Rhif y Cwmni: 02164058 Rhif Elusen _ 1022320_ Mudiad Meilhrin Cyf (Cyfyngedig dr￿Y warant heb gylranddaliadau) Adroddiad y Cyfarwyddwyr a Chyfrifon Cyfunol Am y flwyddyn yn diweddu 31 Mawrth 2025 1011 •AEHJK82H* 1fy1212025 COMPANIES HOUSE A01 #112 Mudiad Meiihnn Cyfyngedig Am y Ilwyddyn yn diwedclu 31 ￿laWrth 2025 Cynnwys y Cyfrifon Manylion Cyfreithiol a Gweinyddol Adroddiad Blynyddol yr Ymddinedolwyr 3-13 Adro(Icliad yr Afchwilwyr Annibynnol 14-17 Dalganiad Cylunol o Werthgareddau Arianriol 18 Mantolen Anannol Llif Arian Gyfunol 20 Nodiadau I'r Cy"Irifon 21-39 Mudiad Merthnn Cyfyngedig Afft y Ilwyddyn yn diweddu 31 Mawrth 2025 Man lion C reilhiol a Gwe7n ddol RHIF ELUSEN. 1022320 AHIF COFRESTRU CWMNI 02164058 SWYDDFA GOFRESTREDIG. Y Ganolfan Inlegredig Boulevard St Bneuc AberyS￿￿h SY23 1 PD CYFARWYDDWYR: Alison Rees Edwards Anita Evans (ymddiswyddo 1411012024} Connna Suzanne Lloyd-Jones Or Rhodn Llwyd Morgan Mai Roberts {ymddiswyddo 1411012024) Rhianwen Huws Floberts {ymddiswyddo {1411012024) Huw Ll Williams Huw Marshall Gwenno George Elin Maher Savanna Jones Dr Calnn Edwards Dr Geraldine Lublin Or Gwennan Schiavone Owen Derbyshire Helen Roddick Noam Devey Rhodri Llwyd Morgan Gaft Colin Lewis (ymddiswyddo 2011112024) Gwenno George Non Gwilym Davies John Arthur Jones Or Catnn Edwaids Melanie Owen AELODAU IS-BWYLLGOR CYLLID A STAFFIO PRIF WEITHREDWR AC YSGRIFENNYDD: Gwenllian Haf Lansdown Dawes BANCWYA. HSBC 19 Greal Darkgale Slreel Aberystyh Ceredigion SY23 IDH CYFREfrHWYR Darwin Gray Helmont House Churchill Way Caerdydd CFI 0 2HE ARCHWILWYR COFRESTREOIG. Bevan Buckland LLP Ground Floor. Carthgan House Casue Court Swansea Enlerpnse Parf SY•ansea SA7 9LA Mudiad Meilhnn Cyfyngedig Am y Ilwyijdyn yn diweddu 31 Mawrth 2025 Adroddiad Bl ddol r Yrnddiriedol Cyf￿rta'r ymddlriedo￿r, sef aelodau 8wrdd cyfa￿yddwyr Mudiad Meithrin, eu hadioddiad a'r adroddiadau ariannol am y ffvryddyn yn diweddu 31 Mawrth 2025 Strwythur, Treln Lywodraelhol a Rheolaeth Mae'r elusen yn cael ei rheoli gan ei memorandwm ac ef Ihyglau. a lab4Yysiad4vyd ar y 14 Medi 1987, gydag addasiadau wedi'u dyddio 05 10 1996, 02 10 1999, 21 10 2016, 19 10 2019. 30 11 2020. 22 11 2022 a20 112024 Mae cylran12d pob aelod o'r eltssen wedi ei gyfyngu i £ I tuag at asedau os yw'r elusen yn cael ei diddymu Mae Mudiad Meilhrin yn fudiad gwirfoddol. sy'n golygu ei fod yn cael ei reoli ar bob lefel gan wirfoddolwyi Flurfiwyd Mudiad Meithrin I hybu a chelnogi addysg, golal a datblygiad planl sydd (ar y cyfan ond ddim o reidThvydd) dan bump oed dw'r Gymraeg o fewn cylchoedd meilhrin. cylchoedd Ti a Fi, rneithrinfeydd dydd a darpariaelhau amrywiol eraill Mae aelodaeth Mudiad Meilhrin yn agored I bob cylch meithrin. cylch Ti a Fi. cylch cyfansawdd, meithrsnleydd dydd ac unigolion. os ydynt Yn talu Ifi aelodaeth yn Ilynyddol (neu fod y ffi yn cael ei hepgor e e yn achos Cylchoedd Ti a Fi) Yn cadw at amcanion a pholisiau Mudiad Meithnn. ac Yn achos y cylchoedd meithnn, cylchoedd cylansawdd a chylchoedd Ti a Fi, eu bod wedi cofreslru yn unol a rheoliadau cyfreithiol yn derbyn cyfansoddiad sydd yn sicrhau mai'r Gymraeg yn unig yw iaith weithredol y cylch. a bod y cylch yn derbyn unrhyw blentyn y mae ei rieni yn dymuno Iddo I Iddi dderbyn ei olal ac addysg blynyddoedd cynnar trwy gyftwng y Gymraeg Mae Mudiad Meilhrin wedi ei rannu 1 22 sir sydd a'u Ifiniau yn cylateb a Iliniau presennol Llywodraeth Leol Ceir pedair talaith werthredol sydd hefyd yn cyfateb I ffiniau'r Awdurdodau Lleol (gyda Phowys yn eithriadl Y Bwrdd Cyfarwyddwyr V Bwrdd Cyfarwyddwyr yw corff Ilywodraethol Mudiad Meilhrin a'i aelodau yw Ymddiriedowr yr elusen Y 8wrdd yw cyngor Ilywodraelhol yr elusen sydd yn gyfrifol am faterion polisi Aelodau'r 8wrdd yw Swyddogion Mygedol y Mudiad, aelodau etholedig o amrywiol dalaith ac aelodau cyleiholedig Mae aelodau rim Strategol Mudiad Meithrin hetyd yn mynychu'r cyfarfodydd Bwrdd er mwyn adrodd ar gyllawniad a chynnig cyngor yn ol yr angen Mae rheoWr Mudiad Meilhrin hefyd yn cael eu galw I gymryd rhan yn 61 yr angen Mae ymddinedolwr yn derbyn pecyn anwylho wrth gael eu hapwynlio er mwyn sicrhau eu bad yn ymwybodol o bolisiau a threlniadau'r elusen Mae apwynliadau'n digwydd trwy broses agored a thryloyw gyda recrivAio agored a phenodiad tw gylweliad gan aelodau o'r Bwrdd Cyfarwyddwyr hAae'r Pril Weithredwr yn cael ei ap¥ryntio gan y Swyddogion Cenedlaeihol, a lelhi sydd yn gofalu am weithrediad dydd I ddydd y Mudiad Cadamhawyd gweledigaelh 10 mlynedd {2015-2025} Dewiniaith ar ol ymgynghon gyda'r gwirfoddolwyr. staff a'r Mudiad Meiihnn Cyfyngedig Am y Ilwyddyn yn djweddu 31 Mawrth 2025 cyhoedd Mae'n cynnwys targedau I bob adran o wailh MudlaLI Meithrin, ac fe'i hadolygir yn flynyddol dan oruchwyliaelh y Pnf Weithredwr Mae n amlinellu targedau a blaenoriaelhau gwaith Mudiad Meithiin ac felly'n Ilywio gweithgareddau'r s81ydliad Ira bod cynlluniau gwailh yn cael eu datblygu ar gyler prosieclau amfywiol hetyd Mae slraiegaelh newydd ar gyfer 2025-2030 yn cael ei pharatoi wrth I'r adroddiad hwn gael ei gyhoeddi Nid yw aelodau'r Bwrdd yn cael derbyn tal na budd mewn unrhyw ffordd, ar wahan Ile caniateir hynny dan Erthyglau a Memorandwm y Cwmni e e costau teithio. gofal plant ayyb. Is.bwyllgorau'r Bwrdd Mae'i Bwrdd yn gallu penderfynu cynnull Is-bwyllgorau yn ol yf angen Ceir un Is- bwyllgor yn bresennol sel Is-bwyllgor Cyllid sydd yn cadw goiolwg dros laierion archwilio, stattio a risg Mae'n cyfarfod bob deulis ac yn adrodd I'r Bwrdd Cyfarnyddwyr Adolyglad risg Mae'r Bwrdd wedi adolygu'r risgiau penodol I'r Mudiad gan geisio rheoh'r nsg drwy fabwysiadu colreslr a syslemau priodol Mae'r broses hon yn dilyn cofnod o'r prif risgiau, yn fewnol ac yn allanol Mae'r Is-bwyllgor Cyllid yn sicrhau fod risg yn cael ei ieoli a bod Irefn fflewn Ile I sicrhau adolygiad parhaus Mae'r pril risgiau fel a gantyn Risgiau Strategol e.e diffyg cyfeiriad gan fethu ymateb I Ilaenoriaethau ein haelodau 'n cyllidwyr Risgtau Ariannol e e colli grantiau. diffyg cydymffurfiaelh, Iwyll l ¢amgymgriadau Risgiau Gweilhiedol e e argylwng mewn Ileoliad. dilly￿On fflewn Isadeiledd. iechyd a diogelwch Risgiau allanol e e diftyg cefnogaelh i oral ac addysg cyfrwng Cymraeg a newidiadau polisi ar lefel Awdurdodau Ileol, Ltywodraeth Cymru a chyllidwyr eraill Gweithgareddau a¢ Arolwg Busnes Prif werthga￿ch y Mudiad yw darparu gofal plant ac addysg 81ynyddoedd Cynnar dnNy 9yfrwng y Gymraeg mewn merthrinfeydd dydd. grnpiau 'Cymraeg i Blant. {cynllun sy'n helpu rhieni I gyflwyno'r Gymraeg I'w piantl, cYlct￿edd meithrin, Cylchoedd Ti a Fi a chylchoedd cyfansawdd Mae cynlluniau cefnogi alodol fel cynllun cychwyn dysgu Cymraeg {'Clwb Cwtsh.). cynlluniau Irochi iaith fel 'Croesi r Bont.. Sianel YouTube Oewin a Doti a chynlluniau cyfeirio'n cael eu rheoli gan y bAudiad helyd Caiff y Mudiad ei ariannu gan grantiau a dclosberthir fel cymorth Staff￿ a chyfundrefnol ynghyd a granliau uniongyrchol Ystyria'r Cyfarwyddwyr fod y canlyniadau am y Ilwyddyn a rhagolygon y cwmni a'r grnyp i'r dylodol yn foddhaol Canlyniadau am y cyfnod Roedd y gwariant dros Incwm y cylnod yn £324,000 (2024 Gwarged 0 £130,000) Nod ac egwyddorion yr elusen Prif nod yr elusen a i Is-gwmniau yw hybu a hyrwyddo addysg. gofal a dalblygiad plant sydd ar y cyfan ond nid o reidrwydd dan bum mlwydd oed, drwy gYIn￿ng yr iaith Gymraeg mewn cykhoedd meithrin a chylchoedd Ti a Fi ac mewn dafpariaelhau eraill Mudiad Meilhnn Cyfyngedig Am y thvyddyn yn diweddu 31 Mawrth 2025 Nod Mudiad Meithrin yw Thoi cytle I bob plentyn dan oed ysgol yng Nghymru fanteisio ar broliadau Blynyddoedd Cynnar Irwy gylrwng y Gymraeg Mae Mudiad Meilhrin yrb credu 8od yr iaith Gymraeg o faniais I blanl Byddwn yn trelnu cymaint a phosibl o oriau cyswllt a hi gan ddelnyddio Cymraeg yn unig yng ngweithgareddau'r cylchoedd Bod chwarae yn sylfaenol I ddatbsygiad plani yn gortlorol, yn emosiynol, yn gymdeilhasol ac yn ddeallusol Byddwn yn sicrhau pob cyfle ar gyfer dysgu trwy chwarae yn y cylchoedd Bod plant gwaeth belh fo'u hanghenion. yn elwa o broliadau gnvp 'Cymiaeg I Blanl,, cylch Ti a Fi a chylch meilhrin. Rydym yn croesawu plant ag anghenion dysgu y¢hwanegol Bod y leulu yn sylfaen I ddatblygiad planl 8yddwn yn sicrhau pob cyfle I deuluoedd gefnogi profiadau cyn ysgol eu plant. ac yn cynnig cefnogaelh ieilhyddol a chymdeilhasol i deuluoedd irwy weilhgareddau'r grwp 'Cymraeg i Blanl., cylch Ti a Fi a chylch meithrin Bod gan blant yr hawl I ddisgwyl y bydd oedolion sydd yn golalu amdanynt yn eu hamddiffyn rhag camdnniaelh Bydd y cylchoedd Ti a Fi a'r cylchoedd meithrin yn cydweithio a'r gwasanaethau slaludol i amddiffyn ac I ddiogelu plant 8od dilyniant i addysg Gymraeg yn hanfodol i bob pleniyn sy'n mynychu ein cylchoedd I'r pe￿1 hwn, rydym yn galw am selydlu ysgol Gymraeg o fewn cyrraedd hwylus I bob plentyn waeth ble maeni yn by Prif ddangosyddion perflormiad Mae'r Mudiad yn defnyddio sawl dangosydd i adolygu ei berftormiad anannol Mae'r rhelyw o'r rhain yn cynnwys cymharu'r pertlormiad gyda disgwyliad cyllideb Mae gan bob Is-gwmni a phrosieci gyllideb a thaiged sy'n cael eu hadolygu lesul chwarter yn arferol gan y cyllithr Tra dylai pob prosiect anelu I gyfrannu elfen o Incwm luag at y gost weinyddol Ile bo hynny'n bosibl. bellach mae cyllidwyr yn dueddol o Ifalrio peidio darpafu 111 reoli i'r perwyl hwn Rhestrir ein amryw dargedau cyffredinol yma Cefnogi, cynghori a chynorthwyo darpariaethau (cylchoedd meithrin a chylchoedd Ti a Fi) lel anheddau cymunedol ¢ aros ar agor. I gryfhau eu cynaliadwyedd ac i ehangu gwasanaethau ym fflhob agwedd o'u gwailh {gan Sicrhau cydlyniant agos gydag asiantaethau perthnasol fel Estyn. AGC, Cynghorau Sir a Ihrwy ddarparu cyngor ac arweiniad proflesiynol Iddynt) Hybu a hyrwyddo gofal planl ac addysg cyfpNng Cymraeg er mwyn diwallu golynion stralegaeth 'Cymraeg 2050. dnvy gYl￿ng grwpiau Cymraeg i Blanl, cylchoedd Ti a Fi a chylchoedd meithrin gan sétydju cylchoedd cyfansawdd newydd yn unol a chynllun gwaith 'Setydlu a Symud. Mudiad Meithrin Adnabod bylchau mewn darpanaelh golal plant a chyfleoedd i ehangu gwasanaethau tn¥y'r cynllun 'Cynnig Gofal Plant, (30 awr) ac agor darpariaethau newy(Id gan symbylu'r galw am ofal planl ac addysg Gymraeg (cylchoedd Ti a Fi a chylehoedd meithrin) Iw gasglu a dadansoddi data Ymateb yn rhagweithiol i ymgynghoriadau a chymryd rhan mewn prosesau polisi a fforymau iaith yn Ileol. rhanbarthol a chenedlaethol (fel y CSGAau. Asesfadau Digonolw Plant, Grwp Hyrwyddo'r Gymraeg ayyb) Dylanwadu ar drafodaeth cymdeilhas sifig ac agenda ymchwl I hybu a hyfwyddo gofal plant ac addysg cylrwng Cymraeg Mudiad Meilhnn Cytynge(Jig Am y Ilwyddyn yn diweddu 31 Mawrth 2025 Cynnal gweilhgareddau hybu a hypfvyddo i farchnata a normaleiddio gofal planl ac addysg cyfrwng Cymraeg Irwy weithio gyda phartneriai(J a thpwy Slralegaeth 'hwyl" e e Parti Pyiarnas. Gwyl Demn a Doii (yr 4vyl leithrin), (Jigwyddiadau 'Dau Gi Bach,. mynychu sioeauldigwyddiadau Ileol a chenedlaelhol Cynnig arlwy DPP {Dalbtygiad Proffesiynol Parhaus) Ifwy brosiect 'Academi' I gymuned Mudiad Meithrin (ar feysydd perthnasol I lywyd y cylch meilhrin yn ei holl ehangder} gan beilota 2 neu 3 0 gyrsiau agored I bartneriaid Cyd-weilhio gyda phartneriaKI yn y Ganolfan Dysgu Cymraeg Genedlaethol I adnabod cyfleon i gyllwyno ¢wrs 'Cymraeg I'r Teulu., I hywddo cwrs 'Cymraeg Gwailh, ac I redeg cynllun arloesol 'Clwb CvAsh' Darparu cyngor ac aThveiniad I'r sector ar faterion yn ymwneud a'r cyfnod Dysgu Sylfaen a phob agwedd sy'n ymwneud a sicrhau rheolaeth dda, Ilywodraelhiant gadarn a chynnig darpariaelh o ansawdd (tiwy gynlluniau rheoli cadarn a chynllun 'Salonau Serennog) yn y cylchoedd Budd cyhoeddus Mae Mudiad Meilhnn yn elusen gofreslredig gyda'i arncanion elusennol wedi eu nodi o fewn rheolau Deddf Elusennau 2011 a Deddf Cwmniau 2006 1 gefnogi a chynorthwyo gofal addysg a dalblygiad plant dan bump 0￿1 drwy gyfrwng y Gymraeg mewn cylchoedd meithrin, cylchoedd Ti a Fi. cylchoedd cyfansawdd a meithrinleydd dydd Darpara Mudiad Meilhrin fudd cyhoeddus drny help ariannol a chymorth bugeiliol I'w aelodau Mae'r rhan Iwyal o gylchoedd merthrin yn elusennau colreslredig eu hunain Mae cylchoedd meilhrin yn agored i unrhyw blenlyn tw Gymru, heb rwystr eymdeilhasol, corfforol neu ymenyddol Mae ffioedd y ¢yl¢hoedd ar raddfa briodol er mwyn sicrhau eu bod o fewn cyrraedd ariannol i bob rhianl a phendetyniad pob cylch unigol yw r lefel Mewn niler o siroedd. mae cymhorthdal Ifioedd ar gael (trwy gynlluniau rnegis Dechrau'n Deg neu gynlluniau addysg I blant 3 oed a hyn ac. yn gynyddol, y Cynnig Gofal Plant) Mae'r cylchoedd yn talu ffi cofrestrulaelodaeth i Mudiad Meilhrin, ac o'r herwydd yn gallu cael eu cynrychioli ar y Bwrdd trwy system o gynrychiolaeih daleithiol yn y pwyllgorau sir a hefyd yng Nghyfarlod Cyffredinol Blynyddol Mudiad Meithnn Gall unrhyw gylch ddod yn aelod o Mudiad Meilhnn cyn belled a'i fod yn cytuno gydag amodau'r aelodaeth Polisi ¢ronfeydd Mae Mudiad Meithrin (yr elusen) yn ymdrechu I gadw gwerth rhwng 3 mis o costau rhedeg ond dim mwy na 6 mis o coslau rhedeg mewn cronfeydd wrth getn, mewn cronleydé anghylyngedig. heb eu clymu mewn asedau adeiladau nac wedi eu dynodi ar gyler pwrpas arbennig Ar y lefel hwn. cred yr Ymddiriedolwyr y gall yr 81usen barhau mewn bodolaeth am gyfnod byr pe byddai Ileihad mewn Incwm Pollsl buddsoddi Mae polisi buddsoddi ar gyfer Ymddinedolvryr wedi ei gyfeino gan y Memorandwm ac Erthyglau Maent wedi budd50ddi mewn cymysgedd o sloc lywodraeihol, cyfranddaliadau a buddsoddiadau eraill J gyrraedd y gofyniad I gynhyrchu Incwm Gwnaethpwyd colled 0 3 63Vo (2024 Incwm 9 37%) Mudiad Meithrin Cyfyngedig Am y lTrwyddyn yn diweddv 31 Mawrth 2025 Polisi cyflOga￿h Mae'r elusen yn gyflogwr cyfle cyfartal a cheir polisiau manwl i adlewyrchu hynny yn y Ilawlylr cwmni sydd yn gosod safonau disgwyliedig a phwyslais ar lesianl ar gyler staff a gwirfoddolwyr Ceir proses arfarnu a rheoli perfformiad sydd yn digwydd yn Ilynyddol {yn ffurfiol) ac yn anffurfiol bob 6 mis Ceir G￿p Florwffl Staff er mwyn cynrychioli a rhoi Ilais i aelodau yrn mhob adran a ihalaith Mae'r elusen yn ymgyrraedd yn barhaus i gyrraedd salon uchel ar draws yr elusen yn y ffordd y mae unigolion yn delio gyda'i gitydd Bydd pob aelod o staff yn cael ei hybu I ddatblygu ei botensial a'i dalentau. er mvryn sicrhau bod yr elusen yn elwa o'r 9wailh mwyaf efleithiol Mae hyn yn cynnwys system arlarnu. cyfleon i uwch-sgilio a mynychu hyfforddianl, darpariaelh Dalblygiad Proffesiynol Parhaus a Ihreln rheoli perfformiad Yn ychwanegol. yn sgil sefydlu cartref newydd I holl faterion uwch sgilio. hyfford(Ji a Datblygiad Proffesiynol Parhaus Mudiad Meilhrin sef 'academi', mae yslod o gylleon Oatblygiad Prolfesiynol Parhaus a hyfforddi ar gael yn daleithiol, yn genedlaethol ac ar-lein I bawb Is-gwmni Mae'r cyfrifon sydd yn yf adroddiad yn cynrychioli'r canlyniad cylnerthedig o'r elusen a'i Is￿￿￿nI, Meithrinleydd Cymru Cyf Mae pril nod ac amcanion yi Is-gwmni yma fel a ganlyn Meithrinleydd Cymru Cyf (MCC) rheoli meilhr5nleydd dydd yr elusen a chylchoedd meilhnn sy(Jd yn aelodau o MCC Mae'r ¢wmni yn rhoi unihyw elw I'r elusen drwy rodd gymorth Mudiad Meiihnn Cytyngedig Am y flwyddyn yn diweddu 31 Mawrlh 2025 Pertlormiad y Ilwyddyn Gellid yn hawdd edrych yn ol ar y Ifwyddyn a lu a'i disgrifio tel bwddyn heriol arall yn sgil yr argthno costau byw a thonadau mewn cyllidebau Gyhoeddus, a gwir dweud mai slralegaelh a nod y fI￿ddyn yn wreiodiol oedd parhau I getnogi ein haelodau {y Cylchoedd Meilhrin, Cylchoedd Ti a Fi a meithrinfeydd dydd), ac I barhau i addasu ffyrdd o weilhio I leihau'r nsg o orlod cau Ond eto eleni. yng wyneb popeth, bu hon yn flwyddyn o gyflawni anhygoel. o baihau i wlhio ffiniav'n gwailb. o ail-ddilfinio n cenhadaeth graidd ac I sicrhau fod gwersi 'Mae Bywydau Du o Bwys, a newidiadau I dirlun Anghenion Dysgu Ychwanegol yn cael eu dysgu gennym fel rnudiad Mae Ilawer o'r diolch arn hyn I'r Iliaws o Un￿OI10n sy'n gwirfoddoli ar Fan IAudiad Meithnn Bu sawl cyfle I weilhio gyda phartneriaid hen a nwNydd 'Portal', y Ganolfan Dysgu Cymraeg Genedlaethol, Rhyl City Strategy. Addysg Oedolion Cymru, TSANA, partneriaid 'CWLWM, cwmni 'Lily Translates,. Cwmni lailh Cyf, Libera, ARFOR, parlneriaid Cwlwm. y Cyngor Celfyddydau. Oshun. DARPL. i enwi dim ond rhai Roedd yr allbynnau n a￿ryW￿ ac yn cynnwys ceisiadau grant arbrolol i ymateb i ofynion y cWricW￿ffl newydd. datblygu cynghonon I'n haelodau, comisiynu rhagor o adnoddau dysgu newydd fel 'Cymru Ni, (am straeon arnrywiol Cymry Du), Nodau Natur 2. adnoddau rhifedd,cyfres o lyfrau Dewin a Doli newydd. cartwn Clewin a Oots ar gyfer Sianel YouTube Dewin a Doti, cyfres o lyfrau Croesi'r Bonl I'n haelodau Bu cais I'r Loieri Genedlaeihol am anan I benodi 3 aelod o staff I gr8u Sianel YouTube Dewin a Doti yn Ilwyddiannus hefyd ac mae'r prosiect bellach ar wailh ers dros flwyddyn gyda ddim yn bell 0 140,000 o 'views' wrth I'r adroddiad hwn gael ei ddrafftio Miliwn o Siaradwyr: Cymraeg i Bawb Fel a nodir yn ein cylansoddiad. yr hyn sy'n gwneud Mudiad Meithnn yn wahanol ac unigryw yw ein bod yn angerddol am ddarparu a hwyluso gofal plant ac addysg gynnar o ansawdd yn Gymraeg dyma yw ein priod wwth a'n pennaf gymhelliant Yn yr hanner canril a mwy ers 1971, bu Mudiad Meithrin yn dylanwadu. ymlafnio a gweithredu'n ymarferol er mvryn gwireddu ei egwyddorion craidd a sicrhau f¢)d plant bach Cymru yn gallu dod yn siaradwyr Cymraeg hyderus Credwn rod y Gymraeg yn perlhyn i bawb a I bod yn gyfrwng i uno'n cenedl amrywiol Rhaid I ni lelly weilhio'n galelach er mwyn sicrhau fod pob pleniyn yn gallu cael profiad Cylch Meilhnn ac addysg Gymraeg gan fod rhwyslrau anfvmadol ac ymarferol yn parhau I wynebu pobl rnewn rhai cymunedau 8u I'r argyfwng coslau byw amlygu pa mor Iregus yw niler o wasanaethau amrywiol ac nad yw darpariaelh golal plant yn eithfiad Amlygodd hefyd belh sydd wir yn bwysig I ni Gyda hyn. mae mwy tylh o her yn wynebu darparu gwasanaelhau cylrwng Cymraeg mewn modd hwylus. hawdd a hygyich I bobl yn amrywiol gymunedau Cymru gyda gwrfoddoli hefyd dan slraen Yn ysiod y flwyddyn, bu Mudiad Meiihrin yn Parhau gyda'r gwaith o gefnogi Cylchoedd Meithrin a meilhrinfeydd dydd I ddehongli a gweilhredu rheoliadau arnrywd yn ymwneud a gofal planl o ddydd I ddydd Parhau gyda'r gwaith o sefydlu Cylchoedd Ti a Fi a Chylchoedd M8lthrin newydd mewn cymunedau afflrywiol drwy raglen arloesol 'Sefydlu a Symud, er mwyn sicrhau darpanaelh cyfrwng Cymraeg mewn mwy o gymunedau gan hefyd ddadlau dros gynyddu'r buddsoddiad ariannol angenrheidiol Cynghori Cylchoedd Ti a Fi er fflwyn denu leuluoedd at wasanaeth cymunedol allweddol a chynnig awyigylch Gyrnreig gefnogol gyda chefnogaelh grant BuddsDddi mewn darpanaeth ar-lein yn y blynyddoedd cynnar gyda rhaglenni chynlluniau gwahanol lel 'Cymraeg 1 81anl', a 'Clwb Cwtsh luthad M•lhrin Cylynge(Ii9 Am y ftr•ryddyn yn dweddu 31 Idawrth 2025 Gwneud defnydd o flynhonell cyllid I benodi staff I setydlu Sianel Dewin a Ooti newydd ar 'YouTube' er mwyn sicihau lod darpanaelh a chynnwys CymFaeg yn cyrraedd cartrefi ble na chlywir y Gymraeg Parhau gyda'r gwaith o greu a diwygio adnoddau ar-lein a dafparu cefnogaelh Gylchoedd Meithrin Irwy gynllun Irochi iailh Croesi r Bont er mwyn sicrhau fod y cynllun yn cael ei weilhredu'n effeithiol Cydweilhio gyda pharlnertaKI amrywiol yn gmp hynvyddo partnenaid y Gymraeg er mwyn cynythlu darpanaeth cyfrwng Cymraeg ar bob cyfrwng Adolygu ein stfategaeih Amrywiaelh a Chydraddoldeb a chyhoeddi strategaelh newydd yn cynnwys canlynia¢Jau ef mwyn adolygu'r deilliannau a'r nodau I sicrhau fod ein gwailh yn cyrraedd trawstonad eang o blant a Iheuluoedd a rafftio strategaelh newydd I gyfnod newydd Ymestyn cynllun AwDura a chyhoeddi o leial 1 Ilyfr ychwanegol I'T 2 lyfr a charlwn blaenDrol I'r cylchoedd wedi eu hawdura gan awduron newydd o gymunedau Du. Asiaidd neu leiafnloedd eihnig Gweithredu trny ddarpariaeth hyfforddiant, awdit polisTau a gweilhredu cadarnhaol I fod yn fwy na mudiad sy'n gynhwysol ond mudiad sy'n gweithredu egwYdd0r￿n gwrth-hiliaeth er mwyn sicrhau fod y nod o gynnig y Gyrnraeg i bawb o bob cefndir yn un sydd wedi ei gwreiddio yn ein harferion 8uddsoddi mewn yslod ehangach o adnoddau dysgu a chwarae sy'n dalhlu amrywiaeth y plant yn ein gofal a'u leuluoedd (postea. ap. ltyfrau, fideos,, hyfloiddiant 'Academi' ac adnoddau ymarferol) Gweilhio gycla'r Ganollan Dysgu c￿raeg Cenedlaethol ar raglen 'Cymraeg yn y Cartrel. er sicrhau fod cylleoedd dysgu Cymraeg Ilurtiol ac anf1urf￿l ar gael I deuluoedd y plani yn ein gofal Parhau I weithio gyda'f Ganolfan Dysgu Cymraeg Genedlaethol ar ddblysau darpariaeth 'Cyrnraeg Gwailh. s81 cynllun 'Cafftau' ar gyfer y gweithlu blynyddoedd cynnar gan chwilio am gylleon I doWsau'r gwaiih Cynnal darpanaeih 'Clwb Cwlsh. yn gymunedol er mwyn denu dysgwyr nevrydd al y Gymraeg yn 09yslal a chynnig rhai sesiynau'n rhilhjol, a hyNryddo adnoddau cefnogi newydd o'r enw 'Clwb Cwtsh 2. a sesiynau wedi eu recordio Parhau gyda'n cynllun prenlisiaelh Mudiad Meilhnn er rnwyn annog gyrfa yn gweilhio yn y sector btynyddoedd cynnar Cymraeg heb fod mewn Cylch neu feithrsnla Gwfeiddio Fforwm i Rieni sydd heb lod yn Siaradwyr Cymraeg yn ein gweilhredu dydd I ddydd Diwedd y gan. sicrhau gwydnwch ariannol Cylchoedd Meilhrin a melthrinteydd Gwyddorn fod wynebu heriau anannol yn rhan annatod o broftad nifer o Gylchoedd Meilhrin yn hanesyddol gyda phwysau parhaus ar ymdrechion codi anan gan bwyllgorau a charedigion Ers sefydlu y Cynnig Golal Plant {30 awrl daeth sefydlogrnydd I sefyllfa ariannol sawl Ileoliad, ond pnn lawn yw'r granliau penodol sydd ar gael I'r sector gofal plant (yn wahanol i amrywiol sectorau eraill) yn enwedig ar gyfer talu cyflogau staff. sef y pnf wanant Oyrannodd Mudiad Meithrin granliau argylwng i leoliadau oedd yn melhu tynnu ar unrhyw gyrnorth o unthyw ffynhonnell amgen gan hefyd ddyrannu granliau i setydlu ac ail-sefydlu Cylchjedd Ti a Fi Dros y cyfnod bu I Mudiad Meithrin Barhau i ddosrannu grantiau o'r gronla grantsau argyfwng oedd yn werth £1 OOK yn ystod 2024125 Barhau I lobio Ltywodraelh Cyfflru J sefydlu cronla grant fyddaj o Iufjd i'r sector gofal plant ar￿e1n￿dd at weld sawl cynllun grant amrywiol yn cael ei selydlu Rannu manylion ftynonellau grant elusennol gyda Chylchoedd Meithnn gan hefyd ddarparu cyngor a hyfforddiant ar brosesau yrngeisio am grant ac ar sut Mudiad Merthnn Cylyngedig Am y Ilwyddyn yn diweddu 31 Mawrth 2025 i arbed gwariant ble'n bosib (gan gydweilhio gyda chronfa elusennol 'Moondance' I ddosrannu grantsau'n uniongyrchol) Rannu syniadau codi arian gyda Chylchoedd Meithnn a meilhrinfeydd a chynnal yfflgyrchoedd codi anan cenedlaethol yn flynyddol Cynnal wythnos Ewyllysiau I godi ymwybyddiaelh o'r gwahaniaelh mae rhodd mewn evryllys yn gallu ei wneud i'n gwailh fel elusen Codi ffi aelodaeth geidwadol ar bob Ileoliad (Cylch Merthrin. meilhrinfa, Cylch Ti a Fi) ar gyfer blwyddyn aelodaelh 2024125 0 £150 1 Cylch Meithrin Barhau I hyrwyddo manleision cylansoddi elusen Cylch Meilhiin lel 'Selydliad Cortforedig Elusennol. (SCE I CIQ er mwyn Ileihau risg ariannol i aelodau pwyllgorau rheoli gwirtoddol Cylchoedd Meithnn gan helyd alluogi Cylchoedd Meithrin i ymgeisio arn grantsau sy n mynnu cyfansoddiad corlfoiedig {lel yn achos Cfonla gwdnwch Trydydd Sector y WCVA) Odarparu anveiniad i Gylchoedd Meilhrin I recnwtio pwyllgorau cadarn ac elfeilhiol, gan gynnig hyfforddianl i arfogi aelodau Pwyllgorau Rheoli gwirfoddol I gyllawni eu cylrifoldebau cyffeilhiol ac i lywio'r Cylch yn Ilwyddiannus {gan 9ydnabod Pwysigrwydd a chyrnhlethdod rheoli mewn mudiad gwirfoddol) Annog Cylchoedd Meilhrin I sicrhau fod ganddyni arian wrth geln gan anelu at godi 10% o drosiant blynyddol i'w gadw wrth gefn Annog Cylchoedd Meilhnn I barhau I graffu ar wariant ac i ystyried a oedd eu polisi ffioedd yn addas Barhau I lobio Llywodraelh Cymfu i sicrhau cyfraddau cyllido addas I'r sector nas cynhelir wrlh I leoliadau ddarparu amrywiol raglenni fel Dechrau'n Deg,. addysg gynnar a'r Cynnig Gofal Plant Odarparu cyngor arbenigol ar fatenon ¢yllogau a chyllid gyda dalbtygu taeblenni addas yn seiliedig ar fewnbwn eraill Irwy gymorthfeydd a ihrwy gefnogaeth staff Adran Gyllid a SwyddogK)n Celnogi gan gynnwys IlawWlrau penodol Annog Cylchoedd Meilhrin I ddefnyddio darparwr e￿ogreS proffesiynol neu gyflogi Swyddog ariannol gan 51crhau fod pob aelod o slaff ar gyllogies Talu Wrth Ennill {TWEI PA YE) Sicrhau Gofal Plant ac Addysg Gynnar o ansawdd Arbenigedd Cylchoedd Meithrin a meithrinleydd yw darparu gofal plant ac addysg gynnar trwy gyfrwng y Gymraeg gan arddel y dull Irochi iailh Maenl yn ddarostyngedig I ddisgwyliadau a rheoliadau Ilu o gyrff amrywiol gan gynnwys Arolygiaelh Gofal Cymru (AGC), Esiyn lel endidau hyd-braich i Lywodraelh Cymru. yr Asiantaelh Safonau 8wyd, y Comisiwn Elusennau. Swyddla'r Comisiynydd Gvrybodaelh ac i dimau amrywiol o fewn yr Awdurdod Lleol Mae'r disgwyliadau hyn yn newid o hyd Bu I Mudiad Meithrin ddadansoddi a dehongli'r rheoliadau newydd ar ran y Cylchoedd Meithrin a'r meilhrinteydd gan ddaiparu yslod eang o adnoddau newydd yn ¢ynnwys polisiau, templedi asesu risg. rhestrau gwirio. templedi Ilythyron ac ati Gyda Chyhoeddi newidiadau I'r Safonau Gofynnol Cenedlaethol {NMSI yn ogyslal a mabwysiadu'r Cwrio+vlwm newydd yn ystod y cylnod hwn. bu i Mudiad Meithrin Rannu arfer da trwy fideos ac asludiaethau achos Gyhoeddi cyfres o bodlediadau ar y Cwricwlwm newydd Gynhyrchu cynghorion yn y Llytrau 8ach Piws Parhau t addasu y Uyfr Mawr Piws sef y canllawiau rheoli ar gyfer Cylchoedd Meithrin Barhau I ddehongli a dadanscyJdi rheoliadau a chanllawRu AGC er mwyn cefnogi a chynghon'n haelodau Gyfrannu'n syniadau I bwyllgorau a grwpiau trafod o fewn Llywodraeth Cymru ac Awdurdodau Lleol am newdiadau angenrheKliol I r rheoliadau io Mudiad Meilhrin Cyfyngedig Am y Ilwyddyn yn diweddu 31 Mawrth 2025 Gyfrannu'n syniadau i bwyllgorau a grwpiau trafod o fewn Llywodraeth Cymru aG Awdurdodau Lleol am newidiadau angenrheidiol I gynnwys y Cwricwlwm a phob agwedd arall o rediad y Cylchoedd Odarparu hyfforddiant ar-lein trwy 'Academi I Iiloedd o unigolion Ddarparu gwybodaeth a hyfforddiant i Gylchoedd Meilhrin a meilhrinleydd ar gefnogi plant a Iheuluoedd yn yslod yr argyfwng costau byw Barhau I ddylanwadu ar dirteddiarwyr a landlordiaid er mwyn galluogi Cylchoedd Meilhnn I barhau I weilhredu o'u safleoedd arferol ac heb godi ffioedd yn annheg Annog Cylchoedd Meilhnn i ystyned addasu eu gwasanaethau e e I dderbyn planl lau neu blant hyn, I gynnig gofal cofleidiovclwb brecwasIlc￿b Ciniolclwb ar 61 ysgol ac i addasu'r Daiganiad o Odiben a hysbysu AGC Gynrychioli'n haelodau a'r sector mewn amrywiol fforymau ar laterion polisi nifervs gan gynnvrys Arghenion Dysgu Ychwanegol, Deddf Planl Cymiu, &1 Addysg Gymraeg ac eraill Cefnogi pwyllgorau rheoli gwirfoddol ar faterion elusennol Yn Iwy nac erioed, mae pwysigtvrydd rol gwirfoddofwyr yn ein cymdeithas wedi cael ei amlygu Ni ddaelh hyn fel syndod i Mudiad Meithrin oherwydd dibyniaelh ein gwailh ar wirfoddolwyr (gan gynnwys ein Bwrdd cy[a￿yddWYr) Mae'n perthynas gyda'r WCVA a gyda amrywiol endidau CVC Ileol yn gref Ma8 Cylchoedd Meithrin - lel adnoddau cymunedol allweddol - yn dueddol o gael eu rheoli gan bwyllgorau rheoli gwirfoddol a nhw sy'n gyfrifol am amrywiol agweddau cyfreithiol o fod yn gytlogwr i fod yn Unigolyn Cyfrilol neu'n Berson Colreslredig Oni bai am y gwirloddolwyr cefnogol a bmdfrydig hyn. fyddai dim modd i Gylchoedd Meithrin weithredu'n ddiogel ac fe fyddai'r cyswllt pwysig gyda'r gyrnuned yn cael ei golli, felly rydym yn awyddus I wneud popelh o fewn ein gallu I ddal dwylo'n gwirfoddolwyr gan dderbyn mai'r unig fodel gweithredol elfeithiol yw un sydd wedi'i wreKldio'n gymunedol Fe lu i Mudiad Meithnn Barhau i fuddsoddi ffle￿ rhwydwailh o Gydlynyddion Cefnogl Ileol i gynghori a Ghefnogi clwsler da8aryddol o ddim mwy na 210 bwyllgorau rheoli gwirfoddol ar bob agwedd o reolaeth Cylch Meithrin Gynnal gwifiad iechyd busnes yn Ilynyddol er mwyn gmrio sefyllla fusnes y Cylch a thrafod camav gweilhredu i unioni unrhyw broblemau Gynnal gwiriadau ad-hoc pe byddai her annisgvryl yn codi Barhau gyda'r drefn o yrru e-fwlelinau wylhnosol I filoedd o unigolion {yn Aelodau pwyllgor rheoli Gwirfoddol ac Aelodau stafQ Gynnal ystod o sesiynau hyfforddianl, syrjeris thematig a gwerninarau delnyddiol drwy ddarpariaeth Datblygiad Proffesiynol Parhaus 'Academi' a gwneud hynny trwy gomisiynu adnoddau ar-lein. cynnal sesiynau rhilhiol arbenigol i Gylchoedd Meithrin a meithrinfeydd a chyhoeddi prosbectws Annog Cylchoecld Meithnn I gyfansoddi eu hunain yn elusennol lel Sefydliad Corfforedig Elusennol (SCE / CIQ Irwy ddarparu canllawiau a chyngor swyddogjon penodol Ddarparu Llyfr Bach Pws ar later￿n elusennol er mwyn cadarnhau fod Cylchoedd Meithrin yn cydymffurfio gyda gofynion y Comisiwn Elusennau Ddarparu gwasanaelh er budd Cylchoedd Meilhnn I'w hysbysu os nad ydynt wedi darparu'r holl wybodaeih angenrheidiol I'r Comisiwn Elusennau'n amserol Barhau I ddathlu a rhannu arter da ymysg gwirloddolwyr trwy'r cyfryngau cymdeilhasol gan rannu astudiaethau achos i ysbrydoli eraill a chynnal Seremoni Gwobrau'r Mudiad Gymryd rhan rnewn yrngyrchoedd fel 'Wylhnos Gwirfoddoli. ac 'Wythnos Bwyllgorau Rheoli Gwirfoddol, gan dynnu sylw hefyd at seremoni Gwobrau Mudiad Meilhnn sy'n gyfrwng ymarferol I ddiolch ac I gydnabod rol gwirtoddolwyr I¥l￿￿lad Merthnn Cylyngedig Am y Ilwyddyn yn diweddu 31 Mawrth 2025 Buddsoddi yn ejn Statf, Prenlisiaid a Gwirfoddolwyr ar lawr y Cylch Gwyddom o broliad lod angen cydnabod pa mor werthfawr a chyfoelhog ydi gweilhio yn y blynyddoedd cynnar a chydbwyso hynrty gyda fhai o'r henau dyddiol sy'n wynebu'r gweilhlu Mae'r heriau hyn yn cynnwys dittyg cydnabyddiaeth a phar¢h, diltyg tal digonol a Ilwylh gwaith sy'n cynyddu gyda gofynion gwahanol raglenni a chynlluniau gan gyllidwyr lel Awdurdodau Lleol a Llywodraeth Cymru Af yr un pryd, gwyddcm fod pobl Cymru yn wir werthfawrogol o waith y slaff sy'n golalu am blani bach Er mwyn cefnogi'r gweithlu dros y cylnod yma. bu i Mudiad Merthrin 8arhau I greu a chomisiynu adnoddau newydd er budd y gweithlu gan dynnu sylw at esiamplau o arfer da o ran Ilesiant Gefnogi staff o safbwynt emosiynol gyda chyngor ar sul I ddeho gyda Ihrawma ac hefyd sut i ymdrin a phlant sy'n mynegi neu"n dangos an￿dIOn o bryder 8arhau I ddylanwadu ar gyrfl cyhoeddus perthnasol I gynnig 9ranliau o fudd I'r seclor e e Cynnig Golal Plant. addysg gynnar a Dechrau'n Deg gan ddadlau am well setliad ariannol fesul awr i allu talu gwell cyflogau I weilhwyr golal plant ￿y￿yddO cyfleoedd I hvrw prentisiaeih ym maes golal plant gyda chynllun y Mudiad a Choleg G*ryr a chynllun ysgolion 'Cam wrth Garn. Barhau I gynnig cymwysierau golal plant hyd at Lefel 3, 4 a 5 er mwyn sicrhau cyflenwad o stalf cymwys i I gweithlu gofal plant cylrwng Cymraeg Annog gwirloddolwyr I gynorthwyo fftewn Cylchoedd Meithrin Ira n meddu ar gymwysterau ac ar wiriad GDG addas Gyfrannu at wailh ar fframweithiau hyllorddiant Gofal Cymdeilhasol Cymru a chyfranogi rnewn amrywrol brosieciau ymchviil e e gyda Chronfa Nulfield, NESTA ac eraill Barhau I ddalhlu a dyrchafu gwailh y gweilhlu blynyddoedd cynnar trwy gynnal seremoni ddathlu ltynyddol gydag amryw galegoriau gwahanol Rannu arfer da ymysg slalf Cylchoedd Meilhrin trwy gynnal p￿IlgOraU Sir Gyhoeddi prosbeclws 'Academi' gan ddarparu cyfleon Dalblygiad Proffesiynol Parhaus ar g5rfer y gwerthlu Ar yr olwg gyntal, blwyddyn o gynnal a chelnogi ein gilydd gan sicrhau fod pob Cylch Meilhrin a phob meithrinfa yn cael y gefnogaeth orau posib fu hon Ond bu'n flwyddyn o ehangu a g￿h1O ffiniau hefyd Llwyddwyd i gadw mornenlwtn y gwaith o agor Cylchoedd newydd gyda chynllun 'Selydlu a Syrnud. gan agor CylGhoedd M81thrin newydd, ac I barhau i gynnig gwasanaethau 'Cymfaeg i Blant,, Croesi'r Bont, Clwb c￿Sh, Sianel YouTube Dewin a Doti i enwi dim ond rhai o'n cynlluniau Bu Cylchoedd Ti a Fi dan arweiniad ein lim o Swyddogion fi a Fi Teithiol a gydag arneinwgr gwirfoddol helyd - yn ail-adeiladu mOMen￿M o ran gwailh ac mae cynlluniau cyflrous ar y gweill os y bydd cynlluniau grant amrywiol yn cael eu gwireddu. 12 Mudiad Merfhnn Cyfyngedig Am y Wddyn yn dnNeddu 31 Mawrth 2025 rifoldebau'r Ymddiriedol Oat aniad o G Mae'r Ymddinedolwyr (sydd hefyd yn Gyfawyddwyr Mudiad Meithnn I bwrpas cyfraith cwmni) yn gyfrifol am gynhyrchu r Adrr)ddiad Blynyddol a'r datganiad cyllidol mewn Cylundeb gyda'r gyfrailh cymwys a'r Ymarfenad Cyfrifo Cyffredinol Derbyniol Oeyrnas Unedig (Egwyddonon Derbyniol Cyfnfo Cyffredinol) Mae cyfrailh cwmniau yn mynnu fod y CyfaI￿ddWyr yn darparu datganiadau cylliijol ar gyfer bob blwyddyn ariannol. sy'n rhoi darlun teg o gyfflwr y cwmni a't [S￿wmnIau. a'r derbyniadau a'r adnoddau a dderbyniwyd gan gynnwys Incwrn a gwanant yr elusen a'r grwp am y cyfnod hwnnw Wrth baratoi'r datganiadau cyllidol, mae disgwyl I'r Yrnddiriedolwyr I Ddewis polisiau cyfrifyddol addas ac yna'u cyrnhwyso'n gyson, Arsylm trefnau ac egWyddOf￿n y SORP elusennau. Gwneud dyfamiadau ac amcangyfrrfon s￿n rhesymol a chall. Darparu datganiadau cyllidol ar sail busnes hyfyw oni bai 81 fod yn anaddas I gyfftryd yn ganiataol y bydd y cwmni yn parhau mewn busnes. Nodi a yw'r safonau cyfrifyddu priodol wedi cael ei ddilyn. a dat9anu ac esbonio yn yr adroddiad blynyddol unrhyw ymadawiad o bvrys Mae'r Yrnddinedolwy¢ yn gyfnfol am gadw cyfrrfon pnodol sy'n datgelu gyda chyfvirdeb rhesymol ac ar unrhyw adeg 9yflwr cyllidol y cwmni a'r gthp acyn eu galluogi I sicrhau forj y dalganiadau cyllidol yn cydsynio a Deddf Cbvmniau 2006 Maent hefyd yn gyfrifol am sicrhau asedau'r cwmni a'r grnp a gan hynny I gymryd camau rhesymol i atal ac I ddarganfod twyll ac afreolejdd-dra arall Nirl yw r Yrnddiriedolwyr yn ymwybodol o unrhyw wybodaeth arall y dylai'r archwilwyr fod yn ymwybodol ohono (fel y drffinnir dan Ran 418 0 Ddeddl Cwmniau 2006) ynglyn a'r elusen a'i is-gwmniau Mae'r Ymddinedolwyr wed5 cymryd camau I wneud yn siwr eu bod yn ymwybodol o unrhyw wybodaeth archwiliad a gwneud yn siwr fod yr archwilwyr yn ymyéybodol o'r wybodaeth yma Mae'r Ymd4Jiriedolwyr yn gyfnfol am y wybodaeth gorfforaelhol a chytrrfo sydd wedi ei gynnwys ar wefan yr elusen Mae theolau yn y Deyrnas Unedig ynglyn a pharatoi gwybodaeth a rhannu adroddiad blynyddol yn gallu arnrywio o'i gymharu a chyfr8ilhiau eraill Archwilwyr Aae erthyglau'r cwrnni yn gofyn am ail-apwyntso'r archwlwyr yn fynyddol Yn unol a rhan 485 (4) o Ddeddf Cwmniau 2006. bydd cynnig i apwyntio Bevan Buckland LLP Cyfnfvryr Siartredig ac Archwlwyr C¢frestredig yn cael ei roi o flaen y Cyfarfocl Blynyddol Awddwyd yn ol gorchymyn y Bwrdd o Ymddinedolwyr a'i a￿y￿d0 ar ei rhan Or Gwenllian Haf Lansdown Davies Ysgrifennydd Dyddiad 19 Mehefin 2025 13 Mudiad Meithnn Cyfyngedig Am y flwyddyn yn diweddu 31 Mawrth 2025 Adroddiad yr Archwilwyr Annibynnol i Aelodau Mudiad Wleilhrin Cyf Barn Rydym wedi archwilio datganiadau ariannol Mudiad Meilhrin Cyf (y 'rhianl-gwmni elusennol,) a'i Is-gwmni {y'grnp') ar gyler y flvryddyn a ddaeth I ben ar 31 Mawrth 2025 sy'n cynnwys Dalganiad Cylunol o Weithgareddau Anannol. Cyfrif Incwm a Gwarianl y Gw a'r Elusen, Maniolen Gylunol a Manlolen yr Elusen, Datganiad o Arian y Grv4p a nodiadau'r daiganiadau ariannol. gan gynnwys crynodeb o bolisiau cyfrifyddu arwyddocaol Y Ilramwailh adrodd ariannol a weilhredwyd wrth eu paialoi yw'r gylraith berthnasol a Safonau Cyfrifyddu'r Deyrnas Unedig, gan gynnwys Safon Adrodd Ariannol 102, Y safon Adrodd Ariannol yn y OU a Gweriniaeth Iwerddon (Arfer Cylrifyddu a Dderbynnir yn Gytlredinol yn y Deyrnas Unedig). Yn ein barn ni mae'r daiganiadau ariannol yn cynnig darlun cyfvir a theg o selyllla'r gpNp a'r rhiant-gwmni elusennol ar 31 Mawrth 2025 ac o adnoddau'r grnyp a'r rhiant-gwmni elusennol sln (Jod I mewn a'r defnydd o adnoddau, gan gynnvrys Incwm a gwanant y gw? a'r rhiant- gwmni elusennol af gyfer y fhryddyn a ddaeth I ben ar yr adeg honno, wedi cael eu parat￿,n gywif yn unol ag Arfer Cylnfy(klu a Dderbynnir yn Gyffredinol yn y Deyrnas Unedig, ac wedi cael eu paratoi yn unol a gotynion Oeddl Cwmniau 2(X)6 a Deddf Elusennau 2011 Sail ein barn Penodwyd nj yn archwilydd o dan Ddeddl Cwmniau 2006 ac adran 151 0 Ddeddl Elusennau 2011 ac rydym yn aijrodd yn unol a'r Deddlau hynny Cynhaliom ein harchwiliad yn unol a Safonau Rhyngwladol ar Archwilio {y DU) a'i gylraith berlhnasol Disgnfir ein cylrifoldebau o dan y safonau hynny ymhellach yn yr adran o'n hadroddiad ar gylrifoldebau'r archwlydd dros archwlio'r daiganiadau ariannol Rydym yn annibynnol oddi wrth y grwp a'r rtiiani-gwmni elusennol yn unol a'r gofynion moesegol sln berthnasol I'n harchwiliad o'r datganiadau aiiannol yn y DU. gan gynnwys Safon Foesegol y Cyngor Adrodd Ariannol. ac rydym wedi cyflawni ein cyfnloldebau moesegol eraill yn unol a'r gofynion hynny Credwn lod tysliolaelh yr archwiliad yr ydym wedi'i sicrhau yn dthgonol ac yn briodol i ddarparu sail ar gyf8r ein barn Casgliadau ynglyn a busnes gweithredol Wrth archwilio'r datganiadau ariannoj. rydym wedi dod I'r casgliad bod defnydd yi ymdd1riedo￿f o sail busnes gweithredol o gytrifyddu wrth baraioi'r datganiadau ariannol yn bnodol Yn seiliedig ar y gwaith rydym wedi'i berffonnio. nKJ ydym wedi nodi unfhyw ansicrwydd penhnasol yn ymwneud a digwyddiadau neu amodau a allai, yn unigol neu ar y cyd, dallu amheuaelh sylweddol ar allu'r cwmni I barhau lel busnes gweilhredol am gyfnod O ddeuddeg mis o leial o'r adeg honno mae'i datganiadau ariannol wedi'u hawdufdodi I'w cyhoeddi Disgrilir ein cyfnloldebau ni a chyfrifolclebau'r ymddinedolwyr mewn perthynas a busnes gweithredol yn adrannau perthnasol yr adroddiad hwn Gwybodaelh arall Mae'r ymddir18dolwyr yn gyfnfol am y wybodaelh arall Y wybodaelh arall Y•V'r wyt)odaeth sydd wedi'i chynnwys yn Adroddiad 81ynyddol yr Ymddiriedolwyr sydd ar dudalennau 3 1 13. heblaw am y datganiadau ariannol ac sn hadroddiad arch%￿lyd￿ am hynny 14 Mudiad Meilhrin Cylyngedig Am y Ilwyddyn yn dlweddu JI Mawrth 2025 Nid yw ein barn ar y daiganiadau anannol yn cynnwys y wyl)odaelh arall a, heblaw am y gfaddau a nodir yn benodol I'r gwrthwyneb yn ein hadroddiad, ni fynegwn gasgliad o unrhyw lalh o ran sicrwydd am hynny Mewn cysyllliad a'n harchwiliad o'r datganiadau ariannol. ein cyfrifoldeb yw daTllen y wybodaeth arall ac. wrth wneud hynny, ystyried a yw'r wybodaeth arall yn cynnwys anghysondeb perthnasol a'r datganiadau ariannol neu ein gwybodaelh a enillwyd yn yr archwiliad neu'n cynnwys camddatganiad perthnasol ymddangosiadol arall Os gwelwn anghysondebau perthnasol neu gamddatganiadau perthnasol ymddangosiadol o'r fath. mae'n otynnol I ni bennu a oes camddalganiad perthnasol yn y dalganiadau ariannol neu gafflddatganiad perthnasol o'r wybodaelh arall Os ydym yn doLJ I'r casgliad. ar sail y gwailh ry(Jym wedi'i wneud, fod camddal9aniad perthnasol o'r wybodaeth arall hon. mae'n otynnol i ni adrodd y ffaith honno Nid oes gennym ddim I'w adrodd yn hyn o beth Barn am faterion eraill a ragnodlr gan Ddeddf Cwmniau 2006 Yn ein barn ni, yn seiliedig ar y gwailh a wnaed yn ystod yr archwiliad mae'r wybodaelh a nodir yn Adr¢xldiad Blynyddol yr Ymddinedolwyr ar gyler y flwyddyn ariannol y caiff y daiganiadau ariannol eu paratoi ar ei chyfer yn cydfynd a'r datganiadau ariannol mae Adroddiad 81ynyddol yr Ymddiriedolwyr wedi cael ei baraloi yn unol a golynion cyfreilhiol perthnasol Mater y mae gofyn I nl adrodd yn el gyl¢h o dan Ddeddf Cwmniau 2006 Yng ngoleuni'r wybodaeth a'r ddealltwriaeth o'r grwp a'r rhianI￿Wrnn1 elusennol a'u hamgylchedd a enillwyd yn ystod yr archwiliad, nid ydym wedi canfod camddatganiadau perthnasol yn Adroddiacl Blynyddol yr Ymddiriedolwyr MaterK)n y mae gofyn i ni adrodd yn eu cylch drwy eilhriad Nid oes gennyrn unfhy¥V beth adrodd ynghylch y malerion cantynol Ile y mae Deddf Cwmniau 2006 a Oeddf Elusennau 2011 yn mynnu ein bod yn adrodd I chi os ywr canlynol wedi digwydd yn ein barn ni nid oes cofnodion cyfnfyddu digonol wedi cael eu ¢adw gan y rhiant-gwmni elusennol, neu ni chafwyd ffurtlenni sy'n ddigonol af gyfer ein harchwiliad gan ganghennau nad ydym wedi ymweld a nhw. neu nid yw daiganiadau ariannol y fhianl-gwmni elusennol yn cyd-tynd a'r ffurtlenni a'r cofnodion cyfrilyddu, neu nKI yw daigeliadau penodol ynghylch tal ymddfftedolwyr a nodir gan y gyfrailh wedi cael eu gwneud, neu nid ydym wedi caei yr holl wybodaeth a'r esboniadau y mae angen I ni eu cael ar gyler ein harchwiliad Cyfrifoldebau'r ymddiriedolwyr dros y datganiadau ariannol Fel yr esbonnir yn Ilawnach yn y Daiganiad o Gyfrifoldebau'r Ymddiriedolwyr ar dudalen 13, mae'r ymddinedolwyr {sydd hetyd yn g￿etthredV fel cyfaThvyddwyr y cwmni elusennol er dibenion cyfraith cwrnniau) yn gyfritol am baraloi'r datganiadau ariannol ac am eu bodloni eu hunain eu bod yn cynnig darlun cywir a theg, ac am y cylry¥V reolaeth fewnol y fflae'r ymddiriedofwyr yn penderfynu sy'n angenrheidiol i'w galluogi i baratoi dalganiadau ariannol nad ydyni yn cynnwys camddaiganiadau perthnasol. boed drwy dwyll neu wall Wrth baraloi'r datganiadau ariannol. mae'r ymddinedolwyr yn gyfrilol am asesu gallu r grwp a'r rhianl-gwmni elvsennol I barhau fel busnes gweithredol. gan ddaigelu, lel sy'n berthnasol. latenon yn ymwneud g busnes gweilhredol a defnyddio'r sail cyfrifyddu busnes gweithredol onid ww'r Ymdd1r￿d0lwyr naill ai'n bwriadu dtddymu'r gThvp neu'r rhiant-gwrnni elusennol neu ddod a gweithrediadau I ben. neu os nad oes ganddynt ddewis realisbg arall ond gwneud hynny 15 MudEad Meithrin Cyfyngedig Arn y Ilwyddyn yn diweddu 31 Mawrth 2025 Cyfrifoidebau'r archwilydd dros archwilio'r datganiadau ariannol Ein hamcanion cael sicrwydd rhesymol nad yw'r daiganiadau ariannol yn eu cylanrwydd yn cynnwys camddaiganiad perthnasol. boed drwy dwyll neu wall. a Ilunio adroddiad archwilydd sy'n cynnwys ein barn Mae sicwdd rhesymol yn rhoi lefel uchel o sicrwydd. ond nid ywn gwarantu y bydd archwiliad a gynhelir yn unol a'r Salonau Rhyngwladol ar Archwiliad {y OU) bob amser yn canfod camddatganiad pan fo'n bodoli Gall camddatganiadau godi o dwyll neu wall ac fe'i hystyrir yn berthnasol os gellid cjisgwyl yn rhesymol y byddent, yn unigol neu gyda'i gilydd. yn dylanwadu ar benderfyniadau economaidd defnyddwyr a wneir yn seiliedig ar y datganiadau ariannol hyn Mae alreoleidd-dra, gan gynnwy5 Iwyll. yn achosion o ddiffyg cydymllurfio a deddfau a rheeiiadau Rydym yn dylunio gwerthdrefnau yn unol a'n cyfrifoldebau, a amlinellir uchod, I ganfod camddaiganiadau perthnasol mewn perthynas ag alreoleidd-dra, gan gynnwys Iwyll Manylir Isod I ba raddau y mae ein gweilhdretnau'n gallu cantod afreoleidd-dra, gan gynnwys nvyll Y graddau yr ystyriwyd bod yr archwiliad yn gallu canfod afreoleidd-dfa. gan gynnwys twyll Rydym yn nodi ac yn asesu'r nsgiau o gamddatganiad perthnasol o ran y Oaiganiadau Ariannol. boed hyriny oherwydd Iwyll neu wall. ac yna. yn dylunio ac yn cyllawni gweith¢refnau archwilio sy'n ymalebol I'r risgiau hynny, gan gynn￿yS casglu tysliolaeih archwilio sy'n ddigonol ac yn briodol I ddarparu sail I'n barn Wrth gynllunio'r archwiliad aelhom ali I drafod ein hannibyniaeth aichwilio. gan gydymlfurtio a Safon Foesegol Ddiwygiedig 2024. ag aelodau'r lim ymgysylltv, ac aelhom ati hefyd I tonitro ein hannibyniaelh yn barhaus tfwy gydol y broses Nodi ac asesu risgiau posibl sy'n gysylltiedig ag afreoleiddrflra Wrth nodi ac asesu risgiau o gamddalganiad perthnasol mewn perlhynas ag afreoleidd-dra. gan gynnwys twyll a diffyg cydymffurfio a deddfau a iheoliadau, roedd ein gwoithdrefnau'n cynnwys y canlynol holi rheolwyr, 9an gynnwys casglu ac adolygu dogfennau ategol, mewn perthynas a pholisiau a gweithdrefnau'r cwmni o ran nodi, gwerthuso. a chydymlfurfio a deddfau a rheoliadau, ac a oeddent yn ymwybodol o unrhyw achosion o ddiflyg cydymffurtio, canlod ac ymaleb I risgiau Iwyll, ae a oedd ganddynl wybQdaeth am unrhyw dwyll gwirioneddol, amheuaelh o dwyll neu dwyll honedig, rheolaethau mewnol a setyolwyd i hniaru risgiau sy'n gysylltie(Iig a thwyll neu ddiflyg cydymffurlio a deddlau a rheoliadau, trafod ymhlilh y tim ymgysylttu sut a Ile y galla tsvyll ddigwydd yn y Oatganiadau Anannol, ac unrhyw ddangosyddion posibl o ran twyll Trwy'r drafodaeth hon. nodwyd potensial ar gyfer iwyll yn y meysydd a ganlyn. Cydnabyddiaeth refen meithrin dealllwriaeth o'r fframweithiau cylr81thiol a theoliadol y fflae'r cwmni'n gweithredu'n unol a nhw. gan ganolbwynlio ar y deddfau a'r rheoliadau hynny a galodd effailh uniongyrchol ar y Datganiadau Ariannol neu a gafodd effaith sylfaenol ar weithrediadau'r Grwp Roedd y deddfau a'r rheoliadau allweddol a ystynvryd gennym yn y cyd4eslun hwn yn cynnwys Deddl Cwmniau y DU a deddhvriaethau Irelh perthnasol 16 MLxliad Meiihnn Cyfyngedig Am y Ilwyddyn yn (Jiweddu 31 Mawrth 2025 Ymateb archwilio I'r rlsglau a nodwyd Yn ogyslal a'r Uchod, roedd ein gweilhdrefnau i ymaleb I nsgiau a nodvryd yn cynnwys y ¢anlynol adolygu daigeliadau a phrofion datganiadau ariannol I ddogfennau ategol I asesu cydymff urliad a deddfau a rheoliadau perthnasol. ymholi rheolwyr ynghylch ymgylreitha a hawliadau gwirioneddol a phosibl, pertforrnio gw8ilhdrefnau dadansoddol I nodi unrhyw berthnasoedd anarferol neu annisgvryl a allai ddynodi nsgiau o gam(Jdatganiad perthnasol ohetwydd twyll. darllen colnodion cyfarfodydd y rhai sy'n gyfrilol am lywodraethu ac adolygu gohebiaeth a ChyllKI a Thollau EM. a wrth fynd I'r afael a'f nsg o dwyll trwy reolwyr yn diystyru rheolaethau, profi priodoldeb cofnodion cyfnodolion ac addasiadau eraill, asesu a yw'r dylarniadau a wnaed wrth wneud amcangyfnfon cyfrifyddu yn arwydd o ragfarn bosibl. a gwerthuso rhesymeg busnes unrhyw dralodion arwyddocaol sy'n anarterol neu y lu allan I gwrs arferol busnes Gwnaethom hefyd gyfleu deddlau a rheoliadau perthnasol a nodwyd a nsgiau twll posibl I holl aelodau'r tim ymgysylllu a pharhau'n effro i unrhyw arwyddion o dwyll neu ddiffyg cydymffurfio a deddfau a rheoliadau irwy gydol yr archwiliad Mae disgrifiad pelkch o'n cyfriloldebau dros archwilio'r datganiadau ariannol ar gael ar wefart y Cyngor Adrodd Ariannol ar Irc or ukjaudilorsres onsibililies Mae'r disgrifiad hwn yn ffurfio than o'n hadroddiad archwilydd I bwy rydym yn adrodd Cailf yr adroddiad hwn ei gyllwyno i aelodau ac yrnddiriedolwyr y cwmni elusennol yn unig. fel corff, yn unol a Phennod 3 0 Ran 16 0 Ddeddl Cwrnn4au 2006 ac adran 154 o Ddeddf Elusennau 2011 Cynhaliwyd ein gwaiih archwilio er mwyn I ni allu datgan I aelodau ac ymddiriedolwyr y cwmni elusennol ynghylch y materion hynny y mae gofyn I ni ddalgan yn eu cylch mewn adroddiad archwilydd, ac nid am unrhyw ddiben arall I'r graddau Ilawn a ganiateir gan y gylrailh, nKI ydym yn derbyn nac yn cymryd cyfnfoldeb dros unrhyw un ac eilhno'r cwmni elusennol a'i aelodau a'i ymddinedolwyr fel corff, am ein gwarttraffiwiif(rar-gyler yr adroddiad hwn, neu am y safbwynliau a ffurfiwyd gennym Henry Lloyd-Dawes (Uwch Arc dros ac ar ran Bevan 8uckland LLP Archwilydd Staiudol, Cyfnlwyr Siartredig Ground Floor, Cardigan House Castle Court Swansea Enterprise Park Swansea SA7 9LA Staludol) Dyddiad 2025 17 Mudiad Meithnn Cyfyn8edi8 Am y flwyddyn yn dFweddu 31 Mawrth 2025 Dal anlad unol o Welih areddau Arlannol am flw dd n n diweddv 31 Mawmh 2025 Cronleydd Cronfeydd Cronla Anghylyngedig Cyfyngedig WAddol £'ooo £'ooo £'ooo 2025 2024 £'ooo £'ooo In¢wm a gwaddolion" Rhoddion a ChymynTodd Gweilhgoreddau elusennol Gweilhgare¢dau masnachol arall Buddsoddiadau Arall Cylanswm 52 6,735 2.113 71 36 55 6,540 2,134 10 54 8,793 5.871 2,113 71 36 8.143 864 864 Gwarianl Coslau ¢ynhyrchu Incwm Coslau elusennol Cosiau Llywodraelhu Cylanswm 184 8.237 64 8,485 21 796 205 9,033 66 215 8.422 101 8.738 10 819 (Lleihad) I Cynnydd ar ail-bii%o buddsoddiadau Incwm i gwariant net 12n {369) 127) (324 75 45 130 Trosglwyddiadau rhwng cronfeydd Cronla wedi ei drosglwyddo I'r Mudiad 22 122) Symudladau nel mewn cronleydd (347) 23 (324) 130 Cronfeydd agonadol ai i Ebrill 2024 Cronfeydd cau ￿ 31 Mawrth 2025 4.385 100 123 4.485 4,355 Mae'f dalganiad ¢yluno o weilhgareddau ariannol yn cynnwy5 pob elw a cholled yn y flwyddyn Mae pob Incwm a gwariant yn perthyn i Incwm o weithrodiadau sydd yn parhau 18 Mudiad Meithrin Cyfyn8edi8 Am y flwyddyn yn diweddu 31 Mawrth 2025 Mantolenni Y Cwmni 2025 £'ooo Nodyn 2025 £'ooo 2024 £'ooo 2024 £'ooo Asedau Sefydlog Asedau Sefydlog Cylfyrddadwy Buddsoddiadau Hir Oyrnor 14 15 1,616 814 2.430 1,592 845 2.437 1.607 814 2,421 1.581 845 2.426 Asedau Cylredol Stoc Dyledwyr Buddsoddiadau - lymor byr Banc ac arian parod 16 513 1,538 931 2,990 459 1,538 825 2,830 356 1,673 1,129 3.165 15 1.673 1,239 3,317 Credydwyr I'w talu o fewn blwyddyn Asedau Cylredol Net 18 (1,259) 1,731 (1,269) (1,181> 2.048 1,649 (1.198) 1,967 Asedau Net 4.161 4,485 4,070 4,393 Cynrychiolwyd gan Cronfeydd anghyfyng8dig Cronfa gylfredinol Cronfeydd ¢￿yngedIg Cyfanswm cronleydd yr elusen 4,038 123 4,161 4,385 100 4.485 3,947 123 4.070 4.293 100 4.393 19 Mae'r ymddiriedolwyr wedi paratoi cylnfon gnhp yn unol ag adran 398 0 Ddeddl Cwmniau 2006 Mae r nodiadau ar dudalennau 21-38 yn rhan annatod o'r datganiadau ariannol hyn Cymeradwywyd y cyfnfon gan Fwrdd y Cylarwyddwyr ar 19 Mehefin 2025 ac awyddwyd ar eu rhan gan Catrin Edwards Cyfa¥wyddwyr Gwenllian Haf Lansdown Davies Ysgrifennydd 19 Mudiad Meithrin Cyfyngedig Am y flwyddyn yn diweddu 31 Mawrth 2025 aniad Llil Arian &>dyn 2025 £'ooo 2024 £'ooo Llil arlan o werthgareddau gweithredu Arian net a ddarperir gan gw erthgareddau gw erthredu Llil arian o werthgareddau buddsoddi cw m o w erthiant asedau sefydlog Ftyniant asedau sefydbg Incw m o w erlhiant buddsoddiadau ynianl buddOsdd￿daU Arian net a ddarperir gan gweilhgareddau buddosddi 23 420) 167 750 (33) (88) 200 1.673} (956) 112 Llif arian o weilhgareddau cyllidol Ad.datsad benthycodau ew nfyf o benlhyc￿daV new ydd t*rbyniadau gw addol Arian nel a ddarperlr gan gweithgareddau cyllldol w ￿ nEW n arian paroo a ¢nyrw ennoeoa arian paroa yn y cyfned adrodd Arian parod a chyfw erthoedd anan parod ar ddechrau'r cyfnod adrodd ArRn parod a chylw erthoedd arHn parod ar ddw edd y cyfnod adrodd (308) (789) 24 1,239 2,028 931 1.239 20 Mudiad Meiihrin Cytyngedig Am y Ilwdtyn yn diweddu 31 Mawrth 2025 NodAdau I'r C rifon am dd n diweddu 31 Mawrth 2025 1. Gwybodaeth Gylfredinol Mae'r cwmni yn gwmni elusennol ac yn gwmni p￿lIat cytyngedig dThvy warant a heb gyfalaf cylrannau wedi ei ymgorflon yng Nghymru a Lloegr Cyfeiriad y swyddfa gofreslredig yw Y Ganolfan Inlegredig Boulevard St Brieuc Aberysiwyth Ceredigion SY23 1 PD Cymru Cafodd y daiganiadau anannol hyn eu hawdurdodi IW cyhoeddi gan y Bwrdd ar 19 Mehefin 2025 2. Polisiau Cyfrifo Yr arian a ddefnyddir o ddydd i tsnsw £'ooo £'ooo £'ooo Cost Ar 1 Ebnll 2024 Ychwanegiadau Ailbns aL% Gwerthiannau Ailddo&Janhiad Ar 31 Mawrth 2025 5.680 313 88 5,993 88 {15} {15) 5.680 386 6,066 Allbrislo Ar l Ebnll 2024 Ailbngo ar gyler y Ilwyddyn Gwafydu ar ailbn$ad Gwerthiannau Ailddo4)arthiad Ar 31 Mawrth 2025 4.130 47 271 17 (15> 4,401 64 11$ 4.177 273 4.450 Gwerth ar y Ilylrau nel Ar 31 Mawrth 2025 1.503 1.550 113 1,616 1.592 Ar 31 Mawrth 2024 42 31 Mudlad Meithnn Cyfyngedig Am y,11￿ddyn yn dmieddu 31 Mawrth 2025 nfon am fl n diweddu 31 Mawrth 2025 No iadau I'rc 14b Asedau Setydlog Cylfyrddadwy- Y Cwmni Y Cwmnl Oller Chelll Moduron Swyd•Jla £'ooo Adetladau Rhydd* ddaliadol £'ooo Adejladau ar Brydle$ Cyfansw E'OOO £'ooo £'ooo Cost Ar 1 Ebnll 2024 Ychwanegiadau Ailbn9ad Gwerthiannau Ailddo*arthiad Ar 31 Mawrth 2025 5.680 287 86 5.967 (15) (15) 5.680 358 6,038 Ailbrislo Ar l Ebnll 2024 Ailbn90 ar gyfer y Ilwyddyn Gwa￿dU ar ailbnsad Gwerfhiannav Ailddo*)arthiad Ar 31 Mawrth 2025 4.130 47 256 13 4,386 60 (15) 4,177 254 4,431 Gwerth ar y Ilyfrau nel Ar 31 Mawrth 2025 Ar 31 Mawrth 2024 1.503 1.550 104 1,607 1,581 31 32 •Audiad MÈithrin Cyfyngedig Am v flwyddyn yn diweddu 31 Mawrth 202S Nodiadau I'r Infon am n diwe du 31 Mawrth 202 14c. Asedau Setydlog Cylfyrddadwy - Gwybodaelh yehwanegol Mae cost neu gwerth ar 31 Mawrth 2025 ei cynrychioli gan Dosbarth Aseda Adeiladau Rhydd4dalladol Adeiladau ar Brydles Cylanswm £'ooo £'ooo £'ooo Gwerth cyn 01 04 2018 Ailbnsad cyn 01 04 2018 Albngad yn ygod 2018 19 Albnsad yn ystod 2019 20 Ailddo￿arthlad yn ygod 2020 21 729 1269) 5.953 (4.183) 6,682 (4,452) 161 Ailbn9ad yn ys1od 2020 21 Ailbnsad yn ystod 2021 22 Ailbnsad yn ystod 2022 23 Ailbngad yn yslod 2023 24 Gwerthiani Swyddfeydd 2023 24 Ailbnsad yn yslod 2024 25 {131} <131) {60) {60) 100 100 (4001 rJso {47) (750) {47) Ar 31 Mawrth 2025 1,503 1,503 Mae'r adeiladau ar brydleswedi cael ei ailbngo ar 31 03 2025 Roedd ap*verthwi annibynnol, Famiers Marts IR G Jones) Ltd yn 9wneu¢J y gwaith ailbn90 Yn yaod y flwyd¢Jyn anannol 2023 24 mae adeilad thydd-ddaliadol S￿dIa CaQ￿Ydd wedi ei v￿rthU ag helyd adeiliad brydles Swyddfa Wrecsam 33 Mudiad Meithrin Cyfyngedig Am y flwyddyn yn diweddu 31 Mawrth 2025 No iadau I'r C nlon am diweddu 31 Ma¥¥rth 2025 15a. Buddsoddiadau- hlr dyrnor Y Cwmni 2025 2024 2025 2024 BUdd￿ddi8￿ mewn l￿wmn* 8udd9)ddiad eraill 814,085 814 085 844,755 814,oas 844.755 844.755 814 086 844,756 8uddsoddi8dau r￿Wft iS￿Wn￿laU Ar 31 Mawnh 2025. daliodd yr elu*n 100% o rcylranddaliadau a theolaelh o'rcwmniau canlynol Gwlad Corfforiad Cymw a Lloegr Malh o gyfranddaliad Cylranddaliadau yflredin Natur y busnes Meilhnnfeydd Cymru C5rf MeilhnDleydd Buddsoddiad eralll. Slo¢iau a Chyfranddaliadau Gwerth marchnad 1 Ebnll 2024 Bud¢rannau a Ilog a Coaau rheoli bUdd￿ddiadaU Budd￿ddlad newydd yn yaod y Ilvryddyn Budds)déiadau gwaredu yn yslod y Ilwyddyn Cynydd I (Lloihad) yn gwerth budd&)ddiadau Ar 31 Mawrth 2025 844,755 1,797 (5.246) 287,123 1269.156) (45,188) 814.085 15b Buddsoddiadau - lyrnor byT Gwerth marchnad l Ebnll 2024 eUdd￿ddiadaU dd wedi ychwan8gu YD y*od y Ilwyddyn BUdd￿(l￿1a￿aU dd weedi lynnu yn yaod y flwyddyn Llog a dderfoyniwid Costau Rheoli buddg)ddiadau Ar 31 Mawrth 2025 1.672,531 (200,000) 69,369 (3.562) 1,538,338 34 Mudiad Meithrin CyfynEedie Am y flwyddyn yn dwieddu 31 Maivrth 2025 nton am diwedd 31 Mawrth 2025 lodiadau i'r C 16 Stoc YGrw 2025 E'ooo Y Cwmnl 2025 2024 t'ooo £'ooo 2024 £'ooo Nwyddau ai werth 17. Dyledwyr YGrw 2025 £'ooo Y Cwmni 202S 2024 £'ooo £'ooo 2024 £'ooo O fewn blwyddyn Dyledvryr ma*achol Darpanaelh ar gyler dyledvryr Symiau'n ddyleduso'r 1&94vmniau Rhagdaliadau Oyledwyr elaill 278 122) 198 P4) 230 146 113 144 513 93 131 398 1Q3 126 459 88 119 356 18 CredydwyT- symiau'n daladwy o lewn blwydd Y Cwmni 2025 2024 £'ooo £'ooo 72 40 36 45 186 153 186 224 569 599 81 84 51 53 2025 £'ooo 107 2024 £'ooo 55 Credydwyr ma￿a¢hOl Symiau sy'n ddyledus I'r i& Credydwyr eraill Croniadau ac Incwm gohinedig C￿￿YdwYf SAS Trelh ac Y9*1nanl Gwladol Pengwn 220 210 569 102 51 278 599 103 53 35 Mudiad Meithrin Cyfyngedig Am v flwyddyn yn diweddu 31 Mawrth 2025 nlon am 11 dd n diweddu 31 Mawrth 2025 Nodiadau i'r C 19. Cronleydd Cytyngediy 31 31 Mawlh Llw4)dWh Cynru {11 Gra* Cslr*d W12ffi- Uwo**h CyTYviI ProsleL*au sknol Iiil 191 178) 19 Cyyjcr e40 Mug*¥wd CwfyfdSn Ciryor Casrthy Sknylgty Sli Poffjs Cy¥ty Sr Yrrys SwKb>J Tl afi CwdJgr YsDs Mrn. cer&￿91¢￿- OaiY)gV 17 17) 16 16 151 {91 At•t*fi thrFAyth a CaffwB¥h Ctrw-Cr¢3W r otr1￿-0thaUnO OirW-&oE* r 8fy 19) 16) {toi io D¢tyh.TiaFI Fllini 12 12 12) {>Ji 15) (10) Penfio-DattJJgU RCT. 10 ACT-CiwfPo IWlg¢y Sr Mry9•YY•4J PM419ry Stf Cw¢tA*I Wlgor &r Fftir4 Ig¢w &1 yr￿ Mc C>ry4y C&rffili C>T¥Jor C*olOJ C￿￿tY Sr FaiN Clet¥an C)l•rioC CywJor M>fP• Cy¥Jc( Pty Ardl Gr)31￿ Dthwan. G*yrtyMc Cy¥Jor Torl Cwllunlau Iiir) C•ECSgi￿. Awg 1141 12 IZJ 17 14 14) 14 1121 19) 14 . sn . Othau D&3 - AJ&l 15) SI￿1 cwThkwb21 Oe4ana 0¢4J 14 18411 36 Mudiad Meithrin Cyfyn8edig Am y Ilwyddyn yn diweddu 31 Mawrth 2025 Nodiadau I'rc nfon am fl dd ndi ddu 31 Mawrth 2025 19b Cronleydd Cyfyngedig Mawrth 2024 Ar 31 31 MAVrth LIs￿dI*1b c￿lU Ill Gr8Jrt 9•40th r C5lr¢•Jg41w-LJyx•**i Cy7Y￿1) o$l￿a￿ skol {ii) (70 c￿￿or Bro M4yganTr CyYJ¢r Caerfyfdcln 14 10 iiO> i* 10 Igcy Sli P &r M￿. 944)rtkyJ Ti afi 16 16 14 1S Cae¢fjgiL￿-o￿y9U (9) Cu*Jgic•-OttPraLln Oèj 4 arall Ffrirdwexh c￿￿-cro851i 6¢ 01rt4rh-OthaJ n Deg Dityh-Cfce51 r 18) 141 iio) 10 Fnirl 15) In Ffilrn GWfft*i-0th￿n Deg U•di>*u C5ryty RCT. RCT. CKrAsi'r 18 Fwlgu Sr 8t0 Mry9WYVq Fwlgor Sf Fllirt FWl9¢Y M&V Caefffflli 1141 1351 15 CyvJoY Cae¥ 141 15) (10) lQ Mwwrf CJnJw Pth Arai Dty*n. Gw4yld T(flaen 17 (18) CwUunlau Cwth (ill) Cw#5gicn. (ia . Oaj . Ar￿1 Ltsi. &r*l a D(w {w) 37 Mvdiad Meithftn Cyfynged Am v flwrfddyn yn dlweddu 31 Mawrih 202S Nodiadau i r C I nlon am rth2 25 19e Cronfeydd Cyfyngedlg (parhad) Il De￿Y nnir granl Wddog Oaibtygu'f Cyl nod Syllaen gan Lyv*)draeth Cymru I gyl h>Ji Swyddo9 sv'n arbenigo y n y maes u) Oerbynnir granliau gan amrywol SllOEdd luag at **rth pen(Klol yn y sir honno Aydy m rhanny r granliau fesul cy Ilid o l ewn y sir honno 111) Mae cyn1lun￿U cy l eino y n cael eu haiiannu gan niler o A*￿Urd￿￿aU Ueol i sicrhau cy rthwy slant I blanl sydd ag anghenion y chwanagol Iv) Detby nnif gianl gan y Loleil ar gy ler cieu sianel cymunedol You Tube DeY4Tn a Doli 20 Dadansoddlad o'r ￿edaU Nel rhwng y Crontsydd Psedav setydlog rooo A5edau Credydwyr Cyfredol o lewn Cylanswm nei blwyddyn £'ooo £'ooo Cionfeydd Cyfyngedig Cyllid Sirol ly n cynn￿yS Cy nlluniau Cyl eiiiol Cronleydd anghyfyngedig Cronl a Gy11 redinol 123 17J 2.430 2,867 1.259 1.259 Ycwmni A%edau Credydwyr Cylredol o lewn Cyfanswm nel blwyddyn £'ooo t'ooo P6edau sétydlog £'ooo t'ooo Cionlaydd Cytyngedig Cy Ilid Sirol Iy ti cy nnwys Cynlknnia CvfwrK>I Crortleydd Anghyfyngedlg= Cfonla Gy IfredinDI 123 1tJ 2421 2421 2.707 2830 {1,181 21 Ymrwymlad Gwarlanf Cylalal Ar 31 Mawrth 2025. nrfl oedo y Gw V￿11 ymr4tymo i fvty o vrdnani cy lalal Mudiad Meithnn Cyfyngedig Am y flwyddyn Vn diweddu 31 Ma¥Jnh 2025 nlon am 11 dd n diweddu 31 Mawrth 202 Nodiadau I'r C 22a. Ymrw ymladau Cyllidol - Y Gr4iip Ar 31 Mawrth 2025. roedd YMr￿MIada￿ blynyddol arbrydles gw&*lhredol lel a ganlyn 202S 2024 £'ooo £'ooo 69 67 222 258 36 38 327 363 O lewn blwyddyn Rhwng dwy a phum mlynedd Dros bum mlynedd 22b Ymrwwnladau Cyllldol - Y Cwmnl Ar 31 Mawrth 2025. roedd yffl￿ladav blynyddol ar brydles 9weithredol lel a ganlyn 2025 2024 £'ooo £'ooo 49 49 137 186 O fewn blwyddyn Rhwng dwy a phum mlynedd Dros bum mlynedd 186 237 23 Cysonl Incwm l (Gwariant) Net l Llif Arian Net o We1thga￿ddaU Gweilhredu 2025 £'ODO 2024 £'ooo In¢wm l (gvlananl) net ar gyler y cyfnod adrodd (yn unol a'r dalganiad o we1lhga￿ddaU anannol) Addagadau ai gyler Oibnsanl a Ailbn9aid {Enil lion} I colledion ar lUdd￿ddIadaU Dilidend, Ilog a rhenti o fuddg)ddiadau Coiled l (elw) ar werthu a*dau *lydlog {Cynnyddl l Goslyngiad rnewn sloc {Cynnyddl l Gostyngiad mawn dyledwyr Cynnydd I IGoayngiad) fflewn credydwyr Anan net a ddarpenr gan gweithgareddau gweithredu (324) 130 60 43 (73) 164) 158) {15) {1) (115> (10) 425 (253> (420 167 24 Dadansoddiad o Symudiadau mewn Cronleydd Anannol Ar31 Ar31 Mawrth Llif arian Mawrth 2024 2025 £'ooo £'ooo 1.239 931 1.239 931 £'ooo {308) (308) Cyfnf banc ac anan parod Cyianswm cronleydd anan Ilangoswyd ar y fantolen Cyfnt banc ac anan parod 1,239 1.239 {3081 308 931 931 39 Company Number: 02164058 Charity Number: 1022320 Mudiad Meithrin Cyf (Limited by guarantee without shares) Directors. Report and Consolidated Accounts For Ihe year ended 31 March 2025 MudBd Meithrin Cyfyngedig For the year ended 31 March 2025 Contents of the Accounts Legal and Administrative Details Trustees, Annual Report 3-13 Independent Audrtors, Report 14-17 Consolidated Statement of Financial AclNiknes 18 Financial Balance Sheet 19 Consolidated Cash-flow 20 Notes to the Accounts 21-39 Mudiad Meithrin CyfyngedTg For the year ended 31 March 2025 Le al and Administrative Details CHARITY NUMBER: 1022320 COMPANY REGISTRATION NUMBER: 02164058 REGISTERED OFFICE The Integraled Centre Boulevard St Bneuc Aberystvryth SY23 1PD DIRECTORS: Alison Rees Edwards Anits Evans (resigned 1411012024) Connna Suzanne Lloyd-Jones Dr Rhodn Llwyd Morgan Mai Roberts (resigned 1411012024) Rhianwen Huws Roberts (resigned (1411012024) Huw Ll Williams Huw Marshall Gwenno George Elin Maher Savanna Jones Dr C£tnn Edwards Dr Geraldine Lublin Dr Gwennan Schiavone Owen Derbyshire Helen Roddick Noam Devey Rhodn Llwyd Morgan Gan Colin Lewis (resigned 2011112024) Gwenno George Non Gwilym Davies John Arthur Jones Dr Catnn Edwards Melanie Owen FUNDING AND STAFFING SUBCOMMl￿EE MEMBERS: CHIEF EXECUTIVE AND SECRETARY: Gwenllian Haf Lansdown Davies BANKERS: HSBC 19 Great Darkgate Street Aberystwyth Ceredigion SY23 1 DH SOLICITORS: Darwin Gray Helmont House Churchill Way Caerdydd CF10 2HE REGISTERED AUDITORS= Bevan Buckland LLP Ground Floor, Cardigan House Castle Court Swansea Enterpnse Park Swansea SA7 9LA Mudiad Meithrin Cyfyngedig For the year ended 31 March 2025 Trust8e5' Annual Re ort The Trustees, i e members of the Mudiad Meithnn Board of Directors, present their report and Ihe financial reports for the year ended 31 March 2025 Structure. Governance and Management The chanty Is governed by Ils memorandum and articles, adopled on 14 September 1987,- with modifications dated 05 10 1996. 02 10 1999, 21 10 2016, 19 10 2019, 30 112020. 22 112022 and 20 112024 The contribution of each member of the charity Is restncted to £1 towards Ihe assets In the event of the charity being wound up Mudiad Meithnn Is a volunlary organ￿?￿0n,-wh1Gh means that It Is managed at every level by volunteers Mudiad Meithnn was formed to promote and support the educatson, &qre and development of children under five through Ihe medium of Welsh within Cylchoedd Meithnn. Ti a Fi groups, day nurseries and olher varied provisions The membership of Mudiad Meithnn is open to every Cylch Meithnn. Ti a Fi group. compound group, day nursery and Individual. If they pay an annual membership fee (or have the fee waived e g In Ihe case of Ti a Fi groups) abide by Mudiad Meithrin's objectives and policies, and In the case of cylchoedd meilhnn. compound groups and Ti a Fi groups, have registered In accordance with the legal regulations, accept the constitution which ensures that Welsh Is the group's only working language and that the group accepts any child whose parents wish them to receive their care and early years, education through the rnedium of Welsh Mudiad Meithnn Is divided Into 22 counlies whose boundaries correspond to present Local Government boundaries There are four operational regions corresponding to Local Authority boundaries (with the exceplion of Powys) Board of Directors The Board of Directors Is Mudiad Meithnn's goveming body and its members are the charity's Trustees The Board. which Is responsible for policy matters, Is the governing council of the chanty Board members are the Honorary Officers of the 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 to report on perfomance and offer advi￿ as required The managers of Mudiad Meithnn are also called upon as needed Trustees re￿1ve an Induction pack on appointment to ensure that they are aware of Ihe charity's policies and procedures Appointmenls take place through an open and transparent proGess with open recruitment 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 (2015-2025) Dewiniaith was confirmed after consultation with volunteers. staff and public It Includes largels for each department of the Mudiad Meilhrin Cyfynged For the year ended 31 March 2025 work of Mudiad Meithrin, and It Is reviewed annually under the supervision of the Chief Executive It outlines Mudiad Meithnn's work tsrgets and pnonbes and therefore Infomis the organisation's activities while schemes of work are also developed for vanous projects A new strategy for 2025-2030 Is In preparalion as this report Is published Board members receive no paymenl or benefit of any kind. except where pemitted under the Company's Articles and Memorandurn. e g travel costs, childcare etc Board Sub-committees 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 every two months and reports to the Board of Directors Risk review The Board has reviewed the nsks specific to the Mudiad, In an effort to manage risk by adopting appropnate systems This process follows a record of the main nsks, Internally and externally The Finance Sub-committee ensures that risk Is rnanaged 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 lo respond to the pnonties of our member5 and fundefs Financial Risks e g loss of grants. non-compliance. fraud l errors Operational Risks e g emergency at a setting. deficiencies in Infrastruclure, health and safety External nsks e g lack of support for Welsh-medium care and education and policy changes at local Authority, Welsh Govemment and other funders, level Activities and Business Overview The Mudiad's main activity Is to provitje childcare and Early Years education through the medium of Welsh In day nursenes, 'Cymraeg for Kids, groups (a scheme that helps parents to Introduce the Welsh language to their children). cylchoedd melthnn, Ti a Fi groups and compound groups Supplementary support schemes such as a Welsh leaming start-up scheme ('Clwb c￿rtsh,), language Immersion schemes such as 'Croesi'r Bont,, the Dewin a Doti YouTube channel and referral schemes are also managed by the Mudiad The Mudiad Is funded by grants allocated as staffing and organisational support. together with direct grants The Directors, view ￿ Ihal the results for the year and the cornpany's and group's forecasl for the future are satisfactory Results for the period Income over the penod was £324,000 (2024 Sufplus of £130.000) Charity aim and principles The main aim of Ihe chanty and its subsidianes 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 Meilhrin Cyfyngedig For the year ended 31 March 2025 Mudiad Meithnn's aim Is lo provide all chIld￿n under school age In Wales wth an opportunity lo take advantage of pre-school experiences through the medium of Welsh Mudiad Meithnn believes That the Welsh language Is an advanlage to chIld￿n We arrange as many contact hours as possible using Welsh only In group aciwities That play Is fur)damental to children's development physically, emotionally, socially. and Intellectually We ensure every opportunity for leaming by play In the groups That children, whalever their needs, benefit from the experiences of the 'Cymraeg for Kids, group, 'Ti a Fi group and cylch meithrin We welcome children with additional learning needs Thal the family Is the basis of children's developmenl We ensure every opporlunity for families lo support their children's pre-school expenences and offer linguistic and social support to families through the aclivities of the 'Cymraeg for knds, group. Ti a Fi group and Cylch Meithnn That children have the nght to expect 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 seNices 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 Princlpal performance indicalors The Mudiad uses several Indicators to review Its financial perforniance Most of these Include comparison between performance and budgetary expectation Each subsidiary and project have a budget and target which are usually reviewed on a quarterly basis by the funder While all proJects should aim to contribute an element of Income lowards the administrative cost where possible, funders now tend to prefer not to provide a managernenl fee to thts end Our vanous overall targets are listed here Support, advise and assist provisions (cylchoedd meithnn and Ti a Fi groups) such as community dwellings to remain open, strengthen their sustainability and expand services In all aspecls of their work (ensuring close liaison with relevant agencies such as Estyn, CIW, County Councils and by providing them wilh professional advice and guidance) Encourage and promote Welsh-medium childcare and education to meet the requirements of the Welsh 2050, strategy through Cymraeg for Kids groups, Ti a Fi groups and cylchoedd meithnn establishing new compound groups In line with Mudiad Meithnn's 'Set up and Succeed, work plan Identify gaps In childcare provision and opportunibes lo expand services through the 'Childcare Offer, scheme (30 hours) and open new provisions stimulating the demand for Welsh-medium childc2re and education (Ti a Fi and Gylchoedd meithrin) through data collection and analysis Respond proactively to consultal￿nS and participate In policy processes and language forums locally, regionally and natsonally (such as WESPS, Childcare Sufficiency Assessments, Welsh Language Promotion Group etc) Influence civil SOGiety debate and research agenda to encourage and prornote Welsh- medium childcare and education Mudiad Meilhrin Cyfyngedig For Ihe year ended 31 March 2025 Hold promotional and support activilies to market and nomialise Welsh-medium childcare and education by Working with partners and through a °fun" strategy e g Pyjama Party, Gwyl Dew and Doti (nursery festival), 'Dau Gi Bach. events, attending local and national showslevents Offer CPD (Continuing Professional Development) Ihrough the 'Academi' project to the Mudiad Meithnn community (on areas relevant to the life of the cylch meithnn In all Its breadth) piloling 2 OT 3 Open courses for parlners Work with partners at Ihe National Centre for Learning Welsh to Identify opportunilies to deliver a Welsh for Ihe Famiw course. to run a Language Diagnostic Tool scheme for the early years, workfor￿, to promote a 'Welsh Work, course and to run an Innovalive 'Clwb c￿Sh. scheme Provide advice and guidance to the sector on Foundation Phase Issues and all aspects relating to ensunng good rnanagement, sound governance and quality provision (through robust managemenl plans and the 'Safonau Se￿nn0g' scheme) In the groups Public benefit Mudiad Meithrin Is a registered charity, with rts charitable objects set oul within the rules of the Charities Act 2D11 and Companies Act 2006, to support and help the care, education and development of children under five through the medium of Welsh In cylchoedd rneithnn, Ti a Fi groups, compound groups and nursenes Mudiad Meithnn provides public benefit by means of financial help and pastoral support to Its members Most cylchoedd meithnn are chanties themselves Cylchoedd Meilhnn are open to any child throughout Wales, without social. phY￿Cal. or Intellectual restriclion Group fees are kept at an appropriate level to ensure that they are within financial reach of every parent and the level set Is determined by each group In a nurnbef of counties, a fee subsidy Is available (through schemes such as Flying Start or education schemes for Ghildren aged 3 and over and. Increasingly, the Childcare Offer) Groups pay-a fee to register with Mudiad Meilhfin, and consequently can be rep￿sented on the Board via a system of regional representation at county committees. and also at Mudiad Meilhrin's Annual Meeting Any group may become a member of Mudiad Meithnn as long as It agrees with the temis of membership Reseryes Policy Mudiad MeithTiri (the chanty) stnves to keep belween 3 months, worth of njnning Costs but no more Ihan 6 months. worth of running costs In reserve In unrestricted funds, not tied up'in buildings assets or designated for a particular purpose At this level, the Tnjstees believe that Ihe charity can continue In existence for a short penod. should there be a reduction In Income Investment Policy Trustees, Investment policy Is di￿ cted by the Memorandum and Articles They have Invested In a mix of governmenl stock, shares and other Investments so as to satisfy the requiremenl to generate Income A loss of 3 63 % was made (2024 Income 9 370h) MudBd Mwthrin Cyfyngedig For the year ended 31 March 2025 Employment policy 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 management which Is caTned oul (fonnally) Dnce a year and Infonnally every 6 months There Is a Staff Forum Group to represent and give members a voice In each department and region The chanty 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 effective work This Includes an appraisal system, opportunities for upskilling and attending Iraining, Continuing Professional Development provision and a perfonnance management regime Additionally. with the setup of a new home for all Mudiad Meithrin upskilling. training and Continuing Professional Development matters. ie 'Academi'. a range of continuing Professional Developmenl and training opportunrt*s are available provincially. riationally and online to all Subsidiary The accounts In the report represent the consolidated result of the chanty and Its subsidiary, Meithrinfeydd Cymru Cyf The rnain aim and objectives of Ihis subsidiary are as follows Meilhnnfeydd Cymru Cyf (MCC) to manage the charily's day nurseries" and cylchoedd meithnn which are members of MCC The company donates any profit to the chanty via gift aid Mudkgd Merthiin Cyfynged For ihe year ended 31 March 2025 Performance for the year It would be easy to look back at the past year and descnbe It as anolher challenging year from the cost of living cnsis and cuts In public budgets and It Is true that the original strategy and aim for the year was lo continue to support our members (the Cylchoedd Meithrin. Ti a Fi Groups and day nursenes). and to conlinue to adapt ways of working to reduce the nsk of losure Yet this year, In spite of everything. Ihis has been a year of Incredible achievement, of continuing to push the boundanes of our work. of redefinir)g our core mission and ensuring Ihat we as an organisation leam Ihe lessons of 'BlaGk Lives Matterf and changes to the lan(Iscape of Additional Learning Needs Much of the thanks for this goes to the host of Individuals who volunteer on behalf of Mudiad Meithnn There have been several OPPDrtunities to work wth new and existing partners 'Portal', the National Centre for Leaming Welsh. Rhyl City Strategy, Adult Education Wales. TSANA. partners at 'CWLWM', 'Lily Translates,. Cwmni laith Cyf, Libera, ARFOR, partners al Cwlwm. the Arts Council, Oshun. DARPL, to name just a few Outputs vaned and Included experimental grant applications In response to the requirements of the new curriculum, developing advi￿ for our members, comrnissioning more new leaming reSoUr￿S such as 'Cymru Ni, (stories about a range of black Welsh people), Nodau Natur 2. numeracy resources. a new senes of Dewin and Doti books, a Dewin and Dob cartoon for the Dewin a Doti YouTube Channel, a senes of Croesi'r Bont books for members An application to the National Lottery for funding to appoint 3 rnembers of slaff lo create a Dewin and Doti YouTube Channel was also successful and the project has been now been underway for more than a year with almost 140,000 'views' as this report Is drafted A Million Welsh Speakers: Welsh for All As noted In our constitution, what makes Mudiad Meithrin different and uniqLJe Is thal we are passionale about providing and facililating quality childGare and earty education In Welsh this Is our proper work and main motivation In the more than half a century since 1971, Mudiad Meithnn has been Infiuencing, slriving and acling In practice to realise its core pnnciples and ensure that the young children of Wales Gan become confident Welsh speakers We believe that the Welsh language belongs lo everyone and Is a medium for uniting our diverse nation We must therefore work harder to ensure that all children have access to a Cylch Meithrin expenence and Welsh language education as unintended and practlGal barners wntinue to face people In some communities The cost of living cnsis highlighted the vulnerability of a number of different servitss and that childcare provision Is no exception It also highlighled what really 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 vanous communrties of Wales with volunteenng also under strain Dunng the year, Mudiad Meilhnn Continued the work of supporting Cylchoedd Meithnn and day nurseries to Interpret and Implement vanous regulations dealing with childcare from day to day Continued with the estsblishment of new Ti a Fi groups and Cylchoedd Meithnn In various communities Ihrough 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 wilh grant support Invested In online provision In the early years with different programmes and schemes such as 'Cymraeg for Kids,, and 'Clwb Cwtsh, Mudiad Meilhrin Cyfyngedig For the year ended 31 March 2025 Made use of a source of funding to appoinl staff to set up a new Dewin a Doti channel on 'YouTube' to ensure Ihat Welsh language provision and content reaches homes where no Welsh Is heard Continued to create and revise online ￿sOurceS and provide remote support for Cylchoedd Meithnn through the Croesi'r Bont Immersion scheme lo ensure that the scheme continues to be Implemented effectively Worked with vanous partners In the Welsh language partners promotion group to Increase Welsh-medium provision on all media Reviewed our Diversity and Equality strategy and published the results In order to review outcomes and aims to ensure that our work reaches a wide cross-section of children and families and drafted a new strategy for a new penod Expanded the AwDura scheme and published at least one book in addIt￿n to the 2 previous books and cartoons wntten for groups by new authors from Black, Asian or ethnic minority communities Took action - through provision of training. policy audit and posilive aCt￿n tobe more than an organisalion that Is Inclusive but an organisation that Implements anti- racism principles to ensure that Ihe aim of offenng the Welsh language to everyone from all backgrounds Is rooted In our practice Invested In a wider range of learning and play resources that celebrale the 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 Leaming Welsh on a 'Welsh at Home, programme to ensure thal formal and Infomial Welsh language leaming opportunities are available to the families of the chi5dTen In our caTe 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 Inlensify this Work Maintained 'Clwb Cwtsh, provision In the community to attract new leamers to the Welsh language as well as offering sorne virtual sessions and created new support - Tesources called 'Clwb Cwtsh 2, and recorded sessions Continued the Mudiad Meithrin apprenticeship scheme to promote Gareers WOTking In the Welsh early years sector other than Cylch or nursery Embedded a Forum for non-welsh speaking parents In our day to day activity It all comes down to money: ensuring the financial resilience of Cylchoedd Meithrin and nurseries We know that facing financial thallenges Is an Integral part of the historical experience of a number of Cylchoedd Meilhrin with conlinued pressure on fundraisin9 efforts by commitlees and supporters The estsblishment of the Childcare Offer (30 hours) has brought stability to the financial position of several settings although there were very few specrfic grants available to the childcare sector (unlike vaFlOUS Other sectors) particularly to cover staff salanes. which Is the main expenditure Mudiad Meithnn allocated emergency grants to settings unable lo draw on any support from any alternative source and also allocated grants to set up and re- establish Ti a Fi Groups Over the penod Mudiad Meithnn Continued to distnbule grants from the emergency grant fund worth £100k dunng 2024125 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 SGhernes Shared details of charitsble grant sources with Cylchoedd Meithnn while also providing advice and training on grant applicalK)n processes and on how to save Mudiad Meithrin Cyfyngedig For the year ended 31 March 2025 expenditure where possible (working Mth the 'Moondance' charitable fund to apportion grants directly) Shared fundraising Ideas Mth Cylchoedd Meithnn and nurseries and held annual national fundraising Gampaigns Held a Wills week to raise awareness of the difference a gift In a will Gan make to our work as a charity Charged a conservalive membership fee al each setting (Cylch Meithrin. nursery, Ti a Fi Group) for the 2024125 membership year of £150 for a Cylch Meithnn Continued to promote the benefits of constituting the Cylch Meithnn chanty as a 'Charit8ble Incorporated Organisation. (CIO) to reduce financial nsk to members of Ihe voluntary management committees of Cylchoedd Meithrin while also enabling Cylchoedd Meithnn to apply for granls that require an Incorporated constitution (as In the case of Ihe WCVA'S Third Sector resilience fund) Provided guidance to Cylchoedd Meithnn to recruit robusl and effective committees, offenng training to equip members of voluntary Management Committees to fulfil their legal respons7bilrtie5 and to steer the Cylch successfully (recognising the Importance and complexity of management In a voluntary organisation) Encouraged Cylchoedd Meilhnn to ensure that they have resenies aiming to raise 10 /0 of annual turnover to hold In feserve Encouraged Cylchoedd Meithrin to conlinue lo scrutinise expenditure and to consider whether their fees policy was suitable Continued to lobby the Welsh Govemment to ensure suitable funding rates for the non-maintained sector as settings deliver various programmes such as 'Flying Start,, early education and the Childcare Offer PrOV￿ed expert advice on pay and finance Issues based on other Input through surgenes and through the support of Finance Department staff and Support Officers Including speGific handbooks Encouraged Cylchoedd Meilhnn 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 The expertise of Cylchoedd Meithrin and nursenes Is to provide childcare and early education through the medium of Welsh and to adopl 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 Govemrnent ann's length entities. the Food Standards Agency. Ihe Charity Commission. the Infomation Commissionerfs Office, and vanous teams within the Local Authonty These expectalions change continually Mudiad Meithnn analysed and Interpreted new regulations on behalf of Cylchoedd Meithnn and nursenes providing a wide range of new resources Including policies, nsk assessmenl lemplates, checklists, letter lemplates etc With Ihe publicalion of changes to the National Minimum Standards (NMS) and the adoption of Ihe new Cumculum dunng this period, Mudiad Meithrin Shared good pracli¢e through videos and case studies Published a ser￿5 of podcasts on Ihe new Curnculum Produced advice In the Little Purple Books Conlinued lo Interpret and analyse CIW regulalions and guidance to supporl and advise our members Contributed our Ideas to commthees and discussion groups wthin Ihe Welsh Government and Local Authonties aboul necessary changes lo the regulalions 10 Mudiad Meithrin Cyfyngedig For the year ended 31 March 2025 Contributed our Ideas to committees and discussion groups wrthin the Welsh Govemment and Local Authonties about ne￿SSary changes to the content of the new Curnculum and all olher aspects of running groups Provided online training through 'Academi' to thousands of Indiwduals Provided Infonnalion and training to Cylchoedd Meithrin and nursenes on supporting children and families during the cost of living cnsis Continued to InflUeTr￿ landowners and landlords to enable Cylchoedd Meithrin to continue lo operate from their usual premises and not lo Increase fees unfairly Encouraged Cylchoedd Meithrin to consider adapting their services e g to admit younger or older children, to offer wrap around carelbreakfasl clubllunch clublafter school club and to adapt the Statement of Purpose and Inform CIW Represented our members and the sector In a vanety of forums on a number of policy matters, Including Additional Leaming N￿ds, Wales Children's Act, Welsh Language Bill etc Support for voluntary management committees on charitable matters More than ever, Ihe Importance of the role of volunteers In our society has been highlighted This did not Come as a surprise to Mudiad Meithrin because of the reliance of our work on volunleers (Including our Board of Directors) Our relationship with the WCVA and various local CVC entities Is robust Cylchoedd Methnn - as key community resources - tend to be managed by voluntary management committeeswho 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 enthusiastic volunteers. Cylchoedd Meilhnn 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 effeclive operational model Is one that Is rooted In the community Mudiad Meithnn Continued to Invest In a network of local Support Co-ordinators to advise and support a cluster of no more than 21 voluntary managemenl committees on all aspects ofcylch Meithrin management Carried out a business health check annually lo check the Cylch business situation and discuss action to rectify any problems Held ad-hoc checks should an unexpected challenge anse Continued with Ihe arrangement of sending out weekly e-bulletins to thousands of Individuals (members of voluntary managemenl committees and staff members) Ran a range of useful training sessions, themalic surgeries, and webinars through 'AGademi' Continual Professional Development provision and by commissioning online resources, holding specialist virtual sessions for Cylchoedd Meithrin and nurseries and publishing a prospectus Encoucaged Cylchoedd Meithnn to conststute themselves thantably as a Charitable Incorporated Organisation (CIO) by providing guidance and advice from specific officers Provided a Little Purple Book on chantable matters to confinn that Cylchoedd Meithnn comply with the requirements of Ihe Chanty Commission Provided a Servi￿ for the benefil of Cylchoedd Meithnn to Inform them If they have not provided all Ihe necessary Infomiation to Ihe Chanty Commission In a timely manner Continued to celebrate and share good practice arnong5t volunteers through social media. sharing case studies to Inspire others and held the Mudiad Awards Ceremony Took part In campaigns such as 'Volunteer Week, and 'Voluntary Management Committee Week,, highlighting the Mudiad Meithrin Awards ceremony which Is practical vehicle to thank and recognise the role of volunteers Mudiad Methrin CyfyrKJedig For Ihe year ended 31 March 2025 Investing in our Staff. Apprenlices. and Volunteers at Cylch level We know from expenence that there Is a need to recognise how valuable and ennching 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 remuneratson and a growing workload with Ihe 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 stsff canng for young children during the penod To support Ihe workforce over this penod. Mudiad Meithrin Continued to create and commission new resources for the benefit of the workforce. drawing attention to examples of good practice In terms of well-being Provided staff with emotional 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 publiG bodies to offer grants benefiting the sector e g Ihe Childcare Offer, early education and Flying Start, arguing for an Improved hourly financial settlement to be able to pay better wages to childcare workers Promoted opportunities to take up an apprenticeship In childcare with the Mudiad and Gower College scheme and the schools 'Cam wrth Gam, scheme Continued to offer childcare qualifications to Level 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 Meilhnn If qualified and possessing a suilable DBS check Contributed to WO￿ on the Welsh Social Care training frameworks and participated In a vanety of research projects e g with the Nuff￿ld Fund, NESTA and others Continued to celebrate and promole the work of the early years workforce by holding an annual celebration ceremony with vanous categones Shared good practice among Cylch Meithrin staff by holding County Committees Published an 'A¢ademi' prospectus providing Continuing Professional Development opportunities for the wotkforce At first glance, this has been a year of maintaining and supporting each other, ensunng that all Cylchoedd Meithnn and all nursenes receive the best possible support But this has also been a year of expansion and pushing boundanes We kept up the momentum of opening new Cylchoedd with the 'Set up and Succeed, scheme opening new Cylchoedd Meithrin and conlinued to offer 'Cymraeg for Kids,, Croesi'r Bont, 'Cfv4b Cwtsh, and Dewin a Doti YouTube channel 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 Tebuilt momentum In terms of work and there are exciting plans If various grant schemes are realised 12 Mudiad Meithrin Cyfyngedig For the year ended 31 March 2025 Statement of Trustees. Res onsibilities The Trustees (who are also directors of Mudiad Meilhrin 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 Accounling Practice (Generally Accepted Accounting Pnnciples} Company law reqUI￿S directors to provKJe financial statements for each financial year giving a true and fajr view of the stale of the company and Ils subsidianes, and the re￿ip1S and reSoUr￿S received Including the Income and expenditure of the charity and of the group for that penod In prepanng the financial statements, Trustees are expected lo Select and consistently apply appropnate accounbng policies Observe SORP procedures and pnnciples for chantses. Make reasonable and prudent Judgements and estimates. Provide financial statements on a going concern basis. unless It be Judged unsuitable to assume that the company will be conthnuing In bLJsiness Note whether appropnate accounting standards have been followed, and set out and explain In the annual report any matenal departure Trustees are responsible for keeping appropnate accounts disclosing, Wlth 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 financ￿1 statements comply with the Companies Act 2006 They are also responsible for securing company and group assels and. consequently. for taking reasonable steps to prevent and detect fraud and other Irregularity Trustees are not aware of any addilional Infomiation of which the auditors should be aware (as defined In Section 418 of the Companies Act 2006) In connection with the chanty and Its subsidianes Trustees have taken steps to ensu￿ 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 Infomation included on the charity's website UK rules regarding the preparation of Infomalion and Ihe distnbution of an annual report may vary In companson with other systems of law Auditors The company's articles require the annual reappointment of audrtors 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 Meeling Signed by order of and on behalf of the Board of Tnjstees Dr Gwenllian Haf Lansdown Dawes Sècretary Date 19 June 2025 13 Mudiad Merthrin Cyfyngedig For the year ended 31 March 2025 Independent Auditors. Report to Members of Mudiad Meithrin Cyf Opinion We have audited the finanaal statements of Mudiad Meithnn Cyf (the 'charitable parent- company,) and Its subsidiary (the'group.) for the year ended 31 March 2025 which Include the Statement of Financial Activities, Income and Expenditure Account of the Group and the Chanty, the Gonsolidated Balance Sheet and Chanty Balance Sheet, the Group Statement of Cash Flow and notes to the financial statements. Including a summary of significant accounting policies The financial reporting framework that has been applied In their preparation Is the relevant law and Unfted Kingdom Accountsng Standards, Including Finanaal Reporting Slandard 102. The Financial Reporting Standard In the UK and Republic of Ireland (Generally Accepted Accounling Practice In the United Kingdorn) In our opinion, the financial statements offer a true and fair view of the situat￿n of the group and charilable parent-company as at 31 March 2025 and of the group and chantable parent-company's Incoming resources and use of reSoUr￿s. Including the Income and expenditu￿ of the group and charitable parent-company for the year ended at Ihat time, have been correctly prepared In a￿OrdanCe Mth United ￿ngdorn Generally AC￿pted Accounting Practi￿. and have been prepared In accordance with the requirements of the Companies Act 2006 and the Chantses Act 2011 Basis of our opinion We have been appointed auditor under the CoMpan￿S Act 2006 and section 151 of the Charilies Act 2011 and we report In accordance with those Acts We conducted our audit In accordance with Intemational Standards on Audit (UK) and relevant law Our responsibilities under those standards are further descnbed In the section of our report on auditorfs responsibilities for audit of the financial statements We are Independent of the group and charitable parent-company In accordance with the elhical requirements applicable to our audit of the financial statements In the UK. Including the Elhical Standard of the Financial Reporting Council, and we have fulfilled our other ethical responsibilities In accordance with those reqU1￿men1S We believe that the audit eVKIen￿ we have secured Is adequate and appropnate to provide a basis for Our opinion Conclusions as to going concern In examining the financial statements. we have concluded that the tru5tees' use of a going concern basis of accounting In prepanng the financial slatements was appropnale Based on the work we have performed, we have not Identified any material uncertainl￿S relating to events or conditions that, Individually or taken together. could cast significanl doubt on the company's ability to continue as a going concem for a penod 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 con¢em are descnbed In the relevant sections of this report Other infomiation The trustees are responsible for other ￿fonTration Other Infomiation Is the Infonnation contained In the Trustees, Annual Report on pages 3 to 13. except for the financial statements and our auditorfs report thereon 14 MudHd M￿thrITr Cyfynged For Ihe year ended 31.March 2025 Our opinion on the financial statements does not Include the other Information and. other than lo 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 Ihe financial statements. It Is our responsibility to read the olher Infonnation and, In so doing. to cOns￿er whether the other Infonnation contains a matenal discrepancy from the financial statements or our knowledge gained In Ihe audit or contains another apparent matenal misstatement If we see such matenal Inconsistencies or perceived matenal misstatements, we are required to decide whether there Is a matenal misstalemenl in the financial statements or a material misstatement of Ihe other Information If we conclude, based on the work we have performed, thal the￿ Is a matenal rnisstatement of this other Information, we are required lo report thal fact We have nothing to report In this regard Opinion on other matters prescribed by the Companies Act 2006 In our view, based on the work undertaken dunng Ihe audit the Infomiation set oul In the Trustees. Annual Report for the financial year for which the financial statements are prepared ts consistent with the financial statements the Trustees, Annual Report has been prepared In accordance with relevant legal requirements Matter on which we are required to report under the Companies Act 2006 In light of the knowledge and understanding of the group and chantable parent- company and their environment gained dunng the audit, we have not Identified any material misstatements In the Trustees, Annual Report Matters on which we are required to report by exception We have nothing 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 opinion, the following has happened adequate accounting records have not been kept by the chantable parent- company or retums adequate for our audil have not been re￿iVed from branches not visited by us. or the financial statements of the chantable parenl-company are not In agreement wilh the accounting records and returns, or cerlain disclosures ￿gardIng trustees. remuneratson specified by law are not made. or we have noi receNed all the Infonnation and explanations we require for our audit Trustees, responsibilities for the financial statements As explained more fully In the Statement of Trustees, Responsibilities, on page 13, the trustees (who also act as directors of the chantable company for company law purposes) are responsible for Ihe 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 lo enable Ihem lo prepare financial stalements that are free from matenal misstatement, whether due to fraud or error In preparing the financial statements. the trustees are responsible for assessing the ability of the group and chantable parent-Gompany lo continue as a going concern, disclosing, as applicable, Issues relating to going cx)ncem and using the going concern basis of accounting unless the truslees eilher Intend to'dissolve the group or charitable parent-company or to cease opeTalK)ns, or have no Tealistic altemative bul to do so 15 Mudiad Merthnn Cyfynged19 For the year ended 31 March 2025 Auditorfs responsibilities for audit of the financial statements Our objeclives are to obtain reasonable assurance that the financial statements In their entirety do not contain matenal misstatements, whether by fraud or error, and to produce audit assurances that Include our opinions Reasonable assurance Is a high level of assurance but Is not a guaranlee that an audit conducted In accordance with the International Standards on Audit (UK) ￿11 always detect a rnisststement when It exists Misstatements can arise from fraud or error and are considered matenal 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 detecl material misstalemenls In relation to Irregulanties. Including fraud We detsil below to what extent our proCedU￿S a￿ able to detect Irregulanty, Including fraud The extent to which it is considered the audit rAn detect irregularities, including fraud We Idenlify and assess the risks of material misstatement of the Financial Statements, whether due to fraud or error, and then design and perform audit prO￿dureS that are responsive to those risks, Including gathenng audit evidence that Is sufficient and appropriate to provide a basis for our opinion In planning the audit, we discussed our audit independence. Complying with the Revised Ethical Standard 2024, with members of the engagement team, and also monitored our Independence on an ongoing basis throughout the prO￿sS Identification and assessment of potential risks associated wlth iffegularities. In Identifying and addressing the risks of material misstatement In relation to Irregularilies, Including fraud and rK)n-compliance with laws and regulalions, our procedures Included the following questioning managers. Including the collection and review of supporting documentation. In relation to the compan5ls policies and procedures with respect to IdentifiGation, evaluation, and compliance with laws and regulations, and whether they were aware of any Instances of non-complian￿, detection of and response to the nsks of fraud, and whether they had knowledge of any actual, suspected. or alleged fraud, Intemal controls established to mitsgate risks associated with fraud or non- ompliance with laws and regulations, discussion amongst the engagement team of how and Whe￿ fraud may occur In the Financial Slatements. and any possible Indicators of fraud Through this discussion, potenlial for fraud was Identified In the following areas. Revenue recognition gaining an understanding of Ihe legal and regulatory frarneworks within which the company operates. focusing on those laws and regulations that had a direct Impact on the Financial Statements or had a fundamental Impacl on Ihe Group's operations The key laws and regulations we considered In this context Included the UK Companies Act and ￿levant tax legislation 16 Mudiad Meithrin Cyfyngedig For the year ended 31 March 2025 Audit response to identified risks In addition to the above, our procedures to respond to Identified nsks 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 litigation and claims, performing analytical proGedures to Identify any unusual or unexpected relationships that may Indicate risks of material misstatement due to fraud, reading the minutes of meetings of those responsible for govemance and reviewing correspondence wilh HM Revenue and Customs, and In addressing the risk of fraud through managers disregarding controls. testing the appropnateness of Joumal records and other adjustments, assessing whether the Judgements made in making accounling estimates are Indicative of potential bias. and evaluating the business logic of any S￿nIfICant transactions thal are unusual or outside the normal course of business We also communicated relevant Identified laws and regulations and potential fraud risks to all members of the engagement team and remained alert to any S￿n5 of fraud or non-compliance wilh laws and regulations throughout the audit A further description of our responsibilitses for the audit of the financial stalements Is available on the Financial Reporting Council website al fico uklauditorsres onsibilities This descnption forms part of our auditors, report To whorn we report This report will be presented to members and truslees of the chantable company only. as a body, In accordance with Chapter 3 of Part 16 of the Companion Act 2006 and section 154 of the Chanties Act 2011 Our audit work was carried out so that we could make a statement to the members and trustees of the chantable company as to Ihose matters that we are required to state In an auditor's reporl, and not for any other purpose To Ihe full extent permitted by law. we do not accepl or assume responsibility for anyone other than the chantable company and Its members and Irustees as a body, for our audit work, for this report, or for the views we have fonned Henry Lloyd Davies (Senior Statutory Auditor) for and behalf of Bevan Buckland LLP Slatutory Audilor, Chartered Accountants Ground Floor. Cardigan House Castle Court Swansea Enterpnse Park Swansea SA7 9LA Date 191612025 17 Mudiad Meithrin Cyfyngedig For the year ended 31 March 2025 Consolidated Statement of Financial Activities for the ear ended 31 March 2025 Unrestricted Restricted Endowment Funds Funds Fund 2025 2024 £'ooo £'ooo £'ooo £'ooo £'ooo Income and endowments: Gifts and bequests Chantable activities Other trading activities Investments Other Total 52 52 6.735 2.113 71 36 9,007 55 6,540 2.134 10 54 8,793 864 2,113 71 36 8,143 864 Expenditure Income Generation Costs Chantable costs Governance costs Total 184 8.237 64 8.485 21 796 205 9,033 66 9,304 215 8,422 101 8.738 10 819 (Decreaseylncrease on revaluation of Investments Net incomelexpenditure (27) (27) 75 (369) 45 (324) 130 Transfers between funds Fund transferred to the Mudiad 22 (22) (347) 23 1324> 130 Net movement In funds Opening funds at 1 Apnl 2024 Closing funds at 31 March 2025 4,385 100 4,485 4,355 20 4.038 123 4,161 4,485 The Gonsolidated statement of financial activities includes all profit and loss for the year . All income and expenditure relate to income from continuing activities. 18 Mudiad Meithrin Cyfynged For the year ended 31 March 2025 Balance Sheets Grou 2025 £'ooo Com 2025 £'ooo an Note 2024 £'ooo 2024 £'ooo Fixed Assets Tangible Fixed Assets Investments- Long Te 14 15 1,616 814 2,430 1,592 845 2,437 1,607 814 2.421 1,581 845 2,426 Current Assets Stock Debtors Investments - short lerm Bank and cash 16 17 15 513 1,538 931 2.990 398 1,673 1.239 3,317 459 356 1,538 1,673 825 1.129 ' 2,830 3,165 (1.269) (1,181) (1,198) Credilors due within one year 18 {1,259> Net Current Assets 2,048 1.967 Net Assets 4.161 4.485 4.070 4.393 Represented by: Unrestncted funds General fund Reslricted funds Charity's total funds 4,038 123 4.161 4,385 100 4,485 3.947 123 4,070 4,293 100 4,393 19 The trustees have prepared group accourts In accordance with sedion 398 of the Companies Acl 2006 The notes on pages 21-38 form an Integral part of these financial statements The accounts were approved by the Board of Direclors on 19 June 2025 and signed on their behalf by q, dkn¥tsL29 Catrin Edwards Director Gwenllian Haf Lansdown Davies Secretsry 19 Mudiad Meilhrin Cyfyngedig For the year ended 31 March 2025 Cash Flow Statement Note 2025 £'ooo 2024 £'ooo Cash flow from operational activities 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 activities 23 {420) 167 750 (33) (88) 200 (1.673) 112 (956) Cash flow from fiscal activities Repayment of loans Inflow from new loans Endowment receipts Net cash provided by fiscal activities Change In cash and cash equwalents In the reporbng penod Cash and cash equivalents at the beginning of the reporting period (308) (789) 24 1.239 2,028 Cash and cash equivalents at the end of the reporling penod 931 1.239 20 Mudiad Meithrin c￿nged19 For Ihe year ended 31 March 2025 Notes to the Accounts for the ear ended 31 March 2025 1. General Information The company ￿ a charitable company and a prwate company Iirniled by guarantee and without share capital Incorporated In England and Wales Registered office address Is The Integrated Cenlre Boulevard St Brieuc Aberyswh Ceredigion SY23 1PD Wales These financial sLqtements were authorised for publication by the Board on 19 June 2025 2. Accounting Policies The currency used on a day-to-day basis, and therefore undedying the accounts, Is the Pound (Sterling) The main accounting policies adopted. decisions and main sources of uncertainty In prepanng the financial 5tatemenis are as follows Basis of accounling The financial reports have been prepared on the basis of h￿torICal cost accounting, except for Investmerlts which 8re Included at markel value They follow the recommendations Included In "Accountsng and Reporting by Charrties Stalement of Recommended Practice. published In January 2019, and FRS102 published In January 2019. which relate to Bntssh Accounting Standards and the Companies Act 2006 Reconciliation with previously generally accepted accounting practi In prepann9 the accounts, the trustees have considered In applying the accounting policies required by FRS 102 and Ihe Chantses SORP that relatsve Items did nol need lo be restated Going concem The accounts have been prepared on a going concem basis The senior management team and trustees are happy the chanty will remain actsve Into the future. The sources of grant Income have been confirmed for the coming year and we are confident of the finanGial position The chanty's funds and the money In the bank are very high when compared to the liabilities A detailed budget has been approved for the coming year and the financial situation looks Strong. Iv Group financial statements The chanty and the subsidianes. accounts have been consolidated line by line The hanty has availed itself of the need to prepare 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 ended 31 March 2025 Notes to the Accounts for Ihe ear ended 31 March 2025 Income Income Is recognised by the chanty when the nght lo receive the money Is provided. and any perfomiance condilions attached lo 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 olher grants, whether'capital. grants or'revenue, granls, may be recognised by Ihe chanty when the nght to re￿1ve the funds Is provided, and any perfomiance conditions attached to the grants will be salisfied, the Income Is likely to be received and the amount may be reliably measured and r￿t deferred For bequesls. the nght to tske them Is tsken as the earliei of the date of either when the chanty is aware that probate has been granted, the eslate has been completed and notice has been made by the executorfs) to the trustees that a distnbution will be made, or when 8 distribution from the estste Is received vi Interest receivable Interest on funds held Is Included when received and the amount can be reliably measured by the chanty. this Is usually on nobce of the Inte￿st paid or payable by the Bank General funds General funds consist of gifts and Income received wilhout special purpose and Iherefore available as general fvnd No extemal conditions a￿ Imposed on general funds Capitsl project funds Following the legislalion of FRS 102 rt was decided to Iransfer the caprtal project fund from restricted to unrestncted funds This was reflected In the restaled year of 2016, as Il 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 IX Expenditure and non-recoverable VAT Costs and expenses have been ackrK)wledged In the penod when due Costs Include VAT, since the charity Is not registered and Iherefore cannot clairn It back Costs have been attnbuled to funds on a direct-cost basis Where Il Is nol possible to distribute on this basis. i e Mudiad rnaintenan￿ costs, the costs are apportioned to charilable activilies on the fairest basis Govemance costs represent the cost of administenng the chanty and meeting constitutional and slatutory requirements Fund-raising costs represent the cost of promoling the Mudiad and the sponsorship department 22 fvludiad Merthrin Cyfyngedig For the year ended 31 March 2025 Notes to the Accounts for the ear ended 31 March 2025 Allocalion of mainlenance costs MaInlenan￿ costs are those functions that support Ihe work of the chanty but do not undertake chanlable activitses d1￿CtlY Maintenance costs Include office, finan￿, personnel, payroll and govemance costs supporting the chanty These costs have been allocated between fundraising costs and expendrture on charitable activities The bases on which maintenance costs have been allocated are Included In the notes xi Acbve lease Lease paymenls where all risks and rewards ancillary to ownership are retained by the lessors are treated as an aclive lease These payments, Including rent posts, are allowed to be recognized when payments fall due Tangible fixed assets Tangible fixed assets are deGlared In the balance sheet at cost pnce less accrued depreciation Assets worth less than £1.000 are not Included as fixed assets Depreciation Is accounted for so as to wnte off the cosl, less residual value, of fixed assets over an estimated penod of their useful lrfe at the following rates Office fumiture and equipment 3- 10years Freehold buildings and a lease are calculated using fair value and therefore not depreciated Debtors 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 equivalents Cash and cash equivalents Includes cash In hand xv Commercial creditors Commercial creditors are liabilities to pay for goods or services procured from suppliers by the business through the usual arrangements xvi Investments Inveslments have been acknowledged at their market value on the balance sheet date The Inveslments have been re-valued and any gain or loss In their value has been acknowledged In the Staternent of Financial Activities Branches The accounts do not Include the results of any County Cornmittee or Cylch Meithnn, since they are not under Ihe chanly's control 23 Mudiad Merthrin Cyfyngedig For Ihe year ended 31 March 2025 Noles to the Accounts for the ear ended 31 March 2025 xviii Taxes There Is no provision for taxes In the Accounts &nce the Mudiad has registered chantsble stalus and correspondence wrth Revenue and Customs indicates that nel In￿rne is excluded xix Stock Slock Is InGluded at the lowest of net realizable cost or value xx Pension costs The chanty operates two pen510n schemes for eligible staff One of the Mudiad's staff belong to the Teachers, Pension Scheme, a statutory, conlributory, defined-benefit, unfunded. national scheme New staff are not able to Join the scheme 11 Is administered by the Teachers, Pension Agency, an executive agency of the Departmenl of Education and Employment Pension costs have been assessed by the Government Actuary The Chanty contnbuled 28 680/0 (2024 23 68 % ) of pensionable pay to the scheme for the year ended 31 March 2024 1 e £16.428 (2024 £16,403) The cost has been recognised In the financial statement when due The Mudiad Meithnn pension policy Is a defined contnbution pension scheme The scheme Is Independenlly operated The assets of this scheme are held separately from the charity's assets The assets have been Invested by an Insurance company The cost has been recognised In the financial slatements when due The cost for the year was £302,539 (2024 £287,075) from the employer and £155,327 sacnficed Ihrough salary (2024 £145,677) represenling 30/0 or 6Yo of pensionable wages xxl FRS 102 and PreV￿u$ penod adjustment Following the adoption of FRS 102 on 31 March 2016. It was decided to Tevalue Mudiad Meithrin buildings using fair value. a building was also transferred from freelfold assets to Inveslments (see note 16). and a capitsl project fund was transferred from restncted funds to unrestricted funds (see note 20) These were nol made In the accounts for 31 March 2016 but following professional advice, It was deoded lo apply th15 accounting policy and It was Implemented by adjustment to the previous penod ('pnor penod adiustment,) The companson where relevant has been referred to as 're-staled 2016, 2. Donations and Bequests Unrestricted Restricted Endowment Funds Funds Fund £'ooo 2025 2024 £'ooo £'ooo £'ooo £'ooo Individuals and Institutions Bequest 17 48 52 38 55 52 24 Mudiad Meithrin Cyfyngedig For the year ended 31 March 2025 Notes to the Accounts for the ear ended 31 March 2025 3. Income from Charitable Activities Unrestricted Funds Restricted Funds 2025 2024 £'ooo £'ooo £'ooo £'ooo Core grants Welsh In Educatson UTrt OlheT grants Welsh Govemm8nt Cymrdeg for Kids Nabonal Centre for Leaming Welsh Cthm Project FoundatK>n Phase Development Officer CWLWM Cumculum Cumculum Implementstson Lottery- DeV￿n and Dots Communty Channel County Projects Newport City Counul Blaenau Gwenl Counal - 8ryThthel Vale of Glamooan Coun¢iUCommittee Gvrynedd Counal and Llanllyfni Anglesey Councivcommittee and Medra Monrnouthshire County Council Powys County Councivcommthe PembrOkeShi￿ County Council Ceredigion County Counul - Ffnndiau Bach yr Eos Cardigan and Camau Bach Svmnsea City Counul- Oevelopmenl Wrexham Borough Counuvcommrttee Denbighshire County Council FlintshI￿ County Councivcommittee Carmarthenshire County Council Conwy County CounciLICommittee RCT Council - Gartholwg RCT Counol - Croesl'r Bonl Caerphilty CBC Cardiff County C<)uncil Torfaen Council Local Authontses, Referral Scheme Ceredigion County Councd Conwy County Council Anglesey County Counc Other ce￿digIon Olher 2.779 2.779 2,929 730 225 730 730 225 1,693 1.693 60 60 75 154 1.612 60 75 60 71 48 154 10 70 78 78 33 17 24 17 14 14 18 223 223 232 23 14 28 19 17 28 19 27 10 11 17 10 26 10 26 24 132 132 129 10 309 309 179 5.871 6,735 25 Mudpd Meithnn Cyfyngedig For th8 year ended 31 March 2025 Notes to the Accounts for Ihe ear ended 31 March 2025 4. Other Trading Activities Unrestricted Restricted Endowment Funds Fund5 Fund £'ooo £'ooo 2025 2024 £'ooo £'ooo £'ooo Salès Cylch Membership and Insurance Other Commercial Income 2.017 2.017 2,055 64 54 32 32 25 2,113 2.134 S. Investment Interest and Income Unrestricted Restricted Endowment Funds Funds Fund £'ooo £'ooo £'ooo £'ooo 2025 2024 £'ooo Bank Interest 71 71 10 71 71 10 6. Other Income Unrestricted Restricted Endowment Funds Funds Fund £'ooo £'ooo £'ooo £'ooo 36 36 36 36 2025 2024 £'ooo 54 54 Mis¢ellaneous Income 26 Mudiad Meithrin Cyfyrvjedig For the year ended 31 Ma￿h 2025 Notes to the Accounts for the ear ended 31 March 2025 7. Income from Subsidiary and Nurseries The results of the consolidated accounts Include the chanty's subsidiary, as set out In note 16 Proceeds annually are donated to mUd￿d Meithnn 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 Iine-by-line basis The purpose of the subsidiary Is Meithnnfeydd Cymru - running the charity's Central Groups and Day Nursenes Meithrinfeydd Cymru Income Cost of.Sales -Gross (loss>lprofit Operating costs Other operating Income Net ProfiV{Loss) before Grfl Aid 2,402.153 177,362 2.224,791 (2.230.030) 5,239 Gift Aid Net ProfiU{Loss) after Gift Aid Balance Sheet Total Assets Total Liabilities 205,463 113.779 91,684 8. Income Generation Costs Unrestricted Restricted Funds Funds £'ooo 2025 2024 £'ooo £'ooo £'ooo Direct Income generation cost Marketing campaigns 115 19 134 139 69 184 71 205 76 215 21 27 Mudiad Meilhrin Cyfyngedig For the year ended 31 March 2025 Notes to the Accounts for the ear ended 31 March 2025 9. Breakdown of other charitable costs Unrestricted Restricted Funds Funds £'ooo £'ooo £'ooo £'ooo 199 53 252 233 99 99 2025 2024 Mudiad Meithnn Cyf project costs Training Scheme project costs Referral Scheme project costs Granls allocated Employment costs staffing costs Travel costs Buildings costs Office costs Insurance Depreciation on fixed assets 115 86 100 110 589 7,417 7,043 51 243 292 333 88 (64) 796 9,033 8,422 100 6.828 238 243 296 127 64 8.237 19 257 254 304 127 10. Breakdown of Governance Costs Unrestricted Restricted Funds Funds £'ooo £'ooo £'ooo £'ooo 18 19 18 28 28 43 (1) {1) 25 19 20 15 64 66 101 2025 2024 Auditors. costs Legal and olher professional costs Bad debts Bank Interest 28 Mudiad Meilhrin Cyfyngedig FCK Ihe year ended 31 March 2025 Notes to the Accounts for the ear ended 31 March 2025 11. Cost by charitable activity Direct Costs Main. Income Depreciation tenance Gener- Costs ation Cost Govern- ance 2025 2024 £'ooo £'ooo £'ooo £'ooo £'OOD £'OOO £'OOO Training Early Years Services 1.558 11 169 1,746 1.515 2.731 196 135 25 3,091 3.009 Early Years Development Inclusion 3.314 49 730 80 33 4,206 3.914 254 7.857 261 300 66 9,304 8,738 64 1,101 216 11a. Breakdown of Maintenance Costs The chanty Initially reports the costs of Its support functsons It Ihen Identifies those Costs relating to Ihe governance function After Identifying Ils govemance costs, the remaining hosting costs along with the governance costs are apportioned belween the key chantable activities The table below shows the basis for apportionment 2025 £'OOO Basis for apportionment 570 Based on staff time and numbers 38 Slaff numbers 252 Staff numbers 203 Staff numbers 38 Staff numbers 1.101 Salary and travel Costs Staffing costs Office costs Buildings costs Insurance 29 Mudiad Meithrin Cyfyngedig . For the year ended 31 March 2025 Notes to the Accounts for the ear ended 31 March 2025 12. Stsffing Costs 2025 2024 £'ooo £'ooo 6.615 6,304 499 453 303 287 7.417 7,044 257 243 7.674 7,287 Salanes Employer's National Insurance Pension Travel and subsistence One member of staff eams belween £80,000 - £90.000 (excluding Employerfs National Insurance and pension contnbutions 13. Staff Numbers 2025 2025 2024 2024 Average Average Training and qualty Earfy years services 37 29 35 30 117 90 110 87 Inclusion Early years development 162 317 125 245 167 313 129 247 Trustees usually receive no form of payment or rernuneration and are not provided with any pension In 2025 no trustees and volunteers received travel costs during the year (2024 £82140) 30 Mudiad Meithrin Cyfyngedig For the year ended 31 March 2025 Notes to the Accounts for the ear ended 31 March 2025 14a. Tangible Fixed Assets - Group Grou Office Freehold Leasehold Furniture Motor Buildings Buildings and Vehicles Equipment £'ooo Total £'ooo £'ooo £'ooo £'ooo Cost At 1 April 2024 Additions Revalualion Sales Redistnbution At 31 March 2025 5.680 313 88 5,993 88 (15) (15) 386 Revaluation At 1 April 2024 Revaluation for the year Disposal on Revaluation Sales Redistribulion 4,130 47 271 17 (15) 4,401 (15) At 31 March 2025 4.177 273 4.450 Net book value At 31 March 2025 113 At 31 March 2024 42 31 Mudiad Merthrin Cyfyngedig For the year ended 31 March 2025 Notes lo the Accounts for the ear ended 31 March 2025 14b. Tangible Flxed Assets- Company Com an Office Furniture Motor and Vehicles Equipment £'ooo Freehold Leasehold Buildings Buildings Total £'ooo £'ooo £'ooo £'ooo Cost At 1 April 2024 Additions Revaluation Sales Redistribulion 5.680 287 86 5,967 86 (15) (15) At 31 March 2025 5.680 358 Revaluation At 1 Apnl 2024 Revaluation for the year Disposal an Revaluation Sales Redistribution At 31 March 2025 4.130 47 256 13 4,386 60 (15) (15) 4.177 254 4,431 Net book value At 31 March 2025 1.503 104 At 31 March 2024 1.550 31 32 MUd￿d Meithrin Cyfyngedig For the year erKled 31 March 2025 Notes to the Accounts for the ear ended 31 MarGh 2025 14c. Tangible Fixed Assets . Additional information The cosl or value at 31 March 2025 Is represented by Asset Class Freehold Buildings Leasehold Buildings Total £'ooo £'ooo £'ooo Value before 0104 2018 729 5.953 (4,183) 6,682 (4,452) Revaluation before 0104 2018 (269) Revaluation dunng 2018 19 Revaluation dunng 2019 20 Redistnbution dunng 2020 21 161 161 Revalualion dunng 2020 21 Revaluation dunng 202122 Revaluation dunng 2022 23 Revaluation dunng 2023 24 {131) (1311 (60) (60) 100 100 Sale of Offices 2023 24 (400) (350) (47) (750) (47) Revaluation dunng 2024 25 At 31 March 2025 1,503 Freehold buildings were revalued on 3103 2025 Revaluation was camed out by an Independent auclioneer Farmers Marts (R G Jones) Ltd During financial year 2023 24 the Cardiff Office freehold building was sold as was the Wrexham Office leasehold building 33 Mudiad Meilhrin Cyfyngedig For the year ended 31 March 2025 Notes to the Accounts for the ear ended 31 March 2025 15a. Investments - long temi Grou 2025 Corn 2025 an 2024 2024 Investment In subsidiary Other Investmenls 814.085 814,085 844,755 814,085 844.755 814,086 844,755 844,756 Investments in subsidiaries At 31 March 2025. the chanty held 100% of the shares and control of the following companies Country of Incorporation England and Wales Nature of business Type of shares Meithrinfeydd Cymru Cyf Ordinary shares Nuiseries Other investments: Stocks and Shares Market value 1 April 2024 Dividends and Inlerest received Investment managemenl costs New Investment dunng year 844.755 1.797 (5,246) 287.123 Investment disposed during year (269,156) 45.188 814 085 Increase l (Decrease) In value of Investments At 31 March 2025 15b. Investrnents - short term Market value 1 Apnl 2024 Investments added dunng year Investments removed dunng year Interest received Investment management costs At 31 March 2025 1,672.531 (200.OOOj 69,369 3,562 1,538,338 34 Mudiad Meithrin Cyfyngedig For the year ended 31 March 2025 Notes to the Accounts for the ear ended 31 March 2025 16. Stock Grou 2025 £'ooo Com 2025 £'ooo an 2024 £'ooo 2024 £'ooo Goods for sale 17. Debtors Grou 2025 £'ooo Com 2025 £'ooo an 2024 £'ooo 2024 £'ooo Within one year: Commercial debtors ,Provision for bad debts Sums due from subsidianes Advan￿ payments Other debtors 278 (22) 198 (24) 230 146 113 144 513 93 131 398 103 126 459 88 119. 356 18. Creditors - sums due within one year Grou 2025 £'ooo 107 Com 2025 £'ooo 72 36 186 186 569 81 51 1,181 an 2024 £'ooo 55 2024 £'ooo 40 45 153 224 599 84 53 1,198 Commercial debtors Sums due to subsidianes other creditors Accruals and deferred Income SAS creditors Tax and Nalional Insurance Pension 220 210 181 278 599 103 53 1,269 102 51 1.259 35 Mudiad Meithrin Cyfyngedig For the year ended 31 March 2025 Notes to Ihe Accounts f(x the ar ended 31 March 2025 19 Restricled Funds Al 31 Marth 2024 Al 31 Mar¢h 2025 Reco5¥od Spont Othèr £'ooD £'ooo £'ooo £'ooo £'ooo Welsh GovernmOnt (i) Foundatson Ph#Se Developmenl Officer &anl- Welsh Cxivemment Il County Prolo¢ts115) Swansea - Oevelopmenl Hour5 81aenau Gwenl and Gwdihw Brynithel Vale of Glamor9an Counol Carmarthen Covnol 60 160) 19) 178) 15) {17) (7) 78 17 Newport Coun(yl P¢)wys County Commffte8 Angl8Sgy County Counol- Ti a Fi Olfic*r Anglesey County Counol - Med Ceredig￿n- 04welopmenl Ceredtgion- Language Ceredigion- Ftying Start arxl othw Ffftnd￿￿ Bach yr Eos. Cardigan, A￿er￿rth and Camau 8ackn Conwy & Croesfr Bonl Den￿gh- F￿n9 Stsrt Oenbigh - Croesi'f Bont Gwynedd Flinl 16 16 15) (9) 223 {223) {9) (6) {10) 10 12 12 Fknnt Shotton nedd- Llanllyh)i Flsfjng Start Pembroke_ Devdopmenl RCT CA)unal - Garthoh¥g RCT- Croesi'r gonl Wrexham - Fathilies First Wrexham-Croesi'rBenl Vale of Glamorgan County coMm￿e? Cardiff County Cijmmittee Flintshire Committee Anglesey Committee Caerphilly Coun¢tl Cardiff Counul Flintshire County CounrJl- aebran Conwy Referral Scheme Monmoulhshire Counal Powys Counal Other North*ast- Gvrynt y Mor Torfaen Counal RO￿rTaI Schemos l•ll) Ceredigion- Educabon . Sotjal SerwGes Families Firnt {2) 133) (5} {10) {26) {4) (19} 10 (141 112) 12 (2) 17 23 14 14 14) <12) 23 14 {20) {14) 121) 172> 15) 1140> . FI￿n9 Sl8rt Other Lottery- DeMn 8 Dob Cornmunty Channel IN) 154 14 100 1841) 123 36 Mudiad Meithrin Cyfyngedig For the year ended 31 March 2025 Notes to the Accounts for Ihe ear ended 31 March 2025 19b. Reslricted Funds March 2024 At 31 Marth 2023 At 31 March 2024 ReceNod Sp•nl Other £.￿0 £'ooo £'ooo £'ooo £'ooo W•lgh Gov•rnmènl {11 Foundalton Phase Development Officer Grdnt~ Welsh Government Il County Projects (11} Swansea- Development Houf8 8la&nau Gwent and G￿lihW Brynthel Vale of Glamorgan Counol Cam)arthen Counc {60) (g) (70) (13) (10) (9) 70 14 10 Newport Count41 P¢)wys County comm￿￿e Anglesey County Counc41- Ti a Fi Offi Anglesey County thunc41 . Medr8 Ceredig¢on- Developm¢nl Ceredigion- Lan9ua96 Ceredigion- Ftying Stsrf and olher Flnndou 8ach yr Eos. Cardigan. AberyJrth and Camau Bach Conwy- Croesi'r Bonl Denbigh- Flying Stsrt Denbigh - Croesi'r 8ont Gwynedd Flinl Flinl Shotton Gwynedd - Lknllytni F￿n9 Start Pembroka- D8velopment RCT Counryl . GarthoJw9 RCT- Croesi'r Bont Wrexham- Famllies First Wrexham - Croesi'r Bonl Vale of Glamorgan C4iuhty Commfftee Cardrfl County Committee Flintshire Committee 10 16 16 14 (14) (15) (9) 15 223 {2231 181 14) {10) {1) (5) 17> 122) 131 181 (24) {3) 10 24 23 20 (14) (15} Anglesey Commitiee Caerphilly Counol Cardifl Counol Flintshirè County CounrJl- Clebran Conwy Referral Scheme Monmoulhshire Counol Povrys Counrjl Other North-east- Gwynl y Mor Torfaen Counc41 AofoTTO1 SChern￿ (Iii) Cerediglon- Edu¢8iTon - Sog81 Services 15 (4) Isi {10) 10 11 17 20 (18) {6) {12) 23 {23) (14) (23) (65) (4) (48) (790> 14 Families First 23 - F￿n0 Stsrt Oihef Lottery- Dwn a Doli Community Channd IN) 111 779 1QD 37 Mudiad Meithrin Cyfyngedig For the year ended 31 March 2025 Notes lo the Accounts for the ear ended 31 March 2025 19c. Restricted Funds (continued) i) A Foundation Phase Development Officer grant Is received from Ihe Welsh Govemment to employ an Officer specialising In Ihis a￿8 11) Grants are received from vanous counties towards specific work In the respective county We have divided the grants according to the finance within that county 111) Referral schemes are funded by a number of Local Authonties to ensure Inclusion for children with 8dditional needs Iv) A grant Is received from Ihe Lottery to create a Dewin and Doti YouTube Channel 20. Breakdown of Net Assets between Funds Grou Net Creditors Current within one Assets year £'ooo £'ooo Fixed Assets Total £'ooo £'ooo Restricted Funds: County Funding {Including Referral Schemes) Unrestricted Funds. General Fund 123 123 2.867 2,990 (1.259) (1.259) 4.038 4.161 2.430 Com Net Creditors Current within one Assets year. £'ooo £'ooo an Fixed Assets Total £'ooo £'ooo Restricted Funds: County Funding (Including Referral Schemes) Unrestricted Funds: General Fund 123 123 2,421 2.421 2,707 2,830 (1.181) (1,181) 3,947 4.070 21. Commitment to Capital Expenditure At 31 March 2025, the Group was not committed lo more capital expendilure 38 Mudiad Meilhrin Cyfyngedig For the year ended 31 March 2025 Noles to the Accounts for the ear ended 31 March 2025 22a Financial Commilments- Group At 31 March 2025. annual commitments on active leases were as follows 2025 £'ooo 69 222 36 2024 £'ooo 67 258 38 363 Within one year Between two and five years Over five years 327 22b Financial Commitments- Company Al 31 March 2025. annual commitments on actsve leases We￿ as follows 2025 £'ooo 49 137 2024 £'ooo 49 186 Within one year Be￿eeTr two and fNe years Over five years 186 237 23. ReconcilRtion of Net Incomel(Exptnditure) to Net Cash Flow from Operating Activities 2025 £'ooo . 2024 £'ooo Net Incorne l (Expenditure) for the reportsng penod (In accord8nce with the statement of financial actwities) Adjustments for Depreciaiion and Revaluation (Gains) I losses on Investrnents Dividend. Irlterest and rents from Investments Loss l (profit) on sale of fixed assets (Increase) l Decrease In stock {Increase) l Decrease In deblors Increase l (Decrease) In creditors Nel cash piovided by fiscal actsvities (324) 130 (64) {58) (15) {73) (1) (115) 10 420 425 253 167 24 Breakdown of movements in financial funds At31 March 2024 Cash flow At31 Marth c2025 £'ooo 1,239 1.239 £'ooo {308) (308) £'ooo 931 931 Bank account and cash Tolal cash reserves Shown on balance sheet. Bank account and cash 1.239 1,239 (308) (308) 931 931 39