REGISTERED COMPANY NUMBER: 06365713 (England and Wales) REGISTERED CHARITY NUMBER: 1124949
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
FOR
PEMBROKESHIRE ACTION TO COMBAT HARDSHIP (PATCH)
L M Griffiths & Co Limited Chartered Certified Accountants 1&2 Merlins Court
Winch Lane Haverfordwest Pembrokeshire SA61 1SB
PEMBROKESHIRE ACTION TO COMBAT HARDSHIP (PATCH)
CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Statement of Financial Position | 6 | to | 7 |
| Notes to the Financial Statements | 8 | to | 13 |
| Detailed Statement of Financial Activities | 14 | to | 15 |
PEMBROKESHIRE ACTION TO COMBAT HARDSHIP (PATCH)
REPORT OF THE TRUSTEES for the Year Ended 31 March 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Events and charitable activities for the public benefit
We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. The charitable objective of the organisation is to relieve hardship and poverty in the Pembrokeshire community.
Our Vision
No one in Pembrokeshire goes hungry or suffers hardship.
Our Mission
Fighting hunger and hardship in Pembrokeshire.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Financial hardship has continued to be the biggest challenge. The pressures of inflation added flames to the fire, although they eased as the year went by. Against this background we have cemented our financial position and improved our corporate funding approaches, the latter significantly due to the impressive efforts of Lucy Walwin, our new charity administrator.
Food Bank
Our outreach banks, mostly now picked up by our clients, provided over 137,000 meals, an increase of 18% over the previous year. Gratefully, we have returned towards public and supermarket contributions so our food purchasing costs decreased by 30%.
Our outreach banks in Pembroke Dock and Tenby remained busy, our Haverfordwest service is looking for a new base.
Clothing Bank
Our clothing bank's demands have been inconsistent 'though we continue to be overwhelmed with donations. We supported over 40 people directly.
Shop
Our shop on the ground floor of our HQ, on Charles Street, continues to support the food bank though it has seen a 10% dip in sales; given the pattern of retail generally, and charity shops particularly, its performance seems to be holding up relatively well. We continue to mull over whether we should add another shop elsewhere.
Small Household items
We have a 'bank' of all sorts that are a practical use for the home. crockery, cutlery, bedding, towels, cooking utensils etc. We also take small electrical items as we have an in-house PAT tester. Our efforts have supported over 120 homes during the year.
Christmas Toy Appeal
Our Appeal, supported by individuals from many of Pembrokeshire's generous companies and local authorities, provided for over 800 children. Pure West Radio again supported and hosted the launch, again at the Ty Hotel in Milford Haven, a continuing strong corporate supporter. Pembrokeshire Frame and Ateb housing association helped with deliveries. Thanks are also due to the owner of a currently vacant chapel in Milford Haven for hosting the toy packaging process.
Grants
We are grateful for Pembrokeshire County Council's continuing commitment to obtaining funding in support of our main activity, that of food provision for those who are unable to afford it.
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PEMBROKESHIRE ACTION TO COMBAT HARDSHIP (PATCH)
REPORT OF THE TRUSTEES for the Year Ended 31 March 2025
FINANCIAL REVIEW
Financial position
The reserves held at the end of the year are £119,772 (2024 - £127,226). Reserves are set aside for future projects.
FUTURE PLANS
We continue to monitor our shop performance to ascertain if we should expand this facility elsewhere in the county. All our efforts, of course, are down to our volunteers' amazing willingness to support those in need. We are ever grateful for all our volunteers' efforts.
We continue to search for an effective Haverfordwest outreach to ensure that local demand is met. We are now registered for VATwhich will enable us to reclaim the VAT incurred on supplies including on our e-Van lease.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
06365713 (England and Wales)
Registered Charity number
1124949
Registered office
81 Charles Street Milford Haven Pembrokeshire SA73 3HA
Trustees
Miss S Henehan Chair (resigned 4.12.24) Mr E C Osborne Treasurer Rev M A Evans Company secretary Mr D Blyth (resigned 19.6.24) Ms H S Wood Mr S P Reynolds (resigned 17.7.24) Mr D A Lamb (appointed 17.4.24) Mr A M Rhys-Owen (appointed 15.5.24) Ms E Picton (appointed 5.2.25)
Independent Examiner
Mr M Harries FCCA L M Griffiths & Co Limited Chartered Certified Accountants 1&2 Merlins Court Winch Lane Haverfordwest Pembrokeshire SA61 1SB
3rd September 2025 Approved by order of the board of trustees on ............................................. and signed on its behalf by:
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PEMBROKESHIRE ACTION TO COMBAT HARDSHIP (PATCH)
REPORT OF THE TRUSTEES for the Year Ended 31 March 2025
........................................................................ Mr E C Osborne - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PEMBROKESHIRE ACTION TO COMBAT HARDSHIP (PATCH)
Independent examiner's report to the trustees of Pembrokeshire Action to Combat Hardship (PATCH) ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes 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 that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner'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:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their 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 other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mr M Harries FCCA
L M Griffiths & Co Limited Chartered Certified Accountants 1&2 Merlins Court Winch Lane Haverfordwest Pembrokeshire SA61 1SB
02.09.2025 Date: .............................................
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PEMBROKESHIRE ACTION TO COMBAT HARDSHIP (PATCH)
STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2025
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 91,313 Investment income 2 4,447 Total 95,760 EXPENDITURE ON Charitable activities Charitable expenditure 103,139 NET INCOME/(EXPENDITURE) (7,379) RECONCILIATION OF FUNDS Total funds brought forward 127,151 TOTAL FUNDS CARRIED FORWARD 119,772 |
Restricted fund £ 18,970 - 18,970 19,045 (75) 75 - |
2025 Total funds £ 110,283 4,447 114,730 122,184 (7,454) 127,226 119,772 |
2024 Total funds £ 117,773 3,595 121,368 156,273 (34,905) 162,131 127,226 |
|---|---|---|---|
The notes form part of these financial statements
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PEMBROKESHIRE ACTION TO COMBAT HARDSHIP (PATCH)
STATEMENT OF FINANCIAL POSITION 31 March 2025
| Unrestricted fund Notes £ FIXED ASSETS Property, plant and equipment 7 4,166 CURRENT ASSETS Debtors 8 820 Cash at bank and in hand 134,389 135,209 CREDITORS Amounts falling due within one year 9 (19,603) NET CURRENT ASSETS 115,606 TOTAL ASSETS LESS CURRENT LIABILITIES 119,772 NET ASSETS 119,772 FUNDS 10 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted fund £ - - - - - - - - |
2025 Total funds £ 4,166 820 134,389 135,209 (19,603) 115,606 119,772 119,772 119,772 - 119,772 |
2024 Total funds £ 6,768 1,736 141,250 142,986 (22,528) 120,458 127,226 127,226 127,151 75 127,226 |
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
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PEMBROKESHIRE ACTION TO COMBAT HARDSHIP (PATCH)
STATEMENT OF FINANCIAL POSITION - continued 31 March 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 3rd September 2025
............................................. Mr E C Osborne - Trustee
The notes form part of these financial statements
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PEMBROKESHIRE ACTION TO COMBAT HARDSHIP
(PATCH)
NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The trustees' are not aware of any material uncertainties in making their assessment of going concern. As a result the going concern basis of accounting has been adopted.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Property, plant and equipment
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 33% on cost Equipment - 25% on reducing balance
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
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PEMBROKESHIRE ACTION TO COMBAT HARDSHIP (PATCH)
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025
2. INVESTMENT INCOME
| INVESTMENT INCOME | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Deposit account interest | 4,447 | 3,595 |
| NET INCOME/(EXPENDITURE) | ||
| Net income/(expenditure) is stated after charging/(crediting): | ||
| 2025 | 2024 | |
| £ | £ | |
| Depreciation - owned assets | 2,872 | 17,350 |
| Hire of plant and machinery | 5,984 | 7,851 |
3. NET INCOME/(EXPENDITURE)
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Trustees' expenses
£nil was received by trustees for the year ended 31/03/24. (£nil for the year ended 31/03/2023).
5. STAFF COSTS
The average monthly number of employees during the year was as follows:
6.
| Employees No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 96,478 Investment income 3,595 Total 100,073 EXPENDITURE ON Charitable activities Charitable expenditure 128,595 NET INCOME/(EXPENDITURE) (28,522) RECONCILIATION OF FUNDS Total funds brought forward 155,673 |
2025 3 Restricted fund £ 21,295 - 21,295 27,678 (6,383) 6,458 |
2024 3 Total funds £ 117,773 3,595 121,368 156,273 (34,905) 162,131 |
|---|---|---|
continued...
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PEMBROKESHIRE ACTION TO COMBAT HARDSHIP (PATCH)
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025
| 6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted fund fund £ £ TOTAL FUNDS CARRIED FORWARD 127,151 75 7. PROPERTY, PLANT AND EQUIPMENT Improvements to property Equipment £ £ COST At 1 April 2024 42,281 11,539 Additions - 270 At 31 March 2025 42,281 11,809 DEPRECIATION At 1 April 2024 40,740 6,312 Charge for year 1,541 1,331 At 31 March 2025 42,281 7,643 NET BOOK VALUE At 31 March 2025 - 4,166 At 31 March 2024 1,541 5,227 Of the £2,872 of depreciation included in these accounts, £1,541 is for leased property. 8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 £ Other debtors 569 Prepayments and accrued income 251 820 |
Total funds £ |
|---|---|
| 127,226 | |
| Totals £ 53,820 270 54,090 47,052 2,872 49,924 4,166 6,768 2024 £ 476 1,260 1,736 |
|
continued...
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PEMBROKESHIRE ACTION TO COMBAT HARDSHIP (PATCH)
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025
| 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Social security and other taxes Other creditors Deferred government grants 10. MOVEMENT IN FUNDS At 1.4.24 £ Unrestricted funds General fund 127,151 Restricted funds Restricted funds 75 TOTAL FUNDS 127,226 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 95,760 Restricted funds Restricted funds 18,970 TOTAL FUNDS 114,730 Comparatives for movement in funds At 1.4.23 £ Unrestricted funds General fund 155,673 Restricted funds Restricted funds 6,458 TOTAL FUNDS 162,131 |
2025 2024 £ £ 720 891 3,987 7,926 14,896 13,711 19,603 22,528 Net movement At in funds 31.3.25 £ £ (7,379) 119,772 (75) - (7,454) 119,772 Resources Movement expended in funds £ £ (103,139) (7,379) (19,045) (75) (122,184) (7,454) Net movement At in funds 31.3.24 £ £ (28,522) 127,151 (6,383) 75 (34,905) 127,226 |
|---|---|
continued...
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PEMBROKESHIRE ACTION TO COMBAT HARDSHIP (PATCH)
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025
10. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Restricted funds TOTAL FUNDS |
Incoming resources £ 100,073 21,295 121,368 |
Resources Movement expended in funds £ £ (128,595) (28,522) (27,678) (6,383) (156,273) (34,905) |
Resources Movement expended in funds £ £ (128,595) (28,522) (27,678) (6,383) (156,273) (34,905) |
|---|---|---|---|
| (34,905) |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds Restricted funds TOTAL FUNDS |
At 1.4.23 £ 155,673 6,458 162,131 |
Net movement in funds £ (35,901) (6,458) (42,359) |
At 31.3.25 £ 119,772 - |
|---|---|---|---|
| 119,772 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Restricted funds TOTAL FUNDS |
Incoming resources £ 195,833 40,265 236,098 |
Resources Movement expended in funds £ £ (231,734) (35,901) (46,723) (6,458) (278,457) (42,359) |
Resources Movement expended in funds £ £ (231,734) (35,901) (46,723) (6,458) (278,457) (42,359) |
|---|---|---|---|
| (42,359) |
continued...
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PEMBROKESHIRE ACTION TO COMBAT HARDSHIP (PATCH)
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
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PEMBROKESHIRE ACTION TO COMBAT HARDSHIP (PATCH)
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2025
| INCOME AND ENDOWMENTS Donations and legacies Donations Shop income Grants Gift aid Other income Investment income Deposit account interest Total incoming resources EXPENDITURE Charitable activities Wages Pensions Sundries Goods for distribution Volunteer expenses Motor expenses Improvements to property Depreciation of motor vehicles Support costs Other Rent Insurance Light and heat Telephone Postage and stationery Other utilities Repairs and renewals Sundry equipment Accountancy Legal and professional Website Trade waste Bank charges Depreciation of equipment |
2025 £ 49,868 36,824 18,970 3,454 1,167 110,283 4,447 114,730 59,603 1,788 70 17,937 908 1,545 1,541 - 83,392 12,328 1,081 4,322 - 94 4,749 487 2,335 600 69 3,718 808 885 1,332 32,808 |
2024 £ 49,778 40,715 18,208 3,909 5,163 |
|---|---|---|
| 117,773 3,595 |
||
| 121,368 64,039 1,698 112 27,131 1,380 2,954 15,609 1,743 |
||
| 114,666 12,047 2,263 5,124 107 188 3,596 2,494 1,486 542 1,843 3,396 221 449 - |
||
| 33,756 |
This page does not form part of the statutory financial statements
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PEMBROKESHIRE ACTION TO COMBAT HARDSHIP (PATCH)
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2025
| Other Other 3 Operating lease Total resources expended Net expenditure |
2025 £ 5,984 122,184 (7,454) |
2024 £ 7,851 156,273 (34,905) |
|---|---|---|
This page does not form part of the statutory financial statements
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