REGISTERED CHARITY NUMBER: 1152087 REPORT OF THE TRUSTEES AND UNAUDrrED FI]YANCIAL STATEMENrs FOR THE YEAR ENDED 31 MARCH 2024 FOR CABAN CEGIN Williams Denton Cyf Chartered Certified Accountants Glaslyn Ffordd y Parc Bangor Gwynedd LL57 4FE
CABAN CEGIN coNrENfs OF THE FIIYANCIAL STATEMENts FOR THE YEAR ENDED 31 MARCH 2024 Page Report of the Trustees 1 10 3 Independent Ex4miner's Report Statsment of Financial Adivities Balance Sheet Notes to the Financial Ststements 7 to 10 Detailed Statement of Finanoal Adivihes
CABAN CEGIN REPORT OF THE TRUSTEES FOR THE YEAR ENDED 3] MARCH 2024 The trustees present their reprt with the financial sthtements of the tharity for the year ended 31 March 2024. The trustee5 have adopted the provisions of Accounting and Rew)rting by Charities: Ststement of Recommended Practice applicable to charities preparing their accounts in COrdanCe with the Financial Rew)rting Standard applicable in the UK and Republic of Ireland (FRS 102) (effethive l January 2019). ORIEcfivES AND AcfivTfJES Objettives and aims The objects of Caban Cegin are: - To advance and prornote the education of mainly. but Th)t exclusively. pre-schwl children in Maesgeirchen. Bangor by pn)viding safe and satisfying play and educational activities together with th¢ir parents / Care where nelxssary, through the medium of Welsh. - To advance and prornofr the education of the parents / carers of those children. and to assist in the provision of education in gwd parenting skills to protect and preserve the goLxJ mentsL phystcal and emotional heahh of parents I corers 2nd their Childrt. Provi$lon Caban Cegin is r¢gi*red wlth Care thsWrate Wales to provide care for a Maximum of 73 chil(tren under the age of 12 years old. Caban Cegin is open Monday to Friday from 9am until 6pm during sch(K)I tetm-time. Caban Cegin offets places for children aged 2 to 4 years oll including those who are eligible througb the IK>eal Authority's Early Years Entitlement and Flying Stsrt Schane. Caban Cegin also njns an After-school Club. Caban Cegin Staff Caban Cegin employs a number of suitably qualified bi-lingual member5 of #aff to ensure the required ratio of ¢hildren to staff is mainthined in accordance with Welsh Government standards for regulated childcare. In 2023 / 24, all staff were paid above the National Minimum Wage as set by UK Government. Page I
CABAN CEGIN REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 ACHIEVEMENf AND PERFORMANCE Ch4ritsble activities and Aehievements Caban Cegin's main activities and achievements during the peri(Ml wejr as follows: . 70 children wtre registcred with Caban Cegin during 2023 124. - A total of 4 children rrfeived additional I: l 11.2 SUPFK)rt due to UndeeYek)pl language and / or social skills. All children's needs were Identifi and SUPFK)rted by the ALN team. - IIM) % of children's development was {x)rd and moniknred, ensuTing th* each individual reached their individual tsrgets. - A totsl of 20 thildren received supwrt from specialist language GTOUPS in order to devek)p their language, sla1 and concentration skills. - IOIP/o of staff c4)ntinued to implerncnt the 'Amser Caleb, methcd and principles. As a resulL the children's behaviour improved. and they develop greater willingness and understanding of the need to comply with Caban Cegin rules. - IOOO/o of staff continued to ELKLAN metho&s. As a resulL the children We given grets opportunities to expand their communication skills. IOO/o of the children registered to participate in the {Smile) Scheme. in Caban Cegin. As a resulL they developed a greater awareness of the importance of oral hygiene. - lo10 of children participated tn the 'Go(xl Start, SChC whith thcourdges parents I cartts to read with their child / hildren at home. - All of the chililrn wffc supp)rted io develop greater independence skills following 'Café Time. sessions. These Sessions also enabled them to develop greater awareness of healthy eating and TSOnal hygiene. - All of the children were MO willing to ty heahhy fdS following implementatiOD of the Trkalthy Pre-sd)ool Scheme,. - Regular'Taty Bumpkin. yObed. sensory n)ov¢ment seI0S were held tn Caban Cegin. - Regular'cai a Mai, sessions were also held in Caban Cegin lo encourage JK>Sitive behaviow. Staff continued to use a range of tools and te¢hniquos were used to assess the needs and measure the development and progress of Ghildren attending Caban Cegin. Presented below are quotas received from pwEnts I caret5: "tmy child's] loves coming to Caban" "tmy child] is always happy and Smiling corning to Caban." "[My child's] speech is coming along well." - 'Y am happy witb IK)w [my child] h&s settled he absolutely loves coming.. Caban Cegin is grateful to all of the / cwrr5 fortheir full supFK)rt and oFoperation throughout the year. Caban Cegin also W0ed closely and effectively with a range of different partner agencies such as Mudiad Meithrin, Cyngor Gwyned(L Ysgol Glancegin and Betsi Cadwaladr University Health &)ard 10 5UPPOrt the education and development of tbe children in Caban Cegin. Caban Cegin is very grateful to its partners for their full support and IperatiOn thrOugUt the year.
CABAN CEGIN REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 FllYANCIAL REVIEW Reserves policy Caban Cegin's policy is to distribute fimds &$ y)n as practicable aftff TCIPl and keep balauces on reserves at a minimum. STRucrUR GOVERNANCE AND MANAGElklENr Governing document The charity is controllal by its governing d(Kumen¢ a deed of trust and cx)nstitutes an unin¢on)orated clwity. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1152087 Principal addre8$ Ysgol Glancegin Maesgeirch Bangor Gwynedd LL57 1ST TnteeS MR G W JONES- CHAtR MRS C WEVANS Independent Examiner Williams Denton Cyf Charteml Certified Accountants Glaslyn Ffordd y Parc Parc Menai Bangor GwyTJedd LL57 4FE Approved by order of the board oftrnstees on 28 January 2025 and signed on its behalf by: MR D GRIFFITHS. Twstee Pa8¢ 3
INDEPEIWEIYT EXAMINER'S REPORT TO THE TRUSTEES OF CABAN CEGIN Independent examiner's rep)rt to the trust¢os of Caban Cegin I rep)rt to the ¢harity trustees on my examinatson of the &u)unts of Caban Cegin (the Trust) for the year ended 31 March 2024. Responsibilities and basis of rert As the charity trustees of the T you resp)nsible for the preparation of the w)unts in dance with the requ1mentS ofthe Clwities Act 2011 Cthe Aetj. I report in respect of my examinalion of the TnL8t's accounts out under Sedion 145 of the Act and in carying out my examination I have followed all applicable Directions given by the Charity Commi&sion UDder Section 145(5Xb) of the Act. Independent exajniner's ststement I have wmpleted my examination. I confirn? that no material matters have cfflie to my att¢nti(m in connection with the examination giving me cause to believe that in any material res. accounting reo)rds were not kept in rtspect of the Trust as requirnl by Seclion 130 of the Ac¢ or the accK)unts do not accord with those rewrds" or the accounts do not comply with the applicable Tequirema)ts C)c¢M7g the forn] and content of accounts set out in the ChaTilies (Accounts and Reports) Regulation5 21x18 other than any requirement that the trunts give a true and fair view which 15 t a matter conSid¢d as part of an independent examinalion. I have no concerns and have come a$ tK) other Matte in connection with the exaMItion to which attention should be drnwn in this report in order to enable a prOr uThlerstanding of the aco)unts to be reached. Mr Martin Barrett Williams Denton Cyf Chartered Certifial Aceountsnts Glaslyn Ffordd y Parc Parc Menai Bangor Gwynedd LL57 4FE 28 January 2025 Page 4
CABAN CEGIN STATEMENT OF FIliANCIAL AcrtvrriES FOR THE YEAR ELYDED 31 MARCH 2024 21124 Unrestricted fund 2023 Total funds Notes INCOME AND ENDOWMENfs FROM Donatlons and lega¢ies 169,936 158.156 EXPENDITURE ON Charitsble 4¢tivities 181264 184,379 NET IIYCOMEI(EXPENDrruRE) (11?28) (26,223) RECONCIIJATIOIY OF FUNDS Total funds broughi forward 135260 161,483 TOTAL FUIYDS CARRIED FORWARD 123932 135,260 The notes forni part of thtse financial statements Page 5
CABAN CEGIN BALANCE SHEET 31 MARCH 2024 2024 Unrestricted fund 2023 Total funds Not¢s CURRENf ASSETS Cash at bank 128248 135,260 CREDITORS Amounts falling due within one year {4J16) ET CURRENf ASSETS 123932 135.260 TOTAL ASSETS LE&S CURRENT LIABILITIES 123932 135,260 NET ASSETS 123,932 135.260 FUNDS Unrestricied funds 123932 135260 TOTAL FUNDS 123,932 135260 The fmancial statements were approved by the Boatd of TnLStees and authorised for issue on 28 janu 2025 and were signed on its behalf by.. J/Y E¥lR D GRIFFJTHS . Trnstee The Thxes fotm part of thts¢ financial statements Page 6
CABAN CECIN NOTES TO THE FINANCIAL STATEMEN15 FOR THE YEAR ENDED 31 MARCH 2024 AccouNfiNG POLICIES Basis of preparing the finaneial statements The financial statements of the charity, whith is a public benefft entity under FRS 102. have Fxen prepared in accordance with the Charities SORP (FRS 102) 'AoUnting and RertIng by Charitie5.' Statement of Recommend Practice applicable to clwAti&s prqwing their accounts in x¢ordance with the Financial RetKTrrting Standard applithle in tbe UK and Republic of Ireland (FRS 102) (¢fftIve l January 2019),, Financial Reporting Stsndard 102 The Financial ReimlD8 Sdard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been ppared under the historical cost onvention. Ineome All incorne is re¢ognised in the Statement of Financial Adivtties once the ¢harAty h&$ entitlement to the funds. it is probable that th¢ income will reLYived and the amount Can I msUred reliably. Expenditure Liabilities are Tecognised as expenditute as soon &8 there is a legal or c¥)nstiuthive obligation committing the charity kn that expenditure, it is proFAble that a transfer of economic benefts will be required in settlement and the amount of the obligation can measured reliably. Expenditure is accounted for on an accnlS basis and has been classified under headings that aggregate all L7)St related to the category. Where costs cannot be d1Cl1Y attnbUt to particular headings they bave been allated to adivitie5 on a basis consi5teJ)t with the use of resources. TaxatlOD The charity is exempi fiDm on its charitsble aL#ivitits. Fund accounting Unrestricted funds be used in accLYdance with the charitable objectives at the dIretIOn of the trustees. RestrAcd funds eaT) only be used for particular restricted purp)w within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted poSeS. Further explanation ofthe nature a1 purp)se of each fund is included in the nLrtes to the financia] Statements. Pension costs and other -retIrement benefits The charity operates a definal cx)ntribution pension scheme. Contributions payable kn the Charity's pension scheme are Charged to the Statemetrt of Financial Athivities in the 1(KI to which tlw relate. TRiJSTEES' REMUNERATION AND BENEFTTS There were no tntee5. remunerntion or other b¢n¢fts for the year ended 31 March 2024 nor for the year ended 31 Mar¢h 2023. Tn]stees' expenses Thffe were no tnte¢s, expenses paid f(the year ended 31 Mamh 2024 nor forthe year ended 31 Flarch 2023. Page 7 conlinued...
CABAN CEGIN NOTES TO THE FINANCIAL sfATEMEYfs- tontinued FOR THE YEAR ENDED 31 MARCH 2024 srAFF COSTS The avernge monthty number of employee5 during th¢ year was as follows: 2024 li 2023 li Employees No employees received emoluments in exc$ of £60,¢XIO. COMPARATIVES FOR THE STATEMENf OF FINANCIAL AcrivrriES Unrestricted fund INCOME AND ENDOWMEiYfs FROM Donation5 and legacles 158,156 EXPENDITURE ON Charitsble activities GENERAL 184J79 NET INCOMElff XPENDrruRE) (26,223 } RECOIYCILIATION OF FUNDS Total funds brought f¢)nvard 161.483 TOTAL FUNDS CARRIED FORWARD 135,260 CREDITORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 2024 2023 T&xation and social security Other credito 2,079 2337 4J16 continued...
CABAN CEGIN NOTES TO THE FINthCIAL STATEMENfs- Continued FOR THE YEAR ENDED 31 IRCH 2024 Net movement in fidS At 313.24 At 1.4.23 Unrestri¢¢ed funds 1353(dl (IlJ28) 123932 TIYTAL FUNDS 135260 {IlJ28) 123,932 Net movemenl in fiinds, included in the aknve are &8 follows: Incoming Resources expended Movement in funds Unrestricted funds General fimd 169.936 (181264) (liJ28) T(yfAL FUNDS 169,936 (181264) (liJ28) Comprdratives for movement in funds Net movement in fim&s At 31.3.23 At 1.4.22 UnrL8trieted funds General fimd 161.483 (26223) 135.260 TOTAL FUNDS 161,483 (26223) 135,260 COmpa1v¢ net movemejrt in funds, incIled in the ave are as follows: Incoming Resources Movement in funds Unrestrict¢d funth General fund 158.156 (184.379) (26223) TOTAL FUNDS 158.156 (184.379) (26223 } Page 9 continued...
CABAN CEGIIY NOTES TO THE FINANCIAL STATEMEKfs- ¢ontinue41 FOR THE YEAR ENDED 31 MARCH 2024 MOVEMEiYf IN FUNDS. Continued A current year 12 months and priory¢ar 12 nK)nths cTrnbined pItiOn is as follows: Net movement in funds At 31.3.24 At 1.422 Unrestricted funds General fimd 161.483 (37.551) 123.932 T(yfAL FUNDS 161,483 {37,551) 123,932 A current year 12 months and prior year 12 months combined n& movement in funds included in the above are L8 follows: Incoming resources Resources expended Movement in funds Unrestrided funds Generdl fur 328.092 (365,643) (37,551 } TOTAL FUNDS 328.092 (365.643) (37.551) RELATED PARTY DISCLOSURES There were no related party tranwtions forthe year ended 31 March 2024. Page 10