Canolfan A Menter Gymraeg Merthyr Tlldful (Cwrynni cjfyngdig drwy ww•nt) Adroddiad Btynyddol a Datganiadau Ariannol ar gyfer y Flwyddyn yn GoTffen 31 Mawrth 2023 Canolfan A Menter Gymraeg Merthyr Tudful (A company limited by guaTant¢el Annual Report and Financial Statetll¢nts for the Year Ended 3 1 March 2023 Cynnwys Adroddiad yr Ymddiriedolwyr Adroddiad ArholwT Annibynnol Datganiad Cyfunol o we1thga￿ddall Ariannol 10 Mantolen Cyfi]nol Mantolen 12 Nodiadau i'r Dat8aniadau Ariannol 13 i 24 Conlents Trustees, Report Inde￿nI￿nt Examinees Report Consolidated StateTnent of Financial A¢tivities 10 Consolidated Balanc¢ Sheet Balance Sheet 12 Notes to the Financial Statem¢nts 13to24 Canolfan A Menter Gymraeg Merthyr Tudful ADRODDIAD YR YMDDIRIEDOLWYR AR GYFER Y FLWYDDYN YN GORFFEIY 31 MAWRTH 2023 MadT y]nddiriedolwyr. sy'n &vfgrwyddwyr al ddibenion cyfraith cwmni, yn cyflwyno'r adrodthad blynyddol ￿8￿yd a datganiadau ariÈnnol y ¢wn￿l eluKnnol ar gyfery t]wyddyn a ddaeth i ben ￿ 31 Mawrth 2023. NodBu xt amtglljOII Datblygu addysE agwybodaeth gyffteJirnl y gymuned. drwy sefydlu a chy[￿￿ cartolfan er mwyn annog Asludiaeth a defnydd o'r i&ith Gymrae& gyda darporitieth o ddarlithoedi 8r%vpiau tr&fo& a t￿tIthgWrddaU c¢lfyddyd(>l dTWy Eyfrwng yr iaith hoTll￿. CryThodeb Gweithredol m￿ Menter laith Merthyr Tudful yn ganolbwynt i ddatblygilld y Gymracg trwy ￿lthredlÈd Ca]M)Ifan Soar w inte8reiddiadyGymraeg i'r gymuned leol. Amcan strategol Menlcr I￿thm¢rthjT Tudful ywcefrtogi cyflamniad strateBaeth Cymraeg Llywodr8¢th cYMT￿ Cymracg 2050: Miliwn o Siaradwyr. trwy gynyddu'r defllydd o'r Gytnr&eg yn y gymuned. Gwneir hyn dnwy gyflawni taf8edau aQsod￿ydrnewll cydweithrediad a Llywodraeth C)qnru gydachethogaeth Rhwydwtiith Merttrau I￿th ledled Cymru. Nod Dtddf Llesi8tt1 Cenedlaethau'r Drfothl Icymrul 2015 )ryv Creu C)ryt)TU yrydym oll 8JM fyw ynddi heddiw, ac yn y dyfodol sy'n mynd lawyn Ilaw a Stratega￿h y Gymra¢g. Yn Bat￿l0g i ethos ein sefydliad yw knd diwylliznL Ireftadaeth a'r Gytnr&eg yn ttynnu ym Merthyr Tudful. Cynwyniad Cryno Mae Mentei. laith Merthyr Thdfuj yn gweithredu fel rharte rwydwaiti) o bwtneriaid Cyjnraeg sydd yn gwasanaethu'r ardal ￿ gynnwy5 Dysgu CymraegMoTgEnnwg ICs0I. Urdd Gobaith (:yn1r￿ Mudiad Meirhrin a Chymraeg i Blant. Mae'r Fenter yn aml yn cyfeirio unigolion asefydlidddu at Y FQrtn¢riaid ernill &Ch￿ff ei hystyried fel y'8lu(r sydd yn g¥vneud ir Rhwydwath weithredu'n llwyddiaTLDU5 yn ein cymuned. M&e sefydlu Canolfan Sow frl cartref i bartrtcriaid CYmr￿g yng nghanol tref Merthyr wtdi bod yn ￿1Wedd0] i gydweilhrediad ein sefydliadau Nyrth Byflawm Strategaethau Llywodracth Cymw ¢r5 2011. Ma¢ MenteT laiih Merthyr Tudfi]l g￿rithi0 mewn pth¢riaeih ag Htnrywiaeih cang 0 5efydliadau cy]nunedoL celfyddydol a Ile51Ètit i gy￿a¢dd cynulleidfaottdd a chymunedau newydd. Ytndrtthwn at ymat¢b i'n cytnuned leol a myfyTiO ami. Cyd-destun Bwrd¢istref Sirol Merthyr Tudfvl yw un o'r Ileiaf Y￿ Nghymru. Hen ardd ddiwydiannol yw hi ac er Tllor gryf ywrrhwydwe1t￿aU cyrndogol a'r ymdeimlad o berthyn, mae ti phoblog*th yn i ddioddef sgil effeithiau diflaniad y diwydiannau mawr trBddodiAdol. Mae lefelau diweiihdra ymagyda'r yng Nghytrtru a dyma'r ard81 fi￿ar difreiniiedig yng Nghytnruyn 61 tTiEurau'r Llywodra¢ih. Felly mae kTiau 5ylfaEntsl ir awdurdod Ileol o ran iechyd, Iles. cyflogaelh asgili&u pobl yr ardal. Cafodd Menler Iaith M¢rthyr Tudtul ei 5efydlu yn 2003 arfjl blynyddoedd o we1th8￿thd gwiTfoddol yn Ileol. Nod y F¢nt¢r laith yw Cl￿8￿ achrythau'r defnydd o'r Gymr&eE yn yr ardal drwy felthr￿ cffjeoedd a gwasama¢thau i drigolion y sir ddefnyddio'r Gytnrzegyn eu cynun¢dRu IleDI. Cyd-dtStU￿ ers Cofid-19 Pan gaeodd thy53uTheatr Soar ar 17 Mawrth 2020 d(*dd dim Sy￿ad geiwm oedd o'n bla¢na￿ d￿Y tlynedd o at]sicnvydd. Roedd rhtiid ymateb i anghenion ein c)qnuned ar y pryd ¥ yn dilyn cyfarfod gyda thrydydd 5ecloTMerlhyrTudful i drdfi)d bnghtnion brys ein cymu]kd, bu i ni ddechrau cy5ylltu gyd88 utiigolion i gynniB cefnog&eih gyda slop8 ac unigrwydd. Cafmyd cefnogaetii Ban Fentrnu 18ith Cyjniu i barhau i gynwg gmrithgareddau dros y we ei. mwyn ymgysylltu gyda'n cYML￿¢d, gan gynnwys hyfforddiant digidol. prosiectaucenedlaethol achefnogaeth f0¢5ol Budd y eyhoedd Mtte gweithgareddau elusellnol y Fcnter w¢di cyfrannu at dwfyn y defnydd o'r iaith Gyjnraeg ym Merthyr. codi hyder ahunan-b8rch ac ¢haDgu gOT￿li￿n Irigolion Merthyr. Mae'r ymd(liriedolwyryn cwjarnhau eu Ix)d wtdi cydsynio agofynion Adran 4 Ikddf Elusennau 2015 0 iaiu'r sylw dyledus at ganllawiau buddioTh cyhoeddus a gyho¢ddwydBany Comisiwn Elus¢nrwL dros Gymru a Lloegr. Biyrdd Llywodraethu Aed ali eleni'n Ilwyddionnus i rccriwtio aelodttu newydd i F%4r(kl Llywodrdethu C8nolfan a Menter G)rynraeE MerthyrTudful. Canolfan A Menter Gymraeg Merthyr Tudful TRUSTEES, REPORT FOR THE YEAR EIYDED 31 MARCH 2023 The trustees. who arc diT¢Ctors for the purp)s¢s of company law. pr¢s¢nl the annual report together with the fin￿￿7￿1 statem¢nts of the charitsble COm￿tty for the year ended 31 March 2023. Aims *nd objectiv¢s Developil￿ the edu¢&tion and general knowledge of th¢ 9)[D]n￿lty. by establishing and maintaining a cenbt in order to ent￿1￿8¢ the study and use of Welsh langu#Ee. with the provision of [￿tUreS, discu￿10￿ groups. and artistic activities through the medium of that language. Exe¢utiv¢ Surnmxry Menlvr Iailh M¢rthyr Tydfil is a c£ntre for the dcvelopmcnt of the Welsh language through the orKration of Canolfan Soar And the integr&ion of thE Welsh language into th¢ local community. The strate￿¢ objethiv¢ of Menter laith Merth>T Tydfil is to 5UPWrt the objective of the Welsh Government's Welsh languag¢ 5tra*gyy Welsh 2050.. A Million S[￿ake￿,. by increasin8 Ihc use of the Welsh language in th¢ rommunity. This is (*)ne by achieving targ¢t5 Set in collaboration with Wclsh Government willi the ￿7ppOrt of the Menlrau laith Network throughout Wales. The aitn of Ihe W¢ll-b¢ing of FU￿re Generatio￿ IW21es1 Act 2015 is to create t1￿ Wdes we SLII w8nt to live in today, aLyJ in th¢ fuwre W￿¢￿ goes hand in hand will the Welsh Language Sitategy. Cenlrd to tkr etkns of ouror8anis8tion is that the cuJtur< heritage and the Welsh I￿n￿ge fleurish in M¢rth)ry Tydfjl. Britf Ithtroduetion Menter l&ith Merthyr Tudfvl 0￿rAteS as pvrt of & J*t%w)rk of W¢13h servi1￿ the a￿8 including Dy5gu Cymraeg Glamorgan ICIOI, Urdd Gobaiih CY[￿r￿ Mudiad Meithrin arKI Welsh for ChildreTh 'lThe IniiiatiY¢ often referg Individ￿lS and Organisallor￿ to the other parthers and is seen 55 the'glue, that make5 the neNork op¢rale 5￿cessf￿[Y in ow Co￿niUnity. The establishtnent of CaDolfaD Sogr a5 9 knme for Welsh port￿rS in Merihyr town cvntre ha8 Ix¢n key to the co￿ratIOn of OUT organisatiorL4 in achieving Welsh Government strate￿¢s since 2011. Ment¢r l#ith Merthyr Tudful works in paTmer5hip with a widc variety of commuruty, &rt$ and well-being org2nis&tions to reacli new &udiences and comTnunslies. We strive to r¢5pond to 8J)d ref]ect our 10¢oJ cemmLliUty. Conteyt Merthyr Tydfil Coutjty Borough is onc of the s]nallest in Wa]es. It 15 Hn old ir￿￿trial arell 8nd dl￿pite tk stren￿h ol neighbourhood networks and the sense of klonging. its Fxipulatitrn is slllS suJf¢riDg the side effects of the declllje in th¢ large tia(bi1on￿ industries. Un¢mployment levels hEre we among tli¢ higliesi in Walcs and thi5 is also tht rn￿1 deprived arta in Wales accordinE lo Governmeiit rigure& Th￿c fundamental challeng¢s for the loc41 authority in tetrns of the h¢dtl4 well-bein& ¢mployD]eni a￿1 skills of the ople in the wett. Ment¢r laith Merthyr Tudful w&q estsbiished in 2003 after years of voluntsry actjvity lornlly. The aim of the MeTrter lailh is to expand and strengthen the of the We15h lE￿guage in tk area by fostering opportunities È]Ki seivi¢e5 for r¢sidents of the county to use the Welsh laThgw in lh¢￿ local coniTnUllities. CoDtext Since Covid-19 When Theatr Soar's d(K)rg closed on 17 Mareh 2020 we had Th) ideawhat lay ahead, two years of un(rrt4inty. The neelts ofour communiry had to be respt)nded lo at the time and following ameeting wilh Merth>TTydfil's third sectorto disc￿￿$ the urgent need5 of our comrnunity. we began to conneci with individuals 10 offtr supp)rt with shopping and lonell￿$s. There ha5 been pariicular support from Mentrau I￿th Cy]nruto continue to offeT Web-b￿ed activities ttr engage with our (x>mrnunity, including digital trAinitw nation￿ projects and moral support. Pllblic bchtfit The Mcnterfs ¢h8rilablE activitle5 have co]]ttibuted lo agrowth in the use ofth¢ W¢15h languagt in Merthyr. rnisu]g confidence and self- esteem 2nd broadeningthe horizon5 of Merthyr residents. The trustees confimi tkntthey have consented to the Tequiremenls ofseclion 4 of the Ch￿￿tleS Act 20 11 in terms of p&Y￿8 due aiteniion to public benefit 8uid¢linES published by the Charity Cottunission for EnglEnd 2nd Wales. Covcrlling Board This yeJr we successfully recruited new membErsto Goveming Board of the CartolfaD a Menter G￿1rat8 M¢rthyr Tudful. Canolfan A Menter Gymraeg Merthyr Tudful ADRODDIAD YR YMDDIRIEDOLWYR AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2023 Gwelthgareddau: Cyfnod l Ebrlll-3l Mawrth 2023 Pcrfformiadxu'r Flwyddyn Cynhyrchiad Gweithdy Ysgrifennu Caneuon Coleg Merthyr Cynhadlad Diwrnod Hwyl/Gweithdy Cyngerdd enillwyrEi5teddfod Clwstwr Pen y Dre a Chyfarthfa The Addams Family Jr Ysgol Ro¢ Additional Learning Needs Musical Theatre Performance Clywch ein Lleisiaul Ymgynghoriad le¢hyd Cyngerdd Gitar Matilda Cwr5 Drama Dwys Cwnni Blodau Haul Gw¢ithdy Canu a Pherfformio. Celf er Lles a Ffotograffiaeth Digidol Twm Sion Cati Clera Ysgol Roc Diwrnod Hyfforddiant Cyfrina¢h y B￿nIll Gig Ysgol Roc Natalie FloweTS- Gweithdy Oedran Ytnddeol Music Video Gwasanaeth le¢hyd Genedlaethol {GIG} Sioe Pypedau Taliesin gan ofalwyr ifinc Barnados Dathliad HanneT Can Mlwyddiant Y5801 Santes Tudful The Merthyr Stigmatist Gweithdai Hawliau Plant Dick Wluttington Elinor Bennett & Kathryn Ree5- Taith Dwylo ar Dannou'r Delyn GWaSan￿th l¢chyd Genedlaethol (GIG) Gig Comedi Sioe Nadolig Sioe Nadolig Cwmni Blodau Hau PlanetariuTn Queerway Dydd Gwyl D¢wi - Dath]iadau Meithritl Tic To¢ Gweithdy Codi Organ Cariad yn Oes y Gin Cwmni Cwmni Blodau H*ul Heritage Trust Network Urdd Gob2ith Cymru Cyngor Bwrdeistref Sirol MerthyrTud￿l Stage¢oa¢h Perforn)ing Art5 Merthyr Menter laith I Cerdd Gymunedol Cymru Merthyr Perfomjance Company Bwrdd Partneriaeth Rhanbarthol Cwrn Taf Morgannwg Rhi5iart Arwel (Creu Cyffro) Merthyr PerfoTman¢e Company Menter laith I Cwmni Blodau Haul (Creu Cyffrol Menter laithl Haf o Hwyl fvrrcBC Cwmni Th¢atr Arad GIKh (Creu Cyffro) Cwmni Theatr Arad Goch (Creu Cyffro) Menter laith I Cerdd Gymunedol CYMTU (Creu Cyffto) Cronfa Gymunedol y Loteri OPRA Cymru Menter laith / Cerdd Gymunedol Cymru MTCBC Codewalkers Dafydd Iwan {Creu Cyffto) Barnado'5 1 PuppEt Soup (Cr¢u Cyffto) Ys80l Santes Tudful Theatr SO￿ a Theatr Sh¢rnian (Creu Cyffto) Comisiynydd Plant CYMTU Merthyr Perfortnan¢¢ Company Delynau Ryngwladol Cymru Only Men Aloud (Creu Cyffro) Mske Bubbins {Cr¢u Cyffro) Ysgol Santes Tudful Cwmni Blodau Haul l Menter laith Twyn Community Hub Cynyrchiadau Leeway Menter laith I Cyngor Merthyr Parama 2 Tg Cei'dd Theatr Bara Caws Canolfan A Menter Gymraeg Merthyr Tudful TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2023 Activities- Period l April_31 MArth 2023 PtrformaTh¢e¥ duringthe Year Production Cotnpllny Cwrnni Blodau Haul Her11￿e TntstNctwork Urdd GobBith Cymru Merthyr Tydfil County Borough Council Slagec(wh MerthyT Perforning Ajts Menter laiih / Community Music Wak$ Merthyr PerfoTmance CompAny Cwm Taf Morgannwg Re2ionai Partner51LiP Board Rhisiarl Arwel Icreu Cyffto} Merihyr P¢rforniance Company Menter Iaith I Sunflower Company (Creu Cyffro) MTCBC t*ngu2gel Summer of Fun Inili*ive Arad GoGh Theatte CoMp￿Y {c￿U Cyffrol Arad Goch'l1￿atre Company ICr¢u Cyffrol Menter laithl Ctrdd C)mun¢4101 C)Thru (ereu Cyffro) Lottery Community Fund OPRA Cymru Menler laith I Co]nJnunity Music Wa1¢5 Merihyr Colkge Songwritingworkshop Conference Fun Daylworkshop P¢n y Dre C>(arthfa Cluster Eigieddfod winners conc¢rt The Addarns Family Jr School of Rock Musical ThEatre Perforniance AthlitIon￿ t£gJningNeeds Hear our Voicesl Health Consultation Guitar co[￿rt Matilda SUnfl0￿r CoTnpBny lJ]lensive I)ramaCou]se Singing and Perforniance WorkthoB Art for Good and Digital Photography Twm Sion Cati Clerd School of Rock Training Day The Kin¢5 Secret School of Rock GIE Natalie fioMrrs- Reliremtnt Age Workshop Music Video MTCBC Code%￿kerS DAfy&I Iwan (Creu Cyffrol Bttmado's Soul I PuFWt (Creu C)rffrol Ysgol Sanles Tudful Theatr Soar and Sh¢rn]anTheatre (Creu Cyffto) Child￿n,$ Commis5ion¢r for WHks Merthyr Performance CO￿￿￿Thy W8l¢s IntetnaiiotJ21 H￿p F¢8tivHJ On]y Men Aloud (Creu Cyffrol Mike Bubbins (Creu Cyffrol Ysgol Sante5 Tudfi]I Cwmni Blodau Haul l Mertter Iaiih NHS Talie5in PupEKt Show by Barnad05' ywng carers Ysgol San1¢5 Tudful Fift]￿hAM￿ytTsaryCelebrÈI10n Merthyr StigmRti5t Childten's Rights Wodfjknps Dick Whittington EliftorB¢nn¢tt& Kllthryn Rees- Joumey of HHnd5 on the Hgrp Sttin8S Nhs Comedy GiB Christma5 Show Sioe Nthlig Cwmni Blodau Haul Planetsrium Tmyn Co￿￿U￿lty Cefttrt Leeway Productions Mtnler laith IM¢rthyr Council Parama 2 Queerway St David'5 D8y- Nursery Celebratiovs TicToc Organ Lifting Workshop Love in th¢ Age of Gin Ty Cerdd Cheese Br¢ad Thea Canolfan A Menter Gymraeg Merthyr Tudful ADRODDtAD YR YMDDIRIEDOLWYR AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2023 Gweithio mewn partneri¥¢thau Pllrtnerilethsu a ChydTrvtithr¢du N¢Jvydd R￿d￿ bwritd ganein Prif Swyddog. Lisbelh McL¢an g￿lwYTh) c￿S i GynEor Celfyddydau Cymru yn dilyn yr Adolygitd Buddsoddi 2020. Mae l.is ￿Ed1 bod ymdrechu i ddysgu achyfrannu at sgyr5iau athrnfodaeth y 8ectOT celfyddydol yn Ileol ac yn genexlla&hol ers 2020. Mae gwneud hytujy wedi cynyddu ein dralltwriatih, cynrychiolaelh a phresenoldeb o fewn y sector. Mac Tratr Soar wedi datbly8u parlneri&thau newydd gydag ystod ¢an8 o gwmniau a gefydliadau ers cyfnod cofid. Dyma eglurhado'r Part￿nAtth*U A chydweithrtdu newydd sydd wedi digwydd yn fwy diWedd￿.. NOFi￿tate Cir¢u5 Daeih ¢￿thYre￿aaJ S¢7brtage stv y tro cyntsf i Ferthyr o'r Sed tan 15fed o Fgi 2022 trwy gydweithTediad a Thtatr So￿.. Bu i ni gy]]no1 s￿ddra thcynn2u C>xniaeg a gweitkn'edu cynllun JEcriwtio EKJbl o'n ¢ymuned i hyr%%yddo'i' sioe yn dd1￿1£11hoÈ a sicrhau gostyiigiad8 syl￿Edd01 i drigolion ar￿ttdd mivyaf difr¢intiedig ein Sir. Llwyddwyd deJ]u cyniilltidfaoedd 0 5404 i'r si(*. TS Ctrdd Gweithiodd y Fenier gyda Th* Qrdd w brosiect Cynt￿Y[ oiEanei3 iddi gael ci Imdnewyddu gyda grBnt LA)ieti Tieftadaelh di'os gyfn(Kl cofid. ConiLSiyDwydyr organydd o fri rhyngwladol J￿￿¢5 M¢Vinnie a'i cyfansoddwr Richard Baker i w¢itliio gyda ch￿￿ diyfanso&Jwr er n)wyn cteudarnau g￿reiddl0] oedd yn adlewyrchu'i gymuned yma￿￿ Merthyr. Creu Cymr Ym mis Mai 2022 cafodd y Prif SNYyddog ei gwahodd am yr ail waith i gffrannu at Gynhadledd CTeu Cymru. Ymunodd bi a phanel oedd yn cyniiwys Jatnes Doyle Robcrts (Citrus Arts), Connor Allen IB2rdd Plant Cymru). Stev¢ Jjalsamo IThe Grand Ambition Ttaml a G¢inorStyles lTheitrNanrtog). Cafoddy dr8f(NJaeth'Collabordtion- What does il meanto you? ei chadeirio gÈn J&smine Okai IFio}. Cyrtgor Celfyddydau Cymr Yn yr Eisleddfod CIened1￿til0J ym mis Awst2022 cynhalilvyd 5g￿TS ￿11 y'Celfyddyd&u a'r Gymraeg. dan gad¢iryd(tiaethy Prif Swyddog ac Einir Sioll ICyngoT Ceifyddydau Cymrul. O ganlyiiiad T'T sgwrs cytunwyd Ix)d.. rhWydW￿th yn cael ei sefydlu gan G￿tsr Celfyddydau Cymru mewn pBrtneriaeih a Mentrau Iaith,. awydd i greu Rhwydwaith Celfyddydol Cymraeg a angen cynnal 5g￿rS bellach i bEnd¥rfynu sut ddylai'r Thwydwailh cdrych; angen Fnderfynu llr Ifocws achylch gorchyyl y rhwydwgith. Mae rh¥¥ydwaith gigs C)rynT&eE 74rdi ei Sefydlu erbyn hynmewn CYd￿lthredjad Achynllun Noson Allan Cyngor Celfyddyd&u Cymn4 Cwtll￿ PYSTIAM a'i. M¢ntraii laith sr draws Cyfflru. Rydym nawryn eltych ar sefydlu rhwYdw￿th arall sy'n cynnwys ¢wmnYau th8tr Cymraeg Ilai eu mhiirtL Yvonne Murphyy Omidazc Yn dilyn sesiwn Zoom'lthwydwaith BelliN￿￿￿.) Cymru, ar brosltct'T￿kin8 Shop, bu i Yvonne Murphy sefydlu wosiect i Ferthyr a'i chymre1￿o ET dTaws Cymru gyda chydw¢Ithreib&￿ y Fenter. Cafwyd cefriogacth Canolfan Mileniwm Cymw trwy brosicct Creu Cyffto i sefydlu'r prosiect inewn slop wag yng ngha￿l ts'ef Mathyr. Bu i'r Fenter gefnogi'r piDsiecttrwy gynnig cyng(x, ymgysylliu sefydliadau 11¢5 2 cheifyddydol ein cymuned gyda'i. y'(i£iecl a chy￿[￿1 gweith￿C￿d Cymraeg itylino£DI yn y Ileoliad. Mae'r ￿￿Si¢¢I yn un o IwyddiaMaumwy3f PTosie¢i Creu Cyffro. Mae cyniuned we(b elwa'n favn" o'i prosieci o ran codi ymwybyddiaeth o bwysipwydd cyinryd Ihan weiihredol mewn democratiaeth a mytyiant Ilais¢iD cymllned memrt penderfyniadau sy'n effeithio gr eu bY￿￿daU nhw. N8tionzl The8tr of Wales: GALWAD Mae MerthyrTudful yn un o dair cymun¢d ￿1]led18 ar leoligd )￿8Nghy￿rU wnaclh JThwneud a GAI.WAD, oedd ynihan o brosiectyn y DU o'r enw Unboxed. Y[¥ Nghymm, disgrifll GALWAD fel'stori o'n dyfodol" ￿,￿nae'M sloi'i anil-lwyfan, amlieithog Mrdi'i Ileoli mewn byd Jx)sib yn 2052_ ar y tejedw crfrwng digidol acrntivn Ileoliadau ar liyd a Iled CyJDru." C￿odd ei ddangos l¢dl¢d Cytllru sr sgriniau diydol a daelh eu d¢unydd o nifer o weithd8i'Adeiladu'i Byd. agynhaliwyd >ryn Merthyr Tudful, Abertawe a Bl&JJau Ff¢5tiniog. Mat'r cythychw)w. Collective Cytnru. yn awus i fod yn rhan o'i pr05iecter tnwyrt Eadael gwaddol I'T gYmU￿0 sln cytnryd Tha￿ sef 'Adeiladwyr y Byd.. Cyfrannoddein Prif Swyddog at brosiect GALWAD tr￿ hwyluso 8weilhd￿ Adeiladu Byd gyd&'rgymuned Bu i TJKati' Soargefnogi'L' Prosiecttrwy gysylltiadau cyrnunedol i sicrhau ¢lf¢n GymrBeg i wwth y PTOSi¢CI ym Merthyr Crcu Cyffro Bu i Creu Cyffro, a gan Ljwodraeth y DU. All￿0￿ deg partner Ileol a rhanbarthol i Syd￿rIthi0 er tnvrytt sefydlu Rhaglen Hyfforddiant Diwydiannau CreadiEoI ar Byfer irigolioD MerthyrTudful. Y nod oedd ysbrythli ac ￿gOg1 pobl ym Merthyr Tudful i ddatblygu mel￿[aU newydd drwy eu cethogi gyda chyfleocdd hyffoiddi a dysgu yn Ogystd arJM)i Ile iddyn nhw hwylu80'r bro8¢5 hon Canolfan A Menter Gymraeg Merthyr Tudful TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2023 WorkiThg in PArtrterships New PArlner$hips aDd Coll*borAtions Our Chief oifJ(tr. Lisbeth McLEan inteftdedto submit application to the Arts Council of Walcs following the Jnvestm¢nt Review 2020. Lis has beertstriving to learn a[￿ wnlribute io ￿S sector conversations and discussion loc8lly and nationdly since 2020. Doin8 $0 increased our undeT8tandin& rcpresenlation 8nd PTesence wilhin t￿ sector. Theatr Soar kn dtvelortd new pBrtnttrships wilh a wid¢ rdnge of companies and OTgani8&1ions since th¢ covid t￿riOd. H￿e is an exp1w￿ti9n of the new par￿je[5￿pS and collaknrallo￿ that have tsken pl3£e rnore recently. NoFiLState Cirt Sah)tage'5 pr()duction premiered at Merthyr from 5th to 15thMay 2022 through a Collaboraiion with Theatr Soar. We tan a Welsh box urriee and impl¢m¢nted arecruitsneni scheme for people fTOm our community to promot¢ thE show bilingually 5¢CUte 5ignificaol discounts for residents of the most deprived arw of our County. The show attracted audien{￿S of 5404. Ty Ctrdd The Fenter worked with Ty CeTr4d on thB OTEan's fjrst project 51n¢¢ WSS TefuTbi8hcd wryth a H¢ritage Lknttery Erant during the riod. Internation￿lY &¢laimed organist James M¢Vinnie and composer Richard BBker were ￿mmiSsiOned to work with six 17)mp￿r5 to create Origin￿ pieces tknt reflected the commusllty here in Merthyr. cre￿ Cymru In May 2022 the Chief Offittr was invited for the second tDne io L7)ntribut¢ to the OEU Cymru confe￿￿(￿. She joined a panel which inclU(￿d J￿1¢5 T)oyle Roberfs IciiTUS Arts). Connor Allen IChildteA'S Poet of Waksl, Steve Ba15Utno (The Gr8lld Ajnbition Team) and G¢inor Styles lTr&rNamo8). Th¢ di5CUSSiQt4'Collaboration- What does it 10 you? w8£ chaired by Jasmine Okai (Fiol. Arts Council of Wales At the National Eist¢ddfod in August 2022 a discussion was held aknut the'ArtS 8rwJ the Welsh Lgnguage. chaired by the Chief Officer and EiDir Ss6n (Art8 Council of Wales). AS a result of the conversation il w8s agreed on.. rttwork being set up by tlr ATts Council of Wdes in partnetshipwithmentrau Iaith. a dt51Te to cjyate a Welsh LAngua8¢ Arts Network that furttKr conversation l￿d8t0 take pl￿ to deLide what ihe n¢twork sI￿uld IoDk bke. lle¢d to daerminethe networws fow5 8t￿ tem￿ of reference. A Wclsh gig n¢twork has now been eslablishrd in o)Ilaknration with the Art5 Council of Wales, Night Out Schem4 Cwfflni PYSTIAM 8nd tk Mtntrau Iaith across W&le5. We are now lookingat 5ettingup another network mad¢ up of smaller Welsh theatre compthie Yvonne Murphy> Omid9ze Follow￿￿ a Network Zoom session'what Next? Cyrntu, on thc'Talking Shop, projeci, Yvonnemurphy Set up a woject for Mwlhyi. in collaix)ratlDn with the Fenter wth a viewto introducing more W¢15h into the PTOJe￿ aLross W￿e￿. The Welsh Millenwum C¢nlre WBS supp)ned through the Creu Cyffro project to set upthe project in a vacant shop in Merthyr lo￿ centre. The Menler supEK)rtcd the proj¢ by offtring advic4 engag￿gOUr commuwtys well￿]ng 2nd arts organisations with the pmjett and runring amrekly Welsh language ctivity Eil the v¢nue. The project is one ollhe biggest success stOTies of tht Creu Cyffro woject. OUT community has IKnefited greatly from the pTOJ￿1 in raising awar¢ne5s of the Import￿(￿ of aclivc p9rticipation irt democracy and the expTession of <)ur cotrununty'5 voice its deci5i0ns that affect thtm. Theatr Genedlaethol Cyrnrll: CALL Merthyr'fydfil is one of three location-bssed commtjwties in w￿¢$ involved wth Galwad, which wa5 Pfirt of a UK project c￿led UnboKed. In Wales. Ciaiwad ts describe4J as"aEtoryof our future" and'i8 a multi-pl&tforJn, muliilingual story Sel in a possible world in 2052- on television, digital tlledium and irt locations across Wales.. li shown a¢r055 Wajes on digital screens and their Tnaterid &wie from a numlxr of 'World Buildind workshops held ID M¢rthyr Tydfil. Swa￿e8 a￿] Bla¢nau Ffestitllog. The pn)ducers. Collective Cymrw wanted te be involved in thB project to kave a legaoy forthe pBrticipating community, th¢'World Builders,. Our Chief Officer contributed to the Galwad PTOjeCt by f&ciliiating World Building workshops with the commutjity. Theatr Soar supwrted the project through cotDmunity links tO¢n5ure & Welsh language ekment to the project in Merthyr Crtu Cyffro CTeu Cyffro fuL￿ed byth¢ UK GovemmenL enabled trn lorAI and regional part￿rS to work tOEeiher lo establish a CTettive Industries Traiiiing Programme for MerthyrTydfil Tesid¥nls. The aim was to inspire 2nd motiv*e kKople in Merthyi Tydfil 10 ll sefydliadau ¢yniunedol sy'n ymwneud a gwaith lieg yr ardai, e.e. Cyngoi. Gwii'foddol Gweithredol Mttilyyr Tudful, Ariliritu8 Alzheimer'$ Society. C￿￿￿, Small Wood& Gwasarthau Jechyd y Sw, Merthyr Tudful Institut¢ forthe Blind.Sen8e Activ4 Age CymTU,Recovery4AII, Llam&￿ C]M MtND, Stroke Asswiation, Bowel Czn¢ei, Age Connects a Ilawer mwy. Mae'r Prif Swyddog yn cynrychioli'r Gymixg, y trefltda¢th a'r celfyddydau ar B&1neriaeth Ganol y Dr¢f sy'n cynnwys Lx]sj￿saU Ileol. xfydliadau gwirfodibl) y BtD (Business Investmeni District) ac Adren E￿[￿maldd y Cyngi)r Rhwydweithiau Cclfyddydol a Diwylliannol Il¢ol, Rh8Dbarthol a thtnedl2ethol Mae'i. Th'if Swyddog MTdi cyfrannu ac Cliva'n faw. o rod yn i'han o rwydweittuau sy'n trafod y Celfyddydau yng Nghymiij a'r ffoTdd y gall y Qlfyddydau gefDogi cyniunedau willi ddelio gydacliofid. Mae'r lthwydwe1thi￿U yrt cynnwys BethNesafl Cyin0ed￿ Beth Nes8fè Cytnru a Chynghraw Diwylliant CyrnTU. CwmnTAu Cyswllt Cr¢adigol Dros y 3 blynedd diwethaf w¢th thrfio arnagu partneriaeihau nemydd liir dymoi. sy'n ymateb i antsnion ac yn datblygu syniadau ein ¢ymunEd. m￿ PaTb]eTiaeihau wedi aJnlygu eu hunain i fod ynsail ￿ef i ddatblygiad Theatr Soar. Rydym Ixjd yn cydweithio gyda phob un o'r cmrynniau cyswlll ers cyn y Pandemig. M￿,1. 5ynergedd I'hyngotD wtdi dalbly8u'norganig ￿th i ni gefi]ogi ein gilydd a gweiihio ar brosiectau gJnr)ryYiol dros y tsir blynedd diwelhaf. Cottsorliwm Cymraeg ITh¢atrNaDnog) Cynyrchiadau ￿WaY Cl￿nn1 Blodau Haul Criw BTwd Consortiwm Cymraeg Cydweiihrediad rhwng Theatr Soar, Th¢8trNat￿trg Ymddiriedoiaeih Ddiwylliannol Awen a Neu&dd t£s Ys￿￿]gy1IialS gYch￿nn0dd ar drothwy'r Pandemigyn 2020 yw'i. CO￿Orti￿ry￿ Cynuae8. ATiennir y prosiect tr￿Y gix>nfa C￿YI1tU aFfy[￿U Cyngoi Cejfyddydau CymrL]. Academy Leeway Acadenii Theatr Gerdd Ilawr gwlad sydd wedi'i IleDIi yllE nghatx)l y cym￿ld yw Acaden)i Lecwdy. M&e wedi ei sefydlu i lod yn bw¢rdy theab'gerdd GyJnr￿g n¢wydd tt ph￿"paS ei bothlaeth ywysbrydoli p¢rfYoriii￿r i edrycli y tuhwrtt i fodel canu'r West En￿ Broadway 'Llylr caneuott Americanaidd. Canolfan A Menter Gymraeg Merthyr Tudful TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2023 The Chi¢f Officer worked wlh MerthyrTydfil Leisure Trust to prepare Bnd submit thc £1 million bid. The proj¢d frojn August to December. We worked wilhthe p￿tterS as a venue 10 run training gnd 3 CTe3tive ￿￿1¥aMme. We Ns%>rked irt p￿rtnerShIpwith WMC, GTFM Radio, Community Music Wales, Scrt£n Alliall￿ wlli￿. Inio Film, Beacons Bees. First CgJnpus. University and PUp￿t SOU￿ Redhouse and the Gwnos Creative Clinic. AM- DiEitsI App to Promote Community Events The Menter Colla￿rated with Alun Llwyd, AM on creation of awebsite and app b￿d on community content and based in Merthyr Tydfil. We gaI￿red ¢videJ￿ of the demand for the project by listening lo the need5 of eur community. ThE Menier has a good relaiionship with many 0rgarusati0￿ collatrf)ratingwith others inour commuwty 15 a 5tr¢ngth that allows us to re&ch new audienct5 in Tder lo expand our WQTk Welsh Partners Mudiad Meiilllin, Welsh for Children, Urdd Gobailh Cymn4 Leatn Welsh Glamor8an, Ys80l Gymracg Sante5 Tudfi]I, Ysgol GYJllr￿g Rhyd y Gru& Ys801 Rhyd y Waun. GTP, Cwm Taf Health Bo8rd Welsh Represeniatioo W6lsh Education Conwrtium, WelshEducation Champion Regional Parmership) NAtiOTthi Ei5teddfol The College. Merthyr Tydfil. Comtnunlty Partners Merthyr Tydfil County BoTough Ceuttcil. Adult Lei]rninE Wales IALWI. Merthyr Tydfil Community Adult tkarning. Merthyr Tydfil Leisure and Culture Tnjsi, MerthyrTydfil Voluntary Action Council, Town Centre PaTthe[Shi￿ Tydfil Heritage Forum. MIND Cwtn T8f. Community Music 3G Development Trust, Artis Community. Community, R¢gionlll National iyetwork M¢ntrau Iaith Cymru.. Th$ Menier ]￿th is Pgrt of thB Mentrdu Iailh Cymru netWOTk, the orEanisation supportinE Ihc 22 Mentrdu [￿th across Wales. Wt bcnefit from being involved tn ￿ti0T￿ Ènd regional W¢lsh13nEh]aEe development projects Es well as constant trauiittg ort all asF¢Cts of out woik. The network ￿sU brings us together ￿rosS Walcs to discus5 and feed into n￿lOne] strategies 2nd policy relating to the W¢lsh I￿ua8¢ Community. Economy, Education, Housthg and much more. L0¢21 networks We have close Telationslyps wryth lo¢ai wellkin8, IKritag4 corntnunity. economic and networks. Th¢ Ch5¢f Offi￿[ attends th¢ Welllxing Forum which includes m¢miKr5 of all community Organi￿tiOnS involved the wellbeing work of th¢ aTe4 e.8. MerthyrTydfil Executive Voluniary CouDciI, Versus Arthriws. Al7.&￿)Me￿5 Society. Scop4 Small Wo(xls,. County Health Services, Merthyr Tydfil ill￿¢ for tIK Blin& Sense Activ¢, Age CYMTU. Recovery4AII, Llamau, CTM MtND, Stroke Assttiatior4 Bowel Cgnttr, Agc conn¢(ts and much more. The ehief Officer r¢pr¢sents the Welsh languag¢, cornmurtity. heritage andBrt5 on To￿) Qlltre PBrtnerthip which inGludBS local bus1r￿s¢￿ voluntary organi5ation4 the BtD (Business IDv¢5tTnent ATea) aryj the County Council's Economic Dep8rtsnent. IA*cal Region&1 and hotional Arts Cultural IYetwork5 The Chief Officer hys contri￿ted and knrfiled greatly from being part of networks that dL5¢W5 the ATL8 in Wales and the wtty in wlych the Art8 can support com]nuniiies in de￿1￿8 viith Cofid. Tr Network5 include WhatNexl? Valley￿ What Next? C)rynFu and the Welsh CulDJye Alli4nc¢. Cr¢£tive Assotiates Overth¢ pgst 3 years we hav¢ formd artd built Dew long-1¢￿i PÈTther8hips that r¢S￿nd to the need5 and thvejopthe Ide￿ of our community. Partnershipg have maTLife5ted themselves to form a strong ksis for the develotNnenl of Theatr Sow. We hrtvc been collaLK>rattng with 811 of the associate5 sinw bpfore the Pandemio Th¢ sy￿rgY bet￿en us ha5 develo￿ organically a5 we have supported each oth¢r andworked on various wojetts over the ￿5t three y¢3T& W¢lsh Consortiwn (TheatrN4nt￿g) t£ew&y Productiot Cwmni Blodau haul Criw BTrvd We￿h Consortium The Welsh Consortium is a collaboration Tk*r SoHr. I1￿￿rN2nn0g Awen Cultu￿] Trust and Y5tradgynlais Welfare Hall which gtsrted on the eve ef the Pan(kmi¢ in 2010. The project is funded through the Arts cou￿]1 of Wales. cOnn￿t and Flourish fijn Acadtmi 1￿C}Y#Y Leeway Acad¢wy is a grnssN)ots Musical Theatre Academy located in the ofthe Valley5. It is sel upto E¢come anew Welsh usical Iheatre pow¢rhouse and the purp05¢ of i15 existence is to inspire perfomiers lo look beyond the Wesi End, Broadway and the 'Am¢rican Songbook. mod¢l. Canolfan A Menter Gymraeg Merthyr Tudful ADRODDIAD YR YMDDIRIEDOLWYR AR GYFER Y FLWYDDYN YN GORFFELY 31 MAWRTH 2023 Cwmni BlodAU Haul MAe Cwmni Blodau Haul yn griw 0 3 o ariistiaid Ileol Sy'n cynnal K%iynau drstna a cherddoriadh Cymraeg i blant O-I l oed. Mae'r cwmlli wedi esblygu yngNghanolf8m Soar dros y saith mlynedd diwethaf. Yn wreiddiol, roEdd D#1￿14 Cyfarwyddwaig y Cwtnni. y gwe11￿0 fel Swydthg leuenclid Urdd ac ei Il¢oli yng Nghanollan Soar. O ganlyniad i'i. g￿W a5n glwb thtma whMiso>lJ adaivodd Delyth ei swydd gyda'r Urdd penderfytK)dd sefydlu C￿ll￿1 ei']nwyn &Yii) yml&n i gynnal clivb wythnosol i blanl 5-11 (￿￿. Criw Brwd Elin Pliillips a GwawrLoad¢r yiv sylf&enNvyr Ciiw BL'wd. Mae'i ddwy'ii wreiddiol o'r cymoedd ond erbyn hyn wedi ymg2fftfu yng Nghaerdydd. Mke'r dd￿￿'h actoiion VDffeSi￿￿l acyn daiblygu tel sgwEniiwy'J cyfBrwyddwyi a ¢hynhyi￿7MYr. Eu prif rndyw creu gwaith hygyirh. cyfoes a tl1yffi0￿, YJJ enwedig ￿ gyfer pJbl o gynioedd dt Cymtu a'r ard8Loedd cYf￿0s. Maent am wrld y cyrt￿leidf&0eddyll teinlo eu bodyn cael eu eyillyehioli'n deg ar yn cael eu dathlu ynein theali'au. Diwcddglo Mae Canolfan Soar yn ystyried ei hun fel Menter sy'n chworde rhan ganolog mywyd cymunedol Merthyr Tudful. Rydym yn ymgysyllidn Ilawn a'r gyThuned honno o ddydd i ddydd ond hefyd wrth gynllunio'n strattgol ￿ gyf¢r y dyfodol. Rydym yn ym8ysylltu'n Ilawn a phartnerI￿d # phrosieclau amrywiol ac yn sicrhau bod y Gymraeg yn ystyri8eth yn ]nhob a2wtdd o fywyd yn y g)rynuned. Mae Canolf8n Soar yn cael ei gwrld fel pwerdy adfywio yn >r ardal ac yn 8Yde￿lerS1rtrh0I hwb i amrywi*h o b]Y)sie¢t2u treftadth a chelfyddytbl ynoEysid a darparu gw859nðau cyfieiihu tr￿Y ein cwmtu cyfieithu cytnurtedol. Mae gan Ganolfan SoBr rol hollbwysig yny sgwrs Benedlaethol ar falerion yn ymwneud 8 chymuned y ceIfyddYda￿ Ir¢ftada¢th pc ymrwymiad Llyw>dratih Cymnj i ddyhcad ￿￿rdymor y LlywodrAeth ￿ Eyrraedd y tsrged o filiwn o siBrnd*yr Cymraeg erbyn 2050. Mae Canolfun Soaryn cydnabod CeffiOg￿th y gynuned a'r rhai syn gwirfoddoli i si¢rhau ci llWYddi￿t ac yn ddiolchgar i 8tatT 8m eu hymr%4ymiad i'w gwelediEaetF4 nodau a'i hwncBnion. Adolygifid ari#nnol Polisi ar gronfeydd wrth gefn Madr Ymddiriedolwyr wedi }￿hWill0 gofynion yr ¢lwen ar gyfer crortfeylkl WTth geth yng ngoleuni'T prif risgiau iw weitbredia Sefydlodd bolisi y dylai cronfeydd anghyfyngedig nad ydynt wedi eu hymroi na'u buddsoddi fod gyfwerth a 6 mis o NVaTiani t alluogi ell￿¢￿ i bgrhau i Fe bydLtsi cwymp anni5g%Yyl mewn eylSid yn digwy(kl. Ar ddyddiady fantolen, cronfeydd rhyL*J wrth gefn yr El￿￿ell oedd y Ifigur negyddol 0 £29,61712022 ￿lilf-￿25,784} Prif ffynonellau cyllid Dwparwyd cyllid £62.400 gan Lywf)th2ethCymru 8Jn gynogyeth y Prif Swythlo8 a'r Swyddog Maes. Cafodd y fflwyafrif o i]Kwm yr elusenei gythyrchu o'i EINeithzareddau elusennol. 5¢f anuywo granti&u a rho&Jion. Yn u]]Dl a SORP yr ¢lus¢n Branliau a rlM)ddion yn ca¢1 ¢u cydnabDd yny Daiganiad o Weittlgaredd Arilnt￿l yn y flwyddynderbyn ac, 05 chaiff ei w￿10, ¢￿ff ¢1 ddwyn ymlaen ￿ y ball￿￿ cronfcydd wth Befn. Ma¢ IK>II atian yrelusen i'wwario yn y tyJnoT byr ac fe15y nidoes ￿llan ar gael gyfer buddsoddiad t￿ryor hir. I'r D)rfodol Cryfder ein sefydliad yw ein gallu i ym&teb i tnghtnion eD) cirynun¢d. MRe ein Ileoliad canolog. strwythur hyblyg, Sl￿f ymroddgar a'n 8allu i ffurfio partneii&ihau Ileol a ch¢s)&Jlaeihol yn Ewneud hyn yn i)osib. GwD¢irein gwaiih gorau ¥¥Tth Mrando a gweiilllo lawyn 118W gyda'n cymuntd. Mae'l) bwrysig creu'r 8ofod i ymaleb i angknioll a Bwreddu brtuddmydion eiii d¢fnyddwy. Cynwynir cais i AdOlYgi￿ Buddsoddi Cyngor Celfyddyiku Cytnru ar gyfer grant yTnl-flwyddyn am gythod cychwynnol o dair blynedd. Mae Cynllun CoTfforaeihol ein sefydliad a'r ￿lIllu￿ GwtithTedu a 8ynjluni￿d am y t￿1. blyi*dd ￿t￿r yn manylu sul byddwn yn pathau gefntrgi ein ¢ymuned wrth dd&tblygu ein partller1￿ethaU a chynyddu rrifer ein staff gweilhredol er illwyn datbiyEU'r Gymraeg a'r Celfyddydau )ryn Mcrthyr Tudful. Canolfan A Menter Gymraeg Merthyr Tudful TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2023 Cwmrti Blodfju Haul Cwmtu Blodau Hauli agry>up of 3 10(*l thists who Tun Welsh drama and musio Se￿10￿$ for children aged O-I l. The eompany h95 evolved at Csnolfan Soar over the past seven )rars. Del)rtM the CotnpBny Dtreciororiginaily w()rked as an UTdd Youth o￿lceT and w based atcanolfan Soar. As a result of Ihc d¢marLd for k weekly thgJna club, when DelMh lefl her post withthe Urdd she dcoidedto sel up a company in order to cary on Tujjning a wtekly ¢Jub foT children aged 5-11. Criiv Bnvd Elill Phillip5 ond Gwawr Load¢r are the founders of Criw Brwd Both are originally from the v8Jleys bul now settled in Czrdiff. Both prof¢5sional ￿t￿[s and (kvelopas screenwriters. directors and producers. Their main aim 15 to create accessible, conl¢mporBry and exciting work, particularly foT ￿0p]e Irom the valleyg of South Wales and gurnundinE area& They w￿t to seethe audiences f¢£1 represenled in a fair man￿r celebrated in our the&tr¢5. Conclusion Cartoifan Soar sees itself &$ an Ent¢rprise that plays a central role in the COTnmunity life of Mcrthyr Tydfil. We are fully Mgaged with that comtnunity on a day-tfrday bgsis bul also in sirategically planning for the future. We fully eng￿e with verious Wne15 alld projects end ensure that th¢ We15h language is a consideration in all walks of life wthin the Community. Canolfan SOÉT is seen as a ￿generation wwerh0￿e in the Brea and a facility that supports and acts 8S o catalysi to a ra[￿e ef helltage ￿K1 arts projwts as well &8 providingtransl8tion services through our timmunity translation comp8ny. Canolf3n Soar hLq 8 Vital roll in the nation￿ ¢onversatiOllQD issues ￿latingtO ComMu￿ty, the art& ￿ritage andthE Welsh GovernmenV5 commitment lo the Welsh Gov¢mmenVs Iong-lerm ￿piratIOn tOTe8ch the taTEet of ont million Welsh 5petkers by 2050. Ca[￿]fall Sear acknowledges thB 5UPWrt of Ihc community snd thuse volunteer lo ensure itg success is grkiteM io staff forth¢ir commitm¢nt tQ OUT Visio￿ aims aDd tbiectives. Finitheill review Poli¢y re5crve8 The Trustees have exHtDined the charity'5 requiremenis for reserv￿ in thE IiEht of the mainri5k5 to its 0￿ration. It has esl8hlished a policy thai unrestricted fund% not committed ()r invested should be equivgjent to 6 months exp¢nditure to allow the charity to Contin￿ to opErate in the eventofan Un￿￿￿tIed dTOP in fundin& At the baianL% sh*t d*¢ the Ch8ritys freeTeswvtS STnounted te ncgativ¢ figurf of -£29,617 {2022 positiv¢- £23,184) Principulfunding SL7urces Futtding forth¢ employment of the ChiefoffL¢erHnd Outreach OtTLc¢rof £61400 proviw ad¢g gywug unrhyw ￿rgon i'r Bwrdd CrfOTwyddMy p'run aydyw'n ae]od o'r Elusen ai peidio, AT yramLKI ywn fwy uchafswn a ragnodir yn Erthyglau 3 ac nad oeg tnwy na thri chyfctholiad o'r fath ￿ digwydd rhwng un Cyfgrfod Cyffredinol Blynyddol a'r ttSEtt. Rhaid i bob person sy'n cael ei gyfethol yThddwl yn y Cyf8rfod Cyffredinol Blynyddol ) dilyn eu cyfelholiad ond bydd yn g￿wy5 i gael ei ail beJH)di wedi hY￿y. S¢fydlu a hyfforddi ymddiricdolivyr newydd Mae >Thddiritdolwyryn cacl eu 5efydlu a'u hyfforddi gan yr Ymddiriedolwyr sy'n Erf)doli el$A)￿ a slaffiiwctL Maen nhwhefyd yn c2el eu hysbysu am laterion elusennol trwy gyfrwng cylchlythytau r￿OIaldd i YmddiriedolwyT Ebrt y Comisiwn Elusetll￿￿ yn cynn%4ys cyfleoedd am hyfforddignt Bllanol a all fod o ddiddordebiddynt. TrefniRd2u llrE)￿tr gosod tai cydnabyddi8Cth personel rheoli allweddol Caiff y sefydliad ei r¢oli gan y Prif Swy<*JoB, L G McL¢an, sy'n Eoruchmylio gwaith yr holl staff. Y bwrdd sykn gosod y lai cydnabyddiijeth. Strnwhur trefnyddol D8eth y selydliad i fodol8¢th ym 1992. Mae'r sefydliad wedi eh8ngu i gynnwys Theatr Gy]nunethl ddMyi¢ithog (Theatr Soar). prosKct sydd ThEdi sicrh&u bron i £1.4 miliwn i adnewydduy Ganolfgn Gymraeg a thrawsnewid h¢n 8SF*I Cymraeg yn Theatr GJThunedel. Mae'r Ganolfan kllach yn cael ei hadnthd fel Cartolfan Soar. Caiff y $efydli￿ ei reoli gan y Prif Swyddo& LG MC[Ka￿ sy'n goruchwylie gwaith yr holl M* bwrdd Ymddiriedolwyr C￿0]fall a MenleT Gymr&eg Merthyr Tudful yn cyfarfod 8 gwiith y flwyddyn ac mae'n gyfrifol gyfeiriad a pholisi slrdt¢gol yrelusen. Mae'r giveithgaredthu sydd wedi ¢u Cynllunio am y flmyddyn YD cael eu nodi mewn ¢￿Ilun gwe1th￿d￿. Prif Swyddog sln gyfrifol aTn sicrhau fod y gwtithgateddau'n digwydd a iKd t3rgedau'r elusen ￿ c￿] eu cyrrdtdd. Pert￿Yn￿ ll Pharfion Pcrthna401 Mae'r el￿en Mrdi datNygu perthy[￿S weithio dda gydag &nrywixth eang o sefydliadau ￿rthDas01. Mae sefydliadau iaith Gymraeg er8ill sy'n £w&8anaethu'r wiutKd ym Mciihyr Tudfvl bellach wedi eu Ileoli o fewn adeilad Canolfan Soar. Mae Canolfan a Menter GyJnTaegMerthyr Tudfi]l yn gwtilhio'n agos gyda sefydliadau Menler laith eraill Br drmws Cymru trwy Twydwaith MeDtrau laith C￿u. Canolfan A Menter Gymraeg Merthyr Tudful TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2023 Structiire? governance #nd mathAgement NalurÈ ofgoverningdocument Canolfall g Menler G>rynr&g MerthyrTudful 15 a ch3Titable company IiEllited by guar8nttt, incoTporated on 16 May 2007 and regi51ered &8 a ¢hority on I l June 2008, On 23 Febrhjary 2009. the unincortM)TRted chtirity, Canolfan a Menter Gymratg MerlhyrTudful, was WOUDd up and transferred into ttlls Ch8Titable Comwy. The company was established under aM¢morandum of Association, which establtshed the objects and powers ofthe ¢haTitable company and is governed undcr its Articles of Association. ReeruilrnenÉ ÉTndappoirtimenl ofinisÉ£es The d￿ettor$ of the tompany are also chgrity tr￿tres for the pur[￿5¢5 of lttw a[￿ are known unthrth¢ compBng8 Articles of Association aStr￿te¢S. The busines5 ofthe Ch￿lty shaIl k managed by a Bosrd of DI￿t￿ which shall k lltteuttrable to the members. A third of the Board of DiT¢Ctors, that is those Directorsthat were in wgilions during the preceding yegr, be electe41 annually by t M￿llECr5 at the AT￿Ual General Meeting of the Chzrity. Rtliring members shall be ell￿ble for rc-clection wthout fuTthet nomination. If there 15 8choic¢to be made ￿tI￿ren Directors th8t are retiring that have equal service then lots will bt drawTh InvitstiQll5 for nominaiion8 forttK W51tion tsf Direthor will be sentto 811 members with the notice of th¢AnnusJ (*]]eral Meeting. Compleled nominatiow wll be accepted up to seven days bEforetht date of meding. All not￿l[￿tionS require the 5ign&ture ofihe nDm]￿ted ￿rgott and the signature of A p]Y)fM)8or and seconder au of whi¢h shall bc memb¢r5 of the Charity. Unless Oth￿WISe detemiirted by the Charity in Gene]*l Meetlljg IIK number of Directors sha]1 k not less than3 8T￿ not tnore than 15. The Directors may at any time co-opt rtny ￿rson to the Board of Threctors whether or not th¢y gr¢ a]nemkrof the Ch￿Lty, providedthat the m￿nIu[n numbcr prcscribed in Articles 39 is not exceeded gnd that no tnore than three such co-options shdl ￿ tnadt between one Annual Generd Meeting and the n¢xt. All person5 so co- optrd shall retire at the Annual Gcncrai Meeting following their co-option bul shall ￿ ¢ligibl¢ to be R- Appointed thereafter. Indu¢tiDn and training of tru$tets Tru￿CeS induot¢d gnd trBined by existing Tn)5t¢¢5 and by senior staty. They at¢ al50 infortned ch2rity matt¢r5 VIA ]e8uJar n¢w51etters for Trustees fron) the Cha]ity Commission. it￿]udIng extemal trdirung opportutJiti£s that may have bE¢n of intere#. Arrangem¢nts for Setting key management personDel reMune￿tl￿n The org8nisatioD IS Tll8naged by the Chief Officer, L G MCL£￿ who oversee5 the work of ail stbff. ReMw￿at10n is 8¢t bythe Btsar Or8anisat1011215tructur£ The Organisationw￿ first ¢5tablished in 1992. The orgdnisation h¥ expanckd to incluLk a bi-lingll￿ Community Theatr6 (Thegtr So8TI, a projed that has succttsfully 5¢cwed nearly £1.4 million to reDOVate the Welth Centre and traDsforni Sn old Welsh Cha￿] into a Commwiity The&bE. The Ctrtlrc i5 now ktK)wn as Canolfan so￿. The orrdnisation is rn￿98¢d by the Chief Offjctt. L G M¢L£at4 w]M) ovejsees tix work of all staff. Th¢ trrt)8rd of Trustees i)f Canolfan a Menter G)qnraeg Merthyr Tudful meets 8 tuneg aye8r. and 15 r¢S￿nSIble forthe strategic direction and policy of the Charity. The platthEd activities for the year HTe 5Et out in an action plan. Responsibility for ensuring Ik activities take place Hnd formccting the charity's tsrgets rests with the Cluef Officer. Relgtionship5 With relxted partie5 The charity has developed a goDd working relationship withA wide range of rel¢vgnt organisationq. Other Welsh langugge orEartis&tion8 that serve th¢ Merthyr Tudful community are Th)w lo(xted wiihirt Canolfgn Sosr building. Canolfgn a Menter Gymroeg merth￿ Tudful W￿kS closely wuth other menter181th0rg￿IsatIOnS acro55 Walesthrough the Mentrau laith Cytniu network. Canolfan A Menter Gymraeg Merthyr Tudful ADRODDIAD YR Y￿{DDIRIEDOLWYR AR GYFER Y FLWYDDYIY YN GORFFEN 31 MAWRTH 2023 Mlnylion Cyltirio * Gweinyddol Ymddiriedaliryr A ca￿nter (Ftnodwyd 08m3120231 B D&vies lymddiwyddodd 1010312023} Davi¢s{F￿n0dwyd 08103120231 A England lymddiwyddodd 2411012022) L R H8rtinEton S Harri5 (Fnodwyd 24110r2022) R L Howell lymddiwyddodd 24110120221 M L Howells N M Hughes Ipenodwyd OW03120231 L R jO￿S (Fnodwyd 24110r10221 H LA)we lymddiwyddold 24110120221 D MoTEall (ymddiwyddodd 22110120221 G E Morgan Ipenodvryd 08103120231 S Ward Ipcnodwyd 24110r20221 Y5grif¢Dnyd L G Mclkan Prif Swyddog Neuadd Soar Pontsnurl&is M¢rthyr Tudful Morgannwg Ganol CF47 8UB Rhif Cofre5trll'r Cwmni 06249902 Rhif Cofrtstru'r Elust 1124473 Arholjyr Annibynllol Mit¢h¢ll Meredith CyfyngediE Cyfrifwyr Siartredig ac Ar¢hwiliNr Statudol Y Ganolfan FU$n￿ P￿¢ Busnes Triongl MerthyTTudful MorgB]]nwg Gantsl CF48 IDL Off¢rynn8u Ariannol Antcortitrrt apholisi au Mae gWEiihgareddau'r elustn yn ei gwncud yll agor¢d i nifer o risgiAu titittjnol 88n gy]Jrtwy8 risgcredy& Tisg Ilif arian, a risg hylifedd. Ri$g ercdyd Prif &%edau wiannol yr clwenyw bg13n5w bBne tt¢ arian th&8nach aderbyniadwyon tr￿11. Mae risg credyd yr el￿￿en yn ￿n￿lf i'w kniodoli i'w derbyniadwyon ma5nach. Mg¢'r symiau ag￿lwYn￿yd ary f8ntolen yn nel o'r Iwfansau ￿ gyfer derbyniadwyon am￿￿$. C&i(Y I￿an5 ar gyfer Smhariad ei Ivncud pan fo digwyddiad o golled ￿dI ei ddynodi. syd& yn seiliedig ay brofiad bI￿nor01, yn dysliol&eih o a￿e[adwYtdd y Ilif atiBn. Prif risgiiu x rheoli'r ri$giAu hynny Ma¢ Bwrddyr Yjnddiriedolwyi Isedi yn)¢hwilio'rrisgiau b￿neS a gweilhredol ￿ratego1 mwyaf y Jnaev elu5en yn eu hwynebu ac ytt cadarnhau bod systemau wedi ¢u 5efydlu i all￿gi cynhyrchu èdto(kli8dau rhe0￿dd fel y Bellir cymrydy camau ang¢nrheidiol i l¢ihau'r ri5giau hytL Cafodd systemau eugoFA)d m¢wn Ile i 05od cyl11deb￿ argyfer pob blwyddyn ariannol a monitro irKwm a gW￿iantb0b chwart¢r yn eTbyn ei gyllide￿ Mae'r Ymddiriedolwyryn sicrhau fod y syslelnau yn ddigonol ar gyfer ie¢hyd ariannol cyfredol yr elwen. Canolfan A Menter Gymraeg Merthyr Tudful TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2023 Referenc¢ and AdrnithistrAtive DetaiL4 Tru¥*ecs A Carp¢nler laFpoinled 08103120231 B Davies IrtSiBned 10103r2023) H Davie$18PkK)inted 08103120231 A EnglaTKI lttsign¢d 24111)r10221 L R HarrIng￿n S H3rTiS lappoint¢d 24110r2022} R L Ilow¢ll Ire8iEned 24110120221 M L Howells N M Hughes lapp)Tnted 081003120231 L R Jones lappoinled 24110120121 H Low¢ (Te51￿)ed 24110120221 D Morgan (resigned 22110120221 G E Morgan {aprointed 08103120231 S Ward (appointed 2411012022) Secretary L G MGL£3n Printipal Office N¢uadd Soar Ponlmorlais Merthyi Tydfil Mid Glamorgan CF47 8L Conjpany Registration Number 06249902 Charity Registration Number 1124473 Independ¢nt ExAtnincr Mitchell Mere4Jith Limited Chartered Accountants and Statutory Auditor Th¢ Bu5inESS Cenire Triangle Busi￿￿ Pat1( MerthyrTydfil Mid Glamorgan CF48 4TQ Finllncial instrum¢nt$ Objeclives GndpDlicies The chwity's aciivities exposc it to i numL%r of fManCi￿ risks in¢l￿]ng credit risK c&th flow risk gnd liquidity risk. Credit risk The Gharity's piincipal fmgnoial Assets are bank balgntts a￿1 cash, trade and other receivables. Th¢ chBrity's Credit Tisk is primarily attributable to its traLt reccivables. The amounts presented in the balanic sh¢et nel of allowance5 for doubtful receivables. An allow1￿ce for unpairInent is made where there ￿ an i(knlified loss eveni which, b&%¢d on previous experi¢n(x, is evidenceofa reduction in the r¢coveiEbilily of Ihe flows. Major ri$k5 llnd msnfigemtnt of those risks The boHrd of Trustees examincdthe m8iorstr&tewc busine￿ and 0￿ratIo[￿l risks whichtk ¢h8Jityfa￿s snd confFmis that 5ySt¢Tns have been esiablighed to enable regul2T repo￿ lo bB produced sothftt tlK necessary steps can b¢ taken 10 Jessen ikns¢ ri5k& Systtms have tttn put in place 10 sel budgets for each financial yw and monitor income aThJ expenditurtagain5t the budget each quart¢T. The Tn]stee8 ensure that the 5yStetns are adwuate for Ihe scale andcurrenl financial h¢￿Th oftk chtrily. Canolfan A Menter Gymraeg Merthyr Tudful ADRODDIAD YR YMDDIRIEDOLWYR AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2023 D*tgwthlgd o Gyfrrfold¢b8ulr Ymddlriedolwyr Mae'r ￿ndd1r1ed01wyr Isydd hefyd yn gryfarwyddwyr CanolfaD a M¢￿er Gymraeg Merthyr Tudful at ddib¢nion cyfraith cwmil yn rrifol an) I￿rat0) AdToddiad yr Ymddiriedolwyr 9'r daigartiadttu arianJ]ol yn unoi a Sufonau Cyfrifyddu'r Dey￿1￿5 Uiw]ig Iymurfer Cyfrifyddu Cytfr¢diJiol Dderbyiiiol y tkyrtw Un¢di¥l achyfruith a rheolifid&u cymwys. Madn ofyntLoI yrL 61 cyfraith fod yrymddiri¢(k)Iwyr yn paraloi daigDniadau ariwJJJol aT 8yf¢rpob blwyddyn ariannol. O dan gyfraith e%mi. rhaid i'r ymddj'riaolthyr beidio a chytn¢Yadwyo'r datwiadau ariantLoI ODi bai eu yn fodlon eu bod YN rhoi Eolwg gwir a theg o sefyiifa'r rwmni cl￿se￿n01 ac o'i hadn￿daU sy'n dod i rDewn, a Lh￿￿hWYs¢dd adrtodd&u. yn cynnwys ¢i iy"ncw)n a'i gwarianl. ar gyf¢r y cyfnod hwrtiiw. Wrth bara¢Oi'r datganiadau iianwl hyn. mae's) ofynnol bod yr YMdd￿Ied0lwyT YI).. deihol ￿1151￿￿ cyfrifyddu priodol a'u cyllthwyso'n gry50n', clldw at ddulliaii ac egwyddoriotL yn y Dat￿ni&d o Arfer ArKymhellir ar 8yf¢r EIu5ennau palio barn ac amcangyfrifon sy'n rh¢symol sc yn bwyllog dit8aD a yw SafoTfftU Cyfrifyddu DU wedi ckel eu dilyn, YD amodol ar ULLThyw wyriad&u pw*hLia501 a ddaigelir x x gaiff eli hesbonio yn y daiganiadau fyriannol.. a pharaloi'r dxiganiadau ariannol 9T sail barhaol oni bai ¢i fod yn aTtLhTiodol rh#gdybio y bydd y cwmni ¢11￿¢[￿0[ yn parhau mewn busne8 Datgsnlad o GyfrltoJdeb* CyfTifoldeb y ymddiriedolwyr yw cadw cofnodion cyfrifyddu di¥onol sy'n ddigon i ddangos ac esbonio trafodion elusetllwl y ¢Wmlli 8 dalg¢lu a Cliywiideb rliesyinol ar unrhyw ad¢¥¥ sefyiifa ariannol y cwmni elli￿￿1￿] 4'u gallLlOgi nhw i sicrlillu rod y daiganiaddu ariartnol yn cydsyDiO a Deddf Cwmniaii 2006. MoeD nhw hefyd yn gyfrifol am ddiog¢lu a5¢daii'r Cwnwi dusennol Èc f¢lly ani gymryd camau rlxsymol ¢rmwyn atal adatgelu twyll 4e anghysondebau Cllfodd ￿adrOddlad blynyddol ei gymeradwyo gan ymddiriedolwyr yr elu5¢n arl* k3a'i Brwyddo ar ei raD gan A Catpenler YmddiridolwT Canolfan A Menter Gymraeg Merthyr Tudful TRUSTEES? REPORT FOR THE YEAR ENDED 31 MARCH 2023 StAtement o(Trystee5 Re5ponsibilltles Tbc iNst¢e5 (who are also lh¢ directors of Canolton A Men*r Gyfflrde¥ MenhyT T￿fll1 for the pury05¢5 ofconipany lawl ate re8pon5ibl¢ foi ptepwing the ttusiees, report and the fmtsttial 51aiem¢nls ui accoTdDnce WLih the Unii¢d KinKdom AccouJitin¥ Standard5 Iuniled Kin¥(bffl G¢nerally Acc¢pi&l Accountiiig PiactlLel and appli¢able 18w and r¢¥ulHlions. Compdfty law requires Ihe Iruslees to prepare rn￿ncial statements for each financial year. Ulldtt company law the trustees must not approve thc knanciol sialemenls unless they are sa115fi¢d thai ih¢y give a tn)e and fair vi¢w of th¢ state of affairs of th¢ charitable company and of its incotning Tesources and application of re50w¢es, inclwjing its irKome and expenditur¢, for that period. In preparing these financial statements, thetrusiees are r¢qui]rd 10.. l¢d suitable accountin8 policics aDd apply Ihem cotL5i51enily', observe Ihett)¢ihods and prittciples LLI th¢ Chaiiiies Stal¢tnenl of R￿0￿￿￿ended Pro¢tice (SORPI. tDake judgen]¢t>ls estimates th81 are Teasonable fiDd PTudenl: st&ie w11￿l￿r applicable UK AccoutLlin¥ Si8ndard5 1)4ve t*en follow¢d, subject lo any mal¢rial depBrtures disclosed And ¢xplsined in th¢ ftnincial stal¢m¢n15' and prepdre the thiancial Stslem¢nts on the going conc¢rn bfysis unle85 it 15 inappTopria* to We5ume thai the charitable c4xnpany will coniinue in business. Slitemtnt of Re5pon$ibllltles The I￿￿tee5 are responsible for keepillg ad¢quale accoullting Ttcords t1￿¢ aT¢ 5uITicieni io show and explain (he uharilable evmyanys ir&nsarlkons and di5rlo$e WLlh reasonable acLuracy at any li]ne the fmanrial posiiion of iht chgrilable compaiiy gnd ¢nable Il)eiii to ensw¢ that t￿ fitLaJicial stlllemtnis comply with Ihe ConipBni¢s Act 2006. Tli¢y are also respon5ibl¢ safeguaNiing the a$&els of tile ¢lwTIIRbl¢ ¢otnpany and li¢Ji¢¢ for t&￿n8 r¢asonable steps for the pteveiitioii and detection of fraud other irre¥uloTIt1￿. The aLILiual r¢port was appToved by Ihe trust¢e$ of the chority onl•lii/&%aJyJ sigi¢d on its behalf by.. A CaJpenl¢r Tru5ter Canolfan A Menter Gymraeg Merthyr Tudful ADRODDIAD ARHOLWR ANNIBYNNOL AR GYFER Y￿￿DDIR[EDOLWYR AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2023 Yi. w￿yn Adroddyn 01 i'r o ymddiriedolivyr yn 5gil arholi cyfiifon cyfunol Canolfan amenter Gymia¢g Meithyi'Tudfui A'r is- gwmniau yr ymg)rynenwyd ahwy ar gyfer y flwyddyn yn goTff¢n 31 M&wrth 2022. Cyfrifoldeblu 1 5#il yr AdroddiAd Fel ymddiriedolMyT y wiip, clii sy'n Eyfi.￿rol am baratoi Cyfi'ifon c)(unol Canolfan a Menler G)ryJ]raeg Meithyr Tudful yn unol a gofynion Deddf Cwmnlau 2(K)61'fkddf 2006.). A minnau wedi'm iN)dloni nad oes gofyniad i grchwilio trfrtfon Menier Gym1.￿g Merthyr Tudful o dan Rhan 16 Deddf 2(X)6 a'u bod yn gymmys ar[￿[l ￿}[UbY[￿l0l. yi" wyfyn adrodd mewn p￿thynaS a'in Hrholi o'i cyfi'ifon cyfunol tel y'i eyflawnwyd o dan 145 De(Idf F.lus¢nnau 2011 l Deddf 2011,1. Wrth gyflawni'i. fgrlJ)li* y'wyfwe(ti thlyn y Cyfar￿ddt&1aU a irddwyd 8￿Y Comisiw Elusennau o dan adrall 14515Xbl Deddf 2011. Nidyw arholi 8n[uby[￿oI yn eynnwys wglu'r holl dystiolaeth a fyddai'n ofytuN)I niewn &'¢liwiliad ac o ganlyruad nid yw'n cynnwysyr holl faterion y mae'i. archwiliwr yll eu hystyried wth iodili ei am y cyfi.jf￿. Ma¢ cyilluiuo a chyflawrll archwiliad yrt myndy tu hwlll i'r siaivydd cyfyngedig y £￿1 arholiw at)n[b￿n01 ei dd￿[￿￿. O g8nlyttia(L nid wyf yn mynegi utvliyw f￿￿ yngliylch a￿,[ cyfi'ifon c)fvno>l preseiinol yn cyflwyno i*rn'gwir a theg. ac mae fadr0dd1￿d wedi ti g>fytw i'i. matei'ion Etnodol hynny aosodwyd allanyn natganiad yr grholwr annibynnol. Datganizd yr arholwr Annibynnol Gat) fod incwm giD5 c￿l01[all a M¢nt¢r OyniiÈeg M*thyr Tudful yn fmy na £250,000 rhaid i'ch tholwr fod yn aelod o gorff ihestt'edig yn adran 145 Deddf 2011. Rwyf yn ¢adarnhau fy mod yn 8ymwy5 i ymgyjniyd a'i arholi gan fy mod yn ael(NJ o Sefydliad Cyfi'ifwyi Siartredig C>ryni'u a Lloegr, sef un o'r cyrff Thegtredig. Yr wyf we(b cwblliau fy arh)li. Yr wyf yn cadwnhau nadoes unrhiryv faterion wedi tynnu fy 5yIwm￿n perthynas a'r arholi sy'rt pcri i mi w'edu'r catdyiiol.. nad yw cefnodion cyfi'ifon yn caej eu c&dwffleThll ￿lthynaS achanolfan a M¢nt¢i' GymraegMerthyT Tudful fel Sy'n ofyI￿OI yn 01 adran 386 tkddf 2006; n6u iiad yw'r cyfrifon cyd5yt)io gyda'r tothodion hy]Jny' ntll n2d yw'r cyfrifon yn ¢ydyMffi￿rio a gor￿1￿ cytrifo adTWi 396 Deddf 2006 ac eli￿10 unrhyw0￿lad fod y cyfrifon yn Thoi 'satbwynt gwu'ath¢g' t]&d yw'n fater sy'rt c&el ei ystyried fel rhan o arlioli annibynnol. rteu na Chafodd y ¢yfrifen eu p￿￿t01'n unol a dulliau &egwyddorion Dalganiad Ymarfer a Argynhellir ar gyfer crfrifo ac a(trodd yn ol gan elusennau Isy'n berthnagol i eliL%eJ)nau sy'n paratoi eucyfiifon yrt unol a Salonau Adrodd Ai'l9J￿oI sy'n ￿rth￿a￿l i'r DU a Gwtrini8eth IweTddon IFRS 1021.1 Nid oes gennyf UEuhyw bryderon ac nid wyf WEdi dod ar draws unrhyw faterion e￿￿1[ yn gysylltiedig a'r arholiwJ hwny dylsd tytlnu sylw tua8 atynter mwyn galluogi dod i ddealliwri&eih bii(x*)l o'i'e)(rifon. T Richardson Cyfrifydd Siartredig Sefydliad Cyfrifiv)ry Siyrtredig Cymru a Lloegr Y GBnolfÈn Fu8JJes Parc Busnes Triongl Merthyr Tudful Morgannwg Cjanol CF48 IDL Dyddi8d..20/1212023 Canolfan A Menter Gymraeg Merthyr Tudful INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 J reJx)n lo the ch￿ltY IrLJslees on my eX￿ninatIon of the consolidated accounts of the Group comprising the C￿01fan A Menter Gymraeg Merthyr Tudful and its subsidiary undertakings for th¢ y¢arended 31 March 2023. Responsibilities and basi8 of report As the trustees ofthe group you ajr responsible for the we[￿￿tion of ￿ con501idated accounts of Cattolfan A Mcnler Gymra¢g M¢rthyr Tudful in gccordance withthe requi]ttnents of the Companies Act 2006 {'the 21KJ6 Act'l. Having satisfied ]nyself that the Rccounts of Canolfan A Mentrr Gymrdegmerthyr Tud￿1 Thrt rqwred to be audited underPart 16 of th¢ 2006 Act 8nd are eligible for indep¢ndentex3m1natio￿ I report irt respect of my eKamination of the consolidated accounts HS ¢8rried out under section 145 of the Chariiieg Act 20 11 I'the 2011 Act,). In cÈrrying out my examinatitsn I have followed the Directions given bythe Charity Co]nmi$*on under section 14515llbl of 2011Act. independtnt examinaiion does not Invol￿ gathering all the cvidence that would be required in audit and cen%quently does not cover all Inatters that auditor considers in ￿ving Iheiropiniots on (he accounts. Th¢ planning and conduct of an audit goBS yond the limiied &ssurdnL% that an indqxndent ex3mi￿tion can pjovidt. Consequently I express no opinion a% to whetherthe con501idated acci)un15 Ptcsent a'tTue and fai¢ View and my rewrt is limited to those specific matters sel Out in the indtpendtni examinetrs 5tstem¢nt. Ind¢pendent exatniner's Statement Since Canolfan A M¢nt¢r Gy]nr￿8 Merthyr Tudful's E￿Ss income exceeded £250.000 your eXa￿lJ￿ must k a metnkr of 8 EK)dy listed in Section 145 of thc 2011 Act. I confjrm that l gjn qualified to undertake the examination be£auge I am a member of Institute of Chertered Accountants in Englond and Wales, which is one ofthe listed bodi¢8. I h&ve Compleied myexaminatiorL I confm that no matters hav¢ tome to my attention in tot￿e¢tion with the examination &￿vingM cause to believe.. accounting records ￿re tK>t kept in respectof C8nolfÈn Amenter Gymratgmerthyr Tuthl as r¢quir¢d by section 386 of the 2006 Act. or the aCCo￿ts do not accord with th05r recoid5; or th¢ ￿CoUnts do not comply wih the a¢¢(MJnting requirements of section 396 of tkn 2006 Act othErth3n TquireD]entthat the accounts give a'true 9nd fair view, wlllchis not g ttiatter considered ￿ J*rt of an inikpendent ex8mir￿tLon. OT th¢ accounts knve t￿t been prepared in acL7)rdaMY with thc methods prinGiples of the Ststemenl of Re£ommended Pracitce for a¢￿￿￿ting and reporting by charities lappli¢abl¢ to chBrities prepaTing their t¢¢ounts in accordance with t] Fingncial Rep)rtinB Si8ndard applicable in thc UK and Republic of Ireland ITrIiS 10211. I have no Concer￿ and have come acros5 no othcr m8tteT5 in connection with the examinationto which attention sknuld b¢ drawn ID thi5 report in orderto enable a propu ￿derStandIng0r the aC￿v￿t5 to bE re*hed. T Ri¢h8rdson Chartered Accountant Institute of Chartered Accountants in Englgnd and Wales Th¢ Busine55 PBTk Triangle Business Centre Merthyr Tydfil CF48 4TQ Date 20112/2023 **Canolfan A Menter Gymraeg Merthyr Tudful** ## **DATGANIAD CYFUNNOL O WEITHGAREDD ARIANNOL AR** ## **GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2023** **(Gan gynnwys Incwm a Chyfrif Gwariant a Datganiad o Gyfanswm Cydnabyddedig Enillion a Cholledion)** |**Nodyn**
**Incwm a Gwaddolion oddi wrth:**
Roddion a chymynroddion
3
Gweithgareddau Elusennol
5
Gweithgarddau masnachu eraill
6
Icwm Buddsoddi
7
Cyfanwm Incwm
**Gwariant ar:**
Codi Cyllid
8
Gweithgareddau elusennol
9
Cyfansum gwariant
Net gwariant
Trosglwyddiadu rhwng cronfeydd
Net symidiad mewn cyllid
**Cysoni cyllid**
Cyfanswm y cyllid a ddygwyd ymlaen
Cyfanswm y cyllid a gariwyd ymlaen
21
**Nodyn**
**Incwm a Gwaddolion oddi wrth:**
Roddion a chymynroddion
3
Gweithgareddau Elusennol
5
Gweithgarddau masnachu eraill
6
Icwm Buddsoddi
7
Cyfanwm Incwm
**Gwariant ar:**
Codi arian
8
Gweithgareddau Elusennol
9
Cyfanswm gwariant
Net gwariant
Trosglwyddiadu rhwng cronfeydd
Net symidiad mewn cyllid
**Cysoni Arian**
Cyfanswm y cyllid a ddygwyd ymlaen
Cyfanswm y cyllid a gariwyd ymlaen
21|**Cronfeydd**
**Anghyfyngedig**
**Cronfeydd**
**Cyfyngedig**
**Cyfanswm**
**2023**
£
£
£
329
109,820
110,149
96,032
5,420
101,452
88,810
0
88,810
85
0
85| |---|---| ||185,256
115,240
300,496| ||(98,498)
0
(98,498)
(182,286)
(145,865)
(328,151)| ||(280,784)
(145,865)
(426,649)| ||(95,528)
(30,625)
(126,153)
11,774
(11,774)
0| ||(83,754)
(42,399)
(126,153)
1,247,785
97,827
1,345,612| ||1,164,031
55,428
1,219,459| ||**Cronfeydd**
**Anghyfyngedig**
**Cronfeydd**
**Cyfyngedig**
**Cyfanswm**
**2023**
£
£
£
2,143
315,122
317,265
38,177
2,000
40,177
97,634
0
97,634
7
0
7| ||137,961
317,122
455,083| ||(97,822)
0
(97,822)
(68,460)
(295,693)
(364,153)| ||(166,282)
(295,693)
(461,975)| ||(28,321)
21,429
(6,892)
0
0
0| ||(28,321)
21,429
(6,892)
1,276,106
76,398
1,352,504
1,247,785
97,827
1,345,612| Mae holl weithgareddau’r grwp yn deillio o weithrediadau parhaus yn ystod y ddau gyfnod uchod. Dangosir dadansoddiad cyllid ar gyfer 2022 yn nodyn 21. Mae’r nodiadau ar dudalennayu 13 i 24 yn rhan annatod o’r datganiadau ariannol hyn - 10 - **Canolfan A Menter Gymraeg Merthyr Tudful** ## **CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITES** ## **FOR THE YEAR ENDED 31 MARCH 2023** ## **(Including Consolidated Income and Expenditure Account and Statement of Total Recognised Gains and Losses)** |**Note**
**Income and Endowments from:**
Donations and legacies
3
Charitable activities
5
Other trading activities
6
Investment income
7
Total income
**Expenditure on:**
Raising funds
8
Chartitable activities
9
Total expenditure
Net (expenditure)/income
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
21
**Note**
**Income and Endowments from:**
Donations and legacies
3
Charitable activities
5
Other trading activities
6
Investment income
7
Total income
**Expenditure on:**
Raising funds
8
Chartitable activities
9
Total expenditure
Net (expenditure)/income
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
21|**Unrestricted**
**funds**
**Restricted**
**funds**
**Total**
**2023**
£
£
£
329
109,820
110,149
96,032
5,420
101,452
88,810
0
88,810
85
0
85| |---|---| ||185,256
115,240
300,496| ||(98,498)
0
(98,498)
(182,286)
(145,865)
(328,151)| ||(280,784)
(145,865)
(426,649)| ||(95,528)
(30,625)
(126,153)
11,774
(11,774)
0| ||(83,754)
(42,399)
(126,153)
1,247,785
97,827
1,345,612| ||1,164,031
55,428
1,219,459| ||**Unrestricted**
**funds**
**Restricted**
**funds**
**Total**
**2022**
£
£
£
2,143
315,122
317,265
38,177
2,000
40,177
97,634
0
97,634
7
0
7| ||137,961
317,122
455,083| ||(97,822)
0
(97,822)
(68,460)
(295,693)
(364,153)| ||(166,282)
(295,693)
(461,975)| ||(28,321)
21,429
(6,892)
0
0
0| ||(28,321)
21,429
(6,892)
1,276,106
76,398
1,352,504
1,247,785
97,827
1,345,612| All of the group's activities derive from continuing operations during the above two periods. The funds breakdown for 2022 is shown in note 21. The notes on pages 13 to 24 form an integral part of these financial statements - 10 - Canolfan A Menter Gymraeg Merthyr Tudful MANTOLEN CYFUNNOL AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2023 2023 2022 Nodyn A5ed4u Sefydlog Asedau diria¢thol Asedau cyfredol Dyledwyr Aiian patod yn y ba￿ ac m¢wn Ilaw 16 1,204,907 1.234.794 35,684 50,599 86.283 171.7311 14.552 1.219.459 70.885 95,676 166,561 {55,7431 110.818 1,345,612 19 CTedidwyr.' Symiau'n disgyn SY'N ddyledu5 ytnh¢D un flwyddy N¢t £Seda￿￿{rIlwyMcdla¥a¢thau) ¢yfi￿oI N¢t Asedau Cyllid yr elusen.. Cyllid cyfyng¢dig CroJ)f¢ydd cyfyngedig Cyllid itLcwm angliyfyngedig Cronfeydd anghyfynge41ig Cyfan5wm fund 20 21 55,428 97.827 1.164.031 1,219.459 1.247,785 .345,612 21 Ar gyfer y flwyddyn ariannol YIL diweddu 31 Mawrth 2022 r(Kdd gan yr ¢lusen hawl i gael ei heiihrio rhag archwilio #riojwol o dan adran 477 0 DdeddfCwn)njau 2006 Sy'n ytnwneud a ehwmm.all bach. Cyfiifold¢bau cyfatwyddwyr.. Nid yw'r aelLxJau w¢di ei gwDeud yrt ofynnol i'r elusen gael archwiliad w'ittrtrtol o'i chyfrifon am y flwyddyn dan sylw yn unol a8 adran 476. Ma¥r cyfarwyddwyr yi) ¢yd[￿bOd ¢u Lyfrifoldebou am gydymffiirfio a gofyniott y Ddeddf o ran cofllixjion ¥yfrifyddu a pharakni cyfrifotL. PaT4towyd y cyfrifon hyrb yn unol l¥ d￿ar1aethaU sy'n berthna501 i gwtnnioLL sy'n ddarostyngedig i'r drefn cwttjniau bach. Cynieradwywyd y dalganiadau 4ri4nnol ar dudalennau 10 iiégan yr ymddiriedolwy. ac awdurdodwyd ¢u cyhoeddi ¥ 110￿￿11 ar eu rhan gan.. A CarpenleT Ymdthtieddlwr Mae'r nodiadau ar dudalennayu 13 i 24 yn rhan annatod o'i. dalganiadau wianrM>I hyn Canolfan A Menter Gymraeg Merthyr Tudful CONSOLIDATED BALANCE SHEET FOR THE YEAR ENDED 31 MARCH 2023 2023 2022 Note Fixed A85egts Tall￿ble a8sets CurrtD¢ assets Debtors Cash ai bank and in hand 16 1,204,907 1,234,794 18 19 35,684 50,599 86,283 70,885 95,676 166.561 (55.7431 110,818 1,345,612 credi￿rs.. Amounts falling due wiihin on¢ year Net current B55¢sIs 20 14.552 .219,459 N¢1 a55e15 Fund5 of the wup.. RestrLctsd iJKome fijnds R¢stticied funds Unrestricted in¢ome fi￿dS Uniestricied fuThJs Totgl funds 21 55,428 97,827 1,164.031 1.219,459 1.247.785 1.345,612 21 For the fina￿￿&1 yeAr ending 31 March 2023 the charity entitled to ¢￿eM￿lOn from 3uditund¢r section 477 of the Compani¢s Act 2006 relating to stnall companies Dhreclors responsibilili¢s'. The memb¢ts have not r¢quired the chatity 10 obtain ah audit of its accounts for the year in question in accordauce with %¢tion 476,. and The director5 o¢knowledg¢ il*ir reSp￿sIbIlitIeS for cotnplying with the requirem¢nts of the Act with respect 10 4¢countitLg T¢¢ords alid th¢ preparalionofaccouThts. These accixmts have b¢¢u prepared in s¢cordanc¢ with the provi5ii)ns applicabl¢ io comp￿1¢$ $ubjecl to thr small conwunies r¢¥Jm¢. Th¢ financial statements on pagE$ 1•1034 W¢T¢ approved by the trustee5, itsd authoris¢d for is8ue onb/, /&5 arld sigrtd oil th¢ir beholf by.. A C&￿ettIer Tru51ee The tLol¢$ ¢Jn pag¢5 13 to 24 forn an LLil¢wdl part of th¢s¢ fLngDcial sialtfft¢JJl$ Canolfan A Menter Gymraeg Merthyr Tudful MANOTOLEN AR GYFER Y FLWYDDYN YN GORliFEN 31 MAWRTH 2023 2023 2022 Nody A5edau sefydlog Asedau diriaethol Buddsoddiadau 16 1,202,877 1,234,794 1.202.878 1,234,795 A5¢d4u eyfredol 24,239 29,319 53,558 {27,0091 26,549 1.229.427 55.895 78.699 134,594 123,4971 111,097 .345.892 Arian parod yn y banc ac tnewn Ilaw 19 Credidwyr.. Symiau'n disgyn sy'n ddylojus yrnhen un flwyddyn Net l￿dau1(rhwyMCdiagaethaUI cyfredol Net asedau Cyllid yr eluseth.. Cyllid incwtn cyfyng¢dig Cronfeydd cyfyngedig Cyllid incwm anghyfyngedig Cronfeydd Ènghyfyngedig Cyf4n$wm fllnds 20 21 55,428 97.827 1.173,999 1,229,427 1.248,065 1.345,892 21 Mae'r nodiadau ardud8lennayu 13 i 24 yn rhan atlllatod o'r dalgattiadau ariannol hyn 12 Canolfan A Menter Gymraeg Merthyr Tudful BALANCE SHEET FOR THE YEAR ENDED 31 MARCH 2023 2023 2022 Note Fixed A55¢5ts Tangible a85et5 Investment8 16 1,202,877 1,234,794 1.202,878 1,234,795 Current Issets DebtDrs C￿h at bank and in hand 18 19 24,239 29,319 53,558 127,009) 26,549 1,229.427 55.895 78.699 134.594 123,4971 Creditor5.' Amoullts falling du¢ within ene year N¢1 current a55e5ts 20 Nei assets 1,345,892 Funds of the group.. Re5tTiCted ittcome funds Re5tTiCt¢d funds Unrestricted inwTn¢ fuDds Unrestricted funds Total funds 21 55,428 97.827 1.173.999 1.229.427 1,248,065 1,345,892 21 The notes on page5 13 to 24 fortn ln integi&l pArt of Ihtst financial Statements **Canolfan A Menter Gymraeg Merthyr Tudful** ## **NODIADAU I’R DATGANIADAU ARIANNOL** ## **AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2023** ## **1 Statws Elusennol** Mae’r elusen yn un sydd wedi ei chyfyngu gan warant, a’i hymgorffori yng Nghymru a Lloegr, ac o ganlyniad nid oes ganddi gyfran o’r cyfalaf. Mae pob un o’r ymddiriedolwyr yn atebol i gyfrannu swm nad yw’n fwy na £1 tuag at asedau’r elusen pe byddai’n methdalu. Mae’r elusen wedi ei hymgorffori yng Nghymru a Lloegr. Cyfeiriad ei swyddfa gofrestredig yw: Neuadd Soar Pontmorlais Merthyr Tudful Morgannwg Ganol CF47 8UB Awdurdodwyd y datganiadau ariannol hyn I’w cyhoeddi gan yr ymddiriedolwyr ar [Dyddiad] ## **2 Polisïau cyfrifo** ## **Crynodeb o bolisïau cyfrifo sylweddol ac amcangyfrifon cyfrifo allweddol** Caiff y prif bolisïau cyfrifo a weithredwyd wrth baratoi’r datganiadau ariannol hyn eu gosod isod. Cafodd y polisïau hyn eu gweithredu’n gyson ym mhob blwyddyn a gyflwynwyd, oni nodir fel arall. ## **Datganiad o gydsynio** Cafodd y datganiadau ariannol eu paratoi yn unol â Chyfrifyddu ac Adrodd yn Ôl gan Elusennau: Datganiad o Ymarfer a Argymhellir sy’n gymwys i elusennau sy’n paratoi eu cyfrifon yn unol â’r Safon Adrodd Ariannol sy’n gymwys yn y DU a Gweriniaeth Iwerddon (FRS 102) - (Datganiad o’r Arfer a Argymhellir gan Elusennau (FRS 102)), Safon Adrodd Ariannol sy’n gymwys yn y DU a Gweriniaeth Iwerddon (FRS 102) Maent hefyd yn cydymffurfio â Deddf Cwmnïau 2006 a Deddf Elusennau 2011 ## **Sail y paratoad** Mae Canolfan a Menter Gymraeg Merthyr Tudful yn bodloni’r diffiniad o endid budd cyhoeddus o dan FRS 102. Caiff asedau a rhwymedigaethau eu cydnabod i ddechrau yn ôl cost hanesyddol neu werth trafod oni nodir fel arall yn y nodiadau polisi cyfrifyddu perthnasol. ## **Sail cyfuno** Mae’r datganiadau ariannol cyfunol yn cyfuno datganiadau ariannol yr elusen ac ymgymeriadau ei his-gwmnïau a luniwyd hyd at 31 Mawrth 2023. Ni chaiff unrhyw ddatganiad am weithgareddau ariannol ei gyflwyno ar gyfer yr elusen, fel a ganiatawyd gan adran 408 Deddf Cwmnïau 2006. Gwnaeth yr elusen colled o ariannol ar ôl treth ar gyfer y flwyddyn ariannol, sef £116,463 (2022 – £6,892). Mae is-gwmni’n endid sy’n cael ei reoli gan yr elusen. Caiff rheolaeth ei gyflawni pan fo gan yr elusen y pŵer i lywodraethu polisïau ariannol a gweithredol endid er mwyn cael buddion o’i weithgaredd. Caiff canlyniadau is-gwmnïau caffaeledig neu a waredwyd yn ystod y flwyddyn eu cynnwys yn natganiad y gweithgareddau ariannol o’r dyddiad y daeth y caffaeliad i rym neu i fyny at y dyddiad y daeth y gwaredu i rym, fel sy’n briodol. Ble y bo’n angenrheidiol, caiff addasiadau eu gwneud i ddatganiadau’r is-gwmnïau er mwyn dod â’u polisïau cyfrifo i fod yn unol â’r rheini a ddefnyddiwyd gan y grŵp. Caiff trafodion rhwng cwmnïau, balansau ac enillion na chaiff eu gwireddu ar drafodion rhwng yr elusen a’i his-gwmnïau, sy’n berthnasol i bartïon, eu gwaredu’n llwyr. Caiff colledion intra-grŵp eu gwaredu hefyd ond gallent ddynodi nam sy’n gofyn am gydnabyddiaeth yn y datganiadau ariannol cyfunol. Cafodd polisïau cyfrifo is-gwmnïau eu newid ble yr oedd yn angenrheidiol i sicrhau cysondeb gyda’r polisïau a fabwysiadwyd gan y grŵp. ## **Eithrio rhag paratoi datganiad llif arian** Dewisodd yr elusen fabwysiadu Bwletin 1 a gyhoeddwyd ar 2 Chwefror 2016 ac felly nid ydyw wedi cynnwys datganiad llif arian yn y datganiadau ariannol hyn. - 13 - **Canolfan A Menter Gymraeg Merthyr Tudful** **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023** ## **1 Charity status** The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation. The charity is incorporated in England and Wales. The address of its registered office is: Neuadd Soar Pontmorlais Merthyr Tydfil Mid Glamorgan CF47 8UB These financial statements were authorized for issue by the trustees on ## **2 Accounting policies** ## **Summary of significant accounting policies and key accounting estimates** The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. ## **Statement of compliance** The financial statements have been prepared in accordance with 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. ## **Basis of preparation** Canolfan A Menter Gymraeg Merthyr Tudful meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. ## **Basis of consolidation** The consolidated financial statements consolidate the financial statements of the charity and its subsidiary undertakings drawn up to 31 March 2023. No statement of financial activities is presented for the charity as permitted by section 408 of the Companies Act 2006. The charity made a deficit after tax for the financial year of £116,463 (2022 - £6,892). A subsidiary is an entity controlled by the charity. Control is achieved where the charity has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities. The results of subsidiaries acquired or disposed of during the year are included in the statement of financial activities from the effective date of acquisition or up to the effective date of disposal, as appropriate. Where necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those used by the group. Inter-company transactions, balances and unrealised gains on transactions between the charity and its subsidiaries, which are related parties, are eliminated in full. Intra-group losses are also eliminated but may indicate an impairment that requires recognition in the consolidated financial statements. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the group ## **Exemption from preparing a cash flow statement** The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements. - 13 - Canolfan A Menter Gymraeg Merthyr Tudful NODL4DAU I'R DATGANIADAU ARIANNOL AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2023 Bu5nes hyfyw Caf￿d Hry Ilif arittn o g￿ly￿1&d i gyfrtiniad 8ri&nnol blynyddol sylwed(k)l y cynEorytJ dod i ben rai blyny(kloedd yn 01. ynghyd a chyndynrwydd noddwyr i dd8rparu ar ￿Fer co5tau crBidd y Fenler. Yn ychwBneBoI at hyn mae Hnsiuwydd Cynhenid o ganlyrriad i Bandernig Covid-19. Mae'r Ymddll'iedolwyr yn hydo'us y bydd sicrhaii nawdd oddi with ddau Gi'&it kn.ththi Bu511e4 Cyllllun Cadw Swyddi, CiY)nfa Sefydlogiivydd Cyngoi. y Celfyddydau a ChTonfa DIEftadacih y Loieri yn ysiod Argyfivng Covid ivedi galluogi'r ¢lw¢n i gynllunio ar gyfri. dffodol y sefydliad, Ei. Bwaetha'r pivbletnau a wynebwyd gDn y sefydliad dros y 2 flyntdd ddiwahaf a'r ansicrwydd mae Pandemig Covid-19 yn ei gyfflmyno i ni, mae'r ymddiriedolwyr o'i. fam nado&% ynaunrl)w 3nsiciiNydd materol ynghylch gallu'r elus¢n i iw'l]au fel bwnes hyfyw, nac unrhyw feysydd atisittwydd sylw&ldol eraill sy'n effeiihio ar werth cario ymlaen a8edau agedwir gan yrelusen. Incwm ¥ gwllddolion Caiff yr lioll incwrn ei gydtthd w fydd 83n ￿"elUSen hawliad th'os YT Inclvm, y tllae'n debygol y bydd yr incwm cael ei dderbyn y bydd y swm o'r incwni sy'n dikL'bylliadwy yll gallu cael ei fesw yn ddibynadwy. Rh￿diOna ctymunroddion Caiff rhoddion eu Cydnabod pan fe'i'elusen ivedi cael ei hysbysu yn ysgriftnedig am swm a dyddiad y setliad. Ar achlysur pan fo Th(xkl yn amodol w ￿liOd￿￿ 8y'n gofyn Bm lefel o b￿.ffortlliad gan yr elusen cyn bod yr elusen a hawl i'l tylli& caiff yr incwm ci ohirio ac ni chaiff ei gydnatrf>d hyd nes bod yr amodau hynny'n caeI eu tH)dloru'n Ilwyi., neu fod c)rflawniad o'r amodau hYr￿Y yn Eyfarty¥bl oddi fewn i reolaelh yr elu%en a'i fod yn debygol y bydd yr aniodau hynyn cael eli cytlalvni yn y5tody cyfnod adrodd yn 01. Granliau derbyRthy Caiff gr6ntiau eucydn8bDd pan fo gan yreltsen hawliad i'r cyllid a EK)d unrhyw amodau sy'n gysyllliedig a'rwtiau elo i'w diwail caiff yr incwm ¢1 gydnabod fel rhwymedigaeih a'i gynnwys ary fBrthlen fel itJci4ryn gohiriedig i'wryddluw. Gwarianl Caiff yr holl ￿￿lant ei Eythabod cyn gyrtted agy i*) oblygiad C￿relIhi0l rteu adeiladol i'r 8w8ri2nl hwnnw, y mae'n d¢bygol fod Hngen seuiad ac y 8311 y swm gRel ei fesiw mewn tllndd dibynadwy. Caiffyi. holl g￿taU eu dyiEnnu i'r pennawd gwarianl eymi%ys sy, n cronni coslau lebyg i'i. categori hwmw. Pan na fo c05tau'n g￿1￿ cael ¢u priodoli i benawdau Fnodol y mgenl wedi eu dY?[￿U ￿ s￿1 sy. gyson a'r dcfnydd o adn0￿da￿ gyda ehosiau canolog staff wedi eu dYr￿nU ￿ sail amser adi'euliwy( a chostau di￿.]$7￿d wedi eu dyr8r￿U a ddyrannwyd Ar y gyfrkn o'r defnyddo,i.￿e GweiihgGredduu elzisepjnol Mae gwai'iant elusennol yn Cynni￿5 y costau 11yr￿Y sy'n ddyledus i'r elusen wrth id(b gyflawni ei g￿tIl￿g8[eddaU a'i gw8San￿thaL7 i'w budtholwyi.. Ymae'n cyntjwys y costau y gellir eu dyi'annu'n ￿lOn8y1.ch0I i'i. fath w¢ithgar¢ddau a'i. c05tau hynny sydd o natur a￿V￿OnEyrthoI sydd eu hangtrt i'w ccfnoEi nhw. Costau cefnogi Mae costllu tefnogi'n cynnwys sN%yddoga&h2u cat￿108 ac maen niiw wedi cacl eu dyratjnu i gategorlau costaugwrithgar¢dd ar sail 5y' gyson a'r defnydd o adnoddaw er enghi7ifft, dyrannu ciislau eiddoyn (?1 arwynebBdd lllwr, neu pei ¢apil4 COSt8U Staft ynél yr amsera choslaueraill yn 01 y dethydd oly)nynL Coslau Ilywodraethl￿l Ma¢'i' rhain yn cynnwy5 coslau a ￿lod91irA chyd5y￿O'relUsen agtsfynion ¢yfotJsoddi&dol È siaiudol. yn cynnwys &￿hwIllo, rheoli strategol a¢hyfwfody&J yrnddiri¢dolNw aG ad-dJJu costs Trethiant Caiff ti ystyried fod yrelu5en wedi Ilwyddo yn y profion aos(Klir ym MharaErnfY l Atodlen 6 Deddf Cyllid 2010 a¢ felly y mae'n bodloni'r diffiniad o Ewnmi cluscnnol at ddibcnion treih gorffoi'8ethol DU. Gan liynny, mae'n bosibl fod yr elu5en wrdi ei hes8U50di thag Irethianl pe[thY￿￿ ag incwm rteu cttillien cyfalaf a dderbyNHyd oddi fewn i gat¢gorlau sy'n cael eu cynnwys ym mhe1￿0d 3 Rhan I l Deddf Treth Golffol￿thol 2010 neu Athan 256 Ikddf Trethiani Errillion T￿lad&U 1992, i'r graddau fod incwm neuenillion o'r fath ytj gymwys yn gyfan gwbl 8t dd1benionelusent￿l. Asedau sefydloB diriaeihol Mae as¢dau sefydlog unigol sy'n costioUOO.00 neu fivyyn cttl eu cofrtodi i ddechTAU yn 01 cost. Canolfan A Menter Gymraeg Merthyr Tudful NOTES TO THE FINANCIAL STATFMFNTS FOR THE YEAR ENDED 31 MARCH 2023 GDing collcern TheTe has been pre￿Ure on c&shflowas aT¢suIt of th¢ consid¢Table annu91 FI[￿ne1a[ contribution of council h8wng coni¢ to an end few y¢8rs ago, togeihEr with the ieluciance olfundus 10 providt for core costs of th¢ Menter. Added to this are the inherent uncertainties as a r￿Ult of ihe Covid 19 Pandemic. The T￿Stee5 are Co[￿ident itht ÈS &Tesu]l of fi￿d1Th8 from Business Rat¢s Graiils, the Job Retentio￿ Schtmc, the Arts Council Stabili7ation Trund and the Heri18ge Lottety Covid Etneigcncy Fund ihc Chpsity has be¢n able t(k plan for the future of the orE2ni8aiion. Despitt th¢ problems faced by the organisation and the uncertainty that the Covid 19 Pandemic continu¢5 to preseni the ITUStees believc that Ihcre are no material unC£rt￿ntl¢S about the charitys ability to continue as a going Con￿rn nor 8nysi2nificgni are￿ of uncertainty that affect the carrying Val￿ of assets held by the ¢tJtirity. Ithtome and tthdowment$ All ￿C0[￿£ is reco8nised otte the charity has ¢ntitJ¢m¢nt to th¢ incom4 it 15 probthle th&tthe irt¢ome will be received and the an)ount of the income retzivable cart ￿ mea8ured reliably. Dtrnaiiom andlegacies Donatio￿ ar¢ r¢cognised when the cknity Eten notified in writing of both the amount 8¢ttl¢ment date. In the event th21 donktion is subject to Conditio￿ that Lwuir¢ a level of perforn]8nce by the charity before ihe charity is entitled tottK fullds, the it￿0￿e is deferred tkit recognised until eilhcr thosc conditions are fully m¢L or the fulfiltnent of those conditions is wholly wiihll) control of the charityand it ￿ pr(l)able that these ¢ondition$ will be f￿rIlled in the reporting period. Gn7PAls reeeivable Grants arc recognised when thB 8roup has an enlttlement lo funth and any conditi0fv4 linked to the 8rgnts have been mel. Whcre pcrforrnatux condiiion8 ¥Jre attacTrRd tothe grant gnd are y¢t to k m¢¢ the incotne is ]ece8nised ￿ a liability and in¢luLkd on the bdan sheet as sts cynnot k directly ￿ttri￿ted lu particular headings Ihty have been a]IoL*don a basis consistent with the ust of Tesourcc& with Centr￿ 5tsff costs allo¢&ed w the basis of time spent, and depreciation charges allocated on tb¢ portion ofthE asset's ￿ge. Other SUPTX>rt costs are allocated based onth¢ Bpr¢wJ of #aff w5ts. CknrilGblE ttclivilie$ Charitable expenditure comprises those co￿8 incurred by the d)arity in t￿ delivery of its activities and services for its bcrtcficiaries. It includes both costs that be allocatcd dir￿tlY to such activilies atjd ihose costs oran indirect natwe n￿eSSerY to supp>rtthem. Support costs Support cos15 include ￿￿traI functions and have ken allocatedto ￿tIvIty c05t categories on E b￿]$ consistent wilh Ihe of resources, for exÈmpl4 fLIIoc4ting pro￿rtY costs by ftoor area4 or Fer Capit￿ staff costs by Ihe titne spettt and oihtr costs by their usage. Govemanc¢ costs These inclu] sylfa¢rrf)l eu ¢Ydnab￿ yn 01 gwerth trafodyn. J In¢wm oddi wrth roddion a chyrnunr(￿dI0ll Crooleydd tyffredinol Cronfeydd ¢yfyngediE Cyf8nsiYm Cyf*ns*m 2022 2023 Rhoddion & chy]ny]]roddiot4 Rhoddion oddi wrth unigolion Gralltiau 329 329 109,820 110,149 853 372,939 373,792 109.820 109.820 329 Canolfan A Menter Gymraeg Merthyr Tudflll NOTES TO THE FINIINCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Depreciation and gmortisation DepreLialion is provided on tangiN¢ fixed zssets so a5 to write off the c05t or Valuatio￿ less any rstllnated residu￿ vHlue. overtheir exkKcteduseful economic life ￿ follows.. Asset class 'reehold property FuNuture and Equipment D6preciationmethod and rnte 2Q/o oncost 150/0 r¢ducing bBJarte Tradc debto Trade debtors omounts from customers for mthrhajjdise 501d or $eTvices tKrformed inthe {>rdin￿ ￿Urse of busirL¢S5. Trade debtors are r￿Qgnixed inilially at the trsnsactiOE] price. A provision for the impainent oftrRde debtors is established there is objective evidence that th¢ ctwity will not be able to collect 811 amounts due accordingto the original tertt]s of the receivables. Cssh and cash equivHlents Cash and wh equivalent5 comprise cash on hgnd 8nd call dew5it5. Trad¢ c￿dItorS Trade eTeditws are obligation4 to pay for goods or Services that have Ixtn ￿qUIred in theordinary course of business frotn supplier5. Accounts payable #re C1￿51rj¢d &5 curtenl liabilities if the charity do¢s not have an Un￿ndItiOnal righL at the e[￿ of th¢ r¢portlllE ￿riOd, to defer %ttlemenl of the creditor for at le￿t twelve monikn after the teporhn8 dalt. If there is an uttconditio>naJ right 10 rfan5)Vlll Cyfanywtn 2022 2023 Incwm Rent Gweithgareddau'r Theatr Gweithgw'eddau'r Ganolfan 55,098 15,728 25.206 96.032 55.098 15,728 30.626 101.452 34.180 5,420 5,420 4,107 40.177 6 Vn¢wm o weithg*reddxu mssnxchu erlill Crnnfeydd cyffredinol Cyfinsjv CyfAllSwm 2023 2022 Incwm ma8Jk%hu Gwoiih Cyfieithu 88,810 88,810 88.810 88,810 97.634 97,634 7 Incwm Budd8￿ddI&d Cronf¢ydd cyffredinol Cyfan5wm Cyfanswt 2023 2022 Llog derbwiadwy ar &dtw banc 85 85 85 85 16- CaDolfan A Menter Gymraeg Merthyr Tudful NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 4 Grants Rcceiwible G¢neral Funds Restricted funds Totil 2O2J Total 2022 Welsh Government Arts Council of Wgies MTCBC Heritage ￿ttery Davitt Chari11¢5 Ki¢kst8rt Pilgrim Trust Job Retention Schemel SSP We15h ChurcF*s Fund Ffos y Fran MerthyrTydfil Leisure Trust Menlrdu laith Cymru 62,400 62.400 60.0(X) 145,720 3,480 13,506 3,480 13,506 44,344 2,500 10,796 7,647 7,294 23.689 2.240 2,240 3,750 12,500 11.944 109,820 3,750 12,500 11,944 109.820 315,122 5 Income from charitabk Rctiyitits Cv£ner*l Fund¥ Restricted fu￿d5 Total 2023 Totxl 2022 R¢ntsl ￿cOMe Theatre activitie5 C¢ntre actiyites 55,098 15.728 25.206 96.032 SJ,098 15,728 30,626 101,452 34,180 1,890 4,107 40.177 5.420 5.420 6 Intome from oth¢r trading Ictiviti GenerRI Funds Total 2023 Totll Z022 Tradin8 income Translation work 88.810 88,810 88.810 88,810 97.634 97,634 7 1rtve5tmeTht income General TotAI 2023 Totgl 2022 Jnteresl re￿ ivabl¢ on bBnk dewsits 85 85 85 85 Canolfan A Menter Gymraeg Merthyr Tudful NODIADAU I'R DATGANIADAU ARIANNOL AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2023 8 Gwariant ar Etsdl Cronfeydd cyffredinol 2023 2022 C05tau masnathu r is-gwmni Cyfjeithwyr Ilawrydd Costau stsff HYSby￿bU Coslau 5wyddfa Cosiau adeiladau Costau cyffredinol TanysgrifiaiLIu Ffioedd cyfrifydd Taliadau b¥￿ Dibrisiant 32.149 41,125 34.384 42.932 642 8,857 6,012 11,046 5,988 3.090 1.579 2,585 333 603 98,498 2.790 2,100 96 97,822 9 Gwarignt xr wtithgareddau clusennol Cronfeydd eyffrediDoI Cronleydd tyfyngedig Cyf8nsivm Cyfathswm 2022 2023 Nodyn Costau uniongyrchol Costau staff Costau cekngi dyJK)Lkdig Coslau IlywodrAethiartt 9.435 56.880 104,769 11,202 182.286 62.860 74,626 8,379 72,295 131,506 113,148 11.202 328,151 74,706 102,573 177,322 9.552 364,153 145.865 10 Dgdxnsoddiad o gostau I1￿0dr8et￿iarIt A ¢hymorth Costau IlywodrEethiani Cronleyd cyffredinol Crottfeyd eyfyngtdig CyfinsMTh 2023 Cyf*n811111 2022 Ffi yr Arholwr AnnibytllJoI Arholi'r datga￿adaU ariannol Ffioedd craill a dalwyd i'l Ai'ho1￿yr 5.5(M) 5,702 11,202 5,500 5,702 11,202 5.000 4.552 9,552 17- Canolfan A Menter Gymraeg Merthyr Tlldful NOTES TO THE FINANCIAL STATKMEf4TS FOR THE YEAR ENDED 31 MARCH 2023 8 ExpcDditure on raising fund$ Genergl Fullds 21J23 2022 Trk)ding subsidisry cthsts Freelance Translators Staff Costs Advertising ofrice costs PremiKs costs Generdl ex￿￿5¢5 Bad Debt Arcountartcy ftes Bank char8es Depreciation 32,149 41,125 34.384 42,932 642 8,857 6,012 11.(M6 5.988 3,0 ,579 2.585 333 603 98,498 2.790 2,100 96 97,822 9 Expenditure Charitable #¢tlvltitS General Fund5 Restricttd funds Total 2023 Total 2022 Note Direct costs Staff costs Allocated supN)rt C05fs Govcrngnce costs 9,435 56.880 104,769 11,202 182,286 62,860 74,626 8,379 72.295 131,506 113,148 11,202 328,151 74,706 102,573 177.322 9,552 364,153 145.865 10 of governance And 5ypport tosts GOvern4￿C costs Gentr&l FuThds Restrieted funds TotAI 2023 Tot81 2022 Indep¢ndent examiner fe£s Exgn)inationof the financi81 sistements Oiher fees pid to examin¢r5 5,5(M) 5,702 11.202 5.500 5.702 11.202 5,000 4,552 9,552 17 Canolfan A Menter Gymraeg Merthyr Tudful NODIADAU I'R DATGANIADAU ARIANf40L AR GYFER Y FLWYDDYIY YN GORFFEN 31 MAWRTH 2023 Dadansoddi cost£u cymortli Gweithgartdd Iu5¢nrJol SwyddoRatth Ll)ryYodraethixtht Cyfanswm 2023 CyfAII$IYIII 2022 Hysbysebu Hyfforddiani Costau Swyddfa Costau Adeilada Costau Cyffrtdinol Ffioedd Cyfiileg Tanysgrifiadau Ffioedd ProfT¢siynol Dyled Gw￿1 Costsu 8￿1C Dibrisianl 270 270 5,728 1.634 16,562 103,230 2,193 9,552 954 20.090 18.642) 34.817 21.645 4,120 34.817 21.645 4.120 11.202 1,739 14.840 770 1,176 3J,771 124.350 11,202 1,739 14,840 770 33.771 34,448 186,874 11,202 I l Net incwm ladnodd¥u Mae Net adnoddau gllsn y fl￿yddyn yn cytu]wys'. 2023 2012 Gweithredu prydlesau-offer a plieririartnau Dibrisiant a5edRu sefydJo8 872 33.771 1.986 34,448 12 Cydhabyddilleth tal x cho8tAu'r Vmddiritdolmyr Nid d0¢5 unrhyw ymddiriedolwr, nac unrhyw berson sy'n gysylS1i¢di8 & hwy¥ wedi derbyn uNfiyw gydrtabyddia¢th tal oddi WTth y yn yslod y flWYddY￿. Nid o¢s unrhyw ytnddiriedolwr wedi deLtyn uniliyw Ad-d&liad costsu nac unrhyw rudd￿al ar￿1 oddi wrth yr elusen yn ystod y flmyddyn. 13 Ctrstlu Staff Rocdd Costau ciDJ￿0] y gyflogr¢5 fel B g&ttlyn'. 2023 2022 Costau staff yn y5tod y flwyddyD.' Pae a Ghytlogau Costllu nawdd cymdeitligsoj Costau pensiwn 125,560 3.795 95,121 5,123 2,329 102,573 131.506 Roedd ¢yfartaledd misol y nifero beison&u lyD Cynnwys tun uw¢h LEolil a gyflogwyd gon yi ¢lu5en yn ysiod yflmyddyn wedi ci fynegi fel cyfwerthyddion Ilawn amser fel a ganlyn.. 2023 2022 Stgff Ni dderbyniodd unrhyw gyflogai enillion o fwy n8 £60.000 yn jrslod y fl%¥yddyn. Cyfanswm buddion cyflogai p¢rsottel iheoli fjllw¢ddol yr elusen oedd £33,57012020- £33,570). Canolfan A Menter Gymraeg Merthyr Tlldful NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Support costs Cbaritabl¢ Activity GoverTh*nte Function Total 2023 Totil 2022 AdvertisinE Training Offitt c4)sts Premises costs Gentral ex￿nSeS Accounlatjcy fees SubscriptiOll8 PrOfe￿i0￿&1 fees B8d debt Bank charges Depreciation 270 270 3,728 1.634 16,562 103,230 2,193 9,552 954 20.090 {8.(A21 1,125 34,448 J86.874 34,817 21.645 4.120 34,817 21.645 4,520 11.202 1,739 14,840 770 1,176 33.771 124,350 11,202 1,739 14.840 770 1,176 33,771 113.148 11,202 11 Net Intominglwtgoing resources Net loutgoingyincoming reSoUr￿S for the y&qr includ¢', 2023 2022 Operating1¢8se5- plant and machinery Deprwiationof r￿ed &%5¢ts 872 33,771 1,986 34,448 12 Trustees remuntrAtlon exp¢n5es No trustee& nor any ￿r￿on$ tonrtected with them. h#v¢ retesved any r¢munBration from tk group durittg the year. No tr￿￿te¢S have received any re1M￿r￿d expenges or anyother benefits from th¢ ¢I￿rIty dthing IiK y¢ar. 13 St&ifc05ts The aggrtgale pawll c05ts Iiere ￿ follows.. 2023 2022 Staff costs duringthe yw were.. Wage5 and salaries Social security costs P¢nsion costs 125,560 3,795 95,121 5,123 2,329 102,573 131.506 The monthly averagt number ofpErsons lincluding se￿OTmanagemtnt I l¢adu5hip te￿￿) employed by the group during the yexT pressed ss full litne equivalents wa5 follows.. 2023 2022 Staff No etnpjoyec received e￿OIuMentS of more than £60,000 during lh¢ year. The total e]nployee bBncfJts of IIK key ￿￿&EemenT ￿rson[￿l of tlk group were £33,570 {2022 - £33,570). 18- Canolfan A Menter Gymraeg Merthyr Tudful NODIADAU I'R DATGANIADAU ARIAN]YOL AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2023 14 Tai yr arholivr annibynnol 2023 2022 Arholi'r datganiadau ariBnnol Ffioedd craill yr wly)Iwyr Arholi cjfrifon urn'hywrai sy'n gysylliiedig a'r elu5¢11 YT JKIll was8naethRu erBill 5.500 5,01)0 2,1(X) 6,187 8,287 2.100 4,552 6,652 15 Trethiant Mae'r elusen yn elu8en gofretyedig ac felly wedi ei hesEu%odi rhagtrethisnt 16 Asedau dlrlaethol 5efydlog Grwp Tir se Adeilldau Dodrefn xt Offer Cyfansvffli Cost Ar l EtKill 2022 YchwHnegiadau Ar 31 Mawrth 2023 Dibrisiant Ar l Bbrill 2022 Tai godwyd am y fl￿yddy￿ Ar 31 Mawrth 2023 Nel Ilyfrwerth AT 31 Mawrth 2023 Ar 31 Mawrlh 2022 1.532.649 98,737 4,487 103.224 ,631,386 4.487 1.635.873 1.532.649 323,893 29.853 353.746 72.699 4,521 77,220 396.592 34,374 430.966 1.178.903 1.208.756 26.004 26.038 1,204,907 1.234,794 EIu5en Tir ac Adeilada Dodreln Ae Offtr Cyflnssvm Cost Ar l Ebrill 2022 YchwJneEiadau Ar 31 M&wrth 2023 Dibri5iatrt Ar l Ebrill 2022 Tai godwyd am y flwyddyn Ar 31 Mawnh 2023 Net Ilyfrwerth Ar 31 Mawrih 2023 Ar 31 Mttwrlh 2022 1.532.649 98.737 1.854 100.591 1,631,386 1,854 1.633,240 1.532,649 323.893 29.853 353,746 72,699 3,918 76,617 396,592 33,771 430,363 1.178.903 1.208.756 23.974 26.038 1,202,877 1.234,794 Canolfan A Menter Gymraeg Merthyr Tudful NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 14 Indtpendertt exgminci. 5 I'cinuneialion 2023 2022 Examination of the fi[￿n¢1&1 stat¢m¢tLt5 Other fees to ex9rnit￿TS The ¢xamitunE ola¢count5 of any associate of the charity All other servire5 5.500 5,0 2,1(K) 6,187 8,287 2,100 4.552 6.652 15 Tax8ti011 Th¢ ch￿lty is 2 rewstered ￿)￿lty gnd is t]￿yerOr¢ t￿mpt from I&x8tion J6 Tangible fixed assets Group La￿d 2nd buildings Furniturc #tbd equipment Totsl Al l April 2022 AdditiQll5 Al 31 Mar¢h 2023 Depreciation At l April 2022 Charge for the yeo At 31 March 2023 Nei book value At 31 M2rch 2023 At 31 March 2022 1,532,649 98,737 4,487 103,224 1.631,386 4.487 1,635,873 ,532,649 323,893 29,853 353,746 72.699 4.521 77.220 396,592 34,374 430,966 1,178,903 ,208,756 26,004 26,038 1,204.907 1.234,794 Charity Land buildings Furniture Total equipment C08t Ai l April 2022 Additions At 31 March 2023 Depre£iation At l Awil 2022 Charge for the ytar At 31 March 2023 Net book valu At 31 M2rch 2023 At 31 Mar¢h2022 1,532.649 98,737 1,854 100.591 1.631.386 1,854 1,633,240 ,532,649 323.893 29.853 353,746 72.699 3,918 76.617 396,592 33,771 430,363 ,I78,903 ,208.756 23,974 26,038 1,202,877 1.234,794 19 Canolfan A Menter Gymraeg Merthyr Tudful IYODIADAU I'R DATGALYIADAU ARIANNOL AR GYFER Y FLWYDDYN YN GORFFEIY 31 MAWRTH 2023 17 Buddy(Nldiidau asedau sefydlog Elusen Cyfi'anddaliadau yn ym￿ner18dau'i. gr￿P A knddiott cyfrat)ogol Ymgymcrigdau r iS-gwmDi Cyfan$wm Cost Ar l ELYill 2022 Ar 31 Mawrih 2023 Net Ilyfrwerth Ar 31 Mawrth 2023 Ar 31 Mawrth 2022 Manylion yr ymgymeriadau Ytt dilyo Lrir manylion y buddsoddiadau ble deil yr ¢lusw 20% neu fwy o werthenwol unrhyw dd05bth o ￿ralaf cyfranddaiiada Cyfr&n d2li8d haivliau pleidleiso thyfranddgliadau Prif wcithgarcdd Ymgymeriad Gjvlad ei ymg(krffori Diliid 2023 lo￿/0 2022 IooDh Lingo Soar Cyfyngedig CgtK>lfdn Soar Pontmorlais Merthyr Tydfil CF47 8UB Cymru a LIL*gr cyfranddg1l￿aU cyffredin DBrwu gwasanaeth oyfieithu l5-gwmn￿U Y elw ar gyfery cyftM)d sriAnntsl i Lingo Sw Cyfyngdig i*dd £9,68812022- £119211 a 5Wm CTonrnl cyfaiafac wrth g¢fn ar ddiwedd y cyfnod oedd £19,967) {2022- £12791). Rhif Cofregtru'i yw 11810191. 18 Dtbtora Gnwp Elusen 2023 2022 2023 2022 Dyl¢d￿r M￿ll￿Ch Rhagdaliadau 35.325 359 35.684 68,589 2,296 70,885 23,880 359 24,239 54,013 1,882 55,895 19 Arllln parod a'r hyn sydd ￿fWtrth ag arian pai¥)d Eluse 2023 2022 2023 2022 Arign p&rod yn y banc 50,599 95.676 29.319 78.699 20- Canolfan A Menter Gymraeg Mertbyr Tudful NOTES TO THE FINANCIAL STATFMENTS FOR THE YEAR ENDED 31 MARCH 2023 17 Flxtd asset investrnents Charity Shares in group undertaking5 and wicipating urt¢rests Subsidiary undtrtakinES Totgl Cosi At l April 2022 At 31 March 2023 N¢1 knok valu¢ At 31 Mwch 2023 At 31 March 2022 Ddgils of ￿t￿ertY&1￿g5 Details of the iDvestmenls in which tEr ehoriry hold5 20¥0 or more of thc 5)omit￿ value of any cl&ss of share capitlll Ère &8 follow5.. Undertaking Coyntry of in¢orporatioD Holding Propordon of voting rights nd 5h%res h¢ld 2022 loo% Principl 2023 loo% Lingo Soar Cyfyngedig Canolfw) Soar Pontmorlais MeTihyr Tydfil CF47 8UB England gnd W8les Ordin Sh3￿5 Provision of tr8nslation services Subsidiaries The loss for the financial period of Lingo Soar Cyfyngedig was £9,68812022- £119211 wdtht a￿e8&t¢ Htnounl ef capital and ]tserves at thB end of the PEriod £19.967112022- £(27911. The Company registered Dumber is 11810191. 18 Debtors Group Charity 2023 2022 2023 2022 Trade debtors Pr¢pBymenlS 35.325 359 35,684 68,589 2,296 70.885 23.880 359 24,239 54.013 1,882 55,895 19 CR5h And eash ¢quiw*lethts Group Charity 2Q23 2022 2023 2022 Cash at 50,599 95,676 29,319 78,699 20- Canolfan A Menter Gymraeg Merthyr Tudful NODIADAU I'R DATGANIADAU ARIANIYOL AR GYFER Y FLWYDDYIY YN GORFFEN 31 MAWRTH 2023 20 Ci'edidwyv- syMiauJn di¥&vn sy'n ddyl¢du$ ymhen blmyddy Eluse 2023 2022 2023 2022 CTedydwyrtreth Oherwydd ym8ymer&adau gripip Treihianl adl & n&wdd cymdeith8s01 VAT taliadwy Credywyr eroill A CToniadau 20.301 27.864 )2.965 897 3,951 12,714 1,481 2.663 3.951 31,167 530 15,782 71,731 2,663 13.873 347 10.996 55,743 530 8.666 27.009 347 6.292 23,497 21 Cronf¢ydd Mantolen Ir 31 Mzwrth 2023 Adnoddau i mewn Adhoddau )Yariwyd Trosglwyddi8d&u ar l Ebrill 2022 Cronfeydd 8nghyfyn8¢dig Cyffredinol Cyllid cyffredinol CTonfaAsedau Sefydlog 23,182 1,224,603 1.247,785 185,256 {248,426) (32,358 280.784 11,774 (28.214) 1.192,245 11,774 1.164.031 185.256 CTonfeythJ cyfyngedig Cronfa'r org8n Ymddiriedolacth Adfy%vio'r Meysydd Glo Llywodraeth CJTnru Cyngor Celfyddydau Cymru MTCBC 13.506 (13,506) (667) (62,400) {33.631) (3.446} {734) (2240) 4,451 2,199 69,177 13,132 6.368 3,784 62,400 (2,199) (1,722) 33,824 9,686 5,634 Lot¢Ti F&wr Kickstart Davi¢s Charities Creu Cyfro Ffos Y Fran Surnmer of Fun CYF￿Lswll Cronfeydd c)fyngedig Cyf￿8￿M funds 2.240 2,500 2,500 l7,920 3,750 15,424 115,240 300,496 {14.747) (3.750) 10,744 145.865 1426,649) {3,173) 4,6801 11,7741 97,827 ,345,612 55,428 1.219,459 Canolfan A Menter Gymraeg Merthyr Tudful NOTES TO THE FINANCIAL STATEMETr4TS FOR THE YEAR ENDED 31 MARCH 2023 20 Crtditors: flllling duc one year Group Charity 2023 2022 2023 2022 Trade creditor5 Due to group und¢rtakings her IExation 8nd socia15ecurity VAT payable Other credilors Accruals 20,301 27,864 12,965 897 3.951 12,714 3.951 31.167 530 13,782 71,731 2.663 13,873 347 10.996 55.743 2,663 530 8,666 27,009 147 6,292 23.497 21 Fund& Group Balgnet al l April 2022 Jntoming resourc<$ Rt50llrtts expended BalaD¢e Rt Transftrt 31 2023 Unresticed funds Gellernl c￿neral fLmds Fixed asset fund 23.182 1,224.603 1.247.785 185,256 -248,426 -32.358 -280,784 11,774 -28,214 192,245 1,164,031 185256 11.774 Restricted fund5 OrgBn fund Co8Jfield Regeneration Tr￿t Welsh GovwDn)¢nt Arts Council of Wales 13.506 13.506 -667 -62,400 .33,631 -3.446 -734 -2,240 4,451 1199 69,177 13.132 6,368 3.784 62.400 -2,199 -1,722 33,824 9.686 5.634 MTCBC Big Lottery Kickstart Davies Charities Creu Cyfro Ffos Y Fran Summer of Fun Totsl restricted funds Totsl funds 2,240 2,500 15(M) 17,920 3.750 15,424 115.240 300.496 -14,747 -3,750 -10.744 -145,865 -426.649 -3.173 -4,680 -11.774 97,827 1,345,612 55,428 1,219,459 21 Canolfan A Menter Gymraeg Merthyr Tudful NODIADAU I'R DATGANIADAU ARIANNOL AR GYFER Y FLWYDDYN YN GORFFEN 31 ffvIAWRTH 2023 Mantole r 31 M£JYrth Mllntolen r l Ebrill 2021 Ad￿0ddlU h m¢wn Adnoddau A Wsriwyd Trosglwyddiada 2022 Cronfeydd angh>ffig&li8 Cyffrediptol Cyllid cyfftedinol CTonfa Axdau Sefydlog 18,644 1,257,462 1,276,106 137,961 (133.4231 132,859} 166,282) 23,182 1,224,603 1,247,785 137.961 CTonf¢y(U cyfynzedig Crortfa'r organ Ymddiriedolaeth Adfywio'i Meysydd Glo Llywodraeth Cytnru Cyngor Celfyddydau C￿￿rU MTCBC 75,680 (75,680) (7851 160.000} {122,098) 5,236 2,199 43,555 4,451 2,199 69,177 13.132 6,368 60,000 147.720 13,132 Loleri Fawr Loleri Treftadaeth Cynllun Cadw Swyddi 7,171 18,237 1803) (18,237) (7,2941 {10.796) 7294 10.796 2.500 317,122 {295.693) 455,083 461,975 Davies Charities Cyfanswm Cronfeydd cyfyngedig Cyfallswm fLmd8 2,500 97,827 1,345.612 76,398 1,352,504 Elu*n ManloleD r 31 Mawrlh Mantokn r l Ebrill 2022 Adnoddau i Tlltwn Adrjodda a wllriwyd TroSglwyddilld￿U 2023 CroLrf¢ydd anghyfyngedig Cyffredinol Cyllid cyfftedinol CrQnf¥tA￿daU Scfydlog 23,462 1,224.603 1,248,065 96.446 (149,928) (32,358) 96,446 (182,286 11.774 118,246} 1.192,245 1,173,999 11,774 Cronfeydd cyfyngedig Cronfa'rei'gan Ymddii'iedol&th Adfywio'r Meysydd Glo LlYW￿￿&th CytDru Cyngoreelfyddydau Cymn] 13,506 (13,506) (667) (62,400) (33,631) (3,4461 (734) (2,240) 4,451 3,784 2,199 69.177 13,132 6.368 62,400 (2,199) <1,722) 33,824 9,686 5.634 tntrri Fawr iO£kslart Davies Charitie8 Creu Cyfro Ffos Y Fran Summer of Fun Cyrans￿n Cronfeydd cyfyn8e(bg Cyfanswtn funds 2,240 2,500 2.500 17,920 3,750 15,424 115.240 1,363,305 (14.747) {3.750) (10,744) (145,865) {49,419} (3.1731 (4.680} (11,774) 1194,060) 97,827 97,827 55,428 1,229,427 22- Canolfan A Menter Gymraeg Merthyr Tudful NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 IWtARCH 2023 Balance at 31 March 2022 Bxlxnte al l April 2021 Incoming rcsource5 Resoure expended Transf¢rJ Unresticed fund5 Generol G¢nerd fLllJds Fixed asset fund 18.644 1,257,462 1.276.106 137,961 -133.423 -32,859 -166,282 23,182 1.224.603 1.247.785 137,961 R¢strictrd funds Orgdn fvnd Coalfield R¢generthion Trust Welsh &vernm¢nt Arts Council of Wdes MTCBC Big tAItt¢ry National Heritagc b)ttery Job Retention Sthejne Kickstart Davies Ch2Tilies Tota] restricl¢d funds Total funds 75.680 -75.680 -785 -60,000 -122.098 5,236 2.199 43.555 4,451 2.199 69.577 60,000 147,720 13,132 7.171 18,237 -803 -18.237 -7,294 -10,796 6,368 7.294 10,796 2,5(K) 317,122 455,083 2,500 97.827 1.345,612 76.398 1,352.504 -295.693 461,975 Chgrity B*lane¢ llt l April 2022 Resourtes eJp¢nded Balance At 31 Mireh 2023 Ihtoming reaouretg T￿nIfer5 Unresti¢ed fimds GenerGI Gcn¢rai fi]nds Fixed asset fuThJ 23.462 1,224,603 1.248,065 96.446 1149.9281 32.358) 11812861 11,774 1142461 ,192.245 1.)73.999 96.446 11.774 Restrictd fund5 Organ fund Coalfield ReBeneration TrLLSt W¢15h Government Arts Council of Wajes 13,506 .13.506 -667 -62.400 -33,631 -3,446 -734 -2,240 4,451 2,199 69,177 l3,132 6,368 3,784 62,400 -2.199 -1.722 33,824 9,686 5.634 Big Lett¢ry Kicksiart Davies Cknities Cieu Cyfro Ffos Y Fran Sumtner of Fun To19J ￿&tr1Gted funds TO1￿ funds 1240 2,500 2.500 17,920 3.750 15,424 115,240 1,363,305 -14.747 -3,750 -10.744 -145,865 49,419 -3,173 -4.680 -11,774 -194,060 97,827 97,827 55,428 1,229,427 22- Canolfan A Menter Gymraeg Merthyr Tudful NODIADAU I'R DATGANIADAU ARIANNOL AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2023 Mantolen ar 31 Mawrlh 2022 MantoleD Ir l Ebrill 2021 Adnoddau i ewn Adnoddiu A wariwyd Trosglwyddiadau Cronfcydd gllEhyfyngedig Cyfredirtol Cyllid ¢fftediT￿l CronfaAsedau Sefydlo 18.736 1,257,462 1,276,198 40,326 (35,600) (32,859) {68,4591 23.462 1,224,603 1,248,065 40,326 Cronfeydd cyfynEedig Cronfa'r org ymddiried0l￿th Adfywio'r Meysydd Glo LIy￿dr￿elh Cymru Cyngor Celfyddydau Cymru rrcBC Lnteti Fa Loteri-freftadacth Cynllun Cadw Swyddi Kickstart Davies CFarities Cyfanswn Cronfeydd cyfyng¢dig Cyrans￿n funds 75,680 (75,680) 1785) 60.000 (60,000) 147,720 (122,098) 13,132 5.236 2,199 43.555 4,451 2,199 69,177 13,132 6,368 7,171 18.237 (803} (18,237) (7.294) (10.796) 7,294 10,796 2.500 317.122 357,448 2,500 97.827 1.345,892 76.398 1,352.596 1295,693 (364,152) Mae'r oniytjol yn nodi'r dibenion penodol y caiff y cronfeydd eu cyrnhwo ar eu cyfer.. CronfaOrgan- 2dJM4yddu orggnRu o Gro1￿& Dreftathth y tnteri, StadiwTh y Mileniwm aCFAP Ymddiriedolatth Adfywio'rmeysydd Glo- diweddÈnJ'rsystemau cyfrifi&dwY)I Llywoth*th Cymru- Coslau cynogi'r Prif Swy(&log a'r Swyddog Datblygu a ch>rynorth morchnata Cyngor C¢lfyddydau Cymru- Prosiect Daibiygu Cynujleidfaoedd a ch>morth gyd&phandemig Covid 19 MTCBC- Gwaith g&ilathJ i 8rdal Ilawr gw&lod adeilady Ganolfgn Loteri Fawr- Offer Menter laith- Gwyl Wvitj tA)teri Treftdaeth Genediaethol- ¢hymorth gyda phand¢mig Covid 19 Mwndartce- gweithwediku Cynllun C&dw Swyddi- Cyllid IlywcKh'aeth ganolog I Eeffi0￿ cyflogaeth dry'r paftdeinig Covid 19 Kick5t8rt- Cynllun cyflogaeth Eweithredwyd trwy Mentrau laith CymruaT g￿er cynogacth Derbynnydd astaff Caffi Davies Ch8Jitie5- Prosiecl ]eU￿￿tid TheAir GeT(Sd AcaLkmi Leewtty Cr¢u Cyffro- Gweiihgareddau Celfyddydol mewn cydweilhrediad a Lles@Merthyr Ffos y Fran- Gweiihdai Rock achelfyddydol ac ysgol haf drBrn2 Haf o Hwyl- Gweithd3i Rock a chelfyddydol ac ysgDI haf draryLa 23- Canolfan A Menter Gymraeg Merthyr Tudful NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Balance at l April 2021 Incoming re50Urtes Rc5(Trurtes expended Bilxnte st 31 March 2022 Trllnsftrs Unresticed fvnds GeKepal General funds Fixed asset fuJHI 18,736 1.257,462 .276,198 40,326 -35,600 -32,859 -68.459 23.462 .224.603 1.248,065 40.326 Restri￿ed fvnds Organ fund Coalfield Re8en¢ratlQD Trust Welsh CM)ven)Tnent Arts Council of Walts MTCBC Big tnttery National Heritag¢ Lottery Job Retention Schcme KI¢￿taj1 Davies Ch￿itIeS Total restriclBd funds Totsl fi￿dS 75,680 -75.680 -785 -60,000 -122.098 5,236 2,199 43,555 4.451 2.199 69,177 13,132 6,368 60.000 147,720 13.132 -803 -18.237 -7,294 -10.796 18,237 7.294 10,796 2,5(M) 317,122 357.448 2.500 97,827 .345,892 76,398 ,352.596 -295.693 -364.152 The 8￿CifiC puryN)5es for which funds gre te Ee applied ar¢ as follows.. Organ Fund- Organ Tefurbishtnenl from Heritage kn)ttery Funl Millenuim Stsdium and CFAP. Coalfield R¢g¢neratiOrtTrusl- upd&te of co￿PUter systems W¢15h Govemment- Emplo)qnent costs of Chi¢f Offi￿ and Ikv¢lopm¢nt Officerandmark¢ting support Art5 Council of W￿¢5- Au(bertc¢ tkvelopn)¢nt Project and ￿sIst¥ncc with Covid 19 pan(knic MTCBC Sets- Building w)rks to thr bBsement of the Ca]y)Ifsn building Big Lottery- Equipment Menler Iaith- Foll( Festival National HeritAge tA)ttery- as5istsnce wth Covid 19 patthic Moo]the- artivities Job R¢tention Scheme- Central Government Fundu]8 supporting employtnenl throu8hthe Covid 19 pandemic Ki¢kstart- Employmem scheme wjministered by Mentrau laith Cytnru for the employtnent of ReLrptiOniSt and Cafe staff Davitg ch￿ItIes- tkeway AcadeTni Mwi¢al Th￿tr Youth Projeci Creu Cyffto- Arts activities in collaEK)ration with Wellbttfftg@Merthyr Ffos y Fran- MusicEthd song wOrk￿lOp5 withNurseri¢s SurDtneT of fun- Rook 8nd Brts WOr￿hOp5 and drama S￿merschODI 23- Canolfan A Menter Gymraeg Merthyr Tudful NODIADAU I'R DATGANIADAU ARIANNOL AR GYFER Y FLWYDDYN YN GORFFEIY 31 MAWRTH 2023 22 Anlllysi5 of thet ass¢t$ betw¢eD fund$ Grfvp Cyf8n5JVm ¢ronfeydd Cronfeydd Cronfeydd Cy(fredinol Cyfyngcdig 31103r2023 Asedau 5efydlog diriaethol Asedau cfftdol Rhwymedigaethau ptesennol Cylanswyn ttt a8Kts 1.193,648 42,114 1,2(H.907 86,283 44.169 55,428 1.219.459 Cyf#nsiwm cronf¢ydd Cronfeydd Cronfeydd Cyffrtdinol CyfyDg¢dig 3110312022 As&lau sefydlog diria¢ttH)I Asedw cyfredol Rhwyjredigaethau presetmol Cyfansmm net &ssets ,224.60I 78.927 155,743) 1.247.785 10.193 87,634 ,234,794 166,561 155,7431 ,345.612 97,827 Elusen Cyf&nsivm cronfrydd ar Cronfeydd Cronfeydd Cyftredinol Cyfy]Jgedie 3110312023 Asedau sefydlog diTia¢thol Budd50ddiadau Asethu Sefydlog Asedau cyfredol Rhwyrnedigaethau preS¢J￿0[ cyfa￿￿M net assets 11.259 ,202,877 9,389 127.0091 1.573.999 44.169 53.558 127,0091 1,229.427 55,428 Cyfanswm croDf¢ydd sr Cronf¢ydd Cronfeydd Cyffredinol Cyfyngcdi 3110312022 Asedau sefydlog thriaethol Buddsoddiadau knedau S¢fydiog A5ed8u cyfredol RhwymediEaeth2UPTe8ennol cyfan5￿n ￿Sets ,224,601 10.193 1,234,794 46.960 123.497} ,248,065 87,634 134,594 123,4971 1,345,892 97.827 -24- Canolfan A Menter Gymraeg Merthyr Tudful IYOTES TO THF, FINANCIAL STATEMENTS FOR THE YEAR EIYDED 31 MARCH 2023 22 Anxlysis of net aS￿ts between funds Group General Fund5 Re5tricttd Tot*1 Fund$ #t J110312023 Tongiblt r￿ed &%s¢ts Current &ssets Current liabilitias Tot￿ TKt asxts ,l93,648 42.114 11,259 44.169 1,204,907 86,283 1,164.031 55,428 1.219.459 C¢ner#l Fund$ Restricted Futhd5 Tgtal Funds at 31103r2022 Tymgible f￿d &%sets Current assets Current liabilities Told assets 1,224.601 78,927 (55.7431 1.247,785 10.193 87,634 1,234.794 166.561 155.7431 1,345,612 97.827 Charity G¢n¢r&l Funds Restricted Fund8 Total Funds at 31m312023 Tangibl¢ fjxed assels Fixtd a8￿t inve5bnents CuTtenl asscts Current liabilitie5 Total net assets 1.191.618 11.259 1.202,877 9,389 127,0091 1,173,999 44.169 53.558 127.0091 1.229,427 55,428 GeDeril Restrict¢d Funds Total Funds at 3110312022 TanBibk r]xed &$8ets Fixed a55et investments Cun*ni ￿Sets Curr¢nt liabiliti Totsl nei &%sets 1.224.601 10.193 1.234,794 46,960 123,4971 1,248,065 87.634 134,594 123,497) ,345,892 97,827 24-