REGISTERED CHARITY IYUMBER: 1152087 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL sfATEMENts FOR THE YEAR ENDED 31 MARCH 2025 FOR CABAN CEGIN Williams Denton Cyf Chartered Certified Accountants Glaslyn Ffordd y Parc Parc Menai Bangor Gwynedd LL57 4FE
CABAN CEGIN CONTENTS OF THE FINANCIAL STATEMENtS FOR THE YEAR EM)ED 31 MARCH 2025 Page Report of the Trnstees 1 10 3 Independent Emminer's Report Statement of Finaneial Aetivities Balance Sheet Notes to the Flnandxl Slatements 7 to 11 Detsiled Statement of FinanciAI Activitios 12
CABAN CEGIN REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The trnstees present their report with the flnancial statements of the charity for the year ended 31 March 2025. The IteeS have adopteA the provisions of Accouming and Reporting by Charities: Statement of Kecommended Practice applicable to rharities prepariDg their acwunts in accordance with the FiTW]cial RetKXtin8 Si8ndaTd 8M)licable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). Objectives and The objects of Caban Cegin are: - To advance and pmots the education of mainly, but not exclusively, prfrs¢h(M)l ¢hildren in Maesgeir¢hen, Bangor by providing safe and satisfying play and educational activities together with their parents / ca[S, where necessary, through the medium of Welsh. To advance and promots the edu¢ation of the parents / carers of those children, and to assist in the provision of education in gLKxI parenling skills to pMtect and preserve the good menthl, physical and emotional heahh of parents I carers and their children. Provision Caban Cegin is Tegistered with Care ItLspeclornte Wales to provide care for a maximum of 73 children under the age of 12 years old. Caban Cegin is open Monday to Friday from 9am until 6pm during school teTm-tirne. Caban Cegin Offe places for children aged 2 to 4 years old, including those who are eligible through the tA)cal Authority's Early Years Entitlement and Flying Stsrt Scheme. Caban Cegin also nms an After-SchiK)I Club. Caban Cegin Staff Caban Cegin employs a number of suitabty qualified bi-lingual members of stsff to ensure the required ratio of children to staff is maintsined tn awordan¢¢ with Welsh Govermn¢nt stsndards for tEgulated childcare. In 2024 125, all staff were paid alx)v¢ th¢ National Minimum Wage as set by Goven)m¢nt. Page I
CABAN CEGIN REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 ACHIEVEmEs AND PERFORMANCE Charitsbl¢ activities and Athievernents Caban C¢gin's main activities and achievements during tbe perlod were follows: 70 children were registered with Caban Cegin during 2024 125. - A total of 4 ¢hildrffl received additional I:1 11.2 support due to underdeveloped language and / or social skills. - All children's needs We identified and supported by the ALN team. IOOD/o of children's development was reLX)rder and monitored, ensuring that each individual reached their individual targets. - A total of 26 children received support from specialist agencies following Caban Cegin's &ssessments. IOOO/o of staff implement the Ihe new curTiculum for Wales 0 5 years principles. following the child's lead, method and - 10(P/o of children were included within the invitation to leam activities. lo/0 of slaff continued to encourage positive behaviour due to praise and rnodelling conrct behaviour. As a resulL the children's behaviour improved and they developed greater willingness and nd¢tandIng of the need to (ttmply with Caban Cegin rules. - lo/0 of the children were &ssessed using ihe Wellcomm assessment tool to identify needs of individual children. - IOOO/o of staff continued kn use ELKLAN methods. As a resulL the children were given greater opportunilies to expand their communication skills. IOOO/o of the children registered to participate in the Design to srnile scheme in Caban Cegin. As a result, they developed a greater awar¢ness of the importance of ornl hygiene. 10(P/o of children participated in the 'Good Start. scheme which encourages parents I carers to read with their child I children at home. All of th¢ thildren were supported to develop greater independence skills following 'Cafe Time, sessions. These sessions also enabled them to develop gTeater awaTenes5 of healthy eating and psOnal hygiene. All of Ihe children were more willing to ty healthy foods following implementation of the 'Healthy Pre4chwl Scheme.. - Regular. sensory movem¢nt Sessions were held in Caban Cegin. - Positive behaviour is encouraged through using praise daily. Staff wntinued to use a range of tools and ted)niques were used lo assess the needs and measure the development and progress of children attending Caban Cegin. Presented below are quotes received from parents / carers: "tmy child's] has develOd so much." "tmy child] bis speech has come along so much." "tmy child's] My child is always happy coming to Caban, sthff are great." .1 am happy with how (my child)has settled in, he absolutety loves coming.. Page 2
CABAN CEGIN REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Caban Cegin is grateful to all of the porfflts / carers for their fiill SUPPK)rt and Lwperation throughout the year. Caban Ce8in also W0ed ¢losely and effectivety with a range of different partner agencies such &$ Mudiad Meithri Dechraukn De& Cyngor Gwynedd. Health Visitor4 Family Supp)rt seICe Team around the child, Language and Play offices, Social Services, Design to Smile, Speech and Language office Ysgol Glancegin and Betsi Cadwaladr University Health Board io support the education and development of the children in Caban Cegin. Caban Cegin is very grateful to its parts)ers for their full support and co-operation throughout the year. FINANCIAL REVIEW Reserves policy Caban Cegin's tM)Ii¢y 15 to distribute funds as s(K)n as pjacticable after receipt and keep balances on reserves at a minimum. srRucfuRE, GOVERNANCE AIYD MANAGEMENT Governing doeumenl Thc Charity is wntrolled by its governing documenL a deed of trust and constitute5 an uninwTporated ¢harity. REFERENCE AND ADMIMSTRATIVE DETAllS Registered Charity number 1152087 Principal address Ysgol Glancegin Maesgeirchen Bangor Gwynedd LL57 1ST MRG W JONES. CHAIR MRS C W EVANS MR D GRIFFITHS Independent Examiner Williams Denlon Cyf Chartered Certified Accountants Glaslyn Ffordd y Parc Par¢ Menai Bangor Gwynedd LL57 4FE Approved by order of the board of trus*es on 20 November 2025 and signed on its behalf by: MR D GRIFF]THS. Tstee Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRusfEES OF CABAN CEGIN Independent examiner's report to the trustees of C4ban Cegin I report lo the charity trustees on my examination of the >Unts of Caban Cegin {the TSt) for the year ended 31 March 2025. Responsibilities and basis of report As the charity trustees of the Trust you are responsible for the preparntion of the acwunts in accordance with the requ1mentS of ihe Charfftties Act 2011 ('the Act,). I reprt in respect of my examination of the Tt'S accounts Cried out under Section 145 of the Act and in canying oul my examination I have followed all applicable Dire¢tions given by the Charity Commission under Section 145(5Xb) of the Ad. Ind¢pend¢nl examiner'$ $tstement I have completed my examination. I confirni that no material matt3 have come to my attenlion in connection with the examination giving me cause lo believe that in any malerial respect: accounting records were not kept in respect of the Trust as required by S¢¢tion 130 of the Act. or the accounts do accord with those records. or the accounts do not comply with the applicable quientS concerning the fom) and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requiremeni that the accounts give a true and fair view which is not a matter considered as part of an indepenaent examination. I have no concerns and have wme across no other mattets in Connection with the examination to which attention should be drawn in this report in order lo enable a proper understanding of the accounts to be reached. Mr Martin Barrett Williams Denton Cyf Chartered Certified Accountants Glaslyn Ffordd y Parc Par¢ Menai Bangor Gwynedd LL57 4FE Page 4
CABAN CEGIN STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR EIYDED 31 MARCH 2025 2025 Unrestricted fund 2024 Total funds Notes INCOME AND EIYDOWMENTS FROM Donations and legacies 201209 169,936 EXPENDITURE ON Charitable adiviti¢$ 235,110 181,264 Totsl 235ffj98 181,264 NET INCOME/(EXPEIYDrruRE) (34A89) (11,328) RECONCILIATION OF FUNDS Total fjjnds brought fon¥ard 123932 135,260 TOTAL FUNDS CARRIED FORWARD 89,4LI 123,932 The notes forni part of these financial statements Page 5
CABAN CEGIN BALANCE SHEET 31 MARCH 2025 21125 Unrestricted fund 2024 Total funds Notes FIXED A&SETS Tangible assets CURRENf ASSETS Cash at bank 94J)S 128,248 CREDITORS Amount5 falling due within one year (7,415) (4,316) NET CURRENT ASSETS 87,090 123,932 TOTAL ASSETS LESS CURRENT LIABILITIES 89,443 123,932 NET ASSETS 89,443 123,932 FIJNDS Unttstricted funds 89,443 123,932 TOTAL FUNDS 89,443 123,932 The financial statements were appmed by the Board of TTUS*es and authorised for issue on 20 November 2025 and were signed on its behalf by: MR D GRJFFITHS - Trustee The notes fonn part of these fllmncial statements Page 6
CABAIY CEGIN NOTES TO THE FINANCIAL STATEMEiYrs FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNfiNG POLICIES B451$ of PTep4ring the financial ststements The financial slatements of the charity, which is a public benefit entity under FRS 102, have iwi prepared in accordance with the Charities SORP {FRS 102) 'Accounling and Rep)rting by Charittes: Ststement of Recommended Prnctice applicable to chariti&s prepating their COUnts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Rew)rting Standard 102 'The Financial Reporting Standard applicable in the UK and Rq)ublic of Ireland, and the chItIeS Aci 2011. The financial statements have been prepared under the hislorical cosl convention. Income All income is re¢ognis¢d in the Statement of Financial Activities once the charity has entitlement lo the funds, it is probable that the income will be received and the amount can be measurtd reliably. Expendlture Liabilities recognised as expendithR as soon as there is a legal or constructive obligation committing the Charity to that expenditure, it is probable that a transfer of economic benefrts will be requittd in settlement and the amount ofthe obligation can be measured reliably. Expenditure is accounted for on an a¢¢ruals basis and has been classified under headings that aggregate all cost related to the category. Ivhere costs agnnot be dire¢t]y attributed to particular headings they have been allocated to a¢tivities on a b&8is consistent with the use of rQUr5, Tanzlbk rued assets DepRciation is provided at the following annual rdles in order to write off each assel over its estinted useful life. Plant and machinery 20ts10 on dUcIng balance T&xatlon The charity is exempt from tax on its charithble activities. Fund gecounting Unrestrlcted funds can used in accordance with the ¢hatitsbl¢ objectives at the dis¢rtion of the trustees. Restricied fidS can only be used for particular restric*d PLryises within the objects of the charity. Restrictions arise when specified by the donor or when funds are rnised for particular restricted purwyses. Further explanation of the nature and puwe of each fund is included in the noies to the financial slatements. Pension sts and other post-retlrement benefits The charity operates a defined wntribution pension scheme. Contributions payable to the charitys pension scherne aTe charged io the Statement of Financial Activities in the period to which they late. Page 7 continued...
CABAN CEGIN NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR EIYDED 31 MARCH 2025 TRUSTEES, REMUNERATION A]YD BENEFrrs There were no trustees, remuneration or other benefits for the year ended 31 Mareh 2025 nor for the year ended 31 March 2024. Trustees, ex8¢8 There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 MaTch 2024. STAFF Costs The average monthly numberof employees during the year as follows: 2025 13 2024 li Employees No employees recetved emoluments in eXs$ of £60,0. COMPARATIVES FOR THE STATEMENf OF FINANCIAL ACTIVITIES unstrICted fund INCOME AND ENDOWMENTS FROM Donations and legacies 169,936 EXPENDuRE ON Charitsble Activities 181,264 NET INCOMEI(LXPENDrruRE) (11.328) RECONCILIATION OF FUNDS Total fidS broughi foThvard 135,260 TOTAL FUNDS CARIUED FORWARD 123.932 Page 8 continued...
CABAN CEGIN NOTES TO THE FINANCIAL STATEMENIS- continued FOR THE YEAR ENDED 31 MARCH 2025 TANGIBLE FIXED ASSETS Plant and machinery COST Additions 2,941 DEPRECIATtoiy Charge for year NET BOOK VALUE At 31 MaKh 2025 2J53 At 31 March 2024 CREDITORS: Amouiyfs FALLING DUE WITHIIY OIYE YEAR 2025 2024 TtIOn and social security Other ¢reditors 2,079 2.237 2,855 7,415 4,316 MOVEMENT IIY FUIYDS Net movement in fiinds Ai 31.3.25 At1.4.24 Unrestrieted funds Genera] fimd 123,932 (34,489) TOTAL FUNDS 123,932 (34,489) 89,443 Net movement in funds included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fiuKI 201209 (23S698) (34,489) T(yfAL FUNDS 201209 (23S698) (34,489) Page 9 continued...
CABAN CEGIN NOTES TO THE FINANCIAL STATEMENTS- conttnued FOR THE YEAR ENDED 31 MARCH 2025 MOVEMENf IN FUNDS- continued Comparatives for movement in funds Net movement in funds At 31.3.24 At 1.4.23 Unre5tri¢ted funds General fund 135,260 (11,328) 123,932 TOTAL FUTrIDS 135,260 (11,328) 123,932 Comparative net movement in fund% included in the above are as follows: Inwming resources Resources exwLded Movement in funds Unrestrieted funds General fund 169.936 (181264) (11,328) TOTAL FUNDS 169.936 (181,264) (11,328) A CUnEnl year 12 months and prioryear 12 months combined position is &8 follows.. Net movement in funds At 31.3.25 At 1.4.23 Unrestricted funds GeTterdl fund 135,260 (45,817) 89,443 TOTAL FUNDS 135260 (45,817) 89,443 A current year 12 months and prior year 12 months combined net movem¢nt in funds, inched in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestrkted ndS General fimd 371,145 (416,962) {45,817) TOTAL FUNDS 371.145 (416962) (45,817) Page 10 conlinued...
CABAN CECIN NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR EIYDED 31 MARCH 2025 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2025. Pagell
CABAN CEGIN DETAILED STATEMENT OF FINANCIAL AcrtVlTIES FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 INCOME AND ENDOWMENrs Donatlons aDd legaties Grants Childcare Fees 161,760 39849 140.123 29,813 201209 169,936 Total incoming resources 201309 169,936 EXPEIYDITURE ChaTitsble activities Wages Pensions Telephone Postage and stationery Advertising Sundries Computer Costs Toys & Resources Subscriptions Cleaning Repairs & Maintenanc Pur¢hases 19S055 2,984 1,467 229 180 1,172 875 786 35 9,771 4?17 10,726 153.886 1.890 1.248 192 155 923 507 847 35 83 6,634 7,660 227A97 174,060 Other Plant and t)whillery SUprt costs Finance Bank charges 75 60 Governance Costs Accounlancy fees Legal fees Professional Services Payroll Costs IER F¢¢s 4,466 49 1,000 1,469 454 3,784 204 1,500 1,224 432 7A38 7,144 Tolai resources expended 235,698 181,264 Nel expendithr¢ {34,489) (11.328) This page does not fom part of the ststutory financial staternents Page 12