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. we5￿1 their report and
unaudil&J finarrial slalemonts of the charity for the year ended 5 April 2025.
R•f•r•n¢• •dminl$tratl¥t dètsll•
Rgglst•r•d Gh•rlty nam•
Charfty rnolstratlon numb•r 1098
Company r•gl•tr•tlon numb•r 04S78565
Prfn¢lpal offl¢• •nd r•ghl•rnd Yr Hen Ufrgen
office
The Hoyes
ca￿1￿
CF10 18H
Th• tru¥t•••
SVMPoc4
l Jones
C James
E L Jontss
G M Georg8
S Willlams
l G Roberts
M Philllp8
L Ellis
R H Williams
H O Jonès
J E Adams
S B Jones
(Appolnted 26 Novémber 20241
(Appointed 26 November 20241
IAppointed 26 November 20241
{Resign&J 26 N4Mmber 2024)
{Re*ned 28 knember 2024)
Chl•f ex•¢utlv•
H Ree$
Ind•p•nd•n¢ •xamln•f
Carslon EfL
1st Floor. TLK*y H(x
16 Cathe¢tral Road
ca￿rff
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 prDvi￿0nS 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, nv*V 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 t1￿1h a sodety that prcthotes 8ThJ protects our
CUl￿re. herttsge 8nd language.
Eath ong of us. as pgrtners. fuThJws. stskeholders, V￿nteerS r4vJ clknns. has Jn hnport4nt
¢(xknbUb'C￿ lo make in achieviry this.
STFi4TEGIC AIMS
. Promoting opportuniliè5 to thè Wdsh
- IncreasirrfJ cOnfider￿ and iMwo￿n9 attitud85 towards thè W¢l¥h18nguage
- Str8ngthell1n￿1nc1ea31ng the u30 of We15h vAthln famllles
- Supporting émpknYM￿t ond trainlng opportunities lor youry p8(pl8 8nd S￿1￿ through th8 madlum
ofwelsh
- organi￿ng 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 c*ganisations
AC￿n Argos
Menler Caerdydd will work Sn the we8S to support Cw*ff 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￿? Indi￿lOr5
Menler Ca8rtydd's Board has agroad a of Key Perfomance Ind￿1015 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￿$t commuNty education and ger￿ra4 infom81ion by Pr￿￿oIng Ihe Welsh language. This is done
by deliverin9 activities and events aCTOSS Cardiff Nthich ore open to the pu￿1¢. The 8dvilios and
events PrO￿de ￿ opp)rtLN)ty peoplg of all ages to swalise and enjoy themsefves In a frlendly and
Incluslve 8nvlfonment. The service whjely wbllcls•J and new peo￿8 encouragod to take p8rt.
re18 an Increa8in9 demand for th• wwsw)n from put41c kn all parts of ts ¢ounty.
Some of the acb'vities aro fm and when ther8 is 8 nwj to cwe th8 costs are kept a$ 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+
Y￿rk 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 C￿trIbut￿ to th8 delivory of aGUvilles
ovided by Menter Caerdydd xross the city.
ACHIEVEMENTS AND PERFORMANCE
Charltsbl? 4¢tlvhl
Monl8r Ca8rdydd pro￿deS 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 kn*bslle
vMv.menlerca•rdythJ.wmnJ
L851 year was anolher successfvl yegr for M•nter Caerdydd 88 ￿ conts'nuad lo d￿loP our 8ervlc8
8cr03S the cty. An outlne ol the can b6 on Menter Caer(lydd's websbte and soclal medi8
attom8.
We succeoded in r￿1vIng 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 serv￿89 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 ac￿￿ties 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 Directo￿3 Report)
Year ended S Aprfl 2025
FINANCIAL REVIEW
The ch*lty's rosulls are rep￿8￿ 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 s￿￿luS of £26.661 (2024 £32.2071. T
Surplus on unreStr￿ted funds in the year was £26,661.
The totd fvnds carfnd f(￿W¥d are £225.775 (202& £199,113). after adjU￿1ng 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 o￿late 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 8￿Uld 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 commit1￿1 to ensurlng that our work continues to Tefiect ts needs ol th8 diverse
Welsh communilies in Ihe ca￿tal ¢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 IMpro￿r￿j attitudes towards fv W•lBh language
strengthenin￿lrtreBSlry tho use of Wd5h wthin familles
Supwdng empbymenl and tr8lnwy opp￿11188 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 va￿u¥ b¢Jdie5 and organis8llcffis
By concentrating on Ih&s8 m8ln pdoritres Mwrtgr C*dydd 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 ce￿iff Cbundl's Bilingual Carthff
Strat￿.
Ever V** had to change ow F¥0￿slOn ￿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&gtion 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¢T￿3 wa￿ to ensln that Welsh 18rvJuaga wlal
opportunlties have witinued to be ddivered thr￿uL

Menter Caerdydd
Company Limitsd by Guaranteo
Trustses. Annual Report (Incorporatlng th• Dlrectorfs Report) (t￿1
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 tr￿t￿¥
Tha Board of Trusl88s are e￿cted 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 M￿berS 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 h￿tten and fomal presentstlon of the semce delivery of tho
Organisati￿ to date. E￿ry 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 l￿dershIP thal they need in ¢yder lo condLKt Ihelr duyos as Twslees lo the b￿1 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$1￿ e for the pr8paralim of financlal ststemènts In
accordance whh tha requir8ments oflhe Charitwa Act 2011 ('the Adl.
I report In resF•Ct ol my examln8iK)n ol Ihe ch8rWs finwK4al slataments carrigj out urKler section 145
of tho 2011 Act and in carrying out my examinaknn I have followed all the awAicable Diro¢tbon8 g￿en
by the Charity Commlssim under sectM)n 144SXbl of the Act.
Ind•p•nd•nt ex•mln•rf• •t•t•m•Tht
Since the charty's gro￿ in¢cxne exceedod £250,C4)O your examiner must be 8 member of a body
Ilsled In sedlon 145 of th8 2011 Act. I c(rfirm that l am qualthed to undertake the examination
because l am a rneM￿r of tho Assoclation of Chartered Certffied Aw￿ntsnts {ACCAI, whlch 1$ 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 examina￿On gi¥in9 me cause lo belth that in any malerfal respect..
accountin9 roc￿d6 kept in resF*Ct of the tharity 8$ requlred by se¢tlon 130 of thg
Act or
tho Ilnandal stsI￿Onts do not acayd with those records;
the finèncl81 st8lements do not comFty wlh tho aFplkabkn requIr￿entS ¢crterrung the
fomi 8nd cMtent of accounts sel oul In the charit￿5 (Accounts and Reports) RegulaUon$
2008 other than any requirement th81 the accounts give a Irue and forf wh￿h 18 nol a
mallw cowdered as part of an indeperKlent ex8mlnatOon.
I h8ve no concéms ar¥J ho￿ CLKn8 xrosg no olher mattern kn C￿ne￿10n 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 re8cl￿d.
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
fi￿d$ 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 I￿4ud￿ 811 goin$ losses rv¢¢gnis¢d #i the year.
All Income and expeTrYlttn dertve from c4)n15nulr¥J adv￿08.
Th• nai•8 on p•9•8 11 to 22 f4wrn partol th•M Ilnanthl •tal•m￿tr.

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)
Cl￿110￿. 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 acc￿￿ance V•ith 8•don 476:
The dlrect(xs ackthlthage th* reSP￿￿b￿l0QS wmplwng with the r￿UireMentS of th8 Act
ith ￿Spect to acc(Y￿￿n9 records the weparallon Offi￿n￿OI 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• t￿rd of trustees and 8Uthorf8ed for Issue on
. and a￿ svJned on beh￿f 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 In￿Me
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
Purc*as8 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 pU￿1C 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 Pract￿8 8p￿k8t4e lo charities preparing their accounts in aco)rd8nc8 with th8
Financial Reporting Stsndard ap￿Ie8b￿ in Ihe UK and Republ￿ of Irelond IFRS 102) Icharftles
SORP IFRS 10211 and Ihe C￿bpanI&5 Act 2006.
Accounllng polkl••
The finandal $18tsments have boen prep8red on ts hlstoric4 ¢ost basis, as modifièd by the
revalualon of certaln f￿r￿181 assets and lthllties and invostrn•nl r*ofvies me88ur8d at falr
value through I￿orne or expenditure.
The finar￿al Blalements are prgp¥wJ in starf*￿. 15 th• funclional currory ofthe entity.
Golng ¢onc•rn
After m8king reasonable enquiries ho￿ng 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 fu￿1 Its charitsble purpose, YAII be
able lo meet its Ilabilities as Ihey fall du8, and will hove ad￿U8te resources ￿ eonlinue In
operatiwol e￿stanCe lor the fcKeseeable fijture. Accordlngty. 1he tru5t6es continu8 to adopl the
ng COn￿M bgsis li in prewlry the finarN>al statements
Fund accountlng
un￿8￿￿ted f￿d8 are avaNa￿e for use at the d8ueUon of the tr￿leeS lo fwther any of tho
charlty's purposes.
De￿9￿￿ted funds a￿ uryethcted fvrKI8 80￿9r￿¢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 L￿nefft$ a$￿010d wth the transaction
will flow to Ihe tharity and Ihe amount can be reli&Jty measured. The folknmng speGrfIG policies
ore appl￿ to particu￿r cal￿￿￿$ of incom8.'
kncome from d¢)nations or grnnts Is rewlsad is of onUl•m6nt to tha
gKt. receipt is proboble aThJ its am￿nI 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￿￿ f￿lI￿eS and seThlces are recognS8ed In the
accounts ￿en r￿e1Ved il the value ￿ be rnlabtry mea$￿ed. No amounts we IndtKled for
the contribulion of 9en8ral N￿lunteerS.
Income frcrfn contracts for ts SUFPPY of seryk43 Is recgJgnl8ed wlth the tsllvery of the
contracted servu. Th58 58 classlfied as unrestdcted fuThJs unl•83 there 18 a contractU81
requlremenl fc¢ It lo be spent on a pwpose gnd relumed W unspenL In vthkh ¢a$o
il may be regarded as restrthd.
R8￿u￿•¥ •xp•nd•d
Eyndllure is rttogntsed on an accruals basls as a Ilablllty Is Ir￿rr￿J. 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<h￿tab￿ Ir8dng a¢t¥ities. 8rKI thg sa￿ ot drmated goods.
expwditure on ch8ritable acfvl*s includes all costs inC￿red by 8 tharity in und8rt8king
#cthvilies that futlher its thaiitsble alms for the benefft of its beneficlaries. I￿uding thJse
support costs and ¢wsls rdaling to Ihe governance of the charlty apFK)rtloned lo charitable
athibttes.
olhèr e￿nditUrn includes all expendtture Ihat ￿lther related to rnising fvnds for the
hwity part of its expenditure on charitat48 acbvtbes.
All costs are allocaled to exP￿￿￿11Ure (Alegofies reflecting the use of the ￿sOUrCe. Dlrect costs
altribut8ble to a single activity am all<>c4ted directy to that act￿ty. Shared costs are apportioned
belween the acby1￿5 they contsitxrte to on a reasonab￿, justifiablo WKI wi$i$lgnt ba￿s.
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 rtrknt￿n 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)$1 18s8 any
aC￿M￿l8te1j depreciation WKI impainnent l¢)sse$.
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 fina￿al 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 laI￿l￿e9 aro subsequèntty measurnd al Il* cath ¢Y Other
(￿n86der31on expected lo be p8pJ tx receNed WK5 not discounted.
Dofined conlrlbutlon pla
contrit￿tIO￿ to defr*d c0ntritxjt￿n rIcA￿ls￿d as An expense In the pwlod In ¥th￿h
Ihe related servlee is [￿￿d￿J. Prep8Sd conlributions are reGc*3ntsed as an 88801 to Ihe exlonl
Ihot the wepayment wll ￿8￿ to • r8(knb"on In firture paYm￿ts 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 un￿Ing 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 u￿rtaken 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 c4a￿Ydd- 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 - Ta￿1
The Bri￿tsh Coundl - Taf￿1
Mentrau lalth Cymru
Y Loled G6nedlaethol- HerKxd
Y Loteri Genedlaethol - To￿1
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
C￿rttAbl• 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• a￿￿111•8 by fund typ•
Unrestricted RestrKt•d Total FurKI•
Funds
Funds
2025
The enhan¢omenl of v￿MUnty educ8tKJn WKI
general 5nforM￿ ty promoting th8 Welsh
tanguago
Ta￿1
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 t*neffits for the rowung perf¢)d jre analysed a$ folows:
2025
2024
Wages and s8larieg
S(Ki81 seeurity Costs
Empknyer (onlributions lo peft5￿n plans
433,622
24,732
19.453
312,509
21,228
17,742
351.479
411.868
The c*arity empbys 6 fv11-time and S pwi-lme Staff(2￿2& 6 full Ilmo and 6 port lime) and 106
casual staff.
The number of er￿QyeeS wh080 remuneral￿n for thè Y￿ fell wthin ts following bands, worg:
2025
2024
No.
£eo.00010 £69.999
Koy IAana9•m•nt P•r•onr￿l
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
Managen￿rt pewJnn81 ftjr services prowd￿l 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 re1mbu￿d was
£nil12024-. £nl)-
16. T•nglbl• trlx•d M8•ts
Equlpm•nt
C￿t
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 stat￿lients
Year •ndad 5 April 2025
18. Credlt¢xs: •nounts f•lllng due within on•
2025
2024
Trade creditors
Accruels and deferred I￿oMe
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
contribul￿n 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 f￿d$
199,114
344,805
{318.1441
225,775
At
6 Awil 2023
At
I￿oM￿ Expendituro S April 2024
Ger￿1 fvnds
186,906
408,258
1376,0511
199,113
19

Menter Caerdydd
Company Limited by Guarantee
Notes to the Flnandal Statsments (¢ryrfkn*J
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 Ac￿￿116$
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. Anal￿15 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 reSt￿ted 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 ac￿8¥ 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. l￿dkng received frorn tha Nayonal Lottory w0￿m•S for th8
eklerfy run by Menter Caerdythj.
¢>w￿Hn••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<ar￿￿lab1è op¥8￿n9 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