COMPANY REGISTRATION NUMBER: 04576565 CHARttY REGISTRATION NUMBER: 109860 Menter Caerdydd Company Limited by Guarantee Unaudited Financial Statements 5 Aprll 2025 CARSTON EfL Chartered accountants 1 st Floor, Tudor House 16 Cathedral Road Cardiff CF119LJ
Menter Caerdydd Company Llmfted by Guarantee Financial Statgmonts Year ended 5 Aprll 2025 Page Trustees, annual report (incorporating the directorfs report) Independent examinerfs report to the tnjstees ststement of financial acliNrylies (induding inwme and expenditure account) Statement of financial positton Statement of cash fiows 10 Notes to the finandal statements 11
Menter Caerdydd Company Llmited by Guarantee Truslo08' Annual Report {Incorporatlng the Dlrectorfs Report) Year ended 5 Aprfl 2025 The trusteès. vh¥J are also the dIr8th for the KKYF<JSeS of company law. we51 their report and unaudil&J finarrial slalemonts of the charity for the year ended 5 April 2025. R•f•r•n¢• •dminl$tratl¥t dètsll• Rgglst•r•d Gh•rlty nam• Charfty rnolstratlon numb•r 1098 Company r•gl•tr•tlon numb•r 04S78565 Prfn¢lpal offl¢• •nd r•ghl•rnd Yr Hen Ufrgen office The Hoyes ca1 CF10 18H Th• tru¥t••• SVMPoc4 l Jones C James E L Jontss G M Georg8 S Willlams l G Roberts M Philllp8 L Ellis R H Williams H O Jonès J E Adams S B Jones (Appolnted 26 Novémber 20241 (Appointed 26 November 20241 IAppointed 26 November 20241 {Resign&J 26 N4Mmber 2024) {Rened 28 knember 2024) Chl•f ex•¢utlv• H Ree$ Ind•p•nd•n¢ •xamln•f Carslon EfL 1st Floor. TLKy H(x 16 Cathe¢tral Road carff CF11 9LJ
Menter Caerdydd Company Limited by Guarants• Trustees. Annual Report {Incorporatlng the Directorfs Report) {Go•Jthw Year ended 5 Aprll 2025 Th& trugtses, who are 8190 dlrector8 of the ctherNy fLY the wrpo88s crf the Companbes Act 2006. esent Ihebr report with thè fin8ncial stst6ments of the charrty for Ihe year ended 31 March 2025. The trustees have adopted the prDvi0nS of Ag))unting and Rgporting by Charities: Stalemant of Recommended PractKe applicable to charilies weparing thoir accounts in accordance with tho Financial Rep)rting Stsndord aWic8bkn in ts UK wxl Replth1 of kelornl IFRS 102) leffedve 1 January 20191. AMBITION The Wetsh rvJUoge part of Itfe in Cardlll. OBJECnVES AND ACTIVITIES ObJedlv•8 and alms The object of the charity Is to boost community e(hxa16on and general infomatlon by promoung thg Welsh18nguage. MISSION STATEMENT To promo1• and 9xpw th• wclal of th• W•l•h lanqu•g• In Cardlff. Tho work of Mgnler Caertydd is to supprytkng WKI dell4vlng the Welsh Govgmm¢rfs 510n of om mllllon Welsh sp•ak8r8 by 2050 and card Co¢1r3 $tr8tagy of créatlrKJ 8 lully t411ThJual dty. r work support8 Ihfr Well-belw ol Future Ggnernllons (Wal&s} Act 2015 in creofjng a Wales that wg all w8nl lo live In, nvV and in Ihe futyre. Central to OLY 8mbil)n Is lo see C8rdlff a8 8 pI8c9 of brant cultur6 in which the W818h langu890 thrives together t11h a sodety that prcthotes 8ThJ protects our CUlre. herttsge 8nd language. Eath ong of us. as pgrtners. fuThJws. stskeholders, VnteerS r4vJ clknns. has Jn hnport4nt ¢(xknbUb'C lo make in achieviry this. STFi4TEGIC AIMS . Promoting opportuniliè5 to thè Wdsh - IncreasirrfJ cOnfider and iMwon9 attitud85 towards thè W¢l¥h18nguage - Str8ngthell1n1nc1ea31ng the u30 of We15h vAthln famllles - Supporting émpknYMt ond trainlng opportunities lor youry p8(pl8 8nd S1 through th8 madlum ofwelsh - organing T8fvry1 to celebrate the Wel8h laTrJuage and tUr6 - Ensuring Ih8t Menler Caerdydd has an effeclive digital plalfom) for the Wel8h18rKJuage - P8rtnership working with varicMJs bcllies and cganisations ACn Argos Menler Caerdydd will work Sn the we8S to support Cwff Counrifs L¢1 Stral4ies oTrJ Ihe National Slrategles of the Welsh Government.. -THE FAMILY - CHILDREN - YOUNG PEOPLE - ADULTS - TAFWYL - THE COMMUNITY
Menter Caerdydd Company Llmlted by Guarantse Trustees. Annual Report {Incorporatlng the Direclorfs Report) (conknrto) Yoar •nded 5 April 2025 Key PerforMar? IndilOr5 Menler Ca8rtydd's Board has agroad a of Key Perfomance Ind1015 lo halp Scrullnise FYO9ress and measure inyact agalnst ot4'8cbves. Publk b•n•fit The trusi8e5 have had duo regard lo Ihe Chaiity Commissim guvJwKe pubmc ténefil. The entlre work of Monler Caerdydd is de&gne(I for the benefit of the put4ic. The principal ot4ect Is lo t$t commuNty education and gerra4 infom81ion by ProIng Ihe Welsh language. This is done by deliverin9 activities and events aCTOSS Cardiff Nthich ore open to the pu1¢. The 8dvilios and events PrOde opp)rtLN)ty peoplg of all ages to swalise and enjoy themsefves In a frlendly and Incluslve 8nvlfonment. The service whjely wbllcls•J and new peo8 encouragod to take p8rt. re18 an Increa8in9 demand for th• wwsw)n from put41c kn all parts of ts ¢ounty. Some of the acb'vities aro fm and when ther8 is 8 nwj to cwe th8 costs are kept a$ low as posslble to er#ra90 pgrtycipglK)n arKI arsagement. Voluntoers Thanks go to tho aftny of vc4unl8ers serrfo on Morter Ca8rttydd's Boani and ¢c%nmittaa8 aThl whc+ Yrk on our numerous projects. We have over 80 volunteeis work thth u8 on 8 Ixoad range of servlces throughout the year arKI woNid6 an In¥u0b1e CtrIbut to th8 delivory of aGUvilles ovided by Menter Caerdydd xross the city. ACHIEVEMENTS AND PERFORMANCE Charltsbl? 4¢tlvhl Monl8r Ca8rdydd prodeS 8 wide range of thffjugh the medlum of Welsh in Cardlff and the surroundirvJ orea. An outlln8 of the can be en thè Menler Caerdydd's knbslle vMv.menlerca•rdythJ.wmnJ L851 year was anolher successfvl yegr for M•nter Caerdydd 88 conts'nuad lo dloP our 8ervlc8 8cr03S the cty. An outlne ol the can b6 on Menter Caer(lydd's websbte and soclal medi8 attom8. We succeoded in r1vIng funding fmm a numbw of d8partrnents wllhln C8rdrfl Council Includlng Play Seryices. Ihe Leisure Department. Caerdydd D'91th09. Education Deparlment Youth se¢88. We also received fuTrJing to%Yards our serv89 trom the Welsh Govemmenl and the Arts CourKil of Wale& Manlar C•d is a of 10 staff {4 full-llme, 6 port-time) and 146 casual stsff. Thls ye8r was another SUCC88 year for Tafv in portnwthip wilh main fundws C4rdiff Council, the Arts Councll of Wales and the Welsh Govemment os 11 as more than 60 partners and sponSOTS. Taw was held for the second year running in Bute Park and drew an attendance of 36.000. Whi15t being trfoadcast Ive ovw Iv•V ovgnSng3. The weekty out-of-schcd and work acties are essential in (der to en5we that the community h8ve opportunit$ lo use their Wdsh on a 3wAal level oufyde the dassroomhvcrt as w*ll 8s a chance to develop new thlls. m•81 new people erloy new experie
Menter Caerdydd Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directo3 Report) Year ended S Aprfl 2025 FINANCIAL REVIEW The chlty's rosulls are rep8 in the Ststement of Fin¢1?1 Adiwitie5 C pagg 8. A sum total of £985,484 was recogni8ed as income {2024- £905,018) and a lolal of £958.823 wa6 Included as expenditure {2024- £872.8111. This gave a nel sluS of £26.661 (2024 £32.2071. T Surplus on unreStrted funds in the year was £26,661. The totd fvnds carfnd f(W¥d are £225.775 (202& £199,113). after adjU1ng for fvnd8 liod up in fLx•d assets, free resep4es were £222.734. Prlnclpal fundlng sourc•s Menter Caerdydd is grateful to th6 Welsh Govemment. Cardrff CourKll and other sponsors for tt)elr continue(l financiol SUFP)rt to Menler Caexdydd's Xtivibes. Dètsils can be $86n In the notes to the R•s•r¥•s pollGy The trustèès havo conglder&J needs ot the charlty for finandd reserves In accordance th¢ idellnes givtin by the Charity Commisslon and hava adopted the folknvlrvJ pDlid8s - The need for a reserve fimds al To have to earmark for sped81 woiects in to develop th8m or ro•lls• them In a short ptrf¢)d of Um•. bl To ensure that mow IB availablé fc adminlstralion and support costs 11th enable the thgrity to olate e¥peci811y during trK perio(r •t Ihe tw'nning of 8 new finan¢S81 year. cl To provldg a suffldent re8erv8 lo Its wluntsry fur¥arsing sdwno lo opor8te. The current polty ofthè trusltt816 the finandal fe8eNe 8Uld be apwoxlmalety 14% - 18•h of oxpendituw. This equates to £81.OiXI lo £105,1))O. Tha tru8leos cu)slder thg currgnt level of reserves to be sufficient to meet the chanty's needs.
Menter Caerdydd Company Llmlted by Guaranto0 Trustees. Annual R•port (Incorporating the DlrectoVs Report) (cVnth Year ended 5 April 2025 Plfjns for futur• p•flod• Menter C8ertydd is commit11 to ensurlng that our work continues to Tefiect ts needs ol th8 diverse Welsh communilies in Ihe catal ¢tty. We have been realisti¢ in rncognisirvJ that we face 8 ch8llenging economlc perlod but by rkIng in partnership ith uganisations throughout the cty, and with partners Irom the third s8ctor. the Publ sector and the private sth we are confida)l that we continue to fijlfil the objectives in our rthv Cwrate Han {2022-2718nd that our services h8V8 8 PDSitNe impact on the Welsh Lqnguege in Cwllrfl. Promotin9 OPPOrtuNbes to u% the Welsh18nguoge knue85in9 confidence arkl IMprorj attitudes towards fv W•lBh language strengtheninlrtreBSlry tho use of Wd5h wthin familles Supwdng empbymenl and tr8lnwy opp11188 for young pgopl• adults through tho medium of Welsh Organising Tow to ¢etebr8te the Welsh laryuage arxl cultu Ensuring that Menter Coerdydd has effective dlgtral plaifm for the Welsh18ngu Partnership worklng wlth vau¥ b¢Jdie5 and organis8llcffis By concentrating on Ih&s8 m8ln pdoritres Mwrtgr Cdydd VAI Flay 8 key fole In thg of promoting the Welsh nguage In the dty and will d881 wbth main Strats9 wiorities of Ihe Welsh Govemment of r•KhirvJ a million Welsh 6pfraOTS by 20, and ceiff Cbundl's Bilingual Carthff Strat. Ever V** had to change ow F¥0slOn rkn9 Covld Umes V•Y continued lo offer some element of our delivery onlin8 antj see Ihis continuirffj into the fvlure. 2024-25 conbnwd lo w an incre8se Increase Ki ¢)ur adult edu>ion prowsion as a result of fUndW from Adult Educauon team 81 Carrjiff Coundl. The Board ar 6tsff at Menter Caerdydd haNt worked tirelg88ty thfoughw( ¢olbl)oralrKJ wtth colleagues from the other rAg8nisalions 8¢T3 wa to ensln that Welsh 18rvJuaga wlal opportunlties have witinued to be ddivered thruL
Menter Caerdydd Company Limitsd by Guaranteo Trustses. Annual Report (Incorporatlng th• Dlrectorfs Report) (t1 Year ended 5 Aprfl 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT GoY•rnlng documont The charity is govemed by its PknornrKlum 8rKI Articles of ASsoNatiC and conslitules a company mrted by guaranteè, 85 defined by Ihe Companies Ad 2006. R•crultm•nt ond •ppolntm•nt of n•w trt¥ Tha Board of Trusl88s are ected on an annud basis by Ihe membaTS of Ihe charitable company at the Annu Gener81 Meeting. Inwtslions for nomin8tions of new Injstees are sent to all member3 vAlh ce of the posed Annual General Meeting. and ncAninations are 8ee4pled up seven doys beforo th8 date of the me8lng. ProF¥)s8d trust8es ar8 wulr8d to be nominatsj by tsvo dNterent MberS of the Charitab eompany befor6 their nominal)n tan be consklered. Ory•nl••llon•l structur• Menler Caerdydd Chief ExeculNe is resp)nsible for the day to day wnning of the organisatlon and all stsff and financial need5 of the (gani5ation. The Board of Tntslees meets 5 trmes per year and th8 CEO 8ttended all mèelng and presents a htten and fomal presentstlon of the semce delivery of tho Organisati to date. Ery aspe of govwTW(YJ WKI fwwnc4 are durlng every toard meellng. Inductlon and trnlnlng of n•w tru•lw• We reeognls6 that thè work that trusteès do Is Invaluable to the org8n18allon, and that good governance is 8 wlal part of how we as an wJanisalion operate and are hekj accountable for wh8t we (kj, Menter C8erdydd is working tthvards the third sector Trusted Chanty quality assurance m8rk. Th18 programme will prwdg Ihe sthKlure and framework to ensure that Twske$ are provld8d wlh the 8UPPOrt and ldershIP thal they need in ¢yder lo condLKt Ihelr duyos as Twslees lo the b1 of Ihelr abililes and that iTrJuclion ar•J tralnlng Ss at the lornfront ol our supwl lo them. K•y man•g•m•nt r•mun•rntlon Ths 15 disGussgd within the Personnel sub<ornmittee that mèets once per year to discuss gnd make ¢Jecisions on any remuneralicffi issues wthin the Organisatic. The Chair, Vice Chair and Tregsurer os w•ll •$ tho CEOIComp8ny Sotrolary aro key momtws of thls C*)mmltteé The truslees. annual report was apwoved on a<1! trustees by.. . signed on bèhall of the b)ard of -,-£L P Trustee
Monter Caerdydd Company Llmited by Guarantee Independent Examlnerfs Report to the Trustees of Ment•r Caerdydd Y•ar •nded 5 Aprll 2025 I report lo the trustees on my examination of the fin8rK4al ststements of Menter Caerdydd Ilho charity) for the year ènded 5 April 2025. Ro•p•n•lbllltlo5 and buls of rnport As the trustees of the charity you are resp¢1$1 e for the pr8paralim of financlal ststemènts In accordance whh tha requir8ments oflhe Charitwa Act 2011 ('the Adl. I report In resF•Ct ol my examln8iK)n ol Ihe ch8rWs finwK4al slataments carrigj out urKler section 145 of tho 2011 Act and in carrying out my examinaknn I have followed all the awAicable Diro¢tbon8 gen by the Charity Commlssim under sectM)n 144SXbl of the Act. Ind•p•nd•nt ex•mln•rf• •t•t•m•Tht Since the charty's gro in¢cxne exceedod £250,C4)O your examiner must be 8 member of a body Ilsled In sedlon 145 of th8 2011 Act. I c(rfirm that l am qualthed to undertake the examination because l am a rneMr of tho Assoclation of Chartered Certffied Awntsnts {ACCAI, whlch 1$ ong of tho listed bodies. I h8ve Gc¥mpletsd my examin8tion. I confirni that no material matters have come to my attentbn In COMocUon wlh the examinaOn gi¥in9 me cause lo belth that in any malerfal respect.. accountin9 rocd6 kept in resF*Ct of the tharity 8$ requlred by se¢tlon 130 of thg Act or tho Ilnandal stsIOnts do not acayd with those records; the finèncl81 st8lements do not comFty wlh tho aFplkabkn requIrentS ¢crterrung the fomi 8nd cMtent of accounts sel oul In the charit5 (Accounts and Reports) RegulaUon$ 2008 other than any requirement th81 the accounts give a Irue and forf whh 18 nol a mallw cowdered as part of an indeperKlent ex8mlnatOon. I h8ve no concéms ar¥J ho CLKn8 xrosg no olher mattern kn Cne10n vlth the axamlnalbn to vthlth attentK)n shoukl be drawn in this rep)rt In order to en8bkn a prop¢r urKlerstanding of thg accounts to be re8cld. arzgro Ahrned FCCA Independent Examlner Carston ETL 1st Floor. Tudor HCA 16 Cathedral Road Cardiff CF119LJ Date.'86 Iiil&D&4
Monter Caerdydd Company Llmited by Guarantee Statement of Financial Activities (Includlng Income and expendSturn account) Year ended 5 Aprfl 2025 2025 Unrtistri R8stricl8d nds fid$ Totsl funds Totsl fwds 2024 In¢om• •nd •ndowm•nts Don811ons 8nd legaaes Charitable actim'ties Investment Income Other income 84,212 246,428 2.275 11.890 640,679 T24,891 246.428 2,275 11.890 718.821 176.210 2.094 7,893 905.018 Total Incom• 344,805 640,879 985.484 Exp•ndltur• Exwnditure on ch8ritable actilryties T¢)t•l •xp•ndhw• 9.10 318,144 640,679 958.823 872.811 318.144 e40.679 958.823 872,811 N•t Incom• and n•t mov•m•nt In lund• 26,661 26.661 32207 RoconclllatSon of fund• Totsl funds brought foTh¥ard Total fund• forward 199,114 199,114 225.775 186.906 225.775 199,113 The slalemenl of financ481 a¢tNiltes I4ud 811 goin$ losses rv¢¢gnis¢d #i the year. All Income and expeTrYlttn dertve from c4)n15nulr¥J adv08. Th• nai•8 on p•9•8 11 to 22 f4wrn partol th•M Ilnanthl •tal•mtr.
Menter Caerdydd Company Llmlted by Guarantee ststement of Flnancial Posltlon 5 April 2025 2025 2024 Fix•d a8¥01¥ TarKJible fixad assets 16 3.041 1.614 Currnnt •ss•ts Debtors Cash at bank and in hand 17 71,677 277.276 348.953 392.033 211.943 180.09) Cl110. amounts lalllw duo wlthln on• y•ar 18 126.219 194.534 222,734 197.499 Total M¥•ts l•M curr•nl Ilablllih• 225,775 199.113 199.113 N•t a8uts 225.775 Fund• ol th• charlty Unr95trKled funds 225.775 199,113 Tot•1 chwtty fundB 225,775 199.113 For th8 ye8r éndlng 5 W 2025 Ihe charlty was enlllled lo exempticn fr(xn 8utht under Section 477 of th8 Ccfflp8nies Ad 2006 relattng to smo11 companias. Dlr•thrs' respon8ibllltle8'. The membets not required the wThpany to obtaln an wjlt of its fimnaal ststsments for ttlg •r Sn question in accance V•ith 8•don 476: The dlrect(xs ackthlthage th* reSPbl0QS wmplwng with the rUireMentS of th8 Act ith Spect to acc(Yn9 records the weparallon OffinOI statements. These financial stst8ments hove been prepared In KcordTh vAth the [$10n5 8pplicable lo ¢omp8nles subject to Ihe small comwles. regime. Tho financial stalements wèr8 approved by th• trd of trustees and 8Uthorf8ed for Issue on . and a svJned on behf ol board by.. . (sèn) .. (pynt name) Trustee
Menter Caerdydd Company Limited by Guarantse Statement of Cash Flows Year ended 5 Aprfl 2025 2025 2024 Cash flt)ws from operntlng aclMtle• Net InMe 26.661 32.207 Adjustmerts for. Depreciation of tangible fixed assets Other interest receivable aThJ slmmar IrKxime Accrued Ilncomeyexpensas 817 12,275) 178.700) 12,094) 63.456 Ch8nw In.. Tr8dè and other d8blor8 Trade and other editOrS 140.266 10,385 <121.2721 121,9911 {49.0941 Cash 96neraled from owallo 97.154 Interest recelvwj 2.275 2,094 (47.C#XI) Nel cash troml{used in) operating tIvItIeS 99.429 Caih from Inv•stlng aCtfvItI Purcas8 of tsnglble assets Net cash used In Investlng ac 12,2441 12,2441 11,7971 11.7971 N•t Incr•••{d•¢r•a•) In ca•h and ca•h •qulval•nl• Ca•h and ush •qulval•nts at b•9lnnlng ol y••r C••h and ¢ash •qulv•l•nl• •t •nd ol yMr 97.185 180.ogj {48,7971 228.887 277,276 180,1) Th• n¢)l•s on p•g0• 11 to 22 fonn part a1th•8• Btstsment& 10
Menter Caerdydd Company Limited by Guarantee Not•s to tho Flnandal Statements Y•ar end•d 5 Aprfl 2025 G•n•rnl Infonnatlon The charty Is a pU1C benefft entrty and a wfvate company limited by guarantee. registered in England and Wales 8nd a rggistered charity in En&6and WKI Wales. The address of the reglslered office is Yr Hen Utrgdl. The Haye5, Cardiff, CF10 1 BH. Slal•m•rrt ol compll•nc• These ftnancial st8tements hav• bèèn wep8red wi thllh FRS 102. Tho Flngncial ReFM)rbng Standard applicabb in Ihe UK and the Republ of Ir8Lqnd', the Statement of Recommended Pract8 8pk8t4e lo charities preparing their accounts in aco)rd8nc8 with th8 Financial Reporting Stsndard apIe8b in Ihe UK and Republ of Irelond IFRS 102) Icharftles SORP IFRS 10211 and Ihe CbpanI&5 Act 2006. Accounllng polkl•• The finandal $18tsments have boen prep8red on ts hlstoric4 ¢ost basis, as modifièd by the revalualon of certaln fr181 assets and lthllties and invostrn•nl rofvies me88ur8d at falr value through Iorne or expenditure. The finaral Blalements are prgp¥wJ in starf. 15 th• funclional currory ofthe entity. Golng ¢onc•rn After m8king reasonable enquiries hong con5kler8d other factots on the ffnancial perfomanee ol the chanty and ts ojrnnl perfomanc6 ourrenl economlc condition5, the Trustee's beli8ve that the tharity VAII be able lo conb'nue to fu1 Its charitsble purpose, YAII be able lo meet its Ilabilities as Ihey fall du8, and will hove adU8te resources eonlinue In operatiwol estanCe lor the fcKeseeable fijture. Accordlngty. 1he tru5t6es continu8 to adopl the ng COnM bgsis li in prewlry the finarN>al statements Fund accountlng un8ted fd8 are avaNae for use at the d8ueUon of the trleeS lo fwther any of tho charlty's purposes. De9ted funds a uryethcted fvrKI8 809r¢d by the tru8le88 for particular fvturg project or commilment. Rfjslrictsd funds a 5ubJ'ected to restricllong on thelr expendlturo declared by the dontx or through the lerms of an appe81. and 1811 into one of sub-dasses.. restrictsd Income fijnds tx en(kn¥menl fvnds. 11
Menter Caerdydd Company Limited by Guarantse Notes to the Flnanclal SLqt•mentS Year ended S Aprll 2025 Accounting pollclos iefyrf InGomlng rosourc All incomlng resources aré irtluded in the stst6ment ol financial when entslement ha8 passed to the ch8rtty.' It is wobable that the economic Lnefft$ a$010d wth the transaction will flow to Ihe tharity and Ihe amount can be reli&Jty measured. The folknmng speGrfIG policies ore appl to particur cal$ of incom8.' kncome from d¢)nations or grnnts Is rewlsad is of onUl•m6nt to tha gKt. receipt is proboble aThJ its amnI can be measured reliably. legacy Income Is recogntsèd re¢thpt 1$ w¢aLqe ar¥J entillwnent is 6Stabli8hed. InceAne from donated goods is measured al the tsir value of the good$ unl8ss this 18 Impractical tt> measure reliobty. in case the value is derived from the cost lo the donor ¢y the esumoted resale value. Dona flIeS and seThlces are recognS8ed In the accounts en re1Ved il the value be rnlabtry mea$ed. No amounts we IndtKled for the contribulion of 9en8ral NlunteerS. Income frcrfn contracts for ts SUFPPY of seryk43 Is recgJgnl8ed wlth the tsllvery of the contracted servu. Th58 58 classlfied as unrestdcted fuThJs unl•83 there 18 a contractU81 requlremenl fc¢ It lo be spent on a pwpose gnd relumed W unspenL In vthkh ¢a$o il may be regarded as restrthd. R8u•¥ •xp•nd•d Eyndllure is rttogntsed on an accruals basls as a Ilablllty Is IrrrJ. Expendllure Indudes any VAT c8nnol be fully rorovwed, and is dawfied under hoadlrys of the 5tstemgnl of financial xbwties to wl)ich11 rdatas: expendlture on rabslng fijnds the costs of 811 fundT818lng advlla8, events, nOn<htab Ir8dng a¢t¥ities. 8rKI thg sa ot drmated goods. expwditure on ch8ritable acfvls includes all costs inCred by 8 tharity in und8rt8king
cthvilies that futlher its thaiitsble alms for the benefft of its beneficlaries. Iuding thJse
support costs and ¢wsls rdaling to Ihe governance of the charlty apFK)rtloned lo charitable athibttes. olhèr enditUrn includes all expendtture Ihat lther related to rnising fvnds for the hwity part of its expenditure on charitat48 acbvtbes. All costs are allocaled to exP11Ure (Alegofies reflecting the use of the sOUrCe. Dlrect costs altribut8ble to a single activity am all<>c4ted directy to that actty. Shared costs are apportioned belween the acby15 they contsitxrte to on a reasonab, justifiablo WKI wi$i$lgnt bas. Op•ra¢lng Lease payments are recognlsed as expense Iha le tem on a strai9h14ine b8818. The aggregate beneffil of lease entIveS Is re(4nis&l as a rtrkntn to expense over the lease tenn, on 8 straigh14ne b$. 12
Menter Caerdydd Company Llmlted by Guarantse Notes to Ihe Financial Statsm•nts (¢(¥rtfrNw Ygar ended 5 April 2025 Accountlng pollcl•• Flnan¢l•l Instrwn•rts (Étyjlmt Tangibl• M••ts Tanimble assets We initialty recorded at cost. sthewonty statsd at o)$1 18s8 any aCMl8te1j depreciation WKI impainnent l¢)sse$. D•pr•clatlon Depreciation is calculated so os lo vKilè off the cost or valuatl(m of 8n as¥aL Iw tts resldual value, ov8r the usefijl ecor#)m lile of thot asset as ftAIow8: Pk9nt & Equpment 20%- 33% str81ght Ine Flnanclwl In•trum•nts A flnancld asset or a finaal lablllty re(wn16ed the chwlty bKomes 8 poty to th8 contr8clual provlsp)ns of the instnJmenL Basic fingncial Instrumants are recogrased at the amounl or payable Includkng 8ny related transactic costs. Currenl assets 8rKI cuirent laIle9 aro subsequèntty measurnd al Il cath ¢Y Other (n86der31on expected lo be p8pJ tx receNed WK5 not discounted. Dofined conlrlbutlon pla contrittIO to defrd c0ntritxjtn rIcAlsd as An expense In the pwlod In ¥thh Ihe related servlee is [dJ. Prep8Sd conlributions are reGc3ntsed as an 88801 to Ihe exlonl Ihot the wepayment wll 8 to • r8(knb"on In firture paYmts or a G&¥h rofund. When contributions nol exF•Cted to be setlled vthclty vAlhln 12 months of ihe end of the reportlng dale In whkh the employees render Ihe Tdaled seNie4. Ihe Ilablllty Is measured on discounted present value bas18. The unIng ol the di5rount is recogni8ed as on expgro9 in the period in tfth)i( il 8nses. Llm61•d by gu•r•nt•• Eath member of the Board of Trustees has urtaken to guarantee the Chartty's debts to Ihe sum of £1 exh. 13
Monter Caerdydd Company Limitod by Guarantee Notes to the Flnanclal Stat•m•nts (¢(h7thM Year ènded 5 Aprll 2025 D¢)nallons and l•gacl•s Unrestricted Restrthd Total Fund8 Funds FuTrJs 2025 Donatlons DonalSon8 Grnnts Uywodraeth Cymru . Grant Athan Cymr8eg 20 Cyngor Sir Caerdydd - Grant Chwarae Cyngor Sir Caerdydd - Grant G%thg8r•l(l Gwyliau Cyng)r Sir c4aYdd- Gr8nt Oeddlon Cyngor Sir C8erdythY- Grant Hamddén Cyngor Sir Caerdydd- Grant Golal Plant Cyngor Celfyddydau Cymru- Tthl Art5 and Busines5 - Tthl Ur(Id Gobaith Cymru - Granl For Cardlff - T8 Con18 Gari - Ta1 The Britsh Coundl - Taf1 Mentrau lalth Cymru Y Loled G6nedlaethol- HerKxd Y Loteri Genedlaethol - To1 Cyngor Sir Caerdydd- Ta Grants various 196.736 89.880 196.736 89.880 20,(KIO 20.000 98,350 15,0 40,917 84,51)0 1S.0 40.917 38,000 11.646 12.400 33250 11,646 12,400 33,250 spo¢h1P SFonsorship 81,333 84.212 81,333 724,891 640.679 Unrestricted Restrlctsd Total Funds FurKts Furn 2024 Donatlon8 C)on8tJon8 1,576 1,576 14
Menter Caerdydd Company Llmlted by Guarantee Notes to the Flnancial Statemerrts Year ended S Aprll 2025 Don•tlon8 and l•gaclM Unrgstricted Restricted Total Funds FuTrJs Funds 2024 Grants Llwdraelh Cymfu . Gr•rt Ath8n Cymr8ty 20SO Cyngor Sir Caerdydd - Grant Chvrarae Cyngor Slr Caerdydd- Grant G%%*ithgweddau Gwyli8U CyrKJry Sir Caerdy(kJ - Gr8nl Oe(lolion cYng Slr CaerdyOJ- Grsnl Homddan cYng Sir Ca8rdydd- Grant Golal Hant Cyngc< Celfyddydau Cymru- Ta Arts and Business- Ta Urdd Gob81th Cymru . Grant Leuenctkl For CaT(liff - Tthyl Confa Gari- Tafvryl The Brisitsh Council - Tah Mentrau18ilh Cymru Y Loled Gened18ethol - Henoed Y Lolerf Genedlaethol- Tafwyl CyrwJor Sir Caordydd - Ta Grants various 148,736 191.736 106,595 106.595 ,000 25.000 15.000 32.954 s),000 6,350 38.000 30,000 25,000 15,000 32,954 50,(KJO 8.350 38.000 5.000 1,700 27.000 1.700 27,000 500 27,533 10,000 60.000 16,128 27.533 10,000 60,000 16,128 Sponwlhlp Sponsorshlp 73.749 73,749 222,C61 496.780 718.821 CrttAbl• actl¥ftl•• Unreslrthd T4)tsl Fund# Unre5trfcted Total FuThJs Funds 2025 FuThJs 2024 Fee Income 246.428 248,428 176.210 176,210 Invostmont Incom• UnrestriGlwJ Totsl Funds Unrestrlcted Total Funds 2025 Fund6 2024 Bank interest rnceivable 2,275 2,275 2,094 15
Menter Caerdydd Company Limitsd by Guarantee Notes to the Flnancial Statements 1¢ Year ended 5 Aprll 2025 Oth8T Sn¢om• unrestr Totsl Funds UNe$tncted Totsl Funds Funds 2025 Funds 2024 Olher Incomo 11.890 11,89) 7,893 7.8g3 exp•ndltw• an chark•bl• a111•8 by fund typ• Unrestricted RestrKt•d Total FurKI• Funds Funds 2025 The enhan¢omenl of vMUnty educ8tKJn WKI general 5nforM ty promoting th8 Welsh tanguago Ta1 Supp)rt costs 83,099 454,529 162,035 186,150 73.010 537.628 348.184 73.011 318.144 640,679 958.823 uN0st Rostrlctéd Total Fund5 Fur Funds 2024 The enh8ncemenl of cornmunty &Jucation *xl general Informoti¢ by promoting the Welsh language Ta Support Costs 168,228 148,484 59,339 376.051 276,710 220.0 444,938 368.534 59,339 496,760 872,811 10. Expondltur• ¢)n ¢harltabl• adlvltlw by actlvlty typ• Jertaken ¢JTedy supp T¢tal fund• 2025 Total knd 2024 Thè •nhanc•m•nt ofttrfnmunlty oducalion and gener81 inlrymalion by promoting the Welsh languege Ta 537.628 348.184 67,658 605.286 348.184 5,353 499.357 368.534 4.920 5.353 885.812 73.011 9S3.823 8n.811
Menter Caerdydd Company Llmited by Guarantee Notss to tho Financial Statoments ( Y•ar ended 5 Aprll 2025 11. Analy•ls of Support c4)sts Anatysis of supwi u>sts Tolal 2025 Totsl 2024 Premises CommunKation8 and IT General office 29.267 11,977 26.414 29,267 11,977 26,414 5,353 73,011 29.209 11.475 13,735 4.920 73.011 59.339 12. N•1 Incomo Net irthme Stat8d after chwglngllugJrfin91: 2025 2024 Depwalbn of tanGibkn fixwj 88s8ts 817 600 13. lfftd•pondont •xamlnatlon l• 2025 2024 Fe95 P8y8ble to the indep8ndent examiner for. Independent exarnin•tth of the financial ststem•nts 14. Sl•ff co•1• lolèl stsff costs and employée tneffits for the rowung perf¢)d jre analysed a$ folows: 2025 2024 Wages and s8larieg S(Ki81 seeurity Costs Empknyer (onlributions lo peft5n plans 433,622 24,732 19.453 312,509 21,228 17,742 351.479 411.868 The carity empbys 6 fv11-time and S pwi-lme Staff(22& 6 full Ilmo and 6 port lime) and 106 casual staff. The number of erQyeeS wh080 remuneraln for thè Y fell wthin ts following bands, worg: 2025 2024 No. £eo.00010 £69.999 Koy IAana9•m•nt P•r•onrl Key management personnel IncKKle aN p8r%>n5 that have aulhority aThJ respDnsibilty for planning, directing and contrc41ing the &bwties of the charity. The totsl MpenSatiOn paid lo key Managenrt pewJnn81 ftjr services prowdl to the charty wa3 £71,23212024.. £66.917). 17
Menter Caerdydd Company Limited by Guarant80 Note8 to the Flnanclal Statements (cthryt Yoar ended 5 April 2025 15. Tru•ts• r•mun•T•tk4n and •xp•nM• No remuner8lion or othw benefits fnmn emF4Jsrynent wilh the (thaiTty or a rtlated entity recelved by the Irustees. l trw8tee8 are enttlied to clalm tho cost of atter trustao me8tlng3. The totsl re1mbud was £nil12024-. £nl)- 16. T•nglbl• trlx•d M8•ts Equlpm•nt Ct Al 6 Aprfl 2024 Additions 12,479 2.244 At S Aprll 2025 Depr•cl•tlon Al 6 April 2024 Charge for the year At S Awll 2025 Cafrylng amount At 5 Aprll 2025 Al 5 April 2024 14.723 10,885 817 11.682 3.041 1,614 17. D•btorn 2025 2024 Tr•d• d•b Prepayments and acc¥ued Irthme Other debtors 13,330 58,347 1,614 102,976 2,353 71.677 211.943 18
Mentor Caerdydd Company Limited by Guarantso Notes to the Flnancial statlients Year •ndad 5 April 2025 18. Credlt¢xs: •nounts f•lllng due within on• 2025 2024 Trade creditors Accruels and deferred IoMe Social security an(1 other taxes Other creditor8 14.229 100,193 8.223 3.574 5.766 178,893 6.687 3.188 126219 194.S34 19. P•nslon$ and othw post r•tirnm•nl b•n•fft* 0ofln•d Gontrlbutlon pl• The amount racognised in income or experKlith as an oxpense In r818tlon to defined contribuln plans wag £19,45312024'. £17.742}. 20. AMty•l• of ¢harttabl• fund• UIw•strlcl funds At 6 April 2024 At lTr))me Expendttuf8 6 Aprll 2025 Genergl fd$ 199,114 344,805 {318.1441 225,775 At 6 Awil 2023 At IoM Expendituro S April 2024 Ger1 fvnds 186,906 408,258 1376,0511 199,113 19
Menter Caerdydd Company Limited by Guarantee Notes to the Flnandal Statsments (¢ryrfknJ Year ended 5 Aprll 2025 20. Analy of ch•rft•bl¢ funds (eth7thJw¢Q R•8trl¢l•d fund• At IrKome Expenditurn S Aprll 2025 6 April 2024 T8hYyl Care ay Holiday Ac116$ Welsh Medium Youth Serw¢es Walsh Govemmenl Grant Gweilhgor8ddau Henoed Gwansan8elhau Oedc4ion 186.151 40.916 104.880 20.000 32,000 146.736 11.646 98.350 (186.151) (40.9161 (104,8801 120,0001 132,0001 1146.7361 111.6461 (98.39Jl 1840.679) 640.879 At 6 Aw'l 2023 At Expndrture S 2024 Tafvryl Care Play Holld8y Acllvllles Welsh Mgdium Youth Serv$ Gweithgoreddau Henoed Gwansanaethau Oysgwyr 220.OY) 40,082 146.595 30.000 32,rf 27.533 1220,050) 140,082} 1146.5951 130,C¥)01 132,Cl)01 127.5331 (SXJ) {496,780) 496.7
Menter Caerdydd Company Limited by Guarantse Notos lo tho Financial Statem•nts Year •nded S Awil 2025 20. Anal15 ol Charltablè funth Tafvryl - T8W restricted repTr56nts 8N restricted fundlng receiv in relation to Tafw festival that is hekl annuojty in JunelJuty. irthme received is made up of reStted grants. - Fundin9 receNed from C8rdlff Cwnty Council Care wow8mm8s run my Ment6r Ca¥dydd ocr05s C8rdrfl. . lundln9 receNed from Cardiff Comty C(wncil fry play progr8mmes run my M8nter across Cardlff. Holld•y a¢tlviti•• - lundln9 received from Cardiff County CourKai for rQua9& SL¥>POrt programme5 run by Menter Caertydd ac8¥ Cardrff during sthool hdidoys. Wèlsh m•dlum youth Mrvl¢M - fun¢lrKJ rttdved fr(Kn Ur(hJ Gobailh Cymru to run Welsh Medium youth services Kross C8r(liff. Wo18h Govgmm•nt grnnl - fvndlrKJ recolvod towwds enoxxaging and promotkng Ihe use of Wgl$h laThJuage. Gwdthg•rddau H•no•d. ldkng received frorn tha Nayonal Lottory w0m•S for th8 eklerfy run by Menter Caerdythj. ¢>wHn••thaU O•dollon- fvnthng re(xlved frryn Welsh Government Imfds adult18arnlng. Gwan•an••thau Dywyr . fvnding pro¥idgd by Mentrau Cymry to IK)5t a loc81 qulz in Welsh run by Menter Ca8rtydd. 21. AMly•l• of n•t b•tw••n fund• unrestric Total Fund• Funds 2025 Tangible fixed asset8 Current 8s3els Credltors less Ihon 1 year Not us•ts 3.041 3.041 348,953 348.953 (126.2191 (126,219) 225,775 225.775 Unrestr1 TolAI Funds Funds 2024 Tangible fixed assets Current assets Creditors less than 1 year N•t *¢ 1,814 1.614 392,033 392.033 (194.534} (194,534} 199,113 199.113 21 AMly•l8 of chang•s In d•bt Al At 6 Apr 2024 C8sh fioY•3 5 Apr 2025 Cash al barl(8ThJ hand 180.090 97.188 277,276 21
Menter Caerdydd Company Llmlted by Guarant Notes to the Flnanclaj SLqtements Year ended 5 Aprll 2025 23. Operntlng1•480 ¢ommltm•nts The lotsl ffijture mlnlmum lease payments uThJgr nffi<arlab1è op¥8n9 IwdS8S are as follows.. 2025 2024 Nol later than 1 year Later than 1 year and not later than 5 yews 2.865 9,422 2.665 12,087 14,752 12.087