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2025-03-31-accounts

RHIF CWMNI COFRESTREDIG: 07550507 (Cymru a Lloegr) RHIF ELUSEN GOFRESTREDIG: 1143525

DATGANIADAU ARIANNOL AM Y FLWYDDYN A DDAETH I BEN 31 MAWRTH 2025

AR GYFER

Y COLEG CYMRAEG CENEDLAETHOL

Bevan Buckland LLP Cyfrifwyr Siartredig Ac Archwilwyr Statudol Llawr Gwaelod Tŷ Aberteifi Cwrt y Castell Parc Menter Abertawe Abertawe SA7 9LA

Y COLEG CYMRAEG CENEDLAETHOL

CYNNWYS Y DATGANIADAU ARIANNOL AM Y FLWYDDYN A DDAETH I BEN 31 MAWRTH 2025

Tudalen
Adroddiad y Cadeirydd 1
Adroddiad yr Ymddiriedolwyr 2 i 5
Adroddiad yr Archwilwyr Annibynnol 6 i 8
Datganiad o Weithgareddau Ariannol 9
Mantolen 10
Datganiad Llif Arian 11
Nodiadau i'r Datganiad Llif Arian 12
Nodiadau i'r Datganiadau Ariannol 13 i 23
Datganiad Manwl o Weithgareddau Ariannol 24 i 25

Y COLEG CYMRAEG CENEDLAETHOL

ADRODDIAD Y CADEIRYDD AM Y FLWYDDYN A DDAETH I BEN 31 MAWRTH 2025

Mae’n bleser gennyf gyflwyno Datganiadau Ariannol y Coleg ar gyfer 2024/25.

Ers cychwyn fy nhymor fel Cadeirydd Bwrdd y Coleg yn 2022, mae wedi bod yn drawiadol sut y mae’r gwaith y mae’r Coleg yn ei gyflawni yn y sectorau addysg uwch, addysg bellach a phrentisiaethau wedi cynyddu, o ran ei ystod a’i effaith.

Hoffwn ddiolch i aelodau’r Bwrdd, y Prif Weithredwr, y rheolwyr a’r swyddogion am eu cefnogaeth unwaith eto eleni. Wrth wneud hynny, carwn gyfeirio’n benodol at William Callaway, aelod o Fwrdd y Coleg ers 2016 a chadeirydd Pwyllgor Archwilio a Risg y Coleg ers 2017, oherwydd ei gefnogaeth a’i gyngor doeth i mi a’m rhagflaenwyr. Mae tymor William bellach wedi dod i ben, ond bu ei gyfraniad cyson a thawel dros y blynyddoedd o fudd mawr i’r Coleg.

Mae’r Coleg yn symud i gyfnod newydd arall yn ei hanes, yn dilyn y dynodiad i gynghori Medr ar faterion yn ymwneud â’r Gymraeg, ac wrth barhau i gynorthwyo i gyrraedd y nod o filiwn o siaradwyr Cymraeg a dyblu’r defnydd dyddiol erbyn 2050. Hoffwn ddiolch i weinidogion a swyddogion Llywodraeth Cymru am eu cydweithrediad, gan ddiolch yn benodol i gynWeinidog y Gymraeg ac Addysg, Jeremy Miles, ac i’r Gweinidog presennol sydd â chyfrifoldeb dros y Coleg, Mark Drakeford, a’i swyddogion, am eu cefnogaeth i’n gwaith.

Tudalen 1

Y COLEG CYMRAEG CENEDLAETHOL

ADRODDIAD YR YMDDIRIEDOLWYR AM Y FLWYDDYN A DDAETH I BEN 31 MAWRTH 2025

Mae’r ymddiriedolwyr (sydd hefyd yn gyfarwyddwyr anweithredol yr elusen at ddibenion Deddf Cwmnïau 2006), yn cyflwyno eu hadroddiad â datganiadau ariannol yr elusen ar gyfer y flwyddyn a ddaeth i ben 31 Mawrth 2025. Mae’r ymddiriedolwyr wedi mabwysiadu darpariaethau Cyfrifon ac Adroddiadau Elusennau: Datganiad o Arferion Cymeradwy sy’n berthnasol i elusennau sy’n paratoi eu cyfrifon yn unol â’r Safon Adroddiadau Ariannol sy’n gymwys yn y DU a Gweriniaeth Iwerddon (FRS 102) (yn weithredol 1 Ionawr 2019).

AMCANION A GWEITHGAREDDAU

Amcanion elusennol

Nod y Coleg, er budd y cyhoedd, fydd hyrwyddo dysgu a gwybodaeth drwy:

Budd cyhoeddus

Mae'r Ymddiriedolwyr wedi ystyried canllawiau'r Comisiwn Elusennau ar fudd cyhoeddus gan gydnabod tair egwyddor budd cyhoeddus ac mae o'r farn bod y Coleg, fel elusen, yn bodloni'r egwyddorion hynny. Nodir Amcanion y Coleg uchod.

ADRODDIAD STRATEGOL Adolygiad ariannol

Mae’r canlyniadau a’r sefyllfa ariannol ar gyfer y flwyddyn a ddaeth i ben 31 Mawrth 2025 wedi’u nodi ar dudalennau 10 i 24.

Daw refeniw yn codi yn bennaf o arian sy'n cael ei dderbyn gan Lywodraeth Cymru. Mae'r rhan fwyaf o'r costau yn y flwyddyn wedi bod yn gostau sy'n gysylltiedig â chyllido rhaglen weithgareddau'r Coleg, ar ffurf arian grant i brifysgolion, colegau addysg bellach a darparwyr prentisiaethau; costau rhedeg canolog y Coleg; a chostau cefnogi gweithgareddau addysgol o fewn sefydliadau unigol yn ogystal â chenedlaethol ar draws y sectorau

Mae’r cyfrifon eleni yn dangos gwarged bychan sy’n cadarnhau fod sefyllfa gweithredol y Coleg Cymraeg yn dangos cydbwysedd iach rhwng incwm a gwariant.

Polisi buddsoddi

Mae Pwyllgor Cyllid a Dibenion Cyffredinol y Coleg wedi datblygu polisi buddsoddi sydd wedi gadarnhau gan Fwrdd y Coleg, sy’n darparu fframwaith ar gyfer buddsoddiadau'r Coleg gan gynnwys ystyriaethau moesegol wrth fuddsoddi. Mae'r Pwyllgor wedi penodi Sarasin fel rheolwyr buddsoddi ac mae'r Coleg yn monitro perfformiad buddsoddi yn ffurfiol bob chwarter drwy'r Pwyllgor.

Polisi cronfeydd wrth gefn a busnes gweithredol

Mae'r Ymddiriedolwyr yn fodlon bod asedau'r Coleg yn ddigonol i gyflawni ei rwymedigaethau mewn perthynas â'i ymrwymiadau rhagamcanol. Mae Llywodraeth Cymru wedi ymrwymo i barhau i ariannu a chefnogi gwaith y Coleg yn ystod tymor y Senedd bresennol, a cheir tystiolaeth o hyn mewn datganiadau a gyhoeddwyd gan Weinidogion Cymru ar lawr y Senedd ac yn ysgrifenedig, gan gynnwys dynodiad y Coleg fel corff i gynghori Medr (Y Comisiwn Addysg Drydyddol ac Ymchwil).

Mae’r Coleg wedi mabwysiadu polisi cadarn wrth ymdrin â chronfeydd wrth gefn ers sefydlu’r Coleg yn 2011. Mae cronfeydd wrth gefn wedi eu rhannu yn dair rhan:

i) Cronfa digwyddiadau annisgwyl; ii) Cronfa Wrth Gefn anghyfyngedig; iii) Cronfeydd wrth gefn cyfyngedig sydd wedi eu trosglwyddo i’r Coleg at bwrpas penodol.

Tudalen 2

Y COLEG CYMRAEG CENEDLAETHOL

ADRODDIAD YR YMDDIRIEDOLWYR AM Y FLWYDDYN A DDAETH I BEN 31 MAWRTH 2025

Mae’r Coleg wedi pennu cronfa o un miliwn o bunnau i ddelio gyda digwyddiadau annisgwyl a allai godi, neu costau cau posib pe tai angen dirwyn gweithgareddau’r elusen i ben.

Mae’r Coleg wedi adnabod cronfa o rhwng dwy filiwn o bunnau a phedair miliwn o bunnau y gellir ei fuddsoddi er mwyn creu incwm blynyddol i’r Coleg.

Mae’r Coleg wedi derbyn rhoddion hael gan gymwynaswyr i’r Coleg dros y blynyddoedd at bwrpasau penodol a delir y symiau yma mewn cronfa cyfyngedig i’w defnyddio at y pwrpas a ddynodwyd. Cynnwys y gronfa hon arian ysgoloriaeth Gwilym Prys Davies, arian ysgoloriaeth Anne Brooke, a chronfa Wiliam Salesbury. Wrth dderbyn rhoddion at bwrpas penodol bydd y Coleg yn gosod y rhodd mewn cronfa cyfyngedig ac yn adrodd ar hynny yn ei gyfrifon blynyddol.

Amcanion a pholisïau ariannol a rheoli risg

Y Bwrdd sy'n bennaf gyfrifol am sicrhau bod system gadarn o reoli risg, rheolaeth a llywodraethu. Mae aelodau’r Bwrdd yn cyflawni’r cyfrifoldeb hwn drwy’r elfennau canlynol:

Mae dull y Coleg o reoli risg yn effeithiol wedi’i nodi isod:

Mae'r Coleg yn canolbwyntio ar reoli risg yn weithredol fel rhan annatod o'r broses reoli o fewn pob rhan o'r sefydliad. Fel rhan o'r fframwaith rheoli risg, mae'r Coleg yn nodi'n glir risgiau o wahanol fathau i gyflawni ei amcanion. Gall y risgiau hyn fod yn strategol neu'n weithredol a gallant gyflwyno goblygiadau posibl i enw da'r Coleg, ei sefyllfa ariannol neu ei weithrediadau o ddydd i ddydd neu unrhyw gyfuniad ohonynt.

Mae'r Coleg yn annog yr holl reolwyr i ystyried goblygiadau risg pob penderfyniad, contract neu brosiect mawr fel rhan arferol o'u gwaith o ddydd i ddydd. Mae'r Coleg yn integreiddio rheoli risg i'r broses gynllunio flynyddol sef y modd y mae'r Bwrdd yn pennu ac yn cydlynu gweithgareddau academaidd a gweithgareddau eraill y Coleg.

Mae'r Bwrdd a'r uwch dîm rheoli yn ymdrechu i adnabod a chanolbwyntio ar risgiau uniongyrchol a thros dro sydd â goblygiadau strategol, a all newid o wythnos i wythnos, yn ogystal ag ar y risgiau mwy sylweddol a pharhaol a nodir yng nghofrestr risg y Coleg. Disgwylir i reolwyr gysylltu'r broses o adnabod risg â chamau gweithredu, boed hynny i liniaru'r risg neu mewn ymateb iddi.

Mae'r tîm rheoli yn gweithredu'r gweithdrefnau rheoli risg yn effeithiol fel rhan o weithrediad dydd i ddydd y Coleg. Mae'r Bwrdd yn gofyn i'r Pwyllgor Archwilio a Risg gynnal asesiad tair gwaith y flwyddyn o risg sylweddol trwy asesiad ciplun, ac mae cofrestr risg y Coleg yn cael ei chynnal mewn ymgynghoriad ag archwilio mewnol. Cofnodir yr asesiad drwy'r gofrestr risg ac mae'n rhan o'r broses barhaus o reoli risg. Mae’r gofrestr risg yn nodi risgiau sylweddol ac yn cynnwys manylion am:

Mae'r Pwyllgor Archwilio a Risg yn adolygu digonolrwydd y broses o reoli risg yn y Coleg yn rheolaidd wrth iddi barhau i gael ei datblygu.

Mae’r Bwrdd o’r farn bod proses barhaus ar gyfer adnabod, gwerthuso a rheoli risgiau sylweddol y Coleg sydd wedi bod ar waith ar gyfer y flwyddyn yn diweddu 31 Mawrth 2025 ac ar waith hyd at ddyddiad cymeradwyo’r adroddiad blynyddol a’r datganiadau ariannol a'i fod yn cael ei adolygu'n rheolaidd gan y Bwrdd.

Cynlluniau ar gyfer y dyfodol

Mae’n debygol y bydd nifer o newidiadau sylweddol yn ystod y cyfnod nesaf. Mae Medr erbyn hyn wedi ei sefydlu ac wedi cyhoeddi ei Gynllun Strategol cyntaf. Mae’r Coleg wedi ei ddynodi gan Weinidogion Cymru i gynghori Medr, a byddwn yn cydweithio gyda Medr wrth iddi ddatblygu Cynllun Strategol Drydyddol Cyfrwng Cymraeg dros y ddwy flynedd nesaf. Bydd y Coleg yn gweithredu’n strategol yn y sectorau addysg uwch, addysg bellach, prentisiaethau ac ysgolion (yn benodol darpariaeth ôl-16) er mwyn datblygu a chynnal darpariaeth cyfrwng Cymraeg a dwyieithog o’r radd flaenaf. Drwy wneud hyn bydd y Coleg yn gwneud cyfraniad penodol i’r amcan o greu miliwn o siaradwyr Cymraeg a dyblu’r defnydd dyddiol o’r iaith wrth ddenu myfyrwyr, dysgwyr a phrentisiaid sydd ag amrediad o sgiliau iaith at ddarpariaeth cyfrwng Cymraeg a dwyieithog.

Tudalen 3

Y COLEG CYMRAEG CENEDLAETHOL

ADRODDIAD YR YMDDIRIEDOLWYR AM Y FLWYDDYN A DDAETH I BEN 31 MAWRTH 2025

STRWYTHUR, LLYWODRAETHU A RHEOLAETH Dogfen lywodraethol

Rheolir yr elusen gan ei dogfen lywodraethol, gweithred ymddiried, ac mae’n ffurfio cwmni cyfyngedig, cyfyngedig trwy warant, fel y’i diffinnir gan Ddeddf Cwmnïau 2006.

Cyfansoddiad elusen

Mae'r Bwrdd yn cynnwys hyd at 12 aelod sydd yn gyfarwyddwyr anweithredol ac yn Ymddiriedolwyr, gan gynnwys y Cadeirydd, sy’n cael eu penodi yn unol ag offeryn llywodraethu'r Coleg. Gwahaniaethir yn glir rhwng rôl y Cadeirydd a rôl Prif Weithredwr y Coleg. Mae’r materion hynny sydd wedi’u neilltuo’n benodol i’r Bwrdd i’w penderfynu wedi’u nodi yn Erthyglau Cymdeithasu’r Coleg. Mae’r Bwrdd yn dal y cyfrifoldebau am gyfeiriad strategol parhaus y Coleg, defnydd effeithiol ac effeithlon o adnoddau a chymeradwyo datblygiadau mawr ac yn derbyn adroddiadau rheolaidd gan uwch reolwyr.

Mae’r Bwrdd yn cyfarfod o leiaf deirgwaith y flwyddyn ac mae ganddo dri phwyllgor sefydlog (Pwyllgor Cyllid a Dibenion Cyffredinol, Pwyllgor Archwilio a Risg, a Phwyllgor Penodiadau a Safonau Llywodraethu). Mae gan y Coleg hefyd ddau fforwm sector – y Bwrdd Academaidd a’r Bwrdd Strategol Ôl-16, sy’n darparu llwyfan ar gyfer cynnal ymgysylltiad ffurfiol rhwng y Coleg a'i ganghennau yn y prifysgolion a’r colegau, ac sy’n gallu cynghori Bwrdd y Coleg ar faterion o fewn y sectorau addysg uwch ac addysg bellach a phrentisiaethau.

Mae’r Pwyllgor Cyllid a Dibenion Cyffredinol yn gyfrifol am oruchwylio cyllideb y Coleg a hefyd yn derbyn adroddiadau ar Farchnata a Chyfathrebu, Adnoddau Dynol, Technoleg Gwybodaeth, Iechyd a Diogelwch a Chydraddoldeb ac Amrywiaeth.

Mae'r Pwyllgor Archwilio a Risg yn cynghori ac yn cefnogi Bwrdd a swyddogion y Coleg drwy roi sicrwydd annibynnol iddynt ynghylch effeithiolrwydd rheolaeth fewnol, llywodraethu corfforaethol a rheoli risg y Coleg. Mae’r Pwyllgor Archwilio a Risg hefyd yn gwneud argymhellion ynghylch penodi archwilwyr mewnol ac allanol ac yn adolygu datganiadau ariannol y Coleg, a chyn eu cyflwyno i’r Bwrdd, yn adolygu’r llythyr rheoli ac yn derbyn ac yn ystyried adroddiadau cynnydd ar feysydd o risg sylweddol a nodir gan reolwyr academaidd . Yn ogystal, mae’r Pwyllgor Archwilio a Risg yn derbyn ac yn ystyried adroddiadau fel y maent yn effeithio ar fusnes y Coleg ac yn monitro cydymffurfiaeth â gofynion rheoleiddio.

TIAA yw archwilwyr mewnol y Coleg ac fe dderbyniwyd sawl adroddiad gan yr archwilwyr mewnol yn ystod y flwyddyn, gan gynnwys rheolaeth fewnol, dilyniant i reolaethau ariannol allweddol, diogelwch seibr, rheolaeth perfformiad, fframwaith rheoli risg, rheoliad cyffredinol ar ddiogelu data/GDPR ac adroddiad blynyddol gan TIAA. Derbyniwyd diweddariadau ym mhob cyfarfod o’r Pwyllgor Archwilio a Risg ar weithredu yn erbyn argymhellion yr archwilwyr mewnol. Dymuna’r Pwyllgor Archwilio a Risg ganmol gwaith y swyddogion, aelodau’r pwyllgor a’r archwilwyr mewnol wrth sicrhau gwelliannau cyson yn y prosesau. Cytunwyd ar raglen archwilio fewnol ar gyfer 2025/26.

Fel cwmni elusennol, mae’r Coleg yn cael ei lywodraethu gan ei Erthyglau Cymdeithasu, sy’n darparu ar gyfer penodi ac ailbenodi Ymddiriedolwyr. Er mwyn sicrhau elfen annibynnol i benodiad Ymddiriedolwyr, sefydlodd y Bwrdd Bwyllgor Penodiadau a Safonau Llywodraethiant. Mae’r Pwyllgor yn gyfrifol am gynnal prosesau penodi aelodau Bwrdd y Coleg, gan gynnwys y Cadeirydd, ac aelodau eraill y pwyllgor o fewn strwythur llywodraethu Bwrdd y Coleg. Mae'r Coleg wedi ymrwymo i safonau uchel o lywodraethu corfforaethol, ac felly mae'r Pwyllgor hefyd yn goruchwylio safonau llywodraethu o fewn y Coleg.

Penodir Ymddiriedolwyr am dymor cychwynnol o bedair blynedd, y gellir ei adnewyddu am uchafswm o bedair blynedd arall. Mae’r Prif Weithredwr ac aelodau o dîm rheoli'r Coleg yn bresennol yng nghyfarfodydd yr Ymddiriedolwyr ac yn cyflwyno papurau ar eu meysydd cyfrifoldeb.

Yr Ymddiriedolwyr sy'n penderfynu ar strategaeth y Coleg. Mae gweithrediad y strategaeth a'r rheolaeth weithredol yn cael eu dirprwyo i'r Prif Weithredwr a'i gydweithwyr.

MANYLION CYFEIRIO A GWEINYDDOL

Rhif Cwmni Cofrestredig: 07550507 (Cymru a Lloegr)

Rhif Elusen Gofrestredig: 1143525

Swyddfa gofrestredig

Y Llwyfan, Ffordd y Coleg, Caerfyrddin, Sir Gaerfyrddin, SA31 3EQ

Tudalen 4

Y COLEG CYMRAEG CENEDLAETHOL ADRODDIAD YR YMDDIRIEDOLWIR AM Y FL4YYDDYN A DDAETH I BEN 31 MAWRTH 2026 Ymddirièdowr J Hayes ymddlned0￿r Rh Evans Yrnddined0￿r A.Beynon Yrnddinedo￿r Yi Athro E M Thomas YrnddIr￿d0tr￿r Yr Athro A Jones yrnddill￿lo M Huws ymdd1riedo￿r A M Lloyd-Willi3tn5 Ym(kl1r￿0PWr N Elias Ymddirdolwr Yr Athro P ap Llwyd Ymddlr￿fvlr Ll A Roberts Ym(kJiriedoh¥r W C8118W8y yrnddir1edo￿r (tan 8.11.241 Dr A Eirug yMddi￿d0Tr￿r 8 Chad8irythl Ysgrlfennydd y Cwmnl Dr D Phillips ArchwI￿ryf B8van Buckl8nd LLP Cyfri￿yr SiartrèdwJ Ac Archwifv4yr Statudol Llawr Gw8elod TP Abert&ifi Cwrt y Castèll Par¢ Menler Abort8we Abertaw SA7 9LA DA TGANIAD O GYFRIFOLDEBAV'R YMDDIRIEOOL%WR Maa'r ymddiriedolwyr Isydd hefyd yn gyfaThYyd¢Jwyr aftweithred¢l y Coleg Cymragg Cenèolaèthol at ddibenlon Gyfraith cwrnnlaul yn gylrrfol am baratoi'r Adroddiad Blynyd(Jol a'r dalg8nK4dau ariannol yn unol a'r gyfrAilh berthnasol a Safonau Cyfrifo'r Deymas UnedKJ IArknon cyln.fo a tkltrrbynniryn Gyllr8LI"nol yn y Dgym86 Urtdul. Mae cyfraith c3wnnl8u yn ai gwneud yn ofynnol i'r yrnd(JiriedohYyr baratoi daty8r5iadau ariannol ar gyfar blwyddyn anannol sy'n rhoi dartun cywr a Iheg o sèfyllla'r cwnni èlusennol PK o'radnoddau sy'n dtsd i mewn a'rdefnyd(J o adnoddau, 98n gynnwys Incwm a gwarianl. y cwmni elusennol ar gyl8r y cyfrk)Y hvmnw. Wrth baratoi'r datganladau ¥rianntsl hynny, m99'n ofynnol i'r ymddiried0l￿r wneud hynny dew5 polislau rythfo athlas ac yna eu ¢ymPwso'n gy50n'. at y dulliau a'r e9￿CkI0r10n yn y SORP Elusennau. gwneud dyf8rniad8u a¢ am¢angyfrifDn sy'n fvsymol a doèth". d8tgan a dditynwyd safonau cylnfeg cymwys. yn orn￿101 ar unrhyw wyriJau kwrthna601 a LkJaty811r ac a ogluriT yn y datg8nilau 8nannol'. paratoi'r datganiadau aiiannol ar s'l trMJsMs byw oni bai ei bod yn amhriLJo1 ty￿0 y bydd y cwmni èlusènnol yn parhau mawn busr$. Mae'r ymddiriedolwyr yn gyfrrfol arn gathy cofnodH)n ¢ythfèg ¢ywr sy'n d8Wu a chywrdèb rhesymol ar unrhyw adeg sefyllfa ariannol y thvmni elusènnol ac I w gallur>31 i S￿rhaU bcJ y da￿an￿sU ariannol yn cydymffuthts a Dèddf Cwmnlau 2006. M8enl hefyo yn gyfrrfol am (kjiogèlu as8d8￿r Ov￿nI elusennol 8c felfy am gymryd c8m&u rhesymol i at81 a chanfod vyll ac alrèoleidd-dra ar1. Cyn bèlJ9d ag y mae'r yM(kYirEdo￿r yn YM￿dO1.. nid oes unrhyw wybodaelh archwilio berlhnasol nad yw archwiWr y cwmni elus&nnol yn ymwyb(xYol ohoni,. g mae'r ymd(Jiri8doKvyr wadi cymryd pob ¢am y ctylen nlw fcl wedi'u cymryd i wneud eu hunain yn ymwybodol unrhyw wybodaeth archwilio berthnasol ac i sefydlu tKY yr archwwr yn ymWYL￿￿ o'r wybfylaeth honno. Adroddi8d yr yrnddinedoWr, yn ymgorffori p*Jrodd" fel cylarwy anweithredol y cwrnni. ar...... I, a ￿￿￿erad￿yd tW OTchymyn y bwrdd yrnddiriedowr, . a Ilofncwjvryd ar ian y bwrdd gan.. DrALED EIRUG Ymddiriedotr4r TbJJalpTr 5

ADRODDIAD YR ARCHWILWYR ANNIBYNNOL I AELODAU Y COLEG CYMRAEG CENEDLAETHOL

ARCHWILWYR

Barn

Rydym wedi archwilio datganiadau ariannol y Coleg Cymraeg Cenedlaethol (y ‘cwmni elusennol’) ar gyfer y flwyddyn a ddaeth i ben 31 Mawrth 2025 sy’n cynnwys y Datganiad o Weithgareddau Ariannol, y Fantolen, y Datganiad Llif Arian a nodiadau i’r datganiadau ariannol, gan gynnwys crynodeb o bolisïau cyfrifeg arwyddocaol. Y fframwaith adrodd ariannol a ddefnyddiwyd wrth eu paratoi yw'r gyfraith berthnasol a Safonau Cyfrifo'r Deyrnas Unedig (Arferion Cyfrifo a Dderbynnir yn Gyffredinol yn y Deyrnas Unedig).

Yn ein barn ni, mae’r datganiadau ariannol:

Sail i farn

Cynhaliwyd ein harchwiliad yn unol â Safonau Rhyngwladol ar Archwilio (DU) (ISAs (UK)) a chyfraith berthnasol. Disgrifir ein cyfrifoldebau o dan y safonau hynny ymhellach yn adran cyfrifoldebau'r Archwilwyr am archwilio datganiadau ariannol ein hadroddiad. Rydym yn annibynnol ar y cwmni elusennol yn unol â’r gofynion moesegol sy’n berthnasol i’n harchwiliad o’r datganiadau ariannol yn y DU, gan gynnwys Safon Foesegol yr FRC, ac rydym wedi cyflawni ein cyfrifoldebau moesegol eraill yn unol â’r gofynion hyn. Credwn fod y dystiolaeth archwilio a gawsom yn ddigonol ac yn briodol i ddarparu sail ar gyfer ein barn.

Casgliadau yn ymwneud â busnes gweithredol

Wrth archwilio'r datganiadau ariannol, rydym wedi dod i'r casgliad bod defnydd yr ymddiriedolwyr o'r sail busnes gweithredol o gyfrifo wrth baratoi'r datganiadau ariannol yn briodol.

Yn seiliedig ar y gwaith rydym wedi'i gyflawni, nid ydym wedi nodi unrhyw ansicrwydd perthnasol yn ymwneud â digwyddiadau neu amodau a allai, yn unigol neu ar y cyd, fwrw amheuaeth sylweddol ar allu'r cwmni elusennol i barhau fel busnes byw am gyfnod o ddeuddeng mis o leiaf o'r dyddiad hwnnw. pan awdurdodir cyhoeddi'r datganiadau ariannol.

Disgrifir ein cyfrifoldebau a chyfrifoldebau’r ymddiriedolwyr mewn perthynas â busnes gweithredol yn adrannau perthnasol yr adroddiad hwn.

Gwybodaeth arall

Mae'r ymddiriedolwyr yn gyfrifol am yr wybodaeth arall. Mae'r wybodaeth arall yn cynnwys yr wybodaeth a gynhwysir yn yr Adroddiad Blynyddol, ac eithrio'r datganiadau ariannol a'n Hadroddiad Archwilwyr Annibynnol arnynt.

Nid yw ein barn ar y datganiadau ariannol yn cwmpasu’r wybodaeth arall ac, heblaw am y graddau a nodir yn benodol fel arall yn ein hadroddiad, nid ydym yn mynegi unrhyw fath o gasgliad sicrwydd ar hynny.

Mewn cysylltiad â’n harchwiliad o’r datganiadau ariannol, ein cyfrifoldeb ni yw darllen yr wybodaeth arall ac, wrth wneud hynny, ystyried a yw’r wybodaeth arall yn sylweddol anghyson â’r datganiadau ariannol neu a yw’n ymddangos bod ein gwybodaeth a gafwyd yn yr archwiliad neu fel arall wedi’i cham-ddatgan yn sylweddol . Os byddwn yn nodi anghysondebau perthnasol o'r fath neu gamddatganiadau sylweddol ymddangosiadol, mae'n ofynnol i ni benderfynu a yw hyn yn arwain at gamddatganiad perthnasol yn y datganiadau ariannol eu hunain. Os byddwn yn dod i'r casgliad, yn seiliedig ar y gwaith rydym wedi'i wneud, bod camddatganiad sylweddol o'r wybodaeth arall hon, mae'n ofynnol i ni adrodd y ffaith honno. Nid oes gennym ddim i’w adrodd yn hyn o beth.

Barn ar faterion eraill a ragnodir gan Ddeddf Cwmnïau 2006

Yn ein barn ni, ar sail y gwaith a wnaed yn ystod yr archwiliad:

Materion y mae'n ofynnol i ni adrodd arnynt drwy eithriad

Yng ngoleuni'r wybodaeth a'r ddealltwriaeth o'r cwmni elusennol a'i amgylchedd a gafwyd yn ystod yr archwiliad, nid ydym wedi nodi camddatganiadau perthnasol yn Adroddiad yr Ymddiriedolwyr.

Nid oes gennym unrhyw beth i’w adrodd mewn perthynas â’r materion canlynol lle mae Deddf Cwmnïau 2006 yn ei gwneud yn ofynnol i ni adrodd i chi os, yn ein barn ni:

Tudalen 6

ADRODDIAD YR ARCHWILWYR ANNIBYNNOL I AELODAU Y COLEG CYMRAEG CENEDLAETHOL

Cyfrifoldebau ymddiriedolwyr

Fel yr eglurir yn llawnach yn y Datganiad o Gyfrifoldebau Ymddiriedolwyr, yr ymddiriedolwyr (sydd hefyd yn gyfarwyddwyr anweithredol y cwmni elusennol at ddibenion y gyfraith cwmnïau) sy’n gyfrifol am baratoi’r datganiadau ariannol ac am fod yn fodlon eu bod yn rhoi darlun gwir a theg, ac ar gyfer y fath reolaeth fewnol y mae’r ymddiriedolwyr yn barnu sy’n angenrheidiol i alluogi paratoi datganiadau ariannol sy’n rhydd o gamddatganiadau perthnasol, boed hynny oherwydd twyll neu wall.

Wrth baratoi’r datganiadau ariannol, mae’r ymddiriedolwyr yn gyfrifol am asesu gallu’r cwmni elusennol i barhau fel busnes byw, gan ddatgelu, fel y bo’n gymwys, materion sy’n ymwneud â busnes gweithredol a defnyddio sail busnes gweithredol cyfrifeg oni bai bod yr ymddiriedolwyr naill ai’n bwriadu diddymu’r busnes elusennol. cwmni neu i roi'r gorau i weithrediadau, neu nad oes ganddynt ddewis arall realistig ond gwneud hynny.

Ein cyfrifoldebau am archwilio’r datganiadau ariannol

Ein hamcanion yw cael sicrwydd rhesymol ynghylch a yw’r datganiadau ariannol yn eu cyfanrwydd yn rhydd o gamddatganiadau perthnasol, boed hynny oherwydd twyll neu wall, a chyhoeddi Adroddiad yr Archwilwyr Annibynnol sy’n cynnwys ein barn. Mae sicrwydd rhesymol yn lefel uchel o sicrwydd, ond nid yw’n warant y bydd archwiliad a gynhelir yn unol ag ISAs (DU) bob amser yn canfod camddatganiad perthnasol pan fydd yn bodoli. Gall camddatganiadau ddeillio o dwyll neu wall ac fe’u hystyrir yn berthnasol os, yn unigol neu gyda’i gilydd, y gellid yn rhesymol ddisgwyl iddynt ddylanwadu ar benderfyniadau economaidd defnyddwyr a wneir ar sail y datganiadau ariannol hyn.

Manylir isod i ba raddau y mae ein gweithdrefnau’n gallu canfod afreoleidd-dra, gan gynnwys twyll:

I ba raddau yr ystyriwyd bod yr archwiliad yn gallu canfod afreoleidd-dra, gan gynnwys twyll

Rydym yn nodi ac yn asesu risgiau camddatganiad sylweddol yn y Datganiadau Ariannol, boed hynny oherwydd twyll neu wall, ac yna, yn dylunio ac yn perfformio gweithdrefnau archwilio sy’n ymateb i’r risgiau hynny, gan gynnwys cael tystiolaeth archwilio sy’n ddigonol ac yn briodol i ddarparu sail ar gyfer ein barn. .

Buom yn trafod ein hannibyniaeth archwilio o ran cydymffurfio â’r Safon Foesegol Ddiwygiedig 2024 gydag aelodau’r tîm ymgysylltu wrth gynllunio’r archwiliad a buom yn monitro ein hannibyniaeth yn barhaus drwy gydol y broses.

Nodi ac asesu risgiau posibl yn ymwneud ag afreoleidd-dra.

Wrth nodi ac asesu risgiau camddatganiad sylweddol mewn perthynas ag afreoleidd-dra, gan gynnwys twyll a diffyg cydymffurfio â chyfreithiau a rheoliadau, roedd ein gweithdrefnau’n cynnwys y canlynol:

Holi rheolwyr, gan gynnwys cael ac adolygu dogfennaeth ategol, ynghylch polisïau a gweithdrefnau’r cwmni sy’n ymwneud â:

Trafod ymhlith y tîm ymgysylltu sut a ble y gallai twyll ddigwydd yn y Datganiadau Ariannol ac unrhyw ddangosyddion posibl o dwyll.

Cael dealltwriaeth o’r fframweithiau cyfreithiol a rheoleiddiol y mae’r cwmni elusennol yn gweithredu ynddynt, gan ganolbwyntio ar y cyfreithiau a’r rheoliadau hynny a gafodd effaith uniongyrchol ar y Datganiadau Ariannol neu a gafodd effaith sylfaenol ar weithrediadau’r cwmni elusennol, Y cyfreithiau a’r rheoliadau allweddol y gwnaethom eu hystyried yn y cyd-destun hwn gynnwys Deddf Cwmnïau'r DU a deddfwriaeth dreth berthnasol.

Ymateb archwilio i risgiau a nodwyd

Yn ogystal â’r uchod, roedd ein gweithdrefnau i ymateb i risgiau a nodwyd yn cynnwys y canlynol:

Tudalen 7

ADRODDIAD YR ARCHWILWYR ANNIBYNNOL I AELODAU Y COLEG CYMRAEG CENEDLAETHOL

Gwnaethom hefyd gyfleu cyfreithiau a rheoliadau perthnasol a nodwyd a risgiau twyll posibl i bob aelod o'r tîm ymgysylltu a pharhau i fod yn effro i unrhyw arwyddion o dwyll neu ddiffyg cydymffurfio â chyfreithiau a rheoliadau trwy gydol yr archwiliad.

Ceir disgrifiad pellach o'n cyfrifoldebau ar gyfer archwilio'r datganiadau ariannol ar wefan y Cyngor Adrodd Ariannol yn www.frc.org.uk/auditorsresponsibilities. Mae'r disgrifiad hwn yn rhan o Adroddiad yr Archwilwyr Annibynnol.

Defnydd o'n hadroddiad

Cyflwynir yr adroddiad hwn i aelodau’r cwmni elusennol yn unig, fel corff, yn unol â Phennod 3 o Ran 16 o Ddeddf Cwmnïau 2006. Mae ein gwaith archwilio wedi'i wneud er mwyn i ni allu datgan i aelodau'r cwmni elusennol y materion hynny y mae'n ofynnol i ni eu datgan iddynt mewn adroddiad archwilwyr ac nid at unrhyw ddiben arall. I’r graddau llawnaf a ganiateir gan y gyfraith, nid ydym yn derbyn nac yn cymryd cyfrifoldeb i unrhyw un ac eithrio’r cwmni elusennol ac aelodau’r cwmni elusennol fel corff, am ein gwaith archwilio, am yr adroddiad hwn, nac am y farn a luniwyd gennym.

Henry Lloyd-Davies (Uwch Archwilydd Statudol) dros ac ar ran Bevan Buckland LLP Cyfrifwyr Siartredig Ac Archwilwyr Statudol Llawr Gwaelod Tŷ Aberteifi Cwrt y Castell Parc Menter Abertawe Abertawe SA7 9LA

Dyddiad: 19 Tachwedd 2025

Tudalen 8

Y COLEG CYMRAEG CENEDLAETHOL

DATGANIAD O WEITHGAREDDAU ARIANNOL AM Y FLWYDDYN A DDAETH I BEN 31 MAWRTH 2025

----- Start of picture text -----
Nodyn Cronfeydd Cronfeydd 2025 2024
Anghyfyngedig Cyfyngedig
£ £
INCWM A GWADDOLION:
Rhoddion a Chymynroddion 2 0 1,050 1,050 46,685
Grantiau, Tanysgrifiadau ac Incwm Arall 3 10,882,105 12,000 10,894,105 11,144,360
Cyfanswm Incwm Gweithgareddau Elusennol 10,882,105 13,050 10,895,155 11,191,045
Incwm buddsoddi 4 150,673 0 150,673 152,858
Cyfanswm 11,032,778 13,050 11,045,828 11,343,903
GWARIANT:
Rhoddion a Chymynroddion 0 5,300 5,300 13,500
Grantiau, Gweithgareddau a Chostau 10,999,181 12,000 11,011,181 11,064,171
Cyfanswm Gwariant Gweithgareddau Elusennol 5 10,999,181 17,300 11,016,481 11,077,671
Arall 8 0 0 0 (1,131,683)
Cyfanswm 10,999,181 17,300 11,016,481 9,945,988
Enillion net/(colledion) ar fuddsoddiadau 53,316 0 53,316 260,234
INCWM NET/(GWARIANT) 86,913 (4,250) 82,663 1,658,150
CYSONI CRONFEYDD
Trosglwyddiadau rhwng cronfeydd (435) 435 0 0
Cyfanswm yr arian a ddygwyd ymlaen 4,124,955 72,750 4,197,705 2,539,556
CYFANSWM Y CRONFEYDD A DDYGWYD YMLAEN 20 4,211,433 68,935 4,280,368 4,197,705
----- End of picture text -----

Tudalen 9

Y COLEG CYMRAEG CENEDLAETHOL Y FANTOLEN 31 MAWRTH 202S Nodyn 2025 2024 ASEDAU SEFYDLOG Asedau diriaothol Buddsoddi8d8U 13 31,319 3,902,701 65,610 3,850,019 14 3,934.020 3,915,629 ASEDAU PRESENNOL Dyledwr Arian parr>J yn y banc ac mewn Ilaw 15 480.819 257.667 380,429 1,115,5S2 736.486 1,495,990 CREDYDVIYR Symiau sy'n ddyladu$ o knvn 18 1392,1381 11,213.9161 ASEDAU PRESENNOL NET 282,075 CYFANSWM ASEDAU LLAI ATEBOLRWYDD PRESENNOL 4.280,368 4,197,705 DARPARIAETH PENSIWN ASEDAU NET 4.280,368 4,197.705 CRONFEYDD Cronfeydd anghyfyng¢dlg Cronfa digwyddiadau anniswl Cronfa wrth gefn Cyfanswm cronf8ydd anghyfyryd 1.000,000 3,211.433 4,211.433 1.000.OCKJ 3,124.955 4.124,955 17 Cronfeydd eyfynpgdlg Cronleydd wrth gefn cyfyngedig Cyf8nswm cronfeydd cyfyngÈdig 68.93S 68.935 72,750 72.750 18 CYFANSWM CRONFEYDD 4,280.368 4.197,705 Cymersowryd y datganI￿JaU ariannol gan yr Yrnddinedolyr ac 8thrdothd èu cyhoeddi ar ac le'u 1lofn(￿d ar ei ran gan". Ymdd5rledolwr Tudalen 10

Y COLEG CYMRAEG CENEDLAETHOL

DATGANIAD LLIF ARIAN

AM Y FLWYDDYN A DDAETH I BEN 31 MAWRTH 2025

----- Start of picture text -----
Nodyn 2025 2024
£ £
Llif arian o weithgareddau gweithredu
Arian parod a gynhyrchir o weithrediadau 1 (977,911) 807,323
Llog a dalwyd 0 (47,544)
Arian net a ddarparwyd gan weithgareddau gweithredu (977,911) 759,779
Llif arian o weithgareddau buddsoddi
Prynu asedau sefydlog diriaethol 13 (16,291) (48,635)
Prynu buddsoddiadau asedau sefydlog 14 (129,381) (1,215,121)
Gwerthu buddsoddiadau asedau sefydlog 14 130,015 1,186,138
Llog a dderbyniwyd 3 135,673 132,858
Arian parod net a ddefnyddiwyd mewn gweithgareddau buddsoddi 120,016 55,240
Newid mewn arian parod a chyfwerth ag arian parod yn y cyfnod adrodd (857,895) 815,019
Arian parod a chyfwerth ag arian parod ar ddechrau'r cyfnod adrodd 1,115,562 300,542
Arian parod a chyfwerth ag arian parod ar ddiwedd y cyfnod adrodd 257,667 1,115,562
----- End of picture text -----

Tudalen 11

Y COLEG CYMRAEG CENEDLAETHOL

NODIADAU I'R DATGANIAD LLIF ARIAN - parhad AM Y FLWYDDYN A DDAETH I BEN 31 MAWRTH 2025

1. CYSONI (GWARIANT)/INCWM NET I LIF ARIAN NET O WEITHGAREDDAU GWEITHREDOL

Gwariant)/Incwm net ar gyfer y cyfnod adrodd
(yn unol â’r Datganiad o Weithgareddau Ariannol)
Addasiadau ar gyfer:
Taliadau dibrisiant
Colledion/(ennill) ar fuddsoddiadau
Llog a dderbyniwyd
Llog a dalwyd
Gostyngiad/(cynnydd) mewn dyledwyr
(Gostyngiad)/cynnydd mewn credydwyr
Gwahaniaeth rhwng tâl pensiwn a chyfraniadau arian parod
Arian net a ddarperir gan weithrediadau
2. DADANSODDIAD O NEWIDIADAU MEWN CRONFEYDD NET
Arian parod net
Arian parod yn y banc ac mewn llaw
Cyfanswm		 Ar 1.4.24
£
1,115,562
1,115,562		 2025
£
82,663
50,583
(53,316)
(135,673)
0
(100,390)
(821,778)
0
(977,911)
Llif arian
£
(857,895)
(857,895)		 2024
£
1,658,150
53,612
(260,234)
(132,858)
47,544
(97,428)
693,216
(1,154,678)
807,324
Ar 31.3.25
£
257,667
257,667

Tudalen 12

Y COLEG CYMRAEG CENEDLAETHOL

NODIADAU AR Y DATGANIADAU ARIANNOL AM Y FLWYDDYN A DDAETH I BEN 31 MAWRTH 2025

1. POLISÏAU CYFRIFEG

Sail paratoi'r datganiadau ariannol

Mae datganiadau ariannol y cwmni elusennol, sy’n endid budd cyhoeddus o dan FRS 102, wedi’u paratoi yn unol â’r SORP Elusennau (FRS 102) ‘Cyfrifo ac Adrodd gan Elusennau: Datganiad o Arferion Cymeradwy 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) (yn weithredol 1 Ionawr 2019)’, Safon Adrodd Ariannol 102 ‘Y Safon Adrodd Ariannol sy’n gymwys yn y DU a Gweriniaeth Iwerddon’ a Deddf Cwmnïau 2006. Mae’r datganiadau ariannol wedi’u paratoi o dan y confensiwn cost hanesyddol, ac eithrio buddsoddiadau sydd wedi’u cynnwys yn ôl gwerth y farchnad, fel y’i diwygiwyd gan ailbrisio rhai asedau.

Dyfarniadau cyfrifeg critigol a ffynonellau allweddol o ansicrwydd amcangyfrif

Ni ddefnyddiwyd unrhyw amcangyfrifon a dyfarniadau sylweddol wrth baratoi’r wybodaeth ariannol hon.

Polisïau incwm a chydnabod

Caiff eitemau incwm eu cydnabod a’u cynnwys yn y datganiadau ariannol pan fodlonir yr holl feini prawf canlynol:

Llog derbyniadwy

Mae llog ar gronfeydd a ddelir ar adnau yn cael ei gynnwys pan fo’n dderbyniadwy a gall yr elusen fesur y swm yn ddibynadwy; gwneir hyn fel arfer ar ôl cael gwybod am y llog a dalwyd neu sy'n daladwy gan y Banc.

Gwariant

Caiff rhwymedigaethau eu cydnabod fel gwariant cyn gynted ag y bydd rhwymedigaeth gyfreithiol neu ddeongliadol sy’n ymrwymo’r elusen i’r gwariant hwnnw, mae’n debygol y bydd angen trosglwyddo buddion economaidd fel setliad a gellir mesur swm y rhwymedigaeth yn ddibynadwy. Rhoddir cyfrif am wariant ar sail croniadau ac mae wedi'i ddosbarthu o dan benawdau sy'n cyfuno'r holl gostau sy'n gysylltiedig â'r categori. Lle na ellir priodoli costau'n uniongyrchol i benawdau penodol maent wedi'u dyrannu i weithgareddau ar sail sy'n gyson â'r defnydd o adnoddau.

Nodir grantiau a gynigir yn amodol ar amodau na chyflawnwyd ar ddyddiad diwedd y flwyddyn fel ymrwymiad ond heb eu cronni fel gwariant.

Dyrannu a dosrannu costau

Costau cymorth yw’r swyddogaethau hynny sy’n cynorthwyo gwaith yr elusen ond nad ydynt yn ymgymryd â gweithgareddau elusennol yn uniongyrchol. Mae costau cynnal yn cynnwys costau cefn swyddfa, personél cyllid, cyflogres a chostau llywodraethu sy'n cefnogi'r gweithgareddau addysgol. Mae’r seiliau ar gyfer dyrannu costau cymorth wedi’u nodi yn nodyn 7.

Asedau sefydlog diriaethol

Darperir dibrisiant ar y cyfraddau blynyddol canlynol er mwyn dileu pob ased dros ei oes ddefnyddiol amcangyfrifedig.

Gosodion a ffitiadau - 10 - 25% ar gost Cyfarpar cyfrifiadurol - 33% ar gost

Buddsoddiadau

Caiff buddsoddiadau eu prisio ar y pris cynnig a ddyfynnwyd. Mae enillion neu golledion heb eu gwireddu yn deillio o'r symudiad yng ngwerth y farchnad yn ystod y flwyddyn.

Tudalen 13

Y COLEG CYMRAEG CENEDLAETHOL

NODIADAU AR Y DATGANIADAU ARIANNOL - parhad AM Y FLWYDDYN A DDAETH I BEN 31 MAWRTH 2025

1. POLISÏAU CYFRIFEG - parhad

Dyledwyr

Mae dyledwyr masnach a dyledwyr eraill yn cael eu cydnabod ar swm y setliad. Caiff rhagdaliadau eu prisio ar y swm a dalwyd ymlaen llaw ar ôl ystyried unrhyw ostyngiadau masnach sy'n ddyledus.

Arian parod a chyfwerth ag arian parod

Mae arian parod a chyfwerth ag arian parod yn cynnwys arian parod a buddsoddiadau hynod hylifol tymor byr gydag aeddfedrwydd byr o dri mis neu lai o ddyddiad caffael neu agor y cyfrif adnau neu gyfrif tebyg.

Credydwyr

Mae credydwyr tymor byr yn cael eu mesur ar bris trafodion (sef pris yr anfoneb fel arfer).

Trethu

Fel elusen gofrestredig, yn gyffredinol mae’r elusen wedi’i heithrio rhag treth gorfforaeth o dan adrannau 466 i 493 o Ddeddf Treth Gorfforaeth 2010, ar yr amod bod yr incwm sy’n codi yn cael ei ddefnyddio at ddibenion elusennol. Mae adran 256 TCGA 1992 hefyd yn darparu eithriad rhag treth ar enillion cyfalaf, ar yr amod bod yr enillion yn cael eu defnyddio at ddibenion elusennol. Nid oes unrhyw dâl treth yn codi yn ystod y flwyddyn.

Cyfrifo'r gronfa

Gall cronfeydd anghyfyngedig gael eu defnyddio yn unol â’r amcanion elusennol yn ôl disgresiwn yr ymddiriedolwyr.

Dim ond at ddibenion cyfyngedig arbennig o fewn amcanion yr elusen y gellir defnyddio cronfeydd cyfyngedig. Mae cyfyngiadau'n codi pan nodir hynny gan y rhoddwr neu pan godir arian at ddibenion cyfyngedig penodol.

Mae esboniad ychwanegol o natur a diben pob cronfa wedi'i gynnwys yn y nodiadau i'r datganiadau ariannol.

Costau pensiwn a buddion eraill ar ôl ymddeol

Cynllun Blwydd-dal y Prifysgolion (USS) yw’r prif gynllun ar gyfer staff, sy’n darparu buddion yn seiliedig ar gyflog pensiynadwy terfynol ar gyfer aelodau Cyflog Terfynol (sydd bellach ar gau i newydd-ddyfodiaid) a Buddiannau Gyrfa wedi’u Hailbrisio (CRB) ar gyfer newydd-ddyfodiaid ers 2011. Delir asedau’r cynllun mewn cronfa ar wahân a weinyddir gan yr ymddiriedolwr, Universities Superannuation Limited.

Oherwydd natur gydfuddiannol y cynllun, nid yw asedau'r cynllun yn cael eu neilltuo i'r Coleg a sefydliadau unigol a gosodir cyfraniad cynllun cyfan. Mae’r Coleg felly yn agored i risgiau actiwaraidd sy’n gysylltiedig â gweithwyr sefydliadau eraill ac nid yw’n gallu nodi ei gyfran o asedau a rhwymedigaethau sylfaenol y cynllun ar sail gyson a rhesymol ac felly, fel sy’n ofynnol gan FRS102, mae’n rhoi cyfrif am y cynllun fel petai'n gynllun cyfraniadau diffiniedig.

O ganlyniad, mae’r swm a godwyd ar y cyfrif incwm a gwariant yn cynrychioli’r cyfraniadau sy’n daladwy i’r cynllun mewn perthynas â’r cyfnod cyfrifeg.

Cynhaliwyd prisiad diweddaraf Cynllun USS ym Mawrth 2023, ac ar sail y prisiad hwnnw daethpwyd â’r cynllun adfer diffyg oedd gynt mewn lle i ben, ac fe gafodd y newid hwn effaith sylweddol ar ddarpariaeth bensiwn y Coleg yng nghyfrifon 2023/24. Nid oes angen cynnwys darpariaeth yng nghyfrifon 2024/25.

Fodd bynnag, pe byddai USS yn ail-gyflwyno cynllun adfer diffyg yn dilyn prisiad actiwaraidd pellach yn y dyfodol, byddai rhwymedigaeth ar y Coleg unwaith eto i gyfrannu at gynllun o’r fath fel aelod sefydliadol.

Offerynnau ariannol

Mae'r cwmni elusennol wedi dewis mabwysiadu Adrannau 11 a 12 FRS 102 mewn perthynas ag offerynnau ariannol.

i. Asedau ariannol

Mae asedau ariannol sylfaenol, gan gynnwys dyledwyr masnach a dyledwyr eraill, balansau arian parod a banc a buddsoddiadau mewn papur masnachol, yn cael eu cydnabod i ddechrau ar bris y trafodiad, oni bai bod y trefniant yn drafodiad ariannu, lle caiff y trafodiad ei fesur ar werth presennol y derbyniadau yn y dyfodol a ddisgowntiwyd ar gyfradd llog y farchnad.

Mae asedau o'r fath wedyn yn cael eu cario ar gost wedi'i hamorteiddio gan ddefnyddio'r dull llog effeithiol.

Ar ddiwedd pob cyfnod adrodd, asesir asedau ariannol a fesurir ar gost amorteiddiedig i gael tystiolaeth wrthrychol o amhariad. Os oes amhariad ar ased, y golled amhariad yw'r gwahaniaeth rhwng y swm cario a gwerth presennol y llif arian amcangyfrifedig wedi'i ddisgowntio ar gyfradd llog effeithiol wreiddiol yr ased. Cydnabyddir y golled amhariad mewn elw neu golled.

Tudalen 14

Y COLEG CYMRAEG CENEDLAETHOL

NODIADAU AR Y DATGANIADAU ARIANNOL - parhad AM Y FLWYDDYN A DDAETH I BEN 31 MAWRTH 2025

1. POLISÏAU CYFRIFEG - parhad

Os bydd gostyngiad yn y golled amhariad sy'n deillio o ddigwyddiad ar ôl i'r nam gael ei adnabod, caiff y nam ei wrthdroi. Mae'r gwrthdroad yn golygu nad yw'r swm cario presennol yn fwy na'r swm cario pe na bai'r amhariad wedi'i gydnabod yn flaenorol. Mae gwrthdroad yr amhariad yn cael ei gydnabod mewn elw neu golled.

Mae asedau ariannol eraill, gan gynnwys buddsoddiadau mewn offerynnau ecwiti nad ydynt yn is-gwmnïau, yn gwmnïau cyswllt neu’n gyd-fentrau, yn cael eu mesur i ddechrau ar werth teg, sef pris y trafodiad fel arfer.

Caiff asedau o’r fath eu cario wedyn ar werth teg a chaiff y newidiadau mewn gwerth teg eu cydnabod mewn elw neu golled, ac eithrio bod buddsoddiadau mewn offerynnau ecwiti nad ydynt yn cael eu masnachu’n gyhoeddus ac na ellir mesur eu gwerthoedd teg yn ddibynadwy yn cael eu mesur ar gost llai amhariad.

Mae asedau ariannol yn cael eu dadgydnabod pan fydd (a) yr hawliau cytundebol i’r llif arian o’r ased yn dod i ben neu’n cael eu setlo neu (b) holl risgiau a gwobrau perchnogaeth yr ased yn cael eu trosglwyddo, yn sylweddol, i barti arall neu (c) mae rheoli’r ased wedi cael ei drosglwyddo i barti arall sydd â'r gallu ymarferol i werthu'r ased yn unochrog i drydydd parti digyswllt heb osod cyfyngiadau ychwanegol.

ii. Rhwymedigaethau ariannol

Mae rhwymedigaethau ariannol sylfaenol, gan gynnwys credydwyr masnach a chredydwyr eraill, yn cael eu cydnabod i ddechrau ar bris y trafodiad, oni bai bod y trefniant yn gyfystyr â thrafodiad ariannu, lle mae’r offeryn dyled yn cael ei fesur ar werth presennol derbyniadau’r dyfodol wedi’u disgowntio ar gyfradd llog y farchnad.

Mae credydwyr masnach yn rhwymedigaethau i dalu am nwyddau neu wasanaethau sydd wedi'u caffael fel rhan o fusnes arferol gan gyflenwyr. Mae credydwyr yn cael eu dosbarthu fel rhwymedigaethau cyfredol os yw taliad yn ddyledus o fewn blwyddyn neu lai. Os nad ydynt, cânt eu cyflwyno fel rhwymedigaethau anghyfredol. Mae credydwyr masnach yn cael eu cydnabod i ddechrau ar bris trafodion ac yna'n cael eu mesur ar gost wedi'i hamorteiddio gan ddefnyddio'r dull llog effeithiol.

Mae rhwymedigaethau ariannol yn cael eu dadgydnabod pan fydd y rhwymedigaeth yn cael ei dileu, hynny yw pan fydd y rhwymedigaeth gytundebol yn cael ei rhyddhau, ei chanslo neu pan ddaw i ben.

iii. Gwrthbwyso

Mae asedau a rhwymedigaethau ariannol yn cael eu gwrthbwyso a’r symiau net a gyflwynir yn y datganiadau ariannol pan fo hawl y gellir ei gorfodi’n gyfreithiol i wrthbwyso’r symiau cydnabyddedig a bod bwriad i setlo ar sail net neu i wireddu’r ased a setlo’r rhwymedigaeth ar yr un pryd.

Tudalen 15

Y COLEG CYMRAEG CENEDLAETHOL

NODIADAU AR Y DATGANIADAU ARIANNOL - parhad AM Y FLWYDDYN A DDAETH I BEN 31 MAWRTH 2025

2. RHODDION A CHYMYNRODDION

Unigolion a sefydliadau
Cymynroddion		 Cronfeydd
Anghyfyngedig
£
0
0
0		 Cronfeydd
Cyfyngedig
£
1,050
0
1,050		 2025
£
1,050
0
1,050		 2024
£
46,685
0
46,685

Noder bod y Datganiad o Weithgareddau Ariannol ar gyfer 2023/24 (tudalen 9) wedi nodi cyfanswm 'Rhoddion a Chymynroddion' o £58,250. Fodd bynnag, roedd y ffigwr hwnnw'n cynnwys £12,000 a dderbyniwyd fel 'Incwm Arall', nid fel rhoddion. Mae'r Datganiad o Weithgareddau Ariannol ar gyfer 2024/25 yn dangos y ffigwr cywir ar gyfer 'Rhoddion a Chymynroddion' yn 2024 a'r £12,000 wedi cael ei gynnwys yn y linell 'Grantiau, Tanysgrifiadau ac Incwm Arall' yn lle.

3. GRANTIAU, TANYSGRIFIADAU AC INCWM ARALL

Cronfeydd
Cronfeydd
Anghyfyngedig
Cyfyngedig
£
£
Grantiau Llywodraeth
10,107,295
0
Tanysgrifiadau Sefydliadol
99,404
0
Cymraeg Gwaith
625,000
0
Grantiau Eraill
8,000
0
Incwm Arall
42,406
12,000
10,882,105
12,000
Mae’r grantiau a dderbyniwyd, sydd wedi’u cynnwys yn yr uchod, fel a ganlyn:
Grantiau Llywodraeth Cymru
CYFANSWM INCWM GWEITHGAREDDAU ELUSENNOL
Cronfeydd
Cronfeydd
Anghyfyngedig
Cyfyngedig
£
£
10,882,105
13,050
4. INCWM BUDDSODDI
Rhenti a dderbyniwyd
Incwm buddsoddiadau
5. GWARIANT GWEITHGAREDDAU ELUSENNOL
Cronfeydd
Cronfeydd
Anghyfyngedig
Cyfyngedig
£
£
Costau Uniongyrchol
2,071,550
0
Grantiau a Gweithgareddau (gw.n6)
7,414,023
17,300
Costau Cymorth (gw.n7)
1,513,608
0
10,999,181
17,300		 2025
£
10,107,295
99,404
625,000
8,000
54,406
10,894,105
2025
£
10,107,295
2025
£
10,895,155
2025
£
15,000
135,673
150,673
2025
£
2,071,550
7,431,323
1,513,608
11,016,481		 2024
£
10,228,000
99,403
723,400
0
93,558
11,144,360
2024
£
10,228,000
2024
£
11,191,045
2024
£
20,000
132,858
152,858
2024
£
1,929,682
7,736,414
1,411,575
11,077,671

Tudalen 16

Y COLEG CYMRAEG CENEDLAETHOL

NODIADAU AR Y DATGANIADAU ARIANNOL - parhad AM Y FLWYDDYN A DDAETH I BEN 31 MAWRTH 2025

6. GRANTIAU SY'N DALADWY

Addysg Uwch, Addysg Bellach a Phrentisiaethau
Roedd cyfanswm y grantiau a dalwyd i sefydliadau yn ystod y flwyddyn fel a ganlyn:
Prifysgol Abertawe
Prifysgol Aberystwyth
Prifysgol Bangor
Prifysgol Caerdydd
Prifysgol Cymru Y Drindod Dewi Sant
Prifysgol De Cymru
Prifysgol Metropolitan Caerdydd
Prifysgol Wrecsam
Prifysgol Cymru
Y Brifysgol Agored
Coleg Cambria
Coleg Caerdydd a'r Fro
Coleg y Cymoedd
Coleg Gwent
Coleg Gŵyr Abertawe
Coleg Sir Gâr / Ceredigion
Grŵp Llandrillo Menai
Coleg Merthyr
Grŵp Nedd Port Talbot
Coleg Penfro
Coleg Penybont
Addysg Oedolion Cymru
Hyfforddiant ACT
Hyfforddiant Cambrian
Educ8
ITEC
Urdd Gobaith Cymru
Cenedlaethol
Dyma gyfanswm y grantiau a dalwyd i unigolion yn ystod y flwyddyn:
Ysgoloriaethau Israddedig
Ysgoloriaethau Ôl-raddedig
Gwobrau a Bwrsariaethau		 2025
£
7,431,323
401,896
531,693
806,374
515,809
196,194
227,485
205,797
209,890
0
0
335,120
229,880
205,160
169,280
320,920
259,556
340,302
180,160
201,680
229,800
181,280
38,400
22,400
82,400
82,400
22,400
100,000
98,800
6,195,076
2025
£
639,500
594,447
2,300
1,236,247		 2024
£
7,736,414
507,694
483,122
901,789
608,018
169,028
360,534
311,909
74,659
2,496
0
286,800
343,800
215,900
210,400
317,800
258,889
327,300
159,400
187,800
200,300
200,900
38,400
83,550
82,400
82,400
82,400
0
98,051
6,595,738
2024
£
609,000
531,676
0
1,140,676

Tudalen 17

Y COLEG CYMRAEG CENEDLAETHOL

NODIADAU AR Y DATGANIADAU ARIANNOL - parhad AM Y FLWYDDYN A DDAETH I BEN 31 MAWRTH 2025

----- Start of picture text -----
7. COSTAU CYMORTH
Marchnata a Hyfforddiant Cytundeb
chyfathrebu Rhwydwaith
£ £ £
Gweithgareddau Elusennol 171,304 6,766 134,111
Rhent Gweinyddu Gweithgaredd
addysgol
£ £ £
Gweithgareddau Elusennol 123,279 191,730 801,231
Llywodraethu Cefnogaeth Cyfanswm
£ £ £
Gweithgareddau Elusennol 51,315 33,872 1,513,608
8. ARALL
2025 2024
£ £
Darpariaeth Pensiwn 0 (1,131,683)
Costau cysylltiedig â chynllun adfer diffyg y cynllun pensiwn (daeth i ben 2024)
9. INCWM/(GWARIANT)
Incwm/(gwariant) net yn cael ei ddatgan ar ôl codi tâl/(credydu):
2025 2024
£ £
Tâl yr archwilwyr 16,740 19,440
Dibrisiant - asedau dan berchnogaeth 50,583 53,612
10. TÂL A BUDDION YR YMDDIRIEDOLWYR
Nid oedd unrhyw dâl cydnabyddiaeth ymddiriedolwyr na buddion eraill ar gyfer y flwyddyn a ddaeth
i ben 31 Mawrth 2025 nac ar gyfer y flwyddyn a ddaeth i ben 31 Mawrth 2024.
Talwyd honorariwm o £7,500 yn ystod y flwyddyn i Gadeirydd y Bwrdd.
Treuliau Ymddiriedolwyr
Talwyd £2,286 i 7 ymddiriedolwr yn ystod y flwyddyn (2024: £3,595 i 9 ymddiriedolwr).
11. COSTAU STAFF
2025 2024
£ £
Cyflogau 1,646,648 1,529,876
Costau nawdd cymdeithasol 177,454 160,523
Costau pensiwn y cyflogwr 247,448 (892,400)
2,071,550 797,999
Roedd nifer misol cyfartalog y cyflogeion yn ystod y flwyddyn fel a ganlyn:
2025 2024
Staff 40 39
----- End of picture text -----

39

Tudalen 18

Y COLEG CYMRAEG CENEDLAETHOL

NODIADAU AR Y DATGANIADAU ARIANNOL - parhad AM Y FLWYDDYN A DDAETH I BEN 31 MAWRTH 2025

11. COSTAU STAFF - parhad

Roedd nifer y gweithwyr yr oedd eu buddion cyflogeion (ac eithrio costau pensiwn y cyflogwr) yn fwy na £60,000 fel a ganlyn:

£60,001 - £70,000
£70,001 - £80,000
£80,001 - £90,000
£90,001 - £100,000		 2025
3
2
0
1
6		 2024
0
2
0
1
3

Cyfanswm cyfraniadau pensiwn y cyflogwr a dalwyd i gynlluniau cyfraniadau diffiniedig ar gyfer y cyflogai ar gyflog uwch oedd £63,748 (2024: £49,120).

Personél rheoli allweddol .

Cyfanswm buddion gweithwyr personél rheoli allweddol yr Elusen oedd £399,519 (2024: £327,559)

12. CYMARIAETHAU AR GYFER Y DATGANIAD GWEITHGAREDDAU ARIANNOL (2023/24)

INCWM A GWADDOLION:
Rhoddion a Chymynroddion
Gweithgareddau elusennol
Addysg Uwch, Addysg Bellach a Phrentisiaethau
Incwm Buddsoddi
Cyfanswm
GWARIANT:
Rhoddion a Chymynroddion
Gweithgareddau elusennol
Addysg Uwch, Addysg Bellach a Phrentisiaethau
Arall
Cyfanswm
Enillion net ar fuddsoddiadau
INCWM NET
CYSONI CRONFEYDD
Trosglwyddiadau rhwng cronfeydd
Cyfanswm yr arian a ddygwyd ymlaen
CYFANSWM Y CRONFEYDD A DDYGWYD YMLAEN		 Cronfa
Anghyfyngedig
£
435
11,132,360
152,858
11,285,653
0
11,064,171
(1,131,683)
9,932,488
260,234
1,613,400
(28,000)
2,539,556
4,124,955		 Cronfa
Cyfyngedig
£
46,250
12,000
0
58,250
1,500
12,000
0
13,500
0
44,750
28,000
0
72,750
2024		 Cyfanswm
Cronfeydd
£
46,685
11,144,360
152,858
11,343,903
1,500
11,076,171
(1,131,683)
9,945,988
260,234
1,658,150
0
2,539,556
4,197,705

Tudalen 19

Y COLEG CYMRAEG CENEDLAETHOL

NODIADAU AR Y DATGANIADAU ARIANNOL - parhad AM Y FLWYDDYN A DDAETH I BEN 31 MAWRTH 2025

13. ASEDAU SEFYDLOG DIRIAETHOL

COST
Ar 1 Ebrill 2024
Ychwanegiadau
Ar 31 Mawrth 2025
DIBRISIANT
Ar 1 Ebrill 2024
Tâl am flwyddyn
Ar 31 Mawrth 2025
GWERTH LLYFR NET
Ar 31 Mawrth 2025
Ar 31 Mawrth 2024		 Gosodion a
ffitiadau
£
67,819
407
68,226
60,450
3,083
63,533
4,693
7,369		 Offer
Cyfrifiadurol
£
391,851
15,884
407,735
333,609
47,500
381,109
26,626
58,242		 Cyfanswm
£
459,670
16,291
475,961
394,059
50,583
444,642
31,319
65,611

14. BUDDSODDIADAU ASEDAU SEFYDLOG

GWERTH Y FARCHNAD
Ar 1 Ebrill 2024
Ychwanegiadau
Gwarediadau
Ailbrisiadau
Ar 31 Mawrth 2025
GWERTH LLYFR NET
Ar 31 Mawrth 2025
Ar 31 Mawrth 2024		 Buddsoddiadau
rhestredig
£
3,850,019
129,381
(130,015)
53,316
3,902,701
3,902,701
3,850,019

Mae'r buddsoddiad yn cynnwys £618,167 (2024: £461,707) wedi'i fuddsoddi mewn cronfa Hylifedd a £3,284,534 (2024: £3,388,312) wedi'i fuddsoddi mewn Cronfeydd Pen Agored.

15. DYLEDWYR: SYMIAU SY'N SYRTHIO'N DDYLEDUS O FEWN BLWYDDYN

Dyledwyr masnach
Dyledwyr eraill
Rhagdaliadau		 2025
£
257,424
143,533
79,862
480,819		 2024
£
16,826
275,000
88,603
380,429

Tudalen 20

Y COLEG CYMRAEG CENEDLAETHOL

NODIADAU AR Y DATGANIADAU ARIANNOL - parhad AM Y FLWYDDYN A DDAETH I BEN 31 MAWRTH 2025

16. CREDYDWYR: SYMIAU SY'N SYRTHIO'N DDYLEDUS O FEWN BLWYDDYN

Credydwyr masnach
Nawdd cymdeithasol a threthi eraill
Croniadau ac incwm gohiriedig
17. CRONFEYDD ANGHYFYNGEDIG
Ar 31 Mawrth
2024
£
Cronfa digwyddiadau annisgwyl
1,000,000
Cronfa Gyffredinol
3,124,955
Cronfa wrth Gefn
4,124,955		 Trosglwyddwyd
rhwng cronfeydd
£
0
(435)
(435)		 Derbyniwyd
£
0
11,086,094
11,086,094		 2025
£
210,881
40,813
140,444
392,138
Gwariwyd
£
0
(10,999,181)
(10,999,181)		 2024
£
1,041,351
38,888
133,677
1,213,916
Ar 31 Mawrth
2025
£
1,000,000
3,211,433
4,211,433

i. Mae’r Coleg wedi pennu cronfa o un miliwn o bunnau i ddelio gyda digwyddiadau annisgwyl a allai godi, neu costau cau posib pe tai angen dirwyn gweithgareddau’r elusen i ben;

ii. Cedwir gweddill cyllid anghyfyngedig y Coleg mewn Cronfa Gyffredinol, yn cynnwys mwyafrif incwm a gwariant y flwyddyn. Mae’r Coleg wedi clustnodi Cronfa wrth Gefn o rhwng dwy filiwn o bunnau a phedair miliwn o bunnau. Gellir buddsoddi'r arian yn y Gronfa wrth Gefn er mwyn creu incwm blynyddol i’r Coleg.

18. CRONFEYDD CYFYNGEDIG

Bwrsariaeth Gareth Pierce
Bwrsariaeth Goffa Dr Llŷr Roberts
Gwobr Talent Newydd
Ysgoloriaeth Cyngor Gwynedd
Ysgoloriaeth Defi Fet
Ysgoloriaeth Gwilym Prys Davies		 Ar 31 Mawrth
2024
£
0
8,750
0
0
37,000
27,000
72,750		 Trosglwyddwyd
rhwng cronfeydd
£
0
435
0
0
0
0
435		 Derbyniwyd
£
9,000
50
1,000
3,000
0
0
13,050		 Gwariwyd
£
(9,000)
(2,100)
(200)
(3,000)
(1,000)
(2,000)
(17,300)		 Ar 31 Mawrth
2025
£
0
7,135
800
0
36,000
25,000
68,935

i. Dyfarnwyd y bwrsariaethau cyntaf er cof am Dr Llŷr Roberts yn ystod 2024/25. Mae'r gronfa honno'n parhau ar agor i dderbyn rhoddion a dyfernir y bwrsariaethau i ariannu myfyrwyr i deithio fel rhan o'u hastudiaethau prifysgol;

ii. Derbyniwyd rhodd oddi wrth deulu y diweddar Gareth Pierce, cyn-Gadeirydd y Coleg, er mwyn cefnogi 'Gwobr Talent Newydd'. Sefydlwyd y wobr yn 2023 ac fe'i dyfernir i ddysgwr neu brentis sydd wedi dangos dawn arbennig yn y gweithle.

iii. Cefnogir ysgoloriaethau a bwrsariaethau yn ogystal gan Gyngor Gwynedd a CBAC (Bwrsariaeth Gareth Pierce). Mae'r Coleg yn dyfarnu’r gwobrau i fyfyrwyr cymwys sy’n astudio drwy gyfrwng y Gymraeg a darperir y cyllid yn flynyddol gan y ddau gorff.

19. CYTUNDEBAU PRYDLESU

Mae isafswm taliadau prydles o dan brydlesi gweithredu na ellir eu canslo yn syrthio'n ddyledus fel a ganlyn:

O fewn un flwyddyn
Rhwng un a phum mlynedd		 2025
£
126,867
179,286
306,153		 2024
£
121,992
268,084
390,076

Tudalen 21

Y COLEG CYMRAEG CENEDLAETHOL

NODIADAU AR Y DATGANIADAU ARIANNOL - parhad AM Y FLWYDDYN A DDAETH I BEN 31 MAWRTH 2025

20. SYMUDIAD MEWN CRONFEYDD

Cronfeydd anghyfyngedig
Cronfa digwyddiadau annisgwyl
Cronfa wrth gefn
Cyfanswm cronfeydd anghyfyngedig
Cronfeydd cyfyngedig
Cronfeydd wrth gefn cyfyngedig
Cyfanswm cronfeydd cyfyngedig
CYFANSWM CRONFEYDD		 Ar 1.4.24
£
1,000,000
3,124,955
4,124,955
72,750
72,750
4,197,705		 Symudiad net
£
0
86,913
86,913
(4,250)
(4,250)
82,663		 Trosglwyddwyd
rhwng
cronfeydd
£
0
(435)
(435)
435
435
0		 Ar 31.3.25
£
1,000,000
3,211,433
4,211,433
68,935
68,935
4,280,368

Mae'r symudiadau net mewn cronfeydd, sydd wedi'u cynnwys yn yr uchod, fel a ganlyn:

Adnoddau dod i
fewn
£
Cronfeydd anghyfyngedig
Cronfa digwyddiadau annisgwyl
0
Cronfa wrth gefn
11,032,778
Cyfanswm cronfeydd anghyfyngedig
11,032,778
Cronfeydd cyfyngedig
Cronfeydd wrth gefn cyfyngedig
13,050
Cyfanswm cronfeydd cyfyngedig
13,050
CYFANSWM CRONFEYDD
11,045,828
Cymariaethau ar gyfer symudiad cronfeydd
Ar 1.4.23
£
Cronfeydd anghyfyngedig
Cronfa digwyddiadau annisgwyl
1,000,000
Cronfa wrth gefn
1,539,555
Cyfanswm cronfeydd anghyfyngedig
2,539,555
Cronfeydd cyfyngedig
Cronfeydd wrth gefn cyfyngedig
0
Cyfanswm cronfeydd cyfyngedig
0
CYFANSWM CRONFEYDD
2,539,555		 Adnoddau a
wariwyd
£
0
(11,011,181)
(11,011,181)
(5,300)
(5,300)
(11,016,481)
Symudiad net
£
0
1,613,400
1,613,400
44,750
44,750
1,658,150		 Enillion a
cholledion
£
0
53,316
53,316
0
0
53,316
Trosglwyddwyd
rhwng
cronfeydd
£
0
(28,000)
(28,000)
28,000
28,000
0		 Symudiad
cronfeydd
£
0
74,913
74,913
7,750
7,750
82,663
Ar 31.3.24
£
1,000,000
3,124,955
4,124,955
72,750
72,750
4,197,705

Mae symudiadau net cymharol mewn cronfeydd, sydd wedi’u cynnwys yn yr uchod, fel a ganlyn:

Cronfeydd anghyfyngedig
Cronfa digwyddiadau annisgwyl
Cronfa wrth gefn
Cyfanswm cronfeydd anghyfyngedig
Cronfeydd cyfyngedig
Cronfeydd wrth gefn cyfyngedig
Cyfanswm cronfeydd cyfyngedig
CYFANSWM CRONFEYDD		 Adnoddau
dod i fewn
£
0
11,285,653
11,285,653
58,250
58,250
11,343,903		 Adnoddau a
wariwyd
£
0
(9,932,487)
(9,932,487)
(13,500)
(13,500)
(9,945,987)		 Enillion a
cholledion
£
0
260,234
260,234
0
0
260,234		 Symudiad
cronfeydd
£
0
1,613,400
1,613,400
44,750
44,750
1,658,150

Tudalen 22

Y COLEG CYMRAEG CENEDLAETHOL

NODIADAU AR Y DATGANIADAU ARIANNOL - parhad AM Y FLWYDDYN A DDAETH I BEN 31 MAWRTH 2025

21. DATGELIADAU PARTÏON CYSYLLTIEDIG

Yn ystod y flwyddyn, ymgymerwyd â’r trafodion canlynol â phartïon cysylltiedig:

Swm o £3,354,694 (2024: £3,675,641) i Sefydliadau Addysg Uwch er mwyn ariannu gweithgareddau addysgol yn y sefydliadau hynny. Mae'r sefydliadau hyn yn warantwyr y Coleg fel y nodir isod.

22. CWMNI CYFYNGEDIG TRWY WARANT

Mae'r Coleg yn gwmni cyfyngedig trwy warant ac felly nid oes ganddo gyfalaf cyfrannau. Gwarantwyr y cwmni yw'r sefydliadau canlynol:

Prifysgol Abertawe Prifysgol Aberystwyth Prifysgol Bangor Prifysgol Caerdydd Prifysgol Cymru Prifysgol Cymru Y Drindod Dewi Sant Prifysgol De Cymru Prifysgol Metropolitan Caerdydd Prifysgol Wrecsam Y Brifysgol Agored yng Nghymru Llyfrgell Genedlaethol Cymru Cymdeithas Llywodraeth Leol Cymru Cymdeithas Ysgolion Dros Addysg Gymraeg Rhieni dros Addysg Gymraeg Undeb Cenedlaethol Myfyrwyr Cymru Mudiad Meithrin Addysg a Gwella Iechyd Cymru

Cyfyngir rhwymedigaeth pob aelod i £10, sef y swm y mae pob aelod yn ymrwymo i’w gyfrannu at asedau’r Coleg pe bai’n cael ei ddirwyn i ben tra’i fod yn aelod neu o fewn blwyddyn i ddiwedd ei aelodaeth, er mwyn:

(a) talu dyledion a rhwymedigaethau'r Coleg a ddigwyddodd tra roeddent yn dal yn aelod,

(b) talu costau, taliadau a threuliau dirwyn i ben, ac

(c) addasu hawliau'r cyfranwyr hynny ymhlith ei gilydd.

Tudalen 23

Y COLEG CYMRAEG CENEDLAETHOL

DATGANIAD MANWL O WEITHGAREDDAU ARIANNOL AM Y FLWYDDYN A DDAETH I BEN 31 MAWRTH 2025

INCWM A GWADDOLION
Incwm buddsoddi
Rhenti a dderbyniwyd
Incwm buddsoddiadau
Gweithgareddau elusennol
Grantiau Llywodraeth
Tanysgrifiadau Sefydliadol
Cymraeg Gwaith
Grantiau Eraill
Incwm Arall
Rhoddion
Cyfanswm adnoddau sy'n dod i mewn
GWARIANT
Gweithgareddau elusennol
Cyflogau
Nawdd cymdeithasol
Pensiynau
Grantiau i sefydliadau
Grantiau i unigolion
Arall
Pensiynau
Costau cynnal
Marchnata a chyfathrebu
Hyfforddiant
Costau cytundebau rhwydwaith
Rhent		 2025
£
15,000
135,673
150,673
10,107,295
99,404
625,000
8,000
54,406
1,050
10,895,155
11,045,828
1,646,648
177,454
247,448
6,195,076
1,236,247
9,502,873
0
171,304
6,766
134,111
123,279		 2024
£
20,000
132,858
152,858
10,228,000
99,403
723,400
0
93,558
46,685
11,191,046
11,343,904
1,529,876
160,523
239,283
6,595,738
1,140,676
9,666,096
(1,131,683)
170,691
11,234
95,440
119,243

Tudalen 24

Nid yw'r dudalen hon yn rhan o'r datganiadau ariannol statudol

Y COLEG CYMRAEG CENEDLAETHOL

DATGANIAD MANWL O WEITHGAREDDAU ARIANNOL - parhad AM Y FLWYDDYN A DDAETH I BEN 31 MAWRTH 2025

----- Start of picture text -----
2025 2024
£ £
Gweinyddiaeth
Gweinyddiaeth 141,147 199,877
Gosodion a ffitiadau 3,083 3,455
Offer cyfrifiadurol 47,500 50,156
Llog banc 0 47,544
191,730 301,032
Gweithgareddau addysgol
Gweithgareddau addysgol 801,231 616,257
Llywodraethu
Llywodraethu 51,315 58,477
Llywodraethiant
Costau cymorth
Tâl yr archwilwyr 16,740 19,440
Manion 17,132 19,761
33,872 39,201
Cyfanswm yr adnoddau a ddefnyddiwyd 11,016,481 9,945,988
(Gwariant)/incwm net cyn enillion a cholledion 29,347 1,397,916
Enillion a cholledion cydnabyddedig wedi'u gwireddu
Enillion/(colledion)wedi'u gwireddu ar fuddsoddiadau asedau sefydlog 53,316 260,234
(Gwariant)/incwm net 82,663 1,658,150
----- End of picture text -----

Tudalen 25

Nid yw'r dudalen hon yn rhan o'r datganiadau ariannol statudol

REGISTERED COMPANY NUMBER: 07550507 (England and Wales) REGISTERED CHARITY NUMBER: 1143525

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

Y COLEG CYMRAEG CENEDLAETHOL

Bevan Buckland LLP Chartered Accountants And Statutory Auditors Ground Floor Cardigan House Castle Court Swansea Enterprise Park Swansea SA7 9LA

Y COLEG CYMRAEG CENEDLAETHOL

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page
The Chair's Report 1
Report of the Trustees 2 to 5
Report of the Independent Auditors 6 to 8
Statement of Financial Activities 9
Balance Sheet 10
Cash Flow Statement 11
Notes to the Cash Flow Statement 12
Notes to the Financial Statements 13 to 23
Detailed Statement of Financial Activities 24 to 25

Y COLEG CYMRAEG CENEDLAETHOL

THE CHAIR'S REPORT FOR THE YEAR ENDED 31 MARCH 2025

It is my pleasure to present the Coleg’s Financial Statements for 2024/25.

Since I became Chair of the Coleg’s Board in 2022, I have been impressed by the way in which the Coleg’s work in the higher education, further education and apprenticeships sectors has grown in breadth and impact.

I would like to thank Board members, the Chief Executive, managers and staff for their support once again this year. In doing so, I would like to refer in particular to William Callaway, a member of the Coleg Board since 2016 and chair of the Coleg’s Audit and Risk Committee since 2017, for the support and sound advice he has given me and my predecessors. William’s term has now ended, but his quiet and consistent contribution over the years has been of great benefit to the Coleg.

The Coleg is moving into another new phase in its history, following the designation to advise Medr on matters relating to the Welsh language, and as it continues to support efforts to reach the goal of a million Welsh speakers and to double daily use of the language by 2050. I would like to thank the Welsh Government’s ministers and officers for their cooperation, with thanks in particular to the former Minister for Education and Welsh Language, Jeremy Miles, and the current Minister with responsibility for the Coleg, Mark Drakeford, and his officers, for their support for our work.

Page 1

Y COLEG CYMRAEG CENEDLAETHOL

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

The trustees (who are also non-executive directors of the charity for the purposes of the Companies Act 2006), present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Charitable objectives

The objective of the Coleg will be, for the benefit of the public, promoting learning and knowledge by:

Public benefit

The Trustees have considered the Charities Commission guidelines on public benefit recognising the three principles of public interest and they are of the opinion that the Coleg, as a charity, satisfy those principles. The Objectives of the Coleg are noted above.

STRATEGIC REPORT Financial review

The results and financial position for the year ended 31 March 2025 are set out on pages 10 to 24.

Revenue arises largely from funds received from the Welsh Government. The majority of the costs in the year have been costs related to the funding of the Coleg's program of activities, in the form of grant funding to universities, further education colleges and apprenticeship providers; the central running costs of the Coleg; and the support costs of educational activities within individual institutions as well as nationally across the sectors.

This year's accounts show a slight surplus, affirming that the Coleg’s operational position retains a healthy balance between income and expenditure.

Investment policy

The Coleg's Finance and General Purposes Committee have developed an investment policy which has been ratified by the Coleg Board, which provides a framework for the Coleg's investments including ethical considerations upon investing. The Committee has appointed Sarasin as investment managers and the Coleg formally monitors investment performance on a quarterly basis through the Committee.

Reserves policy and going concern

The Trustees are satisfied that the Coleg's assets are adequate to fulfil its obligations in relation to its projected commitments. Welsh Government have committed to continuing to fund and support the Coleg's work during the current Senedd term, and this is evidenced by statements issued by Welsh Ministers on the floor of the Senedd, and in writing, including the designation of the Coleg as a body to advise Medr (the Commission for Tertiary Education and Research).

The Coleg has adopted a robust policy for dealing with reserves since its establishment in 2011. Reserves are divided into three parts:

i) Unforeseen events fund; ii) Unrestricted Reserves fund; iii) Restricted reserves that have been transferred to Coleg for a specific purpose.

Page 2

Y COLEG CYMRAEG CENEDLAETHOL

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

The Coleg has set aside a fund of one million pounds to deal with unforeseen events that may arise, or possible closing costs if the charity's activities need to be wound down.

The Coleg has designated a fund of between two million pounds and four million pounds that can be invested in order to create an annual income for the Coleg.

The Coleg has received generous donations from benefactors to the Coleg over the years for specific purposes and these amounts are paid into a restricted fund to be used for those specific purposes. This fund includes the Gwilym Prys Davies scholarship fund, the Anne Brooke scholarship fund, and the Wiliam Salesbury fund. When receiving donations for a specific purpose the Coleg will place the donation in a restricted fund and report on it in its annual accounts.

Financial and risk management objectives and policies

The Board carries the overall responsibility for ensuring there is a sound system of risk management, control and governance. The Board’s members discharge this responsibility through the following elements:

The Coleg's approach for the effective management of risk is set out below:

As part of the risk management framework, the Coleg clearly identifies risks of various kinds to the achievement of its objectives. These risks may be strategic or operational and may present potential implications for the Coleg's reputation, its financial position or its day to day operations or any combination thereof.

The Coleg actively encourages all managers to consider risk implications of each major decision, contract or project as a normal part of their day to day work.

The Coleg integrates risk management into the annual planning process which is the means by which the Board determines and co-ordinates the Coleg's academic and other activities.

The Board and the senior management team endeavour to identify and focus on immediate and transient risks with strategic implications, which may change from week to week, as well as on the more substantial and permanent risks which are identified in the Coleg's risk register.

Managers are expected to link risk identification to action, whether in mitigation of the risk or in response to it. The management team effectively operates the risk management procedures as part of the day to day operation of the Coleg.

The Board requires the Audit and Risk Committee to undertake an assessment three times a year of significant risk through a snapshot assessment, and the Coleg's risk register is updated in consultation with internal audit. The assessment is recorded through the risk register and is part of the ongoing process of risk management. The risk register identifies significant risks and contains details of:

The Audit and Risk Committee regularly reviews the adequacy of the process of risk management at the Coleg as it continues to be developed.

The Board is of the view that there is an ongoing process for identifying, evaluating and managing the Coleg's significant risks that has been in place for the year ended 31 March 2025 and in place up to the date of approval of the annual report and financial statements and that it is regularly reviewed by the Board.

Plans for the future

It is likely that there will be a number of significant changes during the next period. Medr is now established and has published its first Strategic Plan. The Coleg has been designated by Welsh Ministers to advise Medr, and we will work together with Medr as it develops a Tertiary Welsh Medium Strategic Plan over the next two years. The Coleg will act strategically in the higher education, further education, apprenticeships and schools’ sectors (specifically post-16 provision) in order to develop and maintain first class Welsh-medium and bilingual provision. By doing this the Coleg will make a specific contribution to the objective of creating a million Welsh speakers and doubling the daily use of the

Page 3

Y COLEG CYMRAEG CENEDLAETHOL

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

language by attracting students, learners and apprentices with a range of language skills to Welsh-medium and bilingual provision.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Charity constitution

The Board comprises up to 12 members who are non-executive directors and Trustees, including the Chair, appointed in accordance with the Coleg's governance instrument. A clear distinction is drawn between the role of the Chair and that of the Coleg's Chief Executive. Those matters specifically reserved to the Board for decision are set out in the Articles of Association of the Coleg. The Board holds to itself the responsibilities for the ongoing strategic direction of the Coleg, the effective and efficient use of resources and the approval of major developments and receives regular reports from senior management.

The Board meets at least three times a year and has three standing committees (Finance and General Purposes Committee, Audit and Risk Committee, and Appointments and Governance and Standards Committee). The Coleg also has two forums representing the sector – the Academic Board and the Post-16 Strategic Board, which provide a platform for formal engagement between the Coleg and it’s branches in the universities and colleges, and can provide advice to the Board on matters within the higher education and further education and apprenticeship sectors.

The Audit and Risk Committee advises and supports the Coleg’s Board and officers by providing them with independent assurance on the effectiveness of the Coleg's internal control, corporate governance and risk management. The Audit and Risk Committee also makes recommendations regarding the appointment of internal and external auditors and reviews the Coleg's financial statements, and prior to submission to the Board, reviews the management letter and receives and considers progress reports on areas of significant risk identified by academic managers. In addition, the Audit and Risk Committee receives and considers reports as they affect Coleg business and monitors compliance with regulatory requirements. Although senior officers attend Audit and Risk Committee meetings as required, they are not members of the Committee.

TIAA are the internal auditors of the Coleg and received several reports from the internal auditors during the year, including internal control, key financial controls – follow up, performance management, risk management framework, data protection/GDPR and annual report by TIAA. Updates were received at all meetings of the Audit and Risk Committee on acting against the recommendations of the internal auditors. The Audit and Risk Committee wishes to commend the work of the officers, committee members and internal auditors in ensuring constant improvements in the processes. An internal audit programme has been agreed for 2025/26.

As a charitable company, the Coleg is governed by its Articles of Association, which provide for the appointment and reappointment of Trustees. In order to ensure an independent element to the appointment of Trustees, the Board established an Appointments and Governance and Standards Committee. The Committee is responsible for maintaining the appointment processes of members of the Coleg’s Board, including the Chair, and other committee members within the governance structure of the Coleg’s Board. The Coleg is committed to high standards of corporate governance, and therefore the Committee also oversees standards of governance within the Coleg.

Trustees are appointed for an initial term of four years, renewable for a maximum of another four year term. The Chief Executive and members of the Coleg's management team attend meetings of the Trustees, and present papers on their areas of responsibility.

The Trustees decide on the strategy for the Coleg. The implementation of the strategy and the operational management is delegated to the Chief Executive and his colleagues.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number: 07550507 (England and Wales)

Registered Charity number: 1143525

Registered office

Y Llwyfan, Ffordd Y Coleg, Caerfyrddin, Sir Gaerfyrddin, SA31 3EQ

Page 4

Y COLEG CYMRAEG CENEDLAEfHOL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 ￿RCH 2025 Trust•ès J Hayes Tmstee Rh Evans Trustee A.8eynon Trustee Profèssor E M Thomas Trustse Professor A Jon8s Trustpe M Huws Tmstee A M Lloyd-Willi8ms Trustee N Elias TrLLSteè PiotP850r P ap Uwyd Trustee Ll A Roberts Trust88 W C8118way Trustee lunthl 8.11.241 Dr A Eirug Trustaè and Ch8iman Company Sèerètary Dr D Phillips Audltorn Bevan Buckland LLP Chartered Accountsnts And Ststutory Auditors Ground Floor C8rdKJan House Castle Court Sw8n8è8 Enterpr158 Park Swansèa SA7 9LA STA TEMENT OF TRU8TEES' RESPONS181LITIES The trustees (who 8re 8L80 the non4x8culive directors of Y Colèg Cymr8eg Cen8dlaethol lor th purFoses ol company lawl are ￿spOnSible for preparing the Annual Report and th& financi81 statements In accordanca with applicabl8 law And United ￿'ngdoM Accounting Standards Iunrtwj Ki￿d0M GerraI￿ Acc8ptsd Acc¢unb'rrfJ Practs'cel. CDrnpany law raquiras thè trust8&s lo p￿part financi31 statements for èAch fin8n¢ial year wh￿h give a truè and fair view ol the state ol affairs of th9 chantsbk ccmpany 8n(l of the incoming r&sour¢g5 and application ol rasourcès, includlng thè Income and expenditure. of the charitabl8 compary tjr that wrhxl. In prepariro thoss fingnd81 8ts1ements, the trustees are required to select suitable accounbro poli¢ie$ 8fKI appty them conststenlty". obs8rv8 Ihe rnelhods and principles In thè Charity SORP". make judgèmènts #nd eslirn3¢es th8t are re8sonabk and pnyjènt." slate whether applicable accounting staNJards have been followed. subJ"g¢t lo any rnaterial d8partur8s disdos8d 8nd explained in the fiTrAnaal slatèments, prepare the finanaal slatèmonts on the going (xJnc8m baws unb$$ rt i% in8ppropnots to prnsumo th81 thtt Charitab￿ ¢omp8ny will CLJntinue in busin8ss. The trustèes are responsib￿ for keeping proper accounthng [￿rdS which disclose wrth ￿8$Onable accuracy at any tirne the financial position of tha chafrtabb cornpany to eTrab￿ thèm to ensure that the f nancial statemènts compty wrth Comp8nie3 Act 2006. They are aLso ￿ponSIble Ivr Safeguarding the assèts of the charitable company an(J henc6 lor taking rèa50nabb steps for Ihe prev&nkn"on and d8laclK)n of fralkl and oth8r Irregulants"&s. In so far as the trustees are avrare.. thar• is no relevant audrt information of wh￿h tharrtab￿ company's auditors are unawarè". and the trustees have tskèn all stèps that they ought trj have taken to mBke themselves awa￿ ol any ￿￿Want audrt inlormab'on and to establish that tha auditors arè awaré of Ihat ifikjrnabon. Report ofthe try￿tee$, inco￿•r8￿. non- tive dirèctors, on trategic report, approved by ortler offv board of trusteès. #s the cornpany . and signed on lhe board'$ behalf by.. DrALED EIRUG Trustee Page 5

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF Y COLEG CYMRAEG CENEDLAETHOL

AUDITORS

Opinion

We have audited the financial statements of Y Coleg Cymraeg Cenedlaethol (the 'charitable company') for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Page 6

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF Y COLEG CYMRAEG CENEDLAETHOL

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the non-executive directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Extent to which the audit was considered capable of detecting irregularities, including fraud

We identify and assess the risks of material misstatement of the Financial Statements, whether due to fraud or error, and then, design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

We discussed our audit independence complying with the Revised Ethical Standard 2024 with the engagement team members whilst planning the audit and continually monitored our independence throughout the process.

Identifying and assessing potential risks related to irregularities.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

Enquiring of management, including obtaining and reviewing supporting documentation, concerning the company's policies and procedures relating to:

Discussing among the engagement team how and where fraud might occur in the Financial Statements and any potential indicators of fraud.

Obtaining an understanding of the legal and regulatory frameworks that the charitable company operates in, focusing on those laws and regulations that had a direct effect on the Financial Statements or that had a fundamental effect on the operations of the charitable company. The key laws and regulations we considered in this context included the UK Companies Act and relevant tax legislation.

Audit response to risks identified

In addition to the above, our procedures to respond to risks identified included the following:

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

Page 7

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF Y COLEG CYMRAEG CENEDLAETHOL

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Henry Lloyd-Davies (Senior Statutory Auditor) for and on behalf of Bevan Buckland LLP Chartered Accountants And Statutory Auditors Ground Floor Cardigan House Castle Court Swansea Enterprise Park Swansea SA7 9LA

Date: 19 November 2025

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Y COLEG CYMRAEG CENEDLAETHOL

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

----- Start of picture text -----
Note Unrestricted Restricted 2025 2024
funds funds
£ £
INCOME AND ENDOWMENTS:
Gifts and Bequests 2 0 1,050 1,050 46,685
Grants, Subscriptions and Other Income 3 10,882,105 12,000 10,894,105 11,144,360
Total Income for Charitable activities 10,882,105 13,050 10,895,155 11,191,045
Investment income 4 150,673 0 150,673 152,858
Total 11,032,778 13,050 11,045,828 11,343,903
EXPENDITURE:
Gifts and Bequests 0 5,300 5,300 13,500
Grants, Activities and Costs 10,999,181 12,000 11,011,181 11,064,171
Total Expenditure for Charitable activities 5 10,999,181 17,300 11,016,481 11,077,671
Other 8 0 0 0 (1,131,683)
Total 10,999,181 17,300 11,016,481 9,945,988
Net gains/(losses) on investments 53,316 0 53,316 260,234
NET INCOME/(EXPENDITURE) 86,913 (4,250) 82,663 1,658,150
RECONCILIATION OF FUNDS
Movement in funds (435) 435 0 0
Total funds brought forward 4,124,955 72,750 4,197,705 2,539,556
TOTAL FUNDS CARRIED FORWARD 20 4,211,433 68,935 4,280,368 4,197,705
----- End of picture text -----

Page 9

Y COLEG CYMRAEG CENEDLAETHOL BALANCE SHEET 31 MARCH 2026 2026 2024 FIXED A88ETS TgroJl8 8s8•ts Inwsbnen18 13 31.319 3,¥Jfd.701 65.610 3.850.019 14 3,934.020 3,915,629 CURRENT ASSErs D8btors 16 480,819 257,fj67 380,429 1,115.562 Ca8h at bank and in hand 738,486 1,495,990 CREOITORS Amounts lalling due wthin orw > 16 (392.1381 11,213,916) IIET CURRENT ASSErs 282,075 TOTAL ASSETS LE&8 cuRREP￿ UABILmE8 4.280.368 4.197.705 PENSION PROVI3ION NET ASSETS 4.280.368 4.197.705 FUNDS UnMtrlet•d lund unfr)r￿an frvents Iw•J 1.oc￿,0c 3.211,4J3 4.211.433 1.000,QC 3,124,955 4,124,95S Reservw fvnd Tot•1 unffj•tnd￿I ftJn(ts 17 Re$lrl¢t&d fvn¢y8 R8Strictad r8s8Ms funds 68.935 68.935 72,750 72.75) Total r88tn.ctod fvndB 18 TOTAL FUND8 4.280.368 4.197.705 The flnorKlal stotern u<... arbd on Its behamby DrALED Tr￿t•& Page 10

Y COLEG CYMRAEG CENEDLAETHOL

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

----- Start of picture text -----
Note 2025 2024
£ £
Cash flows from operating activities
Cash generated from operations 1 (977,911) 807,323
Interest paid 0 (47,544)
Net cash provided by operating activities (977,911) 759,779
Cash flows from investing activities
Purchase of tangible fixed assets 13 (16,291) (48,635)
Purchase of fixed asset investments 14 (129,381) (1,215,121)
Sale of fixed asset investments 14 130,015 1,186,138
Interest received 3 135,673 132,858
Net cash used in investing activities 120,016 55,240
Change in cash and cash equivalents in the reporting period (857,895) 815,019
Cash and cash equivalents at the beginning of the reporting period 1,115,562 300,542
Cash and cash equivalents at the end of the reporting period 257,667 1,115,562
----- End of picture text -----

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Y COLEG CYMRAEG CENEDLAETHOL

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net (expenditure)/income for the reporting period (as per the
Statement of Financial Activities)
Adjustments for:
Depreciation charges
Losses/(gain) on investments
Interest received
Interest paid
Decrease/(increase) in debtors
(Decrease)/increase in creditors
Difference between pension charge and cash contributions
Net cash provided by operations
2. ANALYSIS OF CHANGES IN NET FUNDS
Net cash
Cash at bank and in hand
Total		 At 1.4.24
£
1,115,562
1,115,562		 2025
£
82,663
50,583
(53,316)
(135,673)
0
(100,390)
(821,778)
0
(977,911)
Cash flow
£
(857,895)
(857,895)		 2024
£
1,658,150
53,612
(260,234)
(132,858)
47,544
(97,428)
693,216
(1,154,678)
807,324
At 31.3.25
£
257,667
257,667

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Y COLEG CYMRAEG CENEDLAETHOL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Critical accounting judgements and key sources of estimation uncertainty

There were no significant estimates and judgements used in the preparation of this financial information.

Income and recognition policies

Items of income are recognised and included in the financial statements when all of the following criteria are met:

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Allocation and apportionment of costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance personnel, payroll and governance costs which support the educational activities. The bases on which support costs have been allocated are set out in note 7.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 10 - 25% on cost Computer equipment - 33% on cost

Investments

Investments are valued at the quoted bid price. Unrealised gains or losses are derived from the movement in the market value in the year.

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Y COLEG CYMRAEG CENEDLAETHOL

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES - continued

Debtors

Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price).

Taxation

As a registered charity, the charity is generally exempt from corporation tax under sections 466 to 493 Corporation Tax Act 2010, provided the income arising is applied for charitable purposes. Section 256 TCGA 1992 also provides an exemption from tax on capital gains, provided the gains are applied for charitable purposes. No tax charge arises in the year.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The Universities Superannuation Scheme (USS) is the main scheme covering staff, which provides benefits based on final pensionable salary for Final Salary members (now closed to new entrants) and Career Revalued Benefits (CRB) for new entrants since 2011. The assets of the scheme are held in a separate fund administered by the trustee, Universities Superannuation Limited.

Because of the mutual nature of the scheme, the scheme's assets are not hypothecated to the Coleg and individual institutions and a scheme-wide contribution is set. The Coleg is therefore exposed to actuarial risks associated with other institutions' employees and is unable to identify its share of the underlying assets and liabilities of the scheme on a consistent and reasonable basis and therefore, as required by FRS102, accounts for the scheme as if it were a defined contribution scheme.

As a result, the amount charged to the income and expenditure account represents the contributions payable to the scheme in respect of the accounting period.

The latest valuation of the USS Scheme was carried out in March 2023, and based on that valuation the deficit recovery scheme previously in force was terminated, and this change had a significant impact on the Coleg's pension provision in the 2023/24 accounts. No provision is required in the 2024/25 accounts.

However, if a deficit recovery scheme is reintroduced by USS in future following further actuarial valuations, the Coleg will again be obligated to contribute to such a scheme as an institutional member.

Financial instruments

The charitable company has chosen to adopt the Sections 11 and 12 of FRS 102 in respect of financial instruments.

i. Financial assets

Basic financial assets, including trade and other debtors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

Page 14

Y COLEG CYMRAEG CENEDLAETHOL

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES - continued

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price.

Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publically traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

ii. Financial liabilities

Basic financial liabilities, including trade and other creditors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

iii. Offsetting

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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Y COLEG CYMRAEG CENEDLAETHOL

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

2. GIFTS AND BEQUESTS

Individuals and organisations
Bequests		 Unrestricted
funds
£
0
0
0		 Restricted
funds
£
1,050
0
1,050		 2025
£
1,050
0
1,050		 2024
£
46,685
0
46,685

Note that the Statement of Financial Activities for 2023/24 (page 9) indicated that a total of £58,250 was received as 'Gifts and Bequests'. However, that figure included £12,000 received as 'Other Income', not as gifts. The Statement of Financial Activities for 2024/25 shows the correct figure received as 'Gifts and Bequests' in 2024 and the £12,000 has been included in the line for 'Grants, Subscriptions and Other Income' instead.

3. GRANTS, SUBSCRIPTIONS AND OTHER INCOME

Unrestricted
funds
£
Government Grants
10,107,295
Institutional Subscriptions
99,404
Cymraeg Gwaith
625,000
Other Grants
8,000
Other Income
42,406
10,882,105
Grants received, included in the above, are as follows:
Welsh Government Grants
INCOME FOR CHARITABLE ACTIVITIES
Unrestricted
funds
£
10,882,105
4. INVESTMENT INCOME
Rents received
Investments income
5. EXPENDITURE FOR CHARITABLE ACTIVITIES
Unrestricted
funds
£
Direct Costs
2,071,550
Grants and Activties (see n.6)
7,414,023
Support Costs (see n.7)
1,513,608
10,999,181		 Restricted
funds
£
0
0
0
0
12,000
12,000
Restricted
funds
£
13,050
Restricted
funds
£
0
17,300
0
17,300		 2025
£
10,107,295
99,404
625,000
8,000
54,406
10,894,105
2025
£
10,107,295
2025
£
10,895,155
2025
£
15,000
135,673
150,673
2025
£
2,071,550
7,431,323
1,513,608
11,016,481		 2024
£
10,228,000
99,403
723,400
0
93,558
11,144,360
2024
£
10,228,000
2024
£
11,191,045
2024
£
20,000
132,858
152,858
2024
£
1,929,682
7,736,414
1,411,575
11,077,671

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Y COLEG CYMRAEG CENEDLAETHOL

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

6. GRANTS PAYABLE

Higher Education, Further Education and Apprenticeships
The total grants paid to institutions during the year was as follows:
Swansea University
Aberystwyth University
Bangor University
Cardiff University
University of Wales Trinity Saint David
University of South Wales
Cardiff Metropolitian University
Wrexham University
The University of Wales
Open University in Wales
Coleg Cambria
Coleg Caerdydd a'r Fro
Coleg Y Cymoedd
Coleg Gwent
Coleg Gŵyr Abertawe
Coleg Sir Gar
Grŵp Llandrillo Menai
Coleg Merthyr
Grŵp Nedd Port Talbot
Coleg Penfro
Coleg Penybont
Addysg Oedolion Cymru
ACT Training
Cambrian Training
Educ8
ITEC
Urdd Gobaith Cymru
National
The total grants paid to individuals during the year was as follows:
Undergraduate Scholarships
Postgraduate Scholarships
Awards and Bursaries		 2025
£
7,431,323
401,896
531,693
806,374
515,809
196,194
227,485
205,797
209,890
0
0
335,120
229,880
205,160
169,280
320,920
259,556
340,302
180,160
201,680
229,800
181,280
38,400
22,400
82,400
82,400
22,400
100,000
98,800
6,195,076
2025
£
639,500
594,447
2,300
1,236,247		 2024
£
7,736,414
507,694
483,122
901,789
608,018
169,028
360,534
311,909
74,659
2,496
0
286,800
343,800
215,900
210,400
317,800
258,889
327,300
159,400
187,800
200,300
200,900
38,400
83,550
82,400
82,400
82,400
0
98,051
6,595,738
2024
£
609,000
531,676
0
1,140,676

Page 17

Y COLEG CYMRAEG CENEDLAETHOL

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

7. SUPPORT COSTS

Marketing and
communications
Training
£
£
Charitable Activities
171,304
6,766
Rent
Administration
£
£
Charitable Activities
123,279
191,730
Governance
Support costs
£
£
Charitable Activities
51,315
33,872
8. OTHER
2025
£
Pension Provision
0
Costs associated with the pension scheme's deficit recovery plan (ended 2024).
9. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2025
£
Auditors' remuneration
16,740
Depreciation - owned assets
50,583
10. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025
nor for the year ended 31 March 2024.
The Chairman of the Board was paid an honorarium during the year totalling £7,500.
Trustees' expenses
7 trustees were paid a total of £2,286 (2024: £3,595 to 9 trustees).
11. STAFF COSTS
2025
£
Wages and salaries
1,646,648
Social security costs
177,454
Employer's pension costs
247,448
2,071,550
The average monthly number of employees during the year was as follows:
2025
Staff
40		 Network
agreement costs
£
134,111
Educational
activities
£
801,231
Totals
£
1,513,608
2024
£
(1,131,683)
2024
£
19,440
53,612
2024
£
1,529,876
160,523
(892,400)
797,999
2024
39

Page 18

Y COLEG CYMRAEG CENEDLAETHOL

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

11. STAFF COSTS - continued

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

£60,001 - £70,000
£70,001 - £80,000
£80,001 - £90,000
£90,001 - £100,000		 2025
3
2
0
1
6		 2024
0
2
0
1
3

The total employer's pension contributions paid to defined contributions schemes for the higher paid employee was £63,748 (2024: £49,120).

Key management personnel

The total employee benefits of the key management personnel of the Charity were £399,519 (2024: £327,559)

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES 2023/24

INCOME AND ENDOWMENTS:
Gifts and Bequests
Charitable activities
Higher Education, Further Education and Apprenticeships
Investment income
Total
EXPENDITURE:
Gifts and Bequests
Charitable activities
Higher Education, Further Education and Apprenticeships
Other
Total
Net gains on investments
NET INCOME
RECONCILIATION OF FUNDS
Movement in funds
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted fund
£
435
11,132,360
152,858
11,285,653
0
11,064,171
(1,131,683)
9,932,488
260,234
1,613,400
(28,000)
2,539,556
4,124,955		 Restricted
fund
£
46,250
12,000
0
58,250
1,500
12,000
0
13,500
0
44,750
28,000
0
72,750
2024		 Total
funds
£
46,685
11,144,360
152,858
11,343,903
1,500
11,076,171
(1,131,683)
9,945,988
260,234
1,658,150
0
2,539,556
4,197,705

Page 19

Y COLEG CYMRAEG CENEDLAETHOL

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

13. TANGIBLE FIXED ASSETS

COST
At 1 April 2024
Additions
At 31 March 2025
DEPRECIATION
At 1 April 2024
Charge for year
At 31 March 2025
NET BOOK VALUE
At 31 March 2025
At 31 March 2024		 Fixtures
and
fittings
£
67,819
407
68,226
60,450
3,083
63,533
4,693
7,369		 Computer
equipment
£
391,851
15,884
407,735
333,609
47,500
381,109
26,626
58,242		 Totals
£
459,670
16,291
475,961
394,059
50,583
444,642
31,319
65,611

14. FIXED ASSET INVESTMENTS

MARKET VALUE
At 1 April 2024
Additions
Disposals
Revaluations
At 31 March 2025
NET BOOK VALUE
At 31 March 2025
At 31 March 2024		 Listed
investments
£
3,850,019
129,381
(130,015)
53,316
3,902,701
3,902,701
3,850,019

The investment comprise £461,707 (2024: £461,707) invested in a Liquidity fund and £3,440,994 (2024: £3,388,312) invested in Open-End Funds.

15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Other debtors
Prepayments		 2025
£
257,424
143,533
79,862
480,819		 2024
£
16,826
275,000
88,603
380,429

Page 20

Y COLEG CYMRAEG CENEDLAETHOL

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Social security and other taxes
Accruals and deferred income		 2025
£
210,881
40,813
140,444
392,138		 2024
£
1,041,351
38,888
133,677
1,213,916

17. UNRESTRICTED FUNDS

Unforeseen events fund
General fund
Reserves fund		 At 31 March
2024
£
1,000,000
3,124,955
4,124,955		 Transferred
between
funds
£
0
(435)
(435)		 Received
£
0
11,086,094
11,086,094		 Expended
£
0
(10,999,181)
(10,999,181)		 At 31 March 2025
£
1,000,000
3,211,433
4,211,433

i. The Coleg has set aside a fund of one million pounds to deal with unforeseen events that may arise, or possible closing costs if the charity's activities need to be wound down;

ii. The remainder of the Coleg's unrestricted funds is held in a General Fund, comprising the majority of the year's income and expenditure. The Coleg has allocated a Reserve Fund of between two million pounds and four million pounds. Money from the Reserve Fund can be invested in order to create an annual income for the Coleg.

18. RESTRICTED FUNDS

Gareth Pierce Bursary
Dr Llŷr Roberts Memorial Bursary
New Talent Award
Cyngor Gwynedd Scholarship
Defi Fet Scholarship
Gwilym Prys Davies Scholarship		 At 31 March
2024
£
0
8,750
0
0
37,000
27,000
72,750		 Transferred
between
funds
£
0
435
0
0
0
0
435		 Received
£
9,000
50
1,000
3,000
0
0
13,050		 Expended
£
(9,000)
(2,100)
(200)
(3,000)
(1,000)
(2,000)
(17,300)		 At 31 March 2025
£
0
7,135
800
0
36,000
25,000
68,935

i. The first bursaries in memory of Dr Llŷr Roberts were awarded during 2024/25. That fund remains open to donations and the bursaries are awarded to fund students to travel as part of their university studies;

ii. A donation was received from the family of the late Gareth Pierce, former Chair of the Coleg, to support the 'New Talent Award'. The award was established in 2023 and is awarded to a learner or apprentice who has shown special talent in the workplace;

iii. Scholarships and bursaries are also supported by Cyngor Gwynedd and the WJEC (The Gareth Pierce Bursary). The Coleg awards these to eligible students who study through the medium of Welsh and the money is provided annually by both bodies.

19. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years		 2025
£
126,867
179,286
306,153		 2024
£
121,992
268,084
390,076

Page 21

Y COLEG CYMRAEG CENEDLAETHOL

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

20. MOVEMENT IN FUNDS

Unrestricted funds
Unforeseen events fund
Reserves fund
Total unrestricted funds
Restricted funds
Restricted reserves funds
Total restricted funds
TOTAL FUNDS		 At 1.4.24
£
1,000,000
3,124,955
4,124,955
72,750
72,750
4,197,705		 Net movement
in funds
£
0
86,913
86,913
(4,250)
(4,250)
82,663		 Transferred
between funds
£
0
(435)
(435)
435
435
0		 At 31.3.25
£
1,000,000
3,211,433
4,211,433
68,935
68,935
4,280,368

Net movement in funds, included in the above are as follows:

Unrestricted funds
Unforeseen events fund
Reserves fund
Total unrestricted funds
Restricted funds
Restricted reserves funds
Total restricted funds
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
Unforeseen events fund
Reserves fund
Total unrestricted funds
Restricted funds
Restricted reserves funds
Total restricted funds
TOTAL FUNDS		 Incoming
resources
£
0
11,032,778
11,032,778
13,050
13,050
11,045,828
At 1.4.23
£
1,000,000
1,539,555
2,539,555
0
0
0
2,539,555		 Resources
expended
£
0
(11,011,181)
(11,011,181)
(5,300)
(5,300)
(11,016,481)
Net movement
in funds
£
0
1,613,400
1,613,400
0
44,750
44,750
1,658,150		 Gains and
losses
£
0
53,316
53,316
0
0
53,316
Transferred
between funds
£
0
(28,000)
(28,000)
0
28,000
28,000
0		 Movement
in funds
£
0
74,913
74,913
7,750
7,750
82,663
At 31.3.24
£
1,000,000
3,124,955
4,124,955
0
72,750
72,750
4,197,705

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
Unforeseen events fund
Reserves fund
Total unrestricted funds
Restricted funds
Restricted reserves funds
Total restricted funds
TOTAL FUNDS		 Incoming
resources
£
0
11,285,653
11,285,653
58,250
58,250
11,343,903		 Resources
expended
£
0
(9,932,487)
(9,932,487)
(13,500)
(13,500)
(9,945,987)		 Gains and
losses
£
0
260,234
260,234
0
0
260,234		 Movement
in funds
£
0
1,613,400
1,613,400
44,750
44,750
1,658,150

Page 22

Y COLEG CYMRAEG CENEDLAETHOL

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

21. RELATED PARTY DISCLOSURES

During the year, the following transactions were undertaken with related parties:

An amount of £3,354,694 (2024: £3,675,641) was paid to Higher Education Institutions in order to fund educational activities in those institutions. These institutions are guarantors of the Coleg as set out below

22. COMPANY LIMITED BY GUARANTEE

The Coleg is a company limited by guarantee and accordingly does not have a share capital. The company guarantors are the following institutions:

Swansea University Aberystwyth University Bangor University Cardiff University University of Wales University of Wales Trinity Saint David University of South Wales Cardiff Metropolitian University Wrexham University Open University in Wales National Library of Wales Welsh Local Government Association Association of Schools for Welsh Language Education Parents for Welsh Language Education National Union of Students Wales Mudiad Meithrin Education and Health Improvement Wales

Each member's liability is limited to £10, namely the sum which each member undertakes to contribute to the Coleg's assets should it be wound up whilst they are a member or within a year of the end of their membership, in order to:

a) pay the Coleg's debts and liabilities which occurred whilst they were still a member, (b) pay the costs, charges and expenses of winding up, and

(c) adapt the rights of those contributors amongst each other.

Page 23

Y COLEG CYMRAEG CENEDLAETHOL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

INCOME AND ENDOWMENTS
Investment income
Rents received
Investments income
Charitable activities
Government Grants
Institutional Subscriptions
Cymraeg Gwaith
Other Grants
Other Income
Donations
Total incoming resources
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Grants to institutions
Grants to individuals
Other
Pensions
Support costs
Marketing and communications
Training
Network agreement costs
Rent		 2025
£
15,000
135,673
150,673
10,107,295
99,404
625,000
8,000
54,406
1,050
10,895,155
11,045,828
1,646,648
177,454
247,448
6,195,076
1,236,247
9,502,873
0
171,304
6,766
134,111
123,279		 2024
£
20,000
132,858
152,858
10,228,000
99,403
723,400
0
93,558
46,685
11,191,046
11,343,904
1,529,876
160,523
239,283
6,595,738
1,140,676
9,666,096
(1,131,683)
170,691
11,234
95,440
119,243

Page 24

This page does not form part of the statutory financial statements

Y COLEG CYMRAEG CENEDLAETHOL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

----- Start of picture text -----
2025 2024
£ £
Administration
Administration 141,147 199,877
Fixtures and fittings 3,083 3,455
Computer equipment 47,500 50,156
Bank interest 0 47,544
191,730 301,032
Educational activities
Educational activities 801,231 616,257
Governance
Governance 51,315 58,477
Governance
Support costs
Auditors' remuneration 16,740 19,440
Sundries 17,132 19,761
33,872 39,201
Total resources expended 11,016,481 9,945,988
Net (expenditure)/income before gains and losses 29,347 1,397,916
Realised recognised gains and losses
Realised gains/(losses) on fixed asset investments 53,316 260,234
Net (expenditure)/income 82,663 1,658,150
----- End of picture text -----

Page 25

This page does not form part of the statutory financial statements