2025-03-31-accounts

Charity Registered No. 1192285

Deeside Community Trust Unaudited Financial Statements 31 March 2025

Deeside Community Trust

Financial Statements

Year ended 31 March 2025

_____________	_____________
	Page
Trustees Annual report	1
Independent examiner’s report to the trustees	5
Statement of financial activities	6
Statement of financial position	7
Notes to the financial statements	8

Deeside Community Trust

Trustees’ Annual Report

Year ended 31 March 2025

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The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2025.

Reference and Administrative Details

Registered Charity Name	Deeside Community Trust
Charity Registration Number	1192285
Principal Office	Ty Calon
	Queensferry Campus
	Chester Road West
	Queensferry
	Deeside, Flintshire
	CH5 1SA
Trustees	Mr P Wilcockson
	Mr M Roberts
	Mr G Bouch
	Mr S Jones
	Ms A J Snowden
	Ms A L Cockburn Grimshaw
Independent examiner	AM Wyatt & Co Ltd
	Adlink House
	86 The Highway
	Hawarden
	Flintshire
	CH5 3DJ

The Trustees present their Annual Report and Financial Review for Ty Calon, managed by Deeside Community Trust, for the year ended 31 March 2025.

The Trustees are pleased to report a year of continued growth, strong community engagement and increasing organisational resilience. During the year Ty Calon expanded its programme of activities, strengthened partnerships, progressed significant capital development at the Queensferry Campus and maintained financial stability while responding flexibly to community need.

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Deeside Community Trust

Trustees’ Annual Report

Year ended 31 March 2025

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OBJECTIVES AND ACTIVITIES

Charitable Objects

Ty Calon exists to benefit the community of Flintshire and surrounding areas through the advancement of education, sport, recreation and social welfare. This is achieved through the provision of inclusive facilities and activities designed to improve health, wellbeing, skills, confidence and quality of life for people of all ages.

Public Benefit Statement

In planning and delivering activities, the Trustees have had due regard to the Charity Commission’s guidance on public benefit. The

Trustees believe the charity’s activities provide clear public benefit by increasing access to learning, physical activity, wellbeing support and community connection, particularly for individuals and families who may otherwise face barriers to participation.

ACHIEVEMENTS AND PERFORMANCE

During the reporting period, Ty Calon continued to strengthen its role as a welcoming and inclusive community hub. Activities were delivered across education, health and wellbeing, sport, community cohesion, volunteering and environmental improvement, supported by a combination of Adult Community Learning (ACL), Shared Prosperity Fund (SPF), Heritage Fund and other grant funding.

The Trust was supported by organisations who offer complementary services who provide financial stability through continued room hire and rental agreements. These include Shotton Steel Rugby Club and Big Starts Theatre School who have also been instrumental in supporting the Trust with its family provision.

Supporting Families, Children and Young People

Ty Calon delivered a wide range of provision supporting children, young people and families. Weekly parent and toddler groups, SPFfunded soft play and early years learning activities supported child development and parent confidence. ACL-funded courses such

as Teaching Your Child to Read , Developing Fine Motor Skills in Toddlers and ABC Toddlers equipped parents and carers with practical tools to support learning at home.

Youth and school-aged provision included after-school clubs, a youth and sports club for 8–14 year olds, Lego Tech Games, Minecraft sessions and an expanding Home Education programme covering science, maths, performing arts and sport. Minecraft was used both recreationally and as a learning tool to build teamwork, communication and problem-solving skills.

Holiday provision remained a priority, with multi-sport camps, family sports sessions and targeted summer activities supporting wellbeing, reducing isolation and helping prevent anti-social behaviour. Inclusive sports provision included disability tag rugby, free rugby sessions for girls aged 6–16 and family bushcraft sessions delivered in partnership with Plas Derwen.

Promoting Health, Wellbeing and Lifelong Learning

Affordable and accessible fitness and wellbeing activities continued throughout the year, including Chair Aerobics, over-50s ball skills sessions, ladies’ circuits, walking football and yoga. Chair Aerobics remained particularly successful, with two weekly sessions and strong attendance, highlighting the importance of inclusive activity for older residents.

Mental health and emotional wellbeing were supported through programmes such as Healthy Minds Matter, Yoga and Mindfulness for families, confidence-building courses for women considering a return to work, and an ACL-funded Introduction to Wellbeing course delivered during the winter months. A Daddy and Me playgroup was launched to support fathers in building peer networks and confidence.

Adult Community Learning funding enabled a broad programme of accredited and non-accredited learning, including Positive Behaviour Support for parents of neurodivergent children, Sewing, Photography for digital literacy, Cooking on a Budget, Budgeting at Christmas, Paediatric First Aid, Help a Child with Maths and traditional skills such as Lovespoon carving. These courses supported employability, Welsh culture, financial resilience and lifelong learning.

Community Cohesion and Inclusion

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Deeside Community Trust

Trustees’ Annual Report

Year ended 31 March 2025

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Ty Calon continued to bring people together through inclusive community events and activities. Funding from Postcode Community Trust enabled delivery of targeted family events, ensuring that families on low incomes could participate in shared meals, creative activities and celebrations free of charge.

The centre hosted specialist provision for adults with additional needs, including Lego-based numeracy sessions delivered by STAND North Wales CIC, alongside accessible craft and wellbeing activities. Slimming World launched a new group at Ty Calon, further diversifying health support within the community.

Warm Hub funding enabled the delivery of ten sessions providing free hot meals and warm spaces for families and older people during the winter months. These sessions were very well attended and received excellent feedback.

Environmental and Heritage Projects

Significant progress was made on the Green Space Development Project, funded by the Heritage Fund. Volunteers worked alongside specialists such as Enfys Ecology and Outside Lives to develop raised beds, seating areas, wildlife features and accessible green spaces. Mondays with a Mission became a flagship volunteering programme, with growing weekly attendance and involvement from local residents and students from Coleg Cambria. Activities focused on permaculture, biodiversity and practical land management.

Heritage skills were embedded throughout the project, including willow weaving, pyrography, traditional carving and outdoor learning. The installation of a willow “Wigloo”, development of a community nature trail and the first successful harvest from the raised beds marked important milestones.

An open day held in October showcased the transformation of the Queensferry Campus, allowing the community to engage with

traditional skills, volunteering opportunities and outdoor activities. Feedback highlighted increased community pride and engagement with the site.

Facilities Development and Organisational Growth

The charity secured significant capital investment to support long-term sustainability. Funding from Flintshire County Council, Parc Adfer Community Fund and Cadwyn Clwyd’s Prosperous Communities Key Fund enabled the commissioning of a new log cabin-style classroom, increasing capacity for education and community delivery.

Organisational sustainability was strengthened through diversification of funding, registration with Easyfundraising and recruitment of new Trustees to enhance governance and strategic capacity.

FINANCIAL REVIEW

The charity remained financially stable throughout the year and continued to diversify its income base. Total income for the year was £599,284, derived primarily from grant funding, programme income and community activities.

Total expenditure for the year amounted to £449,154, reflecting staffing costs, programme delivery, facilities management and development of the Queensferry Campus.

The charity recorded a surplus of £150,132 for the year. The Trustees are satisfied that the charity remains a going concern.

Income generated through Adult Community Learning provision and room hire contributed towards core staffing and operational costs, reducing reliance on unrestricted reserves. Restricted funding was used appropriately for its intended purposes, including capital development and targeted community programmes.

RESERVES POLICY

The Trustees maintain a reserves policy to ensure financial resilience and continuity of services. The policy is to hold unrestricted reserves equivalent to approximately three months of core operating costs, excluding restricted funds. Core operating costs are currently estimated at £22,500 per month.

At 31 March 2025, unrestricted reserves stood at £81,616, representing approximately four months of operating expenditure. This level of reserves is in line with the Trustees’ policy and is reviewed at least quarterly.

PRINCIPAL RISKS AND UNCERTAINTIES

The Trustees regularly review the risks facing the charity and have systems in place to monitor and mitigate these.

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Deeside Community Trust

Trustees’ Annual Report

Year ended 31 March 2025

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Key risks include reliance on external funding, managed through diversification of income streams and forward planning of funding applications. Operational and delivery risks are mitigated through regular monitoring, staff supervision and Trustee oversight. Robust safeguarding, health and safety and safer working policies are in place, supported by training for staff and volunteers.

The Trustees are satisfied that appropriate controls are in place to manage the charity’s risks.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The charity is governed by a Constitution adopted on 11 November 2020.

Trustees

The charity is governed by a Board of Trustees who meet at least quarterly and are responsible for strategic direction, financial oversight and compliance with charity law.

Trustee skills are reviewed annually to ensure a balanced range of experience. Recruitment is undertaken openly through the charity’s networks and external channels. New Trustees receive a structured induction and are briefed on their legal duties and governance responsibilities.

Management and Financial Controls

Day-to-day management is delegated to the Manager of Ty Calon, under authority from the Trustees. The Manager is responsible for operational delivery, staff and volunteer management and budget control. Trustees retain oversight of strategic decisions and higher-risk financial commitments.

PUBLIC BENEFIT

The Trustees confirm that they have complied with their duty under section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s public benefit guidance.

The charity provides clear public benefit by:

• Delivering inclusive education, wellbeing and recreational activities

• Ensuring services are accessible to people from diverse socio-economic backgrounds

• Working in partnership with statutory and third-sector organisations

• Providing the majority of services free of charge or at minimal cost

• Offering holistic, person-centred support

TRUSTEES’ RESPONSIBILITIES STATEMENT

The Trustees are responsible for preparing the Trustees’ Annual Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (UK GAAP).

The Trustees report was approved on …………………………. and signed on behalf of the board of trustees by:

Mr M Roberts – Trustee

Dated:

Mr P Wilcockson - Trustee Dated:

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Deeside Community Trust

Independent Examiner’s Report to the Trustees of Deeside Community Trust

Year ended 31 March 2025

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I report to the trustees on my examination of the financial statements of Deeside Community Trust (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

The charity’s trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the 2011 Act). The trustees consider that an audit is not required for this year under section 144 of the 2011 Act and that an independent examination is needed.

It is my responsibility to:

• Examine the accounts under section 145 of the 2011 Act

• To follow the procedures laid down in the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the ACCA, which is one of the listed bodies.

I have completed my examination. I confirm that no 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 charity as required by section 386 of the 2006 Act; or

2. the financial statements do not accord with those records; or

3. the financial statements do not comply with the accounting 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 any 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 proper understanding of the financial statements to be reached.

Alex Wyatt AM Wyatt & Co Ltd

Adlink House 86 The Highway Hawarden Flintshire CH5 3DJ

Date

5

Deeside Community Trust

Statement of Financial Activities

Year ended 31 March 2025

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			Unrestricted funds	Unrestricted funds	Unrestricted funds	Restricted funds	Restricted funds		Total	Unrestricted funds	Unrestricted funds	Restricted funds	Restricted funds		Total
				2025			2025		2025		2024		2024		2024
		Notes		£			£		£		£		£		£
	Income from:
	Donations and legacies			34,362			371,038		405,400		21,568		92991		114,559
	Charitable activities			50,059			0		50,059		126,007		-		126,007
	Other trading activities			143,825			0		143,825		133,770		-		133,770
				_			_		_		_		______		_
	Total income			228,246			371,038		599,284		281,345		92,991		374,336
				_			_		_		_		______		_
	Expenditure Expenditure on raisingfunds:
	Costs of other trading activities			70,284			-		70,284		44,417		-		44,417
	Expenditure on charitable activities			193,555			185,315		378,870		214,505		98,488		312,993
				_			_		_		_		______		_
	Total Expenditure			263,839			185,315		449,154		258,922		98,488		357,410
				_			_		_		_		______		_
	Net income and net movement in	funds		(35,593)			185,723		150,132		22,423		(5,497)		16,926
	Reconciliation of funds
	Total funds brought forward			126,913			10,296		137,209		104,490		15,793		120,283
	Trf between reserves				(9,701)		__9,701		_-		_-		_____-_		_-
	Total funds carried forward				81,616		202,725		287,341		126,913		10,296		137,209
					______		_		_		_		______		_

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The notes on pages 8 to 18 form part of these financial statements.

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Deeside Community Trust

Statement of Financial Position

Year ended 31 March 2025

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		2025		2024
	Notes		£		£
Fixed assets
Tangible fixed assets			195,744		12,566
Current assets
Bar and café stock			750		750
Debtors			56,739		59,608
Cash at bank and in hand			118,220		144,231
			_		_
			175,709		204,589
Creditors: amounts falling due within one year			84,112		79,946
Net current assets			91,597		124,643
Total assets less current liabilities			287,341		137,209
Net assets			287,341		137,209
Funds of the charity
Restricted funds			205,725		10,296
Unrestricted funds			81,616		126,913
Total charity funds			287,341		137,209

These financial statements were approved by the board of trustees and authorised for issue on ………………………., and are signed on behalf of the board by:

Mr M Roberts Trustee

Mr P Wilcockson Trustee

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Deeside Community Trust

Notes to the Financial Statements

Year ended 31 March 2025

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1. General Information

Charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Ty Calon, Queensferry Campus, Chester Road West, Queensferry, Deeside, Flintshire, CH5 1SA.

2. Statement of Compliance

These financial statements have been prepared in compliance with FRS 102, ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’, the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting Policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Going Concern

There are no material uncertainties about the charity's ability to continue.

Disclosure exemptions

The charity is a small charity as defined by the FRS102 SORP and accordingly no cash flow statement has been presented.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company accounting policies.

Fund accounting

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

• Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

• Legacy income is recognised when receipt is probable and entitlement is established

• Income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

• Income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources Expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

• expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.

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Deeside Community Trust

Notes to the Financial Statements

Year ended 31 March 2025

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• expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

• other expenditure includes all expenditure that is neither

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Operating Leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible Assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Land and buildings - 25 years (not currently depreciated as not in use) Fixtures and fittings - 25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial Instruments

The following assets and liabilities within the accounts are classified as financial instruments- trade debtors, trade creditors and loans. Loans (being repayable upon demand), trade debtors and trade creditors, are measured at the undiscounted amount of cash or other consideration expected to be paid or received.

Defined Contribution Plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which

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Deeside Community Trust

Notes to the Financial Statements

Year ended 31 March 2025

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the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

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Deeside Community Trust

Notes to the Financial Statements

Year ended 31 March 2025

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4. Donations and legacies

Donations, Grants and Legacies 2025

	Unrestricted	Unrestricted	Restricted	Restricted		Total
		£		£		£
Unrestrictedgrant and donation income		34,362				34,362
LotteryHeritage Grant				163,479		163,479
FCC Wages subsidyGrant				10,000		10,000
Christmas Dinner Grant				1,474		1,474
ACTIF fund				4,500		4,500
LogCabin Grant				185,725		185,725
North Wales Police Grant				1,000		1,000
UK SPF Town Council/LevellingupGrant				2,324		2,324
Warm hub Grant				2,536		2,536
		______		_		_
Totals		34,362		371,038		405,400
		______		_		_

Donations, Grants and Legacies 2024

Donations, Grants and Legacies 2024
	Unrestricted		Restricted			Total
		£		£		£
Unrestrictedgrant and donation income		21,568		-		21,568
Lottery Heritage Grant				72,500		72,500
UK SPF Town Council/Levelling up Grant				6,972		6,972
FCC Wages subsidy grant				13,519		13,519
		______		______		_
Totals		21,568		92,991		114,559
		______		______		_

5. Charitable Activities

	Unrestricted Funds	Unrestricted Funds	Total Funds	Total Funds	Unrestricted Funds	Unrestricted Funds	Total Funds	Total Funds
				2025				2024
		£		£		£		£
Adult Community Learning Provider Income		50,059		50,059		126,007		126,007
		______		______		_		_

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Deeside Community Trust

Notes to the Financial Statements

Year ended 31 March 2025

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6. Other trading activities

		Unrestricted Funds	Unrestricted Funds	Total Funds	Total Funds		Unrestricted funds	Unrestricted funds	Unrestricted funds	Total Funds	Total Funds	Total Funds
			2025		2025			2024			2024
			£		£			£			£
	Craft stalls income		305		305			720			720
	Bar and Café Sales Income		46,760		46,760			35,990			35,990
	Room Hire and rental income		42,587		42,587			55,763			55,763
	Cateringincome		6,790		6,790			9,150			9,150
	Hub Officer Income		5,538		5,538			6,635			6,635
	Leadpartner income		21,510		21,510			18,000			18,000
	Pitch Hire Income		18,973		18,973			7,466			7,466
	School delivery and sports camp income		1,362		1,362			46			46
			_		_			_			_
			143,825		143,825			133,770			133,770
			_		_			______	_		_

7. Costs of other trading activities

	Unrestricted funds	Unrestricted funds	Total funds	Total funds	Unrestricted funds	Unrestricted funds	Total funds	Total funds
		2025		2025		2024		2024
		£		£		£		£
Costs of other tradingactivities – Bar and Café costs		70,284		70,284		44,417		44,417
		______		______		______		______

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Deeside Community Trust

Notes to the Financial Statements

Year ended 31 March 2025

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8. Expenditure on charitable activities by fund type

	Unrestricted funds	Unrestricted funds	Restricted funds	Restricted funds	Total funds	Total funds
						2025
		£		£		£
Christmas Dinner Grant				1,474		1,474
Warm hub Grant				2,536		2,536
ACTIF fund				4,500		4,500
North Wales Police Grant				1,000		1,000
FCC Wages subsidycharitable expenditure				10,000		10,000
ACL Provider costs		25,425				25,425
Other charitable activities		76,305				114,764
LotteryHeritage Fund				163,479		163,479
UK SPF Town Council/Levellingup grant				2,324		2,324
Support costs		91,825		-		91,825
		_		_		_
		193,555		185,315		378,870
		_		_		_
	Unrestricted funds		Restricted funds		Total funds
		2024		2024		2024
		£		£		£
A Partyfor a Kingcharitable expenditure				3,207		3,207
WRU Hubprogramme charitable expenditure
Asda/Barclays communityfundingcharitable expenditure
FCC Wages subsidycharitable expenditure				13,519		13,519
ACL Provider costs		28,617				28,617
Other charitable activities		74,378				74,378
LotteryHeritage Fund				72,500		72,500
UK SPF Town Council/Levellingup grant				6,972		6,972
Support costs		111,510		2,290		113,800
		_		_		_
		214,505		98,488		312,993
		_		_		_

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Deeside Community Trust

Notes to the Financial Statements

Year ended 31 March 2025

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9. Expenditure on charitable activities by activity type

	Activities undertaken directly	Activities undertaken directly		Support costs	Total fund	Total fund	Total fund	Total fund
						2025		2024
		£		£		£		£
A Partyfor a Kingcharitable expenditure		0				0		5,497
Warm hub Grant		2,536				2,536
Christmas Dinner Grant		1,474				1,474
ACTIF fund		4,500				4,500
North Wales Police Grant		1,000				1,000
FCC Wages subsidycharitable expenditure		10,000				10,000		13,519
ACL Provider costs		25,425				25,425		28,617
Other charitable activities		76,305				76,305		74,378
LotteryHeritage Fund		163,479				163,479		72,500
UK SPF Town Council/Levellingup grant		2,324				2,324		6,972
Governance costs		0		91,825		91,825		111,510
		_		_		_		_
		287,045		91,825		378,870		312,993
		_		_		_		_

10. Analysis of support costs

Support costs are analysed as follows:

Support costs are analysed as follows:
	Management / staffing costs	Governance & office costs		Property repairs & utilities		Professional & consultancy costs			Totals
	£		£		£		£		£
Restricted costs	0		0		0		0		0
Unrestricted costs	60		9,771		55,893		26,101		91,825
	____		_____		______		______		_
Totals	60		9,771		55,893		26,101		91,825
	____		_____		______		______		_

Support costs funded by grant income represent a management contribution towards overheads and core running costs which include utilities, office costs, property repairs and maintenance costs, and staffing costs, without which the activities could not be delivered. Support costs are allocated by apportioning costs on an actual or usage basis.

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Deeside Community Trust

Notes to the Financial Statements

Year ended 31 March 2025

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11. Net income

Net income is stated after charging/(crediting):

		2025		2024
		£		£
Depreciation of tangible fixed assets		3,318		4,188
Operatinglease rentals		1,992		5,017
		______		______

12. Independent examination fees

		2025		2024
		£		£
Feespayable to the independent examiner for:
Independent examination of the financial statements		2,940		3,940
		_____		_____

13. Staff costs

The total aggregate payroll costs were as follows:

he total aggregate payroll costs were as follows:
		2025		2024
		£		£
Total wages and salaries,includingEmployers NI		110,954		107,065
Employerspensions contributions		2,325		1,691
		_		_
Total employment costs		113,279		108,756
		_		_

Note: Wages and salaries include elements reflected in cost allocation under items such as management/organisation costs and direct charitable costs.

No employee received emoluments of over £60,000 in the year.

14. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

Expenses were paid to trustees in respect of reimbursements for costs incurred on behalf of the trust.

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Deeside Community Trust

Notes to the Financial Statements

Year ended 31 March 2025

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15. Tangible fixed assets

	**Fixtures and fittings **	**Fixtures and fittings **	**Fixtures and fittings **
		£
Cost
At 1 April 2024		21,843
Additions		186,498
		_
At 31 March 2025		208,341
		_
Depreciation
At 1 April 2024		9,277
Charge for theyear		3,318
		______
At 31 March 2025		12,595
		______
Carrying amount
At 31 March 2025		195,746
		_	______
At 31 March 2024			12,566
			______

16. Stocks

	2025	2024
	£	£
Bar and café stock	750	750
	____	____

17. Debtors

17. Debtors
		2025		2024
		£		£
Trade debtors		32,434		17,898
Prepayments and accrued income		24,305		41,710
		______		______
		56,739		59,608
		______		______

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Deeside Community Trust

Notes to the Financial Statements

Year ended 31 March 2025

---

18. Creditors: amounts falling due within one year

18. Creditors: amounts falling due within one year
		2025		2024
		£		£
Trade creditors		0		5,882
Accruals and deferred income		76,440		68,366
Social securityand other taxes		5,859		5,128
Other creditors		1,813		570
		______		______
		84,112		79,946
		______		______

19. Pensions and other post-retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £2,325.

20. Analysis of charitable funds

The funds are analysed as follows:

Restricted funds

Opening balance	Opening balance	Income Transfers between funds Expenditure Closing balance	Income Transfers between funds Expenditure Closing balance	Income Transfers between funds Expenditure Closing balance
	£	£ £ £		£
3G Pitch Maintenance fund	10,000	10,000		20,000
A Partyfor a King	3	-3		-
Asda & Barclays	293	-293		-
LotteryHeritage Fund		163,479 163,479
UK SPF Town Council/LevellingupFund		2,324 2,324
FCC Wages subsidyGrant		10,000 10,000
Christmas Dinner Grant		1,474 1,474
North Wales Police Grant		1,000 1,000
Warm hub Grant		2,536 2,536
ACTIFgrant		4,500 4,500
	______	_ _ ____		______
Totals	10,296	185,313 9,704 (185,313)		20,000
	______	_ ____	_	______

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Deeside Community Trust

Notes to the Financial Statements

Year ended 31 March 2025

---

Unrestricted funds

		Opening balance		Income	Transfers between funds	Transfers between funds	Expenditure	Expenditure	Closing balance	Closing balance
		£		£		£		£		£
Unrestricted fund		(126,913)		(228,246)		9,704		263,839		81,616
		__		__		_____		_		______

21. Analysis of net assets between funds

	Tangible fixed assets	Tangible fixed assets	Other net assets	Other net assets	Total 2025	Total 2025
		£		£		£
Restricted funds		185,725		20,000		205,725
Unrestricted funds		10,019		71,597		81,616
		_		_		_
Totals		195,744		91,597		287,341
		_		_		_

22. Related parties

The charity continued to employ Jesse Bouch, the daughter of one of the trustees, following her recruitment in 2022. An independent business belonging to her was contracted to provide ACL services to the charity throughout this year.

GB Property Maintenance Ltd was instructed to carry out some of the general repair/maintenance during the year. Mr G Bouch is a director of this company.

No further person related to the charity had any personal interest in any contract or transaction entered by the charity during the year.

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