2025-05-31-accounts - Llyfrgell Gymunedol Cei Newydd/new Quay Community Library

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Llyfrgell Gymunedol Cei Newydd/New Quay Community Library

Report of the trustees for the period ending 31 May 2025

The Trustees of New Quay Community Library present their annual report and audited accounts for the period ended 31 May 2025 and confirm they comply with the requirements of the Charities Act 2011, the trust deed and the Charities SORP (FRS 102) .

OUR AIMS

The Library was registered as a Charity by the Charity Commissioners for England and Wales on 16[th] October 2015 and operates under our Constitution dated 1st September 2015.

OUR OBJECTIVES

To advance the education of the public in New Quay and its surrounding area by the provision of a lending library.
The provision of facilities for the benefit of the inhabitants of New Quay and the surrounding area for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances; or for the public at large in the interests of social welfare and with the object of improving the condition of life of the said inhabitants.

REVIEW OF ACTIVITIES AND ACHIEVEMENTS

New Quay Community Library runs the library service, using the Wales Wide IT system, for the benefit of the local community. Updated use of Spydus software with training provided by Ceredigion Library Services on 21st January 2025. All volunteers trained on the new system.

Financial support is provided by New Quay Town Council for the electricity costs of the existing services. The Trustees are responsible for securing funding for any new services or initiatives they wish to introduce. Assistance is also provided by Ceredigion County Council. The Trustees are also responsible for the management and administration of the finances of New Quay Community Library.

The Library currently has 323 members (355 in 2024) of which 50 are under 16 (49 in 2024). The fall in total members will be an issue that we look to address in the coming year, through increasing advertising of the library in the local area. This includes the use of social media platform Facebook as we currently have 595 followers.

FUTURE PLANS

The focus will be on increasing the number of people using the library, through increased advertisement in the community. Advertisement will be in the form of social media content, posters in high traffic areas e.g. local shop, outside the

community hub. We will also look to promote the library through existing local groups e.g. New Quay Beavers and nursery.

OUR FINANCES

The financial statements show reserves of £1,856, of which £1,174 are restricted funds, £636 of which can be used for the benefit of the users to the service. The Charity also has £682 which is an unrestricted reserve.

As a Charity we are entitled to 100% relief on our Business Rates.

ACCESS POLICY

The Library facilities are open to anyone who lives in Ceredigion. The new location is accessible to all, having parking right outside and disabled access to the building.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Constitution allows for 3 – 6 members for the Board of Trustees. The Board currently consists of 4 members. The Trustees are responsible for the overall management and control of the Library. The day to day management is undertaken by the voluntary Library Co-ordinator, and the Library is run by a group of Volunteers.

All trustees give their time freely and no remuneration or expenses were paid in the year.

CHARITY TRUSTEES

The Charity Trustees of NEW QUAY COMMUNITY LIBRARY are appointed by the existing Board of Trustees.

The current Trustees are:

Sharon Evans Chair Marine Spackman Secretary Appointed by Volunteers Marine Spackman Treasurer Appointed by Volunteers Bethan Jones Trustee Appointed by Volunteers Julian Evans Trustee Appointed by New Quay Town Council

Llyfrgell Gymunedol Cei Newydd/New Quay Community Library Charity Number 1164011

New Quay Memorial Hall Towyn Road New Quay SA45 9QQ

Former address.. Uplands Square New Quay SA45 gQH

	116401 01-Jun-24 31-May-25 CC17a Llyfrgell Gymunedol Cei Newydd/New Quay Community Library Annual accounts for the period	116401 01-Jun-24 31-May-25 CC17a Llyfrgell Gymunedol Cei Newydd/New Quay Community Library Annual accounts for the period
Section A Stateme	nt of fi	nancial activities
Recommended categories by activity Note Incoming resources (Note 3) Incoming resources from generated funds Voluntary income S01 Activities for generating funds S02 Investment income S03 Incoming resources from charitable activities S04 Other incoming resources S05 S06 Resources expended (Notes 4-8) Costs of Generating Funds Costs of generating voluntary income S07 Fundraising trading costs S08 Investment management costs S09 Charitable activities S10 Governance costs S11 Other resources expended S12 S13 S14 S15 S16 S17 S18 S19 S20 S21 *Total funds carried forward* Total funds brought forward *Net movement in funds* *Net incoming/(outgoing)* *resources before transfers* Gains and losses on investment assets Gains and losses on revaluation of fixed assets for the charity’s own use Other recognised gains/(losses) *Net incoming/(outgoing)* *resources before other* *recognised gains/(losses)* Gross transfers between funds *Total resources expended* *Total incoming resources*		Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05 - - - - - 141 - 141 209 - - - - - - - - - - - - - - - - - - - -
		141 - - 141 209
		- - - - - 174 25 - 199 202 - - - - - - - - - - - - - - - - - - - - -
		174 25 - 199 202 33 - 25 - - 58 - 115
		- - -
		33 - 25 - - 58 - 115
		- - - - - - - - - -
		33 - 25 - - 58 - 115
		715 1,199 - 2,022 2,022
		682 1,174 - 1,856 2,009

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Section B Balance sheet

Unrestricted funds £ F01 - - -	Restricted income funds £ F02 - - -	Endowment funds 31/05/2025 F03 - - -	Total this year Total last year 31/05/2025 £ F04 F05 - - - - - -
-	-	-	- -
- - - 682	- - - 1,174	- - - -
			- - - - - - 1,856 2,004
682	1,174	-	1,856 2,004
			- 91
-	-	-

682	1,174	-	1,856 1,913

682	1,174	-	1,856 1,913
			- - - -
- -	- -	- -

682	1,174	-	1,856 1,913
682 -	1,174	-	682 830 - - 1,174 1,198 - -
682	1,174	-	1,856 2,028
Signature		Print	Date of approval Name

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Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

• and with*  Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE);

and with the Charities Act.

[** except for the following].

Give details in this box if a different standard has been followed.

-Tick as appropriate:

 if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;

 if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick “Financial Reporting Standards for Smaller Enterprises (FRSSE)”.

** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year (§ except for the following).

Give details in this box of any material changes that have been made.

§ if no changes have been made to accounting policies then delete these words.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years (§§ except for the following).

Give details in this box of any material changes that have been made.

§§ if no changes have been made to accounts for previous periods then delete these words.

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Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES
Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	 the charity becomes entitled to the resources;
	 the trustees are virtually certain they will receive the resources; and
	 the monetary value can be measured with sufficient reliability.
Incoming resources with	Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure	the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional
	entitlement to the resources.
Tax reclaims on donations	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
and gifts	which they relate.
Contractual income and	This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
	distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming resources when
	receivable.
Donated services and	These are only included in incoming resources (with an equivalent amount in resources
facilities	expended) where the benefit to the charity is reasonably quantifiable, measurable and
	material_._The value placed on these resources is the estimated value to the charity of the
	service or facility received.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and losses	This includes any gain or loss on the sale of investments and any gain or loss resulting from
	revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing the
	charity to pay out resources.
Governance costs	Include costs of the preparation and examination of statutory accounts, the costs of trustee
	meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of service
conditions	or output to be provided, such grants are only recognised in the SoFA once the recipient of the
	grant has provided the specified service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are
performance conditions	no conditions to be met relating to the grant which remain in the control of the charity.
Support Costs	Support costs include central functions and have been allocated to activity cost categories on
	a basis consistent with the use of resources, eg allocating property costs by floor areas, or per
	capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500.
by charity	They are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year
	end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.
POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

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Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

Activities for generating funds Investment income Incoming resources from charitable activities Voluntary income	Donations/Quiz Total Total Total Total Analysis	This year Last year £ £ 141 118 - - - - - - -
		141 118
		- - - - - - - - - -
		- -
		- - - - - - - - - -
		- -
		- - - - - - - - - -
		- -

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Section C	Notes to the accounts	(cont)
Investment management costs Note 4 Analysis Resources expended may be f Costs of generating voluntary income Fundraising trading costs Charitable activities Governance costs	Noticeboard of resources expended urther analysed if this would help the reader of the a Laptop leads Total Analysis Covid Recovery Grant Total Miscellaneous Total Total Total None - Trustees prepare and print reports at home	This year Last year £ £ - - 25 - 140 174 62 - - ccounts.
		199 202
		- - - - - - - - - -
		- -
		- - - - - -
		- -
		- - - - - - - - - -
		- -
		- - - - - -
		- -

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Section C Notes to the accounts (cont)

Note 5 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

----- Start of picture text -----
Fundraising activity Charitable Activity Governance Activity Total Cost
Support cost type £ £ £ £
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
Total - - - -
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Note 6 Details of certain items of expenditure

6.1 Trustee expenses

Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).

		This year			Last year
			0
Number of trustees who were paid expenses
Nature of the expenses
Total amount paid	£			£
6.2 Fees for examination or audit of the accounts
*Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by*
*your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).*
		This year			Last year
		£			£
Independent examiner’s or auditors' fees for reporting on the accounts
			0
Other fees (for example: advice, consultancy, accountancy services) paid
to the independent examiner or auditor

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Section C Notes to the accounts (cont)
Note 7 Paid employees
Please complete this note if the charity has any employees.
7.1 Staff Costs
This year Last year
£ £
Gross wages, salaries and benefits in kind N/A -
Employer’s National Insurance costs - -
Pension costs - -
Total staff costs - -
7.2 Average number of full-time equivalent employees in the year This year Last year
Number Number
The parts of the charity in which the employees work Fundraising - -
Charitable Activities - -
Governance - -
Other - -
Total - -
7.3 Defined contribution pension scheme
Please complete if a defined contribution pension scheme is operated.
Brief details of the scheme
This year Last year
£ £
The costs of the scheme to the charity for the year
The amount of any contributions outstanding at the year end
The amount of any contributions prepaid at the year end
----- End of picture text -----

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 8 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

8.1 Total value of grants

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Gra
nts
to
insti
tuti
ons Grants to individuals
Tota
l
amo
unt
Purpose for which grants made £ Total amount £
- -
- -
- -
-
-
-
-
-
-
Total - -
----- End of picture text -----

8.1 Grantmaking costs

If the charity’s accounts are prepared on the “activity basis” please give details of any support cost associated with grantmaking. Please enter “Nil” if the charity does not identify and/or allocate support costs.

Support costs of grantmaking £

8.3 Grants made to institutions

If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.

Names of institutions *Total grants to institutions* Purpose	Total amount of grants paid £ - - - - - - - - - -
	-

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Section C Notes to the accounts (cont)

Note 9 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

9.1 Cost or valuation

9.1 Cost or valuation
		Freehold land	&	Other land &		Plant, machinery		Fixtures,		Payments on		Total
		buildings		buildings		and motor		fittings and		account and
						vehicles		equipment		assets under
										construction
		£			£	£		£		£		£
Balance brought forward			-		-		-		-		-	-
Additions			-		-		-		-		-	-
Revaluations			-		-		-		-		-	-
Disposals			-		-		-		-		-	-
Transfers *			-		-		-		-		-	-
Balance carried forward			-		-		-		-		-	-
9.2 Accumulated depreciation		and impairment provisions
	**Basis	SL or RB		SL or RB		SL or RB		SL or RB		SL or RB
	** Rate

Balance brought forward			-		-		-		-		-	-
Depreciation charge for year			-		-		-		-		-	-
Impairment provisions			-		-		-		-		-	-
Revaluations			-		-		-		-		-	-
Disposals			-		-		-		-		-	-
Transfers*			-		-		-		-		-	-
Balance carried forward			-		-		-		-		-	-
9.3 Net book value
Brought forward			-		-		-		-		-	-
Carried forward			-		-		-		-		-	-

9.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 10 Investment assets

Please complete this note if the charity has any investment assets.

10.1 Fixed assets investments

Add/(deduct):net gain/(loss) on revaluation Carrying (market) value at beginning of year Carrying (market) value at end of year Add:additions to investments at cost Less:disposals at carrying value	£ - - - -
	-

Please provide below:

10.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.

10.3 A breakdown of the income from investments agreeing with SOFA row S03.

Investments in subsidiary or connected undertakings and companies Analysis of investments Other investments Total Investment properties Securities not listed on a recognised Stock Exchange Cash held as part of the investment portfolio Investments listed on a recognised stock exchange or held in common investment funds, open ended investment companies, unit trusts or other collective investment schemes	10.2 10.3 Market value at year end Income from investments for the year £ £ - - - - - - - - - - - -
	- -

Investments in subsidiary or connected undertakings and companies
Analysis of investments
Other investments
Total
Investment properties
Securities not listed on a recognised Stock Exchange
Cash held as part of the investment portfolio
Investments listed on a recognised stock exchange or held in common investment funds,
open ended investment companies, unit trusts or other collective investment schemes

10.2
10.3
Market value at year
end
Income from
investments for the
year
£
£
- -
- -
- -
- -
- -
- -

- -

10.4 Material investment holdings

If any single investment is material in terms of its value (for example represents more than 5 per cent of the value of the charity’s total investments) please provide details.

Investment held Market Value

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Section C Notes to the accounts (cont)

Note 11 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Analysis of debtors		Amounts falling due within one year	Amounts falling due within one year	Amounts falling due within one year	Amounts falling due within one year	Amounts falling due within one year		Amounts falling due after more than one year	Amounts falling due after more than one year	Amounts falling due after more than one year	Amounts falling due after more than one year	Amounts falling due after more than one year
		This year			Last year			This year			Last year
		£				£		£				£
Trade debtors				-			-			-		-
Amounts due from subsidiary and associated undertakings				-			-			-		-
Other debtors				-		-				-		-
Prepayments and accrued income				-			-			-		-
	Total			-			-			-		-
Note 12 Creditors and accruals
*Please complete this note if the charity has any creditors or accruals.*
12.1 Analysis of creditors
		Amounts falling due within						Amounts falling			due after more
			one		year				than	one year
		This year			Last year			This year			Last year
		£				£		£				£
Loans and overdrafts				-			-			-		-
Trade creditors				-			-			-		-
Amounts due to subsidiary and associated undertakings				-			-			-		-
Other creditors				-		91				-		-
Accruals and deferred income				-			-			-		-
	Total			-		91				-		-
12.2 Security over assets
*If any loan, overdraft or other creditor holds a charge or other security*		*over any*	*assets of the charity*					*please provide details.*

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Section C Notes to the accounts (cont)

Note 13 Endowment and restricted income funds Please complete this section if the charity has any endowment or restricted income funds.

13.1 Funds held

Please give a brief description of any of the following type of funds held by the charity:

permanent endowment funds (PE);
expendable endowment funds (EE); and

----- Start of picture text -----
 restricted income funds, including special trusts, of the charity (R).
Fund Name Type PE, Purpose and Restrictions
EE or R
100 Club Library Fund EE To be used to improve facilities at the Library
Covid Grant EE To cover covid expenses
----- End of picture text -----

13.2 Movements of major funds

Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.

100 Club Library Fund Covid Recovery Grant Total Funds Fund names	Fund balances brought forward Incoming resources Outgoing resources Transfers Gains and losses Fund balances carried forward £ £ £ £ £ £ - - - 661 - - 25 - - 636 538 - - - - 538 - - - - - - - - - - - -
	1,199 - - 25 - - 1,174

13.3 Transfers between funds

Please give details of any transfers between funds.

From Fund (Name) To Fund (Name) Reason Amount

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 14 Transactions with related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.

14.1 Remuneration and benefits

Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.

----- Start of picture text -----
Amounts paid or benefit value
Legal authority (eg
Name of trustee or connected party order, governing
This year Last year
document)
£ £
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14.2 Loans

Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.

Due to trustees and related parties Due from trustees and related parties	Name of trustee or connected party Legal authority	This year Last year £ £ Amount owing

14.3 Other transaction(s) with trustees or related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.

Name of the trustee	Relationship to	Description of the	This year	Last year
or related party	charity	transaction(s)	£	£

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 15 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

CC17a (Excel)

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