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2025-03-31-accounts

CYLCH MEITHRIN YR EGLWYS NEWYDD

______

REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2025

_______

C Management Services

69 Velindre Road Whitchurch Cardiff CF14 2TF

CYLCH MEITHRIN YR EGLWYS NEWYDD

FOR THE YEAR ENDED 31[ST] MARCH 2025

CHARITY INFORMATION

Trustees: Bethan McMenemy Nia McQueen (until 28[th] March 2025) Andrea Hodgson (until 27[th] November 2024) Thomas Slater (from 27[th] November 2024) Victoria Burrage-Male (from 15[th] July 2024)

Charitable position: Registered Charity no. 1055368
Governing Document: Constitution dated 16thJanuary 1996
Address for correspondence: Cylch Meithrin yr Eglwys Newydd
The Scout Hut
Penlline Road
Whitchurch
CARDIFF
CF14 2AD
Independent Examiner: Paul Burnell ACMI
C Management Services
69 Velindre Road
Whitchurch
CARDIFF
CF14 2TF
Bankers: National Westminster Bank Plc
CAF Bank Plc
CONTENTS
Page
Charity Information 2
Trustees Report 3-5
Independent Examiners Report 6
Statement of Financial Activities 7
Statement of Assets and Liabilities 8
Notes to the Accounts 9

2

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31[st] MARCH 2025

The Trustees have the pleasure in submitting the Report and Accounts for the year to 31st March 2025.

Structure, Governance and Management

Nature of organisation

The charity is constituted as an unincorporated charitable organisation. It was formed and registered with the Charity Commission on 15[th] May 1996 (number 1055368).

Appointment of Trustees

New trustees are appointed by existing trustees, who keep the composition of the trustee body under review to ensure that it includes sufficient people with the time and expertise to manage the charity effectively.

Income

The income of the charity arises mainly from (a) payments for sessions either directly from parents/carers or from the local authority and (b) fundraising activities. The charity received £2,000 in March 2024 from Cardiff Council to go towards the move to the new premises.

Risk Management

The charity is committed to ongoing assessment of the risks to which it is exposed and is confident that it has a reporting system in place which advises on a regular basis of any potential risks to enable them to mitigate as appropriate.

The insurance requirements of the charity are reviewed annually to ensure all prospective liability situations are adequately covered.

Organisational Structure

The Trustees are responsible for all aspects of Cylch Meithrin yr Eglwys Newydd, working with other parents on a committee who bring different skills and knowledge and who offer their time on a voluntary basis. We also work closely with the staff team, often having joint meetings to discuss nursery issues.

Responsibility of the Trustees

Charity law requires the Trustees to prepare financial statements for each accounting year which give a true and fair view of the state of the charity and of its income and expenditure for the year.

We are required to:

3

  1. Select suitable accounting policies and apply them consistently

  2. Make judgements and estimates that are reasonable and prudent

  3. State whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts

  4. Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business.

We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011. We also have a responsibility to safeguard assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.

Our Aims and Objectives

The object of the charity is the education of pre-school children in Whitchurch through the medium of the Welsh language.

This is done through a variety of activities which are for the public benefit including:

Public Benefit Requirement

In planning the activities, the Trustees have applied the guidance issued by the Charity Commission on public benefit in December 2008.

Plans for Future Periods

We are preparing to move the Cylch to a permanent site at Melin Gruffydd school on 11[th] April 2025 after building works have been completed.

Independent Examiner

Paul Burnell of C Management Services was appointed as the organisation’s independent examiner during the year.

This Report was approved by the Trustees on 3[rd] December 2025 and is signed on their behalf by

Bethan McMenemy (Chair of Trustees)

4

INDEPENDENT EXAMINERS REPORT

TO THE TRUSTEES OF

CYLCH MEITHRIN YR EGLWYS NEWYDD

I report on the accounts of the Charity for the year ended 31[st] March 2025, which are set out on pages 4 to 7.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Paul Burnell

Paul Burnell ACMI 15[th] May 2024 For and on behalf of:

C Management Services (trading name of C Mgmnt Services Ltd) 69 Velindre Road Cardiff CF14 2TF

5

CYLCH MEITHRIN YR EGLWYS NEWYDD

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 31[st] MARCH 2025

Note
RECEIPTS
Receipts from generated funds
Receipts from charitable
activities
3
Other receipts
4
Interest received
Total Receipts
PAYMENTS
Charitable activities
5
Total payments
Net Receipts/(Payments)
Transfers between funds
Fund balances at 1stApril 2024
Fund balances at 31stMarch
2025
Unrestricted
Funds
£
Restricted
Funds
£
Total Funds
2025
£
Total Funds
2024
£
-
-
-
-
103,730
-
103,730
83,291
7,296
-
7,296
2,010
385
-
385
1
111,411
-
111,411
85,302
115,702
-
115,702
108,171
115,702
-
115,702
108,171
(4,291)
-
(4,291)
(22,869)
-
-
-
-
49,470
-
49,470
72,339
45,179
-
45,179
49,470

The notes on page 6 form part of these accounts.

6

CYLCH MEITHRIN YR EGLWYS NEWYDD

STATEMENT OF ASSETS AND LIABILITIES

FOR THE YEAR ENDED 31[ST] MARCH 2025

1. Fixed Assets

Insurance Insurance
Value 2025 Value 2024
£ £
The value of assets owned are:
Equipment 10,000 10,000
10,000 10,000
**2. ** Bank & Cash Balances 2025 2024
£ £
Investments -
-
-
Cash at bank and in hand 45,179 49,470
45,179 49,470
**3. ** Other Assets and Liabilities 2025 2024
£ £
Assets
Gift aid tax recovery not yet received - -
Liabilities
Unbilled fee for Independent Examination 200 200

The accounts were approved by the Trustees and signed on their behalf on 3[rd] December 2025 by Bethan McMenemy

The notes on page 6 form part of these accounts.

CYLCH MEITHRIN YR EGLWYS NEWYDD

7

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2025

1. Accounting Policies

The accounts have been prepared on a receipts and payments basis with a statement of assets and liabilities

2. Voluntary receipts
Donations
3. Receipts from charitable activities
Childrens Fees
Cardiff Council
4. Other Receipts
Grants
Fundraising
Other income
5. Charitable activities
a. Direct Charitable Costs
Staff salaries, pensions etc
Staff training
Equipment & materials
Fundraising
b. Support and Administration
Premises costs
Professional fees
Administration and general expenses
Bad Debt written off
Unrestricted
Funds
£
Restricted
Funds
£
Total
2025
£
Total
2024
£
-
-
-
-
-
-
-
-
71,570
32,160
-
-
57.992
25,299
103,730
-
83,291
Unrestricted
Funds
£
Restricted
Funds
£
Total
2025
£
Total
2024
£
4,875
2,421
-
-
-
-
1,860
150
7,296
-
2,010
Unrestricted
Funds
£
Restricted
Funds
£
Total
2025
£
Total
2024
£
82,333
-
82,995
360
9,985
523
-
-
-
420
4,859
100
93,201
-
88,374
17,370
-
17,161
2,850
-
2,050
2,025
-
586
256
22,501
-
19,797

6. Staff and Trustees

No remuneration or trustee expenses were paid to any trustee during the year, nor to any person connected to them.

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