DARRAN LAS COMMUNITY BUILDINGS
A COMPANY LIMITED BY GUARANTEE
I PORT AND FINANCIAL STATEMENTS
YEAR ENDING 31ST. MARCH 2023
CHAKITY NUMBbK: 1122396
COMPANY NUMBER: 06442559

DARRAN LAS COMMUNITY BUILDING
Contents
Trustees Annual Report
Ind¢pendent Examiner's R¢port
Statement of Financial Activities (including the income and
expenditure account)
Balance Sheet
Notes to the Financial Statements

DARRAN LAS COMMUNITY BUILDING
TRUSTEES ANNUAL REPORT
FOR THE YEAR ENDED 31sf MARCH 2023.
The trustees are pleased to present their annual director's report, together with the independently
examined financial statements of the CharÉty for the year ended 31 51 March 2023 which are also
prepared to meet the requiremet)ts of a dii'ectors, report and accounts for Companies Act purposes.
The financial Statements have been prepared in accordance with the accounting policies set out in
tlie notes to the accounts and coinply with the Charity's governing document, the Charities Act
2011 and Accounting & Reportkng by Charities.. Statement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK & Republic of Ireland published in October 2019.
istered Charit Name
Darran Las Community Building
Charit Re
istration Number
1123696
Com
Number
06442559 (England & Wale5)
Traintng Centre Glamorgan Street,
Perthcelyn,
Mountain Ash,
Rhonda Cynon Taff......CF45 3RJ.
Pla¢¢ of Business
Darranlas Community Building,
Aberdare Road,
Mountain Ash,
Rhondda Cynon Taff..,,..CF45 3PT,
The Trustees
Th¢ trustees who served the charity
during the year were as follows:_
R,A, WalteiE
J. Hughe5
D.C. O'mahony
A, Morgan
Accountants
Barlow, Mendham & Co.
Glandover Hous¢,
67, Bute Street,
ABEIU)ARE.....CF44 7LD.
Page I

DARRAN LAS
OMMUNITY BUILDING
TRUSTEES ANNUAL REI PORT
FOR TIIEI YEAR EI NDED 31-. MARCH 2023.
eont
STRUCTURE GOVERNANCE Af4D MANAGEMENT
The company was incorporated in England & Wales as a company limited by guarantee on 31
December 2007 and Dbtained charitable status on 16th April 2008. It is a private company govert)ed
by its Memordndum and Articles of Association. The induction and training of our trustees is carried
out in association with other voluntai'y organisations. The trustees are members of the organisation
and can volunlcer oi. may be appointed at the Annual General Mccting. The truslees have delegated
authority for the day~to-day running of the organisation to Éhe Communities First Coordinator,
assisted by key members of staff. The trustees have implemented relevant policies and procedures
whi¢h are adhered to at all times,
OBJECTIVL&i AND ACTIVI'I'IES
The charity was set up to promote the benefits of the inhabitants of the Mountain Ash area by
working in association with tlie local authorities, volunteerii)g organisation8 and inhabitants in a
common effort to advance education and to provide facilities in the interest of social welfare for
recreation and leisure time occupation with the object of improving the conditions of life foi. the said
inhabitants. To establish a community facility to deliver educational training, health priijects,
activities and initiatives, to enable socially excluded members of the community lo develop the skills
and confidence to participate in community life. This will work towai'ds a positive improvement on
their lives and the area they live in. In shaping oui. objective and planning our activities, the trustees
has considered the C'harity Commission's guidance on public benetit.
ACHIEVEMENTS & PERFORMANCE
The Darran Las Community Building has now been open for over 16 years and our aims to provide a
safe and secure environment for the local and wider coinmunity have not changed. The accounting
year 202212023 has improved on the 202112022 perfftod due to thc ¢ovid r¢striction being lifted last
year. We aiE continuing to 5UPPOrt IocÉil gruups, through training, general sUPPOrt and advic¢. W¢
continue to deliver activities for the wider community, from Mother & Toddler Groups, childi'en
dancc classcs, church group to local Choral So¢iety which is mainly attended by the older members
of the community.
TRAINING
Also, we are continuing to run training couiTes through Adult Education and Adult Learning Wales,
these courses are designed to support individuals to acquire qualification giving them a better chance
of gaining employtn¢nt and increase theii. life skills.
ADULT ACTIVITIES
Communities foi. Woi'k Plus continue to work with other service providers to deliver a variety of
activities and courses delivering something for evei'yon¢ to try. These include local community
gi'oups such as the Choral Society, the kitchen is used to deliver cookery classes foi. a vai'iety of
community groups. A local bl'anch of the veterans meets weekly and are being supported by the
Local Authority. The Cynon Valley Ladies Group continues to meet with numbei's growing and
includes members from the local and outside the local area. The Men's gi'oup meets weekly and the
attendance is growing steadily. They are a Peer led group and offei. suppoi't and advice to each other.
They also arrange activities and invite outside oi'ganisations to come along and give ptysenlations etc.
Page 2

DARRAN LAS COMMUNITY BUILDING
TRUSTEI ES ANNUAL REPORT
cont
ST
FOR THE YEAR EI NDED 31 . MARCH 2023.
HILDREN & YOUNG PEOPLES ACTIVITIES
Drop-in for I I to 19 year olds runs onL¥ a week. A local dance group hold weekly ¢18sses for children aged
between 3- 16 years. Rooms al'e av&ilable for the community to hire for birthday parties and similar events.
All the activities that are run out of the building are open to the wider community.
INANCJAI, RFVlle
For this year the Charity's income fn)m room hire was £3,862. The Charity r¢ceived gratEts of £23,359 and donations of
£750. Expenditure tn relation to the activilie5 of the Charity was £27,599, which included building mainlenance and
repair costs of £14,865. Expenditur¢ of a Capital nature, in¢lud¢d as assets on the Charity's balance sheet. of £5,882 was
incurred during th¢ y¢aT. At the y¢ar end, the Charity's net assets were £40,457, which are all included as unrestricted
funds. This represetst5 an Èncrease in net Asset5 of £372 over Éh¢ previous y¢ar's funds.
RESERVES POLICY
The trustees ol'Darran LAS Community Building have ¢on$id¢r¢d the reserves of the orgjnisation and have adopted the
followin8 policy..
Th¢ truste¢s ¢onsÉder that th¢ l¢v¢l of reserves should be set At a level to etksure that the Charity can meet th¢ liabilitÈes
and contfactual obligations of the organisation, should it ceas¢ to exist. The reserves of ihe organisation are to be held in
an account as deterjnined by the Communities First Coordinator at the time.
TATCI MENT OF TRVSTEESY RESPONSIBILITIES
Th¢ Irubteeb {whu lire alsv dir¢¢lors of Darraji Las Community Building) arc resTK>nsible for prepaiing the Trustees
Report and the financial statements in accordancc with applicable law attd United Kingdom Accounting Standards
(United Kiftgdom Generally Accepted Accounting Practice). Lompany law requires the trustees to prepare fillanci&l
statements for ¢a¢h fInan¢ial year wbich give a true and fail. view of the statc of affairs of the ¢haritahle cthmp&ny and of
the incoming re5011rces artd application nf re%tsurces, including thc incomc and ¢xp¢ndityr¢, of the charitable tompany for
thc year. In pr¢paring these financial stat¢m¢nts, th¢ tivstccs air rcquiiEd to..
select s￿Itable accoullting policios and thcn apply thcrn consist¢ntly,
Ubserve the methods and principles the Ch&i'itie5 SORP.,
judgements attd estimates that are reasoiiable and prudent,
Stal¢ whvthrx applivablv Lll( Accounting Standards have been followed, subject to any material dq>8rturcs
disclostd and explained in the financial statements;
Prepare the fEnancial stat¢men15 on thr guing CDn¢eTn basis ullless it is itJappropriat¢ to presume that the
¢harilable company will conttnue in operation.
The trustees ar¢ responsible for keeping proper accounting re£ords which disclose with rea50llablB accuracy at any time
th¢ financial position of the charitable cornpany and ¢nable them to ensure that the financial %tatemenL8 comply with the
Companies A¢t 2006. They al'e &180 resw)nsiblc for safc8uardiThg thc asscts of thc charitable company and hetkC¢ for
taking rcasonablc sleps for thc prcvcntion and detection of fraud and other irregulayities.
The Trustees Report has been prepared having tgk¢n advantage Of the small companies exemption in the Companies Act
2006.
Signed by the ordei. of the Trustees
A Morgan- Director/Trusle¢
Date:
Page 3

DARRAN LAS COMMUNITY BUILDING
CHARITY NO: 1123696
COMPANY NO: 06442S59
I n land & Wales
IIYDEPEI NDENT EXAMIIYER'S Rfi PORT TO THEI TRUSTEES OF
DARRAN LAS COMMUNITY BUILDING
I report to the charity Injslees on my examination of the accounts of the company for the year ended 31
March 2023 which are set out on pages 6 10 10.
Responslbllitl88 and basls of report
As the Lharity ti'usletts ofthe cvmpany (alld also ils directors for the purpDses 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 ihat the accounts of the company are not required to be audited under Part 16 of the
2006 Act and are eligible foi. inde￿ndent examination, I report in respect of my examination of your
company's accounts as carried out under scction 145 of tlie Charitics Act 2011 ('tlJe 2011 Act'}. In cavrying
out my examination I have followed Ihe Directions given by the Chayity Commission under section
145(5Xb) of the 2011 Act.
Independent examiner's statement
I have ￿Mpleted my examination. I confirni that no mallers have come to my attention in connection with
the examination giving me cause to believe tliat iti any material respect..
accounting records were not kept in respect ofthe company as ￿quil￿d by scctioii 386 ofthe 2006 Act; or
2. ￿ accounls do not a¢¢oAI with those recorts. or
3. tk accounts do not comply withihe accounting requirements of section 396 ofthe 2(M)6 Act otha. than any
requirement thatthe a¢eounts give a'tnK and fair view, which is not a matter considered as part of an
I￿lependent examination. ov
4. aceoui)Is have not been PJEpaJEd in accordance with t1￿ methods and prÈncipleg of the Statementof
Recommeiided Practice for accounling and ]Eporting by charities [applicable to charities preparingtheir
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 oiher matters in connection with (he examination to which
attention should be drawn in this report in ordei. to enable 3 proper understanding of the accounts to be
reached.
Signed. LA,eiL
Dale..
19 7wLF
W. P. Barlow FCCA
Barlow Mendham & Co
Accountants
Glandov¢r House
67 Bute Street
Aberdare
CF44 7LD
Page 4

DARRAN LAS C.OMMIJNITY BUILDIN
COMPANY NUMBER: 6442559
STATEMENT OF FINANCIAL ACTIVITIES
incllldin
the
Ineoiije & Ei x
enditure Accounl
FOR THf YEAR ENDED 31ST. MARCH 2023.
Restricted
Total Tolal Funds
Funds Funds 2023
2022
Notes
Funds
lTh¢ome
Grants I'eceived
23,359
23,359
2,000
Income from Charitable Activities..
Room Hire Income
Donationslcontributions for
Community events
3,862
3,862
4,479
750
750
1,249
Total lllcome
£27,Yll
£27,971
£7,728
endlture
Expenditure gn CharitAble
Aclivitics..
Community Building & Community
Events Expenditure
27,599
27,599
10,201
Total Ex
ndit
£27,599
£27,599
£10,201
Nct Incomcl(F.xp¢nditure} and net
movement in funds for the year
372
372
(2,473)
Transfer b¢twe¢n funds
372
372
(2,473)
Reeoneiliatioll of Funds
Total funds brought fonvard
40,457
40,757
42.930
Total fvnds carried forward
£40,829
£40,829
£40,457
The Statement of Financial Activities include all gains and losses recognised in the year.
All income and expenditure derives from continuing activities.
The not¢s on pages 6 to l O fonn part of these financial statements
Page 5

DARRAN LAS COMMUNITY BUILDING
BALAIYCE liHLlI T
si.
AS AT 31 . MARCH 202
Notes
2023
2022
FIXED ASSETS
Tangible Assets
12,360
9,047
CURRENT ASSE
Debtors
Cash at Bank and In Hand
1,916
28,247
1,098
33,324
30,163
34,422
CREDITORS: Amounts falling due
within one year
1,694
3,012
NET CURRENT ASSET
28,469
31,410
TOTAL ASSETS
LJABILITIES
RRENT
40,829
40.457
NET ASSETS
£40,829
£40,457
THE FUNDS OF THF. CHA
liestri¢ted income funds
Unrestricted income funds
40,829
40,457
TOTAL CHARITY FUNDS
£40,829
£40,457
The company was enlitled to exemption from audit under S477 of the Companies Act 2006 relating lo small
companies.
The members have not required the company to obtain an audtt in accordance with Section 476 of the
Companies Act 2006.
The directors, as trustees, acknowledge their responsibilities for complying with the requirement of Ihe
Companies Act 2006 with respect to accounting I'ecords and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to small compallies subject
to the small companies regime and in a￿ordanCe with FRS 102 SORP and constitute the annual a¢counts
required by the Companies A¢1 2006 and are for circulation lo members of the company.
Th&8e A¢¢ounls were approved by the trustees on li and signed on their beELalf by:_
A Morgan - Tmstee/Director
Page 6

DARRAN LAS COIIthIUNITY BUILDING
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
FOR THE YEAII ENDLD 31ST MARCH 2023.
I.ACCOUNTING POLlCtES
The principal accounting puliuies adopted in the preparation of the financial stalemenls are os follows'.-
a) Basi5 of
re
aration &
eneral information
The Churily Lonstitules a public benetit entity as defined by FRS 102. The financial statements have
been prepared in accord￿]ce with Accounting and Reporting by Charities.. Statement of Recommended
Practice app]i￿b]e lo charilies preparing their accounts in accordance witli the Financial Rey>rting
Standard applicable in the UK and Kepublic of Ireland issued in October 2019, the Financial Rcporting
Standard applicable in the United Kingdom and Republic of Ireland (FRS102), the Charities Act 2011,
the Compantes Act 2006 and UK Generally Accepted Accounting Practice.
The financial stalemenls ￿'e prepared on a going concem basis under the historical cost conventioll.
The financial statements al'e presented in sterling which is the functional currency of the Charity and
rounded to the near¢st £1.
b) Donations
Donations are crediled to the income and expenditure account in th¢ year in which they are notified to
the charity.
c) Grant Income
Gi'ants received are credited to the accounts in the year to which ihey relate.
d) Room Hire Income
Incol￿e derived from the hire of moms at the Community Building is credited to the accounts for the
year to which the room hire relafr8.
endittEre
Bxpendttsire is included in the statement of financial activities on the a¢cruals b&sis,
All Fixed Assets are initially recorded at cost.
g} De i'eciation
Depi'ecialion is calculated so as to write off the cost of an asset, less its eslini8ted residual value, over
the useful economic life of that asset as follows:.
Fixtures & Fittings & Equipment
Solar PV Systeni & Lighting
250/0 iEdueing balance basis
80/0 Straight line basis
btors
Trade and other debtors are i'ecogiiised at the invoiced amount th¢r¢ being no trade discounts offered.
Prepayments are valued at the amount prepaid aftei. taking into account any trade discounts due.
Page 7

DARRAN LAS COMMUNITY BUILDI
OTES FORMING PART OF THEt FINANCIAL STATEMENTS
FOR THC YEAR ENDED 31". MARCH 2023.
i) Credttors and Provisions
Creditors and provisions al'e recognised when the charity has a present obligation resulting
from a past event that will piobably result in the transfer of fund8 to a third party and the
amount due to settle the obligation can be mcasuird or estimated reliably. c.reditors and
provisions are normally recognised at their settlement amount after allowing for any ti'ade
dis¢ounts due.
2. ANALYSIS OF EXPII NDITURK
ON CIIARITABLE ACTIVITIES
Laretakers & Lleaners wages
Light & Heat
Rates & Water
Licences & Insurances
RepaiiE & Renewals
Depreciation of Tangible Fixed Assets
Governance Costs- Accouiits preparation costs
Community Events expenditure
Sundry Costs
2023
Total
1,453
4,167
652
1,090
14,865
2,569
998
1,755
50
2020
Total
730
3,565
187
997
1,297
1,557
384
1,484
£27,599
£10,201
3. NET INCOMEIEXPENDITURE FOR THI YEA
This is slated after charging:
23
2022
Deprectation
Accountancy Service8- Accounts preparation
2,569
998
1,557
384
Page 8

DARRAN LAS COMMUNITY BUILDING
NOTES FORMING PART OF THE FINANCIAL STATELKENTS
DOR THE YEAR ENDED 31ST. MARCH 2023
4. ANALYSIS OF STAFF WAGES &
TRUSTCI E REMUNERATION & EXPENSEI S
2023
2022
Caretaker Cost&
1,453
730
£1,453
£730
The charity trustees wer¢ not paid or received any other benefits from employment with the charity in the
year (2022 £Nil) neither were they reimbursed expenses during the year (2022 £Nil). No charity IrLJSte¢
received payment for professional or other services supplied to the charity (2022 £Nil).
5. STAFF NUMBERS
The average nuTnber of employees during the year, calculated on the b85is of full-titne equivalents, was as
follow.s'.-
2023
2022
Caretaker/Cleanei'
6. CORPORATION TAX
The charity is exeinpt from tsx on income and gains falling within Section 505 of the Taxcs Act 1988 or
Section 252 of the TaxatiOETr of Chdrg¥uble Gains Act 1992 to the extent that ihese are applied to the
chaiitsble objccls.
Page 9

DARRAN LAS COMMUNITY BUILDINGS
NOTES FORMING PART OF THF FINANC.IAL ST ATEMENTS
FOR THE YEAR ENDED 31. . MARCkl 2023.
Solar PV
S stem &
Li htixj
Fixtures
ttin
7. FIXED ASSETS- TANGIBLE
ui
Total
Cost
At 1.4.22
Additions
Disposals
12.128
19,124
S,882
31,252
5,882
At 31.3.23
£12,128
£25,006
£37,134
reciation
At 1.4.22
Charge for period
On disposals
4,850
970
17,355
1,599
22,205
2,569
At 31.3.23
£5,820
£18.954
£24,774
Net Book Value
At 31.3.23
£6,308
£6,052
£12,360
At 31.3.22
£7,278
£1,769
£9,047
8. Dll BTORS
bor lioom Hire
Prepaymenls
2023
1,216
700
2022
398
700
£1,916
£1,098
9. CREDITORS Amounts
falling due within one year-
Accountancy Fees
A¢cruals
For Repairs and Fixtures & Fittings
1,384
310
386
171
2,455
£1,694
£3,012
10. RELATF.D PARTY TRAN'SACTIONS
There wei'e no related party transactions during the year,
I I. C.RANT INCOMCI
Graiit incomc is compi'iged of amounts received via the lo¢al authority (Rhondda Cynon Taff County
Borough CouilCtI), which has been used to fuTxi expet]diture on facilities, equipment purchases and towards
various community events.
Page 10