**Trustees’ Annual Report 2024-25.** ## 1. Introduction - 1.1 This is our first full year annual report covering the year from 1 April 2024 to 31 March 2025. Making Sense became a CIO in August 2023 (our first report covered the eight months to 31 March 2024.) ## 2. Structure and Governance - 2.1 Making Sense is a Charitable Incorporated Organisation (CIO) governed by a written constitution which sets out our aims and duties including the role and duties of the Trustees (of which there must always be at least three) to manage the affairs of Making Sense CIO. - 2.2 Trustees are selected based on their skills and experience to achieve a good balance to support the CIO and its officers. - 2.3 The trustees meet quarterly, or more often as needed, and receive regular updates on the CIO ’ s progress and financial position. - 2.4 The table below shows the trustees in place during the period and when they were appointed. A summary of the trustees ’ experience is attached as an appendix to this report. |**Trustee Name**|**Term**|**Date Appointed**|**Term Expiry**| |---|---|---|---| ||||| |Anthony Farnsworth (Chair)|4 years|01.08.2023|31.07.2027| ||||| |Alan Griffiths|2 years|01.12.2023|30.11.2025| ||||| |John Rostron|3 years|01.12.2023|30.11.2026| ||||| |Maggie Sheppard|3 years|01.12.2023|30.11.2026| ||||| |Ruth James|3 years|01.12.2024|30.11.2027| - 2.5 The trustees have had regard to the guidance issued by the Charity Commission on public benefit in managing the CIO. ## 3. Our aims - 3.1 We aim to promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society - 3.2 We do this by providing creative workshops, training and materials for care staff to enable them to lead sensory art sessions, and support to improve access to the creative arts. - 3.3 “ Socially excluded ’ means being excluded from society, or parts of society, because of one of more of the following factors: youth, old age, physical or mental disability. Page **1** of **9** Registered Charity No. 1204179 **Trustees’ Annual Report 2024-25.** ## 4 Our achievements - 4.1 Our aims have been achieved through the delivery of a range of workshops and creative materials covering: - - |**Creative activity**|**Description**| |---|---| |**Dwylo Bach (Little Hands)**|Workshops for babies and toddlers and their care
givers| |**Sensory Parcel Service**|Resources and workshops for people with
profound and multiple learning disabilities and the
staff that support them| |**Care Creatively**|Artist led workshops, training and resources to
support the wellbeing of people living with
dementia and staff and carers that support them| |**Core funding**|Sustainability of the charity and management of
activities| - 4.2 More detail on each activity is given below. We are reliant on, and very grateful for, grant funding to support our activities. _A creative and engaging programme of activities for early years children in rural communities of Denbighshire and Conwy_ . ## Community Benefit - Children Under the Age of 5 Participated: 815 - Adults Participated (including parents, grandparents, friends, early years staff, etc.): 571 In April 2024 we secured a grant of £66,200 from Clocaenog Forest Wind Farms Community Fund for a two-year project bringing our creative sessions for babies, toddlers and their care givers to isolated rural communities in Conwy and the Clwydian Valleys. The project has had a significant impact in the rural areas of Dyffryn Conwy and Clwyd by engaging young families in creative activities. This initiative focuses not only on enhancing early years development and learning but also significantly contributes to improving wellbeing and tackling rural isolation by bringing people together. Our project has successfully involved numerous participants through sessions, events, and training programs. Feedback collected highlights the positive impact of these activities, demonstrating the important role creativity plays in community development. Page **2** of **9** Registered Charity No. 1204179 **Trustees’ Annual Report 2024-25.** The success of the Dwylo Bach project has been made possible through collaborations with our creative partners: Ruthin Craft Centre, Studio MADE in Denbigh, Oriel Machno, and Denbigh Castle. Strong community connections have also been integral to our project's success. Partnerships with Llanrwst Family Centre and Canolfan Ni in Corwen have been pivotal, as well as our collaboration with Mudiad Meithrin and various nurseries. These connections have helped us to reach a broad audience, providing opportunities for young families to engage in creativity and play, which are essential for early childhood development. Reflecting on our successful first year, we are excited to continue and expand our efforts in the second year of the project. The positive testimonials and ongoing enthusiasm from participants underscore the need for projects like Dwylo Bach in rural areas. We are very grateful to the Clocaenog Wind Farm Fund for their support and funding, which has been crucial in bringing this project to life. The joy and satisfaction expressed by families attending our sessions affirm the project's value, and we are committed to providing more opportunities for creativity, play and exploration in year 2. |Previous Visits:|When asked if they would normally visit an art gallery,
85% of respondents indicated theywould not.| |---|---| |Post-Session
Interest:|After participating in a Dwylo Bach session, 100% of
respondents said they would now consider visiting an art
galleryor attendingan event there.| This shift suggests an increase in confidence among parents and a transformation in their view of art galleries as inviting and enjoyable environments for young families. Inspiring Creativity in Early Years Learning A frequent question posed to us during sessions is, "Where do you get your ideas from?" Participants are often amazed to learn about the connections we make with exhibition programs. This revelation has been particularly inspiring for Early Years Practitioners and Nurseries, who now view artwork and exhibitions as valuable sources of inspiration for their own creative activities. ## _‘Mae y sesiynau yma yn_ _‘Life Saving.’_ _Dwi’n Edrych ymlaen bob mis- buaswn wrth fy modd gyda fo bob pythefnos’ ‘Dyma yr unig le lleol i fynd’ ‘Diffyg llefydd tebyg yn lleol’_ Additional Funding of £3,800 from Arts and Business Wales “Culture Step” Programme has allowed Making Sense to set up a monthly session for new babies which is held in the **Dwylo Bach session at Ruthin Craft Centre** gallery at Ruthin Craft Centre. Alongside this Registered Charity No. 1204179 Page **3** of **9** **Trustees’ Annual Report 2024-25.** we were able to commission a film to promote the sessions. This funded 6 sessions held between February and July 2025 at Ruthin Craft Centre. Page **4** of **9** Registered Charity No. 1204179 **Trustees’ Annual Report 2024-25.** _Developed in collaboration with artists and arts venues in North Wales, this program delivers engaging multisensory experiences. Each time, a carefully curated parcel arrives, brimming with:_ _Sensory objects: Textures, sounds, and smells to ignite curiosity and exploration._ - _Activity ideas: Easy-to-follow guides for stimulating activities inspired by local arts events and exhibitions._ - _Trip inspiration: Discover accessible visits and workshops offered by cultural venues across North Wales._ ## Community Benefit 200 This project has been growing and developing since 2020, and our aim is to provide an ongoing service. The main funder has been North Wales Together - Learning Disability Transformation Project - which is Welsh government funding. We received a grant £20,000 and this funding ended in March 2025. We provided creative and sensory resources for North Wales Day centres for adults with profound and multiple learning disabilities (PMLB). The monthly resources were aimed to support staff, giving them the skills, resources, confidence and enthusiasm to run their own sensory and creative sessions with the people they support. We wanted to support these staff to provide stimulating, sensory activities to engage with people with sensory needs who are often under stimulated and feel isolated and lonely. Each sensory parcel was developed by Making Sense in collaboration with an artist or exhibition. We worked with a local day centre to try out the parcels and pack them, before sending them out to eight-day centres across north Wales. Staff and carers felt valued and supported with the sensory parcels providing a regular source of new ideas for creative and immersive sensory activity and gave them the skills, resources and confidence to take part in and deliver creative sensory sessions. People with PMLD will feel more stimulated and engaged through taking part in more meaningful sensory activities and visits, their sense of wellbeing will improve. We have developed our work with our coproducers, introducing them to each of our guest artists through a workshop session and taking on board their suggestions as we designed and developed each sensory parcel. The group really enjoyed their involvement and packing the resources ready to be posted to Day centres across North Wales. Since January 2025 Ty Pawb Gallery in Wrexham has funded us to create sensory parcels for its exhibitions and to distribute the parcels to groups and centres in the Wrexham area. Page **5** of **9** Registered Charity No. 1204179 **Trustees’ Annual Report 2024-25.** Feedback from our co-producers at Pobty “There is something for everyone. Some people are very limited physically, but they enjoyed themselves by being part of the activity and the thoughtfulness and encouragement that is shown in the materials provided to ensure they have a sensory experience in different ways." “We always look forward to the next activity. We don’t feel pressured to be good at doing new things. “ _Insert picture_ Page **6** of **9** Registered Charity No. 1204179 **Trustees’ Annual Report 2024-25.** _An artist led project targeting the health and wellbeing of people living with dementia, by encouraging creativity between care sector staff and individuals at different stages of their dementia journey._ Community Benefit 500 We secured a grant of £46,000 to provide support for staff in care homes, Colwyn Bay and Llandudno Hospitals and for volunteers and staff working with the Carers Trust in Conwy. Working alongside artists has helped activity coordinators to grow in confidence in their abilities and have more skills and ideas going forward. Residents have also benefited from having artist led sessions over a prolonged period. The project has also helped us to understand the issues faced by activity coordinators and to begin to see how we can support them in future through setting up a peer support network, mentoring from creative practitioners and providing tailored creative training opportunities and access to resources and materials. Follow the link for a slide presentation with images and quotes following the project _Insert picture_ = https://vimeo.com/1034172363?share copy Page **7** of **9** Registered Charity No. 1204179 ## **Trustees’ Annual Report 2024-25.** ## 5 Financial Review ## **Overview** - 5.1 In the year to 31 March 2025, we had income of £104,438 and incurred expenditure of £155,775. - 5.2 Expenditure exceeded income in the year due to the timing of grant income received. Grant income is accounted for in full at the date of receipt whilst expenditure funded by that grant may fall across more than one financial year. - 5.3 At year end we had closing funds in the sum of £33,419, of which £16,221 was restricted funds and £17,198 unrestricted. ## **Reserves** - 5.4 The CIO has agreed its Financial Reserves policy and holds reserves sufficient to cover some three months of operating expenditure currently amounting to £15,000. ## **Key financial risk** - 5.5 The principal financial risk facing the charity is the ongoing need to secure grant funding to enable the CIO to meet its employment responsibilities and fulfil its charitable aims. The Trustees regularly review the pipeline of grant applications. - 5.6 Grant income is supplemented by direct income from charitable activities (such as delivery of workshops and provision of sensory and reminiscence materials.) There are plans in place to explore options to increase this direct income. - 5.7 The current position of approved and pending grants and direct income forecasts gives the Trustees confidence the CIO remains a going concern. This position will continue to be closely monitored by the Trustees. Page **8** of **9** Registered Charity No. 1204179 **Trustees’ Annual Report 2024-25.** ## 6 Declarations The trustees declare that they have approved the trustees’ report above. |Signed on behalf of the|charity’strustees| |---|---| |Signature of CEO on|| |behalf of trustees|| |Full Names (s)|Anthony Farnsworth (Chair),| ||Alan Griffiths, Maggie
Shepherd, John Rostron,
Caroline Gavin, Ruth James| |Date|05/12/2025| Making Sense office address Making Sense CIO Unit 3, Crown House 11 Well Street. Ruthin Denbighshire LL15 1AF Page **9** of **9** Registered Charity No. 1204179 |**Making Sense CIO**|**Making Sense CIO**|**Making Sense CIO**|Charity No
(ifany)|**1204179**|| |---|---|---|---|---|---| |Accountsfor the12 monthperiod|||||| |Period start date|**01-Apr-24**|**To**|Period end
date|**31-Mar-25**|| ## **Section A Statement of financial activities** |**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Transfer from Making Sense
CIC
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of
expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05| |---|---|---|---|---|---| ||-|-|-|-|-| ||52,744|51,694|-|104,438|120,100| ||-|-|-|-|-| ||-|-||-|-| ||-|-|-|-|22,461| ||-|-|-|-|-| ||52,744|51,694|-|104,438|142,561| ||||||| ||-|-|-|-|-| ||51,516|104,260|-|155,775|57,805| ||-|-|-|-|-| ||-|-|-|-|-| ||51,516|104,260|-|155,775|57,805| ||||||| ||1,229|52,566
-|-|51,337
-|84,755| ||-|-|-|-|-| ||1,229|52,566
-|-|51,337
-|84,755| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||1,229|52,566
-|-|51,337
-|84,755| ||||||| ||15,969|68,787|-|84,755|-| ||17,198|16,221|-|33,419|84,755| ## **Section B Balance sheet** |**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after one**
**year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13

B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05| |---|---|---|---|---|---|---| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|4,903| ||||-|-||-| |||19,157|17,971|-|37,128|86,475| |||19,157|17,971|-|37,128|91,378| |||||||| |||1,959|1,750|-|3,709|6,623| |||||||| |||17,198|16,221|-|33,419|84,755| |||||||| |||17,198|16,221|**-**|33,419|84,755| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||17,198|16,221|-|33,419|84,755| |||||||| |||-|||-|-| ||||16,221||16,221|-| |||17,198||-|17,198|-| ||||||-|| |||17,198|16,221|-|33,419|-| |||||||| |||Signature||Print Name||Date of
approval
dd/mm/yyyy| |||||||| |||||||| ## **Section C Notes to the accounts** ## Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* ✓ the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by ✓ FRS 102.* * -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ |**1.3 Change of**
The accounts pre
Where accounts
concern basis, pl
together with the
prepared the acc
charity is not reg
Disclosure of any
going concern as
An explanation a
the conclusion th
concern;|**accounting policy**
sent a true and fair view and
are not prepared on a going
ease disclose this fact
basis on which the trustees
ounts and the reason why the
arded as a going concern.
uncertainties that make the
sumption doubtful;
s to those factors that support
at the charity is a going|**accounting policy**
sent a true and fair view and
are not prepared on a going
ease disclose this fact
basis on which the trustees
ounts and the reason why the
arded as a going concern.
uncertainties that make the
sumption doubtful;
s to those factors that support
at the charity is a going|**_Not applicable_**
|**_Not applicable_**
| |---|---|---|---|---| ||||**_Not applicable_**|| ||||
**_Not applicable_**|| ||||the accounting policies adopted are those outlined in note {2.2}.|| |Yes*
No*|✓|* -Tick as appropriate||| |||||| |**_Please disclose_**|**_:_**|||| |**_(i) the nature of_**|**_the chan_**|**_ge in accounting p_**|**_olicy;_**|**Not applicable**| |**_(ii) the reasons_**
**_provides more r_**
**_and_**|**_why appl_**
**_eliable an_**|**_ying the new accou_**
**_d more relevant in_**|**_nting policy_**
**_formation;_**|**Not applicable**| |**_(iii) the amount_**
**_in the current p_**
**_the aggregate a_**
**_periods before t_**|**_of the ad_**
**_eriod, eac_**
**_mount of_**
**_hose pre_**|**_justment for each l_**
**_h prior period pres_**
**_the adjustment rel_**
**_sented, 3.44 FRS 1_**|**_ine affected_**
**_ented and_**
**_ating to_**
**_02 SORP._**|**Not applicable**| ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). |Yes*
No*|✓|* -Tick as appropriate| |---|---|---| |||| ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of any changes;_**|**_Not applicable_**| |**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|**_Not applicable_**| |**_(iii) where practicable, the effect of the change in one or_**
**_more future periods._**|**_Not applicable_**| ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). |Yes*
No*|✓|* -Tick as appropriate| |---|---|---| |||| ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of the prior period error;_**|**Not applicable**| |**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|**Not applicable**| |**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|**Not applicable**| ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** _Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ ## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE** **Please provide a description of the nature of each change Not applicable in accounting policy** ## _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_ ## **Fund balance as restated** _**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated** **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** ## **2.2 INCOME** |**Note 2**
**2.2 INCOME**|**Accounting policies**|||| |---|---|---|---|---| |_This standard list of accou_
_different or additional policy_|_nting policies has been applied by the charity except for those ticked "No" or "N/a". Where a_
_has been adopted then this is detailed in the box below._|Yes
No
N/a||| |**Recognition of income**
**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**
**Current asset**
**investments**
**Debtors**
**Investments**
**Grants with performance**
**conditions**
**Grants payable without**
**performance conditions**
**Stocks and work in**
**progress**
**Donated services and**
**facilities**
**Income from interest,**
**royalties and dividends**
**Income from**
**membership**
**subscriptions**
**2.3 EXPENDITURE**
**Liability recognition**
**Investment gains and**
**losses**
**Tangible fixed assets for**
**use by charity**
**Governance and**
**support costs**
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
**Grants and donations**
**Legacies**
**Government grants**
**Tax reclaims on**
**donations and gifts**
**Support costs**
**Volunteer help**
**Creditors**
**Provisions for liabilities**
**Basic financial**
**instruments**
**Redundancy cost**
**Deferred income**
**Settlement of insurance**
**claims**|£2,000
The charity has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity.
Subsequently, they are measured at the cash or other consideration expected to be received.
Goods or services provided as part of a charitable activity are measured at net realisable
value based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
They are valued at cost.
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the
year end. The same treatment is applied to unlisted investments unless fair value
cannot be measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with
a maturity date of less than 1 year are treated as current asset investments

Where the charity gives a grant with conditions for its payment being a specific level
of service or output to be provided, such grants are only recognised in the SoFA once
the recipient of the grant has provided the specified service or output.
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to
be the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are
recognised as an expense at the carrying amount of the stocks at distribution.
Donated services and facilities are included in the SOFA when received at the value
of the gift to the charity provided the value of the gift can be measured reliably.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through
custody or legal rights. The amortisation rates and methods used are disclosed in
note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The
depreciation rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments
and any gain or loss resulting from revaluing investments to market value at the end
of the year.
This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services
as income from charitable activities.
**AND LIABILITIES**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs
11.17 to 11.19, FRS102 SORP.

The depreciation rates and methods used are disclosed in note 9.2.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and
its compliance with regulation and good practice.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS
102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets
in the estate and any conditions attached to the legacy are either within the control of
the charity or have been met.
The charity has received government grants in the reporting period
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that
gift and is treated as an addition to the same fund as the initial donation unless the
donor or the terms of the appeal have specified otherwise.
They are valued at cost.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
The charity has incurred expenditure on support costs.
These are capitalised if they can be used for more than one year, and cost at least
The charity has creditors which are measured at settlement amounts less any trade
discounts
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property
costs by floor areas, or per capita, staff costs by the time spent and other costs by
their usage.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
trading activities' and the proceeds from sale are also recognised as 'Income from
other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed
assets and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is
described in the trustees’ annual report.
The charity made no redundancy payments during the reporting period.
No material item of deferred income has been included in the accounts.
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.|||| |||✓||| |||Yes
No
N/a||| ||||✓|| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| ||||✓|| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||||| ||**Not applicable**|||| **Section C Notes to the accounts (cont.)** ## **Note 3 Analysis of income** |**Note 3 Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**| |---|---|---|---|---|---|---| |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
- - - - -
Gift Aid
- - - - -
Legacies
- - - - -
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - -
**Total**
- - - - -
Workshops & training activity
52,744 51,694-104,438-
- - - - -
- - - - -
Other
- - - - -
**Total** 52,744 51,694 -104,438-
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Interest income
- - - - -
Dividendincome
- - - - -
Rentalandleasingincome
- - - - -
Other
- - - - -
**Total**
- - - - -
Transfer from Making Sense CIC
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
forcharity's ownuse
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
**Total**
- - - - -
52,74451,694 - 104,438-
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|||||| ||Donations and gifts|-|-|-|-|-| ||Gift Aid|-|-|-|-|-| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|-|-|-|-|-| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|-|-|-|-|-| |||||||| ||Workshops & training activity|52,744|51,694|-|104,438|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|52,744|51,694|-|104,438|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interest income|-|-|-|-|-| ||Dividendincome|-|-|-|-|-| ||Rentalandleasingincome|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Transfer from Making Sense CIC|-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held
forcharity's ownuse|
-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||52,744|51,694|-|104,438|-| ## **TOTAL INCOME Other information:** |**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**|**Not applicable**
| |---|---| |**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**|| ||**Not applicable**| ||| ||**Not applicable**| ||| |**Within the income items above the following items are material:**
**(please disclose the nature, amount and any prior year**|
**Not applicable**| ||| **Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)** ## **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of receipts of government grants** |**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**Description**|**Description**|**This year**
**£**| |---|---|---|---| ||Clocaenog Fund 24/25||33,100| ||Arts Council Wales||13,144| ||Arts & Business Wales||2,600| ||DVSC (Croseo Cynnes)||2,850| ||**Total**||51,694| ||**Description**||**Last year**
**£**| ||Denbighshire Shared Properity Fund||36,100| ||Conwy Shared Prosperity Fund||45,800| ||Denbighshire Voluntary Services||5,000| ||Learning Disability Tranjsformation Fund||10,000| ||**Total**||96,900| ||**Thisyear**
**Lastyear**||| ||**Not applicable**|**Not applicable**|| ||**Thisyear**
**Lastyear**||| ||**Not applicable**|**Not applicable**|| ## **Section C Notes to the accounts (cont)** ## **Note 5 Donated goods, facilities and services** |**Use of property**
**Other**
**Seconded staff**|**Thisyear**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| ||||| |||**Lastyear**|| |**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|**Not applicable**|**Not applicable**|| |**Please provide details of any unfulfilled**
**conditions and other contingencies**
**attaching to resources from donated**
**goods and services not recognised in**
**income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**|||| ||
**Not applicable**|**Not applicable**|| ||||| ||**Not applicable**|**Not applicable**|| **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year (8 months)**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year (8 months)**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year (8 months)**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year (8 months)**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year (8 months)**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year (8 months)**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year (8 months)**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year (8 months)**| |---|---|---|---|---|---|---|---|---| |Incurred seeking donations|-|-|-|-|-|-|-|-| |Incurred seeking legacies|-|-|-|-|-|-|-|-| |Incurred seeking grants|-|-|-|-||||-| |Operating membership schemes and
social lotteries|-|-|-|-||||-| |Staging fundraising events|-|-|-|-||||-| |Fundraising agents|-|-|-|-||||-| |Operating charity shops|-|-|-|-||||-| |Operating a trading company
undertaking non-charitable trading
activity|-|-|-|-||||-| |Advertising, marketing, direct mail and
publicity|-|-|-|-|-|-|-|-| |Start up costs incurred in generating
new source of future income|-|-|-|-|-|-|-|-| |Database development costs|-|-|-|-|-|-|-|-| |Other trading activities|-|-|-|-||||-| |Investment management costs:|-|-|-|-||||-| |Portfolio management costs|-|-|-|-|-|-|-|-| |Cost of obtaining investment advice|-|-|-|-|-|-|-|-| |Investment administration costs|-|-|-|-|-|-|-|-| |Intellectual property licencing costs|-|-|-|-|-|-|-|-| |Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on raising funds**|-|-|-|-|-|-|-|-| |**Expenditure on charitable activities:**||||||||| |Provision of workshop events and training|51,516|104,260|-|155,775|29,692|28,113|-|57,805| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on charitable**
**activities**|51,516|104,260|-|155,775|29,692|28,113|-|57,805| |**Separate material item of expense**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |**Other**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|-|-|-|-| ||51,516|104,260|-|155,775|29,692|28,113|-|57,805| ## **Other information:** ## **Analysis of expenditure on charitable activities** ||**Thisyear**|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear(8 months)**|**Lastyear(8 months)**|**Lastyear(8 months)**|**Lastyear(8 months)**| |---|---|---|---|---|---|---|---|---| |**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**| ||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**| |Provision of workshops and training|137,767|-|18,008|155,775|45,080|-|12,726|57,805| |Other|-|-|-|-|-|-|-|-| |**Total**|137,767|-|18,008|155,775|45,080|-|12,726|57,805| |||||||||| **Section C Notes to the accounts** ## **Note 9 Support Costs** _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_ ## **This year** |**Support cost**
**(examples)**|**Raising funds**|**Supporting**
**workshops &**
**training**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**| |---|---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**|**(Describe method)**| |Central Costs (Office
rent, financial admin
support, insurance,
audit etc)|-|18,440|-|-|18,440|100% actual cost| ||-|-|-|-|-|| ||-|-|-|-|-|| |**Total**|-|18,440|-|-|18,440|| ## **Last year (8 months)** |**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**| |---|---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**|**(Describe method)**| |Central Costs (Office
rent, financial admin
support, insurance,
audit etc)|-|12,726|-|-|12,726|100% actual cost| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |**Total**|-|12,726|-|-|12,726|| _**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_ ## **Section C Notes to the accounts** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||600|600| ||-|-| ||-|-| ||-|-| ## **Section C Notes to the accounts (cont)** **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_ ## **11.1 Staff Costs** |**11.1 Staff Costs**||| |---|---|---| |**This year:**
**Last year:**
**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**|**This year**
**£**|**Last year**
**£**| ||41,760|4,548| ||7,488|592| ||2,091|| ||-|-| ||51,340
|5,140| |||| ||Not applicable|| |||| ||Not applicable|| _**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_ |**_please enter 'true' in the box provided._**|||| |---|---|---|---| |**No employees received employee benef**
**pension costs) for the reporting period o**|**its (excluding employer**
**f more than £60,000**|**TRUE**|| ||||| |**Band**||**Number of employees**|| |||**This year**
-|**Last year**| |**£60,000 to £69,999**|||-| |**£70,000 to £79,999**||-|-| |**£80,000 to £89,999**||-|-| |**£90,000 to £99,999**||-|-| |**£100,000 to £109,999**||-|-| ||||| |**Please provide the total amount paid to**
**personnel (includes trustees and senior**
**services to the charity. For specific amo**
**see Note 28.**
**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**|**key management**
**management) for their**
**unts paid to trustees,**||| |||**Thisyear**|**Lastyear**| |||**£**|**£**| |||28,450|-| ||||| |||**This year**
**Number**|**Last year**
**Number**| ||**Fundraising**|-|-| ||**Charitable Activities**|2|-| ||**Governance**|-|-| ||**Other**|-|-| ||**Total**|2|-| ## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_ |**The nature of the payment (cash, asset**
**etc.)**
**_Please complete if any redundancy or te_**
**Total amount of payment**
**Please state the amount of the payment**
**a right to an asset)**
**Please state the accounting policy for a**
**termination payments**
**Please explain the nature of the**
**payment**
**Please state the legal authority or**
**reason for making the payment**
**11.4 Redundancy payments**
**The extent of redundancy funding at the**|**This year**|**Nil**|**Nil**| |---|---|---|---| ||**Last year**|Nil|| ||||| ||**This year**|**Not applicable**|| ||**Last year**||| ||**_rmination payment is mad_**
**(or value of any waiver of**
**ny redundancy or**
**balance sheet date**||| |||**Thisyear**|**Lastyear**| |||**£**
-
|**£**| ||||-| |||**_e in the period._**|| |||**Thisyear**|**Lastyear**| |||**£**
-|**£**| ||||-| ||||| |||**Not applicable**|| ||||| |||**Thisyear**|**Lastyear**| |||**£**|**£**| |||**Not applicable**|-| ||||| |||**Not applicable**|| **Section C Notes to the accounts (cont)** **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** ## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_ |**Please explain the basis for allocating the liability and expense of**
**defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**
**Amount of contributions recognised in the SOFA as an expense**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**|**£**| ||2,091|-| |||| ||**Nest Scheme**
**contributions allocated**
**to unrestricted funds.**|**Not Applicable**| ## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_ **Please confirm that although the scheme is accounted for as a defined Not Applicable contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for Not Applicable the reporting charity for this year and last year, if different** _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_ **Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms Not Applicable and conditions of the multi-employer plan. If this is different for last year, provide details Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit Not Applicable has been determined. If this is different for last year, provide details** ## **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_ |**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**Note 19 Debtors and prepayments**||| |---|---|---| |**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|4,903| ||-|| ||-|4,903| **Total** ## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)** |**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ## **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** ## _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|
**Amounts falling due after**
**more than oneyear**|
**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||2,435|4,074|-|-| ||-|-|-|-| ||-|-|-|-| ||469|592|-|-| ||776|1,957|-|-| ||3,679|6,623|-|-| ## **20.2 Deferred income** ## _**Please complete this note if the charity has deferred income.**_ _**Please explain the reasons why income is deferred.**_ |**_come._**|| |---|---| |**Thisyear**|**Lastyear**| |**_Nil_**|**_Nil_**| |**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ## **Section C Notes to the accounts (cont)** **Note 22 Other disclosures for debtors, creditors and other basic financial instruments** |**This year**|**Last year**| |---|---| |**_Not applicable_**|| ||| |
**_Not applicable_**|| **22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.** **22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.** **Section C Notes to the accounts (cont)** ## **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**||| |---|---|---| |**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||37,128|86,475| ||-|-| ||37,128|86,475| ## **Section C Notes to the accounts (cont)** ## **Note 25 Fair value of assets and liabilities** |**25.1 Please provide details of the charity's exposure to**
**credit risk (the risk of incurring a loss due to a debtor**
**not paying what is owed) , liquidity risk (the risk of not**
**being able to meet short term financial demands) and**
**market risk (the risk that the value of an investment will**
**fall due to changes in the market) arising from financial**
**instruments to which the charity is exposed at the end**
**of the reporting period and explain how the charity**
**manages those risks.**
**25.2 Please give details of the amount of change in the**
**fair value of basic financial instruments (debtors,**
**creditors, investments (see section 11, FRS 102 SORP))**
**measured at fair value through the SoFA that is**
**attributable to changes in credit risk.**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**| |---|---|---| ||**Nil**|Nil| |||| ||**Not applicable**|Not Applicable| **Section C Notes to the accounts (cont)** ## **Note 26 Events after the end of the reporting period** _**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the**_ **This year Last year Please provide details of the nature of the None** None **event Provide an estimate of the financial effect of the event or a statement that such an Nil** Nil **estimate cannot be made** **Section C Notes to the accounts (cont)** **Note 27 Charity funds** **27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |Restricted Funds|R|Provision of workshops and training activity|68,787|51,694|-104,260|-|-|16,221| |Unrestricted Funds|UR|Provision of workshops and training activity|15,969|52,744|-51,516|-|-|17,198| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||84,755|104,438|- 155,775|-|-|33,419| **Section C Notes to the accounts (cont)** **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **28.1 Trustee remuneration and benefits** ## **This year** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False) TRUE** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**|**£**|**£**|**£**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| _**Please give details of why remuneration or other employment benefits were paid.**_ _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ ## **Last year** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** **TRUE** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**||**£**|**£**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| _**Please give details of why remuneration or other employment benefits were paid.**_ _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ ## **28.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ |**No trustee expenses have been incurred (True or False)**||**_TRUE_**| |---|---|---| |||| |**Type of expenses reimbursed**|**This year**|**Last year**| ||**£**|**£**| |**Travel**|-|-| |**Subsistence**|-|-| |**Accommodation**|-|-| |**Other (please specify):**|-|-| ||-|-| |**TOTAL**|-|-
| **Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity** ## **28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ ## **This year** |**This year**|**This year**|**This year**|**This year**|**This year**|**This year**||| |---|---|---|---|---|---|---|---| |**There have been no related party transactions in the reporting period (True or False)**||||||**_TRUE_**|| ||||||||| |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for**
**at perio**|**bad debts**
**d end**|**Amounts**
**written off**
**during**
**reporting**
**period**| ||||**£**|**£**|**£**||**£**| ||||||||| ||||||||| ||||||||| ||||||||| _**In relation to the transactions above, please provide the**_ _**terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_ _**For any related party, please provide details of any guarantees given or received.**_ ## **Last year** |**There have been no related party transactions in the reporting**|**There have been no related party transactions in the reporting**|**There have been no related party transactions in the reporting**|**period (True or False)**|**period (True or False)**|**period (True or False)**|**_TRUE_**|**_TRUE_**| |---|---|---|---|---|---|---|---| ||||||||| |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for**
**at perio**|**bad debts**
**d end**|**Amounts**
**written off**
**during**
**reporting**
**period**| ||||**£**|**£**|**£**||**£**| ||||||||| ||||||||| ||||||||| ||||||||| |**_For any related party, please provide details of any_**
**_guarantees given or received._**
**_In relation to the transactions above, please provide the_**
**_terms and conditions, including any security and the nature_**
**_of any payment (consideration) to be provided in settlement._**|||||||| ||||||||| ||||||||| ||||||||| **Section C Notes to the accounts (cont.) Note 29 Additional Disclosures The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.** None CHARITY COMMISSION FOR AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to tho trustoes Making Sense CIO On accounts for the year ended 31 March 2025 Charfty no Ilf any) 1204179 Sot out on pages Iipmpinbei to Incillrte the paqe numbeis ol addiiion318h(hPISI I report to the trustees on my examination of the accounts of the above hanty (Ihe Trust.) for the year ended 3110312025. Responsibllltles and ba818 of report As the charity's trustees. you are responsible for the preparation of the accounts in accordance wrth the requirements of the Charrties Act 2011 I'the Act.) I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Oirections given by the Charity Commission under section 14515)(b) of the A¢X. Indep6nd•nt I have completed my examination. I confinn that no material matters hav8 examlner's statement come to my attention in connection with the examination {olher than that disclosed below ") which gives me cause to believe thal in, any material respect.. the accounting records vffjre not kept in accordance with section 130 of the Charrties Act". or the accounts did not accord with the accounting records,. or the accounts did not comply wilh the applicable requiremenls conceming Ihe fomi and content of accounts set oul in th8 Charitl8S {Accounls and Reports) Regulations 2008 other than any requirement that the accounts give a 'lrue and fair, view which is not a matter considered as part of an independent examination. I have no concerns and have come across no oth8r matters in connection with the examination lo which attention should be drawn in this report in order lo enable a proper understanding of the accounts to be reached. . Please delele the words in the brackets rf they do not appty. Slgnod: Dato: 11-12-25 Namo: Kerry Morgan Relevant professlonal qualificatlonls) or body lif any): ICAEW Addres•: 102 Bowen Court, Sl Asaph Business Park, St Asaph. Denb￿jhshlre. LL17 OJE IER Oct 2018