Cefn Coed Community Centre
Report and Financial Statements
Year ended 31st March 2025
Cha17ty Number 523664

CEFP4 COED COMMiJNITY c￿N￿lE
oNt¢nls
P*ge
L¢gal oud Adll)inistrative JnEorn]ation
Report of the Trustee8
R¢wrt of the Illdepelldent Examiner
Staternent of FiDancial Activities
Balanc¢ Sh¢et
Not¢s to the Financial St&ten]ents
7-12

CEFY COED COMMUTr4rrY cKrffliK
al and administr4live in
ormallon
Registed Charity Iythmber
523664
Trustees
Mr Philip Glyffiths (Secretary)
Mr D Willis (resigned 15.0525)
Mr R Davies
Mrs A Willrins (Treasurer)
Mrs S Towning (resiglled I lth Awil 2024)
Mrs J Wilkins {resigned 15.05.25)
Mr M J Vaugban (appointed 15.05.25)
Mr K R Thomas {app)int¢d 15.05.25)
Mr J Evans {appointe4115.Oi.25)
Mrs C L￿g (appointed 1S.05.25)
Mr P Lewi$ (appoint¢d 19.06.25)
Principal
Cetii Coed Community Cejktre,
Ceth Coed,
menh￿ TydfiL
CF48 2NA.
Independent ExamineT
R I KMoyl¢ ACA FCCA
Baker Klloyle A¢cowttancy Ltd..
Chan¢r¢d AccoulltaThtss,
Orbit Busin¢ss Centre,
Rhydycar BusilleAs Park,
Merthyr Tydfil,
CF48 IDL
Page I

CEFN COID COMLWUNrrY CENTRE
the trHstees
ar ended 31st_Varch 2025
The trustees present Ih¢ir r¢port And a¢¢outtts of the clmtity for the year ended 315t March 20?J.
Th¢ financial statements have been prepared in accordan¢e with the &ccountJng policies set out on pag¢ 7
and comply with the cbariws tr￿t deed attd applicable law.
The trustees have adopted the provisiojLg of
Accounting atsd Reporting by Charities.. Ststemeni of Rewmtnended Pr&dite applicable to charities
preparing their accowits in accordance with the Financial RqK)rting Stsndard applicabl¢ ID th¢ UK and
Republic of Tr¢lattd (FRS 1021 (Effefflive l January 2019).
Cons¢Ltution and objects
The Chwity ts govemed by the revised constithtion of Febnwy2006 and prO￿at& facilitses withill a
comtnvtllty centre for tbe beuefit of the iDb2bitants of Vaynor ward atjd the oeighbourhood.
The cbarity has contillued to d¢v¢lop its aCti￿tieS in accordance witb its constitution. Tbis is to provide
a Cot]mwnity C¢tttre for the bEnefit of the inlthitants of VayDor ward and the neigbbourhood.
All properties. haltlhous¢ and garage are nowvested the Charity ComrnissioL
Sunmwy of mgin attivities
The centre hkLS operated thTougbout dL¢ opening dail}. and by request at w¢ck¢nds. The
r￿llitieS are regutarly used by groups aud a¢tivity orgaLisatioDs.
How our a¢tivities d¢llY¢r pwblle benefrt
Our eentre provides facilities witbiti a eon]munityceThtr¢ for the ben¢fit of loc&1 residents. The cenlre
prO￿deS a fo¢￿ point for many local groups and orgaDisations at 2 very reasonable ¢osL
We have complied with the thity in section 17 ofthe 2011 Charities Act to have thie T¢gard to guidance
publi8hed by thE Comtnission in reoert of our dutyto provide public b¢nefiL
Org4nisatio
The tn￿te¢s, who are also tnembeLs of the con]mittee. vtho have wved during the year are set out on
pag¢ I,
Th¢ committee seeks to ensure that tbe need5 of the charity and that of th¢ pub]ic. whom the charity
seryes, are appropriately reflected through the diveLEity ofthe trustee body. Traditional business
3kills are Tepresfflited anhODg tbe tsustees. as well &s indivi(knals with kn(Fwl¢dge of the environment
rythin which the Cbarity operates.
In an attempt to ¢rysure that the needs of the charity and the public are rnei ittdividllals who possess
the r¢qllired skills and knowledge from titne to time itivited to join the IM)ard of rruste¢S.
m0sttrusl￿S aTe a]ready familiar with thc work of the charity. New trllstees invited to visit th¢
¢harity'g prernises and to mext 80me of the eentre users to obtain a better understanding (Trf how
the charity operatcs. New trustees are encournoed w rne¢t atMI hold dis¢ussioDs witb the existing
In]st¢¢$.
Page 2

CEFN COED co￿lmuNITy CELNTRE
orlo
the truslees
ear ended 31st ivarch 2025
Cont'd
Finances
In 2025 income derived froin rentals and grants increased from £50,935 in 2024 to £68.715 in 2025 ￿lIe
expenditure increased from £5.3,814 10 £69,798 in 2025. The chaTlty therefoie ¥eneiated a small deficit
trading position of £1.083 12024.. deficit £2,879). Geiieral R¢s¢rves increased slightly from £8,375 in 2024
10 £9.712 in 2025.
Running ¢osts havo b¢¢n kept to a minimum ￿ere possible during the year.
Prineipal funding sourees
The principal incLime source ¢oniinued lo be the income generated from hall and room hire which is the main
nction of the cenire. There was also income from IMTCBC UK SPF ill the year.
Re5¢f+'es
oli¢
The Management Committee has examined the chaiily's requirements for reserves in light of tlie main
risks io the organisaiion. It has established a policy whereby ihe unrestricted tunds not commilled or
invested it] tangible fixed assets held by the charity should be approximately 12 Inonths of ¢xp¢nditure
(excluding the depreciation charge). The target free reserves are Iherefore approximaiely £67,379.
Free reserves a5 at 31 st March 2025 stood at £9,712. which 15 well short of this targ¢t. The trust¢¢s
intend 10 address this position. and aim to increase free reserves in future years.
Plans for future period5
The centre plans lo contune to provide a high quality and well maintained community centre foF ihe foreseeable
fumre, subject to satisfactory futjding arrangements.
The centre will continue to actively Seek ways to raise centre income, primarily through increasing income
generated from hire of the cenire.
Approved by the boaid
Phillp Griffiths- Trustee
Dated.. 0.3. .
/,.180s6
Page 3

CEFN COED COLIIMUNITY CELNTRE
Inde
eAdeni ExamiNers Re
ort to the Trustees
L report to the charity on my examination of the account5 of the Cefn Coed Community Centre for the year ¢ndcd
31 st March 2025.
Responsibilities and basis of report
As the chariry's trustees you are responsible for the preparation of ihe accounts in accordance with the requirements
ot-the Chariiies Act 2011 I'ihe Act'l.
I report in respect of my examination of the charity's accounts carried out under section 145 of Ihe Act and in
carrying out my examination I have followed all th¢ applicable Direciions given by ihe Charity Cotnmission under
section 14i15llb} of the Act.
Independent examiner's Statement
I have compleied my examination. I confirm that no material matters have come io my at￿ntIOn in connection wth
the examination giving Tne cause to believ¢ that in any material respect".
accounting records were not kept in respect of the charity as required by section 130 of the Act., or
the accounts do not accoid with those records
th¢ accounts do not comply with the applicable reqllirement% concerning the fom) and content of
accounts set out in the Charities IAccounts and R¢portsl Regulations 2n08 other than any requireTnent
that the accounts give a 'true alld fair view, which is not a maiter considered as part of an it]dependeni
examination.
I have no concerns and have come across no other tnatters li) connection witli the examination to which att¢niion
sho￿[
e drawi in this report in order lo enable a pioper understanding of th¢ accounts to be reached.
R I Kttoyle
CA FCCA
Baker Knoy
Accountancy Llmited
Orbit klusiness Cenire
Rhydycar Busincss Park
Merihyr Tydfil
CF48 IDL
,/ /ao96
Page 4

CEFY COED CO.IJMUPilTY CENlliE
STA TE.VE.WT OF FI,v￿vcL4L AC7TVITIES
JIVCLDDIIVG INCO..IIE A.VD £XPE,VDITLREACCO
FOR THE YE4R ENDED 31 MARCH 2025
L'llrest-
Rest-
ri¢tsd
Totsl
Fwid8
2025
Tothl
Fll￿d$
2024
Notr
INCOME AND EI%DOWMENTS FROM
Ch8rit*ble activitie$
ComDLUt)ity Certtre activiues- hire income
Donations & legacies
Other illcome
29.405
29,405
39.310
41,125
9,810
39JlO
TotAI InefADlne reiourees
(3)
29.405
39JlO
68,715
50,935
LYPENDITURE ON
Cbarltable aetivitles
C¢)mmunity Centre acti￿1¢8
28,510
4l288
69.798
53,814
Totsl rewirc¢s e4)ended
(2)
28,510
41,288
69,798
53,814
Net (outgoing)lincoming resrRtrC
before transfers
895
(1.978)
(1,083)
(2.879)
Transfers between funds
895
(1.978)
(1.083)
(2,879)
Reconclliation of Fund5
Total i￿ought forward
23.045
63,889
86,934
89,813
Tordl ￿ndS carr[￿1 forward
23,940
61,911
86,934
The notes forni part of these fillancial statemffl
Page 5

CEFN COED COl¥IMu￿,lTy CENTR
BALA￿"CE SHEET
ASA T31 MARCH2024
2025
2024
Note
I'ANGIBLE FIXED ASSETS
76,140
78,559
CURREIST ASSETS
Cash ai bank & in hand
Debtors and Prepa￿lent$
9,585
6.614
1,055
10,463
16,199
CREDITORS.. amounts fallin¥ due
ithin one year
16.4881
13,1431
NET CURRF.NT ASSF.TS
9,711
8,375
TOTAL ASSETS LESS CURREIYT
LIABILITIES
85,851
86.934
NET ASSETS
85,851
86,934
Ullre5tricted funds- CeD¢ral
23,94Q
23,045
Restricted fuDds- Grants
61,911
63,889
TOTAL
85,851
86,934
Approved by the Trustees on .
and signed on its behalf by:
Mr P GritTiths- Trustee

CEFN COED COMMUNITY CENfRE
OTES FOILVINGPART OF THE FLI'thCIAL STA TE,VENTS
POR THE YE4R EIVDED 51 hlARCH 2c125
ACCOUTrITIPiG POLICIES
The priucipal accouttting po]icies are summ￿￿{ ￿lOw. The accounting policies have
8ppliaA consistently throughout the year thnd itt the pre￿i]ng )tar.
a) Basts of preparing the fiDancial statew¢nts
The financial sr&tem¢nts of the charity, which is a public IMefit entiry under FRS102, have been prepared in
8word&n¢e with the Chariti&s SORP {FRS 102)'Accounting aud Reporting by Charitites.. Stat￿ent of
Recommendryl Practice applicable to chkrities prq)aring their accounts in a￿OrdanCe wittL the Financial
Reportin. Standard applicable in the UK and Republic of Ireland {FRSI(llXeffeetive l JallU8Sy 2019),
Financial lie[￿tI￿ Standard 102 Yhc Financial Standard applic&ble in the UK and Republic of Ireland, and
the Ch8riÉies Act 2011. The financial statements have prepared under the historical Cost conventi(n.
Flnandal re￿rtill% 5tsndaTd 1Tr2- redu¢ed dI￿105￿e eA¢Juptions
The charity hos iaken advantage of the following disclosure exempiion in preparaing th
financial statements, As perniitted by FRS102' The Financial Rep(Yting Standard applieAble in
the UK &Dd Republic of Ireland,:
the rwirernents of Section 7 ststem￿l of Cash Flows.
Legal form
Ccth Coed Community Centre is an unIn¢0￿0rat￿ thwrity. registtrd in England & Wales.
b) Fund accountlng
Unrestricted ￿ndS are available fi)r we u ihe diseretion of the trllSte￿ in fi￿herance of the g¢n¢ral
objectives of the ¢lwity.
Rcstrieted fiin(Lg are subjected to rffltrictions on their expendiwre imp￿ed by the d￿or or through
Ihe temis of an appeal
c) IncoJNing r¢sourees
Ail incoming re80urces aTe included in the staknt of financial actiiitic6 the charity is entitled to the
income and the Amount can be quantified with reasonable accuracy. The following specific policies ar¢ applied
to PArticulaT categories of in¢ome'.
Hall hire and other iniernally gell￿ated income are recogllised in the on all accru￿8 bAsis, as alld
when the ¢harily has provided the service entitling it u) the consideration.
In¢wiints rebources from grants. where relaifd to perf0rrnan￿ and S￿lfie deliverable& are a￿U￿ted for as
the charity earns the right to ctxjsideration by its perf0M￿nce.
Grants where entitlement is not conditional the delivery of a specific perforniance by the Charity are
T￿Ognised wkn¢ll the charity bec4)mes uncondiiionall}' elltitl￿ to the grant.
Gr￿tS for the purchase of fixed assety are rw'sed in ￿11 as restrict￿ funds when receivable. Trattgferg are
made to unrestricted ￿ndS (General ￿nd) in line with the depreciation policy on the underl}Trng asget.
Gifts in kind are included in the ineome and expenditure account where they are applied in Carwng out
charitable a¢tiviti¢g, whae the charity would otherwise have to purchase the donated facility and the benefii is
both quantifiable and material. The quJntifjAble kDefit 1$ &$ knth inconing and expeThd¢d resources
ithin the appropriate fi￿d$. WILere the gift is an Asset it is treated as income And taken to stiKk or fix￿ asset$
as appropriate.
d) Resourr¢$ expended
E)Lpenditure is recogni5￿1 i)n an a¢mwl E&8iS L8 a liability is incurred. Expenditure include$ VAT which
cannot be recovere￿ and ts rqM)rted as part of the expaiditure to which it r¢la¢£s.
Page 7

CEFN COED COMMUNITY CENTRE
NOTES FORIVJ.,TrG PAR T OF THE FINA,S'ClAL STA TEhfENTS
FOR THE YEAR ENDED 31 JIARCH 2c125
e) Pen5iots eosts
Ci)ntribution5 are made Éo the employe￿ own personal pa]sion s¢heme5. The pensitm cost charge
r¢pr¢sents those eontributions payable to the individu41 schemes.
Flxed ￿Sets
Fixed assets are sta1￿ at CQSt les$ A¢cunLulated deprttiatiOD. Depr￿lation is provided at rates calculated
to WTite off th¢ ¢o$t of e&¢h ass& ovtt its exwtpA usefid life.
Property
Cornput¢r equipm￿1
Other eqUipM￿t
50 ye4rs straight line
4 >rars rthcing iBlance & 33.3QA Straight line
5 Ifars straight line and 250/
Teducin8 balance
Debtors and creditors receivablelpay4ble Withi￿ one year
Debtors creditors with Stated iDterest rate and receivable or pa>BbKe within one ye4r Lre recorded at
h) Going Concern
The charity has in¢urrol I￿¢8 during the year, bui the Extent of the loqs has TalU￿j from
the preious year.
The trustees ar¢ c4mlinuously seeking to identify addition&1 inciRne Sources both generated income and
grant funding.
The fiLture of the eharity is Teliant upon th4se additiottal Sour￿ of income bEing identified and received.
The trustees have a reasi)nable expcctation that sUffici￿t InC￿lle will ￿ generaied and allow the charity to
continue for at least the rt¢xt 12 months and consequ￿slY these financial staternents have ￿en prepared on
& going concern basis.
TOTAL RESOiJRCES EXPENDED
UnT¢5trirted Restrleted
Cumds
fTmds
2025
Totgl
2024
Total
Ctsmjllunfity CeJLtre Activities:
Staff Costs:
Wagcs and national insurance
Emplosw pension
21,999
242
22,241
21,999
242
22.241
25.836
26,237
Premises costs:
Light and heat
Insiir&n¢es
Repairs and r¢newa]s
Telephone & intrrnet charges
Water rates
Sulldry
Cleaning and cimsumabl&s
122
1,533
11,622
11,744
1,533
27,688
656
177
18,801
1,512
224
1,222
323
90
1,064
27.688
656
177
1,161
1,161
3.649
39.310
42,959
23,236
GovertLance costs:
Postage & ststionay
Aecoulltancy
535
535
656
1,266
1,922
1179
2,179
Depr￿latiOn.
Property
441
1.978
1,978
2,419
2.419
2,419
441
2,419
28,510
41,288
69,798
53,814
Page 8

CEFN COED cO￿LmUNITy CENTRE
NOTE,S FORM1￿"G PAR T OF THE FJNATh"CL4L STA TE,IIEIVTS
FOR THE YEAR EIVDED 31 NIARCH 2025
3. TiyfAL INCO.IIING IiESOURCES
2025
2024
Hall Hire
Donati(ms & Lega¢ies
29.405
39,310
41,125
9,810
68,715
50,935
Included in donations & legaci¢5 is £Nil (2024: £Nil) of unrestricted grant income.
4. NET ThCOMEI(EXPENDITLRE) FOR THE YEAR
2025
2024
This is stated afier eh2rging:
Trustee emoluments
Accountancy fe4s- Independent exAmination
Other S￿ViceS
650
616
2,419
Depre¢iati(Ki
2.419
There were no trustees, ext￿n$t8 paid for the year end￿1 31 March 2025 nor for the year
end￿ 31 March 2024.
STAFF cosrs AND NUMBERS
Stsff wsts were as follows:
2025
2024
Salaries
Employer Pension contriblliioThs
21,999
242
25,836
401
21241
26,237
No anployee reeei¥ed emolumenls of more th8n £60,iJMJ
The average number of emplo￿. &rtimated on a ￿11- time quiv&la]t basi5, an&liBd by ￿nctiOn
was as fDIIows'.
2025
"umher
2024
NutNber
Costs in fitherallce of charitsble objectiv
The key managem¢nt personnel of the charity are the trustees. The total ¢inployee knefits of
the key personnel of the ¢l￿tY were £Nil (2024..£Nil)
TAXATION
The ehagitable is exempt fr(Kn tax on its charitable activities.
DEBTORS
2025
2024
Other debtors and prepaymfflts
6,614
10,463
Page 9

CEFN COED COMMUNrrY CKNTRE
NOTES FORMING PAR T OF THE FINANCKAL STA TEME2VTS
FOR THE IE411 £￿DED 31 JSL4RCH 21125
& TANC]BLE FJXED ASSETS
Computrr
equipment
FLold
property
Equlp-
ment
Totsl
At 1.4.24
8,0(Ml
49.088
120,969
94,382
272,439
At 31.3.25
49,088
120,969
94,382
272,439
Depr￿LatiOn.
At 1.4.24
Charge for year
49.088
42.410
2,419
94,382
193,880
2,419
At 31.3.25
8,000
49,088
44,829
94,382
196,299
Net b￿k value5:
At 31.3.24
78,559
78.559
At 31.3.25
76,140
76,140
9. CREDITORS: amounts falling due within yur
2025
2024
Other creditors and accruals
Taxatim and social secwity
Defozed Income (MTCBC Warjll HUB)
3.663
2,840
303
1820
6,488
3,143
10. ANALYSIS OF NIT ASSETS BETWEEN Fuf4DS
Unrest-
Rest-
ctsd
2025
Tot
2024
Totsl
Tangible fixed assets
Current assets
Current liabiliti¢S
14.229
13,379
(3.668}
61,911
2,820
{2.8201
76,140
16,199
(6,488)
78,559
11,518
(3,143)
23.940
61,911
85,851
86.934
Page 10

CETh COED COMMUNITY CENTRE
NOTES FOKV12VGPAR T OF THE FTh'ANCL4L STA TEME.vrs
FOR THE YEAR ENDED 31 MARCH 2025
11. MOVEMENfs IN FUNDS
At
JiJ.24
Ineonthg Outgoing
resourtts Tesourees
TrAns-
fers
At
31.3.25
Restricted fLmd8.'
Restricted Capit41 Fund
Re¥trictrd UK SPF Fut
63,889
(1,978)
{39,310)
61,911
39.310
Total restricted funds
63,889
39JlO
{41.288)
61,911
Unrestricted fi￿d.
General fund
D¢gignated
8J75
14.670
29,405
(28510}
442
(442)
9,712
14,228
23.(H5
29.405
(28,510)
23.940
Total thnd8
86.934
68,715
{69,798)
85,851
Designatd funds repr¢5ent amounts set Lside to wrire down fix￿ w&s.
Actiilties undert4k¢u wlth each major fund
Restrlcted Capltal Fwid
Funda received for the purpl￿ of the Purch￿ of equipmeni or for significant repairs to the Cenlre.
Restricted UK SPF Fund
Funds receivcd for Tedeeorntion. repairs and m(KLernisation of lighting in the centr
12. CO.YTROL
The eharity ig controlled by its tr• As identified on page l.
13. PENSION COIILllllTL￿ETrTS
During the )¢8r the charity was c4)rnmited to pay £242 (2024.. £401} to the employees pension schemes.
At the year end £3 {21r24.. £140) contributiffls were unpaid.
14. GOING CONCERN
Please refer to Going Concern in the accounting policies.
15. RELATED PARTIES
Thffe were no rel￿ed party transactiim8 for the year ¢nded 3 1st MArch 2025.
Page 11

CEFTrI COED COMMUNITY CENTRE
NOTES FOR,VlIVG PAR T OF THE FL%'AWCL4L STA TE.VEIVTS
FOR THE YEAR ENDED 31 MARCH2025
16.
COMPARATIVE STATEMENT OF FINANCIAL AcfiviTtES
Unre$t-
rlcted
UDds
Tot41
Funds
2024
Total
Fund$
2023
Note
Fun
INcOL￿E AND EI%I)OWMENTS FROM
Cb4ritsble act&vltles
CorLryiuoity Cetttre activities. bire income
Donations & legacies
Other in¢oTne
41.125
41,125
9,810
44.922
500
9.810
Total Incoming resources
131
41,125
9,810
50,935
45,422
EXPENDITURE ON
Ch4ritable #etltrltl
Community Centre activities
9,810
53.814
53,637
Total resDurc¢s expeuded
(21
9,810
53.814
53,637
Nel {outgoiDg}lincoming resowces
before trdnsfers
(2,879)
(2,879)
(8,215)
Tran8feTS b¢twe¢n fvnds
I,977
(1,977)
(902}
(1,977)
(2,879)
{8,215)
Reconeiliatlon of Funds
Totrl fiwds brought forward
23,947
65.866
89,813
98,028
Totsl fill￿$ ¢arried forwaTd
23,045
63,889
86,934
89,813
The notes forn part of th¢4¢ f￿ncial statements.
Page 12