DARRAN LAS COMMUNITY IIL.ILDINGS
A COMPANY LIMITED BY GUARAYTEE
REPORT AND FINANCIAL STATEMENTS
YEAR ENDING 31ST. MARCH 2024
CHARITY NUMIIER: 1122396
COMPANY NUMBER: 06442559

DARRAN LAS COIVLTrtUNITY BUILDILNG
Contents
Trustees Annual Report
Independent Examiner's Report
Statement of Financial Activities (including the income and
expenditure &CCOLlflt)
Balance Sheet
Notes to the Financial Statements

DARRÉIN LAS COMMUIYITY BlJllLDING
TRUS"I'ELS A￿￿uAL REPORT
FOR THE YLAR ENDED 31￿ MARCH 2024.
The trustees are pleased to present their annual dir¢ctor's report, together with the independently
examined financial statements of the Charity for the year ended 3 l&t March 2024 which are also
prepared to meet the requirements of a directors, report and accounts for Companies Act purposes.
The financial Statements have been prepared in accordance with the accounting policies set out in
the notes to the accounts and cornply with the Charity's governing document, the Charities Act
201 l and Accounting & Reporting by Charities: Statement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable
iii the UK & Rcpublic of Ireland published in October 2019.
istered Chaiit Name
Darran Las Community Building
Charit Re
istration Number
1123696
Com
an
Number
06442559 (England & Wales)
istered Offic¢
Training Centre Glamorgan Street,
Perthcelyn,
Mountain Ash,
Rhonda Cynon Taff......CF45 3R3.
Place o
Business
Darranlas Community Buildin
Aberdare Road,
Mountain Ash,
Rhondda Cynon Taff......CF45 3PT.
The Trustees
The trustees who served the charity
dLlI'ing the year were as follows:.
R.A. Walters
J. Hughes
D.C. O'mahony
A. Morgan
Accountants
Barlow, Mendham & Co.
Glandover House,
67, Butc Street,
ABERDARE.....CF44 7LD.
Page I

DARRAN LAS COMLktUNrrY BUILDIIYG
TRUSTEES ANNUAL REPORT
FOR
cont
HE YEAR ENDED 31 . MARCH 2024.
ST
STRUCTURE GOVERNANCE AND MANAGEMENr
The company was incorporated in England & Wales as a company limited by guarantee on 315t
December 2007 and obtained charitable status on 16th April 2008, It is a privat¢ company governed
by its Memorandum and Articles of Association. The induction and training of our trustees is carried
out in association with other voliintary organisations. The tTUStee5 are members of the organisation
and can volunteer or may be appointed at the Annual General Meeting. The trustees have delegated
authority for the day-to-day running of the organisation to the Communities First Coordinator,
assisted by key members of staff. The trustees have implemented relevant policies and procedures
which are adhered to at all times.
OBJECTIVES AND ACTIVITIES
The charity was set up to promote the benefits of thc inhabitants of tlie Mountain Ash area by
worlcing in association with the local authorities, voluntccring organisations and inhabitants in a
common effort to advance education and to provide facilitics in the inteilst of social welfai'¢ for
recreation and leisiire time occupation with the object of improving the condition5 of life for the said
inhabitants. To establ ish a community facility to deliv¢r ediicational training, health projects,
activities and initiatives, to enable socially excluded membci3 of the community to develop the skills
and confidence to participate in community life. This will work towards a positive improvement on
their lives and the area they live in. In shaping our objective and planning our activities, the trustees
has considered the Charity Commission's guidance on Pliblic benefit.
ACHIEVLI MENTS & PERFORMANCE
The Darran Las Community Building has now been open for over 17 years and our aims to provide a
safe and secure environment for the local and wider community have not changed. We are
continuing to support local groups, through training, general support and advice. We continue to
deliver activities for the wider conimunity, from Mother & Toddler Groups, childreii daiice classes,
church group to local Choral Society which is mainly atlended by the older members of the
community.
TRAINING
Also. we are continuing to run traiiiing courses through Adult Education and Adult Learning Wales,
these courses are designed to support individuals to acquire qiialification giving them a better Ghance
of gaining employment and increase theii. life skills.
ADUI,T ACTIVITIEI S
Commiinities for Work Plus continuc to work with other service providers to deliver a vai'iety of
activities and coiirses delivering something for evei'yone to try. These incliide local coininlinity
groiips SiLch as the Choral Society, the kitchen is Lised to deliver cookery classes for a variety of
coinmunity groLlPS. A local branch of the veterans meets weekly and are being supported by the
Local Aiithority. The Cynon Valley Ladies GroLlP continues to tneet with niimbers ￿0wIng and
incliides members fi'om thc local and outside the local area. The Men's gi'oiip Ineets weekly and the
attendance is growing steadily. They arc a Peer led group and offer siipport and advicc to each othei..
They also ari'ange activities and invite outside organ isations to come along and give presentations ctc.
Page 2

DARRA
LAS COMMUNITY BUILDING
TRUSTEES ANNUAL REPORT
cont
FOR THE YEAR ENDED 31-. MARCH 2024.
CHILDREN & YOUNG PF,OPLES ACTIVRTIES
Drop-in for I I to 19 yedr olds runs once a week. A local dance group hold weekly classes for children aged
between 3 - 16 years. Rooms are available for th¢ 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.
ANCIAL VIEW
For this year the Charity'5 income from room hire was £4,013. The Charity received grnnts of £53,100 And dorLations of
£500. Expenditure ITr relation to the a¢tiviti&s of the Ch8rity was £42,277, which included building maintenance and
repair costs of £3,377. Bxpenditure of a capit81 natur4 included as a&8cts on the Charity's balance sheeL of £37,937 w&s
incui'red during the Y￿r. At the year end, the Ch&rily's net assets were £56,165, which are all included as unrestricted
funds. This represents an increas¢ in nel assets of £15,336 over the previous year's funds.
RESERVES POLICY
ThL truslres of Darran Los CommLbnity Building have considered the reserves of the organisation and have adopted the
following policy:
The trustees consider that the level of res¢rves sh)uld b¢ set at a level to ensure thal the charity can meet the li8bilities
and contractual obli8ations of the organisation, should it ce&se to exist. The r&8erves of the organisation are lo be held in
an gccount as determined by the Communities First Coordin8tor fit the time.
STATEMCI NT OF TRUSTEES, RESPONSIBILITIES
The trustees (who al'e also directors ofDarran Las Community Building) aT¢ Kswnsible for preparing the Trustees
Report and the financial staternents in acwrd8nce with applicable law and Lnited Kingdom Accounling Standards
(United Kingdom Generglly Accepted A¢counting Practice), Company law requires the trustees lo prepwe financiol
statements for eaoh financi81 year which give a Irue and fair view of the slate of affairs of the charitable ¢omp3ny and of
the incoming resources and ftpplication of resources, including the incom¢ 8nd expenditure, of the chai'ilable company for
the year. In preparing these financi&l statements, the trustee5 8re required io:
Sclect suitable accounling policies and then apply them consistently,
Observe the method5 and principl&8 in the ChariCie5 SORP.
Make jiidgemenls and estimates thal are reasonable and prudent,
State whether applicabl¢ UK Accounting Standards have been follo.wed, subject to any malerial depftrtui'es
disclosed and explained in the financial statements.
Prepare the finan¢i81 slalements on the goin8 concem basis unless it is inappropriate to presume that the
charitable company will continue in oper8tion,
The trustees al'e responsible for keeping proper accounting records which disclose with reasonable accuracy at any lime
the financial position of the eharitmble wmpany and enable them to ensure thAt Ihe financial statements comply wilh the
Compftnies Act 2006. They are a150 responsible for saf¢8U8rdin8 the assets of tlie charitable company and h¢n¢e foi.
t8kin8 reasonable steps for the prevention and detection of (rnud and other irre8ularitie5.
The Trustees Report has been prepared having taken advant8gc of the small companies ¢KemptioTh in the Companies Act
2006.
Signed by the order of the Trustees
A Morgan- Directorrrrus
Date:
q/ii/ioTr
Page 3

DARRAN LAS COMMUNITY BUILDING
CHARITY NO: 1123696
COMPANY NO: 06442559
land & Wales
INDEPEI¥DENT EXAMINER'S IITr PORT TO THE TRUSTEI ES OF
DARRAN LAS COMmU￿y BLULDING
l i'eport to the charity trustees on my examination of the accounts of the company for the year ended 3 K,
March 2024 which set out on pages 5 (0 10.
Responsibilities and basis of report
As the charity trustees of the company (and also its directors for Ihe purposes of cotnpany law) you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Act
2006 ('the 2006 Act')-
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the
2006 Act and arL cligible for independent examination, I report in respect of my examination of your
coinpany, s accounts as carried out under section 145 of the Charities Act 2011 ('the 201 l Act,). In can'ying
out my examination I have followed the Directions given by the Charity Commission under section
145(5)(b) of the 201 l Act.
Independent examiner's statement
I have completed iny examination. I confim that no matters have come to my attention in connection with
the examination giving me cause to believe that in any matei'ial respect:
accounting records were not kept in re5PeCt of the company as ￿UIred by swtion 386 of the 2006 Act; or
2. the accounts do not accord with those record5; or
the account5 do not comply with the accounting reqU￿ents of section 396 of the 2006 Act other than gny
requireinent that the accounts give a 'truc and fair view, which is not a matter considei'ed &$ part of an
independent examination; or
4. the accounts have not l%en wepared in accordance with the methods and principl&8 of the Statement of
Recornmended Practice for accoiinting and reporting by charitie5 [applicable to chai'ities preparing their
8ccounts in accordance with the Financial ReFK)rting Standard applicable in the UK and Republic of
Ereland (FRS 102)].
I have no concei'ns and have come across no other niatters in connection with the examination to which
attention should b¢ drawn tn this report in order to ¢nable a prop¢r underst8nding of the accounts to be
reached.
Signed:
Dale:
W, P. Bai'low FCCA
Barlow Mendham & Co
Accountants
Glandover House
67 BLlte Sti'eel
Abei'dare
CF44 7LD
Page 4

DAIIRAN LAS COMTrtUMTY BUILDING
COMPANY NUMBER: 6442559
STATEMENT OF FINANCIAL AcfIviTIES
Income & TrJX
enditure Account
FOR THE YEAR ENDED 31sr MARCH 2024.
includin
tbe
Unrestricted
Fund5
Restricted
Total Total Funds
Funds Funds 2024
2023
Notes
Income
Grants received
53.100
53.100
23,359
Income from Charitable Activities:
Roorn Hire Income
Donationslcontributions for
Community events
4,013
4.013
3,862
500
500
750
Total Income
£57,613
£57,613
£27,97l
enditure
EKpenditui'e on Chw'itable
Aclivitics:
Community Building & Community
Events Expenditure
42,277
42,277
27,599
Tot81 Ex
enditure
£42,277
£42,277
£27,599
Net Income/(Expenditure) and net
movement in funds for the year
15,336
15,336
372
Transfer between fvnds
15.336
15,336
372
Reciinciliation of Funds
Total funds bi'ought forward
40.829
40,829
40,457
Total funds carried forward
£56,165
£56,165
£40,829
The Statcment of Financial Activiti¢s include all gains and losses rewgnised in the year.
All inGome and expenditure derives from continuing activities.
The notes on pages 6 to l O form part of these financial statements
Page 5

DARRAN LAS COMMUNITY BUILDING
BALANCE SHF.ET
AS AT 31". MARCH 2024.
Notes
2024
2023
FIXED ASSETS
Tangible Assets
44.146
12,360
CURRENT AssKrs
Debtors
Cash al Bank and In Hand
990
14,657
1.916
28,247
15,647
30,163
CREDITORS: Amounts falling due
within one yedr
3,628
1.694
NET CURRENT ASS
TS
12,019
28.469
TOTAL ASSETS LESS CURRENT
LIABILITIES
56,165
40,829
T ASSETS
£56,165
£40,829
THE FUNDS
F THE CHARITY
Restricted incoine funds
Unresti'icted income fLinds
56.165
40,829
TOTAL
ARLT
UNDS
£56,165
£40,829
The company was entitled to exemption from audit under S477 of the Companies Act 2006 relating to small
companies.
The inembers have not required the company to obtain an audit in accordanc¢ with Section 476 of the
Companies Act 2006.
The diitctors, as trustees, acknowledge their responsibilities for complying with the Itquirenient of the
Companies Act 2006 wilh respect to accounting re¢ords and th¢ prepai'ation of accounts.
These accouiits have been preparcd in accordance with the piY)visions applicable to small companies subject
lo the small Lompanies regime and in accordance with FRS 102 SORP and conslittite the annual accounts
required by the Companies Act 2006 and are for circulation to members of the company.
Iq | I LIt4JIY and sign¢d on theii. bchalf by:_
These Accounts wei'e approved by the trustees on
A Morgan - TrusteelDirector
Page 6

DARRAN LAS COMMUNITY BUILDING
NOTES FORMING PART OF THE FlliANCIAL STATE1￿1 NTS
li
FOR THE YF,AR ELNDED 31sf MARCH 2024.
I.ACCOUNTtNG POLICIES
The princip&l accounting policies adopted in the preparation of the financial statements are as follows:.
a) Basis of
aration &
enerdl information
The Charity constitute5 a public benefit entity as defined by FRS 102. The financial statem¢nts have
been prepared in accordanc¢ with Accounting and Reporting by Charities: Statement of Recommended
Practice applicable to charities preparing their accounts in accordance with the Financial Reporting
Slandard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting
Standard applicable in the United Kingdom and Republic of Ireland (FRS102), the Charities Act 201 I,
the Compani¢5 Act 2006 and UK Generally Accepted Accounting Practice.
The financial 8tatements are prepaffd on a going concern b&8is under the historical Cost convention.
The financial statements are prcseThted in sterling which is the funclional currency of the Charity and
rounded to the nearest £ l.
b) Donations
Donations are credited to the income and expenditure account in the year in which they are iiotified to
the charity.
c) Grant Income
Grants reccivLd are credited to the accounts in the year to which they relate.
d) Room Hire Income
Income derived from the hire of rooms at the Community Building is cr¢dited to the accounts for the
year to which the room hire rclates.
nditure
Expenditure is included in the statement of financial activiti&8 on the accruals basis.
All Fixed Assets are initially recorded at cost.
reciation
Deprcciation is calculated so as to writ¢ off the cost of an asseL less ils estimated residual value, over
the useful economic life of that asset as follows:_
Fixtures & Fittings & Equipment
Solar PV System & Lighting
25 % reductng balance basis
80/0 sts'aight line basis
ebto
Trade and other debtors are recognised at the invoiced amounl there being no trade discounts offered.
Prepayments are valued at the atnount prepaid after taking into account any trade discounts due.
Page 7

DARRAN LAS COMMUNITY BUILDING
NOTES FORMING PART OF THE FINANCIAL STATEI LMENTS
ST
FOR THE YEAR ENDED 31 . MARCH 2024.
i) Creditors and Provisions
Creditors and provisions are recognised when the charity has a presènt obligation resulting
from a past event that will probably result in the transfer of funds to a third party and the
amount due to settle the obligation can be measured or estimated rel iably. Creditors and
provisions are normally recognised at their settlement amount after allowing for any trade
discounts due.
2, ANALYSIS OF EXPENDITIJRE
ON CHARITAIILE ACTIVITIES
Community DLveloprnent Officer costs
C.arelakers & Cleaners wages
Light & Heat
Rates & Water
Licences & Insurances
Repairs & Renewals
Depreciation of Tangible Fixed Assets
Governance Costs- Accounts preparation costs
Commuiiity Events expenditure
Sundry Costs
2024
Total
19,818
1,258
5,099
311
910
3.377
6.150
1,200
3,645
509
1,453
4,167
652
1,090
14,865
2,569
998
1,755
50
£42,277
£27,599
3, NET INcoME￿XPENDITuRE FOR THE YEAR
This is stated after charging:
2024
2023
Depreciation
Accountancy Services - Accounts piEparatio
6,150
1,200
2,569
998
Page 8

DARRAN LAS COMMUNITY BUILDING
NOTEI S FORMING PART OF THE FINANCIAL STA'I'Tr MENrs
FOR THE YEAR ENDED 31sf MARCH 2024
4. ANALYSIS OF STAFF WAGES &
TRu%fcE REMUNERATION & EXPENSES
2024
2023
Caretaker Costs
1.258
1,453
£1,258
£1,453
The charity trustees were not paid or received any other benefits from employment with the charity in the
year (2023 £Nil) neither were they reimbursed expenses during the year (2023 £Nil). No charity trustee
received payin¢nt for professional or other services supplied to the charity (2023 £Nil).
S. STAFF NUMBERS
The average nuinber of ¢rnployees during the year, calculated on the basis of full-time equivalents, was as
follows:.
2024
2023
Cdretakerlcleaner
6. CORPORATION
AX
The charity is exempt from tax on income and gains falling within Section 505 of the Taxes Act 1988 or
Section 252 of the Taxation of Chargeable Gains Act 1992 to the ¢xt¢nt that these are applied to the
charitable objects.
Page 9

DARRAN LAS COMMUNITY BUILDINGS
NOTES FORMING PART OF THE FINANCIAL STATEMEINTS
FOR THE YEAR ENI IDEI D 315f MARCH 2024.
Solar PV
Fixtures
stem & Fittin
htin
7. FIXED ASSETS - TANGIBLE
otal
Cost
At 1.4,23
Additions
Disposals
l2,128
20,252
25,006
17,685
37,134
37,937
At 31,3.24
£32,380
£42,691
£75,071
i'eciation
At 1.4.23
Charge for period
On disposals
5.820
2,590
18.954
3.561
24,774
6,151
At 31,3.24
£8,410
£22,515
£30,925
Net Book Value
At 31.3.24
£23,970
£20,176
£44,146
At 31.3.23
£6,308
£6,052
£12,360
8. Df,BTORS
rior Room Hir
Prepayments
2024
250
740
2023
1,216
700
£990
£1,916
9. CREDITORS Amoiints
falling due wiihiii one year-
A¢¢ountancy Fees
Accruals
For Events Costs
Foi. C&retak¢r Costs
2,200
836
167
425
1,384
310
£3,628
£1,694
10. IiELATED PARTY TRANSA￿l0￿s
There wei'e no related party transactions dui'ing the year.
I I. GRANT INCOME
Grant incoine is coinprised of amounts received via the local authority (Rhondda Cynon Taff County
Boioiigh Council), which has been used to fund eX￿ndItUre on facilitie5, quipment piirchases, towards
various conimunity events and towdrds the cost of a community developiiient officer (via the local
authority).
Page 10