Clybiau Plant Cymru Kids. Clubs For th• Year •ndod 31" March 2025 •• Clybiau Plant Cymru Kids Clubs A comp•ny Ilmtt•d by Gu•ranl•• and R•gl•t•r•d Char Annual r•port and financlal Stat•m•nts of th• Board of Trusl••• Y•ar •ndlng 31 March 2025 Company Numb•r. 4296436 Charlty Nurnb•r: 1093260 11Page Clybiau Plant Cymru Klds. Clubs For th• Y•ar •ndod 31" March 2025 Vision and Mission statement Strategy 2021-2024 Vision Ml•8lon Objectives and Activities The alms for whlch the Charlty Is establlshed are to: Promote the care and educatlon of chlldren In Out of School Chlldcare Clubs and to promote the provlslon of facllltles for the play. recreatlon and other lelsure tlme occupatlons of such chlldren In the Interest of soclal welfare wlth the oblects of Improvlng thelr condltlons of Ilfe. Advance the educatlon and tralnlng of persons provldlng such care and educatlonal and recreational facilities. Conduct research Into all aspects of the care. educatlon and recreatlon of such chlldren and to publish the useful results of such research. The overlylng prlnclples whlch are employed to achleve our alms that set out how a5 a chadty we further our legal purposes are through the followlng oblertlves. Support an affordable, accesslble, quallty Out of School Chlldcare Club In every communlty whlch wants one. Meet the needs of all chtldren, Includlng those wlth spedal needs, and of all parents/carers InLludlng workhng parents/carers. as far as Is possible. and actively seek their vfiews. Provlde quallty support servlces. InforniatSon and tralnlng for Out of School Chlldcare Clubs. Value the staff and volunteers and deal with them in an open and fair manner. Enable people wlthln the or8anlsatSon to have every opportunSty for self-development and trafinlng and be a best practlce employer. Work In partnershlp wSth other organisatlons to help us achleve our mlsslon statemenL Communlcate the benefits of quallty Out of School Chlldcare to schools, parents (worklng and otherwise), the Government and the public at large. 21Page Clybiau Plant Cymru Kids. Clubs For th• Year •ndod 31" March 2025 Report of the Directors and Trustees The trustees are pleased to present their annual direct(Ys' retth logether wrth the financial statements of the charity f£￿ the year erKling 31 March 2025. which are also prepared to meet the requirements for directors. rep(xt and aLzounts for Companies Acl purposes. The accounts have been prepared ￿ acc￿dance wilh Ihe aC￿￿nI1ng poli￿ set oul in r￿le 1 to the accounts and ccxnply with the charty's Memorandum and Artides ol Associatson. the Companies Act 2006 and "Accounts'ng and Reporting by charit￿: Statement of Recommended Practice applicable to charities preparing their accounts in acc(Kdance with the Financial Reporting StarKlard applicable in the UK and Republic of Ireland (FRS 102)" (effeclNe 1 January 2019). This is the 24th annual report of the ccxnpany. Clyblau Planl Cymru Klds, Clubs, Board ol Trustees are the only Volunteers engaged by the (Kganisation and whilst contributi(m is significant to the running of ts organisatM)n, their input and involvement is not material lo the abilty of the organ￿allOn to urKlertake any particular activty. In delivering and planning 8Ctivities for the year, the Trustees have considered the Charity C(xTrmission's guidance on publlc benellt and the overlying pnnciples above are used to plan Ihe organisations, activitl85. The aim and principles fcxm a strategic plan which is agreed by the Board of Trustees. This Annual Report of the Board of Trustees Klentifies achlevements and beneffts to the publlc against these princJple8, this year we have set out our achievements and success against our strategic objects'ves: At the Board of Trustees meetings. progress against targets is assessed and decisions taken to amend accordingty. This rewt outlines the work carried out in the past year. which fully reflects the purposes Ihat the charily was sel up to further". Out of School Chlldcare In Wal•s. 31Page Clybiau Plant Cymru Kids. Clubs For th• Year •ndod 31" March 2025 Contents Reference and Administrats've Details of the Charity. its Trustees and Advisers.-.-------. Overview of the year.-..---- Governance..-. Sustalnabfillty.-- Training...-.-.-. Welsh Culture._- 10 Projects...-.------------ Apprenticeshlps Success at Clyblau Plant Cymru Kids, Clubs.- Training & Support Programme - Highllghts. Connected Chlldcare Communltles achlevements_ 12 12 12 13 Local Authorities......-....................-- 13 Moondance Foundatlon GrdnL__ 13 Worklns in Parmershlp / collaboration...- Flnance...-...-.---- 14 Is Income....-.---- Is Expenditure.-._- Balance Sheet.......,.........-....................-.-.- Is Is Statement Of Trustees. Responsibillties.- Independent Audltors, Report to the Members of Clyblau Plant Cymru Klds. Clubs_ Statement of Financial Activities.. 17 18 .21 Balance Sheet......................-.......................................................~-................-.............................................~............... 22 Statement of Cash Flows.....,....,....,..........................-......................................,...........-................--...............................,.,....,...- 24 Notes to the Flnanclal Statements.................................-..................................................-................--......................................... 25-47 41Page Clybiau Plant Cymru Kids. Clubs For th• Year •ndod 31" March 2025 Reference and Administrative Details of the Charity, its Trustees and Advisers Trust••s S G(Kher (res￿ne￿ 18 November 2024) E J Davies (resigned 22 Januwy 2025) D A Jones Iresffjned 22 January 2025) S Maitland-Pnce J Owen 8 L Blackmcxe o rir*y A Dav*s (appointed 22 January 2025) S Adams (appointéd 22 January 2025) S J Stephenson-Rix (appointed 22 jarn￿ry 2025) R Williams (appointed 4 March 2025) S Morgan (resi￿ed 24 June 2025) Company reglster•d numb•r 04296436 Chartty r•gl•t•r•d umb•r 1093260 R•gl•t•r•d offic• Bridge ￿(￿se ststion Road Llanishen Cardrfl CF14 5UW Cornpany ••cr•tary L J OToc46 Chl•f •xKutlv• offi¢•r L J OYcKYe Ind•p•nd•ni •udltor• MHA stst(rt¢xy Audll(XS MHA House Charter Court Swansea Enterpnse Par Swansea SA7 9FS Bank•rn NatKxwl Wesiminister PLC 1 Taff Street Pontypr Rhondda Cyn￿* Taf CF37 4UU Sollcltorn Darwin Gray Solbcitor 9 Cal￿ra1 Roal Pontcanna Cardrfr CF119HA SIPage Clyblau Plant Cymru Klds. Clubs For the Year ended 31¥ March 2025 Overview ofthe year We see an increase in number of settings and clubs this financial year by 12 and 11 respertively. This indicates that we have more provider settings however those that were already offering clubs have reduced the number that are available. Whilst the number of English settiiigs has increased the clubs have reduced with reduction across Breakfast {6) and Afterschool (5) clubs. although Holiday clubs have increased (3). Conversety both Welsh and bilingual medium settings and clubs have Increased In all four club types. The Management structure of Clubs has changed, with an increase in both Pri￿telY owned settings +13 and the Voluntary Managed +1 l. Prlvately owned settings now make up 50% {+l%). VMC 37% (+ 1%). School 10% (-l%), Other 3% (-1%), It Is encouraging to see VMC on the increase mostly due to the expansion of Cylchoedd 10 ofter Out of School Childcare. Clubs LaTrguag• Our number of English medium clubs has decreased this year by 8 to 1081 (70%). Whilst the number of clubs who are run through the medium of Welsh has increased by 13 to 282 (18%), and Bilingual by 6 to 177 (12%). Engli•h 84inyil 70Y. 18Y. 12% Reglstratlon of club5 by languag Whilst the increase of number of Welsh language clubs has not extrapolated to the percentage of them being registered 72% (- 1%), there are however overall. more Welsh language and b115ngual clubs that are registered thls year 204 (+2) and 158 (+6) compared to last. Through our Cymell project work is ongoing with clubs working towards re￿StratiOn at the end of the year. Overall re￿stration sees a decrease in the percentage of clubs that are registered to 87% (88%), with 13% unregistered. 28% 89% Whilst we see an Increaslng the number of clubs that we support It Is also Important to note that 77 clubs have been recorded as no longer operating and 45 settings have also been losL Our Impact IA April 2024- 31M March 2025 61Page Clyblau Plant Cymru Klds. Clubs For the Year ended 31¥ March 2025 Governance During the year as an organisation. across all projects we have supported the sector to improve its understanding of good governance, business and management skills. placin8 the child at the center, 73 completed Action Plans have guided members to resources and tools. with quality child centred templates to support their ongoing reflertion and improvement. Through our weekly bulleting we have introduced a spotlight on a policy of the month for settings to review, with children being consulted and sharing with parents. 35 of our members have hmproved their Governance and 11 settings have ac￿"eved Incorporatio￿ either as a Charitable Incorporated Association (CIO) or other. with 9 Settings still engaged working towards. 73 Compl•l•d oction plons 35 11 1,071 Club visils We have undertaken 1.071 club visits. delivered 664 Business Skills sessions and 10 C￿b Hwb sessions with 158 Attendances. we also did a Facebook live achieving 100 interactions. We have commenced recording hilingual webinars and delivered Clwb Hwbs with guest collaborators, led by clubs. needs. and celebrated the sector at our awards celebration 10 664 100 158 Throughout the year, we have built on our organisational profile, collaknrating with new partners as well as continuing with already long-established relationships. To support clubs reporting recruitment challenges. we have attended jobs fairs, supported Social Care Wales with their introdurtion to childcare course and met with Community Focussed School Managers. Working alongside CWLWM partners. P￿c Wales and DARPL partners. our resources including newsletters, Playworker cards as well as delivering l*vel I Playwork courses. encourage new people into the sector. We have built a bank of case studies and blogs on our website enabling us to demonstrdte the impart our work has with clubs and supporting a wealth of ideas and promotion to build on that work with other settings and to deliver the message ofour impact to both funders and Welsh GovernmenL We have undertaken a self-assessment, reflerted on our strategic goals and metrics and developed whole organisation quality development plan. which we are reviewing quarterly acknowledging our achievements ensuring that we are continuousty meeting the needs of the sertor improving our ski115 and achieving our goals, 71Page Clyblau Plant Cyrnru Klds. Clubs For the Year •nded 31¥ March 2025 Sustainability The goal of a sustainable Out of School Childcare sertor is at the heart of our work. We want communities that value registered Childcare and believe that CIW rrystration supports the sustainability of the sector which in turn supports Families to access variou.s government funding such as Tax-Free Childcare. This year our Childcare Business Development Officers have supported 16 clubs to achieve CIW Registration. 3 to register for The Childcare Offer (TCO) and 3 Tax Free Childcare rrFC) additionally throu%h our Cymell project we have awarded 26 grants to 311ow Welsh medium clubs with the costs of preparing an application for registration. Projert funding has recorded Improved sustsinabllity In 22 settings and we have seen 30 settings opened. and 22 Llubs newly otTering more sessions either Alterschool. Breakfasi or in the Holiday. which sees us with a gain of 2.071 Places 114 Settings have been supported to improve their financial systems with development of 38 cashflows and delivery of Business skills: Financial planning (62), Financial systems (14) Durlng the year we have developed etfectlve marketfing resources and promotion aimed at settings to support their knowledge ol the import3nce of marketin& how to market and templates to support action which include child focused and play focused Tnarketing. We developed and piloted a Marketing Needs Analysis (MNA) with 4 settings. and delivered Webinars and Clwb Hwhs to strengthen practice. 22 2.on *4JP 114 A wealth of resources to support knowledge of benefits of play in community have been developed and shared through our website. s(Kial medial and wee￿Y bulletins Durlng the year we recorded S50 interactions with the club portal and almost 210.000 active views of our content. either watching a video or clicking on a post. with over 12.000 engagements. across all social medla platfornis, with a reach of 38,000 individual& To strengthen our ability to support the Sertor. we applled for a total of £1,779.729 of fundin& achieving a 79% success rate with successful applications of £1,401,624. Applications for clubs totalled £69.902 of which £52,500 75% were successful. Applications in to the organisation totalled: £1,709.825 with: £1.349.124 - 79% successful. 75". 79-. We secured funding once again from thc Moondance Foundation. the objective of the funding was to support the quality and susL1inability of Out of School Childcare Clubs through funded membership and childlarv and play sessions for more vulnerable children. It provided lully funded membership for 853 Out of School Childcare Clubs. utilising £46.915 olthe fundin& thls has supported improved quality and sustainability. Through membership. club5 were able to access a myriad ol resources including weekly bulletins containing relewant poliry/lewslative updates. training and policy/procedure template5. Funded membership has also enabled settings acce55 to advice and support from our dedicated and passionate sector experts with 676 bespoke business support sessions of which 98 have included advice and support on funding. Training Thls year the Out of khool Chlldrare Sertor has been afforded a wlde range of trainlng opportunitaes delivered by our Award-winning Training Team. In March 2024 Clybiau Plant Cymru Kids. Clubs was the recipient of the 81P8ge Clyblau Plant Cyrnru Klds. Clubs For the Year •nded 31¥ March 2025 Professional Development Award at the National Playwork Awards; an accolade bestowed on an indlvidual or organisation that has made a difference with the Training they deliver. Through a diverse range of funding Clybiau Plant Cymru Kids. Clubs have been able to offer workshops, and qualifications up to Level 5. Rhondda Cynon Taf purchased a range of Workshops for Playworkers and Childcare workers across their county that included Games Galore, Playing Out with the Elements and Incidental Welsh. Torfaen Play also purchased training with us again this year funding 6 l*vel I Playwork courses for their volunteers. The biggest source of funding for training this year came from our Welsh Government Training and Support Contrart and Sub-contrdct with Cambrian Trainin& these two contracts enabled us to deliver qualifications from Level 2 Award in Playwork Prartice to Level S Ad￿anCed Diploma in Playwork leading to 527 newly qualified Playworkers. an increase of 205 on the previous year. The qua15flcatlons offered by the organisation provlde the wider professional development of Playworkers and includes provision for essential skills numeracy and communicatio Through our partnership working with Play Wales we have also supported experienced Playworkers to achieve a ttvel 3 Award In Deliverlng Dynamic Playwork Tralnlng (ADDAwr). Counting the additional qualifications from essentlal skllls and ADDAIry this yearwe exceed our target for qualifications claimed hittin8 102% of the target with 661 qualifications claimed. Tralning 527 205 Plworkefs 102% In addition to the workshops. and qualifications we delivered we also hosted Play opportunities as part of the first International Day ol Play and thL' National Play Day. ThL'se impactful events that advocate for children's right to play and provides chlldren with opportunities to play across Wales took our final Tralnlng attendances of 6,266. As part of ourcommltment to quality training we continue to monltor the equallty data of our learners. prevlousty this has been revlewed by the percentage of learners that we have supported that are Male. from the Global Majority and those who have ALN. In exploring this data. it originally looked as if the diversity ol the learners was decreasin& with the percentage of Male Learners and IEarners from the Global Majority dropping by 1% and 3% respectively. However. this year we worked with 32 more Males than last year with 49 signing up between Aprll 24 and March 25. Furthermore. we have doubled the number of learners worlu'n% with us who are from the Global Majority. The percentage of learners with Additional L£arning Needs (ALN) {12%) increased this year by 1%, the 65 l£arners who had additional needs and were supported with materials, n￿oUrceS and additlonal tirne. 6,266 49 w*¥Vty•• 12% SIRnificant commitment to training has not been confined to the sector with staff demonstrating their own commitment to trainin& In previousyears we have reported a decline in the number of requests to attend training courses. but this year saw for the first time since 2021 a small increase in requests with 44 from 21 staff. The Training teams. annual recording of Continued Professional Development in line with the Education Workforce Council also demonstrated an increase sn CPD; exceeding the 30 hours required by an average of 2 1 hours which is again an increase in last year. 91P8ge Clyblau Plant Cyrnru Klds. Clubs For the Year •nded 31¥ March 2025 Welsh Culture As part of our objectives under We15h culture our annual survey of stsff saw 8 respond that they were fluent Welsh speakers, with 2 able to hold short conversation and a further I I have basic Welsh. meaning that 63% of staff have some Welsh. Continued work on our Cynnig Cymraeg ensures that the Welsh language is embedded within the organisation. also interestingly: 85% (23) stated that they wished to increase their use of Welsh. with 95% of non fluent Welsh speakers wantin8 to increase their use of Welsh and 62% of fluent Welsh speakers wanting to increase/improve their Welsh including Written Welsh and translatin& Due to the work ofthe Welsh language team there has been an increase in the number ofstaff who wish to know basic Welsh (7%) along with a 6% increase who stated their ultimate goal is to be fluent in the language. We have encouraged settings to increase opportunities for existing staff to improve their Welsh language skills. Our Work Welsh projert enabled us to support our clubs to embed the Welsh language in their work. We saw 174 registrntions and 102 achievements for the Camau Cwrs Chwarae at levels Mynediad. Sylfaen and Canolradd. courses written exclusively for the use wsthin the sector supporting Playworkers with the language they need within the setting. Our Cymell project has grown from strength to strength with 36 settings achieving the Welsh Promise, Bronze (25), Silver (8) and Gold (3}. with another 121 enrolled and working towards. The aim of this promise, with the hands on support of our Childcare Business Development O￿lCerS. is to support settings from the first step (Bronze) through to the final step (Gold}. Throughout the journey. however far they wish to travel. settings will be able to show that they are working iowards and possibly achieving the Artive Offer. On completion of Gold they may wish to apply for Cynnig Cymrae& recefvfing recognition from the Welsh language Commlssioner. The projert also encourages, unreglstered bllingual and Welsh medium settings to reglster wlth 26 Care Inspectorate Wales (CIW) registration grants awarded in the year and of the 47 CIW grants awarded project to date. 26 have achieved registration or expanded their provision to include Out of School Childcare, including 16 Cylchoedd to expand their provision to Include Out of School Childcare for children up to the age of 12. Development opportunities to expand existing Welsh Medium provision saw 3 settings supported wlth a grant to Change Operational language to Welsh, and 4 Sustainability grants to support clubs who have registered. 63% "-=- 85% (23) 174 102 OUR CYMELL PROJECT.. •7 Through the projert 98 Welsh Medium Playwork quallfications have been achieved this year. with 40 learners still in learnin& supporting Welsh and bilingual settings to comply with National Minimum Standards (NMS). thus remaining CIW registered. One of the barriers to achieving CIW registration was removed through the provision of a bursary, which allows settings to pay staff, to attend the Playwork training and gain a qualification,either in theirown time, orto pay stalTto cover Sf sessions were In work tfime. 72 learners supported with bursarle The Childcare Business Development Officers have supported settings with their finanaal plannin& systems and record keepin& ongoing suppK)rt following registration. 10IPage Clyblau Plant Cymru Klds. Clubs For the Year ended 31¥ March 2025 Through our project vh)rk with DARPL we have delivered trainlng for 144 attendees from settfings on the antl- racist series. 28 staff also benefited from the training and there were 73 attendees at the anti racist Clwb Hwbs. Through the development of the Anti- racist toolkit 70 settings furthered their knowledge and practice by completing the checklist and action pLIn. Our proi•ct Work with DARPL. Anti-rncist toolkitr. 144 70 We have supported awareness raising of the need to embed equality orientated practices, through Clwb Hwbs. on various topics: dealing effectively with bullying - in partnership with Bullies Out, one on developing a diverse. anti-racist and inclusive Out of School Chlldcare Club. Pip Dimmock - Chief Executive Officer. Interplay. we also delivered a session on Additional and Complex Needs wlthin Chlldcare. We contlnued to ralse awareness durfing qualificatSons of embeddlng equallty orientated practices so that all children can reach their full potential and produced a Summer YBont - themed around equality including LGBTQ+. We have continued our commitment to protecting the environment through our increased online capability to deliver tralning and give remote business supporL Where required, such as tralning type or to meet the needs of the settin& face to face delivery has happened, this has resulted 20,659 miles travelled thisyear (this has reduced from over 54.000 miles in previous years). Settings are encouraged to find sustainable ways to deliver play opportunfitles Including using low cost/no cost activities using recycled materials. 11 IPage Clyblau Plant Cymru Klds. Clubs For the Year ended 31¥ March 2025 Projects Apprenticeships Success at Clybiau Plant Cymru Kids, Clubs This year has been one of growth and success for our Playwork apprenticeship programme. Working in partnership with Cambrian Training Company. we've supported 96 learners across Wales - a 16% increase on last year. Our learners are achieving more than ever: 81% completed thelr quallficatlons In 2023-24, well above the national average, and we're on track to reach around 90% thls year. We've introduced new steps to make sure apprentices feel supported and committed from the start. and provided extra help for those with additional learning needs. Professional development units have also heen expanded, helping learners build skills In Welsh language. antl-raclsm. wellbefing. and safeguarding. Learners tell us that the support they receive from our trainers makes a real difference - boosting their skills, knowledge. and confidence. Projects 96 16% 81% Together, we're bullding a stronger. better- qualified Playwork workforce for the future. Training & Support Programme- Highlights This year. our Training and Support Programme has helped hundreds of Playworkers across Wales gain new skills and qualifications. • 375 Playworkers quallfled through a range of courses. •Our most popular course. the Level 3 Transltlon to Playwork (ATPW). had strong uptake thanks to flexible online delivery. 375 • The Level 2 Award in Playwork Prartice {L2APP) also grew in popularity, with innovative twilight sessions making training more accessible. • Some qualifications (like the P3 courses) proved harder to recruit for, but we're working with Welsh Government and IAKal Authorities to raise a￿arenesS and remove barriers. 100%- Partnerships with tAKal Authorities in areas like Swansea, Pernbrokeshire and North Wales were vitsl in helping us reach more learners. Learner feedback has been outstsnding- wlth tralners rated 515 and 100% of partlclpants sayln8 they wlll put thelr new skllls Into prartlce. Together. we're strengthenlng the Playwork sector wlth more skllled, confldent professlonals to support chfildren across Wales. 121Page Clyblau Plant Cyrnru Klds. Clubs For the Year •nded 31¥ March 2025 Connected Childcare Communities achievements Thanks to funding from The National Lottery Fund, parnierships within the Out of School Childcare Community have strengthened. leading to high-quality engagement and meaningful impart. TaTEets to improve QUALITY, GOVERNANCE AND susfAINABILITY, benefitting the lives of children and families across Wales. are being exceeded. • 35 settings with improved governance e.g committee/staff succe55fully recruited/indurted improved le8al structure (3) and CIO registrations (8). • 22 settings wlth ImprO￿d 5UStalnabillty -care Inspertorate Wales (CIW). Tax Free Childcare (fFC) registrations (8), Increased attendance. successful funding applications. 73 settings With tailored action plans. 664 business skills sessions 10 Clwb Hwbs wilh 153 people, with participants knowledge scoring increasing from 3.4 to a 4.71 score out of S. 35 22 73 10 153 Lookln8 Ahead Hlgh community engagement has highlighted s1.ctor needs. driving efforts to address rising costs, staff shortages. and sustainability pressures. Plans Include supportlng 750 Playwork qualificatlons to strengthen the workforce and expandlng CIW and Tax-Free Childcare re￿strationS to Improve affordability. Local Authorities Conwy. Swansea and Flintshire continued to fund Childcare Business Development Officer time this year. with Conwy also providin% an Extra Hands Rrant poL empowering children with additional needs to attend club with an additional member ofstaff to support thenL The work within these counties, worked towards the CSA ta￿ets of each. whilst supporting the strntegic goals of the organisatiorL Moondance Foundation Grant Thanks to the generous supportofThe Moondance Foundatlon (£79,690). we strengthened 853 Out ofschool Chlldcare Clubs and provided 1,527play-rlch sesslons (or 120 chfildren. many of whom would not normally access such opportunities. Children mddL¥ new friends, tried new activitiijs, and had fun, while parents reported happier, more active children and valued the chance for respite. The funding not only improved children's wellbeing but also supported the sustainability and inclusivity of dubs across Wales. Clubs reported financial relief, stronger occupancy, ability to retain staff, and long-terni sustainability. Fundlng allowed promotion of Se￿IceS and engagement wlth families who would not usually access provisiorn Overall conclusS0n: The Moondance Foundation's support has had a transforniational impart.. strengthening clubs. providing play-rich 5e55ion5 to vulnerdble children, sUPPOrting families. wellhein& and ensuring Inclusive, sustainable childcare provlsion across Wales. 853 1.527 131Page Clyblau Plant Cyrnru Klds. Clubs For the Year •nded 31¥ March 2025 Working in Partnership I collaboration Through our partnership working and collaboratioTL especialty with our CWLWM partner5 and Welsh Government we have represented the Out of School Childcare Sectors. voice and helped shape policies fo support providers. children and their families. Our contributions influenced le￿Slation and regulation, promoting a supportive and sustainable environment for childcare. Infonned engagement with partners allows us to pass on timely updates and guidance to providers. Working closely with policymakers and stakeholders, leads to more relevant, practical solutions for the sector. We played a key role in helping the childcare sector understand and apply the new NMS across Wales. Through advisory groups and direct communications helped disseminate changes on rdtios. qualifications & more. a150 to gather sector view5 to inforni We15h Government. Our representation on kry advisory groups for both National Minimum Standards (NMS) and Child Minding and Day Care Exceptions (Wales) Order 2010, allowed u5 to input into both reviews, contributing and representin8 the sector on ratios, qualifications, structure and by sharing insights on how the Exceptions Order and N MS work in practice. helping inforni the review and potential change& We actively engaged in the work on the recommendations arising from the Ministerial Review of Play, advocating for play to be embedded across all early years settings. WE have also ensured that playwork principles were considered in the broader ECPLC contexL As part of our strateglc work wlth the sector. thfis year has seen us contlnue to work closely wfith Play Wales and Playwork Education and Training Council (P￿c). One of the major projects for this year has been the commencement of work on the Playwork National Occupational Standards, our t£ad Internal Quality Assurer. Sarah Bird, has been included in the worklng group that has been reviewing and amending the standards to better reflect current prdctice. In lune 2024 we took part in the Welsh Government Consultation relating to potential changes to the Apprenticeship FrameworK in review ol the criteria lor qualifications to be included in a framework it became apparent that the current qualification that is fundable through apprenticeships and on the list of required qualifications would no longer be eligible. In addition to providing our response to the consultation we also led discussion on this at PETC and provided additional information for members of the council to provide their own response. To furtherensure that infornied responses were provided to Welsh GovernTnent we also contarted NCFE directly to make them aware of the possible changes so they too couple tender a res￿nse and liaise with Qualifications Wales to ensure the course is saleguarded. Work continues to be supported on the review of the fvameworks, and the National Trainlng Manager has agreed to sit on the expert reference group of MEDR (The Commission of Tertiary Education and Research) to review the Apprenticeship Framework for Playwork, wlth work commencing early next year. Work also commenced on reviewing National Minimum Standards and the approprlateness of the requlrement for quallflcations for chlldcare as a whole. offering the perspective of the Out of School Childcare Sector. Medr 141Page Clyblau Plant Cyrnru Klds. Clubs For the Year •nded 31¥ March 2025 Finance Income Overall, our tncome increased by approximatety 4% thfis year £l,SS4.302 (£1.488.823) Thls was due to addltlonal funding of £80,000 from the Welsh Government compared to the previous financial year.. where we had received no addltt'onal in year for CWLWM granL Incom• We were successful In recelvlng contlnued funding for projects. these included The National knttery Community Fund (£141.138) and Cymell (£270.000). Additionally. we received some Local Authority funding to support clubs in their county with development 5UPPOrt which increased our Income from l￿Cal Authoritles. opproxirnthdy 4% Also. we received (£204.717) from Welsh Government to deliver Playwork qualifications under The Training and Support Programme. Expenditure Our expenditure Increased by approxlmatety 5% £1,634,246 (£1.552,919) from 2023/24. AlthouEh expenses were up. there were reductions in Tempordry Staff. however. there were increases in Staff training and developmenL Audit fees, Website, and Other professional H R fees. 5% The number of fulltime equivalent staff has increased this year to 29 (27) wlth an average number of staff over the year of 32 (30). Staff wages and salarles were up by 8%. Staff cost as a percentage of total expenditure was 5S%. (2024: 65%)- 29 (27) Balance Sheet Our unrestricted reserves Increased by £12.984. thls is due to the surplus made from closed projects. showing some resillence in core operations. while our restricted reserves have decreased. indicating that speclfi'c purpose funding were duly spenL This leaves us with a Total fund of £342.818 at the end of the fi.nancial year. a reduction of £79,944. Our Total Assets decreased within the year, a combined effect of reduced cash and increased liabilities. as did our net current reflecting reductions In both intangible and tangible assets. due to amortlsation and depreclatiorL Debtors Increased by £51,693 at year end and cash at bank and Sn hand decreased by £77,207 (from £599.768 to £522.561}. Creditors rose by £42.464 (from £259.301 to £301.765). this reflects increased short-term obligations due year end. We awarded 181 grants to the %7lue of £115.894. ranging from £22 to £4.000: £18,364 Extra Hands grants awarded to clubs in Conwy for. 64 clubs recelved Asslsted Places grants totalling £27,829 from The Moondance Foundatlon and £69,700 was awarded to dubs under the Cymell projert for Care Inspectorate Wales registration (CIW). Change of Operntional language to Welsh, Sustainability, and Bursary Grants. Ll?5.894 RISKS As we are dependent on certain income sources, this Is one of our principal risks. We recelve funding from many different sources, and this causes uncertainty as we cannot be certain of continuation funding. To mitigate this 15IPage Clyblau Plant Cymru Klds. Clubs For the Year ended 31¥ March 2025 rlsk we are identifylng the sources of income that are our malor dependencles and seeking additional and alternative fundin& Another of our principal risks is failure to achieve financial targets through budgeting or inadequate provision of funding. To mitigate this risK we regularly monitor variances against the monthly budgets to ensure all cost centres are performing correctly. We are also making the managers of the cost centres aware of their position so they can implement any changes to make sure they are perfonning correctly. The last of our three top risks is how the cash flow could impact operational artivities. To ensure that this does not happen we ensure that adequate infonnation along with monitoring and reporting is passed to the funder in a timely manner. This helps to ensure that our funders are happy with our results and that they continue to fund us. The main fartor that is likely to affert our financial perforniance and our position going forward relates back to fundin%. As our main income source is from Welsh Government- Cwlwm GranL ifthey choose to discontinue this fundlng It would have a major Impact on the runnlng olthe organlsatlon as this fundlng contrlbutes to our core costs. Some IA)cal Authorities fund us and without this fundin& we would not be able to continue the level of support we currently provide in their IAKal Authority Area. We can never be certain of this funding as it depends on the IA)cal Authorities. budget year on year. INVESTMENT POLICY Our free reserves have resulted In an interest income: it was marginalty less compared to last financial year. With our reducing reserves, we will be unlikely to be able to make investments which attract higher rates of interesL The current account balance Is returned to a mlnlmum balance dally. with the monles befjng transferred to a liquidity manager accounL which gains an overnight investment return. Investment with one banking institution, whilst not best practice. enables us to keep banking costs down. which otherwise would offset any interest that might be gained. RESERVES POLICY It is the policy of the charity to aim to achieve unrestricted funds. which are not committed for designated purposes or Invested in tangfible fixed assets ("the free reserves") of at least two months of the resources expended in the main budgeL The current T￿￿teeS are workn.ng ￿WardS three months reserves. as soon as is possible. Reserves are held as the Charity is reliant on grant funding which in the maln Is restricted. Our unrestricted reserves allow the Trustee5 to keep money aside to protert against drop5 in income or allow it to take advantage of new opportunities. Our totsl amount of unrestricted funds total £272.164. The Trustees have chosen to designate £61,577 of those funds for known or potential expenditure in 2025-26. The designated funds are IT Improvement £10,000 Maternity and sickness Reserve Fund £10,000. Fixed Assets £33.122 and TNLF Match Funding Contribution £8,455. This leaves £210.587 as the organisation's free resetves. Approved by order of the members of the board of Trustees and signed on thelr behalf by. crrustee} Date: 2211012025 161Page Clyblau Plant Cymru Klds. Clubs For the Year ended 31¥ March 2025 Statement Of Trustees, Responsibilities The Trustees (who are also the directors olthe charity for the purposes of company law) are responsible for preparin% the Trustees. Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Klngdom Generally Accepted Accounting Practice). Company law requlres the Trustees to prepare finandal statements foreach flnandal year. Under company law. the Trustees musi noi approve the financial SL)iements unless they are satisfied (hai they give a thie and lair view olthe SLiie of affalrs of the charity and of its incoming resources and appliration of resources. including its income and expenditure. for that period. In preparing these finandal statements. the Trustees are required to: select suitable accountlng polldes and then apply them conststentlr. observe the methods and prlnclples o( the Charlties SORP (FRS 102); make lud8ments and accountlng estSMates that are reasonable and prndenL' state whether applicable UK Accounting Standards (FRS 102) have been followed. subject to any material departures dlsclosed and explalned In the financlal sLitements: prepare the financial ststements on the goin8 concern basis unless it is inappropriate to presume that the charity wiii conllnue in busines5. The Trustees are responsible for keeping adequate accounting nyords that are sufficient to show and explain the charity's transactlons and dlsclose with reasonable accuracy at any tlme the financlal posltlon o(the chartty and enable ihem to ensure thai the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the as5et5 of the charity and hence for taklng reasonable steps for the preventlon and detertlon of fraud and other irregularitie& In so far as the trustees are aware: there is no relevant audit inforniation of which the charitable company's auditors are unawarw. and the trustees have taken all steps that they ought lo have taken lo make themselves aware of any relevant audit infomiatlon and to establish that the auditors are aware of that inforniatlo Approved by order of the members of the board of Trustees and signed on its behalf by: (Trustee) Date: 2211012025 171Page Clyblau Plant Cymru Klds. Clubs For the Year ended 31¥ March 2025 Independent Auditors, Report to the Members of Clybiau Plant Cymru Kids, Clubs Oplnlon We have audlted the financial statements of Clybiau Plant Cymru Kids, aubs {the 'charitable company.) for the year ended 31 March 2025 which comprlse the Statrment of FlnaDclal Actlvlile& the Balance SheeL the Statement of Cash Flows and ihe related notes. including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Stsndards, including Financial Reporting Stsndard 102 'The Financlal Reporting Stsndard applicable in the UK and Republfic of Ireland. (UwLed Klngdom Generally Accepted Accounting Prartice). In our oplnlon the financlal thtement*. give a true and fair view of the state of the charitable company's affairs as at 31 March 202S and of its incoming resources and application of resources. including its income and expenditure for the year then ended.. have been properly prepared In accordance with Unlted Klngdom Generally Accepted Accountlng Practlce: and have been prepared in accordance with the requiremenis ol the Chariues Art 2011. Basfis for oplnlon We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsiblllties under those standards are further descrlbed In the Auditors. responsibllities for the audit ol the flnancial statemL4nts section ofour reporL We are independent of the charitablecompany in accordance with the ethical requirements that are relevant to our audit of the financial 5taternents in the United Kingdom. Including the Flnancial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responslbilitles In accordance wlth these requlrements. We believe that the audlt evldence we have obtalned ts sufficfient and appropriate to provlde a basls for our opinlon. Conclusions relating to going concern In auditing the financial statements. we have concluded that the Trustees. use of the going concern basis of accounting in the preparation of the financial statements Is appropriate. Based on the work we have ￿rformed. we have not Identlfled any materlal uncertalnties relatlng to events or condltlons tha[ individuallyorcollertively. may castsignificantdoubton thecharitablecompany'sabilityto cont5nueas agoingconcern for a period of at least twelve month5 from when the finanrial Statements are auth0ri5ed for i55ue. Our responslbllltles and the responslbllltles of the Trustees wlth respert to golng concern are descrlbed In the relevant sections of this reporL 181Page Clyblau Plant Cymru Klds. Clubs For the Year ended 31¥ March 2025 Other Inforniatlon The other information comprises the inforniation included in the Annual Report other than the financial statements and our Auditors. Report thereon. The Trustees are responsible for the other inforniation contained within the Annual Report. Our opinl()n on the financlal statements does not cover the other in(orniation and. except to the extent otherwiseexplicitly %tated In our re￿rt we do not express any forni of assurance concluslon there0￿ Our re5ponslbility is to read the other inlornianon and. in doin8so, considerwhetherthe other infonnation is materially inconsistentwith the financial sratements or our knowledge obtalned In the course of the audlL or otherwlse appears to be materlally mlsstated. If we Identlfy such material inconsistencies or apparent material misstatements. we are required to determine whether this givc's rise to material misstatement in the financial slatements themselves. If. based on the work we have perfornied. we conclude that there Is a materlal mlsstatement of thls other Infornutloty we are requlred to report that fact We have nothinE to report in thls regar Matter5 on whlth we are requlred to report by exceptlon We have nothing to report in respert of the following matters where the Charities (Accounts and Reports) Regulations 2008 requlres us lo report to you If, in our opinlon- the inforniation given in the Tru5tees' Report is inconsistent in any materlal respert with the finandal 5taternents: or sufficieni accounting records have not been kept; or the financial statements are not in agreement with the accounting records and returns: or we have not received all the informan'on and explanations we rtquire for ouraudiL Responslbllltles of trustees As explalned more fully in theTrustees' Respx)nslbllStlesStatement.theTrustees (who arealsothedlrectors ofthe charitable company for the purposes of company law) are responsible for the preparation of the fjnancial statements and for betng 5atisficd that they give a true and fair view. and for such internal control as the Trustces dcterniinc is necessary to enable the preparation of financlal statements that are free from maierlal M￿$￿temen( whether due to fraud or em)r. In preparlng the financial statements, the Trustees are responslble forassesslng the charitable company's abi1Sty to contlnue as aKolnKconcern.disclosin&as applicable. matters related togoin8concern and usinKtheKoingconcern basis ofaccountlng unle55 the Trustee5 either intend to liquidate the rharitable company or to (ea￿ operation5. or have no realistic alternative but to do so. 191Page Clyblau Plant Cymru Klds. Clubs For the Year ended 31¥ March 2025 Audltors. responslbllltles for the audlt of the financlal statements We have been appointed as auditor under sectton IH of the Charities Acr 2011 and report in accordance with the Act and relevant regulaiion% made or having effect thereunder. Our objertives are to obtain reasonable assurance alx>ut whether the financial statements as a whole are free frorn material mlsstatement. whether due to fraud or error, and to Issue an Audltors. Report that Includes our oplnlon. Reasonable assurance is a high level of assurance. but is not a guarantee that an audit conducled in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered materlal If. Indlvldually or In the a88regaie. they could reasonably be experted to Influence the economlc declslons of users taken on the basis of these financSal statement& Irregularlties. Including frdud are Instances of non•compliance with laws and regulation& We design procedures In Ilne wlth our responsibilities, ouilined above. to detect material misstatements in respect olirre8ularities, including fraud. The exteni to which our procedures are capable of detectinR IrreRularitles. Includln& fraud is detailed below.. Enquiry of management and those charged with governance around artual and potentul litigatio Reviewing Minutes of meeting5 of those charged with governance: Assesslng the extent of compllance wlth the laws and regulatlons consldered to have a dlrect matsrlal effect on the financial statements or the operations of the entity through enquiry and inspertion. Reviewing financial statement disclosures and testin8 yo supporring documentation to assess compliance wlth api)licable laws and regulations. Performing audit work over the rlsk of management bias and overrlde of controls. Including testing of potential bias A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Coundl'5 webslte at: www.frc.orK.uk/audltorsresw)nslbilitles. Thls descrlption fonns part of our Audltors. Report. Use of our report Th1$ report 15 made 501ely to the charitable company's trustce% as a body. in accordance with Part 4 of the Charlties (Accounts and Reports) Re8ulations 2008. Our audit work has been undertaken so that we might stste to the charitable company's trustees those matters we are requlred to state to them In an Audltors, Report and for no other purpose. To the fullest extent permitted by law. we do not accept or assume responsibility to anyone other than the charitable company and its members. as a iN)dy. for our audit work for thls reporL or for the opinlons we have fornied. MHA Statutory Auditors Swansea. United Klngdom Date: 0511112025 MHA are ellglble to act as audltors In tern￿ of sertfion 12 12 of the Companles Act 200& 20IPage CLYBIAU PLANT CYMRU KIDS. CLUBS (A Company Umlt•d by Guarant••) STATEMENT OF FINANCIAL ACTMTIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025 Restricted Unrestricted funds funds 2025 2025 Total funds 2025 Total lunds 2024 Nole Incom• from: Donats'ons and lega(xs Charitable activities Other trading activitss Inveslments 4.510 4.510 1.536,315 6,941 6,536 1.821 1.473,544 6.716 6, 742 1.536,315 6.941 Total incom• 1,536,315 17,987 1.554,302 1,488,823 Expendllure on: Charitable ath'vit 1.613.462 20.784 1.634246 1.552.919 Total •Xp•nd1￿r• 1.613.462 20,784 1.634246 1,552.919 N•t exp•ndltur• Transfers bet￿n funds (77.14n (15,781) (2.797) 15,781 (79,944) (64.096) 17 N•t mov•m•nt In funds 192,928) 12.984 (79.944) (64,096) R•conclllatlon of funds: Total furKls br(wht forward Net M0ven￿nI in funds 163.582 192,9281 259,180 12,984 422.762 (79,9441 486.858 (64.096) Total funds carrled forward 70,654 272,164 342,818 422, 762 The Statement of Fr￿n(jaI Aclivrtles r￿udeS al gains aThJ losses recogntsed in Ihe ￿ar. The noles ￿ pages 2510 45 I￿rn part of these finarK41 statements. Page 21 CLYBIAU PLANT CYMRU KIDS. CLUBS (A Company Lhmit•d by Guarant••) REGISTERED NUM8ER: 04296436 BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Not• Fix•d a*￿t• Intsngible assets Tangth assets 13 14 12,056 21,066 17.528 27,560 33.122 45,088 Current assets Debtors Cash at bank arKI in harKI 15 3T,207 599. 768 S22,￿1 611.461 636, 975 Curr•nt liabiliti•• Credit(xs: am(xJnts fallwrfJ due wthin one 16 1301,765) (259,301) Net currnnt a8s•ts 309,696 377,674 Total aH•ts l•ss currnnt Ilablllths 342,818 422. 762 Totsl n•t ass•ts 342.818 422. 762 Charlty fund• Restricled furKIs Unrestriciod funds 17 17 70,654 272,164 163.582 259. 180 Total h•nds 342,818 422. 762 Page 22 CLYBIAU PLANT CYMRU KIDS. CLUBS (A Company Lhmit•d by Guarant••) REGISTERED NUM8ER: 04296436 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 entity was entsued to exemptKm frc*m ￿drt under sedion 477 of Cc#i)panies Act 2006. The members have required the enty lo obtsin an audit for the in question in accordance section 476 of Ihe Companies Act 2(￿. However, an atwjit is required in accordan￿ with Secti¢￿ 144 of Ihe Chwilies Act 2011. The Trustees ackntr*ledge th&'r resp￿SIbili1￿ for 1￿M[￿.￿j with the requirements of the Acl wilh respect lo accounting records and yeparatTh ol financial statements. The finanaal statements have been prep*ed in xc(*darKe wrth Ihe wovisicTh applicable lo ents'bes subject to the small companies regime. fmanaal statements aP￿￿d and authcffised for issue by tr* Trustees ￿ s19r￿d on their behalf by. Date: Tr￿ notes ￿ pages 25 to 45 f￿) part of these fina￿al statements. Page 23 CLYBIAU PLANT CYMRU KIDS. CLUBS (A Company Umlt•d by Guarant••) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Cash flows frorn operatlng actlvltles Net cash used in ope(allThJ acliviti88 (63.9581 308, 194 Cash Ilows frorn Investlng actlvltl•• Dividends. inter8sts and rents frcwn investments Purchas8 of tsngible fixed ass8ts 6.536 (19,786) 6, 742 (6.991) Net cash used In Investlng actlvltles (132501 (249) Cash flows from financlng actlvitl•• Repa>ffnents ol t*)rr￿1Th3 {24,930) Net cash provided byl(us•d In) llnanclng actlvltl•s {24,930) Change In cash and cash equlvalents In the year Cash and cash eqUNalents al the beginnry of the (772081 599,769 283.015 316,754 C••h and ca•h •qulval•nts al th• •nd ol th• y•ar 522,561 599. 769 rbOte3 on pages 25 10 45 f￿rn part of these ￿a￿l81 statements Page 24 CLYBIAU PLANT CYMRU KIDS. CLUBS (A Company Umlt•d by Guarant••) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 G•neral Infomiallon Cwiau Planl C￿nIU Kids. Ckjbs is a wivate (xjmpany limiied by guarantee incAXP(￿ted in EThJland and Wales. The registered office is Bridge House, StatNJn Road. Llanishen. Cardrff. CF14 SUW. Accountlng pollcl 2.1 Basis of preparation of financial statements The financial statements have been prepared in a(xordan(x wilh the Charities SORP (FRS 102) - AcC￿nting and ReportsrKJ by Chanbes.. Ststement of Recomn*nded Practice applicable to charrties preparing thw'r acC￿nts in 8cc(xdance the Fina￿181 Rep(xts'ThJ SL9￿18rd appliG8ble in the UK and Republic of Ireland {FRS 102) (effectsve 1 January 20191. the Financial Reportiry Slandard applKable in UK and Republic of Ireland {FRS 102) and CCxnpan￿S Acl 2006. Cl>biau Plant C￿nfU Kmts. Clubs meets the definitK)n of a wblic benefit enw under FRS 102. Assets and liabilities are initialty re(x)gntsed 81 INsl(xKal cost lx tran8x1K￿ value unless otherwise ststed in relev￿1 accountsng p￿￿Y. The financial state￿￿nts are prepared in sterling. whith is the fundi￿al ￿rrencY of the chanty. Monetary amourts in Ihese finarKial ststements a￿ [￿rKled to the nearesl £. 2.2 Going concern The charity repcKted a net oufflow of £113.897 for ￿ year. The company relies heavily on funding from the Welsh Govemment for its incorne. Should Ihis source ol income cease. it would have slgnificant implications for the scale of operats'ons of the (x)mpany. The directors have prepared the financial staternenls on ts gory concem basts assuming that grants from the Welsh Govemrnent will continue to be forthcorning in the fU￿re. The chanty is n￿lloring results on a frequent basis. The trustees are of the VEW that this basis the thanty ￿ a goi￿ c%￿rn WKI Ihere are no matenal unTrrtaintEs about the chanty's atm'lty lo contsnue as a C￿cern. Page 25 CLYBIAU PLANT CYMRU KIDS. CLUBS (A Company Umlt•d by Guarant••) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcl•8 (contlnu•d) 2.3 Incom• All is r8cognis8d the d￿rity has entrtlement lo the incoTh, li is probabl• that the income will be recetved and the amount of incThrn receivable can be measured reliably. Membershlp and training Income Is recognised In ts perKxl to which it relates and any amounts recelved in advarlce are deferred In the balance sheet. Training income is consKlered to have the hallmarks of r8slrict8d incx>m8 du8 to the underlying contraclual obligalions. Any surpluses or deficits arising fr(xn train&￿ are transferred from restrKted funds to unrestrlcted funds. Cash I￿￿all[￿S are rocognisod I￿ roCOiPt. Other d￿aIKfft are rwnised (rte ts charity has been notrfled of thè donation. unless perf0m￿nCe (Thdltions require deferral of the amunt. In the case of perf0m￿nCe related grants. Snc(Yne must be rec(yJntsed lo the extent that the charity has provKled the specIf￿d goods or se￿ICeS as entitlement to the grant only c￿cUrS when the perf(xmance related C4XKlitKTh are met. C*1 grants are (¥edrted to ts ststement of financial activities as arKI reoivable a)d depredakn tharged Is offset agalnst the grant In¢(kne, In TrainiNJ and apprènticeship incornè is r8cognised in thè p8ri(xl to whith thè se￿1(￿ is Kxovidéd based ￿ the C(xnp1eti￿ of ts course by ts loarw. Int8rost funds is irK￿￿1ed [￿1vable amo(Mrt can be measured reliabty by the charlty. this is n(Yrnalty upon notificatk)n of the interest paKI ¢x payable by the bank. Tumover is measured al the fair valuo of th8 consideraiK)n recep￿1 (K recelvable and represents arnounts receivable fcy gcx)ds and services sxovided in nornkql course ol business. nel of dis(x)unts, VAT and otlw sales related taxes. Incorne tax reeoverdble In relatKm to investment inm is reo)gnlsed at the time Investrnent income is receivable. 2.4 Exp•ndltur• Expendits￿e is recxwised onc• there is a legal ￿ C￿Struc11ve obligation io make a pa￿lent to a Ihird party. il Is Fyobable that settlernent will be require(l and the amounl of the oblwJation can be EXperKI1￿ I￿ tharitable xtivilles 11Ka￿jeS al costs relabrvj to the furtherance of the d￿rIty'S objectives as slated in trustees repcKt and their associated suppcKi costs. Govemance costs comprise all costs inv(knrvJ public aCc(￿n￿￿.1ty of the charrty arNJ its cOmpl￿nce with regulation and good pradlce. Irrecoverable VAT is d￿rged agansi tr* calegcKy of reswrces expended for wh&ch tt was incurred. All costs are alk¢ated between the expenditure categyies of the Statement of Financial Activities on basis desoned to reflect the use of the resource. Costs relaling to a particular activity are alk￿led dlrectly and support costs are apportN)ned on an appropriate basis e.g. staff ts'me spent on each activty. Page 26 CLYBIAU PLANT CYMRU KIDS. CLUBS (A Company Umlt•d by Guarant••) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcl•8 (contlnu•d) 2.4 Ex￿ndItuT• Icontlnu•d) Grants payabla are pa￿ts made lo third parties in furtheranca of tha charitabl8 obj'ects of tha company. The grants are a(x(￿nted for where erther ts Trustees have agreed to pay the grant without condition and the reCi￿nI has a rnasonable expectation that will receive a grant. or any ition attached lo ts grant is WtsKle ￿ C￿trol crf ts o)mpany. 2.5 Taxation The charlty Is Cortskye￿ to pass the tests set (xrt in Paragraph 1 Schedule 6 of the Finance Aci 2010 and therefore it rneets the definiti(￿ of a tharitsble company f¢x UK c(KPMyation tsx purFM)ses. AccordiThJty. the charity Is potsntjaly exempt from L￿alK)n In resp8d of Income or capital gains received within categones covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Acl 1992. 10 the extenl that s￿h IrKxMn8 or gains aro applied exdusively to charitable purpK)ses. 2.6 InL•nglble ass•ls arKI arnortl&ilk*n Intangible assets are Inltlalty recognlsed at cost. After re(xyJnitkm. under the cost model. Intangiblo assets are measured at Ixjst less any accumulated arnortI￿liOft and any accurnulated Impaimient AmortisatK)n is wovid8d M intang1t￿O assets at rates calculated to write off the cost of each asset on a straight4ine basis over its expected useful Ilfe. CRM Sy31em 2.7 Tanglble fixed a•sets and depr￿latIOn TarwJible fixed assets are inillalty recO￿lSed ai cosl. After rewniticml. under the cost model, ianglble fixed assets are measured at cosl less accurnulated depreciat￿ and any accumulated impaimient losses. Ail costs iruirred to Tr￿.ng a larvJible fixed a&sel inlo Its intended ￿￿litK￿ should be included in the rneasurement of cosL Depreoation is charged so as lo allocate the cost ol langible fixed assets less Ihelr residual value over tsir estimated useful lives. using ts s1￿ht41ne Th￿thod. DepreciatN)n is FYOVKled C￿ ts fOll￿1r￿j basis: Flxtures and fittings Computer equipment 25% 25°/• 2.8 Cash at bank and In hand Cash arKI cash equIva￿ts IrKI￿ cash in hwKI. *osits at call wlth banks. other short.terni liquid investments ￿lginal maturities of three months or less, and bank overdrafts. Bank overdrafts are strThm ￿￿thIn t￿oW1r￿ In cajrrenl liabilities. Page 27 CLYBIAU PLANT CYMRU KIDS. CLUBS (A Company Umlt•d by Guarant••) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcl•8 (contlnu•d) 2.9 Llabllltl•s and provlslo Liabilili8s are reco￿￿•d ￿t￿n Ihern is an Obl￿alKXj at the Balanc• Sh8et date as a resutt of a past evenL rt is wobable that a transfer of ec(KKxnic benefil will be required in settlement. and the amount of the s8tO8menl can ￿ 8stirna18d rnliatAy. Llabllltbes are rectynlsad at lh8 arn￿nI that ch*lty antlcipat8s rt will pay to settlè the debl or the arnount rt has received as advaK8d paym8nts the gK)ods or services it must Provlsions are measured at the best estimate of the aff￿nts re￿rired to settle the obligatlon. Where the effect of the time value of rnoney ts material. the provision is based on the presenl value of those arnounts. discounled at the pre-tax dISc￿nI rate that reflects the rlsks Spedf￿ to the Ilabilty. Th8 unwin(lirvJ of Ihe dis(x)unt is re(xyJntSod in th8 Statement of Fin￿￿1 Adiviti'8S 85 a finan(x cost 2.10 Flnanclal Instruments The charty has èlected to apply the provisions of Section 11 'Basic Financial Instruments. and sect￿ 12 '(Xlw FwwrKial Instruments Issues. of FRS 102 to all of ts finan(ial inslrument5. Finarb(ial inslruments arn r8cognised in the cknntys balarHx sheet when thè charity b8uxnes party to the (￿tractU￿ provisions of ins1run￿t. FinarKial assets arml liabilili8s aro (fvL wilh the net arTh￿nts presented in the financial ststements. when there is a legally enforc*able nght io set off the recognised anw)unts and there Is an Intention 10 settle M a net basis or to realise the asset arKI settle the liabilty sirnullaneousty. 2.11 Baslc Ilnan¢lal assets Baslc finandal assels, whith irdLNJe debtors and cash and bank balances. are initialty measured at transaction price indudirKJ transaction costs and are subsequenty carried al amortised cost using the effective interesl rnethcxj unless the arrangement c￿strtuteS a financing transacljon. where the transaction is measured at the present value of the future receipts dtscounted at a market rate of interesL Financial assets cjassified as recthvable within (Th ￿ ar8 arnortised. 2.12 Derecognltlon of flnanclal assets Finan(aal assets are derecognised only *then the contractual rwJhts to the cash flows from the asset expire or are settled, (x %then the (tharity transfers the financial asset and substsntialty all the risks and rewards of ownership to another enbty, or rf some s￿nIficant risks and rewards of ownership are rela1r￿d but control of the asset has Iransferred to ar￿ther paty that is able to sell the asset in its entirety to ￿ unrelated third party. Page 28 CLYBIAU PLANT CYMRU KIDS. CLUBS (A Company Umlt•d by Guarant••) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcl•8 (contlnu•d) 2.13 Flnanclal 15abllttl•$ Basic financial li&)ilib8s, i￿Ing cr￿lit0￿ ald bank k)ans arn initi'ally recognis8d at tr*isaction pnce unless the arrangen￿t constitutes a financing transaclion. where Ihe debl inslrument Is measured at thè present value of tt)e future pa￿nents discounted at a market ralè of InteresL Fw)arKial 1lablrt￿ classfvd as payable wthin (th >fjar are not a￿K)rtIS•d. D8bt instruments are subs8quenVy carTi8d at anKXtis8d COSL using the 8ff8Ctive interest rate moth(xl. Trade credTtors are obllgallons to pay gcAJts or services that have been acqulred In the ordlnary course of operatths from suppliers. Arnwnts payable are dasFAfied as Cu￿ent liabilities rf payment is due wrthin one ￿ar or b8ss. If not. are presentéd as nOn4￿rrent Ilabilit￿s. Trade creditors are recognised initially at transacticx) prK• sthaw8nty m8asured at (x)st USM￿ the effethve interest 2.14 D•rg¢ognltlon of fin*n¢5al Ilabllitl Financial liabilili8s arn dwe(x)gniwJ th th8 charitys contr&tual obligalm￿S expire or ar8 dlscharge(l or cancelled. 2.15 Op•ratlng le•s•s Rentals paid urmjer operalwvJ b8ases *• tharged 10 Ststement of Finarmial Activrties Stra￿￿41￿ basis over the lease temi. 2.16 P•n$lons The charity has arraw a defi[￿d fx)ntril￿tion scheme for mernbers of staff. The assets of scheme are hekl sepafatety from those of ts charrty. beiry invested wrth insurarKe (x)mpanies. Pension costs charged in the Statement of Financjal Activities represent the contribution payable by the chanty in the year afKI are all¢xated to unrestn'cted arKI restricted funds accordingly. 2.17 Employ•• B•n•fft• The costs of sh(xt.terrn ernployee benefits are recognised as a liabilty and an expense. unless Ihose cosls are required to be recognised as part of the cosl of stock or fixed assets. The cost of any unused ￿titlement is r8c(yil8ed vi the period in whic*b th8 8rnpIoypo's ser¥lces are received. Termination benefits are recognised immediatety as ￿ expense when the charity is demonstrabty ccxnmitted to lerminate the ernplo￿nent of ￿ emplw or to FKDvide lenn1r￿tKXb benefits. Page 29 CLYBIAU PLANT CYMRU KIDS. CLUBS (A Company Umlt•d by Guarant••) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcl•8 (contlnu•d) 2.18 Fund accountlng G•n8fal funds unr8stri(X8d funds ￿lch *e availatA8 for use at the discretion of the Trustees in furtherance of the ge￿ra1 otyeclives of the charity and whlch have not been deS￿nated for other Designat8d funds o)mpris8 unrestrlcted funds thal have beèn set aside by thè Trusle8s lor particular purposes. Th8 airn and usa of 8ach desi9nat8d fund is set out in th8 notes to the financial ststeffthts. Restricted fu￿$ we funds whKh are to be used in ac(x*tsrKe with specific restrK1i￿ imposed by donors or have beèn raisad by the chartty for parti(￿￿ purposes. The Ix)sts of ralslng and administering such funds are charged against the sp8cific fund. Th8 aim arnl use of each restricted fwKI ￿ set in the notes lo the fmarn)al Staten￿ts. Crltlcal accountlng estlmat•s and areas of ludgmthl In the appllcatk)n of tharws aCC￿ntIN￿ policies. the trU￿OeS are requlred to make JUdgen￿ts. esllmaies arKI assurnptions about the Cafryiru arn￿nt of assets and liabilities ttMt ar8 not mdity apparent from other swrces. Tho estimates aThJ associated asSumpti￿S are based on historical experien(* a￿1 otF f&tors that are io be rekvant. Actual res￿ may differ fr￿1 Ihese esb'mates. Tho e￿imate$ *KI under1fv￿ assurnpkn￿ are revkn¥ed (x) an (Kwng basls. Revisions to a(xx)unting estimates are recognised in the pefK)d in which the estimate is revised where the revision affects only that period, (￿ in the pefKKI of ts revisi￿ WKI future perKMts ￿re ￿ revision affects both current and futwe perKKJs. Incoffle from dOr￿tIonS and legacles un￿triCted funds 2025 Total fvnds 2025 Total fvnds 2024 t)Ona￿On3 4,510 4.510 1.821 Incom• from charhabl• •ctlvltl•• Rgstrictsd funds 2025 Total fvnds 2025 Total fvrKIs 2024 Grants and apprenlicesh'ps 1.536,315 1.536,315 1.473,544 Page 30 CLYBIAU PLANT CYMRU KIDS. CLUBS (A Company Umlt•d by Guarant••) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Incom• from charllabl• xtlvftl•s {contlnu•d) 2025 2024 Welsh Govemment CWLWM Grant Welsh Govemment CWLWM Cymell Welsh Govemmenl CWLWM Welsh Language Officer Welsh Govemment Training and supp(xt Programrne ATPW Welsh Govemment Training ar￿ Supp￿ Programme L2APPTr3 Welsh Government Progress for Success Welsh Government Progress for Success E & W Wales extens ACT Carnbnan Training Apprenticesh Cardrff City C￿n(al Conwy DARPL Flw)tshire County CJJKil Inlerplay Integraled Play & Leisure Merth￿r Tydfil c￿nty Bcwh MoorM*ance Foundation Newp)rt Cty Council Play Wales Rhondda Tafl Swarsea crty and county of Swnasea TNFL . Peiyle WKI Places Torfaen Wrexham Cwnty c￿ 519,108 270,1)00 30.000 123,571 81,147 439. 108 270.000 33.743 42.544 7.364 2CQ.222 9.660 70,761 5,775 7,250 167,710 69,672 3.129 7250 79.690 121.617 2.440 11.685 39.937 157,208 9,247 6.863 850 1,815 41,235 141,138 1.536,315 1.473,544 Page 31 CLYBIAU PLANT CYMRU KIDS. CLUBS (A Company Umlt•d by Guarant••) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Incom• from olh•r lrnding xlfvltles Unr•stricted lunds 2025 Total funds 2025 Tot rKIs 2024 Ren( Newsletter. other Inccrfr 6.941 6.941 6.716 Inv•stm•nt Incoffl• Vnr•strict•d funds 2025 Totsl lunds 2025 Total fvnds 2024 Bank inte￿1 receNed 6,$36 6, 742 Analys1• of •xpendlturn on charltabl• actlvlt60s Summary by fund type Restrfct•d Unrn8trlct•d funds funds 2025 202S Total 2025 Total 2024 TrainirvJ Grants made lo dubs Devekjwnent and SUPFrf)rt 652.339 218,661 720,271 22,191 2,042 5,398 13.344 654.381 224,059 733.615 22,191 577,337 395,361 564,667 15,554 1.613,462 20.784 1.634246 1.552,919 Page 32 CLYBIAU PLANT CYMRU KIDS. CLUBS (A Company Umlt•d by Guarant••) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Analy818 of •xp•ndltur• by actlvlties tlvttl•s Grant undertaken lundlng ol directty xllvities 2025 2025 Support costs 2025 Total funds 2025 Total lurhys 2024 Trninirva Grants made to dubs Devebw)ent and SUPF 393,512 260,869 108.166 267,232 22,191 654,381 224,059 733,615 22.191 577,337 395.361 564,667 15,554 115.893 859.895 115.893 658.458 1.634,246 1.552.919 Analysls of support costs Grants made to D•velopmenl Auditors. clubs and support r•muneration 2025 2025 2025 Total funds 2025 Tolal fvnds 2024 Tralning 2025 Stsff cosls DepreciatKJn NatK)nal regi(H)al office running (x)sls 117.247 13,018 48.615 5.398 120.107 13.335 285,969 31.751 450, 783 23,015 130,604 54.153 133,7 318.547 273,954 22,191 22.191 15.554 260,869 108,166 267.232 22,191 658.458 763,306 Twne has been used a8 the basis ts allcKatirvJ support costs lo drfferenl aclivili85. 10. Audllors. r•mun•fallon 2025 2024 Fèes payat4è to thè c*ariVs aLKfjtor for Iho audit of tho charilys annual accounts 22,191 15.055 Page 33 CLYBIAU PLANT CYMRU KIDS. CLUBS (A Company Umlt•d by Guarant••) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 11. Staff costs 2025 2024 Wages and salarles ial security Costs Contribulion to defined contributson pffts#)n schemes M￿1(￿1 wtsuran 981,317 81,195 $6,985 7,092 879. 980 74.565 52.587 6,889 1.126,589 1.014,021 The average number of per3(Th enwknyed by the ¢*arity duriNJ the ￿ was as fOlkn￿8. 2025 No. 2024 No. ManwJers Devek)pment officero Training offKers Administraiors 10 32 30 The average head¢￿nI exmsed as ￿￿tIm￿ equivalents was: 2025 No. 2024 No. Managers Development officers Training offKer5 Adminffjtrators 29 27 No emptye received remuneralion amounting to mLYe than £60.(XX) in eilt*r >far. There were rK¥ arTM)unts outstandir¥J in ts ￿rrent (Y year. The total benefits pawj to key M￿a9￿MIt s￿l5(￿ne1 duriNJ the year were £95,473 (2024: £103.256). Page 34 CLYBIAU PLANT CYMRU KIDS. CLUBS (A Company Umlt•d by Guarant••) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 12. Trnstees. r•mun•ratlon and •xp•ns•s DuriNJ tha ￿r, rx) Trustees r8c•iv*l rThr*rntion ￿ other benefits (2024 . £NIL). During the ￿ar ended 31 March 2025. no Trust80 axpensès have been incxmd (2024 . £NILJ. 13. Intangibl• assets Computer $oftwar• Cost At 1 Aprll 2024 27,360 At 31 Marth 2025 27.360 Amortlsatlon At 1 April 2024 Charge for the jear 9,832 5.472 At 31 Marth 2025 15,304 Nel book valu• At 31 March 2025 12,056 At 31 Ma￿h 2024 17,528 14. Tanglbl• Ilx•d asmts Flxtum and Comput•r ffttings •qulpment Total Cost or valuatlon At 1 April 2024 AdthtX￿s 26.959 103,685 19.786 130,644 19.786 At 31 March 2025 26,959 123,471 150,430 Page 35 CLYBIAU PLANT CYMRU KIDS. CLUBS (A Company Umlt•d by Guarant••) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 14. Tanglble fixed ass•ts {contlnu•d) Fixturns and ffttlngs Comput•r •qulpment Total Depreclatlon At 1 April 2024 Charge for the sear 18.939 6,740 84.146 19.539 103.085 26,279 At 31 March 2025 25.679 103,685 129,364 N•1 book valu• At 31 March 2025 1,280 19.786 21,066 At 31 March 2024 8.020 19.539 27,559 15. D•btorn 2025 2024 Du• wlthln on• y•ar Tradè debtors 48,580 2,580 2.247 32,380 Other deblo(s 40,320 88,900 37,207 16. Creditors: Amounts falllng due wlthln one year 2025 2024 Trade credil(xs Otr£r taxatK>n and social secunty penSK￿ fund payalJe Other creditor5 Accruals Deferred inc 75.883 33,238 11.074 34,407 35,358 111,805 62.619 34,461 11.263 5, 738 58,280 86.940 301,765 259.301 Page 36 CLYBIAU PLANT CYMRU KIDS. CLUBS (A Company Umlt•d by Guarant••) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 16. Creditors: Amounts falllng du• vAthln on• y•ar (conllnu•d) 2025 2024 2025 2024 Dehrred In¢om• Balan￿ ￿￿jh1 foNafd I￿orne reoeved Income released 19,756 86.940 (19, 756) 111,805 (86,940) Balance carrled forward 111.805 86.940 Page 37 CLYBIAU PLANT CYMRU KIDS. CLUBS (A Company Umlt•d by Guarant••) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 17. S&ilfrment of funds Stalem•nt of funds - currnnt y•ar Balanc• at 31 March 2025 Balance at 1 Aprll 2024 Transfers Inlout Inc¢xM Exp•ndltur• Unr•strlcl•d funds D•slgnat•d funds Matemity and Si(*ness Reserde Fund 10.000 22,428 10.000 10,000 33,122 IT Improvement FurKI Fixed and intangible assets TNLF Match Funth'rKJ Contribution (12,4281 ¢11.9661 8.455 8.455 85,971 ¢24,394) 61,577 The Matemty and Sickness Reserve FurMI represents money set aside to cx)ver any costs of maternity or sickness cover which rarwJe over *KI above the for 202&26. The IT Improvement Fund represents Mon1￿ set asKle for fuiure IT w48Cts. The Fixed arml intangible assets fund rewesents to th8 net book val￿? of the c*ariW8 unrestricted fixad arKI Intan￿ble assets. The National Lottery Fund Malth Funding ContribulK￿ represents the office iyjsts relats'ng to the wqect. G•n•ral lunds General FurKts 173,209 17,987 (20,784) 40,175 210,587 ToLI1 Unrnstrlct•d funds 259.180 17,987 (20.784) 15,781 272.164 Page 38 CLYBIAU PLANT CYMRU KIDS. CLUBS (A Company Umlt•d by Guarant••) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 17. S&ilfrment of funds {cont5nu•d) Balance at 31 March 2025 Balanc• at 1 Aprll 2024 Transfers i￿0 Incom• Exp•ndlturn R•striet•d fund• Welsh Govemment CWLWM Grant Welsh Govemment CWLWM Cymell Grant Welsh Govemmant CWLWM Welsh Language off￿r Welsh Government Training and support Programme ATPW Welsh Govemment Trainlng and SUPFMxi Pro9rafflf LWP ACT Carnbrian Training Apwenticeships Cardiff City 519,108 (519.108) 84.411 270,000 (299.319) $5.092 (30,000) 110,558) 123.571 (126,452 {13.439) (3.764) (46) 81,147 (85.700) 18.317) 38.907 447 167.710 (172,831) (202 (69,672) (7,479 (7.250) (1,308) (79.690) (1.412) (5.112) 130) (5.0361 (2451 28,750 69,672 3,129 7.250 DARPL Fkntshire County C￿n￿l merth￿ TrainirvJ Mo(XKlance FL￿ndalK)n Play Wal88 RhorKlda Cw Tafl Sheffield Inslslute ol Educatm Swartsea cty aKI county Swansea TNFL . P8cW8 and Plac08 Torfaen 4.350 10,248 (8,940) 79,690 850 1.815 1.639 (339) 13.7091 (S3) 738 41235 141,138 (41,752} (162.554) (3.591) 517 5,749 13.7711 23.497 7.830 163.582 1.536,315 11.613.462) 115.7811 70,654 Total ol lunds 422,762 1,554,302 (1,634.246) 342.818 Page 39 CLYBIAU PLANT CYMRU KIDS. CLUBS (A Company Umlt•d by Guarant••) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 17. S&ilfrment of funds {cont5nu•d) During the year. several sxopcts succ8ssfiAly complèted. In a￿Me￿ with the respective funders, any unspent furmls were transferred to unrestncted reserves and are n¢M available for general charitable purpos￿. At end of the finandal y. sèv8rn1 funds were In defidt. These defidts relate to ongolng projects. and the chanty anticipates thal the remaining fundiThJ wil be sufficient to eliminate any deficits as the projects progress. Appr•ntic•shlp• A work based leam#w rKola(l trai￿ p*kn"pants In CACHE level 2.3 & S In Playwork. fundiNJ 18 received r8trosp8th•ly, rytive r8Stn(X8d funds Iwht foThrard d8picts thl's. A8slsted Places and Extra Hands Grnnts Extra Hands grants prowde full or part furKling w(xkor5 for childron wilh sp￿￿al needs. Assistèd PlacAs ￿antS provide for famllies unabl8 to afft)rd thlldcare feés. Cl>tsau Plant C>rynru KKIS. Clubs manages the applicatK)n.assessment. payThenL and monitoring processes for the award. The organisatlon's kxal Childrare Business De¥ek)￿ent Officers SUPFMYt clubs by advertising the grants. helping with applicat￿5. (x)nducting monitoring and FXOVKlirvJ whatevèr othèr assistance ts required. Assisted Places and Extra Hands grants are imp(xtsnt to children. parents and dubs. Everyone recognises the entitlement of special needs thildren to Supp￿ as well as the p)ositive ￿Cial and ernotk)nal benefts of indusK)n for th￿dren with special needs and their p8ers. Grants are also r)ecessary clubs as most childcare dubs operate 'M a slwstring and *Y)uld not otheThvise be able to afford an additK)nal Worker to supp(xt on8 thild. The grants are critical to parents vhmj need res￿8, need to work. want to work (K attefKI training. Wehh Gov•rnrn•nt TraifiirvJ arvj Support Prograrnme offeriNJ access kn fvnded trainiThJ. kn Level 3 Award kn TransitK)n to Pla￿k, L2APP arKI P3. Trnlnlng FundirvJ to FKovide Plawker training courses. for Pla￿v(￿kerS wothiThJ or livirwJ within ts Local Authonty area to irnprove the skills of new and existing chiklcare workers in Out of SctrKy)I Childcare Clubs. S(xne courses are run as w(xkshops in dubs with children part￿￿ati￿ in the trainir¥J workslw alcrysKle the Plawrkers. DARPL Fundiw for Ihe DARPLICkn Partnershlp agreemenl to ￿￿eVe￿C041eI1¥er lo￿ webinar S8￿S for CEYP Slaff. a practical anti-racjst loolkit, live mini c(ffifefence and an1&￿ac4St bkyJs. TNFL - People and Places NatM)nal Lottery Community Fund Project 'C(￿neCti￿J arKI supp¢￿tIr￿j Out of Sc*M)ol Childcare Clubs arKI Communrties. project. Emplw'rvJ Childcare Business Devek)pment Officers across Wales to work to sw)port our Out of Sc*th Childcare C(Yrwnunty. The Moondance Foundallon The Moondance FoundatM)n allmd us both the sus1alr￿ll1ty WKI develownenl of Out of SctrKd Chlldcare c￿b$ thrrwh grdnt furKlir¥J for Assisted Places. W•hh Gov•rnm•nt . CWLWM Granl Working together ￿￿th the five leading thikjcare cYwisatK*ts In Wales, to deliver a blllngual Inlegraled service that will ensure ￿K￿e-S￿Stern the besl possible cthrnes ctrmkjren arKI families across Wale8. Page 40 CLYBIAU PLANT CYMRU KIDS. CLUBS (A Company Umlt•d by Guarant••) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 17. S&ilfrment of funds {cont5nu•d) Welsh Gov•rnm•nt CWLWM CYM•ll grant Through fundlng received from Wèlsh Govemm8nL we have emplo￿ Welsh Lanwage Childcarn Business Develownent Officer5 to deliver our project entstled Cymell. The project WOVKles Plawrker tralnlng a￿1 a grant fund to SUPE￿ Welsh Language settuy to becom6 registsred. Other G•n•ral Fund* Grants for one off fundiNJ for Spo￿ w48cXs. Stalement of funds - prior year B8lanc8 81 31 March 2024 Balarte l Apnl 2023 Trnn￿ers Unmtrid•d lunds Deslgnated funds Matomty and Sickness Reserde Fund IT Improvement FurKI Memtjership SoNt8s Fixed and intarKJible assets TNLF Match Fu￿11[￿a 10.ix (4.819) 4.819 (32,478) (46.(￿) 6,991 10.000 22.428 46.ix 61.112 (23.015) 45.088 7.045 (732) 2.142 8.455 179.063 (28.566) (64.526) 85.971 General funds Genffial Funds 118,938 15,279 (39. 724) 78,716 173,209 Total Unr•strlct•d lund8 298,(X)I 15,279 (68,290) 14, 190 259. 180 Page 41 CLYBIAU PLANT CYMRU KIDS. CLUBS (A Company Umlt•d by Guarant••) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 17. S&ilfrment of funds {cont5nu•d) Restrlcted funds Welsh Government CWLWM Granl Welsh Govemmenl CWLWM Cymell Grant Welsh Govemment CWLWM Welsh Language Officer Welsh Govemment Training and suptM)rt Programme ATPW Welsh Govemment Training and supw Programme L2APP 10.658 7,364 (17.496) (572) (46) (10.558) (10.558) (3. 764) (3, 764) 25.037 200,222 (181.926) (4.426) 38.907 9,660 5.775 (9.213) (1.425) 447 ACT Cambrian Traini Apprenticeshps Cardiff City C(xJrKiI Conwy DARPL Flmtshire County C￿K￿l MerthyT Training Moor¥Jance F￿ndalK)n Moondance FOundat￿n Newwrt Cty Counal Welsh Govemment Progress For SIKcess East & West Wales extensic Welsh Govemment Prwe38 Success Welsh Govemmenl CWLWM Grant Restn(Xed Welsh Governrnent CWLWM Welsh Language 4.350 10.208 (4.020) (801) (4.679) (467) (139.957) (2.894) (293.903) (29.884) (121.617) 10.248 1,639 2,440 11,685 5.514 1.139 108,314 29.826 157.208 9.247 270.0 732 (130) 23.497 7.362 84.411 121,617 1,323 42,544 (33. 146) (10, 721) (4,91n 33, 743 (30, 762) 1,936 439. 108 (439. 108) (30.000) (129.009) Oiher grants 1.205 128.871 (1.067) 188.857 1,473.544 (1.484,629) (14, 190) 163,582 Total of lunds 486.858 1.488,823 (1,552.919) 422, 762 Page 42 CLYBIAU PLANT CYMRU KIDS. CLUBS (A Company Umlt•d by Guarant••) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 18. Summary of funds Summary ol fund• - currnnt year Balanc• at 31 March 2025 Balance at 1 Aprll 2024 Transfers Inlout Inc¢xM Exp•ndltur• Designated funds Genefal luThls Restricted funds 8S.971 173,209 163.582 124.394) 40,175 115.7811 61,S77 210,587 70.654 17,987 (20,784) 1.536.315 (1.613.462) 422.762 1.554,302 (1.634,246} 342.818 Summary of funds - fv year Balance at 31 March 2024 Balance al l Apn"12023 Translers i￿oul Income Expendilure Designated fijnds General funds Restricled lurKIs 179.063 118,938 188.857 (28.566) 15,279 (39. 724) 1.473,544 (1.484.629) 164,526) 78,716 114. 190) 85.971 173.209 163.582 486.858 1.488,823 11.552.919) 422. 762 19. Analy•lA of n•t asuls b•tvM•n fund• Analys1• of n•t as••l• b•tvM•n funds - curr•nt y•ar R•strlcted Unrnstrlcted funds funds 2025 2025 Total fund• 2025 Tangible fixed assets Inlangi* fixed assets Currenl assets credit￿ due within ¢Th >•ar 21,1%6 21,066 12.056 12,056 $40,807 611,461 {301,765) (301.765) 70,654 Total 70,654 272,164 342,818 Page 43 CLYBIAU PLANT CYMRU KIDS. CLUBS (A Company Umlt•d by Guarant••) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 19. Analysls of n•1 ass•ls b•tW￿n funds (contlnu•d) Anaty•is of n•t ass•ls b•tvM•n funds - prior y•ar Restsicted Unrnstricted funds funds 2024 2024 Total lurhys 2024 TangTri )le fixed assets Intsngible fixed assets Current assets 27.560 27.560 17,528 17.528 473,393 636,975 (259.301) (259.301) 163.582 CreditcKs due withln year Total 163.582 259, 180 422. 762 20. R•conclllatlon of n•t mov•m•nt in funds to n•t cash flow from OP•fatlng actlvltl•• 2025 2024 Net experKliture for the ￿ar (as per Slatemeth of Financial Aclivities) (79,9441 (64.096) AdJustm•nts lor. Depreoation charges Divmlends. inte￿ts rents investments Decfeasel{increase) in deblors I￿￿aSe in ¢xedrt 31.751 (6,536) 151,693) 23.015 (6. T42) 246.581 109.436 N•t cash provldod byl(u8•d In) owratlng actlvftl•s 163,9581 308. 194 21. Analys1• ol &•sh and cash •qulval•nts 2025 2024 Cash In hand 522,561 599. 769 Total cash and cash equlvalents 522,561 599. 769 Page 44 CLYBIAU PLANT CYMRU KIDS. CLUBS (A Company Umlt•d by Guarant••) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 22. Analy818 of changes In n•t d•bl At 1 Aprll 2024 Cash flows At 31 March 2025 Cash at bank and in hand Debt due wthin 1 599,768 (11.263) (7720n 189 522.561 {11,074} 588,505 (77,0181 511,487 23. Penslon commftm•nts The charity operales a defired contribution pension scherne. The assets of the scherne are held separately from ihose ol the charity in independentty administered lunds. The pension cosl charge represent5 conlributions paid by the tharity lo Ihe lund and amounted to £56,985 (2024.. £52.587). ContrilKrtions (xrtstsndirffJ al the year*nd am(wled to £11.074 (2024: £11.263). 24. Operatlng lease cornmttments Al 31 March 2025 the charity had commilments lo make future mirmmum lease payments urKler non• cancellable operatsng leases as follcws.. 2025 2024 Not later than 1 ￿ar Later and later than 5 36,720 73,440 36. 720 110,462 110,160 147.182 25. Related party transacllons During the year, the dubs of which trustees S SlephenscTrRix. B BlacknKKe. S Pnce, A Davies. J Owen, S Gocher are involved in running. received grants from Cllbiau Pl￿( Cymw tolalling £7.076 (2024.. £Nil). There were no outstanding balances at the year•nd (2024. £Nil). Page 45