Charity number: 239899
YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES
CONTENTS
| Page | |
|---|---|
| Reference and administrative details of the Charity, its Trustees and advisers | 1 |
| Trustees' Report | 2 - 6 |
| Independent Examiner's Report | 7 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements | 10 - 25 |
YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2024
Trustees Jonathan Colchester, Chair Penelope Williams, Treasurer to 29 June 2024, Vice Chair from 29 June 2024 Simon Brook, Treasurer from 29 June 2024 Dr Ken Addison Wendy Blythe (appointed 18 July 2024) Dr Jonathan Dean Robert Hepworth Dr Christine Hugh-Jones Geoffrey Sinclair (resigned 22 March 2024) Victor Warren Richard Williams-Ellis
Charity registered number 239899 Principal office Ty Gwyn 31 High Street Welshpool Powys SY21 7YD Accountants WR Partners Chartered Accountants Hafren House 5 St Giles Business Park Newtown Powys SY16 3AJ
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YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES
TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their annual report together with the financial statements of the Charity (CPRW) for the year 1 January 2024 to 31 December 2024.
Objectives and activities
a. The purpose of the charity
The charity is a registered charity, number 239899. The purpose of the charity is defined in its Charitable Objects. These are to:
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Organise concerted action to secure the protection of the landscape and environment of the countryside of Wales recognising the importance of its communities and culture.
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Act as a source of advice and information in respect of the protection and enhancement of Welsh landscapes and countryside.
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To arouse, form and educate opinion.
b. The main activities carried out by the Charity
Our activities are undertaken by the volunteers in our branches throughout Wales and centrally by the trustees and staff members working for the charity.
Our main activities are as follows:
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The promotion and safeguarding of the distinctiveness of all Welsh landscapes, by treating them as national assets, for those who live in them, depend on them or who enjoy their qualities. We continue to promote outstanding endeavour in rural enterprises in our ‘Rural Wales’ awards organised by our branches.
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Reinforcing the need for legislation and planning decisions in Wales to comply with the Wellbeing of Future Generations (Wales) Act 2016 and the obligations to conserve, enhance and promote our designated landscapes. We undertake this normally through detailed responses to policy and planning consultations.
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The costs of £30,988 relating to ‘Branch/HQ support’ included in note 8 of the accounts relates to the support and reestablishment of our branches.
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The immediate and most significant threat to the Welsh countryside comes from the proposed inappropriate large scale renewable energy schemes and the associated infrastructure. The charity supports the UK and Welsh Governments’ net zero objectives and targets and actively promotes alternative strategies to achieve them. These include: the development of an integrated offshore electricity transmission grid to connect offshore wind farms to the main centres of electricity demand; having a presumption towards subsea or underground electricity cabling; the pursuance of off-shore wind generation as a better alternative to onshore windfarms and large scale solar farms and the making of roof top solar a standard requirement for new buildings with a funded programme for the retrofit of suitable existing buildings.
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YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
Objectives and activities (continued)
c. The Charity Commission’s guidance on public benefit.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance ‘Public benefit: running a charity (PB2).
The Trustees consider that all activities undertaken by the Charity have been undertaken for the public benefit as described in the guidance
Achievements and performance
a. Review of activities
During the year, nationally and locally through our branches, CPRW has continued to respond to a significant number of consultations. We acknowledge the tremendous effort which our branches and key individuals make to this process, in particular, because of our limited staff resources.
Activities and achievements during the year include:
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The continued active opposition to the plethora of large-scale wind turbine schemes across Wales which are so damaging to the Welsh uplands. A particular egregious scheme, which we are actively opposing, is the proposed ‘Nant Mithil Energy Park’ of 31 turbines, 220 metres high in Radnor Forest in South-east Powys. The charity received donations of £57,246 during the year towards our campaign against this proposal and incurred £6,992 of costs. (page 22, note 18)
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We continue our opposition to the proliferation of large-scale solar farms on the environmentally and historically important Gwent Levels and actively support the proposal by the Welsh Government for additional protection for the Levels.
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We continue our objections to the industrial poultry units which have caused so much damage to the river Wye.
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We have supported the proposal for the establishment of the North-East Wales National Park, which would be the first designation for a new national park in Wales for over 60 years.
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During the year a work was undertaken to re-establish new branches. The Glamorganshire and Valleys branch was formally established with a working committee in January 2025. The Ceredigion branch was successfully reestablished in September 2024.
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We continue to work closely with the Campaign for the Protection of Rural England (CPRE) in the many areas where our interests overlap. This includes our activities in protecting the river Wye from potassium pollution and advocating roof top solar.
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YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
Achievements and performance (continued)
The difference the charity has made and the wider benefits to society
The charity often works in partnership with other environmental groups and activists. A major part of our work is dealing with the planning process and ensuring that evidence is prepared and presented in a timely manner. Due to this collaborative approach, it is often difficult to identify success stories which are entirely down to just our own efforts. There are considerable benefits to society of protecting the Welsh countryside from either inappropriate development or proposed development that can be modified to minimise adverse impacts. We actively encourage anybody concerned with an issue that affects the countryside to have their say and to take their part in the planning process.During the year, nationally and locally through our branches, CPRW has continued to respond to a significant number of consultations. We acknowledge the tremendous effort which our branches and key individuals make to this process, in particular, because of our limited staff resources.
b. Fundraising
We were fortunate to have continued support from Tedworth, a Sainsbury family Charitable Trust, along with an anonymous Trust. Both trusts have been long standing supporters of our Charity and we are deeply grateful for their support.
c. Investment policy and performance
Due to the continuing unpredictability of the markets, and our potential short term need to have access to liquid funds, the reserves continue to be held by Head Office as cash. They are invested with CCLA who pay a higher rate of interest than High Street banks.
Financial review
a. Financial position
The charity is dependent on continuing legacies to support the current level of activity into the future. The trustees are always aware of the need to reduce expenditure in a timely manner if the level of funding reduces. Although the charity receives more predictable income from subscriptions and regular donations, this is not sufficient to cover all costs.
Despite this, the current financial position is acceptable and enables us to plan a level of activity for at least the next three years. Whether this can continue beyond three years depends on the level of future legacies we receive. The charity received legacy income of £55k in the year (2023: £53k).
We are fortunate in receiving a substantial increase in donations this year of £109k (2024: £38k). This primarily reflects the raised concerns over the substantial increase in proposed wind farm developments across Wales, together with the associated infrastructure and pylons.
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YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
b. Reserves policy
It is important for the charity to maintain sufficient reserves to cover costs in future years where there may be no significant income. We are reliant on legacy income to be able to operate at an effective level of activity. However, being too conservative and retaining too higher level of reserves would mean the charity being unnecessarily restricted in its activities.
In general terms the trustees consider that maintaining reserves that cover the following three years of net costs (anticipated costs less recurring income) is a reasonable policy. The charity is very dependent on a sufficient level of staffing, and it is important to provide reasonable certainty of employment, at least over this period, to retain and recruit high calibre staff.
The free reserves of the Charity are calculated as the unrestricted reserves less the designated funds (branch funds) and unrestricted fixed assets, and amount to £287,411 (2023: £295,749).
The free reserves at the Balance Sheet date correspond broadly to three years of net costs, (costs less broadly regular income but excluding legacies).
c. Going concern
After reviewing the current financial situation and making the necessary enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the coming year.
Structure, governance and management
a. Constitution
Ymgyrch Diogelu Cymru Wledig Campaign for the Protection of Rural Wales is a registered charity, number 239899, and is constituted under a Trust deed.
b. Methods of appointment or election of Trustees
Within the charity, policy is determined by a Council which constitutionally meets three times a year. Members of the Council include branch representatives and other members elected at the Annual General Meeting. The Council elects up to nine of its voting members to serve on the National Executive Committee (NEC). Members who serve on the NEC are ex officio the Trustees of the Charity.
c. Future structure
The Charity registered a company limited by guarantee (with charitable status) in 2022. The intention being to transfer of the charity’s activities to the company. This has been delayed whilst we explore an effective method of transferring banking arrangements. Meanwhile we continue to operate as a non-corporate entity.
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YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
Statement of Trustees' responsibilities
The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements 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, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles of the Charities SORP (FRS 102);
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make judgments and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. 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.
Approved by order of the members of the board of Trustees and signed on their behalf by:
.............................................
Jonathan Colchester Chairman
Date: 16 April 2025
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YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
Independent Examiner's Report to the Trustees of Ymgyrch Diogelu Cymru Wledig Campaign for the Protection of Rural Wales ('the Charity')
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2024.
Responsibilities and Basis of Report
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
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the accounts do not accord with those records; or
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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.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
Signed: Tim Lunt WR Partners Hafron House 5 St Giles Business Park Newtown SY16 3AJ
Dated: 25/07/2025 BA FCCA MTPI
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YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024
| Note Income and endowments from: Donations and legacies 3 Other trading activities 4 Investments 5 Total income and endowments Expenditure on: Raising funds 6 Charitable activities 7 Total expenditure Net income/(expenditure) before net gains/(losses) on investments Net gains/(losses) on investments Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Endowment funds 2024 £ - - - - - - - - 120 120 29,661 120 29,781 |
Restricted funds 2024 £ 88,076 - - 88,076 - 14,430 14,430 73,646 - 73,646 3,068 73,646 76,714 |
Unrestricted funds 2024 £ 102,265 5,316 18,450 126,031 4,257 134,771 139,028 (12,997) (6) (13,003) 366,183 (13,003) 353,180 |
Total funds 2024 £ 190,341 5,316 18,450 214,107 4,257 149,201 153,458 60,649 114 60,763 398,912 60,763 459,675 |
Total funds 2023 £ 108,797 3,399 14,295 126,491 3,241 145,635 148,876 (22,385) 1,780 (20,605) 419,517 (20,605) 398,912 |
|---|---|---|---|---|---|
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 10 to 25 form part of these financial statements.
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YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES
BALANCE SHEET AS AT 31 DECEMBER 2024
| Note Fixed assets Tangible assets 12 Investments 13 Current assets Stocks 14 Debtors 15 Cash at bank and in hand Creditors: amounts falling due within one year 16 Net current assets Total assets less current liabilities Creditors: amounts falling due after more than one year 17 Total net assets Charity funds Endowment funds 18 Restricted funds 18 Unrestricted funds 18 Total funds |
3,327 10,643 401,141 415,111 (7,457) |
2024 £ 21,031 33,640 54,671 407,654 462,325 (2,650) 459,675 29,781 76,714 353,180 459,675 |
4,630 2,383 347,535 354,548 (9,309) |
2023 £ 21,939 33,434 55,373 345,239 400,612 (1,700) 398,912 29,661 3,068 366,183 398,912 |
|---|---|---|---|---|
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
................................................ Jonathan Colchester Chairman
Date: 16 April 2025
The notes on pages 10 to 25 form part of these financial statements.
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YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. General information
Ymgyrch Diogelu Cymru Wledig Campaign for the Protection of Rural Wales is a registered charity, Charity number 239899. The members of the Charity are the trustees named on page 1 of these accounts.
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements 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) (update effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Ymgyrch Diogelu Cymru Wledig Campaign for the Protection of Rural Wales meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
Ymgyrch Diogelu Cymru Wledig Campaign for the Protection of Rural Wales meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
2.2 Going concern
After making enquires, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. The Charity therefore continues to adopt the going concern basis in preparing its financial statements.
2.3 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Charity, can be reliably measured.
Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.
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YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
2. Accounting policies (continued)
2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.5 Government grants
Government grant income is recognised when there is evidence of entitlement to the grant income, receipt is probable, and its amount can be measured reliably.
2.6 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
2.7 Tangible fixed assets and depreciation
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
Freehold property - 2% Straight line Fixtures and fittings - 20% Straight line
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YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
2. Accounting policies (continued)
2.8 Investments
Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance Sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of Financial Activities.
2.9 Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.10 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
2.11 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
2.12 Liabilities and provisions
Liabilities and provisions are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
2.13 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
2.14 Pensions
The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.
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YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
2. Accounting policies (continued)
2.15 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
Endowment funds are funds, the capital of which must be maintained.
3. Income from donations and legacies
| Donations Legacies Government grants Subscriptions Total 2024 Total 2023 |
Restricted funds 2024 £ 78,326 - 9,750 - 88,076 4,250 |
Unrestricted funds 2024 £ 30,308 55,154 - 16,803 102,265 104,547 |
Total funds 2024 £ 108,634 55,154 9,750 16,803 190,341 108,797 |
Total funds 2023 £ 38,293 53,422 - 17,082 |
|---|---|---|---|---|
| 108,797 | ||||
Government grant income comprises of funds received from Denbighshire County Council to support the Clwyd Branch Project.
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YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. Income from other trading activities
Income from fundraising events
| Branches fundraising Sale of goods Fundraising events Life membership Total 2024 |
Unrestricted funds 2024 £ 609 1,992 2,065 650 5,316 |
Total funds 2024 £ 609 1,992 2,065 650 5,316 |
Total funds 2023 £ 1,244 1,655 - 500 |
|---|---|---|---|
| 3,399 |
5. Investment income
| Rent Interest receivable Investment income |
Unrestricted funds 2024 £ 3,120 14,456 874 18,450 |
Total funds 2024 £ 3,120 14,456 874 18,450 |
Total funds 2023 £ 3,120 10,391 784 |
|---|---|---|---|
| 14,295 |
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YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
6. Expenditure on raising funds
Costs of raising voluntary income
| Publicity & exhibitions Fundraising events Sale of goods Total 2024 |
Unrestricted funds 2024 £ 638 1,127 2,492 4,257 |
Total funds 2024 £ 638 1,127 2,492 4,257 |
Total funds 2023 £ 1,007 - 2,234 |
|---|---|---|---|
| 3,241 |
7. Analysis of expenditure on charitable activities
Summary by fund type
| Charitable activities Total 2023 |
Restricted funds 2024 £ 14,430 5,089 |
Unrestricted funds 2024 £ 134,771 140,546 |
Total 2024 £ 149,201 145,635 |
Total 2023 £ 145,635 |
|---|---|---|---|---|
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YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
8. Analysis of expenditure by activities
| Other activities Total 2023 |
Activities undertaken directly 2024 £ 67,184 81,204 |
Support costs 2024 £ 82,017 64,431 |
Total funds 2024 £ 149,201 145,635 |
Total funds 2023 £ 145,635 |
|---|---|---|---|---|
Analysis of direct costs
| Staff costs Travel, training and subsistence Consultancy Rural Wales Awards Online giving fees Rural Wales magazine costs Nant Mithil |
Other activities 2024 £ 45,080 1,487 7,580 144 917 4,984 6,992 67,184 |
Total funds 2024 £ 45,080 1,487 7,580 144 917 4,984 6,992 67,184 |
Total funds 2023 £ 71,213 3,814 100 297 822 4,958 - |
|---|---|---|---|
| 81,204 |
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YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
8. Analysis of expenditure by activities (continued)
Analysis of support costs
| Other activities 2024 £ Staff costs 19,974 Depreciation 908 Premises expenses 6,224 Office costs 11,660 Event expenses - Meetings and conferences 714 Bank, audit and accountancy 3,571 Sundry expenses 5,709 Consultancy 1,334 Branch meetings 885 Branch / HQ support 30,998 Social media costs 40 82,017 9. Independent examiner's remuneration Fees payable to the Charity's independent examiner for the independent examination of the Charity's annual accounts |
Total funds 2024 £ 19,974 908 6,224 11,660 - 714 3,571 5,709 1,334 885 30,998 40 82,017 2024 £ 3,228 |
Total funds 2023 £ 19,384 908 5,551 12,979 4,130 101 4,065 8,478 - 1,332 7,503 - |
|---|---|---|
| 64,431 | ||
| 2023 £ 3,150 |
10. Staff costs
| Wages and salaries Social security costs Contribution to defined contribution pension schemes |
2024 £ 60,221 2,198 2,635 65,054 |
2023 £ 84,572 2,459 3,566 |
|---|---|---|
| 90,597 |
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YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
10. Staff costs (continued)
The average number of persons employed by the Charity during the year was as follows:
| 2024 | 2023 | |||
|---|---|---|---|---|
| No. | No. | |||
| Average employees | 2 | 2 |
No employee received remuneration amounting to more than £60,000 in either year.
The highest paid employee during the year received remuneration of £37,750 (2023: £35,981) including gross pay and employers pension contributions.
11. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2023 - £NIL) .
During the year ended 31 December 2024, expenses totalling £ 346 were reimbursed or paid directly to 1 to 1 Trustee (2023 - £nil to Trustee) .
12. Tangible fixed assets
| Cost or valuation At 1 January 2024 At 31 December 2024 Depreciation At 1 January 2024 Charge for the year At 31 December 2024 Net book value At 31 December 2024 At 31 December 2023 |
Freehold property £ 40,041 40,041 18,423 801 19,224 20,817 21,618 |
Fixtures and fittings £ 81,748 81,748 81,427 107 81,534 214 321 |
Total £ 121,789 |
|---|---|---|---|
| 121,789 | |||
| 99,850 908 |
|||
| 100,758 | |||
| 21,031 | |||
| 21,939 |
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YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
13. Fixed asset investments
| Cost or valuation At 1 January 2024 Revaluations At 31 December 2024 Net book value At 31 December 2024 At 31 December 2023 14. Stocks Finished goods and goods for resale 15. Debtors Due within one year Prepayments and accrued income Grants receivable 16. Creditors: Amounts falling due within one year Other taxation and social security Accruals and deferred income |
2024 £ 3,327 2024 £ 4,143 6,500 10,643 2024 £ 803 6,654 |
Other fixed asset investments £ 33,434 206 33,640 33,640 33,434 2023 £ 4,630 2023 £ 2,383 - 2,383 2023 £ 3,256 6,053 |
|---|---|---|
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YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
16. Creditors: Amounts falling due within one year (continued)
| 17. Creditors: Amounts falling due after more than one year Accruals and deferred income |
2024 £ 7,457 2024 £ 2,650 |
2023 £ |
|---|---|---|
| 9,309 | ||
| 2023 £ 1,700 |
Included within the amount above is £1,050 which is deemed to be due after 5 years (2023: £700).
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YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
18. Statement of funds
Statement of funds - current year
| Unrestricted funds Designated funds Flintshire & Brecknock Funds Anglesey Caernarfon Ceredigion Conwy Clwyd Monmouthshire Mongomeryshire Newport & Valleys Pembrokeshire Brecon & Radnor West Glamorgan Merrionnydd Mid & South Glamorgan Carmarthenshire General funds General Funds Total Unrestricted funds |
Balance at 1 January 2024 £ 221 337 5,090 789 4,010 1,554 6,095 2,190 5,251 622 7,851 2,204 3,611 6,994 1,676 48,495 317,688 366,183 |
Income £ - - 1,272 122 92 - 872 17 1,396 - 88 - - - - 3,859 122,172 126,031 |
Expenditure £ - - (454) - (15) (178) (1,365) - - - (5,043) - - - - (7,055) (131,973) (139,028) |
Transfers in/out £ - 1 (638) - 1 - (4) - (120) - 921 (716) - - - (555) 555 - |
Gains/ (Losses) £ Balance at 31 December 2024 £ - 221 - 338 - 5,270 - 911 - 4,088 - 1,376 - 5,598 - 2,207 - 6,527 - 622 - 3,817 (6) 1,482 - 3,611 - 6,994 - 1,676 (6) 44,738 - 308,442 (6) 353,180 |
|---|---|---|---|---|---|
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YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
18. Statement of funds (continued)
| Endowment funds Caernarfonshire Branch Restricted funds Clwyd Branch Project NDF Appeal Nant Mithil appeal Brecon & Radnor Nant Mithil Total of funds |
Balance at 1 January 2024 £ 29,661 - 3,068 - - 3,068 398,912 |
Income £ - 9,750 - 57,246 21,080 88,076 214,107 |
Expenditure £ - (7,438) - (6,992) - (14,430) (153,458) |
Transfers in/out £ - - - - - - - |
Gains/ (Losses) £ Balance at 31 December 2024 £ 120 29,781 - 2,312 - 3,068 - 50,254 - 21,080 - 76,714 114 459,675 |
|---|---|---|---|---|---|
Designated funds - The Branch Fund balance brought forward this year was an estimated figure for the funds held within the Charity that belong to the various branches. This year, to improve accruracy, a transfer has been made into the separate funds to agree to the closing balance for each fund pre records held within the Charity. Going forward, this will show the movement per branch each year. The surplus fund from the Branch fund balance brought forward have been transferred back into general funds.
Endowment funds - the endowed funds belong to the Caernarfon branch.
Restricted funds -
-The Clwyd Branch project is a funded project to support the Clywd Branch and to raise activity in that particular area of Wales.
-The NDF Appeal fund relates to moneys raised to respond to the Welsh Government's draft National Development Framework.
- The Nant Mithil appeal and Brecon & Radnor Nant Mithil funds hold money relating to the proposed Nant Mithil energy park and to support the costs associated with opposing the proposed scheme.
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YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
18. Statement of funds (continued)
Statement of funds - prior year
| Unrestricted funds Designated funds Flintshire & Brecknock Funds Anglesey Caernarfon Ceredigion Conwy Clwyd Monmouthshire Mongomeryshire Newport & Valleys Pembrokeshire Brecon & Radnor West Glamorgan Merrionnydd Mid & South Glamorgan Carmarthenshire General funds General Funds Total Unrestricted funds |
Balance at 1 January 2023 £ 211 337 4,457 789 3,745 1,714 5,471 1,930 5,594 622 3,953 2,298 3,611 6,994 1,676 43,402 345,176 388,578 |
Income £ 10 - 903 - 870 - 2,363 12 35 - 5,350 - - - - 9,543 112,698 122,241 |
Expenditure £ - - (532) - (689) (160) (1,739) (30) (378) - (2,204) - - - - (5,732) (138,055) (143,787) |
Transfers in/out £ - - 262 - - - - 278 - - 752 - - - - 1,292 (2,131) (839) |
Gains/ (Losses) £ - - - - 84 - - - - - - (94) - - - (10) - (10) |
Balance at 31 December 2023 £ 221 337 5,090 789 4,010 1,554 6,095 2,190 5,251 622 7,851 2,204 3,611 6,994 1,676 48,495 317,688 366,183 |
|---|---|---|---|---|---|---|
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YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
18. Statement of funds (continued)
Endowment funds
| Endowment funds |
||||||
|---|---|---|---|---|---|---|
| Caernarfonshire Branch Restricted funds Clwyd Branch Project NDF Appeal Total of funds |
27,871 - 3,068 3,068 419,517 |
- 4,250 - 4,250 126,491 |
- (5,089) - (5,089) (148,876) |
- 839 - 839 - |
1,790 - - - 1,780 |
29,661 |
| - 3,068 |
||||||
| 3,068 | ||||||
| 398,912 |
19. Analysis of net assets between funds
Analysis of net assets between funds - current period
| Tangible fixed assets Fixed asset investments Current assets Creditors due within one year Creditors due in more than one year Total |
Endowment funds 2024 £ - 29,781 - - - 29,781 |
Restricted funds 2024 £ - - 76,714 - - 76,714 |
Unrestricted funds 2024 £ 21,031 3,859 338,397 (7,457) (2,650) 353,180 |
Total funds 2024 £ 21,031 33,640 415,111 (7,457) (2,650) |
|---|---|---|---|---|
| 459,675 |
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YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
19. Analysis of net assets between funds (continued)
Analysis of net assets between funds - prior period
| Tangible fixed assets Fixed asset investments Current assets Creditors due within one year Creditors due in more than one year Total |
Endowment funds 2023 £ - 29,661 - - - 29,661 |
Restricted funds 2023 £ - - 3,068 - - 3,068 |
Unrestricted funds 2023 £ 21,939 3,773 351,480 (9,309) (1,700) 366,183 |
Total funds 2023 £ 21,939 33,434 354,548 (9,309) (1,700) 398,912 |
|---|---|---|---|---|
20. Pension commitments
The Charity operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the Charity in an independently administered fund. The pension cost charge respresents contributions payable by the company to the fund and amounted to £3,635 (2023: £3,566).
21. Related party transactions
The Charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Charity at 31 December 2024.
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