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REGISTERED COMPANY NUMBER: 09745531 (England and Wales)
REGISTERED CHARITY NUMBER: 1167884









REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

TRO'R TRAI
LIMITED BY GUARANTEE

TRO'R TRAI
LIMITED BY GUARANTEE






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Report of the Trustees 1

Statement of Financial Activities 2

Balance Sheet 3

Notes to the Financial Statements 4 to 7

TRO'R TRAI
LIMITED BY GUARANTEE (REGISTERED NUMBER: 09745531)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
09745531 (England and Wales)

Registered Charity number
1167884

Registered office
The Robert Davies Partnership Llp
Wentwood House
Langstone Business Village
Newport
NP18 2HJ

Trustees
D R Davies
H Gwynfor
C Tomos

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 30 May 2025 and signed on its behalf by:





D R Davies - Trustee

TRO'R TRAI
LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 AUGUST 2024

31.8.24 31.8.23
Unrestricted Total
fund funds
Notes £    £   

EXPENDITURE ON
Raising funds 2 720 4,171


NET INCOME/(EXPENDITURE) (720 ) (4,171 )


RECONCILIATION OF FUNDS
Total funds brought forward 27,907 32,078

TOTAL FUNDS CARRIED FORWARD 27,187 27,907

TRO'R TRAI
LIMITED BY GUARANTEE (REGISTERED NUMBER: 09745531)

BALANCE SHEET
31 AUGUST 2024

31.8.24 31.8.23
Unrestricted Total
fund funds
Notes £    £   
FIXED ASSETS
Tangible assets 7 25,000 25,000

CURRENT ASSETS
Cash at bank 5,718 5,718

CREDITORS
Amounts falling due within one year 8 (3,531 ) (2,811 )

NET CURRENT ASSETS 2,187 2,907

TOTAL ASSETS LESS CURRENT
LIABILITIES

27,187

27,907

NET ASSETS 27,187 27,907
FUNDS 9
Unrestricted funds 27,187 27,907
TOTAL FUNDS 27,187 27,907

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 30 May 2025 and were signed on its behalf by:





D R Davies - Trustee

TRO'R TRAI
LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Freehold property - not provided

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

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

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

2. RAISING FUNDS

Other trading activities
31.8.24 31.8.23
£    £   
Support costs 720 4,171


TRO'R TRAI
LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

3. SUPPORT COSTS
Governance
costs
£   
Other trading activities 720

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2024 nor for the year ended 31 August 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2024 nor for the year ended 31 August 2023.


5. STAFF COSTS

There were no staff costs during the current and previous year.

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£   

EXPENDITURE ON
Raising funds 4,171


NET INCOME/(EXPENDITURE) (4,171 )


RECONCILIATION OF FUNDS
Total funds brought forward 32,078

TOTAL FUNDS CARRIED FORWARD 27,907

7. TANGIBLE FIXED ASSETS
Freehold
property
£   
COST
At 1 September 2023 and 31 August 2024 25,000
NET BOOK VALUE
At 31 August 2024 25,000
At 31 August 2023 25,000

TRO'R TRAI
LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Other creditors 1,371 1,371
Accrued expenses 2,160 1,440
3,531 2,811

9. MOVEMENT IN FUNDS
Net
movement At
At 1.9.23 in funds 31.8.24
£    £    £   
Unrestricted funds
General fund 27,907 (720 ) 27,187

TOTAL FUNDS 27,907 (720 ) 27,187

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund - (720 ) (720 )

TOTAL FUNDS - (720 ) (720 )


Comparatives for movement in funds

Net
movement At
At 1.9.22 in funds 31.8.23
£    £    £   
Unrestricted funds
General fund 32,078 (4,171 ) 27,907

TOTAL FUNDS 32,078 (4,171 ) 27,907

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund - (4,171 ) (4,171 )

TOTAL FUNDS - (4,171 ) (4,171 )

TRO'R TRAI
LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

9. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.9.22 in funds 31.8.24
£    £    £   
Unrestricted funds
General fund 32,078 (4,891 ) 27,187

TOTAL FUNDS 32,078 (4,891 ) 27,187

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund - (4,891 ) (4,891 )

TOTAL FUNDS - (4,891 ) (4,891 )

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2024.