REGISTERED CHARITY NUMBER: 1204234
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2025
for Gofal Plant Pandy
Salisbury & Company Chartered Accountants Irish Square Upper Denbigh Road St Asaph Denbighshire LL17 0RN
Gofal Plant Pandy
Contents of the Financial Statements for the year ended 31 March 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | ||
| Independent Examiner's Report | 2 | ||
| Statement of Financial Activities | 3 | ||
| Balance Sheet | 4 | ||
| Notes to the Financial Statements | 5 | to | 8 |
| Detailed Statement of Financial Activities | 9 | to | 10 |
Gofal Plant Pandy
Report of the Trustees for the year ended 31 March 2025
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1204234
Principal address
Ysgol Corn Hir Ffordd Cildwrn Llangefni LL77 7YW
Trustees
H Jones Chair R E Hughes (appointed 10/9/25) M Ward R Williams L Morton Ms R E Roberts (appointed 10/9/25)
Independent Examiner
Salisbury & Company Chartered Accountants Irish Square Upper Denbigh Road St Asaph Denbighshire LL17 0RN
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ L Morton - Trustee
Page 1
Independent Examiner's Report to the Trustees of Gofal Plant Pandy
Independent examiner's report to the trustees of Gofal Plant Pandy
I report to the charity trustees on my examination of the accounts of Gofal Plant Pandy (the Trust) for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Aled Roberts FCA
Salisbury & Company Chartered Accountants Irish Square Upper Denbigh Road St Asaph Denbighshire LL17 0RN Date: .............................................
Page 2
Gofal Plant Pandy
Statement of Financial Activities for the year ended 31 March 2025
| 2025 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 1 Charitable activities Childcare and early education 213,961 Other trading activities 2 1,048 Investment income 3 45 Total 215,055 EXPENDITURE ON Charitable activities Childcare and early education 214,562 NET INCOME 493 RECONCILIATION OF FUNDS Total funds brought forward 52,825 TOTAL FUNDS CARRIED FORWARD 53,318 |
2024 Total funds £ 22,020 118,092 - 125 |
|---|---|
| 140,237 | |
| 87,412 | |
| 52,825 - |
|
| 52,825 |
The notes form part of these financial statements
Page 3
Gofal Plant Pandy
Balance Sheet 31 March 2025
| 2025 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 6 5,211 CURRENT ASSETS Cash at bank and in hand 62,270 CREDITORS Amounts falling due within one year 7 (14,163) NET CURRENT ASSETS 48,107 TOTAL ASSETS LESS CURRENT LIABILITIES 53,318 NET ASSETS 53,318 FUNDS 8 Unrestricted funds 53,318 TOTAL FUNDS 53,318 |
2024 Total funds £ 4,010 52,858 (4,043) 48,815 52,825 52,825 52,825 52,825 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
.............................................
L Morton - Trustee
The notes form part of these financial statements
Page 4
Gofal Plant Pandy
Notes to the Financial Statements for the year ended 31 March 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | |||
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Fundraising events | 1,048 | - |
Page 5
continued...
Gofal Plant Pandy
Notes to the Financial Statements - continued for the year ended 31 March 2025
3. INVESTMENT INCOME
| INVESTMENT INCOME | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Deposit account interest | 45 | 125 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 22,020 |
| Charitable activities | |
| Childcare and early education | 118,092 |
| Investment income | 125 |
| Total | 140,237 |
| EXPENDITURE ON | |
| Charitable activities | |
| Childcare and early education | 87,412 |
| NET INCOME | 52,825 |
| TOTAL FUNDS CARRIED FORWARD | 52,825 |
6. TANGIBLE FIXED ASSETS
| TANGIBLE FIXED ASSETS | |||
|---|---|---|---|
| Fixtures | |||
| and | Computer | ||
| fittings | equipment | Totals | |
| £ | £ | £ | |
| COST | |||
| At 1 April 2024 | 5,013 | - | 5,013 |
| Additions | 2,274 | 229 | 2,503 |
| At 31 March 2025 | 7,287 | 229 | 7,516 |
| DEPRECIATION | |||
| At 1 April 2024 | 1,003 | - | 1,003 |
| Charge for year | 1,256 | 46 | 1,302 |
| At 31 March 2025 | 2,259 | 46 | 2,305 |
| NET BOOK VALUE | |||
| At 31 March 2025 | 5,028 | 183 | 5,211 |
| At 31 March 2024 | 4,010 | - | 4,010 |
Page 6
continued...
Gofal Plant Pandy
Notes to the Financial Statements - continued for the year ended 31 March 2025
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Taxation and social security Other creditors 8. MOVEMENT IN FUNDS At 1/4/24 £ Unrestricted funds General fund 52,825 TOTAL FUNDS 52,825 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 215,055 TOTAL FUNDS 215,055 Comparatives for movement in funds Unrestricted funds General fund TOTAL FUNDS Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 140,237 TOTAL FUNDS 140,237 |
2025 2024 £ £ 12,963 4,043 1,200 - 14,163 4,043 Net movement At in funds 31/3/25 £ £ 493 53,318 493 53,318 Resources Movement expended in funds £ £ (214,562) 493 (214,562) 493 Net movement At in funds 31/3/24 £ £ 52,825 52,825 52,825 52,825 Resources Movement expended in funds £ £ (87,412) 52,825 (87,412) 52,825 |
|---|---|
Page 7
continued...
Gofal Plant Pandy
Notes to the Financial Statements - continued for the year ended 31 March 2025
8. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1/4/23 | in funds | 31/3/25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | - | 53,318 | 53,318 |
| TOTAL FUNDS | - | 53,318 | 53,318 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 355,292 | (301,974) | 53,318 |
| TOTAL FUNDS | 355,292 | (301,974) | 53,318 |
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
Page 8
Gofal Plant Pandy
Detailed Statement of Financial Activities for the year ended 31 March 2025
| INCOME AND ENDOWMENTS Donations and legacies Donations Other trading activities Fundraising events Investment income Deposit account interest Charitable activities Childcare Funding Childcare Fees Grants Total incoming resources EXPENDITURE Charitable activities Wages Social security Pensions Other operating leases Educational Resources Subscriptions Cleaning & Consumables Staff Training Staff Costs Uniforms & Accessories Food & Drink Health and Safety Events & Activities Fixtures and fittings Computer equipment Support costs Management Rates and water Telephone Postage and stationery Sundries Waste Disposal Finance Bank charges HMRC Interest Information technology Repairs and renewals |
2025 £ 1 1,048 45 164,157 49,554 250 213,961 215,055 176,701 6,262 3,435 710 8,665 531 4,185 55 148 458 3,660 288 695 1,257 46 207,096 328 418 788 53 780 2,367 64 679 743 712 |
2024 £ 22,020 - 125 80,112 31,230 6,750 |
|---|---|---|
| 118,092 | ||
| 140,237 69,857 - 1,179 717 6,621 80 1,567 96 1,563 292 1,936 - - 1,003 - |
||
| 84,911 - 145 350 115 - |
||
| 610 43 - |
||
| 43 - |
This page does not form part of the statutory financial statements
Page 9
Gofal Plant Pandy
| Detailed Statement of Financial Activities for the year ended 31 March 2025 Information technology Other Parent Pay Fees Governance costs Professional Fees Total resources expended Net income |
2025 £ 1,076 2,568 214,562 493 |
2024 £ 840 1,008 |
|---|---|---|
| 87,412 | ||
| 52,825 |
This page does not form part of the statutory financial statements
Page 10