Jig-so Children's Centre Trustee Annual Report Reporting period: I" April 2025- 31" March 2026 Contents 1. Reference and Administrative Details............................................................. 2. Structurn. Governance and Management....................................................... 3. Objectives and Activiti88................................................................................. Our Misslon................. .. OurActivities..................................................................................................... 4. Public Benefit................................ ...... ............................................... ... S. Achievements and Perfornmncè...................................... . ............................. Beneficiaries...................................................................................................... Kay Achl•v•monts............................................................................................. What Famill•s Told Us...................................................................................... 6. Financial Review............................................................................................... Incorne and Expendliure................................................................................... Flnancial Risks.................................................................................................. 7. Risk Management............................................................................................. 8. Plans for Futur• Period8................................................................................... 9. Con¢luslon...................-..................................................................................... 10. Statement of Trustees, Responslbllltles........................ 1. Reference and Administrative Details Charity Name: Jig-so Children's Centre Charity Number: 1143768 Company Registration Number: 03855779 Principal Address: 1 Pont-y-cleifion. Cardigan. SA43 1 DW. Directorsl Trustees Ms D W Deartove Mr C R Wakelam Mrs B Meredith Mrs E B Jones Ms S Wreford Chair (Appointed 6 May 2025) Secretary Treasurer (Resigned 4 November 2025) Audltors Cardrgan D M B Davies Ltd, Broyan House, Priory St, Banker Bardays Bank Plc. 32 High SC Cardigan 2. struC￿re, Gov•rnanee and Management Jig-so is a well established organisalion founded in 1991 and registered as a Charty th on 4 March 2002 as Canolfan Plant Jig-so and incorporated as a company limited by guarantee on the 8 October 1999. On 9 September 2011 it was re-registered as Jig-so Children's Centre. The company under a Memorandum of Association establishes the objects and powers of the charrtabk company and is govemed under its Articles ofAssociation. JTrg-So Children's Centre is govemed by a board of trustees responsible for strategic oversight, safeguarding governan￿, financial stewardship and ensuring complian with the Charity Govemance Code. Trustees are recruited from the Jocal community and inducted in line with our constitution. Trustees re￿1ve an induction pad(, safeguarding briefing and governan￿ training on appointrient. Day-to-day management of the Charity is delegated to the Operations Manager, who oversees staff, volunteers. delNery and Complian￿. The Chariils goveming document outlines our purpose as: 'The Preservation And Protection Of Heallh, The AdVan￿n?ent Of Education And The Relief Of Distress Wrthin Family Relationships By Supporting child￿n. Their Patents/Carers And SignrfKant Others l.E. GTrndparents, In Cardigan, Camiarthenshire, Ceredigion And Pembmkeshire The Provi&on OfA ReSOu￿e And Advice Centre And By The Education Of The Public In Good Parenting Skills And The Provi&on Of FaCil￿e$ For Recreation And Leisure Fin￿ Occupation In The Interests Of Social Welfare kwrth The Object Of Impmwng The Condition Of Lrfe Of The Inhabitants Of Cardigan . canl7arthenshl￿, Ceredigion And PembrOkeshi￿.. Durlng 202>26, trustees undertook work to strengthen governan￿, including updab'ng safeguarding reporting lines, refreshing the risk register, and beginning a full governance review aligned to the Charity Governan￿ Code 2025. 3. Objectives and Actlvltfjes Our Mlssion Canolfan Plant Jig-so Chiklren's Centre (Jig&)> delivers early interventgon and preventative support to chIld￿n and their families. J￿-S0 provides innovatNe and inclusive support for children, from pre-birth to 14 years of age, with the Context of their family andlor carers across Ceredigion, North Pembrokeshire and West Carmarthenshire. Jig-so's mission is to provide 'saf8, nurturing and inclusive spaces where children 8nd families can play, leam, connect and thiive." Our Activities In 202>26 Jig-so delNered a wide fange of seNices induding.. Weekly open-access play sessions across CaTdigan. Goodwick, St Dogmaels, Llechryd and other rural communrties Holiday provision, Saturday clubs and after-schooj activities Drop-off clubs for ￿12 year olds {Big Sky- Children in Need) Accredited and non-accredited parental courses (e.g., Baby Ma&sage, Babbling Babies, cooking. budgeting, textiles, woodworking) Peer support, wellbeing sessions and family outreach Signposting and partnetship work with Families First, Ftying Start, Plant Dewi. health. educaion and social care partners Our approach is rooted in trusted relalionships and meeting families Wiere they are, without judgement" 4. Public Benefit The trustees confirm that they have complied with the duty to have regard to the Charity Commission's guidance on public benef JvJ-So's work directly addresses lo(Al deprivalion, rural isolation, transport barriers, and the emotional and financial pressures facing families. The Welsh Index of Multiple Deprivation h￿hlIghts that CardÈgan contains some of the most deprived wards in Ceredigion, and rural communities across West Wales remain among the 5% most deprived for access to services. Our ser41￿S are free or Iow-COSt, indusNe, and ac￿SIble to all families, including those not reached by statutory programmes such as Flying Start. 5. Achievements and Perforniance Beneficiaries In the 202>26 financial year Jig-so supported: 654 families 796 children 10 active volunteers 3 FTE staff Families consistentw describe Jig&) as °a lifeline., 'a real community.. and 'a safe, welcoming place. where both children and parents feel supported. Key Achievements Delivered high-qualty play and leaming opportunitie8 across multiple rural locations Strengthened parinerships with Families First, Plant Dewi, Flying Start and local authortties Expanded holiday and out-of-school provision through National Lottery funding Delivered a full programme of parental learning and wellbeing courses Improved safeguarding g0Veman￿ and risk management Began development of a Theory of Change and impact measurement framework Initiated trustee recruitment to strengthen governan￿ capacity What Families Told Us Families reported: Increased Confiden￿ and reduwl isolation Improved child development and socialisation Relief from financial pressure through food provision Greater access to peer support and communty connection Support navigating ServI￿S and advocating for Iheir children These findings a1￿ll wilh national priorities around earty intetvention, rnental health. and reducing inequalrties. 6. Financial Review The financial year ending 31 March 2026 was a period of stabilty and careful stewardship for Jig-so. Totsl In￿Me rose to £201,260 (2025: £140,518), driven primarily by capital funding of £50,000 from Pembrokeshire County Council SPF for the purchase of a new electric van and a full year of the holiday and out of school funding from the National Lottery. Jig-so continued to receive funding from a range of statutory. charitable and prbvate fvnders. Detsils of grant income are provided in the notes to accounts. Expenditure remained consistent at £175.382 (2025: £176.208), reflecttng our stabilty and financial control. Income . Donations and legacies- £3,486 . Grants- £193,406 . Fundraising events- £906 . Other income- £3.462 Expenditure . Direct Charitable ExperKJiture - £29,489 . Management and Administration - £131.011 . Depreciation- £14,883 At year*nd, unrestricted reserves stood at £41,404, equivalent to just over three months, operating cosls, in line with our reserves policy. This provides a prudent buffer against unforeseen challenges while enabling continued investsnent in our charitable objectives. The trustees are confKlent that the charity remains in a sound financial position, with sustsinable income streams and a clear plan to support growth in the coming year. The long-tenn strategic target is six months of ￿SerVes. which the trustees plan to achieve through income diversffication and increased unrestricted fundraising. Financial Risks Key financial risks include: Funding volatilty and reliance on a small number of income sources Rising demand from families with complex needs Limited unrestricted income The Strategic Plan sets out a &year income diversification strategy, including trading, PR campaigns. ￿MMunity fundraising and improved grant planning. 7. Rlsk Management A risk register has been eslablished and is reviewed quarterly by the Board. Key risks identified include: Capacty overstretch and staff bumout Safeguarding and govemance pressures Funding fragility Trustee quoracy and recruitinent challenges Under devèloped digrtal skills Mitigations include strengthened super4ision. govemance review. trustee recruitinent, and development of digital systems for data and ¢x)mmunication outlined in our strategic plan 202&2029. 8. Plan8 for Futurn Periods A new Strategic Plan {2028-202g) will be presented this year. Over the next year the charity will focus on: Deepening and evidencing impact through outcome measurement and annual reporting Strengthening financial ￿lIlen￿ through irKome diversification and trading activity Improving govemance through trustee recruitment, induction and safeguarding oversight Building organisational capacity through clearer roles, supervision, training and digital systems These plans will guide resource allocation and operational priorit￿S for the coming period. 9. Conclusion 202>26 has been a year of significant delivery, reflection and strategic development. Desprte financial pressures and rising demand. Jig-so continues to provide essential early Inter￿ntiOn and community support to hundreds of families across rural y￿st waks. The trustees extend their thanks to staff. volunteers. parkners, funders and families whose commitment and trust make this work possible. 10. Statement of Trustees, Responsibilities The trustees are responsible for preparing the annual report and financial statements in accordance with applicable law ar￿ regulations. ensuring proper accounting records, safeguarding assets, and ensuring the charity is run in line with its goveming document and charitable objectives. Trustees who served during the year and up to the date of this report are set out on page 3 of this report. In accordance with company law, as the company's directors, we certrfy that: so far as we are aware, there is no relevant audit information of which the company's aud5tors are unaware; and as Ihe directors of the company we have taken a51 the steps required to have been taken in order to make ourselves aware of any relevant audtt infonnation and to estsblish that the charity's auditors are aware of that infomiation.. Thts report has been prepared in accordan￿ with the Statement of Recommended Practice. Approved by the Management Committee on ...... . behalf by.....Q+ Signature...... JIG-SO CHILDRENS CENTRE (A COMPANY LIMITED BY GUARANTEE) ANNUAL REPORT AND ACCOUNrs FOR THE YEAR ENDED 31 MARCH 2026 COMPANY REGISTRATION NUMBER 03855779 CHARTfY RECISTRATION NUMBER 1143768 JIGSO CHILDRENS CENTRE GNIFICAwf INFORMATION The organisation was In(x)￿orated on 8 October 1999 in order to provide suP￿rt and provide resour￿ and service5 for children pre-birth up to the age of 14, theiT families and significant others in the 4x)unties of Ceredigion, Pembrok¢5hire and Carn)arthenshire. DIRECTORsrrRUSTEES: B Meredith. Mrs E B Jones. Ms D W DeaTlove. (Appointed 6 May 2025) Ms C R Wak¢lam. MS S Wr¢ford. (Rest￿ 4. November 2025) DVISERS Banken: Barelays Bank plc. 32 High Street. C8rdi8an. Ceredigion. Aecountan D M B Davies Limited, Broyan House, Priory StsL CArdi8an, SA43 1 BZ. d Offlc . I Pont Y Cleifi0￿ Cardigan* Ceredigioo SA43 IDW. 8ter JIG￿0 CHILDRENS CENfRE TRUSTEFS, RESPONSIBILITY FOR THE ACCOiJNTS Charity Law requires the trustees to prepare slatements of account for ¢ach financi81 year which give a tnje and fair vi¢w of the state of affairs of the charity and of its incoming resources and application of T¢sourc¢s for that period. In preparing thos¢ financial statema)ts, the t￿￿e&S are required to: Select suitable acwunting polici¢s and apply them ￿nSiStentIy. make judgements and estimates that ar¢ reasonable and P￿d￿l pr¢pare the financial statements on the going cL)ncern bL8is unless it is inappropriate to presumc that the charity will continue in operation" * to value asset5 and liabilities in a¢￿[dance with the Statement of Recommended Practice Ac￿U￿ting by Charities. The truste69 are reSpo￿81b1¢ for keeping proper Accounting records which are sufficient to show and explain the charity's transactions and to disclos¢ with r¢asonable accuracy at aDy time the financial position of the Associatlon, and to enable them to ensure thot any slalements of account comply with thc requirements of the Ch8rities Act 2011. They are also responsible for safesuardin8 the assets of the charity and hence for tsking reasonable st￿$ for the prevention and detection of fraud and other irregularities. INDEPENDENf EXAMINER'S REPORT TO THE TRUSTEES OF JIG-SO CHILDRENS CENTRE J report to the trustc¢s on my examination of the accounts of the Jig-so Childrens Centre for the year endol 31 Ma￿h 2026. Respon$lbllltles 2nd ba$18 of report As the cl]arity trustees of the Trust you are responsible for the pryatation of the accounts in acL¥)rdance with th¢ requircmenis of the Charities Act 2011 ('the Act,). I report in respect of my examination of the Tn￿'S ac¢ounts carried out under section 145 of the 2011 Act and in earyin8 Out my examination I have followe41 all the applicable Directions given by the Charity Commission under section 145(5)0)) of the Act. IndepeDdeDt uamin¢r's ststement I have completed my examination. I confinn that no matrriAI matters have wm¢ to my attcntion in rAinnection with the examination giving me ￿U8¢ to believ¢ thai in any niaterial respeL*. accounting records were not kept in respect of the Trusl as requirna by section 130 of the Act. or 2. the accounts do not accord with those records. or 3. the accounts do not comply with the appl]￿b]e requir¢mcnts concernin8 the forni and CA)ntenl of accounts set out in the Charities (Accounts and RepoTts) Regulations 2￿8 other than any rquircment that the a¢￿unt8 give a 'irue and fair view, which is not a matter wn8id¢red a8 part of an ind¢pend¢nt examination. I have no concerns and have (xmie across no other matttts in COnn￿tIon with the examination to which altention should be drawn in this Teport in order to enable * proptt undustanding of th¢ acwunts to be r¢achvAI. D M B DAVIES LIMITED Accountants Broyan House Priory Street CARDIGAN Ceredigion SA43 1 BZ J1￿0 CHILDRENS CENTRE STATEMENT OF FINANCIAL AcfivITIES FOR THE YEAR ENDED 31 H 2026 ENERAL RESTRICTED TOTAL 31103n5 FUNDS IDcomin Grants Donations Fund-Raising Day to Day ]n¢ome Service Provision Bank Interest Re¢¢iv¢d Resour¢ 14,221 3,486 179,185 193,406 3,486 906 1,524 795 705 132,455 1,160 1,480 4.051 86 .524 795 705 Room Hire Sundry Income 438 438 485 COM £179 185 £201260 £140 518 e$ource5 Ex tLd¢d Direct ChaTiiabl¢ Expes)ditUTe M8nagement and Administration Dq>r¢¢ialion 3.￿3 12.019 25.586 118,992 14,883 £159.461 29,489 42,736 131,011 129,101 14,883 4.371 £175.382 £176,208 IT £15.922 IncomlD R¢50urces for tbe D5fer twe 'e*r 6.153 47.513 19,724 (47.513) 25.878 (35,65YI) RetAined Proflt {12.262) 109246 96.984 132,674 TAINED PROFIT CtFWD £81.457 £122,861 £96 984 None of the Company's activities were acquired or discontinued during the aboye fman¢ial y¢ar. There were no recognised gain5 or los￿ other than the profit or loss for the above financial y¢aT. The notes on pages 7 to 10 fonn an inte￿1 part of these A¢LX)unts. JIC-SO CRILDRENS CENTRE BALANCE SHEET AS AT 31 MARCH 2026 20 2025 FIXED ASSETS lkngibleAssets 49.837 17,839 CURRENT ASSETS Cash At Bank and In Hand 79,415 85,658 CREDITORS: Amounts falling due within one year 6,391 6,513 NET CURRENf ASS TOTAL ASSE LES r LIAB £122.861 £96,984 F[￿Ds Gcneral Fund Restsicl¢d Fund8 41,404 (12,262) £122,861 £96,984 The ￿MpanY is entitled to ex¢mption from audit under Seth7on 477 of the Companies Act 2006 for the year ended 31 March 2026. The members havc not wuirnl the company to obtain an audit of its financial statements for the year ended 3 L March 2026 in accordance with Section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for.. (a) ensuring that the company keq)s accounting reLX)rds which c￿mplY with Sections 386 and 387 of thc Companies Act 2006 and (b) preparing financial ststements which give a In* and fair view of the stat¢ of affaiT5 of the company &s &t th¢ end of ¢a¢h finat)¢tal y￿r and of its profit or loss foT cach financial year in accordanee with the requirements of Sections 394 and 395 and which otherwise comply with the requir¢Jn¢nts of the Companies Act 2006 relating to fiDanciaI statements, so far as applicable to the (x)mpany. .. (.c4WQA....F4tt9..o.h(eLAH.....) Trustee NAME SIGNATURE JIG-SO CHILDRENS CENTRE NOTES TO THE ACCO TS FOR THE YEAR ENDED 31 MARCH 2026 I) ACCOUNTING POLICIES Basis of Accountin These Accounts have been preparnl on the basis of historic Lx)sts in &LYOTdance with Accounting and Reporting by Charities - Statement of Recomm¢ndcd Prnctice (SORP), with A¢counting Standards, and with the Charities Act 2011. Income Donation5 and legacies arc le￿￿nted for when re¢£ived by the Charity. Other incorne is accounted for on an accruals basis as far bs it is prudent to do so. Tan ible Flxed A8sets Depreciation is provided at the following annual rntes in order to write off eath asset over ils estimai usefvl life. Plant and machin¢ry et¢- 15Yo and 250A on rolucing balanK 25'h OD Cost. Glfts In Klnd The Charity re¢¢iV￿ lh¢ bcn¢fit of work caTri¢d oul by volunteus and reeeives the use of facilities and equipment without charge. No value is placed on these iiems. where the ben¢fii exlcrtds over scvernl period4 in which case th¢y arc Valu￿ and included in th¢ balan￿ sbeet at a reasonable valuation. Revenue Grants are credited to the income and expenditure aecount 88 received, unl¢ss relat￿ to a spccific period, when it is placed in a restrided fimd until Us￿. t$a DooatloDI strlctsd P¢mbrokeshire County Council CerrdAgioD County Council Ceredigion Wann Welcome CFW- Lord MerthJT Fupd CFW- Nourish the Nation Nationa] IATrtt¢ry- HWB Teulu Allan o'TYsBoI BBC Children in Need Big Sky CAVO Cardigan Town Fund CFW- FaD)ily HublHwb T¢ulu CFW- Dr Dewi Davies Fund Fi8hguÈrd & Goodwick Town Councfj 81.435 7.750 30.665 62.977 2,750 io.( 24J04 10.c 50.(KK> io,¢XK) UDrestii¢ted Gatrfield Weston Blakemor¢ Foundation P¢mbrokeshire County Council Cuedigion County Council io.(Ky) TOTAL G ATIO £19 The unrestricted Erant of £1 0,000 from the Garfield Weston fimd wa5 receivd in January 2026, and relales to ¢Xp¢n5￿ ￿pected to be incuTr¢d across a 12 month ￿lOd. GSO CHJLDR TH FOR EDJI IMAR IR ABI ITUAE LIJ 1,651 123 1.987 147 278 Fund F#p• 42 2J 105 330 lJ20 Food Re Proj￿t 12,617 1.123 JU3J &123 26 13.046 PIDf￿￿1 F¢nT 19253 1392 25J80 Adven¥ui*PubliGSty Hou5¢ts)h1 & C]¢Allml 779 714 774 354 746 sos 309 7,394 91520 Computcr ExFth Wi• Nati0J￿ $67 I J39 2278 93JQ6 3027 97,5 5.685 4J20 TrsY¢Jbni T￿￿1￿$ and Ciw Hqll4 Liw W4ts¥ 2.410 2JlO iowj 1932 IOJ33 3.024 15.948 Uni(on MoinieA•A¢q& Ryl Subsrryliow Feej B•tth ChDr DBWCVA Chwk• 456 756 508 145 40) 132 132 2$4 thueunderdirwl cboritsbi*tXFthlinty¢in tho >Y4r. xth¢ td*41tvth¢wryoityxtivMityofthEdurity. MACHJNIRY FTrnNGS VX￿c￿ f4U]PMKNr COST Ai l Apn12023 32.01$ 28.124 65,331 At 31 Morch 2W26 DEPRECJATOTrI At l Apnl 2025 ehv8c for> 23J26 125 1180 47,512 118 At 31 M•Jth2023 33 51 02 95 ET BOOK VALUE At 31 MaTrh 2tr16 At35 Murch2025 JIGSO CHILDRENS CENTRE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2026 6) CREDrroRS: AMouNfs FALLING DUE WITHIN ONE YEAR Trade Creditors Other CreditOTS 5.617 774 £6,391 5.787 726 £6,513 7) FUiW4DS At l Apri) 2025 Incoming Resources for the Year Outgoins R¢sources for the Year Transfers At 31 MaTth 2026 ENERAL (12,262) 22,075 (15,922) 47,513 RESTRI￿ED 109,246 179,185 (159,461) (47,513) £81,457 TOTAL 96,984 201,260 {175J83) £122,861 REPRE TED Net Current Assets 2025 122 861 £122 861 £96 984 Restricted Funds comprise funds receiv￿ from: Pembrokeshire County Council, Ceredigion Council, Ceredigion Warni Welcom4 CFW- Lord MerthyT Fund, CFW- Nourish the Nation, Nalional Lott¢ry- Hwb Teulu Allan o'r Ysgol, BBC Chsldren in Need Big Sky, Blakemore Foundation, CAVO Cardigan Town Fund, CFW - Family Hub Hwb T¢ulu and CFW - Dr Dewi Davics Fund. The lotal of £81,435 from PCC is made up of; Families First Grant £20,(KiO. SPF £49,935, Warm Spacts £3,500 & Food Poverty Support £8,000. The total of £7,750 from CCC is made up of. Plant Dewi Grant £6.750 & Thckling Food Poverty £1,000. The transfer between hnds totalling £47.513 Telates to a rec]￿lfiCatIon of Prior years, depreciation expense. As the assets are purchased with ￿$triCted funds, the dq)reciation expense should also be categorised h￿¢. The transfer has been included to better refiect the tru¢ value of the relevant funds held by Jig-so Children's Centre. IONS wrTH TRUSTEES AND NNEcfED PARTIES The Tft￿teeS confirni that there were no material tranSa￿lon$ with or connected parties during the period under review.