REGISTERED COMPANY NUP47BER: 05096968 (England and Wales)
REGISTERED CHARITY NUMBER: 1105172
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
FOR
MENTER IAITH SIR CAERFFILI
MHA (trading name of Maclntyre Hudson LLPI
Limited liability partnership in England & Wales
Registered number OC312313
Elfed House
Oak Tree Court
Cardrff Gale Business Park
CARDIFF
CF23 8RS

IlnENTER IAITH SIR CAERFFILI
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Page
Report of the Trustees
Independent Examinees Report
Statsment of Financial Activlties
Balance Sheet
10
Cash Flow Statement
hlotes to Éhe Cash Flow Statement
12
Notes 'lo the Financtal Statements
13 to 23

MENTER IAITH SIR CAERFFILI
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
The Iruslees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with
the financial statsmenls of the charity for the year ended 31 March 2024. The Iruslees have adopted the provisions of
Aceounling and Reporting by Charities.. Ststement of Recommended Practice applicable lo charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021
(effective 7 January 20191.
Our main long-term goal during this period is-.
Increase the use of the Welsh language across Caerphilly County communitie$ by enabling resldents 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 levèl:
1.11
Co￿rdinate and lead a Welsh Language Forum for Caerphilly County and ensure a prominent and
strategic role for the local Forum.
Produce a detailed and Cur￿￿1 language profile regularfy as the basis for language planning in the County.
To represent the Welsh Language on a cross-seclion of forums and committees within the Third Sector.
local authority and Health Board and the Local SeTvices Board.
1.2)
1.31
Develop and provide servi¢95 arFd opportunities of thg highest quality:
2.1)
Development projects that have a positive impact on the use of Welsh in the County of Caerphilly within the
field of childcare. play and leisure. youth servI￿s, adult education, community events, volunteefing
opportunities. SUPPOrt and trairtring, artistic activities and consultation. The intention of these serwces is to
er>courage conffdence in using the language and strengthen positive attitudes towards the language.
Continue to develop our annual festival. Ffiliffest.
Researching projects in new areas including community translation_
Investigate and develop projects that are changing attitudes and behaviour.
Ensure that all of Menter Caerffili's services meet the requirements and standards of the Trusted Quality
Mark Level 1.
2.21
2_3}
2.41
2.51
Influence for the benefit of the language at county level and represent the voice of Welsh speakers and learners=
3.11
3.21
3.31
3.41
3.51
Respond proactively lo local and national consultations.
Influenee local policy for the benefit of the Welsh language.
Network extensively aeross sectors al the local level.
Effective communication with the public, partners and others.
To raise awareness of the need for Welsh 18nguage services and bodies acting on behalf of those
servI￿s.
Contribute significantly lo development of strateg￿$ and plans, including local community plans, Well-
Being Plan, Third Sector Agreement.
Raise the profile of the important relationship between the loeal economy, quality of life, environment,
Confiden￿ of communities in the language of the community.
Support local people lo express their views on their needs as Welsh speakers and learners.
Support local people to submit views to Servi￿ planners including the local authority and Health Board as
well as others.
Support local people lo express vEwpoinls to seryice planners including the Local Authority, Health
Board and others.
3.6)
3.71
3.8)
3.91
3.10)
Page 1

MENTER IAITH SIR CAERFFILI
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
OBJECTIVES AND ACTIVITIES
Objectives and aims
Research new opportunltles to provide servicgs which arè $elf-sustalnlng:
4.11
Completion of research and detsiled assessments in order lo identify relevant and innovative opportunities
lo develop Welsh medium servi￿$ that are self-sufficient and lake advantage of the economic value of Ihe
Welsh language locally.
Identify components of the existing work of Menler lailh Sir Caerfrili that could operate on a more ambitious
scale a5 social enterprises.
Promote and develop further our child¢a￿ servi￿ which is now a successful seivice employing over 70
members of 518ff.
Conduct research and detailed consultations lo asses$ the sufficiency of establishin9 a pemanenl home
for Menter Caerffili which would operate as a focal point for Welsh medium services in Caerphilly County
Borough and support a range of organisalioris.
Research a range of funding sources lo fulfil the aims of Menler Caerftili.
Ulilise resources in the most effective way lo ensure the most benefit.
4.21
4.31
4.41
4.51
4.61
Manage and develop an organisation which works effectively. with strong governance and conslders and
ensures the wellbeing of its volunteers and members of staff=
5.11
5.21
Achieve and retain Trusted Charity Mark Level 1.
Continue to operate the revision programme of policies including the Staff and Trustees Handbook in
addition lo olhers_
Ensure sufficient funding lo support and sustain our current servi￿$ effectively.
Procure a Human ReSoUr￿S Service.
Develop and adopt new and relevant policies and procedures.
Sustain and review risk management procedures.
Develop a Wellbeing Policy for both membeTS of staff and volunteers in addition to training and
procedures where appropriate.
5.31
5_41
5.5}
5.6}
5.7}
Public benefit
All the work ol Menler lailh is designed to benefit the public. The main aim ol ihe Menler is to boost the èducation and
general knowledge of the community by promoting the Welsh language. This is done by arranging activities and events
which are open lo the PLEblic. The activities and events provide an opportunity for people of all ages lo socialvie. improve
iheir communication skills and to enjoy themselves in a friendly atmosphere. Wide publicity 15 given to the provision and
new people are encoL%raged to lake part. There is a growing demand for the provision from the public in every part of the
County. Some of the activities are free of charge arid when there is a need to charge, support 15 given in the use of
subsidies which are available to redu￿ the cost for people who cannot afftird to pay the full price.
Review of activitÉes
Al the end of another period Menter lailh Sir Caerffili has a very important opportunity lo conts.nue as a very influenbal
community development organisalion in the area and to ftjrther expand its level of services and aclivilies.
11 was therefore very important to consider the current dimale with regard lo the community development field, in order lo
confirm the role of Menter lailh Sir Caerffili as a language and community regenerab.on organisalion. Similarfy, this report
reinforces the importance of Welsh Govemmenvs Strategy for the Welsh Language. Cymraeg 2050.
Projects and partnership5 slated in this document are clear indicats'ons of the main intent of Menter lailh Sir Caerffili,
whieh is empowering and motivating commtjnilies lo develop new opportunities lo use the language, in a manner that
works from the bottom up, while also reinforcing the current opportunitses lo use the langua9e.
Al the heart of the work and objectives of Menler lailh Sir Caerffili therefore, is the clear ethos that the Menter belongs lo
its local communities and the needs and nature of those commLtnilies shape the direction of projects and plans.
Menler laith Sir Caerffili is a leading community and voluntary organisalion, promoting and supporting the development
of the Welsh language across Caerphilly County's communitie5. We operate in order lo enable local residents lo use the
Welsh language in all aspects of their lives. This aim will be achieved through the provision of Welsh medium
opportunities and services for all ages in partnership with a number of other or9anisalion5.
Page 2

MENTER IAITH SIR CAERFFILI
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
OBJECTIVES AND ACTIVITIES
Main areas of our work..
1}
21
31
4)
51
Leading joint planning for the Welsh language al eounty level
Develop and provKle servi￿S and ¢pportunities
Inlluenee for the benefit of the language at COLtnty level
Representing the voice of Welsh speakers and learners in Caerphilly County
Investigating new opportunities lo provide services which a￿ $elf-SUStaining
Mission statement
Menter lailh Sir Caerffili's purpose is to increase the use of the Welsh language across communitie$ in Caerphilly
County. To achieve this we will develop and provide a cross-section of servi￿$ and opportunities to local Welsh
speakers and leamets so that they can use the language. We will consult regularly with local residents lo develop Welsh
language services that are accessible, relevant and of tt)e highest quality. We want lo see a growth in the use of Ihe
Welsh language across communities in the County within a variety of areas. At the heart of our main goal is the
commitment lo work in partnership with a number of local organisalions.
Values
Volunteers and employees of Menter lailh Sir Caerffili are committed to oui core values that are fundamental to our work.
The Welsh Language..
1}
Growth in the use of the Welsh language in the Co*Jnty of Caerphilty in the short temi and in the future is the
primary reason for the existence of Menler Caorffili.
Caerphilly County residents have the right to speak and use the Welsh language in all aspects of community
The Welsh language belongs lo and is relevant to everyone across Caerphilty County's communities.
We want adequate opportunities for the people of Caerphilly County lo use the Welsh language.
21
3}
4}
Our WoTk'.
11
21
31
4)
5)
61
We will develop and provide relevant seNt￿S and of the highest quality.
We can achEve more and act more effectively through joint planning and developing partnerships with others.
We can leam from experience.
We work in a transparent and fair way.
We consider the environment when operating.
We are working in a strategie, creative and innovat*ve way.
People..
INe support our employees and Voluntee￿ and their development.
We Ireal everyone equally.
The involvement of local residents is crucial to u5.
21
3)
Charitable activities
Our detailed operational Plan for 2023-24 contains details atx)ut how we intended lo achieve the above objectives during
the period. The plan includes the individual targets that are intended to be delivered in terms of our various objectives.
The operational plan is a key document in the planning of officers. work programmes and ensures that they are aware of
how their work reflects the objectives and the main aim which is central to all our services. The operational plan will also
help us to decide which individual projects contribute effectively towards meeting the Pfincipal aim and whether there is a
need lo modify projects or develop diffeienl projects.
Key perfomiance Indlcators
High levgl key performance indicators
An increase in the use of the Welsh language across communities in Caerphilly County is the primary goal of Menler
laith Sir Caerffili for the duration of this corporate plan. In ¢onsideralion of this. the most useful high level indicators
laling lo the use of the Welsh language is the census fesults and detailed infomation on local ward level. In addili¢n, it
will be important for us as an oiganisalion lo consider any research undertaken by the Welsh Government Research Unit
and other bodies su¢h as universities and research eompanies. Any surveys that are considertng use of the language
within communities are key in measuring the impact of our activities on the use of the language and the extent lo which
the type of activities provided are achieving our primary goal.
Page 3

MENTER IAITH SIR CAERFFILI
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
OBJECTIVES AND ACTIVITIES
Other kèy pgrforman¢e indicators
Menler lailh Sir Caerffili works and operates projects on behalf of a number of organisalions al present and monitoring
and measuring outcomes is ￿r*traI to Ihal work. We are used lo measuring soft, qualilalive and quanlilalive, outputs
through our work in order to assess and determine whether a¢livilies and projects are achieving their intended goals and
objectives. Through the development of ambitious and relevant tsrgels we have identified a number of perfomiance
indicators Ihal are suitable for and unique lo each element of our work. We will therefore monitor and measure a number
of performance indicators in¢luding'.
1)
2}
3}
4}
5)
61
number of aclivitieslopportunilies
number of beneficiaries
number of volunteers
the number who report increased confidence in using the language
the number who report increase in awareness of Welsh-medium services locally
an in¢￿1$e in turnover or fundraisin9 levels
We will consider these KPI'S on a consistent basis and assess whether they Continue lo be effective in order to measuTe
progress in lemis of the intended results. In addition, employees are aware and familiar with the KPI'S that are relevant to
their iespeclive work programmes and understand how they contribute lo the main objectwe of the inilialive.
The local community
Menter laith Sir Caerfili is managed by an eXperIen￿d and ambitious Management Board of volunteers. The membe
are ffom communib'es across the County of Caerphilly and their guidan￿ and input into the development and effective
management of our work is key. The significant contribution by volunteers ensures that il is the needs of local people that
shape5 our work. In addition. we are recruits'ng and supporting volunteers across our se[vi￿S and activities so that
volunteers coniribute significantly lo every element of our worf(.
A5 well as aitracting volunteers lo our work, when planning projects and services we will conbnue lo bring stakeholders
and local people together lo encourage communities to lake ownership ol new developments. We feel that il is vital that
local residents re￿1ve an opportunity lo Vol￿ their opinion on new developments or respond lo a gaps in setvices.
STRATEGIC REPORT
Financial position
The charity's results are reported in the Slalemenl of Financial Actiwlies on page 9.
A lolal of £936,806 of resour￿5 came in 12023- £935,824), and a lolal of £1,025.12812023.. £934.1691 was spent_ This
gave a nel deficit of £88,32212023.' nel surplus £1.6551. The fund balance brought forward was £301,358 and this gave
a nel lolal of £213.036. This is represented by £177.035 in unreslricled funds and £36,001 in reslricled ftjnds. Tangible
fixed assets represent £28.808. The designated fund balan￿ brought forward in relation lo Ffilifesl was £40.000,
£26,658 of spend has been allocated lo this fund leaving a net total of £13,342 leaving E134.885 as the charities free
reseNes.
No thanges were made lo the accounts for the previous year.
The Iruslees have no material interest in the charity's transactions.
Page 4

MENTER IAITH SIR CAERFFILI
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
STRATEGIC REPORT
Financial review
ReseNes policy
The trustee5 have considered the needs of the charity for financial reserves in accordance with the guidelines given by
the Charity Commission that trustees carry out an ongoing review of the reserves levels and the reserves policy lo
ensure they continue to be relevant in Changing circumstances. As a result they have adopted the following policies..
The need for a reserve fvnd is:.
To have money to earmark for special projects in order to develop them or realise them in a short period
of lime.
To ensure that money is available for adminislralion and support Gosls which enable the charity to
operate, especially durtng periods of Un￿rtaInty that has an enomious impact on the ineome generation
opportunity of the charity. a5 well as additional pressures on future grants. This re$erye level also takes
into account periods at the beginning of 8 new financial year as well as ensuring there are SuffiC￿nI
funds lo meet all conlraclual liabilities in the event of winding up the chaTIty.
To provide a suffiaent reserve lo enab￿ its voluntary fundraising scheme lo operate.
bl
The Gurrent policy of the trustees is to maintain free resetves. whieh are the unrestricted funds of the charity less
designated funds and the net book value of the fLKed assets, al a ￿Ve1 which equates lo al least three months running
costs (approx £170,000). The trustees consider the curient level of reserves to be sufficient lo meet the charity's needs.
Free reserves stood al £134,885 al 31 March 2024.
Future plans
The plans for the period 2022-25 include plans that are already in pla￿ and those we intend to realise from 2024
onwards. In addition to the budget currenuy agreed it is a priority dLtring the period to explore and take advantage of new
income streams, in particular, it is intended lo develop our own income generation method5. for example by broadening
our Childcare provision, consider developing Community translation servi￿$ and provide a cross-section of SeN1￿5. TO
accompany this we will consider tendering for contracts, ensure further grants and investigate more alternative methods
of fund raising, for example erowd-funding..
In the past, we have been very successful in securing grants frorn a wide variety of sources but it is proposed lo consider
the grant programmes below during the period under review..
1)
Local funds administe￿d by Caerphilly County Borough Council and GAVO
2} Lollery funds- People and Pla￿S and the Heritage Fund
3} Funds and grants from other Welsh Govemment departments
41 Trusts e.g. Esmee Fairburn, Paul Hamlyn Foundation. Henry Smith
51 Volunteering in Wales Fund
6}
Arts Council for Wales funding
7} SPF funding
In line with our objectives for 2022-25. Menler laith Sir Caerffili is keen lo allocate time in order lo explore the potential of
developing projects or new inits"atThies which will generate a new sOu￿e of income to invest in our services or lo develop
new services.
Page 5

MENTER IAITH SIR CAERFFILI
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
In order lo achieve the aims and objectives within this report it is essential that we preserve and develop the
management structure and staffing that we currently operate. This structure was developed following a detailed Jtsb
Evaluation exercise in 2013 and it is fell that il reflects the needs of the organisalion and enable$ us lo operate and lo
¢ommunicale effectively. The management and eommunicalion processes below supports the structure.
Management Board of Directors￿rustees
The Board meets quarterfy with the Chief Officer and receNes a pro9ress report and finanGial report. The directors are
acting in order lo achieve the main aim and objectives of the organisalion and is responsible for the strategic
management of Menler laith Sir Caerffili. Chair of the organisation acts as the Chief Officerfs line manager 2nd the
Treasurer of the organisation will meet regulady with the Chief Officer lo monitor budgets and the financial position. In
addition, annually, Mernbe￿ of the Management Board conducl performan￿ management meetings with each member
of staff. At limes, there will be a need lo establish sub4ommiitees. lo consider specific issues or complete a piece of
work. The Board has agreed the organisalion's long-lem strategy and defines its main aim and objectives that reflect
this report and the short-tem) operational plan.
Chief Officer
The Chief Officer is the line manager for the team of core stsff and responds to the needs of the organisalion on a day-
to-day basis. In addition, the Children and Families Services Officer also acts as a line manager for our workforce of
Childcare Support Officers. The line managers will hold meeting5 on a quartedy basis as well as organising monthly staff
meetings and meeb.ngs with specrfic groups of staff as needed. These processes ensure that all staff are familiar wilh
and committed lo slialegic and operational plans. In addition, the Chief Officer will discuss with each Member of staff
how their work programmes support the aims and objectives of the initiative and expected outputs. There is also
agreement on whi¢h performance indicators are used lo measure progress_
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
05096968 {England and Wales}
Registered Charity number
1105172
Registered office
Porth Tredomen
Parc Tredomen
Yslrad Mynach
Hengoed
Caerphilly
CF82 7EH
Trustees
J Grenfell
D A Thomas
G H Davies
L l Neale
J Bnjzas
S Jarrell
H Rowlands
L Roberts
G WAshlon
R Spiller
resigned 22 November 2023
resigned 15 January 2024
appointed 22 November 2023
Chief Executlve Officer and Company Secretary
L C Jon85
Page 6

MENTER IAITH SIR CAERFFILI
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
REFERENCE AND ADMINISTPATIVE DETAILS
Independent Examiner
MHA (trading name of Maclntyre Hudson LLP)
Limited liability partnership in England & Wales
Registered number OC312313
Elfed House
Oak Tree Court
Cardiff Gale Business Park
CARDIFF
CF23 8RS
Approved by order of the Board of Trustees on .........
-and signed on ils behalf by..
J Grenfell - Trust
Page 7

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
MENTER IAITH SIR CAERFFILI
Independent examinor's report to the trustèes of Menter laith Sir Caerfflll I'the Company'}
I report lo the charity Iruslees on my examination of the a¢eounls of the Company for the year ended 31 Ma￿h 2024.
Responsibilities and basis of report
As the charity's Iruslees of the Company land also its directors for the purposes of company lawl you are responsible for
the preparation of the accounts in accordance with the requirements of the Companies Act 20061'lhe 2006 Acl'l.
Having satisfied myself that the accounts of the Company are not required to be auditsd under Part 16 of the 2006 Act
and are eligible for independent examination. I report in respect of my exarninalion of your charity's accounts as carried
out under Section 145 of the Charities Act 2011 {'Ihe 2011 Act'}. In carrying out my examination I have followed the
Directions given by the Charity Commission under Section 145151 Ibl of the 2011 Act.
Independent examinerfs ststement
Since your charity's gross income ex￿eded £250,000 your examiner musl be a member of a listed body. I can confi
that l am qualified lo undertake the examination because l am a member of the Association of Chartered Certifted
Accountants, which is one of the listed bodies.
I have Completed my examination. I confirm that no matters have corne to my attention in connection with the
examination giving me cause lo believe..
accounb.ng records were not kept in respect of the Company as required by Seelion 386 of the 2006 Act-, or
the accounts do not accord with those records., or
the accounts do not comply wilh the accounting requirements of Section 396 of the 2006 Act other than any
requirement that the accounts give a true and fair view which is not a matter considered as part of an
independent examination., 01
the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities (applicable to charib'es preparing their accounis
in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 10211.
I have no concerns and have come across no other maiters in connection with the examination lo which attenlion should
be drawn in this report in order lo enable a proper understanding of the accounts lo be reached.
Julia Mortimer FCCA
MHA Ilrading name of Maclntyre Hudson LLPI
Limited liability partnership in England & Wales
Registered number OC312313
Elfed House
Oak Tree Court
Carditf Gate Business Park
CARDIFF
CF23 8RS
Date..
Page 8

MENTER IAITH SIR CAERFFILI
STATEMENT OF FINANCIAL ACTIVITIES
{INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT}
FOR THE YEAR ENDED 31 MARCH 2024
2024
Total
funds
2023
Totsl
funds
Unrestricted
funds
Restricted
funds
Note$
INCOME AND ENDOWMENTS FROM
Donations and legacies
255,361
255,361
326,002
Charitable actIvI￿eS
The enhancement of community education and
general infomialion by promoting the Welsh
language
677,675
677,675
606.473
Other trading activities
Investment income
1,944
1.826
1.944
1.826
2,869
480
Total
681.445
255,381
936.806
935.824
EXPENDITURE ON
Raising funds
70,710
70,710
74.732
Charitable activities
The enhancement of community education and
general information by promoting the Welsh
language
673,751
280,667
954.418
859.437
Totsl
744.461
280.667
1,025.128
934,169
NET INCOMEI{EXPENDITURE)
163,0161
125.306)
188,3221
1,655
RECONCILIATION OF FUNDS
Total funds brought fosward
240.051
61,307
301.358
299.703
TOTAL FUNDS CARRIED FORWARD
177,035
36,001
213,036
301,358
The notes f¢m part of these financial slalements
Page 9

MENTER IAITH SIR CAERFFILI
BALANCE SHEET
31 MARCH 2024
2024
Total
funds
2023
Total
fund$
Unreslrt¢ted
funds
Reslricled
funds
Notes
FIXED ASSETS
Tangible assets
28.808
28,808
32,733
CURRENT ASSETS
Debtors
Cash al bank and in hand
16
21,738
158,130
15,055
20.946
36.793
179,076
20,030
308,412
179,868
36,001
215,869
328,442
CREDITORS
Amounts falling due within one year
17
{31,6411
131,6411
159,8171
NET CURRENT ASSETS
148.227
36,001
184,228
268.625
TOTAL ASSETS LESS CURRENT LIABILITIES
177,035
36,001
213,036
301,358
NET ASSETS
177,035
36,001
213.036
301.358
FUNDS
Unresliicled funds
Reslricled funds
19
177,035
36,001
240,051
61,307
TOTAL FUNDS
213.036
301.358
The charitable company is enlilled lo exemption from audit under Section 477 of the Companies Act 2006 for the year
ended 31 March 2024.
The members have not required the company lo obtain an audit of ils financial statements for the year encsed
31 March 2024 in accordance with Section 476 of the Companies Act 2006.
The Iruslees aCknOw￿dge their responsibilities for
lal
ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the
Companies Act 201￿ and
preparing financial slalements which give a tTue and fair view of the slate of affairs of the charitsble company as
al the end of each financial year and of ils surplus or deficit for each financsal year in accordance with the
requirements of Sectlons 394 and 395 and which otherwise comply with the requirements of the Companies Act
2006 relating lo financial statements, so far as applicable lo the charitable company.
Ibl
an
ial statements were approved by the Board of TTUStees and auth0ri5ed for issue on
and were signed on its behalf by".
en
11 Trustee
The notes fom part of these financial statomenls
Page 10

MENTER IAITH SIR CAERFFILI
CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
Cash fl¢)ws from operatlng actlvlties
Cash generated from operations
126.087)
21.328
Nel cash (used inllprovided by operating activities
126,0871
Cash flows from investing actlvlties
Purchase of tangible fixed assets
Interest received
15,075)
126,1291
480
Net cash used in investing activities
Change In cash and ¢ash equivalents In
the reporting period
Cash and cash equivalents at the
beginnin9 of the reporting period
1129,3361
{4.3211
308.412
312.733
Cash and cash equivalents at the end of
the reporting period
179,076
308,412
The notes fom part of these ffnancial statements
Page 11

MENTER IAITH SIR CAERFFILI
NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2024
RECONCILIATION OF NET IEXPENDITUREII]NCOME TO NET CASH FLOW FROM OPERATING
ACTIVITIES
2024
2023
Net lexpenditure)lincome for the reportlng period (as per the
Ststemenl of Financial Actlvltles)
Adjustments for:
Depreciation charges
Interest received
Ilncreaselldecrease in debtors
Decrease in creditors
188,322)
1,655
9,000
11,8261
(16.7631
28,176
3,254
14801
18,130
1,231
Net cash Iusgd invprovided by operatlons
126.0871
21.328
ANALYSIS OF CHANGES IN NET FUNDS
Al 114123
Cash flow
Al 3113124
Net cash
Cash al bank and in hand
308,412
129,336
179,076
308,412
129.336
179,076
Total
308,412
129,336
179,076
The notes fomi part of th858 finanaal 51alements
Page12

MENTER IAITH SIR CAERFFILI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
STA TUTORY INFORMATION
Menler lailh Sir Caerffili 1$ a ￿MpanY limited by guarantee incorporated in Wales within the United Kingdom.
The registered office is St. Margarefs Park. Suite 1 Pengam Road, Aberbargoed, Bargoed. Mid Glamorgan,
CF81 9FW
The financial statements are presented in Sterling (£1, the company's functional currency. and rounded to the
nearest pound.
The principal activities and nature of the charills operations is that of the enhancement of community education
arid general information by promoting the Welsh language.
The significant aceounling policies applied in the preparation of these financial statements a￿ Set out below.
These policies have been consistently applied to all years presented unless otherwise slated.
ACCOUNTING POLICIES
Basls of preparing the financial statements
The financial slalemenls of the charitable company. which is a public benefit entity under FRS 102, have been
prepared in accordance with the Chartties SORP IFRS 1021 'Accounting and Reporting by Chalil￿s-. Slalement
of Recommended Practice applicable to charities Preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 102 S1A Update Bulletin 11 (effective 1
January 2019}', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK arld
Republic of Ireland. and the Companies Act 2006. The finaneial slalemenls have ken prepared under the
historical cost convention.
Assets and liabilities are initially recognised al historical cost or transaction values unless otherwise staled in the
relevant accounting policy notelsl
Income
All income is Tecognised in the Statement of Financial Activities once the charity has enlillemenl to the fi3nds, it
is probable that the income will be received and the amount can be measured reliably.
Donations and legacies income
Donations and legacies income includes donatr'ons. gifts and grants that provide core fvnding or are of a general
nature are recognised where there is enlillemenl, probability of receipt and the amount can be measured with
sufficient reliability. Such income is onty deferred when the donor specifies il musl be used in future accounting
periods or the donor has imposed conditions which musl be met before the charity has unconditional enliuemenl.
Income from charitable activities
Income from charitable activities includes income recewed under contract or where enlillement lo grant funding
is subject lo specific perfonnance conditions. This iftcome is recognised as the related seNices are provhled and
there is entitlement, probability of receipt and the amount can be measured with sufficient reliability. Income is
deferred when the amounts re￿IVed are in advan￿ of the perfomiance of the serviee or event lo which they
relate.
Investment income
Investrnenl income is ￿￿gnised on a receivable basis.
Expgnditure
Liabilities are recognised as expenditure as soon as there is a legal or conslruclive obligation committing the
charity to that expenditure, il is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is aecounted ft)r on an accruals basis and
ha5 been classified under headings that aggregate all cost related to the category. Vlfftere costs cannot be
directly attributed to particular headings they have been allocated to activities on a basis consistent with the use
of Tesources.
Expenditure on raising funds include costs of fundraising. advertising, marketing and dire¢l mail materials.
Expenditure on charitsble expenditure comprises those costs incurred by the ¢harity in the delivery of ils
activities and serVi￿S for ils beneficiaries. 11 includes both costs that can be allocated directly to $ueh activities
and those costs of an indirect nature necessary to support them.
Page 13
continued...

MENTER IAITH SIR CAERFFILI
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES - ¢ontinued
Expenditure
Support costs are those costs that, whilst necessary lo deliver an activity. do not themselves pr(Iduce or
conslibjle ihe oulpul of the charitable aclivtty. This includes govemance ¢osls which are those costs associated
with meeting the conslilulional and ststutory requirements of the charity and include the accountancy fees and
osts linked lo the strategic management of the charity.
Tangible fixed assets
Fixed assets are capilalised al eost.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the
useful life of that asset as follows..
Improvements to property
Fixtures and fittings
10.kn slraighl line
25% reducing balance
Taxatlon
The charity is exempl from ¢orporalion tax on its eharitable aclivilies.
Fund accountlng
Unreslricled funds can be used in accordance with the charitable objecb.ves al the discretion of the trustees.
Reslricled funds can only be used for particular restricted purposes within the objects of the charity. Reslrtctions
arise when specified by the donor or when funds are raised for particular reslricled purposes.
Further explanation of the nature and purpose of each fund is included in the notes lo the financial ststemenis.
Hire purchase and leasing commitsnents
Rentals paid ijnder operating leases are charged to the Slalemenl of Financial Acb"vilies on a straight line basis
over il)e peritsj of the lease.
Pension costs and other post-retirement benefits
The charitable company operates a defined conlribub.on pension scheme. Contributions payable to the Charitable
ompany's pension scheme are charged lo the Slalemenl of Financial Activities in the period to which they felale.
Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial inslrutnenls.
Basic financial instruments are initially recognised al transaction value and subseqLtenlly measured al their
seitlemenl value.
Debtors
Trade debtors and other debtors are recognised at the setllement amount due after any trade discounts offered.
Prepayment are valued al the amount prepaid net of any trade discounts due.
Creditors
Creditors are recognised where the charity has a present obligation resulting from a past event that will probably
result in the transfer of fund5 to a third paty and the amount due lo sellle the obligation can be measured or
estimated reliably. Creditors are nomially recognised al their setuemenl amount after allowing for any trade
discounts due.
Page 14
continued...

MENTER IAITH SIR CAERFFILI
NOTES TO THE FINANCIAL STATEMENTS - contlnued
FOR THE YEAR ENDED 31 MARCH 2024
DONATIONS AND LEGACIES
2024
2023
Grants
255,361
326,002
Grants received. included in the above. are as foll¢)WS'.
2024
2023
LlYW￿lraeth Cymru
Cyngor B.S. Caerffili - Cylundeb Gofal Plant
Llywodraelh Cymru - Helo Blcxy Lleol
CCBC - Small e8pitsI grant
Cyngor B.S. Caerffili - Hwyl o Haf
Mentrau lailh Cymru - Kickslart Scheme
Blaenau Gwenl BC- Head4Arts
Sefydliad Dysgu a Gwailh
CCBC - Community Empowemient Fund
CCBC- Early Years
CCBC- Grant Chwarae
CCBC - Community Consullalion
Menlrau laith Cymru - Summer of Fun
Mentrau laith Cymru - Other
Arts Counctl of Wales
Llywodraeth CYMTU - Pencampwr Hyrwyddo Addysg Gymraeg
CCBC - Welsh Medium Youth Provision
Menlrau Faith Cymru - Coslau Swyddfa
CCBC- National Playdays
Main Grants
CCBC- Council Arts Development
Caerphilly Town Council
Cyngor Bwrdeislref Sirol Caerffili - PTosiecl Perthyn
Caerffili Council Clubs
168,552
30,000
101,282
30,000
660
1,440
34,072
5.942
2.060
747
8,980
34.717
3.310
4,900
14.912
1,000
10,0(JO
67.000
5,000
10.120
1.122
10.000
5,000
1.424
750
9,978
2,060
1.3(K)
12,055
3.000
255,361
326,002
OTHER TRADING ACTIVITIES
2024
2023
Other income
1.944
2.869
INVESTMENT INCOME
2024
2023
Interest receivable
1,826
480
Page 75
conts'nued.

MENTER IAITH SIR CAERFFILI
NOTES TO THE FINANCIAL STATEMENTS - contlnued
FOR THE YEAR ENDED 31 MARCH 2024
INCOME FROM CHARITABLE ACTIVITIES
2024
2023
Club fees
Community events
664,850 598,972
12,824
7,501
677,674 606,473
RAISING FUNDS
Raising donations and legacles
2024
2023
Hire of equipment & venues
Events
Literature and books
Insurance
1,781
59,266
120
9,543
1.362
63.252
134
9.984
70.710
74,732
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 91
Support
costs {see
note 10)
Totals
The enhancement of community
education and general infomiation by
promoting the Welsh language
947,411
7,007
954.418
DIRECT COSTS OF CHARITABLE ACTIVITIES
2024
2023
Staff costs
Rent
Rates and water
Light and heat
Telephone
Postage and slalionery
Office coslslgoods
Translation
Resour￿$
Training
Computer and sofvare costs
Repairs and renewals
Household and cleaning
Travelling and expenses
Membership
Depreci81ion
746.469
40,586
294
1.904
12,563
7,669
9,038
1,656
98,756
5,269
3,890
238
769
8,270
1.040
9.000
689,780
31,210
181
4,411
9,856
5,231
9,240
1,656
74,748
4.070
8,375
370
2.571
7.171
1,050
3,254
947,411
853,174
Page 16
continued...

MENTER IAITH SIR CAERFFILI
NOTES TO THE FINANCIAL STATEMENTS - contlnued
FOR THE YEAR ENDED 31 MARCH 2024
10.
SUPPORT COSTS
Governance
costs
Finan¢e
Totals
The enhancement of community education
and general information by promoting the
Welsh language
887
6,120
7,007
Included within support costs are fees payable lo the independent examiner of £4,260.
11.
NET INCOMEIIEXPENDITUREI
Net incomel(expendilurel is stated after chargingllcrediling}=
2024
2023
Independent exam fee
Accountancy
Depreciation - owned assets
Hire of equipment & venues
Other operating leases
5,040
1.080
9.000
1,781
40.586
4,260
1,080
3.254
1,362
31.210
12.
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees. remuneration or other benefits for the year ended 31 March 2024 or for the year ended
31 March 2023.
Trustees. expenses
There were no Iruslees. expenses paid for the year ended 31 March 2024 or tor the year ended 31 March 2023.
13.
STAFF COSTS
2024
2023
Wages and salaries
Social security cos15
Other pension costs
680.567
37.867
28.035
633,531
31.787
24,462
746.469
689.780
The average monthly number of employees during the year was as follows..
2024
62
2023
60
Stsff
No Bmployees received emoluments in excess of £60.000.
The lolal key management personnel ￿m￿neratIon benefits durtng the year was £50.329 {2023.' £49,082)
Page 17
continued...

MENTER IAITH SIR CAERFFILI
NOTES TO THE FINANCIAL STATEMENTS - contlnued
FOR THE YEAR ENDED 31 MARCH 2024
14.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unreslricled
funds
Restrictsd
fvnds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
5.942
320,060
326,002
Charitable activities
The enhan¢emenl of community education
and general infomalion by promohng the
Welsh language
606,473
606,473
Other trading activities
Investment income
2.869
480
2,869
480
Total
61S,764
320,060
935 824
EXPENDITURE ON
Raising funds
74,732
74,732
Charitable activities
The enhancement of community education
and general information by promoting the
Welsh language
579,899
279,538
859.437
Total
654.631
279,538
934.169
NET INCOMEIIEXPENDITUREI
Transfers between funds
138,8671
24.619
40,522
24,6191
1.655
Net movement in funds
114.2481
15,903
1,655
RECONCILIATION OF FUNDS
Total funds brought fotward
254,299
45,404
299,703
TOTAL FUNDS CARRIED FORWARD
240,051
61.307
301,358
Page 18
Continued...

MENTER IAITH SIR CAERFFILI
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
15.
TANGIBLE FIXED ASSETS
Improvements
lo
propety
Fixtures
and
fittings
Totsls
COST
Al 1 April 2023
Additions
7.302
53,391
5,075
60,693
5,075
Al 31 March 2024
7,302
65,788
DEPRECIATION
At 1 April 2023
Charge for year
5.110
730
22.850
8.270
27.960
9.000
At 31 March 2024
5.840
36.960
NET BOOK VALUE
Al 31 March 2024
1,462
27.346
28.808
At 31 March 2023
2.192
30.541
32,733
16.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Other debtors
Aecrued income
Piepayments
1,367
26,567
8,859
1,049
5,000
13,981
36,793
20,030
17.
CREDITORS: AMOUNTS FALLING DUE VIITHIN ONE YEAR
2024
2023
Social security and other taxes
Other creditors
Deferred income
Accrued expenses
9.285
454
8,841
40.359
10,617
21,902
31.641
59.817
Included within accruals and deferred income above is the following deferred income..
2023
2022
Deferr8d income brought forward
Released to SOFA
Additional income deferred in the year
41,761
141,4411
40,039
30,587
{30,217}
41.391
40.359
41,761
The deferred income relates lo funding received in advance of service delivery.
Page 19
¢ontinued...

MENTER IAITH SIR CAERFFILI
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
18.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows..
2024
2023
Within one year
Be￿een one and five years
In more than five years
17.375
42.598
20,218
59,454
519
S9,973
80,191
Total operating lease payments recognised as an expense in the year was £22,20312023'. £21,528).
19.
MOVEMENT IN FUNDS
Nel
movement
in fvnds
Al
3113124
At 114123
Unrestricted funds
General fund
Ffiliffesl
200.051
40,000
136.358}
26,658
163,693
13,342
240.051
163.0161
177,035
Restricted funds
Llywodraelh Cymru - Pencampwr
Hyrwyddo Addysg Gymraeg
Cyngor B.S Caerffili- Giant Chwarae
61.307
129,596}
4,290
31,711
4.290
61,307
25,306
36,001
TOTAL FUNDS
301.358
88.3221
213,036
Nel movement in funds. included in the above are as follows..
Incoming
resour￿5
Resources
expended
Movement
in funds
Unrestricted funds
General fund
Ffiliffest
681,445
1717,8031
26,6581
136.3581
26,6581
681,445
1744,461)
163.0161
Restricted funds
Llywodraelh Cymru
Cyngor B.S. Caerffili - Cylundeb Gofal
Plant
Llywodraelh Cymru - Pencampwr
Hyrwyddo Addysg Gymraeg
Cyngor B.S Caerffili- Grant Chwarae
Mentrau lailh Cymru
Ffililest
Grant Ffyniant Bro SPF
CCBC- Welsh Medium Youth Provision
Cronfa Cymunedol Loleri
Club Fund
98,552
198,5521
30,OCM)
130,0001
70,000
10,870
2,546
13,360
12,055
5,000
9,978
3,000
199.5961
16,580}
12,5461
113.3601
112,0551
15,000}
19,978}
3,000
(29.5961
4.290
255,361
280,e67
25.306
TOTAL FUNDS
936,806
1,025,128)
88,3221
Page 20
contsnued...

MENTER IAITH SIR CAERFFILI
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
19.
MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
Net
movement
in funds
Transfers
between
funds
Al
3113123
Al 114122
Unrestri¢tod funds
General fund
Ffiliffest
214,299
40.000
138,8671
24.619
200.051
40.000
254,299
{38,8671
24,619
240,OS1
Restrfcted fund$
Cyngor Gweilhfedu Gwirfoddol Cymru -
CGTS3
Llywodraeth Cymru - Pencampwr
Hytwyddo Addysg Gymraeg
Cyngor B_S Caerffili- Outdoor Storage
Cyngor B.S Caerffili- Early Years
45,404
145.4041
61,307
1.440
23.179
61,307
{1.440}
23.1791
45,404
40.522
24,619
61,307
TOTAL FUNDS
299.703
1,655
301.358
Comparative net movement in funds, included in the above are as follows-
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
615,764
{654,631}
138,8671
Restricted funds
Llywodraeth Cymru
Cyngor B.S. Caerffili- Cylundeb Gofal
Plant
Llywodraelh Cymru - Helo Blod Lleol
Cyngor B.S. Caerffili - Summer of Fun
Cyngor Gweilhredu Gwirfoddol Cymru -
CGTS3
Blaenau Gwenl CBC - Head4Arts
Learriing and Work Institute
Cyngor Celfyddydau Cymru
Llywodraeth Cymru - Pencampwr
Hyrwyddo Addysg Gymraeg
Cyngor B.S Caerffili - Outdoor Storage
Cyngor B.S Caerffili- Community
Empowement Fund
Cyngor B.S Caerffili- Early Years
Cyngor B.S Caerffili- Grant Chwarae
CyngorB.S Caerffili- Community
Consultation
Mentrau lailh Cymru - Summer of Fun
Mentrau lailh Cymru - Learners Activities
Cyngor B.S. Caerffili - Welsh Medium
Youth Provision
101,262
1101,2621
30,000
660
34.072
(30,000}
{660)
134.0721
{45.4041
12.0601
17471
110,000)
145,404}
2.060
747
10.000
67.000
1,440
15,693}
61.307
1,440
8,980
34,717
3,310
18,9801
111,5381
{3,3101
23,179
4,900
14,912
1,000
14,900)
114,9121
11,0001
5,000
320,060
279,538
40,522
TOTAL FUNDS
935,824
934.169)
1,855
Page 21
continued...

MENTER IAITH SIR CAERFFILI
NOTES TO THE FINANCtAL STATEMENTS - contlnued
FOR THE YEAR ENDED 31 MARCH 2024
19.
MOVEMENT IN FUNDS - Gontinued
Designated funds
Ffiliffesl- the Board agreed lo sel aside an amount lo be used for the 2023 Ffiliffesl event.
Restricted lunds
Llywodraeth Cymru
This is Menler Caerffili's core grant which conlribules to the ￿$ts of the Chief Officer. Finance and Administrative
Offi¢er, Community Development Officer and office costs.
Llywodraeth Cymru - Pencampwr Hyrwyddo Addysg Gymraeg
Welsh Governmenl funding for a new regional project lo promote Welsh medium education across 10 10¢81
authorities in South East Wales. Menler Caerffili has agreed lo host the proje¢l and manage the funding and
Project Champion.
Cyngor B.S. Caerffili - Cytundeb Gofal Plant
This ag￿ement funds development work within the childcare sector in order lo increase the use of the Welsh
language within a range of childcare.
Ffiliffest
Funding received lo develop and hold an annual celebration of the Welsh language, local heritage and culture.
This includes the main festival in addition lo a series of 'frinj' events held prior and following the main festival.
Mentrau laith Cymru
Funding is re￿iVed 10 5UPPOrt a series of activities for adult Vvelsh learners which provide an opportunity for local
people lo gain confidence using the Welsh language and connect with Welsh speaking organisalions.
Cyngor B.S. Caerffili - Grant Chwarae
Funding lo develop and deliver Welsh medium playschemes during the school holidays.
Grant Ffyniant Bro Cronfa Ffyniant Gyffredin Rhaglen Datblygu Gwledig Cwm a Mynydd Cyngor
B.S.Caerffili
Funding re￿iVed to develop a Community project which focuses on indDfidual communities lo enhance the
opportunib.es lo use the Welsh language, leam about the natural environment and lake part in heritage and
cultural aclniilies.
Cyngor B.S. Caerffili - Welsh Medium Youth Provision
Funding provided lo develop and deliver a range of services and acliviiies through the medium of Welsh, in the
community, for young people.
Cronfa Cymunedol Lotsrl
Funding received to fvjrther develop Ffiliffest as a community event which celebrates the Welsh language. local
ullure and heritage.
Prior year funds only
Llywodraeth Cymru - Helo Blod Lleol
The agreement support5 businesses to increase their use of the Welsh Language.
Cyngor B.S. Caerffili - Hwyl o Haf
Funding to provide Welsh medium activities for children and young people lo alleviate the effects of CovKI-19
Cyngor Gweithredu Gwirfoddol Cymru - CGTS3
Funding lo support the improvement of services and systems to ensure the organisalion is as resilient as
possible.
Head4ArtslBlaenau Gwent County Borough Council
Support work provided for Welsh medium digital and art activities in the community.
Learnlng and Work Instltute
Funding lo support the delivery of Welsh medium leaming opportunitie$ for adults.
Page 22
continued...

MENTER IAITH SIR CAERFFILI
NOTES TO THE FINANCIAL STATEMENTS . contlnued
FOR THE YEAR ENDED 31 MARCH 2024
19.
MOVEMENT IN FUNDS - continued
Cyngor Celfyddydau Cymru
Funding towards the costs of Ffiliffest, Menler Caerfftli's annual summer festival lo celebrate the Wepsh language,
arts and culture.
Cyngor B.S. Caerfflll - Outdoor Storage
Grant awarded during the year to purchase outdoor storage units for the childcare clubs.
Cyngor B.S. Caerffill - Comrnunity Empowennent Fund
Funding lowaids the development of FfiliffesL Menlei Caerffili's annual $ummer festival to celebrate the Welsh
language, arts and culture.
Cyngor B.S. Caerffili - Early Years
Various grants awarded during the year to purchase various items of equipment and resources for the childcare
clubs.
Mentrau lalth Cymru - Learners Activities
Funding provided to deliver a range of acbvilies for adult Welsh learnets in the community.
Cyngor B.S. Caerffili - Communlty Consultstion
Menler Caerffili were commissioned by Caerphilly County Borough Council lo consult with local coThmunilies lo
delemiine the need for opportunities to use the Welsh language and engage in cultural and heritage actwities_
Mentrau laith Cymru - Hwyl o Haf
Funding provided lo develop and deliver a programme of Welsh medium activities in the community foi children
ar>d young people. The funding was allocal&J to respond lo the adverse effects of Covid-19 and subsequent lock-
dawns.
20.
EMPLOYEE BENEFIT OBUGATIONS
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from
those ol the challty in independently administered funds. The pension cost charge represerits conlribulions paid
by the charity to the fund and amounted to £28.03512023.' £24.4621. Contributions due at the year end amounted
lo £Nil {2023.. £Nil)
21.
CONTINGENT LIABILITIES
During the year ended 31 March 2023. the charity received a number of grants from Cyngor BC Caerffili through
the Childcare and Early Years Scheme. The lotsl reeeived amounted lo £34.717. A condition of the grants is
that Menler lailh Sir Caerffili commit to offering childcare for a minimum of 5 years from the final graf)I paymen(
else all, or part. of the funding maybe required to te repa￿1. No repayment was required for the year ended 31
March 2024.
22.
RELATED PARTY DISCLOSURES
There were no further related paty transaction for the year ended 31 March 2024 that require disclosure.
Page 23