Ch•rfty numb•r. 239899 YDCW ElueN eefrt Gwitsd Cy YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES iINAUDfTED TRU8rees' RePORT ANO FINANCIAL STATEMeNT8 FOR ThE YEAR ENDED 31 DECEMBER 2025 WR Partners Prvecfing your tuft.
YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTIOW OF RURAL WALES coiirENTS R•f•r•nc• •nd admInI•tI¥• d•tsll• ol th• Ch•rfty. It• Tru•t•M and •d¥lw• Tru•t•M' R•port Ind•p•nd•nt Examln•rf• R•port St*t•m•nt ot FInellI Actlvltl 8ahnc• Sh••t 10 Not•• to th• FInancl St•t•m•nts 11-26
YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTIOM OF RURAL WALe3 REFERENCE AND AOMINISTRATIVE DETAILS OF THE CHARITY, tr8 TRUSTEES AND ADV18ERS FOR THE YEAR ENDED 31 DECEMBER 2026 Tnth• Jonathan Cclthest8r. Chair PenW Wilham8. Ve Chair Simon Brcok. Trg8¥urnr Dr Ken Addison W•nty Btythe Dr Jonathan O••n IrnsK4n•d 24 Nov•mbqr 20251 R¢b•rt H•pwtslh Dr Christina Hughthn•8 Victor Wary Richard WIMwm>E*'s IrwvJn•O 24 N1)nbOr 20251 Ch•rlty r•gl•t•r•d nUrnr 239899 Prln¢lp•l offlc• TYG 31 High Str•al welsh Pv• SY21 7YD Ac¢ount•nt• WR Partner8 Chart•r•d Accountan1• Hafran House 5 St Gil•s Bufjin•u P¥k SY16 Page 1
YMGYRCH DIOGELU CYMRU WLEIXG CAMPAIGN FOR THE PROTECTION OF RURAL WALES TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Th¢ TNstses present their annu r¢p)rt 109ether with lh8 finanaal statements of th6 Chw lor the year 1 January 2025 to 31 December 2025. Obl•ctIv and activitl•s . Th• purpos? of th• charSty Th¥ ¢h4rity 1$ a registered charity. nwnblf 239899. Tho purpobe of lh8 chafity 1$ d•ft'n•d in ts Chanlable Obj•¢ls. These are to.. or98n8 Coerted action lo secure th prote¢titsn of the landscape and •nvironm•nt of lh• Counte ol WaK89 recognisin9 th inportan¢o of Its communrties and cutture. Act as a $our¢• of advke and infomwtion in rospad of the Pf¢lectKin and enhancernent of Wel8h landscap•s and Coun1ide. To al$. lom and edwate opin. b. Th• maln a¢tfvltlM carrl•d out by th• Charlty Our aCtIwt •r• Urrtakn by the volunt••rs in Ouf bfan¢h•8 thrt>ughout Wales and rnlrally by th• Iru8t•es and slaff mombefs WOTking lor the char¢ty. Our main xtiwtt¢8 are as foll¢M'. The prrmotKJn and safe9u¥ling of thtr di8linctivene88 of •ll Welth 1ondw$. by treating thom •• national assets, lor thom who live in them. depend on Ih•m or who ortjoy their qualrties. We continue to promote outstanding •nd•avour In ra1 enlerpfises in our'Rural Waie$' awards organised by our branches. R•inlw¢ing the need for legislatton and planning decisions in WaS to comply th the Wellbeing of Future Generabons Iwalesl Acl 2016 and the oblvJatron5 to cons•rv•, anhancè and promote our designated landscapos. We vnd•rtak• thi$ ncmlty throdh daed responsas to pc4y and planning consultth'on5. The immediate and most 5wnrficant threal lo the Welsh ¢ountry5ide comes from tha proposèd Inapprcpri8te18rge Scale renewable energy sch•m•$ 8nd the 8$sociatod infraslructura. Th• charity Supports the UK an¢ Welsh Govemmenls, nat z•ro obi8ctwe$ and targefs and actwety promotes allern?tive st¥8legies lo achieve thern. These include." thè devebpmenl ol an inlegrat8d offshorè olectri¢ity transmission grid to connect off shore wind larns to th• main ¢entres of etectricty demand." hav7ng a presumption towards subsea or underground eleclricrty cabling, the pursuance of off sfv)re nd wnwation as a better attemative to onshore windfamis and larg• sc81e 501ar farms and the making of roof tap solar a standard reqU1ment for new building$ with a lund8d prc#3ramme lor the retrofft of suitab19 extyling buiklings c. Th• Charlty Commlslon's guldanc• on ptsbllc b•n•ftL In 58iting obje¢tives and planning for actm1, the Trust have given due Lx*nsKleratKJn to general guldan¢e published by the Charty CommissKJn reLgts'ng to publt benefft. inclwjing lh8 guidanc• 'Public b¥wfil.' running a chanty IPB21. The Trustees consider that all actiwb.es undertaken by the Charty have been undertaken for the PLtblic benefrt as described in the guKlanc¢ Page 2
YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THÉ PROTEcnoN OF RURAL WALES TRUSTEES. REPORT ICONTINUEDI FOR THÉ YEAR ENDED 31 DECEMBER 2025 Achlovèm•nts and pgrform•nc• . Ro¥l•w of a¢tlvltl¢s During th8 y8ar, natnallY and through our branches. CPRW has continued to r¢$pond lo a $wnrfic8rn1 number of consultations. We aCknOwdge the tremendous effort whth our branches and k&y Individuals make to this process. In partKular. baUse of r¥Jr linwted staff rsourt•s. ACtfvlt1 Ind •chltrv•m•nt8 durlng th• y••r In¢lud•: S•n•dd EltIOn Hu•tlng¥. U•ndo¥•ry In Novemhr 2025. CPRW organised an 818Ction hustin9s in Lbndowry $0 wlrtK•l party rgpro&¢ntatiV88 could b• questioned on the damage lo rural communities fr¢)m the many proposed large scak renewable energy $¢heme$ in mid Wa$. Tha hustin98 werè chaired by Jonty Cokhe51er. chair of CPRW. 200 peoplo att8nd8d the meeting. A robust but rea$onabty respe¢¢ful q5110 and answei session IdIed the candidates, initkql Statements. Thi$ wai part ol our rolo in enabling ksokited rural cOmrThjnrt to havg a vol. Contrlbutlon to Important st•k•hold•r grou CPRW makes 51gnth.cant contributions lo th• folknthng stakohobJor groups. The NalKJnal GrKJ El•ctricity Tfansmission ar grarnled a £465m Visual Impact Provision by Ofgem to cory out work lo reduce Ihe impact ol exi$tin9 tr8n8mi$8ion lines in English and Welsh National Landscap&s Ilom•r AONB51 and National Park$. To ach the maximum enhancement lo our nation's procious landseapes whilo avoiding unacceptabl8 nronMental impacts Natnal Grid works ck)s8ly and collaboralwety wrth st•keh¢ld•rn including CPRW. W• arts 8190 represonted on th National Energy Systom Operatorf8 Strategic Spatial Energy Plan ISSEPI societal Impacl stakeholder grovp. •Yvi$ing on the likely public p8rceptKJn lo fvlure 8n8rgy infra$tructur• necessary lo achi•v• n•t 20ro by 2050. The SSEP wll provide a pathway for 6lectricrty and hydrts98n gènèration and storage typès, Ialln$. cap¥al. and timings. NESO work a broad ronge ol 8tak•hold•rs. including industry experts and governrnenl Support for Rur•l Llf• and Communhl•s We continua to campaign to Save enrtieS. Such a5 schoolB, post offic8s and bus s•rwc8S to prot1 rural coMmunrtK8s. We have run best kept village and &nenity ards to encourage best practice, with an emphasis on ¢ommunity cohesion. The Best Kept Rural 8u$ St¢)p Award was introduced by CPRW in 2025 10 highlight thal pride aTrd ativty In rural communits. Entries were judged on seven cnleria, including visual appeal. communrty Invoe6nt, cham, ILtn¢tionalty. sense of place. story or 5NJnfficance. and sustainability. This year the judg&s hwJhlKJht8d that 'the winning bus shelter had become a Muc0Ved me81ing poinl lor tha village - a place where peok4e shwe bocA(s. garden together. and bring the community to lifg. It shows htrw a small, everyday spacè can have such a bvJ Impacl,. In the future we may consider award$ to best school gardons, community run pub8 or similar njral communty lMtS which preJ• a ¢enlre for s¢ckg1 activrties. Nant Mtthll En•rgy Park Tha charity continues to cppose the prcposed massive Nant Mithil •ner9y Po d 30 turbineg 220 metres high in the Radnor forest in SOLrtheast Pcvrys. Togèthèr wilh a Iwl actitsn group Re-Thbnk, CPRW have pioduced a detailed objecl¥)n to Ihe proposal with thè a5SiStan* of a ¢onsunant. Were thi5 prcs)osal lo proceed rt would have a signrficant adverse effect on the Immèdiate Radnor forest and rhe adjoining Aberedw arnd the Llanbister-Penybonl uplands. It woubj also have an impact on the Shropshire hills and Offa's Dyke. Appeals have been laun¢hed for funds to oppose th15 devebpment aThJ lor which restnded fund5 have been established. Page 3
YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEM8ER 202$
Achlèvomonts and pfrrfomianu {¢ontlnu•dl
The P•nrhos Campalgn
Penfho8 1$ 200-a¢rts coastal pth in Hotyhead. Ynys Mon (Angleseyl. the tsn woodland on the island and an
area ol Out5t3nding Natural B8auty. Thi$ is a highly valued recrèational area used by the kxal community 11 was
¢ffi¢ially opened as a natur• rèserytr by HM The King (then HRH the Prince of Wales) in 1971. In 2016
property deVelOent cc4mpany ¢btained planning pemiission for a leisur8 WI18 of 500 cabin$. Th¥ building of
the Iw5ure village will ruIr& the felling of 27 acres ol rnatU and ancient wcyjdland. The Arng5ttsoy branch of
CPRW is very much Involved in 8UPPNting a gross roots campaign against the devebpment by providin9
experds& and fun
YMGYRCH DIOGELU CYMRU WLEOIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Achlevomonts and p•rfornne• Icontlnu) Thg dlffer•n¢v th• chartty has made and the wld•r benefily to cIety The chanty often works in partnership wrth other enwronmentsl gTOUPS and adiwsls. A major part of our work is dealing wrth the planning process and ansuring that 8VKlèncè is pr8pai•d and pnted in a tim8ly mannar. Du• to this coMaborativ& approach, it 18 often dfftutt to thntfy succ $tryis which are entiroty to iugt our ¢)wn 8ffort$. Thew 8r• c$11&TObIe bonefits lo ol pr(lecting the Vldsh country8 from either Sn8ppTopriat development or proposed developm8nl that can De modrfiad lo minirnise adv8rse Impacts. Vve aclNety encourage anybody concerned wrth an Issue that affects the countrysid• to have their say and to take their part in the planning process. During th• year. nat¥)nal and )¢01 IhTOUgh our bran¢he$. CPRW has conlinuad to r•spond lo a significant number of ¢on$urtws. W• ackn th• tr•mendou$ •ffort which our branch•8 and kèy Indiw¢Juals mak¢ to thi$ process becauso ol our lirnifed staff resources. b. Fundral8lng WO ra fortunat• lo hav8 ¢onlints8d support from T•trrtrth. a Sainsb¥ry f¥mily Chantable Trust, 8lon9 Wth an anonymous Trusl. Both tru$l$ bng Standing sUper5 of our Chanty we ar? deepty 9rateful for their support. c. Inv•stm•nt pollcy and p•rfornMnc• Due to the conlinuing Unpd'Ity of th• mark•ls. and cmjr pot•nts91 short t•m n•ed to a¢c•$$ to liquid fund8, th8 rogaN8$ continuo to be held by H¥ad offi a6 Cash. Th•y af• inv•8led with CCL4 who pay a higher rnto of intsl than HvJh Street banks. Fln•n¢lal rovl•w a, Flnanclal poslllon Tha Charity is d8pondonl on continuin9 1•9a¢i•s io supwt th• ¢urr•nt l•vd of actty inio th• fvlur•. Th• trusttas arn aayS awarè of the need lo redu¢e ewdrture Iwb a b.mely rn3nner rf the level of lundirfj reduces. Although the charty fecewes more pTedthb income from SubscAiptnB and wular donations, this is not sufficient lo cover all costs. Despite this, the curyent finonckgl positi¢)n is Acc•ptablt and enobles us to plan • knl of •ctNty for ot18St th• next threè years. Whèth8f this can Continue beyond three yoars depends on the levol ol future legacies we reGeive. The charrty reNed Wy Incorre of £49k in the yeaf12024". t55kl. Vve are fortunale in recet¥ing a substantial increas8 in donations this y8ar of £121k12024". £109kl. This primarily flects the raised concoms ovw th• substantial incr•ase in proposed wind fam devdopments acro$$ Wale$, tog8thei with tho assooat¢d infra$tnKture and pybns. Page 5
YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 b. R•sèr40s ptsllcy It 1$ important for the d)8rity to maintain sufficient r8s&rv•s to wver e05ts in future years where there may be no Slgnificant Incrne We are relonl on acY income to be able lo operate at an effective level of activity. HOver, being too conservatN8 ar retaining ttr) hpaher beNpl of reserv88 would mean the charity bw'ng unnecessarily reslrict•d in its actiwtiès. In g8noral terms tru$t80s ¢onsider thal maintainirrfJ r1Ve8 that cover tha folkm.ng Ihw years of net C08ts lanticipaled cost$ le¥3 recurring Incornel is a reasonabl& poIY Th• ¢harrty Is very dependent on a sufficient l&v¥l of Staffing. ènd rt 16 bmportanl lo wowde feaaonabla ¢trt¥inty of wnpkyment. al ast over this per. to retain ond recrurt high calibre staff. The freo reseryes of tho Charity are ¢akulated ag the unre8trict8d re•5 I$ th• designated fvnds Ibranch fundsl and unr•$trid•d fixed and rnnt lo £276,14412024." £287.4111. Th• free remrvtrs al the Balance Shwt dale corrèspond to a lrttl? hryher than three yewts of net costs, Icosts 188s broadly rtyukr Income but excluding 18gxw don>b"onsl. c. Golng concom After mgking appropnatt onquiri88. tho Trust888 haw a r•ason)l• ¢xpe¢talion that the Charty ha6 v4Jeqvate r•sourc8$ lo ¢onlinue In operntional existence for th• fOr&S•b lulur•. For this reason. they continue lo adopt th• going concem baBIS in preparing th• financ41 stat8mènts. Structurg, gO¥•Man •nd manag•m•nt . Con8tFlutlon Ymgyrch Dw•lu Cymru Wledig cPaign lor Ihe Prcrt•th'on of Ru(41 wal 1$ o register ¢harty, number 239899. and 1$ w)$tiluled under a Trugt deed. b. M•thod• of appolnlm•nt ¢1 •l•ctlon of Tr1• New Irustee8 are 8le¢t•d by m4orty vote of Iha Nalional EXOCUt Comm•6 INECI. M•mbr *tho &erve on the NEC fjr¥ •x-offKio tru8tees of the chwity. c. Futur• •tructur• The Charity registerad a ¢anY limrted by guarantee Ivth tharrtaJl• status) In 2022. The intention beiw to Iransfer ol the charity'$ activitieg to Ihè company. This has been d61ayod whilst •xplore an effeelive method ol Iransfarring bank5ng arrangements. Meanwhile we continue to operate as a non¥coOrate enlrty. Page 6
YMGYRCH OIOGELU CYIIRU WLEtXG CAIIPAIGN FOR ThE PROTECTION RURIi WALES TRUSTEE REPORT ICONTfNUEDI POR THe YEAR eNoEO 31 DECEAIBER 2U2S The Trustee8 are r06pon81t49 Tnnteerf Rewyt aTrJ th• fln•nd81 stsm•nts In 8¢x¥ythnc8 appllcablts Iw Unrtd Ki@un AccOwn0 SwJorfA knple4J knxwnung Th• aptitotye to fft Er¥di•ThY & Wg4e8 the Tr lo praparB flnandal itolgmants I th final181 swr whkh arkl Wr vw ltrh? stots of thir¥ d Ih• Charty and cé its inoJmlrvJ llnanraal Slatents. th• to.. ob6eNe the methcxts and napleS ofihe Ch•iUe6 SORP IFRS I rnako judgmonl$ 8rvJ •sbmite• thal Jre re9bI ¥tate whether applic4tyo UK A¢AInty' Sland•th IFRS 1021 h•¥9 been frAkn•d. w1¢11 ty? wy mal•tsl depa10$ di109•d ar1 zInj In th• finafid glatsrn pryre thè Iln8ndal siahment• on th• gryr#J 1CeM unlDw rt Lry Irwp¢wopM" lo to w••unw> Ihal th# ChArtty ¢)yllrw In . The Tr1005 are pible for keeping •uaio r)rdI that srn io 8hThv and •xplaln C8rfty8 tr8nMcl(fft •rwrAry al Jny Iwn• Ihe FOthJn of the Chartty enubkg thom to orwr¢ Ihgt the fln3wal a1omgnts o)rnY lth th• ChanUeB Ac¢ 2011. the Chartty IAw)unts RogLlatKTh 2th18 •NI t of tho TnAt dg•J. ThBy ar• msrMJnwblg for safeguarding the as80ts 01 th• Charty and hwK• fvy t•kirwJ f••81• thp¥ forth• rrnnUoTr and delethn ol frwj and olhgr 1rr9glrtO• APd oltr of Iho bojrtl rfTnth•8 •gwJ on th8lrt4hbY. Jon•lh•n Col¢hMtw Pagg 7
YIIGYRCH OIOGELU CYMRU WLEDIG CAMPAJGN FOR THE PROTEcnoN OF RURAL WALES INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Ind•pand•nt Examlngrfs Report to th• Trust$ of Ymgyrch Diogolu Cymru Wl8dlg Campalon for th• Prote10 of Rural Wales Ilh• Charity'l I report lo th& charty Trust on my examination ol the g¢¢ounts ol the Charty for the year ended 31 December 2025. R95ponsibilitie5 and &isis of R•port A8 the Truste•s ol the Charty you are respsth for th• preparakn ol the r¥JnIS in accordanc& with th• fequirements ol th• Charthes Act 2011 Ilhe 2011 Arf). I rcport in rospect of my ex8min•tlOn of th• Charitys xcounts carriod out undtsr 8ctstsn 14J of the 2011 AGt and in carrying oirt my •XamInat)n I have frAlowed the ¥JplKabkn Diffj¢lion8 gNen by the ChaTrty Commission undor section 145lsllbl of the 2011 Acl. Ind•p•nd•nt Examln•r'¥ Statgm•nt I have complot8d my 8xaminatn. I confirm Ihal no matters ¢cme to my atttsnkn'on in connectn wth th• examination giving m• c8¥se lo bts1¥• that in any mat¥rial re$p•¢t' a¢unting records warn not in respecl oflhe Charty as r•quired by 130 of th• 2011 Acl., or the aCUnIS do not a¢¢ord Ih08e TOrd8'. or th• ac¢ounts do nol compty wth the #p1¢?bre requirements ConMIng th• lom and conlonl of accounts Set out in the Chant5 IA¢¢ounl$ and Reportsl Regulations 2008 olh•r than any requiremenl that the wxounts givg a Iwe and lairf WWI is not a matter nSored 0$ of In independenl examinatsan. I have no concems and hav• cmie across no olher matl&rs in conn•dion With the examination to which attention should b8 drawn in th18 roport in order lo enab • prop•r undrslanding of the accounts lo b8 r•gch•d. This r•port 1$ m•d• soty io the Charitrfs Trust•8s. 88 a btrjy. in accDrdance wlh Port 4 of the Chadti88 {AcCNtS and Reports) RegulatnS 2Tr)8 My work has been undertaken so thal I might stale to the Charity'5 Trustee6 those mallers l am ruIr to stale ¢0 Ihem in an Indopend•nt Examin¢rf$ Report and for no othor purpose. To the lulltsst •xt•nt perrnitted by law, I do not accèpt or assume re$ponsibilty lo anyone other than the Charity and the Chanws TFUSte89 as a body, for my WO for thi oport. Signed.. Tim Lunt WR Partn&rs Hafron House 5 Sl Giles Business Park Newtown SY16 3A1 l8. 05. &4 FCCA MTPI Page 8
YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 Endowm•nt funds 2025 R•strlctod Unrnstrict•d funds funds 2025 2025 Totsl fvnds 2025 To181 lunds 2024 Income and ¢ndowmonts frtyn: Donations and14a¢i•$ Fundraising actMti•8 Inve$tm8nlR 93,220 188,819 2.872 18.624 190,341 5,316 18,450 2.672 18,824 Total Incom• and •ndowmen 93,220 116,795 210,016 214, 107 Expgndttur? on: R#i$tng lund$ Chantabl• activrt 1,556 122,276 1,556 203.579 4,257 149,201 81.303 Total •xp•ndStur• 81.J03 123.832 205,135 153,458 N•t In¢om•ll•xp•ndltur•l boforo n•t galnsllloss•g1 on InvMtm•nt• 11.917 {7.037} 4,880 00.649 Nel gainslllossesl on Inve8lment$ 483 114 N•t Incomellexp•ndltur•l Transfer¥ betsyeen lunds 11,917 17,0421 60, 763 18 11,3031 Nèt mov•m•nt In lund$ 13.220 18.3451 60, 763 Reconclllatlon of lunds: Tot funds broughl loard Net rTrJvement in fvnd8 29.781 76.714 13.220 3S3.IJO 18,3451 4S9.675 6,343 398.912 .763 Total fund$ carrl•d forward 30,249 89.934 344,835 465,018 459.675 The Slaterner¥t of FInanG AGtiVit5 inG1JeS all gains atxj )s8es in Ihe year. The notes on pages 11 to 26 frJm part of Ihese fingrKial $tatemerts. PJ9 9
YMGYRCM DIOGELU CYMRU WLEDIG CAMPKN FOR ThE PROTECTION OF RURAL WALES AT 310EcepABER 2025 2024 Tsngible a¥6ets In¥o¥tmenty 12 13 20.123 345 21.031 3J,640 4701 54,671 Curr•nt aM•l• 14 15 3.J2T 10.643 401.141 Deblor Cath at b•nk aThJ In hw 417108 415.111 Cuff•nt I111111•¥ Crndilor?: amounts fdlthg wlthkn L ar 16 (11,818) f7,45TJ N•t ¢urr•nt l•tr 412.9 407,654 Totsl •M•ts l•M ¢unnt ll•blllll•• 462.325 Cr•Yltor¥.' fallkng dL thon cn• >•Br 17 f2,650) T¢)tsl n•t us•ts 46fj,010 459.675 Chjrtty fvnd• E¢wnI fvrnJ5 Rwlrtlwd Atnd& unr•$1rt fvr*Js 29,781 74714 363, 14W) 89.9a4 18 Total fvndl 011 459,675 Jonathan Colchmtw Ch8imi•n D8ts'. 13 &TI Page 10
YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2028 General inlormatlon Ymgyrch Cymw Campaan for th• Prnt8ct of RurJ Walos is a r8gist8r¢d ¢hanty. Charity number 239899. The membets of the Charity ¥fft Ihe tru$t¢es named on p•gg 1 tsf the8e accounts. Accountlng pollelés 2.1 B1¥ of preparatlon of flnanclal stat•ffl•nts The financial statements have been pr8par•d In K¢ordan¢e the ch8n3 SORP IFRS 1021 . Accounting and Reporting by Chant$ Slal$ment ol Recommended Pradice applitsble t¢ ¢h8rrtie$ prepanry their account$ in a¢¢ordan¢• wlh the Financial Reporting Standard applKable in the UK ond Rapubli¢ of Ireland IFRS 1021 lupdale effectrye 1 January 20191. the Financial Reporting Standard appl10 in the UK and Repubk of Ireland IFRS 1021 and the Chanties Act 2011. Ymgyrch Os'ogelu Cymru W18dw Campatyn for ihe Pr¢te¢tion of Rural Wal•$ m••t$ the d•finition of public ben•fit •ntty und•f FRS 102. A$s•l$ and li01rtie$ are inihally rewnis¢d at hi$ton¢al cost or transaction vau• unbs$ oth¢pMw $lat¢d In th• r•lev•nt cOuntIng policy. 2.2 Golng ¢onc•m After making enquiros. tho Tru8(ees have a roasona) expectation that th& Charity has ad•quat• resources to continue in op8ral10n ex13nCe for th¥ foresble fuluro. The Charity Ihgrefore onlinu8$ to adopt th• 9oin9 ¢on¢¢m basis in prnparing rts financial $talemenl$. 2.3 In¢om• AJI incomè ig recognised once lh• Chaiity h8¥ niot to th• inwn¥, rt 1$ probabl• that tho income w¢ll be received and the alrn1 of Inc4Th ra1V8b1e Can b• ma$ur•d r¢liabfy. EvK18nca of Ontrtlemfjnt to a le9a¢y èxr$ts when ihe Charty has suffKnl evidence that a gift has been left to them Ilhrvugh knoedge of the exi8lence of a valid will and the death of the beneladorl and the executor ss satisfied that the property in question 11 nol be requirod to satisfy claims in the eslale. Receipl of a gacy musl be reCognid Wh rt is proboblè that it will be r8e•iv•d a41d the lair value of tha amount rec•lvab. whth will gOrallY the expKtod cash amount to be distributed lo th• Charity, can b• r•liably mea$ur¢d. Gr•nl$ are in¢luded in the Statement of Financial Activitie5 on an accruals basis. The balance of inmme eNed for specffjc purposes but nol expended during the period is shown in th& r•l•vant funds on Ihe Balance Sheet. Whofe income s received IN adv8tKe ol entitlement of receipt. its recognitKJn is daf•rr•d and Includ•d in eredrtors a$ d¢ferffjd in¢omtr. Whore entrtlemenl occur$ b•for6 incomè is red. the incorne IB accrved. Olher incorne is fecc4Jnised in the penc*J in whKh rt is receivable and to the extent the goods have l)een provhded or on completion of the sfflvice. Page11
YMGYRCH DIOGELU CYMRU WLEDIG CAMPAJGN FOR THE PROTECTION OF RURAL WALES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 202$ Accountlng pollcl•s Icontinu•dl 2.4 Exp¥ndr¢ure Expenditure is recognised ¢)nce ther$ 1$ a al or constrvth cijligalion lo transfer econornic benefit to a third paty, it 1$ probable that a transfer of ecorMIC beneffts wll be r8quirad in sattlamont and the amount ol the obligatn c8n be measured lIats. Expendilure Is classthed by activity. Th$ costs ol ¥a¢h activity #Te made up of the lolal of diracl costs and shargd ¢o$t$. Including support costs inVoed In undertaking activty. Direcl costs atliibutabla to a single activity are allocated direct to thal actiwty. Shared Costs contfibLEt• to mor• Ih•n on• xtivty and •upport ¢oit$ which ar• not altributab$8 to a si& tl¥rtY af• apportK)ned belween Ihose activities on a basis consislenl with the use of resources. Cfjntral staff C15 $ allJcated on the basis of time spent. and deprncr4tion ¢hargè$ allc<al•d on th• portvJn of the asset's use. EndrtUre on raising funds indudes all 8xpanditur• In¢urr•d by ihe Charty to raise funds for its chanlable purposes and Includes costs of all fvndrai$iftg ttvtrnls and nOTrCharilab trading. Expendrture on chantablè 9¢tNrtl 1$ in¢urre(l on directty underting the activilm which further th• Charitls c4'•¢tiV•8. a$ any aMoCial support CO8t8. l expenditurt 58 Indu$ive ol Ie¢0¥18 VAT. 2.6 Gov•mrn•nt grants Gov•mm•nt grants 8r• r•wJnts•d in lh• Statement of Financial AdNitios in th• per in which th•y ar• rK•Nabl•. 2.6 Intornfyt r•¢ol¥ab Interest on funds held on deposrt is indud•d wh¢n re¢*val)10 and the amount can be measured rdiabty by the Charity, this 18 nIymty upon n¢tic of the interest p8id OT Payab by thg inslrtution with whom the frJnd$ are deposiled. 2.7 Tangible fix•d a•s•ts and d•pr•clallon Tangible fixed assets are Stat at CC6t l•s$ x¢umuWod dowrtialM)n and any xcumulaled irnpaimient losses. All costs Incurred to bnng a tangible fi¥&J agsel Into its intended working condition should b• included in the mea6urement of COBI. Depreciation is charged so as to albcaie the cost of tangible fix•d 888Ot8 less their ffj8idual value over their estimaled usefvl INes. usin9 Iht straht-1lne methcd. Depreciation is prov¥J8d on the foMtyM"ry basi8'. Freehokj propety Fixtures and frttings 2% StraNJhl lina 20% StraKJht line 2.8 Investmonts F a$$et Invo$tments aro a form of financial instrum•nt and aro inth.alty rg¢ognised al their transaction cost and 5ubsequentty measured at fair value at the Balance Sheet date. unless the value cannot be measured reliabty In which case rt is measuFed * ¢tsst less impaimRnl. Investment gains and losses, whether aliSed or unrealised, are cornn and presented as 'GainsllLossesl on IeStmonts. in the Stst¢ment ol FInar•1 Acbwties. Paga 12
YMGYRCH DIOGELU CYMRU WLEDIG CAmPGN FOR THE PROTECTION OF RURAL WALES NOTES TO THE HNANCIAL STATEmE1s FOR THE YEAR ENDED 31 DECEM8ER 2025 Accountlno poll¢l¥s l¢ontlnuedl 2.9 Stocks Stocks are valued al the Icwer of cost and net realisable value after moking due allowgn¢& lor ¢4)solete arnd SIv•rVing sto¢ks. 2.10 D•btors Trad• and oth•r d•blor# ar• r•wni#•d at tho 8•tthm•nl amount aft•r any trad• diKount off•r•d. Prèpayments valued al the amount prepahl net ol any trade discounts d(. 2.11 Cash at bank and In hand Cash al bank and In hantj in¢lLvJe8 C8sh and 8hort4ern htghly Imjuid investments wlh a Short matunty ol th month$ or1&8$ trn the date ol acquisrtion or opentng of th8 deposit or similar account. 2.12 Ll•bllitle• and pfo¥lslo Liabilrts and provisions are r•cognwd th8r• 1$ on oblwn al th• B8lan¢• Sho01 date as resutt ol a past event, rt 1$ probable thai a transler ol econ¢ynic benefit will be required In 6ettlemenl, and th8 amount of th¥ 80tt1omenl can be estimated reliabty. Liatyilrtie$ are recognised at the amount that ihe Charity 8nlicipat88 il pay lo settlo th• d•bt or th• amount rt tt#s recMd as advancad payYn•nts for lh• g¢)od$ or rt must provid•. 2.13 Flnancjal Instrum•nts The Charity onty h¥$ finanual as15 and financial liabilitieB of a kind that qualify as basic financial instrum•nls. Bas Iinancial instruments we Inrt1ty recognised at transaction valw and subsequent m*a$ured at th•ir lI18ment value. 2.14 Penglong Th• Chanty opaiates a defined contrUt)n pension scheme and the pens charge represents th8 amounts payabje by the Charity to the fund in respect ol the year. P•3e 13
YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES NOTES TO THE FINANCIAL STATEMENT5 FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng pollcl•s Icontlnu•dl 2.15 Fund accountSng General funds are unr•stted funds whh are availab for use al the discretion of the Tru6te?5 in fvrtherance ol the general obie¢tNes of the Chanty and whKh ha¥e not beèn designated for other purposè8. OesvJnaled fvnds comprise unregtncted fijnds that have been sel 88ide by the Tru$t¢es for p8rti¢ular purposes. The aim and usa of du¥nat&Y ftind ty set out in tho note• to thts fin¥n¢io1 stslements. R•stricted lund8 are funds ¥r• to btr used K) x¢ord•n¢e ¥h $CC trtiOnS wnposed by donor5 or which have been rai5&J by the Charty lor partKul•r purpo$•s. The costs of raising and adminislenng such lunds ale charged against the fund. The aim and use ol each rtrstri¢t¢d fund is $81 Crt in th• It•S to th• financial statmnts. Inw$bn•nt wume, gains and h)58•s alkK*•d to th• appropri)t• fvnd. EndMn•nl lunds are funds. Ihtr caprtd ol whth must be m•ntain•d. Incom• from donatlons and l•gacl•8 RMtrl¢t•d Unr•stri¢t•d lund8 lunds 2025 2025 Total funds 2025 Tolal funds 2024 Oonation8 L&gacie8 Granls Government granls SubKripD"ons 93,220 28.089 49.374 121,309 49,374 3,000 108,634 55. 154 9, I¥ 16,803 15.136 16.136 Total 2025 93 220 95 599 188,819 790.341 Total 2024 88.076 102.265 190,341 Page 14
YMGYRCH OIOGELU CYMRU YILEDIG CAMPAIGM FOR THE PROTECTION OF RUIIALWALES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 310ECEMBER 2026 Fundraislng incom• Unmtrlct•d fund• 202S Tts1 fund• 2025 To181 ftinds 2024 Bw¢h•s lundr•i$ing Sale of goods Fundreis¢ng events Lrfe mombership 1.815 1.01S 1.992 2.065 650 450 Total 202S 2.672 2.672 5,316 In¥Mkn•n¢ Incomo Unf•Strlct•d fund• 2026 Totil fund• 202S Total lunds 2024 Ront Int•r•st r•c•N•b nvostrrnnt incomo 3,120 14,398 I,8 3,120 14.396 3. 120 14.456 74 18.524 18.524 18.4 Pag• 15
YPAGYRCH OIOGELU CYIIRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 Exp•ndltur• on ralslng lund• Costs ot rnhlng voluntary Incom• Unrn•trkl•d funds 2026 Total fund• 202J Tol rund$ 2024 Publicity & •xhibth'on¥ Fundr•ising •nts S81e ol 90¢48 929 •29 636 1, 127 2,492 627 $27 T¢)ts11035 1.556 1.556 4,257 An•ly•l• of •xp•ndltur• on ¢h•rtl•bl• •ctlvlth# Summ•ry by fvnd typ• R••trlct•d UnrnBtrlct•d lund• lund• 2Q26 2026 Total 202S 2024 Ch•rit#bk• #clivitk 81.303 12?.278 20J.879 149.201 Total 2tr24 14.430 134, 771 149.201 Pago 16
YMGYRCH DIOGELU CYIWIU YILEOIO CAMPAJGN FOR THE PROTECTION OF RURAL WALES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAA ENOED 31 DECEMBER 202 An•ly8h of •xpendltur• by xtFvlll•8 Acllvttl und•rt•k•n dlroctty 2026 3upport cost8 2025 Totsl fund• 2025 Tol funds 2024 Charitabk* •ctivrti 110.012 93.567 203.079 149.201 Tet812024 67, 184 82,017 149.201 Analy•l• of dlr•ct co•i• T+)t•l fund• 2026 Total fijnds 2024 •ctl¥hl 2026 Sl•ff Msts Tr•v•l, hlning 4nd lu1•tonc• Consuhancy Rural Wales Aw•rd8 Onlinè giving lee8 Rur•l W#l•s mayzine lts Appal •xpenditure IGY••n Generat & Nant Mithll 18,875 11.875 45,080 1,487 7,580 144 917 4,984 992 5,725 720 934 5,077 77.888 5,726 720 934 5.077 Tl.688 110,012 110,012 67. 184 Page 17
YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDÉD 31 DECEMBER 2025 Anafy$ls of •xpendltur• ty actlvrtles Icontlnu•dl Anatysis of support costs Total fund• 2025 Total lunds 2024 tivitie 2025 Slaff Ct8 Depre¢Kgtn Premises expon8e8 off0 costs Meetings and Conferen1 Bank. audit and attountsn¢y Sundry expen868 Con$uttancy 8rAn¢h m•&ting* Branch l HQ support Social m•di8 costs 18,875 18.876 19,974 908 4,589 12.536 276 4,589 12.536 276 4.309 12.280 5.338 1.065 33,389 6,224 11.660 714 3,577 5, 709 1,334 885 30.998 12,280 5,338 1,(65 33,389 93 567 93,587 82,017 Indep•nd•nt •xamln•e• r•mun•ratlon 2025 2024 Faes payable to th• Charit16 independent examin8[ for the Ind8JenI examination of the Charty's annual accounls 3,S18 3,228 10. Stsff ¢ts 2025 2024 Wages and salaiies Social s8cunty costs Contributh'on lo defined e0ntnbUtn pen¥ion schemes 60.221 2. 798 2.635 1,750 37.750 65.054 Page 18
YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES NOTES TO THE FINAhlCIAL STATEMENTS FOR THE YEAR ENDED 31 OECEM8ER 202$ 10. Staff costs Icontlnuo(11 The avwag• number of ForscA)s by the Chty during the year w•$ as folkhvB.' 2025 No. 2024 No. Average omploye•s No •mploy•• Mc•N8d remuntrutn omounting to mor than t60,000 in wi. The hKJh•s1 paid empW dunng the year r8¢0iv•d reMuner•th 01 £37.75012024'. £37,750) Including gross pay and empbyefs pension ¢tn"butS. 11. Truste. r•mtrn•rttlon and •xp•n¥ Durin9 the r, no Trust$ any W•mur¥t or other ben8fi1$ (2024- £NIU. Dufing the year ended 31 December 2025, •xp8nse8 IIhng ri51 w•r• reimburB8d or paJ dir¥ctly lo I to 1 Tru$tee12024- £34610 l Tnisleel. 12. Tanglble fixod 4¥s•ts Frwhold Flxtum •nd prop•rty flttlng$ Total Cost or valuatlon Al 1 January 2025 40.041 81,74B 121,789 Al 31 D•c•mb•r 2025 40,041 81,748 121,789 Dtrprnclatlon At 1 January 2025 Charge for the year 19224 81,634 107 100,768 Al 31 Decemr 2025 20,025 81,641 101,668 Net book ¥alu• At 31 Decémber 2025 20.018 107 20,123 At 31 IkeMber2k4 20.817 214 21.037 Page 19
YklGYRCH OIOGELU CYMRU WLEDIG cAmPGN FOR THE PROTECTION OF RURAL WALES NOTES TO ThE FINANCIAL STATEMENTS FOR THE YEAR ENDED 310ECEMBER 2026 13. Flx•d us•t Inv•stmts Oth•r Ilxod 11••Ot Inv••tm•nt• Cost Of Yaluatlon Al 1 January 2025 Addrtioni R•valualti)i 33.640 476 At 31 D•c•mb•r 2¢r26 34,678 N•t book v•lu• At 31 D•c•mb•r 2025 34,678 Al 31 D•tsmiw2024 33,640 14. Sto¢k• 2026 20241 FSni8hfra qotrji and goodi for r•Mh) 3.724 3.32T 16. O•lAorn 2025 2024 Du• wlthlTr on• y••r Pr•paym•nts and irK¢wn• Grnrrts vK•iv*>l• J.SS3 4, 143 3.SS3 10,643 Page 20
YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2028 16. Cr•dltorn: Amounts falllng du• wlthln *)n• ymr 2025 2024 Othor taxati •rwJ social ¥Kurity Accruali and do1•r) inc(Th• 11,013 11,816 7.457 17. Cr•dltorn: Amounts 1110 du• •ft•r morn than on• ymr 2026 2024 2,650 Includ•d whhin the amwnt iy £950 whkh li to b• du• •ft•r 5 y1512024". £1.0501. Ptye 21
YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED J1 DECEMBER 2026 statemfjnt ol fvnds Statement of funds- curr•nt y•ar 8alan¢e )t 31 Dgcofflbor 2026 Bolan¢• •t I January 2025 Income Trnnsforn Inlout Galn•l ILos¥•sl Expendlture Unr•strl¢t•d fund• D•slgnat•d lunds Flintshir• & BTe¢knck Funds An9 Cèemarfon Cered1grt Convry Cwd 221 221 324 6,835 3,012 4.076 1.167 fj,989 2,221 13201 15121 12,7501 1871 5.270 911 4.088 1.376 5,$98 2.207 1,OTI 1,794 76 3.057 371 Monmoulhshire Mongomery¥hire Newport & Valleys Pembrce8hir8 8recon & R¥dnor West Glanoryan MerrKJnnydd & South Glamorgan Camiarthenshire 1.476 14 6.527 622 135 15571 6,105 622 3.817 1.482 3.611 12,4401 4,488 1,477 3.611 Isi 6,994 1.676 1,678 44.738 7.681 18,3301 3,734 47.818 G•n•ral fun General Funds 308A42 109.114 1115.$021 15,0371 297,017 Total Unrnstdct•d funds 363.180 116.795 1123.832 11.3031 344,835 Page 22
YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Statement of funds Icontinuedl Balance at 31 D$cemb•r 2025 Balan¢• at I January 202S Income Tran$f•rs Inlout Galnsl ILo$$•$l ExndIture EndoNnent funds Caernarfonshire Branch 29.781 468 30.249 R•strlctsd lund$ Cfvryd Branch Project NDF Appeal Nanl Milhil appeal Brecon & Radnor Nanl 2,312 3,068 13.6151 1.303 3.068 50,254 6,21S 66,469 21,080 {6,8421 14.238 Green Generation Legal Challenge 87,005 {70.8461 16.159 76,714 93,220 {81,3031 1,303 89.934 Totsl of funds 459.675 210.015 1205.1351 463 465.018 Designated funds - the movement from the various individual branches. EndoNnent funds - the endowed funds belong to the Caemarfon branch. Restricted funds- -The Cl Branch project is a fvnded project lo support the Clywd Branch and lo raige activity in that particular area of Wales. -The NDF Appeal lund relates lo moneys raised to respond to the Welsh Govemmenl's draft National Development Framework. The Nant Mthil appeal and Brecon & Radnor Nant Mithil ftjnds hold money relating to the proposed Nant Mithil energy park and to support the costs associated tti opposing the proposed scheme. -The Green Gen Legal Challenge relates lo funds received to support High Court proceedings against Green GEN Cymru over improper surveying procedures. Page 23
YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Statement of funds Icontinuedl Statsment of funds - prior year BalaffTrc8 al l January 2024 Balance al 31 December 2024 Transfers in/out Gainsl (Losses) Income Expenditure Unrostrl¢tsd funds Dosignatsd funds Flintshire & Breckngck Funds Anglesey Caemarfon Ceredigion Conwy 221 221 337 338 5.090 789 4,010 1.554 6,095 2, 190 1,272 122 {454) (638? 5,270 911 4,088 1,376 5,598 2,207 92 (15) (778) (1,365) Cd Monmouthshire Mongomeryshire Newport & Valleys Pembrokeshire Brecon & Radnor Wesl Glamorgan Merrionnydd Mid & South Glamorgan Camiarthenshire 872 17 (4) 5.251 622 1.396 (120) 6,52T 622 7,851 2.204 3,611 88 (5,043) 927 (T16) 3,817 1,482 3,611 (6? 6,994 1,676 6,994 1,676 48,495 3,859 (7.055) (555) (6) 44, 738 Gan8ral funds General Funds 317,688 122, 772 (131,973) 555 308,442 Totsl Unrestri¢tsd funds 366, 183 126.031 (139,028) (6) 353, 180 Page 24
YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Statement of funds Icontinuedl Balance at 1 January 2024 Balance al 31 December 2024 Transfe in/out Gain (Losses) Incom8 Exp8nditu EndoNnent funds Caernarfonshire Branch 29,661 120 29, 781 R•strlctsd lund$ Cfvryd Branch Project NDF Appeal Nanl Milhil appeal Brecon & Radnor Nanl 9, 750 (7,438) 2,312 3,068 3,068 57,246 (6.992) 50,254 21,080 21,080 3,068 88,076 (14,430) 76, 714 Total of fund• 398,912 214, 707 (153.458) 774 459,675 19. Analysls of net a$8•ts bet*wn lund$ Analysls of not assèts bgt¥wen funds- currnnt year End01ent Restricted Unrestricted funds funds funds 2025 2025 2025 Total fund$ 2025 Tangible fixed assets Fixed asset investments Current assets Creditors due vmhin one year Creditor5 due in more than one year 20,123 4,329 334,849 {11,8161 12,650) 20,123 34.578 424.783 111.8161 12.6501 30.249 89.934 Total 30,249 89,934 344.835 46S,018 Page 25
YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 19. Analysis of net assets betwren funds (continued) Analysls of not assets tWn lunds- prlor y•ar EndOwnt Restrlcled Unrestncted funds funds funds 2024 2024 2024 Total funds 2024 Tangible fixed assets Fixed asset investments Current assety Creditors due wrthin one year Creditors due in more than one year 21,031 3,859 338,397 (7.457) (2,650) 21,031 33,640 415,117 (7,457? (2,650) 29. 781 76, 714 Totsl 29. T87 76. T74 353. 780 459.675 20. Pen$lon ¢ommltments The Charity operates a defined contributions pension scheme. The assets of the scheme are held seperately Irom those of the Charity in an independentty administered fund. The pension cost charge respresenls contributions payable by the company to the fund and amounted to £1,75012024.. £3,635>. 21. R8lat8d party transactlons The Chanty has not entered into any related party transath.on during the year, nor are there any outstanding balances owng beeen ielaled parties and the Charity al 31 December 2025. Page 26