## Ddiwygiedig Mae'r rhain yn disodli'r cyfrifon gwreiddiol, bellach yn gyfrifon statudol ac yn cael eu paratoi fel ag yr oeddent ar ddyddiad y cyfrifon gwreiddiol ## Canolfan A Menter Gymraeg Merthyr Tudful (Cwmni cyfyngedig drwy warant) Adroddiad Blynyddol a Datganiadau Ariannol ar gyfer y Flwyddyn yn Gorffen 31 Mawrth 2024 ## Amended These replace the original accounts, are now the statutory accounts and are prepared as the were at the date of the original accounts ## Canolfan A Menter Gymraeg Merthyr Tudful (A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2024 |Cynnwys|| |---|---| |Adroddiad yr Ymddiriedolwyr|1 i 7| |Adroddiad Arholwr Annibynnol|8| |Datganiad Cyfunol o Weithgareddau Ariannol|9| |Mantolen Cyfunol|10| |Mantolen|11| |Nodiadau i’r Datganiadau Ariannol|12 i 23| |Contents|| |---|---| |Trustees' Report|1 to 7| |Independent Examiner's Report|8| |Consolidated Statement of Financial Activities|9| |Consolidated Balance Sheet|10| |Balance Sheet|11| |Notes to the Financial Statements|12 to 23| Canolfan A Menter Gymraeg Merthyr Tudful ADRODDIAD YR YMDDIRIEDOLWYR ## AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2024 Mae'r ymddiriedolwyr, sy'n gyfarwyddwyr at ddibenion cyfraith cwmni, yn cyflwyno'r adroddiad blynyddol ynghyd â datganiadau ariannol y cwmni elusennol ar gyfer y flwyddyn a ddaeth i ben ar 31 Mawrth 2024. ## Nodau ac amcanion Datblygu addysg a gwybodaeth gyffredinol y gymuned, drwy sefydlu a chynnal canolfan er mwyn annog astudiaeth a defnydd o'r iaith Gymraeg, gyda darpariaeth o ddarlithoedd, grwpiau trafod, a gweithgareddau celfyddydol drwy gyfrwng yr iaith honno. ## Crynodeb Gweithredol Mae Menter Iaith Merthyr Tudful yn ganolbwynt i ddatblygiad y Gymraeg trwy weithrediad Canolfan Soar ac integreiddiad y Gymraeg i'r gymuned leol. Amcan strategol Menter Iaith Merthyr Tudful yw cefnogi cyflawniad strategaeth Cymraeg Llywodraeth Cymru, Cymraeg 2050: Miliwn o Siaradwyr; trwy gynyddu'r defnydd o'r Gymraeg yn y gymuned. Gwneir hyn drwy gyflawni targedau a osodwyd mewn cydweithrediad â Llywodraeth Cymru gyda chefnogaeth Rhwydwaith Mentrau Iaith ledled Cymru. Nod Deddf Llesiant Cenedlaethau'r Dyfodol (Cymru) 2015 yw Creu Cymru yr ydym oll am fyw ynddi heddiw, ac yn y dyfodol sy'n mynd law yn llaw â Strategaeth y Gymraeg. Yn ganolog i ethos ein sefydliad yw bod diwylliant, treftadaeth a'r Gymraeg yn ffynnu ym Merthyr Tudful. ## Cyflwyniad Cryno Mae Menter Iaith Merthyr Tudful yn gweithredu fel rhan o rwydwaith o bartneriaid Cymraeg sydd yn gwasanaethu’r ardal gan gynnwys Dysgu Cymraeg Morgannwg (CiO), Urdd Gobaith Cymru, Mudiad Meithrin a Chymraeg i Blant. Mae'r Fenter yn aml yn cyfeirio unigolion a sefydliadau at y partneriaid eraill a chaiff ei hystyried fel y 'glud' sydd yn gwneud i'r Rhwydwaith weithredu'n llwyddiannus yn ein cymuned. Mae sefydlu Canolfan Soar fel cartref i bartneriaid Cymraeg yng nghanol tref Merthyr wedi bod yn allweddol i gydweithrediad ein sefydliadau wrth gyflawni Strategaethau Llywodraeth Cymru ers 2011. Mae Menter Iaith Merthyr Tudful yn gweithio mewn partneriaeth ag amrywiaeth eang o sefydliadau cymunedol, celfyddydol a llesiant i gyrraedd cynulleidfaoedd a chymunedau newydd. Ymdrechwn at ymateb i'n cymuned leol a myfyrio arni. ## Cyd-destun Bwrdeistref Sirol Merthyr Tudful yw un o'r lleiaf yng Nghymru. Hen ardal ddiwydiannol yw hi ac er mor gryf yw'r rhwydweithiau cymdogol a'r ymdeimlad o berthyn, mae ei phoblogaeth yn dal i ddioddef sgil effeithiau diflaniad y diwydiannau mawr traddodiadol. Mae lefelau diweithdra yma gyda'r uchaf yng Nghymru a dyma'r ardal fwyaf difreintiedig yng Nghymru yn ô1 ffigurau'r Llywodraeth. Felly mae heriau sylfaenol i'r awdurdod lleol o ran iechyd, lles, cyflogaeth a sgiliau pobl yr ardal. Cafodd Menter Iaith Merthyr Tudful ei sefydlu yn 2003 ar ô1 blynyddoedd o weithgaredd gwirfoddol yn lleol. Nod y Fenter Iaith yw ehangu a chryfhau'r defnydd o'r Gymraeg yn yr ardal drwy feithrin cyfleoedd a gwasanaethau i drigolion y sir ddefnyddio'r Gymraeg yn eu cymunedau lleol. ## Budd y cyhoedd Mae gweithgareddau elusennol y Fenter wedi cyfrannu at dwf yn y defnydd o'r iaith Gymraeg ym Merthyr, codi hyder a hunan-barch ac ehangu gorwelion trigolion Merthyr. Mae'r ymddiriedolwyr yn cadarnhau eu bod wedi cydsynio â gofynion Adran 4 Deddf Elusennau 2011 o ran talu'r sylw dyledus at ganllawiau buddion cyhoeddus a gyhoeddwyd gan y Comisiwn Elusennau dros Gymru a Lloegr. ## Bwrdd Llywodraethu Llwyddwyd recriwtio 7 aelod newydd i Fwrdd Llywodraethu Canolfan a Menter Gymraeg Merthyr Tudful y llynedd. Erbyn hyn mae gennym 9 aelod Bwrdd Llywodraethu. Mae’r Bwrdd yn cynnwys cynrychiolwyr ar draws meysydd arbenigedd dysgu, anghenion dysgu ychwanegol, ymgysyltiad cymunedol, Datblygu cymunedol, marchnata, llywodraethu, rheoli ac arwain ac ariannol. - 1 - Canolfan A Menter Gymraeg Merthyr Tudful ## TRUSTEES’ REPORT ## FOR THE YEAR ENDED 31 MARCH 2024 The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2024. ## Aims and objectives Developing the education and general knowledge of the community, by establishing and maintaining a centre in order to encourage the study and use of the Welsh language, with the provision of lectures, discussion groups, and artistic activities through the medium of that language. ## Executive Summary Menter Iaith Merthyr Tydfil is a centre for the development of the Welsh language through the operation of Canolfan Soar and the integration of the Welsh language into the local community. The strategic objective of Menter Iaith Merthyr Tydfil is to support the objective of the Welsh Government's Welsh language strategy, Welsh 2050: A Million Speakers; by increasing the use of the Welsh language in the community. This is done by achieving targets set in collaboration with the Welsh Government with the support of the Mentrau Iaith Network throughout Wales. The aim of the Well-being of Future Generations (Wales) Act 2015 is to create the Wales we all want to live in today, and in the future which goes hand in hand with the Welsh Language Strategy. Central to the ethos of our organisation is that the culture, heritage and the Welsh language flourish in Merthyr Tydfil. ## Brief Introduction Menter Iaith Merthyr Tudful operates as part of a network of Welsh partners serving the area including Dysgu Cymraeg Glamorgan (CiO), Urdd Gobaith Cymru, Mudiad Meithrin and Welsh for Children. The Initiative often refers individuals and organisations to the other partners and is seen as the 'glue' that makes the network operate successfully in our community. The establishment of Canolfan Soar as a home for Welsh partners in Merthyr town centre has been key to the cooperation of our organisations in achieving Welsh Government Strategies since 2011. Menter Iaith Merthyr Tudful works in partnership with a wide variety of community, arts and well-being organisations to reach new audiences and communities. We strive to respond to and reflect our local community. ## Context Merthyr Tydfil County Borough is one of the smallest in Wales. It is an old industrial area and despite the strength of neighbourhood networks and the sense of belonging, its population is still suffering the side effects of the decline in the large traditional industries. Unemployment levels here are among the highest in Wales and this is also the most deprived area in Wales according to Government figures. There are fundamental challenges for the local authority in terms of the health, well-being, employment and skills of the people in the area. Menter Iaith Merthyr Tudful was established in 2003 after years of voluntary activity locally. The aim of the Menter Iaith is to expand and strengthen the use of the Welsh language in the area by fostering opportunities and services for residents of the county to use the Welsh language in their local communities. ## Public benefit The Menter's charitable activities have contributed to a growth in the use of the Welsh language in Merthyr, raising confidence and self-esteem and broadening the horizons of Merthyr residents. The trustees confirm that they have consented to the requirements of Section 4 of the Charities Act 20 11 in terms of paying due attention to public benefit guidelines published by the Charity Commission for England and Wales. ## Governing Board Last year we successfully recruited 7 new members to the Governing Board of the Canolfan a Menter Gymraeg Merthyr Tudful.By now we have 9 members on the Governing Board. The Board consists of a variety of specialisms such as additional learning needs, community Development and engagement, marketing, governing financial and leadership. - 1 - ADRODDIAD YR YMDDIRIEDOLWYR AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2024 ## Canolfan A Menter Gymraeg Merthyr Tudful ## Gweithgareddau: Cyfnod 1 Ebrill- 31 Mawrth 2024 Perfformiadau’r Flwyddyn ## Digwyddiad Jamima Winnie the Pooh Diwrnod y Llyfr Spngebob the Musical Celf a Chrefft Urdd Gobaith Cymru Cynhadledd Cwm Taf People First Sioe Dawns Sioe Haf Dechrau Canu Dechrau Canmol Cynhadledd Addusg Oedolion Cymru Annie Cwrt Mawr Cynhadledd y Cymoedd Sesiwn Ffilmio Cyngerdd Nadolig Sesiwn Ffilmio Gig Alaw a Vri Owen Money Jukebox Heros Clyweliadau Mr Jones (Aberfan) Ffilmio fidio Cerddoriaeth Son of Chamber Synphony Composing Sessions Cyngerdd Lansio’r Organ gyda Rhys Meirion The Welsh Lxdies Y Tri Diferyn Cyntaf The First Three Drops Ysgol Haf Cwmni Blodau Haul Fleabag Gig Khamira Peth Bach ‘di Cawr Gig Bronwen Lewis Y Fenyw Mewn Du Noson o Gerddoriaeth Welsh Jesus Christmas Comedy Cyngerdd Codi Arian I Soar Calan a’r Marcellas Son of Chamber Symphony Performance Dangosiad o’r Ffilm ‘Y Swn’ gyda Holi ac Ateb Roger Williams a Heledd ap Gwynfor Cwmni Arad Goch MPC Stephens and George Merthyr Performance Co Urdd Bwrdd Iechyd Cwm Taf Ysgol St Aloyisius Merthyr Performance Co Rondo Addysg Oedolion Cymru Mewn Cymeriad Plaid Cymru Rhys Davies Ysgol Santes Tudful Calan Y Parlwr Owen Money Theatr Genedlaethol Cymru Liam Holmes Deedy Media Uproar Theatr Soar Purple String Productions Taking Flight Theatre Taking Flight Theatre Cwmni Blodau Haul Theatr Clwyd Tomos Williams Opra Cymru Mentrau Iaith Cymru/Dysgu Cymraeg Consortiwm Cymraeg/Theatr Nanog Mari Kelly Gareth Hunt Cor Merthyr Aloud Calan Uproar Redhouse Cymru - 2 - TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2024 ## Canolfan A Menter Gymraeg Merthyr Tudful Activities: Period 1 April - 31 March 2024 Performances during the Year Production Company Jamima Arad Goch Winnie the Pooh MPC World Book Day Stephens and George Spngebob the Musical Merthyr Performance Co Urdd Gobaith Cymru Arts and Craft Urdd Cwm Taf People First Conference Cwm Taf University Health Board Dance Show St Aloyisius Primary School Summer Show Merthyr Performance Co Dechrau Canu Dechrau Canmol Rondo Adult Education Wales Conference Adult Education Wales Annie Cwrt Mawr Mewn Cymeriad Valleys Conference Plaid Cymru Filming Session Rhys Davies Christmas Concert Ysgol Santes Tudful Filming Session Calan Alaw and Vri Gig Y Parlwr Owen Money Jukebox Heros Owen Money Auditions Theatr Genedlaethol Cymru Mr Jones (Aberfan) Liam Holmes Music Video Filming Deedy Media Son of Chamber Synphony Composing Sessions Uproar Organ Laounch Concert with Rhys Meirion Theatr Soar The Welsh Lxdies Purple String Productions Y Tri Diferyn Cyntaf Taking Flight Theatre The First Three Drops Taking Flight Theatre Cwmni Blodau Haul Summer School Cwmni Blodau Haul Fleabag Theatr Clwyd Khamira Gig Tomos Williams Peth Bach ‘di Cawr Opra Cymru Bronwen Lewis Mentrau Iaith Cymru/Dysgu Cymraeg Y Fenyw Mewn Du Consortiwm Cymraeg/Theatr Nanog An evening of Music Mari Kelly Welsh Jesus Christmas Comedy Gareth Hunt Soar Concert Merthyr Aloud Choir Calan a’r Marcellas Calan Son of Chamber Symphony Performance Uproar Viewing of the Film ‘Y Swn’ with Q and A Roger Williams and Redhouse Cymru Heledd ap Gwynfor - 2 - Canolfan A Menter Gymraeg Merthyr Tudful ADRODDIAD YR YMDDIRIEDOLWYR AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2024 ## Gweithio mewn partneriaethau Consortiwm Cymraeg Cydweithrediad rhwng Theatr Soar, Theatr Nannog Ymddiriedolaeth Ddiwylliannol Awen a Neuadd Les Ystradgynlais gychwynnodd ar drothwy’r Pandemig yn 2020 yw’r Consortiwm Cymraeg. Ariennir y prosiect trwy gronfa Cysylltu â Ffynnu Cyngor Celfyddydau Cymru. Cyflwynwyd sioe Y Fenyw Fewn Du, cyfieithiad gan Gwawr Lauder, mewn 4 Theatr 10 waith. Cafwyd cyfanswm gynulleidfa o 722. Cyflwynwyd adroddiad terfynol i’r Cyngor Celfyddydau yn dadansoddi y ddwy sioe cynhyrchwyd dros dwy flynedd y cynllun. ## Cwmni Blodau Haul Mae Cwmni Blodau Haul yn griw o 3 o artistiaid lleol sy’n cynnal sesiynau drama a cherddoriaeth Cymraeg i blant 5-11 oed. Mae’r cwmni wedi esblygu yng Nghanolfan Soar dros y wyth mlynedd diwethaf. Cynhaliwyd Cwrs haf ym mis Awst gyda pherfformiad o’r gwaith gwreiddiol cynhyrchwyd ar ddiwedd y cwrs. Llwyddodd Cwmni Blodau Haul i ennill cytundeb gyda Chyngor Bwrdeistref Sirol Merthyr Tudful i ddarparu sesiynau offerynnol a chanu mewn meithrinfeydd a lleoliadau gofal plant ar draws y Sir. ## Tŷ Cerdd Parhaoedd gwaith y Fenter gyda Thŷ Cerdd ar brosiect cyntaf yr organ ers iddi gael ei hadnewyddu gyda grant Loteri Treftadaeth dros gyfnod cofid. O ganlyniad gwaith y Swyddog Treftadaeth i gomisiynu yr organydd o fri rhyngwladol James McVinnie a’r cyfansoddwr Richard Baker i weithio gyda chwe chyfansoddwr er mwyn creu darnau gwreiddiol oedd yn adlewyrchu’r gymuned yma ym Merthyr datblygwyd prositect Metal Soar. Gweithiodd y Fenter gyda David Roach oedd yn un o gyfranogwyr y prosiect wreiddiol i ddatblygu prosiect gyda’r band Celavi i gyfansoddi gwaith i’r organ sy’n gweddu gyda bandiau cerddoriaeth Metal. ## Y Parlwr Gweithiodd y Fenter gyda’r Parlwr er mwyn cynnal gigiau gwerin yn Theatr Soar. Cynhaliwyd ein gig cyntaf eleni a lluniwyd rhaglen o gigiau dros y blwyddyn nesaf. Gobeithir sefydlu sin Werin yng Nghanolfan a Theatr Soar i’r dyfodol. ## Cyngor Celfyddydau Cymru Gweithiodd y Fenter ar y cyd gyda Mentrau Iaith ar draws Cymru ar sefydlu rhwydwaith gigs Cymraeg wedi ei mewn cydweithrediad â Chynllun Noson Allan Cyngor Celfyddydau Cymru, Cwmni PYST/AM. Sefydlwyd rhwydwaith arall sy’n cynnwys cwmnïau theatr Cymraeg llai eu mhaint. ## Partneriaid Cymraeg Mudiad Meithrin , Cymraeg i Blant, Urdd Gobaith Cymru, Dysgu Cymraeg Morgannwg, Ysgol Gymraeg Santes Tudful, Ysgol Gymraeg Rhyd y Grug, Ysgol Rhyd y Waun, RhAG, Cynrychiolaeth Gymraeg Bwrdd Iechyd Cwm Taf, Consortiwm Addysg Gymraeg, Cymraeg I Bawb, Eisteddfod Genedlaethol, Coleg Merthyr Tudful. Cynhaliwyd Cynhadledd I drafod a dathlu’r Gymareg ym Merthyr Tudful. Siaradodd y Prif Swyddog am gyfraniad partneriaid at Strategaeth Hybu’r Gymraeg y Sir. Daeth Jeremy Miles, Gweinidog Addysg I annerch y partneriaid. ## Partneriaeth Cymraeg i Bawb Sefydlwyd partneriaeth gyda’r nod o hybu Addysg Gymraeg ar draws 10 Sir yn y De Ddwyrain. Arianwyd gan Llywodraeth Cymru, partneriaeth rhwng Awdurdodau Lleol a Mentrau Iaith y 10 awdurdod yw’r prosiect peilot yma. Mae partneriaid allweddol fel Mudiad Meithrin a Chymraeg I Blant hefyd yn rhan o’r prosiect. Mae’r Prif Swyddog yn aelod o Fwrdd Llywodreathu Cymraeg i Bawb. Cynhaliwyd Cynhadledd y Partneriaeth yn nhy Bedwellty ym mis Mawrth 2024. ## Partneriaid Cymunedol Cyngor Bwrdeistref Sirol Merthyr Tudful, Dysgu Oedolion Cymru (ALW), Dysgu Oedolion Cymunedol Merthyr Tudful, Ymddiriedolaeth Hamdden a Diwylliant Merthyr Tudful, Cyngor Gweithredu Gwirfoddol Merthyr Tudful, Partneriaeth Ganol y Dref, Fforwm Treftadaeth Merthyr Tudful, MIND Cwm Taf, Cerddoriaeth Gymunedol Cymru, 3G’s Development Trust, Cymuned Artis. ## Rhwydweithiau Cymunedol, Rhanbarthol a Chenedlaethol Mentrau Iaith Cymru: Mae’r Fenter Iaith yn rhan o rwydwaith Mentrau Iaith Cymru, sef y sefydliad sy’n cefnogi'r 22 Menter Iaith ar draws Cymru. Rydym yn elwa o fod yn rhan o brosiectau datblygu’r Gymraeg cenedlaethol a rhanbarthol yn ogystal ag hyfforddiant cyson ar bob agwedd o’n gwaith. Mae’r rhwydwaith hefyd yn dod a ni ynghyd ar draws Cymru er mwyn trafod a bwydo mewn i strategaethau a pholisi cenedlaethol sy’n ymwneud a’r Gymraeg, y Gymuned, yr Economi, Addysg, Tai a llawer mwy. - 3 - Canolfan A Menter Gymraeg Merthyr Tudful ## TRUSTEES’ REPORT ## FOR THE YEAR ENDED 31 MARCH 2024 ## Working in partnerships ## New Partnerships and Collaborations ## Welsh Consortium The Welsh Consortium is a collaboration between Theatr Soar, Theatr Na nog Awen Cultural Trust and Ystradgynlais Welfare Hall which started on the eve of the Pandemic in 2020. The project is funded through the Arts Council of Wales' Connect to Thrive fund. The show Y Fenyw Fewn Du, translated by Gwawr Lauder, was presented in 4 Theatres 10 times. There was a total audience of 722. A final report was submitted to the Arts Council analyzing the two shows produced over the two years of the plan. ## Cwmni Blodau Haul Cwmni Blodau Haul is a group of 3 local artists who hold Welsh drama and music sessions for children aged 5-11. The company has evolved at Canolfan Soar over the past eight years. A summer Course was held in August with a performance of the original work produced at the end of the course. Cwmni Blodau Haul managed to win an agreement with Merthyr Tydfil County Borough Council to provide instrumental and singing sessions in nurseries and childcare settings across the County. ## Tŷ Cerdd The Menter’s work with Tŷ Cerdd continued on the organ's first project since it was renewed with a Heritage Lottery grant over a period of grief. As a result of the work of the Heritage Officer to commission the internationally renowned organist James McVinnie and the composer Richard Baker to work with six composers in order to create original pieces that reflected the community here in Merthyr, the Metal Soar project was developed. The Menter worked with David Roach who was one of the participants in the original project to develop a project with the band Celavi to compose a work for the organ that fits with Metal music bands. ## Y Parlwr The Menter worked with the Parlwr to hold folk gigs at Theatr Soar. Our first gig was held this year and a program of gigs over the next year was drawn up. It is hoped to establish a Folk Scene at Canolfan and Theatr Soar in the future. ## Arts Council of Wales The Menter worked together with Mentrau Iaith across Wales on establishing a network of Welsh gigs in collaboration with the Arts Council of Wales Night Out Scheme, PYST/AM Company. Another network was established which includes smaller Welsh theatre companies. ## Welsh partners Mudiad Meithrin, Welsh for Children, Urdd Gobaith Cymru, Learn Welsh Glamorgan, Ysgol Gymraeg Santes Tudful, Ysgol Gymraeg Rhyd y Grug, Ysgol Rhyd y Waun, RhAG, Welsh Language Representation Cwm Taf Health Board, Consortium for Welsh Education, Welsh For All, National Eisteddfod , Merthyr Tydfil College. A Conference was held to discuss and celebrate the Welsh language in Merthyr Tydfil. The Chief Officer spoke about the contribution of partners to the County's Welsh Language Promotion Strategy. Jeremy Miles, Minister for Education came to address the partners. ## Welsh for All Partnership A partnership was established with the aim of promoting Welsh Education across 10 Counties in the South East. Funded by the Welsh Government, this pilot project is a partnership between Local Authorities and Mentrau Iaith of the 10 authorities. Key partners such as Mudiad Meithrin and Cymraeg I Blant are also part of the project. The Chief Officer is a member of the Welsh for All Governance Board. The Partnership Conference was held at Bedwellty House in March 2024. ## Community Partners Merthyr Tydfil County Borough Council, Adult Learning Wales (ALW), Merthyr Tydfil Community Adult Learning, Merthyr Tydfil Leisure and Culture Trust, Merthyr Tydfil Voluntary Action Council, Town Centre Partnership, Tydfil Heritage Forum, MIND Cwm Taf, Community Music Wales, 3G Development Trust, Artis Community. ## Community, Regional and National Networks Mentrau Iaith Cymru: The Menter Iaith is part of the Mentrau Iaith Cymru network, the organisation supporting the 22 Mentrau Iaith across Wales. We benefit from being involved in national and regional Welsh language development projects as well as constant training on all aspects of our work. The network also brings us together across Wales to discuss and feed into national strategies and policy relating to the Welsh language, Community, Economy, Education, Housing and much more. - 3 - Canolfan A Menter Gymraeg Merthyr Tudful ## ADRODDIAD YR YMDDIRIEDOLWYR ## AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2024 ## Rhwydweithiau lleol Mae gennym berthynas agos gyda rhwydweithiau lles, treftadaeth, cymunedol, economaidd a chelfyddydol lleol. Mae’r Prif Swyddog yn mynychu’r Fforwm Lles sy’n cynnwys aelodau o’r holl sefydliadau cymunedol sy’n ymwneud â gwaith lles yr ardal, e.e. Cyngor Gwirfoddol Gweithredol Merthyr Tudful, Versus Arthritus, Alzheimer’s Society, Cwmpas, Small Woods, Gwasanaethau Iechyd y Sir, Merthyr Tudful Institute for the Blind,Sense Active, Age Cymru,Recovery4All, Llamau, CTM MIND, Stroke Association, Bowel Cancer, Age Connects a llawer mwy. Mae’r Prif Swyddog yn cynrychioli’r Gymraeg, y gymuned, treftadaeth a’r celfyddydau ar Bartneriaeth Ganol y Dref sy’n cynnwys busnesau lleol, sefydliadau gwirfoddol, y BID (Business Investment District) ac Adran Economaidd y Cyngor Sir. ## Rhwydweithiau Celfyddydol a Diwylliannol lleol, Rhanbarthol a chenedlaethol Mae’r Fenter yn rhan o Rwydweithiau Beth Nesaf? Cymoedd, Beth Nesaf? Cymru a Chynghrair Diwylliant Cymru. Gweithiodd y Prif Swyddog i sefydlu sesiwn Cymraeg i aelodau Creu Cymru i drafod gwaith Theatr Cymraeg. ## Diweddglo Mae Canolfan Soar yn ystyried ei hun fel Menter sy'n chwarae rhan ganolog ym mywyd cymunedol Merthyr Tudful. Rydym yn ymgysylltu'n llawn a'r gymuned honno o ddydd i ddydd ond hefyd wrth gynllunio'n strategol ar gyfer y dyfodol. Rydym yn ymgysylltu'n llawn a phartneriaid a phrosiectau amrywiol ac yn sicrhau bod y Gymraeg yn ystyriaeth ym mhob agwedd o fywyd yn y gymuned. Mae Canolfan Soar yn cael ei gweld fel pwerdy adfywio yn yr ardal ac yn gyfleuster sy'n rhoi hwb i amrywiaeth o brosiectau treftadaeth a chelfyddydol yn ogystal a darparu gwasanaethau cyfieithu trwy ein cwmni cyfieithu cymunedol. Mae gan Ganolfan Soar rôl hollbwysig yn y sgwrs genedlaethol ar faterion yn ymwneud a chymuned, y celfyddydau, treftadaeth ac ymrwymiad Llywodraeth Cymru i ddyhead hirdymor y Llywodraeth at gyrraedd y targed o filiwn o siaradwyr Cymraeg erbyn 2050. Mae Canolfan Soar yn cydnabod cefnogaeth y gymuned a'r rhai sy'n gwirfoddoli i sicrhau ei llwyddiant ac yn ddiolchgar i staff am eu hymrwymiad i'w gweledigaeth, nodau a'i hamcanion. ## Adolygiad ariannol ## Polisi ar gronfeydd wrth gefn Mae'r Ymddiriedolwyr wedi archwilio gofynion yr elusen ar gyfer cronfeydd wrth gefn yng ngoleuni'r prif risgiau i'w weithrediad. Sefydlodd bolisi y dylai cronfeydd anghyfyngedig nad ydynt wedi eu hymroi na'u buddsoddi fod gyfwerth â 6 mis o wariant i alluogi'r elusen i barhau i weithredu pe byddai cwymp annisgwyl mewn cyllid yn digwydd. Ar ddyddiad y fantolen, cyfanswm cronfeydd rhydd wrth gefn yr Elusen oedd y ffigur negyddol o £46,088 (2022 negyddol £23,184) ## Prif ffynonellau cyllid Darparwyd cyllid £60,000 gan Lywodraeth Cymru am gyflogaeth y Prif Swyddog a'r Swyddog Maes. Cafodd y mwyafrif o incwm yr elusen ei gynhyrchu o'i gweithgareddau elusennol, sef amryw o grantiau a rhoddion. Yn unol a SORP yr elusen mae grantiau a rhoddion yn cael eu cydnabod yn y Datganiad o Weithgaredd Ariannol yn y flwyddyn derbyn ac, os na chaiff ei wario, caiff ei ddwyn ymlaen yn y balans cronfeydd wrth gefn. ## Polisi ac amcanion buddsoddi Mae holl arian yr elusen i'w wario yn y tymor byr ac felly nid oes arian ar gael ar gyfer buddsoddiad tymor hir. ## I’r Dyfodol Cryfder ein sefydliad yw ein gallu i ymateb i anghenion ein cymuned. Mae ein lleoliad canolog, strwythur hyblyg, staff ymroddgar a’n gallu i ffurfio partneriaethau lleol a chenedlaethol yn gwneud hyn yn bosib. Gwneir ein gwaith gorau wrth wrando a gweithio law yn llaw gyda’n cymuned. Mae’n bwysig creu’r gofod i ymateb i anghenion a gwireddu breuddwydion ein defnyddwyr. Ym mis Medi, 2023 cafodd Theatr Soar gwybod ein bod ni wedi llwyddo sicrhau cyllid aml-flwyddyn am gyfnod o dair blynedd gan Cyngor Celfyddydau Cymru. Bydd y cyllid yn ein galluogi I apwyntio staff I rhedeg a Datblygu gwaith celfyddydol Cymraeg y sefyldliad. Rydym yn edrych ymlaen at gyfnod o ddatblygu sylweddol dros y blwyddyn nesaf. - 4 - Canolfan A Menter Gymraeg Merthyr Tudful ## TRUSTEES’ REPORT ## FOR THE YEAR ENDED 31 MARCH 2024 ## Local networks We have close relationships with local wellbeing, heritage, community, economic and arts networks. The Chief Officer attends the Wellbeing Forum which includes members of all community organisations involved in the wellbeing work of the area, e.g. Merthyr Tydfil Executive Voluntary Council, Versus Arthritus, Alzheimer's Society, Scope, Small Woods, , County Health Services, Merthyr Tydfil Institute for the Blind, Sense Active, Age Cymru, Recovery4All, Llamau, CTM MIND, Stroke Association, Bowel Cancer, Age connects and much more. The Chief Officer represents the Welsh language, community, heritage and arts on the Town Centre Partnership which includes local businesses, voluntary organisations, the BID (Business Investment Area) and the County Council's Economic Department. ## Local, Regional and national Arts and Cultural Networks The Menter is part of networks such as What Next? Valleys, What Next? Cymru and the Welsh Culture Allianc The Chief Officer worked to set up a Welsh session to members of Creu Cymru to discuss the work of Welsh Theatre.. ## Conclusion Canolfan Soar sees itself as an Enterprise that plays a central role in the community life of Merthyr Tydfil. We are fully engaged with that community on a day-to-day basis but also in strategically planning for the future. We fully engage with various partners and projects and ensure that the Welsh language is a consideration in all walks of life within the community. Canolfan Soar is seen as a regeneration powerhouse in the area and a facility that supports and acts as a catalyst to a range of heritage and arts projects as well as providing translation services through our community translation company. Canolfan Soar has a vital roll in the national conversation on issues relating to community, the arts, heritage and the Welsh Government's commitment to the Welsh Government's long-term aspiration to reach the target of one million Welsh speakers by 2050. Canolfan Soar acknowledges the support of the community and those who volunteer to ensure its success and is grateful to staff for their commitment to our vision, aims and objectives. ## Financial review ## Policy on reserves The Trustees have examined the charity's requirements for reserves in the light of the main risks to its operation. It has established a policy that unrestricted funds not committed or invested should be equivalent to 6 months expenditure to allow the charity to continue to operate in the event of an unexpected drop in funding. At the balance sheet date the Charity's free reserves amounted to negative figure of -£46,088 (2023 negative - £23,184) ## Principal funding sources Funding for the employment of the Chief Officer and Outreach Officer of £60,000 was provided by the Welsh Government. The majority of the charity's income was generated by its charitable activities, namely a range of grants and donations. In accordance with the charity SORP grants and donations are recognised in the Statement of Financial Activities in the year of receipt and, if unspent, carried forward within the reserves balance. ## Investment policy and objectives All the charity's funds are to be spent in the short term and so there are no funds available for long-term investment. ## Into the Future The strength of our organisation is our ability to respond to the needs of our community. Our central location, flexible structure, dedicated staff and ability to form local and national partnerships make this possible. Our best work is done listening and working hand in hand with our community. It is important to create the space to respond to needs and realise the dreams of our users. In September, 2023 Theatr Soar was informed that we had managed to secure multi-year funding for a period of three years from the Arts Council of Wales. The funding will enable us to appoint staff to run and develop the Welsh artistic work of the organisation. We are looking forward to a period of significant development over the next year. - 4 - Canolfan A Menter Gymraeg Merthyr Tudful ## ADRODDIAD YR YMDDIRIEDOLWYR ## AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2024 ## Strwythur, Llywodraethu A Rheoli ## Natur y ddogfen lywodraethu Mae Canolfan a Menter Gymraeg Merthyr Tudful yn gwmni elusennol cyfyngedig drwy warant, a ymgorfforwyd ar 16 Mai 2007 ac a gofrestrwyd fel elusen ar 11 Mehefm 2008. Ar 23 Chwefror 2009, daeth yr elusen anghorfforedig, Canolfan a Menter Gymraeg Merthyr Tudful, i ben ac fe'i trosglwyddwyd i'r Cwmni Elusennol hwn. Sefydlwyd y cwmni dan Femorandwm Cymdeithasiad, a sefydlodd amcanion a grymoedd y cwmni elusennol a'i lywodraethu yn unol a'i Erthyglau Cymdeithasu. ## Recriwtio a phenodi ymddiriedolwyr newydd Mae cyfarwyddwyr y cwmni hefyd yn ymddiriedolwyr yr elusen at ddibenion cyfraith elusennau a chyfeirir atynt yn Erthyglau Cymdeithasu 'r cwmni fel ymddiriedolwyr. Bydd busnes yr Elusen yn cael ei reoli gan Fwrdd o gyfarwyddwyr a fydd yn atebol i'r aelodau Bydd traean o'r Bwrdd Cyfarwyddwyr, hynny yw'r Cyfarwyddwyr hynny a oeddent mewn swyddi yn ystod y flwyddyn flaenorol, yn cael eu hethol yn flynyddol gan aelodau yng Nghyfarfod Cyffredinol Blynyddol yr Elusen. Bydd aelodau sy'n ymddeol yn gymwys i gael eu hail ethol heb enwebiad pellach. Os oes angen gwneud penderfyniad rhwng Cyfarwyddwyr sy'n ymddeol sydd â gwasanaeth cyfartal yna bwrir coelbren. Bydd gwahoddiad am enwebiadau i fod yn Gyfarwyddwr yn cael eu hanfon i'r holl aelodau gyda'r hysbysiad o Gyfarfod Cyffredinol Blynyddol. Derbynnir enwebiadau hyd at saith diwrnod gyn dyddiad y cyfarfod. Mae angen llofnod y person enwebedig a llofnod y cynigydd a'r eilydd ar bob enwebiad a rhaid i bob un ohonynt fod yn aelodau o'r Elusen. Oni bai y penderfynir fel arall gan yr Elusen mewn Cyfarfod Cyffredinol nifer y Cyfarwyddwyr ni fydd llai na 3 a dim mwy na 15. Fe all y Cyfarwyddwyr ar unrhyw adeg gynnig unrhyw berson i'r Bwrdd Cyfarwyddwyr p'run a ydyw'n aelod o'r Elusen ai peidio, ar yr amod nad yw'n fwy na'r uchafswm a ragnodir yn Erthyglau 3 ac nad oes mwy na thri chyfetholiad o'r fath yn digwydd rhwng un Cyfarfod Cyffredinol Blynyddol a'r nesaf. Rhaid i bob person sy'n cael ei gyfethol ymddeol yn y Cyfarfod Cyffredinol Blynyddol yn dilyn eu cyfetholiad ond bydd yn gymwys i gael ei ail benodi wedi hynny. ## Sefydlu a hyfforddi ymddiriedolwyr newydd Mae ymddiriedolwyr yn cael eu sefydlu a'u hyfforddi gan yr Ymddiriedolwyr sy'n bodoli eisoes a staffuwch. Maen nhw hefyd yn cael eu hysbysu am faterion elusennol trwy gyfrwng cylchlythyrau rheolaidd i Ymddiriedolwyr gan y Comisiwn Elusennau, yn cynnwys cyfleoedd am hyfforddiant allanol a all fod o ddiddordeb iddynt. ## Trefniadau ar gyfer gosod tâl cydnabyddiaeth personel rheoli allweddol Caiff y sefydliad ei reoli gan y Prif Swyddog, L G McLean, sy'n goruchwylio gwaith yr holl staff. Y bwrdd sy'n gosod y tâl cydnabyddiaeth. ## Strwythur trefnyddol Daeth y sefydliad i fodolaeth ym 1992. Mae'r sefydliad wedi ehangu i gynnwys Theatr Gymunedol ddwyieithog (Theatr Soar), prosiect sydd wedi sicrhau bron i £1.4 miliwn i adnewyddu'r Ganolfan Gymraeg a thrawsnewid hen gapel Cymraeg yn Theatr Gymunedol. Mae'r Ganolfan bellach yn cael ei hadnabod fel Canolfan Soar. Caiff y sefydliad ei reoli gan y Prif Swyddog, L G McLean, sy'n goruchwylio gwaith yr holl staff Mae bwrdd Ymddiriedolwyr Canolfan a Menter Gymraeg Merthyr Tudful yn cyfarfod 8 gwaith y flwyddyn ac mae'n gyfrifol am gyfeiriad a pholisi strategol yr elusen. Mae'r gweithgareddau sydd wedi eu cynllunio am y flwyddyn yn cael eu nodi mewn cynllun gweithredu. Prif Swyddog sy'n gyfrifol am sicrhau fod y gweithgareddau'n digwydd a bod targedau'r elusen yn cael eu cyrraedd. ## Perthynas a Pharfion Perthnasol Mae'r elusen wedi datblygu perthynas weithio dda gydag amrywiaeth eang o sefydliadau perthnasol. Mae sefydliadau iaith Gymraeg eraill sy'n gwasanaethu'r gymuned ym Metihyr Tudful bellach wedi eu lleoli o fewn adeilad Canolfan Soar. Mae Canolfan a Menter Gymraeg Merthyr Tudful yn gweithio'n agos gyda sefydliadau Menter Iaith eraill ar draws Cymru trwy rwydwaith Mentrau Iaith Cymru. - 5 - Canolfan A Menter Gymraeg Merthyr Tudful ## TRUSTEES’ REPORT ## FOR THE YEAR ENDED 31 MARCH 2024 ## Structure, governance and management ## Nature of governing document Canolfan a Menter Gymraeg Merthyr Tudful is a charitable company limited by guarantee, incorporated on 16 May 2007 and registered as a charity on 11 June 2008. On 23 February 2009, the unincorporated charity, Canolfan a Menter Gymraeg Merthyr Tudful, was wound up and transferred into this Charitable Company. The company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association. ## Recruitment and appointment of trustees The directors of the company are also charity trustees for the purposes of charity law and are known under the company's Articles of Association as trustees. The business of the Charity shall be managed by a Board of Directors which shall be accountable to the members. A third of the Board of Directors, that is those Directors that were in positions during the preceding year, will be elected annually by the members at the Annual General Meeting of the Charity. Retiring members shall be eligible for re-election without further nomination. If there is a choice to be made between Directors that are retiring that have equal service then lots will be drawn. Invitations for nominations for the position of Director will be sent to all members with the notice of theAnnual General Meeting. Completed nominations will be accepted up to seven days before the date of the meeting. All nominations require the signature of the nominated person and the signature of a proposor and seconder all of which shall be members of the Charity. Unless otherwise determined by the Charity in General Meeting the number of Directors shall be not less than 3 and not more than 15. The Directors may at any time co-opt any person to the Board of Directors whether or not they are a memberof the Charity, provided that the maximum number prescribed in Articles 39 is not exceeded and that no more than three such co-options shall be made between one Annual General Meeting and the next. All persons so co- opted shall retire at the Annual General Meeting following their co-option but shall be eligible to be re- appointed thereafter. ## Induction and training of trustees Trustees are inducted and trained by existing Trustees and by senior staff. They are also informed about charity matters via regular newsletters for Trustees from the Charity Commission, including external training opportunities that may have been of interest. ## Arrangements for setting key management personnel remuneration The organisation is managed by the Chief Officer, L G McLean, who oversees the work of all staff. Remuneration is set by the Board. ## Organisational structure The organisation was first established in 1992. The organisation has expanded to include a bi-lingual Community Theatre (Theatr Soar), a project that has successfully secured nearly £1.4 million to renovate the Welsh Centre and transform an old Welsh Chapel into a Community Theatre. The Centre is now known as Canolfan Soar. The organisation is managed by the Chief Officer, L G McLean, who oversees the work of all staff. The board of Trustees of Canolfan a Menter Gymraeg Merthyr Tudful meets 8 times a year, and is responsible for the strategic direction and policy of the charity. The planned activities for the year are set out in an action plan. Responsibility for ensuring the activities take place and for meeting the charity's targets rests with the Chief Officer. ## Relationships with related parties The charity has developed a good working relationship with a wide range of relevant organisations. Other Welsh language organisations that serve the Merthyr Tudful community are now located within the Canolfan Soar building. Canolfan a Menter Gymraeg Merthyr Tudful works closely with other Menter Iaith organisations across Wales through the Mentrau Iaith Cymru network. - 5 - Canolfan A Menter Gymraeg Merthyr Tudful ADRODDIAD YR YMDDIRIEDOLWYR ## AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2024 ## Manylion Cyfeirio a Gweinyddol Ymddiriedolwyr A Carpenter H Davies L R Harrington S Harris M L Howells N M Hughes L R Jones G E Morgan S Ward Ysgrifennydd L G McLean Prif Swyddog L G McLean Cyfeiriad Neuadd Soar Pontmorlais Merthyr Tudful Morgannwg Ganol CF47 8UB Rhif Cofrestru'r Cwmni 06249902 Rhif Cofrestru'r Elusen 1124473 Arholwr Annibynnol RCH Accountants Limited Chartered Accountants and Statutory Auditor Wellfield House Temple Street Llandrindod LD1 5HG Offerynnau Ariannol Amcanion a pholisi'au Mae gweithgareddau'r elusen yn ei gwneud yn agored i nifer o risgiau ariannol gan gynnwys risg credyd, risg llif arian, a risg hylifedd. Risg credyd Prif asedau ariannol yr elusen yw balansau bane ac arian parod, masnach a derbyniadwyon eraill. Mae risg credyd yr elusen yn bennaf i'w briodoli i'w derbyniadwyon masnach. Mae'r symiau a gyflwynwyd ar y fantolen yn net o'r lwfansau ar gyfer derbyniadwyon amheus. Caiff lwfans ar gyfer amhariad ei wneud pan fo digwyddiad o golled wedi ei ddynodi, sydd, yn seiliedig ar brofiad blaenorol, yn dystiolaeth o adferadwyedd y llif arian. Prif risgiau a rheoli'r risgiau hynny Mae Bwrdd yr Ymddiriedolwyr wedi ymchwilio'r risgiau busnes a gweithredol strategol mwyaf y mae'r elusen yn eu hwynebu ac yn cadarnhau bod systemau wedi eu sefydlu i alluogi cynhyrchu adroddiadau rheolaidd fel y gellir cymryd y camau angenrheidiol i leihau'r risgiau hyn. Cafodd systemau eu gosod mewn lle i osod cyllidebau ar gyfer pob blwyddyn ariannol a monitro incwm a gwariant bob chwarter yn erbyn ei gyllideb. Mae'r Ymddiriedolwyr yn sicrhau fod y systemau yn ddigonol ar gyfer iechyd ariannol cyfredol yr elusen. - 6 - Canolfan A Menter Gymraeg Merthyr Tudful ## TRUSTEES’ REPORT ## FOR THE YEAR ENDED 31 MARCH 2024 ## Reference and Administrative Details Trustees A Carpenter H Davies L R Harrington S Harris M L Howells N M Hughes L R Jones G E Morgan S Ward Secretary L G McLean Lead Officer L G McLean Principal Office Neuadd Soar Pontmorlais Merthyr Tydfil Mid Glamorgan CF47 8UB Company Registration Number 06249902 Charity Registration Number 1124473 Independent Examiner RCH Accountants Limited Chartered Accountants and Statutory Auditor Wellfield House Temple Street Llandrindod Wells LD1 5HG Financial instruments ## Objectives and policies The charity's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. ## Credit risk The charity's principal financial assets are bank balances and cash, trade and other receivables. The charity's credit risk is primarily attributable to its trade receivables. The amounts presented in the balance sheet are net of allowances for doubtful receivables. An allowance for impairment is made where there is an identified loss event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows. ## Major risks and management of those risks The board of Trustees has examined the major strategic business and operational risks which the charity faces and confirms that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to Jessen these risks. Systems have been put in place to set budgets for each financial year and monitor income and expenditure against the budget each quarter. The Trustees ensure that the systems are adequate for the scale and current financial health of the charity. - 6 - Canolfan A Menter Gymraeg Merthyr Tudful ## ADRODDIAD YR YMDDIRIEDOLWYR ## AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2024 ## Datganiad o Gyfrifoldebau'r Ymddiriedolwyr Mae'r ymddiriedolwyr (sydd hefyd yn gyfarwyddwyr Canolfan a Menter Gymraeg Merthyr Tudful at ddibenion cyfraith cwmni) yn gyfrifol am baratoi Adroddiad yr Ymddiriedolwyr a'r datganiadau ariannol yn unol â Safonau Cyfrifyddu'r Deyrnas Unedig (Ymarfer Cyfrifyddu Cyffredinol Dderbyniol y Deyrnas Unedig) a chyfraith a rheoliadau cymwys. Mae'n ofynnol yn ôl cyfraith cwmni fod yr ymddiriedolwyr yn paratoi datganiadau ariannol ar gyfer pob blwyddyn ariannol. 0 dan gyfraith cwmni, rhaid i'r ymddiriedolwyr beidio a chymeradwyo'r datganiadau ariannol oni bai eu bod yn fodlon eu bod yn rhoi golwg gwir a theg o sefyllfa'r cwmni elusennol ac o'i hadnoddau sy'n dod i mewn, a chymhwysedd adnoddau, yn cynnwys ei hincwm a'i gwariant, ar gyfer y cyfnod hwnnw. Wrth baratoi'r datganiadau ariannol hyn, mae'n ofynnol bod yr ymddiriedolwyr yn: - dethol polisiau cyfrifyddu priodol a'u cymhwyso'n gyson; - cadw at ddulliau ac egwyddorion yn y Datganiad o Arfer Argymhellir ar gyfer Elusennau - pasio barn ac amcangyfrifon sy 'n rhesymol ac yn bwyllog - datgan a yw Safonau Cyfrifyddu DU wedi cael eu dilyn, yn amodol ar unrhyw wyriadau perthnasol a ddatgelir ac a gaiff eu hesbonio yn y datganiadau ariannol: a - pharatoi'r datganiadau ariannol ar sail barhaol oni bai ei fod yn amhriodol rhagdybio y bydd y cwmni elusennol yn parhau mewn busnes ## Datganiad o Gyfrifoldebau Cyfrifoldeb yr ymddiriedolwyr yw cadw cofnodion cyfrifyddu digonol sy'n ddigon i ddangos ac esbonio trafodion elusennol y cwmni a datgelu a chywirdeb rhesymol ar unrhyw adeg, sefyllfa ariannol y cwmni elusennol a'u galluogi nhw i sicrhau fod y datganiadau ariannol yn cydsynio â Deddf Cwmniau 2006. Maen nhw hefyd yn gyfrifol am ddiogelu asedau'r cwmni elusennol ac felly am gymryd camau rhesymol er mwyn atal a datgelu twyll ac anghysondebau eraill. Cafodd yr adroddiad blynyddol ei gymeradwyo gan ymddiriedolwyr yr elusen ar 16/12/2024 a'i arwyddo ar ei ran gan A Carpenter Ymddiriedolwr - 7 - Canolfan A Menter Gymraeg Merthyr Tudful ## TRUSTEES’ REPORT ## FOR THE YEAR ENDED 31 MARCH 2024 ## Statement of Trustees Responsibilities The trustees (who are also the directors of Canolfan A Menter Gymraeg Merthyr Tudful for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to: - select suitable accounting policies and apply them consistently; - observe the methods and principles in the Charities Statement of Recommended Practice (SORP); - make judgements and estimates that are reasonable and prudent; - state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the fmancial statements; and - prepare the fmancial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. ## Statement of Responsibilities The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The annual report was approved by the trustees of the charity on 16/12/2024 and signed on its behalf by: A Carpenter Trustee - 7 - ## Canolfan A Menter Gymraeg Merthyr Tudful ## ADRODDIAD ARHOLWR ANNIBYNNOL AR GYFER YMDDIRIEDOLWYR ## AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2024 Yr wyf yn adrodd yn ôl i’r grŵp o ymddiriedolwyr yn sgil arholi cyfrifon cyfunol Canolfan a Menter Gymraeg Merthyr Tudful a’r is-gwmnïau yr ymgymerwyd â hwy ar gyfer y flwyddyn yn gorffen 31 Mawrth 2024. ## Cyfrifoldebau a sail yr Adroddiad Fel ymddiriedolwyr y grŵp, chi sy’n gyfrifol am baratoi cyfrifon cyfunol Canolfan a Menter Gymraeg Merthyr Tudful yn unol â gofynion Deddf Cwmnïau 2006 (‘Deddf 2006’). Â minnau wedi’m bodloni nad oes gofyniad i archwilio cyfrifon Menter Gymraeg Merthyr Tudful o dan Rhan 16 Deddf 2006 a’u bod yn gymwys am arholi annibynnol, yr wyf yn adrodd mewn perthynas â’m arholi o’r cyfrifon cyfunol fel y’i cyflawnwyd o dan adran 145 Deddf Elusennau 2011 (‘Deddf 2011’). Wrth gyflawni’r f’arholi, yr wyf wedi dilyn y Cyfarwyddiadau a roddwyd gan y Comisiwn Elusennau o dan adran 145(5)(b) Deddf 2011. Nid yw arholi annibynnol yn cynnwys casglu’r holl dystiolaeth a fyddai’n ofynnol mewn archwiliad ac o ganlyniad nid yw’n cynnwys yr holl faterion y mae’r archwiliwr yn eu hystyried wrth roddi ei farn am y cyfrifon. Mae cynllunio a chyflawni archwiliad yn mynd y tu hwnt i’r sicrwydd cyfyngedig y gall arholwr annibynnol ei ddarparu. O ganlyniad, nid wyf yn mynegi unrhyw farn ynghylch a yw’r cyfrifon cyfunol presennol yn cyflwyno barn ‘gwir a theg’ ac mae f’adroddiad wedi ei gyfyngu i’r materion penodol hynny a osodwyd allan yn natganiad yr arholwr annibynnol. ## Datganiad yr arholwr annibynnol Gan fod incwm gros Canolfan a Menter Gymraeg Merthyr Tudful yn fwy na £250,000 rhaid i’ch arholwr fod yn aelod o gorff rhestredig yn adran 145 Deddf 2011. Rwyf yn cadarnhau fy mod yn gymwys i ymgymryd â’r arholi gan fy mod yn aelod o Sefydliad Cyfrifwyr Siartredig Cymru a Lloegr, sef un o’r cyrff rhestredig. Yr wyf wedi cwblhau fy arholi. Yr wyf yn cadarnhau nad oes unrhyw faterion wedi tynnu fy sylw mewn perthynas â’r arholi sy’n peri i mi gredu’r canlynol: 1. nad yw cofnodion cyfrifon yn cael eu cadw mewn perthynas â Chanolfan a Menter Gymraeg Merthyr Tudful fel sy’n ofynnol yn ôl adran 386 Deddf 2006; neu 2. nad yw’r cyfrifon yn cydsynio gyda’r cofnodion hynny; neu 3. nad yw’r cyfrifon yn cydymffurfio â gofynion cyfrifo adran 396 Deddf 2006 ac eithrio unrhyw ofyniad fod y cyfrifon yn rhoi ‘safbwynt gwir a theg’ nad yw’n fater sy’n cael ei ystyried fel rhan o arholi annibynnol; neu 4. na chafodd y cyfrifon eu paratoi’n unol â dulliau ac egwyddorion Datganiad Ymarfer a Argymhellir ar gyfer cyfrifo ac adrodd yn ôl gan elusennau [sy’n berthnasol i elusennau sy’n paratoi eu cyfrifon yn unol â Safonau Adrodd Ariannol sy’n berthnasol i’r DU a Gweriniaeth Iwerddon (FRS 102).] Nid oes gennyf unrhyw bryderon ac nid wyf wedi dod ar draws unrhyw faterion eraill yn gysylltiedig â’r arholiad hwn y dylid tynnu sylw tuag atynt er mwyn galluogi dod i ddealltwriaeth briodol o’r cyfrifon. T Richardson Cyfrifydd Siartredig Sefydliad Cyfrifwyr Siartredig Cymru a Lloegr Wellfield House Temple Street Llandrindod LD1 5HG Dyddiad: 16/12/2024 - 8 - Canolfan A Menter Gymraeg Merthyr Tudful ## INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES ## FOR THE YEAR ENDED 31 MARCH 2024 I report to the charity trustees on my examination of the consolidated accounts of the Group comprising the Canolfan A Menter Gymraeg Merthyr Tudful and its subsidiary undertakings for the year ended 31 March 2024. ## Responsibilities and basis of report As the trustees of the group you are responsible for the preparation of the consolidated accounts of Canolfan A Menter Gymraeg Merthyr Tudful in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of Canolfan A Menter Gymraeg Merthyr Tudful are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the consolidated accounts as carried out under section 145 of the Charities Act 20 11 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the consolidated accounts present a 'true and fair' view and my report is limited to those specific matters set out in the independent examiner's statement. ## Independent examiner's statement Since Canolfan A Menter Gymraeg Merthyr Tudful's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of Canolfan A Menter Gymraeg Merthyr Tudful as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. T Richardson Chartered Accountant Institute of Chartered Accountants in England and Wales Wellfield House Temple Street Llandrindod Wells LD1 5HG Date:16/12/2024 - 8 - Canolfan A Menter Gymraeg Merthyr Tudful DATGANIAD CYFUNNOL O WEITHGAREDD ARIANNOL AR ## GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2024 (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
Trosglwyddiadau rhwng cronfeydd
Net symudiad mewn cyllid
Cysoni cyllid
Cyfanswm y cyllid a ddygwyd ymlaen
Cyfanswm y cyllid a gariwyd ymlaen
22
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
Trosglwyddiadau rhwng cronfeydd
Net symudiad mewn cyllid
Cysoni Arian
Cyfanswm y cyllid a ddygwyd ymlaen
Cyfanswm y cyllid a gariwyd ymlaen
22|Cronfeydd
Anghyfyngedig
Cronfeydd
Cyfyngedig
Cyfanswm
2024
£
£
£
2,045
200,164
202,209
85,396
0
85,396
142,487
0
88,810
258
0
258| |---|---| ||230,186
200,164
430,350| ||(104,570)
0
(104,570)
(179,951)
(204,511)
(384,462)| ||(284,521)
(204,511)
(489,032)| ||(54,335)
(4,347)
(58,682)
6,088
(6,088)
0| ||(48,247)
(10,435)
(58,682)
1,164,031
55,428
1,219,459| ||1,115,784
44,993
1,160,777| ||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| Mae holl weithgareddau’r grwp yn deillio o weithrediadau parhaus yn ystod y ddau gyfnod uchod. Dangosir dadansoddiad cyllid ar gyfer 2024 yn nodyn 22. Mae’r nodiadau ar dudalennau 12-23 yn rhan annatod o’r datganiadau ariannol hyn - 9 - Canolfan A Menter Gymraeg Merthyr Tudful ## CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITES ## FOR THE YEAR ENDED 31 MARCH 2024 ## (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
Charitable 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
22
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
Charitable 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
22|Unrestricted
funds
Restricted
funds
Total
2024
£
£
£
2,045
200,164
202,209
85,396
0
85,396
142,487
0
88,810
258
0
258| |---|---| ||230,186
200,164
430,350| ||(104,570)
0
(104,570)
(179,951)
(204,511)
(384,462)| ||(284,521)
(204,511)
(489,032)| ||(54,335)
(4,347)
(58,682)
6,088
(6,088)
0| ||(48,247)
(10,435)
(58,682)
1,164,031
55,428
1,219,459| ||1,115,784
44,993
1,160,777| ||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| All of the group's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 22. The notes on pages 12 to 23 form an integral part of these financial statements - 9 - Canolfan A Menter Gymraeg Merthyr Tudful MANTOLEN CYFUNNOL ## AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2024 |
Nodyn
Asedau sefydlog
Asedau diriaethol
16
Asedau cyfredol
Stoc
Dyledwyr
18
Arian parod yn y banc ac mewn llaw
19
Credydwyr: Symiau'n disgyn sy'n ddyledus ymhen un
flwyddyn
20
Net asedau/(rhwymedigaethau) cyfredol
Cyfanswn asedau llai rhwymedigaethau cyfredol
Darpariaethau
21
Net asedau
Cyllid yr elusen:
Cyllid incwm cyfyngedig
Cronfeydd cyfyngedig
22
Cyllid incwm anghyfyngedig
Cronfeydd anghyfyngedig
Cyfanswm funds|2024
2023
£
£
1,171,867
1,204,907
2,465
0
75,912
35,684
2,074
50,599| |---|---| ||80,451
86,283
(91,252)
(71,731)| ||(10,801)
14,552| ||1,161,066
1,219,459
(289)
0| ||1,160,777
1,219,459
44,993
55,428
1,115,784
1,164,031| ||1,160,777
1,219,459| Ar gyfer y flwyddyn ariannol yn diweddu 31 Mawrth 2024 roedd gan yr elusen hawl i gael ei heithrio rhag archwilio ariannol o dan adran 477 o Ddeddf Cwmnïau 2006 sy'n ymwneud â chwmnïau bach. Cyfrifoldebau cyfarwyddwyr: - Nid yw'r aelodau wedi ei gwneud yn ofynnol i'r elusen gael archwiliad ariannol o'i chyfrifon am y flwyddyn dan sylw yn unol ag adran 476; a - Mae'r cyfarwyddwyr yn cydnabod eu cyfrifoldebau am gydymffurfio â gofynion y Ddeddf o ran cofnodion cyfrifyddu a pharatoi cyfrifon. Paratowyd y cyfrifon hyn yn unol â'r darpariaethau sy'n berthnasol i gwmnïau sy'n ddarostyngedig i'r drefn cwmnïau bach. Cymeradwywyd y datganiadau ariannol ar dudalennau 9 i 23 gan yr ymddiriedolwyr, ac awdurdodwyd eu cyhoeddi ar 16/12/2024 a’u llofnodi ar eu rhan gan: A Carpenter Ymddiriedolwr Mae’r nodiadau ar dudalennau 12-23 yn rhan annatod o’r datganiadau ariannol hyn - 10 - Canolfan A Menter Gymraeg Merthyr Tudful ## CONSOLIDATED BALANCE SHEET ## FOR THE YEAR ENDED 31 MARCH 2024 |Note
Fixed Assets
Tangible assets
16
Current assets
Stock
Debtors
18
Cash at bank and in hand
19
Creditors: Amounts falling due within one year
20
Net current assets / (liabilities)
Total assets less current liabilities
Provisions
21
Net Assets
Funds of the group:
Restricted income funds
Restricted funds
22
Unrestricted income funds
Unrestricted funds
Total funds
22|2024
2023
£
£
1,171,867
1,204,907
2,465
0
75,912
35,684
2,074
50,599| |---|---| ||80,451
86,283
(91,252)
(71,731)| ||(10,801)
14,552| ||1,161,066
1,219,459
(289)
0| ||1,160,777
1,219,459| ||44,993
55,428
1,115,784
1,164,031| ||1,160,777
1,219,459| For the financial year ending 31 March 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies Directors responsibilities: - The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and - The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements on pages 9 to 23 were approved by the trustees, and authorised for issue on 16/12/2024 and signed on their behalf by: A Carpenter Trustee The notes on pages 12 to 23 form an integral part of these financial statements - 10 - Canolfan A Menter Gymraeg Merthyr Tudful ## MANOTOLEN ## AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2024 |
Nodyn
Asedau sefydlog
Asedau diriaethol
16
Buddsoddiadau
Asedau cyfredol
Stoc
Dyledwyr
18
Arian parod yn y banc ac mewn llaw
19
Credydwyr: Symiau'n disgyn sy'n ddyledus ymhen un
flwyddyn
20
Net asedau/(rhwymedigaethau) cyfredol
Net asedau
Cyllid yr elusen:
Cyllid incwm cyfyngedig
Cronfeydd cyfyngedig
22
Cyllid incwm anghyfyngedig
Cronfeydd anghyfyngedig
Cyfanswm funds
22|2024
2023
£
£
1,170,345
1,202,877
1
1| |---|---| ||1,170,346
1,202,878| ||2,465
0
56,232
24,239
815
29,319| ||59,512
53,558
(68,530)
(27,009)| ||(9,018)
26,549| ||1,161,328
1,229,427| ||44,993
55,428
1,116,335
1,173,999| ||1,161,328
1,229,427| Ar gyfer y flwyddyn ariannol yn diweddu 31 Mawrth 2024 roedd gan yr elusen hawl i gael ei heithrio rhag archwilio ariannol o dan adran 477 o Ddeddf Cwmnïau 2006 sy'n ymwneud â chwmnïau bach. Cyfrifoldebau cyfarwyddwyr: - Nid yw'r aelodau wedi ei gwneud yn ofynnol i'r elusen gael archwiliad ariannol o'i chyfrifon am y flwyddyn dan sylw yn unol ag adran 476; a - - Mae'r cyfarwyddwyr yn cydnabod eu cyfrifoldebau am gydymffurfio â gofynion y Ddeddf o ran cofnodion cyfrifyddu a pharatoi cyfrifon. Paratowyd y cyfrifon hyn yn unol â'r darpariaethau sy'n berthnasol i gwmnïau sy'n ddarostyngedig i'r drefn cwmnïau bach. Cymeradwywyd y datganiadau ariannol ar dudalennau 9 i 23 gan yr ymddiriedolwyr, ac awdurdodwyd eu cyhoeddi ar 16/12/2024 a’u llofnodi ar eu rhan gan: A Carpenter Ymddiriedolwr Mae’r nodiadau ar dudalennau 12-23 yn rhan annatod o’r datganiadau ariannol hyn - 11 - Canolfan A Menter Gymraeg Merthyr Tudful ## BALANCE SHEET ## FOR THE YEAR ENDED 31 MARCH 2024 |Note
Fixed Assets
Tangible assets
16
Investments
Current assets
Stock
Debtors
18
Cash at bank and in hand
19
Creditors: Amounts falling due within one year
20
Net current assets
Net assets
Funds of the group:
Restricted income funds
Restricted funds
22
Unrestricted income funds
Unrestricted funds
Total funds
22|2024
2023
£
£
1,170,345
1,202,877
1
1| |---|---| ||1,170,346
1,202,878| ||2,465
0
56,232
24,239
815
29,319| ||59,512
53,558
(68,530)
(27,009)| ||(9,018)
26,549| ||1,161,328
1,229,427| ||44,993
55,428
1,116,335
1,173,999| ||1,161,328
1,229,427| For the financial year ending 31 March 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies Directors responsibilities: - The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and - The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements on pages 9 to 23 were approved by the trustees, and authorised for issue on 16/12/2024 and signed on their behalf by: A Carpenter Trustee The notes on pages 12 to 23 form an integral part of these financial statements - 11 - Canolfan A Menter Gymraeg Merthyr Tudful ## NODIADAU I’R DATGANIADAU ARIANNOL ## AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2024 ## 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 ## 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 gydymffurfiaeth Paratowyd y datganiadau ariannol yn unol â Chyfrifeg ac Adrodd gan Elusennau: Datganiad o Ymarfer a Argymhellir (sy'n berthnasol 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)) (a gyhoeddwyd ym mis Hydref 2019) - (Elusennau SORP (FRS 102)), y Safon Adrodd Ariannol sy'n gymwys yn y DU a Gweriniaeth Iwerddon (FRS 102) a Deddf Cwmnïau 2006. ## 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 2024. 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 £73,782 (2023 – diffyg £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. - 12 - Canolfan A Menter Gymraeg Merthyr Tudful NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ## 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 authorised 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 2024. 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 £73,782 (2023 – deficit of £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. - 12 - Canolfan A Menter Gymraeg Merthyr Tudful NODIADAU I’R DATGANIADAU ARIANNOL ## AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2024 ## Busnes hyfyw Bu rhai newidiadau sylweddol yn y sefydliad dros y flwyddyn ddiwethaf. Gwnaeth gweithrediad strategaeth ariannu i gynyddu gwerthiant cangen masnachu, lleihau costau ac ymchwilio ffynhonellau cyllid, gwahaniaeth mawr. Mae colledion wedi cael eu lliniaru a'u lleihau tua 53%. Mae trosiant yn incwm y cangen masnachu wedi arwain at gynnydd o 62% mewn trosiant yn dilyn y buddsoddiad mewn aelod ychwanegol o staff. Mae trefniant ariannu bellach wedi ei gytuno gyda Chyngor Celfyddydau Cymru am y tair blynedd nesaf. Bydd hyn yn galluogi penodiad Rhaglennydd Creadigol Cymunedol, Rheolwr Gweithrediadau a Swyddog Marchnata fydd yn ehangu gwasanaethau ac yn gynhyrchu elw hirdymor. Mae arianwyr eraill fel y Loteri Treftadaeth a'r Loteri Fawr wedi bod yn hyblyg yn eu dull gweithredu ac wedi cyfrannu tuag at gostau rhedeg a gwresogi yn ystod y flwyddyn. Bydd cynlluniau ar gyfer y flwyddyn nesaf yn gweld y sefydliad yn cynyddu ei wytnwch a'i gynaliadwyedd hyd yn oed ymhellach. Mae'r Ymddiriedolwyr yn credu nad oes unrhyw ansicrwydd materol ynghylch gallu'r elusen i barhau fel sefydliad hyfyw nac unrhyw feysydd sylweddol o ansicrwydd sy'n effeithio ar werth cario asedau a ddelir gan yr elusen. ## Incwm a gwaddolion Caiff yr holl incwm ei gydnabod pan fydd gan yr elusen hawliad dros yr incwm, y mae’n debygol y bydd yr incwm yn cael ei dderbyn ac y bydd y swm o’r incwm sy’n dderbyniadwy yn gallu cael ei fesur yn ddibynadwy. ## Rhoddion a chymunroddion Caiff rhoddion eu cydnabod pan fo’r elusen wedi cael ei hysbysu yn ysgrifenedig am swm a dyddiad y setliad. Ar achlysur pan fo rhodd yn amodol ar amodau sy’n gofyn am lefel o berfformiad gan yr elusen cyn bod yr elusen â hawl i’r cyllid, caiff yr incwm ei ohirio ac ni chaiff ei gydnabod hyd nes bod yr amodau hynny’n cael eu bodloni’n llwyr, neu fod cyflawniad o’r amodau hynny yn gyfan gwbl oddi fewn i reolaeth yr elusen a’i fod yn debygol y bydd yr amodau hyn yn cael eu cyflawni yn ystod y cyfnod adrodd yn ôl. ## Grantiau derbynadwy Caiff grantiau eu cydnabod pan fo gan yr elusen hawliad i’r cyllid a bod unrhyw amodau sy’n gysylltiedig â’r grantiau eto i’w diwallu, caiff yr incwm ei gydnabod fel rhwymedigaeth a’i gynnwys ar y fantolen fel incwm gohiriedig i’w ryddhau. ## Gwariant Caiff yr holl wariant ei gydnabod cyn gynted ag y bo oblygiad cyfreithiol neu adeiladol i’r gwariant hwnnw, y mae’n debygol fod angen setliad ac y gall y swm gael ei fesur mewn modd dibynadwy. Caiff yr holl gostau eu dyrannu i’r pennawd gwariant cymwys sy’n cronni costau tebyg i’r categori hwnnw. Pan na fo costau’n gallu cael eu priodoli i benawdau penodol y maent wedi eu dyrannu ar sail sy’n gyson â’r defnydd o adnoddau, gyda chostau canolog staff wedi eu dyrannu ar sail amser a dreuliwyd, a chostau dibrisiad wedi eu dyrannu a ddyrannwyd ar y gyfran o’r defnydd o’r ased. ## Gweithgareddau elusennol Mae gwariant elusennol yn cynnwys y costau hynny sy’n ddyledus i’r elusen wrth iddi gyflawni ei gweithgareddau a’i gwasanaethau i’w buddiolwyr. Y mae’n cynnwys y costau y gellir eu dyrannu’n uniongyrchol i’r fath weithgareddau a’r costau hynny sydd o natur anuniongyrchol sydd eu hangen i’w cefnogi nhw. ## Costau cefnogi Mae costau cefnogi’n cynnwys swyddogaethau canolog ac maen nhw wedi cael eu dyrannu i gategorïau costau gweithgaredd ar sail sy’n gyson â’r defnydd o adnoddau, er enghraifft, dyrannu costau eiddo yn ôl arwynebedd lawr, neu per capita, costau staff yn ôl yr amser a chostau eraill yn ôl y defnydd ohonynt. ## Costau llywodraethiant Mae’r rhain yn cynnwys costau a briodolir â chydsynio’r elusen â gofynion cyfansoddiadol a statudol, yn cynnwys archwilio, rheoli strategol a chyfarfodydd ymddiriedolwyr ac ad-dalu costau. ## Trethiant Caiff ei ystyried fod yr elusen wedi llwyddo yn y profion a osodir ym Mharagraff 1 Atodlen 6 Deddf Cyllid 2010 ac felly y mae’n bodloni’r diffiniad o gwmni elusennol at ddibenion treth gorfforaethol DU. Gan hynny, mae’n bosibl fod yr elusen wedi ei hesgusodi rhag trethiant mewn perthynas ag incwm neu enillion cyfalaf a dderbyniwyd oddi fewn i gategorïau sy’n cael eu cynnwys ym Mhennod 3 Rhan 11 Deddf Treth Gorfforaethol 2010 neu Adran 256 Deddf Trethiant Enillion Taliadau 1992, i’r graddau fod incwm neu enillion o’r fath yn gymwys yn gyfan gwbl at ddibenion elusennol. ## Asedau sefydlog diriaethol Mae asedau sefydlog unigol sy’n costio £500.00 neu fwy yn cael eu cofnodi i ddechrau yn ôl cost. - 13 - Canolfan A Menter Gymraeg Merthyr Tudful NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ## Going concern There have been some significant changes in the organisation over the last year. The implementation of a funding strategy to increase trading arm sales, reduce costs and source available funding made a big difference. Losses have been mitigated and reduced by around 53%. A turnaround in the trading arm income has resulted in a 62% increase in turnover following the investment in an additional member of staff. A funding arrangement has now been agreed with Arts Council Wales for the next three years. This will enable the appointment of a Community Creative Programmer, Operations Manager and Marketing Officer that will increase services and work towards generating a long-term profit. Other funders such as the Heritage Lottery and Big Lottery have been flexible in their approach and contributed towards running and heating costs during the year. Plans for the next year will see the organisation increase its resilience and sustainability even further. The Trustees believe that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity. ## Income and endowments All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably. ## Donations and legacies Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period. ## Grants receivable Grants are recognised when the group has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released. ## Expenditure All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. ## Charitable activities Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. ## Support costs Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. ## Governance costs These include the costs attributable to the charity's compliance with constitutional and statutory requirements, including audit, strategic management and trustees's meetings and reimbursed expenses. ## Taxation The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. ## Tangible Fixed assets Individual fixed assets costing £500.00 or more are initially recorded at cost. - 13 - Canolfan A Menter Gymraeg Merthyr Tudful NODIADAU I’R DATGANIADAU ARIANNOL ## AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2024 ## Dibrisiad ac amorteiddiad Caiff dibrisiad ei ddarparu ar asedau sefydlog diriaethol er mwyn dibrisio’r gost neu’r prisiad, llai unrhyw werth gweddilliol amcangyfrifir, dros eu bywyd economaidd defnyddiol ddisgwylied fel a ganlyn: Dosbarth ased Dull a chyfradd dibrisiad Eiddo Rhydd-ddaliol 2% ar y gost Darnau gosod ac offer 15% llai balans ## Dyledwyr masnach Y symiau sy’n ddyledus gan gwsmeriaid yw dyledwyr masnach, a hynny am nwyddau a werthwyd neu wasanaethau a berfformiwyd wrth redeg y busnes. Caiff dyledwyr masnach eu cydnabod yn ôl pris trafodyn. Caiff darpariaeth ar gyfer amhariad dyledwyr masnach ei sefydlu pan fo tystiolaeth wrthrychol na fydd yr elusen yn gallu casglu’r holl symiau sy’n ddyledus yn ôl telerau gwreiddiol y derbyniadwyon. Arian parod a’r hyn sy’n gyfwerth ag arian parod Mae arian parod a’r hyn sy’n gyfwerth ag arian parod yn cynnwys arian parod wrth law ac adneuon galw. ## Credydwyr masnach Mae credydwyr masnach yn oblygiadau i dalu am nwyddau neu wasanaethau sydd wedi eu caffael yn ystod hynt busnes oddi wrth gyflenwyr. Mae cyfrifon taladwy yn cael eu dosbarthu fel rhwymedigaethau cyfredol os and oes gan yr elusen hawl ddiamod, ar ddiwedd y cyfnod adrodd yn ôl, i ohirio setliad o’r credydwr am o leiaf deuddeg mis ar ôl y dyddiad adrodd yn ôl. Os oes yna hawl ddiamod i oedi setliad am o leiaf deuddeg mis ar ôl y dyddiad adrodd yn ôl, maen nhw’n cael eu cyflwyno fel rhwymedigaethau di-gyfredol. Caiff credydwyr masnach eu cydnabod yn ôl pris trafodyn. ## Strwythur cronfa ariannol Mae cronfeydd cyffredinol ydy cronfeydd incwm di-gyfyngedig sydd ar gael i’w defnyddio yn ôl disgresiwn yr ymddiriedolwyr ymhellach at amcanion yr elusen Mae cronfa asedau sefydlog yn cynrychioli net gwerth llyfr eiddo ac asedau diraethol sefydlog eraill. Cronfeydd incwm cyfyngedig yw’r rheini sy’n cael eu rhoi i’w defnyddio mewn maes penodol neu at ddibenion arbennig, ac mae’r defnydd ohono wedi ei gyfyngu i’r maes neu’r diben hwnnw. ## Pensiynau ac oblygiadau ôl-ymddeoliad eraill Mae’r grŵp yn gweithredu cynllun cyfraniadau pensiwn diffiniedig. Codir tâl cyfraniadau yn y Datganiad o Weithredoedd Ariannol gan eu bod yn dyfod yn daladwy yn unol â rheolau’r cynllun. sef cynllun pensiwn ble y caiff cyfraniadau sefydlog eu talu i gronfa bensiwn ac nad oes gan y grŵp oblygiad cyfreithiol nad adeiladol i dalu cyfraniadau pellach hyd yn oed os nad yw’r gronfa’n dal asedau digonol i dalu’r holl gyflogeion a’r buddion perthnasol i wasanaeth cyflogeion yn y cyfnod hwn a chyfnodau blaenorol. Caiff cyfraniadau i gynllunio cyfrannu diffiniedig eu cydnabod yn y Datganiad o Weithgareddau Ariannol ble y maent yn ddyledus. ## Offerynnau ariannol ## Dosbarthiad Dim ond asedau ariannol a rhwymedigaethau ariannol o’r fath sy’n cymhwyso fel offerynnau ariannol sylfaenol, sydd gan yr elusen. Caiff offerynnau ariannol sylfaenol eu cydnabod yn ôl gwerth trafodyn. 3 Incwm oddi wrth roddion a chymunroddion |Rhoddion a chymynroddion;
Rhoddion oddi wrth unigolion
Grantiau|Cronfeydd
cyffredinol
Cronfeydd
cyfyngedig
Cyfanswm
2024
Cyfanswm
2023
£
£
£
£
2,045
0
2,045
326
0
200,164
200,164
109,820| |---|---| ||2,045
200,164
202,209
110,146| - 14 - Canolfan A Menter Gymraeg Merthyr Tudful NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ## Depreciation and amortisation Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows: Asset class Depreciation method and rate Freehold property 2% on cost Furniture and Equipment 15% reducing balance ## Trade debtors Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables. ## Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits. ## Trade creditors Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price. ## Fund structure General Fund are unrestricted income funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity. Fixed asset fund represents the net book value of property and other tangible fixed assets. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. ## Pensions and other post retirement obligations The group operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the group has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. ## Financial instruments ## Classification The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are recognised at transaction value. 3 Income from donations and legacies |Donations and legacies;
Donations from individuals
Grants|General
Funds
Restricted
funds
Total
2024
Total
2023
£
£
£
£
2,045
0
2,045
326
0
200,164
200,164
109,820| |---|---| ||2,045
200,164
202,209
110,146| - 14 - Canolfan A Menter Gymraeg Merthyr Tudful NODIADAU I’R DATGANIADAU ARIANNOL AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2024 ## 4 Grantiau derbyniadwy |Llywodraeth Cymru
Cyngor Celfyddydau Cymru
MTCBC
Loteri Treftadaeth
Treftadaeth Bensaerniol
Kickstart
Pilgrim Trust
Loteri Fawr
Pentref Byd-eang
Cyngor Llyfrau Cymru
Ffos y Fran
Merthyr Tydfil Leisure Trust
Mentrau Iaith Cymru|Cronfeydd
cyffredinol
Cronfeydd
cyfyngedig
Cyfanswm
2024
Cyfanswm
2023
£
£
£
£
0
60,000
60,000
62,400
0
57,636
57,636
0
0
0
0
3,480
0
35,763
35,763
13,506
0
20,000
20,000
0
0
0
0
2,240
0
884
884
0
0
20,000
20,000
0
0
1,500
1,500
0
0
4,381
4,381
0
0
0
0
3,750
0
0
0
12,500
0
0
0
11,944| |---|---| ||0
200,164
200,164
109,820| ## 5 Incwm o weithgareddau elusennol |Incwm Rent
Gweithgareddau’r Theatr
Gweithgareddau’r Ganolfan|Cronfeydd
cyffredinol
Cronfeydd
cyfyngedig
Cyfanswm
2024
Cyfanswm
2023
£
£
£
£
64,933
0
64,933
55,098
15,846
0
15,846
15,728
4,617
0
4,617
30,626| |---|---| ||85,396
0
85,396
101,452| ## 6 Incwm o weithgareddau masnachu eraill Incwm masnachu Gwaith Cyfieithu |Cronfeydd|Cyfanswm|Cyfanswm| |---|---|---| |cyffredinol|2024|2023| |£|£|£| |142,487|142,487|88,810| |142,487|142,487|88,810| ## 7 Incwm Buddsoddiad Llog derbyniadwy ar adnau banc ||Cronfeydd|Cyfanswm|Cyfanswm| |---|---|---|---| ||cyffredinol|2024|2023| ||£|£|£| ||258|258|85| ||258|258|85| - 15 - Canolfan A Menter Gymraeg Merthyr Tudful ## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ## 4 Grants Receivable |Welsh Government
Arts Council of Wales
MTCBC
Heritage Lottery
Architectural Heritage
Kickstart
Pilgrim Trust
Big Lottery
Global Village
Wales book Council
Ffos y Fran
Merthyr Tydfil Leisure Trust
Mentrau Iaith Cymru|General
Funds
Restricted
funds
Total
2024
Total
2023
£
£
£
£
0
60,000
60,000
62,400
0
57,636
57,636
0
0
0
0
3,480
0
35,763
35,763
13,506
0
20,000
20,000
0
0
0
0
2,240
0
884
884
0
0
20,000
20,000
0
0
1,500
1,500
0
0
4,381
4,381
0
0
0
0
3,750
0
0
0
12,500
0
0
0
11,944| |---|---| ||0
200,164
200,164
109,820| ## 5 Income from charitable activities |Rental income
Theatre activities
Centre activities|General
Funds
Restricted
funds
Total
2024
Total
2023
£
£
£
£
64,933
0
64,933
55,098
15,846
0
15,846
15,728
4,617
0
4,617
30,626| |---|---| ||85,396
0
85,396
101,452| - 6 Income from other trading activities |Trading income
Translation work|General
Funds
Total
2024
Total
2023
£
£
£
142,487
142,487
88,810| |---|---| ||142,487
142,487
88,810| 7 Investment income |Interest receivable on bank deposits|General
Funds
Total
2024
Total
2023
£
£
£
258
258
85| |---|---| ||258
258
85| - 15 - Canolfan A Menter Gymraeg Merthyr Tudful NODIADAU I’R DATGANIADAU ARIANNOL ## AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2024 ## 8 Gwariant ar godi arian |Costau masnachu’r is-gwmni
Cyfieithwyr llawrydd
Costau staff
Costau swyddfa
Costau adeiladau
Costau cyffredinol
Dyled Gwael
Ffioedd cyfrifydd
Taliadau banc
Dibrisiant
Trethiant|Cronfeydd cyffredinol
2024
2023
£
£
32,400
32,149
57,568
41,125
5,953
11,046
4,989
5,988
3,371
3,090
(3,326)
1,579
2,417
2,585
304
333
507
603
367
0| |---|---| ||104,570
98,498| ## 9 Gwariant ar weithgareddau elusennol |Nodyn
Costau uniongyrchol
Costau staff
Costau cefnogi dynodedig
11
Costau llywodraethiant
11|Cronfeydd
cyffredinol
Cronfeydd
cyfyngedig
Cyfanswm
2024
Cyfanswm
2023
£
£
£
£
30,855
106,149
137,004
72,295
45,029
81,509
126,538
131,506
95,439
16,853
112,292
113,148
8,628
0
8,628
11,202| |---|---| ||179,951
204,511
384,462
328,151| ## 10 Dadansoddiad o gostau llywodraethiant a chymorth Costau llywodraethiant |Ffi yr Arholwr Annibynnol
Arholi’r datganiadau ariannol
Ffioedd eraill a dalwyd i’r Arholwyr|Cronfeydd
cyffredinol
Cronfeydd
cyfyngedig
Cyfanswm
2024
Cyfanswm
2023
£
£
£
£
6,000
0
6,000
5,500
2,628
0
2,628
5,702| |---|---| ||8,628
0
8,628
11,202| - 16 - Canolfan A Menter Gymraeg Merthyr Tudful ## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ## 8 Expenditure on raising funds |Trading subsidiary costs
Freelance Translators
Staff Costs
Office costs
Premises costs
General expenses
Bad Debt
Accountancy fees
Bank charges
Depreciation
Taxation|General Funds
2024
2023
£
£
32,420
32,149
57,568
41,125
5,953
11,046
4,989
5,988
3,371
3,090
(3,326)
1,579
2,417
2,585
304
333
507
603
367
0| |---|---| ||104,570
98,498| ## 9 Expenditure on charitable activities |Note
Direct costs
Staff costs
Allocated support costs
11
Governance costs
11|General
Funds
Restricted
funds
Total
2024
Total
2023
£
£
£
£
30,855
106,149
137,004
72,295
45,029
81,509
126,538
131,506
95,439
16,853
112,292
113,148
8,628
0
8,628
11,202| |---|---| ||179,951
204,511
384,462
328,151| ## 10 Analysis of governance and support costs ## Governance costs |Independent examiner fees
Examination of the financial statements
Other fees paid to examiners|General
Funds
Restricted
funds
Total
2024
Total
2023
£
£
£
£
6,000
0
6,000
5,500
2,628
0
2,628
5,702| |---|---| ||8,628
0
8,628
11,202| - 16 - Canolfan A Menter Gymraeg Merthyr Tudful NODIADAU I’R DATGANIADAU ARIANNOL ## AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2024 Dadansoddi costau cymorth |adansoddi costau cymorth|| |---|---| |Hysbysebu
Hyfforddiant
Costau Swyddfa
Costau Adeiladau
Costau Cyffredinol
Ffioedd Cyfrifeg
Tanysgrifiadau
Ffioedd Proffesiynol
Dyled Gwael
Costau Banc
Dibrisiant|Gweithgaredd
Elusennol
Swyddogaeth
Llywodraethiant
Cyfanswm
2024
Cyfanswm
2023
£
£
£
£
5,168
0
5,168
270
1,601
0
1,601
0
6,899
0
6,899
34,817
58,371
0
58,371
21,645
3,668
0
3,668
4,120
0
8,628
8,628
11,202
1,768
0
1,768
1,739
0
0
0
14,840
32
0
32
770
1,275
0
1,275
1,176
33,510
0
33,510
33,771| ||112,292
8,628
120,920
124,350| ## 11 Net incwm / adnoddau Mae Net adnoddau allan am y flwyddyn yn cynnwys: ||2024|2023| |---|---|---| ||£|£| |Gweithredu prydlesau – offer a pheririannau|1,744|872| |Dibrisiant asedau sefydlog|33,510|33,771| ## 12 Cydnabyddiaeth tâl a chostau’r Ymddiriedolwyr Nid does unrhyw ymddiriedolwr, nac unrhyw berson sy’n gysylltiedig â hwy, wedi derbyn unrhyw gydnabyddiaeth tâl oddi wrth y grŵp yn ystod y flwyddyn. Nid oes unrhyw ymddiriedolwr wedi derbyn unrhyw ad-daliad costau nac unrhyw fudd-dal arall oddi wrth yr elusen yn ystod y flwyddyn. ## 13 Costau staff Roedd costau cronnol y gyflogres fel a ganlyn: |Costau staff yn ystod y flwyddyn:
Pae a chyflogau
Costau nawdd cymdeithasol
Costau pensiwn|2024
2023
£
£
115,553
125,560
3,026
3,795
7,959
2,151| |---|---| ||126,538
131,506| Roedd cyfartaledd misol y nifer o bersonau (yn cynnwys tîm uwch reoli) a gyflogwyd gan yr elusen yn ystod yflwyddyn wedi ei fynegi fel cyfwerthyddion llawn amser fel a ganlyn: Ni dderbyniodd unrhyw gyflogai enillion o fwy na £60,000 yn ystod y flwyddyn. Cyfanswm buddion cyflogai personél rheoli allweddol yr elusen oedd £41,350 (2023 - £36,561). 2024 2023 Staff 9 9 - 17 - Canolfan A Menter Gymraeg Merthyr Tudful ## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 |Support costs
Advertising
Training
Office costs
Premises costs
General expenses
Accountancy fees
Subscriptions
Professional fees
Bad debt
Bank charges
Depreciation|Charitable
Activity
Governance
Function
Total
2024
Total
2023
£
£
£
£
5,168
0
5,168
270
1,601
0
1,601
0
6,899
0
6,899
34,817
58,371
0
58,371
21,645
3,668
0
3,668
4,120
0
8,628
8,628
11,202
1,768
0
1,768
1,739
0
0
0
14,840
32
0
32
770
1,275
0
1,275
1,176
33,510
0
33,510
33,771| |---|---| ||112,292
8,628
120,920
124,350| 11 Net incoming/outgoing resources Net (outgoing)/incoming resources for the year include: ||2024|2023| |---|---|---| ||£|£| |Operating leases - plant and machinery|1,744|872| |Depreciation of fixed assets|33,510|33,771| 12 Trustees remuneration and expenses No trustees, nor any persons connected with them, have received any remuneration from the group during the year. No trustees have received any reimbursed expenses or any other benefits from the charity during the year. 13 Staff costs The aggregate payroll costs were as follows: |Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs|2024
2023
£
£
115,553
125,560
3,026
3,795
7,959
2,151| |---|---| ||126,538
131,506| The monthly average number of persons (including senior management / leadership team) employed by the group during the year expressed as full time equivalents was as follows: ||2024||2023|| |---|---|---|---|---| ||No||No|| |Staff||9||9| No employee received emoluments of more than £60,000 during the year. The total employee benefits of the key management personnel of the group were £41,350 (2023 - £36,561). - 17 - Canolfan A Menter Gymraeg Merthyr Tudful NODIADAU I’R DATGANIADAU ARIANNOL ## AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2024 ## 14 Tâl yr arholwr annibynnol |Arholi’r datganiadau ariannol
Ffioedd eraill yr arholwyr
Arholi cyfrifon unrhywrai sy’n gysylltiedig â’r elusen
Yr holl wasanaethau eraill|2024
2023
£
£
6,000
5,500| |---|---| ||2,417
2,100
2,628
6,187| ||5,045
8,287| ## 15 Trethiant Mae’r elusen yn elusen gofrestredig ac felly wedi ei hesgusodi rhag trethiant. ## 16 Asedau diriaethol sefydlog ## Grŵp |Cost
Ar 1 Ebrill 2023
Ychwanegiadau
Ar 31 Mawrth 2024
Dibrisiant
Ar 1 Ebrill 2023
Tâl godwyd am y flwyddyn
Ar 31 Mawrth 2024
Net llyfrwerth
Ar 31 Mawrth 2024
Ar 31 Mawrth 2023
Elusen|Tir ac
Adeiladau
Dodrefn ac
Offer
Cyfanswm
£
£
£
1,532,649
103,224
1,635,873
0
978
978| |---|---| ||1,532,649
104,202
1,636,851| ||353,746
77,220
430,966
29,853
4,164
34,017| ||383,599
81,385
464,984| ||1,149,050
22,817
1,171,867| ||1,178,903
26,004
1,204,907| ||| |Cost
Ar 1 Ebrill 2023
Ychwanegiadau
Ar 31 Mawrth 2024
Dibrisiant
Ar 1 Ebrill 2023
Tâl godwyd am y flwyddyn
Ar 31 Mawrth 2024
Net llyfrwerth
Ar 31 Mawrth 2024
Ar 31 Mawrth 2023|Tir ac
Adeiladau
Dodrefn ac
Offer
Cyfanswm
£
£
£
1,532,649
100,591
1,633,240
0
978
978| |---|---| ||1,532,649
101,569
1,634,218| ||353,746
76,617
430,363
29,853
3,657
33,510| ||383,599
80,274
463,873| ||1,149,050
21,295
1,170,345| ||1,178,903
23,974
1,202,877| - 18 - Canolfan A Menter Gymraeg Merthyr Tudful NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ## 14 Independent examiner’s remuneration |Examination of the financial statements
Other fees to examiners
The examining of accounts of any associate of the charity
All other services|2024
2023
£
£
6,000
5,500| |---|---| ||2,417
2,100
2,628
6,187| ||5,045
8,287| ## 15 Taxation The Charity is a registered charity and is therefore exempt from taxation ## 16 Tangible fixed assets Group |Cost
At 1 April 2023
Additions
At 31 March 2024
Depreciation
At 1 April 2023
Charge for the year
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023|Land and
buildings
Furniture
and
equipment
Total
£
£
£
1,532,649
103,224
1,635,873
0
978
978| |---|---| ||1,532,649
104,202
1,636,851| ||353,746
77,220
430,966
29,853
4,164
34,017| ||383,599
81,385
464,984| ||1,149,050
22,817
1,171,867| ||1,178,903
26,004
1,204,907| ## Charity |Cost
At 1 April 2023
Additions
At 31 March 2024
Depreciation
At 1 April 2023
Charge for the year
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023|Land and
buildings
Furniture
and
equipment
Total
£
£
£
1,532,649
100,591
1,633,240
0
978
978| |---|---| ||1,532,649
101,569
1,634,218| ||353,746
76,617
430,363
29,853
3,657
33,510| ||383,599
80,274
463,873| ||1,149,050
21,295
1,170,345| ||1,178,903
23,974
1,202,877| - 18 - Canolfan A Menter Gymraeg Merthyr Tudful NODIADAU I’R DATGANIADAU ARIANNOL AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2024 ## 17 Buddsoddiadau asedau sefydlog ## Elusen Cyfranddaliadau yn ymgymeriadau’r grŵp a buddion cyfranogol |Cost
Ar 1 Ebrill 2023
Ar 31 Mawrth 2024
Net llyfrwerth
Ar 31 Mawrth 2024
Ar 31 Mawrth 2023|Ymgymeriadau’r
is-gwmni
Cyfanswm
£
£
1
1| |---|---| ||1
1| ||1
1| ||1
1| ## Manylion yr ymgymeriadau Yn dilyn, ceir manylion y buddsoddiadau ble deil yr elusen 20% neu fwy o werth enwol unrhyw ddosbarth o gyfalaf cyfranddaliadau: |Ymgymeriad|Gwlad ei ymgorffori|Daliad|Cyfran daliad hawliau
pleidleiso a
chyfranddaliadau|Prif
weithgaredd| |---|---|---|---|---| ||||2024
2023|| |Lingo Soar Cyfyngedig|Cymru a Lloegr|Cyfranddaliadau|100%
100%|Darparu| |Canolfan Soar||cyffredin||gwasanaeth| |Pontmorlais||||cyfieithu| |Merthyr Tydfil||||| |CF47 8UB||||| ## Is-gwmnïau Y elw ar gyfer y cyfnod ariannol i Lingo Soar Cyfyngedig oedd £9,377 (2023 - Colled £9,868) a swm cronnol cyfalaf ac wrth gefn ar ddiwedd y cyfnod oedd negyddol £(551) (2023 - negyddol £9,967). Gwnaeth yr is-gwmni masnachu rhodd cymorth i'r Elusen yn ystod y flwyddyn o £28,500 (2023 – dim) Rhif Cofrestru’r Cwmni yw 11810191. ## 18 Dyledwyr |Dyledwyr masnach
Rhagdaliadau|Grŵp
Elusen
2024
2023
2024
2023
£
£
£
£
74,353
35,325
54,673
23,880
1,559
359
1,559
359| |---|---| ||75,912
35,684
56,232
24,239| 19 Arian parod a’r hyn sydd gyfwerth ag arian parod ||Grŵp||Elusen|| |---|---|---|---|---| ||2024|2023|2024|2023| ||£|£|£|£| |Arian parod yn y banc|2,074|50,599|815|29,319| - 19 - Canolfan A Menter Gymraeg Merthyr Tudful NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ## 17 Fixed asset investments ## Charity Shares in group undertakings and participating interests |hares in group undertakings and participating interests|| |---|---| |Cost
At 1 April 2023
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023|Subsidiary
undertakings
Total
£
£
1
1| ||1
1| ||1
1| ||1
1| ## Details of undertakings Details of the investments in which the charity holds 20% or more of the nominal value of any class of share capital are as follows: |Undertaking|Country of incorporation|Holding|Proportion of voting rights
and shares held|Proportion of voting rights
and shares held|Principal
activity| |---|---|---|---|---|---| ||||2024|2023|| |Lingo Soar Cyfyngedig|England and Wales|Ordinary|100%|100%|Provision of| |Canolfan Soar||shares|||translation| |Pontmorlais|||||services| |Merthyr Tydfil|||||| |CF47 8UB|||||| ## Subsidiaries The profit for the financial period of Lingo Soar Cyfyngedig was £9,377 (2023 – Loss £9,868) and the aggregate amount of capital and reserves at the end of the period was negative £551 (2023 - negative £9,967) The trading subsidiary made a gift aid donation to the Charity during the year of £28,500 (2023 – nil) The Company registered number is 11810191. ## 18 Debtors |Trade debtors
Prepayments|Group
Charity
2024
2023
2024
2023
£
£
£
£
74,353
35,325
54,673
23,880
1,559
359
1,559
359| |---|---| ||75,912
35,684
56,232
24,239| 19 Cash and cash equivalents ||Group||Charity|| |---|---|---|---|---| ||2024|2023|2024|2023| ||£|£|£|£| |Cash at bank|2,074|50,599|815|29,319| - 19 - Canolfan A Menter Gymraeg Merthyr Tudful ## NODIADAU I’R DATGANIADAU ARIANNOL ## AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2024 20 Credydwyr: symiau’n disgyn sy’n ddyledus ymhen blwyddyn |Credydwyr treth
Oherwydd ymgymeriadau grŵp
Treth Gorfforaeth
Trethiant arall a nawdd cymdeithasol
VAT taliadwy
Credywyr eraill
A Croniadau|Grŵp
Elusen
2024
2023
2024
2023
£
£
£
£
24,554
20,301
21,801
12,965
0
0
7,897
897
78
0
0
0
4,254
3,951
4,254
3,951
34,692
31,167
0
0
672
530
672
530
27,002
15,782
33,906
8,666| |---|---| ||91,252
71,731
68,530
27,009| |21 Darpariaethau
Trethiant Gohiriedig
22 Cronfeydd
Grŵp
Cronfeydd anghyfyngedig
Cyffredinol
Cyllid cyffredinol
Cronfa Asedau Sefydlog
Cronfeydd cyfyngedig
Cronfa’r organ
Ymddiriedolaeth Adfywio’r Meysydd
Glo
Llywodraeth Cymru
Cyngor Celfyddydau Cymru
MTCBC
Loteri Fawr
Pentref Byd-eang
Davies Charities
Cyngor Llyfrau Cymru
Treftadaeth Bensaerniol
Cyfanswm Cronfeydd cyfyngedig
Cyfanswm funds|Mantolen
ar 1 Ebrill
2023
£
-28,214
1,192,245|Grŵp
Elusen
2024
2023
2024
2023
£
£
£
£
289
0
0
0
Adnoddau i
mewn
Adnoddau
a wariwyd
Trosglwyddiadau
Mantolen
ar 31
Mawrth
2024
£
£
£
£
230,186
-252,564
6,088
-44,504
0
-31,957
0
1,160,288| |---|---|---| ||1,164,031|230,186
-284,521
6,088
1,115,784| ||0
3,784
0
33,824
9,686
5,634
0
2,500
0
0|36,647
-40,167
3,520
0
0
-568
0
3,216
60,000
-60,000
0
0
57,636
-88,112
-182
3,166
0
0
0
9,686
20,000
-709
0
24,925
1,500
0
0
1,500
0
0
0
2,500
4,381
-4,381
0
0
20,000
-10,574
-9,426
0| ||55,428|200,164
-204,511
-6,088
44,993| ||1,219,459|430,350
-489,032
0
1,160,777| - 20 - Canolfan A Menter Gymraeg Merthyr Tudful NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ## 20 Creditors: amounts falling due within one year |Trade creditors
Due to group undertakings
Corporation tax
Other taxation and social security
VAT payable
Other creditors
Accruals|Group
Charity
2024
2023
2024
2023
£
£
£
£
24,554
20,301
21,801
12,965
0
0
7,897
897
78
0
0
0
4,254
3,951
4,254
3,951
34,692
31,167
0
0
672
530
672
530
27,002
15,782
33,906
8,666| |---|---| ||91,252
71,731
68,530
27,009| ## 21 Provisions |1 Provisions|||||||| |---|---|---|---|---|---|---|---| ||Group||||Charity||| ||2024|2023||2024||2023|| ||£|£||£||£|| |Deferred Taxation|289||0||0||0| ## 22 Funds Group |Unrestricted funds
General
General funds
Fixed asset fund
Restricted funds
Organ fund
Coalfield Regeneration Trust
Welsh Government
Arts Council of Wales
MTCBC
Big Lottery
Global Village
Davies Charities
Wales Books Council
Architectural Heritage
Total restricted funds
Total funds|Balance at
1 April 2023
Incoming
resources
Resources
expended
Transfers
Balance at
31 March
2024
£
£
£
£
£
-28,214
230,186
-252,564
6,088
-44,504
1,192,245
0
-31,957
0
1,160,288| |---|---| ||1,164,031
230,186
-284,521
6,088
1,115,784| ||0
36,647
-40,167
3,520
0
3,784
0
-568
0
3,216
0
60,000
-60,000
0
0
33,824
57,636
-88,112
-182
3,166
9,686
0
0
0
9,686
5,634
20,000
-709
0
24,925
0
1,500
0
0
1,500
2,500
0
0
0
2,500
0
4,381
-4,381
0
0
0
20,000
-10,574
-9,426
0| ||55,428
200,164
-204,511
-6,088
44,993| ||1,219,459
430,350
-489,032
0
1,160,777| - 20 - Canolfan A Menter Gymraeg Merthyr Tudful ## NODIADAU I’R DATGANIADAU ARIANNOL ## AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2024 ||Mantolen
ar 1 Ebrill
2022|Adnoddau i
mewn|Adnoddau
a wariwyd|Trosglwyddiadau|Mantolen
ar 31
Mawrth
2023| |---|---|---|---|---|---| ||£|£|£|£|£| |Cronfeydd anghyfyngedig|||||| |Cyffredinol|||||| |Cyllid cyffredinol|23,182|185,256|-248,426|11,774|-28,214| |Cronfa Asedau Sefydlog|1,224,603|0|-32,358|0|1,192,245| ||1,247,785|185,256|-280,784|11,774|1,164,031| |Cronfeydd cyfyngedig|||||| |Cronfa’r organ|0|13,506|-13,506|0|0| |Ymddiriedolaeth Adfywio’r Meysydd
Glo|4,451|0|-667|0|3,784| |Llywodraeth Cymru|2,199|62,400|-62,400|-2,199|0| |Cyngor Celfyddydau Cymru|69,177|0|-33,631|-1,722|33,824| |MTCBC|13,132|0|-3,446|0|9,686| |Loteri Fawr|6,368|0|-734|0|5,634| |Kickstart|0|2,240|-2,240|0|0| |Davies Charities|2,500|0|0|0|2,500| |Creu Cyfro|0|17,920|-14,747|-3,173|0| |Ffos Y Fran|0|3,750|-3,750|0|0| |Summer of Fun|0|15,424|-10,744|-4,680|0| |Cyfanswm Cronfeydd cyfyngedig|97,827|115,240|-145,865|-11,774|55,428| |Cyfanswm funds|1,345,612|300,496|-426,649|0|1,219,459| |Elusen|||||| |Elusen|||||| |---|---|---|---|---|---| ||Mantolen
ar 1 Ebrill
2023|Adnoddau i
mewn|Adnoddau
a wariwyd|Trosglwyddiadau|Mantolen
ar 31
Mawrth
2024| ||£|£|£|£|£| |Cronfeydd anghyfyngedig|||||| |Cyffredinol|||||| |Cyllid cyffredinol|-18,246|181,692|-213,487|6,088|-43,953| |Cronfa Asedau Sefydlog|1,192,245|0|-31,957|0|1,160,288| ||1,173,999|181,692|-245,444|6,088|1,116,335| |Cronfeydd cyfyngedig|||||| |Cronfa’r organ|0|36,647|-40,167|3,520|0| |Ymddiriedolaeth Adfywio’r Meysydd
Glo|3,784|0|-568|0|3,216| |Llywodraeth Cymru|0|60,000|-60,000|0|0| |Cyngor Celfyddydau Cymru|33,824|57,636|-88,112|-182|3,166| |MTCBC|9,686|0|0|0|9,686| |Loteri Fawr|5,634|20,000|-709|0|24,925| |Pentref Byd-eang|0|1,500|0|0|1,500| |Davies Charities|2,500|0|0|0|2,500| |Cyngor Llyfrau Cymru|0|4,381|-4,381|0|0| |Treftadaeth Bensaerniol|0|20,000|-10,574|-9,426|0| |Cyfanswm Cronfeydd cyfyngedig|55,428|200,164|-204,511|-6,088|44,993| |Cyfanswm funds|1,229,427|381,856|-449,495|0|1,161,328| - 21 - Canolfan A Menter Gymraeg Merthyr Tudful NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 |Unrestricted funds
General
General funds
Fixed asset fund
Restricted funds
Organ fund
Coalfield Regeneration Trust
Welsh Government
Arts Council of Wales
MTCBC
Big Lottery
Kickstart
Davies Charities
Creu Cyfro
Ffos Y Fran
Summer of Fun
Total restricted funds
Total funds
Charity
Unrestricted funds
General
General funds
Fixed asset fund
Restricted funds
Organ fund
Coalfield Regeneration Trust
Welsh Government
Arts Council of Wales
MTCBC
Big Lottery
Global Village
Davies Charities
Wales Books Council
Architectural Heritage
Total restricted funds
Total funds|Balance at
1 April 2022
Incoming
resources
Resources
expended
Transfers
Balance at
31 March
2023
£
£
£
£
£
23,182
185,256
-248,426
11,774
-28,214
1,224,603
0
-32,358
0
1,192,245| |---|---| ||1,247,785
185,256
-280,784
11,774
1,164,031| ||0
13,506
-13,506
0
0
4,451
0
-667
0
3,784
2,199
62,400
-62,400
-2,199
0
69,177
0
-33,631
-1,722
33,824
13,132
0
-3,446
0
9,686
6,368
0
-734
0
5,634
0
2,240
-2,240
0
0
2,500
0
0
0
2,500
0
17,920
-14,747
-3,173
0
0
3,750
-3,750
0
0
0
15,424
-10,744
-4,680
0| ||97,827
115,240
-145,865
-11,774
55,428| ||1,345,612
300,496
-426,649
0
1,219,459| ||Balance at
1 April 2023
Incoming
resources
Resources
expended
Transfers
Balance at
31 March
2024
£
£
£
£
£
-18,246
181,692
-213,487
6,088
-43,953
1,192,245
0
-31,957
0
1,160,288| ||1,173,999
181,692
-245,444
6,088
1,116,335| ||0
36,647
-40,167
3,520
0
3,784
0
-568
0
3,216
0
60,000
-60,000
0
0
33,824
57,636
-88,112
-182
3,166
9,686
0
0
0
9,686
5,634
20,000
-709
0
24,925
0
1,500
0
0
1,500
2,500
0
0
0
2,500
0
4,381
-4,381
0
0
0
20,000
-10,574
-9,426
0| ||55,428
200,164
-204,511
-6,088
44,993| ||1,229,427
381,856
-449,955
0
1,161,328| - 21 - Canolfan A Menter Gymraeg Merthyr Tudful ## NODIADAU I’R DATGANIADAU ARIANNOL ## AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2024 |Cronfeydd anghyfyngedig
Cyffredinol
Cyllid cyffredinol
Cronfa Asedau Sefydlog
Cronfeydd cyfyngedig
Cronfa’r organ
Ymddiriedolaeth Adfywio’r Meysydd
Glo
Llywodraeth Cymru
Cyngor Celfyddydau Cymru
MTCBC
Loteri Fawr
Kickstart
Davies Charities
Creu Cyfro
Ffos Y Fran
Summer of Fun
Cyfanswm Cronfeydd cyfyngedig
Cyfanswm funds|Mantolen
ar 1 Ebrill
2022
Adnoddau i
mewn
Adnoddau
a wariwyd
Trosglwyddiadau
Mantolen
ar 31
Mawrth
2023
£
£
£
£
£
23,462
96,446
-149,928
11,774
-18,246
1,224,603
0
-32,358
0
1,192,245| |---|---| ||1,248,065
96,446
-182,286
11,774
1,173,999| ||0
13,506
-13,506
0
0
4,451
0
-667
0
3,784
2,199
62,400
-62,400
-2,199
0
69,177
0
-33,631
-1,722
33,824
13,132
0
-3,446
0
9,686
6,368
0
-734
0
5,634
0
2,240
-2,240
0
0
2,500
0
0
0
2,500
0
17,920
-14,747
-3,173
0
0
3,750
-3,750
0
0
0
15,424
-10,744
-4,680
0| ||97,827
115,240
-145,865
-11,774
55,428
1,345,892
211,686
-328,151
0
1,229,427| Mae’r canlynol yn nodi’r dibenion penodol y caiff y cronfeydd eu cymhwyso ar eu cyfer: Cronfa Organ - adnewyddu organau o Gronfa Dreftadaeth y Loteri, Stadiwm y Mileniwm a CFAP Ymddiriedolaeth Adfywio’r Meysydd Glo – diweddaru’r systemau cyfrifiadurol Llywodraeth Cymru – Costau cyflogi’r Prif Swyddog a’r Swyddog Datblygu a chymorth marchnata Cyngor Celfyddydau Cymru – Prosiect Datblygu Cynulleidfaoedd MTCBC - Gwaith adeiladu i ardal llawr gwaelod adeilad y Ganolfan Loteri Fawr – Dodrefn, Offer, a Chymorth gyda Chostau Craidd Kickstart - Cynllun cyflogaeth gweithredwyd trwy Mentrau Iaith Cymru ar gyfer cyflogaeth Derbynnydd a staff Caffi Davies Charities - Prosiect Ieuenctid Theatr Gerdd Academi Leeway Pentref Byd-eang - Gweithdai ysgrifennu caneuon Treftadaeth Bensaerniol - Cynlluniau Datblygu ar gyfer Adnewyddiad y Llawr Gwaelod. Cyngor Celfyddydau Cymru – Cyllid Tuag at stoc y siop Creu Cyffro - Gweithgareddau Celfyddydol mewn cydweithrediad a Lles@Merthyr Ffos y Fran - Gweithdai Rock a chelfyddydol ac ysgol haf drama Haf o Hwyl - Gweithdai Rock a chelfyddydol ac ysgol haf drama - 22 - Canolfan A Menter Gymraeg Merthyr Tudful NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 |Unrestricted funds
General
General funds
Fixed asset fund
Restricted funds
Organ fund
Coalfield Regeneration Trust
Welsh Government
Arts Council of Wales
MTCBC
Big Lottery
Kickstart
Davies Charities
Creu Cyfro
Ffos Y Fran
Summer of Fun
Total restricted funds
Total funds|Balance at
1 April 2022
Incoming
resources
Resources
expended
Transfers
Balance at
31 March
2023
£
£
£
£
£
23,462
96,446
-149,928
11,774
-18,246
1,224,603
0
-32,358
0
1,192,245| |---|---| ||1,248,065
96,446
-182,286
11,774
1,173,999| ||0
13,506
-13,506
0
0
4,451
0
-667
0
3,784
2,199
62,400
-62,400
-2,199
0
69,177
0
-33,631
-1,722
33,824
13,132
0
-3,446
0
9,686
6,368
0
-734
0
5,634
0
2,240
-2,240
0
0
2,500
0
0
0
2,500
0
17,920
-14,747
-3,173
0
0
3,750
-3,750
0
0
0
15,424
-10,744
-4,680
0| ||97,827
115,240
-145,865
-11,774
55,428| ||1,345,892
211,686
-328,151
0
1,229,427| The specific purposes for which the funds are to be applied are as follows: Organ Fund - Organ refurbishment from Heritage Lottery Fund, Millenuim Stadium and CFAP. Coalfield Regeneration Trust - update of computer systems Welsh Government - Employment costs of Chief Officer and Development Officer and marketing support Arts Council of Wales - Audience Development Project MTCBC Sets - Building works to the basement of the Canolfan building Big Lottery – Furniture , equipment and support with core costs Kickstart - Employment scheme administered by Mentrau Iaith Cymru for the employment of Receptionist and Cafe staff Davies Charities - Leeway Academi Musical Theatr Youth Project Global Village – Songwriting workshops Architectural Heritage -Development Plans for Ground Floor Refurbishment Wales Books Council – funding towards shop stock Creu Cyffro - Arts activities in collaboration with Wellbeing@Merthyr Ffos y Fran - Music and song workshops with Nurseries Summer of fun - Rock and arts workshops and drama summer school - 22 - Canolfan A Menter Gymraeg Merthyr Tudful NODIADAU I’R DATGANIADAU ARIANNOL AR GYFER Y FLWYDDYN YN GORFFEN 31 MAWRTH 2024 ## 23 Analysis of net assets between funds ## Grŵp |Asedau sefydlog diriaethol
Asedau cyfredol
Rhwymedigaethau presennol
Darpariaethau
Cyfanswm net assets
Asedau sefydlog diriaethol
Asedau cyfredol
Rhwymedigaethau presennol
Cyfanswm net assets|Cronfeydd
Cyffredinol
Cronfeydd
Cyfyngedig
Cyfanswm
cronfeydd
ar
31/03/2024
£
£
£
1,162,161
9,706
1,171,867
45,164
35,287
80,451
(91,252)
0
(91,252)
(289)
0
(289)| |---|---| ||1,115,784
44,993
1,160,777| ||Cronfeydd
Cyffredinol
Cronfeydd
Cyfyngedig
Cyfanswm
cronfeydd
ar
31/03/2023
£
£
£
1,193,648
11,259
1,204,907
42,114
44,169
86,283
(71,731)
0
(71,731)| ||1,164,031
55,428
1,219,459| Asedau sefydlog diriaethol Asedau cyfredol Rhwymedigaethau presennol Cyfanswm net assets ## Elusen |Asedau sefydlog diriaethol
Buddsoddiadau Asedau Sefydlog
Asedau cyfredol
Rhwymedigaethau presennol
Cyfanswm net assets
Asedau sefydlog diriaethol
Buddsoddiadau Asedau Sefydlog
Asedau cyfredol
Rhwymedigaethau presennol
Cyfanswm net assets|Cronfeydd
Cyffredinol
Cronfeydd
Cyfyngedig
Cyfanswm
cronfeydd
ar
31/03/2024
£
£
£
1,160,639
9,706
1,170,345
1
0
1
24,225
35,287
59,512
(68,530)
0
(68,530)| |---|---| ||1,116,335
44,993
1,161,328| ||Cronfeydd
Cyffredinol
Cronfeydd
Cyfyngedig
Cyfanswm
cronfeydd
ar
31/03/2023
£
£
£
1,191,618
11,259
1,202,877
1
0
1
9,389
44,169
53,558
(27,009)
0
(27,009)| ||1,173,999
55,428
1,229,427| - 23 - Canolfan A Menter Gymraeg Merthyr Tudful ## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 ## 23 Analysis of net assets between funds Group |Tangible fixed assets
Current assets
Current liabilities
Provisions
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets|General
Funds
Restricted
Funds
Total Funds
at
31/03/2024
£
£
£
1,162,161
9,706
1,171,867
45,164
35,287
80,451
(91,252)
0
(91,252)
(289)
0
(289)| |---|---| ||1,115,784
44,993
1,160,777| ||General
Funds
Restricted
Funds
Total Funds
at
31/03/2023
£
£
£
1,193,648
11,259
1,204,907
42,114
44,169
86,283
(71,731)
0
(71,731)| ||1,164,031
55,428
1,219,459| Charity |Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Total net assets|General
Funds
Restricted
Funds
Total Funds
at
31/03/2024
£
£
£
1,160,639
9,706
1,170,345
1
0
1
24,225
35,287
59,512
(68,530)
0
(68,530)| |---|---| ||1,116,335
44,993
1,161,328| ||General
Funds
Restricted
Funds
Total Funds
at
31/03/2023
£
£
£
1,191,618
11,259
1,202,877
1
0
1
9,389
44,169
53,558
(27,009)
0
(27,009)| ||1,173,999
55,428
1,229,427| - 23 -