**REGISTERED CHARITY NUMBER: 1179204**
**REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
**FOR TIR DEWI**
Llewelyn Davies Chartered Accountants Yelverton House St John Street Whitland Carmarthenshire SA34 0AW
**TIR DEWI CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
|||**Page**|**Page**|
|---|---|---|---|
|**Report of the Trustees**|1|to|4|
|**Independent Examiner's Report**||5||
|**Statement of Financial Activities**||6||
|**Balance Sheet**||7||
|**Notes to the Financial Statements**|8|to|12|
|**Detailed Statement of Financial Activities**||13||
**TIR DEWI REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025**
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **What we do**
Tir Dewi is a charity that was established to provide relief and support to farmers or members of their family (henceforth referred to in this report as farmers) who are experiencing difficulties - whatever the nature of those difficulties may be.
The support that we provide is almost entirely delivered by volunteers, with the support of staff members, covering the areas of Carmarthenshire, Ceredigion, Pembrokeshire, Conwy, Gwynedd, Ynys Mon, Flintshire and Denbighshire. The Trustees acknowledge that the staff and volunteers are the most important elements of the service we provide.
We achieve this by providing promotion work, referrals, and our Freephone Helpline which is open every day of the year from 7.00 am to 10.00pm and is available in both the Welsh and English languages. Once a call is received on the helpline the caller is assigned a volunteer who then follows up to provide a support plan appropriate to the nature of the help being sought
Partnerships with other organisations are essential to what we do. Key among these partners are other farming charities including RABI, The DPJ Foundation and FCN, but it also extends to other 'mainstream' charities such as Macmillan Cancer Support or the Parkinson's Society as, of course, farmers suffer from cancer and other conditions too.
Tir Dewi's Trustees confirm that they have had regard for the Charity Commission's guidance on public benefit throughout Tir Dewi's operation. It is the opinion of the Trustees of Tir Dewi that the charity has fulfilled its commitment to public benefit.
We currently have a staff team of 5, 10 Trustees and 56 volunteers.
We have also established 5 Farmers' Clubs (Clybiau Ffermwyr) and aim to establish more.
## **Our commitment to the Welsh Language**
Much of our work done through the medium of Welsh. This is really important to us as it reflects the fact that many of our clients live and work primarily using the Welsh language on a daily basis.
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**TIR DEWI**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025**
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
## **Cases**
Since its formation in 2015, Tir Dewi has provided support on over 550 cases. The rate of new case referrals is increasing, and we expect the number to accelerate further in the coming year, given the increasing challenges that the farming community is continually facing
The variety of issues and combinations of issues remains almost infinite including financial worries, relationship breakdowns, physical health and the consequences of poor mental health and wellbeing.
## **Volunteers**
Our volunteer numbers have remained quite stable during the year at between 55 and 60.
Through volunteer meetings, and our commitment to training, we have been able to develop our volunteers further so that many more are now more actively involved in Tir Dewi.
We have facilitated regular supervision and peer support sessions for all volunteers which has enabled greater understanding and co-operation between staff and volunteers to facilitate the service that Tir Dewi provides
## **Funders**
Funding is always a challenge, and the generosity and support of our funders is critically important to us and greatly appreciated
We received a variety of funding support during this period which include the following:
Donations - We have had donations, large and small from corporate, group and private sources including very generous support through grants from NFU Mutual Foundation, The National Lottery Community Fund, The People's Postcode Lottery as well as very generous private donations.
## **Partners and networks**
Our partnerships and networks continue to develop and are more important to us than ever. Co-operation and communication with other charities and organisations enable us to help our clients more effectively.
## **Press and media**
We have had another wonderful year of media coverage including frequent features, mentions and interviews on BBC Radio Cymru and S4C, local radio, the farming press, papurau bro, and so many others which have combined to make this a year of very effective promotion of the Tir Dewi name and service. This in turn has helped farmers to become more aware of us and given them the confidence to call us when they need to.
## **Outcomes**
During this reporting period, we worked on 67 cases supporting individuals and their families.
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**TIR DEWI**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025**
## **FINANCIAL REVIEW**
## **Financial position**
This year our income from funders and donors is £236,337. This has once again enabled a huge amount of work to be done to support farmers and farming families.
Our expenditure on service provision is £164,153 leaving us with a surplus of £74,577.
We have reserves of just over £189,000. With the future prospects of an increase in demand, we recognise the urgency of successful applications for grants.
## **FUTURE PLANS**
We are aiming to continue to offer our invaluable support and guidance to farmers across Wales, who are under increasing pressure. We are currently in the process of recruiting a new Chief Operating Officer, who we anticipate will be in post by the summer.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. Tir Dewi is established as a CIO and is registered with the Charity Commission (Registered Number 1179204), with a governing document in the form of a constitution who's only voting members are the charity Trustees. Our Constitution was reviewed at last AGM in June 2023 with no changes deemed necessary.
## **Charity constitution**
Tir Dewi's Trustees (listed below) met 6 times during the year plus an AGM. Trustees are appointed and re-appointed by a resolution passed at Trustees' meetings. A Chair, Vice-Chair and Treasurer is elected from among the Trustees each year at the AGM.
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**TIR DEWI**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025**
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1179204
## **Principal address**
Riverside 4 Gloster Terrace Cardigan Ceredigion SA43 1DL
## **Trustees**
Mr M T J Lewis Ms S M Jones Mr J T Davies (resigned 31/8/2024) The Ven R H E Davies Ms O M Davies Mr H T Jones Mr E LL Thomas Mr A M Jones The Rev R L M Jones Mr E H Pugh Mr P G H Jones
## **Independent Examiner**
C R John FCA FCCA Llewelyn Davies Chartered Accountants Yelverton House St John Street Whitland Carmarthenshire SA34 0AW
Approved by order of the board of trustees on 9 July 2025 and signed on its behalf by:
Mr P G H Jones - Trustee
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**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TIR DEWI**
## **Independent examiner's report to the trustees of Tir Dewi**
I report to the charity trustees on my examination of the accounts of Tir Dewi (the Trust) for the year ended 31 March 2025.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content 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 understanding of the accounts to be reached.
C R John FCA FCCA
Llewelyn Davies Chartered Accountants Yelverton House St John Street Whitland Carmarthenshire SA34 0AW
Date: .............................................
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**TIR DEWI**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025**
|Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
166,868
Investment income
2
2,393
**Total**
169,261
**EXPENDITURE ON**
**Charitable activities**
Provision of counselling & support services
94,684
**NET INCOME/(EXPENDITURE)**
74,577
**RECONCILIATION OF FUNDS**
Total funds brought forward
114,482
**TOTAL FUNDS CARRIED FORWARD**
189,059|Restricted
funds
£
69,469
-
69,469
69,469
-
-
-|2025
Total
funds
£
236,337
2,393
238,730
164,153
74,577
114,482
189,059|2024
Total
funds
£
279,165
1,420
280,585
287,707
(7,122)
121,604
114,482|
|---|---|---|---|
The notes form part of these financial statements
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**TIR DEWI**
## **BALANCE SHEET 31 MARCH 2025**
|Unrestricted
funds
Notes
£
**FIXED ASSETS**
Intangible assets
5
3,240
Tangible assets
6
2,017
5,257
**CURRENT ASSETS**
Debtors
7
1,415
Cash at bank
284,394
285,809
**CREDITORS**
Amounts falling due within one year
8
(102,007)
**NET CURRENT ASSETS**
183,802
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
189,059
**NET ASSETS**
189,059
**FUNDS**
9
Unrestricted funds
**TOTAL FUNDS**|Restricted
funds
£
-
234
234
-
12,973
12,973
(13,207)
(234)
-
-|2025
Total
funds
£
3,240
2,251
5,491
1,415
297,367
298,782
(115,214)
183,568
189,059
189,059
189,059
189,059|2024
Total
funds
£
7,560
5,669
13,229
3,348
196,343
199,691
(98,438)
101,253
114,482
114,482
114,482
114,482|
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 9 July 2025 and were signed on its behalf by:
............................................. Ms O M Davies - Trustee
............................................. Mr P G H Jones - Trustee
The notes form part of these financial statements
-7-
**TIR DEWI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, 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 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement 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.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
- Fixtures and fittings Straight line over 3 years Computer equipment - Straight line over 3 years
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2. INVESTMENT INCOME**
Interest receivable
2025 2024 £ £ 2,393 1,420
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**TIR DEWI NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025**
## **3. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
|**4.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
funds
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
150,597
Investment income
1,420
**Total**
152,017
**EXPENDITURE ON**
**Charitable activities**
Provision of counselling & support
services
159,139
**NET INCOME/(EXPENDITURE)**
(7,122)
**RECONCILIATION OF FUNDS**
Total funds brought forward
121,604
**TOTAL FUNDS CARRIED FORWARD**
114,482
**5.**
**INTANGIBLE FIXED ASSETS**
**COST**
At 1 April 2024 and 31 March 2025
**AMORTISATION**
At 1 April 2024
Charge for year
At 31 March 2025
**NET BOOK VALUE**
At 31 March 2025
At 31 March 2024|Restricted
Total
funds
funds
£
£
128,568
279,165
-
1,420
128,568
280,585
128,568
287,707
-
(7,122)
-
121,604
-
114,482
Software
development
£
12,960
5,400
4,320
9,720
3,240
7,560|
|---|---|
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**TIR DEWI**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025**
|**6.**
**TANGIBLE FIXED ASSETS**
Fixtures
and
fittings
£
**COST**
At 1 April 2024 and 31 March 2025
9,363
**DEPRECIATION**
At 1 April 2024
4,549
Charge for year
3,141
At 31 March 2025
7,690
**NET BOOK VALUE**
At 31 March 2025
1,673
At 31 March 2024
4,814
**7.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Prepayments and accrued income
**8.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other creditors
**9.**
**MOVEMENT IN FUNDS**
At 1.4.24
£
**Unrestricted funds**
General fund
114,482
**Restricted funds**
Lottery - YFC
(361)
Mantell Gwynedd
361
-
**TOTAL FUNDS**
114,482|Computer
equipment
£
2,352
1,497
277
1,774
578
855
2025
£
1,415
2025
£
115,214
Net
movement
in funds
£
74,577
-
-
-
74,577|Totals
£
11,715
6,046
3,418
9,464
2,251
5,669
2024
£
3,348
2024
£
98,438
At
31.3.25
£
189,059
(361)
361
-
189,059|
|---|---|---|
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**TIR DEWI NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025**
## **9. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Lottery - YFC
Royal Countryside Fund
National Lottery - Clwb Ffermwr
**TOTAL FUNDS**|Incoming
resources
£
169,261
44,725
4,894
19,850
69,469
238,730|Resources
expended
£
(94,684)
(44,725)
(4,894)
(19,850)
(69,469)
(164,153)|Movement
in funds
£
74,577
-
-
-
-
74,577|
|---|---|---|---|
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
**Restricted funds**
Lottery - YFC
Mantell Gwynedd
**TOTAL FUNDS**|At 1.4.23
£
121,604
(361)
361
-
121,604|Net
movement
in funds
£
(7,122)
-
-
-
(7,122)|At
31.3.24
£
114,482
(361)
361
-
114,482|
|---|---|---|---|
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Lottery - YFC
Princes Countryside Fund
Clwb Ffermwyr Mon
Anglesey Charity Elusennol Ynys Mon
Hywel Davies
Moondance
Royal Countryside Fund
**TOTAL FUNDS**|Incoming
resources
£
152,017
48,475
1,325
6,187
7,499
16,975
38,000
10,107
128,568
280,585|Resources
expended
£
(159,139)
(48,475)
(1,325)
(6,187)
(7,499)
(16,975)
(38,000)
(10,107)
(128,568)
(287,707)|Movement
in funds
£
(7,122)
-
-
-
-
-
-
-
-
(7,122)|
|---|---|---|---|
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**TIR DEWI NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025**
## **9. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Lottery - YFC
Mantell Gwynedd
**TOTAL FUNDS**|At 1.4.23
£
121,604
(361)
361
-
121,604|Net
movement
in funds
£
67,455
-
-
-
67,455|At
31.3.25
£
189,059
(361)
361
-
189,059|
|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Lottery - YFC
Princes Countryside Fund
Clwb Ffermwyr Mon
Anglesey Charity Elusennol Ynys Mon
Hywel Davies
Moondance
Royal Countryside Fund
National Lottery - Clwb Ffermwr
**TOTAL FUNDS**|Incoming
resources
£
321,278
93,200
1,325
6,187
7,499
16,975
38,000
15,001
19,850
198,037
519,315|Resources
expended
£
(253,823)
(93,200)
(1,325)
(6,187)
(7,499)
(16,975)
(38,000)
(15,001)
(19,850)
(198,037)
(451,860)|Movement
in funds
£
67,455
-
-
-
-
-
-
-
-
-
67,455|
|---|---|---|---|
## **10. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2025.
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**TIR DEWI**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Grants
**Investment income**
Interest receivable
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Wages
Home office allowance
Insurance
Telephone
Postage, stationery & printing
Advertising & promotion
Sundries
Admin costs
Computer costs
Travelling costs
Subscriptions & training
Computer software
Fixtures and fittings
Computer equipment
**Support costs**
**Management**
Accountancy fees
Total resources expended
**Net income/(expenditure)**|2025
£
166,868
69,469
236,337
2,393
238,730
123,230
1,868
1,272
3,851
393
3,406
30
4,529
3,480
11,620
79
4,320
3,140
277
161,495
2,658
164,153
74,577|2024
£
150,596
128,569
279,165
1,420
280,585
178,352
2,133
1,210
3,885
1,181
16,579
642
48,296
5,541
19,248
262
4,320
3,141
299
285,089
2,618
287,707
(7,122)|
|---|---|---|
This page does not form part of the statutory financial statements
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