ANHEDDAU CYFYNGEDIG
(Limited by Guarantee)
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
(Company Registration Number 2380151)
(Charity Registration Number 701697)

ANHEDDAU CYFYNGEDIG
LEGAL AND ADMINISTRATIVE DETAILS
The Trustee Directors (hereafter referred to as °Trustees') present their report and audited accounts for the year
ended 31 March 2024. This also constitutes the Directors. Report as a combined document.
Reference & Administrative Details
Charity Registration Number
701697
Company Registration Number
2380151
Registered and Principal Office
6 Llys Britannia
Parc Menai
Bangor
GVQYNEDD
LL57 4BN
Bankers
HSBC plc
24 Castle Square
CAERNARFON
LL55 2NB
Auditors
Williams Denton Cyf
Glaslyn, Ffordd Y Parc. Parc Menai
BANGOR
LL57 4FE
Accountants
Champion TLL Accountants Ltd
7 - 9 Station Road
PRESTON
PR4 6SN
Solicitors
Aaron & Partners
5-7 Grosvenor Court
CHESTER
CH1 1HG
Directors (Trustees)
The directors of the charitable company are also its Trustees for the purpose of charity law. The Trustees who
served during the year and the present members are:
Brian Merfyn Jones (Chair)
Jonathan M Walsh (Treasurer)
Gwylan Williams Chair) - resigned 31 March 2024
Margaret C Flynn
Sue James
Clare Thomas Hanah - appointed 7 December 2023
John Idris Jones - appointed 2 April 2024
Senior Stsff Members as at 31 March 2024
Claire Higgins (CEO and Chief Financial Officer)
Nia Prendergast (Head of Corporate Services, Deputy CEO and Company Secretary)
Sharon Burke (Head of SeNice, Deputy CEO)

ANHEDDAU CYFYNGEDIG
TRUSTEES, REPORT
Structure, Governance and Management
Anheddau is a Registered Charity and a Company Limited by Guarantee, governed by its Memorandum and
Articles of Association.
Any adult can apply to become a Twstee of the charity. There is an application process and approval onto
the Board is endorsed by Trustees at a Council of Management Trustee Board meeting. Trustees give of their
time freely and no Trustee remuneration was paid in the year. Details of Trustee expenses and related third
party transactions are disclosed in note 2 lo the Accounts. Trustees are required to disclose all relevant
interests and register them with the Chief Executive in accordan￿ with the Charity's policy and wrthdraw from
decisions where a conflict of interest arises.
The current Trustees are:
Brian Jones - Chair
Sue James - Vice Chair
Jonathan Walsh Treasurer
Margaret Flynn
Claire Thomas Hanah became a trustee on the 7th December 2023
John Idris Jones became a trustee on the 2nd April 2024
Gwylian Williams stood down on the 31st March 2024.
The Board makes the final decisions and ratifies all policies by which the organisation is bound. The full
Trustee Board meets quarterly in addition to the Annual General Meeting. The Boards work is supported by
three sub committees. Finance Support Group, Corporate servI￿s and Service Delivery and Safeguarding.
The Chair, Vice Chair and Executive Managers meet monthly to discuss operational activity.
The day-to-day management of Anheddau is delegated by the Trustees to the Chief Executive. Duties are
then carried out as appropriate by the other managers within Anheddau.
The Head Offi￿, which is also the Registered Office is in Bangor, Gwynedd. Anheddau also has satellite
offices in Dolgellau. Bangor, Wrexham and St Asaph.
Objectives, Activities and Strategies to Achieve these Aims
The objectives of Anheddau are to promote the relief of people with support needs, residing primarily or
temporarily in Wales, to empower them to live fulfilled lives. Anheddau currently works in the Counties of
Gwynedd, Ynys Mon, Conwy, Denbighshire and Wrexham.
Princlpal Funding Sources
Anheddau's funding is received by way of Service Level Agreement payments from all six North Wales Local
Authorities. Funding is also received from BCUHB in respect of individual support which is funded by
Continuing Health Care.
Anheddau works within the footprint of the North Wales Regional Partnership Board and manages 24 hour
communty based services as well as community support contracts. in the geographical area of Ynys Mon,
Gwynedd, Wrexham and Conwy and Denbighshire.
Since everyone has different needs, the type of support offered varies. Anheddau assists people to live full,
active and rewarding lives within their community.

ANHEDDAU CYFYNGEDIG
TRUSTEES, REPORT- Continued
Achievements and perfomiance
Some of the Seprfl￿S Anheddau currently provides are:
Assistance with personal care
Assistan￿ with medication
Supporting with budgeting, shopping and preparing meals
Assisting with correspondence and attending appointments
Assisting with laundry and household chores
Supporting individuals to maintain their tenancies.
Community Involvement Support
Respite to families I carers such as sitting services, including through the night
End of life of care.
This support may range from a few hours a day to 24 hours depending on a person's assessed needs.
There are aspects of some seNice delivery for which staff have received specific training in order to ensure they
can undertake such tasks to support each individual.
Although everyone Anheddau supports is unique there are some core elements that are fundamental for leading
a fulfilled life, being part of a community, having relationships, having opportunities to take part in activities or
education, being able to make choices and have control and being respected and be treated as individuals is
paramount.
The key to Anheddau's approach for supporting individuals in achieving health and wellbeing and independence
is involving them in identifying what matters and what's important.
Anheddau trains staff to use Person Centred Planning Tools and promotes AGtive Support in encouraging
individuals to take part in activities at home and in the community. It seeks to build on people's skills and
preferences. Participation and contribution are important elements of self-esteem" by giving a person the
opportunity to try activities and hobbies, or any of their interests, this keeps people fit, mentally alert and allows
people to express themselves. Encouraging and supporting individuals to engage in education and training
nurtures the development of skills and talents and enables each to show 'what they can do.
A person's own linguistic, cultural and religious identity is paramount. Anheddau works with the individual and
their families to design support plans which captures how we can ensure these are respected and ￿lebrated.
Individuals are supported to attend appointments with other health professionals. Communication and
collaborative working is essential for a holistic approach to supporting each individual.
Claire Higgins is the Responsible Individual and the Registered Manager is Sue Hart. Both are based at the
Registered Office in Bangor. Both are supported in the day to day management of service delivery by a team of
managers. including Head of Service. Service Managers and House Managers.
Quarterly visits to Services are conducted by Claire Higgins to talkto the people being supported and to maintain
oversight of the management, quality, safety and effectiveness of the service at all times. The Heads of Service
have allocated levels of managers to manage the day to day operations.
The managers spend time with individuals and staff and are present to oversee the efficient running of the
support provided. They are well known to the individuals and are knowledgeable about their support plan
requirements.
Managers from other services undertake unannOUn￿d visits to ensure consistency. The focus on all visits from
management is to review the quality of support and Complian￿ against regulation.

ANHEDDAU CYFYNGEDIG
TRUSTEES. REPORT- Continued
Reports from each tier of management are submitted on a monthly basis and this information is collated on
a quarterly basis for the Responsible Individual, Registered Manager, Head of Service and Trustees.
The core values of Anheddau are 'Commit, Empower, Excel,. The values are embedded in the mission
statement and apply equally to how we interact with our supported individuals as they do to employees.
Values and behaviour make the mission statement come alive and as a result they are embedded and
reinforced at every opportunity such as core training, performance reviews, staff council, the monthly staff
newsletter, briefings and The Anheddau Way Behaviour Framework.
This framework defines how we can all contribute to the success of the organisation, and to our own
successes as individuals. People can identify what our values are through the way they see us behave. How
we talk to each other and how we do our work which should show what our core values are as an organisation.
The identified values and behaviours that make up the 'Anheddau Way, demonstrate the attitude and
approach we should bring to our work, and encompass how we do things, how we treat others and how we
can expect to be treated.
The core values fom the central part of our working culture, people management processes, how we
communicate with each other and our Se￿1￿ delivery approach.
Culture is the word used to describe the way we do things around here. We have to nurture the desired culture
and Anheddau's Board and Senior Leadership Team recognises its role in influencing and shaping the
development of the Culture.
Anheddau strives to provide high quality, empowering compassionate care and support adopting the
principles of Positive Behaviour Support and least restrictive practices.
Anheddau aims to ensure that all its employees Come to work to a positive, welcoming and thriving work
environment and a significant element of developing and supporting the culture relates to managing people
and we recognise the strong link be￿een how staff are managed and what those receiving care and support
say about their experien￿.
A significant amount of work has occurred in respect of refreshing the culture during this year and the
introduction of Staff Council, Managers Forum and Supported Individuals forum reinforces that as a service
provider Anheddau has identified its staff as the key to the provision of quality services.
The Anheddau Way promotes a supportive. inclusive and values-led culture as a healthy environment to
support our collective efforts to achieve our priorities and ultimately to empower adults with support needs to
live fulfilled lives.
Key Risks:
The Trustees have a risk management strategy which comprises.. A regular review of the detailed Risk Register
which identifies the key risks and the strategies employed to address them. the establishment of policies,
systems and procedures to mitigate the identified risks", the implementation of procedures designed to minimise
or manage any potential impact on the organisation should those risks materialise.,
The Board has undertaken a full assessment of the risks to which Anheddau may be subject. This includes,
failure to safeguard, loss of income, health and safety issues and changes in legislation. A risk management
strategy is in place which identifies the risks and sets out methods and procedures by which they may be
minimised and dealt with should they arise.
One of the key risks Anheddau faces is in respect the availability of suitably trained staff and in ensuring that
safeguarding and the reporting procedures which surround it are embedded in everyday practice. Anheddau
takes this responsibility seriously and has strengthened the training and reporting mechanisms.

ANHEDDAU CYFYNGEDIG
TRUSTEES, REPORT- Continued
Safeguarding Risk
Safeguarding is the responsibility of everyone that comes into contact with a vulnerable person, if
capacitated decisions are eVIden￿d the service user should be encouraged and supported to make
informed choices. Safeguarding is a statutory responsibility in response to individual cases where risk of
ham has been identified and this concem has been highlighted via the POVA (Protection of Vulnerable
Adults) referral system to the local authority.
Additionally, people who work with vulnerable groups must be alerted to the possible indicators of abuse and
be able to act to protect them from harm. In order to ensure the above Anheddau embeds the principles and
practical awareness of Safeguarding in its core training programme and annual refresher. Staff are asked to
demonstrate their understanding of safeguarding during the probation period.
The main legal enforcement framework is in the, Social Services and Well- being Act (Wales) 2014 and its
supporting regulations and code of practice. All staff are required to download the National Safeguarding App.
Capacity Risk
Anheddau's growth over the past 12 months has resulted in increased pressure within a range of roles
within the organisation. A review detemined the need to strengthen key roles to ensure capacity to grow
was maintained without compromising on quality of service delivery.
Flnancial Risk
Anheddau operates in a competitive market and relies on commissioners, funding. As Commissioners
budgets are tightened, surplus is reduced and as a consequence Anheddau has increased monitoring to
ensure quality is not impacted upon. A Quality Assurance group has been created to oversee the review of
the Quality Assuran￿ Process.
Public Benefit
In meeting the objects of the Charity the Trustees have considered the Charity Commission guidan￿ on
public benefit and are satisfied that the activities undertaken during the year have provided significant
benefit to the section of the general public, being as described in the guidance of being in need due to ill-
health, disability, age or other disadvantage. See achievements and performance I successes for more
detail.
Key successes:
Anheddau operates a Commencement of Service prO￿sS and this explains the steps taken to ensure
when a New Service is commissioned that we identify what matters to an individual and how we can
best support them. A number of new individuals began receiving support from Anheddau during the
year and the tools and process created a smooth transition over with key staff understanding their
responsibilities.
Anheddau also has introduced a refreshed Quality Assurance framework that ensures compliance
against the Statement of Purpose and identifies that outcomes have been met through the ongoing
review and reassessment.
Anheddau sent out a questionnaire to each individual and a separate questionnaire to families.
For a number of years Anheddau have been using a incident reporting system called MY Compliance,
this enables community based support workers to record incidents, near misses and concerns
instantly, with the use of a mobile phone. The existence of the system enables Anheddau to be able to
operate a rapid response service.
All individuals are encouraged and supported to attend the annual health check and staff support
individuals to attend other appointments such as Covid and Flu vaccinations. Where an individual
chooses to decline medical intervention support is provided to ensure this decision is understood and
where capacity is possibly affecting the decision support from the MDT is obtained. Work has been
undertaken to review documentation relating to hospital admissions and discharges.

ANHEDDAU CYFYNGEDIG
TRUSTEES. REPORT- Continued
Work commenced in respect of the Mental Capacity Workstream and developing tools and life stories.
This year saw the introduction of the Supported Individuals forum, Staff Council and Managers forum.
These forums are designed to enable both supported Individuals and staff to have a voice on the
shaping and development of the organisation.
Anheddau is self sufficient in terms of its Training. Accredited Vocational Qualifications. Health and
Safety, and Positive Behavioural Support, with in house key personnel who are occupationally
competent in their specialist area as well as being eXperien￿d social care professionals. This year an
emphasis has also been placed on Management training with the introduction of a programme of
training having commenced.
During the year a considerable amount of time has been spent refreshing the culture linked into a review
of the structure and introduction of management training.
Anheddau are signed up to the Welsh Government Code of Ethical Employment in SupFly chains. The
code is designed to ensure that workers in public sector supply chains are employed ethically and in
compliance with both the letter and spirit of UK, EU and intemational laws. This has been maintained
and Anheddau was awarded Sponsorship status for Overseas Workers wishing to remain working in
Wales post completion of their academic studies.
The remuneration of support workers is currently set by the National Living Wage legislation and
Anheddau has worked to maintain differentials between the remuneration of Support Workers and
Managers.
Key Perforniance Indicators
Anheddau measures key performance indicators (KPIS) to help assess the impact the Charitable Company
makes and its effectiveness. The following KPIS are captured as part of our day-to-day regulatory
requirements and recording processes.
Key Performance Insicator
2024
2023
Average number of service users supported in the year
121
134
Approximate number of care hours provided in the year
414,076
297,232
Average number of employed people (head-count)
360
316
Number of complaints received
Number of compliments re￿iVed
Outcome of regulatory inspections - average assessment
Good
Not Inspected

ANHEDDAU CYFYNGEDIG
TRUSTEES, REPORT- Continued
Investment Policy
The Trustees have a policy of depositing cash held in longer-term accounts where a higher rate of interest can
be achieved, whilst ensuring a segregation of assets between various banks to protect funds under the
Financial Serrfices Compensation Scheme (FSCS) and ensuring cash is readily available for short-term
requirements, without the need to incur any operational financing costs.
A sum of £5,000 is also transfe￿ed onto deposit each month unless there is an agreed written dispensation
from the Treasurer having consulted with one or more members of the Council of Management.
The Trustees believe that the Charity has adequate resources to continue in operational existence for the
forseeable future. For this reason, they continue to adopt the going concem basis in producing these accounts.
Financial Review and Policy on Reserves
During the year the charity has a deficit of £154,333 (2023 deficit of £113,955). Unrestricted reserves now
stand at £1,750,479 (General fund balance) after segregating funds relating to future projects of £40,000,
unrestricted fixed assets of £52,892, and restricted fixed assets of £70,000. The detailed results and closing
balances are shown on the Statement of Financial Activities and Balan￿ Sheet respectively.
In accordance with Charity Commission requirements, all charities should set a reserves target to help ensure
sustainability, having assessed the risks facing the Charity (see risk management section, below).
Anheddau needs reserves for the following reasons".-
To provide sufficient working capital for its day to day needs.
To enable it to continue to operate in the event of a crisis, whether foreseen or unforeseen"
To enable it to cope with any reduction in its income.
To finan￿ and underpin growth in its activities.
The view of the Trustees is that Anheddau needs sufficient reserves to cover the Charity's activities for a period
of three to six months, and sufficient liquid reserves (i.e. cash, bank balances or other assets close to cash
such as deposits) to cover the payroll and other costs for a period of four months. At the year end,
approximately 2.9 months, liquid reserves are available, and 2.1 months, worth of general funds (after providing
for non-liquid fixed asset funds). See note 10 to the Accounts for further details.
The reserves policy shall inform other spending decisions, which must be examined having regard to their
impact on it.
The Trustees believe that the Charrty has adequate resources to continue in operational existence for the
foreseeable future. For this reason, they continue to adopt the going concern basis in producing these
accounts.
Anheddau manages its finances robustly via the scrutiny of the Finance sub Group of the Trustee Board
which reviews the financial viability of all senil￿S quarterly. This Group comprises the Treasurer, CEO,
Finan￿ Managers and external professional accountancy support from Champion TLL Accountants.

ANHEDDAU CYFYNGEDIG
TRUSTEES, REPORT- Continued
Going concern
The Accounts are prepared on a going concem basis, which the Trustees consider to be appropriate having
considered the foreseeable future. The Charitiable Company holds reserves which are sufficiently in line with
it's reserdes policy.
Fundraising
Less than 1 % of Anheddau's income is generated by fundraising. This is entirely confined to grant based
donations. Anheddau undertakes no public fundraising and there have been no complaints received regarding
its fundraising activities. Anheddau does not engage the seNices of fundraising consultants
Plans for Future Periods
The main aim for Anheddau for the immediate future is to ensure our work continues to meet our purpose,
ensure that our actions (productivity) is undertaken to support the interests of the individuals we support and
develop the increased ability to evidence outcomes individuals have achieved with our support.
We continue to develop and expand in a financially challenging dimate, whilst maintaining the high quality of
service to existing and new individuals in a perS0n-￿ntred and outcome-focused way.
Anheddau has applied for and won a number tenders during the year. Each tender opportunity and their
potential implication is considered as they arise. Anheddau's aim is to maintain continuity of Servi￿ for the
supported individuals whilst ensuring the sustainability of financial and people resourcing. A specific work group
consisting of staff from across Anheddau have been working to identify the growth opportunities and ways in
which Anheddau can strengthen and capture its quality recording and achievements.
We will continue to respond and contribute to development in Social Care, monitoring and responding to
legislative. commissioning and regulatory changes.
statement of Trustees, Responsibilities
The Trustees (who are also directors of Anheddau Cyfyngedig for the purposes of company law) are
responsible for preparing the Annual Report and the Financial Statements in accordance with applicable law
and United Kingdom Accounting Standards (UK GAAP).
Company law 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 charitable company and of the incoming resources and application of
resources including the income and expenditure of the charitable company for that period. In preparing these
financial statements, the Trustees are required to:
select suitable accounting policies and apply them consistently",
obsenie the methods and principles in the Charity SORP,.
make judgements and estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards have been followed, subject to any material
departures disclosed and explained in the Financial Statements., and
prepare the financial statements on the going con￿rn basis unless it is inappropriate to presume that
the charitable company will continue in business.

ANHEDDAU CYFYNGEDIG
TRUSTEES, REPORT- Continued
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy
at any time the financial position of the charitable company and enable them to ensure that the financial
statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of
the Charitable company and hen￿ for taking reasonable steps for the prevention and detection of fraud and
other irregularities.
In so far as the Trustees are aware, there is no relevant audit information of which the charitable company's
auditors are unaware and the Trustees have taken all steps that they ought to have taken to make themselves
aware of any relevant audit infonnation and to establish that the auditors are aware of that information.
The Trustees are responsible for the Maintenan￿ and integrity of the corporate and financial information
included on the charitable company's website. Legislation in the United Kingdom goveming the preparation
and dissemination of financial statements may differ from legislation in otherjurisdictions.
The financial statements have been prepared in accordance with the provisions applicable to companies
subject to the small companies, regime.
This report was approved by the Board on ....
igned on its behalf by..
N E Prendergast (Company Secretary)
B M Jones (Trustse I Chair)

INDEPENDENT AUDITOR'S REPORTTOTHE MEMBERS OF
ANHEDDAU CYFYNGEDIG
Opinion
We have audited the financial statements of Anheddau Cyf (the 'charitable company,) for the year
ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the
Cash Flow Statement and notes to the financial statements, including a summary of significant
accounting policies. The financial reporting framework that has been applied in their preparation is
applicable law and United Kingdom Accounting Standards (United Kingdom Generally AC￿pted
Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland,.
In our opinion the financial statements"
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and
of rts incoming resources and application of reSoUr￿s, including its income and expendrture. for
the year then ended.,
have been properly prepared in accordance with United Kingdom Generally AC￿pted Accounting
Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditors,
responsibilities for the audit of the financial statements section of our report. We are independent of
the charitable company in accordance with the ethical requirements that are relevant to our audit of the
financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other
ethical responsibilities in accordance with these requirements. We believe that the audit eviden￿ we
have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to golng concern
In auditing the financial statements, we have concluded that the trustees, use of the going concern
basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to
events or conditions that, individually or collectively. may cast significant doubt on the charitable
company's ability to continue as a going concem for a period of at least twelve months from when the
financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees wtth respect to going concem are described
in the relevant sections of this report.
Other information
The trustees are responsible for the other information. The other infomiation comprises the information
included in the Annual Report, other than the financial statements and our Report of the Independent
Auditors thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent
otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information
and, in doing so, consider whether the other information is materially inconsistent with the financial
statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If
we identify such material inconsistencies or apparent material misstatements, we are required to
detennine whether this gives rise to a material misstatement in the financial statements themselves. If,
based on the work we have performed, we conclude that there is a material misstatement of this other
information, we are required to report that fact. We have nothing to report in this regard.

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF
ANHEDDAU CYFYNGEDIG- continued
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the Report of the Trustees for the financial year for which the financial
statements are prepared is consistent with the financial statements,. and
the Report of the Trustees has been prepared in accordan￿ with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained
in the course of the audit, we have not identified material misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires
us to report to you if, in our opinion:
adequate accounting records have not been kept or returns adequate for our audit have not been
re￿iVed from branches not visited by us. or
the financial statements are not in agreement with the accounting records and returns. or
rtain disclosures of trustees, remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit., or
the trustees were not entitled to take advantage of the small companies exemption from the
requirement to prepare a Strategic Report or in preparing the Report of the Trustees.
Responsibilities of trustees
As explained more fully in the Statement of Trustees, Responsibilities, the trustees (who are also the
directors of the charitable company for the purposes of company law) are responsible for the
preparation of the financial statements and for being satisfied that they give a true and fair view, and
for such internal control as the trustees determine is necessary to enable the preparation of financial
statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable
company's ability to continue as a going concern, disclosing, as applicable, matters related to going
concern and using the going concem basis of accounting unless the trustees either intend to liquidate
the charitable company or to cease operations, or have no realistic alternative but to do so.
Our responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue a Report of the
Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance,
but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a
material misstatement when it exists. Misstatements can arise from fraud or error and are considered
material if, individually or in the aggregate, they could reasonably be expected to Influen￿ the
economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above. to detect material misstatements in respect
of irregularities, including fraud. The extent to which our procedures are capable of detecting
irregularities, including fraud is detailed below..
Based on our understanding of the charrtable company and the environment in which it operates, we
considered the risk of acts by the charitable company that were contrary to applicable laws and
regulations, including fraud, and designed audit prO￿dureS in response to this risk. We focussed on
laws and regulations which could give rise to a material misstatement in the financial statements,
including, but not limited to, Companies Act 2006 and Charities Act 2011.
10

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF
ANHEDDAU CYFYNGEDIG- continued
Our tests included:
enquiring with management of any known or suspected irregularities. including fraud.
evaluating the adequacy of intemal controls designed to detect or prevent irregularities,
including the risk of management override",
agreeing the amounts and disclosures in the financial statements to underlying supporting
documentation.
testing journal entries to identify unusual transactions., and
evaluating whether there was evidence of management bias on key judgements and
accounting estimates.
There are inherent limitations in the audit procedures described above. The more removed that
financial transactions are from the laws and regulations, the less likely it is that we would become aware
of non-compliance. Auditing standards also limit the audit procedures required to identify non-
compliance with laws and regulations to enquiry of trustees and management, and the inspection of
regulatory and legal correspondence, if any.
Material misstatements that arise due to fraud can be harder to detect than those resulling from errors,
as fraud may involve deliberate concealment or collusion.
A further description of our responsibilities for the audit of the financial statements is located on the
Financial Reporting Council's website at W4VW.frc.org.uklauditorsresponsibilities. This description forms
part of our Report of the Independent Auditors.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter
3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state
to the charitable company's members those matters we are required to state to them in an auditors,
report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume
responsibility to anyone other than the charitable company and the charitable company's members as
a body, for our audit work, for this report, or for the opinions we have formed.
Martin Barrett FCC
'or Statutory Auditor)
for and on behalf of Williams Denton Cyr
Chartered Certified Accountants
Statutory Auditors
Glaslyn
Ffordd Y Parc
Parc Menai
Bangor
Gwynedd
LL57 4FE
11

ANHEDDAU CYFYNGEDIG
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING THE INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Restricted
Notes
Funds
Funds
Total
Funds
2024
Total
Funds
2023
Income and endowments from:
Generated Funds
Investment Income
Bank interest {U K)
Chantable Activities
Supporting People in the Community
15,580
15,580
5,930
9,701,454
9,701,454 8,035,443
Totsl
9,717,034
9,717,034 8,041,373
Expenditure on:
Chan'table Activities.-
Supporting People in the Community
- Wages & travel
Training and recruitment costs
Food & provisions
- Property costs
- offi￿ & insurance costs
Bank charges & interest
Depreciation
Audit & accountancy
Professional fees
9,182,897
55,931
49,302
82,550
333,611
8,457
5,353
12,803
140,463
9,182,897 7,648,604
55,931
39,064
49,302
32,256
82,550
78,271
333,611
235,810
8,457
11,372
5,353
6,210
12,803
12.638
140,463
91.103
Total
9,871,367
9.871,367 8,155,328
Net income
{154,333}
(154,333) (113,955)
Gross transfers between funds
10
1,250
(1,250)
Net incoming resources for the year
(153,083)
{1.250) (154,333) (113,955)
Totsl Funds brought forward
1,996,454
71,250 2,067,704 2,181,659
Total funds carried forward '
10
1,843,371
70,000 1,913,371 2,067,704
Part of the unrestricted funds relate to fixed assets (deslgnated funds) as shown on the 8alance Sheet.
Comparative figures:
The only movement on restricted funds during the prior year was the annual £1,250 transfer to unrestricted funds. The
comparative figures are summarised in note 12 to the Financial Statements.
The notes on pages 16 to 23 form an integral part of thesg accounts.
12

ANHEDDAU CYFYNGEDIG
Charity Registration Number: 701697
BALANCE SHEET
AS AT 31 MARCH 2024
Unrestricted Restricted
2024
2023
funds
Funds Total Funds Total Funds
Notes
FIXED ASSETS
Tangible assets
52,892
70,000
122,892
128,246
52,892
70,000
122,892
128,246
CURRENT ASSETS
Debtors
Cash at bank and in hand
849,321
1,517,598
849,321
1,517,598
671,979
1,641,860
2,366,919
2,366,919
2,313,839
CREDITORS:
Amounts falling due within
one year
(576,440)
{576,440) {374,381)
NET CURRENT ASSETS
1,790,479
1,790,479
1,939,458
NET ASSETS
1,843,371
70,000
1,913,371
2,067.704
RESERVES
Unrestricted reserves
General
Designated.. Projects and Support
Fixed assets.. Other
Restricted reserves {Land & Buildings) 10
1,750,479
40,000
52,892
70,000
1,889,458
50,000
56,996
71,250
10
1,913,371
2,067,704
The accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006
applicable to small companies.
The accounts were approved by the Board on
nd signed on its behalf by'.-
B M Jones (Trustee I Chair)
The notes on pages 16 to 23 form an integral part of these accounts.
13

ANHEDDAU CYFYNGEDIG
CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
Cash flows from operating activities:
Cash generated from operations
139,842)
266,070)
Net cash provided by (used in) operating
activities
(139,842)
266.070)
Cash flows from investing activities:
Purchase of tangible fixed assets
Interest received
15,580
5,930
Net cash provided by {used in) investing
activities
15,580
5,930
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning of
the reporting period
(124,262)
(260.140)
1,641,860
1,902,000
Cash and cash equivalents at the end of the
reporting period
Analysis of changes in net funds
At 1.4.23
Cash Flow At 31.3.24
Net Cash
Cash at bank
1,641,860
(124,262)
1,517,598
TOTAL
1,641,860
(124,262>
1,517,598
14

ANHEDDAU CYFYNGEDIG
NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2024
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2024
2023
Net incomel(expenditure) for the reporting period (as per the statement
of financial activities)
(154,333) (113,955)
Adjustements for:
Depreciation charges
Interest re￿iVed
Decreasel(increase) in debtors
Increasel(decrease) in creditors
5,353
6,210
{15,580) (5,930)
(177,342) (236,573)
202.060
84,178
Net cash provided by l (used in) operating activities
(139,842) (266.070)
Accounting Policies
Basis of Preparation
The accounts have been prepared under the historical cost convention (as modified by the
revaluation of certain fixed assets), Financial Reporting Standard (FRS) 102, the "SORP 2015" for
charities (FRS102 version}, and Companies Act 2006.
Preparation of consolidated financial ststements
The financial statements contain information about Anheddau Cyf as an individual company and do
not contain consolidated financial information as the parent of a group. The company is exempt
under Section 399(2A) of the Companies Act 2006 and Sub-section 24.13A of the Charities SORP
(Charities Statement of Recommended Practice) 2015 from the requirements to prepare
consolidated financial statements.
Investments in subsidiaries
Investments in subsidiary undertakings are initially recognised at cost, and subsequently
at fair value
15

ANHEDDAU CYFYNGEDIG
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting Policies - continued
Fixed Assets
Fixed assets are stated at cost and depreciated over their economic useful lives at the following
Computer hardware & software 250/0
Office equipment & furniture
Housing furniture
Freehold land & buildings
Leasehold Improvements
reducing balan
reducing balance
reducing balan
reducing balance
Over the term of the lease
Individual purchases of £1,000 or less are not generally capitalised, but expended to the Statement
of Financial Activities. A fixed asset register is maintained and items of a certain category (such as
computers) may be capitalised even if below this value.
Incoming Resources & Funds
Income is accounted for once the Charity has entitlement to the funds, it is probable that the income
will be received , and the amount can be measured reliably. The main sources of income are servi
level agreements from various authorities which are matched to the period they relate to. All income
is derived in the UK.
Income with restrictions imposed is allocated to a restricted fund and matched with the expenditure.
Capital grants are allocated to a Restricted Fund and released over the terms of the restriction.
Income has been split between the different incoming resources. All income (except bank interest)
is shown as charitable activities.
Cash at Bank and in Hand
Cash at bank and in hand includes cash in hand, deposits held at call with banks, other short-term
liquid investments and deposits with banks with longer-term fixed interest rates which are ac￿Ssible
if required.
Pension
The Charity operates a defined contribution group stakeholder pension scheme under Auto
Enrolment where the contribution rate is a fixed percentage of qualifying pay. The Charity also
continues to contribute to certain staff s private pension schemes. The total contributions payable
are disclosed in the notes to the accounts.
16

ANHEDDAU CYFYNGEDIG
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
Accounting Policies - continued
Operating Leases
Operating leases are charged to the Statement of Financial Activities as incurred.
Resources Expended
All expenditure is included in the Statement of Financial Activities in accordance with the accruals
concept, where there is a legal obligation committing the Charity to the expenditure.
Charitable activities include expenditure associated with supporting people in the community.
Support costs are included within charitable activities as analysed in the Statement of Financial
Activities.
Govemance costs include those costs incurred in the governance of the charity and those associated
with constitutional and statutory requirements.
Support Costs
The general running costs of the Charity are detailed in the SORP and Notes to the Accounts. Since
there is one charitable activity and no fund-raising activities category, it is not necessary to do any
further allocation of support costs.
VAT
The Charity is not registered for VAT, as such the VAT element is added to the related cost. shown
gross.
Statement of Financial Activities Notes
2024
2023
Income - Supporting People in the Community
Mental Health
Social Services
Supporting People
Client contribution and Client Monies
Domicilary Care Short Contracts
Local Health Board
Other Income
184,343
8,403,095
511,351
384,865
1,250
209,224
7,326
214,661
6,348,755
462,662
341,432
2,532
196,100
469,301
9,701,454
8,035,443
Expenditure
Property costs
Rent
Heat & light
60,582
21,968
72,156
6.115
82,550
78,271
17

ANHEDDAU CYFYNGEDIG
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
Statement of Financial Activities Notes - Continued
2024
2023
Office and insurance costs
Printing, stationery & advertising
Insurances
Telephone
Photocopying costs
Sundries
Repairs & renewals
Subscriptions
Health & safety
Cleaning costs
Computer & software costs
16,092
24.401
53.916
18,079
20,862
15,362
9,976
18,719
15,177
141,027
19.482
22.300
44.752
9,250
18,029
7,768
11,887
21,816
15,504
65,022
333,611
235,810
2024
2023
Depreciation
5,353
6,210
Auditorfs Fees..
- Audit services
7,200
7,200
Trustees have not received any remuneration for their seniices during this year nor the prior year. Trustee
expenses reimbursed during the year totalled £2,104 for expenses (2023: £3,287). This related to one
Trustee {2023: one Trustee).
The full time equivalent number of staff (including relief staff) for the year was 256. Carers: 224 (2023:
194); Admin: 32 (2023: 31)
2024
2023
Wages & Salaries
Social Security costs
Pension costs for 356 staff (2023.. 311 staffj in scheme
8,254,148
663,870
154,923
6,821,000
624,595
136,789
9,072,941
7,582,384
The Trustees can confirm that three employees were paid in eX￿sS of £60,000 p.a. for this year (2023..
three). Being £60k- £70k . two (2023.. two), £80k - £90k . none (2023 . none),. £100k - £11 Ok: one (2023:
one). This increased due to extra duties and number of days worked by key staff.
The remuneration of key management amounted to £257.860 for the year (2023 ". £262.279).
18

ANHEDDAU CYFYNGEDIG
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
Fixed Assets
Land & Houslng Computer
Buildings Furniture Hardwaro
& Software
Offlce
Furniture
Total
Costlvaluation
Balance blf
Additions
Disposals
210,452
19.803 200,551
44,184
474,990
Balance clf
210,452
19,803 200,551
44,184
474,990
Depreclatlon
Balan￿ blf
Charge for the year
Eliminated on disposal
93,700
2,940
18,296 193,466
249
1,810
41,282
354
346,744
5,353
Balance clf
96,640
18,545 195,276
41,636
352,097
Net Book Value
As at 31.3.24
113,812
1,258
5,275
2,547
122.892
As at 31.3.23
116,752
1,507
7,085
2,902
128,246
All fixed assets are used for charitable purposes. Land and Buildings includes freehold assets of £109,407
(2023: £111,640) and leasehold improvements of £4,405 (2023: £5,112).
Debtors - amounts falling due within one year
2024
2023
Trade debtors
Prepayments
Other debtors
707,290
84,659
57,372
557,580
32,892
81,507
849,321
671,979
19

ANHEDDAU CYFYNGEDIG
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
Creditors - amounts falling due within one year
2024
2023
Trade creditors
PAYE & NIC
Other Creditors and Accruals
39,562
167,952
368,926
15,928
144,961
213,492
576,440
374,381
Creditors include £120,487 (2023: £35,071) due to the Charity pension scheme at 31 March 2024.
Capital Structure
The charitable company is limited by guarantee and has no share capital.
Operating Lease Commitments
At 31 March 2024 the charity had the following non-cancellable operating lease commitments.
Cumulative Commitment Cumulative Commitment
2024
2024
2023
2023
Cars &
Land &
Cars &
Land &
Equipment
Buildings Equipment
Buildings
Expiring within one year
Expiring in two to five years
Expiring in more than five years
24,674
10,000
18,822
11,704
58,711
807,471
72,800
24,674
817,471
30,526
131,511
Related Parties
The charity is controlled by the members of the Council of Management, which are listed in their report.
There were no related party transactions between the charity and its members.
20

ANHEDDAU CYFYNGEDIG
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
Analysis of Net Assets between Funds
Unrestricted Funds
Generav Fixed assets
Designated
Restricted
Funds
Total
Tangible Fixed Assets
Current Assets
Current Liabilities
52,892
70,000
122,892
2,366,919
(576,440)
2,366,919
(576,440)
1,790,479
52,892
70,000
1,913.371
10. Analysis of Funds
Balance
at 1.4.23
Income
Expenditure
Transfer
Balance
31.3.24
Unrestricted Funds
General
Designated Projects
Fixed assets: Other
1,889,458
50,000
56,996
9,717,034
(9,866,013)
10,000
(10,000)
1,250
1,750,479
40,000
52,892
(5,354)
1,996,454
9,717,034
(9,871,367)
1.250
1,843.371
Restricted Funds
Land & Buildings fund
71,250
(1,250)
70,000
2,067,704
9,717,034
(9,871,367)
1,913,371
Unrestricted Funds
The general fund is used to further the objects of the Charity.
The designated software fund represents £40,000 provided for software costs to be charged in the coming
year for new payroll and HR automation.
The designated fixed asset fund represents the net book value of fixed assets (per the balan￿ sheet, after
deducting the related restricted fund) which clearly do not represent 'liquid' funds.
21

ANHEDDAU CYFYNGEDIG
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
10. Analysis of Funds - Continued
The view of the Trustees is that Anheddau needs sufficient general funds I reserves to cover the Charity's
activities for a period of three to six months, and sufficient liquid reserves (i.e. cash, bank balan￿S or other
assets close to cash such as deposits) to cover the payroll and other costs for a period of four months. At
the year end, approximately 2.9 months. liquid reserves are available, and 2.1 months, worth of general
funds.
Restricted Funds
The land and buildings fund represents monies re￿iVed to purchase specific fixed assets, released over
the terms of the restrictions. A transfer is made from restricted funds to unrestricted funds each year to
reflect the annual reduction in restricted assets.
The Comparative figures for the funds is as follows:
Balance
at 1.4.22
Income
Expenditure
Transfer
Balance
31.3.23
Unrestricted Funds
- General
Designated Projects
Fixed assets.. Other
1,997,202
50,000
61,957
8,104,081
(8,211,825)
1,889,458
50,000
56,996
(6,211)
1,250
2,109.159
8,104.081
(8,218,036)
1,250
1,996,454
Restricted Funds
Land & Buildings fund
72,500
(1,250)
71,250
2,181,659
8,104,081
(8,218,036)
2,067,704
11 . Agency Transactions
During the year the Charity received Housing Benefit and other income on behalf of certain service users
which was re-distributed to the relevant people in full.
The attributable amounts are not included within income or expenditure of the Charity for the year since
the Charity only acts as Agent in relation to these amounts.
The amounts administered and excluded are as follows:
2024
2023
Income received and distributed
(excluding Management Fees)
Net amounts awaiting distribution
at year end (within creditors)
- Amounts included in the service users,
bank account awaiting receipt (within debtors)
Separate bank accounts held on
behalf of service users (not included in Charity Balan￿ Sheet)
273,583
199,263
42,291
75,562
334,621
391,017

ANHEDDAU CYFYNGEDIG
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
12. Comparative Statement of Financial Activities
FOR THE YEAR ENDED 31 MARCH 2023
Unrestricted Restricted
Notes
Funds
Funds
Total
Funds
2023
Total
Funds
2022
Income and endowments from:
Generated Funds
Investment Income
Bank interest (UK)
Chan-table Activities
Supporting People in the Community
5,930
5,930
9,325
8,035.443
8,035,443 7,070,030
Total
8,041,373
8,041,373 7,079,355
Expenditure on:
Charitable Activities..
Supporting People in the Community
- Wages & travel
Training and recruitment costs
Food & provisions
Propety costs
- offi￿ & insurance costs
Bank charges & interest
Depreciation
- Audit & accountancy
Professional fees
7,648,604
39,064
32,256
78,271
235,810
11,372
6,210
12,638
91,103
7,648,604 6,450,399
39,064
20,726
32,256
33,217
78,271
65,535
235,810
159,842
11,372
6,479
6,210
9,348
12,638
12,375
91,103
85,318
Total
8,155,328
8,155,328 6,843,239
Net income
(113,955)
(113,955)
236,116
Gross transfers be￿een funds
10
1,250
{1,250)
Net incoming resources for the year
(112.705)
(1,250) (113,955)
236,116
Total Funds brought forward
2,109,159
72,500 2,181,659 1,945,543
Total funds carried forward '
10
1,996,454
71.250 2,067,704 2,181,659
Part of the unrestricted funds ralate to fixed assets {designated funds) as shown on the Balance SheeL
23