￿￿ty wards and HMQI
Exlend data colledion to new avenues (time to lalk surveylKantar ser¥ices)
Apply the data duster analy$b$ to the latest SHRN data sour(*
The meeting also comprised ol a presentation from ASH. on thè fdl out of the secondary smknng Cessa1￿Y1 System
that is being18unched in Wales (the Help Me Ouil Hoswtal Mcrflel) eluudating on..
• model slructure
• b"me$cales and rollout
• i¢Jenbfying successfijl pilolsfirtem8tthal CThY¥WrisL￿s
It also provided an opportunrty lo express feedb¥k gamered from heallh bo¥ts aThJ the challenges they foresoe in
yucce$sfully Knplementing the model.
Cross Party Group on Smoking and Health
A meeting of Ihe Cross Party Group on Srnokng and Heahh was held in Novembe¥ 2022. Tha focus w8s'. E-
Cigarette5'. An E￿￿eft¢¢ Update,. Ovef 80 stakeholder5 across Wales and the UK attended Ihe meeting. The
meeting heard latest findings from the Independent Report, conducted by lfjng's College London, and
¢ommissioned by the Office for He*1 Impr0￿Ment and Disparth"es (OHIDI.
The meèting also ￿laYed the latest Cochrane update on frc4garettes wrthin smoking ￿Ssa110n, wh￿h found high
certainty ewdence ol efficacy within quil attempts. Recommendations off the baGk ol Ihe meeting were Sent to the
Senedd
and Welsh G0￿mm￿￿
officials
in￿ted
Tobae¢o
Control
policy.
It also provided an opportunrty for ASH Wates to relay rt$ pclicy approach lo vaping with a reading pack
(briefing document) orculaled tt> all attendees, which delaling vaping Stals in Wales. latest ewdence IUK-wide) and
key discussion pTh'nts. The event èngagèd Members of the Senedd lo hear Ihe latest evidencE and updates (King'sl
Cochranel. vthile providing a to voi¢e their own ￿)r￿m$ (i_e. $n￿rOnmen131, youth and prevalence).
Attendees hèard ffirsthand accounts from how heamh PfowdeTS are dealing wrth vawng IgNen a lack of a consistenl
policy approa¢h in Wales). Recommendations resulb"rwJ from the CPG were distrbuled among Stakeholders
including Welsh G¢)vemmenVSenedd members.
Flnancial review
The income ol thè charity ￿Unted lo £320,94312022". £301.6811 of whith £5.108 was unrèstricted (2022.. £130}.
The charity made an overall surplus of £39,162 for the year ended 31 March 2023 {2022.- QS.5751 of which £4.613
related to an unrestricted surplu$12022: SLwplus of £1301.

ASH WALES LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
ReseN•s poli¢y
The Trustees rewew the organisaiion'5 Reserye poliry on an annual basis as part of rts future ptanning proGe55e5.
ConsKlerations are made in accordance ￿th the be51 pracke apsNoach sel out by the Charity Commission's
guidance CC19. This recognises the need lo hold adequale free reseNe5 to ensure the prole¢tion of our C￿re
aclivitie$ in the event of an income shortrall. Our incorne is wmarity generate(I through grant fvnding which can be
svbied lo volalility in the ctsrrenl economrc c*"mate. The Tlustees will keep Ihr5 under re9ular review and act
decisively when acts.on is required.
To serve business Continuity. the Trustees feel prudent lo ¢)perate wth no less than 6 months of re$èNes wrfh a
maximum value of 12 months reseNes to be held in ihe event of unprecedented ryrcumstances. This is with the
viow lo ensure greaier flexiblity and adaptalion to market co1￿111￿$ through the wovi5ion of workn.ng capital.
It should be noted thai a reserve surplus was recorded in the Lgst ffinarKial year as planned a¢b"vilies we
¢onstrained by Ihe pandemic and rts effect on business practKe5. The Trustees have agreed this surplus should be
allo¢ated for investment in business expansion and de¥ek)pment tn Ihe currenl financial year wllh reserve le¥e15 to
be nofmalised within t￿"S expendrtwe period.
The charity has reseryes totalth.ng £395.659 as at March 202312022.. £356,497) of whith £286.420 relate 501ely lo
unrestricted funds {2022'. £281.80n. The free reserves of the tharty as at 31 March 2023 totalled £286.42012022.'
£281,807).
Rlsk Manag•m¢nt
The Trustees have th'mate responsknilty far managemenl of the organisatA)n's risks. The impacl of Covid-19
brought with it a peiiod of Ur￿rtainlY and change and as part of its good govefnancè the Truslees have considered
widè rang8 of areas that could affect the lulure ofASH Wdlès. The Tnjstees have worked with staff to put in place
meaSU￿S to secure the future of the Organisath￿. Change$ to the registef affj agreed at every quarterty meeting.

ASH WALES LIMITED
TRUSTEES REPORT IINCLUDING DIRECTORS. REPORTI (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Plan$ for firture period5
Ash Wales has cornmrtted to a number of established workslreaffls armed al maximistny toba¢¢o control adions
and mininise smokin9-related harm and Inequal￿&$ through￿1 202>2024. This will encompass a broad spec1rum
of activrties in which Ash Wales VAI a$sun￿ a kad￿9 role in deli¥ery, activety supporting cross-sectorlcross-
organisational cdlaboration and lend our expertise in the fuffilrnent of pdi¢y devehpmenl, service innovation and
pioneering rvJearch *Jndertaken by extemal part*s.
These activ￿￿5 have been agreed in prinopl• wilh ow primary fundws aThJ wil shape our Prior￿e5 for 2023 as
below to..
Support national $trat•gles to achi•v• a smoke4ree Wal•s
Structured engagement with Ihe Tobacco Contrd Strategy Board
Expanding network of communication and influence invoknng third sector organtsalk)ns. mterested parties
and local ser¥i¢e providers to cascade best pradice, challenges and opportunities
Strèngthening eng8gÈmÈnt wrth Nah"onal Health ser￿ and Public Health ￿￿leS focu55ing on tsrgeted
ath.on and refining toba¢¢o ¢ontrol implementalion
Engaging ar￿ apwaising polthal aclors re#th)rang e¥￿en¢¢-based approa(*es to tobacco control
rnea5ures
Facilitating the Cros>Pkn Group as a *hide to present sh¥ed bamings, latèst developments and
tracking policy development across the political Spectrum
LeveTa9e the operatlon of our professional I￿￿01k$ to examTh dats trends, wbli$hed re5e¥rth and
behavioural indicators to develop effectr¥e. practical solui￿nS.
Support a¢tlon to rndu¢e toba¢¢oq•latsd In•qualltl•s.
Champion the need for addilional targeted support for disadvantaged groups of smokeTs ulih'sing localiyed
and national daia sets
To ¢reale and tailor mu￿"￿e￿I3 behaviour change ¢ampawJn$ •ngaging with Wel￿5ed Smokers who afe
olhèmise hard to reath.
Construct a case for actK)n through cdlaborab.on with MIthv￿*s. mental health professionals, debt advisor5.
drug and alcohd semces, soryal houyng wwders and hIgF￿nsk ywn9 adLdts that attenu*es smokin9
prevalence within known. at risk cohort5.
Supporting action to •nsur• •v•ry smok•r has the support th•y need to quiL
Engagement wth the Implementalion group c4Jnvened quarterfy.
To utilise our nefv￿rks to thampion the expans￿ of NHS preVent￿n Servi￿5.
To create and distribute effeetNe phys￿1 and digrtal resourcos Lrtdised by our stakeholder5 and delivery
partners, e5peryaly wilhin NHS smokn"n9 cessa1￿Tr sefy￿e$
Share data insights and ialest contemporary research am$$ our $lakehc4Jer that address mispprceptions
artsund harm reduction.
ContribLrte towards the ongoing devekjpment of Wrated 5er¥ices for smokers irKluth'n9 digltal
accessiNty
Work to optimise toba¢¢o related M9￿￿tionS.
Promote Ihe understanding of existing ￿gulationS in a mulh'_a9en¢y pathership
Define best praciice approach through intelpr￿atbon of nalK)nal survèy data into prevalence and attbtudes
Entrench supporl for enforcement teams by creating a suiée of resources. wrtual training and Mdeos.
Rdlout a campaign for nat￿31 ac*"on to SUPFOrt kjcal enforcemenl. inc¥ease community awartrness and
promotè reportin9 channels
Support infomalional exchange with ow sister 0rgantsa1￿S ASH UK and ASH Scouand lo ensure track
and trace data define5 location speiific infmti)n.
Promote wothng wlth partners across Euvope and the UK
To ensure legi￿al￿)n in Wale$ thres with UK legi￿ation specifically lo reduce tobac£o availabilty and
attra¢tiveness.
To build the case for converging pdicy apwoaches on raismg the age of sale. pollLrter lekny and quil
messagingth&alth waming on packaging.
10-

ASH WALES LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Struetuyt. governance and m•nagement
ASH Wales became a cornpany limrted by guarantee without share caprtal on the 15th December 20C6, company
numbèr 1120834. ASH Wales commenced trading on the VApril 2007.
ASH Wales Ltd was sranted chanty SMUS the 13th September 2(K17. charity nwnber 6030302.
The goveining doojmerts olASH Cymnj Vlaks are the Memorandwn andArtide5 ofA550ci?tion.
The registered offKe of the tharrty is..
14 Hollybush Rise
Wales
CF23 6TG
The trustee5. who are also the directors for the purpose of c4Ynpany taw. aThJ semd during the year and up to
the date of signalure of the ffinanoal statements were..
H Poole
Mr S ￿lkin*
K Thompson
Professor G Moore
Mr M Cridland
Mr J Phillips
Mr RM Spèar
Mr S Price
K Rel￿1￿k
(Appointed 11 May 20221
IAppointed 20 July 2022)
(Appointed 20 Juty 2022)
R8cnwtm&nt and ap￿ntm￿￿ ollnthe$
The Directors of ASH Wales Ltd are the Trustees lor the tharrty ar￿ arn referred to as Trustees IhToughout this
report. The Trustees fomi the Boar(J of the company. whith meets at least four times each year and whi¢h sets the
Operational and Financid Strategic Frnmework for the company.
The Board elects irustees. induding the Cham)an. Trustees are an Induct￿ padl in line wAh Charities
Commission'$ guwjance.
Oryanisational Structur•
The Chief Ex8culive ofASH Cymru Wales is a paid member of slaff wtho 1$ responsible tor the day40 day operation
of the organi$all￿. TMthin the Strategic Fram**ork sel by the Bo¥d. and is accountatAe to the Board.
The trustees report wa$ approved by the Board ofTNstees.
Mr S Wi¢e
Trust••
27 November 2023
11

ASH WALES LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ASH WALES LIMITED
I report lo IhÈ Iwslees on my examinalion of the finanaal slatemenl$ ofAsh Wales kn"mrted (the chartyl for the year
ended 31 March 2023.
R*sponslbllltl•s and ba$1$ of r•port
As Ihe charity Iwustees of the CANnpany land also its dyeclors for ihe pul￿SeS of company law} you are reswnslble
for the preparation of finanual statements in accordancE with the requirements of the Companies Act 2006 (the
2006 Act).
Hav￿9 581isfied my5eW Ihat the finanoal Stslemenls of the charity are not roquhred to be audited utvjer Part 16 01
the 21XJ6 Act ar￿ are eligible for independènt examinalitin. I report in respe¢t of my examination of th8 chanty's
financial slalernents ¢arried out under Se(a￿ 145 of the Chanires Acl 2011 Ohe 2011 A¢t). In ¢arryin9 Out my
examination I have followed all the appkcable thre(￿onS gwen by Ihe Chatity Commission under 145{5llb)
of the 2011 Art.
Independent examlnerfs slatement
Since the eompanl5 gr055 income exce￿d £250.CKXI your Èxaminer must ￿ a member of a bctyay listed in section
145 of the 2011 Act. l oJffiwm that l am qualff*d lo undertake Ihe èxaminatKx) becausè l am 8 mèmbèr of the
Association of Chartered Certified Accounlanls. whK* 15 one of the li$te(I l)odie5.
I have completed my examinalion. l (tmthmi Ihat no matters ha￿ m Its ry 8tteth.on in connection ￿th Ihe
examination giving me cause to bd¢eve thal in any material respect..
accounting records were noi kepi in respect of the charity as required by 386 of the 20ChSAd' or
the finanoal statements do Mt accor(F ￿th those records.. or
the financial ststernenls do not comply wth the accounb.ny requI￿rnentS of se¢tion 396 of the 2006 Act other
than any requirement that the accounts gr4e a true ar￿ fair which is nol a matter considered as part of an
independent examination., or
Ihe ffinanoal ststèmènts have not been preparèd in accordance with the methods and prinaples of the
Statemènt of Recommet)dèd PractKe lor a¢counkn"ng and reporting by charities app&cable to charities
prepafing thetr accoun15 in x¢¢Ydance wilh the Finar￿la1 Reportin9 Standard applicable in th• UK and
Rèpublic of Ireland IFRS 1021.
I have no conwns ar￿ have c4Mne across no othet matters in ￿n[￿lIOn wrth the examination lo whi¢h attention
should be drawn in this report in order lo enable a proper urNlerslantJing of the financial slatemen15 lo be reachèd.
Mr Rlchard N Chapplè ACCA
The Third Floor
Langdon House, Langdon Road
SAI Swansea Waterfront
Swansea
SA18QY
Wales
Dated." 27 November 2023
12-

ASH WALES LIMITED
STATEMENT OF FINANCIALACTMTIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 3f AIARCH 2023
Unrnstri¢ted R•strk¢•d
funds
nds
2023
2023
Totsl Unrnstrl¢ted Restiithd
funds
funds
2022
2022
T¢)tal
2023
2022
Note¥
Income from."
Charilable ath"vrties
Other trading activities
Inveslmenls
319.230
319,630
301.$51
301,551
100
100
1,313
1.313
Total income
320.543
320,943
130
301,551
301.681
Expèndi￿1• on:
Raising fvnds
Charitable acti￿￿eS
2.920
278.366
2.920
278.861
4,538
271.568
4.538
271,568
Tolal expen(*ture
495
281,286
281.781
276,106
276,1
14•t incomellexpendlture} and
mov•m•nt in funds
1951
39.2S7
39.162
130
25.445
25.575
Reeonclllatlon of funds:
Fund balances at 1 April 2022
281.807
74.690
356.497
281.677
49.245
330,922
Fund balances at 31 Ma￿h
2023
281.712
113.947
395.659
281.807
74.690
356,497
The statement of financi￿ actMi*s indudes al gains and lo$ses recognised in the year. All tr#))rr* and expenditure
derive from continuing act1w1￿.
13-

ASH WALES LIMITED
BALANCE SHEET
ASAT31 MARCH 2023
2023
2022
Curr*nl 4¥uts
Debtors
Cash at bank and in hwd
12
$0,432
365.364
24,694
337,299
415.7
361.993
Creditors: amourts hNing due within
one year
13
20.137
5,496
Net current assets
395.659
356,497
The funds of the ¢h•rity
Restrided income fund$
Unreslricted funds
15
713,947
281,712
74.VJO
281,807
395,659
356,497
The company 15 ent￿ed to Ihe exemplion the audit reqU1￿ment contained it) seCt￿n 477 of the Companies Act
2C(J6. for the year ended 31 March 2023.
The directors acknowledge their responsits"lrties for c￿9 with the rewirements of thè Companies Act 20(
with respect to acoJunlin9 records and p￿paratIon of finanoal statements.
The members have not requiiet1 the comp*y to obtsin an audrt of ils finanryal $tatem•nts for the year in qu•$lion in
accordance wilh section 476.
These finan¢wl stalemenls have been prepared in accordance *rylh th9 prNsKin$ appli¢abte to conp?nigs subjecl
to th8 small ¢ompanies ¥egime.
The finanrA¥I slalements were approNed by the tTUStees on 27 November 2023
Mr S Price
Tru¥teè
Company registration number 06030302 (England and Vrf*$)
14-

ASH WALES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AIARCH 2023
Accounkng polici•s
Charity infommtion
Ash Wales Limited is a private company limited by guarantee incorprnted in EnglaThJ and Wales. The
regisleied office is 14 Fb)ltybush Rise. C¥diff. CF23 6TG. Wales.
1.1 Accounting convenlion
The finan¢ial statements have been prepared in the charity's govemiThJ (Jocument, the
Companies Ad 2c¥)6. FRS 102 Yhe Financial Rewirts"n9 Standard ap￿￿table in the UK and Republic of
Ireland" I'FRS 102.1 and the ChantTres SORP 'Accountin9 and ReptsrtiNJ by Ch*thes.' Slatemenl of
Recommended PraclirE applicable lo thariDes preparing their account5 in a¢¢ordan¢e wtlh the Finanrial
Reportirig Standard appli￿ble in the UK and Republic of Ireland {FRS 102)" {effecli¥¢ 1 January 2019}. The
¢harity is a Public Benefit Entty as deffined by FRS 102.
The charity has &&ken a¢fvantage of the pro¥isions in the SORP for d￿ritIeS not to prepare a Slalement of
Gash Flows.
The finantyal stalem¢nls are weparad in sl•rffing. whith i% the lurlclional ￿rrencY of lh• charity. Monetary
amounts in these finan¢ial ststements are round￿ lo ne¥rest £.
The financial statemen15 have t*en prepared under the historical (xjsl c#)nNEnlb)n. The kviicipal ac¢ounting
poliries adopted are set out beknv.
12 Going conc•rn
Al the lirne of approving the financial stslemen15. the Irv51ee5 have a reasonable expe¢tatKJn that the charity
has adequate resources to continue in operational existence for Ihe foreseeabbÈ fvttjre. Thus the Irustees
continue to adopt the going concern basis of accg)unting in prepariThJ Ihe firwual ststements.
lj Choritsble fvnd$
Unrestricled lunds are availabl• for use at the dis¢relion of thè Intstees in fijrtherance of their charitable
obled￿e$.
Restricted funds are Subject lo specific cor￿￿lOnS ty donors or grantors as lo how they may be used. The
purposes and uses of the restricted funds a￿ set out in the notes to the financial statements.
Endowmenl fvnds are subpd to speafic Cond￿onS by dOr￿S that the cawtal musl be maintained by the
charity.
1A Incom•
Income is re¢o9nised when the charity is legalty entrtkd Its it after any performance conditKffiS have been met,
Ihe amounts ¢an be measured re￿"atr￿Y. and rt is wobable that irKonw will bè received.
Ca$h donalions are recognBed on receipt. Other donab"on$ are re￿gnISed once the tharity ha5 been notffied
of the donatw, unless perfomiance con￿￿OnS require deferral of the amount. Income tax recoverable in
relation lo donations received under Gfft AKI or deed5 01 covenant is re￿nised at the ofthe dcfflation.
Legaci￿ are re¢ognised ort re¢eipt w otherwise rf the ￿lIty has been nolified of an impending distribution,
the amount is known. and receipt is expethd. W the amount is nol known, the legacy Is treated as a
¢f)ntingenl asset.
15-

ASH WALES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Aceounting poli¢ie¥
(Continued)
1.5 Expènditure
Expenditure is recognised once Ihere is a legal or constnKti¥e obligation lo tran$fer Koncwni¢ benefit lo a
third party, it is wobable that a transfer of economic benefits wil be required in settbemenl. and the amount ol
the obligab'on can be measured reliabty.
penditufe is classified by actiwty. Th• costs of each activty are made up of the total of direct costs and
shared costs, inchjding support costs invoW in untjertaking each aclmty. D¥ect costs attributable to a single
activty are allocated direcdy to that aclith. Shared costs which ￿￿tribLrte to more than one a¢tiwty and
support costs which are nol attributable lo a wngle a¢tMty are apportioned between Iho$e a¢tMties on a ba$1$
consistent wth Ihe USÈ of resouros. Cèntral staff ￿$ts art allocated ¢)n the ba*s ol tune spent. and
depfetyalron charges a￿ all(￿at&d on the por11￿ of the as$ef$ use.
1.6 Cash afid cash •qulva￿nts
Cash and cash equivalents indude cash in hand. deposiés held at call wth banks, other short-tefm liquid
bnv&slmenls with original maturitie5 of t￿ee months OT less. and bank overdrafts. Bank overdralts We shown
within borrowings in ojrrent b"abilrties.
1.7 Financ￿1 Inslruments
Thè charity has elected to appty the prwsions of Sethon 11 'B•s￿ Finanrial Instruments. and Sedion 12
'Other Financial In$twmenls15sue$' of FRS 102 to all of rts finantyal instrwr*nts.
Financial instruments are recognised in the c*aritfs bakinc* sheet when the charity becomes party lo the
Contractual prow5ions of the instrumenL
Financial as5els aThJ liabilii*s are offset. wilh the net amounts p￿sented in the ￿a￿Tha1 statements, when
there is a legally enforceable right to set off the recognised amount5 and there is an intention to settle on a net
basi$ or to re￿I$01h& asset and settle the liabdty simdtaneou5ty.
Basic financialassets
Ba%¢ financial asseis, wlych ific￿e debtors 8rnJ cash and bank balan￿$. are Miilialty measured at
transaction prrR including tran5aclion costs and are 5ubsequentty carried at amortised cost using the effective
inte￿s1 method unless the aThangement conslrtuies a ffirtranwg tran5a(lion. where the transaction 15
measured at the pre5enl value of the future receipts discounted at a marker rale of interest. Financial as5et5
dassified as Teceivable within one year are nol amorti￿.
Basie financial liabilltles
Basic financial liabilrties, induding creditors and bank loans are initially recognt5ed at transaction price unles5
the 8rraThJemenl ojnstitules a ffinanin9 transact*)n. where the debt instrument is measured at the Present
value of ihe fulure payments dIsc￿jnIed at a Ma￿et rale of interest. Flnancial liahliles classffied as payable
within one year are not amortised.
Debl instruments are subsequenlty ¢arried at •nNli¥ed ctst. usin9 the effe¢lJ¥e inleresl rnle method.
Trade creditors are 0￿19all0￿$ to pay for goods or services Ihat have been acquired in the Ordinary course of
operations from suppliers. Amounts paYa￿e are dassIf￿￿ as current liabilities rf payment is due within one
year or less. If not. they are presentet1 as nort&current liabililies. Trade creditors are recognised initially al
ITansactton price and subsequenlty measured ai amortised cost using the effective inleresl method.
Derecognition oifinancial liabililies
Financial liabil￿e$ are derecogni5ed wherh the tharity's conlraclual dAigalitsn$ expire or are discharged or
cancelled.
16-

ASH WALES LIMITED
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2023
Accounting polici•s
{Continu•dl
IA Employe• b•n•ffts
The c¢sl of any Lmused holiday entitlement is recognised in the period the employee's seNices are
received.
Termination benefiis are reco9nised immèdiaiely as an expense when the charity is demonstrably eommitt•d
lo temiinale the employmenl of an employee orto prowde terminalion beneffts.
Critical accounting tJtim•t•s •nd judgen*nts
In the appliCat￿n of the charWs accounling Oicies. the trustees are req￿red lo rnake I￿)gementS, estimate5
and assumpli'ons abo*Jt the carrying amount of assets aThJ liabil￿eS Ihat are not readity apparent from other
Sources. The estimales and assoctrated assumpth)ns are based on historical experience and other factors that
are considered to be reievanL ACtL￿1 resutts may drffei Irom these estimates.
The estimales and underfw'ng assump11￿9 are ￿viewell on an oThJoing basis. Revisions to accounting
estimates ale r8¢ogni$ed in the period in which the e5b.mate 1$ revised where the revisicffj afie¢ts only that
period, or in the pernd of the w$irm aThJ luiure pefiods Twhere the reM$ion affeLtts b)th currenl and fvlure
periods.
In¢ome from ¢haritsble ac1i¥ii￿s
2023
2022
Perfom)ance re￿e￿ grants
319,630
301.551
Analysis by fund
Unreslri¢ted funds
Restricted lunds
40)
319.230
301.551
319,630
301,551
Perf0M￿nCe rnl•t•d grants anatysos
2023
2022
British Heart Fountjation
Welsh G0vemm￿t
Cancer Research UK
Respiratory Innovation Wales IRW)
Public Heatth Wales NHS Trust
Award5 lorAJI
Belsi IBCUI
Tact¢cal Medi¢al
Cardiff Univergty
53,114
156.7
53,544
51,522
186.800
60.845
10.000
12.384
19,500
22.000
400
4,708
(319,6301 {301,SS11
17-

ASH WALES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AIARCH 2023
In¢om• from oth•f Iradlng a¢tlvltl•s
Unrestrl¢tsd Unr•strlet•d
funds
funds
2023
2022
Tradirvj aclmty income: olher
100
In¢om• from In¥Ktm•nts
Unrnstrkt•d RestrS¢l•d
Totsl Unrestri¢t¢d R•strlct•d
lunds
funds
2022
2022
Totsl
2023
2023
2023
2022
Interesl receNable
1.313
1,313
30
Exp•nditurn on raising furMIs
R•strict•d
fund5
2023
Restrlct•d
lund$
2022
Fundrnl$ing and publlclty
Cost of Sales
Event5 and exhibitions
4,370
2,920
2.920
4.$38
18-

ASH WALES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Expenditure on charllable actlvll
2023
2022
Direct costs
Siall costs
Other staff ￿St$
Travel and subsistence
Rent, rates and service charges
Hèat afid light
Premises repai￿ an(1 dearNng
Telephone, inlernet and IT
Advertising and marketing
Equipment hire
Bank charges
Insurance
Resèar¢h and assembty monitoring
Translation fees
Printin9, poslage, stationery and subsuiptions
Expensed equipment
Othei ¢h4rrtable expenditure
200.C(11
4.589
3,718
14,664
462
5,264
7,556
22.197
164.060.
4.055
372
22,072
1,530
348
10.739
8,258
246
166
1,238
27.420
193
1.238
11,538
11.145
3,295
10,949
272.114
266,377
Share of support and gov•manee costs (s•• noi• 81
Governance
6.747
5,191
278.861
271.568
Artalysis by fvnd
Unreslricted funds
Restricted funds
495
278.366
271,568
278,881
271.568
Support ¢osts allo¢•t¢d to a¢tivi¢i•s
2023
2022
Govemance costs
6,747
5.191
Analywl belween:
Charilable a¢tsVrt￿S
6.747
5,191
Governance ￿$1$ indude paY￿nIS to the ￿dependent examiners of £2.400 {2022.. £2.1601
19-

ASH WALES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AIARCH 2023
Tru$t•es
None of the twslees (or persons u)nneded wilh them) reCer￿j any ￿MuneratIon or benefrts from I
charity thjring the year.
No trustees were reimbursed for travel subsisterKt ￿$t$ duriThJ the year 12022.. no Iru$tee$ wgre
rèimbursed for trav81 and subsislence costs).
10 EmployeeJ
The average monlhty number of employee$ the year was..
2023
Number
2022
Number
The￿ were no employees whose annul reMl￿ra1#)n was than £60,LIXI.
11 Taxatlon
The ¢harity is exempt from taxation on its actiykne5 because al its licome is applied for charitable pwsès.
12 Debtorn
2023
2022
AMo￿ts hlling due within ye•r.
Trade d&blry$
Prepaymenls and accn*d irume
45.rn
4.654
23,842
852
50.432
24,694
13 Crnditoys: amounts falling du• wlthln y•ar
2023
2022
Other creditors
AccTuals and deferred income
14.637
5,5
5.496
20.137
5.496
14 Retlrement benefit $¢hom••
The Charty operates a defined contritrwjtion pensw scheme for all qualifying employees. The a55els Of the
scheme are held separately from those of ihe charity in an indeperthlly admintslered fvnd. The amount paid
in relalion to pens¢on cos15 in the year totslled £11.351 12022.. £14,371). ot the year end Ihere was £892
oul$landing12022." £1.574).
20-

ASH WALES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
15 Restrleted fvnds
The Testricteil funds of the ¢harity c£ffipiise the unexpended balance5 of donation$ and grants held on trust
$ubject lo specrfK ry)rHlilion5 by donor5 as to how IW may be used.
Al 1 April
In¢omiThg
2022 vesources
Resourtts At 31 March
expended
2023
Welsh Govemnment
Brilish Heart Foundation
Can￿1 Research UK
Pfizer
Awards for Al
Respiiatory Ir￿￿VatIon l•lale$ {RlW)
Betsi IBCUI
Public Heamh Wales
Carl￿1 Uni￿r$ity
10,918
8.865
15.210
6.439
3.842
29.416
158,013
53.114
(160.21)JI
(46.4591
{58,5421
8,731
15.520
10,212
6.439
6,089
29.416
18.040
19,500
(7,417)
I3.￿)
19.500
4,708
14.7081
74.690
320.543
(281,2861
113,947
Pr•vlou• ￿•r.
At l Awll
2021
In¢omlng
Resources At 31 March
sourc•s •xpended
2022
49.245
301.551
{276,1C61
74,690
Welsh Gov•mm¥nt is a grant to provwje tobacco c¢ntrd ser¥w third sedor l￿d￿r$h4).
8riti$h H••rt Fo￿dItion is a grart lo undertake tobaczo related reseafch and Oicy anatysis for Wales.
C•Th￿r R•sè¥r¢h is a grant to support our campawjns and ¢omrnnKaknn
Pr￿er 15 a grant to facihlate a soaal rnedra ¢ampaiw to prry￿te srnc*ing ¢¢ssalion during th& Covid 19
andemic.
Awanh for All is a grwrt to Ixeate a range of smoking cessation materials ts debt and hou*ng advtsors.
Research Innovation Wales IRIWI is a ￿ant to carry (rtrt survey arKI research wtyk into the digitalisaiion of
smoking cessalK>n seNices.
Betsi IBCUI is a granl lo increase public awareness of the K*lsh Govemment ilegal loba¢¢o and fdpes
mpaign'NO IFS. NO Bu￿s. in targeled commUn￿e$ in North Wales.
Publi¢ Hèalth Wal•s is a grant to delver an All Vkies Campatyn lo support No Smknng Day in Wales on 8L
Marth 2023.
21

ASH WALES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
16 Unrestrithd funds
The unr¢$lri¢led funds of the ¢harity comprise the ￿￿pended balan￿$ of donat*)ns and granls which are
not subject to spe¢ffic ujnditi.ons by donors and grantors as lo how Ihey may be used. These include
designated lund5 which have been set asKle out of unrestricled funds by the tru5tee5 lor $pectfic purposes.
At 1 Awil
Incoming
2022 rnsources
Resour¢•s Al 31 Ma￿h
•xp&nded
2023
General funds
281.807
14951
281.712
Previous Y￿r.
At 1 April
2021
kncoming
Resourcès Al 31 March
ex￿nded
2022
Gwwral funds
281.677
130
281,807
17 Anatysls of netass•ts beivRen funds
un￿StriCted Re¥trl¢ted
fund$
funds
2023
2023
Totsl
2023
Fund balance$ at 31 P&v¢h 2023 •ro rnprnsented by:
Current asselsllliabiknts.esl
286.420
109.239
395.659
286.420
109.239
395.659
Per balane• sh•et
Balance lo allocate
281.712
(4.7081
113,947
4.708
395.659
Unrestricted
fvnds
2022
Restrl¢ted
funds
2022
Total
2022
Fund balances at 31 March 2022 ave r•prnswtsd by:
cu￿ent assetsloiaknlities)
281,807
74,690
356,497
281.807
74,690
356,497
18 Related party transactio
There were rbo disclosatrAe related party tran$ad￿n$ during the year12022- none).