Chwity number: 1148010 Company rn4nb8r. 79780 (England and Wale5) FT NANcL TATEMENTS YMR Tl DIFF Ll RANT
AP CYMRU - CREATING OPPORTUNMES & CELEBRATING DIFFERENCE LTLI UMIT CONTETrrr OFTH END FINANCIAL STATEMENTS CH20 Pag• R•port of the Tru•tets 14 R•port of th• Ind•pend•nt A¢¢ountants 74 Slalom1 of Flnancial Actmtlos Bajanco She•t 10 NolM to the Flnancial Stal•monts
Ckniry Re&kntbn Number. 1148010 Period: AP Cymrn exists to support neuiodiver8ent children. young people, ana their families by providing guidance and understanding through authentic livaa experience. Every individual and family As supported before. during and following diagnosis. Key activilies indudv. Helping parents on their aiaBnosis journey. The tearn consisrs of people with lived experien, Jnany of whom are neurdivergent andlor have neurodivergent children. Organisin8 exclusive events and workshops aimed at 8UPPOrtin8 neurodivergent children, young people, and their families to Promote communiry engagement and support. Delivering CPD-accredited training courses. desiged and developed by the AP Cymru training and development team with lived experience. The Tn have seen the guidance issued by the Clwiry Commission on public benefit. In line with the Cbkriues Act 2011, AP Cymru is committed to delivering public benefit by enhaneiDg understsnding and educating the public about neurThliversity. We believe the charity ts arrying out its purpK)ses for the public benefit tIOll8h enablRng neurodivergent children and their F111e$ to better understand how neurodiversity interacts and benefits wider society and.. SupprtiD8 faDdU& Providing es8eotial support service8 to families of neurfylivewt people, thereby improving their quality of life. Advow. Championing the rights and needs of neUrlIver8et wiple and their knilies within our communities. The Tnjstees tonfirm that thry have had due regard to the Chariry Commission's guidance on public benefit when planning and delivering the clwiWs objectives.
Despite the difficulues experienced by mllny charities across Wal& AP Cymru has grown steadily over the last few years. endIng its program of events and supporr activities for the neurodivergent community, through the Iwd work of the CEO. Karen Mil]s. and the talented team that She lead& Vhile several charities have elosed (including some in our sector) AP Cymru has stayed true to its founding principles and continued to provide and expand its superb support to children. yowig people and families. despiie the challenging environment it finds itself in. It has increased the Peer Support Outreaeh programrne by over 6C86 on the previous yegr. Helping famllies going through diagn1$, delivered by stAff with lived experience. many of whom are neurodivergent or who have neurTrJivergent children. AP Cymru undertakes the following activities this year to achieve its purpose with the 459 familie registered with it currently (37 more than last year): EmpwaiD8 Youth Proiax Monthly sessions for Deur1Ver8eDt young people. This has expanded delivery by 2296, ensuring more young people could access smictured, strengths-based supporc at a a time when emotional well-being and identity development are increasin8ty compleL Cw and Cmpxny engagement meet ups helping 110 Parentslcarers. Delivery increased by 8.896 enabling more parent/carers to acc prompt. compassionate peer 5UPPOrt in a safe and understan(kn8 spa. Empolveri Pazent Pro8ramm& Delivery increased by 5096. Behind that growth are parents who are often exhausted. overwhelmed and Searching for clarity. This proarnMe continues to ensure that no parent feels they must navigate neurodiveTgence alone. ABk The Profe88ionth Worksbop8 grew by 7Th. This growth represents far more than statistiu. It refiecrs parents no longer waiting montbs for answers. faTnilies being able to ask the questions that keep them awake at night and children receiving help from adults who feel better infornwj and more confident. Bringing trusted professionals diiectly to families - at the righr tirne, in an accessible and Psychologically safe environment. This is still a core Strell of AP Cymru. Thne For Me Pa[enr/CarerWellbn8 Delivery increased by 14.396. Ivhile modest in numerical tetms, the impact is siAfiCant. More parents were given penni&%ion to pause. to reconnect with themselves beyond appiintments and advocacy and to regulate nerwous sysTrms that are often under prolonged stress. In f4mi]ies where the focus is rightty on the chil(L this project gelltly reminds parents- ou rnatr too". FwDily FunALtsviry Pmglxrnme provided 45 sessions (Parc Play. Mountain View Ranch, Create Caerphilly, Fun HQ The Meadows. Colliers Farn). etc) benefitting more than 255 children and their parentslcarers. AP Cymru's Famlly Acrivity Progratnme has developed by increasing our monthly sessions and intrcxluein8 our youth 8roup. This otFers or8anised events and workshops aimed at supporting neurodivergent children. young people and their families to piomote community engagement and support.
Short Bre&kB Pmjttt P4rther8hip). Through our valued partnership with Bluestone Reso we achieved a 47% increase in familie5 acce&8ing supp)rted short breaks. These breaks are not silnpty time away. They provide spgce for reconnection, shBred joy. and rest in an environment where families feel understTh)d and welcomed. For many families. traditional holidays are i[cceSs1b1e or overwhelming. This growth meant more carers could rest without guilt and more siblingg could build Positive shared nwnories. AP CU has also grown its Neuroliversity Training programme further on the previous year. Karen Mills and Sean Allen deliver CPD accredited training courses designed and developed by them through their lived experience. New training courses have been developed frir this year so that clients can now thoose the level ofability and understanding they wish to achieve. Feedback has been excellellt and this is an area AP C)rynrn wishes to expand to spread the skills across the business community. New clients for training include: rrvwalfj St John's CjIese Valley &e In addition. the charity has expanded its atteThdan and exposure at several events- either exhibiung, speaking• or ehairin& These include: The Early Yedrs Foundation The Mentsl Health and Wellbeing Show Policy Insight Wales Neurodiversity thnference Re8ional PartDershAps Board - Cardiff and the Vale Flylng Starts Cymrn. Annual G)nference The Senedd NHS Wales Conference This Iw significantly raised the profile of AP Cymrn aeross Wales and hJrtlLer afida. Initial signs are that there will be even more invif¢s next year.
The AP CYMN team use8 SOCi81 media to share infoTrnation and to help awareness about neurodiversity and the services the chariry provides. The headlines are that income has increased from £152.690 in the previous finatLcial yeor ro £253.184. The trustees noted that there was a £25.494 surplus in the yeaT. Wlth a £13.744 deficit in the previous year. AS at 30 March 2025 the chariry beld £65.964 of unrestricted funds (2025 .. £53,848) and £15,647 of rtstticted fud8 (2024 . £2.269). Despite the challenging environment charities in Wales find themselves in, AP Cymru is in a healthy posillon with the increase in training and income from donations and gTantL A summary report on the finances is available to view through Companies Hous& AP Cyrnru keeps its reserves to demonstrate that it is financially stable and to show its donors. fiders. and beneficiaries that it is nwuging the chall1S monies responsibly. The trustees do not feel there are uneerrainties about the charity continuing as a 80ing concern. This is based on previous yea£8 inere&se in reach and partly on the increased developrnent of the trainill8 side of the elwitls servAce& However, the trustees are askin8 for a robust foreeast and monitoring of ptential income to ensure the cbarity conunues growin8 but th no deficit for tUre years. AP Cymru operates as a dwitable comydny limited by guarantee. governed ty its Memorandum and Artic1¢9 of Associauon. iniually incorporated on 5 March 2012 amended in April 2019. The charity strive$ to appoint tnjstees with varying skill sets to support the CEO whilst enguring appropriate financial and constitutional governance. Existing ELRrd membeTh or other stakeholders may propos@ trustees. Tnee$ are chosen based on their ability and committnen¢ to neurodiversity. They underrake an induction proce&5 10 learn rnoie about the ¢PlS operations and governance.
Appointment is subject to an interviewwith the CEO and Chair of Trust. The Chair is appointed by the board. Following the appointment of new trustees and the new accountants last year tbe chatity has undertaken a major review and utxlate of the way it operates. We have now put in place the following actions: l. Comprehensive Tntee meeting minure8 to drt actions. income. activities. and i55ues month by rnontlL 2. The Trustees have askgj for more engagement with the IArger historical funders to move the chaLIry onto a more secure income profile. This will help to mitigate Y potential risks well before they become an issue for the dwlty. while helping to solidify the pipeline of income. 3. With the new accounranrs in Pla the trustees have over8een a move for our accounting onto a Xero accountin8 software to allow all transactioDS to be reeorded and documented. This is now helping the tru5ttts track iestricted alld unrestricted income: trdck invoices and give the trllses real time u[re$ of the c1w1$ financial pjsitior 4. The truttees are aware that succession planning is an issue for a small chariry like AP CymnL Consequendy. the trustees are drawiu8 up a report on the potentiat succession plan. S. Since the new accountants have been on they have undertaken a COllLPTehensive review of the chariWs financi8J position and have glven the tneeS advice on how to ensure the charity operates frorn a more srable base. Charity narnv. AP Cyinru- Creattng Opw)minities & Celebrating Difference Ltd Resisrered charity number: 1148010 Company Registration Number. 07976080 Charitys principaI address: 11 Glan y Llyn Industrial Estate, Cardiff Roa<L Taffs Well. CF15 7
Robert Fllth Rebecca Lewis.Chapman Chair of Trustees Trustee Trustee Trustee Trustee (Treasurer) Sam Gately Tracy KeaTDS Bankers CAF Bank Ltd. 25 Kings Hill Avenue, Kings Hill. West Mal]in& Kent, ME19 4JQ Independent Examiner Mr. J Burnett H(xige Bakshl. Chartered Accountants. Churchgate House. 3 Church Rd. Cardiff. CF14 2DX Despite the dlenging envirorllnent for cbaritAe8 in Wales, we are delighted to how AP CYMN hos once a8ain fulfilled its objigations to the neurodivergent community and 4)anded both the support and Services through the year. The Trustees wanr to thauk Karen Mills. the CEO. and her tsleoted and hard-working team for their dedication to the charitys cause. We look forward to seelng what new services, supprt and activities will develop in the oew year. Robert Firth Cbair of TnMee8 AP Cymru
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesldirectorsl mombors of Cnarity wae AP Cymru- Creating Opportunities & Celebrating Differen Ltd On accounts for the year ended 30 March 2025 Charity no.: 1148010 Company no.: 7976080 Set out on pages 9-22 (fflernber to Indtsde the page numbers of 8(Jdthon8& she8181 I report to thè charity trustees on my examination of the accounts of the Company for the year ended 301312025. Responsibllitie8 and basis of report As the charity's tnjstees of the Company (who are also the directors of tt company for the purposes of company law), you are responsible for the preparation of the accounts in accordan with the rèquirements of thé Companies Act 21)06 Iyhe 2006 Acr). Having satisfied myself that the accounts of the Company are not required to b8 audited for this year 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 {Yhe 2011 ACY,). In Carrying out my examination, I have followed the Directions given by the Charity Commission (under section 1445Xb) of the 2011 Act. Independent examinerfs statement The company's gross income exceeded £250,000 and l am qualffied to undertake the examination by being a qualified member of Institute of Chartered Accountants in England and Wales. I have completed my examination. I confim that no material matters have come to my attention. ¢)ther than that disclosed below, which gives me cause to believ8 that: ' accounting records were not kept in accordance with section 386 of the Companies Act 2006., or • the accounts do not accord with such records,. or the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a 'true and fairf view which is not a matter considered as part of an independent examination; or .the accounts have not been prepared in accordan¢e with the Charities SORP (FRS102). IER October 2018
I have no concems and have come acyoss no other matters in connection with the exarnination to which attention should be drawn in this report in order to enablè a proper undérstanding of the accounts to be reached. Please delete the words in the brackets il they do not apply. Signed: Date: 26. 3. ZOZ6 Name: James Burnett R8l&vant professional qualification{s) or body (if any): ACA ACCA Address: Churchgate Hous8 3 Churth Road Whitchurch Cardiff CF14 2DX Section B Disclosure Only wmplgte if the examiner needs to highlight material matters of concem (see CC32, Independent examination of charity accounts.. directrons and guidance for examiners). Give hero brief details of any items that the examinerwishes to dlsclose. IER October 2018
AP CYMRU- CREATING OPPORTUNITI IMITED BY GUARANTEE STATEMENT O FINANCIAL in •nditurè a R THE YEA ELEBRATING DIFFERENCE L Funds Fund• 2024 INCOME 110,002 110,Q02 93.325 Ch8ritsble aclSvilies 19,482 121623 143.105 59,299 Irwestmen18 Tot•1 Incom• 129,561 123,623 253.184 152.&JO EXPENDrruRE Chadt8tle activltie5 114945 110245 Y25,190 164.465 1500 1500 2.(KJO TO1 •xp•ndlturn 117M45 110345 227.690 166.465 Net In¢om? l {•xp•ndlturn) 12.116 13.378 25,494 (13.775) RKonclllatlon of funds Total brThwht tOffjrd 31 March 2024 51848 2269 56,117 69,892 Total fijnds carried forward 30 Marth 21725 64964 15.647 81.611 56.117 An OMe and expendiknre account has not been produced as the Ststement of Financfal Athtles represents all the Incom¢ & expendture of th6 Chaity. All income and expen(thture darive from conttnuing acllvlles. The ststement of knn¢i81 ¥tMtle8 also complies with the reWIrem ts an In¢ome aTrJ expen¢Jluro a(Unt un(lerlhe Companles Act 2006. The notes fom part of thesa financial statements.
AP YAIRU . CREATING O UMITED BY ARAN RTVNITIES & CELEB FFERENCE LTD Charlty number: 1148010 Company number. 7976080 SHEET 30 MAR 2025 2024 Notes FIXED ASSErs: Tangible assets 10 2,378 CURRENT ASSETS: 11 13,941 102 925 116.886 1,900 75.436 77,336 Cash al bank CREDITORS: Amounts falling due wtthin one year 12 NET CURRENT ASSErs.. 79 TOTAL ASSETS LESS CURREhlT LIABILMES: 81,611 56,117 FUNDS: Unreslricled fu. Re$trfctI fuTh 2.269 NEf ASSErs 14 81,611 56.117 These financ481 statements have been prèpared in e£cordance the prowsions eppllcable to c(Jmp1es subject lo the Small MpaNeS regime. The fin4181 ststgments approved by the Board of Trustogs and authLYlsed for issue on 25 MarGh 2026 and lis behalf ty. Trustee Robert Fi The notes fom port of those finandaj statements. 10
AP CYMRU- CREATING OPPORTUNMES & CELEBRATING DIFFERENCE LTD UMrrED BY G ARANTEE NOTES T E FINANCIAL STATEMENTS FOR THE YEAR E DÉD 30 MARCH 2026 ACCOUNTING POUCIES Charlty Informatlon AP CYMTU . CraatiThJ Opportunlltes & Celebratlng Differ Ltd is 8 privalg company limited by guarantee irworated In England aThJ Wales. Th& registered office is UTht 11, Glan Y Ltyn Industria Estste. Taffs Well. CF15 7JD. 1.1 Accountlng conv•non The financial statements havg been prepared in aco)rdanc8 the tharitys Memorandum WKI ACleS of ASSOation. the Companies Act 2006, the Charfties Act 2011 aryl -ACuntsng and Reporting by Charities: Ststement of Rmmended Practice appllcable tg charltles preparing thr accounts in accordance the Financlal RePorng Stsndard applicable in the UK and Republic of Ireland IFRS 1021" (as amended for accounting peAods commenclng from 1 January 2019}. The charity is a pul1¢ B8n8fll as defined by FRS 102. The ffin8ncial statements have been prepared under tho hlslc¥lcal cost CVenI10n. The principal actounting pollcie5 adop1 are out beiow. The policies have been applied cM¥istenty throughoul the year and in the precedirKJ The presentation currency Of finan¢ial stslements Is ts PouTrJ Stèrting (£) 1.2 Golng Con¢wn Th8se accounts have been prepwJ on a grAng ccncem basis thich assumes that the tharity will contlnue in operational exlstsnce for the foreseeable future. trustees have prepared forecasts for the next tsvo years. The trnstees believe that these forecasts are based on realistic Incorn8 assumptions and are conffid8nl that the tharity wll continug to be able to meet its liabilities as they fell due. The tharity has considered the Impact of r1 receiving the sam6 levgl of fiJnding as In the past and has factored these assumptions into tts cash fktsv forecasts and believe the charity will be the to conlnue in opwation for the foreseeable future, altat in a slgnificandy reduced manner. Al the time of aF)prOvW the finaroal statements, the trustees have a reasonable exp6¢tstion that the Charity will h8V6 adequate resources lo Gontinue in operational existence for the foreseeable future. The trustees have reWed Ihg reserves polity which suppwts the lontrienn bjslness plan of the Cttaiity. The trust88s continug lo adopt tha gc4ng concem basis in preparing th6 finandal 11
AP CYIJJRU- CREATING OPPORTUNMES & CELEBRATING DIFFERENCE LTD LIMITED BY GUARANTEE R THE YEAR ENDED MARCH 2025 1.3 Slgnlftcant Judg•m•nts and Estlmate In the Brf)Iic8tlon of the charftys accX)urJ pollcies. which 8ra dos(¥ibed in note 1. marHgement is fwIred lo make judgements, m83 assumptions abo th& carrying values of assots and liabilltles that are not readlty apparent from other sources. The estimate5 and undedyng assumplons are based on hlstorlcal experience and othgr factors that are con8idered to be relevant. Aciu81 SuIts may differ from these ests'males. Impairment of debtors. The charity makes an estimate of the recoverydbFe value of trade and othèr debtors. When assessing impaimenl of trade debt0. mon8g8menl con8lders f8Gtors induding the current credit raJng of the dgblor, aging Profile of the debtor as well as hisknrtcal expertence. The estimat8s undwlwng assumptlorts are rev1th on an ongoing basis. Rewsions to accountiNJ e81imates are recognised In the period in thich Ihe esb'male is revised if the revision aflects tY that period, or in the wlod of the revislon and luture perIc6 if the revisi( affe(ts both current and future pericJs. Impalnnent 9fdebtS The charity makes an estlmatè of the reo)ver8ble value of trade and other debtors. When assessing imp8irment of d8btQTS. the Tnjstees considers factors induoliThJ the wrrent uadlt ralirrfJ of the debtor. agelng t00 (rf thè dèbtor gs as historical expwience. 1.4 Incoming r*our8 IrKome is recogniwl vthen the charity h8s enlillgm8nt to thg funds. any perlcmance conditions attacw to item{s} ol income h8ve been met, It is wob8tla that the income wll be received and the amount can be measured reliably. Income from govgrnmenl and olher grdnts. whether '¢apilal' grants or 'revenue' tyants. is rwnised when the tharity has enliuement lo the fvnds, any perfomiance conditions ettthed to the granls have boen met, it is probable that the income wll be recdv&J and the amount can be measured reliably and 15 r¥)1 deferr&l. Donollon8 ats recognlsed there is enlltlomenl, cgrtalnty of receipt aThJ the emounl can be measured wilh suffiuent reliabllity. 12
AP CYMRU - CREATING OPPORTUNrnES & CELEBRATING DIFFERENCE LTD IN OR THE YEAR ENDED 30 MARCH 2025 In¢omlng re8ourc•s (Coniinued) 1.5 Donated s•r¥I$ and facllltle• tkjnated professional services and dated facilities arg reGognlsed as inccrfne vthen Ihe charity has ¢cmtrol over the item. any n(rItionS associated th the donated Item have been met, the receipt of economic b1t from the use ty thg charlty of the item is probable arKI that economlc benefll can b8 measured reliabiy. In 2¢¢ordance the Charitl8s SORP (FRS 102), the general volunteer time of the Fri8nd8 is recognlsed and refer to Ihe truÈtees' w)nual report for moro infom)ation atJJl their conlribulion. On receipt, donated professi¢)nal seJvice$ and donated facilitie5 are rec¥KJni5od on the basls of the value of tho gift to thg charity thlch is the amount the charity wyjukl have been wlling to pay to obtain servi$ or fa¢Flibes ol equivalent economic benefrt on the open market," a correspondlng amount 1$ then relwnlsed in expenditure In the peric¥J of receipt. 1.6 R•sources •xpend8d Expenditure is recognlsed once thare is a legal or construcdve obligation to maké a payTrent lo a thlrd paty. it Is I0bae that the setement will be requlred arKI thg amount of the obligation can be measured feliably. Eyndlture is da88ified und8r the follov•iThJ adivity heading& Charltable expendiluye c£mwises those costs Inojrred by the charlty In the del of its 8ctivlUe8 and services for Its beneflaTies. It inGILKles both c051s Ihat can be allocatsd direcuy to such activilies and those costs of an iNJirect natyre rwpssary to support them. Govomance Sts include those costs assocFalèd with meeling ccytstitutional and statutory requlrements of the ¢th8rity and Include the audit fee and $ts linkod to the straleglc management ol the ¢8rity. Support costs Ir1 central functtons and have been allocaled lo activlty c08ts category on a basi5 ccThistenl wth the use of resourees. The bases on which suppryt Costs have been allocated are sgt out in thg rths All Gosts all all¢)cated betsn exp¢rK1iro catewries on a ba$ designated to rellect the use of the resource. Costs relating to a particular lIVIty allocat&J dire¢ty,' others are apportioned on an appwigte basis. Expenditure is reported gross dua to the tharfty not b8ing VAT registered. 13
AP CYMRU - CREATING OPPORTUNMES & CELEBRATING DIFFERENCE LTD LIMITED BY GUARANTEE NOTES TO THE INANCIAL STATEME FOR THE YEAR ENDED 30 MAR 1.7 Fund accounting General funds 8r8 unrestricted funds which are availabfe for us& at the dlscretron of Trustees in furtherance of Ihe general obiecknves of the Chartty and have not been desl9nated for other pwposos. RestsiGted funds are fvnd5 tst are to be used In accordance wlth SFecthc restdcllor imposed by donots or thal have bean raised by the Charity for particular purposes. The cost of raising arKI adminlstering such funds are charged against the sp9cific fund. The aim and usg of eh restricted fund is sel out Sn note 13 of the Ilnancial ststements. IA T8nglble fIX assets Tanglble fixetl assets held for the chartvs own use are 8tabJ 8t cost less 8ccumulated depredatlon arKI acMUlated Impaimienl losses. Depwialion Is proed al the ftlIng #nnual raleg calculated to wite off the of fixed assets. less thelr estimated rriduol value. over their expectod useful lives: Compuler equiFrfnent 33% on cost At éach balance sheet date. the thwity reviews the carrylng amount of its tangible Ilx&J assets lo delemlne tsre is any indicatlon Ihat any items have suffered Impaimienl loss. If any such indication exists. the recoverable amount of gn ass is eslmaknj in order to detemiine extsnt of the Impaimienl loss, W ary. Where il is not possible to estimate the recoverable amount of tr* asset, the Charity estimates the rets)vgrable amount of the cosh-9eneraty unit to vthich the asset belonos. 1.9 Taxatlon As a charity. AP Cymru - Creatsng Opportunitit95 & Celewng Difference Ltd Is exempt from tax on income and gains falling wilhln se¢ticn 478 of the Taxes Act 2010 and section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitabje objects only. No tax charges have arisen in the charity. 14
AP CYMRU - CREATING OPPORTUNITIES & CELEBRATING DIFFERENce LTD LIMITED BY GUARANTEE TES TO TH INANCI STATEMENTS FOR THE YEAR ENDED 30 MARCH 2 25 1.1 Cash and Cash equtvalents Cash 8nd cash equiv81ents are basic fmrKial instfum8nls 8nd indude ca8h In hand ba 1.11 Flnandal Instrumentg The charity has elected to apply tho provisions of Soclion 11 Taslc Finandal InstnJments-. nancial instruments are recognis8d wthen the charfty becomes paty to the contr8Ctual provisions of the instrument. Flnancial assets are liabilities are offset. with th8 net amounts preserrtad in the fift8181 ststements, when therg is a 18galty enfLYcwble right to set off the recognised 0nts and there is an intention to selue on e net basis or to reallse the asset and setue the liability simultaneously. 1.12 8aslc flnan¢lal as8•ts 8asic finar101 assets, which indude pr6paYnW, other debtors. #nd cash and bank balan¢es, are InallY me8sured at Iransactlon wiGe including transaction oosts arKI are subsequenty (zffled at amortised cost using the effective interest Methl unless the arrangement constitutes a financAng transaction, where the financial asset Is measure(l at th& present valuo of Ihe fubse receipts di$count¢d al a mathot rate of interest. 1.13 Basic Ilnancial Ilabllltlès Bask financ4al liabjlllies. including trade and olher cre(rrtors. are inllially rwnised at transaction pric6 unless the arrangement constittrtes a financial tronsacllon. wherè thè debt instrument is measured al Ihe wesent value of the fulure payfflen15 discounted at 8 mathet rate of interest. instruments are subsequenty carried al amorU8ed cost. u*ng the effedve intrnt rale melhod. Trade ItorS are OblitionS to pay for goods or services that have been aGqulred in Ihe ordinary course of operalon$ from 8upplSers. Amounts dassffied as cutr8nl liabili118s if payment is due thin one year or less. If not, tsy are presented as non-currenl liabilits. Trade (Teditrxs are recognlsed inllially al transaction Pr1 and subsequenuy measured at amortised cost uslng the eff8Gtive interest melhod. 1.14 Inv••tment InconY4 Investment in¢ome18 Snduded r1vable. 1.15 Op•ratlng lew commltments Rentals paid undar oper8tlng leases ara charged to the Inme & expendiknre ac¢ounl in equal amounts overthe pericmts ofthe le859S. 1.16 Glfts In Klnd Gifts in klnd are valued at the invdce value for th& service received. 15
AP CYMRU - CREATING OPPORTUNITIES & CELEBRATING DIFFERENCE LTD ITED BY GUARAKfEE 140TES TO THE FINAN STATEMENTS FOR THE YEAR ENDED 30 MA H 202S 1.17 Tlfer Botween Funds Whilsl the charlty seeks to obtaln sufficient funds to ensure each project is seif-sustainirwJ this is not 81w8yS WSSit4e and a rx)rtion of the Gore funds have to be opplled to ensu that the prc4ects can continuè. The application of ¥8 funds to supp)rt tha projgcts Is refiected by the transfers from unrestricted to restricted fvnds. Funds transfers also relate to projects th8t have ended and the charity has no expectsuon that thè grants should be repaid to the funders. 1.18 Voluntoors The value of the seNlces promded by volunteers Is not incorporated Into these finandal ststements. Further detsils of their eontributton 15 provided In note 2 to these finanaal stslements and in the trustees, re{rt 1.19 Impairm•nt Assets not measu al value are revied for any IrKli&ition that the asset may be Impw¢d at eath balance sheet date. If such Indi110n exists, ts recoverable amtyjnt of Ihe asset, or th8 assets cash pneraling unit is estimated and compared to Ihe carrylng amount. Where caffying amount exceeds its recoversble amounL an impaimient loss is recogniseA In profft or loss unless th8 a88et is carried #t a revaluod amounl Ithera the impalrment loss Is a ravaluation decrease. 12 Government grnnts Govemment grarts are recognised at the lalr value of the asset receN&J or receivable then Ihgre is a reas¢th 8rance that the grant condlors V•ill be mel and the grants will be re1Ved. A grant th81 sp&Sfie8 perfom7arte ndItionS aro recogniwj as IrMe vn the perfnan conditi8 are meL Where a grant does not Specify performance condltions il is recognlsed in income th the proceed$ are r1Ved or receivable. A gr8nt re¢elved before the recowili criteria are satlsfied is rÈcognis8d dofgrrwj income. 121 Employ90 bon•ffts The cost of any unused hcllday tItInt is cOgnised in th8 wiod In ¥41ich Ihe employee's serM¢e5 are recelved. Twminatlr beneffts are recognised immedialoty as an expnse Wh Ihe charity is demonstrably commltled to temiinat• the employment of an eM0Ye8 or to prowde teminalion tnefits. 2 INCOMING RESOURCES FROM GeNERATED FUNDS Don tlons an Vnrestrl¢t•d R•strl¢t fund• fund• Total 2024 DOneon$, membershlp glfts Tr8ining inwme 71535 71535 81,491 37A67 37,467 11.834 110,002 110,002 93,325 The charify benefits greaty from the Involvoment and enlknlasc 5UPPOrt of its m8ny volunteèrs. details of thlch 8r¢ given In our annu81 rert In rdance th FRS 102 and the Chathies SORP IFRS 102). the ttoncthlc ntrIbutiOn of general volunteers is not regnfjsed in the 16
AP CYMRV- CREATING OPPQRTUNITIES & CELEBRATING DIFFERENCE LTD UMITED BY GUARANTEE ENDED MAR 3 INCOMING RESOURCES FROM CHARrrABLE ACTIVITIES 2025 2024 Grants Wellbging programmes and experience sesslons R1 income 127.623 12.682 52.999 6,300 4 In¥e8lm•nt8 Unrgslrlctod fund8 Unrestricted funds 2024 InteTe8t receivablo S ANALYSIS OF CHARITABLE ACTMTIES 2025 2024 Employment. Vdunteer & Con*nCY costs Bank charges Establishment costs Office expenses Printing p)stag8 and staknry Subscp0nS and donations Accountancy aThl taxatitxt a¢fvice Charitsble actlvlties and Events Depreclalic 80074 328 25,323 610 1292 870 0.762 108.917 214 225,190 99,322 387 25,995 952 2,49 2,117 3.400 29,798 164.465 2025 2024 IrKlependent Examlnars feration 2.500 2,000 2,000 17
AP CYMRU- CREATING OPPORTUNMES & CE LIM BYG OTES TO T FINANCIAL TATEMEpir YEAR ENDED 30 MAR H20 EBRATING DIFFERENCE LTD 7 TRUSTEES The trustees of the charfty were pald or recelved any other benefits from employment wlh the charity. No trustee was raimbursed expenses dIng the year {2024'. £nil}. No chgrity trustee receIvj payment fw wofessional or other seryices suppll8d to ts thwity (2024.. £nill. 8 EIAPLOYEES The a¥w number ofemkloyees analysed by funclion was." 2025 NuMr 2024 Numb Direct charitable expgrKlittJre and Management a1 administrab'on Total EMPLOYMENT CO8T8 2025 2024 Wages. salaries sooal socurity costs 81W4 68,340 61J34 The number of employees whosg annu81 remunerati( was more than £60.OC(J. 2025 number 2024 number £60,000-£65,CX)O £65,000-£70,000 Key man8g•ment pw¥onn•l The key management personnel of tho charity. comprfse the Chief Executive Officer NP Cyinru - Creatlng Opportunities & Celebrating Mer8nGe Llmited. The total em0ye8 of ts key managernent personnel of Ihe Tnjst £81.334 {2024.' £68,340). 9 NEf OUTGOING RESOURCES FOR THE FINANCIAL YEAR The operating stwus (2024 '. d8fi¢it) Is slated after charglng: 2025 2024 Indepent reviewfee AllntanCY and taxation adce 2,000 3.400 18
AP CYMRU- CREATING OPPORTUNMES & CELEBRATING DIFFERENCE LTD LIMED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR ENDED 30 P•lARCH 2 10 TANGIBLE FIXED ASSErs Com ul COST: At 31 March 2024 Addltions At 30 March 2025 1.800 DEPRECIATION: At 31 March 2024 Charge for year AI 30 Mwth 2025 1.800 214 NET BOOK VALUE: At 30 March 2025 At 30 Marth 2024 11 DEBTORS: AMOUNTS FALUNG DUEWITHIN ONE YEAR Income receivabte Prepayments Loan 2025 2024 014 1,900 13,941 1.900 1.900 12 CREDITORS: AMOUNTS FAWNG DUE WITHIN ONE YEAR Accounts payable Deferred income Other tsxes and national insurance Accruals 2024 4,583 19.900 1.574 6,99) 14.229 Balance brought fmrd Income recolved in th8 year Released lo income Balance Carr1 forward 19.900 19.900 Income is r¢cognised when th8 ch8rity has met the condition5 of the granL Urtil those conthtions are met Income18 deferred. 19
AP CYMRU- CREATING OPPORTUNMES & CELEBRATING DIFFERENCE LTD LIMITED BY GUARANTEE FOR TH YEAR ENDED 30 AIARCH 2026 13 RESTRICTED FUNDS income fvnds of the charity indude restricled funds comprising the fdl(Mlng uneXded balances of donations and grants hdd rm trust for specific purp08as: Balancè In• Expens08 Balan 31.3.24 30.3.25 Global Make Somg Nc4se Grant Brldgend County Socyal Isolatton Grant C3SC Arnser Prcqramme Unpald C8reT5 Grant C3SC Amser PrcrfJramme Unpaid Carers Gr8nl C3SC Amser Programme Short Breoks Grant rime For Me Pro9r8mme Gr8rit Community Found8tm Walfys Cost lif Living Support Grant Police and Crime Commissioner for south W8189 Grant Gi8morgan Voluntary Services knbtioner Support Grant Rhondda Cynon Taf Muttipty Programme Support for DyscalculialDyslexta Grant Rhondda Cyn¢!n Taf Cwncll Short Breaks Grant Rhondda Cynon Taf Council Intérlink Wintsr Small Grant 1.519 7S) 1.519 750 12,735 20,290 19.315 4.200 12.735 20.2 19,315 2,819 2,013 8,801 8.801 3,000 13.200 33250 4.1tXI 32.716 9.100 1,000 1,000 2.269 123,623 110,245 15,647 Global Make Somo Noise Grant fun1 the redesign arvj implem8ntstion of the new website for AP Cymru. The devglowent focus. Is bring the Ch8Tity webslts in line wth current technology & using WIX, as the doveloFMnent tool. 8rklgend County Soclal Isolatlon Grnnt wovides peer supwrt for famThes providlng 8 sense of understanding. empathy, and a Sh8d experience. to creato a safe spa¢9 wthere Ihey can openly share thelr thoughts, feelings. arKI concems fear of jLKJgmgnt C3SC Am80r Programmo Unpald Car•rs Grnnt - This fuN1ing all0*d us to V•id8n our support programme, irthasing the opportunths. vhden varroty and wovide support and plannlng as well os empowerlng parents l¢arers lo make strOnPOSitive Chri for themsefvos. This programme focused on families from Cardiff & Th? Vale aThl was supported by Cardff & Ve Regi(Thl ptrrShip Board. C3SC Ams•r Programm• Unpald Carnr8 Grant enaEl8d shcrt breaks to be fOSe lo Empcy8rin9 Neurodlvorgenl Youth Opportunitles Programm6 IENDYOP) on individuals & familie5 that reslde within Caréiff & The Valo as thi¥ area is the highest percentage of neurodlvergent iThJividu8ls & their 8llPPOrt units that supp
AP CYMRU - CREATING OPPORTUNMES & CELEBRATING DIFFERENCE LTD LIMITED BY GUARANTEE FOR THE YEAR ENDED O MARCH 2025 C3SC Am$or Programme Short BrkS Grant was built on feedback from famllies and indlvidual$ and focused heavily on supportiny female, lone parents and mothers of neurodivergent childrt only. Th• Time for Mo. project is a dedlcated Infllatfve fN p8rents and carers of neurodivergent thildren, providing a space for them lo re18x and enjoy tivItIeS when their children a not present. Thos woiect aims to 5UPPOrt parents who may have lost their pett support during or followThJ their childs diagrK)sis, offering a triendly and suPrve environment. Communlty Foundatlon Walos Cost of Llvlng Support Grant provides Sup for families as Ihey navigate the Diagnosis Pathway towards NgUT(MJevelownental Pathway Assessments. Pollce and Crlmo CommlssloMr for sOh Wales Grant is to educate and increase yourKJ Feople's understanding of their autlstic expellerKg aNJ enc4Jurage Ihem to share how they experlence their autism with safe adults. Enccwraging the young people to understand themselves more. feel empowered and confident to be abl8 to sew-advocale as Ihey move through life and thus achieving their full potental. Glamorgan Volunto•r S•rvico$ {GVS) Prtttlonor Support Grant w0deS 121 exploratory sessions that are now part of our core processes and 8 re811y impwtanl element for parants, especially those that may have been experiencing the long delay In diagnosis waillng lists or school challenges or any olher thallenge that has grown Sir have started their neurodiversity journey and wheraver they may ba on thatjouméy. RCT Multlply Progr8mm• Support programme F8 aimed al helpillg lUIts agad 1 im[0Ve their confidence wth numbers in everyday life. It offers easy access to a wde range of free Crse$ designed to improve yow confidence with numbers. RCT- Short Broaks Grant bjnded by Welsh Govemmen( the Short Breaks Schgme 18 a rw inloative to 8UPPOrt unpald cÈr8rs of all ages in Wales to tako o break frcn their cadng rolé. RCT- Intorllnk Wlntgr Small Gr•nt fiJnd proj•cts that show strong communlty Invofvement 8fKI 1P bring people, communities and grou togelher. These grants are supported ty Ripple Energy Ihrough funds generated from the Graig Fatha Wind fami. 14 ANALYSIS OF NEfASSETS BETWEEN FUNDS iknr881thc Re8InC T¢tal unIrt¢1fjd Rests1 Td81 Fund5 Fmds Funds 2024 2024 2024 TaryJibl8 fd •98•ts 2J78 2,378 Net rnnt8ts Tota n•tas86ts 63,586 15,647 15,641 79.233 6t,611 53N8 53,848 2269 2.269 58,117 56,117 21
AP CYMRU- CREATING OPPORTUNITIES & CELEBRATING DIFFERENCE LTD LIMITED BY GUAREE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 MARCH 2025 15 UABILrrY OF MEMBERS The Ilabilty of the members Is Ilmited lo a Sum nol exe¢eding £10, beirvJ the amount that each member uThJertakes lo contribute to the assets of tho charity in the event of it being wound up while , she or it is a member or within one after he, she or it ceases to be a member. 16 RELATED PARTY DISCLOSURES During the ar tho charmy reRived sub let rent of £2.8(KJ (2024 . £6.300), from a prop* oocupigd by the charty. from the son of the CEO. 17 LEASING AGREEMEKrs At 30 March 2025, thè thaity had tolal commilment5 under nonwcance1la0 operatiThJ leases over the remainlng lrfe of those l&qses of £4,524.