**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** 

___________________________________________________________________________________________ 

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. 

1 



**Deeside Community Trust** 

**Trustees’ Annual Report** 

## **Year ended 31 March 2025** 

___________________________________________________________________________________________ 

## **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** 

2 



## **Deeside Community Trust** 

**Trustees’ Annual Report** 

## **Year ended 31 March 2025** 

___________________________________________________________________________________________ 

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. 

3 



**Deeside Community Trust** 

**Trustees’ Annual Report** 

## **Year ended 31 March 2025** 

___________________________________________________________________________________________ 

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:** 

4 



## **Deeside Community Trust** 

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

## **Year ended 31 March 2025** 

___________________________________________________________________________________________ 

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** 

___________________________________________________________________________________________ 

||||**Unrestricted**<br>**funds**|**Unrestricted**<br>**funds**|**Unrestricted**<br>**funds**|**Restricted**<br>**funds**|**Restricted**<br>**funds**||**Total**|**Unrestricted**<br>**funds**|**Unrestricted**<br>**funds**|**Restricted**<br>**funds**|**Restricted**<br>**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**<br>Expenditure on raisingfunds:|||||||||||||||
||Costs of other trading activities|||70,284|||-||70,284||44,417||-||44,417|
||Expenditure on charitable<br>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.** 

6 



## **Deeside Community Trust** 

## **Statement of Financial Position** 

## **Year ended 31 March 2025** 

___________________________________________________________________________________________ 

|||**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 

7 



## **Deeside Community Trust** 

## **Notes to the Financial Statements** 

## **Year ended 31 March 2025** 

___________________________________________________________________________________________ 

## **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. 

8 



## **Deeside Community Trust** 

## **Notes to the Financial Statements** 

## **Year ended 31 March 2025** 

___________________________________________________________________________________________ 

- 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 

9 



## **Deeside Community Trust** 

## **Notes to the Financial Statements** 

## **Year ended 31 March 2025** 

___________________________________________________________________________________________ 

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. 

10 



## **Deeside Community Trust** 

## **Notes to the Financial Statements** 

## **Year ended 31 March 2025** 

___________________________________________________________________________________________ 

## **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**<br>**Funds**|**Unrestricted**<br>**Funds**|**Total Funds**|**Total Funds**|
|---|---|---|---|---|---|---|---|---|
|||||**2025**||||**2024**|
|||**£**||**£**||**£**||**£**|
||||||||||
|Adult Community Learning<br>Provider Income||50,059||50,059||126,007||126,007|
|||______||______||_______||_______|



11 



## **Deeside Community Trust** 

## **Notes to the Financial Statements** 

## **Year ended 31 March 2025** 

___________________________________________________________________________________________ 

## **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<br>income||1,362||1,362|||46|||46||
||||_______||_______|||_______|||_______||
||||143,825||143,825|||133,770|||133,770||
||||_______||_______|||______|_||_______||
||||||||||||||
||||||||||||||



## **7. Costs of other trading activities** 

||**Unrestricted**<br>**funds**|**Unrestricted**<br>**funds**|**Total funds**|**Total funds**|**Unrestricted**<br>**funds**|**Unrestricted**<br>**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|
|||______||______||______||______|
||||||||||
||||||||||



12 



## **Deeside Community Trust** 

## **Notes to the Financial Statements** 

## **Year ended 31 March 2025** 

___________________________________________________________________________________________ 

## **8. Expenditure on charitable activities by fund type** 

||**Unrestricted**<br>**funds**|**Unrestricted**<br>**funds**|**Restricted**<br>**funds**|**Restricted**<br>**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**<br>**funds**||**Restricted**<br>**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|
|||_______||_______||_______|



13 



## **Deeside Community Trust** 

## **Notes to the Financial Statements** 

## **Year ended 31 March 2025** 

___________________________________________________________________________________________ 

## **9. Expenditure on charitable activities by activity type** 

||**Activities**<br>**undertaken directly**|**Activities**<br>**undertaken directly**||**Support**<br>**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 /**<br>**staffing costs**|**Governance &**<br>**office costs**||**Property repairs &**<br>**utilities**||**Professional**<br>**&**<br>**consultancy**<br>**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. 

14 



## **Deeside Community Trust** 

## **Notes to the Financial Statements** 

## **Year ended 31 March 2025** 

___________________________________________________________________________________________ 

## **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. 

15 



## **Deeside Community Trust** 

## **Notes to the Financial Statements** 

## **Year ended 31 March 2025** 

___________________________________________________________________________________________ 

## **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|
|||______||______|



16 



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



17 



## **Deeside Community Trust** 

## **Notes to the Financial Statements** 

## **Year ended 31 March 2025** 

___________________________________________________________________________________________ 

## Unrestricted funds 

|||**Opening**<br>**balance**||**Income**|**Transfers**<br>**between**<br>**funds**|**Transfers**<br>**between**<br>**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**<br>**assets**|**Tangible fixed**<br>**assets**|**Other net**<br>**assets**|**Other net**<br>**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. 

18