REGISTERED CHARITY NUMBER: 507485 

Report of the Trustees and 

Unaudited Financial Statements for the Year Ended 5 April 2025 

for Clwb Yr Efail 

Salisbury & Company Chartered Accountants Irish Square Upper Denbigh Road St Asaph Denbighshire LL17 ORN 

Clwb Yr Efail 

Contents of the Financial Statements for the year ended 5 April 2025 


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|---|---|---|---|---|---|---|
|Page|
|Report|of the Trustees|1|
|Independent Examiner's|Report|2|
|Statement|of Financial|Activities|3|
|Balance Sheet|4|
|Notes|to the|Financial|Statements|5|to|7|
|Detailed|Statement of Financial|Activities|8|

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## Clwb Yr Efail 

## Report of the Trustees for the year ended 5 April 2025 

The trustees present their report with the financial statements of the charity for the year ended 5 Apri! 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its gaverning document, a deed of trust and constitutes an unincorporated charity. REFERENCE AND ADMINISTRATIVE DETAILS 

Registered Charity number 507485 

Principal address Berry Street Conwy Conwy 1132 8DG 

Trustees 

Independent Examiner Aled Roberts Salisbury & Company Chartered Accountants Irish Square Upper Denbigh Road St Asaph Denbighshire L117 ORN EI . Approved by order of the board of trustees on 9b. M2005. and signed on its behalf by: 

r id ? 

Trustee 

Page 1 

Independent Examiner's Report to the Trustees of Clwb Yr Efail 

Independent examiner's report to the trustees of Clwb Yr Efail 

| report to the charity trustees on my examination of the accounts of Clwb Yr Efail (the Trust) for the year ended 5 April 2025. 

Responsibilities and basis of report 

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). 

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination | have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. 

## Independent examiner’s statement 

I have completed my examination. | confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or cH the accounts do not comply with the applicable requirements conceming 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 concems 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. 


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Aled Roberts<br>**----- End of picture text -----**<br>


Salisbury & Company Chartered Accountants Irish Square Upper Denbigh Road St Asaph Denbighshire LL17 ORN 

Date: MELE ROS ; 

Page 2 

## Clwb Yr Efail 

Statement of Financial Activities for the year ended 5 April 2025 


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|---|---|---|---|---|---|---|
|period|
|1/4/23|
|year ended|to|
|5/4/25|5/4/24|
|Unrestricted|Restricted|Total|Total|
|Notes|fund|fund|funds|funds|
|INCOME AND|ENDOWMENTS|FROM|val|£|=|£|
|Donations|and|legacies|1,635|24,765|26,400|29,557|
|Charitable|activities|
|Charitable|8,340|-|8,340|12,374|
|Investment income|2|916|-|916|697|
|Total|10,891|24,765|35,656|42,628|
|EXPENDITURE|ON|
|Charitable|activities|
|Charitable|12,936|24,765|37,701|40,435|
|NET INCOME/(EXPENDITURE)|(2,045)|-|(2,045)|2,193|
|RECONCILIATION|OF|FUNDS|
|Total|funds|brought forward|117,811|-|117,811|115,618|
|TOTAL FUNDS|CARRIED FORWARD|115,766|-|115,766|117,811|

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The notes form part of these financial statements 

Page 3 

Clwb Yr Efail 

Balance Sheet 5 April 2025 


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|||||||||
|---|---|---|---|---|---|---|---|
|2025|2024|
|Unrestricted|Restricted|Total|Total|
|Notes|fund£|fund£|funds£|funds£|
|CURRENT ASSETS|
|Debtors|5|231|-|231|-|
|Cash|at bank and|in hand|119,277|-|119,277|117,811|
|118,508|-|119,508|117,811|
|CREDITORS|
|Amounts falling|due|within one year|6|(3,742)|-|(3,742)|-|
|NET CURRENT ASSETS|415,766|-|115,766|117,811|
|TOTAL ASSETS|LESS CURRENT|LIABILITIES|415,766|-|115,766|417,814|
|NET ASSETS|115,766|-|115,766|117,811|
|FUNDS|7|
|Unrestricted funds|115,765|117,811|
|TOTAL FUNDS|115,766|117,811|

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Theweve d..0.s.4-4..2.£1.9..$..val statements andwere were signedapprovedon itsbybehalfthe by:Board of Trustees and authorised for issue on 


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The notes form part of these financial statements<br>Page 4<br>**----- End of picture text -----**<br>


Notes to the Financial Statements for the year ended 5 April 2025 

1; ACCOUNTING POLICIES 

## Clwb Yr Efail 

## Basis of preparing the financial statements 

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. 

Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

## Expenditure 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on 4 basis consistent with the use of resources. 

Taxation The charity is exempt from tax on its charitable activities. 

## Fund accounting 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

2. INVESTMENT INCOME 

||||period|
|---|---|---|---|
||||1/4/23|
|||yearended|to|
|||5/4/25|5/4/24|
|Depositaccount|interest|£<br>916|£<br>697|



3. TRUSTEES’ REMUNERATION AND BENEFITS There were no trustees’ remuneration or other benefits for the year ended 5 April 2025 nor for the period ended 5 April 2024. 

## Trustees’ expenses 

There were no trustees' expenses paid for the year ended 5 April 2025 nor for the period ended 5 April 2024. 

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES 

|INCOMEAND ENDOWMENTS FROM|Unrestricted<br>fund<br>£|Restricted<br>fund<br>£|Total<br>funds<br>£|
|---|---|---|---|
|Donationsand legacies|3,410|26,147|29,557|
|Charitable activities||||
|Charitable|12,374|-|12,374|
|Investment income|697|-|697|
|Total|16,481|26,147|42,628|



EXPENDITURE ON 

Page 5 

continued... 

## Clwb Yr Efail 

## Notes to the Financial Statements - continued for the year ended 5 April 2025 


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|---|---|---|---|---|---|---|---|---|---|---|
|4.|COMPARATIVES|FOR THE STATEMENT|OF|FINANCIAL ACTIVITIES|-|continued|
|Unrestricted|Restricted|Total|
|fund|fund|funds|
|£|£|£|
|Charitable|activities|
|Charitable|14,288|26,147|40,435|
|NET|INCOME|2,193|-|2,193|
|RECONCILIATION|OF|FUNDS|
|Total|funds|brought forward|115,618|-|115,618|
|TOTAL FUNDS CARRIED|FORWARD|117,811|-|117,811|
|5.|DEBTORS:|AMOUNTS|FALLING|DUE WITHIN|ONE|YEAR|
|2025|2024|
|£|£|
|Prepayments|231|-|
|6.|CREDITORS:|AMOUNTS|FALLING|DUE|WITHIN|ONE YEAR|
|2025|2024|
|£|£|
|Taxation|and|social|security|1,198|-|
|Other creditors|2,544|-|
|3,742|-|
|7.|MOVEMENT|IN|FUNDS|
|Net|
|At|6/4/24|movementin|funds|5/4/25At|
|£|£|£|
|Unrestricted|funds|
|General|fund|117,811|(2,045)|115,766|
|TOTAL FUNDS|117,811|(2,045)|115,766|
|Net|movement|in|funds,|included|in|the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|=|rE:|
|Unrestricted|funds|
|General|fund|10,891|(12,936)|(2,045)|
|Restricted|funds|
|Gwynt y Mor|24,765|(24,765)|-|
|TOTAL FUNDS|35,656|(37,701)|(2,045)|

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Page 6 

continued... 

## Clwb Yr Efail 

## Notes to the Financial Statements - continued for the year ended 5 April 2025 

## ts MOVEMENT IN FUNDS - continued 

Comparatives for movement in funds 


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|---|---|---|---|---|---|---|---|---|---|---|---|
|Net|
|movement|At|
|At|1/4/23|in|funds|5/4/24|
|£|£|£|
|Unrestricted|funds|
|General|fund|115,618|2,193|117,811|
|TOTAL|FUNDS|115,618|2,193|117,811|
|Comparative|net|movement|in|funds,|included|in|the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|5|£|£|
|Unrestricted|funds|
|General|fund|16,481|(14,288)|2,193|
|Restricted|funds|
|Gwynt|y Mor|26,147|(26,147)|-|
|TOTAL FUNDS|42,628|(40,435)|2,193|

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8. RELATED PARTY DISCLOSURES 

There were no related party transactions for the year ended 5 April 2025. 

Page 7 

Clwb Yr Efail 

Detailed Statement of Financial Activities for the year ended 5 April 2025 


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||||||
|---|---|---|---|---|
|period|
|1/4/23|
|year ended|to|
|5/4/25|514/24|
|£|£|
|INCOME AND|ENDOWMENTS|
|Donations and|legacies|
|Donations|1,635|3,410|
|Grants|24,765|26,147|
|26,400|29,557|
|Investment|income|
|Deposit|account|interest|916|697|
|Charitable|activities|
|Lunches|8,280|12,299|
|Room|Hire|60|75|
|8,340|12,374|
|Total|incoming|resources|35,656|42,628|
|EXPENDITURE|
|Charitable|activities|
|Wages|29,449|30,471|
|Rates|and water|454|456|
|Insurance|1,301|4,298|
|Light and|heat|2,090|2,646|
|Telephone|376|167|
|Sundries|76|208|
|Food|1,920|2,225|
|Office|Equipment|-|1,297|
|35,666|38,7689|
|Support|costs|
|Information|technology|
|Repairs|and|renewals|552|787|
|Governance|costs|
|Accountancy and|legal|fees|1,483|879|
|Total|resources|expended|37,701|40,435|
|Net (expenditure)/income|(2,045)|2,193|

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This page does not form part of the statutory financial statements 

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