Charity YeEis¢ration number.. 503503
Llangain and District Memorial Hall
Annual Report and Financial Stat¢i)i¢nts
for the Ycar Ended 31 March 2025

Llangain and District Memorial Hall
Contents (continued)
Refercnce and Administrative Details
Trustees, Report
2to3
Independent Examinels Report
Stalement of Financial Activitics
Balance Sheet
Notes lo the Finat)cial Slatements
7t012

Llangain and District Memorial Hall
Reference and Administralive Details
Chairman
Mr W Gruffydd
Trustees
Mr W Gruffydd
R V Praet, Treasurer
G Aliman
B G Davies
Dr A M Delahunty
A Jones
L Jones
G Pejsak
503503
Chai'ity Registratlon Number
Prliielpal Office
Llangain aiid District Memorial Hall
School Road
Llangain
Carm￿then
SA33 SAE
Independent ExAmlner
LHP Audit
Llys Deri
Parc Pens3rn
Carn)arthen
SA312NF
Page I

Llangain and District Memorial Hall
Trustees, Report
The trustees present th¢ annual report logetlier with the financial statements of thc charity for the yeai. ended 31
March 2025.
Objectives And gc¢ivities
Objeels ftiid alli
Though the wording may be a little old fashioned Ilie objectives of The Charity as detailed in tlie Govei'ning
Document of O l June 1961 are as relevant loday as they were back in 1961 and in a¢¢ordan¢e wilh published
guidance 01) the Publftc Benefit requirements under the Charities Act 201
Promote the bcnefil of Ihc inhabitants of Llangain and District withoui distinction of sex, sexual orienlalion,
race or political, religious or other opinion, by associating together Ihe said inl)abitai)ts and the oihei. local
autliorities, voluntary and oilier organisations in a common effort to advance education and to provide facililies
in the intei'esls of social welfare for recreation aiid leisure lime occupation ivitl) the object of improving the
conditions of life for the said inhabitants.
Piiblic beiiefil
Tlie hall is ¢￿￿entlY used by the following groups and organisations on a regular basis..
Coinmiinity Cauncil, Post Office, 'Hwb' Coffee mornin£, Women's Inslitule, craft classes. School activities,
pilates, Short Mat Bowls CILib. fundrdising events, Child￿n'S parties, dance cl&s8es, Hall and Trustee Ineetings,
sports aiid recreation committee. The Memorial Hall is also used as a polling station al lii)ies of elcclions, both
general and local,
Annual income from normal usage wvers the daily running cots of the Hall - Heal, Liglil, Power, Cleaning, Fli'c
Precautions and insuyance and niinor iiiairblenance wilh a liiile surplus usually generated. Tlie Hall lias a veiy
niodest reserve.
The trustees confim) that they have complied with the requirements of section 17 of the Charilies Act 201 I to
have due regard to the public benefit guidance published by the Charity Comniission for England and Wales.
FingnclAI revleiv
Pollcjj on reserves
The Charity holds very modest reserves of £168,014 whs¢h the Trustees consider is entirely appropriate lo cover
any shoi't term aiid uiiexpected expendlture.
Pagc 2

Llangain and District Memorial Hall
Trustees, Report (continued)
Structure* governance And management
Naliire ofgovernlNg dociinieiit
The laiid on which the hall stands was Gifted io the Trustees of Llangain and Dis¢ri¢t Meinorial Hall (The
Charity) on 04 December 1956 by Tliomas Roberts, Battis, Llanybri.
Funds wei'e raised entirely by local public subscription and the Hall Was built in 1963 at a cost of £7,000. tl)e
liall was officially opened in 1964. The building was extended and refurbished in the late 1990s to include
limited access for Ihose with impaired niobilii>' thanks to a grant froiii the National Lotteries Charity Board and
othei. bcncfactors. In addition, Ihc Hall has a sound system grnnt aided by NLCB. An extension has been built to
store equipment for the Llangain Youth Club, and a new stage lighting system has been installed, thanks to gi'ant
assistance from Cam)arth¢nsliire County Council and the Arts Council of Wales respectively. Funding to re.sil¢
the Memorial plaque was made available fron) the Welsh Cliurch Fund.
The Governing Document dated 01 June 1961 and lodged witl? Ilje Charities Comii)ission details liow Tlie
Cliarity is conslituled.
The management committee of Tlie Charity are elected annually at the Annual General Meeting consisting,
wherever possible, of at least fifteen members. Twstees will be elecled from ihose present at the Annual General
Mecling of Thc Charity.
The Charity will also fron) time lo lime invite other local organisations to nominate representatives to join tlie
nianagement coiiiinittec.
The Cliarity may also co-opt members who may bring specific expertise lo the managenienl coinmittee
Succession planning is an iinportant aspect of any organisation and regrettably it has liis¢ori¢ally piDven di￿1¢￿11
to t¢ttrac¢ many new
and younger
n)en)bers of Ihe conimunity to become comiy)ittee Inei?ibers
Aiid by
default. Trustces. Followin8 extensive public consultsiion during and post-covid pandeniic, it is pleasing to iiote
reiiewed interest in The Cl)ariry.
The annual report was approved by the trustees ofthe charity on .
and si8ned oil its behalf by..
Mr W Givffydd
Chairinan and Irusl¢¢
Page 3

L12ngain and District Memorial Hall
Independent Examiner's Report to the trustees of LEangain and District Memorial Hall
I report to the trustees on my examination of the accounts of Llangain and District M¢morial Hall for the y&qr
ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of Llangain artd District Memorial Hall you are reswnsible for the preparation of tlie
accouiits in accordance with the requiremenis of the Charities Act 2011 ('the Act,).
I report in respect of ikny exaniination of the LlangaTli and District Men)orial Hall's accounts carried out under
section 145 of the 201 l Act and in cairying out my examinalion I have followed all the applicable Directions
given by the Charity Commission linder section 145(5)(b) of the Act.
Indepeiident exainlner's statement
I have conipleted my exan)iiialion. I confirni that no niaterial mailers have ¢oine to niy attention in connection
witli tlie examination giving ine cause to believe that in any material resp¢Gt-.
accountit)g records were not kept in respect of Llangain and District Meniorial Hall as required by section
130 of the Act. or
2. the accounts do not accord with those records. or
3. the accounts do nol comply with the accounting requirements concerning the forni and concent of Accounts
set out in the Charities (Accounts and Reports) Regulations 2008 011)er tlian aiiy requiremenl that Ilie
accounts give a 'true and fair view. Ivllicli is not a iiiatter considered as part of an indcpendent
examination.
I have ilo concerns and have ¢ome across no oiher Inatters iii connection with the e¥amin8tion to which alteiition
should be drawn in this report in order lo enable a proper uftderslanding of the accounts to bc reached.
even Edwards
FCCA
LHP Audit
Llys Deri
Parc Pensarn
c￿'MartheI)
SA312NF
l O July 2025
Page 4

Llangain and District Memorial Hall
Statement of Financial Activities for the Year Ended 31 March 2025
Unrestric¢ed
funds
Total
2025
Tot41
2024
Note
Income And Endoiyments from:
Appeals aiid doilations
other trading activities
Investment income
1,529
39.545
28
,529
39,545
28
415
19,280
24
Total income
41,102
41.102
19,719
Expenditure on:
Raising funds
Charitable activities
Other expendiWre
(3,089)
(10.868)
(10,080)
(3.089)
{10,868)
10,080)
(4,640)
(5.600)
(8,918
Total expenditur¢
(24,037
(24.037
19,158
Net income
17,065
17.065
561
Net Inoveinent in fijnds
17,065
17,065
561
Reconciliation of fund8
Total funds brought forward
150,949
150,949
150,388
Total fiinds carried forward
168,014
168,014
150,949
All of the chai'ity's activities derive from contiiiuing opeyations during the above two periods.
Tlie fuiids breakdown for 2024 is shown iii note I l.
The notes on pages 7 to 12 form an integral part of these financial statements.
Page 5

Llangain and District Memorial Hall
(Registration number: 503503)
Balance Sheet as at 31 March 2025
2025
2024
No¢e
Fixed assets
Tangible assets
132,288
135,360
Current asstts
Cash at bank and in hand
io
35.726
15.589
Net #sse¢s
168,014
150,949
Fllnds of the charlty:
Unrestrieted income funds
Unreslricted funds
168,014
150,949
Total funds
168,014
150.949
The financial statemenls on pages 5 to 12 were approved by ihe trustees. and authorised for issue on
and signed on their bel)alf by:
Mr W Giuffydd
Chairnian and trustee
The notes on pages ? to 12 forni an integrnl part of these financial statements.
Page 6

Llangain and District Memorial Hall
Notes to the Financial Statements for the Year Ended 31 March 2025
l Accouiitiiig p(bllei
Statement of compllanee
The financial stateinenls have been prcpared in accordance with tl)e second edition of the Chai'ities Statement of
Recommended Practice issued in October 2019. the Financial Reporting Standard applicable iii the United
Kiiigdoiy) and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basls of prepAralion
Llangain and Dislrict Meiiiorlal Hall meets th¢ defiiiition of a public b￿l¢fi¢ entity uiider FRS 102. The accounts
(finaTJcial slatemenls) hAve been prepared under tlie hisloi'ical cost convention with items recognised at cost oi.
transactioll value uiiless otlierwi5e stated in the relevanl note{s) to these accounts.
Goln2 concern
The Ii'uslees consider that there are no niaterial uncerlainties al)out the ¢hority's ability to continue as a going
concern.
Income and endowments
Vollinlaiy incotne including donations, gifts. legacies and grants that provide core funding oi. are of a general
nature is rccognised when the charity has enliilemcn( lo the iiicome, it is PTobable tl)at the income will be
received and the ainount can be measured with sutTicicnt reliability.
DoNalloiis llndlegacies
Donations and legacies are ￿CogniSed on a receivable basis wI￿n receipt is probable and the amount can be
I'eliably measured.
Inveslnienl liicoiiie
Dividends are recognised once the dividend has been declared and nolificjtioi) has been received of the dividend
duc.
Expenditure
All expenditure is recognised once there 15 a legal or constructive obli8ation to tliat expenditure. il is pi'obable
Settlement is required and the amount can be measured reliably. All costs ail allocated to the applicable
expeiiditure heading fhat aggregale siniilar costs lo that category. Where costs cannot be dii'ectly attribuled to
particular headiiigs they liave beeii allocated on a basis consistent with the use of resources, witli centi'al staff
costs allocated on the basi5 of time spent, and d¢preciatlOD charges allocaied on the portion of the asset's use.
Other support cost5 are allocated based on the spread of staff costs.
RftisiBgfuiids
These are costs incurred in attracting voluntary incom4 the man&gement of investments and those in¢urred in
trading activities that raise fLmds.
Support costs
Support costs include ¢entrnl ￿nctionS and have been allocated to aclivity cost c4tegorie5 on a basis consistent
with the use of resoiirces. for example, allocating property costs by floor areas. or per capita, staff costs by t])¢
tiine spent and other cos15 by theii. usage.
Pagc 7

Llangain and District Memorial Hall
Notes to the FinaDcial Statements for the Year Ended 31 March 2025 (continued)
CovernanLe costs
These ii)¢lude the costs altriblilable to the ¢haTity's cojnpliance with conslilLltional and statutoiy requireinenls,
incliiding audit, strategic management and Irustees meeiings and reimbiirsed expenses.
Taxatioii
The charity is considei'ed to p&ss the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and
therefore it meets Ilie definition of a charitable company for UK corpoiation tax purposes. Accordingly, 11)e
cliarily is Polenlially exeiiipt from taxation in Tespect of inconie or capital gains received wiiliiii categories
covei'ed by Chapter 3 Part I l of the CorpoJ?tion Tax Ac1 2010 or S¢ction 256 of the Taxation of Chargeable
Gains Act 1992. to the extent that such income or gains are applied exclusively to charitable purposes.
Tangiljle fixed assets
The fi'eeliold of the sile on whieli the hall sils on was gifted by Mr Thomas, Battis, Llanybri in 1958. Tl)c
purcliase of tl)e liall was funded entirely by local doiiations. Tlie freellold property lias been introduced this year
al ils estiinated markel value as at October 2022.
Depreciatlon and imortlsation
Depreciation is provided on tangible fixed assets so &s to write off Ihe cost or valuation, less any estimated
I'esidual value, over iheir expected useful economic life as follows:
As$e¢ ela85
Fixtures and fittings
Land and buildings
Depreeiatlon metliod and rate
200/0 Reducing balance
No Deprecialion
Cgsh And (Ash equivalents
Casli And cash eqiFivalenls coniprise c&8h on Iwid and call deposits, and ollicr sliort-lei'iii higlily liquid
investsnenls that are readily convertibl¢ to a known amount of casl) and are subject to an insignificwit i'isk of
¢han¥e iii value.
Fuiid structure
Unrestricted inconie funds are general funds that are available for use at the trustees discretion in furiherance of
t])e objectives of th¢ charity.
Page 8

Llangain and District Memori21 Hall
Notes to the Finydncial Statements for the Year Ended 31 March 2025 (continued)
FinAnciYdl In8trnmen¢s
Recogiiilion and MeasUren￿lI1
All financial assets and liabilitics are initially measured at transaction price (including transaction costs). except
for those financial assets classified as at fair value Ihrough profit or loss, Ivliich are initially measured at fair
value (Ivhicli is norn)ally tlie transaction price excluding transaction costs), unless the arraiigernent constitutes a
rinaiicing Iransaclion. If an arrangement constitutes a fiiiancing transaction, Ilie financial asset or financial
liability is measur¢d at the present value of the future payments discounted at a market rale of interest for
similar debt instrument.
Financial assets and liabilitics are only offset in the statejncnt of financial position when, and only when there
exists a legally enfoi'ceable right to set off the recognised amounts and the charity intends eit]ier lo settle on a
net basis, or lo reali5C the &8set aiid settlc the liability simultaneously,
Financial assets are derecognised when and only when a) the contractual rights to the c8sI) flows fron) tlic
financial asset expire or al'e settled, b) Ihe cliarity ti?nsfers to another party subslanlially all of 11)e I'isks and
I'ewards of ownership of the financial asset. or c) Ihe charity, despile having relained some, but not 311,
significant risks and i'ewards of ownership, lias Iransferred control of the assel to anoiher party.
Financial liabilities are derecognised ot)ly when the obligation specified in the contract is discharged, cancelled
or expires.
2 Income from donAtions And legA¢Tes
Unreslrlcted
funds
CyenerAI
Total
funds
Donations and legacies.
Donations froni individuals
,529
1,529
To(Al foi. 2025
1,529
,529
Total for 2024
415
415
3 Income from olher ti'ading 4etivities
Unrestricted
funds
General
Total
funds
Bvents income;
Otlier events income
Property rental incomc
Other income from other Irading activitie5
2,111
15,434
22,000
2,111
15.434
22,000
Total for 2025
39,545
39,545
TotAI for 2024
19,280
19,280
Page 9

Llangain and District Memorial Hall
Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)
4 Expendituye on eharitablt acttvities
Unrestricted
fuknds
General
Total
funds
Note
Governance cosls
10,868
10.868
TotAI for 2025
10,868
10,868
Total for 2024
5.600
5,600
S Other expenditure
Unrestricted
fuiids
General
Total
funds
Note
Otljer resources expended
Total for 2025
10,080
10,080
10,080
10,080
Total for 2024
8,918
8.918
6 Analysis of Rovern8nce and support co$t$
GovernHnce costs
ilnrestricted
funds
Gener#1
Total
fund8
Legal fees
10,868
10,868
Total for 1025
10,868
10,868
Tolal for 2024
5.600
5.600
7 Trustee5 remuneration and expenses
No trustees, nor any persons connectcd with them, have received any reniuneralion from the charity durlrkg Ilie
year.
No triistees have received any other benefits from the charity during ihe year.
Page 10

L12ngain and District Memorial Hall
Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)
8 TAxatioi)
The charity is a registered charity and is therefore exempt from taxation.
9 TAngible fixed Assets
tand and
buildlhgs
Furniturt And
equipment
Total
Cost
At l April 2024
120,000
30,000
150,000
At 31 March 2025
120,000
30,000
150,000
DepYeelAtIo
At l April 2024
Cliarge for the year
Al 31 ma￿1} 2025
14,640
14.640
3,072
17,712
17,712
Net book value
Ai 31 Marcli 2025
120,000
12,288
132,288
At 31 March 2024
120,000
15.360
135,360
10 Cash And eash equivalents
2025
2024
Casli on liand
Casli ai bank
60
35.666
106
15.483
35,726
15,589
Pagell

Llangain and District Memorial Hall
Notes to the Financial Statements for the Year Ended 31 March 2025 (contillued)
11 Funds
BAlance at
April 2024
Incoming
resoyrces
Resoui'ces
expended
Balance At 31
March 2025
Uniysti'icted funds
General
150,949
41,102
(24,037)
168,014
B81gnce at I
April 2023
Incorning
resources
Resourcts
expended
BalAnce A131
Mareh 2024
Unrestrieted funds
General
150,388
150,949
12 AnAlysls of net assels between funds
Unrestricted
funds
General
Total funds at
31 March
2025
Tangible fixed assets
Current asseis
132,288
35.726
132,288
35,726
Total net assets
168,014
168,014
Unreslricled
funds
General
Total funds at
31 Mai'ch
2024
Tangible fixed a8sets
Cui'rent assets
135,360
15,589
135,360
15.589
Total net assets
150.949
150,949
13 Analysis of net (unds
At l Aprll
2024
At 31 March
2025
Cash at bank end in hand
15,589
15,589
Net debt
15,589
14 Related party transactions
Tliere w¢re no related party trdnsactions in tlie year.
Page 12

Llangain and Distriet Memorial Hall
Detailed Statement of Financial Activities for the Year Ended 31 March 202S
Totgl
2025
Total
2024
Income and Endowments from..
Donations aiid legacies (analysed below)
Other trading aclivities (analysed below)
Investnlent income {analysed below)
,529
39,545
28
415
19,280
24
Total iiicome
41.102
19.719
Expenditure on:
Raising funds (analysed below)
Charitable activities (anv¢ly5¢d below)
Other expenditure (analysed below)
Total expenditure
(3,089)
(10.868)
(10,080)
(4,640)
(5,600)
8,918)
24,037)
19,158
Net inconie
17.065
561
Net inoveincnt in funds
17,065
561
Reconciliatloii of funds
Total funds brought forward
150,949
150,388
Total fiinds cayried forward
168,014
150,949
This pa£e does no¢ foTm part of the slathtory financial statements.
Page 13

Llangain and District Memorial Hall
Detailed Statement of Financial Activities for the Year Ended 31 March 2025
(continued)
Total
2025
Total
2024
DoNuiaoNs uiid lÉgocRes
Appeals and donatioiis
1.529
415
1,.529
415
Oilier Iradliig acliviiles
UK Govei'nn)ent grdnls
Hii'e of hall
Other inconie
22,000
15,434
2,111
11.000
6.466
1,814
39,545
19,280
li1vestn￿nÈ liiconie
Inlei'est on cash deposits
28
24
28
24
RnlslngJunds
Purchases
Depreciation of fixtures and fitting5
{17)
3,072
(800)
3.840)
4,640
Charilable acllvilies
Legal aiid professional fees
(10,868
(5,600
10,868
5.600
Oilier d¥peiiditiire
Watei. I'ales
Light. heat and power
Insurance
Repairs and Inhiiitenance
Computer softwaJE and rnaintenance wsts
Pi'iiitiiig, postage and stationery
Cleaning
Bwik cha]'ges
(431)
(1,134)
(1,200)
{4,765)
(180)
(2,592)
{1,600)
(682)
{1,344)
(24)
(2.400)
(96
(2,456)
94
(10,080
8,918
This page does not forni part of the statutory financial statements.
Page 14