REGISTERED NUMBER: 04082312 (England and Wales)

LOCAL GOVERNMENT DATA UNIT - WALES

T/A

DATA CYMRU

REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2025

Page

Company Information

1

Report of the Directors

2

Report of the Independent Auditors

4

Income Statement

8

Other Comprehensive Income

9

Statement of Financial Position

10

Statement of Changes in Equity

11

Statement of Cash Flows

12

Notes to the Statement of Cash Flows

13

Notes to the Financial Statements

14

DIRECTORS:

Councillor C P Mann

C Llewelyn

Councillor C S Weaver

Cllr D G W Batrouni

Mrs M A S Brocklesby

Cllr S C Thomas

SECRETARY:

C Llewelyn

REGISTERED OFFICE:

4th Floor

One Canal Parade

Dumballs Road

Cardiff

CF10 5BF

REGISTERED NUMBER:

04082312 (England and Wales)

AUDITORS:

Bevan Buckland LLP

Chartered Accountants

And Statutory Auditors

Ground Floor Cardigan House

Castle Court

Swansea Enterprise Park

Swansea

SA7 9LA

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of supporting the Welsh Local Government Association and looking after the interests of local government around data and statistical issues.

EVENTS SINCE THE END OF THE YEAR

Information relating to events since the end of the year is given in the notes to the financial statements.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2024 to the date of this report.

Councillor C P Mann

C Llewelyn

Councillor S C Thomas

Councillor C S Weaver

Other changes in directors holding office are as follows:

Mrs K Jones (Resigned 12/07/2024)

Councillor J Pritchard (Resigned 12/07/2024)

Councillor G V Thomas (Resigned 13/09/2024)

Councillor D G W Batrouni (Appointed 13/09/2024)

Councillor M A S Brocklesby (Appointed 13/09/2024)

ADVISORS

J Rae - Welsh Local Government Association

Prof M Beynon - Cardiff Business School

J Hendy - Welsh Local Government Association

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the 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 company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Bevan Buckland LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting.

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

ON BEHALF OF THE BOARD:

C Llewelyn - Director

25 September 2025

Opinion

We have audited the financial statements of Local Government Data Unit - Wales (the 'company') for the year ended 31 March 2025 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity, Statement of Cash Flows and Notes to the Statement of Cash Flows, 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, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its deficit for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; 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 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 evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

We draw attention to Note 2 of the financial statements. There is a material uncertainty that the potential merger, if executed, would result in the company ceasing to operate and being unable to continue as a going concern. Our opinion is not modified in respect of this matter.

Other information

The directors are responsible for the other information. The other information comprises the information in the Report of the Directors, but does not include the financial statements and our Report of the 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 determine 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.

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 Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Report of the Directors has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Directors.

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 received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of directors' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit; or

-	the directors 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 Directors.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page two, the directors 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 directors determine 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 directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' 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 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 influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We identify and assess the risks of material misstatement of the Financial Statements, whether due to fraud or error and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that insufficient and appropriate to provide a basis for our opinion.

We discussed our audit independence complying with the Revised Ethical Standard 2024 with the engagement team members whilst planning the audit and continually monitored our independence throughout the process.

Identifying and assessing potential risks related to irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and

non-compliance with laws and regulations, our procedures included the following:

-enquiring of management, including obtaining and reviewing supporting documentation, concerning the company's policies and procedures relating to:

- identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance;

- detecting and responding to the risks of fraud and whether they have knowledge of any actuals suspected or alleged fraud;

- the internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations;

- discussing among the engagement team how and where fraud might occur in the Financial Statements and any potential indicators of fraud. As part of this discussion, we identified potential for fraud in the following areas;

- Management override of controls

- Obtaining an understanding of the legal and regulatory frameworks that the company operates in, focusing on those laws and regulations that had a direct effect on the Financial Statements or that had a fundamental effect on the operations of the company, The key laws and regulations we considered in this context included the UK Companies Act and relevant tax legislation.

Audit response to risks identified

In addition to the above, our procedures to respond to risks identified included the following:

- reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with relevant laws and regulations;

- enquiring of management concerning actual and potential litigation and claims; performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;

- reading minutes of meetings of those charged with governance and reviewing correspondence with HMRC; and

- in addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments;

- assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and

- evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the 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 company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Henry Lloyd Davies (Senior Statutory Auditor)

for and on behalf of Bevan Buckland LLP

Chartered Accountants

And Statutory Auditors

Ground Floor Cardigan House

Castle Court

Swansea Enterprise Park

Swansea

SA7 9LA

25 September 2025

TURNOVER

1,531,575

1,528,444

Administrative expenses

1,628,672

1,626,860

OPERATING DEFICIT

(97,097

)

(98,416

)

Other finance income

11

50,000

70,000

DEFICIT BEFORE TAXATION

5

(47,097

)

(28,416

)

Tax on deficit

6

-

-

DEFICIT FOR THE FINANCIAL YEAR

(47,097

)

(28,416

)

DEFICIT FOR THE YEAR

(47,097

)

(28,416

)

OTHER COMPREHENSIVE INCOME

Pension scheme asset (loss)/gain

(270,000

)

420,000

Actuarial gain due to change in

financial assumptions

1,250,000

110,000

Actuarial gains due to change in

demographic assumptions

40,000

80,000

Actuarial loss due to liability

experience

(10,000

)

(60,000

)

Adjustment loss due to restriction of

surplus

(2,050,000

)

(770,000

)

Income tax relating to components of other comprehensive income

-

-

OTHER COMPREHENSIVE INCOME FOR THE YEAR, NET OF INCOME TAX

(1,040,000

)

(220,000

)

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

(1,087,097

)

(248,416

)

FIXED ASSETS

Tangible assets

7

9,451

22,944

CURRENT ASSETS

Debtors

8

198,238

249,621

Cash at bank

1,076,546

1,062,052

1,274,784

1,311,673

CREDITORS

Amounts falling due within one year

9

293,313

326,598

NET CURRENT ASSETS

981,471

985,075

TOTAL ASSETS LESS CURRENT LIABILITIES

990,922

1,008,019

PENSION ASSET

11

-

1,070,000

NET ASSETS

990,922

2,078,019

RESERVES

Income and expenditure account

10

990,922

2,078,019

990,922

2,078,019

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2025 and were signed on its behalf by:

C Llewelyn - Director

Retained

Total

earnings

equity

£

£

Balance at 1 April 2023

2,326,435

2,326,435

Changes in equity

Total comprehensive income

(248,416

)

(248,416

)

Balance at 31 March 2024

2,078,019

2,078,019

Changes in equity

Total comprehensive income

(1,087,097

)

(1,087,097

)

Balance at 31 March 2025

990,922

990,922

Cash flows from operating activities

Cash generated from operations

1

15,277

(50,352

)

Net cash from operating activities

15,277

(50,352

)

Cash flows from investing activities

Purchase of tangible fixed assets

(783

)

(4,522

)

Net cash from investing activities

(783

)

(4,522

)

Increase/(decrease) in cash and cash equivalents

14,494

(54,874

)

Cash and cash equivalents at beginning of year

2

1,062,052

1,116,926

Cash and cash equivalents at end of year

2

1,076,546

1,062,052

1.	RECONCILIATION OF DEFICIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

2025

2024

£

£

Deficit before taxation

(47,097

)

(28,416

)

Depreciation charges

14,277

16,633

Pension expense recognised

140,000

150,000

Pension contributions paid

(60,000

)

(50,000

)

Finance income

(50,000

)

(70,000

)

(2,820

)

18,217

Decrease/(increase) in trade and other debtors

51,383

(120,445

)

(Decrease)/increase in trade and other creditors

(33,286

)

51,876

Cash generated from operations

15,277

(50,352

)

2.	CASH AND CASH EQUIVALENTS

The amounts disclosed on the Statement of Cash Flows in respect of cash and cash equivalents are in respect of these Statement of Financial Position amounts:

Year ended 31 March 2025

31.3.25

1.4.24

£

£

Cash and cash equivalents

1,076,546

1,062,052

Year ended 31 March 2024

31.3.24

1.4.23

£

£

Cash and cash equivalents

1,062,052

1,116,926

3.	ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.24

Cash flow

At 31.3.25

£

£

£

Net cash

Cash at bank

1,062,052

14,494

1,076,546

1,062,052

14,494

1,076,546

Total

1,062,052

14,494

1,076,546

1.	STATUTORY INFORMATION

Local Government Data Unit - Wales is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with 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.

Significant judgements and estimates

Preparation of the financial statements requires management to make significant judgements and estimates. The items in the financial statements where these judgments and estimates have been made include:

Pension Asset Calculation - Management have carefully considered the extent to which a pension asset should be recognised under accounting standards, which require an entity to limit the measurement of a net defined benefit asset to the lower of the surplus in the defined benefit scheme and the asset ceiling, defined to be the present value of economic benefits available in the form of refunds from the scheme or reductions to future contributions. Based on the report provided by the actuary, management have recognised the pension asset at the calculated asset ceiling.

Turnover

Turnover is derived from the provision of services and is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is recognised in the period in which the services relate.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

For defined benefit schemes the amounts charges to operating profit are the current service costs and gains and losses on settlements and curtailments. They are included as part of staff costs. Past service costs are recognised immediately in the profit and loss account if the benefits have vested. If the benefits have not vested immediately, the costs are recognised over the period until vesting occurs. The interest cost and expected return on assets are shown as a net amount of other finance costs or credits adjacent to interest. Actuarial gains and losses are recognised immediately in the statement of total recognised gains and losses.

Defined benefit schemes are funded, with the assets of the scheme held separately from those of the company, in separate trustee administered funds. Pension scheme assets are measured at fair value and liabilities are measured on an actuarial basis using the projected unit method and discounted at a rate equivalent to the current rate of return on a high quality corporate bond of equivalent currency and term to the scheme liabilities. The actuarial valuations are obtained at least triennially and are updated at each balance sheet date. The resulting defined benefit asset or liability, net of the related deferred tax, is presented separately after other net assets on the face of the balance sheet.

Recognition of surplus under FRS102

FRS102 restricts recognisable surplus to the amount which has economic value to the employer either:

- in the form of surplus, or

- a theoretical reduction in future employer contributions to the plan (valued as the Net Present Value of the Employer's share of all future service cost) based on the accounting assumptions used for FRS102.

If the present value of the defined obligation at the reporting date is less than the fair value of plan assets at that date, the plan has a surplus. An entity shall recognise a plan surplus as a defined benefit plan asset only to the extent that it is able to recover the surplus either through reduced contributions in the future or through refunds from the plan.

Deferred income

Income received which relates to projects is released to the income and expenditure account in the period in which the related project expenditure is incurred. This gives rise to a deferred income figure which is included in Creditors: Amounts falling due within one year in the accounts.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Employee Benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Going Concern

The board have agreed in principal a potential merger with its parent association, WLGA. It is the intention of the Board of Directors that the merger will be completed within the next twelve months, and subject to approval of the final business case, due diligence work, and legal requirements being completed all trade and assets within the company will be transferred to WLGA. Whist this is the board's intention there is no guarantee the merger will take place. Should the merger proceed it is likely that Local Government Data Unit will cease to exist and action will be taken to close the company within 12 months of the merger taking place. If the merger were to be paused, or did not complete during this time, the directors of Local Government Data Unit are confident that it would be well positioned to continue on the going concern basis as a standalone entity.

3.	EMPLOYEES AND DIRECTORS

2025

2024

£

£

Wages and salaries

1,107,663

1,100,748

Other pension costs

140,000

150,000

1,247,663

1,250,748

The average number of employees during the year was as follows:

2025

2024

Employees

22

23

4.	DIRECTORS' REMUNERATION

2025

2024

£

£

Directors' remuneration

-

-

Directors' emoluments amounted to £nil including pension contributions (2024: £nil).

Remuneration relating to Senior Executives were within the following ranges:

Salary

Benefits in Kind

Employers Pension Contributions

£

£

£

Chief Operating Officer

80 - 85

1 - 2

8 - 9

Head of Insight & Engagement

60 - 65

1 - 2

5 - 6

Head of Stats & Research

60 - 65

-

5 - 6

5.	DEFICIT BEFORE TAXATION

The deficit is stated after charging:

2025

2024

£

£

Depreciation - owned assets

14,276

16,632

Auditors fees

9,489

12,999

6.

TAXATION

No liability to UK corporation tax arose for the year ended 31 March 2025 nor for the year ended 31 March 2024.

7.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2024

191,414

Additions

783

At 31 March 2025

192,197

DEPRECIATION

At 1 April 2024

168,470

Charge for year

14,276

At 31 March 2025

182,746

NET BOOK VALUE

At 31 March 2025

9,451

At 31 March 2024

22,944

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

198,238

249,621

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

26,461

21,197

VAT

77,780

102,490

Deferred income

182,637

184,310

Accruals

6,435

18,601

293,313

326,598

10.

RESERVES

Income

and

expenditure

account

£

At 1 April 2024

2,078,019

Deficit for the year

(47,097

)

Pension movement

(1,040,000

)

At 31 March 2025

990,922

11.	EMPLOYEE BENEFIT OBLIGATIONS

Introduction

The disclosures below relate to the funded liabilities within the Rhondda Cynon Taf County Borough Council Pension Fund (the "fund") which is part of the Local Government Pension Scheme (the "LGPS"). The funded nature of the LGPS requires Local Government Data Unit - Wales and it's employees to pay contributions into the fund, calculated at a level intended to balance the pensions liabilities with investment assets.

Contributions for the accounting period ending 31 March 2026

The Employer's regular contributions to the Fund for the accounting period 31 March 2026 are estimated to be £80,000.

Additional contributions may also become due in respect of any employer discretion to enhance members' benefits in the Fund over the next accounting period.

Assumptions

The latest actuarial valuation of Local Government Data Unit - Wales' liabilities took place as at 31 March 2022. Liabilities have been estimated by the independent qualified actuary on an actuarial basis using the projected unit credit method.

2025

2024

£

£

Unrecognised Asset

2,860,000

770,000