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35,993 claims
Income is recognized when the charity has entitlement to funds, it is probable that income will be received and the amount can be measured reliably.
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.
Financial · Policy statement · From Tan Y Maen Limited — annual report and accounts, year ending 31 March 2025, page 11
The financial statements are prepared in accordance with the Charities SORP and FRS 102.
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),
Governance · Policy statement · From Tan Y Maen Limited — annual report and accounts, year ending 31 March 2025, page 11
Tan Y Maen Limited has an excess of expenditure over income, indicating financial strain.
The accounts for the year ended 31 March 2025 show an excess of expenditure over income of £37,577 (2024: excess of expenditure over income of £8,551.)
Financial · Observational claim · From Tan Y Maen Limited — annual report and accounts, year ending 31 March 2025, page 6
The charity maintains unrestricted reserves to ensure cash flow and cover unforeseen circumstances.
To ensure cash flow ~ To cover any unforeseen circumstances
Financial · Policy statement · From Tan Y Maen Limited — annual report and accounts, year ending 31 March 2025, page 5
70% of those supported by Tan Y Maen report an improvement in their wellbeing.
Currently 70% of those supported report an improvement in their wellbeing, the most notable areas for this improvement being a general improvement in overall mental health, increase in confidence and a reduction in feelings of isolation.
Metric · Metric statement · From Tan Y Maen Limited — annual report and accounts, year ending 31 March 2025, page 4
The charity supports over 500 individuals through various projects each year.
This year we have supported over 500 individuals across a range of projects.
Service · Observational claim · From Tan Y Maen Limited — annual report and accounts, year ending 31 March 2025, page 4
The Charity had £20,431 in prepayments and accrued income as of March 31, 2026.
Due within one year Prepayments and accrued income 20,431 -
Financial · Observational claim · From The Pearl Exchange Ci0 — annual report and accounts, year ending 31 March 2026, page 25
The Charity's net book value of tangible fixed assets decreased from £82,614 in March 31, 2025 to £71,107 in March 31, 2026.
Net book value At 31 March 2026 67,025 4,082 71,107 At 31 March 2025 76,600 6,014 82,614
Financial · Observational claim · From The Pearl Exchange Ci0 — annual report and accounts, year ending 31 March 2026, page 24
The Charity's tangible fixed assets remained unchanged at £96,885 from April 1, 2025 to March 31, 2026.
At 31 March 2026 87,225 9,660 96,885
Financial · Observational claim · From The Pearl Exchange Ci0 — annual report and accounts, year ending 31 March 2026, page 24
No trustees received any remuneration or other benefits in the year ending March 2026.
During the year, no Trustees received any remuneration or other benefits (2025 - £NIL).
Governance · Observational claim · From The Pearl Exchange Ci0 — annual report and accounts, year ending 31 March 2026, page 24
The total employee benefits for key management personnel increased to £56,988 in 2026 due to an additional employee joining the team.
The total employee benefits, including employers pension costs, of the key management personnel of the charity were £56,988 (2025: £36,004). This increase is due to an additional employee joining the key management team this year.
Financial · Observational claim · From The Pearl Exchange Ci0 — annual report and accounts, year ending 31 March 2026, page 24
The number of employees increased from 4 in 2025 to 5 in 2026.
Number of employees 5 4
Financial · Observational claim · From The Pearl Exchange Ci0 — annual report and accounts, year ending 31 March 2026, page 24
Restricted funds are to be used in accordance with specific restrictions imposed by donors or raised for particular purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity f or particular purposes.
Financial · Policy statement · From The Pearl Exchange Ci0 — annual report and accounts, year ending 31 March 2026, page 18
General funds are unrestricted and available for use at the discretion of the Trustees in furtherance of the general objectives.
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Financial · Policy statement · From The Pearl Exchange Ci0 — annual report and accounts, year ending 31 March 2026, page 18
The Charity operates a defined contribution pension scheme and the pension charge represents amounts payable to the fund.
The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.
Financial · Policy statement · From The Pearl Exchange Ci0 — annual report and accounts, year ending 31 March 2026, page 18
Depreciation is charged on tangible fixed assets over their estimated useful lives.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives.
Financial · Procedural statement · From The Pearl Exchange Ci0 — annual report and accounts, year ending 31 March 2026, page 17
Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic benefits are probable.
Tangible fixed assets costing £NIL o r more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Financial · Procedural statement · From The Pearl Exchange Ci0 — annual report and accounts, year ending 31 March 2026, page 17
Expenditure is recognised when there is a legal or constructive obligation to transfer economic benefit, it is probable that a transfer will be required and the amount can be measured reliably.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.
Financial · Procedural statement · From The Pearl Exchange Ci0 — annual report and accounts, year ending 31 March 2026, page 17
Income is recognised once the Charity has entitlement, it is probable that income will be received and the amount can be measured reliably.
All income is recognised once the Charity h as entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Financial · Procedural statement · From The Pearl Exchange Ci0 — annual report and accounts, year ending 31 March 2026, page 16
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
Financial · Risk statement · From The Pearl Exchange Ci0 — annual report and accounts, year ending 31 March 2026, page 16