Charlty number 810098
CYMMER WORKMEN'S HALLAND INSTITUTE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

CYTrIMER WORKMEN'S EL4LL AND INSTITUTE
LEGAL AND ADMt.NISTII4TIVE INFoR￿lATIoN
FOR THE YEAR ENDED 31SI DECEMBER 2023
Charity number
810098
Address
Office Street
Porth
RCT
CF39 9AH
Trustees
Gary Gooding
David Wilton
Gareth En]manuel
John Marshman

CYMMER WORKMEN'S HALL AND INSTITUTE
INDEPENDENT EXAMIER'S REPORT
ST
FOR THF. YEAR ENDED 31 DEcEI￿BER 2023
Independent Examiner's Report to tbe trustees of Cymmer Worl(mengs hall and institute.
Report to th¢ tTUSl¥cs uf wuiktllfIl'b lidll li￿lI{Ul¢ foi" tlic a¢¢ounts for thc ycar
ended 31. December 2023, which are set out on pages 3 to 9.
Responsibilities and basis of report
I report to the trustees on my examination of the accounts of the above charity ('*he Trust")
for the year ended 31. December 2023.
As the ch￿lty trustees of the Trust, you are responsible for the preparation of the accounts in
accordance with the requirements of the Charities Act 2011 {'%he Act,).
I report in respect of my exan]ination of the Trust's accounts carried out under section 145 of
the 2011 Act and in carrying out my examinatio￿ I have followed the applicable Directions
given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I lidvf knuiiiyleted ex￿ni1]atIOl1. I coiifum tbat no matuiai mattcrs hav¢ come to my in
connection with the examination which gives me Ca￿ to believe that I￿ any material
respect:
accounting records were not kept in accordance with section 130 of the Act or
the accounts do not accoid with the accounting Tecords
I have no concerns and have come across no other matters in connection with the
examination to which attention should be drawn in order to enable a proper understanding of
thc accounts to be reached.
Young & Ph.
s Limited
Chartered Accountants
77 Bute Street
Treorchy
RCT
CF42 6AH
30° October 2024

CYMMER WORKMEN'S HALL AND TNSTITtrrE
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST DECEMBER 2023
Total
Funds
Total
Funds
2023
2022
Note
Incoming Resources
Incoming resourcesfrom generatedfvnds."
Activities for generating funds:
Bar sales
Other income
Welsh government ￿ant
Bank interest
250,490
167
268,679
3,511
5.000
54
515
Total Incoming Resources
251,172
277,244
Resources Expended
Costs of generdting funds
Charitable activities
Governance costs
277,817
50
1,600
274,477
1,600
Total Resources Expended
279,467
276,077
Net incomingl(outgoing) resources
(28,295)
1,167
Total funds brought forward
192,087
190,920
"I'otal Funds Carried ForTrvard
163,792
192,087

CYMMER WORKMEN'S HALL AND INSTITUTE
BALANCE SHEET
AS AT 31ST DECEMBER 2023
2023
2022
Note
Fixed Assels
Tangible fixed assets
131,350
131,959
131,350
131,959
Current Assets
Stocks
Debtors
C&￿h (li bank ￿la in hand
9,800
306
39,063
9,714
506
69,465
49,169
79,685
Liabxlitics: Amounts falling due within one y&9r
Creditors
16,727
19,557
Net Current A$sÈt#
-12,442
60,128
Net Assets
163,792
192,087
Funds
Unrestricted funds
163,792
192,087
Total Charity Fund5
163,792
192,087
The company was entitles to exemption from audit under s477 of the Companies Act 2006
relating to small companies.
The Members have not required the company to obtain an audit in accordance with section
476 of the Companies Act 2006.
The directors acknowledge their responsibilittes for Cornplyll￿ with the requirements of the
Companies Act with respect to accounting records and pr¢pardtion of accounts.
These accounts have been p￿pared in accordance with the provisions applicable to small
companies subject to the small companies regime and in accordance with FRSI 02 SORP.
Signed on behalf of the T￿￿tees.
Date:
so li 01201(k
Gary Gooding (Chair) e ? 7

CYMMER WORKNEN'S HALL AND INSTITUE
NOTES TO TIIE ACCOUINTS
FOR THE YEAR ENDED 31ST DECEMBER 2023
Basis of
aration
1.1 Basi5 of Accounting
These accounts have been prepared under the historical cost convention with items recognised at
cost nr transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Prnctice: Accounting and Reporting by Charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 102) issued on 16 July 2014
and with the Charities Act 2011.
1.2 Going Concern
These accounts have been prepared on the basis that the charity is a going concern.
Accountin
Policies
2.1 Income
Recognition of income
These are included in the Statement of Financial Activities (SOFA) when:
the charity becomes entitled to the resources"
it is more likely than not that the trustees will receive the resources. and
the monetary value can be me&sured with sufficient reliability
-Incoming resources from trading activity is accounted for when earned
-Income frorn interest is included in the accounts when receipt is probable and the amount
receivable can be measured reliably.
2.2 Expellditure alld liabilities
Expenditure is included in the accounts on an accruats b&sis. Expenditure includes any VAT, which
cannot be fully recovered.
Governance and support costs
Costs of generating fimds com￿]Se costs WAth running the bar and social club at the worknien's
hall.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its
activities and Se￿ICeS for its beneficiaries. It includes both costs that can be allocated directly to
such activities and those costs of an indirect nature necessary to support them.
Page 5

CYMMER WORKMEN'S HALL AND IIYSTITUE
NOTES TO THE ACCOUISryS
FOR THE YEAR ENDED 31SI DECEMBER 2023
Governance costs include those costs &ssociated with meeting the constitutional and statutory
requirements of the charity including audit fees and costs linked to the strategic management of
the charity.
All costs are allocated between the eXpendltL￿e categories of the SOFA on a basis designed to
reflect the use of the regoiirce.. Costs relating to g p2rticular activity are allocated directly: others
are apportioned on an appropriate basis.
Liability recognition
Liabilities are recO￿lIS¢d where it is more likely than not that there is a legal or constructive
obligation committing the charity to pay out resources and the amount of the obligation can be
measured with re&sonable certainty.
Deferred income
No material item of defetred income has been included in the accounts.
Creditors
The cbarity has creditors which are measured at settlement amounts less any trade discounts
2.3 Assets
I'angible fixed assets for use by Charity
These are capitalised Èf they can be used for more than one year, and cost net of depreciation and
any impairment losses.
Depreciation is recognised so to write off the cost or valuation of assets 1¢55 their residual values
over their useful lives on the following bas¢s:
Fixtures and equipment
2￿/0 of cost per annum
Stock and work in progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.
Other Income
2023
2022
Machine income
Other income
167
2,743
768
167
3,511
Pag¢ 6

CYMMER WORKMEN'S HALL AND INSTITUE
NOTI4 S TO TIIE ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2023
Total Resources Ex
ended
Cost of
Charitable
Generating Activities
Funds
Governance
2023
Total
2022
Total
Bar Stock
Staff costs
Staff pension costs
Games, entertainment,
films
Rates
Insurance
Light and heat
Cleaning
Repairs and
maintenance
Printing, postage and
stationery
Telephone
Travel
Rental
Professional fees
Stocktaking fees
Accountancy
Bank charges
Credit card charges
Charitable donations
Deprecation
115,079
86.841
961
26.418
115,079 118,750
86,841
76,783
961
871
26,418
24,355
1,601
4,705
13.363
1,554
7.013
1,601
4,705
13,363
1,554
7,013
1,792
3,560
14,231
2,337
9,924
665
665
194
4.626
100
7.645
2.795
710
4,626
100
7,(A5
2,795
710
1,600
934
2,198
50
609
4,502
6,948
6,868
630
1,600
1,248
685
1,600
934
2,198
50
609
799
277,817
50
1,600 279,467 276,077
Paid em
ees
The total of paid employees foT the. ye2r iq £79.32R (£76,7513 in 2022) with additional costs of £961
(£871 in 2022) for staff pensions.
The average number of employees in the year was 13 (15 in 2022)
Page 7

CYMMER WORKMEN'S HALL AND INSTITUE
NOTES TO THE ACCOU￿[S
FOR THE YEAR ENDED 31SI DECEMBER 2023
Tan
ible Fixed Assets
Freehold
Pro
Fixtures Fittin
andE
ui
ment
Total
Cost
At l January 2023
Additions
Disposals
130.499
90.306
220,805
At 31 December 2023
130,499
90,306
220,805
Accumulated Depreciation
At l January 2023
Charge for year
Depreciatkon on disposals
88,846
609
88,846
609
At 31 December 2023
89,455
89,455
Net Book Value
At 31 December 2023
130,499
851
131J50
At 31 Dcccrnber 2022
130,499
1,460
131,959
Stock
Stock relates to bar stock and is me&sured at the lower of cost or nct realisable value.
Debtors
2023
2022
Prepayments and accrued income
306
506
306
506
Creditors
Creditorsqlue within one
ear
2023
2022
Trade creditors
Accruals
Taxation and social security
5,723
6,240
4,764
8,553
5,120
5,884
16,727
19,557
Page 8

CYMMER WORKMEN'S HALL AND INSTITUE
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31sr DECEMBER 2023
10 Transaetions With Trustees and Related Piirties
Tru5tees' expenses
Members of the management committee received honoraTium totalling £nil from the charity during
the year ended 2023 (2022 - nil). The honorariutll is approved by the members of the
management's committee.
During the year a trustee, Gary Gooding, paid MCBC brewery £9,746 when there were insufficient
funds. The charity is repaying him and the balance at the year end was £3,011. (2022 nil)
Page 9