Ch&rRtv Registration Number 1171621
Lee Gardens Pool Commlttee LIO
Charitable Incorpornted Organlsatfion
Independent Exgminers Report &
Aceouuts for the year ended 31 March 2Q24

l£e GardeJ]5 Pool Committee CIO
Charlty Infornlation
Tnjstees
Diane Locke
BatbaTa t£51ey Furlong Ideceased November 2023)
Joanne Neads
Adam Stephen Fox
Cara Jane Taylor
Susan Grandon
Secretary
Diane LK)eke
Ch￿ry Number
1171621
Registered Office
12 Railway Terrace
Pellrh￿wcelber
Mountain Ash
CF45 3ST
Accountants
R H Jeffs & Rowe Ltd
Chartei'ed Accouniants
27128 Gelliwasiad Road
Ponrypiidd
CF37 2HW
Bankers
L]oyds Bank

Lee Gardens Pool Commlttce CIO
Contents
PAge
Tnjstees ReporE
tndependettt Examinerfs Report
Statement of Financial Activities
Balante Sheei
io
Notes 10 the Fillaneial Staiemenrs
11.14

Lee Ggrden5 Pool Committee CIO
Trustees, rewbrt
for the year ended 31 March 2024
The irusiees present their report and the financial statements for the year ended 31 Mairh 2024. The financial
statements have been prepared in a¢¢ordance with the accounting policies Set out in Note I to the accounts
{Page 61.
Constitution gnd Objects
The Chartty is governed by a Charitable Incoiwi?ted Organisation (CIO) Foundation document registered on
the 15th Febuary 2017 tlie charity registi'ation nutnber is 1171621.
The objects of the CIO are as follow5..
To promote for the benefit of the inhabitanis of Peni'hiwceiber and the SU￿Oul1ding area the provision of
facilities by reason of theii. youth, agc, infjrniity oi. disablement. financial hardship or social and econornic
circumstances. oi" for the public at large in the interests of social welfare and with the object of improving the
condition of life of tlie said inhabitsnts.
The trustees have referred to the guidance given by tlie Charity Comniis5iOt] on public benefjt when reviewillg
the charity's aims and objectives and details of ihe aciivities that have tsken place durinu the year can be found
later in this report.
Organisational Structure
The trustees who have served the charity during the ￿rIOd are shown on the information page.
The Charity is responsÉble for maintaining the grounds and its Colltents in a sustable state of repair for use by
those who live in the surrounding area. It raises income through fundiaising, grants and donations. A small
tuck shop also provides a small income as does the sale of piE-loved iteni5.
New trustees are selected owing to the skills needed.
Financial Revitw
Total incoming resources for the period catne to £li5,9?J. This came fi'om ￿ndraiSIng activities, grants and
donations. £164,083 has been expended leaving nei outgoing resources for the yeai. of £28,160 with £?2,465
also capitslised into fixed asseL% during the year.
Rei'itw Of Activities
Lee Gardens Pool Committee work hard to provide a range of weekly activitie$ 3nd seasonal events to benefit
the inliabitanL5 of PeiiThiweeiber and the suri'ounding aieas. Tl)e activities al'e free and are inieiided to reduee
loneliness and isolation and increase participation within the local community. Trdining Oppor￿nitieS are also
available which enable people to gain skills to help them access eniployment or becoine more inforined
volullteei's. The on-sitc tuck shop provides refreshments at a very re￿onable price. Activities are held
throughout the year to engage with individllals, families and the elderly.
Page I

Lee G3rden8 Pool Committee CIO
Trustoes, report
for ¢he year ended JI March 2024
Aehievejnents & Performanee
As a charity we've been working hard to athieve our aim. which is to reduee the impact of poverty, loneliness
and isolation. Our activities are free to access. The biggest of our activiÉies is the pool opening period. During
this period our pool was open for 40 consecutive days which saw 717 children and 460 adult5 rnake 4,720
attendances at the pool. This activity was run by a team of 21 volunteers and I staff member. We trained three
volunteer lifeguards his year; these young ladies were children when our organisation was fornied and they
helped paint, clean and swecp pool and grounds in r¢adiness to opeTt in our first y¢or- 2016.
Throughout the year we have continued to run our w¢ckly Knit & Natter, Quilling and Crafting groups as
well as oui. weekly table sale and dropin. Our community Fridge and wami hub have been very successful in
providing fo(Kl and a warni space for people 19 get together. The Christtnas lunch¢s provided 100 people with
a free 3-course meal. We continue to provide free pre-loved School unifomi. period products and energy
saving LED light bulbs.
Parthership working is important to us and we have continued to run our Fit & Fed project in partnenhip with
St Winifred's Church. This project is an initialive of Street Games and provide5 sporting ttctivities and free
food to children during the school holidays. Other partners includeAge co[￿e¢ts Morgannwg, Citizens
Advice, RCT Together, and Communities for Work Plus who provide sUPPOrt and training. We benefit by
generou5 donations frorn Asda, Tesco, Cfrop, Farni Fts(￿5 8nd Betterbuy5 As well as those from individuals.
We are very grateful to the many funders who have helped us establish our charity.
The community has embrnced the Valleys Re-Told project with Amgu¢ddfa Cymnblmuseum Wale5. This is a
two-year project which began in 2022. We've been gathering artifacts and trinket5 to put on displ&y and
selecting art-work from the museum to ¢xhibit in our cornmunity. There will b¢ more to report on this next
y¢ar a5 we bring the project to a close with our very own Penrhiwceiber Art Trnil and The End of the Trail
ShowT
As well as weekly aetivities ther¢ have been a number of events to bring the eommunity logdher. Th¢s¢
in¢lud¢ Halloween, Memorial PKsenlation Christmas Lights, Santa's Sleigh Ride and Grotto, Easter
Activities and for this year the King's Coronalion Activities. We work closely with IoL*I schools who join in
with our Activhties.
We were sad to lose two of our truste£s' Barbara Furlong who passed away in NoVeM￿r this year and Elaine
Atherton who passed away last year. Both ladies are greatly rnissed and it wa5 sad Dot to k able to share the
following news with them.
On 6th December 2023 Petjrhiwceiber Old Age Centre became our group's second Community Asset
Transfer (the pool bcing the first in 2018). With Levelling Up funding secured from the Local Authority and
Welsh Government and with support from Trivallis Housing Association, Davies Brothers Wales Ltd began
refurbishment works. The buildings name w&$ changed to Penrhiwceiber Welcome Centre, which reflects its
openness to everyone in the colntnunity.
The cherry on the cake for this r¢porting ￿rIOd being awarded the Kings Awdrd for Voluntary 8ervice.
This award is equivalent to an MBE for groups and we are extremely proud to achieve it. We tould not have
done this without the hard work and dedication of every one of our volunieers and staff who run activities
and carry out repair5 and maintenanc¢.
Pale Z

IKe Gardens Pool Committee CIO
Notes ¢0 tbe fin#neial statements
for the year ended 31 Mareh 2024
Below are a few phOtO￿aphS to demonstrat¢ some of our activities.
Pool Season Summer 202J
Knit & Natter
Halloween
Page 3

ike G8rdeDS PODI Committee CIO
Note5 to the financial 5t*tements
for the year ended 31 Mareh 2024
1,11
OutdooT Dropln
Quiet Quillers
Table Sale & DroTrln
Page 4

Lee Garden8 Pool Committtt CIO
Iyotes to the fiTh#ncial statements
for the year eThded 31 March 21124
Cosy Cwteh Crafters
Valleys R￿Told at Cardiff Museum
Cosy Cwtch Warm Hub
Page 5

Lee Garden$ Pool Committee CIO
Note$ to the financial statements
for the year ended 31 March 2024
Investment Policy
The ch£trity's liquid assets havc beell placed in a cU￿¢￿t a¢counL thus keeping the monies readily available
should they be i'equired
Reserv¢$ Policy
Il is the policy of the trustees to maintain unrestricted funds which are the free reserves of the charity, at a level
to provide Sufficient funds to cover anticipated admini5tt3tion and support costs. Any additional reserves are
held to provide acapitsl fund for Tepaits that will be reqllired to upkeep the facility. The trustees understand that
reseiwes will need to be increased to continue with the ongoing maintenance ofihe swimming pool.
On 6th December 202) Lee Gardens Pool Committee completed its second Community AssetTran5fer froni the
Local Authority by taking out a 25 year lease on Penrhiwceiber Old Age Centre. On Jrd January 2024
refurbishment woi'ks began and sliortly afterwards the name of the building was changed to Penrhiwceikr
Welcot]ie Centre. The Trusiees are aware of the extra Costs needed to maintain this propeity, as well a5 tlie Pool.
However, both buildings provide opportunities for renfal income which can be used for ongoing maintenance.
Risk M&n2gement
The tru5tee5 are aware of¢he 0￿ratIonal and fir￿n¢la1 T15ks which the Charity face5 and regularly Teview those
risks to mitigate a£ainst any i]npact they may have on the charity.
The tn15tees have a healthy volunteer bank which aids in the running of the charity, recrllttt]ient and Succession
planning for volunteers and ti'ustees alike is itnportani.
Statement of Trustee ResPQll5ibilities
Law applicable to charities in England and Wales requii'ed the Trustees to prepare financial statements for
each financial Ye￿ which give a true and fail. view of the charily and of the incoming ir50urce5 and
application of resources of the charity for that period. In prcp3ring those financial statements, the trustees are
required to..
Select suitable accounting policie5 alld then apply them consistently,.
* Observe the methods and pi'inciple5 in the Charities SORP.,
* Make judgements and estimates th2t aTe reasonable and prudellt;
St&te whether applicable accounting standards have been followed Subject to any matei'ial departures
disclosed and explained in the financial statements;
* Pi'eparc the financial 5rat¢ments on the going concern basis unless it is inappi'opriate to presume that the
charity will caniinue in operation.
Page 6

Lte G#rden$ Pool Committee CIO
Notes to the financial statement5
for the y¢*r ended 31 March 2024
The Trustees are also Tesponsible for keeping propeT a¢¢ounting record5 which di5¢1ose with reasonable
a¢¢uracy at any time the financEal positloll of the charity and which enable them to ensure that the financial
statements comply with the Charities Act 2011. They are also Tespon5ible for Safeguarding the assets of the
chaTlty and hence foT taking i'easottable steps for the prevention of fraud and otheT irregularities.
This report was approved by the Trustee Board on .12:12.2024 and signed on its behalf by
Trustee
Page 7

Independent Examiner's Report to the Trustees of Lee Gardens Pool Committee CIO
I repoit to the tsustees Dll my exallunation of the financial statements of L£e Gardens Pool Committee CIO fffi.
the year ellded 31 m￿rh 2024 which compTise the Statement of Financial Activities, the Balance Sheet and
related notes.
Thss report is made solely to the charity's trustees, as i bikly, ill accordance with section 145 of the Charities
Act 2011. My work h2$ been undertaken so that I might state to the ch2riry's trustee8 those mattel's l am
requiTed to state to them in this report and for no other putP05e. To the fiillest extent permitted by law, I do not
accept or assume i'esponsibility to anyolle othei. Ihan the Ch￿]tY and the charity's rrustees as a body, for my
worL for thi5 report, or for the opinion5 1 have fonntd.
Responsibilities and Basis of Report
As the trustees of the tharity you are responsible for the preP￿atIOn of the financial statements in accordance
with (he requiiEments of the Charities Aci 2011 I'tlie Act'l.
l irEM)rt in respect of my exarniDaiion of the charity's finan¢ia] statemelltb canied out under section 145 of the
Act 2nd in canying out ￿Y examination I have followed all the applicable Direcitons gkven by the c1￿]ty
Commission under se¢tion 145{5)Ib) of the Act.
An independent examination does not involve gathering all the evidence ihat would be required in all audit and
consequently does not cover all the n]atte15 that an auditor consider5 in giving theiL opinion on the financial
statetnents. The planlling 2nd Conduct of an audit go¢5 beyond the limited assurance that an independent
examination can piDvide. Consequenily l expTess no opinion as 10 whether the financial statements pjescnt a
and fairf view and my iEPOrt 15 limited to those 5pe¢ific matters set out in the independent examiAe¢s
statement
Independent Examiner's Statement
I have completed my examination. I confirn th2t llo matetial matrers have come tts attention in connection
with tELe examinauon givillg Tne ¢ause to believe that in any material respect..
Ll ac¢ounung i'ecords were not kept in respect of the chariry as required by section 130 of the Act: or
21 the financial statements do not accord with those records: or
31 the fillancial statements do not comply wid) the applicable requirements coneernino the forni and content of
accounts set out in the Chariti￿ (Aecollnts anol Reports} Regulations 2008 other than any requirement that the
a¢¢ounts give a't￿e a￿d fair view which is not a matter considered as part of all illdependeTht examination.
I have no concerns and have come across no other mattrs in connection wilh the examination to which
attention shollld be di'awn in this i'epoit in ordet to ertable a proper undersianding of the financial statements to
be reached.
FThornaq Bsc FCA on behalf of
R H Jeffs & Rowe Ltd
Chart￿.ed A¢¢ountants
Pontyptidd
IG/iZ IZL
Page 8

Lee Garden5 Pool Commlttee CIO
Statement of Financial Activities
ror the year ended 31 Mgrch 21124
Total
year ¢0
31103124
Total
year to
31103t23
Notes
Unrestricted
Restricted
Income 8nd Endowments
Jrtcoming Resource5 from Charirable Activities..
- Grant5
- Tuck Shop
Table Sale
Voluntary in¢ome'.
GifL%, donations and other incotne
4,447
5,485
7,466
95,794
I￿,241
5,485
7,466
313,4(bS
4,078
7,8(K)
?9.731
22,731
17.507
Totsl Income and F,ndowments
40,199
95,794
135,923
341.793
Expendlture
Charitable Activitie5'.
Expendinre on Charitable activities
- Govemance CO%L8
25,390
1,680
137,013
162,403
1,680
134.863
1.620
Total Bxpellditure
?7,070
137.013
164.083
136,483
Movement in Total Fllnds for tlie Year:
Net IncomingllOutgolng} resources
before transfers
13.059
{41,2191
128,160)
206,310
Transfer Between Funds
14,5041
4,504
Net Incomingl{Outgoing) resources
8,555
136,715)
{28,1601
206.310
Total Funds Brought Forward
66,915
507.970
574.885
368,575
Totsl Funds Carrled Forward
75,470
471 ?55
546.7
574,885
The siaienient of financial activities includes all gains and 105ses recognised in the ye￿.
All incoming resources and resourtes expended deTive from continuing activities.
Page 9

Lee Gardens Pool Committee CIO
Ch8rity Number 1171621
Balance Sheet
As at 31 March 2024
Notes
2024
21113
Fi%ed Assets
Tangible a%sets'
474,982
517,(KJ7
Current Assets
Cash at bank and in hand
73.063
59,078
73,063
59,078
Creditors: amollrtts falllng
due within one year
(1,3201
11,2(N)I
Net Current assets
71.743
57,878
Total Assets Itss Currellt
Llabilities
546.725
574,885
The Funds of the Charity
Unretstricied Funds
Restrictrd Fullds
75,470
471955
66.915
507.970
Total CIRarity Funds
540,725
574.885
The note on pages &9 foim part of these accounts.
The financial statements were Jpproved by the Trusiee Board on12:12.2024 and signed on irs behalf by-_
Trustee
Page 10

e Garden& P(K*l Commlttce CIO
Notes to the financial statements
for the year ended 3J March 2024
Statuthry Infonnation
Lee Gardens Pool CoTnmittee CIO is a Charitable Incorporated Organisation regi.stered with and
regulated by the Chariry Commission foi. England and Wales, registi?tion number 1171621. The
rtgistered office is l? Railway Terrace, Peni'hiwceiber, Mountain Ash, CF45 3ST.
Accounting Policie5
Aceollnting Convention
The financial %tatements have been prepared under the historical Cost convention with items re¢ognised
ai cost or transaction value unless othcrwise stated in the iElevant note{s1 to these accounts. The
financial statements have been prepai.ed in a¢cordanLe with the Siatenieni of Reconunended Pi"actice'.
Accounting and Repoiling by Charities preparing their accounts in accoTdance with the Financial
Reporting Standai"d applicable the UK alld Republic of treland IFRS 1021 iqsued on 16 July 2014
and the Financial Reporting Standard applicable in the Ulljted Kingdorn and Republic of Ireland IFRS
1021 and the ChaL'Lties Act 2011.
The charity consitutes a public benefit entiry as der￿ed by FRS 102.
The Tiustees have conside￿d the going concern status of the ¢har5ty over the next year and confii'tn
there are no materiaI uneenainties.
1.2. Taxation
The Cenire, being a regiS￿red chariry, has no income that would atri'a¢¢ income
1.3. Incoming Resources
All income is recognEsed once the charity has entidement to the income, ir is probable that
the incotne will be ￿cieVed and the amount of income receivable Can be meayuird reliably.
Donation5 are recognised when the charity has been notified in writing of both the amount
and settlement date.
1.4. Fund Accounting
The unrestricted funds of the Charity comprise those monies ￿'hICh arc available to be used towaios the
meeiing of die charitable objectiveb of the Charity at the discretion of the Management Committee.
The restritted funds are monies raised or re¢eived foi. a specifLC purpose and accounted for in
accordance with the donors smposed conditions.
Resources Expended
Liabilities are r¢cognised as expenditure as soon as there is a legal or constructive obligatiot)
commiiting the charity lo that expenditure, IL is pix>bable that setilement will be required and the amount
of the obbgation cart be Me￿llred reliab5y. All expendi¢llie is accounted for oll an accn]als basis.
Page 11

l£e Gardens P￿1 Commlttse CIO
Notes to the financial 5tatsments
for the year ended 31 March 21124
1.6. Tangible Fixed Awts and Depreciation
Depreciation is provided at rate% calculated io write off the cost less residua] value of
each asset ovei. irs expectrd useful lif4 as follow5..
Fixtures, Fitting.¥ and Eqllipmeni-
IO% per annum on a Strdight Line b&sis for
pool improvements
33% pei. annum on a Reducing Balance ba5]5
for other fittings and equipmeni
1.7. Debtors
rrade debiois and other debtors are recognised at the settlement atnoiint due after any trade discounts
offered. Prepayments are valued at the amount prepaid net of any discounL% due.
1.8. Credltors
Ci'ediiors are recogni5ed Whe￿ the chariry has a present obligation resulting fix>tn a past event that w511
probably result in the transfer of fund5 to a third party and the amount due to settle the obligation can be
measured or estimated rcliably. Creditors aTe normally recognised ai their settlemellt amount afier
allowing foi" any tiade di%collnts due.
Tangible Fixed Assets
)xtllres,
Flttlngb and
Eqllipment
Total
Cost
Ai L April 2023
Additions
568,620
22.465
568,620
9?.465
Ai 31 March 2024
591,085
591,085
Dtpreclatlon
At L Api'il 2023
Charge for the ye2r
51,613
64.490
51,613
64.490
At 31 March 2024
116,103
116,103
Net Book Values
At 31 March 2024
474,982
474.982
At 31 m￿￿h 2023
517,007
517,007
Page 12

Lee Gardens Pool Colnmittee CIO
Notes to the financial statements
for the year ended 31 March 21124
3. Total Expendlture
Total
Year to
31ffj3124
Total
Year to
31103123
B#sls uf
Allocation
Charllable
ACti￿tieS
Governanee
Wage% and sa12ries
Marketing
Room Hi
Insurance
Light and heal
Repairb and maintenance
Security eo%t%
Pi"inting, postage and sratiottery
Life Guard Cosis
RCT Shared Prosperity Fund
Community Fridge
Alex Ferry Foundation
Equipinen¢ Cosis
Training costs
HiTe of Equipment
Knii and Knatler
Fit and Fed
Other Events
Feed the Family
Wellbeing Packs
Ghana Midwife
Tuck Shop cost5
Queens Jubilee / Coronatiot]
Co8y C￿Ch
Legal and profes.sional
Accountancy and Payroll Costs.
VolullteeT Expenses
General expenses
Fundraising Costs
Depreciation on fixtllres & equ1pn￿n[
Direct
Direct
Direct
Direct
Direct
Direct
Direci
Direct
Direct
Direct
Direct
Direci
Direct
Direct
Dire
Direci
Dire
Direct
Direct
Direct
Dire¢i
Direci
Direct
Direci
Direct
Dire¢i
Direct
Direct
Direct
Direct
23,530
L,IY7
71
2,659
717
1,478
4,899
198
585
15,112
23,530
1,197
700
?,659
717
1,478
4,899
198
585
21,229
636
2,946
654
1.130
759
14.999
3.001
790
9.398
250
4,731
5,516
4,731
5.516
118
45
1.486
3,887
5.218
300
610
4,5(
610
4,504
980
3,017
602
14,013
6,787
980
3,017
602
14,013
6,787
1,080
1,758
2,424
5.6?1
15,150
1,6?0
405
3,568
,513
34,098
1.680
4,417
1.543
64,49Y)
4,417
1,543
64,490
162,403
1.680
164.083
136,483
Credltors: Amounts Falling Due
Within One Year
2024
2023
Accruals
1,320
1,200
Total Creditors
IJ2
1,200
P￿ge 13

Ike Gardens Pool Committee CIO
Notes to the finaneial Statements
for the yegr ended 11 Mareh 2024
Fund5
Profit
and Loxs
Account
Total
At l April 2023
574,885
128,1601
574,885
128.1601
Net lllcoming Resources
At 31 Mareh 2024
546,725
540,725
Related Party Transaetlons
No related party trat]sactions took place during the year.
Restrieted and Designated Funds
At
0111I4U3
Incoming
Resources
Outgoing Trnnsfers
Resources
At
31103124
Restricted Funds
Feed the Family
Cotntnuniiy Matters Fulld
Pen Rhiw Wind Farni
Wiiitei. of Wellbeing
Sialf Wages
Climaie Action Boost Grant
TNCLF Project
Hubbub Commllniry Fridge Grani
Alex Feiry FoundatEon
Cosy Cwtch
Family Craft
Queens Jubilee
Shared Pro%peiity Fund
WCVA Landfjll Conununilies Grant
(4,504)
4.504
11,419
7,22?
11,419
2,3?3
3,219
(4,899)
3,219
7,915
9,762
448,275
7,000
540
15,788
1.000
5.000
15,398
114,915)
13.4391
158,196)
6,863
405,807
I,ooo
4,549
1,075
223
904
5,883
27,930
4.280
1,754
223
1,506
14,7311
(16,0771
(6021
(26,5441
(3.1061
32,427
31,036
507,970
95,794
1137,0131
4,504
471 ?55
Unrestricted Funds
66,915
127,070) 14,5041
75.470
Total Fund5
574,885
135,923
16A.083
546,725
Page 14