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2023-03-31-accounts

Page
Report ofthe Trustees 1 to 7
Independent
Examiner's		 Report
Statement of Financial Activities
Balance Sheet
Cash Flow Statement
Notes to the Cash Flow Statement 12
Notes to the Financial Statements 13 to 24

The trustees,
who are also directors ofthe charity for the purposes
of the Companies		 The trustees,
who are also directors ofthe charity for the purposes
of the Companies		 The trustees,
who are also directors ofthe charity for the purposes
of the Companies		 The trustees,
who are also directors ofthe charity for the purposes
of the Companies		 Act 2006, Act 2006, Act 2006, Act 2006, Act 2006, present present present their their report report with with
the financial
statements
of the charity for the year ended 31 March 2023. The		 trustees have adopted the provisions of
Accounting
and
Reporting
by Charities:
Statement
of Recommended
Practice		 applicable to charities preparing their
accounts in accordance
with the Financial
Reporting
Standard
applicable
in the		 UK and Republic of ireland (FRS 102)
(effective 1 January 2019).
Our main long-term
goal during
this period is:
Increase the use ofthe Welsh language
across Caerphilly
County communities		 by enabling residents to use the
Welsh language
in all aspects of local community
life.
Below are our objectives for the period 2022-25 to achieve the main goal:
Lead joint planning
for the Welsh language
at county level:
Co-ordinate
and
lead a Welsh
Language
Forum
for Caerphilly		 County and ensure a prominent and
strategic role for the local Forum.
1.2)
1.3)		 Produce a detailed and current language
profile regularly as the basis for language
To represent
the Welsh
Language
on a cross-section
of forums
and committees		 planning
in the County.
within
the Third Sector,
local authority
and Health Board and the Local Services Board.
Develop and provide services and opportunities
ofthe highest quality:
2.1) Development
projects that have a positive impact on the use ofWelsh		 in the County of Caerphilly
within		 the
field
of childcare,
play
and
leisure,
youth
services,
adult
education,
community		 events, volunteering
opportunities,
support
and training,
artistic activities
and consultation.		 The intention of these services is to
encourage
confidence
in using the language
and strengthen
positive attitudes		 towards the language.
2.2) Continue
to develop our annual
festival,
Ffiiliffest.
2.3) Researching
projects
in new areas including
community
translation.
2.4) Investigate
and develop projects that are changing
attitudes
and behaviour.
2.5) Ensure that
all of Menter
Caerffili's
services meet the requirements		 and standards of the Trusted Quality
Mark Level 1.
Influence for the benefit ofthe language
at county level and represent
the voice ofWelsh		 speakers and learners:
3.1) Respond
proactively
to local and national
consultations.
3.2) Influence
local policy for the benefit ofthe Welsh language.
3.3) Network
extensively
across sectors at the local level.
3.4) Effective communication
with the public, partners
and others.
3.5) To raise awareness
of the need
for Welsh
language
services		 and bodies acting on behalf of those
services.
3.6) Contribute
significantly
to development
of strategies
and
plans,		 including local community plans,
Well-Being
Plan, Third Sector Agreement.
3.7) Raise the profile of the important
relationship
between
the local		 economy, quality of life, environment,
confidence of communities
in the language
ofthe community.
3.8) Support local people to express their views on their needs as Welsh speakers and learners.
3.9) Support local people to submit views to service planners
including		 the local authority and Health
Board		 as
well as others.
3.10) Support
local people
to express
viewpoints
to service
planners		 including the Local Authority, Health
Board and others.

2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
Notes F E
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 5,942 320,060 326,002 399,823
Charitable
activities
The enhancement ofcommunity education and
general
information		 by promoting the Welsh
language
606,473 606,473 451,099
Other trading
activities		 2,869 2,869 14,609
Investment
income		 480 480 9
Total 615,764 320,060 935,824 865,540
EXPENDITURE ON
Raising funds 74,732 74,732 7,405
Charitable
activities
The enhancement ofcommunity education and
general
information		 by promoting the Welsh
language
579,899 279,538 859,437 727,768
Total 654,631 279,538 934,169 735,173
NET INCOME/(EXPENDITURE)
Transfers
between funds		 19 (38,867)
24,619		 40,522
~24,6191		 1,655 130,367
Net movement
in funds		 (14,248) 15,903 1,655 130,367
RECONCILIATION OF FUNDS
Total funds brought forward 254,299 45,404 299,703 169,336
TOTAL FUNDS CARRIED FORWARD 240,051 61,307 301,358 299,703

2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
Notes L E F
FIXEDASSETS
Tangible assets 15 32,733 32,733 9,858
CLIRRENT ASSETS
Debtors 16 15,030 5,000 20,030 38,160
Cash at bank and in hand 252,105 56,307 308,412 312,733
267,135 61,307 328,442 350,893
CREDITORS
Amounts
falling due within one year		 17 (59,817) (59,817) (61,048)
NET CURRENT ASSETS 207,318 61,307 268,625 289,845
TOTAL ASSETS LESSCURRENT LIABILITIES 240,051 61,307 301,358 299,703
NET ASSETS 240,051 61,307 301,358 299,703
FUNDS 19
Unrestricted
funds		 240,051 254,299
Restricted funds 61,307 45,404
TOTAL FUNDS 301,358 299,703

2023 2022
Notes f f
Cash flows from operating activities
Cash generated
from operations		 21,328 119,053
Net cash provided
by operating
activities		 21,328 119,053
Cash flows from investing activities
Purchase oftangible
fixed assets
Interest received		 (26,129)
480		 (575)
9
Net cash used in investing activities ~25,649) ~566)
Change
in cash and cash		 equivalents in
the reporting
period
Cash and cash equivalents		 at the (4,321) 118,487
beginning
ofthe reporting		 period 312,733 194,246
Cash and cash equivalents at the end of
the reporting
period		 308,412 312,733

RECONCILIATION OF NET (EXPENDITURE)/INCOME OF NET (EXPENDITURE)/INCOME OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING FROM OPERATING
ACTIVITIES
2023 2022f
Net (expenditure)/income for the reporting period (as per the
Statement of Financial Activities) 1,655 130,367
Adjustments
for:
Depreciation
charges		 3,254 2,930
Interest received (480) (9)
Decrease/(increase)
(Decrease)fincrease		 in debtors
in creditors		 18,130
~1,231		 (28,756)
14,521
Net cash provided by operations 21,328 119,053
2. ANALYSIS OF CHANGES IN NET FUNDS
At 1/4/22 Cash flow At 31/3/23
f f
Net cash
Cash at bank and in hand 312,733 ~4,321) 308,412
312,733 ~4,321) 308,412
Total 312,733 ~4,321) 308,412

DONATIONS
AND LEGACIES		 DONATIONS
AND LEGACIES		 DONATIONS
AND LEGACIES
2023 2022
L
Grants 326,002 399,823
Grants received,
included
in the above, are		 as follows:
2023 2022
F
Llywodraeth
Cymru
Cyngor B.S.Caerffili - Cytundeb		 Gofal Plant 101,262
30,000		 95,552
26,390
Llywodraeth
Cymru - Helo Blod		 Lleol 660 31,390
CCBC - Small capital grant 1,440
CCBC - Covid-19 recovery grant
Welsh Government
-JRSgrants		 4,532
30,376
CCBC - Covid Reignite and Recovery 59,023
CCBC - Winter ofWellbeing
Cyngor B.S.Caerffili - Hwyl o Haf		 34,072 30,271
15,604
CCBC - Youth Wellbeing
grant		 8,905
CCBC - Welsh Language
Youth		 Work 8,340
Mentrau
laith Cymru - Kickstart		 Scheme 5,942 4,866
Cyngor Gweithredu
Gwirfoddol		 Cymru - CGTS3 49,727
Cyngor Gweithredu
Gwirfoddol		 Cymru - Grantiau Bach VWG 19,884
Blaenau Gwent BC - Head4Arts 2,060 8,265
Sefydliad
Dysgu a Gwaith		 747 738
Gwent Associationof
Voluntary		 Organisations 5,960
CCBC - Community
Empowerment		 Fund 8,980
CCBC - Early Years 34,717
CCBC - Grant Chwarae 3,310
CCBC - Community
Consultation		 4,900
CCBC —Welsh Medium
Youth Provision		 5,000
Mentrau
laith Cymru - Summer		 of Fun 14,912
Mentrau
laith Cymru - Other		 1,000
Arts Council ofWales 10,000
Llywodraeth
Cymru - Pencampwr		 Hyrwyddo Addysg Gymraeg 67,000
326,002 399,823
OTHER TRADING ACTIVITIES
2023 2022
f
Other income 2,869 14,609
NVESTMENT INCOME
2023 2022
E
nterest receivable 480

2023 2022
f E
Club fees 598,972 446,696
Community events 7,501 4,403
606,473 300,712
RAISING FUNDS
Raising donations and legacies
2023 2022
F
Hire ofequipment 8 venues 1,362 612
Events 63,252 1,514
Literature and books 134 262
Insurance 9,984 4,793
Advertising and publicity 224
74,732 7,405
CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 9) note 10) Totals
E E
The enhancement ofcommunity
education and
general
information		 by promoting the
Welsh
language
853,174 6,263 666,432
DIRECT COSTS OF CHARITABLE ACTIVITIES
2023 2022
L
Staff costs 689,780 621,373
Rent 31,210 28,143
Rates and water 181 212
Light and heat 4,411 2,869
Telephone 9,856 5,380
Postage and stationery 5,231 4,792
Office costs/goods 9,240 4,655
Translation 1,656 2,340
Resources 74,748 27,949
Training 4,070 1,952
Computer and software costs 8,375 6,417
Repairs and renewals 370 5,315
Household and cleaning 2,571 3,293
Travelling and expenses 7,171 4,537
Membership 1,050 1,000
Depreciation 3,254 2,930
853,174 723,157

SUPPORT COSTS
Governance
Finance costs Totals
F f
The enhancement
ofcommunity		 education
and general
information		 by promoting the
Welsh language 923 5,340 6,263
Included
within support		 costs are fees payable to the independent examiner of f4,260.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2023 2022
E F
Independent
examination		 fee 4,260 4,260
Accountancy 1,080 60
Depreciation
-owned assets		 3,254 2,930
Hire ofequipment
8 venues		 1,362 612
Other operating
leases		 31,210 28 143

There were no trustees' expenses
paid for the year e
STAFF COSTS		 nded 31 March 2023 or for the year ended 31 March 2022
2023 2022
6 F
Wages and salaries 633,531 569,863
Social security costs 31,787 28,331
Other pension costs 24,462 23,179
689,780 621,373

2023 2022
60 71

Unrestricted Restricted Total
funds
f		 funds
f		 fundsf
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 98,797 301,026 399,823
Charitable
activities
The enhancement of community education
and
general
information		 by promoting the Welsh
language
451,099 451,099
Other trading
activities		 14,609 14,609
Investment
income		 9 9
Total 564,514 301,026 865,540
EXPENDITURE ON
Raising funds 7,405 7,405
Charitable
activities
The enhancement ofcommunity education
and general
information		 by promoting the
Welsh language 468,359 259,409 727,768
Total 475,764 259,409 735,173
NET INCOME 88,750 41,617 130,367
RECONCILIATION OF FUNDS
Total funds brought forward 165,549 3,787 169,336
TOTAL FUNDS CARRIED FORWARD 254,299 45,404 299,703

15. TANGIBLE FIXEDASSETS
Improvements Fixtures
to and
property fittings Totals
E'
COST
At 1 April 2022 7,302 27,262 34,564
Additions 26,129 26,129
At 31 March 2023 7,302 53,391 60,693
DEPRECIATION
At 1 April 2022 4,380 20,326 24,706
Charge for year 730 2,524 3,254
At 31 March 2023 5,110 22,850 27,960
NET BOOK VALUE
At 31 March 2023 2,192 30,541 32,733
At 31 March 2022 2,922 6,936 9,858
16. DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
Other debtors 1,049 1,056
Accrued income 5,000 14,420
Prepayments 13,981 22,684
20,030 38,160
17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
f f
Social security and other taxes 8,841 8,687
Other creditors 49
Deferred income 40,359 41,761
Accrued expenses 10,617 10,551
59,817 61,048
Included
within accruals		 and deferred income above is the following deferred income:
2023 2022
F E
Deferred income brought forward 41,761 30,587
Released to SOFA (41,441) (30,217)
Additional
income deferred		 in the year 40,039 41,391
40,359 41,761

MOVEMENT IN F U NDS
Net Transfers
movement between At
At 1/4/22 in funds
f		 funds
f		 31/3/23
Unrestricted funds
General
fund		 214,299 (38,867) 24,619 200,051
Ffiliffest 40,000 40,000
254,299 (38,867) 24,619 240,051
Restricted funds
Cyngor Gweithredu Gwirfoddol Cymru-
CGTS3 45,404 (45,404)
Llywodraeth Cymru - Pencampwr
Hyrwyddo
Addysg		 Gymraeg 61,307 61,307
Cyngor B.S.
Cyngor B.S.		 Caerffili
Caeiffili		 - Outdoor Storage
- Early Years		 1,440
23,179		 (1,440)
~23,179)
45,404 40,522 ~24,619) 61,307
TOTAL FUNDS 299,703 1,655 301,358

MOVEMENT
IN FUNDS - contin		 MOVEMENT
IN FUNDS - contin		 MOVEMENT
IN FUNDS - contin		 ued ued ued
Net movement
in funds,
included		 in the above are as follows:
Incoming Resources Movement
resources expended in funds
E F
Unrestricted
funds
General fund 615,764 (654,631) (38,867)
Restricted funds
Llywodraeth
Cymru
Cyngor B.S.Caerffili —Cytundeb		 Gofal 101,262 (101,262)
Plant 30,000 (30,000)
Llywodraeth
Cymru - Helo Blod Lleol
Cyngor B.S.Caerffili - Summer of Fun		 660
34,072		 (660)
(34,072)
Cyngor Gweithredu Gwirfoddol Cymru-
CGTS3
Blaenau Gwent CBC - Head4Arts		 2,060 (45,404)
(2,060)		 (45,404)
Learning
and Work		 Institute 747 (747)
Cyngor Celfyddydau Cymru 10,000 (10,000)
Llywodraeth
Cymru		 - Pencampwr
Hyrwyddo
Addysg
Gymraeg
Cyngor B.S.Caerffili - Outdoor Storage
Cyngor B.S.Caerffili - Community		 67,000
1,440		 (5,693) 61,307
1,440
Empowerment
Fund
Cyngor B.S.Caerffili
Cyngor B.S.Caerffili
Cyngor B.S.Caerffili		 - Early Years
- Grant Chwarae
- Community		 8,980
34,717
3,310		 (8,980)
(11,538)
(3,310)		 23,179
Consultation 4,900 (4,900)
Mentrau
laith Cymru		 - Summer of Fun 14,912 (14,912)
Mentrau
laith Cymru
Cyngor B.S.Caerffili		 —Summer of Fun
—Welsh Medium		 Youth Provision 14,912
5,000		 (14,912)
~5,000)
320,060 ~279.538) 40,522
TOTAL FUNDS 935,824 )934,159) 1,655
Comparatives
for movement		 In funds
Net Transfers
movement between At
At 1/4/21
f		 in funds
F		 funds
E		 31/3/22
E
Unrestricted
funds
General
fund		 165,549 88,750 (40,000) 214,299
Ffiliffest 40,000 40,000
Restricted funds 165,549 88,750 254,299
Cyngor B.S.Caerffili - Strategaeth Pum
Mlynedd 365 (365)
Llywodraeth
Cymru
-		 Helo Blod Lleol 3,422 (3,422)
Cyngor Gweithredu
Gwirfoddol		 Cymru-
CGTS3 45,404 45,404
3,787 41,617 45404
TOTAL FUNDS 169,336 130,367 299,703