Ffestiniog Communlty Association
TIA Canolfan Gymdeithasol Bro Ffestiniog
Report of the Trustees and unauditsd flnancial statements
For the year ended 31 Mar¢h 2025
Reglstered Charlty Number: 502456

Ffestlnlog Communlty A880ciatlon
TIA Canolfan Gymdeltha801 Bro Ffestlnlog
Contents
Page
Legal and adminlstr8tive infomiatton
Report ofthe Trustees
Report of the Independent Examiner
Statement of Flnanclal Acttvitie8
Balance Sheet
Nol68 to the flnan¢lal statements

Ffestlnlog Communtty Association
TIA Canolfan Gymdeithasol Bro Ffe3tiniog
Legal and admlnlstrative infomiatlon
Registered Charlty Number. 502456
Tru8te
Robert GI￿ Danie18
Ann MeiTiona Coxon
Geraint Wyn Parry
Prfnolpal addres8
Canolfan Gymdeithasol Bro Ffestiniog
Ffordd Wynne
Blaenau Ffestiniog
Gwynedd
LL413UF
Independent Examlner
D E Thomas
J Uywelyn Hughes & Co
Chartered Accountsnts
Ty'r Bont
Llanrnst
LL26 OEY

Ffestiniog Community Association
TIA C8nolfan Gymdeithasol Bro Ffestinlog
Report of the trustetss for the year endod 31 March 2025
The Irustee8 present their r8POrt with the financial statements of the charity for th8 year ended 31 March 2025. The trustees
have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practi¢e applicabl8 to
chariti8s preparing their accounts in a¢cordanee with the Finandal Reporting Standard applicable in the UK and R8public of
Ir81and (FRS 102) (Effective 1 January 2015).
Constitution and objects
The Charity is govemed by the revtsed constitution of 7 October 2002 and aims to provide a servic8 to the community in the
urban district of Ffestiniog and the neighbouihood.
Summary of main aGtivilles
The centre provides facillti8s for edu(xtion. training, arts, culture, sport and recreatlDn for people of all ages wlthin the
community.
Publlc benefit
The trust8es confirm that they have complled wtth their duties as set out in Sectlon 17(5) of th8 2011 Charilles Act to hav8
due regard to the Charlty Commisslon's general guidance on public benefft.
Financlal Revlew
The charty's total fund balanGe at the financlal year end was £98.065 {2024.' £78,206)
The majority of the charlty's income came from Ihe hire of rooms for the public's benefit and contributions received from
other voluntary groups towards premises costs.
Statenwnl of Tru$tees R88ponslbilities
The trustee5 are responsible for pr8P8ring the Report of the Trustee5 and the financial statement8 in accordance with
appli¢able law and United Kingdom Accounling Standards (United KingdoTn Generally Accepted Accounting Praclrce).
The law applicable to Gharities in England and Vvales, the Chartties Act 2011, Charity (Acmunts and Reports) Regulations
2008 and the provisionè of the trust deed requires the trustees to prepare financial statements for each financial year which
glve a true and fair view of the state of affairs of the charity and of the incoming resources and appll¢atlon of resources,
including the income and expenditure, of the charity for that period. In preparing those fin8nrial statements, the trustees are
required to
select suitable accounting polioes and then apply them consistenty,.
obseNe the methods and principles in the Charily SORP.,
make judgements and estimates that are reasonable and prudent-
prepare the financial stslements on the going concem basls unless rt 18 inappropriate to presume that the tharity will
continue in business.
The trustees are responsible for keeping proper accounting records which disclose wtth reasonable accuracy at any time
the financial P08ition of the charity and to enable them to ensure that the financial statements o)mply wtth the Charities Act
2011, the Charity (Acccknnts and Reports) Regulations 2008 arKI the provisions of the trust deed. They are also responsible
for saf8guardlng the as
and other Irregulartties.
ets of the charity and hence for tsking reasonable steps for th8 prevention and detecaion of fraud
1811212025
Approved byorderofthe ljoard oftrustees on........................,......................and signed on its behalfby:
Robert Glyn Daniels

Ffestiniog Community Assoclatlon
TIA ¢anolfan Gymdeithasol Bro Ffestiniog
Independent examiner's réport to the truste88 of
Ffestlnlog Comrnunlty Association
TIA Canolfan Gyffldoltha$ol Bro Ff88tiniog
I report to the truslees on my examlnatlon of the accounts of the abov8 charity rthe Trusf,) for the year end8d 31 Marrh
2025.
Responsibiltties and basls of report
As the char5ty's trustees you are responsible for the preparation of the accounts in attordano with the requirements of the
Charities Act 2011 ('the ACV).
I report In respect of my examination of the Trust's accounts carried out under sectlon 145 of the Act and in carrying out my
examination I have followed all applicable Dlrections given by the Charity Cc>mmi6sion under sectlon 145(5) (b) of the Act.
Independent &xamlneVg Statement
I hav8 completed my examinatlon. I confirm th8t no material matters have come to my attention In connection with the
examination giving me cause to believe that in any material respect..
1. the accounting records were not kept in accordance with sedlon 130 of the Charitles Act; or
2. the accounts did not accord with th¢)8e records," or
3. the accounts did not comply with the applicable requir&ments cOn￿rning the fonn and content of a￿OUnts set out in the
Charities {Accounls an¢ Reports) Regulations 2008 other than any requirement that the accounts glve a twe and fair view
which is not a matter considered as part of an Independent examination.
I confimi that there are'no other matlers to whl¢h your attention should be drawn to enable a proper Understhr￿ing of the
accounts lo be reach8d.
D E Thomas
J Llywelyn Hughes & Co
Charter8d Accountants
Ty'r Bont
Uanrwst
LL26 OEY

Ffe8tinlog Community A$soclation
TIA Canolfan GymdeithaÈol Bro Ffestlnlog
Stqtement of Flnanclal A¢llvlile8 (Ineludlng In¢omo and Expenditurn Account)
for tha ygar ended 31 March 2025
Unrestrlcted
Funds
Restrlcted
Funds
Noteg
Total
2025
Totsl
2024
Income and Endowments
Charitable actlvities
Investment Income
83,175
1.313
130.583
213,758
1,313
87,853
Total Incomlng resources
84,488
130,583
215,071
68.517
Expendilure
Charitable ectivitles
66,9
128,216
195,212
71,508
Total rn$our¢e8 exponded
66,998
128,216
195,212
71,508
Net Incomellexpenditure)
Transfer8 be￿e¢n funds
17,492
776
2,367
(778)
19,859
p,g91)
Reconclllatlon of Funds
18,268
1,591
19,859
(2,991)
Total fund8 brought for•vard
78,206
78.208
81,197
Total funds C8rrl6d forward
96,474
1,591
98.065
78,206
Continulng OperationB
All incoming resovrce8 and resource8 expended derlve from continuing activllles.

Ff68tinlog Community As$o¢iatlon
TIA Canolfan Gymdeithasol Bro Ff6stiniog
Balance Sheet as at 31 March 2025
2025
2024
Notos
Tanglble Fixed A88ets
Current A8set8
Debtors and prepayments
Cash al bank and In hand
19,445
18,905
18,886
28,672
92,762
164,598
Credltors: amounts falling due
wlthln ong year
{14,1421
(105.295)
Net Curront A8setg
78,620
59,301
Total Assets leA8 Currenl Llabllltla¥
98,OPJ5
78.206
Net A888t•
10
98.085
78,206
Funds:
Unrestricted fund8
R88trided fund
96.474
1,591
78,206
Total fund9
98,065
78.206
1811212025
Approved bythe Trvgtees on,.........,.................................,.........and signed on its behalfby:
.Robert Glyn Daniels

Ffestiniog Community Asso¢iatlon
TIA Canolfan Gymdeithasol Bro Ffestiniog
Note8 to the financial ststements for the year ended 31 March 2025
1. Accounting pollcies
a) Ba81s of preparlng the flnan¢lal Statements
The financial stslements of Ihe charity. whlGh Is a public benefrt entity under FRS102, h8ve been prepared in
accordan￿ wlth th8 Charities SORP {FRS 102) 'Accounting and Reporting by Charitles: Slalement of Recommended
Practlce applicable to charities preparing their accounts in accordance ￿th the Finan¢lal Reporting Standard 8pplicabl8
In the UK and Republic of Ireland {FRS102) (effective 1 January 2015). the Financial Reporting Standard applicable in
the UK and Republlc of Ireland. and the Charftles Act 2011. The financlal statements have been prepared under the
historical cost convention.
b) Fund accountlng
Unrestricted fund6 are available for u8e gt the dlscretion of the trustees In further8nc& of the general objective8 of the
Charity.
Restricted fLrnds are subJected to restrictions on thelr expenditure imposed by the donor or when the fund8 are raised
for partlcular restrlcted purposes.
¢1 In¢omlng resourqes
All incoming resour.ces are included in the Statement of financial adivitie8 when the charity Is enlilled to the InGome and
th6 amount can beimeasured rellably.
d) Re80ufcs>S expend•d
Expenditure Is rocognised on an accrual basis as a liabllity Is incurred. Expgndlture Includes VAT which cannot be
covered. and 15 reported a8 part of the expenditure to whith it relate8.
e) Flxed assets
Fixed assets are 8tated at cost les3 accumulated depreclation. Depreclation 1$ provlded at rates calculated to wrlt? off
the cost of each asset over its expected useful life.
Equlpment- 20% 8traight-Ilne
2. Total R980urces Expended
Unrostrfcted
fund8
Charltabl6 actlvitlèo:
Restrfcted
funds
2025
Total
2024
Total
Meals for resident's Scheme
staff costs:
Wages and nAtional insurance
138
24
PremI8e8 ￿Sts.
Light and heat
Insurance8
Repair8 and maintenance
Rates and wat8r charges
Telephone and irfternet charges
Sundry
Llcences
Clbaning and corfsumable8
8,598
2,847
12,541
4,523
goo
165
165
8,598
2,847
139,681
4,523
900
165
185
20.080
2,607
9,384
3.477
127,140
427
707
159
Managemgnt and adminlstration
Postage and st8llon8ry
Adverti$ing
Training fees and courses
Accountancy
Legal and professional fees
Bank charges
1.110
1.110
22
168
1.752
141
830
168
1,752
141
79
1,680
78
588
Depreclallon:
Equipment
869
66,996
953
71,508
128,216
195.212

Ffestiniog Community Association
TIA Canolfan Gymdeithasol Bro Ffestlnlog
Notes to the financial ststements for the year ended 31 March 2025
Total Incoming rgsour¢es
2025
2024
Hire of rooms and soft play
Contrlbution8 towards costs
Refund utilities prevlous year
Refund of PRS levy previous year
Fundralsing events
Bank interesl
Grants retrived
53.365
10,596
9,500
214
1.000
1,313
50.275
15,126
2,452
4. Net income for the year
2025
2024
This is stated after Charglng..
Accountancy fees-, Independent examinallon
r Other services
Depreciation
480
1272
6,869
48D
1.200
5.953
Th8 trustees were. not reimbursed for any expen88s durfng the year {2024- Nil)
Staff costs and numbers
2025
2024
Salaries
24,500
23,138
138
No employee received emoluments of more than £60,OQL¥
The average number of employees was as follows:
2025
2024
Y Ganolfan Gymunedol staff
Taxation
The ch8ritable Is exempt from tax on tts charitable activities.
Debtop3
2025
2024
Debtors and prepaymenls

Ff8stlnlog Communlty A8soclatlon
TIA Canolfan Gymdeithasol Bro Ffestiniog
Notes to the financial 8tatoments for the year ended 31 March 2025
8. Tangible Fixed Assets
Equlpment
Total
Cost;
At 1 Aprll 2024
Addlllons
Disposals
31.561
7,409
{1,398)
31.561
7,409
(1.398)
At 31 March 2025
37
Depreciation:
At 1 Aprll 2024
Charge for year
Eliminated on dlsposal
At 31 March 2025
12.656
6.869
12,656
6,869
Net book values..
At 31 March 2025
At 31 March 2024
905
9. Credltor8: amounp falllng due wIthln one year
2025
2024
Other creditors and accruals
Deferred income
14,142
15,295
10. Analysi$ of Net Assets between Fund8
2025
Total
2024
Total
Unrestrlcted
Restrieted
Tangible fixed assets
Current assets
Curffnt liabilities
19,445
91.171
19.445
92,762
18,905
164.596
1.591
11. Movements In Funds
Incomlng
resour¢es
Re30uKes
expended
at 1.4.24
Transfer
at 31.3.25
Restricted funds
130.583
{128,216)
1776)
776
1,591
General fund
065