Dyfed Welsh Church Fund (Carmarthenshire, Pembrokeshire & Ceredigion)
Annual Report and Financial Statements for the year ending 31st March 2025
Registered Charity no. 506583
CHARITY REGISTRATION NUMBER - 506583
Trustees’ Annual Roport
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Charity name: The County Council of Dyfed Welsh Church Fund
Other names charity is known by: Welsh Church Fund
For the financial year beginning: 4 April 2024
For the financial year ending: 31 March 2025
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Charity’s principal address:
| Corporate Services, | |
|---|---|
| County Hall, | |
| Carmarthen, | |
| Carmarthenshire, | |
| SA31 1JP. | |
| Names ofthe charity trustees: | |
| Carmarthenshire CountyCouncil | Chris Moore |
| Pembrokeshire CountyCouncil | Jonathan Haswell |
| CeredigionCountyCouncil | DuncanHall |
Method ofAppointment of Trustees
The Trustees are Section 151 officers of each local authority and act as Trustee representatives of their own funds.
Meeting of Trustees
An update on any issues relating to the Dyfed Welsh Church Fund were discussed at the trustee meeting held on the 15 February 2024.
Governing document
Welsh Church Act 1914 Model Scheme
investment Managers
BlackRock Investment Management (UK) Ltd, 12 Throgmorton Avenue, London, EC2N 2DL
Description and objectives of the Charity
The Dyfed Welsh Church Fund is a scheme that mainly awards grants towards the costs of maintaining places of worship. However, registered charities which benefit residents may apply for help towards running costs, or the cost of a specific project or purchasing a piece of equipment. Besides nationally recognised charities, the Charity supports local charities responsible for providing recreational facilities or other services which are of benefit to the Community.
At Local Government Reorganisation 1996 the Charity was spilt three ways into the new Unitary Authorities with the amount available to each new Authority being calculated on the following agresd percentages:
Carmarthenshire County Council 41% Ceredigion County Council 25% Pembrokeshire County Council 34%
It was however agreed that Carmarthenshire County Council would take responsibility for administering the investment portfolio.
Basis ofpreparation of the accounts
The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity's governing document, the Charities Act 2011, the Charities (Accounts and Reports) Regulations and the Charities Statement of Recommended Practice (FRS102).
The preparation of the accounts is carried out by the Treasury and Pension Investments team.
Each Authority above includes in its own Statement of Accounts a statement of the Dyfed Welsh Church Fund Account for its area. The Authorities’ accounts are audited by their own internal auditors with final approval by their appointed external auditors - Audit Wales.
Going Concern
Given the Charity’s net asset value (£4.7m as at 31.3.25) and market value of investments (see investment Performance table in Notes below), the trustees are confident that the accounts can be prepared on a going concern basis.
Charity’s activities and achievements during the year In relation to its objectives:
The Charity complied with the above objectives during 2024-25 financial year. A total of £139,650 was awarded in grants and investment income totalled £107,990.
Review of financial activities and affairs:
During this financial year, several grants awarded exceeded £1,000, a breakdown of which is included in the annua! accounts.
An analysis of incoming capital resources
The Dyfed Welsh Church Fund received £81,694 from investments during 2024-25 with an additional £26,296 from interest on cash balances held.
An annual income of £13,875 was received in respect of rent at Scofton Manor. A review will take place to determineif this is a reasonable rental value and to identify any implications on these financial statements.
Risk Management
The Trustees would be made aware of any possible issues that may affect the Charity. The Trustees are also aware that the value of investments can go down as well as up.
Future Aims
The Trustees will continue to award grants and monitor investments to gain the best returns for the Charity.
Reserves Policy
The Charity holds a Revaluation Reserve, the current balance is £556,970 (2024: £549,155). Adjustments are actioned whena revaluation of Scolton Manor takes place. A revaluation adjustment has been carried out in 2024-25 due to the value of Scolton Manor increasing by £7,815.
Welsh Church Fund Act Criteria and Guidance Notes
Carmarthenshire County Council has established the following criteria in order to aid the administration of the Welsh Church Fund under section 19 of the Welsh Church Act 1914.
Eligible to apply
- e Churches & Chapels e Organisations e Individuals e Informally or formaily constituted consortia working on a particular project can also apply. All the organisations involved in an informal consortium must be eligible in their own right and must provide a copy of their constitution or governing document. The application form should be completed by the lead organisation that will be legally responsible for the grant and will receive the funding, should the application be successful.
Organisations must be either local based, or if of a national or regional character must be able to demonstrate that the money requested would be used for a specific local based project.
Organisations must either:
- e Beregistered as a charity e Hold certificates of chartable status e Orhave funds which are exempt from income tax
Applications for grant support from individuals towards a specific activity will be considered provided the applicant is resident in the County.
Eliaible exienditure/Grant rate
Applicants can apply for grant support for the following purposes:
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e Advancement of Education e Libraries, museums, art galleries, etc.
-
e Relief of poverty e Advancement of religion e Other purposes beneficial to the Community
The degree of support to be offered will be at the absolute discretion of the awarding authority.
Grant Making Policy (Carmarthenshire only)
Carmarthenshire County Council process Dyfed Welsh Church Fund grants via their Community Bureau and Cabinet using the Welsh Church Fund Act Criteria as a basis for awarding grants.
Grant Making Policy (Pembrokeshire only)
Pembrokeshire County Council process Dyfed Welsh Church Fund grants via the Director of Resources, Cabinet and Finance team using the Welsh Church Fund Act Criteria as a basis for awarding grants.
Grant Making Policy (Ceredigion only)
Ceredigion County Council process Dyfed Welsh Church Fund grants via their Ceredigion Community Grant Scheme using the Welsh Church Fund Act Criteria as a basis for awarding grants.
Statement of the Trustees’ Resp onsibilitles
The Trustees are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:
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e select suitable accounting policies and then apply them consistently:
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e observe the methods and principles in the Charities SORP;
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e make judgements and estimates that are reasonable and prudent;
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« state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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e prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the charity and financial information included on its website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Signed:
Chris Moore Director of Corporate Services Carmarthenshire County Council
Signed:
Duncan Hall
Corporate Lead Officer: Finance & Procurement Ceredigion County Council
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Signed:| B |
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Jonathan Haswell Director of Resources Pembrokeshire County Council
NOTES TO THE DYFED WELSH CHURCH FUND ACCOUNTS
Disclosure of Trustee Remuneration
No expenses or remuneration have been paid to the Trustees of the Dyfed Welsh Church Fund.
Related Party Disclosures
| TheDyfed Welsh Church Fund’sTrusteesare Carmarthenshire, Ceredigion and PembrokeshireCounty Councilswho are therefore related parties. Transactionswith these related parties aredisclosed |
County below: |
|---|---|
| ‘Carmarthenshire Ceredigion |
Pembrokeshire —‘Total |
Administrative Expenses
Carmarthenshire County Council provides professional, technical and administrative assistance for which it charges the Charity. Further management costs are incurred in relation to the fees of investment fund managers, together with costs incurred by both Ceredigion County Council and Pembrokeshire County Council.
investment Performance
||INVESTMENT
BIBF(BlackRockIndex
Linked Fund) |
CAIF (BlackRock||’ MarketValue
as
at 31.3.23
1,212,658
2,133,301||
||MarketValue asat
31.3.24
1,113,717
2,227,511|MarketValue asat
31.3.24
1,113,717
2,227,511|| Market Valueasat
| 31.3.25
| 1,010,286
—E
2,366,274|| Market Valueasat
| 31.3.25
| 1,010,286
—E
2,366,274|||
|---|---|---|---|---|---|---|---|---|---|
||Charities UK Equity|||||||||
||
||Index FundA Inc)
TOTAL|||3,345,959||
||
3,341,228|||
_3,376,560|3,376,560||
investment Properties
Scolton Manor which is a Victorian County House and park located just outside Haverfordwest. It was bought by the Pembrokeshire Welsh Church Act Fund in 1972 but ownership was transferred over to the Dyfed Welsh Church Fund in 1996 following Local Government reorganisation. Itis operated by Pembrokeshire County Council. Itis currently valued at £1,006,970. The last valuation by the Valuation office took place in 2014.
Analysis of figures in balance sheet
Non-Current Assets
All expenditure on the acquisition, creation or enhancement of non-current assets has been capitalised onan accruals basis in the accounts. Non-current assets are valued on the basis recommended by CIPFA and in accordance with the Statements of Asset Valuation Principles and Guidance Notes issued by The Royal Institution of Chartered Surveyors (RICS).
investment Non-Current Assets
The investments shown in the net assets statement are shown at market value as at 31 March 2025.
Current Assets
The accounts of the Council are maintained on an accruals basis with the Code of Practice and Accounting and Reporting by Charities: FRS 102, that is, sums due to the Council during the year are included whether or not the cash has actually been received in the year.
Debtors, Creditors and Other Liabilities
The accounts of the Council are maintained on an accruals basis with the Code of Practice and Accounting and Reporting by Charities: FRS 102, that is, payments due from the Council during the year are included whether or not the cash has actually been paid during the year. The Charity currently has no outstanding Debtors amounts and there is no bad debt provision included within the accounts.
Grants to Institutions
Grants approved during 2024-2025 financlal year over £1,000
£
Carmarthenshire 2024-2025
Siloh Chapel, Llansawel 3,000.00 Jerusalem independent Chapel, Burry Port 3,000.00 Carmarthen Town Council 10,000.00 Ebenezer Gospel Hall, Carmarthen 10,000.00 Moriah Presbyterian Church, Brynaman 3,000.00 Newcastle Emlyn Town Council 3,000.00 St Clears RFC, St Clears 2,500.00 Ammanford FC. Ammanford 3,000.00 St Clears Town Trust, St Clears 2,276.50 Pencader Family Centre, Lianfihangel Ar Arth 2,350.00 Caersalem Chapel, Pontyberem 1,000.00 Cyfle Building Skills Ltd 3,600.00 Carmarthen Youth Opera, Carmarthen 3,000.00 SiopNEWydd, Dryshwyn Community Shop Ltd 10,000.00 Kidwelly Town Community Hall Trust, Kidwelly 3,000.00 Llanarthne Village Hall, Llanarthne 40,000.00 Church Tower, Eglwys Y Drindod Sanctaidd, Cenarth 2,874.00
~ 75,600.50
Ceredigion 2024-2025
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||||
|---|---|---|
|Eisteddfodau|Teulu James Pantyfedwen|
|Gwyl Y Banc Awst/Eisteddfod|Rhys Thomas James|Pant|
|St Jehns|Church,|Penrhyncoch|
|Gwy! Fawr Aberteifi/Cardigan|Eisteddfod|
|Capel y Facfa|
|Bryngwenith Congregational|Chapel|
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2,000.00 2,000.00 1,093.00 2,000.00 4,617.00 6,501.00
18,211.06
Pembrokeshire 2024-2025
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||||||
|---|---|---|---|---|
|Rhydwilym|Chapel,|Liandissilio|5,000.00|
|Carew Wesley Methodist Church|2,718.00|
|St Justinians|Church,|Freystop|1,172.00|
|Bethesda|Baptist|Church,|Neyland|1,075.00|
|The Third|Place|Milford|(Nantucket Church)|1,248.58|
|Keeston|United|Reform|Church|3,550.00|
|ASD Family|Help|4,896.93|
|Milford|Youth|Matters|§,000.00|
|Cariad|Pet Therapy|4,800.00|
|Tanyard|Youth|Project,|Pembroke|5,000.00|
|Hope Pembs|5,000.00|
|39,460.51|
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Cyngor Sir ca
Carmarthenshire
County Council
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sirgar.llyw.cymru
carmarthenshire.gov.wales
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Eich cyf / Your ref: Fy nghyf / My ref: byddiad /Date: [6 Sune, 2025
Gofynner am / Please ask for: Anthony Parnell
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E-bost / E-mail: APameli@carmarthenshire.gov.uk
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Dear All
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DYFED WELSH CHURCH FUND — GOING CONCERN POLICY
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Please could you sign below:
The accounts have been reviewed on the following assumptions: .
-
e The Charity has a current (2024-25) net asset value of £4.7m. Please see attached document for details of this and previous years’ figures
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e No threat of liquidation for the foreseeable future e All obligations are met as they arise
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Chris Moore
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- Trustee for the Dyfed Welsh Church Fund Director of Corporate Services, Carmarthenshire County Council
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Duncan Halil
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Trustee for the Dyfed Welsh Church Fund Corporate Lead Officer: Finance and Procurement, Ceredigion County Council
——— “<j-—t—_ Jonathan Haswell Trustee for the Dyfed Welsh Church Fund Director of Resources, Pembrokeshire County Council
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| CHARITY COMMISSION | Independent examiner's report on the FOR ENGLAND AND WALES accounts
Section A
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Independent Examiner’s Report
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Report to the trustees/ Charity
members of Dyfed Welsh Church Fund
On accounts for th e yearnded | 31% March 2025 Charity no (if any) | 506583
Set out on pages || to page numbers of additional sheets)
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| report to the trustees on my examination of the accounts of the above charity (‘the Trust”) for the year ended 31/03/2025.
Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). | report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, | have followed ail the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent | have completed my examination. | confirm that no material matters have examiner's statement come to my attention in connection with the examination (etherthan that disclosed below*}-which gives me cause to believe that in, any material respect:
-
e the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
e the accounts did not accord with the accounting records; or e the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
- Please delete the words in the brackets if they do not apply.
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Signed: IG i j j / [Lf] Date: | 25 September 2025 |
Name: | Caroline Sian Powell -
Relevant professional |FCCA
qualification(s) or body
(if any): |
Address: | Carmarthenshire County Council
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IER
1
Oct 2018
County Hall
|
Carmarthen
Section B
Disclosure
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
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Give here brief details of any items that the examiner wishes to disclose.
IER
2
Oct 2018