2024-03-31-accounts

Rhlf y Cwmnl: 02164058 Rhlf Elusen: 1022320 Mudlad Melthrln Cyf (Cyfyngedig drny warant heb gyfranddalladau) Adroddlad y Cyfarwyddvryr Chyfrllon Cyfunol Am y tlwyddyn yn dlwoddu 31 Mawrth 2024 IThN RDHMNK5E 0911212024 COMPANIES HOUSE RM

m￿￿{ad Meithrin Cytyngedig Am y Iwyn yn dNBJdu 31 Mawrth 2024 cynnwys y Cyfrlfon Manylion C>rfreithiol a Gweinyddol Adroddlad Blynyddol yr Ymddlriedolwyr 3-13 Adroddiad yr Archwllwyr Annlbynnol 14-17 Datganiad Cyfunol o Weithgareddau Arfannol 18 Mantolen Arfannol 19 Uif Arlan Gyfunol 20 Nodiadau i'r Cyfrifon 21-88

Mudlad Malthrln Cyfyngedlg Arn y f￿￿yn yn diweddu 31 Mawrth 2024 Ilon hhl l a Gweln dol RHIF ELUSEN: 1022320 RHIF COFRESTRU CWMNI: 164058 SWYDDFA GOFRESTREDIG: Y Ganolfan Integredlg Boulevard St Brleuc SY23 1PD CYFARWYDDWYR: Allson Rees Edwards Anits Evans Gart Colln Lewls (yrnddiswyddo 2710412023) Corinna Suzanne Lklyd￿nes Dr Rhodrf Uwyd Morgan Mal Roberts Rbianwen Huws Roberts Huw U. Williams Huw Marshall Gwenno G80rge Erin Maher Savanna Jones Dr Catrin Edward5 Dr Gerakllne Lublin Dr Gwcnnan Schlavone c￿en Derbyshire Helen Roddid( Noam Devey (cychwyn 01109r2023) AELODAU184WYLLGOR CYLUD A STAFFIO: Rhodrf Llwyd Morgan Garl Colin LeYAs Gwenno George N[￿ Gwllym Davl88 John Arthur Jones Dr Catrin Edwards t¥lelanle Owen PRIF WEITHREDWR AC YSGRIFENNYDD: Gwonlllan Haf Lansdown Davles BANCWYR: HSBC 19 Great Darkgate Street Abery3twyth Cerediglon SY23 1 DH CYFRErrHWYR: Darwin Gray Helmont House Churchill Way Caerdydd CF10 2HE ARCHWILWYR COFRESTREDIG: Bevan Buckland LLP Gr￿nd Floor, Cardlgan Housa Castje Court Swansea Enterprise Park Swansea SA7 9LA

Mudlad Melthrin Cyfyngedig Am y INvyddyn yn thyeddu 31 Mawrth 2024 Bl ol Ymddlrfedo Cyfhyyna'r Ymddlrfedolwyr, saf aek)dau 8wrdd Cylarwyd(l￿r Mudiad Meithrin, eu hadroddiad a'r adroddiadau arlannol am y flwyddyn yn dlweddu 31 Mawrth 2024. Strwythur. Tretn Lywodraotl￿l a Rheolaeth Mae'r elus8n yn cael el rheoll gan ei memoraThlwm ac erthyglau, a fabw￿Iadwyd ar y 14 Medi 1987, gydag athlasiadau wedi'u dyddio 5 Hydref 1996. 2 Hydref 1999 a 21 Hydref 2016. Mae cyfraniad pob aelod o'r elusen wgdi el gyfyngul £1 luag at asedau os yw'r elusen yn cael el diddymu. Mae Mudiad hAeilhrin yn tudiad gwirfoc*Jol, sy'n golygu ei fod yn cael ei reoll ar bob lef81 gan wirfoddomyr. Fftjrflwyd Mudlad Molthrin I hybu a chefnogl addysg, gofal a datblyglad plant dan bump oed drwy'r Gymraeg o fewn cylchoedd melthrln, Gylchoedd Tl a Fl. merthrlnfeydd dydd a darpariaethau amrywiol eraill. Mae aelodaeth Mudiad Mefthrin yn agored I bob cylch melthrln, cylch Tl a R, cylch cyfansawdd, methrinfeydd dydd ac unigolion. os ydynt: Yn talu fft aelodaeth yn fFynyddol. Yn cadw at amcanion a pholisiau Mudiad Maithrln, ac Yn achos y cylchoedd melthrin, cylchoedd cylansaw(kJ a chylchopdd Tl a Fi, eu bod wedi colrestru yn unol a theoliadau cyfrelth￿I yn derbyn cyfansoddiad sydd yn sicrhau mai'r Gymraeg yn unig yw laith welthredol y cylch. a bod y Gylch yn darbyn unrhyw blantyn y mae el rl8nl yn dymuno iddol iddi dd8rbyn el ofal ac addysg btynyddoe(kJ cynnar trwy gyfrwng y Gymraeg. Mae Mudlad Melthrfn wedl el rannu 122 slr sydd a'u ffiniau yn cyfateb a ffiniau presennol Uywodraeth Leol. Coir pedair ialaith weithredol sydd yn cyfateb l ffinlau'r Awdurdodau Lleol (gycla Phowys yn etthrSad). Y Bwrdd Cytarnyddwyr Y Bwr(kJ CyfaThvyddwyr yw corft Ilywodraethol Mudlad Moithrin a'l aelodau yw Ymddiriedolwyr yr elusen. Y Bwrdd yw cyngor Ilywodraethol yr elusen sydd yn gyfrrfol am fatarlon polisi. Aelodau'r Bwrdd yw Swyddogion Mygedol y Mudiad, a8lodau etholedig o bob talalth ac aelodau cyfetholedig. Mae aejodau TIM Strategol Mudlad Meithrin h8fyd yn mynychu'r Gyfarfodydd Bwrdd er mwyn adrodd ar gyflawnlad a chynnig cyngor yn 01 yr angen. Mae rheolwyr Mudiad Melthrin hetyd yn cael eu galw yn 01 yr angen. Mae ymddiriedolwr yn derbyn pecyn anwytho wrth gael eu hapwythio er mwyn slcrl￿U eu bod yn ymwybodol o bolisTau a threfniadau'r elusen. Mae apwyntiadau'n dlgwydd trwy broses agored a thryloyw gyda recr1￿10 agored a phonodiad Irwy gyfiNeliad gan aelcxjau o'r Bwrdd Gytarwyddwyr. Mae'r Piif Weithredwr yn cael el apwyntlo gan y Swyddogion Cenedlaethol. a felhl sydd yn gofalu am weithrediad dydd i ddydd y Mudiad. Cadamhawyd gweledigaeth 10 mlynedd (2015-2025) Dowini&'lh ar 01 ymgynghori gyda'r gwirfoddolwyr, staff a'r cyhoedd. Mae'n cynnwys targedau I bob adran o watth Mudiad Meithrln, ac fe'l hadolygir yn flynyddol dan oruchwyliaeth y Pdf Weithredwr. Mae'n amlinellu targedau

Mudiad M8ithrin Cyfyngedig Am y flwyddyn yn diwcddu 31 Mawrth 2024 a blaenorlaethau gwaith Mudiad Meithrin ac felly'n Ifywio gwetthgareddau'r sefydliad tra bod cynllunlau gwalth yn cael ou datblygu ar gyFer proslectau amryrfiol hefyd. Nid yw adodau'r Bwrdd yn cael derbyn tai na budd mewn unrhyw ffordd, ar wahan Ile caniatelr hynny dan Erthyglau a Memorandwm y Cwmnl e.e. costau teithio. Is-bwyllgorau'r Bwrdd Mae'r Bwrdd yn gallu pendertynu cynnull Is-bwyllgorau yn ol yr ang8n. Cair un Is- bwyllgor yn bresennol sef Is-bwyllgor Cyllld sydd yn cadw gorolwg dros faterlon archwilio, staffio a risg. Mae'n cyfarfod bob deulls ac yn adrodd i'r Bwrdd Cyfarwyddwyr. Adolyglad rlsg Mae'r Bwrdd wedl adolygu'r risgiau penodol i'r Mudiad gan geisio rheoll'r risg d fabvrysiadu cofrestr a systèmau prlodol. f¥lae'r bro868 hon yn dilyn cofn(xl o'r pril risg, yn fewnol ac yn allanol. Ma8'r Is-bwyllgor Cyllid yn slcrhau fod rlsg yn cael al reoli a bod trefn mewn Ite i sicrhau adotygiad pathaus. Mae'r prif risgiau fel a ganlyn: Rlsgiau Slrategol e.e. dlffyg cyfelrlad gan fethu ymateb l flaenoflaethau eln haelodau a'n cyllidwyr Risglau Arfannol e.e. colll grantlau, dlflyg cydymffurflaeih, iwyll I camgymerladau. Risolau Gwelthredol e.e. argyfwng mewn Ileollad, dfffyglon mevm Isadelledd, lechyd a diogelwch. RisgSau allanol e.e. dlffyg cefnogaeth l ofal ac addysg cyfrwng Cymraeg a newidladau polisi ar lef81 Awdurdodau Ileol, Llywodraeth Cymru a chyllidwyr eraill. Gwellhgareddau ac Arolwg Busneg Prll welthgarwch y Mudlad yw darparu gofal plant ac addysg Blynyddoodd Cynnar drny gytrwng y Gymraeg mewn meTrthrinfeydd dydd, grwpiau 'Cymraeg i Blant, (cynllun sy'n helpu rhlenS I gyllwyno'r Gymraeg plant), cylchoedd melthrln, cyl¢hoedd Tl a Fi a chylchoedd ryyfansawdd. Mae cynlluniau cefnogi atodol fel cynllun cychwyn dysgu Cymraeg ('C￿b Cwtsh.), cynllunlau trochl lalth fel 'Croesl'r Bont, a chynlluniau cyleirlo'n cael eu rheoli gan y Mudiad hefyd. Caiff y hAudiad ei ariannu gan granliau a ddosberthir fel cymorth staffio a chyfundrefnol ynghyd a grantiau uniongyrchol. Ystyria'r Cyfarvryddwyr lod y canlyniadau am y flwyddyn a rhagolygon y cwmni a'r 9￿P I'r dyfodol yn loddhaol. Canlynladau am y cythod Roedd yr IncwTr dros warianl y cyfnod yn £130.000 (2023: £180.000>. Nod ac egwyddorlon yr olu88n Prif nod yr elusen a'i is-gwmniau yw hybu a hynvyddo addysg, gofal a datblygiad planl dan bum mjwydd oed, drwy gyfrwng yr iaith Gymraeg mewn cylchoedd meithrin a chylchoedd fi a Fi ac mewn darpariaethau eraill. Nod Mudlad Meithrin yw rhoi cyfle i bob plentyn dan oed ysgol yng Nghymru fanteisio ar brofiadau Blynyddoedd Cynnar trwy gyfmig y Gymraeg. Mae Mudiad Meithrin yn credu:

Mudiad Mahhrin Cytyngth￿g Am y fiwyddyn yn dhv8ddu 31 Mawrth 2024 B(Kl w. iaith aymracg o fantais i blanl. Byddwn yn trefnu cyrnaint a phosibl o oriau cysvAIt a hi gan ddelnyddio Cymraeg yn unig yng ngweithgareddau'r cylchoedd. Bod chwarae yn sylfaenol I ddatblyglad plant yn gorfforol. yn eFnosiynol, yn gymdeithasol ac yn ddeallusol. Byddwn yn sicrhau pob cyfle ar gyfer dysgu tThYy chwarae yn y cylchoedd. Bod plant gwaeth l)eih fo'u hanghenlon, yn ekva o brofiadau gréw 'Cymraeg I 81anY, cykh Ti a Fi a chylch melthrln. Ryd￿ yn croesawu plant ag anghenion dysgu yclwanegol. Bod y teulu yn sylfaen i ddatbtygiad plant. Byddwn yn sIcrf￿U pob cylle I deuluoedd gefnogi profiadau cyn ysgol eu plant, ac yn cynnlg cefnogaeth iarthyddol a chymdeithasol i deulu0￿1 tThvy weithgareddau'r grwp 'Cymraeg I Blanf, cykh fi a Fi a cwch rnelthrin. Bod gan blant yr hawl i cklisgwyl y bydd oedollon sydd yn gofalu arndarynt yn eu hamddltyn rhag camdriniaeth. Bydd y cytchoedd Tl a Fl a'r cylchoedd meithrin yn cydweithio a'r gwasanaethau sta￿d01 i amddlftyn ao I ddlogelu PlanL 8(￿ dilyniant i addysg Gymraeg yn hanfodol i Ix)b plentyn sy'n mynychu ein cylchoedd. I'r perwyl hwn, rydym yn galw am sefydlu ysgol Gymraeg o fewn cyrraedd hwylus i bob plentyn waeth ble maent yn byw. Prff ddango8yddlon perfformlad Ma8'r Mudiad yn defnycklio sawl dang08ydd i adotygu ei berffonTriad ariannol. Mae'r rhew o'r rhaln yn cYnn￿S cyrnharu'r perfformlad gyda dlsgwyliad cyllideb. Mae gan bob Is-gwmni a phrosiect gyllideb a tharged sy'n ca81 eu hadolygu lesul chwarter yn arfarol gan y cyllldwr. Tra dylal Pob proslect anelu I gyfrannu elfen o Incwm tuag at y gosi wvii)yddol Ile bo hynny'n t)oslbl, b8llAe.h mae cy111d￿r yn dueddol o ffafrlo peldlo darparu ffi reoll i'r peThvyl hwn. Rhostrlr oln amryw dargedau ￿lfredIn01 yrna: C8fnogi, cynghori a thynorthwyo darparlaethau (cylchoedd meKhrin a chylchoedd fi a Fl) fel anheddau cymunedol l aros ar agor, I gryfhau eu cynaliadwyedd ac i ehangu gwasanaethau ym mhob agrtedd o'u gwatth (gan slcrhau cydlynlant agos gydag aslanlaethau wthnasol fel Estyn, AGC, Cynghorau Slr a thpmy ddary)aru cyngor ac a￿elnIad proffeslynol Iddynt). Hybu a hytwyddo gofal plant ac addysg cylrbvng Cymraeg er mwyn diwallu gofynion strategaeth 'Cymraeg 2050, dpNy gyfnvng grwpiau Cymraeg i Blanl. cylchoedd Tl a Fi a chylchoedd meithrin gan sefydlu cylchoedd cyfansawdd newydd yn unol a chynllun gwaith 'Sefydlu a Symud. Mudlad Melthrin. Adnabod bylchau mewn darpar5aeth gofal plant a chyfleogdd i ehangu gwasanaethau ttwy'r cynllun 'Cynnig Gofal Plant, {30 awr) ac agor darparlaathau n8wydd gan symbylu'r gth am ofal plant ac a(*Jysg Gymraeg (cylchoedd Tl a Fi a ehykhoedd meithrin) trvry gasglu a dadansoddi data. Ymateb yn rhagweithlol i ymgynghorladau a chyrnryd rhan ffle￿ prosesau pollsi a fforymau lallh yn Ileol, rhanbarthol a ch8nedla8th01 (lel y CSGAau, Asesiadau Dlgonolrwydd Plant, GThlp HypNyddo'r Gymraeg ayyb). Dylanwadu ar drafodaeth cymdeilhas sifig ac agenda ymchwll I hybu a hyrmyddo gofal plant ac addyso cyfrnvng Cymraeg. Cynnal gweithgareddau hybu a hyThYyddo I farchnata a norrnaleiddio gofal plant ac addysg GYf￿n9 Cymraeg irwy wgithio gyda phartneriaid a thThvy stralegaeth "hwyl" 8.e. Parti Pyjamas. G￿1 Dewin a Doti {yr blyl feithrin), dlgwyddiadau 'Dau Gi Bach.. mynychu sioeau/digwyddiadau111901 a ch8nadlaethol.

Mudiad Meithrln Cytyngedig Am y fwyn yn (fiweddu 31 Mawrth 2024 cYnn￿ arlwy DPP {Datblygiad Proffesiynol Parhaus) Iw broslect 'Academl' I gymuned Mudiad Meithrin (ar feysydd perthnasol i tywyd y cylch meithrin yn ei hou ehangder) gan beilota 2 neu 3 0 gyrsiau agored i bartneriaSd. Cyd-weithio gyda phartneriaid yn y Ganolfan Dysgu Cymraeg Genedlaethol I adnabod cyneon I gyfivryrKJ cwrs 'Cymraeg i'r Teulu,, i redeg cynllun Erfyn Dlagnostlg lalth ar gyfer y gwelthlu blynyddoedd cynnar, I hyrwyddo cwrs mraeg Gwaith, ac i redeg cynllun arloesol 'Cl4*b Cvrtsh.. Darparu cyngor ac anveinHd i'r sector ar faterion yn ymwn8ud a'r Cslnod Sylfaen a phob agwodd sy'n ymwneud a sicrhau rheolaeth dda, ltywodraethlant gadam a chynnig darparlaeth o ansawdd (trwy gynlluniau rheoli cadam a chynllun 'Safonau Serennog) yn y cylchoedd. Budd cyhoeddus ae Mudiad Meithrfn yn alusen gofrestredlo gyda'i amcan5on elusennol wedl eu nodi o fewn rheolau Deddf EILJsennau 2006 i gefnogl a chynorthwyo gofal, addysg a datblygiad plant dan bump oed drwy gyfrwng y Gymraeg mewn cylchoedd meithrin, cylclv)edd fi a Fi, cylchoedd cyFansawdd a mesthrlnfeydd dydd. Darpara Mudiad Meithrfn fudd cyho8ddus drwy help ariannol a chymorth bugeilÉol I'w aolodau. Mae'r rhan fwyaf o gylchoedd m8ithrln yn é(usennau cofrestredig eu hunafn. Mae cylchoedd melthrln yn agored i unrhyw blentyn INry Gymru. heb rwystr cymdeitha801. corfforol nou ymenyddol. Mae ffioedd y cylchoedd ar raddfa briodol er mwyn slcrhau 8u bod o fewn cyrra8dd ariannol i bob rhiant a phenderfyniad p)b cylch uni901 18fal. Mewn nifer o slroedd. maa C￿hOrthdal Nloedd ar gael ItNry gynlluniau megis Dechrau'n Deg neu gynllunlau addysg i blant 3 08d a h9n ac, yn gynyddol, y Cynnig Gofal Plant). Mae'r cylchoedd yn talu ffl cofrestrulaelodaeth i Mudia¢Y Meilhrin, ac o'r herwydd yn gallu cael eu Gynrychioli ar y Bwrdd tIWy System o gynrychiolaelh dalelthlol yn y Ilgorau slr a hafyd yng Nghyfarfod Cyffredinol Blynydclol Mudiad Melthrin. Gall unrhyw gylch ddod yn aalod o Mudlad Meithrfn cyn bellad a'i fod yn cytsjno gydag amodau'r aelodaelh. Pollsl cronleydd Mae Mudiad Meithrin (yr elusen) yn ymdrechu i gadw gwerth rhwng 3 mis o costau rhedeg ond dim mwy na 6 mls o costau rhedeg mawn cronfeydd wrth gefn, mewn cronleydd anghyfyngedig, heb eu ctyrnu mewn asedau adeiladau nac w8di eu dynodl ar gyler pwrpas afoennig. Ar y lefel hwn, cred yr Ymddirieth)Iwyr y gall yr élusen barhau m8wn bodolaeth am gyfnod byr pe byddal Ilelhad mewn incwm. Pollgl budd￿XId1 Mae polisi buddsoddi ar gyfeT YrnddiTiedotwyr wedi ei gyfeirio gan y Metnoranckn ac Erthyglau. Maent wedi buddsoddl mewn Gymysgedd o stoc lywodraethol. cyfranddaliadau a buddsoddiadau eraill i gytyaedd y gotynlad i gynhyrchu incwm. Gwnaethpwyd inC¥￿n o 9.3PA (2023 colled: 4.14%).

Mudlad Mellhrin CytyngedFg Am y ￿dyn yn dlweddu 31 Mawrth 2024 Poll81 cyftogaeth Kfjae'r elusen yn gyflogwr cyfie cyfartal a cheir ￿lIs1aU manwl i adl8wyrchu hynny yn y Ilawlylr cwmnl sydd yn gosod safonau dlsgwylladlg ar gyfer staff a gwirfoddolwyr. Celr proses arfamu a rheol peffiornilad sydd yn digwydd yn fynyddol (yn Ilurtlol) ac yn anffurfknl bob 6 mis. Ceir G￿ Fforwm Staff er mwyn cynrychk)11 a thol Ilats l aek)dau ym mhob adran a thalath. Mae'r elusen yn ymgyrraedd yn barhaus i gyrraedd saton uchel ar draws yr elusen yn y ffordd y mae unigolion yn delio gyda I gilydd. Bydd aelod o staff yn cael ei hybu i ddatbtygu el botenslal a'i dale￿au, er mwyn sithau bod yr elusen yn o'r gwaith mwyaf 8ff8ithiol. Mae hyn yn cynnwys 8yStem arfamu, cyfieon i uwch-sglllo a mynychu hyffor(kllant, darpariaeth Datblygiad Proffesiynol Parhaus a threfn rheoli perffomiiad. Yn ￿hWanagOl, yn 8gll 88fydlu cartrat newydd I holl taterlon uwch sglllo, hyfforddi a Datbtyglad Proffeslynol Pathaus M￿lad Melthrln sef 'academl'. mae ystod o gylleon Datblygiad Proffeslynol Parhaus a hyfforddl w gael yn dalelthlol. yn gen￿1aethol ac ar-lein i bawb. lfrqwmnTau Mae'r cyfvlfon sydd yn yr adrockliad yn cynrychloifr cantyniad cylnerthedlg o'r elusen a'l Is-gwmnT, Meithrinfeyth Cyrnru Cyl. Mae prif nod ac amcanion yr i8wnni yma fel a ganlyn: Melthrlnfeydd Cymru Cyf (MCC) - rheoll melthrfnfoydd dydd YT elu8gn a chylchoedd rnehhrin sydd ￿ aelodau o MCC. Mae'r C•4TnnT yn rhol unrhyw elw I'r gIu80n drwy rodd gymorth.

Mudtad Meithrln Cytyngedig Am y ffwyddyn yn (Iweddu 31 Mawrth 2024 Perftormlad y flwyddyn Gellld yn hawdd edrych yn 01 ar y flwyddyn a lu a'l disgrifio fel bIwy￿yn heriol arall yn sgil yr argyfwng costau byw a thorladau mewn cyifjdebau cyhoeddus, a gwir dweud mai strategaeth a nod y fwn yn wreldthol oedd parhau I gefnogl eln hael(xlau (y Cylchoedd Meithrin, Cykhoedd Tl a Fl a meithrinfeydd dydd), ac i bathau i a(Idasu ftyfdd o weithlo i Wiau'r ri8g o orfod cau. Ond 810 eleni. yng wyneb popeth. bu hon yn flwyddyn o gyfiawnl anhygoel, o bathau I wthlo fflnlau'n gwalth. o all-ddifflnio'n c8nhada8th graldd ac I sicrhau ftxl gwersi 'Mae Bywydau Du o Bwys. a newidladau I dlrlun Anghenion Dysgu Ychwanegol yn cael eu dysgu gennym lel mudiad. Bu sawl cyfle i weithio gyda phartneriaid hen a newydd: 'Portal', y Ganollan Dysgu Cymraeg Gènedlaethol, Rhyl Clty Straiegy, Travelllng Ahead. (yn cydwglthlo gyda Sipslwn. Roma a Theithwyr). Addysg Oedollon Cymru, TSANA. partneriald 'CWLWM', Qmnni 'Uty Translates., Gwmnl lalth Gyt, Bango M&Jia a Nla Parry, DARPL, i enwi dim ond rh￿. Aoedd yr allbynnau'n amrywFo ac yn eynmvys: celsladau grant athofol l ymateb i ofynion y cwricwlwm newythj; datblygu cynghorlon I'n haelodau: ex)mls5ynu rhagor o adnoddau dysgu nwdd fel 'Gymru Ni. (am straaon arnryW￿l Cymry Du), Nodau Natur 2, 3edd gyfres o bodledladau (hvylelthog newydd ar y Cwrlcwlwrn; cyfres o lytrau Dewln a Doti Nawydd. cart￿n De¥Mn a Doii, cyfros o tyfrau Croest'r Bont i'n haelodau. Bu cals i'r Loterl Genedlaethol arn arian I benodl 3 aelod o staff I greu Sianel YouTub8 Dewin a Doti yn Ilwyddlannus hofyd ￿ mae'r prosieth bel￿th ar waith ers dechrau lonawr elanl. Mlllwn o Slarndwyr: Cymra•g l Bawb Fel a nodlr yn ein cyfansoddlad, yr hyn sy'n gwneud Mudlad Melthrln yn wahanol ac unlgryw yw oln tK)d yn aF¥Jeiddol am ddarparu a hwyluso gofal planl ac adttm gynnar o ansawdd yn Gyrnraeg - dyma yw ein prkxl wallh a'n pennaf gymh811iant. Yn yr hanner canrrf a mwy ers 1971, bu Mudiad Meilhrin yn dytarhyadu, ymlafnio a gweithredu'n yrnarferol er mwyn gwlreddu 81 egwyddorion crakld a slcrhau fod plant baGh Cymru yn gallu dcKI yn slaradvryr Cymraeg hyderus. CraLkn fod y Gymraeg yn porthyn I bawb a'l bod yn gyftwng l uno'n canedl amrywiol. Rhald i ni felty weithio'n galetach er mwyn slcthau f¢xl pob plentyn yn gallu cael pn)flad Cylch Meithrfn ac addy8g Gymraag gan fod rttwystrau anfwriadol ac ymarferol yn parhau i wynebu pobl mewn rhal cymunedau. Bu i'r argylwng costau byw amlygu pa mor fregus yw ntter o wasanaethau amrywiol ac nad yw darpariaeth gofal plant ￿ ehhriad. Amlygodd hefyd beth sydd wlr yn trffjig I nl. Gyda hyn. mae mwy fylh o her yn wynebu darparu gwasana8thau cyfrwng Cymraeg mewn modd hwylus. ha￿y￿1 a hYgy￿h I bobl yn arnrywiol gyrnunedau Cymw. Yn ystod y ￿ddYn, bu Mudiad Mgilhrin yn: Parhau gyda'r gwaith o gefnogl Cylchoedd Meithrln a metthrlnfeydd dydd I ddehongli a gweithr8du theolladau amrywiol yn ymwneud a gofal plant o ddydd i ddydd. Parhau gyda'r gwalth o sefydlu Cylchoedd fi a Fi a Chyl¢lK)edd Melthrln newydd mewn cymunedau amrywlol drwy raglen arfoesol 'Sefydlu a Symud. er mwyn slcrhau darpTheth cyfwig Cymraeg mewn nTrvy o gymunadau gan hgfyd ddadlau dios gynyddu'r buddsoddiad ariannol angenrheidlol Cynghori Cylchoedd 11 a Fl er mwyn donu tguhjoedd at wasanathh cymunedol al￿d01 a thynnig awyrgylch Gymreig gefnogol gyda Che￿agaeth grant Buthlsoddl mewn darparia&th ar-leln yn y blynyddoedd cynnar gyda thaglenni a thynllunlau gwahanol fel 'Cymraeg i Blant,, a 'Clwb Cwtsh, Sicthau Gyllid i benodl staff i sefydlu Slanel D￿n a Doti newydd ar YouTube' er mwyn sicrhau fod dary)arRdh a chynnwys Cymraeg yn CyTraedd cartreti ble na chtywir y Gymraeg

m￿lIad Meithrln Cytynoedig Am y fhyyddyn yn thweddu 31 Mawrth 2024 Parhau gyda'r gwaith o greu a dlwygio adnoddau ar-loin a darparu cefnogaeth i Gylchoedd Meithrin trwy gynllun trochl lalth Croesi'r Bont er mwyn sicrhau fod y cynllun yn cael ei weithredu'n effeithiol Cydwellhio gyda phartneriaid amrywiol yn gr￿ hyrwyddo partneriaid y Gymraeg er mwyn cynyddu darparlaeth cyfrnvng Gymraeg ar bob cyfrwng Adolygu ein strategaeth Amrywiaelh a Chydraddoldeb a chyhoeddi'r canlyniadau gr rnwyn adolygu'f deilliannau a'r nodau i sicrhau fod ein gwaith yn cyrraedd trawsloriad eang o blant a theuluoedd a drafftlo strategaeth newydd i gyfnod n6wydd Lansio cynllun AwDura a Ghyhoeddi o lelaf 2 lylr I'r cylchogdd wedl eu hawdura gan awduron newydd o gymunedau Du, Asiaidd neu lelafrifoedd ethnlg Gweithredu tr￿Y ddarpariaeth hyfforddlant. awdit polisTau a gw8ithredu cadarnhaol - I fod yn fwy na mudiad sy'n gynhwysol ond mudiad sy'n gweithredu egwyddorlon gwrth-hillaeth er mwyn sicrhau fod y nt)d o gynnig y Gymraeg I bawb o bob celndir yn un sydd wedl ei gwreiddlo yn ein harferion Buddsoddi mewn ystod ehangach o adnoddau dysgu a chwarae sy'n dathlu amyNla8th y plant yn ein gofal a'u teuluo8dd (posterl. 8p, Ilyfrau. fideos, Nodau Natur 2, hyfforddiant 'Academi' ac adnoddau ymarferol) Gwelthio gyda'r Ganolfan Dysgu Cymraeg Cenedlaethol ar raglen 'Cymraeg yn y Cartref, er mwyn slcrhau fod cyfleoedd dysgu Cyrnraeg ffuthol ac anffurtiol ar gael I douluoedd y plant yn gin gofal Parhau i weithio gyda'r Ganolfan Dysgu Cymraeg Genedlaethol ar dcK¥ysau darpariaeth 'Cymraeg Gwalth, séf cyniiun 'Camau' ar gyfer y gw8lthlu blynyddoedd cynnar gan chwlllo am gyfieon I dd￿Sau'r gwalth gyda dyfodiad 'Camau +, Cynnal darpadaeth 'Clwb CwtBh' yn gymunthl er mwyn denu dysgwyr newydd at y Gymraeg yn ogystal a chynnig rhai sesiynau'n rhilhiol. a chreu adnoc&Jau cefnogi newydd o'r enw 'Clwb Cwtsh 2. a sesiynau wedi eu recordio. Parhau gyda'n cynllun prentisiaeth Mudiad Meilhrin er mwyn annog gyrfa yn gweithio yn y sector btynyddoedd cynnar Cymra8g heb fod mewn Cylch neu feithrinfa gan gynnig swyddl l unlgollon Du. Asiaidd ac o leiatrff ethnlg Sefydlu Fforwrn l Rieni sydd heb fod yn siaradwyr Cymraeg Dlwedd y gan: 81crhau gwydnweh ariannol Cylchoedd Melthrin a m8ithrfnleydd Gwyddotn fod wynebu herlau arlannol yn rhan annaiod o broflad nlfer o Gylchoedd Meithrin yn hanesyddol gyda phwysau parhaus ar ymdrechlon codl arian gan bwyllgorau a charedigion. Ers setydlu y Cynnig Gofal Plant (30 awr) daeth sefydlogTrvydd i sefyllfa ariY4nnol sawl Ileollad, ond prin lawn yWr giantlau penodol sydd ar gael i'r sector gofal plant (yn wahanol i amrywiol sectorau eraill) yn enwedig ar gyfer talu cyflogau staff. sef y prif wariant. Dyrannod(l Mudiad Meithrin grantiau argylwng i leoliadau oedd yn methu tynnu ar unrhyw gymorth o unrhyw ffynhonnell amgen gan hotyd ddyrannu grantiau S sefydlu ac ail-setydlu Cylchoedd Ti a Fi. Dros y cyfnod bu I Mudiad Meithrin: Barhau I ddosrannu granliau o'r gronfa grantiau argyfwng oedd yn warth £154K yn ystod 2023124 Barhau i lobio Llywodraeth Cymru i sefydlu Gronfa grant fyddal o fudd i'r sector gofal plant arweiniocld at wekl sawl cynllun grant amrywiol yn cael ei selydlu Rannu manylion ffynonellau grant elusennol gyda Chylchoedd Meithrin gan hefyd ddarparu cyngor a hyfforddiant ar brosesau ymgeisio am grant ac ar sut i arbed gwayiant ble'n b031b (gan gy(trweslhio gyda chronfa elusennol 'Moondance' i ddosrannu granttau'n uniongyrchol} Rannu syniadau codi arian gyda Chylchoedd Meithrin a meithrinfeydd a chynnal ymgyrchoadd codi arian cenedlaethol yn flynyddol

Mudiad Meithrin Cyfyngedig Am y flwyddyn yn dIw￿U 31 Mawrth 2024 Cynnal Whnos Ewyllysiau S gndl ymwybyddia6th o'r awahanlaelh mae rhodd mewn ewyllys yn gallu ei wnBud I'n gwailh fel elusen Codi ffi aelodaeth Ilal ar bob Ileoliad {Cylch Meithrln, melthrinfa. Cyjch Ti a Fi) ar gyfer blwyddyn aelodaelh 2023124 0 £1251 Cylch Meithrfn. Barhau i hywddo rnanteislon cyfansoddi elusen Cylch Melthrln fel 'Sefydllad Corfforedig Elusennol, (SCE I CIQ er mwyn Ileihau risg ariannol i aelodau pNyllgorau rheoli gwirfoddol Cylchoedd Metthrfn gan hefyd aikngi Cylchoedd Maithrin i ymgeisto am grantlau sy'n mynnu cyfansothalad cortloredlg (fel yn achos cronfa gwydnwch Trydydd Sector y WGVA) Ddaw arweiniad l Gylchoedd Meithiin i recrThvtio pwyllgorau cadam ac effeithiol. gan gynnig hyfforddlani i arfogl aelodau Pwyllgorau Rheoli gwirfoddol i gyflawni eu cyfrifoldebau cyfreithlol ac i lywio'r Cylch yn Ilwyddiannus (gan gydnabod pwyslgTwydd a chymhlethdod rheoll mewn mudiad gwlrfoddol). Annog Cykhoedd Meithrin i sicthau fod gan(ktynt arlan wrth gefn gan anelu at godl 1 o drosiant btynyddol i'w gadw wrth gofn Annog Cylchoedd Meithrfn I barhau I graffu ar warlant ac i ystyried a oedd eu pollsi Ifioedd yn addas Barhau I lobTo Llywodraeth Cymru i sicrhau cyfraddau cyllldo addas I'r sector nas cynhelir wrth i leolladau ddary￿ru amrywiol fdalanni fal 'D8chrau'n Deg,, addysg gynnal a'r Cynnig Gofal Plant Ddarparu cyngor arbenlgol ar lalerion cyftogau a chyllld yn seilledlg ar fewnbwn eraill trwy gymorthfeydd a thrwy gefnogaeth Slafl Adran Gyllid a S￿Yddog1on Cefnogl gan gynnwys Ilawlyfrau penodol Annog Cylchoedd Meithrin i ddefnyddio darparwr cyflogr8s proffaslynol neu gyllogi S￿ddOg ariannol gan sicrhau fod pob aelod o staff ar gyflogres Talu Wrth Ennlll (TW PA YE) Slcrhau Qotal Plant ac Addysg Gynnar o ansawdd Arbenlgedd Cylchoethl Meithrfn a meilhrinfeydd yw darparu gotal plant ac addysg gynnar trty gylrwng y Gymraeg gan arddel y dull trochi iaith. Maent yn ddarostyngedig i ddisgwylladau a rheoliadau Ilu o gyrfl amrywiol gan gynnwys Arolygiaeth Gofaj Cymru (AGC), E8tyn fel endldau hyd-bralch i Lybyodraeth Cymru, yr Aslantaeth Safonau Bwyd. y Comisiwn Elusennau, Swyddfa'r Comisiynydd Gvrybodaeth ao i dimau amrywiol o fewn yr Awdurdod Lleol. Mae'r disgwyliadau hyn yn newid o hyd. Bu I Mudiad Mglthrin ddadansoddl a dohorKJII'r rheolladau newydd ar ran y Cylchoedd Meithrin a'r meithrinfeydd gan ddarpaw ystod eang o adrKKldau nevrydd yn cynnwys polislau, templedi asesu risg, rhestrau gwirio, templedi Ilythyron ac atl. Gyda chyhoeddl newldiadau I'r Safonau Gofynnol Cenedlaethol (Nmg yn ogystal a mabwysiadu'r Cwricwlwrn newydd yn ystod y cyfnod hwn, bu i Mudiad Meithrin: Rannu arter da tn¥y fideos ac astudiaethau achos Gyhoeddi cyfres o bodlediadau ar y CwricwNvm newydd Gynhyrchu cynghorion yn y Uyfrau Bach Piws Barhau i ddehongli a dadans(￿l rheolladau a chanllawiau AGC er mwyn cefnogl a chynghori'n haelodau Gyfrannu'n synladau l thllgorau a grwpiau trafod o fewn Uywodraeth Cymru ac Awdurdodau Lleol am newidiadau angenrheldiol i'r rheofiadau Gyfrannu'n synSadau I bwyllgorau a grwpiau trafod o fewn UywodTaeth Cymru ac Awdurdodau Ueol am newidiadau angenrheidiol i gynnwys y CwriGivlwm Ddarparu hyfforddlant ar-lein trwy 'Academi' i filoedd o unigollon Ddarparu gwyt3odaeth a hyfforddiant i Gylchoedd Meithrin a meithrlnfeydd ar g8fnogl plant a theuluoedd yn ystod yr argylwng costau byw 10

Mudfad Merthrin Cyfyngedig Am y fiwy(klyn yn rfiwaddu 31 Mawrth 2024 Barhaii i rklylxnwadu ar dlrf8ddlanwyr a landlordiaid er mwyn galluogl Cylchoedd Mglthrin i barhau I weithredu o'u safleoedd arferol ac hgb godi ffioedd yn annheg Annog Cylchoe(kJ Melthrln l ystyrled addasu eu gwasanaethau 8.e. I ddert)yn plant lau neu blant hPn. i gynnig gofal colleidiovclwb brecwasVch¥b Ciniolctwb ar 01 ysgol ac i addasu'r Datganiad o Ddiben a hysbysu AGC Gynryohioli'n haelodau a'r Sector rn8wn amryrtiol fforyrnau ar faterion polisi niferus gan gynnwys Anghenion Dysgu Ychwanegol, Dethf Plant C￿nru, Bil Addysg Gymraeg ac eraill Cefnogl pwyllgorau rheoll gwlrfoddol ar fatsrfon elu8ennol Yn f￿Y nac erloed, mae pwyslgwdd r61 gwirfoddolwyr yn ein cymdeithas wedl cael e arnlygu. Nl ddaelh hyn fel syndod l Mudlad Mellhrln oherwydd dlbyniaeth ein gwaith ar wirfoddolwyr (gan gynnwys ein Bwrdd Cyfarmyddwyr). Ma8 Cylchoedd Meithrin - tel adnoddau cymunedol allweddol - yn dueddol o gael eu rheoli gan bwyllgorau rheoli gwlrtoddol a nhw sy'n gyfrlfol am amrywiol agweddau cyfreithiol o fod yn gyflogwr I fo(1 yn Unigolyn Cyfrifol neu'n Berson Cofreslredig. Oni bai am y gwirfoddotrffjir cefrwol a brwdfrydig hyn, fyddai dim modd i Gylchoedd Meithrin wellhredu'n ddiogel ac fe tyddal'r cyswlft pwysig gyda'r gymuned yn cael ei golli, felly rydyrn yn a￿dduS i wnoud popeth o fewn ein gallu i ddal dwylo'n gw1rf0dd0￿r gan dderbyn mai'r unig fodel gwoithredol effelthlol yw un sydd wedi'i wrgiddio'n g￿￿ned01. Fe fu i Mudiad Meilhrin: Barhau I fuddsoddl mewn rhwydwalth o Cydtynyddlon Cefnogl Ileol I gynghorl a ehefnogl pwyllgorau rheoll gwirfoddol af bob agweLSJ o reolaeth Cylch M8lthrln Gynnal gwirfad iechyd busnes yn flynyddol er mwyn gwirfo setyllfa fusn8S y Cylch a thrafod camau gw8ithr8du l unlonl unrhyw broblemau Barhau gyda'r drefn o yrru e-lwletinau wythnosol Gynnal ystod o 888iynau hyfforddiant, syrleris thamatlg a gweminarau delnyddiol dmy ddarpariaeih Datblyglad Proffesiynol Parhaus 'Academi' a gwneud hynny trwy gomlslynu adnoddau ar-leln, cynnal seslynau rhthbl arbenigol i Gylchoedd hAelthrfn a meithftnfeydd a chyhoeddi prosbectws Annog Cylchoedd Melthrfn I gylansoddi eu hunaln yn elusennol fel Sefydliad Cortforedig Elusennol (SCE I CIQ trwy ddarparu canllawiau a chyngor swyddoglon penodol Ddarparu Uyfr Bach Piws ar faterion elusennol er mwyn cadarnhau fod Cylchoedd Meithrin yn cydymffurfio gyda gofynion y Comisiwn Elusennau Ddarparu gwasanaeth or budd CylGhoedd Meithrin I'w hysbysu os nad ydynt wedi darparu'r holl wybodaeth angenrheidiol i'r Comisiwn Elusennau'n amserol Barhau i ddathlu a rhannu arfer da ymysg gwirtoddolwyr tnvy'r cyfryngau cymdeithasol gan rannu astudiaethau achos l ysbrydoll 8ralll a chynnal Serernonl Gwobrau'r Mudlad Gyrnryd rhan mown ymgyrcho8dd fel 'Wythnos Gwirfoddoli, ac 'Wythnos Bwyllgorau Rheoli Gwlrfoddol, gan dynnu sylw hefyd at sereffloni Gwobrau Mudiad Meithrin sy'n gyfrwng ymarferol i ddiolch ac i gydnab)d r61 gwirfothlolwyr Buddsoddl yn oln Staff. Prenllglald a Gwirfoddotwyr ar lawr y Cylch Gwyddorn o broflad fod angen cydnabod pa mor werthfawr a chyfoethog ydi gwelthlo yn y blynyddoedd cynnar a Ghydbwyso hynny gyda rhai o'r heriau dyddiol sy'n wynebu'r gweilhlu. Mae'r herlau hyn yn cynnwys diffyg cydnabyddiaeth a pharch, diffyg tai digonol a Ilwyih gwalth sy'n cynyddu gyda gofynion gwahanol raglannl a chynlluniau gan gyllidwyr fel Awduthdau Lleol a Uywodraeth Cymru. Ar yr un pryd. gwyddom fod li

Mudiad Mellhrln Cyfyngedig Am y IWddyn yn diweddu 31 Mawrth 2024 pobl Cymru yn wir werthfawrogol o waith y staff sy'n gofalu am blant bach yn ystod y yfnod. Er mwyn cefnogi'r gweithlu dros y Gyfnod yma, bu i Mudiad Meithrln: Barhau I greu a chomlslynu adnoddau newydd er budd y awelthlu Gefnogl 8taff 0 8afbwynt emoslynol gyda chyngor ar 8Ut I dd81io gyda thrawma ac hetyd sut l ymdrln a phlant sy'n mynegi neu'n dangos arwyddion o bryder Barhau i ddylanwadu ar gyrff cyhoeddus porthna801 i gynnig grantiau o fudd I'r seclor e.e. Cynnig Gofal Plant. addysg gynnar a Dechrau'n Deg gan ddadlau am well setllad arfannol fesul awr l allu talu gwell cyflogau I weilhwyr gofal plant Hyrwyddo cyfleoedd i fvjrw prentlslaeth ym maes gofal plant gyda chynllun y Mudiad a Choleg Gwr a chynllun ysgollon 'Cam wrth Garn, Barhau i gynnig cymwyslgrau gofal plant hyd at Lefel 3. 4 a 5 er mwyn sicrhau cyflenwad o staff cymwys I'r gwellhlu gofal plant cyfrwng Cymraeg Annog gwlrfoddofvryr I gynorthwyo mgwn Cybhoedd Meithrln tra'n meddu ar gYM￿StaraU ac ar wlriad GDG addas Gyfrannu at waith ar fframw8ithiau hyfforddiant Gofal Cymdailhasol Cymru 8arhau i ddathlu a dyrchafu gwalth y gwelthlu blynyddoedd cynnar tDNy gynnaj seremonl ddalhlu ftynyddol gydag amryw gategoriau gwahanol Rannu arter da ymysg ￿att Cylehoedd Meithrln trwy gynnal Pwyllgorau Slr Gyhoeddi prosbectws 'Acad6ml' gan ddarpatu cyfleon Datt￿yg[ad Proffesiynol Parhaus ar gyfer y gweithlu Ar yr olwg gyntat. bl￿dyn o gynnal a chefnogi ein gitydd gan sicrhau fod pob Cylch Meithrin a phob meithrfnfa yn cael y gefnogaeth orau poslb fu hon. Ond bu'n fjwyddyn o ehangu a gwthio ffiniau hefyd. Llwyddwyd i gadw mornenlwm y gwalth o agor Cylchoedd newydd gyda chynllun 'Sefydlu a Symud, gan agor Cylchoedd Melthrin nèwydd, ac I barhau I gYnn￿ gwasanaethau 'Cymraeg l Blant,. Croesl'r Bonl, Clwb Cwtsh i enwi dim ond thai o'n cynlluniau. Bu Cylchoedd Ti a Fi dan arw@Inlad eln tlrn o Swyddoglon Tl a Fl T8lthk)l a gydag arwelnwyr gwlrfoddol hefyd all-ad8iladu momentwm o ran gwaith. 12

fvludiad M81thrin Cyfyngedig Am y ffvryddyn yn dlweddu 31 Mawrth 2024 debau'r Ymddlrtedol Dat niad o G Irlfo Mae'r Ymddlriedolwyr (sydd hefyd yn GyfaNryddwyr Mudiad Metthrin i bwrpas cyfraith cwmnl) yn gylrrfol am gynhyrchu'r Adroddlad Blynyddol a'r datganiad cyllidol mevm cytundeb gyda'r gyfrarth cymwys a'r Ymarferiad Cyfrilo Cyffredinol Derbyniol Deymas Un8dig (Egwyddorion 06rt)yniol Cyfrifo CyffredirK)I). Mae cyfralth ￿¥Mn1aU yn mynnu fod y Cyfarwyddwyr yn darparu datganiadau cyllidol ar gyfer bob blwyddyn ariannol. s￿n rhoi darlun teg o qYf￿ y owmni a'i is-gwmnTau. a'r derbyniadau a'r adnoddau a dderbyniwyd gan gynnwys incwm a gwariant yr elus8n a'r gr&p am y cyfnod hwnnw. Wrth baratoi'r datganiadau cyllidol, mae disgwyl i'r Ymddiriedolvryr I: tklewis polisiau cylrlfyddol a(ths ac yna'u cymfvryso'n gyson; Ar8y￿1 Irefnau ac 8gwyddorion y SORP elusennau: Gwneud dyfamladau ac amcangyfrlfon sy'n rhesymol a chall: Dary)aru datganiadau cyllidol ar sail busnes hyfyw onl bal el fod yn anaddas I gymryd yn ganiataol y bydd y cwmni yn parhau mewn busnes: Nodi a ybvr safonau cytntyddu prKxk>l wedi cael el ddllyn, a datganu ac asbonio yn yr adroddiad btynyddol unrhyw yrnadawlad o Imys. Mae'r Ymddiriedolwyr yn gylrffol am gadw cymfon prlodol sy'n datgelu gyda chywlrdeb rhesymol ac ar unrhyw adeg g￿1Wr cyllidol y ch￿nn1 a'r gr￿ ac yn eu galluogl i sicrhau fod y datganladau cyllldol yn cydsynlo a Deddf CwmnTau 2006. Maént hefyd yn gyfrifol am sicrhau asedau'r cwmni a'r grb) a gan hynny i gymryd camau rhesymol i atal ac i ddarganfod twyll ac afreoleidd4ra arall. Nld yw'r Ymddlrledolwyr yn ymwyt)odol o unrhyw wybodaeth arall y dylal'r archwllwyr f¢xl yn yTnwybodol ohono (101 y dlfflnnlr dan Ran 418 o Ddeddf CwmnTau 2006) ynglPn a'r elusen a'i is4Jwfflnlau. Mae'r Ymddlfiedowr wedi cymryd camau I wneud yn sibfrr eu bod yn ymwybodol o unrhyw wyt)odaeth archwiliad a gwn8ud yn slr fod yr archWIh￿r yn ymwybodol o'r wybodaelh yma. Mao'r Ymddiriedolwyr yn gyfrifol am y wybodaeth gorfloraothol a chyfrlfo sydd wedi el gynnwy8 ar wefan yr elusen. Mae rheolau yn y Deyrnas Unedlg ynglgn a pharatoi gwybodaeth a rhannu adroddlad blynyddol yn gallu amrywio o'i gyrnharu a chyfr8llhlau eraill. Archwllwyr Mae erthyglau'r cwmni yn gofyn arn ail-apwyntio'r archwilwyr yn flynyddol. Yn unoi a rhan 485 (4) o t)deddl Cwmniau 2006. bydd cynnig i apwyntio Bevan Buckland LLP Cyfrllwyr slartr￿Ig ac Archwilwyr Cofrestredlg yn cagl ei roi o f￿en y Cyfarfod 81ynyddol. Apwyddwyd yn 01 gorchymyn y Bwrdd o ymddlr18d0￿r a'i arwyddo ar ei rhan. Dr Gwenllian Haf Lansdown Davies Ysgrifennydd Dyddiad: 18 Gorffennaf 2024 13

Mudiad Meithrin cYtyng￿Itll Affl y Ilwyddyn yn cfjweddu 31 Mawrth 2024 Adroddlad yr Archwilwyr Annibynnol i Ael¢xlau Mudiad Melthrtn Cyf Barn Rydym w6di archwilio datganiadau ariannol Mudiad Meithrin Cyf (y 'rhianl-gwmni elusennol,) al Is-gwmni (y 'gThvp') ar gyfer y flwyddyn a ddaeth I ben ar 31 Mawrth 2024 sy'n cynnvrys Datganiad Cyfunol o WellhgaTeddau Ariannol, Cyfril Incwm a Gwariant y Grlfvp a'r Elusen, Mantolen Gyfunol a Manlolen yr Elusen, Datganiad o Lif Arian y Gr￿ a nodiadau'r datganiadau ariannol, gan gynnwys crynod8b o bollsTau cyfrifyddu arwyddocaol. Y fframwaith adrodd ariannol a waithredwyd wrth eu paratoi yv/r gyfraith berthnasol a Safonau Cyfiityddu'r Deyrnas Unedig, gan gynnwys Saton Adrodd Ariannol 102; Y safon Adrodd Ariannol yn y DU a Gwerlnlaeth Iwerddon (Arter Cylrifyddu a Dd8rt>ynnir yn Gyff redlnol yn y Deyrnas Unedig). Yn ein barn ni mae'r datganladau ariannol: yn cynnlg darlun cywlr a theg o sefyllfa'r grfftj a'r rhlant￿wrnn1 elusennol ar 31 Mawrth 2024 ac o adnoddau'r gr&p a'r rhiant-gwmni elusennol svn dod i mewn a'r defny(Id o adrK)ddau, gan gynnwys incwrn a gwariant y g￿) a'r rhlantgwmni elusennol ar gyfer y flwyddyn a dda6th i ben ar yr adeg honno; wedi cael eu paratoi'n gywir yn unol ag Arfer Cyfrlfyddu a Dderbynnir yn Gyffredinol yn y Deyrnas Unqdig: ac wgdi Gael eu paratol yn unol a gofynlon Deddf CwmnTau 2006 a Deddl Elusennau 2011. Sall eln ￿rn Penodwyd ni yn archwilydd o dan Ddaddf CwmnTau 2006 ac adran 1510 Ddeddf Elusennau 2011 ao rydym yn adrodd yn unol a'r Deddfau hynny. Cynhaliom ein harchwtllad yn unol a Safonau Rhyngwladol ar Archwlllo (y DU) a'r gyfralth berthnasol. Disgrilir ein cyfrifoldebau o dan y safonau hynny ymhellach yn yr adran o'n hadroddiad ar gyfrlfoSdebau'r archwilydd dros archwllio'r datganiadau arlannol. Rydym yn annibynnol oddi wrth y grwp a'r rhiant-gwmnl elus8nnol yn unol a'r gofynlon moesegol syn berthnasol I'n harchwiliad o'r datganiadau adannol yn y DU, gan gynnwys Safon Foesegol y Cyngor Adrodd Ariannol, ac rydym wedl cyflawnl ein cyfrifoldebau moesegol eraill yn unol a'r gofynion hynny. Crethwn fod tystiolaeth yr archwiliad yr ydym wedi'i Suhau yn ddigonol ac yn briodot I ddarparu sall ar gsrfer eln bam. Casglladau ynglgn a bugn89 gwoithredol Wrth archwilio'r datganiadau ariannol, rydym wedi dod i'r casgliad bod defnydd yr ymddlriedolwyr o sail busnes gweithredol o gyfrifyddu wrth baratoi'r datganiadau ariannol yn bTiodol. Yn sellledlg ar y gwalth rydyffl wedi'i berfformio. nid ydym wedl nodi unrhyw ansicrwydd perthnasol yn ymwneud a digwyddladau neu amodau a allai, yn unigol neu ar y cyd, daflu amheuaeth sylweddoS ar allu'r cwmnl I barhau fel busnes gweithredol am gyfnod o ddeuddeg mis o loiaf o'r adeg honno. mae'r datganiadau ariannol wedi'u hawdurdodi i'w ￿hOeddI. Dlsgrifir ein cyfrifoldebau ni a chyfrifoldebau'r ymddiriedolwyr mewn perthynas a busnes gwerthredol yn adrannau perthnasol yr adroddiad hwn. Gwybodaelh arall Ma8'f ymddiriedolwyr yn gyfrifol am y wybodaeth arall. Y wybodaeth arall YW'T wybodaeth sydd wedi'i chynnwys yn Adroddiad Blynyddol yr Yrnddiriedolwyr sydd ar dudalannau 2 i 12. heblaw am y datganiadau ariannol ac gin hadroddlad archwllydd am hynny. 14

MLKliad Meithrin Cytyngedig Am y flwyddyn yn dlwcddu 31 Mawrth 2024 Nld eln bam ar y datganiadau ariannol yn cynnwys y wybodaeth arall a heblaw am y graddau a nodir yn benodol I'r gwrthwyneb yn eln hadroddiad. ni tynegwn gasgliad o unthyw fath o ran sicrwydd am hynny. Mewn cysylltiad a'n harchw511ad o'r datganiadau arlannol, ein cyfrifoldeb yw darllen y wybt)daeth arall ac, wrth wneud hynny. ystyrled a yvr wybodaeth arall yn Gynnwys anghysondeb ￿rthnaSol a'r datganiadau ariannol neu ein gwWaeth a enillwyd yn yr arct￿111ad neu'n cynnwys camddatganiad perthnasol ymddangosiadol arau. Os gwelwn anghysondebau perthnasol neu gamddatganladau porthnasol ytnddangosiadol o'r fath. mae'n ofynnol i ni bannu a oes camddaiganlad perthna801 yn y datganiadau ariannol neu gamddatganlad parthnasol o'r wybodaeth arall. Os ydym yn dod I'r casgliad. ar sail y gwaith rydym wedl'i wneud, fod camddalganlad perthnasol o'r vryb(Klaeth arall hon, rnae'n ofynnol i ni adrodd y ffaith honno. Nld oes gennym ddim adrodd yn hyn o beth. Barn am faterlon eralll a rngnodlr gan Ddeddf Cwmnlau 2006 Yn ein barn ni, yn Seiliedlg ar y gwalth a wna8d yn ystod yr archwiliad: mae wybodaeth a nodir yn Adrotkliad Blynyddol yr Ymddlrledotrwyr ar gyfer y flwyddyn ariannol y calfl y datganiadau ariannol eu paratol ar el chyfer yn cydtynd a'r datganiadau arlannol. mae Adroddiad Blynyddol yr Ymddiri8dolwyr wedi cael ei baratoi yn unol a gofynlon cylrelthlol perthnasol. Mater y mag gofyn I nl adrodd yn el gylch o dan Ddeddf Cwmnlau 2006 Yng ngoleuni'r wybodaeth a'i ddealltwriaeth o'r gtwp a'r rhianl-gwmnl elus8nnol a'u hamgylchedd a enlllwyd yn ystod yr archwiliad, nld ydym wedi canfod camddatganiadau perthnasol yn Adroddiad Blynyddol yr Ymddiriedolwyr. Materion y ma8 gotyn i nl adrodd yn eu cylch drwy althriad Nid oes genrym U￿rh￿ beth S'w adrodd ynghylch y malerion cantynol Ile y rnae Deddf Cwmnlau 2006 a Deddf Elusonnau 2011 yn mynnu ein bod yn adrodd i chl os yw'r canlynol w8di (Ilg￿ yn eln bam nl: nid oes colnodion cyfrifyddu digor￿1 wadl ca81 eu cadw gan y rhiant-gwmni elusennol, neu ni chafyryd ffurflenni sy'n ddlgonol ar gyfer pin harchwlliad gan ganghennau nad yttym wedl yrnw8￿ a nhw; neu nid yw datganiadau arlannol y rh￿ant-g￿nnI elusennol yn cyd-lynd a'r ffurfienni a'r cofnodion cytrlfyddu; neu nid yw datgelladau pgnodol ynghylch tal ymddiriedolwyr a nodlr gan y gyfratth W6di cael eu gwneud; neu nKI ydym wedl CAei yr holl wybodaeth a'r esboniadau y mae angen i ni eu cael ar gyler eln harchwillad. Cylrlfoldebautr ymddlriedolwyr dros y dalganladau arfannol Fol yr esbonnlr yn Ilawnach yn y Datganiad o Gyfrifoldebau'r Ymddir18dolwyr ar dudalen 12, mae'r ymddlrledolwyr (sydd hetyd yn gweithredu fel cyfarnyddwyr y cwmni elusennol er dibenion cyfraith cMT]nTau) yn gyfrifol am baratol'r datganiadau ariannol ac am eu bodk)ni eu hunain eu bod yn cynnig datlun cywlr a theg, ac am y cyfryw Yeolaolh fewnol y mae'r yrnddirl9d0tr￿r yn penderfynu 3ln angenrheidlol galluogi i baratoi datganiadau ariannol nad ydynt yn cynnwys camddatganiadau perthna801. boed dpy dwyll neu wall. Wrth baratofr datganiadau ariannol, mae'r ymddlrledolwyr yn gyfrifol am asesu gallu'r gThlp a'r rhlant￿rnn1 9￿￿nn01 I barhau fel busnes gweithredol. gan ddatgelu. fel sy'n berthnasol, faterion yn ymwneud g bu5n6s gweithrodol a dofnyddio'r sail cyfrityddu busnes gwetlhredol onld ywr ymddlrledolwyr naill ai'n bwriadu dld(tymu'r gmp neu'r rhiant-gwmni elusennol neu ddod a gweithred5adau i ben. neu os nad oes ganddynt ddewis re￿Ist1￿ araii ond gwneud hynny. 15

Mudiad Kleithrin Cyfyngedig Am y114vyddyn yn dw8ddu 31 Mawrth 2024 Cyfrlfoldèbau'r archwltydd dro8 archwlllo'r daiganladau arlannol Ein harncan￿n yw cael slctwydd rhesymol nad datganladau ariannol yn eu cyfantwydd yn cynnwys cam¢lat9aniad perthnasol, t)0￿ dwyll neu wall, a Ilunio adroddiad archwilydd svn cynnvrys eln bam. Mae sicpwydd rhesymol yn rhol lefel uchel o sicTh*ydd, nid gwarantu y bydd archwlllad a gynhelir yn unol a'r Safonau Rhyngwladol ar Archwlliad {y DU) Ix)b arnser yn canfod &qrnddatganiad pan fo'n bodoll. Gall camddatganladau godl o dwyll neu wall ac fe'l hystyrlr yn berthnasol os gellid disgwyl yn rh8symol y byddent. yn unigol neu gyda'i gitydd, yn dyEanwadu ar benderfyniadau economaidd defryddwyr a wnelr yn seili8dig ar y datganladau ariannol hyn. Mae afreoleidd4ra, gan gynnwys Wl. yn achosion o ddiffyg cydymffurfio a deddfau a rheofiadau. Rydyrn yn dylunio gwellhdretnau yn unol a'n cylrtfoldebau, a amlinelllr uchod, i ganfod camddatganiadau perthnasol mown perthynas ag afreoleidd-dra, gan gynnwys Iwyll. Manylir isod i ba ral a rheofiadol y mao'r cwmni'n gweithredu'n unol a nhw, gan ganolbwyntlo ar y deddfau a'r rheoliadau hynny a gafodd affallh uniongyrchol ar y Datganiadau Arfannol neu a galodd effalth sylfaenol ar wetthrodladau'r GThvp. Roedd y deddfau a'r rheoliadau allw8ddol a ystyrhvyd gennym yn y cyd-destun hwn yn cgnnwys Deddl CwmnTau y DU a deddfwriaethau treth perthnasol. Ymateb archwlllo I'r rlsglau a nodwyd Yn ogy$t￿ a'r uchod, roedd eln gwelthdrefnau i ymat8b I rlsglau a n(xlwyd yn cynnwys y cantynol: 16

Mudlad Melthrln Cytywig Am y fiwyddyn yn (fiwaddu 31 Mawrth 2024 adnlygij datgeliadau a phrofion datganiadau ariannol i ddoofennau ategol i asesu cydymffurtiad a d￿faU a rheoliadau perthnasol; ymholl rheolwyr ynghylch ymgyfreitha a hawliadau gwirioneddol a phosibl; perfformio gweithdrefnau dadansoddol i nodi unrhyw berthnaso&dd anarférol neu annlsgwyl a allal ddynodl rtsglau o gamddaiganlad Porthnasol ohenvydd darilen cofnodlon cylartryjydd y rhai sy'n gyfrlfol am lywodraethu ac adotygu gohebiaeth a Chyllid a Thollau EM: a wrth fyrKI i'r afael a'r risg o dwyll trwy reolwyr yn dlystyru rhgolaethau. profi priodoldeb cofnodion cyfnodolion ac addasladau eraill: asesu a yw'r dyfarniadau a wnaed wrth wneud arncangyfrElon tyfrifyddu yn awdd o ragfarn bosibl: a gwerthuso rhesymeg busnes unrhyw drafodion arnvyddocaol sy'n anarferol neu y tu alSan i gwrs arferol busnes. Gwnaethom hefyd gylleu dad(ffau a rheoliadau perthnasol a nodvryd a risgiau twyll posrf)I I holl aeEodau'r tThn ymgysylltu a pharhau'n affro i unrhyw arwyddion o dwryll neu ddiffyg cydymffurfio a deddfau a rheok'adau trwy gydol yr archwiliad. Mae dlsgrifiad pellach o'n cyfrifoldebau dros archwilk>'r datganiadau arlannol ar gael ar wefan y Cyngor Adrodd Artannol ar: www.frc. .ukJa ditorsr ons . Mag'r dlsgrlflad hwn yn ffurflo rhan o'n hadroddlad archwllydd. I bwy rydyrn yn adrodd Caiff yr adroddlad hwn 81 gyllwyno l aelodau ac ymddiriedolwyr y cwmni elusennol yn unlg, fel ￿rtr, yn unol a Phennod 3 0 Ran 16 0 Ddeddf CwmnTau 2CK16 ac adran 154 o Ddeddf Elusennau 2011 .Gynhallwyd ein gwaith archwilio er mwyn I nl allu datgan i aelodau ac ymddiriedolwyr y cwmnl elusennol ynghylch y materfon hynny y mae gofyn I ni ddalgan yn gu cylch mewn adroddiad archwllydd. ac nid am unrhyw ddlben arall. I'r graddau Ilawn a ganiateir gan y gyfrailh, nid ydym yn d8ibyn nac yn cymryd cyfrlfoldeb dros unrhyw un ac eSthrio'r cwmnl 8Iu88nnol a'i a81odau a'l ymdd1￿dowr lel corff, am eln r yr adroddlad hwn, neu am y salbwyntlau a ffurtiwyd oennym. Henry Uoyd-Davies dros ac ar ran Bevan Buckland LLP Archwllydd Statudol, Cyfrllwyr Slartredlo Abertawe atudol) 2024 17

Mudlad Melthrin CyfyNgedtg Am y flwyddyn yn diweddu 31 Mawrth 2024 dhvoddu 31 Mawrt no owo Cronfeydd Cronleydd Cronfa Anghytynggdlg Cyfyngedlg Waddol £'ooo rooo £'ooo 2023 ro￿ £'ooo kncwm • gw•ddollon: Hhoddlon a Chymynrodd Gwgithgar8ddau elu8ennol Gwemhoareddau masnachoi arati Buddsoddladau Arall C￿On9Wrn 55 5,761 2,134 10 779 6A40 6.523 1134 1114 10 8,014 793 8.706 Gwarlant Costau cynhyTchu incwm Costau elusenrKJI Arail Cylanswm 193 7,705 100 7,998 22 717 252 8,151 92 8,495 10 101 740 (Ueihadl I Gynn￿th ar aikbrisio buddsoddladau Incwm I gwarfanl net 75 75 (31} 180 91 Troaglwyddladau rhwng ¢Tonfeydd Cronfa wedi ei drosgl4vsth0 I'r Mudiad 50 (50) Symudladau net mown cyonfeydd 141 (11) 180 Cronfeydd agoriadol ar 1 Ebrlll 2023 Cronfeyckl PAU ar 31 Mawrth 2024 4,244 111 100 4.175 PAae'r datgonlad cyfuno o welthgar•ddau arfannol yn cynnwys pob • cholled yn y Ilwyddyn. IAao pob Incwm a gwarlant yn p•rthyn I Inewm o wefthrodladau •ydd yn ￿rh•u.

Mudiad Meithrin Cyfyngedig Am y fjwyddyn yn dlweddu 31 Mawrth 2024 Mantolenni YGn 2024 £'ooo Y Cwmnl 2024 £'ooo Nodyn 2023 £'ooo 2023 £'ooo Asedau Sefydlog Asedau S6tydlog Cylfyrddadw Buddsoddiadau - Hir Dymor 14 15 1,592 845 2.437 2,245 772 3,017 1,581 2,243 772 3,015 2.426 A8edau Cyfredol Stoc Dyledwyr Buddsoddladau - tymor byr Banc ac arian parod 16 17 15 823 3S6 1.673 2,028 1,129 2,860 3,165 {1.522) (1,198> 1,338 1,967 954 1,673 1,239 3,317 (1,269) 2,048 1,633 2.596 (1,348) 1,248 Credydwyr: l%v talu o lewn blwythlyn Agedau Cylrndol Net 18 Agedau Net 4,485 4.355 4,393 4,263 Cynryehiolwyd gan: Cronfeydd anghylyngedlg: Cronfa gyffredinol Cronleydd cyfyngedig Cylanswrn cronloydd yr elusen 4.385 4,244 111 4.355 4,152 111 4,263 19 100 4,393 4.485 Mae'r ymddiriedolwyr w9di paratol cyfrlfon grf*p yn unol ag adran 398 0 Ddeddf CwmnTau 2006 Mae'r nodiadau ar dudalennau 21-38 yn rhan annatod o'r datganiadau arlannol hyn. Cymeradwyfiyd y cyfrilon gan Fwrdd y Cylarwyddwyr ar 18 Gorflennaf 2024 ac arwyddvryd ar eu rhan gan". Ca1rln Edwards Cylarwyddwyr Gwenlllan Hal Lansdown Davies Ysgrifennydd 19

Mud5ad Melthrin Cyfyngedig Am y flwyddyn yn diweddu 31 Mawrth 2024 Ll hkndyn 2024 2023 Llll arlan o welthgareddau gwelthredu Arian net a L￿a￿)er1r gan gw eithgare(klau gw elthredu Llil arlan o welthgayeddau budd¥oddl knew m o w erthiant a8edau selydlog Ftynlanl asedau s8fydk)g hcw m o w èrthEant b￿0(￿rIadaU Fyyniant buddosddladau Arlan net a ddarperlr gan gwgfthgar•ddau buddosddl 167 500 750 (33) 1,673) (956) Lllf arlan o welthgareddau cyllidol Ad-dallad banthycLqdau w nfrf o benthyciadau newydd Derbyntadau gw addol Arlan net a ddarperlr gan gwofthgareddau cyllklol l*w KY rrew n arkn paroa a cnytw ertho8(la ark4n parcxl yn y cylnod adrodd Arian parod a chyfw erthoeckl arlan parod ar ddechrau'r cyfnod adrodd Ar5an parod a chyfw erthoedd arian parod ar ddiw edd y cyfnod adrodd (789) 500 24 1,528 2,028 20

m￿lad Meithrin Cyfyngedig Am y flyrydtyn yn dlveddu 31 Mawrth 2024 rilon ndl u31Maw h20 l. G￿bOdaeth QyllredwK)I Mae'r Gvmini yn gwmni elusannol ac yn gwmni prelfat CYfyng￿jlg drwy warant a heb gyfalai cyfrannau wedl ei ymgorfforl yng Nghymru a Uoegr. Cyfeirtad y swyddfa gofrestredlg ￿. Y Ganolfan Integredlg Boulevard Sl Brleuc Abery8t￿h Ceredigion SY23 1PD Cymr Cafodd y daiganladau aiiannol hyn èu hawdurdr)dl I'w cyhoeddi gan y Bwrdd ar 18 Gorflennaf 2024. 2. Poll8Tau Cytrlfo Yr arian a dd8tnyddir o ddydd i ddydd, ac felly sy'n sail y cyfrlfon, yw'r Bunt (Sterling). Mae'r prif bollsTau cyfrlfyddu a fa￿SIadwYd, dyfamladau a ffynonellau o ansicThvydd wrth baratoi'r datganiadau arlannol fel y ganlyn: Sail gyfrifyddol Ma8'r admddiadau ari8nnol wedl cael eu paratoi ar sail cost hane8yddol o gyfrityddu, ar wahan I fuddsoddiadau sydd wedi eu cynnwys ar werth y farchnad. Maent yn dilyn argymhellion a gynhwyslr yn "Adrodd a Chyfrifo am Elusennau: Datganlad o Arferlon a Argymhellwyd l Elusennau. a gyhoedttwyd yn lonawr 2019, ac FRS 102 a gyhoeddwyd yn lonawr 2019 sydd yn berthnasol i Safonau Cylrifo Prydelnig a Deddf CwmnTau 2006. Cysoni gydag arfer cyfn'fyddu blaenorol a dderbynnir yn gyffr8dfnol Wrth baratoi'r cyfiifon, m88'r ymddirledolwyr wedl ystyried wrth gymhwyso'r pollsFau cyfrityddu srfn otynnol gan FRS 102 a'r Charities SORP nad oedd angen ailddatgan 6itemau cymharol. Busnes gweithredol Mae'r cyfrlfon wedi cael eu paratoi ar sail busnes gwelthredol. Mae'r uwth dim rheoli ar ymddiriedolwyr yn hapus fydd yr elusen yn barhau I fod yn welthredol I'r dyfodol. Mae'r ffynonellau incwm grantiau wedi ei chadarnhau am y flwyddyn sydd i ddod ac rydym yn hyderus o'r setyllla arlannol. Mae cronfeydd yr elusen a'r arian sydd yn y banc yn uchel lawn wrth gymharu gyda'r rhwymedigaethau. Mae cyllldeb manwl wedi ei chymeradwyo ar gyler y flwyddyn sydd I ddod ac mae'r setyllfa arlannol yn edrych yn gryl. iv. Datganiadau ariannol y gThTrp Mae eyfrifon yr elusen a'r is-gwmniau wodi eu cyfuno Ilinell wrth lin811. Mae'r elusen wedi tyrnryd mantais o'r angen i baratol cyfrit elw a cholled ei hunan yn unol a'r hyn a ganiateir gan Adran 403 0 Ddeddf Cwmniau 2006 a pharagraff 397 o'r SORP. 21

Ml￿lad Meithrin Cyfyngedio Am y ftrwyddyn yn diweddu 31 Mawrth 2024 Nodiad i'rc rifon du h 2024 Incwni Cydnabyddir incwm gan yr elusen pan ddavp8rir yr hawl I ga81 yr arlan, a bydd unrhyw amodau porffomiiad ynghK¥m wrth yr eitem(au) o incwm wedi ca61 eu bodk)ni, mae'n dobygol y bydd yr incwm wedi cael el dderbyn a gall y gael ei fesur yn ddibynadwy. Catff incwm gan lywodraeth a grantiau eraill. Ix)ed yn grantlau 'cyfalaf' neu grantlau 'refeniW. cael eu cydnabod gan yr elusen pan ddarperir yr hawl i gaol yr arian. a bydd unrhyw amodau p8rffomlad ynghkn wrth y grantiau wedi'u bodloni, mao'n debygol y bydd yr incwrn yn cael ei ddert)yn a gall y Swm gael ei fosur yn ddlbynathy ac nld yw'n cael ei ohirio. Ar gyfer cymynrLwJdion, cymerlr yr hawl ikn cymryd lel y cynharaf o'r dyddiad y naill: mae'r elusen yn ymwybodol bod wofiant wedi'i roi. yr ystad wedl ca6181 gwblhau a hysbysiad wadl el wneud gan yr ysgutor(lon) I'r ymddirfedolwyr y bydd dosbarthlad yn cael el wneud, neu pan thlerbynnir dosbarthiad gan y stad. Uog dorbynladwy Ceir Ilog ar gronfeydd a ddelir ei gynnwys pan gatff el dderbyn a gall y swm gael el fosur yn ddibynathvy gan yr èlusen. mae hyn lal arfer ar hysbysiad o'r Ilog a dakvyd neu sy'n daEadwy gan y BarK. vll. Cronleydd cylfredlnol Mae cronleydd cyffredlnol yn cynnwys rhoddlon ac incwm a (klerbyniwyd heb bwrpas aTb9nnlg aG f8lly ar gael fel ryonfa gylfvedinol. Nl osodlr arnodau allanol ar gyorrfgydd cyffredinol. Cronfeydd prosiectau cyfalal Yn dllyn deddf￿￿1aeth FRS 102 penderfynwyd trosglwyddo cronfa proslectau cyfalaf o gronfeydd cytyngodlg I gronf6ydd anghyfyngedig. Cafodd hyn ei adlewyrch yn flwyddyn 'all-ddalganwyd' 2016. gan ddylal fod wedi ei fabwysiadu pan cafodd FRS 102 ei ddityn am y tro cyntaf ar 31 Mawrth 2016. Ma8 hyn yn newld pollsl gan fod dim amodau a dlm gorfodaeth ad-dalu ar y cyllid oyfalaf bellach Ix. Gwariant a TAW na ellir ei adennlll Cydnabuwyd cosLau a threullau yn y cyfnod pan yn (klyledus. Ma8 costau yn cynnwys TAW gan nad yw'r elusen wedi ei chofrestru ac fjelly yn rnethu ei hawlio yn bl. Dosbarthwyd costau i gronfeydd ar s￿1 ¢￿aU uniongyrchol. Lle nad y￿n bosib Iw ddosbarthu ar y sail yma, sef costau cynnal y mudiad, dosrannwyd y costau i weithgareddau elusennol ar sall fwyaf tgg. Mae costau Iwodraethu yn Gynrychloll'r gost o weinyddu'r elusen a chwrdd a gofynion cyfansoddladol a statudol. Mae'r gost o godi arian yn cynrychioli'r gost o hybu'r Mudiad a'r adran nawdd.

Mudlad kletthrfn Cyfyngedg Am y Ilwyddyn yn (Iweddu 31 Mawrth 2024 nam 1 Mawrth 2 24 Dyrannu costau csryjnal Costau cynnal yw'r swyddogaethau hynny 8y'n cynorthvryo gwalth yr elusen ond nid ydynt yn ymgymryd a gweithgareddau elusennol yn uniongyrchol. Mae cosLau cynnal yn cynnwrys costau swyddfa, cyllld. personéf, y gyfk)gres a chostau Ilywodraelhu sykn c8fnogl'r elus8n. Mae'r Gostau hyn wgdi cael eu dyrannu rhwng cost o oodi arian a gwariant ar welthgar8ddau @￿senn0]. Mae'r se511au ar ba gostau cynnal sydd w8dl'u oyrannu yn ca81 eu Gynn￿S yn y nodiadau. xl. Prydles wefthredol Mae taliadau wydles lle mae holi ii8giau a gwobrau atodol I berchrK)gaeth yn cael eu ca<tr gan y prydloswyr yn ca81 eu Irin fel prydles Weithr￿oI. Mae'r talladau yma, gan gymwys costau rhent, yn cael eu cydnabod wrth I'r laliadau ddod yn d(tyledu xll. Asedau sefydtog cylfyrddadwy Mae asedau sefydlog cyffyrddathvy yn ￿e1 eu datgan yn y fantolen ar bris ￿st Ilai dibrisiad sydd wedi Crynhoi. Nid yw asedau a gwerth Ilai na £1,000 yn cael eu cynnwys fel asedau sefydk)g. Cfvlflr dlbrisiad I ddllou cost Ilal gwgrth gwoddlllol o asedau sefydlog dros amcangyfvff o gylnod eu bywyd defnyddiol yn 81 y graddau canlynol: Celfl ao offer swyddfa 3- 10 mtynedd Mae adelladau rhydd-ddalladol a phrydlés yn cael ei chyfrifo wrth ddefnyddlo gwerth teg ac felty ddlm yn cael el dlbrlslo. Dyled¥Yyr Mae dyledwyr masnach ac eralll yn cael eu cydnabod fel y swm sln ddyledus ar 01 setllad unrhwH ddlsgownl masnach a gynlglr. Ceir rhagdalladau eu prlsio ar y swm a daTrwyd ymlaen Ilaw yn g￿r o unrhyw ostyngladau masrwhol sln ddyledus. xlv. Arlan parod a chyfwerth ag arlan parod Arlan parod a Ch￿orth ag arian parod yn cynnwys arlan wrth law. credYd￿ masnachu CredyoSwyr masnach yn rhWYm￿IgaQthaU I dalu am nwyddau neu wasanaethau sydd wedl cael eu ¢affa81 yn nhreln arferol y busnes gan gyffenvryr. Buddsoddladau Cydnabuwyd buddsothsiadau ar eu gwerth masnachol ar ddyddlad y fantolen. A114)rtshyd y buddsoddiadau a chydnabuwyd unrhyw ennlll neu golled yn eu gworth yn y DaiganSad o Weilhgaredrjau Arfannol. Canghennau Nld yv/r cyfrifon yn GynT]Wy8 canlyn5adau unIhY￿ Bwyllgor Sir neu QWGh M8ithrln gan nad yllynt o dan reolaeth yr elusen.

Mudlad Melthrln Cyfyngedlg Am y flwyddyn yn dlweddu 31 Mawrth 2024 rrfon am flw ndr 31 diad i'r 24 xvlli. Trethi Nkl oes darpariaeth ar gyter trelhi ikn gael yn y Cyfrifon gan lod Sta￿ s elusennol cofresiredKJ gan y Wdiad ac rrae gohebiaeth gyda'r CYIKI Gw ladol yn dangos fod yr incw m net yn cael ei eithrio. xix. Stoc Stoc yn Cael ei gynnw ys ar yr isaf o gost neu w erlh gw treddadw y net. xx. CX)stau pens￿ n e'r yn gweithredu dau gynlun penslw n ar gyfar staff cynwys. e 2 0 stalf y ￿dIad yn rhan o Gynltun Pensw n Athraw on (yn ystod 2023.24 rrae hyn w edi gosbN ng i 10 staff) sy'n gyn￿n c8n8dlaethol statudol cyfrannol, CynI￿n pensiw n Ile rra8'r w edil ddiffinio a heb ei gyfKlo. f+ld oes i staff new ydd ynwno yn y cynlknn. I>N einyddw yd gan yr Asiantaelh Pensiw n Athraw on. asiantaeth w eithredol Adran Addysg a (￿Yflog1. Aseswyd costau pensw n gan Actw ari'r Uyw odraeth. G¥frannodd yr 8usen 23.680k (2023: 23.68%10 gyfkngau p8nslynadw y I'r cynllun am y yddyn yn eddu 31 fvtsw rth 2024 sef £16,40312023: £18.392). Cydnabuw yd y gost yn y datganiad ariannol pan yn tydyledus. Fljlisi pansiw n Nludiad Veithrln yw cynlknn pens￿ n gyda chyfranladau w edi'i drffinK). Gw eithredir y cynllun yn annlbynrnS. D8llr as8dlon y cynllun ynH ar w ahan l asedknn yr eknsen. Cafodd yr asedDn ei buddsoddl gan rrni ysw Irlanl. Cydnabuw yd y gost yn y datganiadau ariannol pan yn ddy￿us. PA)edd y gosl am y ffv yddyn yn £287.075 (2023: £380,20n gan y cyftogH r a £145,677 w edi ei aberthu drw y'r cyfk)g (2023: £135,105.46) sy'n cynrychloll 3% nau 69A o gyf logau pensrynadw y. xxi. FIIS 102 ac addasiad cyfn(xl blaenorol Yn dilyn nubw ysiadu FRS 102 ar 31 rth 2016, penderfynw yd aikbrisio adeiladau NtKliad aithrin w rth ddefnyddio gw erth teg neu Yair value,. cafodd adeikd hefyd 81 dros9￿ yddo o asedau rhydd-dQaliadol i fuddsoddiadau (gw ebr nodyn 16), a hefyd oalodd cronfa prosiectau cyfalaf ei drOsgfr￿ yddo o gronfa gylyllgedlg I gronfa anghyfyngedlg (gw eler nodyn 20). N Ghafodd rhaln d gwneud yn cyfrrfon 31 rth 2016 ond yn dttyn cyngor proffesiynol. pendertynw yd defnyddio'r polisi cyl rrfyiklu a chafodd ei w eithredu drw y addasiad I r cylnod blaenorol ('prlor poriod 2. Fknoddlon a Chyrnynroddlon Cronteydd Crontoydd AnAhytynaedlq Cvlvnoedl Cronfa Waddol 2024 2023 £'ooo £'ooo Unig0￿On a Sefydfjadau nynrodd 17 17 24

Mudiad Meithrin Cyfyn8edi8 Am y flwyddyn yn diweddu 31 Mawrth 2024 3. Inewm o Walthgaroddau Eus8nnol A￿ghY1￿dI9 Cy￿98dlq E'ODO £'ooo 2024 2023 £'ooo £'ooo Grantl•u crnldd Uned y Gymraeg Mel￿ Addygj Granoau arall 2,929 2.929 3,050 Cymraeg l Blant Y Ganolfan DysJu Cymraeg Cgnedlaethol Proslect Cwlwm Svryddog Datblygu Cyfnod Sylfaen Cwtic￿ryn CWLWkl Gweithredu'r CwAcwlTh Loteri - Sianel cymunedol Dov•in a Dotl Pr¢sleGtau Slrol C￿gOr DInasCa￿eWydd Cyngor Blaenau Gwenl - 8rynlthel Cyngorl Pwyllgor Bro Mooannwg Cyngor G￿nedd a Llanllytnl Cyngorl Pwyllgor Ynys Mon a Medra Cyngor Slr Mynwy fyigorlPwrfllgor Slr Povrys Cyngor Sir Penfro Cyngor Slr Ceredlglon- Flrfndlau Bach yr Eos AberDOrth. Abertelll a Camau Baeh Cyngor DInaSAberta￿ - Datblygu Cyngorl Pwyllgor Bwtlel*Trf Wre¢xm Cyngor Shr Dlnby¢h Cyngorl Pwyllgor Sir Flllnt Cyngor Slr Caerfyrddin Cyngorl PwyllgoT Slr Conwy Cyngor RCT . Garth01￿? Cyngor RCT - Croea'r Bont Cyngor Caerffill Cyngor Ca8rdydd CyngorTorfaen ty)Ilun Cylelrlo Awdurdodau ￿01 Cyngor Sir Ceredlglon Cyngor Sir Convry Cyngor Slr Ynys M6n Ceradlplon Arnll Araii 730 180 1,612 730 180 1.612 720 805 1,219 60 60 60 60 71 71 48 10 70 70 79 20 31 57 24 44 24 18 18 14 232 232 214 23 14 27 10 23 14 27 10 11 21 14 44 45 24 24 129 10 129 124 12 179 179 376 8,523 779 2S

Mudiad Mekhrln Cyfyn8edl8 Am y yn dlweddu 31 Mawrth 2024 u31 024 4. GweMhgaredd•u IAasMchol Arall AngbYl￿dlg Cytyngodlg Waddol £'ooo £'ooo £'ooo £'ooo 2.055 2.055 2024 2023 £'ooo 2.035 Gwerthiannau Aelodaeth a¢ Ygmdani y Cylchogdd Ma￿aCh01 54 52 25 25 27 5. Llog ac Incwm Wl•oddladau Croftl•sqld Cronf•wld Cronfa An9hy￿gè<fjg Cylyn￿dI9 Waddol £'ooo £'ooo £'ooo £'ooo 10 10 10 10 2024 2023 £'ooo Uog banc 6. Incwm Arall Cronfowld Cronleydd Cronfa ghyl￿gOdIq cy1￿0dlq Waddol £'ooo £'ooo £'ooo £'ooo 54 54 54 2024 2023 £'ooo 60 60 nC%￿n Amry4¥101 26

Mudlad Meithrin Cyfyngedlg Am y flwyddyn yn diweddu 31 Mawrth 2024 2024 7. Incwrn o'r Is-gwrnnl a'r Melthrlnfeydd lthe canlyniadaU￿ cyfrtfon cyfunol yn cynnwys is-gw nnrr eknsen, fd nothr yn nodyn 16. ￿'r elw'n flyny(kJol yn cael el rol l ￿KIlad fvleSthrh. hÈe crynodeb o ganlynlad yr Is-gw rni tso(L Ilag Cyfr￿On w edi eu harchw Ib wedl eu cofrestru gyda Th9'r ￿ n￿￿u. ￿de caWnladau'r Is-gw rml w eu cyfuno ar saA knel w rlh ￿n8]l 14v w yr Ls.gwrni yw.. ithrlnfeydd Qynyu . rhedeg Cykhoedd C4rK)log a ￿rinf8Ydd ftydd yr e￿On. M•fthrlnfeydd Cymru knewm Q)st gw 8rthiant (Qjlled) l gr08 CK)stau gw eilhredol h¢w m gw elthredu aral Bw l (Q)P4d) net cyn rho(kl gyfforth 2,269? 14101 2,111276 (2,116M54) 47Ta Ew i (&ll8d) rt ar ol rho(kl qymrlh Mantolen Cyfansw m Asedau Cyfansw m Rmr ynxd¥Jaethau 210￿71 118,98 91,684 8. Co8tau Cynhyrchu Incwm Cronfeydd Cronteydd Anghyfyngedlg Cylyngedlg rryjo Cost untorvJyrchol o gynhyrchu Incw m Yryuyrchog(kl nwchnala 119 139 142 74 110 15 27

Mudiad Meithrin Cyfyngedig Arn y flW￿dvn yn dlweddu 31 Mawrth 2024 f rlf 9. Ihdansoddlad Cosiau 8us•nnol Arall Cronfeydd Cronleydd Anghylyngedlg Cyfyngedlg £'ooo £'ooo ro￿ rooo 174 59 467 110 146 251 6,132 2023 t prosiectsu KIKliad hlAlhrln Gyf G)st proslectau Qnllun Ftyff orddl CL)st pro81￿laU ￿nIlUn[aU Cyfew Grantiau a (klyrannw yd Cost cyfbgaeth Costau staffK) stau tellhb Costau adolladau Costau sw y(klfa Ysw irHnt tX)rlslant o asedlon selydkjg 18 110 6.491 552 7.043 51 243 15 10 10 211 224 381 10. twansoddladau o &)$lau Llywodra•thu Cronl8ydd Cronfeydd Anghyfyngedig Cytyngedlg rooo £.￿0 18 43 2024 2023 £Doo 17 54 10 11 Costau archw IKY yr Costau cyfreithw yr a proffesiynol eraill E4vledion gw ael Llogau ban¢ 18 14 15 28

Mudiad Methrln Cyfyngedig Am y flwyddyn yn diweddu 31 Mawrth 2024 frifon am ddu 31 Mawrth 2024 Nodiadau i'r 11. Cost yn 61 Gweithgar8ddau Elusongar Co81au Unlon- gyrchol Dlbrl- Co•tau slanl ￿nal Uyw•Jdr. aethlant hyrchu Incwm 2024 2023 £'ooo £'ooo £'ooo £'ooo £'ooo £'ooo £'ooo HyffQ￿dIant Gwasanaethau i'r blynyddoedd cynnar Datblygu'r blynyddoedd cynnar Cynhwysiant 1,366 (11) 2,656 150 10 1,515 1,310 173 139 38 3.009 2.746 3,089 {55) 285 {1 64 779 49 52 3.914 4.127 14 300 312 101 8738 8495 189 11a. Dadan8oddlod o Q081au Cynnal Mae'r elun yn y118 tyntal yn nodi coau ei ryddogaethau cefnogi. Yna ma8'n nodi'r coau hynny ¥n ymwneud a'r &ryddogaeth lywodraathu. Arol nodl el goau Ilywodraethu. mao'rcostau cynnal g/n ￿(1￿[11 ynghyd a'r co&au IlyNodragthu yn cael eu dosannu rhwng y gwalthgareddau elus8nnol all%￿dd01. Mae'r tabl19)d yn dangos y 11 ar gyferdoyannu, 2024 £'OOO Sall dyraniaé 535 Ar sail amser a nlfer &aff 33 Nifer afl 284 Nller slall 243 Nifer afl 21 Nifer stali Coau cyllogau a thelthlo Costau allio Co#au smyddfa Coau adeiladau Y&¥ldant 29

Mudlad Meithrin CyfyngediE Am y fi￿￿ddyn yn dlvRddu 31 Mawrth 2024 frilon n dI￿ddU 31 Mawrth 2024 Nodladau i'r 12. Costau Slafflo 2024 2023 £'ooo £'ooo .304 5,013 453 342 287 393 7,044 5.748 243 101 7287 5849 Cyflogau Ygm riant G￿lad01 cyflogwr Penslwrb Telthio a thynhallaeth Maa un aoiod O Staff yn ennill rhwng £80,000 - £90,000 (gan èithro Ygwiriant Gwladol Cyflogwr a Cylranladau Ponawn). 13. Nller o Staff 2024 2024 2023 2023 Cylan•l•dd Cyfartaledd fte Hyfforddl ac an*wdd Gwasanaethau i'r blynyddoedd Cynhvry98nt Datblygu'r blynyddoedd cynnar 35 110 30 87 29 109 22 83 167 313 129 247 150 291 114 221 Yn orferol nid y￿r ymddirfedolwyr yn derbyn unrhyw fath o dal na chydnabyddiaeth ac nl ddary)8rirpenatwn ar eu cyfer. Yn 2024 mi dde￿yni0dd un ymddlrfedolwr taliad 0 £335 ag ymddiri6dolwY taliad arall 0 £486.40 am damau o waith penodol. Ni dd6rt>yniodd ymddirt8dolwn a rtoddolwir oostau tèlthio yn vaod v flwyddyn (2023: £0) 30

Mudlad Meithrin Cyfyngedig Arn y fiw￿d¥n ¥n dlweddu 31 Mawrth 2024 24 14a. Asedou Setwllog Cyffyrddadwy- Y G￿P Ad•lladau Ah￿ ddalladol £'ooo Adalladau ar Brydles Off•r a Choffi Modur(an Swyddla £'ooo Cyfansw £'ooo £'ooo £'ooo Ar 1 Ebrfll 2023 Ychwanegladau Ailbrlsad Gwerthiannau Allddo&>arthlad Ar 31 Mawrth 2024 729 6.114 346 33 7.189 33 (729) (434) (66) (1,229) 5.680 313 5.993 Allbr1810 Ar 1 Ebtl112023 AilbTislo ar gyler y flwyddyn Gwaredu ar ailbrislad Gwerthiannau Allddosbarthiad Ar 31 M•wrlh 2024 329 4,314 301 38 4.944 36 (329) (184) (66) <579) 4.130 271 4h01 Qwerlh ar y Ilyfrau net Ar 31 Mowrth 2024 Ar 31 Mawrth 2023 1,550 1.800 42 1A92 2.245 400 45 31

My￿rad Melthrln Cyfyngedig Am y fiwyddyn yn dlweddu 31 Mawrth 2024 14b. A80dau Setydlog CYN￿￿8dwy- Y Cwmnl Alellad&u Rhydd- ddalladol £'ooo Offer 8 Chelfi Moduron $w￿d￿ £'ooo Ad•lladou ar Brydlos Cylan•w £'ooo £'ooo £'ooo Cogt Ar 1 Ebrill 2023 Ychwanegiadau Allbrislad Gwerthlannau Allddogjarthlad Ar 31 Mawrth 2024 729 6,114 332 21 7,175 21 r129} (434) (66) ,229) 5.680 287 5,967 Allbrl810 Ar 1 Ebrlll 2023 Allbrlao ar gyler y I1%￿d G￿￿redU ar ailbrtsiad Gwerthiannau Allddoa>arthlad Ar 31 hlawrth 2024 329 4,314 289 33 4,932 33 (329) (184) {66) (579) 4,130 256 4.386 Qworth •r y Ilyfrau nol Ar 31 Mawrfh 2024 Ar 31 Mawrth 2023 31 1.581 2,243 400 1.800 43 32

Mudlad Melthrfn Cyfyn8edl8 Am v flwyddyn yn diweddu 31 Mawrth 2024 Iw 14c. Asedau Sefydlog CYff￿dd&<￿yy- Gw>odaeth >rhwanogol Ma8 neu gworth ar 31 Mavhth 2024 el trynrychioll gan: Dwbarth Asfjdau Alelladau RW4ldalladol Adolladau •r n$wm £'ooo £'ooo £'ooo Gwprth Gyn 01.04.2018 Ailbrisad cyn 01.04.2018 Albrigad yn yod 2018.19 Albrldad yn ystod 2019.20 Allddoajarthiad yn y&<)d 2020.21 Allbrlstad yn 2020.21 Ailbrbdad ￿ y4od 2021.22 Allbriaad yn yod 2022.23 ASlbrtsad yn yod 2023,24 Gwerthiant S￿dI0Ydd 2023.24 729 (269) 5.953 (4.183) 6.682 (4,4S2) 161 161 (1311 (131) (60) 160) 100 100 (400) 1350) (150) Ar 31 Mawrth 2024 1.550 1.550 Maa'r adeiladau ar brydleBwedi cael ei ailbrisio ar 31.032021. Roodd arwerthwr annibynnol yn gwneud y gvrdlth allbrisio. Yn yod y flvryddyn ariannol 2023.24 ma8 adellad thydd-ddalladol Swyddla Caerdydd wedl e5 werthu ag hefyd adelllad brydles Swyddfa Wrecm Bydd yr adeiladau gralll yn cael ei allbtl*o yn yaod 2024.25 33

Mudiad Meithrln Cyfyngedig Am y flwyddyn yn diweddu 31 Mawrth 2024 n dlweddu 1 bA wrth 2024 I dau I'r riton 1 Sa. Buddsoddladau - hlr dymor 2024 2023 2024 2023 Buddwddiad l￿wmn1 . Buddg)ddiad eraill 844.755 844 755 772,398 844.75S 772,396 772,396 844 756 772,397 Buddsoddiadau n>wn is-gwrniau." Ar 31 Ma¥￿1h 2024. daliodd yr elun 100% O'r cylranddaliadau a theolaelh o'r cwmnTau canlynol: Gwlad Corffollod CYMN a Lloeor Natur y busnos Afjalh o gylranddAliad Cyfranddalladau cyffr8dl n Meithrinleydd Cyrnru Cyf Meithrinleydd Budd8oddlad orn111- Stoclau a Chyfranddaliadau Gwerth marchnad 1 Ebrill 2023 3uddrannau a Ilog a Costau rheoli budd￿ddladaU Budd8)ddlad na￿dd yn y&lod y flwyddyn Buddwddiadau gwaredu yn od y flwyddyn Cynydd l {Llelhad) yn gwerth buddwddiadau Ar 31 Mawrth 2024 772,398 1.840 (4.812) 86.106 (T1,384) 60.589 844,755 15b. 8Lxldsoddladau - I￿nOr byr Gwerth marchnad 1 Ebrill 2023 Budd￿dd1adaU wedi ychwanegu yn ygod y Ilwyddyn Budds)ddiadau wdd weedi tynnu yn yod y flvryddyn Llog a dderbynI￿y￿ Co&tau Rheoli buddwddiadau Ar 31 Mawrlh 2024 1,665.010 B,077 (556) 1.672.531 34

Mudlad Melthrfn Cyfyn8edlg Am y flwyddyn yn diweddu 31 Mwwrth 2024 n diwod u 31 Mawrth 20 iadau i'r 16. Stoc 2024 £'ooo 2023 £'ooo 2024 t'ooo 2023 £'ooo Nwyddau ar ￿rth 17. Dyledwyr GY 2024 E'OOO Cwmnl 2024 2023 £'ooo £'ooo 2023 £'ooo Q f•wn Dyledwyr ma￿aGh01 Darpariaeth ar gyfer dyletyr Symiau'n ddyl8dus o'r l￿v￿nn1aU Rhagdalladau edwyr eralll 198 (24) 170 (25) 146 123 (1) 171 53 608 954 93 131 57 621 823 119 356 18. Cr8dydwyr- 4ymlau'n d•l•dwy o l•wn blwyd Cwm 2024 2023 £'ooo £￿00 40 111 45 153 224 599 2024 £'ooo 55 2023 £'ooo 117 Credydwir mawachol Symlau s¢n ddyledusl'r i& Credydwyr ernl11 Cronladau ac inc4Mn gohiriedig Credythr SAS Treth ac Y*iriant Gwladol Pen4wn 181 278 259 530 456 160 235 414 456 123 103 53 53 35

Mudlad Melthrln ￿n8ed18 Am v flvryddyn yn dlweddu 31 Mawrth 2024 fon fl dl ddu 31 Ma au i'r 2024 19. Crontswld Cykngedlg 31 M•wth UyAodrth Cwiiru fft Csffiyu l) 1o¥l•u •lroiiifi D8tISgu lx M(YgwvwJ 14 10 (10) 10 FWlg(Y Sif Slr Yrw 141l￿. Tl affl CJTqU M$￿- Cffthl￿-OalL459u 16 14 114 {75) G￿￿g[L￿-Dthalrn Deg ag 4r•ll: Ftrirdw Bth)T C¢NNry-Croe8i'r Pu DlidyM-CrcéBI'r 8ont 110) Fllrt 15) GvWJ_ D•9 Uw15y P•rlro-DJwu 18) (24) 13) {14> RCT- Crrffll'r Bry)t •n-CrtMi'r 8 11 Fwow &r Caw0tsJ Sr Ffllr <141 {1SI Fwlgor ST YTFP CyvaLT C>rnLY C 14) 16) {10) G￿11(￿ Wrlo CNMY Cy¥J¢x MyN%y 10 11 17 (18) I I￿1•jD￿￿Ydn. GwnyKfjry CstyJrx Illunlau CW•trlo (IW) cer￿01￿. {121 (1• 14 (141 . DWJ {41 Ltswi . W cynrAI a Dcl (Iv) 111 36

Mudiad Melthrfn Cytyneed Am yflwyddyn yTh dtweddu 31 Mawrth 2024 h 2024 19b. CrOnfu￿ld Cyfyng•dig (p8rhad) Detynnir grant Svty(>g Datblygu'r Gyfnod Syifaen gan Lyvdragth Cy mru I gyfw 3y' 8rb•nlgo yn y maes. Derbynnli wtlau g&n amryYAd slyoedd tuag at ¥Allh p￿￿￿1 y n y Blr honno. Aydym vAdl rtwnnu'f grantlau f 08uI cy Ikl o f6wm y sli honrK>. 1111 M#8 eynllunlau eyfairk) yn caol eu hwlannu gan n6fw o ArluYdodau Ueol I slcthau cynhwysiant I 1kn16ydd ag ang￿nion yolMBn8gol. Iv} Daty nnlr grant gan y Loterf ar gytef ¢fau 8lano1 cymun￿￿1 You Tube Dvan a Ooti 20. DadIn￿od••d o't Ajedau N•t rhvmg y Cronfoydd *odau Cr•dydwyr Cylredol net blwyddyn dlog Cronf•ydd Cylyng•dlq: Cy Ilid Slrol (yn Gynmvy8 CynllunSau Cyf olrlo) Cronleydd anghytyngedlg: Gronfa Gyffredlnol 100 100 1.269 dau Cr￿ydwyI Cylr•dol o l•vm Cyl•n•Mn n•t blwyddyn ••fydlog Cronlvydd Cylyn9•dl9= Cy Ilkl Strol (y n cYnn￿8 Cynkn5au Cv181rf01 Cronf•ydd •nghytyng•dlg: Cf¢nf a GyffretHnol 1(N) 21. YMrw￿frd Gyrnrlty cy￿ Ar 31 l•avth 2024. nid oedd y 13rAp ymNy mo I fwi o VArfant cyfalaf. 37

Mudiad Melthrln Cyfyngedig Am y flwyddyn yn diweddu 31 Mawrth 2024 Iweddu 31 Ma h 2024 22a. Yrnrw￿nladaU Cyllldol - Y GThTrp Ar 31 Mavthh 2024. roadd ymmymladau blynyddol ar brydleii gwelthredol fal a ganlyn: 2024 2023 £'ooo £Doo 67 52 258 235 38 102 363 389 O fewn blwyijdyn Rhwng dwy a phum mlynedd Dros bum mlynedd 22b. Ymrwymladau Wlldol - Y Cwmnl Ar31 Mawrth 2024, rDe(Id ymrnvymiadau bJyny(Idol ar brydled owelthrndoi fgl a ganlyn: 2024 2023 £'ooo £'ooo 34 163 48 245 O lewn blwyddyn Rhwng dwy a phum mlynad Drosbum rnlynodd 186 237 23. Cy8onl Incwm l {QwarlAnt) Not i uit Arf•n N•1 o Wolthgaroddau Gwelthr•du 2024 £'ooo 2023 £'ooo Incwm I Igwariant) net ar gyler y oyfnod adrodd lyn unol a'rdatganlad o ￿11h9afeddaU orfannol) Addasiadau ai gyfer.. DibrlsFant a Allbrisiald (Enillion) I Colledion ar fudds)ddiadau Dilidend, Ilog a thenti o fudds)ddiadau Colled l (elw) arwerthu adau tydlog (Cynnyddl l Gosfyngiad mewn stoc (Gynnydd) l Goslynglad mewn dyledwyr Cynnydd I IGo&yngiad) mown ¢￿dYdwyr Arian net a dda￿erir gan gweithgareddau 9￿£11hr8dU 130 180 (64) (58) (15) 82 46 (12) 425 53 (219) 421 167 500 24. Dadangfjddlad o Symwlladau mewn eAonfeyM Arlannol Ar31 Ar31 Mayrtth Ull arlan Mawrth 2023 2024 £'ooo 2.028 2.028 £'oi 89 (T89) Cyfdf banc 4c arian parod Cyfanwn cronfeydd arian Dangogwyd ar y lantolen: Cyfrlf banc ac arian parod 1,239 1,239 2.028 89 89 1,239 38

Company Number: 02164058 Charity Number: 1022320 Mudiad Meithrin Cyf (Llmiled by guarantee wllhout shares) Diroctors. Report and Consolidated Accounts For the year endlng 31 March 2024

Contents of the Accounts Legal and Adrninistrative Details Trustees, Annual Report 3-13 Independent Auditors, Report 14-17 Consolidated Ststement of Financial Activities 18 Financial Balance Sheet 19 Consolidated Cash-flow 20 Notes to the AcGounts 21-38

Mudiad Meithrin Csfyngedig For the year ending 31 March 2024 L• al and Administrative Detalls CHARITY NUMBER: 1022320 COMPANY REGISTRATION NUMBER: 02164058 REGISTERED OFFICE: The Integrated Centre Boulevard St Brieuc Aberyswth SY23 1 PD DIRECTORS: Alison Rees Edwards Anita Evans Gari Colin Lewis (￿Signed 2710412023) Corinna Suzanne Lloyd-Jones Dr Rhodri Llwyd Morgan Mai Roberts Rhianwen Huws Roberts Huw Ll. Willlarns Huw Marshall Gwenno George Elin Maher Savanna Jones Dr Catrin Edwards Dr Geraldine Lublin Dr Gwennan Schiavone Owen Derbyshire Helen Roddlck Noam Devey (started 0110912023) FUNDING AND STAFFING SUBCOMMirrEE MEMBERS: Rhodri Llwyd Morgan Garl Colin Lewis Gwenno George Non Gwilym Davies John Arthur Jones Dr Catrin Edwards Melanie Owen CHIEF EXECUTIVE AND SECRETARY: Gwenllian Haf Lansdown-Davies BANKERS: HSBC 19 Great Darkgate Street Aberyswh Ceredigion SY23 1 DH SOLICITORS: Darwin Gray Helmont House Churchill Way Cardiff CF10 2HE REGISTERED AUDITORS: Bevan Buckland LLP Ground FI<K)r, Cardigan House Castle Court Swansea Enterprise Park Swansea SA7 9LA

Mudiad Meithrin Cyfyngedig For the year ending 31 March 2024 Trustoos. Annual Ro ort The Trustees, i.e. members of the Mudiad Meithrin Board of Directors, present their report and the financial reports for the year ending 31 March 2024. Structure, Govornance and Management The charity is governed by its memorandum and articles, adopted on 14 September 1987. with modifications dated 5 October 1996, 2 October 1999 and 21 October 2016. The contribution of each member of the charity is restricted to £1 towards the assets in the event of the charity being wound up. Mudiad Meithrin is a voluntary organizalion, which means that it is managed at every level by volunteers. Mudiad Meithrin was formed to promote and support the education. care and development of children under five through the medium of Welsh within Cylchoedd Meithrin, Ti a F groups, day nurseries and other varied provistons. The membership of Mudiad Meithrin is open to all Cylchoedd Melthrln, Ti a Fl groups, compound groups. and individuals, if they.. pay an annual membership fee abide by Mudiad Meithrin's objectives and policies, and in the case of Cylchoedd Meithrin, compound groups and Ti a Fi groups. have registered in ac￿rdanCe with the legal regulations, accept the constitution which ensures that Welsh Is the group's only worklng language and that the group accepts any child whose parents wish them to receive their care and early years, education through the medium of Welsh. Mudiad Meithrin is divided into 22 counties whose boundaries correspond to present Local Government boundaries. There are four operational regions corresponding to Local Boundary boundaries (with the exceptlon of Powys). Board of Director8 The Board of Directors is Mudiad Meithrin's goveming body and its members are the charity's Trustees. The Board, which is responsible for policy matters, is the goveming council of the charity. Board members are the Honorary Officers of Ihe Movement, elected members from each region and co-opted members. The members of the strategy Team of Mudiad Meithrin also attend meetings of the Board lo report on performance and offer advice as required. The managers of Mudiad Meithrin are also called upon as needed. Trustees receive an induction pack on appointment to ensure that they are aware of the charity's policies and procedures. Appointmenls take place through an open and transparent process with open recruitmenl and appointment by interview by members of the Board of Directors. The Chief Executive is appointed by the National Officers, and takes charge of the day to day running of the Mudiad. A 10-year vision (201 S-2025) Dewiniaith was confirmed after consultation with volunteers, staff and public. It includes targets for each department of the work of Mudiad Meithrin, and it is reviewed annually under the supervision of the Chief

Mudiad Meithrin Cyfyngedig For the year ending 31 March 2024 Execulive. It outlines Mudiad Meithrin's work targets and priorities and therefore InfO￿S the organisation's activities while schemes of work are also developed for various projects. Board mernbers receive no payment or benefit of any kind, except where pemiitted under the COMpan￿S Articles and Memorandum, e.g. travel costs. Board Sub-cornmlttees The Board can decide to convene sub-committees as required. There is currently one sub-committee, the Finance sub-committee which oversees audit, staffing and risk matters. It meets avary two months and reports to the Board of Directors. Rlsk rovi•w The Board has reviewed the risks specific to the Mudiad, in an effort to manage risk by adopting appropriate systems. This process follows a record of the main risk, internally and extemally. The Finance Sub-committee ensures that risk is managed and that arrangements are in place to ensure continual review. The main risks are as follows: Strategic Risks e.g. lack of direction and failure to respond to the priorities of our members and funders Financial Risks e.g. loss of grants, non-compliance, fraud l errors. Operational Risks e.g. emergency at a setting, d8fici8ncies In Infrastructure, health and safety. External risks e.g. lack of support for Welsh-medium care and education and policy changes at local Authority, Welsh Government and other funders, level. Actlvltles and Business Ov•rvi•w The Mudiad's main activity is to provide chlldcare and Early Years education through the medium of Welsh in day nurseries, 'Cymraeg for Kids, groups (a scheme that helps parents to introduce the Welsh language to their children), Cylchoedd Meithrin, Ti a Fi groups and compound groups. Supplementary support schemes such as a Welsh learning start-up scheme ('Clwb Cwtsh,), language immersion schemes such as 'Croesi'r Bont, and referral schemes are also managed by the Mudiad. The Mudlad Is fund8d by grants allocated as staffing and organisalional support, together with direct grants. The Directors, view is that the results for the year and the company's and group's forecast for the future are satisfactory. Results for the perlod Income over the period was £130,000 (2023: £(180,000). Charity alm and prlncSples The main aim of the charity and its subsidiaries is to promote and facilitate education, care and development for children under five through the medium of Welsh within Cylchoedd Meithrin, 'Ti a Fi, groups and other provisions. Mudiad Meithrin's aim is to provide all children under school age in Wales with an opportunity to take advantage of pre-school experiences through the medium of Welsh. Mudiad Meithrin believes-

Mudiad Meithrin c￿nged1g For the year ending 31 March 2024 That the Welsh language is an advantsge to children. We arrange as many contact hours as possible using Welsh only in group activities. That play is fundamental to children's development physically, emotionally, socially, and intellectually. We ensure every opportunity for leaming by play in the groups. That children, whatever their needs, benefit from the experiences of the 'Cymraeg for Kids, group, 'Ti a Fi Group and Cylch Meithrin. We welcome children with additional18arning needs. That the family is the basis of children's development. We ensure every opportunity for families to support their children's pre-school experiences and offer linguistic and social support to families through the activities of the 'Cymraeg for Kids, group, Ti a Fi group and Cylch Meithrin. That children have the right to 8xpect that the adults who care for them should protect them from abuse. The Ti and Fi groups and Cylchoedd Meithrin work together with the statutory services to protect and safeguard children. That continuity of Welsh education is essential for all children attending our groups. To this end, we call for the establishment of a Welsh language school within easy reach of all children regardless of where they live. Prlnclpal performanGe IndlGators The Mudiad uses several indicators to review its financial performance. Most of these include comparison be￿een perfonmance and budgetary expectalion. Each subsidiary and project have a budget and target which are usually reviewed on a quarterly basis by the funder. Whlle all projects should aim to contrlbute an element of income towards tha administrative cost where possible, funders now tend to prefer not lo provide a managetnent fee lo this end. Our various overall targets are listed here: Support. advise and support provisions (nursery and Ti a Fi groups) such as community dwellings to remain open, strengthen theirsustainability and expand services in all aspects of their work (ensuring close liaison with relevant agencies such as Estyn, CIW, County Councils and by providing them with professional advice and guidance). Encourage and promote Welsh-medium childcare and education to meet the uirements of the 'Welsh 2050, strategy through Cymraeg for Kids groups, Ti i groups and Cylchoedd Meithrin establishing new compound groups s in line with Mudiad Meithrin's 'Set up and Succeed, work plan. Identify gaps in Ghildcare provision and opportunities to expand services through the 'Childcare Offerf scheme (30 hours) and open new provisions stimulating the demand for Welsh-medium childcare and education (Ti a Fi and Cylchoedd Meithrin) through data collection and analysis. Respond proactively to consultations and participate in policy processes and language forums locally, regionally and nationally (such as WESPS, Childcare Sufficiency Assessments. Welsh Language Promotion Group elc). Influence civil society debate and research agenda to encourage and promote Welsh-medium childcare and education. Hold promotional and support activities to market and nornalise Welsh- medium childcare and education by working with partners and through a "fun" strategy 8.g. Pyjama Party, Gwyl Dewi and Doti (nursery festival), 'Dau Gi Bach, events, attending local and national showslevents. Offer CPD (Continuing Professional Development) through the'Academi' project to the Mudiad Meithrin community (on areas relevant to the life of the Cylch Meithrin in its full br08dness) piloting 2 or 3 open courses for partners.

Mudiad Meithrin Cyfyngedig For Ihe year ending 31 March 2024 Work with partners at the National Centre for Leaming Welsh to identify opportunities to deliver a Welsh for the Family, course, to run a Language Diagnostic Tool scheme for the early years. workforce, to promote a 'Welsh Work, course and to run an innovative 'Clwb Cwtsh, scheme. Provide advi￿ and guidanc8 to the sector on Foundation Phase issues and all aspects relating to ensuring good management, sound governance and quality provision (through robust management plans and the 'Safonau Serennog, scheme) in the groups. Publlc benefit Mudiad Meithrin is a registered charity. with its charitable objects set out within the Charities Act 2006 rules. to support and help the care, education and development of children under five through the medium of Welsh in Cylchoedd Meithrin, Ti a Fi groups, compound groups and nurserias. Mudiad Meithrin provides public benefit by means of flnanclal help and pastoral support to its members. Most Cylchoedd Meithrin are charities themselves. Cylchoedd Meithrin are open to any child throughout Wales. without social. physical, or intellectual restriction. Group fees are kept at an appropriate level to ensure Ihat they are within financial reach of every parent and the level set is determined by each group. In a number of counties. a fee subsidy is available (through schemes such as Flying Slart or education schemes for children aged 3 and over and, increasingly, the Childcare Offer). Groups pay a f88 to register with Mudiad M8ithrin, and consequently can be represented on the Board via a system of regional representation, and also al Mudiad Meithrin's Annual Meeting Ally yiuup ITldy become a member of Mudlad Meithrin as long as It agrees with the tarms of membership. Rosorves PollGy Mudiad Meithrin (the charlty) strlves to keep between three months, worth of running costs but no more than six months, worth of running costs in reserve In unrestricted funds. not tied up in buildings assets or designated for a special purpose. At this level, the Trustees believe that the charity can continue in existence for a short period, should there be a reduction in incorne. Invgstmenl Pollcy Trustees, investment policy is directed by the Memorandum and Articles. They have been invested in a mix of govemment stock. shares and other investrnents so as to satisfy the requirement to generate income. Income of 9.37Q/o was achieved. (2023 loss: 4.14'/0).

Mudiad Meithrin Cyfyngedig For the year ending 31 March 2024 Employment pollcy The charity is an equal opportunity employer and has detailed policies to reflect this in the company handbook which lays down standards expected for staff and volunteers. There is a policy for appraisal and performance managernent which is carried out (formally) once a year and informally every six months. There is a Staff Forum Group to represent and give members a voice in each department and region. The charity constantly endeavours to reach the highest standards across the charity in the way in which individuals deal with each other. Every member of staff is encouraged to develop their potential and talents, to ensure that the charity benefits from the most effeclive work. This includes an appraisal system, opportunities for up-skilling and attending training, Continuing Professional Development provision and a p8rfomianc8 management regime. Addilionally, with the setup of a new home for all Mudiad Meithrin upskilling, training and Continuing Professional Development matters, i.e. 'Academi', a range of continuing Professional Developmenl and training opportunities are available provincially. nationally and online to all. Subsidiarles The accounts in tha report represenl the consolidated result of the charity and its subsidiary, Meithrinfeydd Cymru C￿. The main aim and objeclives of this subsidiary are as follows: Meithrinfaydd Cymru Cyf (MCC) - to manage the charity's day nurseries and Cylchoedd Meithrin which are members of MCC. The company donates any profit to the charity via gift aid.

Mudiad Meithrin Cyfyngedig For the year ending 31 March 2024 Performance for the year It would be easy to look back at the past year and describe it as another challenging year from the cost of living crisis and cuts in public budgets and it is true that the original strategy and aim for the year was to continue to support our members (the Cylchoedd Meithrin, Ti a Fi groups and day nurseries), and to continue to adapt ways of working to reduce the risk of closure. Yet this year, in spite of everylhing, this has been a year of incredible achievement, of continuing to push the boundaries of our work, of redefining our core mission and ensuring that we as an organisation learn the lessons of 'Black Lives Matter, and changes to the landscape of Additional Leaming Needs. There have been several opportunities to work with new and existing partners: 'Portal', the National Centre for Leaming Welsh, Rhyl City Strategy, 'Travelling Ahead, (collaboraling with Gypsies, Roma and Travellers), Adult Education Wales, TSANA, partners at 'CWLWM', 'Lily Translates,, Cwmni laith Cyf, Bengo M8dia and Nia Parry, DARPL. to name just a few. Outputs varied and included: experimental grant applications in response to the requirements of the new curriculum. developing advice for our members,. commissioning more new leaming resources such as'cymru Ni. (stories about a range of black Welsh people), Nodau Natur 2, a third series of new bilingual podcasts on the Curriculum, a new saries of Dewin and Doti books, a Dewin and Doti cartoon, a series of Croesi'r Bont books for members. An application to the National Lottery for funding to appoint three members of staff to create a Dewin and Doti YouTube Channel was also successful and the project has been underway since January this year. A Million Wèlsh Speakèr8: Wèlsh for All As noted in our constitution, what makes Mudiad Meilhrin different and unique is that we are passionate about providing and facilitsting quality childcare and early education in Welsh - this is our proper work and motivation. In Ihe more than half a century since 1971. Mudiad Meithrin has been influencing. striving and acling in practice to realise its core principles and ensure that the young children of Wales can become confident Welsh speakers. We believe that the Welsh language belongs to everyone and is a medium for uniting our diverse nation. We rnust therefore work harder to ensure that all children have access to a Cylch Meithrin experience and Welsh language education as unintended and practical barri8rs continue to face people in some communities. The cost of living crisis highlighted the vulnerability of a number of different services and that childcare provision is no exception. It also highlighted what ￿allY matters to us. With this. there is an even greater challenge facing the provision of Welsh-medium services in a convenient, easy and accessible way to people in the various communities of Wales. During the year, Mudiad Meithrin.. Continued the work of supporting Cylchoedd Meithrin and day nurseries to interpr8t and implement various regulations dealing with childcare from day to day. Continued with the establishment of new Tl a Fi groups and Cylchoedd Meithrin in various communities through an innovative 'Set up and Succeed, programme to ensure Welsh-medium provision in more communities while advocating for an increase in the financial investment required Advised Ti a Fi Groups in order to attract families to a key community service and offer a supportive Welsh atmosphere with grant support Invested in online provision in the early years with different programmes and schemes such as 'Cymraeg for Kids,, and 'Clwb Cwtsh, Secured funding to appoint staff to establish a new Dewin and Doti Channel on YouTube to ensure that Welsh language provision and content reaches homes where no Welsh is heard.

Mudiad Meithrin Cyfyngedig For the year ending 31 March 2024 Continued to create and revise online resources and provide remote support for Cylchoedd Meithrin through the Croesi'r Bont immersion scheme to ensure that the scheme continues to be implemented effectively. Worked with various p8rtners in the Welsh language partners promotion group to increase Welsh-mediurn provision on all media Reviewed our Diversity and Equality stralegy and published the results in order to review outcomes and aims to ensure that our work raaches a wide cross-section of children and families and drafted a new strategy for a new period Launched the AwDura scheme and published at least two books for Groups written by new authors from Black. Asian or ethnic minority communities. Took adion - through provision of training, policy audit and positive action to be more than an organisation that is inclusive but an organisation that implements anti-racism principles to ensure that the aim of offering Ihe Welsh language to everyone from all backgrounds is rooted in our practice Invested in a wider range of learning and play resources that celebrate Ihe diversity of children in our care and their families (posters, app. books, videos, Nodau Natur 2, 'Academi' training and hands-on resources) Worked with the National Centre for Learning Welsh on a 'Welsh at Home, programme to ensure that formal and informal Welsh language learning opportunities are available lo the families of the children In our care Continued to work with the National Centre for Learning Welsh to intensify provision of 'Work Welsh,, i.e. the 'Camau' scheme for the early years, workforce and sought opportunities to intensify this work with the advent of 'Camau +, Maintained 'Clwb Cwtsh, provision in the community to attract new learners to the Welsh language as well as offering some virtual sessions and created new support resources called 'Clwb Cwtsh 2, and recorded sessions Continued the Mudiad Meithrin apprenticeship scheme to promote careers working in the Welsh early years sector other than Cylchoedd Melthrln or nurseries by offering posts to Black, Asian and ethnic minority individuals Set up a Forum for non-welsh speaking parents It all comes down to money: ensurlng the flnancSal reslllence of Cylchoedd Meithrin and nurseries We know that facing financial challenges is an integral part of tha historical experience of a number of Cylchoedd Meithrin with continued pressure on fundraislng efforts by committees and supporters. The establishment of the Childcare Offer (30 hours) has brought stability to the financial position of several settings although, there were very few specific grants available to the childcare sector (unlike various other seclors) particularfy to cover slaff salaries, which is the main expendilure. Mudiad Meithrin allocated emergency grants to settings unable to draw on any support frorn any alternative source and also allocated grants to set UP and re-establish Ti a Fi Groups. Over the period Mudiad Meithrin: Continued to distribute grants from the emergency grant fund worth £154k during 2023124 Continued to lobby the Welsh Govemment to establish a grant fund that would benefit the childcare sector which led to the establishment of several varied grant schemes Shared detsils of charitable grant sources with Cylchoedd Meithrin while also providing advice and training on grant application processes and on how to save expenditure where possible (working with the 'Moondance' charitable fund lo apportion grants directly) Shared fundraising ideas with Cylchoedd Meithrin and nurseries and held annual nation81 fundraising campaigns

Mudiad Meithrin Cyfyngedig For the year ending 31 March 2024 Held a Wills week to raise awareness of the difference a gift in a will can make to our work as a charity, Charged a reduced membership fee at each setting (Cylch Meithrin, nursery. Ti a Fi Group) for the 2023124 membership year of £125 for a Cylch Meithrin. Continued to promote the benefits of constituting the Cylch Meithrin charity as a 'Charitable Incorporated Organisation, (CIO) to reduce financial risk to members of the voluntary management committees of Cylchoedd Meithrin while also enabling Cylchoedd Meithrin to apply for grants that require an incorporated constitution (as in the case of the WCVA'S Third Sector resilience fund) Provided guidance to Cylchoedd Meithrin to recruit robust and effective committees, offering training to equip members of voluntary Management Committees to fulfil their legal responsibililies and to steer the Cylch successfully (recognising the importance and complexity of management in a voluntary organisation). Encouraged Cylchoedd Meithrin to ensure that they have reserves aiming to raise 10 % of annual tumover to hold in reserve Encouraged Cylchoedd Meilhrin to continue to scrutinise expenditure and to consider whether their fees policy was suitable Continued to lobby the Welsh Government lo ensure suitable funding rates for the non-maintained sector as settings deliver various programmes such as 'Flying Start,, early education and the Childcare Offer Provided expert advice on pay and finance issues based on other input through surgerles and through the support of Finance Department staff and Support Officers including specific handbooks Encouraged Cylchoedd Meithrin to use a professional payroll provider or employ a Finance officer ensuring that all staff are on a Pay As You Earn {PAYE) payroll Ensuring quality Childcare and Early Education Th8 expertise of Cylchoedd Meithrin and nurseries is to provide childcare and early education through the medium of Welsh and to adopt the language immersion approach. They are subject to the expectations and regulations of a host of diverse bodies including Care Inspectorate Wales (CIW). Estyn as Welsh Government arm'5 length entities, the Food Standards Agency, the Charity Commission, the Information Commissioner's Office, and various teams within the Local Authority. These expectalions change continually. Mudiad Meithrin analysed and interpreted new regulations on behalf of Cylchoedd Meithrin and nurseries providing a wide range of new resources including policies, risk assessment templates, checklists, letter templates etc, With the publication of changes to the National Minimum standards {NMS) and the adoption of the new Curriculum during this period, Mudiad Meithrin: Shared good practice through videos and case studies Published a series of podcasts on the new Curriculum. Produced advice in the Little Purple Books Continued to interpret and analyse CIW regulations and guidance to support and advise our members Contribuled our ideas to committees and discussion groups within the Welsh Government and Local Authorities about necessary changes to the regulations io

Mudiad Meithrin Cfvngedig For the year ending 31 March 2024 Contributed our ideas to committees and discussion groups within the Welsh Government and Local Authorities about necessary changes to the content of the new Curriculum Provided online training through 'Academi' to thousands of individuals Provided information and training to Cylchoedd Meithrin and nurseries on supporting children and families during the cost of living crisis. Continued to influence landownars and landlords to enable Cylchoedd Meithrin to continue to operate from thelr usual premises and not to increase fees unfairly Encouraged Cylchoedd Meithrin to consider adapting their services e.g. to admit younger or older children. lo offer wrap around carelbreakfast clubllunch clublafter school club and to adapt the Statement of Purpose and inform CIW Repr8S8nted our members and the s8Ctor in a variety of forums on number of policy matters, including Additional Learning Needs, Wales Children's Acl. Walsh Language Bill etc. Support for voluntary management committoos on charitable mattgrs Mora than ever, the importance of the role of volunteers in our society has been highlighted. This did nol come as a surprise to Mudiad Meithrin because of the reliance of our work on volunteers (including our Board of Directors). Cylchoedd Meithrin as key community resources tend to be managed by voluntary management committees who are responsible for various legal aspects from being an employer to being a Responsible Individual or a Registered Person. If it were not for these supportive and enlhusiastic volunteers, Cylchoedd Meithrin would not be able to operate safely and the important link with the community would be lost. We are therefore keen to do all we can to hold our volunteers, hands and accept that the only effective operational model is one that is rooted in Ihe community. Mudiad Meithrin: Continued to invest in a network of local Support Co-ordinators to advise and support voluntary management committees on all aspects of Cylch Meithrln management Carrled out a buslness health check annually to check the Cylch business situation and discuss action to rectify any problems Continued with the arrangement of sending out weekly e-bulletins Ran a range of useful training sessions, thematic surgeries, and webinars through 'Academi' Continual Professional Development provision and by commissioning online resources, holding specialist virtual sessions for Cylchoedd Meithrin and nurseries and publishing a prospectus Encouraged Cylchoedd Meithrin to constitute themselves charitably as Charitable Incorporated Organisation (CIO) by providing guidance and advice from specific officers Provided a Little Purple Book on charitable matters to confirm that Cylchoedd Meithrin comply with the requirements of the Charity Commission Provided a service for the benefit of Cylchoedd Meithrin to inform them if they have not provided all the necessary information to the Charity Commission in a timely manner Continued to ￿lebrate and share good practice amongst volunteers through social media. sharing case studies to inspire others and held the Mudiad Awards Ceremony li

Mudiad Meithrin Cyfyngedig For the year ending 31 March 2024 Took part in campaigns such as 'Volunteer Week, and 'Voluntary Management Committee Week,, highlighting the Mudiad Meithrin Awards ceremony which is a practical vehicl8 to thank and recognise the role of volunteers Invosting In our Staff. Apprentlces. and Volunteers at Cylch level We know from experience that there is a need to recognise how valuable and 8nriching it is to work in the early years and to balance that with some of the daily challenges facing the workforce. These challenges include a lack of recognition and respect, a lack of adequate remuneration and a growing workload with the requirements of different programmes and schemes from funders such as Local Authorities and the Welsh Government. At the same time, we know that the people of Wales really do appreciate the work of staff caring for young children during the period. To support the workforce over this transitional period. Mudiad Meithrin: Continued to creale and commission new resources for the benefit of the workforce Provided staff with ernotional support with advice on how to deal with trauma and also how to deal with children who express or show signs of anxiety Continued to influence relevant public bodies to offer grants benefiting Ihe sector e.g. the Childcare Offer, early education and Flying Start. arguing for an improved hourly financial settlement to be able lo pay better wages to childcare workers Promoted opportunities to take up an apprenticeship in childcare with Ihe Mudiad and Gower College Scheme and the schools 'Cam wrth Gam, scheme Continued to offer childcare qualifications to L8vel 3, 4 and 5 in order to ensure a supply of qualified staff for the Welsh-medium childcare workforce Encouraged volunteers to help at Cylchoedd Meithrln If qualified and possessing a suitable DBS check Contributed to work on the Welsh Social Care training frameworks. Continued to celebrate and promote the work of the early years workforce by holding an annual celebration ceremony with various categories Shared good practice among Cylch Meithrin staff by holding County Committees Published an 'AcadeMI' prospectus providing Continuing Professional Development opportunities for the workforce At first glance, this has been a year of maintaining and supporting each other. ensuring that all Cylchoedd Meithrin and all nurseries receive the best possible support. But this has also been a year of expansion and pushing boundaries. We kept up the momentum of opening new Cylchoedd with the 'Set up and Succeed, scheme opening new Cylchoedd Meithrin and continued to offer 'Cymraeg for Kids,, Croesi'r Bont and 'Clwb Cwtsh. services to name just some of our schemes. Ti a Fi Groups led by our team of Travelling Ti a Fi Officers and with volunteer leaders also rebuilt momentum in terms of work. 12

Mudiad Meithrin Cyfyngedig For the year ending 31 March 2024 Statement of Trustees, Responsibilities The Trustees (who are also directors of Mudiad Meithrin for the purpose of company law) are responsible for producing the Annual Report and the financial statement in agreement with the relevant law and United Kingdom Generally Accepted Accounting Practice (Generally Accepted Accounting Principles}. Company law requires direclors to provide financial statements for each financial year giving a true and fair view of the state of the company and its subsidiaries, and the receipts and resources received including the income and expenditure of the charity and of the group for that period. In preparing the financial statements, Trustees are expected to: Select and consistently apply appropriate accounting policies: Observe SORP procedures and principles for charities; Make reasonable and prudent judgements and èstimates; Provide financial statements on a going-concern basis, unless it be judged unsuitable to assume that the company will be continuing in business Note whether appropriate accounting standards have been followed and set out and explain in Ihe annual report any material departure. Trustees are responsible for keeping appropriate accounts disclosing, with a reasonable degree of accuracy and at any given time. the state of the company's and group's financial affairs and enabling them to ensure that the financial ststements comply with Ihe Companies Act 2006. They are also responsible for securing company and group assets and, consequently, for taking reasonable steps to prevent and detect fraud and other irregularity Trust88s are not aware of any additional information of which the auditors should be aware (as defined in Section 418 of the Companies Act 2006) in connection with the charity and its subsidiaries. Trustees have taken steps to ensure that they are aware of any audit information and to ensure that the auditors are aware of any such information. Trustees are responsible for the corporate and accounting information included on the charity's website. UK rules regarding the preparation of infomiation and the distribution of an annual report may vary in comparison with other systems of law, Auditors The company's articles require the annual reappointment of auditors. In accordance with section 485(4) of the Companies Act 2006, a proposal to appoint Bevan Buckland LLP Chartered Accountants and Registered Auditors is to be put before the Annual Meeting. Signed by order of and on behalf of the Board of Truslees. Dr Gwenllian Haf Lansdown Davies Secretary Date." 18 July 2024 13

Mudiad Meithrin Cyfyngedig For the year ending 31 March 2024 Independent Auditors. Report to Members of Mudiad Meithrln Cyf Opinion We have audited the financial statements of Mudiad Meithrin Cyf (the 'charitable par8nt-company') and its subsidiary (the 'group') for the year ending 31 March 2024 which include the Statement of Financial Activities. Income and Expenditure Account of the Charity and the Group, th8 combined Balance Sheel and Charity Balance Sheet, the Group Statement of Cash Flow and notes to Ihe financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is the relevant law and United Kingdom Accounting Standards, including Financial R8POrting Standard 102: The Financial Reporting Stsndard in the UK and Republic of Ireland (Generally Accepted Accounting Practice in the United Kingdom). In our opinion. the financial statements: offer a true and fair view of the situation of the group and charitable parent-company as at 31 March 2024 and of the group and charitable parent-company's incoming resources and use of resources, including the income and expenditure of the group and charitable parent-company for the year ending at that time., have been correctly prepared in accordance with United Kingdom Generally Accepted Accounting Practice: and have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Acl 2011. Ba818 of our oplnlon We have been appolnted auditor under the Companies Act 2006 and section 151 of the Charlties Act 2011 and we report in accordance with those Acts. We conducted our audit in accordance with International Standards on Audit (UK) and relevant law. Our responsibilities under those standards are further described in the section of our report on auditor's responsibilities for audit of the financial statements. We are independent of the group and charitable parent-company in accordance with the ethical requirements applicable to our audit of the financial statements in the UK, including the Ethical Standard of the Financial Reporting Council, and we have fulfilled our other ethical responsibilities in accordance with those requirements. We believe that the audit evidence we have secured is adequate and appropriate to provide a basis for our opinion. Conclusions relating to going concern In examining the financial statements, we have concluded that the truslees, use of a going concern basis of accounting in preparing the financial statements was appropriate. Based on the work we have performed. we have not idenlified any material uncertainties relating to events or conditions that, individually or laken together, could cast significant doubt on the company's ability to continue as going concern for a period of at least twelve months from that time. The financial statements are authorised for publication. Our responsibilities and those of the Trustees in relation to going concern are described in the relevant sections of this report. Other information The trustees are responsible for other information, Other information is the information contained in the Trustees, Annual Report on pages 2 to 12, except for the financial statements and our auditorfs report thereon. 14

Mudiad Meithrin Cyfyngedig For the year ending 31 March 2024 Our opinion on the financial slatements does nol include the other information and. other than to the extent specifically stated otherwise in our report, we do not express any conclusion as to assuran￿ regarding this. In connection with our audit of the financial statements, it is our responsibility to read the other information and, in so doing, to consider whelher the other information contains a material discrepancy from the financial statements or our knowledge gained in the audit or contains another apparent material misstatement. If we see such material inconsistencies or p8rceived material misstatements, we are required to decide whether there is a material misstatement in the financial statements or a material misstatement of the other information. If we conclude, based on the work we hava performed, that there is a material misstslement of this other infomation, we are required to report that fact. We have nothing to report in this regard. Oplnion on other matters prescrlbed by the Companles Act 2006 In our view, based on the work undertaken during the audit: the information set out in the Trustees, Annual Report for the financial year for which the financial statements are prepared is consistent with the financial statements. the Trustees, Annual Report has been prepared In accordance with relevant legal requirements. Matter on whlch we are rgquir•d to report under the Companies Act 2006 In light of the knowledge and understandlng of the group and charitable parent- company and their environment gained during the audit. we have not identified any material misstaternents in the Trustees, Annual Report. Matters on whlch wo are requir•d to report by exception We have nothinq to report in respect of the following matters where the Companies Act 2006 and Charities Act 2011 require us to report to you if, in our oplnlon, the followlng has happened: adequate accounting records have not been kept by the charitable parent-company or retums adequate for our audit have not been received from branches nol visited by us. or the financial statements of the charitable parent-company are not in agreement with the accounting records and returns; or certain disclosures regarding trustees, remuneration specified by law are not made: or we have not received all the information and explanations we require for our audil. Trustees, responsibilities for the flnanclal statements As explained more fully in the Statement of Trustees, Responsibilities, on page 12, the trustees (who also act as directors of the charitable company for company law purposes) are responsible for the preparation of the financial stalements 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 them to prepare financial stalements that are free from material misstatement, whether due to fraud or error. In preparing the financial stalements, the trustees are responsible for assessing the ability of tha group and charitable parent-company to continue as a going concem, disclosing, as applicable, issues relating to going con￿rn and using the going concern basis of accounting unless the trustees either intend to dissolve the group or charitable parent-company or to cease operations, or have no realistic alternative but to do so. 15

Mudiad Meithrin Cytyngedig For the year ending 31 March 2024 Auditor's responsibllities for audlt of the financial statements Our objectives are to obtain reasonable assurance that the financial statemenls in their entirety do not contain material misstatements, whether by fraud or error, and lo produce audit assurances that include our opinions. Reasonable assurance is a high lav81 of assurance but is not a guarantee that an audit conducted in accordance with the International Standards on Audit (UK) will always detect a misstatement when it axists. Misstatements can arise from fraud or error and are considered material if. individually or taken together. they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are cases of non-compliance wilh laws and regulations, We design procedures in accordance with our responsibilities, outlined above, to detect material misstatements in relation to irregularities, including fraud. We detail below to what extent our procedures are able to detect irregularity, including fraud. The extent to whlch tt18 consldered the audlt can detect irregularitles, including fraud We idenlify and assass thè risks of mat8rial misstatement of the Financial Statements, whether due to fraud or error, and then d8sign and perform audit procedures that are responsive to those risks, including gathering audit evidence that is sufficient and appropriate to provide a basis for our opinion. In planning the audit, we dlscussed our audlt independence, complying with the Revised Ethical Standard 2019, with members of the engagement team, and also monitored our independence on an ongoing basis throughout the process. Identification and assessment of potential risks associated with irregularities. In identifying and addressing the risks of material misstatement in relation to irregularltles, Includlng fraud and non-compllance wlth laws and r8gulatlons, our procedures included the following: questioning managers, including the collection and review of supporting documentation, in relation to the company's policies and procedures with respect to: idenlification, evaluation, and compliance with laws and regulations, and whether they were aware of any instances of non-compliance., detection of and response to the risks of fraud, and whether they had knowledge of any actual, suspected, or alleged fraud,. internal controls established to mitigate risks associated with fraud or non-compliance with laws and regulations., discussion amongst the engagement team of how and where fraud may occur in the Financial Statements, and any possible indicators of fraud. Through this discussion, potential for fraud was identified in the following areas- Revenue recognition gaining an underslanding of the legal and regulatory frameworks within which the company operates, focusing on those laws and regulations that had a direct impact on the Financial Statements or had a fundamental impact on the Group's operations. The key laws and regulations we considered in this context included the UK Companies Act and relevant tax legislation. 16

Mudiad Meithrin Cyfyngedig For the year 8nding 31 March 2024 Audit response to idontified risks In addition to the above. our procedures to respond to identified risks included the following.. reviewing disclosures and tests of financial statements into supporting documents to assess compliance with relevant laws and regulations. questioning managers about actual and potential litigalion and claims; performing analytical procedures to identify any unusual or unexpecled relationships that may indicate risks of material misstatement due to fraud; reading the minutes of meetings of those responsible for govemance and reviewing correspondence with HM Revenue and Cusloms., and in addressing the risk of fraud through managers disregarding controls, testing the appropriateness of journal records and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of potential bias; and evaluating the business logic of any significant transactions that are unusual or outside the normal course of business. We also communicat8d relevant identified laws and régulations and potentlal fraud risks to all members of the engagement team and remained alert lo any slgns of fraud or non-compliance with lavrfs and regulatlons throughout the audit, A further description of our responsibllltles for the audit of the financial statements is available on the Financial Reporting Council website at: www.frc.or .uklauditorsr8S onslbllities, This description forms part of our auditors. report. To whom we report This repui I will b¥ prebented to memb8rs and trustees ol the charitable company only, as a body, in accordance with Chapter 3 of Part 16 of the Companion Act 2006 and seclion 154 of the Charities Act 2011. Our audit work was carried out so that we could make a statement to the members and trustees of the charitable company as to those matters that we are required to state in an auditor's report, and not for any other purpose. To the full extent permitted by law, we do not accept or assume responsibility for anyone other Ihan the charitable company and its members and trustees as a body, for our audit work, for this report, or for the views we have formed. Henry Lloyd Davies (Senior Statutory Auditor) for and behalf of Bevan Buckland LLP Statutory Auditor, Chartered Accountants Swansea Date 311712024 17

Mudiad Meithrin Cyfyngedig For the year ending 31 March 2024 Consolidated Statement of Financial Activities for the ear ondin 31 March 2024 Unrestricted Restrlcted Endowment Funds Funds Fund 2024 2023 £'ooo £'ooo £'ooo £'ooo £'ooo Income and endowments: Gifts and bequests Charitable activities other Trading Activities Investments Other Total 55 5,761 2,134 10 54 8,014 55 6.540 2.134 10 54 8,793 779 6.523 2,114 60 8,706 779 Expenditure Income Generation Costs Charitable costs other Total 193 7,705 100 7,998 22 717 215 8,422 101 8,738 252 8,151 92 8,495 10 740 (Decrease)Ilncrease on revalualion of investments Net Incomelexpenditur• 75 75 (31) 91 39 130 180 Transfers between funds 50 (50) Fund transferred to the Mudiad Net movement in funds 141 (11) 130 180 Opening funds at 1 April 2023 Closing funds as at 31 March 2024 20 4,244 4,385 111 100 4.355 4.485 4.175 4,355 The ¢on$olldated stat¢m¢nt of finan¢ial activities includes all profit and loss for th• y•ar. All income and expendlture relate to Income frorn continuing activities. 18

Mudiad Meithrin Cfvngedig For the year ending 31 March 2024 Balance Shoets Grou 2024 £'ooo Com 2024 £'ooo 2023 £'ooo 2023 £'ooo Fixed Assets Tangible Fixod Assets Investments - Long Term 14 15 1,592 845 2,245 772 3,017 1.581 2,243 772 3,015 Current Assets Stock Debtors Investments - short term Banck and cash 16 17 15 823 356 1,673 1,129 3,165 954 1.673 2.028 2,860 2,596 (1,522) (1,198) (1,348} 3.317 Creditors: due within one year Net Current Assets 18 {1,269) 2.048 1,967 Net Assets 4,355 4,263 Represented by: Unrestricted funds.. General fund Restricted funds Charlty's total funds 4,385 100 4,485 4.244 111 4,355 4.293 100 4.393 4.152 111 19 The trustees have prepared group accounts in accordance with section 398 of the Companies Act 2006 The notes on pages 21 to 38 form an integral part of these financial statements. The accounts were approved by the Board of Directors on 18 July 2024 and signed on their behalf by.. Catrin Edwards Director Gwenllian Haf Lansdown Davies Secretary 19

Mudiad Meithrin Cyfyngedig For the year ending 31 March 2024 Cash Flow Statemont Note 2024 2023 rooo £'ooo Cash flow from operational activltles Net cash provided by operating activities Cash flow from Investment activities Income from sale of fixed assets Purchase of fixed assets Income from sale of investments Purchase of investments Net cash provided by investment activitlé8 23 167 500 750 (33) (1,673) (956) Cash flow from fiscal activities Repayment of loans Inflow from new loans Endowment receipts Net cash provided by fiscal actlvltl88 Change In cash and cash equivalents in the reporting period Cash and cash equlvalents at the beginning of the reporting period (789) 500 24 2,028 1,528 Cash and cash equlvalents at the end of the reporting period 1,239 2,028 20

Mudiad Meithrin Cyfyngedig For Ihe year ending 31 March 2024 Notes to the Accounts for the 1. General Information ear endin 31 March 2024 The company is a charitable company and a private company limited by guarantee and without share capital incorporated in England and Wales. Registered office address is: The Integrated Centre Boulevard St Brièuc Aberystwyth Ceredigion SY23 1PD Wales These financial statements were authorised for publication by the Board on 18 July 2024 2. Accountlng Pollcles The cuThency used on a day-to-day basis, and therefore underlying the accounts, is the Pound (Sterling). The main accounting policies adopted, decisions and main sources of uncertainty in preparing the financial statements are as follows: Basis of Accounting The financial reports have been prepared on the basis of hlstorical cost accountlng, except for investments which are included 8t market value. They follow the recommendations included in "Accounting and Reporting by Charities.. Statement of Recommended Practice" published in January 2019, and FRS102 published in January 2019. which relate to British Accounting Standards and the Companias Act 2006. Reconciliation with previously generally accepted accounting practice In preparing the accounts. the trustees have considered in applying the accounting policies required by FRS 102 and the Charities SORP that relative items did not need to be restated. Golng Concern The accounts have been prepared on a going concem basis The senior management team and trustees are happy the charity will remain active into the future. The sources of grant income have been confirmed for the coming year and we are confident of the financial position. The charity's funds and the money in the bank are very high when compared to the liabilities. A d8tailed budget has been approved for the coming year and the financial situation looks strong. iv. Group financial statements The charity and the subsidiaries, accounts have been consolidated line by line. The charity has avai18d itself of the need to pr8pare a profit and loss account itself as permitted by Section 403 of the Companies Act 2006 and paragraph 397 of the SORP. 21

Mudiad Meithrin Cyfyngedig For the year ending 31 March 2024 Notes to the Accounts for the ear endin 31 March 2024 Income Income is recognised by the charity when the right to receive the money is provided, and any performance conditions attached to the item(s) of income will have been met, the income is likely to have been received and the amount can be reliably measured. Income from government and other grants, whether'capital, grants or'revenue, grants, may be recognised by the charity when the right to receive the funds is provided. and any perf0mlan￿ conditions attached lo the grants will be satisfied, the income is likely to be received and the amount may be reliably measured and not deferred. For bequests. the right to take them is taken as the earlier of the date of either; when the charity is aware that probate has been granted. the estate has been completed and notice has been made by the executor(s) to the trustees that a distribution will be made, or when a distribution from the estste is received. Interest receivable Interest on funds held is included when recelved and the amount can be rellably measured by the charity, this is usually on notice of the interest paid or payable by the Bank. General funds General funds consisl of gifts and income received without special purpose and therefore avallable as general fund. No external conditions are imposed on general funds. Capital projact funds Following the legislation of FRS 102 It was declded to transfer the capltal pr()leot fund from restricted to unrestricted funds. This was refle￿ed in the restated year of 2016, as It should have been adopted when FRS 102 was first followed on 31 March 2016. This is a policy change as there are now no conditions and no repayment enforcement on Ihe capital funding Expenditure and non-recoverable VAT Costs and expenses have been acknowledged in the period when due. Costs include VAT. since the charity is not registered and therefore cannot claim it back. Costs have been attributed to funds on a direct-cost basis. Where it is nol possible to distribute on this basis. l.e. Mudiad maintenance costs. the costs are apportioned to charitable activities on the fairest basis. Govemance costs represent the cost of administering the charity and meeting constitutional and statutory requirements. Fund-raising costs represent the cost of promoting the Mudiad and the sponsorship department. 22

Mudiad Meithrin Cyfyngedig For the year ending 31 March 2024 Notes to the Accounts for th• aar andln 31 March 2024 Allocation of maintenance costs Maintenance costs are those functions th8t support the work of the charity but do not undertake charitable activities directly. Maintenance costs include office, finance. personnel, payroll and governance costs supporting the charity. These costs have been allocated between fundraising costs and expenditure on charitsble activities. The bases on which maintenance costs have been allocated are included in the notes. Operational Lease Lease payments where all risks and rewards ancillary to ownershlp are retained by the lessors are treated as an operating lease. These payments, including rent posts, are allowed to be recognized when payments fall due. Tangible fixed assets Tangible fixed assets are declared in the balance sheel at cost price less accrued depreciation. Assets worth less than £1 ,000 are not Included as fixed assets. Depreciation is accounted for so as to wrile off the cost, less residual value, of fixed assets over an estimated period of their useful life at the following rates: Office fumiture and equipment 3-10 years Freehold buildings and a lease are calculated using fair value and therefore not depreciated. Deblors Commercial and other debtors are recognised as the sum owing following settlement of any commercial discount offered. Advance payments are valued at the amount pre-paid clear of any commercial discounts due. xiv. Cash and cash equivalent Cash and cash equivalent includes cash in hand. Commercial creditors Commercial creditors are liabilities to pay for goods or services procured from suppliers by the business through the usual arrangements. xvi. Investments Investments have been acknowledged at their market value on the balance sheet date. The investments have been re-valued and any gain or loss in their value has been acknowledged in the Statement of Financial Activities. xvii. Branches The accounts do not include the results of any County Committee or Cylch Meithrin, since they are not under the charity's control. 23

Mudiad Meithrin Cyfyngedig For the year endlng 31 March 2024 Notes to the Accounts for the ear endin 31 March 2024 xviii.Taxes There is no provision for taxes in the Accounts since the Mudiad has registered cha￿table status and correspondence with Revenue and Customs indicales that net income is excluded. xviii. Stock Stock is included at the lowest of net realizable cost or value xx. Pension costs The charity operates two pension schemes for eligible staff. Two of the Mudiad's staff belong to the Teacher8, Pension Scheme (during 2023-24 this has fallen to 1 member of staffj, which is a statutory. contributory, dafined-benefil, unfunded. national scheme. New staff are not able to join the scheme. It is administered by the Teachers, Pension Agency, an executive agency of the Department of Education and Employment. Pension costs have been assessed by the Government Actuary, The Charity contributed 23.680/0 (2023:23.68 % ) of pensionable pay to the scheme for the year ending 31 March 2024 i.e. £16.403 (2023: £18,392). The cost has been recognised in the financial statament when due. The Mudiad Meithrin pension policy is a d8fin8d contributlon p8nslon scheme. The scheme is independently operated. The assets of this Scheme are held separately from the charlty's assets. The assets have been invested by an insurance company. The cost has b8en recognised in the financial statements when due. The cost for the year was £287,075 (2023: £380.207) from the employer and £145.677 sacrificed through salary (2023: £135,105.46) representing 30/0 or 6 % of pensionable wages. xxi. FRS 102 and previous period adjustment Following the adoption of FRS 102 on 31 March 2016, it was decided to revalue Mudiad Meilhrin buildings using fair value, a building was also transferred from freehold assets to investments (see nole 16), and a capltal project fund was transferred from reslricted funds to unreslricted funds (see note 20). These were not made in the accounts for 31 March 2016 but following professional advice, it was decided to apply this accounting policy and it was implemented by adjustment to the previous period ('prlor period adjustment,). 2. Donations and Bequests Unrestrlctod Restricted Endowment funds funds fund 2024 2023 £'ooo £'ooo £'ooo £'ooo £'ooo Individuals and Institutions Bequest 17 17 38 55 38 55 24

Mudiad Meithrin Cyfyngedig For the year ending 31 March 2024 Notes to the Accounts for the ear endin 31 March 2024 3. Income from Charitable Actlvltles Unrestrlctod RestrlGted funds funds 2024 2023 £'ooo £'ooo £'ooo £'ooo Core grants Welsh in Education Unit Other grants Welsh Governm Cymraeg for Kids National Centre for Learning Welsh Cwlwm Projecl Foundation Phase Development Officer CWLWM Curriculum Curriculum Implementation Lottery - Dewin and Doti Community Channel County ProJgct8 Newport City Council Blaenau Gwent Council - Brynlthel Vale of Glamorgan Council/Committe8 Gwynedd Council and Llanllyfni Anglesey Council I Committee and Medra Monmouthshire County Council Powys County Councillcommittee Pembrokeshire County Council 2,929 2,929 3.050 730 730 180 1,612 730 305 1,219 60 1,612 60 71 71 48 10 10 10 70 70 79 20 31 57 24 44 24 18 18 14 Ceredigion County Council Ffrlndiau Bach yr Eos Cardigan and Camau Bach Swansea Clty Council - Development Wrexham Borough Councillcommittee Denbighshire County Council Flintshire County Councillcommittee Carmarthenshire County Council Conwy County Councillcommittee RCT Council - Gartholwg RCT Council - Croesi'r Bont Caerphilly CBC Cardiff County Council Torfaen Council 232 232 214 23 14 27 23 14 27 21 14 10 10 45 24 Local Authorltles, Referral Scheme Ceredigion County Council Monmouthshire County Council Anglesey County Council Other Ceredigion Other 129 10 129 124 10 12 179 179 376 5,761 779 6,540 6.523 25

Mudiad Meithrin Cyfyngedig For the y8ar ending 31 March 2024 Notes to the Accounts for the ear endin 31 March 2024 4. Othèr Trading Actlvities Unrestrlcted Restricted Funds Funds £'ooo £'ooo 2,055 Endowmant Fund 2024 2023 £'ooo £'ooo 2,055 £'ooo 2,035 Sales Cylch Membership and Insurance Other Commercial Income 54 54 52 25 25 27 2,134 2,134 2,114 5. Investment Interest and Income Unrestricted Restricted Funds Funds £'ooo £'ooo 10 10 Endowment Fund 2024 2023 £'ooo £'ooo 10 10 £'ooo Bank interest 6. Other Income Unrestricted Restricted Endowment Funds Funds Fund £'ooo £'ooo £'ooo £'ooo 54 54 54 2024 2023 £'ooo 60 60 Miscellaneous Income 26

Mudiad Meilhrin Cyfyngedig For the year endlng 31 March 2024 Notes to the Accounts for the èar endin 31 March 2024 7. Incom• from Subsldlary and Nurseries The results of the combined accounts include the charity's subsidiary, as set out in note 16. Proceeds annually are donated lo Mudiad Meithrin. A summary of the subsidiary's result is shown below. Audited accounts are registered with Companies House. The subsidiary's results are aggregated on a line-by-line basis. The purpose of the subsidiary is: Meithrinfeydd Cymru - running the charity's Central Groups and Day Nurserie8. Meithrinfeydd Cymru Income Cost of Sales Gross (loss)Iprofil Operating costs Other operating income Net ProfiV(Loss) before Gift Aid 2,269,377 158 101 2.111,276 (2,116,054) Gift Aid Net ProfiV(Loss) after Gift Aid Balanco Sheet Total Assets Total Liabilities 210,671 118987 91,684 8. Income Generation Costs Unrestrlcted Restricted Funds Funds £'ooo £'ooo 2024 2023 £'ooo £'ooo Direct income generation cost 119 20 q39 142 Marketing campaigns 74 76 215 110 193 22 252 27

Mudiad Meithrin Cyfyngedig For the year ending 31 March 2024 Notes to the Accounts for the ear endin 31 March 2024 9. Broakdown of other charitable costs Unrestrlcted Restricted Funds Funds £'ooo £'ooo £'ooo £'ooo 174 59 233 467 110 86 146 110 251 552 7.043 6,132 51 64 243 211 292 224 333 381 83 <64) 82 717 8,422 8,151 2024 2023 Mudiad Meithrin Cyf project costs Training Scheme project costs Referral Scheme project costs Grants allocated Employment costs Staffing costs Travel costs Bulldings costs Office costs Insurance Depreciation on fixed assets 18 110 6,491 48 228 282 323 88 (64) 7,705 68 15 10 10 10. Breakdown of Govornanc• Costs Unrestrlcted Rostrlctod Funds Funds £'ooo £'ooo £'ooo £'ooo 18 18 17 43 43 54 25 25 10 14 15 100 101 2024 2023 Auditors, costs Legal and other professional costs Bad debts Bank interest 92 28

Mudiad Meithrin Cyfyngedig For the year ending 31 March 2024 Notes to the Accounts for the ear endin 31 March 2024 11. Cost by charitable activity Direct Costs Malntenan ce Costs Income generatlon Cost8 Depreclatlon Govern ance 2024 2023 £'ooo £'ooo £'ooo £'ooo £'ooo £'ooo £'ooo Training Early Years Services Early Years Development Inclusion 1,366 (11) 150 10 1,515 1,310 2,656 173 139 38 3,009 2,746 3,089 (55) 779 49 52 3.914 4,127 285 7,396 {1) (64) 14 1,116 300 312 101 8,738 8,495 189 11a. Breakdown of maintenance Cost8 The charity initially reports the costs of its support functions. It then identifies Ihose costs relating to the governan￿ function, After identifying its governance costs, the remaining hosting costs along with the governance costs are apportioned between the key charitable activities. The table below shovrfs the basis for apportionment. 2024 £'OOO Basis of allocatlon 535 Based on slaff time and numbers 33 Staff numbers 284Staff numbers 243 Staff numbers 21 Staff numbers 1,116 Salary and travel costs Staffing costs Office costs Buildings costs Insurance 29

Mudiad Meithrin Cyfyngedig For the year ending 31 March 2024 Notes to tho Accounts for the ear endin 31 March 2024 12. Staffing Costs 2024 2023 £'ooo £'ooo 6.304 5,013 453 342 287 393 7,044 5,748 243 101 7,287 5,849 Salaries Employer's National Insurance Pension Travel and subsistence One member of staff earns between £80,000 - £90,000 (excluding Employer's National Insurance and pension contributions 13. Staff Numbers 2024 2024 2023 2023 Average Average Training and quality Early years services Inclusion Early years development 35 110 30 87 29 109 22 83 167 313 129 247 150 291 114 221 Trustees usually receive no form or payment or remuneration and are not provided with any pension. In 2024 one trustee received a payment of £335 and another trustee a payment of £486.40 for specific pieces of work. No trustees and volunteers received travel costs during the year (2023: £0) 30

Mudiad Meithrin c￿Yngedig For the year ending 31 March 2024 Notes to the Accounts for the ear endin 31 March 2024 14a. TangSble Fixed Assets - Group Grou Office Froehold Leasehold Fumiture Motor Buildings Buildings and vehlclos Equlpment £'ooo Totsl £'ooo £'ooo £'ooo £'ooo Cost As at 1 April 2023 Additions Revaluation Sales Redistribution 729 6,114 346 33 7,189 33 (729) (434) (66) (1,229) As at 31 March 2024 5,680 313 5,993 Revaluatlon As at 1 April 2023 Revaluation for the year Disposal on Revaluation Sales Redistribution 329 4,314 301 36 4,944 36 (329) (184) (66) (579> As at 31 March 2024 271 Net book value nat As at 31 March 2024 42 As at 31 March 2023 400 45 31

Mudiad Meithrin Cyfyngedig For the year ending 31 March 2024 Notes to the Account5 for the ear endin 31 March 2024 14b. Tangible Flxed Assèts - Company Com an Office Freehold Leasehold Furnlturo Motor Buildings Buildings and vehicles Equipment £'ooo Totsi £'ooo £'ooo £'ooo £'ooo Cost As at 1 April 2023 Additions Revaluation Sales Redistribution 729 6,114 332 21 7,175 21 (729) (434) (66) (1.229) As at 31 March 2024 5,680 287 5,967 Revaluation As at 1 April 2023 Revaluation for the year Dlsposal on Revalualion Sales ,Redistribulion As at 31 March 2024 329 4,314 289 33 4,932 33 (329) (184) {66) {579) 256 Net book value net As at 31 March 2024 31 1,581 As at 31 March 2023 400 1,800 43 32

Mudiad Meithrin Cyfyngedig For the year ending 31 March 2024 Notes to the Accounts for the ear endin 31 March 2024 14c. Tanglble Flxed Assets - Additional inforniation The cost or value at 31 March 2024 is represented by: Asset Class Freehold Buildings Leasehold Bulldings Total £'ooo £'ooo £'ooo Value before 01.04.2018 729 5,953 (4,183) 6,682 {4,452) Revaluation before 01.04.2018 (269) Revaluation during 2018.19 Revaluation during 2019.20 Redistribution during 2020.21 161 161 Revaluation during 2020.21 Revaluation during 2021.22 Revaluation during 2022.23 Revaluation during 2023.24 (131) {131) {60) (60) 100 100 Sale of Offices 2023.24 (400) (350) (750) As at 31 March 2024 1,550 1,550 Freehold buildings were revaluod on 31.03.2021. Revaluation was carried out by an independent auctioneer. During the 2023.24 financial year the freehold Cardiff office building was sold as was the leasehold Wrexham office building. Other buildings will be revalued during 2024.25 33

Mudiad Meithrin Cfvngedig For the year ending 31 March 2024 Notes to the Accounts for the ear endin 31 March 2024 15a. Investments - long term Grou 2024 Com 2024 2023 2023 Investrnent in subsidiary Other investments 844.755 844,755 772,396 844.755 772,396 772,396 844.756 772,397 Investments in subsidiaries." As at 31 March 2024, the charity held 1000/0 of the shares and control of the following companies: Country of Incorporation England and Wales Typo of shar08 Nature of business Meithrinfeydd Cymru Cyf Ordinary shares Nurseries Other investments: Stocks and Shares Markel value 1 April 2023 Dividends and interest received Investment management costs New investment during year 772.396 1.840 (4,812) 86,106 Investment dlsposed during year (71.364) Increase l (Decrease) in value of investments 60,589 A8 at 31 March 2024 15b. I nvestments - short terni Market value 1 April 2023 Investments added during year 1,665,010 Investments removed during year Interest received Investment management costs As at 31 March 2024 8,077 556 1,672,531 34

Mudiad Meithrin Cyfyngedig For the year endlng 31 March 2024 Notes to the Accounts for the ear ondin 31 March 2024 16. Stock Grou 2024 £'ooo an 2023 £'ooo 2024 £'ooo 2023 £'ooo Goods for sale 17. Debtors Grou 2024 £'ooo Com 2024 2023 £'ooo £'ooo 2023 £'ooo Within one year: Commercial debtors Provision for bad debts Sums due from subsidiaries Advance payments Other debtors 198 {24) 170 (25) 146 123 {1) 171 53 608 954 93 131 398 57 621 823 88 119 356 18. Credltorn - sums duo wlthln one yoar Grou 2024 £'ooo 55 Com 2024 2023 £'ooo £'ooo 111 2023 £'ooo 117 Commercial debtors Sums due to subsidiaries Other creditors Accruals and deferred income SAS creditors Tax and National Insurance Pension 45 153 224 599 84 53 1,198 259 530 456 160 235 414 456 123 278 599 103 53 1,269 1,522 1.348 35

Mudiad Meithrin Cyfyngedig For the y8ar ending 31 March 2024 Notes to the Accounts for the ear endin 31 March 2024 19. Restricted Funds As at 31 March 2023 £'ooo A¥ at 31 March 2024 £'ooo R•¢•lvod Spont Oth•r £'ooo £'ooo £'ooo Vhlsh Gov•rnm•nl11 Foundation Ph888 Dèvelopment Offlc8r Gr8nt- Wdsh Govommgnl (11 County ProJoct• {11) 60 1601 Swansea - Devekipment Hours {91 Blaenau Gwent and Gwdihw BrynSlhel 70 1701 Val• of Glamorgan Councll Cannarthen Council 14 (131 1101 {91 10 Newport Councll 10 Povrys County Committee Anglesey County Coun¢ll- Tl a fi Offlcer Anglesey County Councll- Medra CerodlgSon- Developrnenl Cerèdigion- Languag¢ Cgredlglon- Flylng Start and other." Flrindlau Bach yr Eos, Cardlgan. Aberporth and Camau Bach ConYry- Croesi'r Bonl Denbigh- Flying Start Danblgh- Croesi'r Bonl Gwyngdd Fllnl Fllnl Shotton Gwynedd- Llanllyfni Flyino Siart Pembroke- Development 16 14 141 151 {91 15 223 {2231 {81 (41 1101 10 151 (71 1221 131 {81 1241 131 1141 22 RCT Council - G8rtholwg RCT - Croesi'r Bonl Wrexham - Famlllas Flrst Wrexhgm - Croèsi'r Bonl Vale of Glamorgan County Commltte8 Cardlff County Cornmittee Fllntshlre Committee 11 23 20 20 114) {15) Anglesey Commlttee Caerphllly Council Cardlff CouncAI 15 14) 151 {10} Conwy Councll Conwy Referral Stherne Monmoulhshire Council 10 17 Powys CouncAI Other Northo8st- Gwynl y Mor Torfaen Council R•hrral S¢homo$ {1111 Ceredigion- Educatlon Sod81 Setvlc8S Families Flrsl Flying Stsrt - Other 20 {18} 16) 112) 23 14 23 65 (23} (141 (231 1651 14} 1481 (121 Lottery- D8win 8nd Doti Communlty Channel Ilv 48 111 779 17901 100 36

Mudiad Meithrin Cyfyngedig For the year ending 31 March 2024 Notes to the Accounts for the ear endln 31 March 2024 19b. R8strlct8d Funds (continued) i) A Foundation Phase Development Officer grant is received from the Welsh Govemment to employ an OffI￿r specialising in this area. ii) Grants are received from various counties towards specific work in the respective county. We have divided the grants according to the finance within that county. Referral schemes are funded by a number of Local Authorities to ensure inclusion for children with additional needs iv) A grant is received from the Lottery to create a Dewin and Doti YouTube Channel. 20. Breakdown of Not A$sots botween Funds Grou Net Credltors Current wlthin one Assets year £'ooo £'ooo Fixèd Assets Total £'ooo £'ooo Restrlcted Funds: Cotsnly Fundlng (Including Referral Schemes) Unrestricted Funds: General Fund 100 100 2,437 2,437 3,217 3,317 (1,269) (1,269) 4,385 4,485 Com Net Creditors Current within one Assets year £'ooo £'ooo Flxed Assets Total £'ooo £'ooo Restricted Funds: County Funding {including Referral Schemes) Unrestricted Funds: General Fund 100 100 2,426 2.426 3,065 3,165 (1,198) (1,198) 4.293 4.393 21. Commltment to Capltal Expenditure As at 31 March 2024, the Group was not committed to more capital expenditure. 37

Mudiad Meithrin Cyfyngedig For the year ending 31 March 2024 Notes to the Accounts for the ear endin 31 March 2024 22a. Flnancial Commltments- Group As at 31 March 2024. annual commitments on operating leases were as follows: 2024 2023 £'ooo £'ooo 67 52 258 235 38 102 363 389 Within one year Between two and five years Over five years 22b. Flnancial Cornmitments - Company As at 31 March 2024, annual commitments on operating leases were as follows: 2024 2023 £'ooo £'ooo 49 34 186 163 48 245 Within one year Between two and flve years Over five years 237 23. Reconciliation of Net Incomol(Expendltur8) to Net Cash Flow from Op•rating Actlviti•s 2024 £'ooo 2023 £'ooo Net Income l (Expendilure) for the reporting period (in accordance with the statement of financial activities) Adjustments for,. Depreciation and Revaluation Losses l {Gains) on investments Dividend, interest and rents from investments Profit I loss on sale of fixed assets (Increase) l Decrease in stock (Increase) l Decrease in debtors Increase / (Decrease) in creditors Net cash provided by fiscal activities 130 180 <64) (58) (15) 82 46 {12) 425 253 167 (219) 421 500 24. Breakdown of movements in financial funds Asat31 March Cash Flow 2023 £'ooo 2.028 2,028 A8at31 March 2024 £'ooo 1.239 1.239 £'ooo (789) (789) Bank account and cash Total cash reserves Shown on balance sheet: Bank account and cash 2.028 2,028 (789) (789) 1,239 1,239 38