REGISTERED COMPANY NUMBER: 04906893 (England and Wales)

REGISTERED CHARITY NUMBER: 1152471

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2025

FOR

NEATH PORT TALBOT CHILDREN'S RIGHTS

UNIT

Page

Report of the Trustees

1

to

8

Independent Examiner's Report

9

Statement of Financial Activities

10

Balance Sheet

11

Notes to the Financial Statements

12

to

20

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).

Our Vision

Neath Port Talbot Children’s Rights Unit (CRU) is a charity that was established to promote and protect the rights of children and young people in Neath Port Talbot and the surrounding areas. The unit aims to make the UN Convention on the Rights of the Child (UNCRC), a reality for children, young people and their families.

The CRU was first established in 2003 and is governed by a Board of Trustees who are responsible for overseeing the work of the charity and its long-term direction.

It provides opportunities for children and young people up to the age of 25 to develop the confidence and skills to understand and exercise their rights, thus becoming active citizens in their communities, and aims to advance the education of duty bearers to understand their role in enabling children and young people to access their rights.

Our Values

Board Members and staff believe in:

-

A 'Children's Rights Approach' in everything we do

-

Equal opportunities for all

-

Becoming the best that you can be

-

Partnership and holistic working

-

Empowering and transforming attitudes

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Our Annual Report for this year showcases our organisation’s support for children and young people’s rights, highlighting key achievements, partnerships and the impact of collaboration.

NEATH PORT TALBOT COUNCIL

Neath Port Talbot Council Children’s Services are dedicated to upholding and promoting the rights of children and young people. We have supported them to develop Children’s Rights Promises and we have built a close collaborative culture through sharing knowledge, resources and skills to support the local authority to realise it’s strategic commitment to embedding children’s rights into practice.

YOVO - YOUR VOICE MATTERS

Care experienced group YoVo have enjoyed a fun-filled year of wellbeing activities and experiences that supported their growth and development, giving them opportunities to feel empowered to speak up, get involved, and lead positive change.

As Community Ambassadors members of YoVo gave their views on ‘Monthly Matter’ issues and topics.

Members met the Welsh Youth Parliament Engagement Officer and gained a deeper understanding of democracy by exploring how their voices can shape decisions. YoVo members made their voices heard on key issues by engaging with the Police and Crime Commissioners office to influence decisions that impact their lives.

Young people were given the opportunity to be at the heart of the fostering process by posing questions to be asked at foster carer panels.

Care-experienced young people took part in a series of creative and empowering workshops delivered by Voices from Care Cymru at their special celebration event. These sessions gave young people the space to connect, share their experiences, and express their voices on the issues that matter most to them.

HOPE - CHAMPIONING GIRL’S RIGHTS

Girls’ Rights group ‘Hope’ is a safe and supportive space for care-experienced girls to connect socially, enjoy themselves, the group gives them a platform to be heard and influence change on issues close to their hearts.

Hope awarded winners of the Children, Young People and Families category for their Safer Spaces sexual harassment project.

Hope members became ‘Yoga Junkies’ and challenged themselves with yoga positions and aerial yoga as well as exploring meditation and sharing positive affirmations with each other.

The Fostering Network event provided a platform for young people to express their views and actively contribute to shaping fostering services throughout Wales.

As part of a creative project with Rewise, young people wrote and produced a song inspired by their community, crafting meaningful lyrics based on their positive experiences and experimenting with different instruments to bring their music to life.

Universal Children’s Day was marked with a creative arts and crafts sessions where young people explored children’s rights and expressed positive messages through their artwork.

Members collaborated with the Children’s Commissioner for Wales office and shared their experiences of being care experienced alongside young people from all over Europe in Slovakia. The young people involved brought their voices back to Wales and supported an interactive exhibition at the Senedd. Sponsored by Sioned Williams MS the ‘Lwc’ exhibition shared the personal stories of care experienced children and young people through a physical and audio exhibition. The exhibition also travelled to Neath Port Talbot and enabled staff to take a walk in their shoes and learn what care experienced children and young people have to say.

HEALTH AND WELL-BEING ACTIVITIES

Throughout the year children and young people took part in a wide range of fun and engaging

activities and events, where they had the opportunity to make new friends, learn valuable

skills, and create lasting memories.

- A six-week programme connecting to nature with Coed Lleol

- Nurturing Alpaca’s @Alpacamyboots

- Children learning how to take care of therapy dogs

CHILDREN’S SERVICES STAFF CONFERENCE

Members of Hope took to the stage and shared their experiences with professionals.

BIG CHAT

14+ young people gave their views on transitioning between services at the Independent Reviewing Officer Big Chat event.

CALM MINDS

YoVo and Hope joined up on their Calm Minds project - a wellbeing bag of information for care experienced children.

CHILDREN’S RIGHTS CHAMPIONS

Children’s Services now have over 15 Champions actively advocating for and embedding children’s rights within their roles.

PUPIL WORK EXPERIENCE

More than 30 young people learned about their rights through Children’s Services work experience programmes.

By integrating children’s rights into work experience programs, we are able to empower young people to understand their rights and the rights of all children.

CORPORATE PARENTING PANEL

Members of the Corporate Parenting Panel are dedicated to listening to the voices of children and young people, ensuring their rights are not only heard but upheld in practice.

JUNIOR SAFEGUARDING BOARD (JSB)

This year the JSB focussed on the development of a sexual harassment campaign to raise awareness of sexual harassment in schools.

SWANSEA BAY UNIVERSITY HEALTH BOARD

Our partnership with Swansea Bay University Health Board continues to strengthen, driven by effective collaboration and a shared commitment to listening to the voices of children and young people. Together, we are working to enhance paediatric health services. The Health Board remains dedicated to engaging professionals and empowering them to embed children’s rights at the heart of their practice.

BAYOUTH - YOUTH ADVISORY BOARD

Swansea Bay was the first health board in Wales to establish a youth advisory board.

BAYouth:

- Are youth led (with the support of CRU and SBUHB staff)

- Are dedicated to improving health services for children and young people

- Represent the voices of children and young people across SBUHB area

- Influence the decision-making process

We continue to support members by organising meeting agendas, collating papers, preparing minutes and action points, coordinating speakers, and providing in-meeting support to ensure members’ voices are heard and valued.

BAYouth’s priorities are:

- Mental health and well being

- Public Health

- Adolescent Services & Transition

Members Ilhan and Isabel spoke at the health board’s Children’s Summit, they shared BAYouth’s priorities and challenged participants to consider their responsibilities in ensuring children’s rights are acknowledged and implemented.

BAYouth members were offered numerous opportunities to contribute their voices to a range of issues and projects related to children’s and young people’s health services.

Members shared their thoughts on accident prevention and how to raise awareness to young people.

Hospital Passports provide information for children and young people on their hospital journey. Members appreciated being involved in their development.

BAYouth created a School Nurse drop-in poster for the School Nursing Service. The poster has been distributed across Swansea Bay secondary schools.

New eye-catching Children’s Menus designed by members of BAYouth were launched and showcase the many menu options available to children on paediatric wards.

As Community Ambassadors for the Children’s Commissioner for Wales, members were given the opportunity to have their voices heard on mental health and wellbeing.

15 STEPS CHALLENGE

It’s been a busy year with many 15 steps completed by BAYouth members who volunteered to explore clinical environments and share their observations and feedback from a young person’s perspective.

TRAINING

Members were given the opportunity to learn about children’s rights and attend an accredited training course.

TOPS & PANTS

Tops & Pants is a child-friendly feedback mechanism to accurately capture children's perspectives on their healthcare experiences.

CHILDREN’S RIGHTS TRAINING

New starters

Over 40 new starters attended ‘Children’s Rights in Practice’ training as part of their induction programme.

A CHILDREN’S RIGHTS APPROACH

Workshops throughout the year empowered staff to commit to ideas and generate actions to take forward in their roles across the health board.

CAMHS CHAMPIONS

Staff from the Child and Adolescent Mental Health Service were supported to put their ideas into action in 2024.

KNOWURIGHTS PROJECT

The KnowURights project is dedicated to making children’s rights real in everyday life by creating meaningful opportunities for young people to:

- Learn about their rights

- Express their views

- Develop their talents

- Connect with others

- Become active participants in their communities

At the heart of this project is the belief that every child and young person has the right to be heard, valued, and supported to reach their full potential.

COMMUNITY PROJECTS

We’ve helped create safe, inclusive spaces where young people can understand, explore and express their rights. Each project was designed to highlight a specific article, ensuring children not only learn about their rights but also experience them in action.

GWYNFI MINERS CLUB HUB

Our young champs explored Article 15 and shared their ideas for the young person’s summer program in the Upper Afan Valley.

Young people crafted fidget toys to celebrate Mental Health Awareness Week.

Celebrating Pride Month in style! Staff and young people had fun creating tie dye socks, proudly wearing pronoun badges and crafting beautiful friendship bracelets.

Carnival games sparked important discussions around voting.

Designing sustainable poppies - young people learnt about our past and remembered those who came before us.

Repurposing old clothes into stylish accessories, showing creativity & care for our planet. We also discussed how everyone’s style is unique, just like them!

The launch of the Youth Board at Gwynfi Miners established a platform for youth leadership and collective action gives young people a formal voice in local decision-making and an opportunity to build their confidence, develop skills, and make positive changes in their communities.

GLYNCORRWG YOUTH FORUM - MONTHLY SESSIONS

Young people met monthly in Corrwg Hub to share their views on things that matter to them, including their local environment and community. From creative sessions like nail art to environmental projects like seed bombing and the Big Garden Birdwatch, these gatherings empowered young people to influence decisions affecting their community and learn about protecting the environment

We had a blast at the Glyncorrwg Youth Forum's nails and natter session!

Designing nail art while brainstorming ideas for summer activities in their community was pure fun!

Young champions made seed bombs and nurtured seeds in bags! Empowering our future generation to be stewards of our planet.

The Young Persons Forum organised a ‘litter pick & play’ and put children’s rights into action by looking after their environment.

Young people got creative and made tie-dye bags to celebrate how we are all different and unique!

The youth forum celebrated World Gratitude Day by creating cards to thank the trustees and committee members for all their hard work.

The young people at Corrwg Hub finished the year with a Christmas party. Celebrating their right to relax and play.

Using recycled materials, the Youth Forum built amazing creations and learnt about sustainability and the importance

of reducing waste.

Tick Tock Baking! Mixing to decorating, the youth club whipped up some delicious creations while building skills and friendships.

SCHOOL HOLIDAY EVENTS AND DEDICATED SPACES

The KnowURights project made it a priority to bring free, inclusive events directly into communities in the Upper Afan Valley, ensuring every child and young person had the opportunity to enjoy their right to play, connect with others, and be part of something positive.

We asked young people what they wanted to see throughout the year and created a programme of events shaped by their ideas. These events not only supported their right to relax and play but also promoted the right to meet friends and join groups, by creating accessible spaces to build friendships and reduce isolation.

By helping to remove barriers and prioritising local delivery, children and young people also enjoyed their right to participation and being heard within their own communities.

CHILDREN’S RIGHTS ADVENTURE ACTIVITY BOOK FOR YOUNG ADVOCATES

Our ‘Children's Rights Adventure Activity Book for Young Advocates’ workbooks were given out at local school fairs empowering young minds to understand and advocate for their rights.

LAUNCH OF THE YOUNG PERSONS NEWSLETTER

We proudly launched the Young Persons Newsletter in the Upper Afan Valley, it created opportunities for children and young people to:

- Share their voices: contributing stories, ideas, and opinions on issues that matter to them

- Access information: learning about local events, workshops, and activities where they can meet friends and join groups

- Celebrate achievements: highlighting positive stories from across the Upper Afan Valley, showcasing how young people are making a difference in their communities

AFAN VALLEY ROCK

Young people accessed free guitar lessons, celebrating World Music Day and expressing themselves through music.

AFAN HOME EDUCATORS

Home educated children enjoyed a range of creative and educational workshops which provided opportunities to learn life skills, connect with peers, and explore their talents.

Mini medics learnt essential first-aid skills in a fun, interactive way!

Young people took care of animals, met friends, and explored their interests.

The children enjoyed a wonderful celebration of festive Christmas baking.

The Afan Home Educators gathered at Cymmer Library for a fun session of Minecraft Art!

PRIMARY SCHOOL CHILDREN’S RIGHTS WORKSHOPS

We travelled to the federation of primary schools across the Upper Afan Valley to help children learn about their rights. We used games, crafts, and interactive storytelling to bring rights to life. Pupils developed a strong understanding of how they can enjoy and protect their rights and the rights of others.

Cymer Afan pupils explored different emotions and activities to be more mindful, alongside ways to keep our body and mind healthy.

Pupils from Cymer Afan Primary School became official Kindness Ambassadors during Anti Bullying week. They made a plan to take action and spread kindness and positivity.

Exploring article 29 pupils from Croeserw Primary used their map reading skills and explored their talents together.

Celebrating children’s right to play highlighted that play is a fundamental right that supports learning, wellbeing, and healthy development.

Primary schools across the Upper Afan Valley celebrated what makes each child unique with our Your Name, Your Identity sessions where children designed their personal shields.

COMPREHENSIVE SCHOOL WORKSHOPS – CURIOSITY QUEST: ENGAGE, EXPLORE, LEAD!

Our innovative ‘Curiosity Quest’ programme empowered secondary school pupils to engage in critical discussions about mental health, inclusion and healthy relationships. Activities included Lego challenges, debates, and creative projects that built leadership skills and promoted empathy and resilience.

Ysgol Cwm Brombil Senior School Senedd had deep conversations about 'Privilege' and how we can build empathy and raise awareness around inequality.

The Junior School Senedd shared their views on screen time, the session raised awareness of the impact that excessive screen time can have on stress levels, and pupils discussed ways to promote healthy digital habits to manage stress effectively.

The Junior and Senior Senedd explored Human Rights Day and Children's Rights, they talked about the importance of having a voice in their communities and the world, and the incredible changes that can happen when those voices are heard. Pupils embraced the concept of being ‘Torchbearers of Change’, lighting the way for generations to come.

The School Senedd explored navigating Healthy Relationships, working together to discuss respect, communication, and building positive connections.

Pupils had a great time playing digital Guess Who, they gained the skills to take control of their digital experiences while understanding their rights & responsibilities.

GET ON BOARD CYMRU - ‘PREPARING TO BE A BOARD MEMBER’ TRAINING

The Get on Board Cymru project delivered training to young people, empowering them to speak up, be heard, and become active citizens in their communities.

STUDENT REPRESENTATIVE AND OFFICER TRAINING FOR NPTC GROUP OF COLLEGES

Over 150 students attended our bespoke Student Representative training.

CONCLUDING REMARKS

As we reflect on the progress made over the past year, it is clear that the fight for children's rights is not over. While we have seen meaningful advancements, including increased awareness and education, improved services and greater participation, we are aware that significant challenges and inequalities still persist. Every child has the right to safety, health, education, and a voice in shaping their own future and we’d like to note sincere thanks to all the children and young people who have been part of this journey, your input reminds us of the importance of listening and taking action. Your voices continue to guide our mission and shape our purpose.

As we look ahead, we know that our work is far from over and we remain steadfast in our commitment to advocating for and upholding the rights of every child in our communities. With continued collaboration with our funders, partners, communities and children and young people themselves, we are dedicated to renewing our efforts in the coming year to ensure that we build a future where every child thrives.

FINANCIAL REVIEW

Financial position

The total income of £117,661 (2024: £96,204) was spent on direct charitable expenditure totalling £96,843 (2024: £81,898) resulting in a net surplus of £20,818 (2024: £14,306).

The Statement of Financial Activities reflects the income and expenditure incurred by Neath Port Talbot Children's Rights Unit in carrying out its role in respect of its objectives. The unrestricted funds at 31 March 2025 were £74,915 (2024: £74,012).

Reserves policy

The board has examined the charity's requirements for reserves in respect of the main risks to the organisation and aims to build up reserves in future years to enable it to continue and expand the services they currently provide. The charity's policy is to maintain a designated reserve for future running costs and critical costs. This will cover twelve months running costs to meet it's medium term objectives, and it will cover redundancy payments to employees and other termination costs should the funding of the charity reduce in the future.

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.

The organisation is a charitable company limited by guarantee, incorporated on 31/7/2003 and registered as a charity on 21/06/2013. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

Recruitment and appointment of new trustees

The directors of the company are also charity trustees for the purposes of charity law and under the company's Articles are known as Trustees. Under the requirements of the Memorandum and Articles of Association the members of the Management Committee are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting.

All members of the Management Committee give their time voluntarily and received no benefits from the charity.

Mari Shufflebotham and Phil Treseder and retire by rotation and, being eligible, offer themselves for re-election.

Trustees are appointed through election from the Membership of the Charity and through co-option of individuals with specific skills and experience useful to the Charity. The Children's Rights Unit seeks to maintain a diverse trustee body comprising the skills, knowledge and experience necessary to ensure that the Charity is managed professionally, that its objects are pursued rigorously and that public benefit is maintained in all its activities. To this end, the Children's Rights Unit seeks suitable candidates widely with skills, knowledge and experience to complement the trustee team.

Induction and training of new trustees

All trustees receive induction into the work of the Children's Rights Unit. Regular training is provided for trustees and has included training in governance, roles and responsibilities of trustees and child protection.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

04906893 (England and Wales)

Registered Charity number

1152471

Registered office

Ty Margaret Thorne

17 - 19 Alfred Street

Neath

West Glamorgan

SA11 1EF

Trustees

P Treseder

M A Shufflebotham

S A Jones MBE DL

P H Dunmore

S B Watson

M Dacey

Staff

Jannine Smith

Director/Company Secretary

Victoria Owen

Training and Support Officer

Clare Pritchard

Children's Rights Project Development Officer

Company Secretary

J Smith

Independent Examiner

Alison Vickers ACA

Bevan Buckland LLP

Ground Floor Cardigan House

Castle Court

Swansea Enterprise Park

Swansea

SA7 9LA

Bankers

The Co - operative Bank

P.O. Box 250

Delf House

Southway

Skelmersdale

WN8 6WT

Approved by order of the board of trustees on 13 November 2025 and signed on its behalf by:

J Smith - Secretary

Independent examiner's report to the trustees of Neath Port Talbot Children's Rights Unit ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Alison Vickers ACA

Bevan Buckland LLP

Ground Floor Cardigan House

Castle Court

Swansea Enterprise Park

Swansea

SA7 9LA

13 November 2025

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3

65,669

49,942

115,611

93,181

Other trading activities

4

2,050

-

2,050

3,023

Total

67,719

49,942

117,661

96,204

EXPENDITURE ON

Charitable activities

Charitable Activities

66,816

30,027

96,843

81,898

NET INCOME

903

19,915

20,818

14,306

RECONCILIATION OF FUNDS

Total funds brought forward

74,012

4,612

78,624

64,318

TOTAL FUNDS CARRIED FORWARD

74,915

24,527

99,442

78,624

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

9

1,867

897

2,764

4,470

CURRENT ASSETS

Debtors

10

2,050

180

2,230

300

Cash at bank and in hand

76,295

36,349

112,644

78,519

78,345

36,529

114,874

78,819

CREDITORS

Amounts falling due within one year

11

(5,297

)

(12,899

)

(18,196

)

(4,665

)

NET CURRENT ASSETS

73,048

23,630

96,678

74,154

TOTAL ASSETS LESS CURRENT LIABILITIES

74,915

24,527

99,442

78,624

NET ASSETS

74,915

24,527

99,442

78,624

FUNDS

12

Unrestricted funds

74,915

74,012

Restricted funds

24,527

4,612

TOTAL FUNDS

99,442

78,624

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 13 November 2025 and were signed on its behalf by:

S A Jones MBE DL - 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.

The charity constitutes a public benefit entity as defined by FRS 102.

Preparation of the accounts on a going concern basis

The charity continues to maintain a strong financial position with sufficient cash balances and unrestricted reserves to meet its ongoing obligations. The trustees have designated funds for specific future expenditure, ensuring that resources are appropriately allocated to support the charity's objectives.

Bi-monthly management accounts are prepared and reviewed against budgeted figures and scrutinised by the Board of Trustees. An annual budget and financial forecast are also prepared and approved by the Board, incorporating key assumptions about income streams, expenditure, and designated commitments.

The trustees have reviewed the charity's financial forecasts for a period of at least 12 months from the date of approval of these financial statements. These forecasts take into account the current financial position, expected income, and planned expenditure, including any known risks and uncertainties. Based on this review, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future.

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.

Training income is recognised in the period in which it relates.

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.

All costs allocated between expenditure categories are on a basis designed to reflect their resource usage. For some costs this means direct allocation to activities, other costs are apportioned, e.g. by staff time spent on the activity, or another equitable usage measure.

The Charity initially identifies the costs of its support functions. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charities programmes and activities.

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

-

20% on cost

Computer equipment

-

33% on cost

Assets costing less than £5,000 are not capitalised and shown as an expense in the statement of financial activities.

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.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Grants

Grants relating to specific capital expenditure are treated as deferred income which is the credited to the profit and loss account over the related asset's life.

Revenue grants are credited to the profit and loss account in the same period as the expenditure to which they relate.

Debtors

Debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any discount due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments held within a deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the charity 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.

Legal status of the charity

The charity is a company limited by guarantee.

Allocation and apportionment of costs

Costs have been allocated as far as possible between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the usage of the resource. Costs relating to a particular activity are allocated directly. Others have been apportioned based on the estimated usage of the resource.

Financial Instruments

Under FRS 102 financial instruments are classified as either basic or complex, the charity has reviewed it's financial instruments and is satisfied that all financial instruments can be classified as basic and are recognised at amortised historical cost.

2.	CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

The preparation of the financial statements requires management to make judgments, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making the judgments about carrying values of assets and liabilities that are not readily apparent from other sources. Actual results in the future may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised and in any future periods affected.

3.	DONATIONS AND LEGACIES

2025

2024

£

£

Grants

115,611

93,181

Grants received, included in the above, are as follows:

2025

2024

£

£

SBUHB

32,374

31,129

NPTCBC

33,295

31,800

Pen Y Cymoedd

49,942

29,452

Other grants

-

800

115,611

93,181

4.	OTHER TRADING ACTIVITIES

2025

2024

£

£

Training

2,050

3,023

5.	NET INCOME/(EXPENDITURE)

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

2025

2024

£

£

Depreciation - owned assets

1,706

700

6.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

Safeguarding training costs of £88 (2024: £nil) were paid on behalf of 1 (2024: nil) trustee(s) in the year.

7.	STAFF COSTS

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

2025

2024

Administration & support

3

3

No employees received emoluments in excess of £60,000.

8.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

62,929

30,252

93,181

Other trading activities

3,023

-

3,023

Total

65,952

30,252

96,204

EXPENDITURE ON

Charitable activities

Charitable Activities

56,235

25,663

81,898

NET INCOME

9,717

4,589

14,306

Transfers between funds

(23

)

23

-

Net movement in funds

9,694

4,612

14,306

RECONCILIATION OF FUNDS

Total funds brought forward

64,318

-

64,318

TOTAL FUNDS CARRIED FORWARD

74,012

4,612

78,624

9.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024 and 31 March 2025

863

7,308

8,171

DEPRECIATION

At 1 April 2024

863

2,838

3,701

Charge for year

-

1,706

1,706

At 31 March 2025

863

4,544

5,407

NET BOOK VALUE

At 31 March 2025

-

2,764

2,764

At 31 March 2024

-

4,470

4,470

10.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,050

300

Prepayments

180

-

2,230

300

11.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

312

423

Social security and other taxes

1,316

1,272

Other creditors

518

-

Accrued expenses

3,315

2,970

Deferred Grant

12,735

-

18,196

4,665

12.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1.4.24

in funds

funds

31.3.25

£

£

£

£

Unrestricted funds

General Fund

23,012

13,848

(26,945

)

9,915

Designated Strategic Fund

45,000

-

10,000

55,000

Get on Board

-

(12,945

)

12,945

-

Critical cost fund

6,000

-

4,000

10,000

74,012

903

-

74,915

Restricted funds

Pen Y Cymoedd

4,612

19,915

-

24,527

TOTAL FUNDS

78,624

20,818

-

99,442