REGISTERED COMPANY NUMBER: 07892902 (England and Wales)

REGISTERED CHARITY NUMBER: 1146056

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

CALAN DVS

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Report of the Trustees

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Report of the Independent Auditors

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Statement of Financial Activities

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Balance Sheet

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Cash Flow Statement

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Notes to the Cash Flow Statement

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Notes to the Financial Statements

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The trustees present their report and financial statements for the year ending 31 March 2026.

The financial statements have been prepared in accordance with the accounting policies set out in note to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "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 objects of the company shall be:

a. to relieve the distress, suffering, poverty and need amongst adults, children and families caused by exposure to domestic abuse and sexual violence in any form, predominantly but not exclusively by providing services to women and their children; and

b. to educate the public regarding the causes, consequences and effects of domestic abuse and sexual violence and methods of prevention of the same.

Organisational Vision

To create safe and resilient communities, free from domestic violence and abuse.

Mission statement

Breaking the cycle of domestic violence and abuse by working in partnership to achieve change through education, prevention, support, and empowerment.

The strategic aims of the services are to:

- Ensure safety of service users.

- Provide a range of high quality, needs-led, trauma informed accessible services for those who are affected by domestic abuse and sexual violence focusing on the circumstances of each individual and family member.

- Focus on early intervention and prevention of domestic violence and abuse at all ages and within all groups of society.

- Be a leading voice in informing and influencing domestic violence and abuse policy development and decision making at a local, regional, and national level.

- Enabling each individual or family to live confidently and independently.

- To break the cycle of violence or the escalation of violence by providing early intervention advice services and by education programmes with young people on healthy relationships.

- To provide other professionals with the knowledge and skills needed to identify and provide the appropriate information to individuals to access services.

Achieving our aims and objectives:

Calan DVS achieves its aims and objectives by delivering a range of needs-led, trauma informed services which provide a range of support options enabling individuals and families to make informed decisions about the services they wish to access based on their individual needs.

The strategic aims of the organisation, as described in our strategic plan 2022-2027, link operationally to the aims and activities undertaken and to the governance of the organisation, to ensure that high-quality services are consistently delivered across all projects and the geographical areas in which Calan works.

As trustees we have referred to the guidance provided by the Charity Commission regarding public benefit and have used this on a regular basis to ensure that our current activities for individuals and families and that our strategic and operational plans for delivery of services for the future meets our aims and objectives.

ACHIEVEMENTS AND PERFORMANCE

Accommodation

Calan provides refuge accommodation for women and children (up to the age of 18 years) across 6 refuges within 4 local authority areas and 7 move-on properties within Pembrokeshire.

Calan also provides refuge accommodation for male victims (25+) and male victims (25+) with children within one local authority area.

Community and assessment services

Our community and assessment services support all individuals (adults, children, and young people) who have experienced domestic/sexual violence and abuse and who are living in the communities in which we work. Adult community-based support includes 1-2-1 support, co-produced group programmes, peer support sessions, counselling provision and access to prevention and education programmes. These services are offered across Neath Port Talbot, Carmarthenshire, South Powys and Pembrokeshire.

Children and Young people services

Our specialist Children and Young People's Team deliver a range of age-appropriate interventions and preventative programmes which are designed to: increase resilience, improve safety, develop coping strategies, support CYP to express their feelings in a healthy way, help them to understand that abuse is not their fault and learn how to communicate more effectively with their non-abusive parent/carer.

IDVA Provision - Dyfed Powys

Calan DVS are the lead partner in a partnership with 4 other specialist domestic abuse agencies delivering the Dal I Godi IDVA service across the Dyfed Powys area. The IDVA service delivered across Pembrokeshire, Carmarthenshire, Powys and Ceredigion works with high-risk victims of domestic abuse to support them with everything they need to become safe, rebuild their life, and represent their voice at a Multi-agency Risk Assessment Conference (MARAC), as well as supporting victims to navigate the criminal justice process and working with the different statutory agencies to provide wraparound support.

Intervention Hub

This programme is an online Cognitive Behavioural Therapy (CBT) based intervention that helps people to tackle problem thinking and behaviour. Open to both Male and Females in Mid and West Wales who are displaying/concerned about their behaviour towards their partner or a loved one.

The Compass Programme.

The Compass Programme is a specialist resource designed to support male survivors to recover from their experience following self-acknowledgement of having been the victim in an abusive relationship. It provides a unique opportunity for men affected by domestic abuse to share their experiences with other victims in a safe and supportive environment.

Male IDVA Service.

The Male IDVA service delivered across Neath Port Talbot and Swansea, works with high-risk male victims of domestic abuse to support them with everything they need to become safe, rebuild their life, and represent their voice at a Multi-agency Risk Assessment Conference (MARAC), as well as supporting victims to navigate the criminal justice process and working with the different statutory agencies to provide wraparound support.

LGBTQ+ provision.

Specifically developed for lesbian, gay, bi, trans, and other gender, relationship & sexuality diverse Individuals; the Myriad 8-week recovery and resilience programme has been developed in partnership with LGBTQ+ survivors of domestic abuse and the University of South Wales. We offer a safe space to chat, learn and support each other.

Sexual Violence.

The Lotus Project offers timely access to a range of psychoeducational and therapeutic support for survivors of sexual violence and abuse who are linked with other Calan DVS services. Through specialist one to one support, a twelve-week group program and counselling provision from a variety of therapeutic modalities - survivors of sexual trauma are given the opportunity to shape their own recovery and address how their past trauma may be impacting their present lives.

During the 2025-2026 financial year Calan:

- Supported 623 adults through our community services.

- Supported 119 women and 69 children through our accommodation services.

- Supported 186 men through our Male IDVA service delivery.

- Supported 373 high risk victims through Calan's direct delivery of the Dal I Godi IDVA service.

- Worked with 887 children and young people through our range community and intervention services.

- Reached 8,484 pupils through Crucial Crew delivery.

- Delivered 1,518 sessions of drawing and talking to children and young people.

- Supported 109 individuals to access 479 counselling sessions for sexual violence experienced.

- Supported 40 individuals to access 348 counselling sessions for domestic abuse experienced.

- Trained a total of 239 medical professionals through the delivery of IRISi.

- Held 21 consultations with Children and Young People across our services.

- Delivered 39 recovery programmes across the organisation to victims of domestic abuse and sexual violence.

- Supported 99 victims of sexual violence to access Lotus 1-2-1 support sessions.

- Facilitated 20 peer support sessions within our Lotus Project for victims of sexual violence.

Accessible Services

Calan DVS' services are accessible 24/7 via the Live Fear Free helpline and our on-call staff. Throughout the week, services can be accessed via telephone, website, email, and social media or by accessing our teams in their office locations.

Quality Standards

RESPECT Male Victims Standards - Calan DVS were successfully reaccredited for our work with Male Victims via RESPECT.

The Respect Male Victims Standard is a quality assurance framework ensuring services supporting male victims of domestic abuse are safe, effective, and accountable.

Disability Confident Committed Employer.

Cyber Essentials Accreditation.

Leading Lights - Calan DVS community services across Neath Port Talbot, Ammanford and Powys were awarded the Leading Lights Accreditation. Leading Lights is a UK accreditation programme that recognises high-quality, safe, and effective domestic abuse services.

Achievements and Highlights:

IRIS - Calan were successfully awarded a 3-year contract via Swansea Bay University Health Board to continue to the delivery of the IRIS programme across the health board area, ensuring that the vital service continues to be embedded within the general practices across Swansea Bay.

Pembrokeshire Domestic Abuse Services - Calan became the sole provider of HSG funded domestic abuse services across Pembrokeshire.

National Lottery Funding - Calan were successful in its application to the National Lottery Fund and were awarded 3-year funding to ensuring continued delivery of the Lotus Project.

Awards - Calan's ACEs CYP team were awarded Highly Commended for their work via the Catherine Thomas Memorial Award.

Awards - Calan's male victim programme facilitator was awarded the Rising Star of the Year Award via the Third Sector Chairty Awards.

Social Enterprise - Calan officially launched its first social enterprise (Bright Options) which provides specialist domestic abuse training, consultancy and programme design.

Young People and Stalking - Calan DVS worked closely with University of South Wales (lead) and South Wales Police to support with the research and resource launch for the project Stalking and Young People in Wales: Exploring and Increasing Knowledge, Awareness and Understanding. The project explored knowledge, awareness and understanding of stalking among young people aged 16-24 years in Wales.

Ar Trac - Calan DVS has been delivering the Ar Trac project for the past 7 years in partnership with other specialist domestic abuse agencies, and last year we expanded our reach by becoming the specialist provider delivering Ar Trac in Cardiff.

New Initiatives:

Step-down Service - Calan were successfully awarded funding via Swansea Council and Neath Port Talbot Council to deliver a pilot step-down service for the Local Authorities IDVA Provision.

Carmarthenshire Male Victim Refuge - Following on from the success of Calan's first dedicated male refuge in Neath Port Talbot, Calan successfully secured funding to renovate a property in Carmarthenshire to open a second dedicated male refuge. Anticipated opening, September 2026.

Colocation pilot - In conjunction with Pembrokeshire Council, Calan piloted a new colocation pilot with the Children's Assessment Team within the local authority.

Raneem's Law - Calan worked closely with Dyfed Powys Police to implement a dedicate Raneem's Law IDVA via a pilot, commencing August 2026.

Campaigns:

As the Chair for the Mid West Wales Communications sub-group, our CEO and Calan have led on various campaigns throughout the year including:

-16 Days of activism of violence against women/White Ribbon day.

- National Safeguarding week.

- World Elder Abuse Day.

- Elder Abuse.

- Sexual Violence Awareness week.

- Children's mental health week.

Awareness raising:

- National Slavery and Human Trafficking Prevention month

- LGBTQ+ History Month / Pride Month

- Children's Mental Health Week

- Mental Health Month

- National Stalking Helpline

- Self-Injury Awareness Day

- International Women's Day

- Children's Rights in Wales

- UK Says No More to Domestic Abuse campaign

- Denim Day

- Suicide Prevention Day

- Black History Month

- You are Not Alone (Male Victims of DA)

- Universal Men's Day

- International Childrens' Day

Social media - Calan has used its social media platform to further raise awareness of domestic abuse and sexual violence, provide updated Government guidance, new legislation and information on petitions and consultations.

Calan's 5-year strategy.

Calan's 5-year strategy was launched in June 2022 and to inform our new strategy and to identify gaps in services, Calan's Chief Executive held 13 consultation sessions with individual stakeholders including: Swansea Bay University Health Board, South Wales Police and Dyfed Powys Police Crime Commissioner, Welsh Women's Aid, Neath Port Talbot Local Authority, Public Health Wales - ACEs Hub, the Regional Violence Against Women, Domestic Abuse and Sexual Violence Lead for Mid and West Wales, University of South Wales, survivors, staff and our Board of Trustees.

Our 5 main priorities for 2022-2027 and outcomes to date:

Priority 1: To prevent abuse and associated harm for victims of domestic abuse and sexual violence.

Priority 2: To provide high-quality, needs-led, and age-appropriate programmes for children and young

people affected by domestic abuse.

Priority 3: To review and transform our accommodation services.

Priority 4: To develop high-quality, needs-led and trauma informed sexual violence services.

Priority 5: To sustain and strengthen Calan DVS.

Priorities progress:

Priority 1:

During 2025-2026, we continued to strengthen and develop our services to ensure they remained responsive to the changing and increasingly complex needs of those who access our support. Our focus has been on maintaining high-quality, accessible and inclusive services while continually reviewing provision to identify opportunities for improvement and address emerging needs. As part of this commitment, we undertook an extensive programme of engagement with victim-survivors, holding over 30 consultation sessions across our areas of delivery.

Priority 2:

Calan's Children and Young People's services continue to deliver positive outcomes and extend their reach across South, Mid and West Wales. As demand for specialist support continues, we remain committed to securing sustainable funding to ensure these vital services remain accessible to children, young people and families across all of our areas of delivery.

Priority 3:

Calan continues to prioritise the development and diversification of its property portfolio to ensure our facilities remain safe, accessible and responsive to the needs of those who use our services. This will remain a key strategic focus over the coming years. During 2026-2027, refurbishment works will be undertaken at our One Stop Shop in Neath to create a more accessible, welcoming and trauma-informed environment for victims-survivors. Once completed, the building will continue to host the Remote Evidence Site, enabling individuals to access the justice system in a safe and supportive setting.

Priority 4:

Calan's sexual violence service has continued to expand its reach, with referrals now being accepted from a wider range of external agencies. This growth has been made possible through funding from The National Lottery Community Fund, enabling us to strengthen our specialist team and increase access to support across our areas of delivery. During 2026-2027, we will continue to build on this progress by developing additional recovery programmes under the Lotus Project, broadening the range of specialist, trauma-informed support available and ensuring our services remain inclusive and responsive to the diverse needs of adult victims-survivors of sexual violence.

Priority 5:

Calan continues to strengthen the organisation through investment in our people, securing additional funding and diversifying our services and areas of delivery, while remaining firmly committed to our core mission and vision of supporting those affected by domestic abuse and sexual violence.

During the year, we were pleased to officially launch our social enterprise, Bright Options. As the enterprise grows, it is intended to generate unrestricted surplus income that can be reinvested into Calan DVS, helping to strengthen the organisation's long-term sustainability, support innovation and enhance the services we provide to victims-survivors and their families.

Partnership working

Domestic abuse is a complex and multifaceted issue that no single organisation can address in isolation. Collaborative working with statutory, voluntary and community sector partners remains fundamental to our approach, enabling us to provide the highest quality support to those who access our services. Through strong partnerships, we are able to identify emerging needs, address gaps in provision and develop coordinated, effective responses that improve outcomes for victims-survivors and their families.

2026-2027 Priorities

Services Recommissioning

During 2026-2027, a number of our service areas will be subject to recommissioning. A key organisational priority will be to work closely with commissioners and partners to ensure the continued delivery of high-quality, specialist services within our communities. We will also continue to strengthen and develop our community-based and accommodation services, ensuring they remain responsive, sustainable and aligned with the evolving needs of victims-survivors and local communities.

Bright Options

During 2026-2027, we will continue to develop Bright Options, Calan DVS's social enterprise, expanding the delivery of high-quality training, consultancy and professional development services across the private, public and third sectors.

Staff wellbeing

Calan will continue to invest in the wellbeing, development and retention of our staff, recognising that a skilled, supported and resilient workforce is fundamental to delivering high-quality services. During 2026-2027, we will further enhance the training, learning and wellbeing opportunities available to all employees, ensuring our teams are equipped to respond to the evolving needs of victims-survivors while fostering a positive, inclusive and supportive working environment.

Strategic Plan

As Calan's 2022-2027 Strategic Plan draws to a close, a key priority during 2026-2027 will be the development of our next five-year strategy for 2027-2032.

The new Strategic Plan will build on the achievements, learning and experience of the previous five years and will be informed by engagement with victims-survivors, staff, trustees, commissioners and partner organisations. It will set out an ambitious yet achievable vision for the future, ensuring Calan continues to respond to emerging needs, strengthen its services and partnerships, and sustainably increase the support available to victims-survivors of domestic abuse and sexual violence.

Accommodation

Calan remains committed to expanding access to safe, high-quality accommodation for victims-survivors of domestic abuse. Alongside our established refuge provision, we will continue to develop alternative accommodation options for individuals whose needs are not best met within a communal refuge setting, ensuring support is flexible, inclusive and responsive to a range of circumstances.

During 2026-2027, we also plan to open our second dedicated refuge for male victims in Carmarthenshire, further strengthening the availability of specialist accommodation and support across our areas of delivery.

Anniversary Event

In 2027, Calan DVS will celebrate its 15th anniversary, marking an important milestone in the organisation's history. To commemorate the occasion, we will host a celebratory event highlighting the impact and growth of the organisation over the past 15 years, reflecting on the difference our services have made to victims-survivors, their families and communities.

FINANCIAL REVIEW

Financial position

For the 2025-26 financial year we have accumulated a surplus of income over expenditure, which can be seen to be attributed to a surplus after transfers in both unrestricted reserves and restricted reserves.

The trustees continue in their efforts to ensure the safety of our current assets, to use appropriate deposit accounts to maximise interest earned. The review of investments will be undertaken using appropriate professional guidance.

The principal source of funding is Supporting People Programme Grant (SPPG) which funds the delivery of services supporting women in refuge and individuals through Floating Support and Crisis Intervention with rental income to maintain and refurbish the refuge accommodation. This applies for all regions covered by our services.

Donations

Donations received totalled £21,743 from individual donations, small local organisations and events.

Reserves policy

Calan trustees reviews the reserves policy to ensure that current needs are met for all contractual obligations, and cash flow to minimise risk to the organisation, and contingency to ensure that services to vulnerable individuals and children are not affected.

Reserves at the year-end totalled £3,055,432 (2025: £2,940,106) of which £846,106 (2025: £843,838) were unrestricted, £1,692,451 (2025 - £1,797,287) were designated funds and £516,874 (2025 - £299.341) are obtained for specific projects and not used for any other purpose and kept as a restricted reserve. Unspent funds are designated by the trustees for current commitments and future plans.

Expenditure/Funding

During 2025-2026 we have seen an increased level of income through the successful award of a number of new contracts, however, the rest of the funding has remained static and has not taken into account the effects of inflation etc.

The risks in terms of dependency on Public Sector funds is still high. In 2025 Calan launched its new 5-year strategic plan which will look at diversifying our services and our income through areas such as the registration of a social enterprise.

Financial and risk management objectives and policies

The Executive Board, in liaison with staff, stakeholders and service users continue to conduct a regular review of the major risks to which the charity is exposed on a strategic and operational level. This review covers the areas of: governance and management, operational, financial, external environment and compliance with law and regulations. This annual review of risks, and implementation and monitoring of the revised Strategic Action Plan forms a key part in the governance annual work plan.

Financial risks

Financial risks are addressed by reporting on a bi-monthly basis, and the undertaking of an annual review of the finance policy and procedures, the reserves policy, and the continuing implementation of internal controls. All major commitments and investments are subject to formal authorisation by the Executive Board. Reporting formats to the Executive Board include the identification of risk against all projects and outline the steps taken to address and mitigate this risk.

PLANS FOR FUTURE

Children and Young People services

Calan will continue to deliver Children and Young People services solely and in partnership with other specialist agencies across Wales.

Training services for individuals and professionals

Calan will continue to develop and deliver its training services for individuals and professionals and work closely with partner organisations to further address gaps in the specialist sector.

Staff wellbeing

Calan will continue to invest in its staff and increase the support and training opportunities made available to all staff members across Calan.

Strategic Plan

Calan continues to work towards achieving the priorities set out in the 2022-2027 strategic plan which includes a focus on diversifying funding streams and services and embedding our fundraising strategy.

Accommodation

Calan will continue its commitment to provide alternative solutions for victims who are looking to access safe accommodation who are not suited to communal refuge living.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Calan DVS is a charity and a company limited by guarantee. Calan DVS was incorporated as a company on 28 December 2011 and registered as a charity on 22 February 2012. The company was established under a Memorandum and Articles of Association which sets out the objects and powers of this charitable company and is governed under its Articles of Association as agreed on 28 December 2011 when the objects of the organisation were agreed.

Recruitment and appointment of new trustees

The directors of the company are also the charity trustees; they are known as the Executive Board in the Articles of Association. The charity will have no less than four and no more than 12 trustees at any time. As set out in the Memorandum and Articles of Association, at each Annual General Meeting, all members of the Executive Board retire from office but are eligible for re-election. Trustees have the power to co-opt up to three additional members. The trustees of the organisation are its only members.

New members of the board are sought by advertisement and personal contact with a view to ensuring that a broad range of appropriate and specialist skills and experiences are represented. During this year four trustees resigned with one moving across to Bright Options. As a result, Calan carried out a thorough trustee recruitment process and welcomed four new trustees who bring with them a diverse range of skills and experiences including, leadership, governance, housing, financial and human resource management, business development, change management, fundraising and income generation, learning and development, governance and policy. The charity trustees also bring with them experience of the private, public and voluntary sector and we are confident that the skills and experiences of our Executive Board provide effective strategic leadership, direction and governance of Calan DVS. We believe that an effective Executive Board results in increased confidence in the organisation from stakeholders and beneficiaries.

Key features of the governance work plan are Board development, both individually as trustees and collectively, the monitoring of the Board development plan, policy review and development, maintaining the register of conflicts of interest and register of members and ensuring compliance with charity and company law requirements.

The diversity of skills and knowledge brought to the organisation by the trustees continues to strengthen informed discussion and decision making, enabling us to carry out our strategic plans and meet the aims of the organisation. The trustees are responsible for ensuring our sustainability and are accountable to our service users, funders and other stakeholders. As a Board we are confident that we can continue to provide quality services to individuals and families experiencing domestic violence and abuse, enabling them to make informed decisions and make positive lasting differences in their lives.

As an Executive Board we undertake an annual skills audit to review our skills, strengths and gaps in our knowledge and identify training needs in order to increase our governance capacity. These skills audits are carried out with reference to the Charity Commission and other relevant governance documents and using the national occupational standards for trustees and Executive Board members.

The Executive Board are responsible for setting pay and remuneration for staff. Salaries for key management personnel are benchmarked to ensure that they remain competitive and relevant to the posts.

Organisational structure

The Executive Board has overall responsibility for the strategic direction of the organisation, policy setting and for overall employment and financial management. The Executive Board meets on a quarterly basis attending a minimum of 4 board meetings per annum.

The responsibility for the day-to-day leadership and management of the organisation is delegated to the Chief Executive who works closely with the Executive Board and the Leadership Team to identify and implement strategic development and operational objectives. The delegation of responsibilities and segregation of duties are included within our Trustee Role and Responsibilities policy and also Calan DVS Finance Policy.

Induction and training of new trustees

Upon receiving an expression of interest for trustee vacancies, the individual is provided with an agreed information pack about the charity including information relating to the role and responsibilities of a trustee, the work of the Executive Board and the work of Calan DVS. There is a formal application and selection process as detailed in our trustee recruitment policy. The recruitment of new trustees and subsequent induction and development is co-ordinated by the Chair and the Chief Executive Officer.

Following interview and recommendation to the Executive Board, new trustees are provided with a further information pack in readiness for an induction session. This second stage information pack includes key documents relating to governance best practice, trustee roles and responsibilities as well as relevant organisational information e.g. structure, strategic plans, financial information.

Trustees are all expected to sign and work in accordance with Calan DVS Code of Governance. All trustees complete a declaration of conflicts of interest of which a register is maintained by the Governance Subgroup and declarations of conflicts of interest are requested at each Executive Board meeting. Any conflicts of interest are managed in accordance with the organisational conflicts of interest policy.

The induction process is only one part of the on-going development of trustees. Trustees are actively encouraged to attend structured Calan DVS organisational days throughout the year, which are scheduled in advance with clear objectives. This is the arena where strategic plans are developed, consulted upon, and actively reviewed during the year and where our organisational risk analysis is reviewed annually.

The Chair, with the Chief Executive Officer, is responsible for the development of trustees individually and collectively as a Board and for the implementation and monitoring of the Executive Board development plan which is reported quarterly. Where a need is identified, external training is provided to address gaps in knowledge.

Related parties

Calan DVS is a member of six umbrella organisations including;

Welsh Women's Aid - as the national umbrella organisation, Welsh Women's Aid works to influence government policy; to support member groups, to disseminate and promote best practice and promote the implementation of service delivery standards. This membership provides Calan DVS with a voice on a national level, an opportunity to learn and share experiences and achievements and maintain a national picture of domestic abuse in Wales.

RESPECT - Respect is a pioneering UK domestic abuse organisation leading the development of safe, effective work with perpetrators, male victims and young people using violence in their close relationships. Throughout the 2024-2025 period, Calan DVS continued to work in collaboration with key stakeholders across each of its delivery areas to enable us to provide added value to our current services and offer holistic support.

Cymorth Cymru - Cymorth Cymru is the representative body for providers of homelessness, housing and support services in Wales. They act as the voice of the sector, influencing the development and implementation of policy, legislation and practice that affects our members and the people they support.

Calan's CEO and Leadership Team are active members of forums such as VAWDASV Leadership Groups across Neath Port Talbot, Swansea, Pembrokeshire Mid and West and Wales, USW VAWDASV Research Group and WSAS, which input to the local and national VAWDASV strategies aligned to Welsh Government priorities.

Calan DVS recognises the importance of working in partnership with like-minded organisations across Wales. The partner organisations are value driven and provide services which complement our current provision therefore providing a full circle of support to individuals who access our services. During this financial year, Calan DVS continued to work with specialist organisations nationally and worked collaboratively.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

07892902 (England and Wales)

Registered Charity number

1146056

Registered office

40 Victoria Gardens

Neath

SA11 3BH

Trustees

O C Jones (resigned 10.3.26)

J C Lawton (resigned 19.9.25)

S A M Joyner (resigned 5.1.26)

T M Taylor (resigned 27.8.25)

T B Harley

C A Kay Director (appointed 25.3.26)

M F M Khuddro Director (appointed 23.3.26)

K M Jones Director (appointed 9.3.26)

C A Needs (appointed 6.4.26)

A J Jones (appointed 5.3.26)

Auditors

Bevan Buckland Audit Ltd (Statutory Auditors)

Ground Floor Cardigan House

Castle Court

Swansea Enterprise Park

Swansea

SA7 9LA

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Calan DVS for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

-	select suitable accounting policies and then apply them consistently;

-	observe the methods and principles in the Charities SORP;

-	make judgements and estimates that are reasonable and prudent;

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

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable 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 trustees are aware, there is no relevant information (as defined by Section 418 of the Companies Act 2006) of which the charitable company's auditors are unaware, and each trustee has taken all the steps that they ought to have taken as a trustee in order to make them aware of any audit information and to establish that the charitable company's auditors are aware of that information.

The auditor, Bevan Buckland, previously traded through the legal entity Bevan Buckland LLP, following a restructure and regulatory changes, Bevan Buckland LLP ceased to hold an audit registration with the engagement transitioning to Bevan Buckland Audit Ltd.

AUDITORS

The auditors, Bevan Buckland Audit Ltd (Statutory Auditors), will be proposed for re-appointment at the forthcoming Annual General Meeting.

Approved by order of the board of trustees on 22 September 2026 and signed on its behalf by:

T B Harley - Trustee

Opinion

We have audited the financial statements of Calan DVS (the 'charitable company') for the year ended 31 March 2026 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and 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 (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the charitable company's affairs as at 31 March 2026 and of its incoming resources and application of resources, including its income and expenditure, 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 charitable 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

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent 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 Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Report of the Trustees 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 charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

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 trustees' remuneration specified by law are not made; or

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

-	the trustees 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 Trustees.

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) 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 trustees determine is 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 trustees are responsible for assessing the charitable 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 trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our 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 Independent 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:

Extent to which the audit was considered capable of detecting irregularities, including fraud

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 is sufficient 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:

-

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 actual. 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.

-

obtaining an understanding of the legal and regulatory frameworks that the Charity 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 Charity, 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;

-

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 operational rationale of any significant transactions that are unusual or outside the normal course of operations.

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.reviewing the financial statement disclosures and testing to supporting documentation to assess compliance

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 Independent Auditors.

Use of our report

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

Michael Jones (Senior Statutory Auditor)

for and on behalf of Bevan Buckland Audit Ltd (Statutory Auditors)

Ground Floor Cardigan House

Castle Court

Swansea Enterprise Park

Swansea

SA7 9LA

22 September 2026

2026

2025

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

21,744

-

21,744

21,897

Charitable activities

5

Charitable Activities

1,787,712

2,004,789

3,792,501

3,874,325

Other trading activities

3

2,100

-

2,100

3,193

Investment income

4

25,128

-

25,128

28,367

Total

1,836,684

2,004,789

3,841,473

3,927,782

EXPENDITURE ON

Charitable activities

6

Charitable Activities

1,937,673

1,788,474

3,726,147

3,479,980

NET INCOME/(EXPENDITURE)

(100,989

)

216,315

115,326

447,802

Transfers between funds

18

(1,218

)

1,218

-

-

Net movement in funds

(102,207

)

217,533

115,326

447,802

RECONCILIATION OF FUNDS

Total funds brought forward

2,640,765

299,341

2,940,106

2,492,304

TOTAL FUNDS CARRIED FORWARD

2,538,558

516,874

3,055,432

2,940,106

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

2026

2025

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

13

1,352,486

-

1,352,486

1,317,043

CURRENT ASSETS

Debtors

14

344,310

-

344,310

510,329

Cash at bank and in hand

1,222,424

518,092

1,740,516

1,542,239

1,566,734

518,092

2,084,826

2,052,568

CREDITORS

Amounts falling due within one year

15

(356,235

)

(1,218

)

(357,453

)

(429,505

)

NET CURRENT ASSETS

1,210,499

516,874

1,727,373

1,623,063

TOTAL ASSETS LESS CURRENT LIABILITIES

2,562,985

516,874

3,079,859

2,940,106

PROVISIONS FOR LIABILITIES

17

(24,427

)

-

(24,427

)

-

NET ASSETS

2,538,558

516,874

3,055,432

2,940,106

FUNDS

18

Unrestricted funds

2,538,558

2,640,765

Restricted funds

516,874

299,341

TOTAL FUNDS

3,055,432

2,940,106

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 22 September 2026 and were signed on its behalf by:

A J Jones - Trustee

Cash flows from operating activities

Cash generated from operations

1

241,981

308,956

Net cash provided by operating activities

241,981

308,956

Cash flows from investing activities

Purchase of tangible fixed assets

(68,832

)

(459,643

)

Interest received

25,128

28,367

Net cash used in investing activities

(43,704

)

(431,276

)

Change in cash and cash equivalents in the reporting period

198,277

(122,320

)

Cash and cash equivalents at the beginning of the reporting period

1,542,239

1,664,559

Cash and cash equivalents at the end of the reporting period

1,740,516

1,542,239

1.	RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

2026

2025

£

£

Net income for the reporting period (as per the Statement of Financial Activities)

115,326

447,802

Adjustments for:

Depreciation charges

33,389

20,486

Interest received

(25,128

)

(28,367

)

Increase in provisions

24,427

-

Decrease/(increase) in debtors

166,019

(56,022

)

Decrease in creditors

(72,052

)

(74,943

)

Net cash provided by operations

241,981

308,956

2.	ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.25

Cash flow

At 31.3.26

£

£

£

Net cash

Cash at bank and in hand

1,542,239

198,277

1,740,516

1,542,239

198,277

1,740,516

Total

1,542,239

198,277

1,740,516

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 accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £1,

Legal status of the Charity

The charity is a private company limited by guarantee incorporated in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

Going Concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

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.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under gift aid or deeds covenant is recognised at the time of the donation.

Rent receivable is recognised in the period to which the rental charges apply.

Tenant and occupancy charges are recognised in the period to which the services were provided.

Grants are only included in the SoFA when the general income recognition criteria are met.

In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services, as entitlement to the grant only occurs when the performance related conditions are met. Grants receivable are treated in different ways dependent upon their purposes and the terms of the grant.

Grants receivable for the specific purpose of purchasing fixed assets for the continued use of the charity are treated as designated funds. The designated fund is then reduced by amounts equivalent to the depreciation charges on the assets concerned and will continue to do so over the expected useful lives of the assets concerned.

Grants receivable to facilitate the general running of the charity are treated as unrestricted funds.

Training income is recognised in the period in which the service is provided with any amounts received in advance being deferred.

Fundraising is recognised when received.

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.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Assets below £1,500 are not capitlised, this has been increased from the previous amount of £200 in 2024. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Freehold land and buildings 2% straight line

Computers & equipment 20% and 33.33% straight line

Fixtures & fittings 20% and 33.33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

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 comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

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.

Debtors

Trade and other debtors are recognised at the settlement amount due.

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.