Annual Report 2025-26 Llanddewi-Brefi Community Council

Llanddewi-Brefi Community Council

Annual Report 2025-2026

Introduction

The Local Government and Elections (Wales) Act 2021, Section 52, requires Community Councils in Wales, as soon as reasonably practicable after the end of each financial year, to prepare and publish an annual report about the Council’s priorities, activities and achievements over the previous year.

Chair of Council 2025-2026

Councillor Rhodri Evans.

Organisation of the Council

Llanddewi Brefi Community Council consists of ten Councillor members, and employs a part-time Clerk as Proper Officer and Responsible Financial Officer. The community council uses the services of Llywela Thomas Bookkeeping and Payroll Services, Aberystwyth to complete HMRC matters.

The Community Council is the Burial Authority with responsibility for Llanddewi Brefi Cemetery, and also employs a part-time Burial Clerk, and a part time Village Hall Cleaner.

The Community Council is also Sole Trustee of the Llanddewi Brefi Village Hall and Recreation Ground charity. The activities of the charity are distinct from the responsibilities of the Community Council, but all Councillors are members of the Committee of Management, which holds separate meetings and submits reports to ordinary Council meetings.

Following the resignation of the Clerk in June 2025, two members were appointed on a temporary basis to act as Proper Officer and Responsible Financial Officer (RFO), without remuneration, to ensure that the Council would be able to continue to function pending appointment of a permanent Clerk. This position was filled with the appointment of Mr Sion Jones as Clerk and RFO on 01/09/2025.

The Council can be contacted through the Clerk:

Post: Awelon, Llanddewi Brefi, Tregaron, Ceredigion. SY25 6RL

Email: clerk@llanddewibrefi.org

Phone: 07870 299370

Councillors

During the reporting period, the council comprised:

Chair: Cllr. Rhodri Evans (from May 2025 and Acting Proper Officer between 01/07/2025 – 01/09/2025)
Vice Chair: Cllr. Emmanuel Kincaid ( between May 2025 and October 2025 – resigned October 2025 and Acting Responsible Financial Officer between 01/07/2025 – 01/09/2025)
Cllr. John Griffiths ( from December 2025)

Members: Cllrs. Dafydd Lloyd-Jones (Chair to May 2025); Bethan Griffiths; Eirwen James; Caryl Hâf Jones; Gareth Jones; Pat Parry

Contact details for all members are published on the Council’s website at https://www.llanddewibrefi.org/community-council/council-members/

Meetings of the Council

Ordinary Meetings are normally held on the second Monday of every month, with the exception of August.

Agendas and minutes were issued electronically by email and published on the Council’s website. Meetings in person were held throughout the year, with continuing provision for remote attendance by Councillors and members of the public in accordance with chapter 4 of the Local Government and Elections (Wales) Act 2021.

Twelve ordinary meetings were held during the year to 31/03/2026, in addition to the Annual Meeting in May.

The following extraordinary meetings were also held:

22/09/2025 – Discuss Wind Energy Developments.
01/09/2025 – To consider an application for the position of Clerk and Responsible Financial Officer.

Declaration of member’s interests and attendance at meetings is noted in the following table:

Meetings of Llanddewi Brefi Community Council 01/04/2025- 31/03/2026

Councillors

Rhodri Evans (Chair)

John Griffiths (Vice Chair)

Beth Griffiths

Eirwen James

Caryl Jones

Gareth Jones

Dafydd Lloyd-Jones

Pat Parry

Emmanuel Kincaid (Up to 13/10/25)

Cyfarfod Mawrth 2026

Meeting March 2026

Cyfarfod Chwefror 2026

Meeting February 2026

Cyfarfod Ionawr 2026

Meeting January 2026

Cyfarfod Rhagfyr 2025

Meeting December 2025

Cyfarfod Tachwedd 2025

Meeting November 2025

Cyfarfod Hydref 2025

Meeting October 2025

Cyfarfod Medi 22ain 2025

Meeting September 22^nd 2025

Cyfarfod Medi 8fed 2025

Meeting September 8^th 2025

Cyfarfod Medi 1af 2025

Meeting September 1^st 2025

Cyfarfod Awst 2025

Meeting August 2025

Cyfarfod Gorffennaf 2025

Meeting July 2025

Cyfarfod Mehefin 2025

Meeting June 2025

Cyfarfod Mai 2025

Meeting May 2025

Cyfarfod Ebrill 2025

Meeting April 2025

Present

Absent

Declaration of Interest

Finances

The Council’s expenditure is controlled by a budgeting and monitoring process. In setting its budget Council aims to provide services, manage facilities and meet its priorities. The budget is considered at the January monthly meeting annually.

In order to effectively manage public funds Llanddewi-Brefi Community Council:

Strives to obtain value for money
Monitors and controls expenditure as per its Standing Orders and Financial Regulations
Considers budget versus actual comparisons throughout the year
Provides grant funding
Identifies future projects, as required

Financial Summary for 2025/26

Balance on 31/03/25 – £19,926

Total Expenditure 2025/26 – £55,566

Precept (Council Tax ) £18,000

Misc Income £ 5,671

Grant received £15,338

Total Income 2025/26 – £39,009

Balance on 31/03/26 £ 3,407

Expenditure under S137 Local Government Act 1972

The maximum expenditure that can be incurred under both section 137 (1) and (3) for the financial year 2025-26 is £11.60 per elector, and the current community council arrangements in Llanddewi-Brefi consist of a total electorate of 513.

The usual annual donation was made to the Royal British Legion, and grants for financial assistance totalling £1,715.00 were awarded by the Council to the following local organisations using powers s.137 of the Local Government Act 1972:

High Sheriff of Dyfed Charity
Young Farmers Club
Gogerddan Hunt
Llanddewi Brefi Ti a Fi

Payments to members

Under the Local Government (Wales) Measure 2011, community and town councils are relevant authorities for the purpose of remuneration.

Consequently, individuals who have accepted office as a member of a community or town council are entitled to receive payments as determined by the Independent Remuneration Panel for Wales (IRPW).

In the IRPW report dated February 2021, Determination 42 requires that all community and town councils must make available a mandatory annual payment to each of their members as a contribution to costs and expenses.

In accordance with Determination 4 of the IRPW annual report published in February 2026, all members gave notice that they did not wish to receive the mandatory basic payment for the financial year 2025/2026.

In addition to the Chairman’s allowance of £50, the only other payments to members in relation the year to 31/03/2026 were reimbursements for items or services purchased on behalf of, and authorised by the Council, and recorded in the minutes.

Training

A Council training plan, to address core areas of knowledge relating to Code of Conduct and financial management and governance, has been approved in accordance with statutory duties under section 67 of the Local Government and Elections (Wales) Act 2021 and this plan is reviewed annually.

Governance

The Council received a qualified audit report for 2024-2025 from Audit Wales.

Except for the matters reported below, on the basis of the audit, it’s of the opinion no matters have come to attention to give cause for concern that, in any material respect, the information reported in this Annual Return:

• has not been prepared in accordance with proper practices;

• that relevant legislative and regulatory requirements have not been met;

• is not consistent with the Council’s governance arrangements; and

• that the Council does not have proper arrangements in place to secure economy, efficiency and effectiveness in its use of resources.

In Audit Wales’s opinion, the Accounting Statement does not properly present the Council’s receipts and payments and financial position:

• There are multiple material variances between the receipts and payments assertions as per the Annual Return and as noted in the Council’s cashbook.

• The Council reports a £5,000 borrowings balance in the Annual Return. However, a nil loan balance is reported by the Public Works Loan Board to Llanddewi Brefi Community Council. The Council have not provided any evidence to support this balance in the Accounting Statement.

• The Council did not provide a fixed asset register to support the balance in Line 12 of the Accounting Statement.

Annual Governance Statement

• Assertion 4: S.1 of the Employment Rights Act 1996 (ERA1996), requires the Council to provide its Clerk with a written contract or a written statement of the specified terms of employment under within two months of starting employment. However, we are unable to establish if the Clerk has been provided with full terms of employment.

Assertion 4: The Council’s chair has not signed the annual return as evidence of the Council’s approval of the annual accounts

• Assertion 3: No minutes of meetings have been published since April 2025. The Council does not publish on its website the information it is required to publish electronically by section 55 of the Democracy and Boundary Commission Cymru etc. Act 2013, the Local Government and Elections (Wales) Act 2021 and the Local Government Act 2000

Arrangements to secure economy, efficiency and effectiveness in use of resources

• Our audit identified three payments exceeding £3,000. Under the Council’s financial regulations the Council should have sought three estimates for each contract entered into for the supply of goods/services.

• The Council provided no evidence on compliance with its financial regulations

Other matters and recommendations

I draw the Council’s attention to the following matters and recommendations which do not affect my audit opinion but should be addressed by the Council.

Lack of supporting Evidence for receipts and payments

Throughout our audit testing we noted that the Council did not the appropriate level of supporting evidence for three grant receipts and one burial receipt.

We recommend that the Council maintains an adequate audit trail for transaction receipted.

Unpresented Cheques

The Council are reporting two aged unpresented cheques, these cheques were written in July and December 2024.

We recommend that the Council reviews the probability of these cheques being cashed. In the event that these cheques have not been cashed, the Council should consider writing these cheques back into the accounts.

The Council have not provided an adequate explanation for their prior year restatements.

The Notice of conclusion of audit and right to inspect the annual return for the year ended 31 March 2025 was published on 14/02/2026.

The following reviews are carried out during the year:

Risk assessment
Asset register
Internal Auditor’s terms of engagement and appointment

Budget reviews were also carried out throughout the year and formed the basis of setting the precept of £18,000 for 2026-27.

Community Engagement

The council upheld a strong commitment to openness and accessibility by ensuring monthly ordinary meetings were publicised and conducted transparently. Additional extraordinary and committee meetings addressed urgent and specific matters.

Efforts were made to increase public involvement through:

Circulating information through the website, social media and physical notices;

Creating opportunities for residents to address councillors directly at meetings;

Supporting events that brought the community together and facilitated informal dialogue.

The Clerk’s position was vacant following the former Clerk’s resignation in June 2025. Following advice from One Voice Wales and a risk assessment, members of the Council were appointed temporarily, without remuneration, to carry out the duties of Responsible Financial Officer (RFO) and Clerk and ensure continuity of service up to the appointment of a permanent Clerk and RFO in September 2025.

Members have maintained and updated the Community Website throughout the year, and the Council has maintained and checked the Public Access Defibrillator situated on the square.

The Council tendered for the grass cutting service for 2026-2027 in December 2025, and maintained the grassed areas of the cemetery and churchyard, in addition to the playing fields and playground areas.

The Remembrance Day Service was held on 09/11/2025 at the War Memorial in the cemetery, led by the Chair of the Council and Parch. Carwyn Arthur. Local organisations and residents placed wreaths at the memorial.

Planning and Local Development

The council reviewed and responded to statutory consultations regarding local planning applications with the aim of ensuring that developments aligns with the community’s character and infrastructure capacity. Environmental impact and biodiversity considerations were factored onto all major responses.

Key Achievements and Projects

Community Boundary Reviews

Members attended a presentation by One Voice Wales regarding the impact of the Community Boundary Review.

Governance and Financial Oversight

The annual audit for 2024-2025 was completed.
Financial monitoring was carried out monthly, with reports on income, expenditure, reserves and cash flow.
Council has updated Bank Mandate Changes and reviewed its Risk Register.

Community Safety and Well-being

Regular engagement with the local PCSO enabled effective reporting of incidents and delivery of community policing updates.
The council has maintained and checked the Public Access Defibrillator situated on the square.

Environment and Biodiversity

In January 2026, the Community Council approved the Environment (Wales) Act 2016 Part 1 – Section 6 The Biodiversity and Resilience of Ecosystems Duty. It also created a Biodiversity Action Plan for 2026-2028.
Clerk on behalf of the Community Council attended One Voice Wales training on Biodiversity Action Plan.
Ceredigion County Council Coast and Country Officer and Council Members reviewed local pathways in December 2025 to ensure all routes are accessible.
10 trees have been planted at the rear of the football field to replace trees cut in 2019.

Events and Public Engagement

The Council placed a Christmas Tree and lights on the square, kindly donated by Richard Elliot, and organised a Christmas lights competition, with a prize hamper donated by members.
Community Council supported the Christmas Tractor Run in aid of the High Sheriff of Dyfed Charity.
The Community Council celebrated St Davids Day with a service at Eglwys Dewi Sant followed by Cawl in the village hall.
Funding support were provided to the High Sheriff of Dyfed Charity, Young Farmers Club, Cylch Ti a Fi and Gogerddan Hunt.

Village Maintenance and Infrastructure

Ongoing reporting of road defects were relayed to Ceredigion County Council.
Maintenance work on benches and footpaths was coordinated to improve public amenities.
Issues concerning the cemetery were reviewed and documented.
The council maintained the grassed areas of the cemetery and churchyard in addition to the playing fields and playground areas.

Strategic Communications

Internal communication among councillors was streamlined with a dedicated WhatsApp group.
Public communication through social media updates, printed notices and digital document sharing to ensure residents were kept informed.
Members maintained and updated the Community Website throughout the year.

Council Priorities for 2026-2027

The Council will work with Llangeitho Community Council in readiness for the Community Boundary change in May 2027. The Community Council is currently the Sole Trustee of Llanddewi-Brefi Village Hall and Recreation Ground and will seek professional advice to consider whether alternative governance structures, e.g. Charitable Incorporated Organisation (CIO) may be more appropriate.

The Community Council will continue to:

Promote community resilience through biodiversity initiatives, digital infrastructure and youth engagement;
Secure resources and seek to maintain high-quality infrastructure, including defibrillators, toilets and signage.

Conclusion

Throughout 2025-26, Llanddewi-Brefi Community Council has balanced its statutory responsibilities with a forward-looking commitment to community development. With transparent governance, sound financial stewardship, and dedicated member service, the Council has strengthened the foundation for a thriving, sustainable future.

The council extends its gratitude to residents, volunteers, partner organisations, and all who contribute to the life of our community. We look forward to continuing this work in 2026-2027.

Mae'r dudalen hon hefyd ar gael yn: Cymraeg