R•gi$torgd numbor: 12286046 Charlty number: 1204737 HWB YR ORSEDD LIMITED (A company Ilmlted by guarantse UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 HW8 YR ORSEDD LIMITED (A company Ilmlted by guarantso) CONTENTS Page Ref•r•nc• and admlnlstratFve d•tall$ of th• Companyi Its Trustees and advlsern Trusto0s' roport Ind•p•nd•nt •x•mln•rfs rop¢)rt 8tatgmont of financlal actlvltles 2-10 13 Balance sheet 14-15 Not•8 to tho flnand•l ¥tatement• 16-30 HWB YR ORSEDD LIMITED (A company Ilmit•d by guarantsel REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADV18ERS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Trustee• C Guest W Pace. Secr8lary H Maurice-Jones K Champaneria P Morris Ireslgned 26 Juné 20251 P Douglas J Lee Ire8lgned 26 June 202fj1 C Morgan, Chair of Tnjslees A Morfey lappoinled 18 September 2025} Comp•ny roglst•r•d nurnbar 12286046 Charlty reglstsr•d numbgr 1204737 Rogl¥tored office The Green Rossett Wrexham LL12 ODS Company s&cr•tsry Wendy Pace Chl•f •xgoutlv• offlcer Chris Guost countants WR Partners Charterèd A¢¢ounlanls Belmont House Shrewsbury Business Park Shrewsbury Shrop5hi18 SY2 6LG Bankors Natwest Bank PLC 33 Lord Slrg91 Wrexham LL111LP Page 1 HWB YR ORSEDD LIMITED {A Company Ilmited by guarantee) TRUSTEES, REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025 The Trustees prasenl their annual report together wslh the financial stalemenls of th8 charitable company for the year 1 October 2024 10 30 September 2025. The AnnLJal rgport serv8s thè purposes of both a Trustees, report and a dire¢lors' ret)ort under company law. Thg Trustees confimi that the Annual report and financial stalements of the charitable company comply with the current slalulory requiremenis, the requirements of the charitable compan¥s governing document and the provisions of the Slatgment of Recommended Practice ISORPI applicable lo Char￿e$ ptyparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Reptsblic of Ireland IFRS1021 (effective 1 January 20191. Since the Company qualifies as small under section 382 of the Companies Act 2006. the Strategic report required ol medium and large companie5 under the Companies Act 2006 Istralfjgic Report and Directors, Report) Regulations 2013 has been omitted. Oblectlves and activities Pollclès and obJe¢tlv•s The Charitls objectives remain the establishment and operation of a cornmunity hub in the centre of Rossett which provides an inclusive. welcoming and accessible space for the benefit of the local community. The Hwb exists lo.. Reduce social isolation and loneliness. Promote community wellbeing 8nd inclusion. Provide opportunities for volunteering and community participation. Encourage inl8rgeneralional activities and engagement. Provide affordable food and refreshments ¥Mlhin a welcoming environment. . Support kxal inib'ativgs and community partnerships. The Hwb aims lo be a focal w)inl for community lrfe within Rossett and the surrounding area. In setting objectives and planning for aclivltigs. the Trustees have given due consideration to general guidanc8 published by the Charity Commission relating lo public benefit, including the guidance 'Publlc benefit.. runnlng a charily IPB21'. b. Strategies for achioving obj8ctlvos The Trustees. strategy during the year focused on successfully launching and operating the Community hub followng complglion of the construction phase. This has included.. Establishing and operating the community café. Recruiting, supporting and developing volunteers. Developing operational proce(lures and governance arrangements. Building partn8rships with community organisations and local councils. Delivering activities and initialives thal support community wellbeing. Promoting the Hwb as an inclusive space accessible lo all sections of Ihg community. The Trustees have continued lo review operalional performance regularly lo ensure the long-temi sustainability of the organisalion. Page 2 HWB YR ORSEDD LIMITED {A company limited by guaranteel TRUSTEES. REPORT ICONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Obloctlvos and actlvltlos Icontlnuedl ¢. A¢tlvltles undertaken to achl8v• oblg¢tlv¢s The main activity during the year has been the successful opening and operation of the Hwb communty café and hub facilities. Key activities undertaken during the year included.. Opening the Hwb lo the public in October 2024. Operating the café five days per week Delivering the Warm Spaces initiative during the wnler months. Supporting community events and seasonal activities including Sl David's Day and local events such as Picnic in the Park. Providing volunteering opportunities for local r8sidents. Delivering community @ngagemenl and partnership working with Rossett Cornmunity Council and other organisations. Developing operational systèms, training and pro¢gdures. Providing food, refreshments. companionship and support lo rnembers of th8 community. The Hwb has rapidly become an established and valued part of community life within Rossell and surrounding villages. During the year, the Hwb welcomed thousand5 of visitors from Rossett and the Surrounding communities, providing not only food and refreshments but also an important social space that has helped reduce isolation, improve wellbeing and strengthen comrnunity connections. The Trustees are particularfy pleased with the positive impact the Hwb has had on bringing people together and creating a welcomin9 environment lor all mernbers of the community. d. Volunteers Volunlgers continue lo play a vital role in the success and operation of the Hwb. The organisab'on has experienced significant growth in volunteer involvement during the year, with volunteers SuppO￿.n9 all aspects of the café and community hub includin9: Front of house operations. Food preparation. Events and activities. Adminislralion and organisation. . Community engagement. The Trustees recognise that the success of the Hwb is directly atlributabl8 to thg commitment, enthusiasm and dedication of ils volunteers. Collectively, volunteers have contributed many thousands of hours throughout the year. enabling the Charity lo deliver Services and aotivities that would otherwise not have been possiblg. The Trustees would like lo place on record their sincere appro¢iab'on for the generosity, hard work and community spirit shown by all volunteer5 throughout the year. The Hwb continues to benefit from a strong volunteer cuiture and community ethos which remains central to the organisalion's success. Page 3 HWB YR ORSEDD LIMITED (A company Ilmlt•d by gu•rnnto•) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 ObJoctlv•s and actlvltle$ I￿ntInU•d) •. Maln a¢tlvltl•s und•rt4k•n to further the Charwg purposes for thé publlc b•n•fit All activitigs undertaken durlng the year hav8 b&8n ¢arri8d out for th8 publlc benefit and In furtherance of the Charitys objectives. The Trustees confirm that they have complied with their duty under Section 17 of the Charities Aol 2011 to have dL¢e regard to public benefit guidance published by the Charity Commission. Th6 Hwb has providgd: • A welcoming and inclusive Community space. . Opportunilles for social interaction and volunt88ring. . Affordable food and refreshments. . Support to r8duc8 isolation and Smprove wellbelng. . Comrnunlty-led aclivitt88 and events. The Warm Sp8ees iniliative in particular provided signlficanl ben8fll to local r8sSdenls during Ihg Wlntgr period by offering companionship. support and access lo affordable food and drink. Page 4 HWB YR ORSEDD LIMITED IA company Ilmlted by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 30 SEPTEMBER 2025 Achlovefflents and p8rformanc8 . Main achl•v8m•nts of th¢ Charity The principal achl8v&menl during the year was the successful establishmgnt of the Hwb as a thriving community hub at the heart of Rosseti. The Tiuslees are delighted with the level of supwjrt received from volunteers, customers. local organisations and the wider ¢ommunity. During ils first full year of operation, the Hwb has developed into a valued local asset providing affordable food and refreshments, OPPDrtunities lor volunteering, cornmunily events and social inleraclion. In addition lo the successful operation of the café, the Charrty dolivered a number of community inilialivès in¢luding the Warrn Spaces programm8, St DaV￿d,$ Day celebrations and support for local community events. These activities have helped strengthen community cohesion and provided opportunities for residents of all ages to come tog8th8r. The popularity of the café and community hub &xcggded expectslions during the year. with trading levels increasing lo the extent that the organisalion became required to register for Value Added Tax IVATI. Whilst this created additional administrative responsibilities, il reflects the significant level ol community support and usage achieved during the Hwb's first year of operation Key achievements included.. Successfully opening and operating the community hub. Building a strong and committed VDlunteer team. Delivering a successful Warm Spa¢es programme. Hosting and supporting ¢ommunily events and initiatives. Sèrving over 25,000 drinks and over 13,000 meals and sandwi¢hes during the year. Developing partnerships with Rossett Comrnunity Council and other local organisations. Becorning VAT registered as trading activity exceeded the slalulory registration threshold. Establishing the Hwb as a recognised and valued community asset within Rossett and surroundlng villages. The organisalion has also slrenglhen8d relationships with community partnors and local organisalions throughout the year and is well positioned for future growth and devolopmgnt. b. Key performance Indlcators The Trustees monitor sgveral operational indicators including.. Vi511or and customer numbers. Volunteer recruitment and ratenlion. Community participation and engagernenl. Café incom& and expenditure performance. Delivery of community initiatives and events. Tho Trustees are pleased with the level of community usage atKJ engagement achieved during the first operational year. Page S HWB YR ORSEDD LIMITED IA company limited by guarantee} TRUSTEES. REPORT (CONTINUED} FOR THE YEAR ENDED 30 SEPTEMBER 2025 Achlevèments and performance Icontlnuedl c. Ravlaw of a¢llvltl8s The Trustees have overseen the operational developrnent of the Hwb throughout the year through regular Board meetings ongoing management oversight. Particular focus has been given lo.. Financial suslainabilily. . Volunteer support and wellbèing. Operational systems and procedures. Community engagement. Staffing and operational structure. Health and safety and compliance requirements. The Truste8s ¢ontsnue lo rewew and adapt the operational model to ensure th& k)ng-t8rm sustainability of the organisalion. d. Fundra5slng activities and Income generatlon Income generalion during the year has primarily been through café trading activities 109elher with community fundraising and donations. The Charity has also continued to work closely wlh local organis8trons and community partnerg to support future funding opportunities and Collaborative projects. Fundraising activities and community events have contributed both financialty and socially to the success of th8 Hwb. Paga 6 HWB YR ORSEDD LIMITED {A company Ilmlted by guaranteel TRUSTEES. REPORT ICONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Flnanclal r•vS•w Going concern After making appropriate enquiries, the Trustees have a reasonable expectslion that the Charity has adequate resources lo continue in operational existence for the foreseeable futur&. The financial 51alements have therefore been prepared on a going concem basis. Whilst the organisation has experienced operational losses during its first trading year, this was anticipated as part of the eslablishmenl and growth phase of the organisalion. The Trustees have continued to Teview staffing arrangements, operating costs and income generation opportunities in order lo improve financial sustainability whilst maintaining the charitable objectives of the organisalion. The Trustees reTTSain encouraged by the level of community support received, the growth in trading activity and the increasing engagement of volunteers and community pathers. b. Reserves polloy The Trustees rgcognise the importance of malnlainlng appropriate ￿serveS lo support the ongoing optrralion and financial stability of the Charity. As the organisalion moves beyond its initial establishment phase, the Trustees will continue to remew reserve levels in line wth operational requirements and financial performance. Unrestricted funds stand al £682,540 {202S.. £ 609.7191- The Chanty inlends to build up these funds and maintain them at such a lav81 which is appropriatè to th@ risks which the Charity facgs, in ord8r to provid8 prot8Ction for tha Charity against unforseen adverse financial cir¢um51an¢es. Reslricled funds sland at £NIL 12025.. £75,519) Al present the free reserves amount lo £13.015 {2025.. £7,498) which is considered by the Trustees lo be sufficient lo cover ongoin9 costs lo maintain the activities of the Charity and they aro committed lo keeping il at this level. ¢. Prfnclpal rlsks and uncertalntles The principal risks faced by the Charity during the year have included.. Financial prèssLJr8s asso¢iat8d wth operating costs. Inflationary increases affecting utilities and supplies. Reliance on volunteer capacity. Maintaining lon9-lerm financial sustainability. Operational and staffing pressures during perlods of hlgh demand. The Trustee5 regularfy Tgviaw op9ralional and financial risks and implement mitigation measures where appropriate, Page 7 HWB YR ORSEDD LlhllTED (A company Ilmlted by 9uarantsel TRUSTeES' REPORT ICONTINUEDI FOR THE YEAR ENDED 30 SEPTEMBER 2025 d. Flnanclal r18k manag•m•nt obJ•ctlv•8 and pollcl•s Th• Trusl•8s continuè to opèratè robust financial Contro15 inc￿ding.. Regular budget monltorfng.. Flnanclal reportlng lo the Board. Revlew of operat¢on81 costs 8nd income. Approval pro¢edures for expenditure. The Truslegs continue to review the operatlonal model lo strengthen long-lerm flnanclal resSllence. e. Principal fundlng The Charivs principal sources of incomg during the yg8r have been.. Café tradlng Income. Donations and communty fundraising. . Grant funding and community support inibatives. The Trustees contlnue to explore addltlonal fundlng opportunllle8 and partnershlp worklng arrangements. Paga 8 HWB YR ORSEDD LIMITED {A company Ilmlted by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 30 SEPTEM8ER 2025 Structure, governance and manag•mont Constitution Hwb Yr Orsedd Limited wa5 a charitable company limitad by guarantee govtsrned by its Memorandum and Articles of Association. During the year, the Trustges commenced work lo transition the organisation to a Charitsble Incorporatsd Organisation ICIOI slructure. This change is intended lo simplify governance arrangements and provide a more appropriate legal structure to support the lulure developmenl and long-lerm suslainabilily of the ¢harity. The transfer to Ihe CIO structure was completed on 26th January 2026. and all assets and liabilities transferred to the CIO on that dale. b. Methods Of appointment or aloctlon of Trust&a$ The management of the Charity is the restK>nsibilily of the Trustees. who ar8 e19Ctgd and co-opted under the terms of the governing do¢urnent. c. Organlsatlonal structure and declslonwmaking pollcles The charitable company is governed by a Board ol Trustees responsible for strategic direction, governance. financial oversight and major Dpgralional decisions. Operational mallers ar8 managed through delegated responsibilities supported by volunteers and staff where appropriate. The Trustees meet regularly throughout the year. d. Pollcles adopted for the induction and training of Trustees The Charity continues to support Iruslee development and training where appropriate. Trustees and volunteers have undertaken training in areas including.. Safeguarding. Food hygiene. • Healih and safety. First aid. Equality and inclusion. Further governance and operational training opportunities continue to be reviewed.. e. Pay pollcy for key managèment personnèl The Trustees review staffing arrangements and remun8ration levels as part of the ongoing operational and financial management of the organisalion. The Charity seeks to ensu￿ that staffing costs remain proportionate and sustainable whilst supporting effective setvice delivery. Page 9 HWB YR ORSEDD LWITED IA company Ilmlted by guarantse) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2026 Ststsment of Tw•teeJ' rnsponslbllities The Trustees