## **FRIENDS OF CARDIGAN AND COMMUNITY HEALTH CARE** ## **ANNUAL REPORT AND ACCOUNTS** **PERIOD ENDED 31 OCTOBER 2025** ## **CHARITY COMMISSION NUMBER 1209928** **COMPANY NUMBER CE037457** **1** # **FRIENDS OF CARDIGAN AND COMMUNITY HEALTH CARE TRUSTEES’ REPORT** The trustees present their report and accounts for the period ended 31 October 2025. ## **Developments, Activities and Achievements during the year** The Association was set up to relieve sickness and preserve and protect good health by generally supporting patients and former patients local to Cardigan and the district, including those who are unwell, convalescent or disabled or in need of practical support because of ill health, and to generally support the charitable work of local health providers or community health services. The Association constitutes 12 Officers and Trustees as at 31 October 2025. ## **Financial and Main Activities Undertaken** The Association receives membership subscriptions, donations, legacies and organises fund raising activities, the funds are then utilised to purchase items for the benefit of staff and patients at Cardigan and District Memorial Hospital and Community League of Friends. Approved by the trustees on and signed on their behalf by: .........................................................… .............................................................… (SIGNATURE) (NAME) (SECRETARY/TRUSTEE) **2** ## **FRIENDS OF CARDIGAN AND COMMUNITY HEALTH CARE** ## **SIGNIFICANT INFORMATION** The Association was established in June 1949 in order to provide benefit to the patients and staff of Cardigan and District Memorial Hospital by the provision of facilities in the interests of health and social welfare. - **OFFICERS: Chairman:** Ms. Catrin Miles, Ardwyn, Spring Gardens, Cardigan, SA43 3AU. **General Secretary:** Mrs. Sue Lewis, Foinavon, Aberporth, Cardigan, SA43 0DD. **Treasurer:** Mrs. Wendy Davies, Tir y Dail, Penparc, Cardigan, SA43 1RD. - **TRUSTEES** : Mr Fraser Coates, 16 Llys Owen, Cardigan, SA43 1JY. (appointed 24 October 2024) Mrs Wendy Davies, Tir y Dail, Penparc, Cardigan, SA43 1RD. - Mr David Grace, The Laurels, Gwbert Road, Cardigan, SA43 1AF. (appointed 24 October 2024) Mr David Eirwyn Harries, Brynawelon, Croft, Cardigan, SA43 3NX. (appointed 24 October 2024) Mrs Gillian Annett Jones, Teifi Uchaf, Croft, Cardigan, SA43 3NN. (appointed 24 October 2024) - Mrs Gwyneth Joan Jones, Chalon, St. Dogmaels Road, Cardigan, SA43 3BA. (appointed 24 October 2024) Mrs Susan Joy Lewis, Foinavon, Aberporth, Cardigan. SA43 2DD. Ms Catrin Miles, Ardwyn, Spring Gardens, Cardigan, SA43 3AU. Mrs Sarah Mary Morris, Llwynpiod, Cardigan, SA43 1PJ. (appointed 24 October 2024) Mr Derek Richards, 62 Derwen Gardens, Newcastle Emlyn, SA38 9PS. (appointed 24 October 2024) Mrs Ann Frances Stokoe, The Elms, Almeley, Hereford, HR3 6LQ. (appointed 24 October 2024) Mr. John Nigel Williams, Brynawelon, Bryn Square, Penrherber, Newcastle Emlyn, Carmarthen, SA38 9RE (appointed 24 October 2024) ## **ADVISERS** **Bankers:** Lloyds Bank Plc, 43 King St, Carmarthen, SA31 1BW. **Accountants:** D M B Davies Limited, Broyan House, Priory Street, Cardigan, SA43 1BZ. **3** ## **FRIENDS OF CARDIGAN AND COMMUNITY HEALTH CARE** ## **TRUSTEES' RESPONSIBILITY FOR THE ACCOUNTS** Charity Law requires the trustees to prepare statements of account for each financial year which give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources for that period. In preparing those financial statements, the trustees are required to: - select suitable accounting policies and apply them consistently; - make judgements and estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation; - to value assets and liabilities in accordance with the Statement of Recommended Practice Accounting by Charities. The trustees are responsible for keeping proper accounting records which are sufficient to show and explain the charity's transactions and to disclose with reasonable accuracy at any time the financial position of the Association, and to enable them to ensure that any statements of account comply with the requirements of the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The charity began operations on the 24 October 2024, when all assets and activities were transferred from the previous charity, the Cardigan Hospital and Community League of Friends (Charity number 1062054). This includes the reserves of the charity, totaling £290,190.19. **4** ## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES** ## **OF THE FRIENDS OF CARDIGAN AND COMMUNITY HEALTH CARE** I report on the accounts of the Trust for the period ended 31 October 2025, which are set out on pages 5 to 9. ## **Respective responsibilities of trustees and examiner** The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission - (under section 145(5)(b) of the Charities Act, and - to state whether particular matters have come to my attention. ## **Basis of independent examiner’s report** My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. ## **Independent examiner’s statement** In connection with my examination, no matter has come to my attention: - 1) which gives me reasonable cause to believe that in any material respect the requirements - to keep accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or - 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ..............................… D M B DAVIES LIMITED Accountants Broyan House Priory Street CARDIGAN Ceredigion SA43 1BZ DATE: **5** ## **FRIENDS OF CARDIGAN AND COMMUNITY HEALTH CARE STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31 OCTOBER 2025** |**INCOMING RESOURCES**
Membership, Donations and Fund-Raising
Legacies
Bank Interest
**TOTAL INCOMING RESOURCES**
**RESOURCES EXPENDED**
Direct Charitable Expenditure
Management and Administration
Governance Costs
**TOTAL EXPENDITURE**
Net Incoming(Outgoing) resources before
transfers
Gross Transfers between funds
Other recognised gains/losses
Total Funds Introduced from Cardigan
Hospital & Community League of Friends
**TOTAL FUNDS CARRIED FORWARD**|**NOTES**
2
3
4
5||**GENERAL**
**FUND**
**£**
1,252
-
12,647
**13,899**
112,418
357
-
**112,775**
(98,876)
-
-
290,190
**191,314**||**RESTRICTED**
**FUNDS**
**£**
-
-
-
**-**
-
-
-
**-**
-
-
-
-
**-**|**TOTAL**
**31.10.25**
**£**
1,252
-
12,647
**13,899**
112,418
357
-
**112,775**
(98,876)
-
-
290,190
**191,314**|**TOTAL**
**31.10.25**
**£**
1,252
-
12,647
**13,899**
112,418
357
-
**112,775**
(98,876)
-
-
290,190
**191,314**|**TOTAL**
**31.10.25**
**£**
1,252
-
12,647
**13,899**
112,418
357
-
**112,775**
(98,876)
-
-
290,190
**191,314**| |---|---|---|---|---|---|---|---|---| |||||||||| |||||||||**13,899**| |||||||||112,418
357
-| |||||||||**112,775**| |||||||||(98,876)
-
-
290,190| |||||||||**191,314**| The Notes on pages 7 – 9 form an integral part of these Accounts. **6** ## **FRIENDS OF CARDIGAN AND COMMUNITY HEALTH CARE** ## **BALANCE SHEET AS AT 31 OCTOBER 2025** ||**NOTES**|**NOTES**|**31.10.25**| |---|---|---|---| |||**£**|**£**| |**FIXED ASSETS**|||| |Tangible Assets|||-| |**CURRENT ASSETS**|||| |Cash at Bank and In Hand|||191,314| |Debtors|||-| ||||191,314| |**CREDITORS:**|||| |Amounts falling due within one|6|
-|| |year|||| |**NET CURRENT ASSETS**|||191,314| |**TOTAL ASSETS LESS CURRENT LIABILITIES**|||£191,314| ||||| |**FUNDS**|||| |General Fund|||191,314| |Other Designated Fund|||-| ||||£191,314| |Approved by the trustees on||and signed on their behalf by:|| |...........................................................…||(...........................................................… Trustee)|| |The notes on pages 7 to 9 form an integral part of these Accounts.|||| **7** # **FRIENDS OF CARDIGAN AND COMMUNITY HEALTH CARE NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 31 OCTOBER 2025** ## 1) **ACCOUNTING POLICIES** ## **Basis of Accounting** These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with Accounting and reporting by Charities – Statement of Recommended Practice (SORP), with Accounting standards, and with the Charities Act 2011. ## **Income** Donations and legacies are accounted for when received by the Charity. Other income is accounted for on an accruals basis as far as it is prudent to do so. Income includes income tax recoverable. ## **Gifts in Kind** The Charity receives the benefit of work carried out by volunteers and receives the use of facilities and equipment without charge. No value is placed on these items, where the benefit extends over several periods, in which case they are valued and included in the balance sheet at a reasonable valuation. ## **Grants** Revenue grants are credited to the income and expenditure account as received, unless related to a specific period, when it is placed in a restricted funds until used. ## **Depreciation** Depreciation of tangible fixed assets is provided at the following annual rates in order to write off each asset over its estimated useful life. |2)


|**MEMBERSHIP/DONATIONS ETC**
Membership
Donations
Donations in Memory||**31.10.25**
572
400
280
£1,252| |---|---|---|---| **8** ## **FRIENDS OF CARDIGAN AND COMMUNITY HEALTH CARE** ## **NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 31 OCTOBER 2025** |3) **DIRECT CHARITABLE EXPENDITURE**
Purchases – Medical equipment
Couches & Accessories
4) **MANAGEMENT & ADMINISTRATION**
Secretary’s Expenses
Room Hire
Bank Charges
5)**GOVERNANCE COSTS**
Public Notice – AGM
6)**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE**
**YEAR**
Other Creditors||| |---|---|---| |||| |||| |||| |||| |||| |||| **9** ## **FRIENDS OF CARDIGAN AND COMMUNITY HEALTH CARE** ## **NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 31 OCTOBER 2025** 7) **FUNDS GENERAL RESTRICTED TOTAL** At 24 October 2024 – Transfer from Cardigan Hospital & Community 290,190 0 290,190 League of Friends Incoming Resources for the Year 13,899 0 13,899 Outgoing Resources for the Year (112,775) 0 (112,775) At 31 October 2025 £191,314 £0 £191,314 ## **REPRESENTED BY:** ## **31.10.25** - Tangible Fixed Assets Net Current Assets 191,314 £191,314 ## 8) **TRANSACTIONS WITH TRUSTEES AND CONNECTED PARTIES** The Trustees confirm that there were no material transactions with Trustees or connected parties during the period under review. ## **FRIENDS OF CARDIGAN AND COMMUNITY HEALTH CARE** ## **ANNUAL REPORT AND ACCOUNTS** **PERIOD ENDED 31 OCTOBER 2025** ## **CHARITY COMMISSION NUMBER 1209928** **COMPANY NUMBER CE037457** **1** # **FRIENDS OF CARDIGAN AND COMMUNITY HEALTH CARE TRUSTEES’ REPORT** The trustees present their report and accounts for the period ended 31 October 2025. ## **Developments, Activities and Achievements during the year** The Association was set up to relieve sickness and preserve and protect good health by generally supporting patients and former patients local to Cardigan and the district, including those who are unwell, convalescent or disabled or in need of practical support because of ill health, and to generally support the charitable work of local health providers or community health services. The Association constitutes 12 Officers and Trustees as at 31 October 2025. ## **Financial and Main Activities Undertaken** The Association receives membership subscriptions, donations, legacies and organises fund raising activities, the funds are then utilised to purchase items for the benefit of staff and patients at Cardigan and District Memorial Hospital and Community League of Friends. Approved by the trustees on and signed on their behalf by: .........................................................… .............................................................… (SIGNATURE) (NAME) (SECRETARY/TRUSTEE) **2** ## **FRIENDS OF CARDIGAN AND COMMUNITY HEALTH CARE** ## **SIGNIFICANT INFORMATION** The Association was established in June 1949 in order to provide benefit to the patients and staff of Cardigan and District Memorial Hospital by the provision of facilities in the interests of health and social welfare. - **OFFICERS: Chairman:** Ms. Catrin Miles, Ardwyn, Spring Gardens, Cardigan, SA43 3AU. **General Secretary:** Mrs. Sue Lewis, Foinavon, Aberporth, Cardigan, SA43 0DD. **Treasurer:** Mrs. Wendy Davies, Tir y Dail, Penparc, Cardigan, SA43 1RD. - **TRUSTEES** : Mr Fraser Coates, 16 Llys Owen, Cardigan, SA43 1JY. (appointed 24 October 2024) Mrs Wendy Davies, Tir y Dail, Penparc, Cardigan, SA43 1RD. - Mr David Grace, The Laurels, Gwbert Road, Cardigan, SA43 1AF. (appointed 24 October 2024) Mr David Eirwyn Harries, Brynawelon, Croft, Cardigan, SA43 3NX. (appointed 24 October 2024) Mrs Gillian Annett Jones, Teifi Uchaf, Croft, Cardigan, SA43 3NN. (appointed 24 October 2024) - Mrs Gwyneth Joan Jones, Chalon, St. Dogmaels Road, Cardigan, SA43 3BA. (appointed 24 October 2024) Mrs Susan Joy Lewis, Foinavon, Aberporth, Cardigan. SA43 2DD. Ms Catrin Miles, Ardwyn, Spring Gardens, Cardigan, SA43 3AU. Mrs Sarah Mary Morris, Llwynpiod, Cardigan, SA43 1PJ. (appointed 24 October 2024) Mr Derek Richards, 62 Derwen Gardens, Newcastle Emlyn, SA38 9PS. (appointed 24 October 2024) Mrs Ann Frances Stokoe, The Elms, Almeley, Hereford, HR3 6LQ. (appointed 24 October 2024) Mr. John Nigel Williams, Brynawelon, Bryn Square, Penrherber, Newcastle Emlyn, Carmarthen, SA38 9RE (appointed 24 October 2024) ## **ADVISERS** **Bankers:** Lloyds Bank Plc, 43 King St, Carmarthen, SA31 1BW. **Accountants:** D M B Davies Limited, Broyan House, Priory Street, Cardigan, SA43 1BZ. **3** ## **FRIENDS OF CARDIGAN AND COMMUNITY HEALTH CARE** ## **TRUSTEES' RESPONSIBILITY FOR THE ACCOUNTS** Charity Law requires the trustees to prepare statements of account for each financial year which give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources for that period. In preparing those financial statements, the trustees are required to: - select suitable accounting policies and apply them consistently; - make judgements and estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation; - to value assets and liabilities in accordance with the Statement of Recommended Practice Accounting by Charities. The trustees are responsible for keeping proper accounting records which are sufficient to show and explain the charity's transactions and to disclose with reasonable accuracy at any time the financial position of the Association, and to enable them to ensure that any statements of account comply with the requirements of the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The charity began operations on the 24 October 2024, when all assets and activities were transferred from the previous charity, the Cardigan Hospital and Community League of Friends (Charity number 1062054). This includes the reserves of the charity, totaling £290,190.19. **4** ## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES** ## **OF THE FRIENDS OF CARDIGAN AND COMMUNITY HEALTH CARE** I report on the accounts of the Trust for the period ended 31 October 2025, which are set out on pages 5 to 9. ## **Respective responsibilities of trustees and examiner** The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission - (under section 145(5)(b) of the Charities Act, and - to state whether particular matters have come to my attention. ## **Basis of independent examiner’s report** My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. ## **Independent examiner’s statement** In connection with my examination, no matter has come to my attention: - 1) which gives me reasonable cause to believe that in any material respect the requirements - to keep accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or - 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ..............................… D M B DAVIES LIMITED Accountants Broyan House Priory Street CARDIGAN Ceredigion SA43 1BZ DATE: **5** ## **FRIENDS OF CARDIGAN AND COMMUNITY HEALTH CARE STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31 OCTOBER 2025** |**INCOMING RESOURCES**
Membership, Donations and Fund-Raising
Legacies
Bank Interest
**TOTAL INCOMING RESOURCES**
**RESOURCES EXPENDED**
Direct Charitable Expenditure
Management and Administration
Governance Costs
**TOTAL EXPENDITURE**
Net Incoming(Outgoing) resources before
transfers
Gross Transfers between funds
Other recognised gains/losses
Total Funds Introduced from Cardigan
Hospital & Community League of Friends
**TOTAL FUNDS CARRIED FORWARD**|**NOTES**
2
3
4
5||**GENERAL**
**FUND**
**£**
1,252
-
12,647
**13,899**
112,418
357
-
**112,775**
(98,876)
-
-
290,190
**191,314**||**RESTRICTED**
**FUNDS**
**£**
-
-
-
**-**
-
-
-
**-**
-
-
-
-
**-**|**TOTAL**
**31.10.25**
**£**
1,252
-
12,647
**13,899**
112,418
357
-
**112,775**
(98,876)
-
-
290,190
**191,314**|**TOTAL**
**31.10.25**
**£**
1,252
-
12,647
**13,899**
112,418
357
-
**112,775**
(98,876)
-
-
290,190
**191,314**|**TOTAL**
**31.10.25**
**£**
1,252
-
12,647
**13,899**
112,418
357
-
**112,775**
(98,876)
-
-
290,190
**191,314**| |---|---|---|---|---|---|---|---|---| |||||||||| |||||||||**13,899**| |||||||||112,418
357
-| |||||||||**112,775**| |||||||||(98,876)
-
-
290,190| |||||||||**191,314**| The Notes on pages 7 – 9 form an integral part of these Accounts. **6** ## **FRIENDS OF CARDIGAN AND COMMUNITY HEALTH CARE** ## **BALANCE SHEET AS AT 31 OCTOBER 2025** ||**NOTES**|**NOTES**|**31.10.25**| |---|---|---|---| |||**£**|**£**| |**FIXED ASSETS**|||| |Tangible Assets|||-| |**CURRENT ASSETS**|||| |Cash at Bank and In Hand|||191,314| |Debtors|||-| ||||191,314| |**CREDITORS:**|||| |Amounts falling due within one|6|
-|| |year|||| |**NET CURRENT ASSETS**|||191,314| |**TOTAL ASSETS LESS CURRENT LIABILITIES**|||£191,314| ||||| |**FUNDS**|||| |General Fund|||191,314| |Other Designated Fund|||-| ||||£191,314| |Approved by the trustees on||and signed on their behalf by:|| |...........................................................…||(...........................................................… Trustee)|| |The notes on pages 7 to 9 form an integral part of these Accounts.|||| **7** # **FRIENDS OF CARDIGAN AND COMMUNITY HEALTH CARE NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 31 OCTOBER 2025** ## 1) **ACCOUNTING POLICIES** ## **Basis of Accounting** These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with Accounting and reporting by Charities – Statement of Recommended Practice (SORP), with Accounting standards, and with the Charities Act 2011. ## **Income** Donations and legacies are accounted for when received by the Charity. Other income is accounted for on an accruals basis as far as it is prudent to do so. Income includes income tax recoverable. ## **Gifts in Kind** The Charity receives the benefit of work carried out by volunteers and receives the use of facilities and equipment without charge. No value is placed on these items, where the benefit extends over several periods, in which case they are valued and included in the balance sheet at a reasonable valuation. ## **Grants** Revenue grants are credited to the income and expenditure account as received, unless related to a specific period, when it is placed in a restricted funds until used. ## **Depreciation** Depreciation of tangible fixed assets is provided at the following annual rates in order to write off each asset over its estimated useful life. |2)


|**MEMBERSHIP/DONATIONS ETC**
Membership
Donations
Donations in Memory||**31.10.25**
572
400
280
£1,252| |---|---|---|---| **8** ## **FRIENDS OF CARDIGAN AND COMMUNITY HEALTH CARE** ## **NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 31 OCTOBER 2025** |3) **DIRECT CHARITABLE EXPENDITURE**
Purchases – Medical equipment
Couches & Accessories
4) **MANAGEMENT & ADMINISTRATION**
Secretary’s Expenses
Room Hire
Bank Charges
5)**GOVERNANCE COSTS**
Public Notice – AGM
6)**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE**
**YEAR**
Other Creditors||| |---|---|---| |||| |||| |||| |||| |||| |||| **9** ## **FRIENDS OF CARDIGAN AND COMMUNITY HEALTH CARE** ## **NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 31 OCTOBER 2025** 7) **FUNDS GENERAL RESTRICTED TOTAL** At 24 October 2024 – Transfer from Cardigan Hospital & Community 290,190 0 290,190 League of Friends Incoming Resources for the Year 13,899 0 13,899 Outgoing Resources for the Year (112,775) 0 (112,775) At 31 October 2025 £191,314 £0 £191,314 ## **REPRESENTED BY:** ## **31.10.25** - Tangible Fixed Assets Net Current Assets 191,314 £191,314 ## 8) **TRANSACTIONS WITH TRUSTEES AND CONNECTED PARTIES** The Trustees confirm that there were no material transactions with Trustees or connected parties during the period under review.