Ch•rfty numb•r. 239899 YDCW Elu*eN 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 Prv*ecfing 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 FIn￿ellI 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 Pen*W Wilham8. V*e 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 nUrn￿r 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.. or98n￿8 Co￿erted action lo secure th* prote¢titsn of the landscape and •nvironm•nt of lh• Count￿￿￿e ol WaK89 recognisin9 th* inportan¢o of Its communrties and cutture. Act as a $our¢• of advke and infomwtion in rospad of the Pf¢lectKin and enhancernent of Wel8h landscap•s and Coun1￿ide. To al￿$￿. lom and edwate opin￿. b. Th• maln a¢tfvltlM carrl•d out by th• Charlty Our aCtIwt￿ •r• Ur￿*rtak*n by the volunt••rs in Ouf bfan¢h•8 thrt>ughout Wales and r*nlrally 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 Wa￿S 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 thro￿dh d￿a￿ed 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 reqU1￿ment for new building$ with a lund8d prc#3ramme lor the retrofft of suitab19 extyling buiklings c. Th• Charlty Commls*lon'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, nat￿nallY and through our branches. CPRW has continued to r¢$pond lo a $wnrfic8rn1 number of consultations. We aCknOw￿dge the tremendous effort whth our branches and k&y Individuals make to this process. In partKular. b￿aUse of r¥Jr linwted staff r*sourt•s. ACtfvlt1￿ Ind •chltrv•m•nt8 durlng th• y••r In¢lud•: S•n•dd El￿tIOn 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 q￿5110￿ and answei session IdI￿ed 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 ￿n￿ronMental impacts Nat￿nal 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, I￿all￿n$. cap¥al￿. and timings. NESO work a broad ronge ol 8tak•hold•rs. including industry experts and governrnenl Support for Rur•l Llf• and Communhl•s We continua to campaign to Save ￿enrtieS. Such a5 schoolB, post offic8s and bus s•rwc8S to prot￿1 rural coMmunrtK8s. We have run best kept village and &nenity *ards to encourage best practice, with an emphasis on ¢ommunity cohesion. The Best Kept Rural 8u$ St¢)p Award was introduced by CPRW in 2025 10 highlight thal pride aTrd ￿ativty In rural communit*s. Entries were judged on seven cnleria, including visual appeal. communrty Invo￿e￿6nt, 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 Muc￿0Ved 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 ￿lMt*S which pre￿￿J• 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 deVelO￿ent cc4mpany ¢btained planning pemiission for a leisur8 WI1￿8 of 500 cabin$. Th¥ building of the Iw5ure village will r￿uIr& 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 Natlonal Park Wa continue lo support the pmposal for the establishment of the North East Wales NaIK)n￿ Pa￿, which would be the first designation lor a nèw national paik in wa￿ fof ovor 60 years. Page 4 YMGYRCH DIOGELU CYMRU WLEOIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Achlevomonts and p•rforn￿ne• 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 p￿￿nted in a tim8ly mannar. Du• to this coMaborativ& approach, it 18 often dfftutt to thntfy succ￿ $tryi*s which are entiroty to iugt our ¢)wn 8ffort$. Thew 8r• c￿$11&TObIe bonefits lo ol pr(lecting the Vldsh country￿8 from either Sn8ppTopriat development or proposed developm8nl that can De modrfiad lo minirnise adv8rse Impacts. Vve aclNety encourage anybody concerned wrth an Issue that affects the countrysid• to have their say and to take their part in the planning process. During th• year. nat¥)nal￿ and ￿)¢01￿ IhTOUgh our bran¢he$. CPRW has conlinuad to r•spond lo a significant number of ¢on$urt*ws. W• ackn￿* th• tr•mendou$ •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 sUp￿￿er5 of our Chanty we ar? deepty 9rateful for their support. c. Inv•stm•nt pollcy and p•rfornMnc• Due to the conlinuing Unp￿d￿￿'Ity of th• mark•ls. and cmjr pot•nts91 short t•m n•ed to a¢c•$$ to liquid fund8, th8 rogaN8$ continuo to be held by H¥ad offi￿ a6 Cash. Th•y af• inv•8led with CCL4 who pay a higher rnto of ints￿l than HvJh Street banks. Fln•n¢lal rovl•w a, Flnanclal poslllon Tha Charity is d8pondonl on continuin9 1•9a¢i•s io supwt th• ¢urr•nt l•vd of act￿ty inio th• fvlur•. Th• trusttas arn a￿ayS awarè of the need lo redu¢e ewdrture Iwb a b.mely rn3nner rf the level of lundirfj reduces. Although the charty fecewes more pTedthb￿ income from SubscAipt￿nB and wular donations, this is not sufficient lo cover all costs. Despite this, the curyent finonckgl positi¢)n is Acc•ptablt and enobles us to plan • knl of •ctNty for ot1*8St th• next threè years. Whèth8f this can Continue beyond three yoars depends on the levol ol future legacies we reGeive. The charrty r￿eNed Wy Incorre of £49k in the yeaf12024". t55kl. Vve are fortunale in recet¥ing a substantial increas8 in donations this y8ar of £121k12024". £109kl. This primarily flects the raised concoms ovw th• substantial incr•ase in proposed wind fam devdopments acro$$ 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 Incr￿ne We are relonl on ￿acY income to be able lo operate at an effective level of activity. HO￿ver, 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$t80s ¢onsider thal maintainirrfJ r￿1Ve8 that cover tha folkm.ng Ihw years of net C08ts lanticipaled cost$ le¥3 recurring Incornel is a reasonabl& poI￿Y Th• ¢harrty Is very dependent on a sufficient l&v¥l of Staffing. ènd rt 16 bmportanl lo wowde feaaonabla ¢trt¥inty of wnpk*yment. 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 c￿Paign lor Ihe Prcrt•th'on of Ru(41 wal￿ 1$ o register￿ ¢harty, number 239899. and 1$ w)$tiluled under a Trugt deed. b. M•thod• of appolnlm•nt ¢1 •l•ctlon of Tr￿1• New Irustee8 are 8le¢t•d by m4orty vote of Iha Nalional EXOCUt￿ Comm￿•6 INECI. M•mb*r* *tho &erve on the NEC fjr¥ •x-offKio tru8tees of the chwity. c. Futur• •tructur• The Charity registerad a ¢￿anY limrted by guarantee Ivth tharrtaJl• status) In 2022. The intention beiw to Iransfer ol the charity'$ 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¥co￿Orate 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 sts*m•nts In 8¢x¥ythnc8 appllcablts Iw Unrt*d Ki@un AccOw￿n0 Sw*JorfA knple4J knxwnung Th• aptitotye to fft Er¥di•ThY & Wg4e8 the Tr￿ lo praparB flnandal itolgmants I th final￿181 swr whkh arkl Wr vw ￿ ltrh? stots of thir¥ d Ih• Charty and cé its inoJmlrvJ llnanraal Slat￿ents. th• to.. ob6eNe the methcxts and ￿napleS ofihe Ch•iUe6 SORP IFRS I￿ rnako judgmonl$ 8rvJ •sbmite• thal Jre re9￿bI* ¥tate whether applic4tyo UK A¢￿AInty'￿ Sland•th IFRS 1021 h•¥9 been frAkn*•d. w￿1¢11 ty? wy mal•tsl depa￿10$ di￿109•d ar*1 ￿zIn*j In th• finafid￿ glatsrn pryre thè Iln8ndal siahment• on th• gryr#J 1￿CeM unlDw rt Lry Irwp¢wopM" lo to w••unw> Ihal th# ChArtty ¢)yllrw In ￿. The Tr￿1005 are ￿p￿ible for keeping •*uaio r￿)rdI that srn io 8hThv and •xplaln C*8rfty8 tr8nMcl*(fft •rwrAry al Jny Iwn• Ihe FO*thJn of the Chartty enubkg thom to orwr¢ Ihgt the fln3wal *a1omgnts o)rn￿Y *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••8￿1￿• thp¥ forth• rrn*nUoTr and delethn ol frwj and olhgr 1rr9g￿lrtO• AP￿￿d oltr* of Iho bojrtl rfTnth•8 •gwJ on th8lrt4h￿bY. 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• Prote￿10￿ 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 resp￿sth 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 8*ctstsn 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 8xaminat￿n. I confirm Ihal no matters ¢c*me to my atttsnkn'on in connect￿n wth th• examination giving m• c8¥se lo bts1￿¥• that in any mat¥rial re$p•¢t' a¢￿unting records warn not in respecl oflhe Charty as r•quired by 130 of th• 2011 Acl., or the aC￿UnIS do not a¢¢ord Ih08e T￿Ord8'. or th• ac¢ounts do nol compty wth the #p￿1¢?bre requirements Con￿MIng th• lom and conlonl of accounts Set out in the Chant￿5 IA¢¢ounl$ and Reportsl Regulations 2008 olh•r than any requiremenl that the wxounts givg a Iwe and lairf WWI is not a matter ￿nS￿ored 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 und*rslanding of the accounts lo b8 r•gch•d. This r•port 1$ m•d• so￿ty io the Charitrfs Trust•8s. 88 a btrjy. in accDrdance wlh Port 4 of the Chadti88 {AcC￿NtS and Reports) Regulat￿nS 2Tr)8 My work has been undertaken so thal I might stale to the Charity'5 Trustee6 those mallers l am r￿uIr￿ 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 lo￿ard 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￿￿ AGtiVit￿5 inG1￿JeS all gains atxj *)s8es in Ihe year. The notes on pages 11 to 26 frJm part of Ihese fingrKial $tatemerts. P*J9 9 YMGYRCM DIOGELU CYMRU WLEDIG CAMP*KN 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 I1￿11111•¥ 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￿¢w￿￿nI fvrnJ5 Rwlrtlwd Atnd& unr•$1rt￿￿ fvr*Js 29,781 74714 363, 14W) 89.9a4 18 Total fvndl 011 459,675 Jonathan Colchmtw Ch8imi•n D8ts'. 13 &TI Page 10 YMGYRCH DIOGELU CYMRU WLEDIG CAMPAIGN FOR THE PROTECTION OF RURAL WALES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2028 General inlormatlon Ymgyrch Cymw Campa*an for th• Prnt8ct￿ of RurJ Walos is a r8gist8r¢d ¢hanty. Charity number 239899. The membets of the Charity ¥fft Ihe tru$t¢es named on p•gg 1 tsf the8e accounts. Accountlng pollelés 2.1 B￿1¥ of preparatlon of flnanclal stat•ffl•nts The financial statements have been pr8par•d In K¢ordan¢e the ch8n￿3 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 appl￿10 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 li0￿1rtie$ are inihally rewnis¢d at hi$ton¢al cost or transaction vau• unbs$ oth¢pMw $lat¢d In th• r•lev•nt ￿cOuntIng policy. 2.2 Golng ¢onc•m After making enquiros. tho Tru8(ees have a roasona)￿ expectation that th& Charity has ad•quat• resources to continue in op8ral10n￿ ex13￿nCe for th¥ fores￿ble fuluro. The Charity Ihgrefore onlinu8$ to adopt th• 9oin9 ¢on¢¢m basis in prnparing rts financial $talemenl$. 2.3 In¢om• AJI incomè ig recognised once lh• Chaiity h8¥ *ni￿o￿t to th• inwn¥, rt 1$ probabl• that tho income w¢ll be received and the alr￿n1 of Inc4Th ra￿1V8b1e Can b• m*a$ur•d r¢liabfy. EvK18nca of Ontrtlemfjnt to a le9a¢y èxr$ts when ihe Charty has suffK*nl evidence that a gift has been left to them Ilhrvugh kno￿edge 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 reCogni￿d Wh￿ rt is proboblè that it will be r8e•iv•d a41d the lair value of tha amount rec•lvab￿. whth will g￿OrallY ￿ 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 r￿￿ed. 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 ecor￿MIC beneffts wll be r8quirad in sattlamont and the amount ol the obligat￿n 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 inVo￿ed 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 C￿15 $￿ allJcated on the basis of time spent. and deprncr4tion ¢hargè$ allcl• 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 ￿111￿0 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 y￿1512024". £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¢knc*k Funds An9￿ Cèemarfon Cered1g￿rt 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 Pembrc*e8hir8 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$$•$l Ex￿ndIture EndoN￿nent funds Caernarfonshire Branch 29.781 468 30.249 R•strlctsd lund$ 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. EndoN￿nent 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) C￿d 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 EndoN￿nent 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 End01￿￿ent 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 ￿tW￿n lunds- prlor y•ar EndOwn￿￿t 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 be￿een ielaled parties and the Charity al 31 December 2025. Page 26