REGISTERED CHAIUTY IYUMBER: 1199729
Report of the Trlljtets #nd
Unaudlted FinaDcia] Stalememts
for the Year Ellded 31 De¢ember 2024
for
Aberporth Vill#ge Hall and Re£reitlon
Ground
Asiunole & Co
Manchesler Howe
Grosvellor Hill
Cardigan
Ceredigion
SA43 IHY
Ashrn0￿ &Co.

Aberporth Vi]]age Hall #nd Recreatlon
Ground
ConteDts of the Finatsci￿ Ststements
for the Year Ended 31 December 2024
Page
Report of the Trustees
I to 7
Independent Examiner's Report
Sta¢ement of Finanelal Aetfvltle5
Balance Sheet
io
Casb Floiv StstemeDt
Notes to the Cash Flow Stfitsment
12
Note$ to the Flll8n¢ial Statements
13 to 19
Detalltd Statement of Flnanctsl Aetlvltle8
20 to 21
Ashrnob&Co.

Aberportb Village Hall and Recreation
Ground
Report of the Trustees
for the Year Ended 31 December 2024
The tnJstee5 prcserit their report with the fina￿lla1 statements of the clwity for the year ended 31 De¢ember 2024. The
tnLStees hav¢ adopted the provisions of AcciwntiDg a[￿ Reporting by ChaTities: Ststement of Recommended Practice
app￿￿ble to charities preparing their a¢¢ouots io a¢¢ordaDce with the Financial Reporting Stsndard applicable in the
UK and Republic of Ireland (FRS 102) (effective l January 2019).
OBIECTIVES AND ACTlVtTIES
Objective5 and aim5
The object of the Ch￿ilY is as stated in the governing document are to n￿l￿taIn both our Village Halls & Recreati(trn
Grou￿d￿. for the use & enjoyment of the inhabilants of Aber-porth & surrounding villages without distinction of political,
reli8iOU5 or other opinior4 including the use for meetings. le¢tures & cla&ges & other forms of recreation & leisurevtime
occupation with the object of improving the Conditions of life for the inhabitsnts.
Page I
Ashr￿0￿ & Co.

AberpDrtb Village Hjll alld Reerethtiort
Ground
Report of the Trustees
for the Year Ended 31 December 2024
OBJECTIVES AND ACTIVITIES
SlgtsificoDt A¢tlvldes
AVH&RG Trnstees welcome all members of the ¢oDmiunity to ll8e the premises regardless of personal backwund
faith. gender or person81 eircumstances. Whilst the public benefit is available for everyone as there are few restriciions.
but there is a charge rnade to hiTe the facilitÉes to cover costs, ll]aintenance, projKls & improvements. Both Villag¢ Halls
are mostly wd by our lo¢al wmmunity & its non-profit orgatiisauotLS, offering claswlmeetings for all age group& All
Increased charge is made for all cOnune￿Ial use but pri()rity iy given to community use over a com]ne￿la1 hirill
Activitie4 by hireTS wtte well wpported, held ai the Canolfan Dyffry￿yffl)rn Centre at the beginnillg of th¢ y¢ar up
until the New Village Hall w&8 allowed to reopen after its safe completion during April 2024. Since the￿ various
a¢ts"vities have been shared bettveen both halls. For all ages: Keep Fit Classes, Pilates, Arts4W¢llbeing, HomeSrarL
'Warni Hubs, Coffee Mornitigs & Lunch Clubs for OUT seniors as well as parents young children. Makers MarkeL
Pr(Mluce Market, Tai Clji. Yog-Ease (seated Yoga) & Gentle Mat Yoga (for tho.*e more mobile), Pana¢h¢ Dancin&
Caru5 Café, ￿aDes, our local bistory elub, Badminton, Table Tennis & West Wa1¢8 Filness Coaching. For our younger
generation.. Rainbow, Brownies & Girl Guides, 'Fttlz on Wheels, for the young over the springsummer peri￿1.
External organised events in¢luded a Plant Sale. Annual Carnival, old local Welsh ttxdition of Dydd lau BaclLIMawr
(activitie5 for all age group5 with music & barbeque). Organi%ed Firework display & bortf￿e, a successful & enJo￿ble
¢v¢niii8 where donations from the con]rnunity will be used to purcha8e the following yeats fireworks for bonfire night. A
Christroas Crafi Fair, an over 70's christn￿S Tea & our annual Christmas Carol Service were atso organised & held at
Canolfan Dyffryn. Both halls have been used for private event5 & celebrdtiolls throughout the year aft¢r our newty
rd)uilt hall was reopened. Most oryanisations that had deferred utttil our new Village Hall was rebuilt & reopen¢d have
now returned since the reopeninb. We knpe to Continue to attrdct more organisations to use our facilities. To assist the
Tru$te¢¥ with all th¢ organisation. planning & rdiSTng the charitgs profile for the abov¢ fundrai%inE events & help to
recNiVsupport our many Volunteer￿ manage with th¢ volunteers our Community Fridge & maintain on]ine bookings. the
Charity rEmains an employer of a part-time charity co-()rdinator. ID Febn]ary our co￿rdinall)r was allocated a fUrt￿r
Icmporary 15hrs of paid work after a successfully applied for grdnt. A new temporary job description & employment
contrdct Wds created for one year & aftenvards once the funds diminished the hours would revert to 16hrs. During the
summer we were also able lo employ a part tim¢ coretsker & a fidl time cleaner ftir both faciliti¢s, our previo￿$ ¢leaaeT
of seven yeaTS' se￿1¢e ha￿￿n￿> lo resign due to other work]oad commit￿ellts.
Our main project 'Calon y Gymuned, the 'Heart of the CommuniW eontinucd throughout 2023 & into the r￿st half of
2024. Delays o¢eurr¢d & ¢xtensions perMIt￿d due to bad weather condition4 staff sh(Trrtag&8 & undeliver¢d matffla]s.
Regular a￿ttIng$ cgnlinued throu8￿￿1 that tintr in conjunction with the ¢oThtra¢toes progress mtttings as deadlinGs
needed io be met & phasing of the n¢￿Vild arrdllg¢d. Paym¢nts for the rebuild continued from grants & the loan
obtsined. The payment schedule con]menced during 2023 & ¢oDtinued at the beginning of 2024 ¢overing the new build,
labour & materials with the ltscal building fim) & contrdclors. During th¢ r¢buii(L ¢ollsiderdtion continued at all times to
Health & Safety issues. following building regulations & inspections perfomied during various stagcs of the new build.
The Building Contyol Certificat¢ was issued & handed over to the charity on the 10th April 2024. Ail insurances
organised & cover ¢ommence(L meter readings completed between OUT main ¢ontractor & the TnLSte¢s. The Charity &
Trusiees were then able to Organi8e'￿ft & 'official' openings for the oon]rnunity to attend from April onwards.
The Cbarity is fortullate in owry]ing two Village Halls altbough one is more of a syort% hail & is used foT nwiy team
events. Adja¢¢nt lo this ha]1 1$ a pla)qn¥ field plus a children's play aTea with various types of play equipment for them to
enjoy using. The charity also OWTL$ all the O￿n, green spaces iti the vlllage as well as its four small car parks. We
became an in¢orporated charity in July 2022 but we cu￿endY hold two regisiered cEwity nwnbers olle for the
incorporated charity & one for OUT unincorporaTrd ¢haTity originally registered the Chariry Commission in October
1951 & ameTMled in July 1996. We bave one ren￿1￿1tyd piece of land being r¢￿Ster¢d with the Land Registy Office
once this i8 aceomplished, we will be able to di&8olve tbe unincorporated charity & hav¢ only One ￿giStered charity
nurnberremaining. All our assets were transferred legally in March 2023 to our incotyorated ¢harity & although we have
two facilities in use all fees are paid into one account for the in¢orporated charity. The unin¢orpora*d cljarity is
currently kept open due only to fv ￿regIStered land i&8ue.
All ¢barit518 fa¢ilities are available to all residents of Aber-porth & its SUTroundiug villages.
Pubile benefit
The Trustees are re4)onsible fi)r all aqpects of managen)ent of the Village Halls, R¢creation Grounds & car parks. In
planning our acliviii¢s for th¢ year, we have keN irt mind the Ch8Jity Commissions general guidance on public benefit
(Charities & Publi¢ Benefit, S¢¢tion 4 Charities Act 20111 ai our Trustee meeting$.
Pag¢ 2
AShm0￿ & Co.

Aberporth Village Hall and Re¢Teation
Grouttd
Report of the Trustees
for the Year Ended 31 Decejnber 2024
OBJECTIVES AND ACTIVITIES
Grantmaklng
The Charity has no policy on grant making.
Volunteers
We are ￿te￿I lo all our volunteers, over 30 of them, WIK) have registered an interest in volunteering. They hay¢ given
of their ￿lUable lime, support, eTre1￿ & continued en1b￿$1asm. Our Volunteering rol¢s vary from supervising,
collecting. organising, coo]w. gardening, using all their individual skills in helping with OUT ￿tivitieS held for the
commurrity. Without their combined efforts we would not hav¢ been able to continue with rLUU)ing our Community
Fridge. which has just celebrnted its third year but due io a noticeable drop in food kn8te' collrctions from our lo¢al
superniarkeL8 our fridge & frttzer shelves have been noticeably empty & therefore considered expensive io run.
T￿]￿¢¢$, stsff & involved volunteers d¢¢id¢d that it would be more beneficial to consider 'FareShare C)m Chariw,
UK'S national nehvork of chajitsble food re-distribution, this reduces environmental impact of food wast¢. Fateshare,
collect swrplus food from retailers & food growers & re-distribute amongst chan'ties like outs who a Com]nunity
Fridge. We pay a small monthly fee, Collect the food iiems which are then offered to the ¢ornmunity, & also used to
create *utritiow% meals. Ollr Gardening Brea also grows some vegetables io use plus n)any plant&tsulbs for sale. Donated
amoumts of money going into honesty boxes, & profits going towardg our charitys fill￿s.
We have long serving volunteeTh who Tun many of our well-attendcd daily, weekly or amiual events su¢h &$ our Digi
Club, & dedicated volumeers who sort out our qualtry second hand cloth&8 rail foT 'Dillad Dwymith, & second-hand
books for exchanging. We bold coffee morntngs, lunches, aftern(Kkn teas. with Welsh conversation for those ll￿11ng to
practise their Welsh language. Many of our volunteers having suecessbjlly applied for their Food Hygiene certificates.
La8t year saw new 'Quiz' nights organi5ed which have proved to b¢ very popular & entertaining. One of our main
objectives is lo ifftprove communication with all uset¥ via qocial media as well as regular Wewsletters, for those who are
not able to Use the internet. Two of our volunteers have commenced writing a quarterly WMl¢tterf with relevant
infomlation, this is now published in both languages.
All our external events are well organisryj by Trustees & staff but we could not operate agein withoui our volunteet%.
These include the Plant Sale. Makers Markel. annual Camival & Dydd lau ma￿T￿ac]￿ 'Halloween' event- 50 children
attended with their responsible adults, Firework & Bonftre night. CIristi￿S over 70's T&q, Carol Service, Cl]risllllas
Fair, these W￿>￿Id not have been as successful, all our dedie4ted volunteet3 are cNcial io our outcornes. We celebrated
the 40th Volunte¢r Week by holding a'cheese & wine, evening which was attended by many & enjoy￿.
All required volunteer knining accomplished for this year & standard & enhaTr￿d DBS eertificates obtsined.
We wntinue to en¢ournge activities to help rethce isolation & provide many opportunities for volunteering & promoting
friendships amongst all ages. We also hold a number of extemal communiry fvndraising evenL$ held on the premises or
on our recreation groun(Ls.
Page 3
Ashmole& Co.

Aberporth Vlllage Hall attd Reereatlon
Ground
R¢port of the Tru$tee$
for the YeAr Ended 31 Deeember 2024
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
After becoming a Charitable Inco4)orated Organisation in July 2022 with a new ¢harity number retaining our Our
main aim & achievement for 2023124 WLS to refurbish & rebuild our original 90yr old Village Hall. This wa5
demolished at the end of 2022 due to its age & deterioration. The rebuild known as 'Calon y G￿nU￿¢d,Th1eart of the
Community was finally remrned to the Trustees in April 2024 we could hold our'soft opening, over th¢ Easter
weekend. This was the opporllmity for ¢he public to con)e & visit the new Village Hall with Tn￿tte& cO￿rdina¢0r &
volunteers in attendance to give them a tour of the building & serve tea & cake whilst being entertained by our local
male voice choir & our local shanty singing group. Thig soft-openitig of the new Village Hajl Vds very well received by
our I￿al community & with many positive Comments with Tegards to IL8 size, use of space & the design of the buildiTJg,
splendid kn"tchen & impressiye 'Meet & Greev area with its view of the sea. Our local Vicar offered blessings & prayers.
'Changing Places, our fi]IEy aceessible toiletg, will be a huse success. Providing su)Ticient 8pace & equipment for people
who arc not ablc to uqe the toilet indq)endently, this is kn extra faeility fill￿ed in part by our County Couttcil & our
charity. In addition to the acces8ible toile¢s for Independent use. Inbetween our sofi & offieial openings further work vms
accomplished as ￿11 as more people viewing the building & surn>undings. Fire Risk Assessments made & n￿¢
equiprnent purchased. with all electrical testing completed. We applied successfvlly & Y￿e1Ved ￿ndIng for our new
stage.
Our website was updated & redeSI￿d by a volwiteer eventually handed thi5 overto one of ow TTUStees to firtolise.
We are now able to use a new iN)oking system where allyone can access the digit81 diary to see when facilities are
available to hire with the hirittg agreement. When confmed, dethils are entered & an invoice is generated by out
treasuTer. Our new website explains our charity & new facilities with phOto￿aphS for all to see. Conts¢t detsi18 given
of one of our TNstees & our ¢Oryordinator who tsk¢ responsibility for updates & iDpuL monitor & answer ¢mails,
following Social Media & Data Pmtection Policies.
Required new licellces were applied for & obtsined for all our Premise￿. The annual inspection & recon]mendatior
madÈ of our Children's Play Area in one of our green open spaces by ROSPA (Royal Society for the Prevention of
Accidents) their report infornied that two Llems would need addres%ffiDg. This is a joitit vell￿re our Comrnunity
CounGil to rqjaii & rnainlain the area For use by the children of our community. In one of our car parks our County
Council asked to place und¢1 an Eight-ytat liGence two ele¢tric ¢ar Chargers, taking up two parking spaces. this don¢
through solicitors & register¢d. Ill Jull¢ w¢ w¢re visited by the Enwonmental Health Officer to xwct our premises.
few small recommendations were nude but a 5-star rnting giv¢￿ Sound enginee[5 were &8ked to investigate & make
suggestions towards our sound system & io ¢onsid¢r licence & noi$¢ pollution reg￿lations. We applied for the Green
Flag Award & were suCcessfi￿ for our well-managed green open spaces.
Our old Village Ha]1 was opened on the 61811934 by the then MP for the area. Il was agr¢¢d to replicate the original
opening with the new ha]1 being officially opened on Tuesday 6th August 2024 by our curreni MP cutting ¢[ttran¢e
ribbon prior to all invited funders, guests, i￿]Uding relalives of pasi & deceascd Trustees, enieriDg th¢ new hall.
Photographs were tsken. All were allocaied seats & welcomed, rel¢vant Safety aspecls gone through prior lo short
speeches given on how five years previously we had commenced this initiative to pro¢ure funding to rebuild, become
incorporated & re￿It¢ our governing document, produce dra*gngs & desiw for the new build & comn]i&%iotL varI￿S
prof¢vionals to help us obtain what the wrnmunity had required for over 30yrs. The ¢OJDmunity & all fimders thanked
for their donaiions without which none of it would hav¢ be¢n pO￿lbIt.
Our local ]llstorical researcher & designer & member of our lo￿1 history gn)up put togdher after many months of
resear¢hillg, Jjiiiety y¢pts of our ¢harity'S bistory, into inforn)ative & interesting spe￿h & created our ￿l$tOry board,
which was then unveiled & ¢omplim¢nted upon by our local & all. Eventtmlly. all framed photograph8 & documents
would be Teturne¢L a paper-file plus the Ch￿1￿$ re¢ords pla¢¢d onto a bard drAve with all the historical inforn)ation
swred so that nothing would be10s1 & whatever leti could be ar¢hive41 at the lo¢al Arehive Centre.
We were entertained by a local shanty singing ￿0up, who thanked the ￿nderS through 50]￿ All were glven a tour of the
new hall & refreshments were served.
A ¢hildT¢n's tea party for th¢ under ¢l¢veus then followed between 4 - 6pm with entet1aimnent & aft¢Twards by a disco
for teenagers between 7-10pm. Door se¢uTity, li¢¢llc¢ requiremeDL¥' & safeguarding considerdlions organised. The
ticketed event & progranuMe5 followed the original opening f¢stivities as clos¢ ￿ PQSSLI)le. li would be the start of
week-lon¥ celebrations including the annual carnival & Dydd lau maWr￿a¢h for the con]munity. The Tn￿teeS thanked
¢veryon¢ who had helped make the sofi & offLcial openi￿$ a buge swccess & enjoyable events.
A Sustainability Policy vas ¢r¢ated & an E¢ology & ArboricultL2re Survey w2)s completed on our open gr¢en spaces. We
success￿11Y applied for a grant towards the cost of an upgrade to OUT boardwdlk nature trail tlwougb the woodland &
combining it with sorne woodla]Ld ll￿￿gement to enhance biodiversity. Primary sch¢)ol children VRSlt the area f
'forest project, expltiring woodlattd habitat & its variety of plants & trees.
Page 4
As1￿01￿ & Co.

Abery>orth Vill8g¢ Hxll Reere*tion
Ground
Report of the Truslees
for the Year Ended 31 Deeember 21124
All required mainielthnce eontinued throughoui 2024 on all other facilities including a new ¢¢ntral heating s￿l¢M for
ow other hall, Canolfan Dyffi￿￿ Centre, solar pa￿15 inserted Mryth necebsary brackets & Screws required for a
double layered galvani.sed roof. Scaffolding hired to inspect, ¢le4n & replace gutteTing where necessary. AnIll￿1
servicing of fire alamts & extinguishm, PAT iesting arranged for statutory inspections continue.
Several requittd reports wetr submitted to our fimd¢rs of progrt%s made & of all new equipment bought for the new
'Village Hall,.
The village hall continues to be th eentre of our community for all ages on a regular basis, wl*re we feel we provide
suppor( facilities & a focal point for our b¢n¢fi¢iaTies.
FINANCL4L REVIEW
FIDaD¢lAI positio
Please see aCco￿parI}￿nB financial statement8.
The charity aims 21 all time5 to fund its njnning costs from its i￿orne. This is obtsIt￿ froffj facility hin"ng4 fimdraising
¢vents & donations given for the we of our ¢ar parks.
Principal fundiDg ¥ource5
We r¢¢eived in¢om¢ from room hire, donations to our car parks, fundraising events, suppon for ground maTntenance
from our parish council, substantial grants from our County Council, Welsh & National Governments & other fuT]der.%.
Reserves pfjllcy
The Tn￿eS acknowledge that our current reserve is based on ¢ll￿eTht expenditure levels, the amount held shall be no
more than £50k & is set at 12months costs. The reason for the higher amouni reserve is that hiring of an area
witbin the buildJog$ & Car park facilities generate approximately IOOO/o of our annual incorne & if ixith arew were
unabl¢ to Jneet the mollthly in¢ome our amiual income would reduce significantly. Holding a reserve ot 12 rnonths
nmning Costs would give the commiitee the till￿ it would ne¢d to fthd suitable replacement hirers or aliernaiive uses for
the vacated parts of the facilitiek This figure shall be set every year in a¢¢ordan¢¢ with th¢ pievious yeaes accoullt8.
STRUCTURE. COVERNANCE Af4D MANAGEMENT
CDvernkng doeumellt
The charity is registered as 18 Charitable tncorporated Organisation (CIO) - foundation a[￿ i$ controlled by its
gtsverning do¢ument.
Reerultment attd appollltn￿nt of new trllstee8
Trustees are elecied at the Annual Gener81 Meeting to seThe for a period of 3 years & can be re-elected at end of temi.
They can 8erve Lmtil they retire or resign. Management Con￿lItte, Comprising of Chair, Vice Chair, Seeretary &
Treasurer ele￿¢d annually out of the TnLSW. All are Iwal re%idenLs & have long-terni experience of being a chariiy
tnjsttt. Existing tnjstees are responsible for the recrnittnent of t)ew trust¢6s. We aim to select those who are willill8 to
help with monaging the Gharity. bring a required area of expertiqe & knowledgk mainwin the facilities & volunt¢¢r at
our events.
Induetlon *nd trailling of new trllstees
New tn]siees vthen appointed arc intr0th￿ed to the charity & given all information recommended by the ChaTiiy
Conmiission so they can fvlfjl their Tole. Copies of our governing document, annual report & financial statement are also
given with a list of all policies adopted.
RelAted p¥rtifS
We nTraintain a close relaiiot)ship our local conununity parish council & we have a local council representative who
attenLt8 our meetings. We share maintenance of all our gre¢n ¢)p£n spaces (v/hich belong to the charity) within our village
community for the use & benefit of the general public.
Pag¢ S
Ashmole &Co.

Aberyorth Villag¢ Hall Reere#tloD
Ground
Report of the Trust¢
for the Yekr Ended 31 December 21124
STRUCTURL GOVERNANCE AND MANAGEMENT
Rlsk management
. A¢hieving our ¢harity airns & obj¢otiv£s according to our governing document & in meeiing the expectations of our
beneficiaries.
b. Safeguarding the charity & tts assets including staff & volunteews.
. Sustaining our finattces & income.
d. Minimi.%ing any potentia] negative impact on the charity.
e. We require iwo other T￿￿teeS which w¢ ar¢ finding diffiwlt to recruit to participate & contribute towards the
management of our charity.
The Trustees r¢Yiew all the charity's wtentikl risks ort a regular basis, continuing with the risk asse&sments. We have
adequale tn8urnnces in pJa¢e & believe that all steps are tsken to ejtsure Any potential risks are kept to a minimum guld
by policy & pn)¢edures.
REFER£LYCE AND ADMU4ISTrATIVE DETAllS
Registered Charity number
1199729
PrRneRpai address
Callolfan DyffryL (AVH&RG)
Dyty Terrace
Coronation Park
Aberyortb
C¢religion
SA43 2EU
Trustees
M A Harwood Chair
J G Holmes Vice Chair
A M Oakley Secretary
Z M Storer Treasurer
R J Coopcr
T G L Davies
A Mccreary
E J Brown
B V Green
Dmtkny
S J Lewi5
S Rogers (apwkinied 22.9.24)
G Rowlands {appointed 1.9.24)
E Rees (appointed 7.9.24)
IndependeDt Examlner
A%hmol¢ & Co
Manchester House
Grosvenor Hill
Cardigan
Ceredigion
SA43 IHY
Page 6
Co.

Aberyorth Village Hall and Recreatlon
Ground
Report of the Trustees
for the Year Ended 31 December 2024
REFERENCE AND ADMINISTIL4TIVE DETAILS
Soiieltors
George Davies & Evans
Castle Chambers
Green Street
Cardiga
SA43 IHX
Geldards [￿W Firni {Charity IAW)
4 Capitol Quarter
T￿all St
Cardiff CFIO 4BZ
Hvgh Ja]YLes
Law Firm
Two Centrdl Square
Cardiff
CFIO IFS
Approved by order of ¢be board of trustees on.... ... ................... ..... . .... .
. aThJ signed on its behalf by..
A Harwood. Tru$
Page 7
AShrrH>￿ & Co.

Independent ExJminer'5 Report to the Tr￿Stee5 of
Aberyorth VAllage Hall and Recreation
Ground
IndepettdeDt examlner's report t• the truste¢s ofAb¢rporth Vlllagt H•ll Reereation Cround
I report to the charity trt￿tteS on my examination of the accounts of Abe￿rth Villa8¢ Hall and Recreation Gn)und (tbe
Trust) for the year ¢nd¢d 31 December 2024.
Responsibilitles and basls of report
As the charity truste¢s of the Trugt you are responsible for the preparation of the ￿coUnts in accordatte with the
TequIreMet￿ of the Charities Act 2011 ('the A¢t}.
I report in respe¢t of my exalni￿lIOn of the Tnjst's accounts carried out under Section 145 of the Act and in canying out
my examination I have followed all applicable Dire¢tions 8Lven by the Charity Commibsion under Section 145{5)(b) of
the Act.
IndepeDdent examlDer's stattm¢nt
I bave coJDpleted my examioation. l confm that w material matter5 bave come to tny attention ID conntttion with the
¢xamina¢ion givin¥ me cau￿ to believe that in atty nmlerial respect..
accounting records not kept in resyect of the TTUSt as required by Section 130 of the Act. or
the attounts do not accord with those records; or
the acc{M￿ts do not ¢omply with the ?ppli¢able reqtsiTements conceming the fom) atjd ¢ontcnt of accounts set out
in the Charities (Accounts and Reports) RegulatioDS 2008 oth¢r thaD any requirefftent that the accounts give a
true and fair view which is not a matler conside￿] as part of an independent ¢xamination.
I have no CO￿ern$ and have ¢¢)m¢ wross no oth¢r matters in contlection with the eL8mination to which attention should
be drawn in this report in order to enable a proper understanding of the accounts tsTr be reacld.
/i/&J]
Karl Robcrt Wilcox F.C.C.A.
Ashmole & Co
Manclmter House
Grosvenor Hdl
Cardigati
Ceredigion
SA43 IHY
Date= ....
Page 8
AshrTK>￿&co.

Aberporth Vlllage Hau and Recreation
Ground
Statement of Fillanual ActiThryties
for Ibe Year Ended 31 December 2024
Period
20.7.22
to
31.12.23
Total
Year Ended
31.12.24
Total
Unrestricted
Restricted
fimd
Not4S
INCOME AND ENDOWMENTS FROM
Charltable aetIiltles
Aberptrrth Village Hall
Canolfan Dyffr
Car Park Donatiolks
11.213
11,564
40,131
156,535
167,748
11,564
40,131
763,384
18,931
37,081
Other trodinE a¢tivi¢ies
InveSt￿¢￿t in¢om¢
Other incorne
8,996
3.992
8,996
3,992
8.749
2,434
1,351,659
Total
75,896
156.535
232,431
2,182,238
EXPENDITURE ON
Ch&rltAble aetlvltles
Aberportb Village Hall
C8]￿lf#Th Dyffr>m
47,865
16,390
31,247
20,510
79.112
36,900
31,789
13,802
Total
64,255
51,757
116.012
45,591
TrIET INCOME
11.641
104,778
116.419
2.136,647
RECONCILIATION OF FUNDS
Total fillKlx brought fonvard
1,026,175
1,110,472
2.136,647
TOTAL FUNDS CARRIED FORWARD
1,037,816
1,215,250
2,253,066
2,136.647
The notes fomi part of these finwKial s&t¢m¢nts
A#hm0￿8 Co.
Page 9

Aberporth Village Hall alld Retreitio
Ground
Balance Sheet
31 December 2024
31.12.24
Totsl
31.1223
Total
Unrestricted
Restricted
Noies
FIXED ASSETS
TaDgEble &ssets
10
1,058,803
1,143.739
2,202.542
L,871,153
CURRENT ASSETS
Lkbio
Cash at bank and in hand
1,872
181,992
1,872
254,187
30.117
244,772
72.195
183,864
72.195
256,059
274,889
CREDITORS
Amounts falling due within one year
12
(20,710)
(684)
(21,394}
(3.677}
NET CURRENT ASSETS
163,154
71,511
234.665
271,212
TOTAL ASSETS LESS CURRENT
LIABILITIES
1221,957
,215,250
2,437207
2,142,365
CREDITORS
Atnoullts falling due aft¢r more than 01￿ year
(184,141}
(184,141)
(5,718}
NET ASSETS
1.037.816
1215.250
2.253,066
2,136,647
FUNDS
15
Unrestricted futMIs
Restricted fundg
1,037,816
1215,250
1.026,175
1.110,472
TOTAL FUNDS
2253,066
2,136,647
The finallcial $taten￿ts were approved by the Board of Trust¢cs and authorised for issue on
2¢...5hbMart...16L.(... and were signed on its behalf by..
M A Hanvood. Tn￿¢¢
Z M Stor¢r- Truste¢
The notes forni part of these fmancial tht¢m¢nts
Ashmole& Co.
Pag¢ 10

Aberporth Village Hall and RttreAtion
Ground
Cash Flow Statement
for the Year Ended 31 Decembtr 2024
Period
20.7.22
Year Ended
31.12.24
31.12.23
Noles
Cash flows frorn operatillg aetiv5ties
Cash generdted from op¢r4tions
Interest paid
185.308
(9,306}
755,182
(221)
Net cash provided by operating activitics
176,1N)2
754,961
Cash flows from investing 4ctivitie5
Pur¢h&8e of tangible fLxed assets
Sale of intangible fixed assets
Interest r¢ceiv¢d
(365.965}
{1,873,297)
1,351,659
2.434
3.992
Net cash used in investing ￿tiVitieS
(361,973)
(519204)
Cash flows from fJnADclng activitles
New loan5 in year
loan repaJTrents io year
200,000
{4,614)
11,542
(2.527)
Net ¢&shprovided by finallcing activities
195.386
9,015
Change An eAsh and eash equlvaleDts ID
the reportlng perlod
Cash and casb equivaiellts at the
beglnmlng of the reporting period
9.415
244,772
244,772
Cash and ¢aJh equivai¢nt8 at the end of
the reportlDg petrfod
254,187
244,772
The notes fom part of these finall¢￿1 stai¢m¢nts
Page 11
Ash1Th>￿ &C

Aberporth VilJJge H811 Ind Recreatlon
Ground
Notss to the Cash Flow Statem¢nl
for the Year Ended 31 December 2fr24
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTivrriES
P¢riod
20.7.22
Year Ended
31.12.24
31.12.23
Net incorne for the reportlng pthod (as per the Ststement of Finaneial
110,419
2,136,647
Adjustments for.
Depreciation charges
Profit on disposal of fix¢d assets
Interesi received
Interesi paid
Decreasel(incre&%e) in debtors
Incre&se in creditors
34.576
2.144
(1351,659)
(2,434)
221
(30.117)
380
(3.992)
9,306
28,245
754
Net ¢•sh providod by operatlons
185,308
755,182
ANALYSIS OF CHANGES TN NET FUF4DS
At 1.1.24
Cash flow
Ai31.12.24
Net casb
Cash at bathk and in hand
244.772
9,415
254,187
244,772
9.415
254,187
Debt
Ikbis falling due wrythin l y&2T
Debts falling due after l year
(3.297)
(5,718)
(16,963)
(178,423)
(20,260)
(184,141)
(9,015)
{195.386)
(204,401)
Total
235,757
{185,971)
49,786
The not¢s form part of these fllWLcial sthtements
Pa8¢ 12
AshrnoleLCo.

Aberporth Village Hall #nd Recreation
Ground
Note5 to the Financial Statements
for the Ye&r Ended 31 December 2024
ACCOtJl¥TtNC POLICIFS
Ba$ls of preparlng the financial statements
The finan¢ial gtstements of the charity, which is a public baKfit entity undeT FRS 102, have been pr¢par¢d iti
accordance with the Charities SORP {FRS 102) 'Ac¢ouniing and Reporting by Chariiies.. Statement of
R￿0MMended Practice applicable to charities preparing their accounls in accordance the Ftnancial
ReportiTJg Stsndard applicabl¢ in the UK and Re]wblic of Ireland (FRS 102) (effective l JaDU8ry 20191,,
Financial Reporting Stsndard 102 The Fitjancial Reporting Standard applicable in the UK and Republi¢ of
Ir¢land' gnd th¢ Chariti¢5 Act 2011. fllJan¢ial stsiemenls have been prepared wider the historical cosl
onvention.
Income
All income 1$ recognised in the Statemetkt of Financial Activaties once the charity has entitl¢m¢Trt kn thc fimds, it
is probable that the income will be trceived and the amouttt ean be measured reliably.
Expendlture
Liabilities are recognised as expenditure as soon as there is a legal or constrnctive obligation comnitting the
¢harity to that expenditure, il is probable thal a trdnsfer of e£onoEniG benefits will be trquired in settlement alld
th¢ amount of tlLe obligation can b¢ n]ea4ured reliably. Expenditure is ac¢ounted for oll an accrnals b&sis and has
b¢¢n Classifi￿ under headillgs that aggtEgate all c05t related to the category. Where costs Catinot be directly
attributed to particular h¢adiDgs tbey have b¢ell allocated to activities on a basis consistent with the we of
Tanglble fixed 8sset8
Depreciaiion is provided at the following almual rAt¢s ID order to write off eaoh Asset over its 4s¢ill￿ted use￿]
Iife.
Freehold propety
ImprovemenLS to property
Fixtttres attd fittings
Computer equipment
notprovided
not provided
IOQh on reducing balance
250/0 on reducing balance
T*xation
The ¢hariry is exempt from lax on ILS Chwitable activilie&
Fund oc¢ounting
UnTestri¢ted fund8 ean be ￿ed in accoTdallce with the clwithble obj¢¢tives at the discretion of the trnstees.
ReStr￿Cted funds can only I￿ used for particular restricted purposes within the obj¢cts of the charity. Restsictii)n8
arise when specified by the donor or when funds are raised forparticular reslricted purposes.
Fwther explanation of the na￿re and purpose of each fvnd is iTKluded in the notes to the finoncial statements.
PeDsion costs and other poit-retirement benefIts
The ¢barity operdies a defjned contr2bution pension sclKrne. Contributions payable to the charity8 pension
heme are charged to the Statement of Fina￿la1 A¢tivitics in the period to which they ttlate.
Pag¢ 13
conti
sIN1￿[e &Co.

Aberporth Vlllage Hall Ind Recreation
GrouDd
Notes ¢0 the Fin*nci*l Statements- eollllDued
for the Year Ended 31 December 2024
OTHER TRADING ACTtVlTIES
Period
20.7.22
Year Endcd
31.12.24
31.12.23
Fundraising events
8,996
8,749
INVESTMENT INCOME
Period
20.7.22
io
31.12.23
Year Ended
31.12.24
Intettst
3,992
2,434
INCOME FROM CHARITABLE ACTIVITIES
Period
20.7.22
to
31.12.23
Year Ended
31.12.24
Activity
Aberpotth Village Hall
Abetporth Village Hall
Abe￿Orth Village Hail
AbeTrorth Village Hall
Aberporth Village Hall
AbeApLTrrth Village Hall
Aberpc>rth Village Hall
Ab¢rporth Village Hall
Aberwrth Village Hall
A￿pOrth Village Hall
Aberponh Village Hall
AberporEh Village Hall
Aberporth Village Hall
Canolfan Dyffi)
Canolfan Dyffi)
Car Park Donations
Hall hirt Abery￿ VH
Recycle bins
Donations
Wayle2ve
Comrnunity fridge grant
Cfrgrdinator wages grant
CAVO
RL¥build granr
Garden club grant
Hubhub grydnt
Hubbub pumpkin grant
Stsge grdnt
Cynnal y cardi grant
Hall hire Callolfan Dirfryn
Solar panels grant
Car park donations
7,834
29
3,273
77
2,107
24.999
10.500
101.713
25
478
27
5,067
5,000
5,500
741,612
250
5.000
425
8,000
6.000
3,216
11,564
8,931
lQ,O(K
37,081
40,131
219,443
819,396
Pag¢ 14
conti
A811rM￿& Co.

Aberporth Village Hall and Recreation
Ground
Notes to tht Finthneial Ststements- contlnued
for the Year Ended 31 Deeember 2024
CHARITABLE ACTIVITIES COSTS
Support
costs {see
note 6)
Direct
Costs
Totsls
Aberporth Village Hall
Canolfan Dyt
74,951
36,900
4,161
79.112
36.900
111,851
4,161
116.012
SUPPORT COSTS
Governance
Fitiance
Totals
Aberporth Village Hall
321
3,840
4.161
TRUSTEES, REMUNERATION AND BENEFrrs
There were trustees, remulleration or other b¢n¢fits for the year ended 31 December 2024 nor for the period
ended 31 Decenther 2023.
Trustees. expen8e8
There were no trngtees, expeLses paid for ihe year ¢nd¢d 31 D¢c¢mb¢r 2024 nor for the peri1￿ ended
31 December 2023.
srAFF COSTS
Period
20.7.22
to
31.12.23
Year Ended
31.12.24
Wages and salaries
Other pension ¢osts
20,423
,508
10.165
745
21.931
10.910
The avernge monthly nurnber of employees dwing (he year was as follows:
Period
20.7.22
Year Ended
31.12.24
31.12.23
Hall co-ordinator
No employees received ¢molum¢nts in exce6s of £60,000.
Page 15
¢onti
&Co.

Aberportb Vill#ge H#ll and Recr￿(10￿
Ground
Notes to the Financi81 Sta¢¢ment5. Conti￿￿ed
for the Year Ended 31 December 2024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted
fjjnd
fimd
Total
INCOME AND ENDOWMET4TS FROM
Chsrltsble aetlvltles
Aberporth Village Hall
Canolfan
Car Park DonatioLs
530
8,931
37.081
762,854
10,000
763.384
18.931
37,081
Other trading activities
Investmeni income
Other income
8,749
2,434
1,001.558
8,749
2,434
1,351,659
350,101
Tot81
1,059,283
1.122.955
2,182,238
EXPENDITURE ON
Ch#ritsble xetiviti
Aberporth Village Hall
Canolfan Djffryn
19.306
13.802
12,483
31,789
13,802
Total
33.108
12,483
45.591
NET INCOME
1.026,175
1.110,472
2,136.(A7
TOTAL FUNDS CARRIED FORWARD
,026,l75
1.110,472
2.136,647
TANGIBLL FIXED ASSETS
lrnprovetnents
Frtt￿ld
to
property property
F￿lureS
fitrings
equipmeni
Tothls
COST
At l JaDuary2024
AdditioDs
700,000
1,153249
341,807
15,688
18,070
4,360
6,088
1,873,297
365,965
At 31 December 2024
700,000
.495.056
33,758
10,448
2,239,262
DEP￿cIATIoN
At l January 2024
Charge for y¢ar
1,307
2,562
837
2,113
2,144
34,576
29.901
At 31 D￿eMber 2024
29,901
3,869
2,950
36,720
I¥ET BOOK VALUE
At 31 D¢cember 2024
700.000
1,465.155
29,889
7.498
2,202,542
At 31 Decembtt 2023
700,000
1.153,249
14,381
3.523
1,871.153
Page 16
conti
niole& Cu.

Aberporth VlllaEe Hall and Recreation
Ground
Notes to the FinaD¢ial St4tements- tontlllued
for the Year Ended 31 De¢ember 2024
li.
DEBTORS: AMOUNTS FALLING DUE WITHIN OIYE YEAR
31.12.24
31.12.23
Trade debtOTS
VAT
1,872
100
30,017
1,872
30,117
12.
CREDITORS: AMOUNTS FALLif4G DUE WITHIN ONE YEAR
31.12.24
31.12.23
Bank loans and overdrafts (se¢ note 14)
Taxation ond social ￿UritY
Other credito
20.260
3,297
450
380
21.394
3.677
13.
CREDITOKS: AMOUNTS FALLING DUE AFTER MORK TIIAN ONE YEAR
31.12.24
31.12.23
Bank loans (see note 14)
184,141
5,718
14. LOANS
An 8nalysis of the mati]rity of loans is given bdovr.
31.12.24
31.12.23
Amounts falling due within one yeAr on demand:
Bank loans
20.260
3.297
Amounts falling between one al￿ two
Bank loans- 1-2 years
19.569
3,297
AEnounts falling due between tlvo and five years:
Bank lootts. 2.5 years
164.572
2,421
15. MOVEMENT IN FUNDS
N¢t
movement
in funds
At
31.12.24
At 1.1.24
Unre$tri¢ted fuDds
General fi￿d
1,026.175
11,641
1.037,816
Restricted funds
Restricted fund
1,110,472
104,778
1,215,250
TOTAL FUNDS
2,136,647
116.419
2,253.066
Pag¢ 17
contii
A¥niiid8 & Co.

Aberporth Village Hall #nd Rttreatlon
Ground
r4ote5 to the Finaneial Slatements- ¢ontinued
for the Year Ended 31 DLYember 2024
Is.
MOVEMEIYT IN FUNDS- CODtinped
Net movement in funds, included in the above are as follows:
Incominb,
Tesourc&s
ResoU￿¢S
expended
Movement
Unrestricted fulld5
General fimd
75,896
(64,255)
11,641
Restricted funds
Restricted fiJThJ
156,535
(51,757)
104,778
TOTAL FUNDS
232.431
{116,012)
116.419
Comp*rative$ for movement In funds
Net
movem¢nt
in ￿ndS
At
31.12.23
Unrestricted funds
Generdl fi￿d
1,026,175
1,026,175
RestrReted fund8
R¢stri¢ted fijnd
1,110.472
1,110,472
TOTAL FUNDS
2,136.647
2,136,647
CompaTatiY¢ Det movement in fithds, i￿l￿ded ill the above are as follo￿5..
Resources Movement
¢xpettd¢d
in fimds
Yesources
UDre5tricted funds
General ￿nd
1,059,283
133,1081
1,026,175
Restrieted funds
Restricted ffijnd
1,122,955
(11483)
1.110,472
TOTAL FUtIDS
2,182238
(45,591)
2.136,647
Page 18
conti
' Aarwvolea co.

Aberporth Village H811 and Recreation
Grolllld
Notes to the Fin4n¢i41 Stat¢menta- contlnued
for the Year Ended 31 Deeember 2024
16.
RELATED PARTY DISCLOSURES
There were no related paty traThsactions for the year ended 31 DecenTrber 2024.
Page 19
A$hmdÈ& C¢k

Aberporth ViJlAgt Hall And Retreation
Ground
Detai]¢d Statement of Finjnclal Artlvltles
for the Year Ended 31 December 2024
Period
20.7.22
to
31.12.23
Year Ended
31.12.24
INCOME AIYD ENDOWMENTS
Other trading activities
Fundraisillg events
8.990
8,749
Investment Ineome
Interest
3,992
2,434
ChaTltable a£tSvldes
Hall hire Abe￿Orth VH
Hall hire Carlolfan DyfftyD
Recycle bins
Donations
Carpark donations
Wayleave
SolarpaneL8 grant
Community fridge grant
Co-ordinator wages grant
CAVO
Re-build grartt
Garden club grsnt
Hubhub grant
Hubbub pumpkm grant
Sthge grant
C)ry]nal y cardi gr￿t
7,834
11564
29
3273
40,131
77
8.931
25
478
37,081
27
10,000
5,067
5,01
5.500
741.612
250
5,000
425
2,107
24.999
10.500
101.713
8,000
6,000
3,216
219,443
819,396
Other iDcome
Charity &85et transfer
1.351.659
Total Incomtng resourees
232,431
2,182.238
EXPENDrriiRE
Charitable activities
Wages
PensÉons
Rates tnd WAter
Ingurance
Lighi and heat
T¢lephone
Postage and stationery
Advertisitig
Sundries
C#rri¢d fonvard
20,423
1,508
733
4,704
14.981
1,327
649
575
1,358
46.258
10.165
745
3,045
6,873
675
958
3,330
25.990
This page does not form part of the statutory fiT]ancial 8tsten￿ttts
Page 20

Aberyorth Villa8e Hall and Recreatlon
Ground
Detailed Statement of Fin8nci*I Activitie$
for the Yt*r Euded 31 December 2024
Period
20.7.22
to
31.12.23
Year Ended
31.12.24
Charitable activides
Brought forwdrd
Maiutenance
Fundrais'ing ¢xpen¥es
Fireworks
Comniunity fridge
CAVO exp¢ns¢s
Garden ¢lub expenses
Pumpkin grant wages
Hans grant expens&8
Solar panels expenses
Improvements to property
Fixtures and fittings
Conwuter equiptnen(
Bank loan intere
46,258
12,471
1,768
2,116
1,572
1,050
60
25,990
6,541
1,334
2,085
821
412
160
180
,124
,550
29,901
2,562
2,113
9,306
1,307
837
221
39,888
Support costs
Finanee
Ba￿k clwges
321
254
Covern*nee costs
txgal fees
3,175
665
5,004
445
3.840
5,449
Total Tesourees expended
116.012
45,591
tt Ineome
116,419
2,136,647
Tkn's page doe8 not forni part of th¢ Ststulory financia] statements
Page21
Ashmolè & Co.