Charity registration number.. 1172806 TUNGSTEN STARS COMMUNITY CREATIONS TRUSTEES, REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 Tungsten Corporate Solutions Ltd Cardiff Arms Park Westgate Street Cardiff CFIO IIA
Stars Community Creations Contents Page Trustees, Report Independent Examiner's Report Statement of Financial Activities Statement of Financial Position Notes to the Financial Ststements The following pages do not fomi part of the statutory accounts= Detailed Statement of Financial Artivities
Stars Community Creations Trustees. Report For The Year Ended 30 April 2025 The trustees present their report and the financial statements for the year ended 30 April 2025. Objective5 and Activities Aims and Objectives The object of the CIO is for publrc benefit, specifically the lief of those who a in need by ason of disability or ill-health through the provision of. support and activities which develop their skills, capacities, and capabilities to enable them to participate m Society. Public Benefit The Charity provides quality, valued daily attivities and work related and social opportunities for people with learning difficulties and/or mental health issues. These attivities enable the beneficiaries to gain new skills for obtaining work and to assist with independent living. The Charity provides a schedule of events including keep fivexercise sessions, talks on healthcarelwell-being, cooking activities, craft workshops and gardening. In addition, sessions are held whereby beneficiaries can design and make assorted items. These items are sold in the Charity's on-site shop, to local businesses, individuals and at craft events, with profits being put back into the Charity. Beneficiaries are also involved in the packagingi marketing, and sale process of the items. Techniques and skills leamt include safe use of relevant machinery and tools, hand-eye coordination (for example when making jewellery items) and other practical skills. These artivities teach beneficiaries the following techniques and skills which assist them to gain employtnent opportunities- Screen printing learning the techniques of screen printing to customise bags/clothes. Laser cutting training on how to use a laser cutter to make items such as seasonal and hanging decorations. Jewellery and crdfts - trdining on how to use the tools and equipment necessary to design and make jewellery and craft iterns. The cooking group teaches beneficiaries how to make healthy, nutritious meals. Beneficiaries are taught the importance of hygiene and food safety in the kitchen. Gardening group - opportunity to work outdoors in the Charity's multi-sensory. garden, where beneficiaries learn how to grow and nurture flowers and vegetsbles. The Charity receives referrals from various organisations, including Bridgend County Borough Council, local hospitals {i.e., Glanrhyd) and other charities such as Mims, Cartrefi Cymru and Drive. The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due gard to the Charity Commission's guidance on public benefit. Reference and Administrative Details Trustees Mr Robert Sage Mrs Lisa Sage Ms Rhiannon Quick Charity Number 1172806 Principal Address Unit 10 Garth Drive Brackla Industrial Estate Brackla Bridgend CF31 2AQ Independent Examiner Michelle Perkins CIMA Tungsten Corporate Solutions Ltd Cardiff Arms Park Westgate Street Cardiff CFIO IJA Page I
Stars Community Creations Trustees, Report (continued) For The Year Ended 30 April 2025 The trustees. report was approved by the board of trustees and signed on its behalf by: Rob Sage (Feb 28, 2026 13:50.'55 GMT) Mr Robert Sage Trustee 2710212026 Page 2
Stars Community Creations Independent Examiner's Report to the Trustees of Stars Community Creations For The Year Ended 30 April 2025 I report to the trustees on my examination of the accounts of Stars Community Creations (the Trust) for the year ended 30 April 2025. Responsibilities and Basis of Report As the charity trustees of the Trust you are responsible for the prepardtion of the accounts in accordance with the requirements of the Charities Act 2011 (-the Actl. I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145{5)Ib) of the Act. Independent Examiner's Statement I have completed my examination. I confirm that no material matters have come to my attention in connertion with the examination giving me cause to believe that in any wnaterial respect- l. accounting records were not kept in respert of the Trust as required by section 130 of the Art; or 2. the accounts do not accord with those records. or 3. the accounts do not comply with the applicable requirements conceming the fonn and contents of accounts set out in the Charities {Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understsnding of the accounts to be reached. Michelle Perkins CIMA 2710212026 Cardiff Arms Park Westgate Street Cardiff CFIO IJA Page 3
Stars Community Creations Statement of Financial Activities For The Year Ended 30 April 2025 2025 2024 Unrestricted Unrestrirted funds funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 1,250 150 EXPENDITURE ON: Raising funds (1,060) {124) NET INCOME 190 26 NET MOVEMENT IN FUNDS 190 26 RECONCILIATION OF FUNDS: Total funds brought forward loo 74 TOTAL FUNDS CARRIED FORWARD 290 loo The notes on pages 6 to 7 form part of these financial statements. Page 4
Stars Community Creations Statement of Financial Position As At 30 April 2025 2025 2024 Unrestricted funds Total funds Notes CURRENT ASSETS Cash at bank and in hand 290 loo 290 loo NET CURRENT ASSETS (LIABILITIES) 290 loo TOTAL ASSETS LESS CURRENT UABILrrIES 290 loo NET ASss 290 loo FUNDS OF THE CHARITY Unrestricted Funds 290 loo TOTAL FUNDS 290 loo On behalf of the board Rob Sage (Feb 28, 2026 13:50:55 GMT) Mr Robert Sage Trustee 2710212026 The notes on pages 6 to 7 fomi part of these financial statements. Page 5
Stars Community Creations Notes to the Financial Statements For The Year Ended 30 April 2025 l. General Information Stars Community Creations is a charitable incorpor3ted organisation registered with the Charity Commission, registered charity number 1172806. The principal address is Unit 10 Garth Drive , Brackla Industrial Estate , Brackla, Bridgend, CF31 2AQ. 2. Accounting Policies 2. 1. Basis of Preparation of Financial Ststements The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective I January 20191- Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011. The charity is a Public Benefit Entity as defined by FRS 102. 2.2. Incoming Resources All income is recognised in the Ststement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably. 2.3. Resources Expended Liabilities are cOgnised as expenditu as soon as there is a legal or construttive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount, or the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs late¢j to the category. Where costs cannot be direttly attributed to particular headings, they have been allocated to artivities on a basis consistent with the use of resources. 2.4. Cash and Cash Equivalents Cash and cash equivalents are basic financial assets and include cash in hand and deposit5 held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts. 3. Income from Donations and Legacies 2025 2024 Unrestricted Unrestricted funds funds Donations and gifts 1,250 150 4. Analysis of Expenditure 2025 Activities undertaken directly Support cost5 (see note 5) Totsl Raising fund5 loo 960 1,060 2024 ActiVTties undertaken directly Raising funds 124 Page 6
Stars Community Creations Notes to the Financial Statements (continued) For The Year Ended 30 April 2025 5. Support Costs 2025 Raising funds Governance costs 960 6. Independent Examiner's Remuneration 2025 2024 Independent examination of the financial statements 960 7. Average Number of Employees Average number of employees during the year was= NIL {2024.. NIL) 8. Movement in Funds Asatlmay 2024 Asat30 April 2025 Income Expenditure Unrestricted funds General= General unrestrirted fund loo 1.250 (1,060) 290 Total funds loo 1,250 (1,060) 290 Asatlmay 2023 Asat30 April 2024 Income Expenditure Unrestricted funds General: General unrestricted fund 74 150 {124) loo Total funds 74 150 1124) loo 9. Transactions with Trustees None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year. No trustee expenses have been incurred. 10. Related Party Disclosures There have been no related party transattions in the porting period that require disclosure. Page 7
Stars Community Creations Detailed Statement of Financial Activities For The Year Ended 30 April 2025 2025 2024 Total funds Total funds INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts 1,250 150 1,250 150 1,250 150 EXPENDITURE ON: Raising funds Support and administTrtion costs Bank charges Independent examiner's fees {96) {4) 1960) (84) (40) (1,060) {124) (1,060) {124) NET INCOME 190 26 Page 8