REGISTERED COMPANY NUMBER: 06629868 (England and Wales)

REGISTERED CHARITY NUMBER: 1126380

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

TRINITY CARE AND SUPPORT

Page

Report of the Trustees

1

to

4

Independent Examiner's Report

5

Statement of Financial Activities

6

Balance Sheet

7

Notes to the Financial Statements

8

to

16

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 2026. 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).

The trustee report includes the directors' report as required by company law.

OBJECTIVES AND ACTIVITIES

Objectives and aims

To relieve and assist carers who live in the County Borough of Bridgend by providing support to Individuals to access social and leisure opportunities in their local and wider communities. Within our Activity Clubs we provide a safe and caring environment which enables individuals to develop new and improve existing skills by engaging in a variety of activities and workshops. Trinity Care & Support (TC&S) work in partnership with other organisations and use local facilities in their near and wider communities, promoting inclusion as equal and valued citizens; to support individuals in broadening their experience and extending their life skills, enhancing their quality of life and promoting health and well-being. The organisation is currently on the Bridgend County Borough Council list of providers to provide a respite/support service to Individuals with a learning disability, and their Carers.

Public benefit

The Trustees are aware that the Charity has a responsibility under the Charities Act to demonstrate that it has charitable aims that meet the public benefit requirement and are therefore charitable. The Trustees confirm that they have had regard to the Charity Commission's guidance on public benefit and comply with s17 Charities Act 2011 in respect of having due regard to public benefit when considering, planning and implementing the activities of the charity.

FINANCIAL REVIEW

Financial position

Summary

The Charity has had a much quieter year, care hours provided down by 19% with both reduced income (biggest effect) & expenditure culminating in a loss of just over K£17, an unexpected decrease from previous year. This is mainly due to TCS accountant tidying up an K£8 HMRC employer tax allowance (this, unknown to TCS, had been carried for many years by the accountants but came to light on seeing online tax situation this year - a one-off loss that had to be made). Alterations to invoices around the year end to allocate to the correct FY added another K£6 and employment cost adjustments added a further K£2.

TCS QuickBooks accounting package for the year indicated a very small profit and this final reconciled loss was not predicted.

Cash level at the bank has fallen from K£119 to £85 reflecting the reduced income.

Income

Income was down by K£29 on 2024/25 levels (K£307 down to K£278) despite private client & BCBC hourly rates being increased for 2025.

In the FY 24/25 8330 hours of care were provided by TCS and in the FY 25/26 this decreased to 6752 hours, 1578 hours up/down.

There have been no other major sources of income, several donations were received which were fully used for IT equipment for the club, pub quiz income was also designated for club events/improvements.

Debtors

Debts are always present every month and levels fluctuate throughout the year but are closely monitored and payments always chased but the level of debtors rose by K£12.6 at year end to a high value of over K£50.

Expenditure

Total expenditure for the financial year was reduced at K£295, with employment costs rising and being the largest item at 90% of expenditure - there were no unusual large spend items, just rises in every cost. Staff levels were slightly reduced from previous year from the retirement of our club services leader.

As a wage uplift was implemented on 01/04/25, consideration of the award was made taking note of the planned imminent Real Living wage increase announced by the government for the same date. The effect of various wage rises scenarios on the annual bill were reviewed.

To assist day staff with the increased demands of staff organisation involved in domiciliary care rota planning, management continued with Care Planner, a software monitoring system. Engagement with Peninsula (HR & HS specialist for expert advice & involvement) and e-learning package (to keep our staff up to date with necessary modules) both continue.

Reserves Policy

Reserves have been mentioned at board meetings on the current situation, 3 months wages are estimated to be needed to wind up affairs if needed. The main use of reserves has been to aid cash flow when the current account is low at payday time due to high amounts invoiced to one client but awaiting payment.

The cost of a new disability equipped caravan has been confirmed with Parkdean, and a price has now been obtained against a trade-in value of the existing caravan.

The caravan reserved funds are increasing year on year while planning for this replacement and have now reached over K£60, sufficient to trade in the old to a new caravan. The caravan scene needs to be evaluated now, and results presented to the board as a project with options - new caravan soon versus retaining old caravan for a few more years versus discontinuing having a caravan. NB the rental income from a new caravan is sadly not expected to be more than the existing caravan.

In conclusion

The large decrease in expenditure was overshadowed by the larger income decrease in 2025, reserves are, therefore, down but are still deemed to be sufficient.

A 'Going Concern' report has been provided to TCS accountants as requested following the drop in our reserves.

Looking forward, a minimum wage award was made for 01/04/26 year has been funded by expected uplifts in BCBC hourly rates & private rate. No major items of spend are planned. The impact of last year's Government employment costs continues in 2026/27.

Derek Hemfrey

Treasurer

Reserves policy

At present, the charity has no formal reserve policy, but as noted above, a reserves policy is being prepared by the trustees and will be completed very shortly.

Free reserves at 31/03/2026 were £72,981 (2025: £100,648).

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

New Trustees must be interviewed by the current Board of Trustees, and if appointed are informed of their legal obligations under charity law, the decision-making process and the business plan and recent financial performance of the charity. The charity aims to recruit people who can offer a range of skills.

Organisational structure

Trustees are appointed by the board of trustees and serve for two years after which period they may put themselves forward for re-appointment. The trustees meet bi-monthly. The charity is governed by a Constitution adopted December 1994.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

06629868 (England and Wales)

Registered Charity number

1126380

Registered office

Trinity Church

John Street

Porthcawl

Bridgend

CF36 3DT

Trustees

D J Hemfrey Treasurer

Ms J J Rowlands (resigned 25.5.26)

Rev G W Sollis Chair (resigned 1.7.25)

Ms H S Williams (resigned 27.5.26)

Ms M A Wass (resigned 11.9.25)

Mrs J Parish (resigned 31.3.26)

E D Griffiths Chair - from 10th July 2025

M Mainwaring (appointed 12.9.25)

J Flower (appointed 12.9.25)

K Edwards (appointed 13.1.26)

Registered manager: Nicola Berriman (from 8th January 2024)

Company Secretary

Ms J L F Shirley

Independent Examiner

R.I. Knoyle ACA FCCA

Baker Knoyle Chartered Accountants

Orbit Business Centre

Merthyr Tydfil

CF48 1DL

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 26 August 2026 and signed on its behalf by:

E D Griffiths - Trustee

Independent examiner's report to the trustees of Trinity Care And Support ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2026.

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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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.

R.I. Knoyle ACA FCCA

The Institute of Chartered Accountants in England and Wales

Baker Knoyle Chartered Accountants

Orbit Business Centre

Merthyr Tydfil

CF48 1DL

26 August 2026

2026

2025

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3

2,162

2,499

4,661

3,198

Other trading activities

4

269,188

-

269,188

300,091

Investment income

5

1,960

-

1,960

2,583

Other income

2,527

-

2,527

650

Total

275,837

2,499

278,336

306,522

EXPENDITURE ON

Charitable activities

6

Training and Care Activities

292,960

2,499

295,459

307,881

NET INCOME/(EXPENDITURE)

(17,123

)

-

(17,123

)

(1,359

)

RECONCILIATION OF FUNDS

Total funds brought forward

152,251

-

152,251

153,610

TOTAL FUNDS CARRIED FORWARD

135,128

-

135,128

152,251

2026

2025

Notes

£

£

FIXED ASSETS

Tangible assets

13

2,262

3,016

CURRENT ASSETS

Debtors

14

50,573

37,935

Cash at bank

85,817

119,022

136,390

156,957

CREDITORS

Amounts falling due within one year

15

(3,524

)

(7,722

)

NET CURRENT ASSETS

132,866

149,235

TOTAL ASSETS LESS CURRENT LIABILITIES

135,128

152,251

NET ASSETS

135,128

152,251

FUNDS

17

Unrestricted funds

135,128

152,251

TOTAL FUNDS

135,128

152,251

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 26 August 2026 and were signed on its behalf by:

E D Griffiths - Trustee

1.	GENERAL INFORMATION

The charity is a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The directors are the trustees and they form a board of trustees which sets the strategic direction of the charity and monitors the performance of the charity against its goals. The aims and objectives and rules for governance are set out in the Memorandum and Articles of Association.

2.	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 financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through income or expenditure.

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.

The following specific policies are applied to particular categories of income:

Voluntary income: Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

Legacy income is recognised when receipt is probable and entitlement is established.

Income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

Income from contracts for the supply of services is recognised with the delivery of the contracted

service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

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.

Expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.

Expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

Other expenditure includes all expenditure that is neither related to raising funds for the charity

nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis

Tangible fixed assets

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

Caravan

-

25% on reducing balance

Equipment

-

25% on reducing balance

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on 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.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or

commitment.

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

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at

transaction price.

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.

The charity complies with the auto-enrolment regime, buy operating a pension scheme with Now Pensions. Contributions are recognised as an expense in the period in which they fall due.

Going concern

There are no material uncertainties about the charity's ability to continue. The trustees have considered the anticipated income and their expected costs for the forthcoming twelve months and are confident they have sufficient cashflow reserves to meet all liabilities as they fall due.

For this reason, the trustees continue to adopt the going concern basis for preparing the financial

statements.

3.	DONATIONS AND LEGACIES

2026

2025

£

£

Donations

2,162

751

Grants

2,499

2,447

4,661

3,198

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

2026

2025

£

£

Caravan Grant

-

2,447

Make Your Mark

2,499

-

2,499

2,447

4.	OTHER TRADING ACTIVITIES

2026

2025

£

£

Caravan Hire

11,942

13,515

TCC Craft Club

3,782

2,425

Private Sitting

253,464

284,151

269,188

300,091

5.	INVESTMENT INCOME

2026

2025

£

£

Deposit account interest

1,960

2,583

6.	CHARITABLE ACTIVITIES COSTS

Support

Direct

costs (see

Costs

note 7)

Totals

£

£

£

Training and Care Activities

271,211

24,248

295,459

7.	SUPPORT COSTS

Information

Governance

technology

Other

costs

Totals

£

£

£

£

Training and Care Activities

3,528

13,990

6,730

24,248

Support costs, included in the above, are as follows:

2026

2025

Training

and Care

Total

Activities

activities

£

£

Communications & IT

3,528

2,950

Insurance

4,922

4,298

General office costs

70

364

Premises costs

8,244

8,524

Depreciation of tangible fixed assets

754

1,005

Independent examiners' remuneration

2,496

2,460

Legal & professional fees

4,234

4,234

24,248

23,835

8.	NET INCOME/(EXPENDITURE)

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

2026

2025

£

£

Depreciation - owned assets

754

1,005

9.	INDEPENDENT EXAMINERS' REMUNERATION

2026

2025

£

£

Fees payable to the charity's independent examiners for the independent examination of the charity's financial statements

2,496

2,460

10.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2026 nor for the year ended 31 March 2025.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2026 nor for the year ended 31 March 2025.

11.	STAFF COSTS

2026

2025

£

£

Wages and salaries

230,159

249,620

Social security costs

11,672

9,084

Other pension costs

5,589

3,774

247,420

262,478

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

2026

2025

Administration staff

2

3

Operational staff

14

16

16

19

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

There are no high paid staff.

Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £38,254 (2025: £36,063).

12.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3,198

-

3,198

Other trading activities

300,091

-

300,091

Investment income

2,583

-

2,583

Other income

650

-

650

Total

306,522

-

306,522

EXPENDITURE ON

Charitable activities

Training and Care Activities

307,881

-

307,881

NET INCOME/(EXPENDITURE)

(1,359

)

-

(1,359

)

RECONCILIATION OF FUNDS

Total funds brought forward

153,610

-

153,610

TOTAL FUNDS CARRIED FORWARD

152,251

-

152,251

13.	TANGIBLE FIXED ASSETS

Caravan

Equipment

Totals

£

£

£

COST

At 1 April 2025 and 31 March 2026

50,747

3,276

54,023

DEPRECIATION

At 1 April 2025

47,731

3,276

51,007

Charge for year

754

-

754

At 31 March 2026

48,485

3,276

51,761

NET BOOK VALUE

At 31 March 2026

2,262

-

2,262

At 31 March 2025

3,016

-

3,016

14.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

47,845

20,427

Pension Control Account

-

226

Prepayments

1,726

1,470

Other Debtors

1,002

15,812

50,573

37,935

15.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Social security and other taxes

184

5,682

Other creditors and accruals

2,268

2,040

Pension Control Account

1,072

-

3,524

7,722

Deferred Income

Deferred income represents income received from contributing agencies where the contribution was restricted to a fixed time period project which extends beyond the current financial year. Income is deferred on the basis that the contribution was to the project as a whole, the time period of the project was fully disclosed to the contributing agencies and that time period is certain.

The deferred income carried forward is analysed as follows:

2026

2025

£

£

Opening balance

-

2,447

Movement in the year

-

(2,447

)

Deferred income carried forward

-

-

Deferred income analysed by project:

2026

2025

£

£

Unrestricted - Grant for Caravan

-

-

16.	ANALYSIS OF NET ASSETS BETWEEN FUNDS

2026

2025

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

£

£

£

£

Fixed assets

2,262

-

2,262

3,016

Current assets

136,390

-

136,390

156,957

Current liabilities

(3,524

)

-

(3,524

)

(7,722

)

135,128

-

135,128

152,251

17.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1/4/25

in funds

funds

31/3/26

£

£

£

£

Unrestricted funds

General fund

100,648

(17,123

)

(10,544

)

72,981

Designated Fund

51,603

-

10,544

62,147

152,251

(17,123

)

-

135,128

TOTAL FUNDS

152,251

(17,123

)

-

135,128

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

275,837

(292,960

)

(17,123

)

Restricted funds

Make Your Mark

2,499

(2,499

)

-

TOTAL FUNDS

278,336

(295,459

)

(17,123

)

Comparatives for movement in funds

Net

Transfers

movement

between

At

At 1/4/24

in funds

funds

31/3/25

£

£

£

£

Unrestricted funds

General fund

107,117

(1,359

)

(5,110

)

100,648

Designated Fund

46,493

-

5,110

51,603

153,610

(1,359

)

-

152,251

TOTAL FUNDS

153,610

(1,359

)

-

152,251