DARRAN LAS CO.MMUNITY BUILDING
A COMPANY LIMITED BY GUARAIN I'LE
RFPORT AND FINANCIAL STATEMENI"S
YEAR ENDING 31ST. MARCH 202$
CHARITY NUMBER: 1122396
COMPANY NUMBLR: 06442559

DARRAN LAS COMMUNITY BUILDING
Contents
Ti'ustees Annual Report
Independent Examiner's Report
Statement of Financial Activities (including the income and
expeiiditure account)
Balance Sheet
Notes to the Financial Statements

DARRAN LAS COMMUNITY BUILDING
TRUSTEES ANNLTAI. REPORT
FOR THE YEAR ENDED 31ST MARCH 2025.
The trustees are pleased to pr¢sent their annual director's repoit. together with the independently
examined financial statements of the Charity for the year ended 3 1st March 2025 which are also
prepared to meet the requirements of a directors, report and accounts foi. Companies Act purposes.
The financial statements have been prepared in accordance with the accounting policies set out in
the notes to the accounts and comply with the Charity's govei'ning document, the Charities Act
2011 and Accounting & Reportiiig by Charities: Statement of Recommended Practice applicable to
chai'ities preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK & Republic of Ireland published in October 2019.
Darran Las Community Building
istei'ed Charit Name
Charit Re
istration Number
1123696
Com
an
Numb
06442559 (England & Wales)
Office
Training Centre Glamorgan Street,
Perthcelyn,
Mountain Ash,
Rhonda Cynon Taff......CF45 3RJ.
Place of Business
Darranlas Community Building>
Aberdare Road,
Mountain Ash,
Rhondda Cynon Taff......CF45 3PT.
The Trustees
The trustees who seived the charity
during the year were as follows:.
R.A. Walters
J. Hughes
D.C. O'mahony
A. Morgan
Accountants
Barlow, Mendham & Co.
Glandover House,
67, Bute Street,
ABERDARE.....CF44 7LD.
Page I

DARRAN LAS COMMUNITY BUILDING
TRUSTFF.8 ANThUAL REPORT
cont
FOR'I'HE YEARENDED 31 . MARCH 202
ST
STRUCTURE GOVERNANCE AND MANAGEMENT
The company was incorporated in England & Wales as a company limited by guarantee on 31
December 2007 and obtsined charitable status on 16th April 2008. It is a private company governed
by its Memorandum and Articles of Association. The induction and training of our trustees is carried
out in association with other voluntai'y organisations. The truste¢s 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 oi'ganisation to the Cominunities First Coordinator,
assisted by key members of staff. The trustees have implemented relevant policies and proceduies
which are adhered to at all times.
st
OBJECTIVES ANI) ACTIVITIES
The charity was set up lo promote the benefits of the inhabitants of the Mountain Ash aira by
working in association with the local authorities, volunteering organisations and inhabitants in a
common effort to advance education and to provide facilities in the interest ofsocial welfare for
recreation and leisure time occupation with the object of improving the coiiditions of life for th¢ said
inhabitants. To establish a community facility to deliver educational training, health projects,
activities and initiatives, to enable socially excluded members of the community to develop the skills
and confidence to participate in community life. This will work towards a positive improvement on
theii. 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 public benefit.
ACHIEVF.MENTS & PERFORMANCE
The Darran Las Coininunity Building has now been open for over 18 years and our aims to provide a
safe and secure environment for the local and wider community have not changed. We are
continuiiig to support local gi'oups, through training, general support and advice. We continue to
deliver activities for the wider community, from Mother & Toddler Groups, children dance classes,
church gi'oup to local Choral Society which is mainly attended by the oldei. members of the
cominunity.
TRAINING
Also, w¢ are continuing to run training courses through Adult Education and Adult Learning Wales,
these coui'ses al'e desigined to support individuals to acquire qualification giving them a belter chance
of giiinin8 cmployment and increase their life skills.
ADULT ACTIVITIES
Communities for Work Plus continue to work with other service providers to deliver a variety of
activities and courses delivei'ing something for everyone to try. These include local community
groups such as the Choral Society, the kitchen is used to delivei. cookei'y classes for a vai'iety of
commiinity groups. A local branch of the veterans meets weekly and are being suppoited by the
Local Authoi'ity. The Cyiion Valley Ladies Group continues to meet with numbers glowing and
includes membei's from the local and outside the local arca. The Men's group meets weekly and the
attendancc is gi"owing steadily. They are a Peer led group and offer support and advice to each other.
They also arrange activities and invite outside organisations to come along and give presentations etc.
Page 2

DARRAN LAS COMMUNITY BUILDING
TRUSTEES ANNUAL REI PORT
cont
FOR THE YEAR ENDED 31 . MARCH 2025.
ST
CHILDREN & YOUNG PEOPLES ACTIVITIES
Drop-iii for I I to l9 year olds runs once a week. A local dance group hold weekly classes for children aged
between 3 - 16 years. Rooms are available for the community to hire for birthday parties and similai. events.
All the activities that are run out of the bullding are open to the wider community.
FINANCIAL REVIEW
For this year the Charity's income from room hire was £13,030. The Charity received grants of £162,974 and donations
of £1.717. Expenditure in relation lo the activities of the Charity was £168.375, which included building refurbishment
costs of £96,932. Expenditure of a capital nature, included as assets on the Charily'5 balance sheet, of £4,200 was
incuri'ed dui'ing the year. At the year end, the Charily's nel assets were £65,511, which are all included as uni'estricted
funds, This represents an increase in net assets of £9,346 over the previous year's funds.
ES POI,ICY
The IrustLLS of Darran Las Community Building h8ve considered the reserves of the organisation and have adopted the
following policy:
The trustees consider th&t the level of reserves should be set at a Icvel to ¢nsure that the ¢hArity can me¢t the Ilabilities
and contractual obligations of the organisation, should it cease lo exist. The res¢iwes of the organtsation are to be held in
an aG¢ount &8 determined by the Communilies First Coordinator at Ihe time.
STATEME
T OF TRUSTEES, RESPONSIBILITIES
The ti'ustees (who are also directors of Darran Community Building) are responsible for preparing the Ti'ustees
Report and the financial statements in accoi'dance with applicable law and United Kingdom Accounting Standards
(United Kingdom Generally Accepted Accounttng Praclice). Company law requires the Iruslees to prepare finan¢ial
slatemenls for each financial year which give a true and fair view of Ihe slate of affairs of the charitable company and of
the incoming resources and application of resources. including the income and expenditure, of ih¢ charitable company for
the year. In preparing Ihese financial statements, the truslees are required io:
Select suilable accounting policies and then apply them consi51ently,
Observe the methods and principles in the Charities SORP:
Make judgement9 2nd estimates that are reasonable and prudent,
State whether applicable UK Accounting Standards have been followed, subject to any material departures
disclosed and explained in the financial slalemenls.
Prepare the financial slalements on Ihe going concern basis unless it is inappropriate to presume ihat the
charitable company will continue in operation.
The trustees are responsible for keeptng proper accounting records which disclose with reasonable accuracy at any time
the financial position of the charitable eompany and enable them to ensure that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding Ilie assetg of IhL Lharitable ¢ompany and hence for
taking reasonable steps for the prevention 4nd detection of fraud and olh¢r irregulariti£s.
The Trustees Report has been prepared having taken advantage of the small wmpanie5 exemption in the Companies A
2006.
Signed by the ordei. of the Trustees
A Morgan- Directorrrrustee
Date:
Page 3

DARRAN LAS COMMUNITY BUILDING
CHARITY NO: 1123696
COMPANY NO: 06442559
land & Wales
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
DARRAN LAS CoMMU￿,1Ty BUILDING
I report to the charity trustees on my examination of the accounts of the company for the year ended 31"
Mailh 2025 which set out on pages 5 to 10.
Responslbilities and basis of report
As the charity ti'ustees of the company (and also its directors for the purposes of company law) you are
responsible for the preparation of the accounls in accordance with the requirements of ihe Companies Act
2006 ('the 2006 Acl,).
Having satisfied inyself that the accounts of the company are not required to be audited undei. Part 16 of the
2006 Act and are eligible for independent examinalion, I report in respect of my examination of your
company's accounts as carried out under section 145 of the Charitiei Act 2011 ('the 201 l Act,). In carrying
out my Cxamination I have followed the Direclions given by the Charity Commission under section
145(5)(b) of the 2011 Act.
Independent examlner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with
the examination giving me cause to believe that in any maiei'ial respect:
accounting records were not k￿t in ￿t of the company as wu1￿] by section 386 of the 2006 Act. or
2, the accounts do not accord with tkM)se records; or
the accounts do not comply with the accounling requiremenls of section 396 of the 2006 Ad other than any
requireinent that the accounts give a '1￿￿ and fair view, which is not a mattel. coitsideiEd as oran
independent ex¢unination' ￿.
4. the accounts have not been prepa￿d in accordance with the methods and principles of the Statement of
Recommended ￿'actiCe tor accounting and reporting by charities [appli¢able to ehajities preparing their
accounts in accoitlance with the Financial ReFK)rting Standard applicable in the UK and Republic of
Ireland (FRS 102)].
I have no concei'ns and have come across no other malters in connection with the exainination to which
attention should be drawn in this report in order to enable a proper undersianding of the accounts to be
reached.
Signed,.
Date:
W. P. Barlow FCCA
Bai'low Mendham & Co
Accountants
Glandover House
67 Bute Street
Aberdai'e
CF44 7LD
Page 4

DARRAN LAS COMMUNITY BUILDING
COMPANY NUIVIBER: 64425S9
STATEMF,NT OF FINANCIAL AcfKvITIEi S
Income & Ex
cnditure Account
FOR TIIE YEAR ENDED 31ST MARCH 2025.
includin
the
Unresti'icted
Funds
Restricied
Total Totaj Funds
Funds Funds 2025
2024
Notes
Income
Grants received
162,974
162,974
53,100
Income from Charitable Activities:
Room Hire Income
Donations/contributions for
Community events
13,030
13,030
4,013
1,717
1,717
500
Total Income
£177,721
£177,721
£57,613
endilure
Expenditure on Charitable
Activities..
Community Building & Community
Events Expenditure
168,375
168,375
42,277
Total Ex
enditure
£168,375
£168,375
£42,277
Net Income/(Expcnditure) and nel
movement in fund5 for the year
9,346
9,346
15,336
Transfer between funds
9,346
9.346
15,336
Reconciliation of Funds
Total funds brought forwaiyl
56,165
56,165
40,829
Total funds carried forward
£65.511
£65,511
£56,165
The Statement of Financial Activities include all gains and losses recognised in the year.
All income and expenditure derives from continuing activities.
The notes on pages 6 to l O form part of these financial statem¢nts
Page 5

DARRAN LAS COMMUNITY BUILDING
BALANCE SHEET
AS AT 31".-MARCH 2025.
Notes
2025
2024
FIXED ASSETS
Tangible Assets
41,963
44,146
URRENT ASSETS
Debtors
Cash at Bank and In Hand
763
25,585
990
14,657
26.348
15,647
CREDITORS., Amounts falling due
within one year
2,800
3,628
NET CUIiRENT ASSETS
23,548
12,019
TOTAL ASSETS LESS CURRENT
IABILITIES
65,51
56,165
NET ASS
£65,511
£56,165
THE FUNDS OF THE
Restricted income funds
Unrestricted incoine funds
TY
65,511
56,165
TOTAL CHARITY FUNDS
£65,511
£56,165
The company was entitled to exemption from audit under S477 of the Companies Act 2006 relating to small
ompanies.
The members have not required the company io obiain an audit in accordance with Section 476 of tl)e
Companies Act 2006.
The directors, as ti'ustees, acknowledge their responsibilities for complying with Ihe requiiEment of the
Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable tr) small companies subject
to the small companies regime and in accordance with FRS 102 SORP and constitute the annual accounts
required by the Companies Act 2006 and are for circulation to members of the company.
and signed on iheii. behalf by:"
These Accounts were approved by the trustees on
A Morgan - Tiustee/Dii'ector
Page 6

DARRAN LAS COMMUNITY BUILDING
NOTES FORMIINC PART OF THE FINANCIAL STATEMENTS
FOR THE YLAR LLNDED 31ST. MARCH 2025.
I.ACCOUNTTNG POLICIES
The principal accounting policies adopted in the preparation of the financial statements are as follows:.
a) Basis of
re
aration &
eneral inforn]ation
The Charity constitutes a public benefil entity as defined by FRS 102. The financial statements have
been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended
Practice applicable to charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of IIEland issued in October 2019, the Financial Reporting
Staiidard applicable in the United Kingdom and Republic of Iirland (FRS102), the Charities Act 2011,
the Companies Act 2006 and UK Generally Accepted Accounting Practice.
The financial statements are prepared on a going concern basis under the historical cost convention.
The financial slatements are presented in sterling which is the functional currency of the Charity and
rounded to the nearest £1.
Donations are ¢redit¢d to the incomc and expenditure account in the year in which they are notified to
the charity.
c) Grant Income
Grants received al'e credited to ihe accounls in the year to which they relate.
d) Room Hire Income
Income derived from the hire of rooms at the Community Building is credited to the accounts for the
year to which the room hire IElates.
enditure
Expenditure is included in the statement of financial activities on the acci'uals basis.
Fixed A.8sets
All Fixed Assets are initially recorded at cost.
ciation
Depreciation is calculated so as lo write off the cost of an a&sel less its estimated residual value, over
the useful economic life of that asset as follows:_
Fixtures & Fittings & Equipment
Solar PV System & Lighting
25L/lo reducing balance basis
80/0 Straight line basis
h) Debtoi8
Ti'ade and otlier debtors are recognised at the invoiced amount there being no trade discounts offered.
Pitpayments are valued at the amount pitpaid after taking into account any trade discounts due,
Page 7

DARRAN LAS COMMUNITY BUILDING
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
ST
FOR THE YEAR ENDED 31 , MARCH 2025.
i) Creditors and Provisions
Creditors and provisions are recognised when the charity has a piEsent obligation resulting
from a past event that will probably result in the transfer of funds to a third party and thc
amount due to settle the obligation can be measured or estimated reliably, Creditors and
provisions are normally recognised at their settlement amount after allowing for any trade
discounts due.
2. ANALY81S OF EXPENDITURE
ON CHARITABLE ACTIVITIES
Building repair% / returbishment
Community Development Officer costs
Caretakers & Cleaners wages
Ltght & Heat
Rates & Water
Licences & Insuranc
Repairs & Renewals
Depi'eciation of Tangible Fixed Assets
Governance Costs - Accounts prepai?tion costs
Community Events expenditure
Sundry Costs
2025
2024
96,932
37,173
1,759
8,785
4lO
1,115
1,553
6,383
1,220
12,295
750
19,818
1,258
5,099
311
910
3,377
6,150
1,200
3.645
509
£168,375
£42,277
3. NET INCOMEIEXPEND
This is stated after charging:
R THE YEAR
02
2024
Depreciation
Accountancy Services- Accounts preparation
6,383
1,220
6,150
1,200
Page 8

DARRAN LAS COMMUNITY BUILDING
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
4. ANALYSIS OF STAFF WAGES &
TRU&iTE£ REMUNLIiATION & EXPENSES
2025
2024
Caretaker Costs
1,759
1,285
£1,759
£1,285
The charity trustees were not paid or received any other benefits from employment with the chai'ity in the
year (2024 £Nil) neither were they reimbursed expenses during the year (2024 £Nil). No charity li'ustee
received payment for profo8sional oi. othei, services suppl i¢d to the charily (2024 £Nil).
. STAFF NUMBERS
The av¢i'age numbei. of employees during the year, calculated on the basis of full-time equivalents, was as
follows:.
2025
024
Caretaker/Cleaner
. CORPORATION TAX
The chai'ity is exernpt from tax on income and gains falling within Section 505 of the Taxes Act 1988 or
8ection 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to the
chai'ilable objects.
Page 9

DARRAN LAS COMMUNITY BUILDING
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARC112024.
Solar PV
Fixtures
S stem & Fittin
htin
7. FIXED ASSETS- TANGIBLE
ui
Total
Cost
At 1,4.23
Addilions
Disposals
32,380
42,691
4,200
75,071
4,200
At 31.3.24
£32,380
£46,891
£79,271
De
At 1,4.23
Charge for period
On disposals
I'eciation
8,410
2,590
22,515
3,793
30,925
6,383
At 31,3.24
£1 1,000
£26,308
£37,308
Net Book V
At 31.3.25
£21,380
£20,583
£41963
At 31.3.24
£23,970
£20,176
£44,146
8. DEBTORS
For Rooin Hire
Pi'epayments
2025
2024
250
740
763
£763
£990
9. CRFDITORS Amounts
falling due within one year-
Accountancy Fees
Acci'uals
For Events Costs
For Caretaker Costs
1,200
1,150
2200
836
167
425
450
£2,800
£3,628
10. RELATED PARTY TRANSACTIONS
There were no related paity transactions during the year.
11. C.RANT INCOME
Grant income is comprised of amounls received via the l(Kal authority (Rhondda Cynon Tatycounty
Borough Council), which has been used to fund expenditure on facilities, equipment purchases, towards
various community events aiid towards the cost of a community development officer (via the local
authoi'ity).A grant was also received from the Coalfields Regcneration Trust.
Page 10