**REGISTERED CHARITY NUMBER: 1192456**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **FOR**
## **SOLVA COMMUNITY CLUBHOUSE**
L M Griffiths & Co Limited Chartered Certified Accountants 1&2 Merlins Court Winch Lane Haverfordwest Pembrokeshire SA61 1SB
**SOLVA COMMUNITY CLUBHOUSE**
**CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2025**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|2|
|**Independent Examiner's Report**||3||
|**Statement of Financial Activities**||4||
|**Balance Sheet**||5||
|**Notes to the Financial Statements**|6|to|11|
|**Detailed Statement of Financial Activities**||12||
**SOLVA COMMUNITY CLUBHOUSE**
## **REPORT OF THE TRUSTEES for the Year Ended 31 March 2025**
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
Solva Community Clubhouse is a an exciting, dynamic, forward-thinking, and intergenerational community asset delivering services designed to help and support the lives of everyone who lives and spends time in Solva. We work with other third sector organisations to provide:
- A safe activity space and focal point for community activities.
- A facility that enables public services to have a presence as and when required.
- Community classes i.e., first aid and IT.
- Access to catering facilities for community events.
## **Public benefit**
The Clubhouse continued to go from strength to strength over 2024 to 2025. A cross section of the entire community of Solva made use of the facilities ranging from a Cinema Club to a Friday afternoon club for our more senior citizens. Two art groups meet weekly holding mixed age and ability art classes.
Solva Community Council meets monthly in the Clubhouse and uses a new video conferencing facility allowing members and those in the community to attend remotely.
Solva football club continues its traditional use of the Clubhouse for changing facilities and social gatherings.
We strive to make the Clubhouse as energy efficient as possible and in 2021 installed photovoltaic panels with a battery to reduce electricity bills and contribute to the village's green agenda. The battery ensures that the solar energy benefit is enjoyed in the evenings as well as in the day.
The Clubhouse underpins a resilient community spirit and a desire to make our premises more suitable for older people, those who are physically impaired, or disabled and use a walking aid, mobility scooter or wheelchair.
In 2024 the work to install a new disabled toilet with baby changing facility was completed and is used by the toddler group that meets regularly every week.
We support the Welsh language and held a Mari Lwyd evening, supporting a traditional Welsh New Year event.
## **FINANCIAL REVIEW**
## **Reserves policy**
It is the trustees intention to try to maintain reserves at a level equivalent to around 6 months expenditure.
## **FUTURE PLANS**
The future of the Clubhouse is bright, with ways of expanding the building being explored so that future needs can be met. In November 2024 a fund-raising supper was held which attracted a full house and raised £700 for the clubhouse. It is intended to continue to hold regular supper clubs to fundraise.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Page 1
**SOLVA COMMUNITY CLUBHOUSE**
## **REPORT OF THE TRUSTEES for the Year Ended 31 March 2025**
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1192456
## **Principal address**
Little Valley Wiston Haverfordwest Pembrokeshire SA62 4PJ
## **Trustees**
R I G Thomas Chair I George JG Griffin C R Reynolds S Young
## **Independent Examiner**
L M Griffiths & Co Limited Chartered Certified Accountants 1&2 Merlins Court Winch Lane Haverfordwest Pembrokeshire SA61 1SB
Approved by order of the board of trustees on 15 January 2026 and signed on its behalf by:
R I G Thomas - Trustee
Page 2
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SOLVA COMMUNITY CLUBHOUSE**
## **Independent examiner's report to the trustees of Solva Community Clubhouse**
I report to the charity trustees on my examination of the accounts of Solva Community Clubhouse (the Trust) for the year ended 31 March 2025.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Paul Murray The Association of Chartered Certified Accountants
L M Griffiths & Co Limited Chartered Certified Accountants 1&2 Merlins Court Winch Lane Haverfordwest Pembrokeshire SA61 1SB
Date: .............................................
Page 3
## **SOLVA COMMUNITY CLUBHOUSE**
## **STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2025**
|Unrestricted
Restricted
fund
funds
Notes
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**653**
**1,619**
Other trading activities
2
**4,343**
**-**
**Total**
**4,996**
**1,619**
**EXPENDITURE ON**
**Charitable activities**
Charitable
**5,862**
**980**
**NET INCOME/(EXPENDITURE)**
**(866)**
**639**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**7,023**
**8,946**
**TOTAL FUNDS CARRIED FORWARD**
**6,157**
**9,585**|**2025**
**Total**
**funds**
**£**
**2,272**
**4,343**
**6,615**
**6,842**
**(227)**
**15,969**
**15,742**|2024
Total
funds
£
10,024
5,340
15,364
11,602
3,762
12,207
15,969|
|---|---|---|
The notes form part of these financial statements
Page 4
## **SOLVA COMMUNITY CLUBHOUSE**
## **BALANCE SHEET 31 March 2025**
|Unrestricted
Restricted
fund
funds
Notes
£
£
**FIXED ASSETS**
Tangible assets
6
**1,896**
**9,383**
**CURRENT ASSETS**
Debtors
7
**-**
**-**
Cash at bank
**4,981**
**202**
**4,981**
**202**
**CREDITORS**
Amounts falling due within one year
8
**(720)**
**-**
**NET CURRENT ASSETS**
**4,261**
**202**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**6,157**
**9,585**
**NET ASSETS**
**6,157**
**9,585**
**FUNDS**
9
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**2025**
**Total**
**funds**
**£**
**11,279**
**-**
**5,183**
**5,183**
**(720)**
**4,463**
**15,742**
**15,742**
**6,157**
**9,585**
**15,742**|2024
Total
funds
£
4,768
433
11,488
11,921
(720)
11,201
15,969
15,969
7,023
8,946
15,969|
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 15 January 2026 and were signed on its behalf by:
R I G Thomas - Trustee
The notes form part of these financial statements
Page 5
**SOLVA COMMUNITY CLUBHOUSE**
## **NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2025**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2. OTHER TRADING ACTIVITIES**
||**2025**|2024|
|---|---|---|
||**£**|£|
|Hire income|**4,343**|5,340|
continued...
Page 6
**SOLVA COMMUNITY CLUBHOUSE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025**
## **3. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
## **4. STAFF COSTS**
There were no employees during the financial year.
## **5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|Unrestricted
Restricted
fund
funds
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
23
10,001
Other trading activities
5,340
-
**Total**
5,363
10,001
**EXPENDITURE ON**
**Charitable activities**
Charitable
5,295
6,307
**NET INCOME**
68
3,694
**RECONCILIATION OF FUNDS**
Total funds brought forward
6,955
5,252
**TOTAL FUNDS CARRIED FORWARD**
7,023
8,946|Total
funds
£
10,024
5,340
15,364
11,602
3,762
12,207
15,969|
|---|---|
continued...
Page 7
**SOLVA COMMUNITY CLUBHOUSE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025**
## **6. TANGIBLE FIXED ASSETS**
|**6.**|**TANGIBLE FIXED ASSETS**|**TANGIBLE FIXED ASSETS**|||
|---|---|---|---|---|
||Improvements||||
|||to|Plant and||
|||property|machinery|Totals|
|||£|£|£|
||**COST**||||
||At 1 April 2024|**-**|**12,896**|**12,896**|
||Additions|**7,886**|**-**|**7,886**|
||At 31 March 2025|**7,886**|**12,896**|**20,782**|
||**DEPRECIATION**||||
||At 1 April 2024|**-**|**8,128**|**8,128**|
||Charge for year|**394**|**981**|**1,375**|
||At 31 March 2025|**394**|**9,109**|**9,503**|
||**NET BOOK VALUE**||||
||At 31 March 2025|**7,492**|**3,787**|**11,279**|
||At 31 March 2024|-|4,768|4,768|
|**7.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
||Prepayments||**2025**
**£**
**-**|2024
£
433|
|**8.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
||Other creditors||**2025**
**£**
**720**|2024
£
720|
|**9.**|**MOVEMENT IN FUNDS**||||
||At 1.4.24||Net
movement
in funds|At
31.3.25|
||**Unrestricted funds**|£|£|£|
||General fund|**7,023**|**(866)**|**6,157**|
||**Restricted funds**||||
||Memorial Bench (Dai Evans)|**25**|**-**|**25**|
||Solar Project|**3,921**|**(981)**|**2,940**|
||Lottery Payment|**5,000**|**1,620**|**6,620**|
|||**8,946**|**639**|**9,585**|
||**TOTAL FUNDS**|**15,969**|**(227)**|**15,742**|
||||||
continued...
Page 8
## **SOLVA COMMUNITY CLUBHOUSE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025**
## **9. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
||Incoming|Incoming|Resources|Resources|Movement|Movement|
|---|---|---|---|---|---|---|
||resources||expended||in funds||
|||£||£||£|
|**Unrestricted funds**|||||||
|General fund||**4,996**||**(5,862)**||**(866)**|
|**Restricted funds**|||||||
|Solar Project||**(1)**||**(980)**||**(981)**|
|Lottery Payment||**1,620**||**-**||**1,620**|
|||**1,619**||**(980)**||**639**|
|**TOTAL FUNDS**||**6,615**||**(6,842)**||**(227)**|
|**Comparatives for movement in funds**|||||||
|**Unrestricted funds**|At 1.4.23
£||Net
movement
in funds
£||At
31.3.24
£||
|General fund||6,955||68||7,023|
|**Restricted funds**|||||||
|Memorial Bench (Dai Evans)||25||-||25|
|Solar Project||5,227||(1,306)||3,921|
|Lottery Payment||-||5,000||5,000|
|||5,252||3,694||8,946|
|**TOTAL FUNDS**||12,207||3,762||15,969|
||||||||
continued...
Page 9
## **SOLVA COMMUNITY CLUBHOUSE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025**
## **9. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|Movement|
|---|---|---|---|---|
||resources|expended|in funds||
||£|£||£|
|**Unrestricted funds**|||||
|General fund|5,363|(5,295)||68|
|**Restricted funds**|||||
|Solar Project|1|(1,307)||(1,306)|
|Lottery Payment|10,000|(5,000)||5,000|
||10,001|(6,307)||3,694|
|**TOTAL FUNDS**|15,364|(11,602)||3,762|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**|At 1.4.23
£|At 1.4.23
£|Net
movement
in funds
£|At
31.3.25
£|
|---|---|---|---|---|
|General fund||6,955|(798)|6,157|
|**Restricted funds**|||||
|Memorial Bench (Dai Evans)||25|-|25|
|Solar Project||5,227|(2,287)|2,940|
|Lottery Payment||-|6,620|6,620|
|||5,252|4,333|9,585|
|**TOTAL FUNDS**||12,207|3,535|15,742|
continued...
Page 10
## **SOLVA COMMUNITY CLUBHOUSE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025**
## **9. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|Movement|
|---|---|---|---|---|
||resources|expended|in funds||
||£|£||£|
|**Unrestricted funds**|||||
|General fund|10,359|(11,157)||(798)|
|**Restricted funds**|||||
|Solar Project|-|(2,287)||(2,287)|
|Lottery Payment|11,620|(5,000)||6,620|
||11,620|(7,287)||4,333|
|**TOTAL FUNDS**|21,979|(18,444)||3,535|
## **10. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2025.
Page 11
**SOLVA COMMUNITY CLUBHOUSE**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2025**
||2025|2024|
|---|---|---|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations|**2,272**|10,024|
|**Other trading activities**|||
|Hire income|**4,343**|5,340|
|**Total incoming resources**|**6,615**|15,364|
|**EXPENDITURE**|||
|**Charitable activities**|||
|Rates and water|**423**|128|
|Insurance|**862**|-|
|Light and heat|**1,007**|794|
|Telephone|**626**|496|
|Improvements to property|**394**|-|
|Plant and machinery|**980**|1,727|
|**Support costs**|**4,292**|3,145|
|**Other**|||
|Repairs and renewals|**645**|5,375|
|Professional fees|**-**|1,506|
|Cleaning|**1,185**|826|
|Membership|**-**|30|
|**Governance costs**|**1,830**|7,737|
|Auditors' remuneration|**720**|720|
|Total resources expended|**6,842**|11,602|
|**Net (expenditure)/income**|**(227)**|3,762|
||||
This page does not form part of the statutory financial statements
Page 12