RHIF CWMNI COFRESTREDIG: 03301990 (Lloegr a Chymru) RHIF ELUSEN GOFRESTREDIG: 1062896 Adroddlad r Ymddiriedol Harchwilio ar raDat aniadau Ariannol Heb eu n a Ddaeth i Ben ar 31 Mawrth 2025 ar Theatr Bara Caws Cwmni C edi Warant Emyr Mortimer Cyf 32 Y Maes Caernarfon Gwynedd LL55 2NN Theatr Bara Caws Dat aniadau Ariannol n a Ddaeth i Ben 31 Mawrth 2025 ar er Tudalen Adroddiad yr Ymddiriedolwyr Adroddiad yr Archwiliwr Annibynnol 12 i 13 Datganiad o Weithgareddau Ariannol 14 Mantolen Gydbwysedd 15 i 16 Datganiad Llif Arian Parod 17 Nodiadau i'r Datganiad Llif Arian Parod 18 Nodiadau i'r Datganiadau Ariannol 19 i 30 Theatr Bara Caws Rhlf cofrestredi 03301990 Adroddiad r Ymddiriedol ar fer Fl dd n a Ddaeth i Ben 31 Mawrth 2025 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 ar 31 Mawrth 2025. Mae'r ymddiriedolwyr wedi mabwysiadu darpariaethau Cyfrifeg ac Adrodd gan Elusennau: Datganiad o Arfer a Argymhellir sy'n berthnasol i elusennau sy'n paratoi eu cyfrifon yn unol a'r Safon Adrodd Ariannol sy'n berthnasol yn y DU a Gweriniaeth Iwerddon (FRS 102) (yn weithredol 0 1 lonawr 2019). AMCANION A GWEITHGAREDDAU Amcanion ac amcanion Prif reswm y cwmni elusennol Y4V denu cynulleidfaoedd newydd a chynnal cynulleidfaoedd sefydledig ar gyfer digwyddiadau theatrig Cymraeg yn bennaf yng nghymunedau Cymru. Fel theatr gymunedol sy'n teithio'n genedlaethol, mae'n hanfodol ein bod yn ystyried nifer o ffactorau wrth gynllunio a phenderfynu ar weledigaeth artistig. Ein nod, felly, yw diwallu anghenion a gofynion y gwahanol sectoraulcynulleidfaoeddlcymunedau yn eu tro. Rydym hefyd yn ceisio sicrhau bod pob darn o waith yn berthnasol ac yn atseinio gyda'n cynulleidfaoedd fel eu bod yn parhau i deimlo 'perchnogaeth' o Bara Caws a chwarae rhan allweddol yn Ilwyddiant y sefydliad unigryw hwn. Felly, rydym yn canolbwyntio ar y bobl - beth sy'n eu denu ac yn eu diddanu. sut allwn ni ymestyn eu gorwelion a'u disgwyliadau. sut allwn ni eu cyffroi, eu cymell a'u herio. a sut allwn ni sicrhau eu ￿fnogaeth barhaus yn y dyfodol. Fel ymateb i'r Cytundeb Ariannu byddwn yn cyflwyno o leiaf 3 chynhyrchiad Cymraeg y flwyddyn, gan barhau i gyfrannu a chyfoethogi corff y dramau Cymraeg ar gyfer y dyfodol. Bydd pob un o'r cynyrchiadau o'r safon uchaf posibl, gan sicrhau bod enw da Bara Caws, fel cwmni theatr cymunedol, sy'n teithio'n genedlaethol, yn mynd o nerth i nerth. Budd cyhoeddus Prif flaenoriaeth y oNmni elusennol yw mynd a theatr iaith Gymraeg i galonnau cymunedau Cymru. Mae'r Ymddiriedolwyr yn cytuno bod yr elusen yn gweithredu er budd y cyhoedd d gynnig gwasanaeth Cymraeg unigryw i'w chynulleidfaoedd niferus ac amrywiol. Mae'r Ymddiriedolwyr wedi dilyn Canllawiau'r Comisiwn Elusennau sy'n berthnasol i fudd y cyhoedd yn briodol. CYRAEDDIADAU A PHERFFORMIAD Gweithgareddau elusennol Roedd y flwyddyn ddiviethaf yn un hynod gynhyrchiol a Ilwyddiannus, ac mae'r adrannau canlynol ar gyflawniadau a pherfformiad ac adolygiad ariannol yn ffurfio adroddiad strategol yr elusen. Ffenast Sio Yn dilyn Ilwyddiant y daith fach yn 2023 penderfynwyd ail deithio Ffenast Slop ym mis Mai 2024 er mwyn mynd i'r canolbarth a'r de. Cafiwyd ymateb dda unwaith eto gyda 459 0 bobl yn dod i weld y sioe mewn 12 Ileoliad. Tudalen 1 Theatr Bara Caws Rhif cofrestredi . 03301990 Adroddiad r Ymddiriedol ar fer n a Ddaeth i Ben 31 Mawrth 2025 Mwrdwr ar Maes O'r diwedd cawsom y cyfle i wireddu gobeithion carfan arbennig o'n cynulleidfaoedd yn cyflwyno sioe glwb newydd sbon gan Iwan Charles a Llyr Evans, o'r enw Mwrdwr ar y Maes. Fe wnaethon ni deithio o gwmpas Cymru am 3 wythnos cyn gorffen y daith yn Eisteddfod Genedlaethol Rhondda Cynon Taf. Roedd 19 perfformiad mewn 12 Ileoliad gyda chynulleidfa 0 1,7041 1936 Gorffennom y flwyddyn gyda thaith 0 1936 (drama abswrd am hanes, enwogDwrydd, henaint a chysgod rhyfel) gan Grufudd Owen. Mae'r sgript yn deillio o 'Sgen ti Syniad? (1). Daeth 1,216 0 bobl i wylio 1936 mewn 16 noson mewn 15 Ileoliad gwahanol. Halibal Mae hwn yn brosiect a gynigir gan Theatr Bara Caws mewn cydweithrediad ag Antur Waunfawr a Galeri, Caernarfon. Mae'r prosiect, sy'n darparu cyfleoedd hyfforddiant a swyddi i oedolion ag anableddau dysgu yn eu cymuned, wedi'i deilwra'n benodol gan ymarferydd theatr profiadol a hwylusydd sydd a phrofiad helaeth o weithio ym maes theatr mewn addysg a gweithdai ymarferol i oedolion ag anableddau, ac o ganlyniad i fewnbwn hanfodol gan arweinwyr Antur Waunfawr, menter gymdeithasol arbenigol a sefydlwyd ym 1984. Ein nod yw darparu profiad diwylliannol, cymdeithasol a chreadigol unigryw i ddefnyddwyr Antur, mewn amgylchedd diogel a chyfeillgar, ￿fnOgOl a hamddenol. Byddwn yn darparu cyfleoedd hamdden a therapiwtig i ddatblygu potensial pob unigolyn, ac fel datblygiad naturiol o'r gweithgareddau allgyrsiol a gynhigiwn ar hyn o bryd, mae Bara Caws yn anelu at ddarparu amrywiaeth o weithgareddau celfyddydol i gyfranogwyr, yn wythnosol, dan a￿elnIad Emyr Gibson a Ruth Thomas. Rydym yn teimlo y byddai hwn yn gyfle unigryw i ni fel cwmni ddatblygu ein harferion gwaith ac ymestyn ein cyrhaeddiad, gan archwilio ein potensial 'cymunedol' yn ddyfnach, a byddai gan y cyfranogwyr fynediad hefyd at brofiadau diwylliannol ymarferol mwy amrywiol, gwasanaeth nad yw ar gael iddynt ar hyn o bryd. Tudalen 2 Theatr Bara Caws Rhif cofrestredi 03301990 Adroddiad r Ymddiriedol ar fer Fl dd n a Ddaeth i Ben 31 Mawrth 2025 ol Fedd ol Mae'r bartneriaeth yn mynd rhagddi ac mae cydlynu actorion ar gyfer yr Ysgol Feddygol yn mynd o nerth i nerth. Mae gennym gronfa o actorion sy'n cymryd rhan mewn sesiynau 'chwarae rol, gyda'r darpar feddygon. Mae Ysbyty Glan Clwyd a 'Gwasanaeth Rhoi Organau'r Gogledd, Gogledd Orllewin a Svrydd Efrog, hefyd wedi mynegi diddordeb mewn ein defnyddio ni fel asiant i'w myfyThvyr hefyd. Credwn fod yr elfen hon yn un hynod bwysig i'w datblygu yn y blynyddoedd i ddod. Cel dd dau ac lech d Mae Bara Caws yn parhau i ddatblygu'r bartneriaeth a'r Ysgol Feddygol, Prifysgol Bangor gan gynnig gweithgaredd chwarae rol gyda meddygon uchelgeisiol. 'Rydym hefyd wedi cydweithio i gynhyrchu ffilmiau byrion am bwysigrwydd iechyd a Iles myfyrwyr, ac am bwysigrwydd sicrhau darpariaeth yn y Gymraeg. Rydym wedi datblygu partneriaeth a Chymdeithas y Deillion Gogledd Cymru i drefnu actorion i recordio Ilyfrau Cymraeg ar gyfer eu Ilyfrgell arbennig. Arweiniodd yr holl brosiectau uchod at allu cynnig gwaith i thua 43 0 ymarferwyr Ilawrydd gan gynnwys actorion, awduron, technegwyr, gyda Ilawer yn gweithio gyda'r cwmni am y tro cyntaf. Datbl iliau Rydym yn cynnig cyfleoedd i staff ddatblygu eu sgiliau e.e. ymestyn gwybodaeth dechnegol ar gyfer cyflawni gwaith yn benodol tp•ry gynnal cyfnodau Y&D gydag arbenigwyr. Rydym hefyd wedi cynnig cyfleoedd mentora i weithwyr Ilawrydd. Mae aelodau'r tim rheoli yn mynychu hyfforddiant perthnasol i'r swydd pan fydd y cyfleoedd yn codi. Tudalen 3 Theatr Bara Caws Rhif cofrestredi 03301990 Adroddiad r Ymddiriedol ar fer Fl dd n a Ddaeth i Ben 31 Mawrth 2025 Aeth Bara Caws i bartneriaeth a Galeri, Caernarfon i gynnig Ileoliad i Brentis Technegol fel rhan o gynllun Canolfan Mileniwm Cymru. Roedd y Ileoliad am 12 mis gyda'r unigolyn yn treulio 9 mis yn Galeri a 2 fis yn Bara Caws, gydag 1 mis ar y cwrslgwyliau. Roedd yr unigolyn yn rhan o TaIgh￿Y￿each a Mwrdwr ar y Maes. Sicrhaodd Galeri Caernarfon gyllid gan Sefydliad Laura Ashley i gynnal sesiynau penodol i ddysgu pobl ifanc i greu gwisgoedd ar gyfer y theatr. Fe wnaethon nhw gydweithio a ni i greu gwisgoedd yn benodol ar gyfer Mwrdwr ar y Maes. Nod y prosiect oedd dysgu sgiliau newydd i bobl ifanc Ileol, a fydd yn cyfrannu at eu sgiliau bywyd cyffredinol. C nllun Drafft C ntaf Mae'r cwmni'n parhau a'i gynllun Drafft 1 ac mae croeso i unrhyw un gysylltu os hoffech ysgrifennu at y Cwmni. Dp4Vy'r cynllun hwn gallwn archwilio a chomisiynu gwaith newydd. Mantais y system i awdur yw ei bod yn cynnig cefriogaeth ariannol a phroffesiynol i unigolion ac yn gwneud hynny mewn awyrgylch cefnogol heb bwysau. Mantais y system i'r Cwmni W4V ei bod yn anelu at sicrhau gweithiau 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 drwy ein cynllun 'Sgen ti Syniad?, Ile mae'r cwmni'n gofyn am syniadau ar gyfer sgriptiau penodol. Rydym eisoes wedi cynhyrchu rhai, gyda 4 sioe o'r cynllun hwn wedi teithio yn 2025126. Cartref New dd Mae sicrhau cartref newydd i Bara Caws yn Nyffryn Nantlle a gosod sylfaen hyd yn oed yn gadamha'ch ar gyfer dyfodol y Cwmni yn parhau i fod yn flaenoriaeth i ni. Mae'r broses wedi bod yn hir ond mae'n symud ymlaen yn gadarnhaol. Er ein bod wedi ymchwilio i 3 Ileoliad posibl yn ddiweddar, nid oeddent yn bodloni gofynion y cwmni. Ond mae 1 Ileoliad arall wedi dod i'n sylw dros yr ychydig fisoedd diwethaf. Mae'r trafodaethau'n gyfrinachol ond mae cynnydd da yn cael ei wneud, a gobeithiwn allu gwneud datganiad am y cynlluniau cyffrous hyn yn fuan. Tudalen 4 Theatr Bara Caws Rhlf cofrestredi 03301990 Adroddiad r Ymddiriedol ar fer n a Ddaeth i Ben 31 Mawrth 2025 ADOLYGIAD ARIANNOL Adolygiad ariannol y flwyddyn Mae'r cwmni elusennol yn cael ei ariannu'n bennaf gan grantiau a dderbynnir gan Gyngor Celfyddydau Cymru, cynghorau tref a chymuned Ileol a'r sir. Felly, hoffai'r ymddiriedolwyr ddiolch i'r holl sefydliadau a chyrff hyn am eu ￿fnogaeth barhaus a chadarnhau bod yr incwm a dderbynnir yn cael ei ddefnyddio i ariannu buddsoddiad parhaus cynyrchiadau budd cyhoeddus yr elusen. Yn benodol, hoffem ddiolch yn gyhoeddus i'r cynghorau cymuned a thref canlynol am eu ￿fnogaeth ddwys Acton, Bethesda, Boduan, Bontnewydd, Caernarfon, Dinbych, Ffestiniog, Llanbedrog, Llanegryn, Llanengan, Llanllechid, Llanwnda, Llanystumdwy, Pentraeth, Rhuddlan a Waunfawr. Roedd diffyg 0 £57,463 (2024.. gwarged 0 £74,201) ar gyfer y flwyddyn a chronfeydd wrth gefn rhydd 0 £123,183 (2024: £205,613) 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 nesaf ac wedi ystyried unrhyw faterion perthnasol wrth baratoi cyllidebau a chynlluniau ar gyfer y dyfodol. Polisl cronfeydd wrth gefn Mae'r Cwmni'n cydnabod ac yn derbyn ei gyfrifoldeb fel elusen a chyflogwr, i ddiogelu ei hyfywedd ariannol fel theatr. Yn 01 canllawiau a osodwyd gan y Comisiwn Elusennau, disgwylir i gronfeydd gael eu clustnodi ar gyfer cronfeydd wrth gefn. Diben y cronfeydd wrth gefn yw.. Er mwyn sicrhau Ilif arian (rhag ofn y bydd oedi wrth dderbyn cyllid refeniw). Er mwyn amddityn rhag unrhyw ddigwyddiadau annisgwyl. Rhoi'r cyfle i nodi a denu ffynonellau cyllid newydd rhag ofn y bydd toriadau yn y ffynonellau presennol. Pe bai'r sefyllfa'n codi Ile byddai ei chyllid yn dod i ben, gallai'r theatr gyflawni ei rhwymedigaethau cyfreithiol ac ariannol pe bai'n cael ei dirwyn i ben. Caiff lefel y cronfeydd wrth gefn ei hadolygu'n flynyddol gan y bwrdd. Oni bai y cytunir yn wahanol, polisi'r Cwmni yw cadw o leiaf dri mis o wariant gweithredol fel cronfa wrth gefn. Yn seiliedig ar y wybodaeth a ragwelir, mae'r ymddiriedolwyr yn credu y dylai swm o £143,500 (2024: £134,000) fod yn ddigonol ar gyfer y cyfnod 2025-26. Tudalen 5 Theatr Bara Caws Rhif cofrestredi 03301990 Adroddiad r Ymddiriedol ar fer Fl dd n a Ddaeth i Ben 31 Mawrth 2025 CYNLLUNIAU ARTISTIG AR GYFER Y DYFODOL 2025 3 Drama Fe wnaethon ni gomisiynu 4 awdur i 'ysgrifennu pedair comedildrama ysgafn o ganlyniad i'r prosiect 'Sgen ti Syniad (2), sef: Dishgled 'da Del - Cai Llewelyn Evans - Wisgi - Carwyn Blayney 99'er- Ceri Ashe Oes rh un wedi weld Pernod Kin Mae Tegid (Llion Williams) a Hudson (Rhodri Evan) wedi treulio pob eisteddfod genedlaethol gyda'i gilydd (ac eithrio un) ers eu dyddiau coleg, ddiwedd y 70au. Mae wythnos yn yr Eisteddfod Genedlaethol fel bylvyd: mae'n hedfan heibio, ac mae'r Sadwrn cyntaf yn Ilithro i'r olaf mewn dim o dro. Ymunwn a'r ddau yn nhafarn yr Eagles ar brynhawn Sadwrn olaf, gwlyb, eisteddfod Llanrwst. Fel pob blwyddyn arall maen nhw wedi treulio'r wythnos gyfan yn hiraethu'n drwm am hen 'chwedlau' o eisteddfodau'r gorffennol neu'n cynllunio'r 'sesh' mawr nesaf. Mae Tegid yn tueddu i edrych i'r gorffennol neu'r dyfodol, heb gofleidio'r presennol a phob eisteddfod yn cymysgu'n niwl. Ond a all Hudson ei berswadio i fvvynhau'r presennol, cyn iddi fod yn rhy Mae'r gorffennol a'r presennol yn gymdeithion agos, ac mae pob eisteddfod yn ein hatgoffa o'r bobl a rannodd y profiad gyda ni. Cyhyd ag y mae'r eisteddfod yn parhau, mae'r bobl a fu unwaith gyda ni yn parhau i fod yn rhan o'n stori ac yn dal i fyw ynom ni. Llanast! Pan benderfynodd Betsan gamu i lawr o fod yn Gyfa￿ddwr Artistig Ilawn amser Bara Caws, gofynnodd a allai hi ail-ymweld a'r ddrama gyntaf a gyfawyddodd i'r cwmni. Felly, rydym wrth ein bodd yn cyhoeddi y bydd Llanast! yn teithio Cymru ym mis Tachwedd. Nid yn unig y mae hwn yn ddam gwych o theatr ynddo '1 hun, ond mae hefyd yn rhoi'r cyfle inni dalu teyrnged i un o ffigurau Ilenyddol a gwleidyddol mwyaf Cymru, Gareth Miles, a fu farw yn 2023. Ef oedd yn gyfrifol am gyfieithu Le Dieu du Carnage o'r Ffrangeg wreiddiol. Tudalen 6 Theatr Bara Caws Rhif cofrestredi 03301990 Adroddiad r Ymddiriedol ar fer Fl dd n a Ddaeth i Ben 31 Mawrth 2025 Roedd Llanast! yn Ilwyddiant ysgubol y tro diwethaf felly rydym yn edrych ymlaen yn fawr at weithio arno eto. 2 fam, 2 dad, 2 fab - wisgi, tiwlipau + ffon symudol - Iladdfal Beth sy'n digwydd pan fydd dau bar o rieni yn cwrdd i ddelio ag ymddygiad afreolus eu meibion? Dadl dawel a rhesymegol rhwng oedolion am yr angen i ddysgu plant sut i ymddwyn yn lawn? Neu awr hysterig o alw enwau, tantrums a dagrau? Yn y 'gomedi moesau, heb y moesau, hon, mae'r haen waraidd yn Ilithro'n fuan, ac mae Iladdfa'n dilyn ! 2026 Yn 2026 byddwn yn cychwyn ar raglen waith arbennig i ddathlu hanner canmlwyddiant y Cwmni, ac mae'n digwydd bod eicon arall o Wynedd, sef Pentref Portmeirion, yn dathlu ei ganmlwyddiant! Felly, roedden ni'n gyffrous lawn pan gawson ni wahoddiad arbennig i greu cynhyrchiad unigryw i'w berfformio yn y Ileoliad hudolus hwnnw. Bydd hwn yn berffomiad promenad, un a fydd yn mynd a'r gynulleidfa ar daith ddramatig a fydd yn cyfuno ffaith a ffuglen, cerddoriaeth a chelfyddydau amrywiol. Bydd hwn yn ddathliad o'r hyn sy'n digwydd pan fydd Ile, stori a chreadigDNydd yn dod at ei gilydd. Bydd hwn yn brofiad theatrig Cymreig eithriadol, un sy'n talu teyrnged i'r gorffennol, yn dathlu'r presennol, ac yn edrych i'r dyfodol gyda dychymyg a pharch. Gan symud rhwng safleoedd eiconig y pentref, bydd cyfle i'r gynulleidfa ymgolli yn y profiad a rhyfeddu wrth i Bortmeirion rannu ei straeon cudd. Bydd y cyflwyniad nid yn unig yn ddifyr ond bydd hefyd yn cynnig cyfle i ddysgu mwy am hanes a gweledigaeth unigrywr pensaer eiconig, Clough Williams-Ellis. Yna byddwn yn symud ymlaen i gynnal Sioe Glwb yn ystod yr haf gan ddechrau'r daith yn eisteddfod Garreg Las ym mis Awst ac yna ailddechrau'r daith ym mis Medi. Byddwn yn gorffen y flwyddyn gyda sioe un dyn gan yr unigryw Aled Jones Williams a fydd ar daith ym mis Tachwedd. PROSIECTAU I'W DATBLYGU 'SGEN TI SYNIAD? Datblygu mwy o ddramau byrion gan awduron newydd - dim pwysau i gynhyrchu'n gyflawn ar raddfa genedlaethol (Pan fyddwn yn sicrhau gweithle newydd, bydd arddangos gwaith newydd 'mewn datblygiad, yn ganolog i weledigaeth y Cwmni wrth edrych i'r dyfodol). Tudalen 7 Theatr Bara Caws Rhif cofrestredi 03301990 Adroddiad r Ymddiriedol ar fer n a Ddaeth i Ben 31 Mawrth 2025 Gwaith arhaol c ffredinol.. Celfyddydau Rhagnodedig gyda'r Ysgol Feddygol ym Mhrifysgol Bangor, a Chymdeithas Deillion Gogledd Cymru Mentora I cysgodi ymarfepAryr o bob disgyblaeth. Chwiliwch am gyfleoedd i gydweithio a chwmn'iau I sefydliadau eraill nid owmn'i'au theatr proffesiynol yn unig, ond gyda Mentrau laith, ysgolion, colegau, grwpiau cymdeithasol a chymunedol e.e. Menywod y Wawr, cwmn'i'au drama amatur. Croesawu disgyblion a myfywr ar brofiad gwaith. Cynnig cefnogaeth, ￿fn0gaeth, cyngor ac adborth i bawb sy'n gofyn. Cynhyrchu crynodeb Saesneg o bob cynhyrchiad mae'r cynllun hwn yn cael derbyniad cynnes gan ddysgwyr a'r rhai nad ydynt yn siarad Cymraeg yn ein cynulleidfaoedd. vii. Gwneud sgriptiau ar gael i e.e. athrawon I tiwtoriaid, ar alw, yn enwedig i'w defnyddio ar gyfer arholiadau l eisteddfodau. nlluniau c ffredinol cwmni.. Ein nod fel Cwmni yw parhau i: Cydweithio'n agos a chymunedau Ileol gynnig cymorth, cefnogaeth a chyngor. Gweithredu'r 'Cynllun Drafft laf ar gyfer awduron newydd a phrofiadol a chynnig gwaith i ymarferwyr artistig o bob math. Ein dyletswydd ni fel Cwmni cynnig cymaint o gefnogaeth a phosibl i dalent ifanc, beth bynnag fo'u harbenigedd. Gweithio'n agos gyda sefydliadau fel y Mentrau laith, colegau, ysgolion a sefydliadau eraill. Croesawu nifer o ddisgyblion a myfyp4vyr ar brofiad gwaith. Bwrw ymlaen a'r prosiect cartref newydd er mwyn cynaliadwyedd y Cwmni a'r sector theatrig Cymreig yn gyffredinol. Tudalen 8 Theatr Bara Caws Rhif cofrestredi 03301990 Adroddiad r Ymddiriedol ar fer n a Ddaeth i Ben 31 Mawrth 2025 STRWYTHUR, LLYWODRAETHU A RHEOLAETH Dogfen lywodraethol Mae'r cwmni elusennol wedi'i gyfyngu gan warant heb unrhyw gyfalaf cyfranddaliadau. Mae'r Cwmni'n cael ei lywodraethu gan ei femorandwm a'i erthyglau cymdeithasu ac mae'n elusen gofrestredig. Gwneir penodiadau mewn cyfarfodydd cyffredinol pan fo angen, yn unol ag erthyglau'r gymdeithas. Mae gan Theatr Bara Caws broses sefydlu ar gyfer ymddiriedolwyr newydd. Cyfrifoldeb y prif weithredwr a'r cadeirydd yw sicrhau bod ymddiriedolwyr newydd yn cael eu sefydlu'n briodol. Mae cyfrifoldeb am redeg yr elusen yn nwylo'r ymddiriedolwyr. Mae'r ymddiriedolwyr yn gyfrifol am St￿ythur a pholis'i'au'r elusen ac am sicrhau bod gwaith yn cael ei wneud yn effeithlon er budd yr elusen i sicrhau bod gwaith da yn parhau i ddigwydd yn y dyfodol. Cynhelir cyfarfodydd yr Ymddiriedolwyr o leiaf bob chwarter a gelwir cyfarfodydd ychwanegol pan fo angen. Trafodir trefniadau ar gyfer gosod cyflog a chydnabyddiaeth prif bersonél rheoli'r elusen mewn cyfarfod bwrdd blynyddol. Mae'r ymddiriedolNvyr yn credu mai'r prif risg i'r elusen yw y gallai cyllid allanol gael ei derfynu. Er mwyn ￿lS1O sicrhau nad yw hyn yn digwydd, mae'r elusen yn dilyn canllawiau Ilym wrth benderfynu ar wariant ac yn anfon adroddiadau rheolaidd ar ddatblygiadau at ei harianwyr. Yn ogystal, mae Cyngor Celfyddydau Cymru (CCC) ac Awdurdodau Lleol (y cyrff ariannu) yn archwilio'r cofnodion i sicrhau bod gwariant yn cael ei wneud o fewn eu canllawiau. CYFEIRIAD A MANYLION GWEINYDDOL Rhlf Cwmni Cofrestredig 03301990 (Lloegr a Chymru) Rhif Elusen Gofrestredig 1062896 Swyddfa gofrestredig Uned A1 Ystad Ddiwydiannol Cibyn Caernarfon GNvynedd LL55 2BD Tudalen 9 Theatr Bara Caws Rhif cofrestredi 03301990 Adroddiad r Ymddiriedol ar fer n a Ddaeth i Ben 31 Mawrth 2025 Ymddiriedolwyr Mr S W Blake Mr B Gregory (Cadeirydd) Mr A F Jones Ms M E Rowlands Yr Athro G Williams Ms M L Williams (Is-gadeirydd) Mr H W Jones Mr l E Pleming Ms E Roberts Mrs L Brown Mr C Harris MsAPrys (ymddiswyddodd 20.11.24) (penodwyd 5.6.24) (penodwyd 4.6.25) (penodwyd 20.11.24) (penodwyd 20.11.24) Ysgrlfennydd y C￿nn1 Mr S O Williams Archwiliwr Annibynnol Emyr Rice-Roberts BA FCA Emyr Mortimer Cyf 32 Y Maes Caemarfon Gwynedd LL55 2NN Prif aelodau o staff Mari Emlyn Betsan Llwyd BeDNyn Morris-Jones Emyr Morris-Jones Stephen Owen Williams Carwyn Williams DATGANIAD O GYFRIFOLDEBAU'R YMDDIRIEDOLWYR Mae'r ymddiriedolwir (sydd hefyd yn gyfaNryddwyr Theatr Bara Caws at ddibenion cyfraith cwmniau) yn gyfrifol am baratoi Adroddiad yr Ymddiriedolwyr a'r datganiadau ariannol yn unol a'r gyfraith berthnasol a Safonau Cyfrifyddu'r Deyrnas Unedig (Arfer Cyfrifyddu a Dderbynnir yn Gyffredinol y Deyrnas Unedig). Tudalen 10 Theatr Bara Caws Rhif cofrestredi 03301990 Adroddiad r Ymddiriedol ar fer n a Ddaeth l Ben 31 Mawrth 2025 DATGANIAD O GYFRIFOLDEBAU'R YMDDIRIEDOLWYR- parhad Mae cyfraith cwmniau yn ei gwneud yn ofynnol i'r ymddiriedolwyr baratoi datganiadau ariannol ar gyfer pob blwyddyn ariannol. O dan y gyfraith honno, mae'r ymddiriedolwyr wedi dewis paratoi'r datganiadau ariannol yn unol ag Arfer Cyfrifyddu a Dderbynnir yn Gyfftedinol yn y Deyrnas Unedig (Safonau Cyfrifyddu'r Deyrnas Unedig a'r gyfraith berthnasol). O dan gyfraith cwmniau, rhaid i'r ymddiriedolwyr beidio a chymeradwyo'r datganiadau ariannol oni bai eu bod yn fodlon eu bod yn rhoi darlun gwir a theg o gyflwr materion y cwmni elusennol ac o'r adnoddau sy'n dod i mewn a'r defnydd o adnoddau, gan gynnwys yr incwm a'r gwariant, gan y cwmni elusennol ar gyfer y cyfnod hwnnw. Wrth baratoi'r datganiadau ariannol hynny, mae'n ofynnol i'r ymddiriedolwyr dewis polisiau cyfrifyddu addas ac yna eu cymhwyso'n gyson; dilyn y dulliau a'r egwyddorion yn y SORP Elusennau" gwneud barnau ac amcangyfrifon sy'n rhesymol ac yn ddoeth; paratoi'r datganiadau ariannol ar sail busnes gweithredol oni bai ei bod yn amhriodol tybio y bydd y cwmni elusennol yn parhau mewn busnes. Mae'r ymddiriedolwyr yn gyfrifol am gadw cofnodion cyfrifyddu priodol 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 Deddf Cwmniau 2006. Maent hefyd yn gyfrifol am ddiogelu asedau'r cwmni elusennol ac felly am gymryd camau rhesymol i atal a chanfod twyll ac anghysondebau eraill. Wedi'i gymerad orchymyn bwrdd ac wedi'i lofnodi ar ei ran gan.. ymddiriedolwyr ar Mr S O Williams - Ysgrifennydd Tudalen 11 Adroddiad r Archwiliwr Annib nnol i Ymddiriedol Theatr Bara Caws Rhif cofrestredi 03301990 Adroddlad yr archwiliwr annibynnol i ymddiriedolwyr Theatr Bara Caws ('y Cwmni.) Rwy'n adrodd i ymddiriedolwyr yr elusen ar fy archwiliad o gyfrifon y Cwmni ar gyfer y flwyddyn a ddaeth i ben ar 31 Mawrth 2025. Cyfrifoldebau a sail yr adroddiad Fel ymddiriedolwyr yr elusen o'r Cwmni (a hefyd ei chyfarwyddwyr at ddibenion cyfraith cwmniau) rydych chi'n gyfrifol am baratoi'r cyfrifon yn unol a gofynion Deddf Cwmniau 2006 ('Deddf 2006,). Ar ol bodloni fy hun nad oes angen archwilio cyfrifon y Cwmni o dan Ran 16 0 Ddeddf 2006 a'u bod yn gymwys i gael archwiliad annibynnol, pNy'n adrodd mewn perthynas a'm harchwiliad o gyfrifon eich elusen fel y'i cynhaliwyd o dan Adran 145 0 Ddeddf Elusennau 2011 ('Deddf 2011,). Wrth gynnal fy archwiliad, rwyf wedi dilyn y CyfaDfvyddiadau roddwyd gan y Comisiwn Elusennau o dan Adran 145(5) (b) o Ddeddf 2011. Datganiad yr archwlliwr annibynnol Gan fod incwm gros eich elusen yn fiNy na £250,000, rhaid i'ch archwiliwr fod yn aelod o gorff rhestredig. Gallaf gadarnhau fy mod yn gymwys i ymgymryd a'r archwiliad oher4vydd fy mod yn aelod o Sefydliad Cyfrifwyr Siartredig Cymru a Lloegr, sef un o'r cyrff rhestredig. Rwyf wedi cwblhau fy archwiliad. Rwy'n cadarnhau nad oes unrhy¥V faterion wedi dod i'm sylw mewn cysylltiad a'r archwiliad 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 gwir a theg nad yw'n fater a ystyrir fel rhan o archwiliad annibynnol; neu nid yN'r cyfrifon wedi'u paratoi yn unol a dulliau ac egwyddorion y Datganiad o Arferion a Argymhellir 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 berthnasol yn y DU a Gweriniaeth Iwerddon (FRS 102)). Tudalen 12 Adroddiad r Archwiliwr Annib nnol i Ymddiriedol 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 archwiliad y dylid tynnu sylw atynt yn yr adroddiad hwn er mwyn galluogi dea11￿rIaeth briod yfrifon. Emyr Rice-Roberts BA FCA Sefydliad Cyfrifwyr Siartredig Cymru a Lloegr Emyr Mortimer Cyf 32 Y Maes Caemarfon Gwynedd LL55 2NN Dyddiad: .?.E.l.11 li:oLC Tudalen 13 Theatr Bara Caws Dat aniad o Weith areddau Ariannol Ync nn s C frif Incwm a Gwariant ar fer n a Ddaeth i Ben 31 Mawrth 2025 31.3.25 31.3.24 Cronfa Cronfa Cronfa Cyfanswm Cyfanswm anghyfyngedig dynodedig gyfyngedig Nodiadau INCWM A GWADDOLION O Rhoddion ac etifeddiaethau 311.162 45,413 356,575 447,586 Gweithgareddau elusennol Prif bwrpas 147,294 147,294 93,815 Incwm buddsoddi Incwm arall 1,192 450 1,192 450 447 8,808 Cyfanswm 460.098 4S,413 505,511 550,656 GWARIO AR Gweithgareddau elusennol Prif bwrpas Cyllid datblygu cartrefi newydd 522,869 605 523,474 448,378 32,142 32,142 20,722 Arall 7,358 7,355 Cyfanswm 530,227 605 32,142 562,974 476,455 INCWM NET I (GWARIANT) Trosglwyddiadau rhwng cronfeydd (70,129) (605) 13,271 (57,463) 74,201 16 7,250) 7.250 Symudiad net (77,379) (605) 20,521 (57,463) 74,201 CYMODI ARIAN Cyfanswm y cronfeydd a ddygwyd ymlaen 208,005 3,026 86,772 297,803 223,602 CYFANSWM A GLUDWYD YMLAEN 130,626 2,421 107 293 240,340 297,803 Mae'r nodiadau'n rhan o'r datganiadau ariannol statudol hyn Tudalen 14 Theatr Bara Caws Rhif cofrestredi 03301990 Mantolen G dbw 31 Mawrth 2025 sedd 31.3.25 31.3.24 Cronfa Cronfa Cronfa Cyfanswm Cyfanswm anghyfyngedig dynodedig gyfyngedig Nodiadau ASEDAU SEFYDLOG Asedau gweladwy 12 7,443 2,421 9,864 5,418 ASEDAU CYFREDOL Dyledwyr Arian parod yn y banc 13 123,881 74,588 32,705 198,469 45,035 134,858 171,445 136.211 107,293 243,504 306,303 CREDYDWYR Symiau sy'n ddyledus o fewn blwyddyn 14 (13,028) {13,028) (13,918) ASEDAU CYFREDOL NET 123,183 107,293 230,476 292,385 CYFANSWM ASEDAU LLAI RHWYMEDIGAETHAU CYFREDOL 130,626 2,421 107,293 240,340 297,803 ASEDAU NET 130,626 2,421 107,293 240,340 297,803 CRONFEYDD Cronfeydd anghyfyngedig Cronfeydd cyfyngedig 16 133,047 107,293 211,031 86,772 CYFANSWM ARIAN 240,340 297,803 Mae gan y cwmni elusennol hawl i gael ei eithrio rhag archwiliad o dan Adran 477 0 Ddeddf Cwmniau 2006 ar gyfer y flwyddyn a ddaeth i ben ar 31 Mawrth 2025. Nid yw'r aelodau wedi gofyn i'r cwmni gael archwiliad o'i ddatganiadau ariannol ar gyfer y wyddyn a ddaeth i ben ar 31 Mawrth 2025 yn unol ag Adran 476 0 Ddeddf Cwmnfau 2006. Mae'r nodiadau'n rhan o'r datganiadau ariannol statudol hyn Tudalen 15 yn parhau... Theatr Bara Caws Rhif cofrestredi 03301990 Mantolen G db 31 Mawrth 2025 sedd - arhad Mae'r ymddiriedolwyr yn cydnabod eu cyfrifoldebau dros (a) sicrhau bod y cwmni elusennol yn cadw cofnodion cyfrifyddu sy'n cydymffurfio ag Adrannau 386 a 387 0 Ddeddf Cwmn'lau 2006 a (b) paratoi datganiadau ariannol sy'n rhoi darlun gwir a theg o gyflwr materion y cwmni elusennol ar ddiwedd pob blwyddyn ariannol ac o'i warged neu ei ddiffyg ar gyfer pob blwyddyn ariannol yn unol a gofynion Adrannau 394 a 395 ac sydd fel arall yn cydymfftirfio a gofynion Deddf Cwmniau 2006 sy'n ymwneud a datganiadau ariannol, i'r graddau y maent yn berthnasol i'r cwmni elusennol. Mae'r datganiadau ariannol hyn wedi'u paratoi yn unol a'r darpariaethau sy'n berthnasol i gwmniau elusennol sy'n ddarostyngedig i'r gyfundrefn cwmnlau bach. CymeradwyNyd y datganiadau cyhoeddi ar.￿.￿.(￿9.. 111# 16L riannol gan Fwrdd yr Ymddiriedolwyr a'u hawdurdodi i'w ac fe'u Ilofnodwyd ar ei ran gan: Mr B Gregory- Y ddir MSML Will mddiriedolw Mae'r nodiadau'n rhan o'r datganiadau ariannol statudol hyn Tudalen 16 Theatr Bara Caws Dat aniad Llif Arian Parod ar fer Fl dd n a Ddaeth i Ben 31 Mawrth 2025 31.3.25 31.3.24 Nodiadau Lllf arian o weithgareddau gweithredu Arian parod a gynhyrchwyd o weithrediadau (120,690) 44.950 Arian parod net (a ddefnyddiwyd yn)la ddarparwyd gan weithgareddau gweithredol 120,690) 44,950 Lllf arian o weithgareddau buddsoddi Prynu asedau sefydlog diriaethol Llog a dderbyniwyd (6,912) 1,192 447 Arian parod net (a ddefnyddiwyd mewn)/a ddarparwyd gan weithgareddau buddsoddi 5,720) 447 Newid mewn arian parod ac arian cyfatebol yn ystod y cyfnod adrodd Arlan parod ac arian cyfatebol ar ddechrau'r cyfnod adrodd (126,410) 45,397 171,445 126,048 Arian parod ac arian cyfatebol ar ddiwedd y cyfnod adrodd 45,035 171,445 Mae'r nodiadau'n rhan o'r datganiadau ariannol statudol hyn Tudalen 17 Theatr Bara Caws Nodiadau i'r Dat aniad Llif Arian Parod ar er Fl dd n a Ddaeth i Ben 31 Mawrth 2025 CYMODI GWARIANT NETIINCWM A LLIF ARIAN NET O WEITHGAREDDAU GWEITHREDU 31.3.25 31.3.24 Gwariantlincwm net ar gyfer y cyfnod adrodd {yn unol a'r Datganiad o Weithgareddau Ariannol) Addasiadau ar gyfer: Treuliau dibrisiant Llog a dderbyniwyd Cynnydd mewn dyledwyr (Gostyngiad)Icynnydd mewn credydwyr (57,463) 74,201 2,466 1,354 (1,192) (447) (63,611) (34,401) 890) 4.243 Arian parod net {a ddefnyddiwyd yn)la ddarparwyd gan weithrediadau 120 690) DADANSODDIAD O NEWIDIADAU YN Y CRONFEYDD NET Ar 1.4.24 Llif arian Ar 31.3.25 Arlan parod net Arian parod yn y banc 171,445 126,410) 45,035 171,445 126,410) 45,035 Cyfanswm 171,445 126,410 Mae'r nodiadau'n rhan o'r datganiadau ariannol statudol hyn Tudalen 18 Theatr Bara Caws Nodiadau i'r Dat aniadau Ariannol ar fer Fl dd n a Ddaeth i Ben 31 Mawrth 2025 POLISIAU CYFRIFYDDU 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) 'Cyfrifon ac Adrodd gan Elusennau" Datganiad o Arfer a Argymhellir sy'n berthnasol i elusennau sy'n paratoi eu cyfrifon yn unol a'r Safon Adrodd Ariannol sy'n berthnasol yn y DU a Gweriniaeth Iwerddon {FRS 102) (yn weithredol 0 1 lonawr 2019),, Safon Adrodd Ariannol 102 'Y Safon Adrodd Ariannol sy'n berthnasol yn y DU a Gweriniaeth Iwerddon, a Deddf Cwmni'au 2006. Mae'r datganiadau ariannol wedi'u paratoi o dan y confensiwn cost hanesyddol. Dyfarniadau a ffynonellau allweddol o ansicrwydd amcangyfrif Mae paratoi'r datganiadau ariannol yn ei gwneud yn ofynnol i reolwyr wneud dyfarniadau, amcangyfrifon a rhagdybiaethau sy'n effeithio ar y symiau a adroddir. Caiff yr amcangyfrifon a'r dyfarniadau hyn eu hadolygu'n barhaus ac maent yn seiliedig ar brofiad a ffactorau eraill, gan gynnv¥yS disgwyliadau o ddigwyddiadau yn y dyfodol y credir eu bod yn rhesymol o dan yr amgylchiadau. Busnes parhaus Nid oes unrhyw ansicpNydd materol ynghylch gallu'r elusen i barhau. Incwm Mae'r holl adnoddau sy'n dod i mewn wedi'u cynnwys yn y datganiad o weithgareddau ariannol pan fydd yr 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 polisiau penodol canlynol yn cael eu cymhwyso i gategoriau penodol o incwm: Cydnabyddir incwm o roddion neu grantiau pan fo tystiolaeth o hawl i'r rhodd, pan fo derbyniad yn debygol a phan ellir mesur ei swm yn ddibynadwy. Caiff incwm o gontractau ar gyfer cyflenwi gwasanaethau ei gydnabod wrth gyflenwi'r gwasanaeth dan gontract. Caiff hyn ei ddosbarthu fel cronfeydd anghyfyngedig oni bai bod gofyniad cytundebol iddo gael ei wario at ddiben penodol a'i ddychwelyd os na chaiff ei wario, ac yn yr achos hwnnw gellir ei ystyried yn gyfyngedig. Gwariant Cydnabyddir gwariant ar sail croniadau wrth i rwymedigaeth gael ei hysgwyddo. Mae gwariant yn cynnwys unrhyw TAW na ellir ei adennill yn Ilawn, ac fe'i dosbarthir o dan benawdau'r datganiad o weithgareddau ariannol y mae'n ymwneud ag ef. Mae gwariant ar weithgareddau elusennol yn cynnwys yr holl gostau a achosir gan elusen wrth ymgymryd a gweithgareddau sy'n hyDNyddo ei hamcanion elusennol er budd ei buddiolwyr, gan gynnwys y costau cymorth a'r costau sy'n ymwneud a IIy4vodraethu'r elusen a neilltuwyd i weithgareddau elusennol. Tudalen 19 yn parhau... Theatr Bara Caws Nodiadau i'r Dat ar fer aniadau Ariannol arhad n a Ddaeth i Ben 31 Mawrth 2025 POLIS'IAU CYFRIFYDDU - parhad Gwariant Mae'r holl gostau wedi'u dyrannu i gategoriau gwariant sy'n adlewyrchu eu natur. Asedau sefydlog C dnab ddiaeth Caiff asedau gweladwy eu cofnodi ar gost i ddechrau, ac yna eu datgan ar gost Ilai unrhyw ddibrisiant cronedig a cholledion nam. Caiff unrhyw asedau diriaethol a gludir ar symiau a ail-brisiwyd eu cofnodi ar y gwerth teg ar ddyddiad yr ailbrisio Ilai unrhyw ddibrisiant cronedig dilynol a cholledion nam cronedig dilynol. Caiff cynnydd yng nghynnwys ased o ganlyniad i ailbrisio ei gydnabod mewn enillion a cholledion cydnabyddedig eraill, oni bai ei fod yn gwrthdroi tai am nam gydnabyddir yn flaenorol fel gwariant o fewn y datganiad o weithgareddau ariannol. Caiff gostyngiad yng nghynnwys ased o ganlyniad i ailbrisio ei gydnabod mewn enillion a cholledion cydnabyddedig eraill, ac eithrio Ile mae'n gwrthbwyso unrhyw enillion ailbrisio blaenorol, ac yn yr achos hwnnw 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 tymor byr Dros gyfnod y brydles Cerbydau modur balans Ileihaol 0 200/0 Offer a pheiriannau balans Ileihaol 0 200/0 Nam ar asedau se dlo Cynhelir adolygiad ar gyfer dangosyddion nam ar bob dyddiad adrodd, gyda'r swm adferadwy yn cael ei amcangyfrif Ile mae dangosyddion o'r fath yn bodoli. Pan fo'r gwerth cario yn fNy na'r swm adferadwy, mae'r ased yn cael ei leihau yn unol a hynny. Adolygir namau blaenorol hefyd ar gyfer gwrthdroad posibl ar bob dyddiad adrodd. Trethlant Mae'r elusen wedi'i heithrio rhag treth gorfforaeth ar ei gweithgareddau elusennol. Cronfeydd Gellir defnyddio cronfeydd anghyfyngedig yn unol a'r amcanion elusennol yn ol disgresiwn yr ymddiriedolwyr. Dim ond at ddibenion cyfyngedig penodol o fewn amcanion yr elusen y gellir defnyddio cronfeydd cyfyngedig. Mae cyfyngiadau'n codi pan gant eu nodi gan y rhoddwr neu pan godir cronfeydd at ddibenion cyfyngedig penodol. Mae esboniad pellach o natur a phwrpas pob cronfa wedi'i gynnwys yn y nodiadau i'r datganiadau ariannol. Tudalen 20 yn parhau... Theatr Bara Caws Nodiadau i'r Dat ar fer aniadau Ariannol - arhad n a Ddaeth i Ben 31 Mawrth 2025 POLISIAU CYFRIFYDDU - parhad 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. Cydnabyddir taliadau prydles fel treuliau dros gyfnod y brydles ar sail Ilinell syth. Cydnabyddir budd cyfanredol cymhellion prydles fel gostyngiad i dreuliau dros gyfnod y brydles, ar sail Ilinell syth. Costsu pensiwn a buddion ol-ymddeol eraill Mae'r cwmni elusennol yn gweithredu cynllun pensiwn cyfraniadau diffiniedig. Codir y cyfraniadau sy'n daladwy i gynllun pensiwn y cwmni elusennol 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 rhan o ddarpariaethau cytundebol yr offeryn y cydnabyddir ased ariannol neu Thvymedigaeth ariannol. Caiff offerynnau ariannol sylfaenol eu cydnabod i ddechrau am y swm sy'n dderbyniadwy neu'n daladwy gan gynnwys unrhyw gostau trafodion cysylltiedig. Wedi hynny, mesurir asedau cyfredol a rhwymedigaethau cyfredol ar yr arian parod neu ystyriaeth arall y disgwylir ei thalu neu ei derbyn ac nid ar sail disgownt. RHODDION A CHYFRYNGIADAU 31.3.25 31.3.24 Cyfanswm Cyfanswm Cronfa Cronfa Anghyfyngedig cyfyngedig Rhoddion Grantiau 2,203 308 959 2,203 354,372 15,003 432,583 45.413 311,162 45,413 356,575 447,586 Tudalen 21 yn parhau.. Theatr Bara Caws Nodiadau i'r Dat aniadau Ariannol - arhad ar fer Fl dd n a Ddaeth i Ben 31 Mawrth 2025 RHODDION A CHYFRYNGIADAU - parhad Dyma'r grantiau a dderbyniwyd, sydd wedi'u cynnwys yn yr uchod" 31.3.25 31.3.24 Cyngor Celfyddydau Cymru Cynnig theatrig proffesiynol a chymunedol TaIgh￿Y/ Teach ACW- Rheoli prosiectau a chefnogaeth bensaern'i'ol Cyngor Sir Ynys Mon Cyngor Gwynedd ACW- Cartref Newydd ACW- Theatr Bara Caws, Cartref Newydd 302,740 287,124 16,000 64,000 59,500 3,800 (2.581) 3,800 5,000 2,159 45,413 354,372 432,583 INCWM BUDDSODDI 31.3.25 31.3.24 Cyfanswm Cyfanswm Cronfa Cronfa Anghyfyngedig cyfyngedig Llog cyfrif blaendal Diddordeb arall 589 603 589 603 447 1,192 1.192 447 Tudalen 22 yn parhau... Theatr Bara Caws Nodiadau I'r Dat aniadau Ariannol - arhad ar fer Fl dd n a Ddaeth i Ben 31 Mawrth 2025 INCWM O WEITHGAREDDAU ELUSENNOL 31.3.25 31.3.24 Gweithgaredd Ffioedd a grantiau o gynyrchiadau Prif bwrpas Rhyddhad treth theatr Prif bwrpas 71,078 76,216 52,163 41,652 147,294 93,815 COSTAU Y GWEITHGAREDDAU ELUSENNOL Costau Costau cefnogol Uniongyrchol (nodyn 6) Cyfanswm Prif bwrpas Cyllid datblygu cartrefi newydd 522,834 640 523.474 32.142 32,142 522,834 32,782 555,616 COSTAU CEFNOGOL Costau Costau Cyllidol Llywodraethol Cyfanswm Adnoddau eraill a wariwyd Prif bwrpas Cyllid datblygu cartrefi newydd 7,358 7,358 640 32,142 640 32,142 640 40,140 Tudalen 23 yn parhau... Theatr Bara Caws Nodiadau i'r Dat aniadau Ariannol - arhad ar fer Fl dd n a Ddaeth i Ben 31 Mawrth 2025 INCWM NETI{GWARIANT) Nodir incwml(gwariant) net ar 61 codi taii(credydu): 31.3.25 31.3.24 Arholiad o'r cyfrifon Gwasanaethau cydymffurfio a threthiant Gwasanaethau eraill nad ydynt yn arholiadau Dibrisiant yr asedau Llogi offer a pheiriannau Les-ddaliadau gweithredol eraill Cadw Cyfrifon 2,090 660 2,083 2,466 3,894 2,490 2,083 1,900 600 2,205 1,354 3,875 1,297 2,050 CYFLOG A BUDDION YR YMDDIRIEDOLWYR Nid oedd unrhyw dal ymddiriedolwyr na buddion eraill ar gyfer y flNvyddyn a ddaeth i ben ar 31 Mawrth 2025 nac ar gyfer y flwyddyn a ddaeth i ben ar 31 Mawrth 2024. Treuliau'r ymddiriedolwyr Ni thalwyd unrhwN dreuliau ymddiriedolwyr am y flwyddyn a ddaeth i ben ar 31 Mawrth 2025 nac am y flwyddyn a ddaeth i ben ar 31 Mawrth 2024. COSTAU STAFF 31.3.25 31.3.24 Cyflogau Costau nawdd cymdeithasol Costau pensiwn eraill 196,443 20,252 5,740 174.443 18,015 5,212 222,435 197,670 Roedd nifer cyfartalog y gweithwyr misol yn ystod y flwyddyn fel a ganlyn. 31.3.25 31.3.24 Technegwyr - staff parhaol Gweinyddiaeth - staff parhaol Ni dderbyniodd unrhyw weithwyr enillion dros £60,000. Tudalen 24 yn parhau... Theatr Bara Caws Nodiadau i'r Dat ar fer aniadau Ariannol - arhad n a Ddaeth i Ben 31 Mawrth 2025 10. CYMARYDDION AR GYFER Y DATGANIAD O WEITHGAREDDAU ARIANNOL Cronfa Cronfa Cronfa Cyfanswm Anghyfyngedig dynodedig cyfyngedig INCWM A GWADDOLION O Rhoddion ac etifeddiaethau 373,742 73,844 447,586 Gweithgareddau elusennol Prif bwrpas 93,815 93,815 Incwm buddsoddi InoNm arall 447 447 8,808 8,808 Cyfanswm 476,365 74,291 550,656 GWARIO AR Gweithgareddau elusennol Prif bwrpas Cyllid datblygu cartrefi newydd 447,622 756 448,378 20,722 20,722 Arall 7,355 7,355 Cyfanswm 454,977 756 20,722 476,455 INCWM NETI(GWARIANT) Trosglwyddiadau rhwng cronfeydd 21,388 (756) 53,569 74,201 33,203) 33,203 Symudiad net mewn cronfeydd (11,815) (756) 86,772 74,201 CYMODI Cyfanswm y cronfeydd a ddygwyd ymlaen 219,820 3,782 223,602 CYFANSWM CRONFEYDD A GLUDWYD YMLAEN 208,005 3,026 86,772 297,803 Tudalen 25 yn parhau. Theatr Bara Caws Nodiadau i'r Dat aniadau Ariannol - arhad ar fer Fl dd n a Ddaeth i Ben 31 Mawrth 2025 11. ADDASIAD I'R FLWYDDYN FLAENOROL Nid oedd unrhy¥V addasiadau ar gyfer y flwyddyn flaenorol. 12. ASEDAU SEFYDLOG Adeilad ar les Gosodiadau a ffitiadau Cyfanswm COST Ar 1 Ebrill 2024 Ychwanegiadau 16.210 116,779 6.912 132,989 6,912 Ar 31 Mawrth 2025 16.210 123,691 139,901 DIBRISIANT Ar 1 Ebrill 2024 Dibrisiant am y flwyddyn 16,210 111,361 2,466 127,571 2,466 Ar 31 Mawrth 2025 16,210 113,827 130,037 GWERTH LLYFR NET Ar 31 Mawrth 2025 9,864 9,864 Ar 31 Mawrth 2024 5,418 5,418 13. DYLEDWYR: SYMIAU SY'N DDYLEDUS O FEWN BLWYDDYN 31.3.25 31.3.24 Dyledwyr masnachol Dyledwyr eraill Credyd treth rhyddhad treth theatr TAW Blaendaliadau 24,642 74.588 41,201 6,727 511,311 88,390 41,565 4,903 198 469 134,858 Tudalen 26 yn parhau... Theatr Bara Caws Nodiadau I'r Dat aniadau Ariannol - arhad ar fer Fl dd n a Ddaeth i Ben 31 Mawrth 2025 14. CREDYDWYR: SYMIAU SY'N DDYLEDUS O FEWN BLWYDDYN 31.3.25 31.3.24 Credydwyr masnachol Nawdd cymdeithasol a threthi eraill Cerdyn credyd Natwest Treuliau cronedig 841 6,846 2,591 2,750 2,005 9,098 315 2,500 13,028 13,918 15. CYTUNDEBAU PRYDLES Mae taliadau prydles isatswm o dan brydlesi gweithredol na ellir eu canslo yn dod yn ddyledus fel a ganlyn: 31.3.25 31.3.24 O fewn blwyddyn Rhwng un a phum mlynedd 20,696 15.883 20,696 36,579 36,579 57,275 Cytunwyd ar brydles newydd ar 9 Mehefin 2022, gyda'r cyfriod 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 Ystad Ddiwydiannol Cibyn, Caernarfon. Ym mis Mawrth 2023. cytunwyd ar brydles rhentu offer, a fyddai'n para tan fis Chwefror 2026. 16. SYMUDIAD YN Y CRONFEYDD Symudiadau Trosglwy- 31.3.25 netyny ddiadau Cronfeydd 1.4.24 Cronfeydd heb gyfyngiad Cronfa gyffredinol Cronfa grant cyfalaf 208,005 3,026 (70,129) 605) (7.250) 130.626 2,421 211.031 (70,734) (7,250) 133,047 Cronfeydd cyfyngedig Cronfa cartref newydd 86.772 13.271 7,250 107,293 CYFANSWM Y CRONFEYDD 297,803 57,463) 240,340 Tudalen 27 yn parhau... Theatr Bara Caws Nodiadau i'r Dat ar fer aniadau Ariannol arhad n a Ddaeth i Ben 31 Mawrth 2025 16. SYMUDIAD YN Y CRONFEYDD- parhad Mae'r symudiadau net mewn cronfeydd, sydd wedi'u cynnwys yn yr uchod, fel ganlyn: Adnoddau Adnoddau Symudiad i fewn allan Cronfeydd heb gyfyngiad Cronfa gyffredinol Cronfa grant cyfalaf 460,098 (530,227) (70,129) 605) 605) 460.098 (530,832) (70,734) Cronfeydd cyfyngedig Cronfa cartref newydd 45,413 (32,142) 13,271 CYFANSWM 505,511 562,974) 57,463) Cymariaethau ar gyfer symudiadau mewn cronfeydd Symudiadau Trosglwy- 31.3.24 netyny ddiadau Cronfeydd 1.4.23 Cronfeydd heb gyfyngiad Cronfa gyffredinol Cronfa grant cyfalaf 219,820 3,782 21,388 756) (33,203) 208,005 3,026 223,602 20,632 (33,203) 211,031 Cronfeydd cyfyngedig Cronfa cartref newydd 53,569 33,203 86,772 CYFANSWM Y CRONFEYDD 223,602 74,201 297,803 Tudalen 28 yn parhau... Theatr Bara Caws Nodiadau i'r Dat ar fer aniadau Ariannol arhad n a Ddaeth i Ben 31 Mawrth 2025 16. SYMUDIAD YN Y CRONFEYDD- parhad Mae'r symudiad net cymharol mewn cronfeydd, sydd wedi'u cynnwys yn yr uchod, fel a ganlyn: Adnoddau Adnoddau Symudiad i fewn allan Cronfeydd heb gyfyngiad Cronfa gyffredinol Cronfa grant cyfalaf 476,365 (454,977) 756) 21,388 756) 476,365 (455,733) 20,632 Cronfeydd cyfyngedig Cronfa cartref newydd 74,291 (20,722) 53,569 CYFANSWM 550,656 476,455) 74,201 CRONFEYDD Cronfe dd heb Cronfa gyffredinol Dyma gronfa'r theatr sydd heb ei dyrannu ac sydd ar gael am ddim. Mae hon ar gael i gefnogi costau gweinyddu a Ilywodraethu. yn ogystal ag i 'ychwanegu at, gronfeydd a phrosiectau eraill, yn ol yr angen. Cronfa grant cyfalaf Mae hwn wedi'i labelu'n 'gronfa ddynodedig,, ac mae'n gysylltiedig 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 Cartrefi Newydd Fel cyn aelod allweddol o brosiect Canolfan Lleu ym Mhenygroes, mae'r theatr dal eisio Ileoli ei hun yn nghalon Dyffryn Nantlle. Ar hyn o bryd, mae'r chwilota am leoliad addas yn dal i fynd yn ei flaen. Er mwyn hwyluso'r costau sydd yn ymwneud a hyn, sefydlwyd y gronfa gyfyngedig hon i gasglu, cofnodi a manylu ar wahan ar yr holl dderbynebau a chostau sy'n gysylltiedig a sefydlu cartref nevrydd i'r theatr. Tudalen 29 yn parhau... Theatr Bara Caws Nodiadau i'r Dat aniadau Ariannol - arhad ar fer Fl dd n a Ddaeth i Ben 31 Mawrth 2025 16. SYMUDIAD YN Y CRONFEYDD- parhad Cronfeydd - parhad Tros I ddiadau cronfe dd Mae'r rhan fwyaf o'r trosglwyddiadau a nodwyd yn y ddwy flynedd a nodwyd yn ymwneud a chronfeydd cyffredinol sy'n cael eu defnyddio i 'ychwanegu at, a thalu'r costau gormodol a ga￿d fel rhan o'r gwaith cynllunio cartrefi newydd. wrth gwrs, roedd trosglwyddiad amorteiddio bach, o'r gronfa grant cyfalaf dynodedig i'r gronfa gyffredinol yn y ddwy flynedd. 17. RHWYMEDIGAETHAU BUDD-DALIADAU GWEITHWYR Caiff cyfraniadau i gynlluniau cyfraniadau diffiniedig eu cydnabod fel treuliau yn y cyfnod y darperir y gwasanaeth cysylltiedig. Caiff cyfraniadau a dalwyd ymlaen Ilaw eu cydnabod fel ased i'r graddau y bydd y taliad ymlaen Ilaw yn arwain at ostyngiad mewn tsliadau yn y dyfodol neu ad-daliad arian parod. Y swm a gydnabyddir mewn inowm neu wariant fel treuliau mewn perthynas a chynlluniau cyfraniadau diffiniedig oedd £5,740 (2024: £5,512). 18. DATGELIADAU PARTION CYSYLLTIEDIG Nid oedd unrhyw drafodion a phartion cysylltiedig ar gyfer y flwyddyn a ddaeth i ben ar 31 Mawrth 2025. Tudalen 30 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 2025 for Theatr Bara Caws an Llmited b Guarantee Acom Emyr Mortimer Cyf 32 Y Maes Caernarfon Gwynedd LL55 2NN Theatr Bara Caws Contents of the Financial Statements for the Year Ended 31 March 2025 Page Report of the Trustees 1 to 11 Independent Examiner's Report 12 to 13 Statement of Financial Activitles 14 Balance Sheet 15 to 16 Cash Flow Statement 17 Notes to the Cash Flow Statement 18 Notes to the Financial Statements 19 to 30 Theatr Bara Caws Re istered number: 03301990 Re rt of the Trustees for the Year Ended 31 March 2025 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 2025. 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'etre is to attract new and maintain established aUdIen￿S 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 fu Ifil the needs and requirements of the differing sectorslaudienceslcommunities in turn. We also try to ensure that all ple￿S of work are relevant and resonate with our aUdIen￿S so that they continue to feel 'ownership' of Bara Caws and play a key role in the Suc￿sS 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 Servi￿ to its many and varied audiences. The Trustees have duly observed the Charity Commissions, Guidelines relevant to public benefit. ACHIEVEMENTS AND PERFORMANCE Charitable activities This past year was an extremely productive and suc￿Ssful one, and the following achievements and perfOrrnan￿ sections and financial review make up the charity's strategic report. Page 1 Theatr Bara Caws Re istered number: 03301990 ort of the Trustees for the Year Ended 31 March 2025 Ffenast sio Following the Suc￿sS of the mini-tour in 2023 it was decided to re-tour Ffenast Slop in May 2024 in order to go to mid and south Wales. There was once again a good response with 459 people coming to see the show in 12 venues. Mwrdwr ar Maes We finally got the chance to fulfil the hopes of a special cohort of our audiences presenting brand-new club show by Iwan Charles and Llyr Evans, called Mwrdwr ar y Maes. We toured around Wales for 3 weeks before ending the tour at the Rhondda Cynon Taf National Eisteddfod. There were 19 perforMan￿S in 12 venues with an audience of 1,7041 1936 We finished the year with a tour from 1936 (an absurd drama about history, fame, old age and the shadow of war) by Grufudd Owen. The script is derived from Sgen ti Syniad? (1). 1,216 people came to watch 1936 in 16 nights at 15 different venues. Halibalw This is a project offered by Theatr Bara Caws working with Antur Waunfawr and Galeri, Caemarfon. The project, which provides training and job opportunities for adults with learning disabilities in their community, is specifically tailored by an eXperIen￿d theatre practitioner and facilitator with extensive experien￿ 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 estsblished in 1984. Our aim is to provide Antur users with a unique cultural, social and creative experien￿, in a safe and friendly, supportive and relaxed environment. We will provide rec￿ational 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 practi￿ 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 Servi￿ that is not currently available to them. Page 2 Theatr Bara Caws istered number: 03301990 rt of the Trustees for the Year Ended 31 March 2025 Medical School The partnership is progressing and the co-ordination of actors for the Medical School is going from strength to strength. We have a pool of actors who take part in 'role play, sessions with the prospective doctors. Ysbyty Glan Clwyd and 'Northern, North West and Yorkshire Organ Donation Servi￿, have also expressed an interest in using us as an agent for their students too. We believe that this element is an extremely important one to develop in the coming years. 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 produ￿ short films about the Importan￿ of students, health and wellbeing, and about the Importan￿ 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. lo ment All the above projects led to being able to offer work to around 43 freelance practitioners including actors, writers, technicians, with many working with the company for the first time. Skills Develo ent We offer opportunities for stsff 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 free1an￿rs. Members of the management team attend job relevant training when the opportunities arise. Page 3 Theatr Bara Caws istered number: 03301990 rt of the Trustees for the Year Ended 31 March 2025 Bara Caws entered into a partnership with Galeri, Caernarfon to offer a placement for a Technical Apprentice as part of the Wales Millennium Centre's scheme. The pla￿rnent was for 12 months with the individual spending 9 months at Galeri and 2 months at Bara Caws, with 1 month on the courselholidays. The individual was part of Taighrryrreach and Mwrdwr ar y Maes. The Galeri, Caernarfon secured funding from the Laura Ashley Foundation to hold specific sessions to teach young people to create costumes for the theatre. They collaborated with us to create costumes specifically for Mwrdwr ar y Maes. The project aimed to teach local young people new skills, which will contribute to their general life skills. First Draft Plan 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 scheme we can explore and commission 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 prodU￿d some, with 4 shows from this scheme touring in 2025126. New Home It remains a priority for us to secure a new home for Bara Caws in the Nantlle Valley and lay an even firmer foundation for the Company's future. The process has been long but progressing positively. Although we have recently researched into 3 potential locations, they did not meet the company's requirements. But 1 other location has come to our attention over the past few months. The discussions are confidential but good progress is being made, and we hope to be able to make a statement about these exciting plans soon. Page 4 Theatr Bara Caws Re Istered number: 03301990 Re rt of the Trustees for the Year Ended 31 March 2025 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 re￿iVed 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 intensive support - Acton. Bethesda, Boduan, Bontnewydd, Caernarfon, Dinbych, Ffestiniog, Llanbedrog, Llanegryn, Llanengan, Llanllechid, Llanwnda, Llanystumdwy, Pentraeth, Rhuddlan and Waunfawr. There was a deficit of £57,463 (2024.. surplus of £74,201) for the year and free reserves of £123.183 (2024. £205,613) 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 aC￿pts 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 earmarked for reserves. The purpose of the resenies 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 SoUr￿S 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. The level of the reserves is reviewed annually by the board. Unless agreed differently, the Company's policy is to keep at least three months of operating expenditure as a reserve. Based on the forecast infonnation, the trustees believe that a sum of £143,500 (2024". £134,000) should be sufficient for the 2025-26 period. Page S Theatr Bara Caws Re Istered number: 03301990 ort of the Trustees for the Year Ended 31 March 2025 FUTURE ARTISTIC PLANS 2025 3 Drama We commissioned 4 writers to 'write four comediesllight dramas as a result of the 'Sgen ti Syniad (2) project which were.. Dishgled 'da Del - Cai Llewelyn Evans - Whisky - Carwyn Blayney 99'er - Ceri Ashe Oes rh wun wedi weld Pernod Kin Tegid (Llion Williams) and Hudson (Rhodri Evan) have spent every National Eisteddfod together (except one) since their college days, in the late 70's. A week in the National Eisteddfod is like life: it flies by, and the first Saturday slips into the last in no time. We join the at the Eagles pub on the last, wet Saturday afternoon of the Llanrwst Eisteddfod. Like every other year they have spent the whole week wistfully yearning for old 'legends' of past Eisteddfodau or planning the next big 'sesh'. Tegid tends to look to the past or the future. without embracing the present and with each Eisteddfod blending into a haze. But can Hudson persuade him to relish the here and now, before it's too late? The past and present are close companions, and every Eisteddfod reminds us of the people who shared the experience with us. As long as the Eisteddfod endures, the people who were once with us remain part of our story and still live within us. Llanastl When Betsan decided to step down from being Bara Caws's full-time Artistic Director she asked whether she could re-visit the first play she directed for the company. So, we're thrilled to announce that Llanast! will be touring Wales this November. Not only is this a great ple￿ of theatre in itself, but it also gives us the opportunity to pay tribute to one of Wales, greatest literary and political figures, Gareth Miles, who died in 2023. He was responsible for translating Le Dieu du Carnage from the original French. Llanast! was a huge success last time round so we're really looking for¥vard to working on it again. 2 mothers, 2 fathers, 2 sons, whisky, tulips + a mobile phone - carnage! Page 6 Theatr Bara Caws istered number: 03301990 Re ort of the Trustees for the Year Ended 31 March 2025 What happens when bNO sets of parents meet up to deal with the unruly behaviour of their sons? A calm and rational debate be￿een grown-ups about the need to teach kids how to behave properly? Or a hysterical hour of name-calling, tantrums and tears? In this 'comedy of manners, without the manners,, the civilized veneer soon slips, and carnage ensuesl 2026 In 2026 we will embark on a special programme of work to ￿Lebrate the Company's fiftieth anniversary, and it just so happens that, another icon of Gwynedd, Portmeirion Village, will be celebrating its centenary! So, we were extremely excited when we were given a special invitation to create a unique production to be performed in that magical setting. This will be a promenade performance, one that will take the audien￿ on a dramatic journey that will combine fact and fiction, music and various arts. This will be a celebration of what happens when place, story and creativity come together. This will be an eX￿ptIonal Welsh theatrical experience, one that pays homage to the past, celebrates the present, and looks to the future with imagination and respect. Moving between the village's iconic sites, the audience will have the opportunity to immerse themselves in the experien￿ and marvel as Portmeirion shares its hidden stories. The presentation will not only be entertaining but will also offer an opportunity to learn more about the unique history and vision of iconic architect, Clough Williams-Ellis. We will then move on to hold a Club Show during the summer starting the tour at the Garreg Las Eisteddfod in August and then picking the tour back up in September. We will end the year with a one-man show by the unique Aled Jones Williams which will be touring in November. PROJECTS TO BE DEVELOPED 'SGEN TI SYNIAD? Develop more short plays by new writers no pressure of complete production on national scale (ljlfften we secure a new workpla￿, showcasing new work 'in development, will be core to the Company's vision looking to the future). General ermanent work: Prescribed Arts - with the Medical School at Bangor University, and the North Wales Blind Association Mentor I shadow practitioners from all disciplines. Page 7 Theatr Bara Caws istered number: 03301990 Re rt of the Trustees for the Year Ended 31 March 2025 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 companies. Welcome pupils and students on work experien￿. Offer support, support, advice and feedback to all who ask. Produ￿ an English language summary of each production- this scheme is warmly re￿iVed by both learners and non-welsh in our aUdien￿S. vii. Make scripts available to e.g. teachers I tutors, on demand, especially for the use of exams l eisteddfodau. The com eneral lans- Our goal as a Company is to continue to: Work closely together with local communities by offering help, support and advi￿. 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. Working closely with organisations such as the Language Initiatives, colleges, schools and other organisations. Welcoming a number of pupils and students on work experience. Pushing ahead with the new home project for the sustainability of the Company and the Welsh theatrical sector as a whole. Page 8 Theatr Bara Caws Re istered number: 03301990 Re ort of the Trustees for the Year Ended 31 March 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charitable company is limited by guarantee without having any share capital. The Company is governed by its memorandum & articles of association and is a registered charity. Appointments are made at general meetings when required, in accordan￿ with the articles of association. Theatr Bara Caws has a prO￿sS 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 that 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 (ACW4 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 Caemarfon Gwynedd LL55 2BD Page 9 Theatr Bara Caws istered number: 03301990 ort of the Trustees for the Year Ended 31 March 2025 Trustees Mr S W Blake Mr B Gregory (Chair) Mr A F Jones Ms M E Rowlands Yr Athro G Wiliams Ms M L Williams (VI￿ Chair) Mr H WJones Mr l E Pleming Ms E Roberts Mrs L Brown Mr C Harris MsAPrys (resigned 20.11.24) (appointed 5.6.24) (appointed 4.6.25) (appointed 20.11.24) (appointed 20.11.24) Company Secretary Mr S O Williams Independent Examiner Emyr Rice-Roberts BA FCA Emyr Mortimer Cyf 32 Y Maes Caemarfon Gwynedd LL55 2NN Main members of staff Mari Emlyn Betsan Llwyd Berwyn Morris-Jones Emyr Morris-Jones stephen Owen Williams Carwyn 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 A￿pted Accounting Practi￿). Page 10 Theatr Bara Caws Re istered number: 03301990 Re ort of the Trustees for the Year Ended 31 March 2025 STATEMENT OF TRUSTEES, RESPONSIBILITIES - continued Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming reSoUr￿S and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to select suitable accounting policies and then apply them consistently., observe the methods and principles in the Charities SORP. make judgements and estimates that are reasonable and prudent., prepare the financial statements on the going con￿rn basis unless it is inappropriate to presume that the charitable company will continue in business. 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 with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hen￿ for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the board of trUSt￿S on its behalf by: and signed on Mr S O Williams - Secretary Page 11 Inde endent Examlner's Re ort to the Trustees of Theatr Bara Caws Re istsred 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 2025. 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 examinerfs statement Since your charity's gross income ex￿eded £250,000 your examiner must be a member of a listed body. I can confirm that l am qualified to undertake the examination because I 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 Statement 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)). Page 12 Inde ndent 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 The Institute of Chartered Accountants in England and Wales Emyr Mortimer Cyf 32 Y Maes Caernarfon Gwynedd LL55 2NN Page 13 Theatr Bara Caws Statement of Financlal Actlvities Incor ratin an Income and Ex for the Year Ended 31 March 2025 ndlture Account 31.3.25 Total funds 31.3.24 Total funds Unrestricted fund Notes £ Restricted fund Designated INCOME AND ENDOWMENTS FROM Donations and legacies 311,162 45,413 356,575 447,586 Charitable activities Primary purpose 147,294 147.294 93,815 Investhent income Other income 1.192 450 1,192 450 447 8,808 Total 460,098 45,413 505,511 550,656 EXPENDITURE ON Charitsble activities Primary purpose New home development funding 522,869 605 523,474 448,378 32,142 32,142 20,722 Other 7,358 7,358 7,355 Total 530,227 605 32,142 562,974 476,455 NET INCOME I (EXPENDITURE) Transfers between funds {70,129) (605) 13,271 (57,463) 74,201 16 7,250 Net movement in funds (77,379) {605) 20,521 (57,463) 74,201 RECONCILIATION OF FUNDS Total funds brought fop¥vard 208,005 3,026 86,772 297,803 223,602 TOTAL FUNDS CARRIED FORWARD 130 626 2.421 107,293 240,340 297,803 The notes fonn part of these financial statements Page 14 Theatr Bara Caws Re istered number: 03301990 Balance Sheet 31 March 2025 31.3.25 Total funds 31.3.24 Total funds Unrestricted fund Notes £ Restricted fund Designated FIXED ASSETS Tangible assets 12 7,443 2,421 9,864 5,418 CURRENT ASSETS Debtors Cash at bank 13 123,881 12,330 74,588 32,705 198,469 134,858 171,445 136,211 107,293 243,504 306,303 CREDITORS Amounts falling due within one year 14 (13,028) (13,028) (13,918) NET CURRENT ASSETS 123.183 107,293 230,476 292,385 TOTAL ASSETS LESS CURRENT LIABILITIES 130,626 2,421 107.293 240.340 297,803 NET ASSETS 130,626 2,421 107,293 240,340 297,803 FUNDS Unrestricted funds Restricted funds 16 133,047 107,293 211,031 86,772 TOTAL FUNDS 240,340 297,803 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordan￿ with Section 476 of the Companies Act 2006. The notes form part of these financial statements Page 15 continued... Theatr Bara Caws Re istered number: 03301990 Balance Sheet - continued 31 March 2025 The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that 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 at 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 to the charitable company. These financial statements have been prepared in accordan￿ with the provisions applicable to charitable companies subject to the small companies, regime. The financial statem ts were approved by the Board of Trustees and authorised for issue on ..b).ovEy8r&lq-,.10.. ............... and were signed on its behalf by: Mr B Gregory- T ste Ms M L Willi ms Trustee The notes form part of these financial statements Page 16 Theatr Bara Caws Cash Flow Statement for the Year Ended 31 March 2025 31.3.25 31.3.24 Notes Cash flows from operating activities Cash generated from operations 120,690) 44,950 Net cash (used in)Iprovided by operating activities 120,690) 44,950 Cash flows from investing activities Purchase of tangible fixed assets Interest received {6,912) 1,192 447 Net cash (used in)Iprovided by investing activities 447 Change in cash and cash equivalents in the reportlng period Cash and cash equivalents at the beglnning of the reporting period (126,410) 45,397 171,445 126,048 Cash and cash equivalents at the end of the reporting perlod 45,035 171,445 The notes form part of these financial statements Page17 Thoatr Bara Caws Notes to the Cash Flow Statement for the Year Ended 31 March 2025 RECONCILIATION OF NET (EXPENDITURE)IINCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 31.3.25 31.3.24 Net (expenditure)lincome for the reporting period (as per the Ststement of Financial Activlties) Adjustments for: Depreciation charges Interest re￿iVed Increase in debtors (Decrease)lincrease in creditors (57,463) 74,201 2,466 1,354 (1,192) (447) (63,611) (34,401) 890) 4,243 Net cash (used in)Iprovided by operations 120,690) 44,950 ANALYSIS OF CHANGES IN NET FUNDS At 1.4.24 Cash flow At 31.3.25 Net cash Cash at bank 45,035 171,445 126,410 45,035 Total 171,445 126,410) 45,035 The notes fomi part of these financial statements Page 18 Theatr Bara Caws Notes to the Financial Ststements for the Year Ended 31 March 2025 ACCOUNTING POLICIES Basls 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 accordan￿ with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of Recommended Practi 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 Stsndard 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 experien and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Going concern There are no material Un￿rtaIntieS 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 amount 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 ServI￿S is recognised with the delivery of the contracted servi￿. 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 beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. Page 19 continued... Theatr Bara Caws Notes to the Financial Statements - continued for the Year Ended 31 March 2025 ACCOUNTING POLICIES - continued Expenditure All costs are allocated to expenditure categories reflecting their nature. Tanglble fixed assets Reco nition 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. A decrease in the carrying amount of an asset as a result of revaluation, is recognized in other recognized gains and losses, ex￿pt 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 balan Equipment 20Q/o reducing balan aimient 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 eX￿edS the recoverable amount, the asset is impaired accordingly. Prior impaimients 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. Page 20 continued... Theatr Bara Caws Notes to the Financial Ststements - continued for the Year Ended 31 March 2025 ACCOUNTING POLICIES - continued 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. 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 provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and cu￿ent liabilities are subsequently measU￿d at the cash or other consideration expected to be paid or re￿iVed and not discounted. DONATIONS AND LEGACIES 31.3.25 Total funds 31.3.24 Total funds Unrestricted Restricted funds funds Donations Grants 2,203 308,959 2,203 15,003 432,583 45,413 311162 45,413 356,575 447,586 Page 21 continued... Theatr Bara Caws Notes to the Financial Statements - continued for the Year Ended 31 March 2025 DONATIONS AND LEGACIES - continued Grants re￿ived, included in the above, are as follows: 31.3.25 31.3.24 Arts Council of Wales Professional and community theatrical offering TaIgh￿Y1Teach ACW- Project management and architectural support Isle of Anglesey County Council Cyngor Gwynedd ACW- Cartref Newydd ACW- Theatre Bara Caws, New Home 302,740 287,124 16,000 64,000 59,500 3,800 (2,581) 3,800 5,000 2,159 45,413 354,372 432,583 INVESTMENT INCOME 31.3.25 Total funds 31.3.24 Total funds Unrestricted Restricted funds funds Deposit account interest Other interest 589 603 589 603 447 1,192 447 Page 22 continued... Theatr Bara Caws Notes to the Financial Statements - continued for the Year Ended 31 March 2025 INCOME FROM CHARITABLE ACTIVITIES 31.3.25 31.3.24 Activity Fees & grants from productions Theatre tax relief Primary purpose Primary purpose 71,078 76,216 52,163 41,652 147,294 93,815 CHARITABLE ACTIVITIES COSTS Support costs (see note 6) Direct Costs Totals Primary purpose New home development funding 522,834 640 523,474 32,142 32.142 522,834 32,782 555,616 SUPPORT COSTS Governance costs Finance Totals Other resour￿$ expended Primary purpose New home development funding 7,358 7,358 640 32,142 640 32,142 640 39,500 40.140 Page 23 continued... Theatr Bara Caws Notes to the Financial Statements - continued for the Year Ended 31 March 2025 NET INCOMEI(EXPENDITURE) Net incomel(expenditure) is stated after chargingl(crediting)'. 31.3.25 31.3.24 Examination of accounts Taxation compliance ServI￿S Other non-examination ServI￿S Depreciation - owned assets Hire of plant and machinery Other operating leases Bookkeeping 2,090 660 2,083 2,466 3,894 2,490 2,083 1,900 600 2,205 1,354 3,875 1,297 2.050 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees. expenses There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. STAFF COSTS 31.3.25 31.3.24 Wages and salaries Social security costs Other pension costs 196,443 20,252 5,740 174,443 18.015 5,212 222 435 197,670 The average monthly number of employees during the year was as follows: 31.3.25 31.3.24 Technicians - permanent staff Administration - permanent staff No employees re￿iVed emoluments in excess of £60,000. Page 24 continued... Theatr Bara Caws Notes to the Financial Statements - continued for the Year Ended 31 March 2025 10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted fund fund Total funds Designated INCOME AND ENDOWMENTS FROM Donations and legacies 373,742 73,844 447,586 Charitable activities Primary purpose 93,815 93,815 Investment income Other income 447 447 8,808 8,808 Total 476,365 74,291 550,656 EXPENDITURE ON Charitable activities Primary purpose New home development funding 447,622 756 448,378 20,722 20,722 other 7,355 7,355 Total 454.977 756 20,722 476,455 NET INCOMEI(EXPENDITURE) Transfers between funds 21,388 33,203) (756) 53,569 33,203 74,201 Net movement in funds (11,815) {756) 86,772 74,201 RECONCILIATION OF FUNDS Total funds brought foward 219,820 3,782 223,602 TOTAL FUNDS CARRIED FORWARD 208,005 3,026 86,772 297,803 Page 25 continued... Theatr Bara Caws Notes to the Financial Statements - continued for the Year Ended 31 March 2025 11. PRIOR YEAR ADJUSTMENT There were no prior year adjustments. 12. TANGIBLE FIXED ASSETS Fixtures and fittings Short leasehold Totals COST At 1 April 2024 Additions 16.210 116,779 6,912 132,989 At 31 March 2025 123,691 139 901 DEPRECIATION At 1 April 2024 Charge for year 16,210 111,361 2,466 127,571 2,466 At 31 March 2025 16.210 113,827 130,037 NET BOOK VALUE At 31 March 2025 9,864 9,864 At 31 March 2024 5,418 5,418 13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Trade debtors Other debtors Theatre tax relief tax credit VAT Prepayments 24,642 74,588 41,201 6,727 51.311 88,390 41,565 4,903 198.469 134,858 Page 26 continued... Theatr Bara Caws Notes to the Financial Statements - continued for the Year Ended 31 March 2025 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Trade creditors Social security and other taxes Natwest credit card Accrued expenses 841 6,846 2,591 2,750 2,005 9,098 315 2.500 13,918 15. LEASING AGREEMENTS Minimum lease payments under nOn-Can￿lIable operating leases fall due as follows: 31.3.25 31.3.24 Within one year BebNeen one and five years 20,696 15.883 20,696 36,579 36.579 57,275 A new lease was agreed on 9 June 2022, with the tem lasting until the end of 2026. The above details the 'basic' lease payments expected to fall due under this agreement for the charitable company's propety 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 Transfers movement between in funds funds At 31.3.25 At 1.4.24 Unrestricted funds General fund Capital grant reserve 208,005 3,026 (70,129) (7,250) 130,626 2,421 211,031 (70,734) {7,250) 133.047 Restricted funds New home fund 86,772 13,271 7,250 107,293 TOTAL FUNDS 297,803 57 463) 240,340 Page 27 continued... Theatr Bara Caws Notes to the Flnancial Ststements - continued for the Year Ended 31 March 2025 16. MOVEMENT IN FUNDS - continued Net movement in funds, included in the above are as follows: Incoming Resources Movement resources expended in funds Unrestricted funds General fund Capital grant reserve 460,098 (530,227) (70,129) 605) ￿605> 460,098 (530,832) (70,734) Restricted funds New home fund 45,413 (32,142) 13,271 TOTAL FUNDS 505,511 562,974) 57,463) Com paratives for movement in funds Net Transfers movement between in funds funds At 31.3.24 At 1.4.23 Unrestricted funds General fund Capital grant reserve 219,820 3,782 21,388 756) (33,203) 208,005 3,026 223,602 20,632 (33,203) 211,031 Restricted funds New home fund 53,569 33,203 86,772 TOTAL FUNDS 223,602 74,201 297,803 Page 28 continued. Theatr Bara Caws Notes to the Financial Statements - continued for the Year Ended 31 March 2025 16. MOVEMENT IN FUNDS- continued Comparative net movement in funds, included in the above are as follows: Incoming ReSoUr￿S Movement resources expended in funds Unrestricted funds General fund Capital grant reserve 476,365 (454,977) 756) 21,388 756) 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 Funds Unrestricted funds General fund This being the theatre's unallocated and freely available fund. This is available to support the administration & g0Veman￿ costs, as well as for the 'topping up, of other funds and projects, as and when required. Capitsl grant reserve This has been labelled a 'designated fund, and related to equipment and other grants re￿iVed 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 former key member of the Canolfan Lleu project in Penygroes, the theatre still wants to locate itself in the heart of Dyffryn Nantlle. At the moment, the search for a suitsble location is still going on. To facilitate the costs involved this restricted fund was set up to collect, record and separately detail all of the re￿iptS and costs associated with establishing a new home for the theatre. Page 29 continued. Theatr Bara Caws Notes to the Financial Statements - contlnued for the Year Ended 31 March 2025 16. MOVEMENT IN FUNDS- continued Funds - continued Fund transfers Most of the transfers noted in both ststed 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. 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 £5,740 (2024: £5,512). 18. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2025. Page 30