2023-08-31-accounts

e
						sO
						OtOC		Restricted
						Gl 32	Unrestricted	income	Endowment	Total this	Total last
						ID	funds	funds	funds	year	year
									E		E
Fixed assets							F01	F02	F03	F04	F05
Intangible assets					(Note 15)	801
Tangible assets					(Note 14)	802	8,348	136		8,483	8,859
Heritage assets					(Note 16)	803
investments					(Note 17)	804
				Total fixed assets		805	8,348	136		8,483	8,859
Current assets
Stocks					(Note 18)	806
Debtors					(Note 19)	807	3,300			3,300
Investments					(Note 17.4)	806
Cash at bank and		in		hand (Note 24)		809	98,814	12,106		110,920	51,315
			Total		current assets	810	102,114	12,106		114,220	51,315
Creditors:	amounts			falling due within
one year		(Note			20)	811
Net current				assetsl(liabilities)		812	102,114	12,106		114,220	51,315
Total assets		less current liabilifies				813	1 046			03	60,174
Creditors:	amounts			falling due after
one year			(Note 20)			814	5,229			5,229	1,600
Provisions	for liabilities					815
Total net assets		or liabilities				816	105,232	12,241		117,473	58,574
Funds ofthe		Charity
Endowment	funds		(Note 27)			817
Restricted	income		funds (Note 27)			816		12,241		12,241		203
Unrestricted	funds					819	105,232			105,232	58,371
Revaluation	reserve					820
Fair value reserve						821
					Total funds	822	105,232	12,241		117,473	58,574

ct to the small companies regim	ct to the small companies regim	e andin accordanc	e andin accordanc	e with FRS10	2SORP.
Signed by one or two trustees/directors trustees/directors		on behalf of all the			Print Name	Date of approval
						dd/mm/
				Lucy Pearson	(Chair ofTrustees)	25/06/2024
Signature of director authenticating	accounts		being sent to		Signature	Date dd/mm/yyyy
Companies House
						Print name

(ii) the reasons why applying the new accounting	policy
provides more reliable and more relevant information;		Not		applicable
and
(iii) the amount ofthe adjustment for each line affected
in the current period, each prior period presented	and
the aggregate amount ofthe adjustment relating to periods before those presented, 3.44 ERS102SORP.		Not		applicable
1.4Changes to accounting estimates
No changes to accounting estimates have occurred	in the reporting			period (3.46 FRS102SQR
Yes No *-Tick as appropriate
Please disclose:
(i) the nature of any changes;		Not		applicable
(ii) the effect ofthe change on income and expense or assets and liabilities for the current period; and		Not		applicable
(iii) where practicable, the effect ofthe changein	one or
more future periods.
		Not		applicable
1.5 INaterial prior year errors
No material prior ear error have been identified in the reporting			period (3.47 FRS102SORP).
Yes*
*-Tick as appropriate
Please disclose:
(i) the nature ofthe prior period error;		Not		applicable
(ii)for each prior period presentedin the accounts, the
amount ofthe correction for each account line item
affected; and
			Not	applicable
(iii) the amount ofthe correction at the beginning	ofthe
earliest prior period presented in the accounts.
			Not	applicable

	income with an equivalent amount recognised as an expense under the appropnate
	heading in the SOFA.
			Yea*	No*	N/a*
Support costs	The charity has incurred expenditure on support costs.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report		Yes	No'	N/a*
Income from interest,	This is included in the accounts when receipt is probable and the amount receivable	can	Yes*	No*	N/a*
royalties and dividends	be measured reliably.
Income from membership	Membership subscriptions received in the nature of a gift are recognised in Donations		Yes*	No*	N/a*
subscriptions	and Legacies.
	Membership subscriptions which gives a member the right to buy services or other		Yes*	No*	N/a*
	benefits are recognised as income earned from the provision of goods and services	as
	income from charitable activities.
Settlement of insurance claims	Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10to 5.12FRS102SORP) and are included as an item ofother income in the SoFA.		YeS*	No*	N/a*
Investment gains and losses	This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the		Yes*	No*	N/a*
	year.
2.3 EXPENDITURE	AND LIABILITIES
	Liabilities are recognised where it is more likely than not that there is a legal or		Yes*	No*	N/a*
Liability recognition	constructive obligation committmg the charity to pay out resources and the amount obligation can be measured with reasonable certamty.	ofthe
Governance and support costs	Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability ofthe charity and its		Yes*	No*	N/a*
	compliance with regulation and good practice.
	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		Yes*	No*	N/a*
	by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of
conditions	service or output to be provided, such grants are only recognised in the SoFA once	the	Yes*	No*	N/a*
	recipient ofthe grant has provided the specified service or output.
Grants payable without performance conditions	Where there are no conditions attaching to the grant that enables the donor charity realistically avoid the commitment, a liability for the full funding obligation must be	to	Yes*	No*	N/a*
	recognised.
			Yes*	No*	N/a*
Redundancy cost	The charity made no redundancy payments during the reporting period.
			Yea*	No"	N/a*
Deferred income	No material item of deferred income has been included in the accounts.
Creditors	The charity has creditors which are measured at settlement amounts less any trade discounts		Yes*	No*	N/a*
	A liability is measured on recognition at its historical cost and then subsequently		Yes*	No*	N/a*
Provisions for liabilities	measured at the best estimate of the amount required to settle the obligation at the
	reporting date
Basic financial instruments	The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7FRS102SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,FRS102SORP.		Yes*	No*	N/a*
2.4ASSETS
Tangible fixed assets for	These are capitahsed ifthey can be used for more than one year, and cost at least
use by charity			Yea*	No"	N/a*
	They are valued at cost.
	The depreciation rates and methods used are disclosed in note 14.

Intangible	fixed	assets	The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody	Yes*	No*	N/a*
			or legal rights. The amortisation rates and methods used are disclosed in note 15.
				Yes*	No*	N/a*
			They are valued at cost.
Heritage	assets		The charity has heditage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation	Yes*	No*	N/a*
			rates and methods used as disclosed in note 16.
				Yes*	No*	N/a'
			They are valued at cost.
			Fixed asset investments in quoted shares, traded bonds and similar investments are
Investments			valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unsated investments unless fair value cannot be	Yes*	No*	N/a*
			measured reliably in which case it is measured at cost less impairment.
			Investments held for resale or pending their sale and cash and cash equivalents with a	Yes	No*	N/a*
			maturity date of less than 1 year are treated as current asset investments
Stocks and work in			Stocks held for sale as part of non-chaditable trade are measured at the lower or cost or	Yea*	No*	N/a*
progress			net realisable value.
			Goods or services provided as part of a charitable activity are measured at net realisable	Yes	No*	N/a*
			value based on the service potential provided by items ofstock.
			Work in progress is valued at cost less any foreseeable loss that is likely to occur on the	Yes*	No*	N/a*
			contract.
Debtors			Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to	Yes*	No*	N/a*
			be received.
Current	asset		The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit	Yes*	No"	N/a*
investments			and cash equivalents with a maturity ofloss than one year held for investment purposes
			rather than to meet short-term cash commitments as they fall due.
				Yes*	No*	N/a*
			They are valued at fair value except where they qualify as basic fmancial instruments.
POLICIES ADOPTED
ADDITIONAL		TO OR
DIFFERENT FROM
THOSE	ABOVE

Note 3				Income	Income	Income	Income
																Restricted
					Analysis				of income						Unrestricted funds	income funds	Endowment funds	Total funds	Prior year
																		6	F
Donations		Donations		and			ifts								11,013			11,013	11,730
and legacies:		Gift Aid
		Le acies
		General grants				provided				by government/other
		charities													169,528	37,525		207,053	164,075
		Membership			subscriptions						and	sponsorships
		which are		in substance					donations
		Donated	goods,				facilities			and		services
		Other
														Total	180,541	37,525		218,066	175,805
Charitable		Charitable			activities
activities:															1,823			1,823	2,235
		Other
														Total	1,823			1,823	2,235
Other trading		Sales of	products
activities:															14,129			14,129	11,803
		Accomodation													9,563			9,563	10,018
		Other
														Total	23,692			23,692	21,821
Income from		Interest income
investments:		Dividend	income
		Rental and			leasin			income
		Other
														Total
Separate
material	item
of income
														Total
Other:		Conversion			ofendowment						funds		into income
		Gain on	disposal				ofa tangible					fixed asset		held
		for charit		's own			use
		Gain on	disposal				ofa programme						related
		investment
		Royalties		from		the		exploitation				of	intellectual
		ro ert	ri		hts
		Other
														Total
TOTAL INCOIIE															206,056	37,525		243,581	199,861
Other information:

Note 4				A	nalysis of rece	ipts ofgovernme	nt grants
												This year
								Description				E
Government		grant	1			Cyngor Gwynedd	- Gwynedd	Enterprise		Grant		21,118
Government		grant	2
Government		grant	3
Other
											Total	21,118
												Last year
								Description
Government		grant	1			Welsh Government	- Community		Facilities Programme			25,000
Government		grant	2			Cyngor Gwynedd						2,000
Government		grant	3
Other
											Total	27,000
							This year				Last year
Please provide details				ofany
unfulfilled conditions and other contingencies attaching to grants						Not applicable				Not applicable
that have been recognised in income.
							This year				Last year
Please give details			of	other forms of
government		assistance			from which	Not applicable				Not applicable
the charity	has directly				benefited.

Note 5	Donated goo	ds, facilities a	nd services
				This year		Last year
				E		E
Seconded staff
Use of property
Other
			This year		Last year
Please provide details	ofthe
accounting policy for the recognition and valuation ofdonated goods,		See Note 2.2		Not applicable
facilities and services.
Please provide details	ofany
unfulfilled conditions	and other
contingencies attaching to resources		Not applicable		Not applicable
from donated goods and services not
recognised in income.
Please give details of	other forms of
other donated goods and services not recognised in the accounts, eg		Not applicable		Not applicable
contribution of unpaid	volunteers.

Note 6		Expenditure	Expenditure	Expenditure	Expenditure
									This year					Last		year
									Restricted					Restricted
							Unrestricted		income	Endowment		Unrestricted		income		Endowment
Analysis							funds		funds	funds	Total funds	funds		funds		funds	Total funds
Expenditure on raising	funds:
Incurred seeking donations
Incurred seeking legacies
Incurred seeking grants
Operating membership	schemes and				social
lotteries
Staging fundraising events
Fudraising agents
Operating charity shops
Operating a trading company			undertaking			non-
charitable tradin activit
Advertising, marketing,	direct		mail and publicity
Start up costs incurred	in	generatmg			new
source offuture income
Database development	costs
Other trading activities
Total expenditure on raising			funds
Expenditure on charitable activities:
Activities and projects							14,806				14,806	10,847		6,199			17,047
Staff costs							95	808	15,352		111,160	77,123					77 123
Insurance							1,647				1,647	1,304					1,304
Rates, Light & Heat							17,675				17,675	10,394					10,394
Telephone & internet								728			728		718				718
Repairs and renewals							9	732	5,260		14,992	50,521					50,521
Cleaning and laundry							1,932				1,932	1,713					1,713
Adverting and promotion							2,646				2,646	5,120					5,120
Printing, postage and stationery								548			548	1,026					1,026
Travelling and accomodation							8	798	100		8,898	3,214		1	663		4877
Subsistence and welfare							2,336		624		2,959	2,684		1,636			4,320
Licences								333			333		488				488
Training							2,396				2,396		296		105		401
Accountancy							1,000				1,000	1,000					1 000
Professional services
Bank fees											46
Depeciation							2,848			68	2,916	2,340			68		2,408
Changes to assets last	year											4	060				4 060
Apportionment on overheads							4,084		4,084
Total expenditure on	charitable			activities			159,194		25,487		184,682	164,729		9,671			174,401
Separate material item		ofexpense

Tots I
Other
Total other expenditure
TOTAL EXPENDITURE	159,194	25,487	184,682	164,729	9,671	174,401

Analysis ofexpenditure	Analysis ofexpenditure	Analysis ofexpenditure	on charitable	on charitable	on charitable	activities	activities
										This	year			Last		year
	Activity or		programme					Activities undertaken directly	Grant funding of activities		Support Costs	Total this year	Activities undertaken directly	Grant funding of activities		Support Costs	Total last year
Activi	1
Activi	2
Other
Total
This year: Where sums originally					denominated		in foreign currency			have
been been	included translated	in expenditure, into sterling		explain the basis on which those sums have (orthe currency in which the accounts are							Not applicable
drawn	up).

vvas paid pl	ease ent	er '0'in the ap	propriate	box(es).
							This year	Last year
							f.	E
Independent	examiner*s fees						150	150
Assurance	services	other than independent		examination
Tax advisory fees
Other fees	(for example: financial		advice, consultancy,		accountancy	services) paid	850	850
to the independent		examiner

Please complete ifan ex-gratia	Please complete ifan ex-gratia	Please complete ifan ex-gratia	pay	menti	s made.
Please explain the nature ofthe					This year
payment
					Last year
Please state the legal authority			or		This year
reason for making the payment
					Last year
									This year	Last year
Please state the amount of		the	payment		(or value	of any	waiver
ofa right to an asset)
11.4 Redundancy payments
Please complete ifany redundancy				or termination		paymentis		madein	the period.
									This year	Last year
Total amount ofpayment
The nature ofthe payment		(cash, asset
etc.)
									This year	Last year
The extent of redundancy	funding			at the balance		sheet	date
Please state the accounting		policy		for any redundancy			or
termination payments

					Freehold	land &	Other land &	Plant, machinery	and	Fixtures, fittings and	Total
					buildings		buildings	motor vehicles		office equipment
At the beginning			of					9,677		2,363		12,040
the year
Additions								2,540				2,540
Revaluations
Disposals
*
Transfers
At end ofthe	year							12,217		2,363		14,580
14.2 Depreciation				and	impairments
	**Basis				SLor RB	(Straight		SL		SL
					Line or Reducing
					Balance)
		**Rate						20%		20%
At beginning	of	the						2,293		888		3,181
year
Disposals
Depreciation								2,443		473		2,916
Impairment
Transfers*
At end ofthe	year							4,736		1,361		6,097
14.3 Net book		value
Net book value		at the						7,384		1,475		8,859
beginning of	the		year
Net book value		at the						7,480		1,002		8,483
end ofthe year
14.4 Impairment

14.5 Revaluation
lfan accounting policy ofrevaluation	is adopted, please	provide:
the effective date ofthe revaluation
the name ofindependent valuer, ifapplicable
the methods applied and significant	assumptions
the carrying amount that would have	been recognised	had
the assets been carried under the cost model.

14.6 Other disclosures
					This year	Last year
(i) Please state the amount ofborrowing		costs, ifany, capitalised in the
construction oftangible	fixed assets and	the	capitalisation rate	used.
(ii) Please provide the	amount ofcontractual		commitments for	the acquisition
oftangible fixed assets.
(iii) Detai)s oftiie existence and carrying		amounts ofproperty,		plant and
equipment to which the	charity has restricted		title or that are pledged as
security for liabilities.

Trade debtors
Prepayments	and accrued income
Other debtors

	This	year f	Last year F
		1,200
		2,100
Total		3,300

Trade debtors
Prepayments	and accrued income
Other debtors

ed in	debtor	s abov	e)
	This	year	Last	year
		E
Total

Note	24 Cash at bank and	in hand
					This year	Last year
						E
Short	term cash investments	(less than 3months	maturity	date)
Short	term deposits
Cash	at bank and on hand				110,920	51,315
Other
Total					110,920	51,315

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