REGISTERED COMPANY NUMBER: 02699716 (England and Wales)

REGISTERED CHARITY NUMBER: 1035884

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ST DAVIDS CARE IN THE COMMUNITY TRUST

Page

Reference and Administrative Details

1

Report of the Trustees

2

to

4

Statement of Financial Activities

5

Statement of Financial Position

6

to

7

Notes to the Financial Statements

8

to

13

TRUSTEES

L D M Hall MBE

J Hoey

L J Hoey

G Parsons

D Hutson

D Cody

REGISTERED OFFICE

Fairfields

St Davids Road

St Davids

Pembrokeshire

SA62 6QH

REGISTERED COMPANY NUMBER

02699716 (England and Wales)

REGISTERED CHARITY NUMBER

1035884

BANKERS

Santander

301 St Vincent Street

Glasgow

G2 5NT

SOLICITORS

Edwards Geldard

Dumfries House

Dumfries Place

Cardiff

CF10 3ZF

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 March 2025. 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of the trust are to relieve young people with severe learning and physical disabilities by the provision of a stable home environment, community care and education in life skills to enable them so to develop their physical, mental and spiritual capacity that they may grow to full maturity as individuals and members of society and that their condition of life maybe improved by:

the provision of facilities for recreation and other leisure time occupation for such persons, the facilities to be provided in the interests of social welfare, etc.

Significant activities

In furtherance of the objectives and aims, the charity provides donations to St Davids (Care in the Community) Limited to acquire, hold and improve real estate, purchase minibuses and equipment to improve the lives of the residents.

Public benefit

The 2006 Charity Act defines a charity as a "body or trust, which is for a charitable purpose that provides benefit to the public". St Davids Care in the Community Trust delivers public benefit through the provision of relief of young people with severe learning and physical disabilities. The main areas of charitable activities are the provision of holidays, social activities and refurbishment of living accommodation for the residents of a related party, St Davids Care in the Community Limited. St Davids Care in the Community Limited welcomes residents with severe learning and physical disabilities from all backgrounds and geographical locations.

Volunteers

We are grateful for the assistance provided by local volunteers from Steps to Health Walking Programme, Pembrokeshire Coast National Park, National Trust and students on work experience.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Most residents pay for their own holidays, but the charity was unfortunately unable to help fund holidays for those residents unable to cover the full cost themselves this year. The charity was able to provide a Christmas lunch as in previous years and every effort will be made to continue this each year. The charity helped with various outings over the past year including attending plays, pantomimes, car shows, going to farm and animal parks etc. Activities were organised for residents not able to go to family for holidays.

Fundraising activities

We rely mainly on the generous donations of the residents' families and friends of the organisation, to whom we are eternally grateful. The 100 club organised by one of the trustees has continued to grow. There are now 160 numbers sold and the charity has benefitted. The vast majority also return their winnings amounts so the residents can enjoy a meal out or a treat.

Internal and external factors

Each year we organise an Open Day for the parents, friends and the local community. This is a good opportunity for the residents to thank St Davids for their support. The residents also help in local businesses and are well-known in the surrounding area. New projects to ensure stronger community links and to raise the Charity's profile within the local environment are always being explored. Part of this has been raising money for other organisations within the vicinity by our residents and their supporters. This is very much part of raising St Davids profile and has led to more interaction between locals and our residents.

Although not successful in obtaining grants for the horticulture project, we are still continuing with this and hope to be more successful in the future.

Ongoing meetings with fundraisers are still held in London from time to time and it is hoped that these will bear fruit in the not too distant future.

FINANCIAL REVIEW

Principal funding sources

In the current financial climate, we have seen our charitable income being severely affected. The new website is now in existence and not only serves as an ongoing site, but our work is easily available to a larger audience. This will help direct donors in a more 'user-friendly' way.

Reserves policy

The funds decreased by £22840 (2024 £11,462 decrease) in the year to 31 March 2025 resulting in total funds of £183,907 (2024 £206,747).

FUTURE PLANS

Over the next year the Trust will continue its activities to enhance the lives of the residents who have learning difficulties.

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.

Recruitment and appointment of new trustees

The power to appoint or elect trustees of the charity rests with the trustees under the terms of the Articles of Association.

Organisational structure

There is a minimum of three trustees who meet on an annual basis and via conference link at regular periods throughout the year. Lyn Hall is responsible for the day to day running of the organisation.

Induction and training of new trustees

New trustees are invited to visit the organisation to see how it is run on a day to day basis and are introduced to key employees and other trustees. At the 2016 trustee's meeting three new trustees were invited to become trustees and have accepted thus increasing the board to six.

Wider network

A small group of "Friends of St Davids Care in the Community Trust" meet in London periodically to co-ordinate fund raising projects. Unfortunately donations and grants applied for have been unsuccessful, however several interested family members have offered to use other income streams through social media.

Related parties

Three trustees of the charity are directors of St Davids (Care in the Community) Limited. The charity makes donations to St Davids (Care in the Community) Limited and has a loan due from St Davids (Care in the Community) Limited. St Davids (Care in the Community) Limited also holds a property on trust for the charitable purposes of St Davids Care in the Community Trust.

Approved by order of the board of trustees on 2 October 2025 and signed on its behalf by:

L D M Hall MBE - Trustee

2025

2024

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

6,000

7,194

Investment income

2

-

2,678

Total

6,000

9,872

EXPENDITURE ON

Charitable activities

3

Community Care

28,840

21,334

NET INCOME/(EXPENDITURE)

(22,840

)

(11,462

)

RECONCILIATION OF FUNDS

Total funds brought forward

206,747

218,209

TOTAL FUNDS CARRIED FORWARD

183,907

206,747

2025

2024

Unrestricted

Total

fund

funds

Notes

£

£

FIXED ASSETS

Tangible assets

8

30,189

16,662

CURRENT ASSETS

Debtors

9

49,450

114,450

Cash at bank and in hand

105,603

76,970

155,053

191,420

CREDITORS

Amounts falling due within one year

10

(1,335

)

(1,335

)

NET CURRENT ASSETS

153,718

190,085

TOTAL ASSETS LESS CURRENT LIABILITIES

183,907

206,747

NET ASSETS

183,907

206,747

FUNDS

11

Unrestricted funds:

General fund

183,907

206,747

TOTAL FUNDS

183,907

206,747

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 2 October 2025 and were signed on its behalf by:

L D M Hall MBE - Trustee

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.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

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.

Allocation and apportionment of costs

There is no allocation or apportionment of costs within the trust.

Tangible fixed assets

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

Fixtures and fittings

-

10% reducing balance

Motor vehicles

-

25% reducing balance

Computer equipment

-

25% on cost

Items below £150 are not capitalised.

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.

Expenditure

Expenditure which is charged on an accrual basis is allocated between:

- expenditure incurred directly to fulfil the charity's objectives (direct charitable);

- expenditure incurred in the management and administration of the charity.

The expenditure is allocated by the trustees as appropriate.

Going Concern

The trustees have considered the financial performance of the Charity for the foreseeable future, in particular, the next 12 to 18 months and are confident that the Charity is a going concern.

2.	INVESTMENT INCOME

2025

2024

£

£

Deposit account interest

-

2,678

3.	CHARITABLE ACTIVITIES COSTS

Direct

Costs (see

Support

note 4)

costs

Totals

£

£

£

Community Care

27,124

1,716

28,840

4.	DIRECT COSTS OF CHARITABLE ACTIVITIES

2025

2024

£

£

Postage and stationery

149

700

Advertising

300

-

Donations and grants

72

238

Social activities

10,867

14,825

Repairs and renewals

6,903

1,227

Motor expenses

1,362

-

Depreciation

7,471

2,553

27,124

19,543

5.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025

2024

£

£

Depreciation - owned assets

7,471

2,553

6.	TRUSTEES' REMUNERATION AND BENEFITS

During the year, no trustee, or person with a family or business connection with a trustee, received any remuneration or other benefits for the year ended 31st March 2025. L D M Hall MBE received remuneration totalling £324,872 (2024 £101,592) and dividends amounting to £nil (2024 £2,000) from St Davids Care in the Community Limited. D Hutson received remuneration totalling £64,087 (2024 £43,996) and dividends amounting to £nil (2024 £nil) from St Davids Care in the Community Limited. One other trustee was remunerated by St Davids Care in the Community Limited but their remuneration was under £60,000.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

7.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

fund

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

7,194

Investment income

2,678

Total

9,872

EXPENDITURE ON

Charitable activities

Community Care

21,334

NET INCOME/(EXPENDITURE)

(11,462

)

RECONCILIATION OF FUNDS

Total funds brought forward

218,209

TOTAL FUNDS CARRIED FORWARD

206,747

8.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

38,900

12,244

4,336

55,480

Additions

-

21,362

(364

)

20,998

At 31 March 2025

38,900

33,606

3,972

76,478

DEPRECIATION

At 1 April 2024

24,613

10,131

4,074

38,818

Charge for year

1,431

5,778

262

7,471

At 31 March 2025

26,044

15,909

4,336

46,289

NET BOOK VALUE

At 31 March 2025

12,856

17,697

(364

)

30,189

At 31 March 2024

14,287

2,113

262

16,662

9.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

St Davids (Care in the Community) Limited

-

62,450

Loan to St Davids CITC Ltd

49,450

52,000

49,450

114,450

10.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Accrued expenses

1,335

1,335

11.	MOVEMENT IN FUNDS

Net

movement

At

At 1.4.24

in funds

31.3.25

£

£

£

Unrestricted funds

General fund

206,747

(22,840

)

183,907

TOTAL FUNDS

206,747

(22,840

)

183,907

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

6,000

(28,840

)

(22,840

)

TOTAL FUNDS

6,000

(28,840

)

(22,840

)

Comparatives for movement in funds

Net

movement

At

At 1.4.23

in funds

31.3.24

£

£

£

Unrestricted funds

General fund

218,209

(11,462

)

206,747

TOTAL FUNDS

218,209

(11,462

)

206,747

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

9,872

(21,334

)

(11,462

)

TOTAL FUNDS

9,872

(21,334

)

(11,462

)

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

Net

movement

At

At 1.4.23

in funds

31.3.25

£

£

£

Unrestricted funds

General fund

218,209

(34,302

)

183,907

TOTAL FUNDS

218,209

(34,302

)

183,907

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

15,872

(50,174

)

(34,302

)

TOTAL FUNDS

15,872

(50,174

)

(34,302

)

12.	RELATED PARTY DISCLOSURES

The following transactions have been made with St Davids (Care in the Community) Limited, a company of which L D M Hall MBE is a director and controlling shareholder.

2025

2024

£

£

Loan to St Davids (CITC) Limited

49,450

52,000

Repayable grant for property held by St Davids (CITC) Ltd

-

62,450

Donations made to St Davids (CITC) Ltd

-

-

Donations from St Davids (CITC) Ltd

-

-

Details of related party activities at the year end are as follows:

St Davids (Care in the Community) Ltd

£

Donations into the Trust from the Company

-

Donations to the Company from the Trust

-

Debtors

49,450

Creditors

-

13.	CHARITY STATUS

The charity is a private company limited by guarantee and consequently does not have share capital. The liability of the members in the event of liquidation is limited to £1 per member.