12i,; |
CYFRIFWYR SIARTREDIG
CHARTERED ACCOUNTANTS
Charity registration number.. 1168620
Tregaron Family Centre
Annual Report and Financial Statements
forthe Year Ended 31 March 2024

Tregaron Family Centre
Contents (continued)
Reference and Administrative Details
Trustees. Report
2to4
Statement of Trustees, Responsibilities
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
9t012

Tregaron Family Centre
Trustees. Report
The tnjstrs, who are directOT5 forthe purp05e5 of compznylaw. p￿entth￿ annual reporttogetherwith thèffinandal
statements of the charitablecompasry forthe yearended 31 Mèrth 202
Strurture. Go¥em8n¢e and Man8&ement
Tre￿rOn Family Centre is a charitygoverned by a (onstitution a5adopted in20133nd amended tn 2016. tt is ye￿ered
a5 a ttharity with the Charity fommission.
The Hims and objectives ofthe charity are. In Tregaron and 5urroundlng districi&"
AlThe pre5ervatit>n and protÈcEion of health and the reliefof distfesswithinfrdm1￿ relationships bythe p￿jVIsIon of a Te50urce and
advice centre and bythe education of the public in goLKI p3teHting S￿lIs.
81 The provision of facilTEies for recreation and otherlessure tiMeaCt￿l￿Ésf0rfamil1eswith youn8 child￿n in the interests of soctal
welfare with 8 view to impri)ving conditions ot life.
Plant Dewi a￿ appo(nted bythe Famify ￿tre Marwagementcornmitke to manage and advisethe Cfyordinator.
Appolntment of Trustees
Trustees are appointed as Set out in the c(mstitution of the chartty- PmfessioThals and 5eT¥iie users wrthin the cornmunity, who have a
personal interest in the (harity, are irbvited to Join the managerrEnt corntnittee.
Nomination forms are c(Im￿eted and applicanrs are voted onto the Qjmmlitee as appropTrate. commlttee mpmbers can aly) be
ctropted when appropriate.
Organisation Stfucture
Trustees- Plart Dewl- Coordinator-staff and volLtnteers
Trustees are tonsutted on as￿ ufaccountin& poliaes and pr￿edllres and involved in the decision-making ryrdingthe njnning of
the"ch3rity. The Ctrordinator Is responsible for keepingoriler of files. offitr workand over-seeing all otherday-ttrday artivities at the
centre.
Related Partles
Plant Dewi are appoiTrted bythe Famtly CentreMpnag￿thethtCoMm1tteet0 manaKEthe C<thinatorand thedayto day running ofthe
Farnily Centre.
Risk Mamgement
Tre8aron Family Cerrtre tonducts rtsk a&$e5srr￿￿ts before underrakn"nganyacbvitsu or events¥nd ensures that appropriate OBS¢hetks
are undertaken for those working with thildren orvulnerdble adults_ finanoal risks have been wewed and procedures put in place
actordingly. Thetrustees have ertablthed a reserves policy to be held in line with the idÈnttfiÈd risks.
Page2

Tregaron Family Centre
Trustees. Report (continued)
OBJEcfivESANDACTivrriF5
The 31ms and objectTrve5 of the charttyare, inTregaron znd surrovnding districts:
Al The preservation and protettiDn of health andthe relief of dtstresswithin family ￿la110n$hIps bythe provision of a resource and
advice centre and bythÈ education of the public in good parenting sknlLs-
Bl The provision of htilitiÈs for recreation arml otherlei5uietimeactivtttesfort3rnilies wilhyDungchildrell Èn the Interestsof soaal
welfare with a viewto improvingcondttion5 of life.
The charity works in partr*r5hlp with parentsand carer5. It empowersthem in order to ￿tter cope with family lrfé and thereforeEives
theirchildren a betterst3rt in lrfe.
The Aims of the Family Centre k to ensurethildren-.
Have 3 fl¥ing start in life
Have a range of education and learning opportunibes
. Enjoy the best possible health. freefrom abuse
H3ve accpss to play. leisure and cukural actyvtbe5
. Are listened to and respected and havetheir4dentity rec￿r￿Sed
• Have a safe home and comwnuntty
. Are not disadvantaged by poverty
The objectwes for the nextytrar a￿ to continueto".
provide a 58fe. wami and welcoming environment
. provlde acces5 to various play equipmentand actlvstles
offer training and lupwtto fami5ies
provide opportunttie5 to 80 on trip5 outyngs
provide open4oor policy where everyone iswelcorned
• continue Dutre3thworkto tdentlfy1501atsd families
The changes we have noticed arÈth3t children are better prepared for sthool life. Also. some parents ha￿ gone back to emptoyment.
gained certificates with ourtralnln& learned newskills andchildren have developed bettersocial sknlls. Parents and Children Interact
much rnore freety and enJoy their experierttstcgether.
Atthe Family Centre Stsff provide a safv qualitySe￿ee. Staff pmide an ¢)PPOrtunityb) access information and other Servi￿ thatthey
rnay requi￿ In order tomeettheir individual needs.we offtrsupportto parents whlleorfngfortheir thlldren and fry to rdieve stress
and 4nxiety wtthin thehmity. Through questionnaires and evaluation forms parents have told us that through attenoingthe Famity
Centre their fathiiies ha¥e gained..
' improved 50¢1al and support networks
irnproved ski15s posltive parenting
lrnproved relationships
irnpToved resilience
increasettconfi.den￿ and self-esteem
. incre35ed aC￿st0 commun￿ resource5
Public 8enefrt
The public benefftthrough hawng a servicethat prowdesfamil￿s wtth children aged 04ye3rs l(kllduriDgsdJcKJl holidays) with free
accessto a wrdeyariety of playactivtties, free accreditedtrai￿1n8/C0Ur￿ ¢x) parenttnz skilts. freetrtps and outings. and an open-door
policy promoting equal opportunities for all fanmlies.
The ￿￿tre abo wot*s dosety wf(h other like-minded org3nisations and 15 therefore able to sign-POStfamifie5 in need to other
prirfesslonals. By prowdingthls service we pre5erveand Pfotect health and relieve 5tre55 within farn1￿ relationship5.
age3

Tregaron Family Centre
Tru5tees' Report (continued)
ACHIEVEMENT AND PERFORMANCE
We welcorned H new¥olunteer who has been an as5ettothet*dm.
We successfully secured 7grants wtth Ceredi&on Community Fund. Garfield Weston, National Grid. CAVO. The Natiorial.Lottery
nd Foyle foundation.
Risk 45sessments We￿ don< and Sèfrty precautionswere put in plxeto redu￿ Ti5k and pr(Mde a safe p1a￿f0rfaMllle5.
162 sesslons were held intotal. Supportlng 1221amllleswtth sessfjons suth as ian8Ua8e and Playp Warm spa￿$. Upskilling
worktshop5. Attwe kids, Zumbtni/Zumba kids. Farnily Links course. Little sts￿. Stry and playt Story and RhymeTEme. Baby
massage, Sen50ry baby. Art an41 Ctsftsessions. Park plays. Picnicwalk% FarmTrips. Fore5tSthool,Me55y play. Fundrassers,
chr￿M￿S and ￿rnrner Parties and PlayD3y5. All 5e555Oll5 proved werÈ reallysuccessful wf(h lots of families attending them all.
Transport was prowded for off sitetrÈpsto hElp famir￿5th* don't haveaa255totraiwott
DuetD funding secureil ourWarEn Spa￿ session5 ￿re aileto carry ￿lf0rthefaM1jies andthe coMmun￿￿t0 help duringthe
C05t of Imng crlsis whlch has been extrernety well attended srnce we started it baL*ln November202Z
We madp the session5 moreappealiNgto Men with an amazlng 21dads/Grnndads attending our 5e551onsthis year.
Book bags and Sports packswere dithljuted.
Upskilling work5hop5 were started brln8ing the communitytogether, whithall h3¥e really enjryed and has given usthe
opportunity tD workwith lots of new local organi%ations. business95 and group5.
FINANCIAL REWEW
TheTru5tees wlsh tothank the Big lottery Fund.The Peopws P05tcode Lottery. Aw¥rdsftlr￿l, Garfield Weston. ce￿Ie10n Courity Council
Community Fund. Healthy Prfrschool Fund, Familie5 First. Fiyingstart IPathfinderl.thÈ Child Developmont Fund, Summer of Fun and Winter
i)f Wellbelng for their financrdl support andthe bcal cornmunityfoTiheirvalyed5LlPPOrtthi5year.
Reser¥es Poficy
The trustees have reviewed the risk5 frdun8 theorKdTri53tion and have detemiined that reseNes of bèttveen 3 - 6 months shotjld be
held to protect again#the SI￿denl￿neXpeCled I(￿ 0[￿ndIng or otherunantiCiP3ted problems. The current reserve of £19.279 15
rnore than sufficient ttscover costshould this sf£uation artse. Trustees review the reserve5 levd at ￿8stannualtya￿d whenever new
services are introduced.
Pa8e4

Tregaron Famity Centre
Statement of Trustees, Responsibilities
The trustee5 are responsible for preparingthetrustees, report an¢Jthe ffinanaal stratements in acoJTdance wf£h the
Untted Kingdom Accounting Stsndards Iunited Kingdom General￿ Accepted Accounting Practi￿) and applicable
13w and Regulations.
The trustees aTe responsibleforthe prep?r3tion of financial statementsforeach financial year. The tnjstees must not approve the
approvethe financial ststements unless they aresatisfied thattheygive a true and fair view of the state of affairs of the Chanty
and of its incorning resourre5 and application of resO￿TCeS. illdu¢h"ng its income and expendtturE. fDrthat pericKt. In preparin8
these financial Statements, the trustees are requtred to=
- Select suitable accounting policies and apptylhem conS￿nt￿.
- observe the rnethod5 and pr5￿CipleS in the Chartbes SORP,.
- make judgements and estimates that are reasonable and pnmleht
- state whether appltcable UK Accountingstsndards have been followed.subiertto arty material departure5 disclosed and
explHinÈd in the financtal statements- and
- prepare the financial sta￿ments on the goir¥corMwn b&515 urJle55 it is inapprDFviats to ptE5umethatthe charitable
entitywll continue in bu5iW
The trustees are re5pDnsible for keeping properaccountin8 recoTd5that disdose with rea50Rable acLIJTacy at anytitne the financtal
position irfthe tharity and enablethem to ensurethat thefinanoal ststements comply ￿th the Charrties Art 2011. the applicable
Ch3Tlties (Accounts and Report51 Regulations. and the PTDW5itsns of the congtr(utioTh.The trustee5 are also re5POn5ible ftsr 5afÈ8uardi#8
the assets of the charity and hencÈfortakingreasiJnabJe stepsforthe prevention and detecti￿ offraud and otherinegtslaribes.
Approved by the trltstees of thecharfty on
and slgned on its behalf by-.
Trustee
Page 5

Tregaron Family Centre
Independent Examinerfs Report to the trustees of Tregaron Family Centre
I reportto the charitytrustees on my examination of the accounts of the charity for the year ended 31 March 2024 which are Set
out on page5 7 to 12.
Respèctlve responslblltti£% of trustees and exam5ner
The trustees are responsible for the preparation of the accounts. The t￿￿ee5 consider that an audtt is not required forthis
vear under section 144121 of the CharitiesAct 2011 (the 2011 Act) arEd thatan indepewKlent examination is needed.
It is my respon5ibKl%ty to-
- examine the accounts under section 145 of the 2011 Act:
- to follow the procedures laid down in the genernl Dirertiorn% given bythe Charity Commission undersection 14515llbl of the
2011 Act,. 2nd
- to state whether particular matters have tome to my atterrtlon.
Basis of Independent examinerfs report
My examination was carrted out in accordan￿ with the general directionsgiven by the Charity Commission. An exarnlnatlon
includes a revievj of the accout)ting record5 kept by the chartLy and 3 compar￿￿ of the a(xounts presented with those
record5. It also includes consideration of any unusual items or disclosure5 in the accounts. and seeking explanations frorn
you as trustees Con￿ming any such matters. The procedures undertaken do not prwde all the evidence that would be
required in qn audit and consequently no Dpinion is Eiven a5 to whetherthe accounts pr￿ent a'true and fairview, and the
report 15 limited to those Matte￿ set out in the next 5trdtemenL
Indepèndent examlnerfs statement
In connection with my examination. no matter h3s cometo my attention:
111 which gNe5 me reasonable cause to belreve that in any material respectthe requirements:
- to keep accounting records in accordance with seciion 130 of the Chartties Act 2011,. arKI
- to p￿pare accounts which accord wi(h the accounting records and comply with the acwunting requirements of the 2011
have not been met- or
121 to which, in my opinion. attentyon sh¢)uld be drawn in orderto enable a proper undÈrstanding of the accounts to be
reached.
¢42
23 College Street
Lampeter
Ceredigion
SA48 7DY
Date:..
Page 6

Tregaron Family Centre
ststement of Financial Acbyities for the Year Ended 31 March 2024
(Including Income and Expenditure Account and Ststement of Total Recogni5ed Gains and
Losses)
lJnrertriLted Restrirted
Funds
Funds
Total
2024
Total
2023
Income and Endowmentsfrom:
Donations 8nd legaue5
Fundraising income
Trading Income
37,on
39.777
26,353
2.705
37.072
39,777
26.353
Total locome
expendlture on:
Raising funds
Charitable activities
(01
(01
101
1400171
(01
140,817)
lol
133,3771
01
40,8171
40￿17}
133.377
Totsl Expendf(ure
3.7451
1.0401
7,0241
Net lexpenditureifincome
{3.74SI
IL0401
17.0241
Net movement in funds
740
1740}
Trdnsfersbewteenfunds
Reconciitstion of funds
Total funds brought forward
14,633
30.467
37.491
10.148
29,427
30.467
rotal funds cAnied forward
19.279
rotal
Total
2022
Income and Endowmentsfyom:
Ponatsons and legacies
Fundraising inoome
Trading Income
l(M)
26.253
26,353
36,151
26.253
26.353
36,151
Totsl Income
Expen¢fsture on:
Rai5ingfunds
ch3ritable artivities
10)
101
{01
133.3771
{01
133,3771
101
138,8071
133,3771
133.3771
138.8071
Totsl Expenditure
17.1241
17.0241
12.6561
Net {expenditiJreifincome
i(yJ
(7.0241
{l6561
Net movement infvnds
i(
{7.1241
Reconcillation of fvnd5
Total funds brought fc*ward
15.734
21.757
37,491
40,147
14.633
30.467
37,491
Total funds tarried forward
Page 7

Tregaron Family Centre
IRegi5tration number. 1168620)
Balance Sheet as at 31 March 2024
2024
2023
Current assets
Debtors
Cash at bank and in h3nd
37,691
37,691
34,675
34,675
Credltors: Amountsfalling due wlthip one year
182641
{42081
29.427
30,467
Net asset5
Funds of the charlty.
19,279
10,148
15,834
14,633
Unrèstrirted funds
Restricted funds
29.427
30,467
Total funds
The flnancial statements on pages 8t0 13 were approved b¥the trustee5. and authorised for issue on ...
and signed on their behalf by:
Trustee
Page 8

Tregaron Family Centre
Notesto the FKnancial Statements forthe Year Ended 31 March 2024
l. Accounting poliaes
Statement of tompliance
The financial statements have been prepared in accordance with Accounti¥E and Reporknng by Charities.. Statement of Recommended
Practice applicable to chatities p￿P3ringtheir èccourts in 3ccordan￿W5ththe FinanLial Reportingstsndard appIl￿ble in the UK
and Hepublic of Ireland IFRS 1021 leffertive l January 20151- (Charitres SORP {FRS 10211. the Finanual Reporting Standard applicable in
the UK and Republic of Ireland IFRS 1021 znd the Charitte5 Att2011
Basis of preparation
Tregaron Farni￿ Cerrtre meets the deflntuon of a pubfic ben￿rt entity under FRS 102. A55ets znd liabiltties are inrbally recognised at
historical cpst or t¥arLsaction value unless otheTwise stated in the relevant accrJuntin8 policy notes.
Exemption from prnparinE a cash flow siatement
The charity Opted to adopt BUlle￿n I published on 2 February 2016 aNI therefore not induded a (ash fkw statement in these
financial statements.
GolngcOn￿rn
Thetrustee5 considerthatthere are no rnaterial uncertairt£es abDut the chartty's abilityto conbnue a5 a going ¢oncem.
Income and endowments
Investmentin¢ome
Divldend5 are recognwl on￿the dividend has been deCla￿d and notifiLth has been Twived ofthe dNidend due.
Expenditure
All expenditure is recognised once there is 3 Wl or (x)nstructive obllgati¢)n to that expendfture, tt is probable settlement 15 required
and the amount can be measured reliab￿. All costs are allocated tothe applicable expendTEUfe heading that aEgregate sifflilar costs to
that category. Where costs cannot be directly attributed to p3rriwlar headings. they have been alliKated on a basis con5i5tent with the
use of resources, with centtal stsff costs allocated onthe bas￿ of tirne spent. and deprec?tion d￿rge5 allocated on the portion of the
asset's use. Other supportcost5 are allo(2ted bosed on the spwd of staff costs.
charitable uctivltles
Charitable expenditure comprisesthose costs irKvrred bythe dwrlry inthe (*ry of itsattivitie5 and seFvi(£s for its beneficiaries. It
includes both costs that can be allocated direct￿ to suth aciivitks and those£osts of an Indirert nature nece5S3ryto support thom.
Governart￿ costs
These include the Costs attribvtsbletothe thafitV5 compliance wtth co￿lO￿al a￿1 statutory requirements. induding audil
Strategic managernent and trustegs meeting5 and reimbursed expenses.
Ta)rdtlon
The charity IS considered to pa5$ the tests serout in Paragraph I sch￿ule 6 ofthe Finance Act 2010 ?rLd thereftTrre it meetsthe
detinition of 3 charitsblecompanyfor UK COTRofdtion tsx purposes. Accordtngty, the cknrity 15 Wtentially exempt from taxation in
respeci of in(x)me or capital gains recÈNed within c*egorie5 covered try Chapter3 Part li of the Corporation Tax Act 2010 or Section
256 of theTaxation of Chargeable Gatns Act 1992, tothe extentthat such income or are 8pp]sed e¥clusively to ch8Tttable purposes.

Tregaron Family Centre
Notes to the Financial Ststements forthe Year Ended 31 March 2024 (continued)
Cash and tash equivalents
Cash and cash eqyivalents comprise cash on hand and call deposits, and other short-term high￿ liquid investments that are readily
convertible to a known Hmount of osh7nd arÈ subject to an irLsigntfic2nt riskoFchange in value.
TradE creditOTS
Are obligations to payforgocxls 01 services that have been acquired in the or(finary ￿urse of businetsfrom suppliers. Accourtts payable
are classified as current liabilities if the does not have an un¢ondsbonal tsghL atthe Ènd of the rewbng period. to defersettlement of
the creditor for at least twelve months afterthe reportTrngd3te. If there 15 an unconditional ri8httodefersettlÉmentfor at leasttwelve
months afterthe reporting date.they are present￿ as non-current Ilabiliknes.
Are reco8n15ed Inttialty atthe trarssaction price 2nd subsequentty mÈaSUr￿j * amorti5ed c05t usingthe effethve iT¥terest method.
BofTowing5
4nterest-bearing buTrowings are inrtially recorded atfairyalue. net of tr3nsartion cosrs. 7ntere5tknrinE borrwngs are sub5equeNtIy
carried at amortised co& with the dsfference between the woceeds. net of transaction costs, and the amount due on redemption being
recognised as a charge tothe Statement of Fina￿]21 Actswtses overthe pwiod of the Yelevant tK)rrowing.
Interest expense is recognised on the basts of the effectyve interest method and Ks Included in Interest payable and 51milar¢harges.
BorrowinES are cl45$1fied as cu¥went liabilities untessthe chartty has an ￿￿OndI￿On￿l right to defer settlement of the 11a￿rityf0r at
least twelve months afterthe reporting dole.
Fund styucture
Unresiricted intome ftjnds are general fijndsthatare availablefN ￿ atthetrusree's discretion infurtheTance of theobjertives of the
cbarity.
Designated fun¢ts are unresthrtedfuDds set asidefor specific purrK>5es atthe (ftscretion of the trustees.
Restricted income fund5 arethose donated for w in a particular area orfor speufic puTtx)ses. the u* of which is restricted to that area
or PUTPOSe.
Page 10

Tregaron Family Centre
Notes to the Financial Ststements for the Year Ended 31 March 2024 (continued)
2. Eypendlture on charitrblE acli¥ilies
Total
2024
Total
2023
Funds
Funds
9.447
9.447
6.865
Activity Costs
AdvertiSin￿prOmotiOn
Consultancy
Finance Costs
Health and Safety
Miscellaneous Expenses
Office Expenses
Petty Cash
Professional Fee5
Rent and Rate5
Repair5 and maintenance
282
1,687
2,963
1,687
778
1.852
24.144
24.1414
20.484
235
1.222
1,080
123
62
Salary
Small Items of Equipment
Support cDsts- Goveman
Support costs-HR
Telephone
Training
Repaymant to Lottery
962
1,080
336
198
962
1.080
336
198
266
Total tharitable payments
40￿17
40,817
33,377
2. Penslon sthetnes
The tharity operates a penslon 5theme with NEST and is compliant with the reqU1￿ments of Auto Enrolment.
3. Analysis ofgo¥ernance aNI supwt costs
RaismR
Charitable
tivtties
962
962
1.222
Govemance ¢0sts-
Finance Costs
HR
1.080
1.080
2.042
2.042
2.302
Total suPPOrtC05ts
Costs are allocated directly.
4. 5alaTies
The average number of employees in the year. caojlated on a fijll-time equivalent basis was 2 {2023- 21. The
total salary payments were £24,14412023- £20.4841. There WaE no higher paid employees.
5.Trustee5 remuneration and eyperws
Notrustees. nor any persons connerted wrth them. have reoNed arry remLhneration from the charity during the
year.
Page 11

Tregaron Family Centre
Notes to the Financial Statements for the Year Ended 31 March 2024 {continued)
6. Funds
BIFV
Incom Expendlturt Transfers
cIFwd
Restricted Funds
Ceredigion County Cuuncil Fund Yr2
Ceredigion County Council Fund Yr3
Families First
Families First- Underspend
Flying Start (Pathfindersl
Moondance Foundation
Gwendoline & Margaret Davies
Community Foundation Wales
Garfkeld Weston
He?Ithy Pre-school Fund
Summer of Fun
Cymdeithas Mudiad- Wam7 Spaces
Whilen Y Porthmyn- Warm Spaces
National Gr(d
CAVO
Ceredigion Council- Family Transport
Total Restrirted Funds
2.051
11,3141
155661
14.2501
{1.460}
115001
18.8521
12.4391
11591
15.lJ)01
162)
{3001
101
1919}
{4.7971
13.0191
11801
{737}
5.566
4.250
1,450
25
io
8￿52
2A39
159
57
129
iioi
I.￿13
131
10.007
13,026
14,633
37.072
140.8171
17401
10.148
Unrestrirted Funds
2.705
101
740
19.279
Total Funds
30.467
39,777
140.8171
29,427
7. Cash In Bank and in Hand
BIFVAI
UFwd
2023
Community Account- I
Community Account- 2
Petty Cash
19,718
14.927
30
4.5
1.508
13.20DI
1,692
25.816
11.727
19,718
14.927
30
34,675
{15741
3.016
34,675
37,691
Page 12