R•gl•tswd nUM￿r.. 07491038
Charlty numbor: 1140505
THE PANT & DOWLAIS BOYS & GIRLS CLUB
IA company Ilmltsd by guaranteo)
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026

THE PAMT & OOWLAIS BOYS & GIRLS CLUB
IA comwny limlted by guarants•)
CONTENTS
Page
R•f•r•nc• *nd admlnl#tratlv• d•t*ll• of th• Ch•rlty, Its Tn*tMs •nd •dvl••r•
Tru•tsM' r•port
Tru•tsM' r••pon•lbllltlM •tst•mont
Ind•p•ndont •umln•f¥ r•port
St•t•m•nt of fln•nGl•l •ctlvlth¥
2-13
14
16
16
Balanc• •hMt
17-18
Not•• to th• Iln•ncl•l •tat•m•nt•
19-36

THE PANT & DOWLAIS BOYS & GIRLS CLUB
(A company Ilmltsd by guarnntso)
REFEREt4CE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES ANO ADVISERS
FOR THE YEAR ENDED 31 MARCH 2025
Trn*t••*
Palricla Weaver
Gareth Davies
Gerald Brian 8•attl•
Kenneth Davieg
Clive 8arsi M.8.E
Louise Davies
C¢)mpany rnglit•rnd
numb•r
07491038
Ch•rlty r•glBt•r•d
numb•r
1140505
R•ght•r•d offlc•
Pant & Do￿81$ Boy8 & Glrli Club
Englne Hou8•
High Street
DovAais
M•rthyr Tydfil
CF48 3HA
Ch•lrp•r•on
G￿1￿ Brian 8eatb'•
Pr••ld•nt
The President of the Charity laj sel out in 8b of the Con￿￿u￿onI 18 8fiAn Beattie.
Ind•p•nd•nt •x•mln•r• MHA
MHA Hou18
Charter Court
Phoenlx Way
Swan8ea Ent•rpns• Park
Swan8ea
SA7 gFS
Page 1

harit
istration num
istration number 0749103
Com
any re
la
owlaie
Annual
Report
2024 -2025
THE PANT & DOWLAIS BOYS & GIRLS CLUB
A'NNUAL REPORT AND UNAUDITED FINANCIAL
STATEMENTS FOR THE YEAR ENDED
31st MARCH 2025.

THE PANT & DOWLAIS BOYS & GIRLS CLUB
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
HE YEAR ENDED 31 st MARCH 2025
owlai&
The trustees present their
annual report and Financial statements
for the year ended 31 March 2025
ilu
The financial statements have been prepared in accordance with the accounting policies set out in
note I to the financial statements and comply with the charity's governing document, the Companies
Act 2006 and "Accounting and Reportlng by Charities: Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the LIK and Republic of Ireland (FRS 102) (effective l January 2019)
Dowl￿18 HOUSQ
The objectives of the organisation are to educate all ages of people resident in the area of Merthyr
through their leisure time,
Our aim Is to adapt a more positive attitude to young peoples, lives, raise their aspirations , reallse
their full potential and be inclusive to all to support development of their physical, mental
capabilities thatthey may grow to full maturity as individuals and members of society.
Pant & Dowlai5 Bo s & Gir15 Club
The Boys and Girls Club is a charity-run youth organisation that is open five days a week 4pm-8pm
during school term and 9am- 4pm during school holidays.
(i)

Daily Entry Fee5 C05t £3 which enable young people to use the facilities which include:_
Arts , Crafts
Arts and Crafts, Orienteering, environmental projects, communlty work, litter picking and movle
club,
orts and Games
Football, dodgeball, tsble tennis, darts, archery, mountaln biking, mixed marshal arts, tag
rugby, and pool competitions.
Durlng the summer months we offer a range of activities for young people to experience such as
trips out to local parks, attractions and beaches, including visits to cultural and listening centres,
IlbrarSes, museums, sporting stadiums, and attending theatre performances.
In the past visits have been arranged for Big Pit, St Fagan's Museum, Cyfarthfa Museum, Dowlals
Library, Gnoll Park, Community nature trails, Merthyr Fire Station, Bryn Bach Park, local football
matches, Pumpkin picking, Wales Millenium Centre, Aberavon Beach, Deri Park,
J(
li
,ljiJiii,'
(2)

Public Benefit.
We have complied wlth the duty in the 2011 Charities Act to have due regard to guidance
publlshed by the Commission in respect of our duty to provide public benefit.
Pant and Dowlais Boys and Girls Club is a registered charity and was established in 1987 and
was orlginally a youth organisation supporting children 8-11 years old. It is in a large Industrial
building known locally as 'The Engine House, which is a Grade I listed building and has a large
Sports Hall, Dance Studlo, Café as well as a number of break out and activity rooms to support
a wide range of activities.
The
1401iye'
Overview
In 2019 Cllr Davld Hughes was appointed as manager to develop an Intergenerational Communlty
Hub, David had previously been a volunteer and Trustee and had an integral understanding of the
operatlng of the centre. The declslon was also made to change the constitution to widen the
Involvement of the centre beyond young chlldren to include teenagers and adults. The Youth Club Is
managed by David Hughes and 3 Level 3 Youth Workers and supported by a team of 6 Level 2 Youth
Workers alon9 wlth a core of volunteers. We also have 3 youth workers that have completed their
work level 3 qualification. Most of the staff also have thelr Flrst Aid and Food Hyglene certificate
(3)

The funding for these staff comes from the Legacy Trust Funding grant. This grant pays for staff
salaries and trainlng for three members of staff, This grant provides the core funding to SUPPOrt
the Youth Club and without this the charity would find it difficult to attract qualified salaried
staff. This grant was and still is fundamental to the success of Pant and Dowlais Boys and Girls
Club.
www.auctioneers.co.uk
MERTHYR
MOTOR
AUCTIONS
www.auctioneers.co.uk
14ULTIPLY
MER THYR
TYDFIL
Cyngor 8wrdelSt￿f Slrol
MERTHYR TUDFUL
MERTHYR TYDFIL
Merthyr
Housing
Tai
Merthyr
Wheie P
Come
Lle Dow Pobl
yn Gynityl
County Borou￿ Councll
The charity is now supporting a wide range of community groups and Sport clubs five days
week 8am -8pm and several special events on weekends. As time has progressed, we have
developed robust relationships with local groups such as Merthyr Tydfil County Borough Councll,.
Voluntary Actlon Merthyr Tydfil, Gwernllwyn School. Bishop Hedley Comprehensive School.
Merthyr Houslng Association. Merthyr Motor Auctions.
Progieet Gw41iau Gwaith Chwarae
Pla4work8 Holida4 Projeet
(4)

Overview
A number of activities that are run from the Hub including Football, Karate, Judo, Archery,
basketball, table-tennis, mixed martial arts, tag rugby, darts, mountain biking and pool
competitions. These are for adults, children, able bodied, disabled and those with learning
difficulties.
N O R T H
ARCHERS
IIIWfllY*
Hope for th•
*'.r&00.',
-°@OFJ. .
Gobalth I'r Cymoedd
I KUGB•
SHOTOKAN KARATE
WALES
(5)

Recently the Engine House has been approved and registered with the Care
Inspectorate Wales (CIW) thereby becomlng the first open access play forum in
Merthyr Tydfil and giving children a safe environment to be for out of School care.
Arolyglaeth Gofal
Cymru
Care Inspectorbte
Wales
Post the Covid 19 pandemic, through our community contacts we Identified that
loneliness and Isolatlon amongst the elderly was evident, and we now support three
separate groups to support those affected by this issue.
(6)

We are committed to equal opportunities and provide a wide range of support and activities
to a wide range of groups. We provide facilities for the elderly, disabled adults group Ymlaen,
Barnardo's young carers, Autistic Support Diversity Dragons, Probation Services, Gwernllwyn + +
Primary School, Bishop Hedley Comprehensive School, MTCBC Education Department Inter
Schools Soccer Tournaments, MTCBC Literacy support and Only the Lonely.
J,Illf
(7)

During the festive season a number of these partnerships arrange additional events with a strong
community focus. Barnardo's, Diversity Dragon5, Only the Lonely Group and Good Friendship
Group arrange their own Christmas party at our venue. The team working for PDBCG also arrange
a Breakfast with Santa; Santas Grotto for young children and a community Christmas Carol
Service for all ages with guest stars Dowlais Male Voice Choir performing.
milllll'iiiillwiifiillll, r,
11111
(8)

Gardening
In 2023 the Engine House along with the'Good Friendship Group, was awarded a Level 4 for our
gardens by the Royal Horticultural Society.
We obtained finance from'Levelling Up fund 'which allowed us to purchase and erect a Polytunnel.
This structure 6 now being utilised by the Cyfarthfa Garclening Group who have recently located
themselves in the large park adjacent to our building. This area now being used by the group and
also by members of the community to not only enhance the biodiversity and ecology of the land
surrounding the Dowlais Engine House but also provide a potential income stream for the charity
(e.g, Community growing courses, educational school sessions etc,)
It will trErEfore advance the knowledge of gardening and wider environmental issues. The
group wlll encourage volunteers and local schools to visit the venue and provide training
and instruction.
A key aspect would be encouraging actlve hands-on experlence on planting and cultivating
and how they can work towards a better environment and reducing the carbon footprint.
From a business perspective this grant could open new markets for DEH and has the potentlal
to create new opportunities including seasonal produce cooking sesslons, 5pecialised
pollinator planting and posslbly on-site bee keeping
G51
(9)

Fit and Fed
Previouslyi during all school holidays twice a week we provided free healthy meals and snacks to
promote a healthier way of living. To do this we worked with Merthyr Housing Association who
run a scheme'Fit & Fed, that supply us with a budget that covers the cost of our Staff to promote
healthy eating and physlca l activities.
Irate5 1
EITEV,
I,k4
(10)

Financial review
Regerv•s Pollc
As in the previous period we have adopted the policy of trying to maintain one year's
unrestricted reserve5 to cover running costs, this requirement becoming even more
relevant as traditional streams of funding become less available and we aim to create more
sustainability withln the organisation.
Brf•l R•vlew ol the Charl
1$ flnanclal
osltlon
The f￿e reserves of the charity are in defic￿ by £18,430 (2024: £10,341) against a target value
of approximately £132,000, Pb)wever, the forecast for the next 12 months shows that we
have sufflclent antlclpated Incomes and thus overall funds to operate through securing new
sources of funding as well as our primary funding sources (see the next paragraph).
Prlncl al Fundln
We have several conslstent and loyal supporters who have enabled us to contlnue to deliver
our programmes from year to year (see note 3 to the accounts). We have also secured funding
from the Merthyr Tydfil Borough via the Legacy Trust Fund, and we also obtained new sources
of funding during 202412025 which should enable us to continue until 2026 (see Plans for
future perlods paragraph below), Our Income generation is made up of admission fees and hire
and hire of our rooms,
Plans lor luture
erfods
Attracting grant funding to pay for the salaries of qualified youth workers remains the bSggest
challenge. We are continulng to work with grant funders to attract funding without which we
cannot continue to operate.
Now havlng security of tenure of the premises, the charity is flnding that funder5 are now more
readily amenable to our requests and have obtained addltlonal grants in eX￿sS of £IOOk since
the March 2024 year end, which we have utilised in 2024125 or are carrying forward to projetts
tsknng place in 2025126 and 202612027.
We continue to rent room and facility space during the days and nights to local businesses
and groups but want to c￿ate more use out of the building structure so that ￿Can generate
more of its, own income. Consequently, we have received funding to extensively develop the
rear of the sports hall into a first floor 'Wellness Suite,, which will be completed by the
middle of 2026.
The aim is that hopefully this, and other projects will lead to a reduction in the need for
grant funding to run the Pant & Dowlais Boys & Girls Club and create wider community
benefits and diversify what we can offer.
(11)

structurei sovernance and mana
ement
Nature ol the Charftles Governing Document
The Charity is governed by its Constitution and, as a limited company, its, Articles of
Association having been incorporated on 10 May 2012. The Constitution was
adopted from the old constitution of the Pant & Dowlais Boys & Girls Club, an
unincorporated charity number 1099325.
The Articles of Association was modified in March 2022 to extend the objects To
service all ages in the borough, including the elderly and those with a disabil ity.
M•mbers and th• l>oard ol trust••g
The Pant & Dowlais Boys & Girls Club are a local charity and are non-profit making. It
is currently run by a Board of 6 Trustees.
M•thod of Rocniiting and Appointing N•w Truste••
The existing trustees constantly re-evaluate the need of the skllls of the charity, they then search
for individuals with their appropriate skill sets and invite them to join the committee. They also
consider applications from individuals who have an interest and are willing to make a contribution
to the overall development of the charity.
Decisions are made at regular Board meetlng where minutes are kept as a record. As stated, the
governing document is the Constitution and Articles of Association. Trustees are selected in
accordance with these documents.
Procedur• for th• Inductlon and Trnlnlng of Trusteos
New Trustees a￿ given a full tour of the organisation and the full extent of the charity's activities
explained. They are taken through the business plan and aims and aspirations of the charity and
their role in it explained.
Or9anis•tion Structur•
Since re-opening in the summer of 2021, following the easing of Covid 19 restrictions, the Board
of Trustees are again being reported to by the Youth Project Manager who manages the day-to-
day operations through other senior youth support officers. These in turn manage the junior staff
and any volunteers.
(12)

Interests of the TNstees
No trustees have any children attending as Junior Members.
Key Management Personn
The trustees consider that key management personnel is the Youth Project Manager, Mr David
Hughes.
R•lat•d Partles
The Pant and Dowlais Communlty Englne House and Merthyr Tydfil Car Auction Limited are
related parties.
The Tr
s, report was approved by the Board of Trustees.
Mr G Davl•s
Trustee
Mr• P W••v•r
Trustee
Dated
{13)

THE PANT & DOWLAIS BOYS & GIRL3 CLUB
IA company Ilmltsd by guarantee}
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees Ivtho are also the directors of the Charity for the purpo8e8 of company 18w) are responsible for
preparing the Trustees, report and the finanrjal s13lemen18 in accordance wlh applicable law and United
Klngdom Accounting Standards {Unlted Kingdom Generalty Accepted Accounting Practice).
Company law requires the Truslees to prepare financAal statements for each financial . Under company law. the
Trusleeg musl not approve the financial Statements unless they are 8ali$fled that they give a true and fair view of
the stale of affair¥ of the Chanty and of ils Incombng re$tsurce6 and applicab'on of resources, including Ils Income
and expenditure, for that period. In preparing these financial L4tatements, the Trustees are required lo..
select suitable accounting policies and then apply them ¢on819lenlly,'
observe the methods and Principles of the Charilieg SORP {FRS 1021..
make judgments and accounting estimates that are reasongble and PTudenl'.
slate whelher applicable UK Accounting Standards IFRS 1021 have been followed, subject to any malerlal
departures disclosed and explained In the financial stalemenls.,
prepare the financial statements on the going concem basis unless il 18 Inappropriate lo presume that the
Charlty will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient lo show and explaln
the CharTty's transactions and digclose wlh reasonable accuracy al any lime the flnanclal position of the Ch8rfty
and enable them to ensure that the finandal 8lalemenls comply wlh the Companles Act 2006. They are also
responsible for s8feguarding the assets of the Charity and hgnce for taking rnasonable slep$ for the prevenbon
and detection of fraud and other irregularities.
Approved by order ol the members of the board of Tru8lee8 and slgned on 118 behalf by..
G*r•th Davlo•
Trustee
Page 14

THE PANT & DOWLAIS BOYS & GIRLS CLUB
IA company Ilmltsd by guarants•l
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Ind•p•nd*nt Examln•r'¥ R•port to the Tnmtees of Tho P•nt & Do%￿118 8oys & Glrlg Club I'th•
Chorfty'l
I report to the charlly Trustees on my examlnalion of the accounts of the Charty for the year ended 31 March
2025.
ResponBlbllltlo• and Ba•lg ¢1 Rfjport
A8 the Tru81ees of the Charity18nd ils directors for the purpoges of company lawl you are responsible for the
preparation of the accounts in accordance wlh the requirements of the Companies Act 20061'lhe 2006 Aci'l.
Having satisfied myself that the accounts of the Chority are not roquired lo be audlled under Part 18 of the 2006
Act and are ellgible for Independent examlnalion, I report in respect of my examination of the Charitls accounts
Ca￿led out under section 145 of the Charities Act 2011 Ilhe 2011 Acl'l. In carrying out my examination I have
followed Ihe Dlrections given by the Charity Commission under Section 14515llbl of the 2011 Act.
Ind•p•nd•nt Ex•mln•r'• 8lat•m•nt
Since Ihg Charity's gros8 income exceeded £250,000 your examiner must be a member of a body listed in
8eclSon 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am 8 member
ol ICAEW, which is one ol the Ilsted bodie8.
I have completed my examination. I confirm that no mallern have Comè lo my attenllon In connection wf¢h th
examination giwng me cau8• to bdleve..
gccounting record¥ were not kept in respect of the Charity a8 reqLslred by section 380 of the 2006 Act., or
the accounts do not accord with those ocords,. or
the accounts do not comply ￿th the accounting ￿qUIreMentS of section 396 01 the 2006 Act other than
any requirement that the accounts give a Iru? 8nd view which 18 not a matter considered as part of
an independent examin3b"on', or
the accountj have not been prepared in accordance with the melhcdg 4nd principlej of th• Slalemenl of
Recommended Practice for accounting and reporting by charities lappllc8bl• lo charilies preparing their
accounts In accordance with the Finanryal Reporting Standard applicable in the UK and Republic of
Ireland IFRS 102}1.
I have no concems and come acro55 no other matteryJ in connection Y￿[h the examin4tlon lo whlch
8tt•nlion Should be drawn in thig rèport In order lo enable a proper understanding of the accounts lo be re8¢h•d.
Signed..
Doled. 18112125
Rachel Do￿e ACA DChA
MHA
Chartereil Accountants
MHA House
Charter Court
Swansea Enterprlse Park
Swansea
SA7 9HS
MHA is the trading name of MHA Audit SeNices LLP, o limited liability partnership in England and Wales
(registered number OC4555421
Page 15

THE PANT & DOWLAIS BOYS & GIRLS CLUB
{A company Ilmlted by guar•nt¢o1
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE AGCOUNTI
FOR THE YEAR ENDED 31 MARCH 202$
RMtrlct•d Unr•strict•d
fund•
lund•
2025
2025
Tot•1
fund•
2025
Tot81
runds
2024
Note
Incomo from..
Dvnations and legacies
Charitable activibes
Other trading aclivitl08
Other income
165.237
70,708
27,929
772
165,237
168.406
27.929
772
134,686
202,249
27,005
261
97,700
Total Incom•
97,700
264,644
362,344
364,201
ExpondSturn on:
Raising funds
Charilablt activ￿leS
18,374
254,359
18,374
365.011
19,391
417,315
111,509
Totsl •xp•ndltur•
111.509
272,733
384.242
436, 706
N•t mov•m•nt In fund•
113,8091
18,0891
121.49Jl
(72,505?
R•conclllallon of fund•:
Total funds brought forward
Net movement in funds
18,230
(13,8091
110,3411
18.0891
57.¥•9
121,8981
130,394
(72,505)
Total fundj cirrl•d fonyard
$4,421
118,4301
35,991
57,889
The Statement of Financial ActivilieB includes all gains and1098e8 recognlsed In the year.
The notes on pag•5 1910 36 forn part of these flnancl81 slatementg.
Page 16

THE PANT & DOINLAIS 80YS & GIRLS CLUB
IA company limitod by gu•ranleel
REGISTERED NUMBER: 07491038
BALANCE SHEET
AS AT 31 MARCH 2025
2026
2024
Flx•d as••ts
Tanglble ayJet8
14
62,791
69.587
82,791
69,587
Cwv•nt •sMt•
Stocks
Debtors
Ca•h at bank and in hand
3,015
9.193
16,796
3,803
7, 155
12, 761
15
29,054
23. 719
Curr•nt Il•bllltl•¥
Creditorn.. *mounl8 falling due vathin one
year
16
(55.154)
f35,41TJ
N•1 curr•nt Il•bllltl
121,8001
(11,698)
Total n•t a•*•t•
35,991
57,889
Ch•rlty fvnd•
Re8trfcle(I fund¥
Unr•striGt•d funds
84,421
118N301
68,230
(10,341)
Tot•1 fund•
35,991
57.889
Page 17

THE PANT & DOWLAIS 80YS & GIRLS CLUB
{A company limited by guarantee)
REGISTERED NUMBER: 07491038
BALANCE SHEET ICONTINUEDI
AS AT 31 MARCH 2025
The Charity way enlilled lo exemplien from 8udil under 8ecb.on 477 of the Companies Act 2006.
The members have not required the company lo obtain an audit for the year in question in accordance wlh
section 476 of Companies Aet 2006.
The Tru8lee8 ackno￿edge their respon%bililleg for complwng wth the requirements of the Act vAth respect lo
accounlng records and preparatlon of flnancbal statements.
The financial staternenls have been prepared in accordance wlh th& provisions applicable lo enlltie8 sublecl lo
the small companleB regirne.
The financi
ments were approved and authorised for issue by the Trustees and slgned on their behalf by..
Q&r•th Davi••
Tru$lee
Date..
The notes cffl pages 19 to 36 fom psrt of these flnancial statements.
Page 18

THE PANT & DOWLAIS BOYS & GIRLS CLUB
(A company Ilmltsd by guar4nteel
NOTES TO THE FINANCIAL STATEPAENTS
FOR THE YEAR ENDED 31 MARCH 202fj
G•n•ral Infomiatlon
The Pant & Do￿81$ Boys & Girls Club is a charitsble company limited by gvaranlee incorporated in
England and Wales. The registered office is.. Pant & DoYAais Boys & Girls Club, Engine House, High
Street, Dowlais, Merthyr Tydfil, CF48 3PtA.
Accountlng pollclo$
2.1 Basls of pr•p•r•tion ol financial Statoments
The financial 8talemenls have been prepared in accordance wlh the Charitie8 SORP IFRS 102)
Accounting and Reportlng by Gharilies. Statement of Recommended Practice applicable to charille9
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021 (effective 1 January 20191, the Financial Reportlng Standard
applicable In the UK and Republic of Ireland IFRS 1021 and the Companles Act 2006.
The Pant & DovAai$ Boys & Girls Club meets the definition of a public benefit enlty under FRS 102.
A83el8 and liabilitie5 are inilialty recognised al hiylorical co81 or ITEngaclion value unless otheTh￿se
st8led in the rel•v8nl accounting policy.
The financial statements are prepared in pounds sterling vthich is both the functional and
presenlalional currency of the Foundation and are rounded to the negr¢¥l pound 8leding.
1.2 Golng concem
The Trujlees have considered they are reliant on the 3upport from Merthyy Motor Auction$ Limlled.
There Is no Indicath'on of thi8 8UPPOrt glopping within the next 12 months. The tru8lee3 8180 note that
unreslricled funds are in deficrt, however they believe once future prolecls have been completed they
11 relum to generating g 8urplu8. Therefore the Iruslees prepare the 4ccounts on a going concem
basis.
2.3 Incom•
All income.is recognised once the Charity has entillemenl to the income. il is probable that the
income wll be received and the amount of income receivable can be me88ured reliably.
Oiher income IS recognised in the period Sn v*hSch il is recebvable and lo tho exlent the goods have
been prowded or on completion of the service.
Cash donations are recognised on receipt. Other donations are recognised once the Charty has been
notified of the donation, unless performance condlb"¢Jns require deferral of the amount. Income tax
recoverable in relation lo donations received under Gift Aid or deeds of covenant is recognised al the
lime of the donation.
Page 19

THE PANT & DOWLAIS BOYS & GIRLS CLUB
IA company limited by gu•rants•l
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting pollclès l¢ontlnu•dl
2.4 Expondltur•
Expenditure 15 recognised once there18 8 legal or constructive obligation lo Iransler economlc benefit
to a third party, it 15 probable that a transfer of economic benefrt$ wll be required In settlement and
the amount of the obllgation can be measured reliably. Expenditure 15 classified by activity. The costs
of each activity are made up ol the total ol direct costs and shared cost5, including support costs
Involved In undertaking each activity. Direct costs aitribulable lo a single activity are allocated directly
lo that activity. Shared costs thich ccntribule lo more than one aclivty and support costs which are
not attnbutable to 8 Single activity are apportloned be￿een those advili89 on a basis con8lStenl ￿th
the use of resources. Central staff costs are allocated on the basis of lime spent, and deprecialltsn
charges allocated on the portion of the assel'i use.
Expenditure on chaTStable aclivrties18 incurred on dlreclly undertaking the ath"vitiei which further th8
ChariV¥ obleth'ves, as well aB any a880daled support costs.
All expenditure 18 inclujlve of Irrecoverable VAT.
Oonated co8t8 and 8•Nices are recogni89d In the $latements al a falr market value. Where these
cost8 occur Ihere is a corresponding income Shown on the financial 8lat•menls equal lo the deemed
value of the donated cost8.
2.5 Taxatlon
The Charity 15 con51dered to pa55 the le515 sel out In Paragraph 1 Sthedule 6 of the Flnance Act
2010 and Iherelore bt meets the definition of 8 chari18ble company for UK Corporation lax purposes.
Accordingly, the Charity is polenllally exempt from taxats'on in respect of income or caprtal galn8
received wlhin categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Secbon
256 of the Taxation of Ch8rge8ble G8inJ Act 1992, to th? extent that such Inccme or g81n5 are
applied exclusively lo charitable purposes.
2.6 Tanglblè flxed a$•ot8 and dopr•¢l•tlon
Tangible fixed as$ets are initially recognised al cost. After recognition, under the cost rnodel, tangible
fixed aysels are measured 01 cost les3 accumulated depreciats.on and any accumulale¢J Impaimient
losses. All costs incurred lo bring a tsngible fixed assèt into ils intended wcrking condition should be
Included in the mea8uremenl of cost.
Depreciation is charged Jo as to allocate the coyt of tangible fixed agsels less IheSr residual value
over their eglimaled useful lives, using the straight4ine method.
Depreclatlon is provided on the follovmng bas18'.
Freehold propety
Plant and machinery
25%
2.7 Slock$
Slocks are valued at the lower of cost and nel re81isable value after making due allowance for
obsolete and slow•moving stocks. Cost indudes all direct costs and an appropriate proports.on of fixed
and variable overheads.
Page 20

THE PANT & DOWLAIS BOYS & GIRL8 CLUB
IA company Ilrnltsd by guarnnt•el
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pol1cl￿ {¢ontinu•dl
2.0 D•btors
Trade and other doblors are recognised at the sewement amount after any trade discount offered.
Prepaymentg are valued at the amount prepoid net of any trade dlseounts due.
2.9 Ca•h at bank •nd In hand
Cash at bank and in hand includes cash and short-lemi highly liquid investments wblh a short maturlty
of three months or less from the date of 8cqui811ion or opening of the deposrt or simllar account,
2.10 Fln#n¢lal InitNm•nts
The Charity only ha8 financial assets and finanual liabllltles of a kind that qualify as ba¥lc finanrAal
inslTumenls. Basic financial in8trument¥ are initially recogni8ed at Iran8action value and subsequently
me88ured at their 8elUement value with the excepts'on of bank loans which are subsequently
measured al amorti8ed cost using the effective inltsresl method.
2.11 P•n•lon•
The Gh4rity operate5 a defined conlrfbution pension scheme and the pension charge repre8enl$ the
amounts payable by the Charlty lo the fund in respect of the y¢ar.
2.12 Fund •c¢ountlng
General fvnd8 are unrestricted funds which art available for use 8t the dis¢relion of th? TTuslee5 in
furtherance of the general objgcliv¢¥ of the Charity and have nol been designated for other
purposes,
Oeslgnalgd funds comprlse unroslthcted funds that have been Bet aside by thè TTUStees for particular
purposes. The aim and use of each designated fvnd is sel oul in Ihe notes lo the financial
statements.
Reslricled funds are lund8 which are lo be used in accordance with specific re8trith'on8 imposed by
donors or whith have been raised by the Charity for particular purposes. The cogt9 of raising and
administering such funds are eharge¢J against the specthc fund. The aim and use of each restricted
fund is set out In the notes lo the financlal st8lem•nts.
Page 21

THE PANT & DOWLAIS BOYS & GIRLS CLUB
(A company Ilmltsd by gu•rants•)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Critical accounting estimates Hnd ofJudgm•nt
In the appliealion of the ch8rily'$ accounting poliues, the tru$lee8 are required to make ludgments.
e9￿M￿te$ and assumptions about the canwng amount of a88ets and liabilities that are not readily
apparent from other sources. The estimates and associated assumptsons are based on hi$tori¢al
experience and other factor$ that are ￿nsIdered to be relevant. Actual results may drfer from these
ests'mgte8.
Critical accountbng esumales and aB8umplions'.
The ejllmates and Under￿'n9 888umplion$ are revIe4￿d on an ongoing basis. Revlsion8 lo accountyng
eg1im8tes are recegnised In the period in which the e8ts.mate 1$ r8vi8ed where the revision affects only that
period, or in tha period of the revision and fLrture periods where the rgvi*on affects both curr•nl and fvlure
p•rlodg.
Incom• frorn donatlonj l•gacl••
Unr••trlcted
fund
2025
ToLg1
fund•
2025
Donafjons
Donated goods and Servicey
20.300
144.937
20,300
144,937
165,237
166,237
Unreslncted
funds
2024
Tot81
lunds
2024
Donations
Donated goods and services
6,854
127,832
6,854
127,832
134, 686
134,686
Donated 9ood$ and $eNiceg of £144,937 12024." £127,832) were provided by Merthyr Car Auction
Limited.
Included vthhln donated goods are u8e of vehicles at the mafket rate and administrative and govemance
items.
Page 22

THE PANT & DOWLA18 BOYS & GIRLS CLUB
IA company limited ty guarantee)
NOTES TO THE FINANCIAL STATEPIENTS
FOR THE YEAR ENDED 31 MARGH 2026
Incomo from charftabl• acllviti•8
Ro•trfct•d Unrn¥trlct•d
nds
fund•
2025
2025
Total
lund•
2025
Room hire
Enty and membershlp fees
Trip8 4nd parle8
Grantg
Ad¥ertl3lng
50,253
17.975
40
60,263
17,975
97.700
97,700
2NJI
2,438
97,700
70.706
168.408
Restrfcted Unrnstncted
runds
rund
2024
2024
Tol81
funds
2024
Roorn hlre
Entry and membership fees
Trlp8 and partles
Grant8
35,177
20,521
939
35,177
20.521
939
145,612
145,612
145.612
56,637
202,249
Page 23

THE PANT & DOWLAIS BOYS & GIRLS CLUB
IA comp•ny Ilmltsd ty gu•v•nte•l
NOTES TO THE FINANCIAL STATEAIENTS
FOR THE YEAR ENDED 31 MARCH 2025
202S
2024
P•rfomi•nco rn11t￿ gr4nt•
MTCBC Community Fund
MTCBC- SETS
78,000
76,500
25,000
20,000
8,600
8,500
MTCBC- SPF Gym
Lottery- Isolated and Lonely
MTCBC - Warm Hub Se8wons
Trecatti Fund
10,000
1.000
2.600
1,500
2,600
30,000
8.194
2.000
6,940
Pl•>rf•s1- Summer 2024
Playle#l- October 2024
Playfe$l- February 2025
VKSPF Social Economy
UKSPF Decarboni88tion
UKSPF ProfesJion•l
Moondance Foundallon
Other
7,012
141.834
145,612
Oth•r trndlng •ctlvltl••
Incom• from non ch•rltabl• tradlng actlvltl••
Unr••trlctsd
fund•
2025
Totsl
lund•
2025
Cafe Income
27,929
27,929
Unrnstrlctad
funds
2024
Total
funds
2024
Cafe income
27.005
27,005
Page 24

THE PANT & DOWLAIS 80YS & GIRLS CLU8
IA coThwny Ilmltsd by gu•rants•l
IIOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
oth•r Incomlng r•sourc••
Unmtslctod
fund•
2025
Totsl
fund•
2025
Raffles
Inlere$l receS¥8ble
761
781
11
772
772
Unre51rkled
lunds
2024
Total
funds
2024
R8ffle•
Internsl rec•lvabl•
226
35
226
35
261
261
Page 25

THE PANT & DOWLAIS BOYS & GIRLS CLUB
(A comp•ny Ilmlted by guarnntsel
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 PAARGH 2025
Expondlture on ralslng fvnds
Tradlng oxp•n•
Unrvdtrict•d
funds
2025
Total
fundi
2025
Cale purchase8
18,374
18,374
Unresliycled
rund5
2024
Total
runds
2024
Cafe purthasei
19.391
19,391
An•ty•l• of •xp•ndltur• on charftabl• actlvltlo•
Summary by fund typ•
R•strlct•d Unrn•trl¢t•d
funds
fL4nd•
2025
2025
Total
2025
Charitable Acllvllles
111,509
254,359
365,808
ReStr￿ted Unr881rlcfed
runds
lunds
2024
2024
Total
2024
Charitable Activities
175. 131
242, 184
417,315
Page 26

THE PANT & DOWLAIS BOYS & GIRLS CLUB
IA company limited by guarnnt•81
MOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
10. Analysls of oxpénditur• by activiti
Actlvltl
und•rtaken
dir•ctly
2025
support
costs
2025
Total
fund•
2025
Charttsble Activities
361,414
4.454
365,861
Actlvlltes
undertaken
direclly
2024
Support
costs
2024
To181
funds
2024
Charftsble Acllvitles
411,396
5,979
417,315
An•ly•l• of dlrtct co•t•
Total
lund•
2025
Actlv+tlo¥
2026
Staff costs
Depreciation
Pr8mise5 cos18
Motor vehicle cost
Acliwty costs
184,738
6,796
13,147
141,232
15,501
184,738
6.796
13,147
141,232
15,501
361,414
361,414
Page 27

THE PANT & DOWLAIS BOYS & GIRLS CLUB
IA company limited by guarantee
NOTES TO THE FINANCIAL STATEMENTS
FOR THe YEAR ENDED 31 MARCH 2025
10. Analys1¥ of frxpondlture by activiti•8 IGontinu•dl
Anatysis of direct costs Icontlnuedl
Total
fund5
2024
Aclwrties
2024
Staff c08ts
Depreciab'on
Premises costs
Motor vehlcle co818
Activty costs
178,626
30, 188
23,022
126,434
53,126
178,626
30,188
23,022
126,434
53,126
411,396
411,396
An•ly•l• of •upport co•ts
Tot•1
funds
2025
Actlvltl
202$
Bank charge8
Independenl examination costs
Legal and profe88ional
Donated governance c08ts
441
240
13
3,760
441
240
13
3,760
4,454
To181
runds
2024
Activit￿8
2024
Bank charges
Independent examinabon costs
Legal and profeg3ional
Oonaled governance costs
642
1,800
13
3,464
642
1,800
13
3,464
5,919
5,979
Page 28

THE PANT & DOWLAIS BOYS & GIRLS CLUB
IA company lirnited by guarantse)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
11.
Inde￿ndon¢ oxamlnai's r•mun•ration
2025
2024
Fees payable to the Charills Independent examiner for the independent
examination of the Charills annual accounts
1,800
12. SLgff co•ts
2025
2024
Wages and 8alari•J
184,738
178,626
184.738
178,626
The average number of pernon$ amployed by the Ch8rity during the year w88 95 follows..
2023
2024
No.
Employe
13
14
No employee recelved remuneration amounting lo more than £60,000 In ellher year.
The r•mun•rakn'on of key rnanagemenl personnel durtng the year was £28,82912024 '. £31,519).
13.
Tru•t¢e•' rnrnuneralion and •xp•ns•s
During the year, no TTUStee5 received any remuneratlon or other b8nefil8 (2024- £NILJ.
During th? year ended 31 March 2025, no Tnbslee expenses have been incurred (2024- £NILJ.
Page 29

THE PAMT & DOWLAIS BOYS & GIRLS CLUB
{A company Ilmltsd by gu•rnnts•l
MOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARGH 2026
14. T•nglbl• Ilx•d ••••t•
Fr••hold
Pl•nt •nd
prop•rty michln•ry
Tot*1
Co•t or v•lu•tlon
At 1 April 2024
190,845
239,348
430,193
At 31 March 2025
190.846
239.348
431J,193
D•pr•¢l•tlon
At 1 April 2024
Charge for the ye4r
124,801
3,283
235,106
360,600
8,790
At 31 March 2025
128,054
230,348
307,402
N•1 book valu•
Al 31 March 2025
82,791
12.791
At 31 2024
66,044
3,543
69,587
Page 30

THE PANT & DOWLAIS BOYS & GIRLS CLUB
(A Company Ilmltsd by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
15. O•btor•
2025
2024
Trade debtors
Prepayments and accrued income
7.329
1,B64
5,460
1,695
9,193
7,155
16. Cr•dltor•'. Amount• f•lllng duo wlthln one yeir
2025
2024
Trade credlt
Other credrtors
Accru818 ond defe￿¢d income
2.152
2,766
50,938
20,457
2,624
12,336
55,854
35,417
Included wthin accruals and deferred Income above 18 the followlng deferred income.
2025
2024
Deferred income al stsrt of the year
ReBource8 deferred during the year
Amounts released from previou$ periods
8.946
44.134
10,9461
355
8,946
f355)
44,134
8,946
Deferred income brought forward rep￿sents grant funding recelved in advance IOT a project seheduled to
cornmence in the next fln8ncial year. The deferred Income carried forward Ss consislenl with the brought
forwaid balance.
Page 31

THE PANT & DOWLAIS BOYS & GIRLS CLUB
{A company Ilmltsd by guarnnts8)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
17. Statsm•nt of funds
statsm•nt of fund¥- current year
Balanc• at
31 March
2025
8•linc• at 1
Aprfl 2024
Incom• Expendltur•
Unrestrlct•d funds
Dfr8lgnatod fund¥
Oesignaled Fund
4,899
1761)
4,138
G•n•r•l fund•
General Fund
{15,240}
264,644
1271.972)
122.5681
Tot•1 Unr••trlct•d fund¥
110,341)
2f4.644
1272.733)
118A301
R••trlct•d fund•
Capital Asset Fund
Merthyr Tydfil CBC
Playfesl- Summer 2024
P18yfe$l- October 2024
Pla￿e$1- February 2025
UKSPF Sou81 Economy
MTCBC- Wam) Hub Sessions
UKSPF Professional
Trecatti Fund
04,689
(6.035)
178.000)
12,600)
11,500)
12,6001
1960)
12,833)
12,000
68.654
78.000
2.600
1.500
2,600
19601
2,833
2.000
1,000
1,000
MTCBC- Playfesl
Moondance Foundalon
Cozy Corner
708
{7081
14,2731
110,0001
14,2731
10,000
68.230
97.700
1111,5091
54,421
Total of funds
67.889
362,344
1384,2421
35,991
Page 32

THE PANT & DOWLAIS BOYS & GIRLS CLUB
IA company limited by guarnntee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARGH 2025
17. Statoment of funds Icontlnu•dl
Caprtal Asset Fund..
Thi¥ represent¥ the nel book value of the fixed as￿19 bought through re$lricted fiJnd8 and 18 used ID
depreciate thoBe as8els over thèir useful livel.
Playlest..
The Playfest fiJnd8 are lo a381t the club durlng hallteims to keep children In the communty occupied.
Tesctr Breakfast Club..
This money was donated by Te8CQ to cover the costs of a breokfasl club.
Merthyr Tydfil CBC Summerfest..
This grant is lo ay51St the club durlng Summer to keep the Ghildren In the ¢ornmunity occupied.
Merthyr Tydfil C8C'.
Th59 grant was provided lo provid• reimbursement for staff 8al2rie$.
Merthyr Tydfil C8C Experience Day.,
This grant wa• received w45 to lake children from the Community out on an experience day during the
Summer.
Merthyr Tydfil C8C SETS..
The Social Enterprise Tourism and Sport5 grant fund lo extend lacilitiej Currently av8il4ble In respect of
accommodating variou814rye Jcale function8.
Merthyr Tydfil CBC UK SPF,,
This grant wa8 received lo re8urface floorln9 8nd lighting in the m•ln hall ol the facililie•.
Merthyr Tydfll CBC W8rm Hub Se88lon8.'
This grant was received lo cover the costs of wami hub sessions that wovided o warrn Space for people
durfng the cold month$.
UK Lottery- Lonely and18olated'.
Thls grant was re¢eived to assi81 In day to day actlvllle8 on 8 hub th81 provlded a safe space for residents
lo social with the occasional meal
Cozy Corner..
This grant was received lo cover the cost of ts¥o weekly yessions that provide a warm space during the
cold months.
Trecatti Fund..
This grant was provided to fund new computers for the dub.
UKSPF Professional Fund..
This grant was provided lo help towards salarie5 of the day to day Tunning of the club.
UKSPF Social Economy..
This grant is for the creation ol a wellness suite for the community. The grant 1$ currently in defiat due lo
income expected in the follovlng year.
Moondance Foundation..
This grant Is for the creatson of a wellness suite lor the community. The grant is currently in defiat due to
income expected in the followng year.
Page 33

THE PANT & DOWLA15 BOYS & GIRLS CLUB
(A company limited by guarnnteel
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
17. Statsmont of fund$ Icontinu•dl
Statsmgnt oflund¥ - prlor year
8818nc8 81
31
B818nce at
l Apnl 2023
Income Expenditu
2024
Unr•¥trlcl•d funds
DeBlgn•tsd fund•
Designated Fund
5,660
(761)
4,899
Qen•rnl fvnd•
General Fund
26,985
218,589
f260,814)
115,240J
Tot•1 Unr••trlcted funds
32,645
218,589
f261,575J
110.341J
R••trlct•d fund8
Capital Asset Fund
Teyco- Breakfa51 Club
MTC8C- Summerfest
Merthyr Tydfil C8C
MTCBC . Experience Day
MTCBC- SETS Grant 202312024
MTCBC- UKSPF Grant
MTCBC- Warm Hub Session8
UK Lottery- Lonely & Isolated
MTCBC- SETS Grant 202112022
MTCBC - Playfest
94,115
850
f29,426)
(850)
{2,200)
(76.500)
(3.396)
125.OQO)
(20,000)
(5,667)
(8,600)
(2, 784)
(708)
64,689
2,200
76,5QO
3,396
25,000
20,000
8,590
8,600
2,833
2, 784
1,410
708
97,749
145,612
(175.131)
68,230
Total of fun(ls
130,394
364,2Ql
(436, 706)
57,889
Page 34

THE PANT & DOWLAIS BOYS & GIRLS CLUB
IA company Ilmlt•d by gu•rantsel
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Summary ol fund¥
Summary of fvnd8 - current ymr
Bal•nc• at
31 March
2025
8alanc• at 1
Aprll 2024
Incom• Exp•ndltur•
Deslgnated fund8
General funds
Restricted fund¥
4,899
115,2401
68,230
17611
{271.972)
{111.6091
4,138
122,6681
$4,421
264.644
97.700
$7.889
362,344
1384,2421
35,991
Summary offvnd8- prlory•ar
Balance al
31 Ma￿h
2024
Balance at
1 April 2023
In￿ffle Sxpendilu
DeJIgnal￿ funds
General funds
Reglrfcted fvnds
5,660
26,985
97,749
(761)
(260,8141
(175, 131)
4,899
f15,240J
68,230
218,589
145,612
130,394
364,201
(436, 7061
57,889
19. Analy318 of net 888ets botr•Men funds
Analy81• of net 4180ts b•*￿••n fund• . current y•ar
R•strlctsd Unr•strlcted
funds
fund¥
2025
2025
Tot•1
funds
2025
Tangible fixed assets
Current assets
58,654
39,901
(44.1341
4,137
110,8471
(11.7201
62.791
29,054
155,8541
Creditors due within one year
Total
54,421
{18.4301
31991
Page 35

THE PANT & DOWLAIS BOYS & GIRLS CLUB
IA company Ilmlted by guarantsèl
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENOEO 31 MARCH 2025
Analysis of n•t a8S•t8 bet￿On funds (continu•dl
Analysls of net assets betwoen funds- prlor y•ar
R8slncted Unreslricl8d
funds
funds
2024
2024
Total
funds
2024
Tangible fixed assets
Current assets
Creditors due vAlhin one year
64,688
3,542
4,899
20,177
(35,417)
69,587
23, 719
(35,417)
Total
68,230
fl0,341)
57,889
Oyratlng l•a•• ¢ommltm•nt•
At 31 March 2025 the Charity had ¢orTrmitmenl8 lo make future minlmum lea￿ payments under non-
cancellable operating leases as follows..
202S
2024
Not later than 1 year
Later than 1 year and nol18ter than 5 years
Later than 5 years
30,000
40,000
304,082
20, tA
40, 000
314,082
374,082
374, 982
The charity li cumelly in the process of renegotlaling the l•rm$ of Ihelr loese wth Merthyr Council.
21. R•lat•d party tran•a¢tlt)n¥
Durfng the perfod, the followng transacts'ons took place wlh related parties..
Two of the tru8tee8 ollhe charity gre connected to Merthyr Tydfil Car Auction Limited.
During the year goods 9nd services vlere suppl￿￿ free of charge aj a donation in kind lo the dub by
Merthyr Tydfil Car Auction Limited toialing £144,93712024'. £127,832). These transaclions are deemed to
have been at values con51Stent wlh those that the charity would have lo pay in the open market and were
for Activities related items of £138,889 12024.. £126,434) and Administrative and Governance related
items of £6,04812024 . £1,398). Merthyr Tydfil Car Auction Limrted also donated £20,000 during the year
as an unre5tn.cted donation.
Page 36