REGISTERED CHARITY NUMBER: 524028
REPORT OF ThE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
FOR
PONTYBEREM MEMORIAL INSTITLrrE AND HALL
Bevan Buc￿and LLP
Chartered Accountants
45 High Street
Ha¥erfor¢knst
Pembrokgshlrg
SA612BP

PONTYBEREM MEMORIAL INSTITUTE AND HALL
CONTENTS OF THE FINAMCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
R•port ofth• Trustees
1 to 2
Ind•p•nd•nt Examlnerf• Rvpori
Stat•mont of Flnanciol A¢tFviti
Stat•ment of Flnan¢lal Posltlon
N¢1•8 to Hnanclal Statsm•nts
6 to 11
Detalled Slatsment of Flnanclal Artlvltl•$
12

FOR THE YEAR ENDED 31 MARCH 2025
•p￿rAbIa to BIArllM pr•pathJ tho* •C¢￿tr In 8cc4)rfwu tho Fthdal R•prylNJ 8kn[*￿ **
IJ( R•P￿￿e ol1rel0r￿ IFRS 102) Idlo¢the 1 Jor•Jw20191
fum)ur n4ThirvJ ComrnW￿ty of Ponwwem. th8 c4nUnu•8 trj be a valu*>b ccffjrnu￿ty l# us¢d fvr
vorw ofpuTr(*8B by locol IndlTrAdual•, group8. AN[ ￿￿ness￿5 for 8nd rw ot cwttM￿ty¥C•m￿8
1 o• bdng a corthrt 8nd w￿thn9 venuv. Ih hau kn • y￿st￿&y c*8rfty 01 th tr* IMte¢ ]•
POn￿￿M Ccffimurdty Ccwndl hold8thdb>W In4tso onL¥ 8 I￿h. ext4pUTrJ Hall hm •
PuNk b•n•
Th ch￿ty ha8 Ixl YBg8rd for th• l)wlty c(￿1￿c￿￿ ￿nIn1 wld*r*8 w wblk b*wfil r•4l*ArnJ
oblKIvo8 and pkn￿r￿J Its ft￿)re Tho chth rngets I1￿ p￿¥1￿ 4th9n￿rt ot
Dri¥>rMnLmhy d8vebFxw
Ftnan¢ld wltlon
Tow fvTrJiTrJ recew du￿n@ wa8 £1tr2.100 12024 £100.810) Ind e)wthl trb• )TW
8nKwnl•J to Q09,08412024 £215PgL*I. re8em• amwnt k) Q.l)25.848 of *thlch £2.016,lJtX* ￿ ro￿
Th8 INsteo olm to mphtsln unr4Btrkknl to b• d)Jo ID I￿1. Th9 101 IB ful￿90 by gronts f
Golng COn￿M
Gov•mln9 documènt
p￿reM In8lhut8 Ho1118 controllad by p￿￿￿eM Commwty Cc￿n￿. Th• In*l•w. 8rn 1
Covndlk¥•. arg governanc• *KI ￿an and th• of thè IW
H811 l• hghl In tr￿t by Pont￿0￿ Comiunlty C¢Xu￿1. IrvTh ond eJperKlltwe Is 8dmlnSBtwed by the dwk thr
thfr CwncH.
REFERENCE APKI ADAiIMsfRATI¥E
Pw1nclp￿ addr
Co8ibrwk Ro•1
Ponifftrwn
￿￿elli
SA15 SHU

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
PONfiBEREM MEIAORIAL INSTrruTE AND HALL
Ind•wndent •xamln•rfs r•port to th• tru8ts•s of Ponty￿r￿n m•mor1￿ In•tllut• and Hall
I report to the ch8rtty trustees on my eX8mlnalr￿ of the accounts of Pontyberem Memorlol InBtitute and HaN (the TN3t)
fortt)e year 8nd$d 31 March 2025.
R•8ponslbllltlo• b••l¥ of roport
AS the charity trustees of the Trust you are responsIb￿ fc< the propar8tK)n of ts •¢counts in 8ccord8nce ￿1th Iha
raquir8m8nts of the Charities Act 2011 Ilh8 ACYI.
I report In r88pect of my examination of thè Trusys accounts canied out under Section 145 of the Act and in carylng out
my examination I havg follo￿¥d all aptA￿blO Dirpctions given by the Charfty Commlsslon uThJer Sedon 14515llbl of
the Ad.
Independ•nt ex¥minees •tatemerrt
I have ¢ompleled my examination. I confim that Th) matèrial matters have ￿rne to rny atten￿on In COnn￿On wlth the
xamlnalion giviry me cause lo believe that in any materfal respect..
a¢countlng [g￿rdS werg not kept In rgspg¢1 of th8 Trust as requirwj by S￿tiOn 130 of tha Act,. or
the accounts do not accord Nwth those records., or
the accounts do not comply the appllcalAe requlr8m8nts con¢8mlng the fonn and contsnl of accounts 88t
oui in the Ch8ritie8 (Accounts and Reports) Regulations 2008 other than any requirem8nt that th8 accc4Jnts give
8 tru6 8nd fair *l)i¢h is not 8 matter considered as part of an independent examination.
I have rK) concem8 and have com Bcross no othor matters in connecllon vhth th& examh)atk)n to vA)Id) 8ttenllon should
be dravm In thls roport In ordgr to onoblo a propgr undorstsnding ofthe a¢¢ounls lo be wched.
un Evans FCA
Bevan Bud(land LLP
Chartered Accountsnts
45 High Strvet
Haverforrh￿t
Pembrokeshlra
SA612BP
24-i.b)Ztp
Page 3

PONTYBEREM MEMORIAL INSTITUTE AND HALL
STATEMENT OF FINANCIAL AcTrvinES
FOR THE YEAR ENDED 31 MARCH 2Q25
2025
Totsl
r￿d9
2024
Total
f￿￿8
unrgsth.cted
fund
Restricted
fund
Notss
INCOME AND ENDOWMENTS FROM
Donations and logac
162,100
162.1Crf)
150.810
EXPENDITURE ON
Charitabl• acti￿tI
Charltable xtMtI8S
161,064
48,0(KJ
2(6,064
215.999
NET114COmEIIEXPEND￿UftE1
1.036
148.OCKJI
{48,9641
165,389)
RECONCILIATION OF FUNOS
Totsl fund8 brought forward
8,810
2.064,OCKJ
2,072,810
2,138,199
TOTAL FUNDS CARRIED FORWARD
9,846
2,010,OCKI
2,025,846
2,or2,810
Th8 not88 form part ofth8se financ￿1 thments
PBa8 4

l¢tsr
16981 zfa2,q81
$279
io.wj
10.300
.T4Y)
(24rd) w7VJ)
.13SI
111,Im
2W1&,eoD 2W846 2mwD
12
lthr••lrf¢*d
9W
io

NOTE8TOThE FINANCIAL STATEIEiirs
FOR TrIE YEAR ENDED 31 MARCH 2023
ACCOUNTINO POUelES
B4¥1• of pr¥parlng th•fin￿dI1 •t&t•m•ni*
Thè flnanclal 8lat•m8nt8 d tho charty, thlch 18 a eDIty ￿je1 FRS 11Y2, has* ba￿ w•p*od Irb
acttydw Imth the ChaTfiUe8 SORP IFRS 1021 'AtttyJntlng ar￿ RepoTUrq by Charitiu.. Stat8mont of
ReWwffiend￿ Praclir* appli¢abl9 to tharfYg9 w8P8th9 th&ir 8¢x0￿t$ In accg)rdarKe th9 Flnandal
ReporfkwJ Stsndard wll(xt48 In th8 UK and Rewbllc oflrelarKI IFRS 1021 1 U￿u9ry 201By. Flnor*i
Repo￿t¥j Stsndard 102 Tho Nnwdal RoFornng Sland9rd 8ppliGabk8 in thg UK and Reput41c of Irew and thè
Act 2011, The finafthl dalem￿lI have pr￿red ￿￿eTthe ¢Ntcunvèrthon.
lTrcorn•
Inu)￿ thè C￿lIty ts6 to tho fvrKI8, any p*[￿7•￿¢• CpJndMoN* al#ched thè
Ihe rtern18) of hKom• btgn mèl li Is ty¢b3bk8 that the Ir¥xffiè wll bE ret￿d and th8 8mwrrt can b8
M9￿red rellth.
Whoro IncsJm6 ha8 r8W o>wdiiurv {as wlth luryjthlw ￿ contrKt knoJm•l IhB InL))m and
gw• reported gr￿ in th8 Stat¢nMnt ol ￿11188.
Donathon8 wniwd ¥￿e￿&blo. In th8 trAt 8 donalcffl li to I￿NN[v￿
p9th)nDan￿ CondM￿￿ behr8 th9 Charty ￿ •ntIl￿ to th• th• 18 dgtsJRd not rewJnl8ed
unll I tlo thettho cond￿￿ ba fumlled In thg rBpJrOng p￿￿1.
Int•r•st ￿ depD*l¥ heid is i1￿luded kn ret￿b￿? end the arrwjunt fan be mea￿Ted rd8bty ty th• Chrlty
Iwt li no￿aty￿￿ ofih• intwe6t ￿ld or tyth8 b￿k.
AII gyp8ndKure 18 ottountsd for on an ba818 and h08 ¢18￿￿8d vnthr headlng8 Ihst 8KtMg¥tg an
r¢LItAd lo the ca*ory. Whero u)St8 cannot bo attrfbut•d lo parbcular h88dings thèy hwo bB8n
Suppwxl i¥Mts 8rn madè up of admlrMStr8tion rrAnagebnert ffirth¢è ¢c•ts and govorronc& wsts.
Go¥8mÈne• ar8 thoE8 CQ8t8 irteurred kn rthnecknn with lh8 comp]iancè with ts)nSOtulon￿ and
T8tYJlbla as89ts we 8tatad ai leg8 awJrhwW 0owvknn18 p￿ded to off th
Jt IBJB 8•llmat8d rBslrkMI of tsrwJlLle ffi>xd as￿￿ ty •4ual Irnlalmants ow weful
8conThnkn as
2% on tsjxt
18% T￿￿dn￿ ba*è
FL*fr￿alKI
Plort orvj m8cthwy
16% b*￿fj
IlThd a888ts are hehl knr Con1n￿n9 uoe In the (*arfVs rnoonjed 81 Mlt at th? timg of
awisilkn. ImpainentrnvwJtre ￿l￿d n￿*$gary.
SkK*8 aTe v4ued #t ts low of g)6t and net realtsatrle aft¢f makknJ th• aknAn¢• tr¢ ¢￿￿1￿￿ #nd
movlw M•m$.
Taxatlon
Fund •ccouTrtlng
UNeBtslthd fvnd¥ ero Iwmnlrtg rtta¥8bte or gwwatsd for tha obJBcl8 oftho t*th firti
￿￿ed purpose and ore¥vdllgbJg 88 98nw* fundB.
RG81rkae¢J fijnds can ¢Jnty be u8•J for pth￿r Mtyctsd wrwse8￿￿ thg ot40(*8 ofthe clwlty. Rg8trlckn$
6{￿ned bytro d(mrorv+thw lund68re fc¢ porfcular re8trfct0d F4VPOBgB. vthlch
meei8thege cffterfe ￿ Cheffjedto thèfund, tOg8ther%th a fa* allc¢eil(n V4JFVC4tco8ts.
D••iJr* fLmds ar• fvnds ••marW ty tho Ift￿ for a Pa￿￿lar FwfFW. TW are Mt and
Futhr 8XF48rdknn ofthe rth F4wprm ofe￿h￿jr￿bs trK*Kl&J kn th8 rKts8to thefflnwthJ81atsnvts.
rAnllnu&J...

PONTYBEREM MEMORIAL INSTITUTE AND HALL
NOTES TO THE FINANCIAL STATEMENTS- ¢ontlnuod
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POUCIES- contlnuod
nslon costs and oth•r post.r•tlr•m•nt b•neflts
The charity operates a defined contribution pen￿on scheme. Contrfbuuons payable to Ihe charfvs p8ndon
sctheme are charwl to the Ststement of FinancAal Actmties in the period to which they r8lat6.
Don#t•d g¢od¥
Donated goods are recognlsed the Charity has ¢(￿trol over the item, any conditions assoa8t8d the
donated item have been met. the ￿91P1 of wnomlc benefit from th& u88 of th8 Etsm ￿ probable and that
economic bttnefft can te rneasurBd reliably.
Donated goods arn Indud8d In Incomè 8t the e8timaleil value of Ihe gfft to the ChBrlty wthen received, based
the amount that the Charity would have been prepared to pay for th6 goods has it been required lo purchase
them, a correspondkng In the oppropriate 8Xper￿lI￿re heading for Ihe same amount.
D•btors
Trade 8nd other debtors affj recognised at the setuement amunt due. Prnp8yments are valued al the a￿￿Trt
pr¢paid nel of any due. Accrued Incomgls indud9d 01 best 8s16ma¢e of Iho 8mounts receivable at th8
balBnce sheet dBt&.
Cuh and ¢aJh •quivalents
Cash and cash equivalents comprlse cash in hand and demand depo•ts that are readily converbble to a knth
arrK)unt of cash and subject to an Ins5gnMcant rtsk to thang9$ In valuo.
CrodltOTS
Craditors ara r8ccgnls8d ¥th8r8 th& Charity has a pre8enl obligation resulOThJ from a past evgnl that wll pwt*bty
result In th8 trdnsfer of hjnds to a third paty ond the amount du8 10 3etYe the obllgation can be measured or
estimatsd reliably. CreditoTr are norn￿1￿ at Iheii seltlemenl amount after allowng for any tr￿16
dSscounts due.
Fin•n¢i*l in#trument•
The Charity only has finandal assets and finand81118blllUe8 of a klnd that ouawfy as basic financial instruments.
Ba￿¢ financial instruments are Inltlalty T9￿gnIs9¢y at transaction value and subsequently measurgd at their
8elUem8nt v8lu8.
Going concern
The trustees have cOn￿dered th& flnancial pgrforTnance of th8 ChaTfty for the forgseeable fU￿re. Sn p8rt1cu18r,
th8 néxt 12 to 18 months and are confident that th8 Charty Is a golro Concem.
DONATIONS AND LEGACIES
2025
2024
Donations
Fundrdisillg in¢ome
Grants
Hlre of ho11
Evenl$
B8r sal88
Miscellaneous incomè
6C(I
4.132
20.000
42,797
23,687
74.370
516
39,000
29.497
19,860
57,146
975
lff2,100
150,610
Grants raceived. included in the above. a￿ 88 follows:
2025
2024
Pontyberem Communty Courril
National GrSd
20,000
35,000
4,000
20.O¢X)
39.000
Page 7
continued...

PONTYBEREM MEMORIAL INSTtruTE AND HALL
NOTES TO THE FINAMCIAL STATEMENTS. contlnued
FOR THE YEAR ENDED 31 MARCH 2025
CHARITABLE ACTMTIES COSTS
Support
¢08ts18ee
nots 41
Direct
Tots18
CharIlab￿ activities
204.510
209.064
SUPPORT COSTS
Manag8fflent
Charitabk 8dlvlOes
4,554
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees. temunerdlion cr other benefils for the year ertty￿ 31 IAarth 2025 nor for the yeor ended
31 Merch 2024.
Trustee8' oxpen8eB
There were ￿ trustees, expenses paid fc* the y￿r ended 31 Maffh 2025 nor for the year ended
31 March 2024.
STAFF COSTS
The average monthly numb&r ofemploy¢¢$ durfng th8 y8arw88 88 follo￿..
2025
2024
Coretskw3
Admlnistrator
No empk)yees reedved emolumgnts In ex￿8 of £60.000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTMTIES
Unrestricted
fund
Reslricted
fund
Tol
fundg
INCOME AND ENDOWMENTS FROM
Donatlons a￿1 IwJaci08
150.610
150.610
EXPENDITURE ON
Charltable activitle8
Charit*J19 athllg8
167.999
48,￿0
215.999
NET INCOMEIIEXPEMDITUREI
117,389)
148.000}
165.389}
RECONCILIATION OF FUNDS
Total fvnd8 brought forvRrd
26,199
2.112.000
2.138.199
TOTAL FU14DS CARRIED FORWARD
8.810
2.064.000
2,072,810
Pago 8
contlnued...

PONTYBEREM MEMORIAL IN8nTUTE AND HALL
NOTES TO THE FINANCIAL STATEMENTS- contlnu•d
FOR THE YEAR ENDED 31 MARCH 2025
TANGIBLE FIXED ASSETS
Fixtures
and
fithngs
Freehold
pr¢pety
Plant 8
mathinery
Comwt
equiprnent
Totals
COST
At 1 Aprfl 2024 8rKI
31 March 2025
2,400,000
40.014
17.076
2.458.032
DEPRECIATION
At 1 April 2024
Chatge ftKyeaT
336.000
48,000
26.913
1.965
10,200
1.031
374,055
50.996
At 31 March 2025
384,000
28,878
11￿1
942
425,051
NET BOOK VALLIE
At 31 March 2025
2,016.000
11.136
5,845
2,032,981
At 31 March 2024
2,064,CKIO
13.101
6.876
2,083.977
Thè proparty Wa8 fvnd8d by fiJnd8 Tai88d from the community, ￿tch will hav8 to b8 repa￿ M sold. It h8$ begn
included at A d88med wsl of £2.400,000 ft)Ilowng 8 valuation by Camwthellshire County Council on 1
Nov8mber 2016. Detalls of the orfglnal cost are ¢uryentty not available.
STOCKS
2025
2024
Slo¢k8
2,300
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Income rec8ivabl•
Pr8payYn8nts
2.694
322
3.016
11.
CREDITORS: AMOUMTS FALLING DUE WITHIN ONE YEAR
2025
2024
26.722
20.793
12.
IAOVEMENT IN FUNDS
movemont
in funds
Al
31.325
At 1.4.24
Unr•8trithd funql•
General furKJ
8,810
1.036
9.846
ReBtrtcted fvnd8
Property
2,064,000
148.OCQI
2.016,CQO
TOTAL FUNDS
2.072,810
146,9641
2.025,846
Pag& 9
continued...

poiirYBEREM MEMORIAL INSTITiJfE AND HALL
NOTES TO THE FINANCIAL STATEMENTS- contlnu•d
FOR THE YEAR ENDED 31 MARCH 2025
12.
MOVEMENT IN FUNDS- ¢ontlnued
N8t movement In funds. induded in the above are as foll
IrLYJmlng
f88ourc
Resources
expended
Movement
In fu￿18
Unrestrlded fundg
G8n8ral fund
162,100
1161,0641
1.036
Restrlctgd funds
Property
148,orJii
{48,0001
TOTAL FUNDS
162,100
1209.0641
146,9841
Conwratlve8 for movement In fund8
movgmgnt
In funds
At 1.4.23
31.3.24
Unrnstrlct•d fund•
General fvnd
26,199
117.3891
8,810
Re•tridèd fvnd¥
PfOPOrty
2,112,000
{48,0001
2,064,000
TOTAL FUNDS
2,138,199
165,3891
2.072,810
comparati￿ n•t mov8m8nt In funds. included in the above are a8 fc4low8:
Incomlng
ro$ources
Resources
8YP8nded
ment
in funL18
Unmtricted funds
Ggnorol fvnd
150,610
1167,999)
{17,3891
Rastrlet•d funds
Property
(48.0001
{48,0001
TOTAL FUNDS
150,610
1215.9991
{65,3891
PURPOSE OF RESTRICTED FUND
The r&striiaed funJ r&presgnts thg capttal cost of the freehold buldirvJ The depr9c1ati￿ of the buildiNJ is I%￿8n
off to this reserve on an annual ba818.
Page10
conlnued...

PONTY8EREM MEMORIAL INSTITUTE AND HALL
NOTES TO THE FINANCIAL STATEMENTS- contlnu
FOR THE YEAR ENDED 31 MARCH 2025
13.
coKriNGETrrf UA8ILITIES
The propety Is funtded by 8 grant. vA)rch will be repayab￿ on cassation of the charlty.
RELATED PARTY DISCLOSURES
14.
Pontytrerem Memorfal Insliluto and Hall Is held In Imsl by Pontyberem Communty Council. In¢orne and
expenditure 18 admlnistered by th8 clerk through tho Communty Councll. The amount to the Community
Coun¢ll as at 31 March 2025 was £15.288 12024 £14.1781.
During the year grants hav6 been reeeNed from the Community Council to assist with tha Nnning costs of the
IAemMal Hal, thes8 grants arg not due to b9 repaid to the Communlty Council. For Ihe year ended 31 March
2025 the grants amounted to £20.00012024 £35.000).
15.
INDEPENDENT EXAMINERS REMUNERATION
2025
2024
Inde￿ndent examiners f88 {inc vat)
1,504
1,434
Page11

DET￿LED STATEMENT OF FIMA14CIAL ACTMTIES
FOR THE YEAR ENDED 31 MARCH 2025
2025
2ff24
INC(AIE AND ENDOhlWENTS
DonaU¢)n•
4,132
Fundraising income
Grants
Hire of
Events
Bar sales
mi￿lIan9[￿
130
39,000
29,497
19,860
57.146
975
42,797
23.687
74.370
516
162,1CKJ
150,610
T(tsl Inwblng r•sour
162,1fAI
150,610
EXPENDITURE
Wagas
P￿SlOn$
Insurance
Light, h8at 8nd V&ptsr
Telephone
AthmSnislralkJn
Repair6. maInt¢n￿¢•
Stock for rg6819
Rthjse and de8nlNd ¢08ts
LaL#)dry
Protective dothing
Events
Heatth 8nd safgty Èxpenso8
Mis(*lianeous ex￿n88$
Equipmont leasing
Consuwants f888
Licences
DeF*ec￿ oftsr#J1tr48 Ilxed 088•ts
47.833
4.973
427
13,840
1,292
1,161
12,736
25,221
53,461
1.328
9.922
16.&39
30,060
2.713
36.gJ3
234
35.￿3
2,057
1.089
1,825
51.522
204.510
212.753
Support coots
Webgte and Ma￿e11￿j
B8nK an(1 card thr988
1.716
3246
TfA81 ffjsOur￿ exF*
215.939
Ngt •xp•n&thirn
146,964}
165.3891
ThiB P8g8 doo$ fom fv ofthe 8talutory ffirwi¢lMI ￿atements
P•ao 12

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