RHIF CWMNI COFRESTREDIG: 03301990 (Cymru a Lloegr)
RHIF ELUSEN GOFRESTREDIG: 1062896
Adroddiad r Ymddiriedolw
Dat
aniadau Ariannol heb eu harchwilio am
Flw
dd n h d at 31 Mawrth 2024
Theatr Bara Caws
Emyr Mortimer Archwilwyr Cyf
32 Y Maes
Caernarfon
Gwynedd
LL55 2NN

Theatr Bara Caws
nnw
fer
Dat
aniadau Ariannol
flw
dd
n a ddaeth i ben 31 Mawrth 2024
ar
Tudalen
Adroddiad yr Ymddiriedolwyr
Adroddiad yr Arholwr Annibynnol
Datganiad o Weithgareddau Ariannol
13
Mantolen
14 i 15
Datganiad Llif Arian
16
Nodiadau i'r Datganiad Llif Arian
Nodiadau i'r Datganiadau Ariannol
17
18 i 28

Theatr Bara Caws
Rhif cofrestredi
03301990
Adroddiad r Ymddiriedolw
ar
fer
flw
dd
n a ddaeth i ben 31 Mawrth 2024
Mae'r ymddiriedolwyr sydd hefyd yn gyfarwyddwyr yr elusen at ddibenion Deddf Cwmniau 2006, yn
cyflwyno eu hadroddiad gyda datganiadau ariannol yr elusen ar gyfer y flwyddyn a ddaeth i ben 31
Mawrth 2024. Mae'r ymddiriedolwyr wedi mabwysiadu darpariaethau Cyfrifon ac Adrodd gan
Elusennau: Datganiad Arfer a Argymhellir sy'n gymwys i elu5ennau sy'n paratoi eu cyfrifon yn unol a'r
Safon Adroddiadau Ariannol sy'n gymwys yn y DU a Gweriniaeth Iwerddon (FRS 102) lyn weithredol 1
lonawr 2019).
AMCANION A GWEITHGAREDDAU
Amcanion a nodau
Prif raison d'etre y cwmni Elusennol yw denu a chynnal cynulleidfaoedd newydd ar gyfer, yn bennaf,
ddigwyddiadau theatraidd Cymraeg yng nghyrnunedau Cymru. Fel theatr gymunedol sy'n teithio'n
genedlaethol, mae'n hollbwysig ein bod yn cymryd nifer o ffactorau i ystyriaeth wrth gynllunio a
phenderfynu ar weledigaeth artistig. Anelwn, felly, at ddiwallu anghenion a gofynion y gwahanol
sectoraulGynulleidfaoeddlcymunedau yn eu tro. Ceisiwn hefyd sicrhau bod pob darn o waith yn
berthnas01 ac yn atseinio gyda'n cynulleidfaoedd fel eu bod yn parhau i deimlo 'perchnogaeth' o Bara
Caws ac yn chwarae rhan allweddol yn Ilwyddiant y sefydliad unigryw hwn.
Rydym, felly, yn canolbwyntio ar y bobl - yr hyn sy'n eu denu a'u difyrru,. sut gallwn ni ymestyn eu
gorwelion a'u disgwyliadau., sut gallwn ni eu cyffroi, eu hysgogi a'u herio., a sut y gallwn sicrhau eu
cefnogaeth barhaus yn y dyfodol.
Fel ymateb i'r Cytundeb Cyllido byddwn yn cyflwyno o leiaf 3 chynhyrchiad Cymraeg y flwyddyn, gan
barhau i gyfrannu a chyfoethogi'r corff o ddramau Cymraeg i'r dyfodol. Bydd pob un o'r Gynyrchiadau
o'r safon uchaf posib, gan sicrhau bod enw da Bara Caws, fel cwmni theatr gymunedol, sy'n teithio'n
genedlaethol, yn mynd o nerth i nerth.
Budd cyhoeddus
Prif flaenoriaeth y cwmni elusennol yw mynd a theatr Gymraeg i galonnau cymunedau Cymru.
Mae'r Ymddiriedolwyr yn cytuno bod yr elusen yn gweithredu er budd y cyhoedd drwy gynnig
gwasanaeth Cymraeg unigryw i'w chynulleidfaoedd niferus ac amrywiol.
Mae'r Ymddiriedolwyr wedi dilyn Canllawiau'r Comisiwn Elusennau sy'n berthnasol i fudd cyhoeddus.
Tudalen 1

Theatr Bara Caws
Rhif cofrestredi
03301990
Adroddiad r Ymddiriedolw
ar
er
flw
dd n a ddaeth i ben 31 Mawrth 2024
CYFLAWNIAD A PERFFORMIAD
Gweithgareddau elusennol
Mae'r adrannau cyflawniadau a pherfformiad a ganlyn a'r adolygiad ariannol yn ffurfio adroddiad
strategol yr elusen.
Dlnas
Gan Emyr Humphreys a Wil Sarn Jones.
Mae'n bleser gan Bara Caws gyflwyno comedi glasurol wedi'i chyd-ysgrifennu gan ddau o dalentau
mawr Ilenyddiaeth Gymraeg - yr arobryn Emyr Humphreys a'r unigryw WS (Wil Sam) Jones.
Ystyr Gyntefig y gair Dinas yn ol Syr Ifor Williams oedd Ile diogel i aros ynddo '. perchennog y Ddinas
neilltuol hon yw John Barig, Dibynna'n hollol ar lafur a ffyddlondeb Ossie ei was. Mae pawb sy'n troi o'u
cwmpas yn ddiddordeb mawr yn nhynged yr hen le.. y prynwr sgrap, y gwleidydd rhan amser, yr
athrawes coleg, Miss Seren Gwynedd, a'r nyrs ewyllysgar sy'n Ilawn awydd i adfer yr hen le.
Ffenast Sio
Gan lola Ynyr a Carys Gwilyrn.
O Sgen ti Syniad? (1) . Y sgript sydd wedi'i datblygu gam wrth gam. Yn ystod y cyfnod cloi comisiynwyd
3 darn o waith i'w datblygu, ynghyd a'r awduron eu hunain a oedd yn bresennol drwy gydol y cyfnod.
Roedd yn rhaid i'r gwaith cychwynnol ddigwydd dros Zoom, a phan gafodd y rheolau eu Ilacio, fe
wnaethon ni ffilmio'r 3 i'w recordio a'u dangos i gynulleidfaoedd. Rhoddodd hyn gyfte i'r awduron gasglu
adborth gan y cyhoedd, ac i ni gasglu adborth am y broses.
Crewyd Ffenast Slop i ail-fyw profiadau merched yr effeithiwyd arnynt gan y menopos. Roedd lola a
Carys eisiau arbrofi gyda dulliau newydd o greu gwaith, a nawr rydyn ni wedi eu comisiynu i ysgrifennu
sioe gyflawn i'w chyflwyno'n fyw. Mewn partneriaeth ag Eisteddfod Genedlaethol Llyn ac Eifionydd
byddwn yn ei pherfformio ar y Maes, tra hefyd yn cynnig trafodaethau o amgylch y sioe, a byddwn wedyn
yn mynd ar daith gan dargedu cynulleidfaoedd penodol. Gan fod menopos yn brofiad y bydd hanner y
boblogaeth yn ei brofi, mae Slop Ffenast yn gyfle i'r hanner arall ddeall a chefnogi!
Draenen Ddu
Addasiadlcyfieithiad Angharad Tomos o BLACKTHORN gan Charley Miles.
Dim ond dau o blant sydd wedi bod yn y pentref ers cenhedlaeth, y ddau yn byw ym mhocedi ei gilydd,
ond wrth iddynt dyfu mae'r cysylltiadau'n dechrau datod.
Hen, hen thema sydd yma, ond yn cael ei chyfiwyno i genhedlaeth newydd mewn ffordd serchog,
ddoniol a chraff. Mae'r pwnc yn effeithio arnom ni i gyd, hen ac ifanc, trefol neu wledig.
Beth ddaw o'n cymunedau, a phwy sy'n gyfrifol am eu goroesiad? A oes ffordd i warchod ein treftadaeth,
a chreu gwell dyfodol gyda phobl ifanc?
Tudalen 2

Theatr Bara Caws
Rhif cofrestredi
03301990
Adroddiad r Ymddiriedolw
ar
fer
flw
dd
n a ddaeth i ben 31 Mawrth 2024
Tai
hlT-rreach
Theatr Bara Caws, Fishamble: The New Play Company, a Theatre Gu Leor yn cyflwyno:
TaighlTylTeach yn ddarn newydd o waith rhyngwladol, safle-benodol. ac ar-lein i'w berfformio mewn
tair iaith Geltaidd frodorol.. Cymraeg, Gaeleg yr Alban, a Gwyddeleg. Mae hwn yn brosiect rhyngwladol
unigryw a chyffrous, a gyflwynir ar y cyd a Theatre Gu Leor, (Yr Alban), a Fishamble (Iwerddon). Fe'i
cyflwynir ar Ynys Lewis, yng Ngheri, ac yn Ileoliad hudolus Nant Gwrtheyrn.
'Taigh' yn Gaeleg yr Alban, 'Ty' yn Gymraeg a 'Teach' yn y Wyddeleg. Yr un gair mewn gwahanol
fydoedd. Yn agos at ei gilydd, ond hefyd yn bell, ond yn y bon, 'Ile i orffwys, yw hwn.
'Ty' yw'r cyd-destun yn y cymunedau CymraeglGaeleglGwyddelig sy'n cael eu heffeithio gan ail gartrefi,
tai gwag, Gwely a Brecwast Awyr, rhenti uchel, a diffyg tai fforddiadwy i'r bobl leol. Bydd y tri darn a
ysgrifennwyd gan y tri awdur yn ymateb i'r heriau penodol sy'n berthnasol i bob gwlad, pob un ohonynt
eisoes yn bodoli ond sydd wedi gwaethygu ers y pandemig.
Ys
ol Fedd
ol
Mae'r bartneriaeth yn dod yn ei blaen ac mae'r gwaith o gydlynu actorion ar gyfer yr Ysgol Feddygaeth
yn mynd o nerth i nerth.
Celf dd dau ac lech d
Mae Bara Caws yn parhau i ddatblygu'r bartneriaeth gyda'r Ysgol Feddygol, Prifysgol Bangor gan
gynnig gweithgaredd chwarae rol gyda darpar feddygon. 'Rydym hefyd wedi cydweithio i gynhyrchu
Ilmiau byr am bwysigrwydd iechyd a Iles myfyrwyr, ac am bwysigrwydd sicrhau darpariaeth yn y
Gymraeg.
Rydym wedi gweithio mewn partneriaeth gyda Chymdeithas Deillion Gogledd Cymru i drefnu actorion i
recordio Ilyfrau Cymraeg ar gyfer eu Ilyfrgell arbennig.
Arweiniodd pob un o'r prosiectau uchod at tua 50 0 ymarferwyr Ilawrydd gan gynnwys actorion,
ysgrifenwyr, technegwyr, gyda Ilawer yn gweithio gyda'r cwmni am y tro cyntaf.
DATBLYGU SGILIAU
Rydym yn cynnig cyfleoedd i staff ddatblygu eu sgiliau ee ymestyn gwybodaeth dechnego1 ar gyfer
cyflwyno gwailh - yn benodol trwy redeg cyfnodau Y&D gydag arbenigwyr. Rydym hefyd wedi cynnig
cyfteoedd mentora i weithwyr Ilawrydd. Mae aelodau'r tim rheoli wedi mynychu hyfforddiant sy'n
berthnasol i'r swydd megis 5 Cam i Lwyddiant Nawdd, Strategaeth Gwefan Gymdeithasol.
Tudalen 3

Theatr Bara Caws
Rhif cofrestredi
03301990
Adroddiad r Ymddiriedolw
ar
fer
flw
dd
n a ddaeth i ben 31 Mawrth 2024
nllun drafft c
ntaf
Mae'r cwmni'n parhau gyda'i gynllun Drafft 1, ac mae croeso i unrhyw un gysylltu os ydych yn dymuno
ysgrifennu at y Cwmni. Trwy'r cynllun hwn gallwn archwilio a chomisiynu gwaith newydd. Mantais y
system i awdur yw ei bod yn cynnig cymorth ariannol a phroffesiynol i unigolion ac yn gwneud hynny
mewn awyrgylch gefnogol heb bwy5au. Mantais y system i'r Cwmni yw ei fod yn anelu at sicrhau gwaith
safonol, perthnasol a fydd yn eistedd yn daclus yn y rhaglen waith tra hefyd yn rheoli risg ariannol.
Mae'r cynllun hwn wedi'i ddatblygu'n fanylach dros y blynyddoedd diwethaf trwy ein 'Sgen ti Syniad?
cynllun? Ile mae'r cwmni'n gofyn am syniadau ar gyfer sgriptiau penodol. Rydym eisoes wedi cynhyrchu
rhai, bydd un arall ar daith yn yr hydref, ac mae 4 arall yn cael eu datblygu ar gyfer 2025.
CartreflGweithle New
dd
Yn Medi 2024, bu penderfyniad gan Gthp Cynefin i ddatblygu Canolfan Lleu ar raddfa Ilai, heb y
theatr. Ar ol blynyddoedd o ymrwymiad gan Theatr Bara Caws a'r cyfle i'r cwmni fod yn rhan o gynllun
cyffrous ac arloesol i ardal Dyffryn Nantlle, roedd hyn yn siom aruthrol. Ond mae gwaith wedi bod yn
mynd ymlaen gan Bara Caws i archwilio mewn i gynllun wrth gefn yn yr ardal. Mae'r trafodaethau yma
yn parhau i fod yn gyfrinachol ond mae cynnydd da yn cael ei wneud ac rydym yn gobeithio gallu
gwneud datganiad am y cynlluniau cyffrous yma yn y flwyddyn newydd.
ADOLYGIAD ARIANNOL
Adolygiad ariannol y flwyddyn
Ariennir y cwmni elusennol yn bennaf gan grantiau a dderbynnir y Cyngor Celfyddydau Cymru,
cynghorau tref, chymuned a sirol. Hoffai'r ymddiriedolwyr felly ddiolch i'r holl sefydliadau a chyrff hyn
am eu cefnogaeth barhaus a chadarnhau bod yr incwm a dderbynnir yn cael ei ddefnyddio i ariannu'r
buddsoddiad parhaus yng nghynyrchiadau budd cyhoeddus yr elusen. Yn benodol hoffir roi diolch
cyhoeddus i'r cynghorau cymuned a thref canlynol am eu cefnogaeth ymroddedig Abergwyngregyn,
Beddgelert, Bethesda, Bontnewydd, Dolbenmaen, Ffestiniog, Llanbedrog, Llanengan, Llanelltyd,
Llangefni, Llanllyfni, Llanwnda, Llanystumdwy, Nefyn a Waunfawr.
Roedd gwarged 0 £74,201 (2023.. Diffyg 0 £27,805) am y flwyddyn a chronfeydd wrth gefn rhydd o
£205,613 (2023: £216,830) ar ddiwedd y cyfnod adrodd.
Mae'r Bwrdd wedi ystyried y prif risgiau i hyfywedd ariannol y Cwmni a'r strategaeth ariannol ar gyfer y
blynyddoedd i ddod ac wedi cymryd unrhyw faterion perthnasol i ystyriaeth wrth baratoi cyllidebau a
chynlluniau'r dyfodol.
Polisi cronfeydd wrth gefn
Mae'r Cwmni yn cydnabod ac yn derbyn ei gyfrifoldeb fel elusen a chyflogwr, i ddiogelu ei hyfywedd
ariannol fel theatr. Yn ol canllawiau a osodwyd gan y Comisiwn Elusennau, disgwylir i gronfeydd gael
eu clustnodi ar gyfer cronfeydd wrth gefn. Pwrpas y cronfeydd wrth gefn yw:
Sicrhau Ilif arian (rhag ofn y bydd oedi wrth dderbyn cyllid refeniw).
Diogelu rhag unrhyw ddigwyddiadau annisgwyl.
Rhoi cyfle i ganfod a denu ffynonellau cyllid newydd rhag ofn i ffynonellau presennol gael eu torri.
Pe bai'r sefyllfa'n codi Ile byddai ei chyllid yn dod i ben, gallai'r theatr fodloni ei rhwymedigaethau
cyfreithiol ac ariannol pe bai'n cael ei dirwyn i ben.
Tudalen 4

Theatr Bara Caws
Rhif cofrestredi
03301990
Adroddiad T Ymddiriedolw
ar
fer
flw
dd
n a ddaeth i ben 31 Mawrth 2024
Polisi cronfeydd wrth gefn - parhad
Adolygir lefel y cronfeydd wrth gefn yn flynyddol gan y bwrdd. Oni chytunir yn wahanol, polisi'r Cwmni
yw cadw o leiaf dri mis o wariant gweithredu fel cronfa wrth gefn. Ar sail y rhagolygon, cred yr
ymddiriedolwyr y dylai swm 0 £134,000 (2023.. £106,000) fod yn ddigonol ar gyfer y cyrnod 2024-25.
CYNLLUNIAU ARTISTAIDD DYFODOL
Ffenast Sio
l ateb y galw mawr, byddwn yn ail-gyflwyno Ffenast Slop gan lola Ynyr a Carys Gwilym, ac yn yrnestyn
y daith wreiddiol.
Halibalili
Dyma brosiect a gynigir gan Theatr Bara Caws yn gweithio gydag Antur Waunfawr a Galeri, Caernarfon.
Mae'r prosiect, sy'n darparu hyfforddiant a chyfleoedd gwaith i oedolion ag anableddau dysgu yn eu
ymuned, wedi'i deilwra'n benodol gan ymarferydd theatr profiadol a hwylusydd gyda phrofiad helaeth
o weithio ym myd theatr mewn addysg a gweithdai ymarferol i oedolion ag anableddau, ac o ganlyniad
i mewnbwn hollbwysig gan arweinwyr Antur Vvaunfawr, menter gymdeithasol arbenigol a sefydlwyd ym
1984.
Ein nod yw rhoi profiad diwylliannol, cymdeithasol a chreadigol unigryw i ddefnyddwyr yr Antur. mewn
amgylchedd diogel a chyfeillgar, cefnogol ac ymlaciol.
Byddwn yn darparu cyfleoedd hamdden a therapiwtig i ddatblygu potensial pob unigolyn, ac fel
datblygiad naturiol o'r gweithgareddau allgyrsiol yr ydym yn eu cynnig ar hyn o bryd, nod Bara Caws yw
darparu amrywiaeth o weithgareddau celfyddydol i gyfranogwyr, yn wythnosol. dan arweiniad Emyr
Gibson a Ruth Thomas.
Teimlwn y byddai hwn yn gyfie unigryw i ni fel cwmni ddatblygu ein harferion gwaith ac ymestyn ein
cyrhaeddiad, gan archwilio'n ddyfnach ein potensial 'cymunedol', a byddai'r cyfranogwyr hefyd yn cael
mynediad at brofiadau diwylliannol mwy amrywiol, a gwasanaeth nad yw ar gael iddynt ar hyn o bryd.
Isod ceir syniad manylach o'r nodau a'r amcanion, yn ogystal a'r gweithgareddau y bwriedir eu cyflawni.
Mae'n hanfodol y bydd elfennau o'r gweithdai yn plethu ac yn adeiladu ar ei gilydd, y naill yn bwydo i
mewn i'r Ilall, er mvvyn darparu profiad mor gynhwysol a boddhaus a phosibl.
Mwrdwr ar
Maes
Gan Iwan Charles a Llyr Evans.
Caewch y drysau a gadewch i ni gael ychydig o dawelwch os gwelwch yn ddal Mae Sioe Glybiau Bara
Caws diweddaraf ar fin dechrau...
Wel, mae Eisteddfod Aberbronfraith wedi bod yn weddol Iwyddiannus, a Ilawer o focsys wedi eu ticio.
Mae'r Goron, y Fedal Ryddiaith a'r Daniel Owen wedi eu hennill, a'r cyfan sydd ar ol o wobrau mawr yr
wythnos yw'r Gadair. Tic, tic, tic. A thic enfawr i'r Eisteddfod ei hun am fod mor gynhwysol, arwydd clir
bod pethau'n symud gyda'r oes.
Tudalen 5

Theatr Bara Caws
Rhif cofrestredi
03301990
Adroddiad r Ymddiriedol
ar
fer
flw
dd
n a ddaeth i ben 31 Mawrth 2024
Nid Eisteddfod i'r dosbarth canol yw hi bellach, ond Eisteddfod i bawb, y rhai heb waith, heb do uwch
eu pennau, a'r rhai heb dalent.. Ond mae Ilofruddiaeth wedi ei chyflawni, ac os bu Ilofruddiaeth, mae
rhaid bod yn Ilofruddiwr...ond pwy yw e?
1936
Gan Gruffudd Owen.
Yn nhafarn Penlan Fawr ym Mhwllheli mae Lloyd George yn mwynhau hoe wrth gael peint a
darllen y papur newydd, pan ddaw ei hen 'ffrind', Adolf Hitler, heibio. Maen nhw'n hel atgofion,
yn cracio doeth, yn cecru ac yn rhoi John ac Alun ar y jiwcbocs...
Drama abswrd am hanes, hen ddynion, a'r cysgod sydd gan eu gweithredoedd drosom ni i gyd...
Yn dilyn perfformiad sgript-mewn-llaw yn Nhafarn y Plu, Llanystumdwy, i gasglu ymateb ac adborth y
gynulleidfa, byddwn yn perfformio'r sioe ddadleuol hon mewn Ileoliadau pwrpasol yn ein cymunedau.
Os oes gennych chi ddiddordeb mewn hanes a gwleidyddiaeth - dyma'r sioe i chi.
entis
niad7
Unwaith eto byddwn yn edrych ar y ffordd orau o ddatblygu'r doniau perthnasol - gan wahodd rhai i
gydweithio'n ddwys am gyfnod byr gydag actorion a chyfarwyddwr, eu dangos i gynulleidfaoedd dethol
i ofyn barn, a gwahodd eraill i baratoi sgriptiau hirach a all fod. teithio ledled Cymru.
Anelwn hefyd at roi cyfle i ymarferwyr newydd o bob disgyblaeth gael eu mentora drwy'r cyfnod hwn ee
cyfarwyddo, goleuo, sain, cynllunio ayb. Bydd hyn yn eu galluogi i ddysgu sgiliau newydd o dan law
wmni proffesiynol.
Mae 4 awdur wedi cael eu comisiynu i ysgrifennu 4 comedi fer.
Anelwn i gyflwyno teithiau ar gyfer 3 ohonynt, a chyflwyno un arall yn yr Eisteddfod Genedlaethol yn
2025.
Dishgled 'da Del - Cai Evans
Oes Rhywun Wedi Gweld y Pernod King? _ Mari Emlyn
Whisky - Carwyn Blaney
99er - Ceri Ashe
PROJECTS TO BE DEVELOPED
GISDA
a) Mae gennym nifer o brosiectau arfaethedig yn cael eu trafod gyda swyddogion GISDA gan gynnwys
hyfforddi fel hwyluswyr Theatr Fforwrn, adnodd sy'n defnyddio theatr i wireddu amcanion
cymdeithasol. Mae'n fath o theatr sy'n annog y gynulleidfa i rwydweithio ac archwilio opsiynau
gwahanol i ddelio a phroblem neu fater penodol. Defnyddir Theatr Fforwm yn aml gan grwpiau o
bobl sy'n teimlo nad ydynt yn perthyn, yn cael eu tangynrychioli, neu'n teimlo'n ddi-rym. Bydd hwn
hefyd yn gyfie i ni gynnig hyFforddiant i nifer o weithwyr Ilawrydd Ileol er mwyn iddynt ddysgu sut i
redeg y se5iynau, ac i ehangu eu sgiliau cyFathrebu.
Tudalen 6

Theatr Bara Caws
Rhif cofrestredi
03301990
Adroddiad r Ymddiriedolw
ar
fer
dd
n a ddaeth i ben 31 Mawrth 2024
b) Byddwn yn cychwyn ar y broses o greu darn o waith Theatr Verbatim gyda'r cleientiaid er rnwyn
rhoi'r cyfle iddynt gael clywed eu Ileisiau eu hunain ar y Ilwyfan. Bydd modd cychwyn ar y broses
hon mewn modd agos-atoch, gweddol anffurfiol, gan weld sut y bydd y gwaith yn datblygu fesul
cam. O ganlyniad i'r prosiect hwn efallai y bydd rhai o'r cleientiaid yn cael eu sbarduno i ysgrifennu
eu gwaith eu hunain, a byddwn ni, fel cwmni proffesiynol, mewn Ile gwych i hyrwyddo a datblygu'r
gwaith ymhellach.
'SGEN TI SYNIAD?
Datblygu mwy o ddramau byrion gan awduron newydd dim pwysau cynhyrchu cyflawn ar raddfa
genedlaethol (Pan fyddwn yn sicrhau gweithle newydd, bydd arddangos gwaith newydd 'mewn
datblygiad, yn greiddiol i weledigaeth y Cwmni wrth edrych i'r dyfodol).
UNESCO
Gan fod Ardal Dyffryn Nantlle yn rhan o Safle Treftadaeth y Byd UNESCO rydym yn ymchwilio i greu a
chyflwyno gwaith sy'n berthnasol i'r ardal gan dynnu ar brofiadau ac anghenion y trigolion Ileol. Mae'r
ardal gyfan yn gyfoethog mewn gweithiau Ilenyddol o bwysigrwydd cenedlaethol - yn hanesyddol ac yn
gyfredol a byddai creu gwaith arloesol sy'n unigryw i'r ardal yn gyfle i ymwneud yn uniongyrchol a'r
gymuned,. rhoi sylw i'n traddodiad barddonol., yn darparu cyfleoedd i bobl o bob grwp cymdeithasol gael
eu trwytho mewn profiadau newydd ac yn galluogi'r Cwmni i gryfhau eu sylfaen yn y gymuned.
GWAITH PARHAOL CYFFREDINOL:
i. Celfyddydau Rhagnodedig - gyda'r Ysgol Feddygol ym Mhrifysgol Bangor, a Chymdeithas Deillion
Gogledd Cymru.
ii. Mentora I cysgodi ymarferwyr o bob disgyblaeth.
iii. Chwilio am gyfleoedd i gydweithio gyda chwmn'i'au / sefydliadau eraill - nid yn unig cwmniau theatr
proffesiynol, ond gyda Mentrau laith, ysgolion, colegau. grwpiau cymdeithasol a chymunedol ee
Merched y Wawr, cwmniau drama amatur.
iv. Croesawu disgyblion a myfyrwyr ar brofiad gwaith.
Cynnig cefnogaeth, cefnogaeth, cyngor ac adborth i bawb sy'n gofyn.
vi. Cynhyrchu crynodeb Saesneg o bob cynhyrchiad - mae'r cynllun hwn yn cael croeso cynnes gan
ddysgwyr a'r di-Gymraeg yn ein cynulleidfaoedd.
vii. Sicrhau bod 5griptiau ar gael i ee athrawon I tiwtoriaid, yn ol y galw, yn enwedig ar gyfer defnydd
arholiadau l eisleddfodau.
CYNLLUNIAU CYFFREDINOL Y CWMNI:
Ein nod fel Cwmni yw parhau i:
1. Cydweithio'n agos gyda chymunedau Ileol trwy gynnig cymorth, cefnogaeth a chyngor.
2. Gweithredu'r'Cyn51un Drafft laf ar gyfer awduron newydd a phrofiadol a chynnig gwaith i ymarferwyr
artistig o bob math. Mae'n ddyletswydd arnom fel Cwmni i gynnig cymaint o gefnogaeth a phosibl i
dalent ifanc, beth bynnag fo'u harbenigedd.
3. Cydweithio'n agos gyda sefydliadau megis y Mentrau laith, colegau. ysgolion a sefydliadau eraill yng
Ngwynedd, Mon a Chonwy a thu hwnt.
4. Croesawu nifer o ddisgyblion a myfyrwyr ar brofiad gwaith.
5. Bwrw ymlaen a'r prosiect cartref newydd ar gyfer cynaladwyedd y Cwmni a'r sector theatrig Cymreig
yn ei gyfanrwydd.
Tudalen 7

Theatr Bara Caws
Rhif Cofrestredi
03301990
Adroddiad r Yrnddiriedolw
ar
fer
flw
dd
n a ddaeth i ben 31 Mawrth 2024
STRwYfHUR, LLYWODRAETHU A RHEOLAETH
Dogfen lywodraethol
Mae'r cwmni elusennol yn gyfyngedig drwy warant heb fod ganddo unrhyw gyfalaf cyfranddaliadau.
Mae'r Cwmni'n cael ei lywodraethu gan ei femorandwm ac erthyglau cymdeithasu ac mae'n elusen
gofrestredig.
Gwneir penodiadau mewn cyfarfodydd cyffredinol pan fo angen, yn unol a'r erthyglau cyrndeithasu.
Mae gan Theatr Bara Caws broses o sefydlu ymddiriedolwyr newydd. Cyfrifoldeb y prif weithredwr a'r
cadeirydd yw sicrhau bod ymddiriedolwyr newydd yn cael eu sefydlu'n briodol.
Yr ymddiriedolwyr sy'n gyfrifol am redeg yr elusen.
Mae'r ymddiriedolwyr yn gyfrifol am strwythur a pholisiau'r elusen ac am sicrhau bod gwaith yn cael ei
wneud yn effeithlon er budd yr elusen i sicrhau gwaith da parhaus i'r dyfodol,
Cynhelir cyfarfodydd yr Ymddiriedolwyr o leiaf bob chwarter a gelwir cyfarfodydd ychwanegol pan fo
angen.
Mae trefniadau ar gyfer pennu tal a thal personél rheoli allweddol yr elusen yn cael eu trafod mewn
cyfarfod bwrdd blynyddol.
Mae'r ymddiriedolwyr yn credu mai'r prif risg i'r elusen yw y gallai cyllid allanol gael ei derfynu. Er mwyn
ceisio sicrhau nad yw hyn yn digwydd, mae'r elusen yn dilyn canllawiau Ilym wrth benderfynu ar wariant
ac yn anfon adroddiadau rheolaidd o ddatblygiadau at ei chyllidwyr. Yn ogystal, mae Cyngor
Celfyddydau Cymru (CCC) ac Awdurdodau Lleol (y cyrfF cyllido> yn archwilio'r cofnodion i sicrhau bod
gwariant yn cael ei wneud o fewn eu canllawiau.
MANYLION CYFEIRIO A GWEINYDDOL
Rhif Cwmni Cofrestredig
03301990 (Cymru a Lloegr)
Rhif Elusen Gofrestredig
1062896
Swyddfa gofrestredig
Uned A1
Stad Ddiwydiannol Cibyn
Caernarfon
Gwynedd
LL55 2BD
Tudalen 8

Theatr Bara Caws
Rhif cofrestredi
03301990
Adroddiad r Ymddiriedol
ar
er
n a ddaeth i ben 31 Mawrth 2024
Ymddiriedolwyr
Mr S W Blake
Ms M Emlyn
Ms G A Evans
Mr G Evans-Jones
Mr B Gregory
Mr A F Jones
Ms M E Rowlands
Yr alhro G Williams
Ms M L Williams
Mr H W Jones
Mr l E Pleming
Ms E Roberts
(ymddiswyddodd 13.3.24)
{ymddiswyddodd 13.3.24)
(ymddiswyddodd 13.3.241
(penodwyd 13.9.23)
(penodwyd 13.9,23)
(penodwyd 5.6.24)
Ysgrifennydd y Cwmni
Mr SO Williams
Arholwr Annibynnol
Emyr Rice-Roberts BA FCA
Emyr Mortimer Archwilwyr Cyf
32 Y Maes
Caernarfon
Gwynedd
LL55 2NN
Prif aelodau staff
Mari Emlyn
Betsan Llwyd
Berwyn Morris-Jones
Emyr Morris-Jones
Stephen Owen Williams
DATGANIAD O GYFRIFOLDEBAU'R YMDDIRIEDOLWYR
Mae'r ymddiriedolwyr {sydd hefyd yn gyfarwyddwyr Theatr Bara Caws at ddibenion y gyfraith cwmniaul
yn gyfrifol am baratoi Adroddiad yr Ymddiriedolwyr a'r datganiadau ariannol yn unol a'r gyfraith
berthnasol a Safonau Cyfrifo'r Deyrnas Unedig {Arferion Cyfrifyddu a Dderbynnir yn Gyffredinol yn y
Deyrnas Unedig)
Mae cyfraith cwmniau yn ei gwneud yn ofynnol i'r ymddifiedolwyr baratoi dalganiadau ariannol ar gyfer
pob blwyddyn ariannol sy'n rhoi darlun cywir a theg o sefyllfa'r cwmni elusennol ac o'r adnoddau sy'n
dod i mewn a'r defnydd o adnoddau. gan gynnwys incwm a gwariant, y cwmni elusennol ar gyfer y
cyfnod hwnnw. Wrth baratoi'r datganiadau ariannol hynny, mae'n ofynnol i'r ymddiriedolwyr wneud
hynlly
dewis polisiau cyfrifo addas ac yna eu cymhwyso'n gyson,.
cadw at y dulliau a'r egwyddorion yn y SORP Elusennau.,
gwneud dyfarniadau ac amcangyfrifon sy'n rhesymol a doelh..
paratoi'r datganiadau ariannol ar sail busnes byw oni bai ei bod yn amhriodol tybio y bydd y cwmni
elusennol yn parhau mewn busnes.
Tudalen 9

DATGANIAD O GYFRIFOLDEBAU'R YMDDIRIEDOLWYR . parhad
Mae'r yrnddiriedolwyr yn g￿rif01 am gadw cofnodion cyfrifyddu cywir sy'n datgelu gyda chywirdeb
rhesymol ar unrhyw adeg sefyllfa ariannol y cwmni elusennol ac i'w galluogi i sicrhau bod y datganiadau
ariannol yn cydymffurfio a Oeddf cwmn.fau 2006. Maent hefyd yn gyfrifol am ddiogelu asedau'r cwmni
elusennol. y cwmni elusennol ac felly am gymryd camau rhesymol i atal a chanfod Nvyll ac afreoleidd-
dra arall.
Cymeradwywyd tfwy orchymyn y bwrdd ymddiriedolwyf ar Dachwedd 20fed, 2024 ac wedi'i lofnodi
ar ei ran gan:
Mr S O Williams - Ysgrifennydd
Tudalen 10

Adroddiad r Arholwr Annib
nnol i Ymddiriedolw
Theatr Bara Caws
Rhif cofrestredi
03301990
Adroddiad yr arholwr annibynnol i ymddiTiedolwyr Theatr Bara Caws ('y Cwmni.)
Adroddaf i'r ymddiriedolwyr elusen ar fy arholiad o gyfrifon y Cwmni ar gyfer y flwyddyn a ddaeth i ben
31 Mawrth 2024.
Cyfrifoldebau a sail yr adroddiad
Fel ymddiriedolwyr elusen y Cwmni (a hefyd ei chyfarwyddwyr at ddibenion y gyfraith cwmniau) rydych
chi'n gyfrifol am baratoi'r cyfrifon yn unol a gofynion Deddf Cwmniau 2006 <'Deddf 2006,).
Ar ol bodloni fy hun nad yw'n ofynnol i gyfrifon y Cwmni gael eu harchwilio o dan Ran 16 0 Ddeddf 2006
a'u bod yn gymwy5 i gael eu arholi'n annibynnol, byddaf yn adrodd mewn perthynas a'm arholiad o
gyfrifon eich elusen fel y'i cynhaliwyd o dan Adran 145 O'r Ddeddf Elusennau 2011 {'Deddf 2011,). Wrth
gynnal fy arholiad, rwyf wedi dilyn y Cyfarwyddiadau a roddwyd gan y Comisiwn Elusennau o dan Adran
145(5)(b) o Ddeddf 2011.
Datganiad yr arholwr annibynnol
Gan fod incwm gros eich elusen yn fwy na £250,000 rhaid i'ch arholwr fod yn aelod o gorff rhestredig.
Gallaf gadarnhau fy mod yn gymwys i gynnal yr arholiad oherwydd fy mod yn aelod o Sefydliad cyfri￿yr
Siartredig Cymru a Lloegr, sy'n un o'r cyrff rhestredig.
Rwyf wedi cwblhau fy arholiad. Cadarnhaf nad oes unrhyw faterion wedi dod i'm sylw mewn cysylltiad
a'r arholiad sy'n rhoi achos i mi gredu:
ni chadwyd cofnodion cyfrifyddu mewn perthynas a'r Cwmni fel sy'n ofynnol gan Adran 386 0
Ddeddf 2006., neu
nid yw'r cyfrifon yn cyd-fynd a'r cofnodion hynny., neu
nad yw'r cyfrifon yn cydymffurfio a gofynion cyfrifyddu Adran 396 0 Ddeddf 2006 ac eithrio unrhyw
ofyniad bod y cyfrifon yn rhoi darlun cywir a theg nad yw'n fater a ystyrir fel rhan o arholiad
annibynnol. neu
nid yw'r cyfrifon wedi'u paratoi yn unol a dulliau ac egwyddorion y Datganiad o Arferion
Cymeradwy ar gyfer cyfrifyddu ac adrodd gan elusennau (sy'n berthnasol i elusennau sy n paratoi
eu cyfrifon yn unol a'r Safon Adrodd Ariannol sy'n gymwys yn y DU a Gweriniaeth Iwerddon (FRS
102)).
Tudalen 11

Adroddiad r Arholwr Annib
nnol i Ymddiriedolw
Theatr Bara Caws
Rhif cofrestredi
03301990
Nid oes gennyf unrhyw bryderon ac nid wyf wedi dod ar draws unrhyw faterion eraill mewn cysylltiad a'r
arholiad y dylid tynnu sylw atynt yn yr adroddiad hwn er mwyn sicrhau dealltwriaeth gywir o'r cyfrifon.
Emyr Rice-RobertS 8A FCA
Isefydliad Cylrifwyr Siarlredig Cymru a Lloegrl
Ernyr Mortimer Archwilwyr CYF
32 Y Maes
Caernarfon
Gwynedd
LL55 2NN
Dyddiad:
/12/2i
Tudalen 12

Theatr Bara Caws
Dat
aniad o Weith
areddau Ariannol
Ync
nnw
rif Incwm a Gwariant
ar
fer
flw
n a ddaeth i ben 31 Mawrth 2024
dd
31.3.24
31.3.23
Cyfanswm Cyfanswm
Cronfa
Cronfa
Cronfa
anghyfyngedig dynodedig gyfyngedig
Nodiadau
INCWM A GWADDOLION
Rhoddion a chymynroddion 2
373,742
73,844
447,586
314,765
Gweithgareddau elusennol 4
Prif bwrpas
93,815
93,815
126,525
Incwrn buddsoddi
Incwm arall
447
447
8,808
128
2.996
8,808
Cyfanswm
476,365
74,291
550,656
444,414
GWARIANT AR
Gweithgareddau elusennol 5
Prif bwrpas
Cyllid datblygu cartref
newydd
447,622
756
448,378
443,742
20,722
20,722
22,875
Arall
7,355
7,355
5,602
Cyfanswm
454,977
756
20,722
476,455
472,219
INCWMI{GWARIANT) NET
21,388
(33,203)
(756)
53,569
33,203
Trosglwyddiadau rhwng 16
cronfeydd
74,201
(27,805)
Symudiad net mewn
cronfeydd
(11,815)
(756)
86,772
74,201
(27,8051
CYSONI CRONFEYDD
Cyfanswm a ddygwyd ymlaen
219,820
3,782
223,602
251,407
CYFANSWM Y
CRONFEYDD I'W CARIO
YMLAEN
208,005
3,026
86,772
297,803
223,602
Mae'r nodiadau yn rhan o'r datganiadau ariannol hyn
Tudalen 13

Theatr Bara Caws
Rhif cofrestredi
03301990
Mantolen
31 Mawrth 2024
31.3.24
31.3.23
Cyfanswm Cyfanswm
Cronfa
Cronfa
Cronfa
anghyfyngedig dynodedig gyfyngedig
Nodiadau
ASEDAU SEFYDLOG
Asedau gweladwy
12
2,392
3,026
5,418
6,772
ASEDAU PRESENNOL
Dyledwyr
Arian parod yn y banc
13
89,968
129 563
44,890
134,858
171,445
100,457
126,048
219,531
86,772
306,303
226,505
CREAWDWYR
Symiau sy'n ddyledus o
fewn blwyddyn
14
(13,918)
(13,918)
(9,675)
ASEDAU PRESENNOL NET
205,613
86,772
292 385
216,830
CYFANSWM ASEDAU
LLAI ATEBOLRWYDD
PRESENNOL
208,005
3,026
86,772
297,803
223,602
ASEDAU NET
208,005
3,026
86,772
297 803
223,602
CRONFEYDD
Cronfeydd anghyfyngedig
Cronfeydd cyfyngedig
16
211,031
86,772
223,602
CYFANSWM Y CRONFEYDD
297,803
223,602
Mae hawl gan y cwmni elusennol i gael ei eithrio rhag archwilio ariannol o dan Adran 477 0 Ddeddf
Cwmn'i'au 2006 ar gyfer y flwyddyn a ddaeth i ben 31 Mawrth 2024.
Nid yw'r aelodau wedi gofyn i'r cwmni gael archwiliad o'i ddatganiadau ariannol ar gyfer y flwyddyn a
ddaeth i ben 31 Mawrth 2024 yn unol ag Adran 476 0 Ddeddf Cwmniau 2006.
Mae'r nodiadau yn rhan o'r datganiadau ariannol hyn
Tudalen 14 parhad...

Mae'r ymddiriedolwyr yn cydnabod eu cyfrifoldebau am
{a) sicrhau bod y cwmni elusennol yn cadw cofnodion cyfrifyddu sy'n cydymffurfio ag Adrannau 386
a 387 0 Ddeddf Cwmn'iau 2008 a
Ib) paratoi datganiadau ariannol sy'n rhoi darlun cywir a theg o sefyllfa'r cwmni elusennol ar ddiwedd
pob blwyddyn ariannol ac o'i warged neu ddiftyg ar gyfer pob blwyddyn ariannol yn unol a gofynion
Adrannau 394 a 395 ac sydd fel arall cydymffurfio a gofynion Deddf Cwmn'iau 2006 sy'n ymwneud
a datganiadau ariannol, i'r graddau y maent yn berthnasol i'r cwmni elusennol.
Paralowyd y dalganiadau ariannol hyn yn unol a'r darpariaelhau sy'n gymwys i gwmn'iau elusennol sy'n
ddarostyngedig i'r gyfundrefn cwmn'iau bach.
Cymeradwywyd y datganiadau ariannol gan Fwrdd yr Ymddiriedolwyr ac awdurdodwyd eu cyhoeddi ar
Dachwedd 20fed, 2024ac fe'u Ilofnodwyd ar ei ran gan..
Mr 8 Gregory - Ymddiriedolwr
Ms M L Williams - Ymddiriedolwr
Mae'r nodiadau yn rhan o'r datganiadau ariannol hyn
Tudalen 15

Theatr Bara Caws
Dat
ar
aniad Llif Arian
fer
n a ddaeth i ben 31 Mawrth 2024
31.3.24
31.3.23
Nodiadau
Llif arian o weithgareddau gweithredu
Arian parod a gynhyrchir o
weithrediadau
101,1181
Ari8n net a ddarperir ganl(a ddefnyddir mewn)
gweithgareddau gweithredu
101.1181
Llif arian o weithgareddau buddsoddi
Prynu asedau sefydlog diriaethol
Llog a dderbyniwyd
{9581
128
447
Arian parod net a ddarperir ganl(a ddefnyddir mewn)
gweithgareddau buddsoddi
447
(830>
Newid mewn arian parod
chyfwerth ag arian parod yn y
cyfnod adrodd
Arian parod a chyfwerth ag arian
parod ar ddechrau'r cyfnod adrodd
45,397
{101,948)
126 048
227,996
Arian parod a ¢hY￿erth ag arian
parod ar ddiwedd y cyfnod adrodd
171445
126,048
Mae'r nodiadau yn rhan o'r datganiadau afiannol hyn
Tudalen 16

Theatr Bara Caws
Nodiadau i'r Dat
ar
fer
flw
dd
aniad Llif Arian
n a ddaeth i ben 31 Mawrth 2024
CYSONI INCWMIGWARIANT NET A LLIF ARIAN NET O WEITHGAREDDAU
GWEITHREDOL
31.3.24
31.3.23
Incwml(gwariant) net ar gyfer y cyfnod adrodd (yn unol a'r
Datganiad o Weithgareddau Ariannol)
Addasiadau ar gyfer".
Taliadau dibrisiant
Llog a dderbyniwyd
Cynnydd mewn dyledwyr
Cynnyddl(gostyngiad) mewn credydwyr
74,201
(27,805)
1,354
(447)
(34,401)
4,243
1,692
(128)
(66,017)
Arian parod net a ddarperir ganl(a ddefnyddir mewn)
gweithrediadau
44,950
101,118)
DADANSODDIAD O NEWIDIADAU MEWN CRONFEYDD NET
Ar 1.4.23
Llif arian
Ar 31.3.24
Arlan parod net
Arian parod yn y banc
126,048
45,397
171,445
126,048
45,397
171,445
Cyfanswm
126,048
45,397
171,445
Mae'r nodiadau yn rhan o'r datganiadau ariannol hyn
Tudalen 17

Theatr Bara Caws
Nodiadau i'r Dat
ar
fer
flw
dd
aniadau Ariannol
n a ddaeth i ben 31 Mawrth 2024
POLISIAU CYFRIFO
Sail paratoi'r datganiadau ariannol
Mae datganiadau ariannol y cwmni elusennol, sy'n endid budd cyhoeddus o dan FRS 102, wedi'u
paratoi yn unol a'r SORP Elusennau (FRS 102) 'Cyfrifo ac Adrodd gan Elusennau: Datganiad o
Arferion Cymeradwy sy'n gymwys i elusennau sy'n paratoi eu cyfrifon yn unol a gyda'r Safon
Adrodd Ariannol sy'n gymwys yn y DU a Gweriniaelh Iwerddon (FRS 102) (yn weithredol 1 lonawr
2019),, Safon Adrodd Ariannol 102 'Y Safon Adrodd Ariannol sy'n gymwys yn y DU a Gweriniaeth
Iwerddon, a Deddf Cwmniau 2006. mae datganiadau ariannol wedi'u paratoi o dan y confensiwn
ost hanesyddol.
Dyfarniadau a ffynonellau allweddol o ansicrwydd amcangyfrif
Mae paratoi'r datganiadaLJ ariannol yn ei gwneud yn ofynnol i reolwyr wneud dyfarniadau,
amcangyfrifon a thybiaethau sy'n effeithio ar y symiau a adroddir. Mae'r amcangyfrifon a'r
dyfarniadau hyn yn cael eu hadolygu'n barhaus ac maent yn seiliedig ar brofiad a ffactorau eraill,
gan gynnwys disgwyliadau o ddigwyddiadau yn y dyfodol y credir eu bod yn rhesymol o dan yr
amgylchiadau.
Busnes byw
Nid oes unrhyw ansicrwydd materol ynghylch gallu'r elusen i barhau.
Adnoddau sy'n dod i mewn
Mae'r holl adnoddau sy'n dod i mewn wedi'u cynnwys yn y datganiad o weithgareddau ariannol
pan fydd hawl wedi trosglwyddo i'r elusen; mae'n debygol y bydd y buddion economaidd sy'n
gysylltiedig a'r trafodiad yn Ilifo i'r elusen a gellir mesur y swm yn ddibynadwy. Mae'r polis'i'au
penodol canlynol yn cael eu cymhwyso i gategoriau incwm penodol:
mae incwm o roddion neu grantiau yn cael ei gydnabod pan fo tystiolaeth o hawl i'r rhodd,
derbyniad yn debygol a gellir mesur ei swm yn ddibynadwy.
mae incwm o gontractau ar gyfer cyflenwi gwasanaethau yn cael ei gydnabod gyda
chyflwyno'r gwasanaeth dan gontract. Caiff hwn ei ddosbarthu fel cronfeydd anghyfyngedig
oni bai bod gofyniad cytundebol iddo gael ei wario ar ddiben penodol a'i ddychwelyd os na
chaiff ei wario, ac os felly gellir ei ystyried yn gyfyngedig.
Gwariant
Cydnabyddir gwariant ar sail croniadau wrth i ￿Ymedigaeth godi. Mae gwariant yn cynnwys
unrhyw TAW na ellir ei hadennill yn Ilawn ac mae wedi'i ddosbarthu o dan benawdau'r datganiad
o weithgareddau ariannol y mae'n berthnasol iddo.
Mae gwariant ar weithgareddau elusennol yn cynnwys yr holl gostau a dynnir gan elusen wrth
ymgymryd a gweithgareddau sy'n hyrwyddo ei nodau elusennol er budd ei buddiolwyr, gan
gynnwys y costau cymorth a'r costau hynny sy'n ymwneud a Ilywodraethu'r elusen a
ddosrannwyd i weithgareddau elusennol.
Dyrennir yr holl gostau i gategoriau gwariant gan adlewyrchu eu natur.
Asedau sefydlog gweladwy
C dnab ddiaeth
Tudalen 18 parhad...

Theatr Bara Caws
Nodiadau I'T Dat
ar
fer
flw
dd
aniadau Ariannol
arhad
n a ddaeth i ben 31 Mawrth 2024
POLISIAU CYFRIFO - parhad
Asedau sefydlog gweladwy
Mae asedau gweladwy yn cael eu cofnodi i ddechrau yn ol eu cost, ac yna'n cael eu datgan ar
gost Ilai unrhyw ddibrisiant cronedig a cholledion amhariad. Mae unrhyw asedau gweladwy a
gariwyd ar symiau wedi'u hailbrisio yn cael eu cofnodi ar y gwerth teg ar ddyddiad yr ailbrisio Ilai
unrhyw ddibrisiad cronedig dilynol a cholledion amhariad cronedig dilynol.
Mae cynnydd yn swm cario ased o ganlyniad i ailbrisio, yn cael ei gydnabod mewn enillion a
cholledion cydnabyddedig eraill, oni bai ei fod yn gwrthdroi tal am amhariad sydd wedi'i gydnabod
yn flaenorol fel gwariant yn y datganiad o weithgareddau ariannol. Mae gostyngiad yn swm cario
ased o ganlyniad i ailbrisio yn cael ei gydnabod mewn enillion a cholledion cydnabyddedig eraill,
ac eithrio Ile mae'n gwrthbwyso unrhyw enillion ailbrisio blaenorol, ac os felly dangosir y golled o
fewn enillion a cholledion cydnabyddedig eraill ar y datganiad. o weithgareddau ariannol.
Dibrisiant
Cyfrifir dibrisiant er mwyn dileu cost neu brisiad ased, Ilai ei werth gweddilliol, dros oes
economaidd ddefnyddiol yr ased hwnnw fel a ganlyn:
Eiddo prydles fer
Cerbydau modur
Offer
Dros gyfnod y brydles.
20 % yn Ileihau cydbwysedd
20 % yn Ileihau cydbwysedd
Amhariad ar asedau sef dlo
Cynhelir adolygiad o ddangosyddion amhariad ar bob dyddiad adrodd, a chaiff y swm y gellir ei
adennill ei amcangyfrif Ile mae dangosyddion o'r fath yn bodoli, Pan fo'r gwerth cario yn fwy na'r
swm ad-enilladwy, amharir ar yr ased yn unol a hynny. Mae namau blaenorol hefyd yn cael eu
hadolygu ar gyfer gwrthdroi posibl ar bob dyddiad adrodd.
Trethiant
Mae'r elusen wedi'i heithrio rhag treth gorfforaeth ar ei gweithgareddau elusennol.
Cyfrifo'r gronfa
Gall cronfeydd anghyfyngedig gael eu defnyddio yn unol a'r amcanion elusennol yn ol disgresiwn
yr ymddiriedolwyr.
Dim ond at ddibenion cyfyngedig arbennig o fewn amcanion yr elusen y gellir defnyddio cronfeydd
cyfyngedig. Mae cyfyngiadau'n codi pan nodir hynny gan y rhoddwr neu pan godir arian at
ddibenion cyfyngedig penodol.
Mae esboniad pellach o natur a diben pob cronfa wedi'i gynnwys yn y nodiadau i'r datganiadau
ariannol.
Ymrwymiadau prydlesu
Mae rhenti a delir o dan brydlesi gweithredol yn cael eu codi ar y Datganiad o Weithgareddau
Ariannol ar sail Ilinell syth dros gyfnod y brydles.
Tudalen 19 parhad...

Theatr Bara Caws
Nodiadau i'r Dat
aniadau Ariannol
arhad
ar
er
flw
dd n a ddaeth i ben 31 Mawrth 2024
POLISIAU CYFRIFO - parhad
Ymrwymiadau prydlesu
Mae taSiadau prydles yn cael eu cydnabod fel traul dros gyfnod y brydles ar sail Ilinell syth. Mae
budd cyfanredol cymhellion prydles yn cael ei gydnabod fel gostyngiad mewn costau dros gyfnod
y brydles, ar sail Ilinell syth.
Costau pensiwn a buddion eraill ar ol ymddeol
Mae'r cwrnni elusennol yn gweithredu cynllun pen5iwn cyfraniadau diffiniedig. Mae cyfraniadau
sy'n daladwy i gynllun pensiwn y cwmni elusennol yn cael eu codi ar y Datganiad o
Weithgareddau Ariannol yn y cyfnod y maent yn berthnasol iddo.
Offerynnau ariannol
Dim ond pan fydd yr elusen yn dod yn barti i ddarpariaethau cytundebol yr offeryn y cydnabyddir
ased ariannol neu rwymedigaeth ariannol.
Caiff offerynnau ariannol sylfaenol eu cydnabod i ddechrau ar y swm sy'n dderbyniadwy neu'n
daladwy gan gynnwys unrhyw gostau trafodion cysylltiedig.
Mae asedau cyfredol a rhwymedigaethau cyfredol yn cael eu mesur wedyn ar yr arian parod neu'r
gydnabyddiaeth arall y disgwylir ei thalu neu ei derbyn ac nid yw'n cael ei disgowntio.
RHODDION A CHYMYNRODDION
31.3.24
31.3.23
Cyfanswm Cyfanswm
Cronfa
Cronfa
anghyfyngedig cyfyngedig
Rhoddion
Grantiau
2,818
370,924
12,185
61,659
15,003
432,583
4,290
310,475
373,742
73,844
447,586
314,765
Mae'r grantiau a dderbyniwyd, sydd wedi'u cynnwys yn yr uchod, fel a ganlyn:
31.3.24
31.3.23
Cyngor Celfyddydau Cymru (CCC)
Cronfa Ffyniant - Arlwy theatrig proffesiynol a chymunedol
TaighlTylTeach
CCC - Rheoli prosiectau a chymorth pensaerniol
Cyngor Sir Ynys Mon
Cyngor Bwrdeistref Sirol Conwy
Cyngor Gwynedd
CCC- Cartref Newydd
287,124
16,000
64,000
59,500
3,800
296,025
3.800
900
9,750
2,159
432,583
310,475
Tudalen 20 parhad

Theatr Bara Caws
Nodiadau i'r Dat
ar
fer
flw
dd
aniadau Ariannol
arhad
n a ddaeth i ben 31 Mawrth 2024
INCWM BUDDSODDI
31.3.24
31.3.23
Cyfanswm Cyfanswm
Cronfa
Cronfa
anghyfyngedig cyfyngedig
Llog cyfrif cadw
447
447
128
INCWM O WEITHGAREDDAU ELUSENNOL
31.3.24
31.3.23
Gweith
aredd
Ffioedd a grantiau o
gynyrchiadau
Grantiau asedau
Gostyngiad treth theatr
Prif bwrpas
Prif bwrpas
Prif bwrpas
52,163
63,312
945
62,268
41,652
93,815
126,525
COSTAU GWEITHGAREDDAU ELUSENNOL
Costau
Costau
cefnogol
uniongyrchol (nodyn 6) Cyfanswm
Prif bwrpas
Cyllid datblygu cartrefi newydd
448,378
448,378
20,722
20,722
448 378
20,722
469,100
COSTAU CEFNOGAETH
Costau
Ilywodraethol Cyfanswm
Cyllidol
Adnoddau eraill a wariwyd
Cyllid datblygu cartrefi newydd
600
6,755
20,722
7,355
20,722
600
27,477
28,077
Tudalen 21 parhad...

Theatr Bara Caws
Nodiadau i'r Dat
ar
fer
flw
dd
aniadau Ariannol -
arhad
n a ddaeth i ben 31 Mawrth 2024
INCWMI(GWARIANT) NET
Nodir incwml(gwariant) net ar ol codi tall(credydu):
31.3.24
31.3.23
Arholi'r cyfrifon
Gwasanaethau cydymffurfio a threth
Gwasanaethau di-arholiad eraill
Dibrisiant - asedau sy'n eiddo
Llogi offer a pheiriannau
Prydlesi gweithredu eraill
Cadw Ilyfrau
1,900
600
2,205
1,354
3,875
1,297
2,050
1,800
550
1.693
4,043
1,398
2,701
TAL A BUDDION YR YMDDIRIEDOLWYR
Nid oedd unrhyw dai cydnabyddiaeth ymddiriedolwyr na buddion eraill ar gyfer y flwyddyn a
ddaeth i ben 31 Mawrth 2024 nac ar gyfer y flwyddyn a ddaeth i ben 31 Mawrth 2023.
Treuliau Ymddiriedolwyr
Ni thalwyd unrhyw dreuliau ymddiriedolwyr ar gyfer y flwyddyn a ddaeth i ben 31 Mawrth 2024
nac ar gyfer y flwyddyn a ddaeth i ben 31 Mawrth 2023.
COSTAU STAFF
31.3.24
31.3.23
Cyflogau
Yswiriant gwladol y cyflogwr
Costau pensiynau
174,443
18,015
5,212
179,727
13,632
4,823
197,670
198,182
Roedd nifer misol cyfartalog y gweithwyr yn ystod y flwyddyn fel a ganlyn..
31.3.24
31.3.23
Technegwyr - staff parhaol
Gweinyddu - staff parhaol
Ni dderbyniodd yr un gweithiwr daliadau dros £60,000.
Tudalen 22 parhad...

Theatr Bara Caws
Nodiadau i'r Dat
ar
er
flw
dd
aniadau Ariannol
arhad
n a ddaeth i ben 31 Mawrth 2024
10. CYMHARADAU AR GYFER Y DATGANIAD O WEITHGAREDDAU ARIANNOL
Cronfa
Cronfa
Cronfa
anghyfyngedig dynodedig cyfyngedig
Cyfanswm
INCWM A GWADDOLION
Rhoddion a chymynroddion
314,765
314,765
Gweithgareddau elusennol
Prif bwrpas
125,580
945
126,525
Incwm buddsoddi
Incwm arall
128
2,996
128
2,996
Cyfanswm
443,469
945
444,414
GWARIANT AR
Gweithgareddau elusennol
Prif bwrpas
Cyllid datblygu cartref newydd
442,797
945
443.742
22,875
22,875
Arall
5,602
5,602
Cyfanswm
448,399
945
22,875
472.219
INCWM NETI{GWARIANT)
Trosglwyddiadau rhwng cronfeydd
(4,930)
122,875)
5,357
(27,805)
Symudiad net mewn cronfeydd
(8,973)
(1,314)
(17,518)
(27,805)
CYSONI CRONFEYDD
Cyfanswm yr arian a ddygwyd ymlaen
Fel yr adroddwyd yn flaenorol
Addasiad blwyddyn flaenorol
207,180
21,613
5,096
17,518
229,794
21,613
Fel yr ailddatganwyd
228,793
5,096
17,518
251,407
CYFANSWM Y CRONFEYDD I'W
CARIO YMLAEN
219,820
3,782
223,602
Tudalen 23 parhad...

Theatr Bara Caws
Nodiadau i'r Dat
ar
er
flw
dd
aniadau Ariannol -
arhad
n a ddaeth i ben 31 Mawrth 2024
11. ADDASIAD I'R FLWYDDYN FLAENOROL
Roedd addasiad i'r flwyddyn flaenorol 0 £21,612, a nodwyd ar ddatganiadau ariannol 2023 yn
ymwneud a hawlio Rhyddhad Treth Theatr yn 2022, ac a ad-dalwyd mewn cyfnodau ar ol y rhai
yr oeddent yn ymwneud a hwy.
12. ASEDAU SEFYDLOG GWELADWY
Adeilad
ar
les
Gosodiadau
a ffitiadau
Cyfanswm
COST
Ar 1 Ebrill 2023 a 31 Mawrth 2024
16,210
116,779
132,989
DIBRISIANT
Ar 1 Ebrill 2023
Dibrisiant am flwyddyn
16,210
110,007
1,354
126,217
1,354
Ar 31 Mawrth 2024
111,361
127,571
GWERTH LLYFR
Ar 31 Mawrth 2024
5,418
5,418
Ar 31 Mawrth 2023
6,772
6,772
13. DYLEDWYR: SYMIAU SY'N DDYLEDUS O FEWN BLWYDDYN
31.3.24
31.3.23
Dyledwyr eraill
Credyd treth - rhyddhad treth theatr
Treth ar werth
Blaendaliadau
88,390
41,565
4,903
9,975
83,881
4,237
2,364
134,858
100,457
Tudalen 24 parhad...

Theatr Bara Caws
Nodiadau i'r Dat
ar
fer
flw
dd
aniadau Ariannol
arhad
n a ddaeth i ben 31 Mawrth 2024
14. CREDYDWYR: SYMIAU SY'N SYRTHIO O FEWN FLWYDDYN
31.3.24
31.3.23
Credydwyr masnachol
Nawdd cyrndeithasol a threthi eraill
Cerdyn credyd
Treuliau cronedig
2,005
9,098
315
2,500
2,564
3,750
1,081
2,280
13,918
9,675
15. CYTUNDEBAU PRYDLESU
Mae isafswm taliadau prydles o dan brydlesi gweithredu, na ellir eu canslo, yn ddyledus fel a
ganlyn:
31.3.24
31.3.23
O fewn blwyddyn
Rhwng un a phum mlynedd
20,696
36,579
16,567
45,492
62,059
Cytunwyd ar les newydd ar 9 Mehefin 2022, gyda'r cyfnod yn para tan ddiwedd 2026.
Mae'r uchod yn manylu ar y taliadau prydles 'sylfaenol' y disgwylir iddynt ddod yn ddyledus
o dan y cytundeb hwn ar gyfer eiddo'r cwmni elusennol ar Stad Ddiwydiannol
Cibyn, Caernarfon.
Ym mis Mawrth 2023, cytunwyd ar brydles rhentu offer, gyda hon yn para tan Chwefror 2026.
16. SYMUDIAD MEWN CRONFEYDD
Symudiad Trosglwyddiadau
netyny
rhwng y
Ar 1.4.23 cronfeydd
cronfeydd 31.3.24
Cronfeydd anghyfyngedig
Cronfa gyffredinol
Cronfa grant cyfalaf
219,820
3,782
21,388
(33,203)
208,005
3,026
223,602
20,632
Cronfeydd cyfyngedig
Cronfa cartref newydd
(33,203)
211,031
53,569
33,203
86,772
CYFANSWM
223,602
74,201
297,803
Tudalen 25 parhad...

Theatr Bara Caws
Nodiadau i'r Dat
ar
fer
flw
dd
aniadau Ariannol
arhad
n a ddaeth i ben 31 Mawrth 2024
16. SYMUDIAD MEWN CRONFEYDD- parhad
Mae'r symudiadau net mewn cronfeydd, sydd wedi'u cynnwys yn yr uchod, fel a ganlyn:
Adnoddau Adnoddau
Symudiad
i fewn
allan
mewn
cronfeydd
Cronfeydd anghyfyngedig
Cronfa gyffredinol
Cronfa grant cyfalaf
476,365
{454,977)
21,388
476,365
(455,733)
20,632
Cronfeydd cyfyngedig
Cronfa cartref newydd
74,291
(20,722)
53,569
CYFANSWM
550,656
476,455)
74,201
Cymhariaeth ar gyfer y symudiad mewn cronfeydd
Addasiad
i'r flwyddyn
flaenorol
Symudiad TrosgSwyddiadau
nelyny
rhwng
cronfeydd
Cronfeydd
Ar 1.4.22
31.3.23
Cronfeydd anghyfyngedig
Cronfa gyffredinol
Cronfa grant cyfalaf
207,180
5,096
21,613
(4,930)
(4,043)
219,820
3,782
212,276
21,613
(4,930)
(5,357)
223,602
Cronfeydd cyfyngedig
Cronfa cartref newydd
17,518
(22,875)
5,357
CYFANSWM
229.794
21,613
27,805)
223,602
Tudalen 26 parhad...

Theatr Bara Caws
Nodiadau i'r Dat
ar
fer
flw
dd
aniadau Ariannol
arhad
n a ddaeth i ben 31 Mawrth 2024
16. SYMUDIAD MEWN CRONFEYDD - parhad
Mae symudiadau net cymharol mewn cronfeydd, sydd wedi'u cynnwys yn yr uchod, fel
a ganlyn..
Adnoddau Adnoddau
i fewn
allan
Symudiad
mewn
cronfeydd
Cronfa gyffredinol
Cronfa grant cyfalaf
443,469
945
(448,3991
(4,930)
444,414
Cronfeydd cyfyngedig
Cronfa cartref newydd
(449,344)
(4,930)
(22,875>
(22,875)
CYFANSWM ARIAN
444,414
472,219)
27,805)
Cronfeydd
Cronfe
ddan
edi
Cronfa gyffredinol
Dyma gronfa'r theatr heb ei dyrannu ac sydd ar gael am ddim. Mae hwn ar gael i gefnogi costau
gweinyddu a Ilywodraethu, yn ogystal ag ar gyfer 'ychwanegu' at gronfeydd a phrosiectau eraill,
yn ol yr angen.
Cronfa grant cyfalaf
Mae hon vvedi'i labelu'n 'gronfa ddynodedig,, ac yn ymwneud ag offer a grantiau eraill a
dderbyniwyd yn benodol i gaffael asedau sefydlog. Caiff y gronfa ei hamorteiddio bob blwyddyn,
yn unol a'r dibrisiant a godir ar yr asedau cysylltiedig.
Cronfe
ddc
edi
Cronfa Cartref Newydd
Fel aelod allweddol o brosiect Canolfan Lleu ym Mhenygroes, mae'r theatr yn ymwneud yn
weithredol a thrafod a datblygu cynlluniau ar gyfer cartref newydd ar y safle.
Er mwyn hwyluso'r coslau, sefydlwyd y gronfa gyfyngedig hon i gasglu, cofnodi a manylu ar
wahan ar yr holl dderbyniadau a chostau sy'n gysylltiedig a sefydlu cartref newydd i'r theatr.
Tros
ddiadau arian
Mae'r rhan ￿Yaf o'r trosglwyddiadau a nodwyd yn y ddwy flynedd a nodwyd yn yrnwneud
chronfeydd cyffredinol sy'n cael eu defnyddio i 'ychwanegu' a thalu'r costau ychwanegol yr eir
iddynt fel rhan o'r gwaith cynllunio cartref newydd.
Roedd trosglwyddiad amorteiddiad bychan wrth gwrs, o'r gronfa grant cyfalaf ddynodedig wrth
gefn i'r gronfa gyffredinol yn y ddwy flynedd.
Tudalen 27 parhad...

Theatr Bara Caws
Nodiadau i'r Dat
ar
fer
flw
dd
aniadau Ariannol
arhad
n a ddaeth i ben 31 Mawrth 2024
17. RHWYMEDIGAETHAU BUDDIANT GWEITHWYR
Mae cyfraniadau i gynlluniau cyfraniadau diffiniedig yn cael eu cydnabod fel traul yn y cyfnod y
darperir y gwasanaeth cysylltiedig. Mae cyfraniadau rhagdaledig yn cael eu cydnabod fel ased i'r
graddau y bydd y rhagdaliad yn arwain at ostyngiad mewn taliadau yn y dyfodol neu ad-daliad
arian parod.
Y swm a gydnabuwyd mewn incwm neu wariant fel traul mewn perthynas a chynlluniau
cyfraniadau diffiniedig oedd £5,212 (2023: £4,823).
18. DATGUDDIADAU PARTI CYSYLLTIEDIG
Nid oedd unrhyw drafodion parti cysylltiedig ar gyfer y flwyddyn a ddaeth i ben 31 Mawrth 2024.
Tudalen 28

REGISTERED COMPANY NUMBER: 03301990 (England and Wales)
REGISTERED CHARITY NUMBER: 1062896
ort of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2024
Theatr Bara Caws
Emyr Mortimer Archwilwyr Cyf
32 Y Maes
Caernarfon
Gwynedd
LL55 2NN

Theatr Bara Caws
Contents of the Financial Statements
for the Year Ended 31 March 2024
Page
Report of the Trustees
1 to 10
Independent Examiner's Report
11 to 12
statement of Financial Activitles
13
Balance Sheet
14 to 15
Cash Flow Statement
16
Notes to the Cash Flow Statement
17
Notes to the Financlal Ststements
18 to 28

Theatr Bara Caws
Re
istered number: 03301990
ort of the Trustees
for the Year Ended 31 March 2024
The trustees who are also directors of the charity for the purposes of the Companies Act 2006,
present their report with the financial statements of the charity for the year ended 31 March 2024. The
trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1
January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The Charitable company's main raison d'ètre is to attract new and maintain established audiences for,
primarily, Welsh language theatrical events in the communities of Wales. As a community theatre
which tours nationally, it is imperative that we take a number of factors into consideration when
planning and deciding upon an artistic vision. We aim, therefore, to fulfil the needs and requirements
of the differing sectorslaudiences/communities in turn. We also try to ensure that all pieces of work are
relevant and resonate with our audiences so that they continue to feel 'ownership' of Bara Caws and
play a key role in the success of this unique organisation.
We, therefore, focus on the people - what attracts and entertains them,. how can we extend their
horizons and expectations., how can we excite, motivate and challenge them; and how can we ensure
their continued support in the future.
As a response to the Funding Agreement we will present at least 3 Welsh language productions a
year, thus continuing to contribute and enrich the body of Welsh plays for the future. Each and every
one of the productions will be of the highest possible standard, ensuring that Bara Caws, reputation,
as a community theatre company, which tours nationally, goes from strength to strength.
Public benefit
The charitable company's main priority is to take Welsh language theatre to the hearts of the
communities of Wales.
The Trustees agree that the charity operates for the benefit of the public by offering a unique Welsh
language service to its many and varied audiences.
The Trustees have duly observed the Charity Commissions, Guidelines relevant to public benefit.
Page 1

Theatr Bara Caws
istered number: 03301990
ort of the Trustees
for the Year Ended 31 March 2024
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The following achievements and performance sections and financial review make up the charity's
strategic report.
Dinas
By Emyr Humphreys and Wil Sam Jones.
Bara Caws is delighted lo present a classic cornedy co-written by two great talents of Welsh literature
the award-winning Emyr Humphreys and the unique WS (Wil Sam) Jones.
"The primitive meaning of the word Dinas according to Sir Ifor Williams was a safe place to linger in..
the owner of this particular Dinas is John Barig. He depends entirely on the labour and fidelity of Ossie
his servant. Everyone who revolves around them is deeply interested in the fate of the old place: the
scrap buyer, the part-time politician, the college professor, Miss Seren Gwynedd, and the wilful nurse
who is filled with a desire to restore the old place.
Ffenast Sio
By lola Ynyr and Carys Gwilym.
From Sgen ti Syniad? (1). The script that has been developed step by step. During lockdown 3
pieces of work were commissioned to develop them, accompanied by the authors themselves who
were present throughout the period.
The initial work had to take place over Zoom, and when the rules were relaxed, we filmed all 3 to
record them and show them to audiences. This gave the authors the opportunity to gather feedback
from the public, and for us to gather feedback about the process.
Ffenast Slop was created to relive the experiences of women affected by menopause. lola and Carys
wanted to experiment with new approaches to creating work, and now we've commissioned them to
write a complete show to present live. In partnership with the Llyn and Eifionydd National Eisteddfod
we will perform it on the Maes, while also offering discussions around the show, which we will then
tour targeting specific audiences. Since menopause is an experience that half the population will
experience, Ffenast Slop is an opportunity for the other half to understand and support!
Draenen Ddu
Angharad Tomos adaptation I translation of BLACKTHORN by Charley Miles.
The village has had only two children for a generation, both living in each other's pockets, but as they
grow the ties begin to unravel.
Old, old theme is here, but presented to a new generation in an affectionate, funny and insightful way.
The subject affects us all, young and old. urban or rural.
What becomes of our communities, and whose responsibility is their survival? Is there a way to protect
our heritage, and create a better future with young people?
Page 2

Theatr Bara Caws
Re
istered number: 03301990
ort of the Trustees
for the Year Ended 31 March 2024
Tai
ITeach
Theatr Bara Caws, Fishamble: The New Play Companyg and Theatre Gu Leor present:
TaighlTyrreach is a new piece of international, site-specific, and online work written to be performed
in three native Celtic languages.. Welsh, Scottish Gaelic, and Irish. This is a unique and exciting
international project, presented in conjunction with Theatre Gu Leor, (Scotland), and Fishamble
(Irelandl. It is presented on the Isle of Lewis, in Kerry, and in the magical setting of Nant Gwrtheyrn.
'Taigh' in Scottish Gaelic, 'Ty' in Welsh and 'Teach' in Irish. Same word in different worlds. Close
together, but also distant, but basically this is a 'place to rest,.
The context is 'house' in the WelshlGaelicllrish communities affected by second homes, empty
houses, Air B&Bs, high rents, and a lack of affordable housing for the local people. The three pieces
written by the three authors will respond to the specific challenges that apply to each country, all of
which already exist but have worsened since the pandemic.
Medical School
The partnership is progressing and the co-ordination of actors for the Medical School is going from
strength to strength.
Arts and Health
Bara Caws continues to develop the partnership with the Medical School, Bangor University offering a
role play activity with aspiring doctors. 'We have also worked together to produce short films about the
importance of students, heallh and wellbeing, and about the importance of ensuring provision in the
Welsh language.
We have worked out a partnership with the North Wales Association for the Blind to organise actors to
record Welsh books for their special library.
Em
ment
All of the above projects resulted in around 50 freelance practitioners including actors, writers,
technicians, with many working with the company for the first time.
SKILLS DEVELOPMENT
We offer opportunities for staff to develop their skills e.g. extending technical knowledge for delivering
work
specifically by running Y&D periods with specialists. We have also offered mentoring
opportunities for freelancers. Members of the management team have attended job relevant training
such as 5 Steps to Sponsorship Success. Social Website Strategy.
Page 3

Theatr Bara Caws
Re
istered number: 03301990
ort of the Trustees
for the Year Ended 31 March 2024
First draft lan
The company is continuing with its Draft 1 plan, and anyone is welcome to get in touch if you wish to
write to the Company. Through this scherne we can explore and cornmission new work. The
advantage of the system for a writer is that it offers financial and professional support to individuals
and does so in a pressure-free supportive atmosphere. The advantage of the system for the Company
is that it aims to secure standard, relevant works that will sit neatly in the programme of work while
also managing financial risk.
This scheme has been developed in more detail over the last few years through our 'Sgen ti Syniad?
scheme? where the company asks for ideas for specific scripts. We have already produced some.
another will be touring in the autumn. and 4 more are in development for 2025.
New Home I Work lace
In September 2024, there was a decision by Grwp Cynefin to develop Canolfan Lleu on a smaller
scale without the theatre. After years of commitment from Theatr Bara Caws with the opportunity for
the company to be part of an exciting and innovative scheme for the Nantlle Valley area, this was a
huge disappointment. But work has been going on by Bara Caws to explore a contingency plan in the
area. These discussions remain confidential but good progress is being rnade and we hope to be able
to make a statement on these exciting plans in the new year.
FINANCIAL REVIEW
Financial review of the year
The charitable company is mainly funded by grants received by the Arts Council for Wales, County &
local town and community councils. The trustees would therefore like to thank all of these
organisations and bodies for their continued support and confirm that the income received is used to
fund the continued investment the charity's public benefit productions. In particular, we would like to
publicly thank the following community and town councils for their dedicated support
Abergwyngregyn, Beddgelert, Bethesda, Bontnewydd, Dolbenmaen, Ffestiniog, Llanbedrog,
Llanengan, Llanelltyd, Llangefni, Llanllytni, Llanwnda, Llanystumdwy, Nefyn and Waunfawr.
There was a surplus of £74,201 (2023: Deficit of £27,805) for the year and free reserves of £205,613
(2023: £216,830) at the end of the reporting period.
The board has considered the main risks to the financial viability of the Company and the financial
strategy for the coming years and have taken any applicable matters into account when preparing
future budgets and plans.
Reserves policy
The Company recognises and accepts its responsibility as a charity and employer, to safeguard its
financial viability as a theatre. According to guidelines laid down by the Charities Commission, it is
expected that funds are to be ear marked for reserves. The purpose of the reserves are:
To ensure cash flow (in case of delays in receiving revenue funding).
To safeguard against any unexpected events.
To give the opportunity to identify and attract new sources of funding in case present sources are
cut.
If the situation arose where its funding came to an end. the theatre could meet its legal and
financial obligations if it were wound up.
Page 4

Theatr Bara Caws
Re
istered number: 03301990
ort of the Trustees
for the Year Ended 31 March 2024
Reserves policy - continued
The level of the reserves is reviewed annually by the board. Unless agreed differently, the Company's
policy is to keep at least three rnonths of operating expenditure as a reserve. Based on the forecast
information, the trustees believe that a sum of £134,000 (2023- £106,000) should be sufficient for the
2024-25 period.
FUTURE ARTISTIC PLANS
Ffenast Sio
To meet high demand, we will be re-introducing Ffenast Slop by lola Ynyr and Carys Gwilym, and
extending the original tour.
Halibalw
This is a project offered by Theatr Bara Caws working with Antur Waunfawr and Galeri, Caernarfon.
The project, which provides training and job opportunities for adults with learning disabilities in their
community, is specifically tailored by an experienced theatre practitioner and facilitator with extensive
experience of working in theatre in education and practical workshops for adults with disabilities, and
as a result of crucial input from leaders of Antur Waunfawr, a specialist social enterprise established in
1984.
Our aim is to provide Antur users with a unique cultural, social and creative experience, in a safe and
friendly, supportive and relaxed environment.
We will provide recreational and therapeutic opportunities to develop the potential of each individual,
and as a natural development of the extra-curricular activities we currently offer, Bara Caws aims to
provide participants with a range of arts activities, on a weekly basis, led by Emyr Gibson and Ruth
Thomas.
We feel that this would be a unique opportunity for us as a company to develop our work practice and
extend our reach, exploring more deeply our 'community' potential, and the participants too would
have access to more diverse hands-on cultural experiences, a service that is not currently available to
them.
Following is a more detailed idea of the goals and objectives, as well as the activities proposed to
meet them. It is integral that elements of the workshops will weave and build on each other, one
feeding into the other, to provide as inclusive and fulfilling an experience as possible.
Mwrdwr ar
Maes
By Iwan Charles and Llyr Evans.
Close the doors and let's have a bit of hush please! The latest Bara Caws Club Show is about to
begin...
Well, the Eisteddfod at Aberbronfraith has been fairly successful, and a lot of boxes have been ticked.
The Crown, the Prose Medal and the Daniel Owen have been won, and all that's left of the week's big
awards is the Chair. Tick, tick, tick. And a huge tick to the Eisteddfod itself for being so inclusive, a
clear sign that things are moving with the times.
Page 5

Theatr Bara Caws
istered number: 03301990
Re
ort of the Trustees
for the Year Ended 31 March 2024
It is no longer an Eisteddfod for the middle classes, but an Eisteddfod for everyone, those without
work, without a roof over their heads, and those without talent... But a murder has been comrnitted,
and if there's been a murder, there must be a murdererererer...but who is it?
1936
By Gruffudd Owen.
At the Penlan Fawr pub in Pwllheli Lloyd George is enjoying a break whilst having a pint and
reading the newspaper, when his old 'friend', Adolf Hitler, comes by. They are reminiscing,
wisecrackingi bickering and put John ac Alun on the jukebox..
An absurd drama about history, old men, and the shadow that their deeds have over us all...
Following a script-in-hand performance at Tafarn y Plu, Llanystumdwy, to gather audience response
and feedback, we will be performing this controversial show in purpose-built venues in our
communities. Sf you're interested in history and politics this is the show for you.
enti S
niad?
Once again we will look at how best to develop the relevant talents
inviting some to collaborate
intensively for a short period of time with actors and a director, showing them to selected audiences to
ask opinions, and inviting others to prepare longer scripts that can be travelled across Wales.
We also aim to give new practitioners from all disciplines the opportunity to be mentored through this
period e.g. directing, lighting, sound, planning etc. This will enable them to learn new skills under the
hand of a professional company.
4 writers have been commissioned to write 4 short comedies.
We aim to present a tour of 3 of them. and present another at the National Eisteddfod in 2025.
Dishgled 'da Del - Cai Evans
Oes Rhywun Wedi Gweld y Pernod King? - Mari Emlyn
Whisky - Carwyn Blaney
99er - Ceri Ashe
PROJECTS TO BE DEVELOPED
GISDA
a) We have a number of proposed projects being discussed with GISDA officials including training as
facilitators of Forum Theatre, a resource that uses theatre to realise social objectives. It is a form
of theatre that encourages the audience to network and explore different options to deal with a
particular problem or issue. Forum Theatre is often used by groups of people who feel they do not
belong, are underrepresented, or feel powerless. This will also be an opportunity for us to offer
training to a number of local freelancers so they can learn how to run the sessions, and to extend
their communication skills.
Page 6

Theatr Bara Caws
Re
istered number: 03301990
Re
ort of the Trustees
for the Year Ended 31 March 2024
b) We will embark on the process of creating a piece of Verbatim Theatre work with the clients to give
them the opportunity to have their own voices heard on stage. It will be possible to embark on this
process in an intimate, fairly informal manner, seeing how the work will unfold in stages. As a
result of this project some of the clients may be spurred on to write their own work, and we, as a
professional firm, will be in a great place to promote and develop the work further.
'SGEN TI SYNIAD? (3)
Develop more short plays by new writers - no pressure of complete production on a national scale
(When we secure a new workplace, showcasing new work 'in development, will be core to the
Company's vision looking to the future).
UNESCO
As the Nantlle Valley Area is part of a UNESCO World Heritage Site we are researching to create and
present work relevant to the area, drawing on the experiences and needs of the local residents. The
area as a whole is rich in literary works of national importance - both historical and current - and
creating innovative work unique to the area would be an opportunity to engage directly with the
community; pay attention to our poetic tradition., provides opportunities for people from all social
groups to be immersed in new experiences and enables the Company to strengthen their footing in
the community.
GENERAL PERMANENT WORK:
i. Prescribed Arts
Association.
with the Medical School at Bangor University, and the North Wales Blind
ii. Mentor I shadow practitioners from all disciplines.
iii. Look for opportunities to collaborate with other companies l organisations - not just professional
theatre companies, but with Language Initiatives, schools, colleges, social and community groups
e.g. Women of the Dawn, amateur drama cornpanies.
iv. Welcome pupils and students on work experience.
Offer support, support, advice and feedback to all who ask.
vi. Produce an English language sumrnary of each production- this scheme is warmly received by both
learners and non-welsh in our audiences.
vii. Make scripts available to e.g. teachers I tutors, on demand, especially for the use of exams I
eisteddfodau.
THE COMPANY'S GENERAL PLANS:
Our goal as a Company is to continue to:
1. Work closely together with local communities by offering help, support and advice.
2. Implement the '1st Draft Plan, for new and experienced writers and offer work to artistic
practitioners of all kinds. It is our duty as a Company to offer as much support as possible to
young talent, whatever their expertise.
3. Working closely with organisations such as the Language Initiatives, colleges, schools and other
organisations in Gwynedd, Anglesey and Conwy and beyond.
4. Welcoming a number of pupils and students on work experience.
5. Pushing ahead with the new home project for the sustainability of the Company and the Welsh
Iheatrical sector as a whole.
Page 7

Theatr Bara Caws
Re
istered number: 03301990
ort of the Trustees
for the Year Ended 31 March 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charitable company is limited by guarantee without having any share capital. The Company is
governed by its memorandurn & articles of association and is a registered charity.
Appointments are made at general meetings when required, in accordance with the articles of
association.
Theatr Bara Caws has a process of induction for new trustees. It is the responsibility of the chief
executive and chair to ensure that new trustees are properly inducted.
Responsibility for the running of the charity lies with the trustees.
The trustees are responsible for the structure and policies of the charity and for ensuring Ihat work is
carried out efficiently for the benefit of the charity to ensure continued good work to the future.
Trustees, meetings are held at least quarterly and additional meetings are called when necessary.
Arrangements for setting the pay and remuneration of the charity's key management personnel are
discussed in an annual board meeting.
The trustees believe that the main risk to the charity is that external funding could be terminated. To
try to ensure that this does not happen, the charity follows strict guidelines when deciding on
expenditure and sends regular reports of developments to its funders. In addition, Arts Council for
Wales (ACW) and Local Authorities (the funding bodies) examine the records to ensure that
expenditure is carried out within their guidelines.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
03301990 (England and Wales)
Registered Charity number
1062896
Registered office
Uned A1
Cibyn Industrial Estate
Caernarfon
Gwynedd
LL55 2BD
Page 8

Theatr Bara Caws
Re
istered number: 03301990
ort of the Trustees
for the Year Ended 31 March 2024
Trustees
Mr S W Blake
Ms M Emlyn
Ms G A Evans
Mr G Evans-Jones
Mr B Gregory
MrA F Jones
Ms M E Rowlands
Prof. G Wiliams
Ms M L Williams
Mr H WJones
Mr l E Pleming
Ms E Roberts
(resigned 13.3.24)
(resigned 13.3.24)
{resigned 13.3.241
(appointed 13.9.23)
(appointed 13.9.231
(appointed 5.6.241
Company Secretary
Mr S O Williams
Independent Examiner
Emyr Rice-Roberts BA FCA
Emyr Mortimer Archwilwyr Cyf
32 Y Maes
Caernarfon
Gwynedd
LL55 2NN
Main members of staff
Mari Emlyn
B8tsan Llwyd
Berwyn Morris-Jones
Emyr Morris-Jones
Stephen Owen Williams
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The trustees (who are also the directors of Theatr Bara Caws for the purposes of company law) are
responsible for preparing the Report of the Trustees and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a
true and fair view of the state of affairs of the charilable company and of the incoming resources and
application of resources, including the income and expenditure, of the charitable company for thal
period. In preparing those finanGial statements, the trustees are required to
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charity SORP-,
make judgements and estimates that are reasonable and prudent-
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charitable company will continue in business.
Page 9

STATEMENT OF TRUSTEES, RESPONSIBILITIES - continued
The trustees are responsible for keeping proper accounting records which disclose with reasonable
accuracy at any time the financial position of the charitable company and to enable them to ensure
that the financial statements comply wilh the Companies Act 2006. They are also responsible for
safeguarding the assets of the charitable company and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
Approved by order of the board of trustees on November 20th
2024 and signed on its behalf by:
Mr S O Williams Secretary
Page 10

Inde
endent Examiner's Re
ort to the Trustees of
Theatr Bara Caws
istered number: 03301990
Independent examiner's report to the trustees of Theatr Bara Caws ('the Company,)
I report to the charity trustees on my examination of the accounts of the Company for the year ended
31 March 2024.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you
are responsible for the preparation of the accounts in accordance with the requirements of the
Companies Act 2006 {'the 2006 Act,).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination. I report in respect of my examination of
your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act,). In
carrying out my examination I have followed the Directions given by the Charity Commission under
Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed
body. I can confirm that l am qualified to undertake the examination because l am a member of the
Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination, I confirm that no matters have come to my attention in connection
with the examination giving me cause to believe:
accounting records were not kept in respect of the Company as required by Section 386 of the
2006 Act" or
the accounts do not accord with those records., or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act
other than any requirement that the accounts give a true and fair view which is not a matter
considered as part of an independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the
Staternent of Recommended Practice for accounting and reporting by charities (applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102)).
Page11

Inde
endent Examiner's Re
ort to the Trustees of
Theatr Bara Caws
istered number: 03301990
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Emyr Rice-RobertS BA FCA
(Th& Institute of Chartéred Accountants in England and Walèsl
Emyr Mortimer Archwilwyr Cyf
32 Y Maes
Caernarfon
Gwynedd
LL55 2NN
Date:
Page 12

Theatr Bara Caws
Statement of Financial Activities
Incor
oratin
an Income and Ex
for the Year Ended 31 March 2024
enditure Account
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted
fund
Restricted
fund
Designated
Notes
INCOME AND
ENDOWMENTS FROM
Donations and legacies
373,742
73,844
447,586
314,765
Charitable activities
Primary purpose
93,815
93,815
126,525
Investment income
Other income
447
447
8,808
128
2,996
8,808
Total
476,365
74,291
550,656
444,414
EXPENDITURE ON
Charitable activities
Primary purpose
New home development
funding
447,622
756
448,378
443,742
20,722
20,722
22,875
Other
7,355
5,602
Total
454,977
756
20,722
476,455
472.219
NET
INCOMEI{EXPENDITURE)
21,388
Transfers between funds 16 ￿33 203)
Net movement in funds
(756)
53,569
33,203
74,201
(27,805)
(11,815)
(756)
86,772
74,201
(27,805)
RECONCILIATION OF
FUNDS
Total funds brought forward
219,820
3,782
223,602
251,407
TOTAL FUNDS CARRIED
FORWARD
208,005
3,026
86,772
297,803
223,602
The notes form part of these financial statements
Page 13

Theatr Bara Caws
istered number: 03301990
Balance Sheet
31 March 2024
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted
fund
Restricted
fund
Designated
Notes
FIXED ASSETS
Tangible assets
12
2,392
3,026
5,418
6,772
CURRENT ASSETS
Debtors
Cash at bank
13
89,968
129,563
44,890
41,882
134,858
171,445
100,457
126.048
219,531
86,772
306,303
226,505
CREDITORS
Amounts falling due within
one year
14
(13,918)
113,918)
(9,675)
NET CURRENT ASSETS
205613
86,772
292 385
216,830
TOTAL ASSETS LESS
CURRENT LIABILITIES
208,005
3,026
86,772
297,803
223,602
NET ASSETS
208,005
3,026
86,772
297,803
223,602
FUNDS
Unrestricted funds
Restricted funds
16
211,031
86,772
223,602
TOTAL FUNDS
297,803
223,602
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act
2006 for the year ended 31 March 2024.
The members have not required the company to obtain an audit of its financial statements for the year
ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.
The notes form part of these financial statements
Page 14
continued...

The trustees acknowledge their responsibilities for
(a)
ensuring that the charitable company keeps accounting recorijs thal comply with Sections 386 and
387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable
company as al the end of each financial year and of its surplus or deficit for each financial year in
accordance with the requirements of Sections 394 and 395 and which otherwise comply with
the requirements of the Companies Act 2006 relating to financial statements, so far as applicable
lo the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to
charitable companies subject to the small companies, regim8.
The financial statements were approved by the Board of Trustees and authorised for issue on
November20th, 2024and were signed on its behalf by..
Mr B Gregory - Trustee
LJ,ty,La
Ms M L Williams Trustee
The notes form part of these financial statements
Page 15

Theatr Bara Caws
Cash Flow Statement
for the Year Ended 31 March 2024
31.3.24
31.3.23
Notes
Cash flows from operating activities
Cash generated from operations
44.950
101.118)
Net cash provided byl(used in} operating activities
44,950
101,118)
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
(958)
128
447
Net cash provided byl(used in) investing activities
447
Change in cash and cash
equivalents in the reporting period
Cash and cash equivalents at the
beginning ot the reporting period
45,397
1101,948)
126,048
227,996
Cash and cash equivalents at the
end of the reporting period
171,445
126,048
The notes form part of these financial statements
Page 16

Theatr Bara Caws
Notes to the Cash Flow Statement
for the Year Ended 31 March 2024
RECONCILIATION OF NET INCOMEI(EXPENDITURE) TO NET CASH FLOW FROM
OPERATING ACTIVITIES
31.3.24
31.3.23
Net incomel(expenditure) for the reporting period (as per
the Statement of Financial Activities)
Adjustments for..
Depreciation charges
Interest received
Increase in debtors
Increasel{decrease) in creditors
74,201
(27,805)
1,354
(447)
(34,401)
4,243
1,692
(128)
(66,017)
Net cash provided byl{used in) operations
44,950
101,118)
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.23
Cash flow
At 31.3.24
Net cash
Cash at bank
126,048
45,397
171,445
126,048
45,397
171,445
Total
126,048
45,397
171,445
The notes form part of these financial statements
Page 17

Theatr Bara Caws
Notes to the Financial Statements
for the Year Ended 31 March 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS
102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and
Reporting by Charities.. Statement of Recornmended Practice applicable to charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) (effective 1 January 2019),, Financial Reporting Standard 102
'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the
Companies Act 2006. The financial statements have been prepared under the historical cost
convention.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, including expectations
of future events that are believed to be reasonable under the circumstances.
Going concern
There are no material uncertainties about the charity's ability to continue.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity., it is probable that the economic benefits associated with the transaction
will flow to the charity and the arnount can be reliably measured. The following specific policies
are applied to particular categories of income:
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes
any VAT which cannot be fully recovered and is classified under headings of the statement of
financial activities to which it relates.
Expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its benef5ciaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
All costs are allocated to expenditure categories reflecting their nature.
Tangible fixed assets
Reco
nition
Page 18
continued...

Theatr Bara Caws
Notes to the Financial Statements continued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES- continued
Tangible fixed assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognized in
other recognized gains and losses, unless it reverses a charge for impairment that has
previously been recognized as expenditure within the statement of financial activities.
decrease in the carrying amount of an asset as a result of revaluation, is recognized in other
recognized gains and losses, except to which it offsets any previous revaluation gain, in which
case the loss is shown within other recognized gains and losses on the statement of financial
activities.
De
reciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows..
Short leasehold property Over the period of the lease.
Motor vehicles
20 % reducing balance
Equiprnent
200/0 reducing balance
airment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of
the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the
charity. Restrictions arise when specified by the donor or when funds are raised for particular
restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the
financial statements.
Leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a
straight-line basis over the period of the lease.
Page 19
continued...

Theatr Bara Caws
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES - continued
Leasing commitments
Lease payments are recognised as an expense over the lease term on a straight-line basis. The
aggregate benefit of lease incentives is recognised as a reduction to expense over the lease
term, on a straight-line basis.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable
to the charitable company's pension scheme are charged to the Statement of Financial
Activities in the period to which they relate.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to
the contractual provision5 of the instrument,
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other
onsideration expected to be paid or received and not discounted.
DONATIONS AND LEGACIES
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted Restricted
funds
fund5
Donations
Grants
2,818
370,924
12,185
61,659
15,003
432,583
4,290
310,475
373,742
73,844
447,586
314,765
Grants received, included in the above, are as follows:
31.3.24
31.3.23
Arts Council of Wales
Professional and community theatrical offering
TaighlTylTeach
ACW - Project management and architectural support
Isle of Anglesey County Council
Conwy County Borough Council
Cyngor Gwynedd
ACW- Cartref Newydd
287,124
16,000
64,000
59,500
3,800
296,025
3.800
900
9,750
2,159
432,583
310,475
Page 20
continued..

Theatr Bara Caws
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
INVESTMENT INCOME
31.3.24
Tota
funds
31.3.23
Total
funds
Unrestricted Restricted
funds
funds
Deposit account interest
447
447
128
INCQME FROM CHARITABLE ACTIVITIES
31.3.24
31.3.23
Activit
Fees & grants from
productions
Asset grants
Theatre tax relief
Primary purpose
Primary purpose
Primary purpose
52,163
63,312
945
62,268
41,652
93,815
126,525
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 6)
Direct
Costs
Totals
Primary purpose
New home development funding
448,378
448,378
20,722
20,722
448,378
20,722
469,100
SUPPORT COSTS
Governance
costs
Finance
Totals
Other resources expended
New home development funding
600
6,755
20,722
7,355
20,722
600
27,477
28,077
Page 21
continued...

Theatr Bara Caws
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
NET INCOMEI(EXPENDITURE)
Net incomel(expenditure) is stated after chargingl(crediting):
31.3.24
31.3.23
Examination of accounts
Taxation compliance services
Other non-examination services
Depreciation - owned assets
Hire of plant and machinery
Other operating leases
Bookkeeping
1,900
600
2,205
1,354
3,875
1,297
2,050
1,800
550
1,693
4,043
1,398
2,701
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor
for the year ended 31 March 2023.
Trustees. expenses
There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year
ended 31 March 2023.
STAFF COSTS
31.3.24
31.3.23
Wages and salaries
Social security costs
other pension costs
174,443
18,015
5,212
179,727
13,632
4,823
197,670
198,182
The average monthly number of employees during the year was as follows:
31.3.24
31.3.23
Technicians - permanent staff
Administration - permanent staff
No employees received emoluments in excess of £60,000.
Page 22
continued...

Theatr Bara Caws
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
fund
Total
funds
Designated
INCOME AND ENDOWMENTS FROM
Donations and legacies
314,765
314,765
Charitable activities
Primary purpose
125,580
945
126,525
Investment income
Other income
128
2,996
128
2,996
Total
443,469
945
444,414
EXPENDITURE ON
Charitable activities
Primary purpose
New home development funding
442,797
945
443,742
22,875
22,875
Other
5,602
5,602
Total
448,399
945
22,875
472,219
NET INCOMEI(EXPENDITURE)
Transfers between funds
(4,930)
(22,875)
5,357
(27,805)
Net movement in funds
(8,973)
(1,314)
<17,518)
(27,8051
RECONCILIATION OF FUNDS
Total funds brought forward
As previously reported
Prior year adjustment
207,180
21,613
5,096
17,518
229,794
21,613
As restated
228,793
5,096
17,518
251,407
TOTAL FUNDS CARRIED FORWARD
219,820
3.782
223,602
Page 23
continued...

Theatr Bara Caws
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
11. PRIOR YEAR ADJUSTMENT
The prior year adjustment of £21,612, noted on the 2023 financial statements related to the
2022 Theatre Tax Relief being claimed, and repaid in periods subsequent to those that they
related to.
12. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
Short
leasehold
Totals
COST
At 1 April 2023 and 31 March 2024
16,210
116,779
132,989
DEPRECIATION
At 1 April 2023
Charge for year
16,210
110,007
126,217
At 31 March 2024
111,361
127 571
NET BOOK VALUE
At 31 March 2024
5,418
5,418
At 31 March 2023
6,772
6,772
13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Other debtors
Theatre tax relief tax credit
Valu added tax
Prepayments
88,390
41,565
4,903
9,975
83,881
4,237
2,364
134,858
100,457
Page 24
continued...

Theatr Bara Caws
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Trade creditors
Social security and other taxes
Natwest credit card
Accrued expenses
2,005
9,098
315
2,500
2,564
3,750
1,081
2,280
13,918
9,675
15. LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows..
31.3.24
31.3.23
Within one year
Between one and five years
20,696
36,579
16,567
45,492
57,275
62,059
A new lease was agreed on 9 June 2022, with the term lasting until the end of 2026. The above
details the 'basic' lease payments expected to fall due under this agreernent for the charitable
company's property on the Cibyn Industrial Estate, Caernarfon.
In March 2023, an equipment rental lease was agreed, with this lasting until February 2026.
16. MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At
31.3.24
At 1.4.23
Unrestricted funds
General fund
Capital grant reserve
219,820
3,782
21,388
(33,203)
208,005
3,026
223,602
Restricted funds
New home fund
20,632
(33,203)
211,031
53,569
33,203
86,772
TOTAL FUNDS
223,602
74,201
297,803
Page 25
continued...

Theatr Bara Caws
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
16. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
Incoming
resources
Resources Movement
expended
in funds
Unrestricted funds
General fund
Capital grant reserve
476,365
(454,977)
21,388
476,365
(455,733)
20,632
Restricted funds
New home fund
74,291
(20,722)
53,569
TOTAL FUNDS
550,656
476,455)
74,201
Comparatives for movement in funds
Prior
year
adjustment
Net
movement
in funds
Transfers
between
funds
At
31.3.23
At 1.4.22
Unrestricted funds
General fund
Capital grant reserve
207,180
5,096
21,613
(4,930)
(4,043)
1,314)
219,820
3,782
212,276
21,613
(4,930)
(5,357)
223,602
Restricted funds
New home fund
17,518
(22,875)
5.357
TOTAL FUNDS
229,794
21,613
27,805)
223,602
Page 26
continued..

Theatr Bara Caws
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
16. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows..
Incoming
resources
Resources Movement
expended
in funds
Unrestricted funds
General fund
Capital grant reserve
443,469
945
(448,3991
945)
(4,930)
444.414
Restricted funds
New home fund
<449,344)
(4,930)
(22,875)
(22,875)
TOTAL FUNDS
444,414
472,219)
27,805)
Funds
Unrestricted funds
General fund
This being the theatre's unallocated and freely available fund. This is available to support the
administration & governance costs, as well as for the 'topping up, of other funds and projects, as
and when required.
Capital grant reserve
This has been labelled a 'designated fund,, and related to equipment and other grants received
specifically to acquire fixed assets. The fund is amortised each year, in line with the
depreciation charged on the related assets.
Restricted funds
New Home Fund
As a key member of the Canolfan Lleu project in Penygroes, the theatre is actively involved in
negotiating and developing plans for a new home at the site.
To facilitate the costs involved this restricted fund was set up to collect, record and and
separately detail all of the receipts and costs associated with establishing a new home for the
theatre.
Fund transfers
Most of the transfers noted in both stated years relate to general funds being used to 'top up, &
cover the excess costs incurred as part of the new home planning work.
There was of course a small amortisation transfer, from the designated capital grant reserve to
the general fund in both years.
Page 27
continued...

Theatr Bara Caws
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
17. EMPLOYEE BENEFIT OBLIGATIONS
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the extent
that the prepayment will lead to a reduction in future payments or a cash refund.
The amount recognised in income or expenditure as an expense in relation to defined
contribution plans was £5,212 (2023.. £4,823).
18. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2024.
Page 28