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← The Dean And Chapter Of Llandaff Cathedral

2023-12-31-accounts

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ANNUAL REPORT AND FINANCIAL STATEMENTS for the Year Ended 31 December 2023

The Dean and Chapter of Llandaff Cathedral Registered Charity number 1159090

For the AGM on 17 June 2024 For approval by Dean and Chapter on 20 June 2024

191

CONTENTS

Introduction 4 - 6
Trustees' Report 7 - 12
Financial Review 13 - 18
Dean and Chapters Responsibilities 19 - 20
Independent Auditors' Report 21 - 24
Statement of Financial Activities 25 - 27
Balance Sheet 28 - 29
Statement of Cash Flows 30
Notes to the Financial Statements 31 - 47

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REFERENCE AND ADMINISTRATIVE DETAILS

THE LLANDAFF CATHEDRAL COMMUNITY COUNCIL (LCCC) (previously The Parochial Church Council of Llandaff until May 2021)

INTRODUCTION

The Cathedral is the seat of the Bishop and the Mother Church of the Diocese and also serves as the Parish Church for the Parish of Llandaff. The Cathedral is located in Llandaff, Cardiff, CF5 2LA.

The Dean and Chapter of Llandaff Cathedral was registered as a charity with the Charity Commission on 6th November 2014 and has the charity number of 1159090.

The Clergy:

Dean &Vicar

Canons Residentiary Sub Dean and Precentor

TheVery Reverend Richard Peers (until 31 March 2024) The Reverend Jason Bray (to be installed 8 September 2024) The Reverend Canon Mark Preece (until 31 December 2023)

TRUSTEES

TheVery Reverend Richard Peers (resigned 31 March 2024) The Reverend Jason Bray (to be installed 8 September 2024)

Dean

The Reverend Canon Mark Preece (until 31 December 2023) New Precentor Canon IanYemm (appointed 5 October 2023) The Reverend Canon Jan van der Lely

Sub Dean and Precentor

Canon Chancellor

The Reverend Canon Steven Kirk (until 29 June 2023) The Reverend Canon Dr Sarah Rogers (from 4 July 2023)

In the stall of Fairwell

In the stall of St Andrew Canon Gerard Elias KC (until 4 July 2023) Hefin Owen (to be installed September 2024 )

In the stall of Llangwm Canon Paul Bennett

In the stall of St Dyfrig Canon Ceri Weatherall,Vice Chair of Chapter (Dubricius)

In the stall of Canon Treasurer Canon Rob Lewis

Archdeacon of Margam TheVenerable Michael Komor (until 31 December 2023) TheVenerable Mark Preece (from 1 January 2024)

Chief Operating Officer Geraint Hywel Williams (from 1 June 2023) Richard Bacon (Chief Executive and Chapter Clerk until 14 July 2023)

The Chancellor

The Reverend Canon Dr Jan van der Lely

Churchwardens: John Kenyon (until 26 April 2023) Sian Roberts (from 26 April 2023) Ian Macdonald Chair: Ged Bates (26 April 2023 - 9 December 2023) Craig Williams (from January 2024) Secretary: Sian Roberts (until 26 April 2023) Craig Williams (from 26 April 2023)

From 1 January to 26 April 2023: From 26 April 2023:

Elected Lay Members:

Jonathan Arter David Beard Scott Bowman Scott Bowman Val Evans-Tomlinson Val Evans-Tomlinson Ben Jenkins Ben Jenkins Nick Johnson Misha Klar John Kenyon Anne Lambert Rogers Misha Klar Ian Macdonald Anne Lambert Rogers Mary Madsen Ian Macdonald Geoffrey Morgan Tony Olavesen Tanya Miles Hefin Owen Tony Olavesen Matthew Roberts Daniel Palmer Clive Waldron Matthew Roberts Craig Williams Clive Waldron Craig Williams

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BANKERS AND PROFESSIONAL ADVISORS

BANKERS

NatWest Bank PLC Canton Branch 277 Cowbridge Road East Cardiff CF5 1WX

AUDITORS

Xeinadin Audit Limited 8[th] Floor Becket House 36 Old Jewry London EC2R 8DD

Jonathan Payne ACA

ARCHITECT

Dittrich HudsonVasetti Studios 12-13 9 Bath Buildings Montpelier Bristol BS6 5PT

Izaak Hudson

PROPERTY ADVISORS

Crofts Davies & Co 259 Heathwood Road Llanishen Cardiff CF14 4HS

Jonathan Crofts Davies

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THE TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

ACHIEVEMENTS AND PERFORMANCE

ACTIVITIES IN THE YEAR

AIM AND PURPOSE

Dean and Chapter as a body of trustees is responsible for the mission of the Church in Wales at the Cathedral: pastoral, social and ecumenical.

2023 was the first year post Covid with a full programme services and events all year; in fact we saw increased activity with concerts and other events, making the Cathedral busier than usual.

OBJECTIVES AND ACTIVITIES

We commit ourselves to reviewing our aims, objectives and activities each year.This review looks at what we have achieved and the outcomes of our work in the previous twelve months.The review also helps us to ensure our aims and activities remain focused on our stated objectives.We have referred to the Charity Commission's general guidance on public benefit, in particular the specific guidance on charities for the advancement of religion.This ensures that we continue our purpose of encouraging the beliefs, tenets and practices of Christianity, by seeking new followers and by encouraging and facilitating the practice of the Christian Faith by existing followers or adherents.

Encouraging and facilitating the practice of the Christian Faith by the Cathedral includes the following:

In addition to the above, Christian devotional acts and outreach work is carried out including:

Over the year we hosted:

68 external hires for concerts/events; 26 special school services; 26 school/college visits; 30 guided tours.

Our digital ministry is growing.The new Cathedral website launched in June 2023; from June to the end of the year the website had 95,000 views.

The Cathedral continues to livestream two services on Sundays as well as concerts, special services, and some weddings and funerals. Canon Jan’s ‘Thought for the Week’ averages 115 views each week. We continue to send a weekly newsletter to over 1,100 people.

We now have 1,450 subscribers to ourYouTube channel and in 2023 our videos had over 76,000 views.Total watch time increased almost 25% compared with 2022 and ourYouTube channel was seen over 800,000 times.We’re grateful for our small team of livestreaming volunteers.

3,300 people follow our account on X (formerly Twitter), over 2,500 on Facebook and 1,800 on Instagram.

Charitable activity continued through 2023 with £13,000 raised for Christian Aid, and special collections in Lent and in Advent, raising £3000 for Embrace the Middle East, and £1,350 for Macmillan Cancer Care.

The Sunday School continues to flourish with over 200 children registered; Chapter expressed their thanks to Ged and Kate Bates who moved away in December 2023, and who had run Sunday School and Safeguarding respectively. Sunday School was subsequently led by a small team of leaders, and Katherine Macdonald was appointed as Safeguarding Officer.

To facilitate this work it is important that we maintain the fabric of the Cathedral.

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STAFF

Staff are appointed by Dean and Chapter to specific roles within the Cathedral and Parish. The Trustees are very grateful to the staff for their contribution to the efficient running of the Cathedral.

Leicester Cathedral Choirs had sung, Llandaff performed Eleanor Daley’s beautiful piece Upon your heart. Later, the three choirs joined together to sing Edward Elgar’s monumental anthem Great is the Lord.With well over 100 people singing, the echo after the last chord lasted for nearly 10 seconds! The choir, as ambassadors for Llandaff Cathedral, did themselves proud, and many of the choristers will remember singing at St Paul’s for years to come.

During October half term, the Cathedral choir travelled to Belgium for a 5-day tour singing in various places around the region. Based in Kortrijk, the choir performed concerts to large and appreciative audiences in the seaside town of De Panne, as well as Ghent Cathedral and Sint Gilliskerk in the historic city of Bruges.The choir was also honoured to perform in front of hundreds of people at the Menin Gate,Ypres.Various excursions were organised between concerts and rehearsals, perhaps the most memorable of which was a river cruise in Bruges when the choir sang Thomas Tallis’ If ye love me in a cavernous acoustic underneath a medieval bridge! Tours are a fantastic way of developing the choir as a team, spending a few intensive days working and spending time with each other.The tour was made possible by funding from the Dean and Chapter and the Cathedral Choir Association.

Following the resignation of Richard Bacon, a recruitment exercise was conducted to appoint a new Chief Operating Officer on a full-time basis. Geraint Williams was appointed on 1 June 2023.

In order to increase our capacity for generating revenue through Facility Hire, a new HeadVerger was appointed in November 2023. Ian Cameron brings a wealth of practical experience as a retired South Wales Police Sergeant.

VOLUNTEERS

In addition to the employees, the Cathedral relies on the significant contribution of a large number of volunteers. Without these volunteers, many of the activities and services undertaken in the Cathedral would be greatly diminished and the Trustees would like to thank everyone who contributes in any way, whether large or small, in helping the Cathedral to fulfil its mission.

10 YEARS OF THE ORGAN

During 2023 we celebrated the 10[th] anniversary of completion of the Cathedral’s Nicholson Organ.A whole year of events was organised to celebrate the many facets of the instrument which is the largest wholly new cathedral organ to be built in the UK since 1962. In March over 20 organists took part in a 24-hour playathon which helped to raise money for the year’s remaining events. Later in the year we enjoyed a recital series, a screening of the 1925 film Phantom of the Opera with live improvised accompaniment, a Gala Concert with the Royal Welsh College of Music and Drama Orchestra and an Organ Discovery Day in August, led by one of the world’s leading organists and pedagogues, Professor Nathan Laube. In addition, two educational events for school children took place with performances of Mr Majeika and the Magic Organ demonstrating the organ’s versatility and colour.

Dr John Kenyon, Cathedral Archivist, passed away suddenly and unexpectedly on 8th February 2024. His untimely death shocked us all and our prayers and condolences are with his wife Chris and the family. John gave faithful service to the Cathedral for many years and in many roles, including Honorary Archivist, Churchwarden, Head Altar Server, Steward, and member of the Friends of the Cathedral. John is deeply missed.We are grateful that Dr Nick Lambert has taken up care for the Cathedral Archives with assistance from other volunteers.

MUSIC DEPARTMENT

BBC BROADCASTS

In October 2023, Canon Mark Preece was appointed Archdeacon of Margam, to take effect upon the retirement of fellow Chapter trustee theVenerable Mike Komor in January 2024.A recruitment exercise was conducted to appoint a new Canon Precentor. Following a thorough shortlisting and interview process, the Reverend IanYemm was appointed to the role and was subsequently installed on 8 February 2024.

The Cathedral Choir featured on BBC Radio 3 Choral Evensong on Wednesday 20[th] September, the first such broadcast to come from Llandaff for over 25 years.The choir performed music by Eleanor Daley, Humphrey Clucas, Grayston Ives and Kenneth Leighton, as well as an anthem in Welsh by Morfydd Owen. In December, three broadcasts over Christmas on BBC Radio Wales came from Llandaff including a live broadcast of the First Eucharist of Christmas on Christmas Eve.We are pleased that two further BBC Radio broadcasts are organised for 2024. Radio 4 Sunday Worship will be pre-recorded and broadcast on 20[th] October and another live Radio 3 Evensong is planned for 18[th] December.

In July 2023, we recruited a Music Animateur, Rachel Kilby, to begin a music outreach project with schools in the diocese; this has meant several schools experiencing choral singing and performing in the Cathedral or elsewhere. Many of the schools involved are in deprived areas. Rachel will have worked with over 1200 children during the 2023-24 academic year alone, which is an astonishing result.

MUSIC FOUNDATION

In July 2023, the Charity Commission communicated their rejection of an application which was formulated following a resolution of the Dean and Chapter to register a Music Foundation as an autonomous charity.The Charity Commission felt that the objectives of the new entity were too similar to those of the existing charity. Nevertheless, Chapter remains eager to demonstrate its commitment to the development of the Music Department and to outreach work within the diocese. Following advice from a charity law solicitor, Chapter approved the creation of a new sub-committee as the vehicle for the furtherance of music within the Cathedral.The Music Development Committee, chaired by the new Canon Precentor, will be created in 2024.

On 9[th] May 2023 the Cathedral Choir travelled to St Paul’s Cathedral to take part in the 368[th] Festival Service for the Clergy Support Trust having been invited to join the choirs of St Paul’s and Leicester Cathedrals. 32 choristers and 12 adult singers made the trip to London along with Residentiary Clergy and members of Chapter who joined a large congregation of 2000 people for the service, including Civic dignitaries.The first piece the combined choirs sang was William Byrd’s Sing joyfully, marking the 400[th] anniversary of the composer’s birth. After St Paul’s and

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LLANDAFF CATHEDRAL FESTIVAL

2023 saw the second Llandaff Cathedral Festival. From the 4th - 8th July there were 35 different events with 25 of them being free to attend. The 2023 Festival saw an increase in attendance and volunteering and during the 6 days there were over 400 performers involved including a Festival Chorus of 55 who represented 17 different choirs from across Cardiff. All diocesan schools and 6 local schools were invited to participate in a collaborative art project led by local artist Lowri Roberts which culminated in a recreation of our Lady Chapel window printed on fabric which hung from the Pulpit during the Festival and across the summer. Concert highlights included the Gala concert evening,A Night at the Opera, Late Night Poetry in the Lady Chapel with the National Poet of Wales, Rowan Williams in Conversation and a Twmpath in the Nave.Ticket sales topped nearly 1000, our free performances had nearly 350 in attendance and the Family Fun day saw over 1500 come through the doors. Chapter is delighted that as well as showcasing the Cathedral and a huge array of talents during the 5 days, the Festival also recorded a financial surplus of nearly £8,000.

DIVERSITY AND SUSTAINABILITY

In October 2023, Chapter adopted a Welsh Language policy which can be found on the Cathedral’s website.The policy aims to reaffirm Chapter’s commitment to the Welsh Language as an inherent part of the worship and ministry of the Cathedral at the heart of the capital city of Wales. For the first time, this report and accounts will be available in the Welsh Language.

In October 2023, Chapter adopted a comprehensive Equality, Diversity and Inclusion Policy and subscribed to the Church in Wales Dignity Charter.We are delighted to have worked with Business Wales which allowed us to subscribe to the Welsh Government Equality Pledge.

In 2024, we hope to subscribe to the Welsh Government’s Green Growth Pledge.We have been awarded Bronze Eco Church Status for our efforts to reduce our carbon footprint and incorporate environmental sustainability into our mission and worship.We hope to achieve a Silver Award in 2024.

Indeed, 2023 was the year in which we tackled the biggest capital project that the Cathedral has seen for a number of years, our heating system. It is our hope, over a number of years, to move to an air source heat pump system consistent with our objectives to reduce our carbon footprint but as a first step we have replaced the Cathedral’s gas boilers which had been in service for over 50 years. As with most major projects, in particular in a listed building environment, we encountered various unforeseen challenges but now that the works are complete we have an upgraded system, which is more efficient, has a lower carbon footprint, and is cheaper to run.

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FINANCIAL REVIEW

The overall position on unrestricted general funds for 2023 was a deficit:

Unrestricted Unrestricted
General Funds General Funds
2023 2022
£ £
Total Income 671,152 625,629
Total expenditure (780,688) (619,284)
Net surplus (defcit)
before revaluations		 (109,536) 6,345

Whilst reporting a deficit position is always disappointing, Chapter had, in fact, budgeted for a deficit of just over £98,000 during the year. In the event, the underlying deficit was £49,536 but the above result also reflects a provision of £60,000 (net) for an exceptional cost, further details of which are provided in the detailed accounts.

Our position was helped by a generous legacy from the estate of Mary Wines and a significant one off private donation. We are extremely grateful to those who have continued, and indeed started, to give regularly to the Cathedral, either through the plate at services or through other means (including digitally), and to those that have supported financially in other ways. Without this support, it would have been so much more difficult to continue the Cathedral’s ministry, and to maintain the 900 year old listed building that is our focal point.

Aside from the one off large donation referred to above, our giving levels through all different means were up by 15% compared with 2022 levels – 2022 was the year in which life returned to normality post Covid but plate collections were only re-introduced at Easter 2022 and so some of the year on year increase reflects a lower base position in that year.

The Cathedral is also dependent to a certain extent on the use of its facilities for concerts and other external events, including special services.

Thanks to the fantastic work of our Events team we were able to generate nearly 60% more income from concerts and other events at the Cathedral during the year (relative to 2022), and we also made some savings in utilities costs, given that we used temporary heating during the period when our gas boilers were being replaced.

In 2023, the Dean and Chapter incurred substantial expenditure in relation to the following key items of fabric:

By far the biggest project undertaken by Chapter during the year (and for many years) was the heating project referred to above. In financial terms, this was a project costing over £570,000 including associated fees and project management costs (spent during 2023 and spanning into 2024). £464,659 of that cost has been reflected in the 2023 accounts. Chapter is grateful to the Friends of Llandaff Cathedral for the support received in respect of the project (amounting to £261,976), to the Church in Wales for grants totalling £113,000 that have been applied towards these costs, and to the Listed Places of Worship Grant Scheme through whichVAT incurred of £77,997 has been recovered – because Chapter was not able to receive funding in full to cover the heating project

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however, it expects to fund around £117,000 of costs incurred from the charity’s reserves. Cash wise, £11,686 of that amount was funded during 2023, with the balance already funded (or expected to be funded) during 2024.

The investment properties have been revalued at the year end.This revaluation reflects the wider economic and property environment, with any resulting gains and losses outside of the Chapter's control. Any such gains and losses would only be realised if the Charity sold any of the investment properties. Over 2023 the Charity recorded a loss on revaluation of unrestricted fund investment properties amounting to £58,467 (2022: surplus of £505,710), reflecting prevailing market conditions.

On restricted funds the Cathedral realised a surplus before gains and losses on investments of £410,523 (2022: deficit of £17,765). £464,659 was applied to the heating project and other restricted funds of £54, 136 were expended in the year.

Full details of the assets and liabilities of the Cathedral are outlined in the Balance Sheet.Total unrestricted general funds carried forward at the year-end amounted to £7,142,777 (2022: £7,316,597). Total funds amounted to £7,846,108 (2022: £7,641,876).

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Cathedral and Parish of Llandaff is part of the Diocese of Llandaff within the Church in Wales. The Church in Wales is a Province within the Anglican Communion and, as such, exists to advance the Christian Religion through world-wide mission.The objective of the Chapter is to ensure that the life and work of the Cathedral helps to fulfil that mission, both locally and more widely, by enabling as many people as possible to worship, visit and be involved in the life of the Cathedral.

The Dean and Chapter welcomed the Right Reverend Mary Stallard, Bishop of Llandaff at her service of welcome in April 2023.The Dean Richard Peers went on sick leave during December 2023.TheVice Chair Ceri Weatherall chaired Chapter in his absence.

The Chapter and the LCCC are not bodies corporate, their composition, procedure and powers being regulated by the Constitution of the Church in Wales as amended from time to time by its Governing Body set up under Section 13(1) of the Welsh Churches Act 1914 and the Constitution of the Cathedral adopted on 19 June 2019. Members of the Chapter are appointed by the Bishop.

Elections to the LCCC are held at an AnnualVestry Meeting. All persons whose names are entered on the Electoral Roll are entitled to vote and stand for election. Before assuming office, every member of the Council publicly makes a declaration that he or she will be bound by the Constitution. Chapter has charged the Council to support the work of Chapter and build up the community life of the Cathedral.

The Cathedral services and worship put faith into practice through prayer and scripture, music and sacrament.

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The Representative Body of the Church in Wales holds the land and property of the Church in Wales including Llandaff Cathedral and other church buildings, including the churchyard, the other properties owned by the Cathedral and their contents.The Representative Body is an exempt Charity and was set up under section 13(2) of the Welsh Churches Act 1914. It acts on behalf of the Province in paying the stipends of the full-time clergy and administers the Church in Wales scheme of covenanted and gift aided giving recovering tax on behalf of the parishes.The salaries of Cathedral employees are paid by the Dean and Chapter.

The LCCC is the normal channel of communication between parishioners, the Chapter and the Bishop of the Diocese.All new members are provided with a summary of their responsibilities, and additional training is available if required.

Chapter and LCCC intend to continue working together closely, to improve the Cathedral’s effectiveness in carrying out its shared objectives.

RISK REVIEW

ORGANISATIONAL STRUCTURE

All members of the Cathedral Chapter are Trustees of the Charity.The Chapter is responsible, inter alia, for promoting the mission of the Cathedral, the parochial budget and all expenditure thereunder, the care and maintenance of the churchyard and the other properties owned by the Cathedral, and for action on any other matter referred to it in accordance with the Constitution.

COMMITTEE STRUCTURE

Since the new constitution was brought into effect in June 2019, Chapter established the following committees:

The members of Chapter acknowledge their responsibility as Trustees to identify, assess and manage risks.

The Finance Committee is made up of members of Chapter and other individuals with suitable skills and meets regularly to monitor the financial position and to identify and assess risks.A risk register is maintained, regularly reviewed and updated and is submitted for consideration at Chapter meetings. Following the pandemic, the Committee reviewed the approach to risk and has worked on a revised register and reporting.

All major financial risks have been identified and steps taken to alleviate these as far as is possible. The major risk is the possible inability to maintain a sufficient level of voluntary giving and fundraising to enable the Cathedral to continue to meet its aim and purpose.This is being addressed by efforts to increase the regular giving by worshippers at the Cathedral.

Each has terms of reference approved by Chapter, and minutes are reviewed and approved by Chapter.

The Finance Committee is chaired by Canon Treasurer Robert Lewis and its membership is made up of the Dean, the Canon Chancellor, the Canon Precentor and Matthew Roberts (as a representative of the LCCC).The Finance Committee held 10 meetings during the course of 2023.

The Human Resources Committee was chaired in 2023 by theVenerable Mike Komor and its membership is made up of the Canon Chancellor and Canon Sarah Rogers.The Human Resources Committee held one meeting during the course of 2023. From January 2024, the Human Resources Committee will be chaired by Canon Ceri Weatherall and an employment law specialist will be invited to join its membership.

Chapter approved an updated Safeguarding Policy in 2023, presented by Kate Bates the Cathedral Safeguarding Officer until 5 December 2023. Katharine Macdonald assumed the role of Cathedral Safeguarding Officer from 5 December 2023.

Canon Ceri Weatherall is the Safeguarding Trustee.

The fabric of the Cathedral is monitored by the Cathedral Architect.

The finances are controlled by the preparation of an annual budget and the monitoring of income and expenditure against this budget in monthly accounts which are submitted to meetings of the Finance Committee and Chapter.

RESERVES POLICY

The LCCC is chosen from the Congregation, its members being elected annually at the EasterVestry meeting, by members of the Cathedral on the Electoral Roll.The People's Churchwarden (elected by members at the annual EasterVestry) and theVicar's Churchwarden (appointed by the Incumbent) are ex officio members of the LCCC, together with all clergy licensed to the parish of Llandaff.

The Dean and Chapter has established a policy whereby the net current assets on unrestricted funds should be retained at a level of between 6 months and one year of resources expended.This is considered to be an appropriate level to meet any unexpected costs of significant reductions in short-term income.The Charity is currently operating within these parameters.

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INVESTMENT POLICY

The Representative Body of the Church in Wales handles most of the investments; in addition, funds are also invested in appropriate accounts to generate investment income with appropriate controls around risk. Chapter regularly monitors the levels of the bank balances and the interest rates received to ensure that the Cathedral obtains the maximum value and income from its banking arrangements.

ENDOWMENT AND RESTRICTED FUNDS

These can only be used for the purposes for which the funds were given.The Cathedral has several such funds, details of which are set out in note 12 of the accounts.

DESIGNATED FUNDS

The Trustees can designate some of the unrestricted funds for a particular purpose.These funds remain part of the unrestricted funds.The Cathedral has one designated fund, for Fabric and Property, details of which are set out in note 12 of the accounts.This fund is the balance of the proceeds from the sale of the Memorial Hall, and is used to fund a range of projects relating to the Cathedral and its properties.

FUTURE PLANS

In early 2023, a Development Group met, with a view to formulating a strategy for future capital developments. Chapter has since resolved to establish a Development Committee in 2024 which will be a sub-committee of Chapter and will be chaired by Canon Sarah Rogers.

In addition to this, there will be a focus on good governance, and on the efficiency of day-today operations with the aim of controlling costs and improving income so that the Cathedral is on a sound financial footing.

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THE DEAN AND CHAPTER'S RESPONSIBILITIES

The Dean and Chapter of the Cathedral Parish of Llandaff is responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Trustees are required by the law applicable to charities in England and Wales to prepare financial statements for each financial year which give a true and fair view of the charity's state of affairs and its incoming resources and application of resource for that period. In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the charity and enable them to ensure the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed.They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charity and to prevent and detect fraud and other irregularities.

In so far as the Trustees are aware:

Signed by order of the Trustees on 20 June 2024

Canon Rob Lewis, Canon Treasurer and Trustee

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INDEPENDENT AUDITORS' REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 TO THE TRUSTEES OF THE DEAN AND CHAPTER OF LLANDAFF CATHEDRAL

We have audited the financial statements of The Dean and Chapter of Llandaff Cathedral for the year ended 31 December 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

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 other information comprises the information included in the trustees annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. 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. 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 course of 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.

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 Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity 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 charity'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.

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MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

RESPONSIBILITIES OF TRUSTEES

As explained more fully in the trustees’ responsibilities statement set out on page 20, the trustees are responsible for the preparation of financial statements which 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 charity’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 charity or to cease operations, or have no realistic alternative but to do so.

AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.

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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 an auditor’s report 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. Irregularities, including fraud, are instances of non-compliance with laws and regulations.We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance.The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

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 auditor’s report.

USE OF OUR REPORT

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s 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 charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

XEINADIN AUDIT LIMITED 8[TH] FLOOR BECKET HOUSE 36 OLD JEWRY LONDON EC2R 8DD

DATE

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STATEMENT OF FINANCIAL
ACTIVITIES
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2519

A24

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023 (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

NOTES UNRESTRICTED FUNDS UNRESTRICTED FUNDS RESTRICTED FUNDS ENDOWMENTS 2023 TOTAL 2022 TOTAL
GENERAL DESIGNATED
£ £ £ £ £ £
INCOME 2
Donations and legacies 281,803 - 323,310 - 605,113 318,835
Other trading activities 16,074 - - - 16,074 10,378
Income from investments 108,924 - - - 108,924 103,427
Income from charitable activities 167,611 - 237,040 - 404,651 197,059
Other income 96,740 - 4,695 - 101,435 89,383
TOTAL INCOME 671,152 - 565,045 - 1,236,197
719,082
EXPENDITURE 3
Expenditure on raising funds 34,072 - - - 34,072 20,430
Expenditure on charitable activities 746,616 45,373 125,464 765 918,218 714,304
Other expenditure - 1,876 29,058 - 30,934 16,844
TOTAL EXPENDITURE 780,688 47,249 154,522 765 983,224 751,578
NET INCOMING/(OUTGOING)
RESOURCES BEFORE GAINS
AND LOSSES ON INVESTMENTS		 (109,536) (47,249) 410,523 (765) 252,973 (32,496)
NET GAINS AND LOSSES ON
INVESTMENTS
Profts on revaluation of investment
properties		 12 (58,467) - - - (58,467) 505,710
(Losses)/gains on investment assets 12 - - 4,495 5,231 9,726 (12,811)
NET INCOME AND
EXPENDITURE FOR THE YEAR		 (168,003) (47,249) 415,018 4,466 204,232 460,403
Transfers between funds (5,817) - 8,623 (2,806) - -
NET MOVEMENT IN FUNDS (173,820) (47,249) 423,641 1,660 204,232 460,403
Total funds brought forward 12 7,316,597 114,824 126,082 84,373 7,641,876 7,181,473
TOTAL FUNDS CARRIED
FORWARD		 12 7,142,777 67,575 549,723 86,033 7,846,108 7,641,876

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1927

A26

BALANCE SHEET AT 31 DECEMBER 2023

NOTES UNRESTRICTED FUNDS UNRESTRICTED FUNDS RESTRICTED FUNDS ENDOWMENTS 2023 TOTAL FUNDS 2022 TOTAL FUNDS
GENERAL DESIGNATED
£ £ £ £ £ £
FIXED ASSETS
Tangible assets 7 1,372,501 - 479,220 - 1,851,721 1,407,369
Freehold properties 8 5,508,277 - - - 5,508,277 5,566,744
Conservation funds - - - 14,109 14,109 13,364
Other - - 40,454 71,924 112,378 117,661
5,508,277 - 40,454 86,033 5,634,764 5,697,769
TOTAL FIXED ASSETS 6,880,778 - 519,674 86,033 7,486,485 7,105,138
CURRENT ASSETS
Stocks 450 - 1,007 - 1,457 7,262
Debtors 9 141,578 - 17,155 - 158,733 143,124
Cash at bank and in hand:
Music/organ fund - - 2,494 - 2,494 4,256
Other restricted funds - - 35,353 - 35,353 47,027
Other funds 244,642 135,337 - - 379,979 469,807
TOTAL CURRENT ASSETS 386,670 135,337 56,009 - 578,016 671,476
Creditors: amounts falling due
within one year		 10 (124,671) (3,353) (25,960) - (153,984) (72,205)
NET CURRENT ASSETS 261,999 131,984 30,049 - 424,032 599,271
TOTAL ASSETS LESS
CURRENT LIABILITIES		 7,142,777 131,984 549,723 86,033 7,910,517 7,704,409
Creditors: amounts falling due in
more than one year		 10 - (64,409) - - (64,409) (62,533)
NET ASSETS 7,142,777 67,575 549,723 86,033 7,846,108 7,641,876
CHARITABLE FUNDS: 7,142,777
General 12 7,142,777 - - - 67,575 7,316,597
Designated 12 - 67,575 - - 549,723 114,824
Restricted 12 - - 549,723 - 126,082
ENDOWMENT FUNDS:
Conservation funds 12 - - - 14,109 14,109 13,364
Other funds 12 - - - 71,924 71,924 71,009
TOTAL FUNDS 7,142,777 67,575 549,723 86,033 7,846,108 7,641,876

Approved by Dean and Chapter on 20 June 2024 and signed on its behalf by

Canon Rob Lewis, Canon Treasurer and Trustee

21 9

A

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2023

NOTES 2023 TOTAL 2022 TOTAL
£ £
CASH GENERATED/(USED) IN OPERATING
ACTIVITIES		 13 367,942 (128,675)
CASH FLOWS FROM INVESTING ACTIVITIES
Income from investments and investment properties 108,924 103,427
Purchase of equipment (476,808) -
CASH PROVIDED BY INVESTING ACTIVITIES (367,884) 103,427
CASH FLOWS FROM FINANCING ACTIVITIES
Repayment of borrowing - (5,212)
CASH OUTFLOW FROM FINANCE ACTIVITIES - (5,212)
(DECREASE)IN CASH AND CASH
EQUIVALENTS IN THE YEAR		 (103,204) (30,460)
Cash and cash equivalent at the beginning of the year 521,090 551,550
TOTAL CASH AND CASH EQUIVALENTS AT
THE END OF THE YEAR		 417,826 521,090

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1931

A30

NOTES TO THE FINANCIAL STATEMENTS

1. ACCOUNTING POLICIES

BASIS OF ACCOUNTING

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.The financial statements have been prepared in accordance with the Statement of Recommended Practice:Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 July 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The Dean and Chapter of Llandaff constitutes a public benefit entity as defined by FRS 102.

GOING CONCERN

Dean and Chapter has approved a budget for 2024 with a deficit of £23,000. The key assumptions were that giving would be marginally higher than 2023, staff costs were in line with planned changes, funding received from the Church in Wales was in line with levels communicated in late 2023 and that agreement could be reached with the The Llandaff Diocesan Board of Finance (DBF) as to new arrangements for the level of Fairer Share to be paid during 2024.

In preparing these accounts, Dean and Chapter approved a cashflow forecast to 31 July 2025, on a series of plausible but pessimistic assumptions:

Although Chapter is confident that the Cathedral will surpass each of the assumptions made. On this basis, the cash reserves fall to a point between 3 and 6 months of turnover, a level outside the reserves policy but well in excess of what is required to continue to operate.

Chapter considers that the only significant remaining risks are that giving falls substantially, or agreement cannot be reached with the DBF as to Fairer Share.

Chapter is mitigating the risk around giving as far as possible by a programme of regular engagement with the congregation on the importance of that income to the Cathedral, and also by making giving easier through introducing various digital devices.

As regards the Fairer Share, Chapter has engaged with the DBF on an open and transparent basis, sharing the 2024 budget to demonstrate the limitations around what is affordable to pay. Chapter has made a proposal to the DBF which it considers to be reasonable whilst also capping the financial risk to Chapter and, based on discussions to date, are hopeful that an appropriate arrangement can be agreed.

On this basis the trustees concluded that there are no plausible risks which would render the Cathedral unable to continue to operate for at least the next 12 months and therefore prepared the financial statements on a going concern basis.

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KEY SOURCES OF ESTIMATION UNCERTAINTY

In preparing the accounts, the Dean and Chapter have considered whether there are any areas of estimation uncertainty. In this process they have made estimates of the length of life of tangible fixed assets, together with the value of investment properties which is based on independent valuation.

FUNDS STRUCTURE

The Charity has several endowment funds.The income from these funds is to be used in accordance with specific restrictions imposed by the donor or trust deed.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed.

Unrestricted income funds comprise those funds which the Dean and Chapter are free to use for any purpose in furtherance of the objectives of the charitable objects. Unrestricted funds include designated funds where the Dean and Chapter, at their discretion, have created a fund for a specific purpose.

Further details of each fund are disclosed in note 12.

INCOME RECOGNITION

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received, and the amount of income receivable can be measured reliably.

Donations are recognised when the Charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the Charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the Charity and it is probable that those conditions will be fulfilled in the reporting period.

Legacy gifts are recognised on a case-by-case basis following the granting of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date.

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 RECOGNITION

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 settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis.All expenses including governance costs are allocated or apportioned to the applicable expenditure headings.

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32

TANGIBLE FIXED ASSETS AND DEPRECIATION

All assets costing more than £5,000 are capitalised and valued at historical cost. Depreciation is charged on a straight-line basis as follows:

t-line basis as follows:
Audio-visual equipment 4 years
Offce Equipment 5 years
Song Room Piano 20 years
Piano 20 years
Heating system 50 years
Organ 100 years

HERITAGE ASSETS

The Cathedral holds artwork and artefacts that are held and maintained for their contribution to knowledge and culture.These assets are regarded as heritage assets and are recorded at cost where information on their cost is available. If this information is not available and the cost of providing such information significantly outweighs any benefit to the users of the financial statements then heritage assets are not recognised in the balance sheet.

INVESTMENT PROPERTIES

Investment properties are initially recognised at cost and subsequently measured at fair value as at the balance sheet date. Properties with an active market are professionally revalued annually.The fair value is independently valued based on market value of comparable properties or the market value of rental income as relevant to each individual property.

The Cathedral owns the site of the School, including the playing fields and some buildings. It is on long lease to the School under an agreement through which the school educates the choristers, providing scholarships. There is no active market for the property because it is in a conservation area and its use is covenanted for purposes consonant with the Church in Wales. The rent is reassessed every five years, most recently in 2019. Previous practice had been to appoint two independent valuers for the reassessment, but it was agreed in 2019 that the associated cost was disproportionate to the benefit. It was agreed at that point to increase the rent by RPI. As a result of this decision, and the disproportionate cost of specialist valuation advice, Chapter decided to align the valuation basis to the basis for rent assessment, and the property value is now indexed by RPI. The trustees are satisfied that this provides an appropriate basis for valuing the asset.

The surplus on revaluation is reflected in total unrestricted funds as recognised gains in the period. No depreciation is provided in respect of investment properties.The Trustees consider that the properties are held for investment and to depreciate them would not give a true and fair view.

FIXED ASSET INVESTMENTS

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date. The statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the year.

REALISED GAINS AND LOSSES

STOCK

Stocks of unsold shop goods are included at the lower of cost or net realisable value.

All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between fair value at the year end and their carrying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities.

OPERATING LEASE AGREEMENTS

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

RELATED PARTY TRANSACTIONS AND TRUSTEES' REMUNERATION, EXPENSES AND BENEFITS

The trustees are required under section 8(5) of The Charities (Accounts and Reports) Regulations 2008 to prepare the statement of accounts in accordance with the Charities SORP, which requires trustees to disclose certain information about the remuneration and other benefits received by trustees. The Charities SORP states that all transactions with a trustee must be regarded as material regardless of size.

CASH

The Charity defines cash as those amounts held as cash or at a recognised financial institution at the year end.

FINANCIAL INSTRUMENTS

Fixed asset investments and cash represent the financial instruments held by the Charity at the year end and are accounted as detailed separately above.

As to remuneration, none of the trustees received any remuneration from the charity in 2023. The Dean and Canons Residentiary are ecclesiastical office holders remunerated by the Church in Wales.

PENSIONS

Employees of the Charity are entitled to join a group personal pension scheme.The money purchase plan is managed by The People's Pension and the plan invests the contributions made by the employee and employer in an investment fund for each employee to build up over the term of the plan.The Dean and Chapter has no liability beyond making its contributions and paying across the deductions for the employee's contributions.

The Church in Wales sets out the rules

under which clergy can claim for expenses of their office. In 2023 the clergy claimed £2560.06 (2022: £5,201) in utility costs which they are specifically entitled to under the Church in Wales rules in respect of their office, and were reimbursed £1482.66 (2022: £1,172) for equipment and consumables used in the Cathedral itself, from budgets approved by Chapter.

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34

2. INCOMING RESOURCES

UNRESTRICTED FUNDS UNRESTRICTED FUNDS RESTRICTED
FUNDS		 ENDOWMENT FUNDS 2023 TOTAL 2022 TOTAL
GENERAL DESIGNATED
£ £ £ £ £ £
DONATIONS AND LEGACIES
Gift direct 102,748 - - - 102,748 106,169
Envelopes 20,875 - 8,000 - 28,875 20,221
Plate 36,169 - - - 36,169 26,451
CAF and Bankers’ Orders 360 - - - 360 2,960
Legacies 16,100 - 2,000 - 18,100 -
Votive candles 3,393 - - - 3,393 3,087
Weddings, funerals, baptisms 16,339 - 2,252 - 18,591 19,474
Tax recoverable under Gift Aid 35,222 - 2,000 - 37,222 35,011
Friends of Llandaff Cathedral - - 307,476 - 307,476 51,875
Special services - - - - - 21,546
Charity collections - - 1,582 - 1,582 3,611
Other donations 50,597 - - - 50,597 28,430
281,803 - 323,310 - 605,113 318,835
OTHER TRADING ACTIVITIES
Cathedral shop 16,074 - - - 16,074 10,378
16,074 - - - 16,074 10,378
Income from investment properties 96,139 - 96,139 100,921
Income from investments 1,451 - - - 1,451 1,155
Income from cash deposits 11,334 - - - 11,334 1,351
108,924 - - - 108,924 103,427
- -
Grants and fundraising:
Church in Wales heating - 113,000 - 113,000 -
Diocesan contribution 60,000 - - - 60,000 60,000
Benefact Trust 19,306 - - - 19,306 22,064
Other grants 56,835 - 103,743 - 160, 578 81,061
Other fundraising 31,470 - - - 31,470 25,145
- - - -
INCOME FROM GROUPS: - - -
The Flower Guild - - 641 - 641 1,011
The Choir Association - - 17,028 - 17,028 7,254
The Guild of Bell Ringers - - 678 - 678 424
The Guild of Stewards - - 1,950 - 1,950 100
167,611 237,040 - 404,651 197,059
-
OTHER INCOME - -
Facility fees 75,548 - 4,695 - 80,243 66,309
Parish Hall 21,192 - - - 21,192 22,716
Sundry - - - - - 358
96,740 - 4,695 - 101,435 89,383
- - - - -
TOTAL INCOME 671,152 - 565,045 - 1,236,197 719,082

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36

3. RESOURCES EXPENDED

UNRESTRICTED FUNDS UNRESTRICTED FUNDS RESTRICTED FUNDS ENDOWMENT FUNDS 2023 TOTAL 2022 TOTAL
GENERAL DESIGNATED
£ £ £ £ £ £
EXPENDITURE ON RAISING
FUNDS
Concerts 17,120 - - - 17,120 11,992
Shop 12,159 - - - 12,159 4,068
Investment management costs 4,793 - - - 4,793 4,370
34,072 - - - 34,072 20,430
The Parish Share 170,385 - - - 170,385 173,453
Salaries 168,739 12,988 50,462 - 232,189 192,372
Other Cathedral Choir pay costs 43,212 - 9,820 - 53,032 57,515
Clergy and employee expenses 10,372 - - - 10,372 8,390
Utilities 99,492 - - - 99,492 78,508
Offce supplies 26,830 - - - 26,830 24,365
Repairs and maintenance 24,380 17,823 39,369 765 82,337 30,646
Investment property repairs 11,598 - - - 11,598 11,721
Sanctuary costs 10,164 - 5,468 - 15,632 2,893
Professional fees 15,326 - - - 15,326 21,180
Funerals, weddings and services 6,859 - 47 - 6,906 6,342
Audit and accountancy fees 34,622 - - - 34,622 30,268
Parish Hall 15,515 3,354 - - 18,869 10,028
Other 90,276 11,208 6,688 - 108,172 34,164
Depreciation 18,846 - 13,610 - 32,456 32,459
746,616 45,373 125,464 765 918,218 714,304
OTHER EXPENDITURE
Charity donations - - 1,582 - 1,582 3,712
Interest on loan from RB - 1876 - - 1876 2,032
Expenditure by groups:
The Flower Guild - - 3,132 - 3,132 3,235
The Guild of Bell Ringers - - 1,089 - 1,089 1,030
The Guild of Stewards - - 325 - 325 -
The Choir Association - - 22,930 - 22,930 6,835
- - 29,058 - 30,934 16,844
TOTAL EXPENDITURE 780,688 47,249 154,522 765 983,224 751,578

Charity donations include £708 to Embrace the Middle East, £624 to Christian Aid and £250 to St John’s Ambulance Wales.

Members of the Cathedral Community organise publicity and door to door collections in Christian Aid Week, the proceeds of which are remitted directly to Christian Aid and do not appear in these accounts. There is a food collection point in the Cathedral for the Cardiff Food Bank.

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7. TANGIBLE FIXED ASSETS

4. STAFF COSTS

2023 2022
£ £
Gross salaries 203,301 169,284
Social security costs 14,218 14,568

Employers pension contributions		 14,670 8,520
232,189 192,372
Average number of employees 11 7

No employee received pay over £60,000 in this or the previous year.

5. AUDITORS' REMUNERATION

Included in audit and accountancy is £5,700 (2022: £5,040) in respect of audit fees. Fees paid to the auditors for other services were £1,826 (2022: £1,558).

ORGANS HEATING
AND
LIGHTING		 PIANO SONG
ROOM
PIANO		 AUDIO-VISUAL
EQUIPMENT		 OFFICE
EQUIPMENT		 TOTAL
£ £ £ £ £ £ £
COST
At 1 January 2023 1,564,205 - 33,000 14,394 45,839 11,936 1,669,374
Additions 12,149 464,659 - - - - 476,808
Disposals - - - - - -
At 31 December 2023 1,576,354 464,659 33,000 14,394 45,839 11,936 2,146,182
DEPRECIATION
At 1 January 2023 193,783 - 28,050 4,619 31,088 4,465 262,005
Charge for the year 15,642 - 1,650 720 11,460 2,984 32,456
Disposals - - - - - - -
At 31 December 2023 209,425 - 29,700 5,339 42,548 7,449 294,461
AT 31
DECEMBER 2023		 1,366,929 464,659 3,300 9,055 3,291 **4,487 ** 1,851,721
At 1 January 2023 1,370,422 - 4,950 9,775 14,751 7,471 1,407,369

6. EX GRATIA PAYMENTS

Resources expended includes an amount paid to a former employee of £70,000, arising from a claim brought by the employee against the charity and other parties. The trustees considered that the claim had no merits but took professional advice that indicated there was some downside risk to proceeding to an Employment Tribunal. The amount payable to the former employee was paid after 31 December 2023 and is therefore included as an accrual as at the balance sheet date. It was funded, in part, by a contribution of £10,000 from the charity’s insurers. The exact terms of the settlement remain confidential.

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8. INVESTMENTS HELD AS FIXED ASSETS

INVESTMENT
PROPERTIES		 OTHER
INVESTMENTS		 TOTAL
£ £ £
VALUATION
At 1 January 2023 5,566,744 131,025 5,697,769
-
Disposals
(Defcit) on revaluations		 (58,467) (4,538) (63,005)
AT 31 DECEMBER
2023		 5,508,277 **126,487 ** 5,634,764

The residential properties and the Parish Hall were revalued in March 2024 by independent chartered surveyors.As described in the accounting policies on page 32, the value of Llandaff Cathedral School and grounds were indexed on the basis of RPI. The valuations were as follows:

s:
£
Residential properties 4,001,012

Llandaff Cathedral School and grounds		 1,312,265
Parish Hall 195,000
5,508,277

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40

9. DEBTORS

2023 2022
£ £
Trade debtors 158,733 143,124
Other debtors - -
158,733 143,124

10. CREDITORS

AMOUNTS FALLING DUE WITHIN
ONE YEAR		 2023 2022
£ £
Accruals and deferred income 153,984 72,205
Other creditors -
153,984 72,205
AMOUNTS FALLING DUE AFTER
MORE THAN ONE YEAR
Loan from the Representative Body of the
Church in Wales		 64,409 62,533

The loan covers the work carried out by the Representative Body on behalf of the Cathedral to St Mary’s. It bears interest from 1 January 2020 at 3% and is repayable at any time before 31 December 2035. During 2023, agreement was reached with the Representative Body to write off this loan as part of a wider agreement around properties occupied by Cathedral clergy. The trustees consider that the loan write off is effective from the date that the agreement was made but as at the date of signing the accounts, have not yet received the legal documentation from the Representative Body to formally implement the write off. The trustees have therefore considered it prudent to accrue for interest payable during 2023 (which is unpaid as at the balance sheet date) and to continue to present the loan as a liability of the charity until the legal documentation is completed.

11. FINANCIAL COMMITMENTS

At the balance sheet date the charity had the following commitments on leases due to expire:

OPERATING LEASES 2023 2022
£ £
Within 1 year
Between 1 - 5 7,487 13,476
Over 5 years
7,487 13,476

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42

12. MOVEMENT IN FUNDS

OPENING
BALANCE		 INCOMING
RESOURCES		 CHARITABLE
EXPENDITURE		 OTHER SURPLUSES TRANSFERS CLOSING BALANCE
£ £ £ £ £ £
UNRESTRICTED FUNDS
General funds 7,316,597 671,152 (780,688) (58,467) (5,817) 7,142,777
Designated funds 114,824 - (47,249) - - 67,575
Total unrestricted funds 7,431,421 671,152 (827,937) (58,467) (5,817) 7,210,352
RESTRICTED FUNDS
The Flower Guild 7,487 641 (3,132) - 420 5,416
The Guild of Bell Ringers 3,384 677 (1,088) - 311 3,284
The Guild of Stewards 4,043 1,950 (325) - (250) 5,418
The Choir Association 16,776 17,028 (22,930) - 5,336 16,210
Friends of Llandaff Cathedral:
For Music - 45,000 (45,000) - - -
For Heating Project 261,976 - 261,976
For other purposes - 500 (500) - - -
Charity Collections - 1,582 (1,582) - - -
Music/Organ Appeal 4,256 747 (3,088) - - 1,915
Piano: Llandaff Festival Ltd 4,950 - (1,650) - - 3,300
Piano: Cathedral Music Trust 6,792 - (500) - - 6,292
BBC musicians fees 796 3,773 (3,740) - - 829
Coffee Concerts 2,562 922 (2,180) - - 1,304
Lady Chapel organ 5,000 - - - - 5,000
Sale proceeds of library 46,652 - (11,462) 4,427 - 39,617
Altar frontal 5,468 - (5,468) - - -
2018: South West Province 2,000 - (2,000) - - -
Audio-Visual Equipment 14,751 - (11,460) - - 3,291
Churchyard maintenance 1,165 2,252 (3,417) - - -
Heating Project:
From the Church in Wales - 113,000 - - - 113,000
From the LPOW - 77,997 - - - 77,997
Wall Repair (Cadw grant) - 35,000 (35,000) - - -
Petree Legacy - - - 68 2,806 2,874
Booth Legacy - 2,000 - - - 2,000
TOTAL RESTRICTED FUNDS 126,082 565,045 (154,522) 4,495 8,623 549,723
PERMANENT ENDOWMENTS
The Jasper Tower Fund 13,364 - - 745 - 14,109
Friends of Cathedral Music 45,328 - - 2,461 (2,806) 44,983
Llandaff Cathedral Scheme 5,931 - - 331 - 6,262
The Cathedral Flower Fund 12,980 - (765) 1,316 - 13,531
The Woodman Trust 6,770 - - 378 - 7,148
TOTAL PERMANENT
ENDOWMENTS		 84,373 - (765) 5,231 (2,806) 86,033
TOTAL FUNDS 7,641,876 1,236,197 (983,224) (48,741) - 7,846,108

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Designated funds are set aside for maintenance of the Property and Fabric of the Cathedral and its properties, and its website.

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13. RECONCILIATION OF MOVEMENT OF FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES

2023 2022
£ £
Net movement in funds 204,232 460,403
Loss on disposal of fxed asset - -

Depreciation charge		 32,456 32,456

Income shown in investing activities		 (108,924) (103,427)

Losses/(gains) on investment assets		 63,005 (492,899)

Decrease/(increase) in stock		 5,805 (2,287)

(Increase)/decrease in debtors		 (15,609) (75,694)

Increase in creditors		 83,635 52,773
NET CASH GENERATED/(USED) IN OPERATING
ACTIVITIES		 264,620 (128,675)

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14. ANALYSIS OF PRIOR YEAR BY FUND

NOTES UNRESTRICTED FUNDS UNRESTRICTED FUNDS RESTRICTED
FUNDS		 ENDOWMENTS 2022 TOTAL 2021 TOTAL
GENERAL DESIGNATED
£ £ £ £ £ £
INCOME 2
Donations and legacies 256,912 5,250 56,673 - 318,835 318,634
Other trading activities 10,378 - - - 10,378 7,612
Income from investments 103,427 - - - 103,427 68,074
Income from charitable activities 183,277 145 11,821 1,816 197,059 197,395
Other income 71,635 - 17,748 - 89,383 42,818
Total income 625,629 5,395 86,242 1,816 719,082 634,533
EXPENDITURE 3
Expenditure on raising funds 20,430 - - - 20,430 7,742
Expenditure on charitable activities 596,722 16,565 89,295 11,722 714,304 542,690
Other expenditure 2,132 - 14,712 - 16,844 6,433
Total expenditure 619,284 16,565 104,007 11,722 751,578 556,865
NET INCOMING/(OUTGOING)
RESOURCES BEFORE GAINS AND
LOSSES ON INVESTMENTS		 12
6,345 (11,170) (17,765) (9,906) (32,496) 77,668
NET GAINS AND LOSSES ON
INVESTMENTS
Profts on revaluation of investment properties
(Losses)/gains on investment assets 12
Loss on disposal of fxed asset 12 505,710 - - - 505,710 439,210
NET INCOME AND EXPENDITURE FOR
THE YEAR		 - - (5,470) (7,341) (12,811) 17,148
Transfers between funds - - - - - -
NET MOVEMENT IN FUNDS 512,055 (11,170) (23,235) (17,247) 460,403 534,026
843 (843) - - -
Total funds brought forward 512,898 (11,170) (24,078) (17,247) 460,403 534,026
Total funds carried forward 12
12 6,803,699 125,994 150,160 101,620 7,181,473 6,647,447
7,316,597 114,824 126,082 84,373 7,641,876 7,181,473

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ADRODDIAD BLYNYDDOL A DATGANIADAU ARIANNOL ar gyfer y flwyddyn i 31 Rhagfyr 2023

Deon a Chabidwl Eglwys Gadeiriol Llandaf Rhif Elusen Gofrestredig 1159090

Ar gyfer y Cyfarfod Cyffredinol Blynyddol ar 17 Mehefin 2024 I’w gymeradwyo gan y Cabidwl ar 20 Mehefin 2024

CYNNWYS

Cyfwyniad 4 - 6
Adroddiad yrYmddiriedolwyr 7 - 12
Adolygiad ariannol 13 - 18
Cyfrifoldebau'r Deon a'r Cabidwl 19 - 20
Adroddiad yr Archwilwyr Annibynnol 21 - 224
Datganiad o Weithgareddau Ariannol 25 - 27
Mantolen 28 - 29
Datganiad Llif Arian 30
Nodiadau i'r Datganiadau Ariannol 31 - 47

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MANYLION CYFEIRIO A GWEINYDDOL

RHAGARWEINIAD

CYNGOR CYMUNED GADEIRIOL LLANDAF (LCCC) (CYNGOR PLWYF EGLWYSIG LLANDAF TAN FIS MAI 2021)

Yr Eglwys Gadeiriol yw sedd yr Esgob a Mam Eglwys yr Esgobaeth ac mae hefyd yn gwasanaethu fel Eglwys y Plwyf ar gyfer Plwyf Llandaf. Lleolir yr Eglwys Gadeiriol yn Llandaf, Caerdydd, CF5 2LA.

Cofrestrwyd Deon a Chabidwl Cadeirlan Llandaf fel elusen gyda’r Comisiwn Elusennau ar 6 Tachwedd 2014 a’r rhif elusen yw 1159090.

YMDDIRIEDOLWYR

Y Deon Y Tra Barchedig Richard Peers Y Parchedig Jason Bray (I’w urddo 8 Medi 2024)

Is-Ddeon a Phencantor Y Parch Ganon Mark Preece (hyd at 31 Rhagfyr 2023) Pencantor Newydd Canon IanYemm (Penodwyd 5 Hydref 2023) Y Canon Ganghellor Y Parchedig Ganon JanVan der Lely Yn stondin Fairwell Y Parchedig Ganon Steven Kirk (tan 29 Mehefin 2023) Y Parchedig Ganon Sarah Rogers (o 4 Gorffennaf 2023)

Yn stondin Sant Andreas Canon Gerard Elias KC (tan 4 Gorffennaf 2023) Yn stondin Llangwm Canon Paul Bennett Yn stondin Sant Dyfrig Canon Ceri Weatherall, Is-Gadeirydd y Cabidwl (Dubricius)

Yn stondin Y Canon Trysorydd Canon Rob Lewis Archddiacon Margam Yr Hybarch Michael Komor (hyd at 31 Rhagfyr 2023) Yr Hybarch Mark Preece (o 1 Ionawr 2024) Prif Weithredwr Geraint Hywel Williams (o 1 Mehefin 2023) Richard Bacon (Prif Weithredwr a Chlerc y Cabidwl tan 14 Gorffennaf 2023)

Y Clerig:

Deon a Ficer Y Tra Barchedig Richard Peers (hyd 31 Mawrth 2024) Y Parchedig Jason Bray (I’w urddo 8 Medi 2024) Canoniaid Preswyl Is-Ddeon ac Uwchganolwr Y Parch Ganon Mark Preece (hyd at 31 Rhagfyr 2023) Y Canghellor Y Parchedig Ganon Dr Jan van der Lely

Wardeiniaid eglwys: John Kenyon (tan 26 Ebrill 2023) Sian Roberts (o 26 Ebrill 2023) Ian Macdonald Cadeirydd: Ged Bates (26 Ebrill 2023 - 9 Rhagfyr 2023) Craig Williams (o Ionawr 2024) Ysgrifennydd: Sian Roberts (tan 26 Ebrill 2023) Craig Williams (o 26 Ebrill 2023) Aelodau Lleyg Rhwng 1 Ionawr a 26 Ebrill 2023: O 26 Ebrill 2023: Etholedig: Jonathan Arter David Beard Scott Bowman Scott Bowman Val Evans-Tomlinson Val Evans-Tomlinson Ben Jenkins Ben Jenkins Nick Johnson Misha Klar John Kenyon Anne Lambert Rogers Misha Klar Ian Macdonald Anne Lambert Rogers Mary Madsen Ian Macdonald Geoffrey Morgan Tony Olavesen Tanya Miles Hefin Owen Tony Olavesen Matthew Roberts Daniel Palmer Clive Waldron Matthew Roberts Craig Williams Clive Waldron Craig Williams

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BANCWYR AC YMGYNGHORWYR PROFFESIYNOL

Bancwyr

NatWest Bank PLC Cangen Treganna 277 Heol Ddwyreiniol y Bont-faen Caerdydd CF5 1WX

Archwilwyr

Xeinadin Audit Limited 8fed Llawr Tŷ Beced 36 Hen Iuddew Llundain EC2R 8DD

Jonathan Payne ACA

Pensaer

Dittrich HudsonVasetti Stiwdios 12-13 9 Adeiladau Caerfaddon Montpelier Bryste BS6 5PT

Izaak Hudson

Ymgynghorwyr Eiddo

Crofts Davies & Co 259 Heathwood Road Llanisien Caerdydd, CF14 4HS

Jonathan Crofts Davies

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ADRODDIAD BLYNYDDOL YR YMDDIRIEDOLWYR AR GYFER Y FLWYDDYN HYD 31 RHAGFYR 2023

NÔD A PHWRPAS

Mae’r Cabidwl fel corff o ymddiriedolwyr yn gyfrifol am genhadaeth yr Eglwys yng Nghymru yn y Gadeirlan: bugeiliol, cymdeithasol ac eciwmenaidd.

CYFLAWNIADAU A PHERFFORMIAD

GWEITHGAREDDAU YN Y FLWYDDYN

2023 oedd y flwyddyn gyntaf ar ôl Covid gyda rhaglen lawn o wasanaethau a digwyddiadau trwy gydol y flwyddyn; mewn gwirionedd gwelsom fwy o weithgarwch gyda chyngherddau a digwyddiadau eraill, gan wneud yr Eglwys Gadeiriol yn brysurach nag arfer.

AMCANION A GWEITHGAREDDAU

Rydym yn ymrwymo i adolygu ein nodau, amcanion a gweithgareddau bob blwyddyn. Mae'r adolygiad hwn yn edrych ar yr hyn yr ydym wedi'i gyflawni a chanlyniadau ein gwaith yn ystod y deuddeg mis blaenorol. Mae'r adolygiad hefyd yn ein helpu i sicrhau bod ein nodau a'n gweithgareddau yn parhau i ganolbwyntio ar ein hamcanion datganedig. Rydym wedi cyfeirio at ganllaw cyffredinol y Comisiwn Elusennau ar fudd cyhoeddus, yn arbennig y canllawiau penodol ar elusennau ar gyfer hybu crefydd. Mae hyn yn sicrhau ein bod yn parhau â’n pwrpas o annog credoau, daliadau ac arferion Cristnogaeth, trwy geisio dilynwyr newydd a thrwy annog a hwyluso arfer y Ffydd Gristnogol gan ddilynwyr neu ymlynwyr presennol.

Mae annog a hwyluso arfer y Ffydd Gristnogol gan y Gadeirlan yn cynnwys y canlynol:

Yn ogystal â’r uchod, cyflawnir gweithredoedd defosiynol Cristnogol a gwaith allgymorth gan gynnwys:

Dros y flwyddyn fe wnaethom gynnal:

68 digwyddiad allanol ar gyfer cyngherddau/digwyddiadau; 26 o wasanaethau ysgolion arbennig; 26 ymweliad ysgol/coleg; 30 o deithiau tywys.

Mae ein gweinidogaeth ddigidol yn tyfu. Lansiwyd gwefan newydd y Gadeirlan ym mis Mehefin 2023; o fis Mehefin i ddiwedd y flwyddyn roedd 95,000 o ymweliadau â'r wefan.

Mae'r Gadeirlan yn parhau i ffrydio dau wasanaeth yn fyw ar y Sul yn ogystal â chyngherddau, gwasanaethau arbennig, a rhai priodasau ac angladdau. Mae’r podlediad ‘Meddwl yr Wythnos’ gan Canon Jan yn cael ei weld 115 gwaith bob wythnos. Rydym yn parhau i anfon cylchlythyr wythnosol at dros 1,100 o bobl.

Bellach mae gennym 1,450 o danysgrifwyr i'n sianelYouTube ac yn 2023 cafodd ein fideos dros 76,000 o wylwyr. Cynyddodd gyfanswm yr amser gwylio bron i 25% o’i gymharu â 2022 a gwelwyd ein sianelYouTube dros 800,000 o weithiau. Rydym yn ddiolchgar am ein tîm bach o wirfoddolwyr ffrydio byw.

Mae 3,300 o bobl yn dilyn ein cyfrif ar X (Twitter gynt), dros 2,500 ar Facebook a 1,800 ar Instagram. Parhaodd gweithgarwch elusennol drwy 2023 gyda £13,000 wedi’i godi ar gyfer Cymorth Cristnogol, a chasgliadau arbennig yn y Grawys a’r Adfent, gan godi £3000 i Embrace the Middle East, a £1,350 i Macmillan Cancer Care.

Mae'rYsgol Sul yn parhau i ffynnu gyda dros 200 o blant wedi'u cofrestru; Mynegodd y Cabidwl eu diolch i Ged a Kate Bates a symudodd i ffwrdd ym mis Rhagfyr 2023, ac a oedd wedi rhedeg yrYsgol Sul a Swyddog Diogelu yn y drefn honno.Yn dilyn hynny, arweiniwyd yrYsgol Sul gan dîm bychan o arweinwyr, a phenodwyd Katherine Macdonald yn Swyddog Diogelu.

Er mwyn hwyluso’r gwaith hwn mae’n bwysig ein bod yn cynnal a chadw adeiladwaith yr Eglwys Gadeiriol.

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STAFF

Penodir y staff gan y Deon a'r Cabidwl i rôlau penodol yn y Gadeirlan a'r Plwyf. Mae’r Ymddiriedolwyr yn ddiolchgar iawn i’r staff am eu cyfraniad at redeg yr Eglwys Gadeiriol yn effeithlon.

Chaerlŷr ganu, perfformiodd Llandaf ddarn hyfryd Eleanor Daley Upon your heart.Yn ddiweddarach, ymunodd y tri chôr i ganu anthem anferth Edward Elgar, Great is the Lord. Gydag ymhell dros 100 o bobl yn canu, roedd yr adlais ar ôl y cord olaf yn para am bron i 10 eiliad! Roedd y côr, fel llysgenhadon i Gadeirlan Llandaf, yn falch o’u hunain, a bydd llawer o’r cantorion yn cofio canu yn St Paul’s am flynyddoedd i ddod.

Yn dilyn ymddiswyddiad Richard Bacon, cynhaliwyd ymarfer recriwtio i benodi Prif Weithredwr newydd yn llawn amser. Penodwyd Geraint Williams ar 1 Mehefin 2023. Er mwyn cynyddu ein gallu i gynhyrchu refeniw drwy Hurio Cyfleusterau, penodwyd PrifYstlysydd newydd ym mis Tachwedd 2023. Daw Ian Cameron â chyfoeth o brofiad ymarferol fel Rhingyll Heddlu De Cymru wedi ymddeol.

GWIRFODDOLWYR

Yn ogystal â'r gweithwyr, mae'r Gadeirlan yn dibynnu ar gyfraniad sylweddol nifer fawr o wirfoddolwyr. Heb y gwirfoddolwyr hyn, byddai llawer o’r gweithgareddau a’r gwasanaethau a gyflawnir yn y Gadeirlan yn lleihau’n fawr a hoffai’rYmddiriedolwyr ddiolch i bawb sy’n cyfrannu mewn unrhyw fodd, boed yn fawr neu’n fach, at helpu’r Gadeirlan i gyflawni ei chenhadaeth.

Bu farw Dr John Kenyon,Archifydd y Gadeirlan, yn sydyn ac yn annisgwyl ar 8 Chwefror 2024. Roedd ei farwolaeth annhymig wedi ein syfrdanu ni i gyd ac mae ein gweddïau a’n cydymdeimlad gyda’i wraig Chris a’r teulu. Rhoddodd John wasanaeth ffyddlon i’r Gadeirlan am flynyddoedd lawer ac mewn sawl rôl, gan gynnwys Archifydd Mygedol,Warden Eglwys, Prif Weinyddwr Allor, Stiward, ac aelod o Gyfeillion y Gadeirlan. Mae colled fawr ar ôl John. Rydym yn ddiolchgar bod Dr Nick Lambert wedi cymryd gofal o Archifau'r Gadeirlan gyda chymorth gwirfoddolwyr eraill.

ADRAN GERDD

Yn ystod hanner tymor mis Hydref, teithiodd côr yr Eglwys Gadeiriol i Wlad Belg am daith 5 diwrnod yn canu mewn gwahanol lefydd o amgylch y rhanbarth.Wedi’i leoli yn Kortrijk, perfformiodd y côr gyngherddau i gynulleidfaoedd mawr a gwerthfawrogol yn nhref glan môr De Panne, yn ogystal ag Eglwys Gadeiriol Ghent a Sint Gilliskerk yn ninas hanesyddol Bruges. Cafodd y côr hefyd y fraint o berfformio o flaen cannoedd o bobl ym Mhorth Menin,Ypres.Trefnwyd gwibdeithiau amrywiol rhwng cyngherddau ac ymarferion, a’r mwyaf cofiadwy efallai oedd mordaith ar yr afon yn Bruges pan ganodd y côr ‘If ye love me in a cavernous acwstic’ o dan bont ganoloesol gan Thomas Tallis! Mae teithiau yn ffordd wych o ddatblygu’r côr fel tîm, treulio ychydig ddyddiau dwys yn gweithio a threulio amser gyda’i gilydd. Gwnaed y daith yn bosibl gyda chyllid gan y Cabidwl a Chymdeithas Côr y Gadeirlan.

10 MLYNEDD O'R ORGAN

Yn ystod 2023 buom yn dathlu 10 mlynedd ers cwblhau Organ Nicholson yr Eglwys Gadeiriol. Trefnwyd blwyddyn gyfan o ddigwyddiadau i ddathlu sawl agwedd ar yr offeryn sef yr organ gadeirlan gwbl newydd fwyaf i’w hadeiladu yn y DU ers 1962.Ym mis Mawrth cymerodd dros 20 o organyddion ran mewn playathon 24 awr a helpodd i godi arian ar gyfer digwyddiadau'r flwyddyn sy'n weddill.Yn ddiweddarach yn y flwyddyn cawsom fwynhau cyfres o ddatganiadau, dangosiad o’r ffilm Phantom of the Opera o 1925 gyda chyfeiliant byw byrfyfyr, Cyngerdd Gala gyda Cherddorfa Coleg Brenhinol Cerdd a Drama Cymru a Diwrnod Darganfod Organ ym mis Awst, dan arweiniad un o prif organyddion ac addysgwyr y byd, yr Athro Nathan Laube.Yn ogystal, cynhaliwyd dau ddigwyddiad addysgol i blant ysgol gyda pherfformiadau o Mr Majeika a’r Organ Hud yn arddangos amlbwrpasedd a lliw yr organ.

DARLLEDIADAU'R BBC

Ym mis Hydref 2023, penodwyd y Canon Mark Preece yn Archddiacon Margam, i ddod i rym ar ymddeoliad cyd-ymddiriedolwr y Cabidwl, yr Hybarch Mike Komor, ym mis Ionawr 2024. Cynhaliwyd ymarfer recriwtio i benodi Canon Pencantor newydd.Yn dilyn proses drylwyr o lunio rhestr fer a chyfweld, penodwyd y Parchedig IanYemm i’r rôl ac fe’i urddwyd wedi hynny ar 8 Chwefror 2024.

Ymddangosodd Côr y Gadeirlan ar BBC Radio 3 Choral Evensong ddydd Mercher 20 Medi, y darllediad cyntaf o'i fath i ddod o Landaf ers dros 25 mlynedd. Perfformiodd y côr gerddoriaeth gan Eleanor Daley, Humphrey Clucas, Grayston Ives a Kenneth Leighton, yn ogystal ag anthem yn Gymraeg gan Morfydd Owen.Ym mis Rhagfyr, daeth tri darllediad dros y Nadolig ar BBC Radio Wales o Landaf gan gynnwys darllediad byw o Ewcharist Cyntaf y Nadolig ar Noswyl Nadolig. Rydym yn falch bod dau ddarllediad arall ar Radio'r BBC yn cael eu trefnu ar gyfer 2024. Bydd Radio 4 Sunday Worship yn cael ei recordio ymlaen llaw a'i ddarlledu ar 20 Hydref ac mae Radio 3 Evensong byw arall wedi'i gynllunio ar gyfer 18 Rhagfyr.

Ym mis Gorffennaf 2023, fe wnaethom recriwtio Animateur Cerddoriaeth, Rachel Kilby, i ddechrau prosiect allgymorth cerddoriaeth gydag ysgolion yn yr esgobaeth; mae hyn wedi golygu bod sawl ysgol yn profi canu corawl a pherfformio yn yr Eglwys Gadeiriol neu mewn mannau eraill. Mae llawer o'r ysgolion dan sylw mewn ardaloedd difreintiedig. Bydd Rachel wedi gweithio gyda dros 1200 o blant yn ystod blwyddyn academaidd 2023-24 yn unig, sy’n ganlyniad syfrdanol.

SEFYDLIAD CERDDORIAETH

Ym mis Gorffennaf 2023, mynegodd y Comisiwn Elusennau eu bod yn gwrthod cais a luniwyd yn dilyn penderfyniad gan y Deon a'r Cabidwl i gofrestru Sefydliad Cerddoriaeth fel elusen ymreolaethol. Teimlai'r Comisiwn Elusennau fod amcanion yr endid newydd yn rhy debyg i amcanion yr elusen bresennol. Serch hynny, mae’r Cabidwl yn parhau i fod yn awyddus i ddangos ei hymrwymiad i ddatblygiad yr Adran Gerddoriaeth ac i waith allgymorth o fewn yr esgobaeth.Yn dilyn cyngor gan gyfreithiwr elusen, cymeradwyodd y Cabidwl greu is-bwyllgor newydd fel cyfrwng i hybu cerddoriaeth yn yr Eglwys Gadeiriol. Bydd y Pwyllgor Datblygu Cerddoriaeth, dan gadeiryddiaeth y Canon Precentor newydd, yn cael ei greu yn 2024.

Ar 9 Mai 2023 teithiodd Côr y Gadeirlan i Gadeirlan St Paul i gymryd rhan yn y 368ain Gwasanaeth Gŵyl i’r Clergy Support Trust ar ôl cael gwahoddiad i ymuno â chorau Cadeirlannau St Paul’s a Chaerlŷr.Aeth 32 o gantorion a 12 o gantorion sy'n oedolion ar y daith i Lundain ynghyd â Chlerigwyr Preswyl ac aelodau’r Cabidwl a ymunodd â chynulleidfa fawr o 2000 o bobl ar gyfer y gwasanaeth, gan gynnwys pwysigion Dinesig.Y darn cyntaf y canodd y corau cyfun oedd Can William Byrd yn llawen, yn nodi 400 mlynedd ers geni’r cyfansoddwr.Ar ôl i Gorau Cadeirlan St Paul’s a

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LLANDAFF CATHEDRAL FESTIVAL

Yn 2023 cynhaliwyd ail Ŵyl Eglwys Gadeiriol Llandaf. Rhwng 4 ac 8 Gorffennaf, cynhaliwyd 35 o ddigwyddiadau gyda 25 ohonynt yn rhad ac am ddim i'w mynychu. Gwelodd Gŵyl 2023 gynnydd mewn presenoldeb a gwirfoddoli ac yn ystod y 6 diwrnod roedd dros 400 o berfformwyr yn cymryd rhan gan gynnwys Corws yr Ŵyl o 55 a oedd yn cynrychioli 17 o wahanol gorau o bob rhan o Gaerdydd. Gwahoddwyd holl ysgolion yr esgobaeth a 6 ysgol leol i gymryd rhan mewn prosiect celf cydweithredol a arweiniwyd gan yr artist lleol Lowri Roberts a arweiniodd at ail-greu ffenest Capel y Fonesig wedi’i hargraffu ar ffabrig a oedd yn hongian o’r Pulpud yn ystod yr Ŵyl a thros yr haf.

Roedd uchafbwyntiau’r cyngerdd yn cynnwys y noson gyngerdd Gala, Noson yn yr Opera, Barddoniaeth Hwyr y Nos yng Nghapel y Fonesig gyda Bardd Cenedlaethol Cymru a Rowan Williams yn Sgwrsio. Gwerthwyd bron 1000 o docynnau, roedd bron i 350 yn bresennol yn ein perfformiadau rhad ac am ddim a daeth dros 1500 drwy'r drysau ar y diwrnod Hwyl i'r Teulu. Mae'r Cabidwl yn falch iawn bod yr Ŵyl wedi cofnodi gwarged ariannol o bron i £8,000 yn ogystal ag arddangos yr Eglwys Gadeiriol ac amrywiaeth enfawr o dalentau yn ystod y 5 diwrnod.

AMRYWIAETH A CHYNALIADWYEDD

Ym mis Hydref 2023, mabwysiadodd y Cabidwl bolisi Iaith Gymraeg sydd i’w weld ar wefan y Gadeirlan. Nod y polisi yw ailddatgan ymrwymiad y Gadeirlan i’r Gymraeg fel rhan gynhenid o addoliad a gweinidogaeth yr Eglwys Gadeiriol sydd wrth galon prifddinas Cymru.Am y tro cyntaf, bydd yr adroddiad hwn a'r cyfrifon ar gael yn y Gymraeg.

Ym mis Hydref 2023, mabwysiadodd y Cabidwl Bolisi Cydraddoldeb,Amrywiaeth a Chynhwysiant cynhwysfawr a thanysgrifiodd i Siarter Urddas yr Eglwys yng Nghymru. Rydym yn falch iawn o fod wedi gweithio gyda Busnes Cymru a ganiataodd inni danysgrifio i Addewid Cydraddoldeb Llywodraeth Cymru.

Yn 2024, rydym yn gobeithio tanysgrifio i Addewid Tŵf Gwyrdd Llywodraeth Cymru. Rydym wedi ennill Statws Efydd Eco-Eglwys am ein hymdrechion i leihau ein hôl troed carbon ac ymgorffori cynaliadwyedd amgylcheddol yn ein cenhadaeth a’n haddoliad. Gobeithiwn ennill Gwobr Arian yn 2024.

Yn wir, 2023 oedd y flwyddyn inni fynd i’r afael â’r prosiect cyfalaf mwyaf y mae’r Gadeirlan wedi’i weld ers nifer o flynyddoedd, sef ein system wresogi. Ein gobaith, dros nifer o flynyddoedd, yw symud i system pwmp gwres ffynhonnell aer sy’n gyson â’n hamcanion i leihau ein hôl troed carbon ond fel cam cyntaf rydym wedi disodli boeleri nwy’r Gadeirlan a oedd wedi bod mewn gwasanaeth ers dros 50 mlynedd. . Yn yr un modd â’r rhan fwyaf o brosiectau mawr, yn enwedig mewn amgylchedd adeilad rhestredig, daethom ar draws nifer o heriau nas rhagwelwyd ond nawr bod y gwaith wedi’i gwblhau mae gennym system wedi’i huwchraddio, sy’n fwy effeithlon, sydd ag ôl troed carbon is, ac sy’n rhatach i’w rhedeg.

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ADOLYGIAD ARIANNOL

Y sefyllfa gyffredinol ar gronfeydd cyffredinol anghyfyngedig ar gyfer 2023 oedd diffyg:

Anghyfyngedig Unrestricted
Cronfeydd Cyffredinol Cronfeydd Cyffredinol

2023
2022
£ £
Cyfanswm yr Incwm 671,152 625,629

Cyfanswm gwariant		 (780,688) (619,284)
Gwarged net cyn
ailbrisiadau		 (109,536) 6,345

Er bod adrodd am sefyllfa o ddiffyg bob amser yn siomedig, roedd y Cabidwl, mewn gwirionedd, wedi cyllidebu ar gyfer diffyg o ychydig dros £98,000 yn ystod y flwyddyn. Fel y digwyddodd, y diffyg gwaelodol oedd £49,536 ond mae'r canlyniad uchod hefyd yn adlewyrchu darpariaeth o £60,000 (net) ar gyfer cost eithriadol, a cheir manylion pellach yn y cyfrifon manwl.

Cynorthwywyd ein safbwynt gan gymynrodd hael o ystâd xx a chyfraniad preifat untro sylweddol. Rydym yn hynod ddiolchgar i’r rhai sydd wedi parhau, ac yn wir wedi dechrau, i roi’n rheolaidd i’r Gadeirlan, naill ai drwy’r plât mewn gwasanaethau neu drwy ddulliau eraill (gan gynnwys yn ddigidol), ac i’r rhai sydd wedi cefnogi’n ariannol mewn ffyrdd eraill. Heb y gefnogaeth hon, byddai wedi bod yn llawer anoddach parhau â gweinidogaeth y Gadeirlan, a chynnal yr adeilad rhestredig 900 mlwydd oed sy’n ganolbwynt inni.

Ar wahân i’r rhodd fawr unigryw y cyfeiriwyd ato uchod, roedd ein lefelau rhoddion drwy bob dull gwahanol wedi cynyddu 15% o gymharu â lefelau 2022 – 2022 oedd y flwyddyn pan ddychwelodd bywyd i normalrwydd ar ôl Covid, ond dim ond adeg y Pasg y cafodd casgliadau platiau eu hailgyflwyno. 2022 ac felly mae rhywfaint o’r cynnydd o flwyddyn i flwyddyn yn adlewyrchu sefyllfa sylfaen is yn y flwyddyn honno.

Mae'r Gadeirlan hefyd yn dibynnu i raddau ar y defnydd o'i chyfleusterau ar gyfer cyngherddau a digwyddiadau allanol eraill, gan gynnwys gwasanaethau arbennig.

Diolch i waith gwych ein tîm Digwyddiadau roeddem yn gallu cynhyrchu bron i 60% yn fwy o incwm o gyngherddau a digwyddiadau eraill yn y Gadeirlan yn ystod y flwyddyn (o gymharu â 2022), a gwnaethom hefyd rai arbedion mewn costau cyfleustodau, o ystyried ein bod wedi defnyddio gwresogi dros dro yn ystod y cyfnod pan oedd ein boeleri nwy yn cael eu newid.

Yn 2023, aeth y Deon a’r Cabidwl i wariant sylweddol mewn perthynas â’r eitemau ffabrig allweddol a ganlyn:

Y prosiect mwyaf o bell ffordd a gyflawnwyd gan y Cabidwl yn ystod y flwyddyn (ac ers blynyddoedd lawer) oedd y prosiect gwresogi y cyfeirir ato uchod. Mewn termau ariannol, roedd hwn yn brosiect a gostiodd dros £570,000 gan gynnwys ffioedd cysylltiedig a chostau rheoli prosiect (a wariwyd yn ystod 2023 ac yn ymestyn i 2024). Mae £464,659 o’r gost honno

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wedi’i hadlewyrchu yng nghyfrifon 2023.

Mae’r Cabidwl yn ddiolchgar i Gyfeillion Eglwys Gadeiriol Llandaf am y gefnogaeth a dderbyniwyd mewn perthynas â’r prosiect (sef £261,976), i’r Eglwys yng Nghymru am grant o £113,000 sydd wedi’i gymhwyso tuag at y costau hyn, ac i Leoedd Rhestredig Cynllun Grant Addoli lle adenillwyd TAW o £77,997– oherwydd nid oedd y Cabidwl yn gallu derbyn cyllid llawn i dalu am y prosiect gwresogi, fodd bynnag, mae wedi ariannu tua £117,000 o gostau o gronfeydd wrth gefn yr elusen. Ariannwyd £11,686 o’r swm hwnnw yn ystod 2023, gyda’r balans wedi’i ariannu (neu y disgwylir iddo gael ei ariannu) yn ystod 2024. Mae'r eiddo buddsoddi wedi cael eu hailbrisio ar ddiwedd y flwyddyn. Mae'r ailbrisiad hwn yn adlewyrchu'r amgylchedd economaidd ac eiddo ehangach, gydag unrhyw enillion a cholledion canlyniadol y tu allan i reolaeth y Cabidwl. Byddai unrhyw enillion a cholledion o'r fath yn cael eu gwireddu dim ond pe bai'r Elusen yn gwerthu unrhyw un o'r eiddo buddsoddi. Dros 2023 cofnododd yr Elusen golled ar ailbrisio eiddo buddsoddi cronfa anghyfyngedig o £58,467 (2022: gwarged o £505,710).

Ar gronfeydd cyfyngedig sylweddolodd y Gadeirlan warged cyn enillion a cholledion ar fuddsoddiadau o £410,523 (2022: diffyg o £17,765). [Mae angen esboniad llawnach o'i gymharu â'r sylwadau gwresogi uchod]

Amlinellir manylion llawn asedau a rhwymedigaethau'r Gadeirlan yn y Fantolen. Cyfanswm y cronfeydd cyffredinol anghyfyngedig a gariwyd ymlaen ar ddiwedd y flwyddyn oedd £7,142,777 (2022: £7,316,597). Cyfanswm y cronfeydd oedd £7,846,108 (2022: £7,641,876).

STRWYTHUR, LLYWODRAETHU A RHEOLAETH

Mae Eglwys Gadeiriol a Phlwyf Llandaf yn rhan o Esgobaeth Llandaf o fewn yr Eglwys yng Nghymru. Mae’r Eglwys yng Nghymru yn Dalaith o fewn y Cymundeb Anglicanaidd ac, fel y cyfryw, yn bodoli i hyrwyddo’r Grefydd Gristnogol trwy genhadaeth fyd-eang. Nod y Cabidwl yw sicrhau bod bywyd a gwaith y Gadeirlan yn helpu i gyflawni’r genhadaeth honno, yn lleol ac yn ehangach, trwy alluogi cymaint o bobl â phosibl i addoli, ymweld a bod yn rhan o fywyd yr Eglwys Gadeiriol.

Croesawodd y Deon a’r Cabidwl y Gwir Barchedig Mary Stallard, Esgob Llandaf yn ei gwasanaeth croeso ym mis Ebrill 2023.Aeth y Deon Richard Peers ar absenoldeb salwch yn ystod Rhagfyr 2023. Bu’r Is-Gadeirydd Ceri Weatherall yn cadeirio’r Pwyllgor yn ei absenoldeb.

Nid yw’r Cabidwl na’r LCCC yn gyrff corfforaethol, ac mae eu cyfansoddiad, eu gweithdrefn a’u pwerau’n cael eu rheoleiddio gan Gyfansoddiad yr Eglwys yng Nghymru fel y’i diwygir o bryd i’w gilydd gan ei Chorff Llywodraethol a sefydlwyd o dan Adran 13(1) o Ddeddf Eglwysi Cymru 1914. a Chyfansoddiad y Gadeirlan a fabwysiadwyd ar 19 Mehefin 2019. Penodir aelodau’r Cabidwl gan yr Esgob.

Cynhelir etholiadau i'r LCCC mewn Cyfarfod Festri Blynyddol. Mae gan bawb y mae eu henwau ar y Gofrestr Etholwyr hawl i bleidleisio a sefyll etholiad. Cyn cymryd y swydd, mae pob aelod o'r Cyngor yn gwneud datganiad cyhoeddus y bydd ef neu hi yn rhwym i'r

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Cyfansoddiad. Mae’r Cabidwl wedi rhoi dyletswydd ar y Cyngor i gefnogi gwaith y Cabidwl ac adeiladu bywyd cymunedol y Gadeirlan.

Ficer (a benodir gan y Periglor) yn aelodau ex officio o’r LCCC, ynghyd â’r holl glerigwyr sydd â thrwydded i blwyf Llandaf.

Mae gwasanaethau ac addoliad y Gadeirlan yn rhoi ffydd ar waith trwy weddi ac ysgrythur, cerddoriaeth a sacrament.

Corff Cynrychiolwyr yr Eglwys yng Nghymru sy’n dal tir ac eiddo’r Eglwys yng Nghymru gan gynnwys Eglwys Gadeiriol Llandaf ac adeiladau eglwysig eraill, gan gynnwys y fynwent, eiddo eraill y Gadeirlan a’u cynnwys. Mae Corff y Cynrychiolwyr yn Elusen eithriedig ac fe’i sefydlwyd o dan adran 13(2) o Ddeddf Eglwysi Cymru 1914. Mae’n gweithredu ar ran y Dalaith drwy dalu cyflogau clerigwyr llawn amser ac yn gweinyddu cynllun cyfamod yr Eglwys yng Nghymru. a rhoddion cymorthedig yn adennill treth ar ran y plwyfi.Telir cyflogau gweithwyr y Gadeirlan gan y Deon a'r Cabidwl.

Yr LCCC yw’r sianel gyfathrebu arferol rhwng plwyfolion, y Cabidwl ac Esgob yr Esgobaeth. Rhoddir crynodeb o'u cyfrifoldebau i bob aelod newydd, ac mae hyfforddiant ychwanegol ar gael os oes angen.

Mae’r Cabidwl a LCCC yn bwriadu parhau i gydweithio’n agos, i wella effeithiolrwydd y Gadeirlan wrth gyflawni ei hamcanion cyffredin.

ADOLYGIAD RISG

Mae aelodau’r Cabidwl yn cydnabod eu cyfrifoldeb felYmddiriedolwyr i nodi, asesu a rheoli risgiau.

STRWYTHUR TREFNIADOL

Mae holl aelodau Cabidwl y Gadeirlan ynYmddiriedolwyr yr Elusen. Mae’r Cabidwl yn gyfrifol, ymhlith pethau eraill, am hyrwyddo cenhadaeth y Gadeirlan, y gyllideb blwyfol a’r holl wariant o dan hynny, gofal a chynnal a chadw’r fynwent a’r eiddo eraill sy’n eiddo i’r Gadeirlan, ac am weithredu ar unrhyw fater arall a gyfeirir ato. iddo yn unol â'r Cyfansoddiad.

Mae'r Pwyllgor Cyllid yn cynnwys aelodau o’r Cabidwl ac unigolion eraill sydd â sgiliau addas ac mae'n cyfarfod yn rheolaidd i fonitro'r sefyllfa ariannol ac i nodi ac asesu risgiau. Cedwir cofrestr risg, a adolygir yn rheolaidd a'i diweddaru ac fe'i cyflwynir i'w hystyried yng nghyfarfodydd y Cabidwl. Yn dilyn y pandemig, adolygodd y Pwyllgor y dull o ymdrin â risg ac mae wedi gweithio ar gofrestr ac adroddiadau diwygiedig.

Mae'r holl risgiau ariannol mawr wedi'u nodi a chamau wedi'u cymryd i liniaru'r rhain cyn belled ag y bo modd.Y risg fawr yw’r anallu posibl i gynnal lefel ddigonol o roddion gwirfoddol a chodi arian i alluogi’r Gadeirlan i barhau i gyflawni ei nod a’i phwrpas. Mae hyn yn cael sylw gan ymdrechion i gynyddu'r rhoddion rheolaidd gan addolwyr yn y Gadeirlan.

STRWYTHUR PWYLLGORAU

Ers i’r cyfansoddiad newydd ddod i rym ym mis Mehefin 2019, sefydlodd y Cabidwl y pwyllgorau canlynol:

Cymeradwyodd y Cabidwl Bolisi Diogelu wedi’i ddiweddaru yn 2023, a gyflwynwyd gan Kate Bates, Swyddog Diogelu’r Gadeirlan tan 5 Rhagfyr 2023.Ymgymerodd Katharine Macdonald â rôl Swyddog Diogelu’r Gadeirlan o 5 Rhagfyr 2023.

Mae gan bob un gylch gorchwyl a gymeradwyir gan y Cabidwl, a chaiff cofnodion eu hadolygu a'u cymeradwyo gan y Cabidwl.

Canon Ceri Weatherall yw'rYmddiriedolwr Diogelu.

Mae’r Pwyllgor Cyllid yn cael ei gadeirio gan y Canon Trysorydd Robert Lewis ac mae ei aelodaeth yn cynnwys y Deon, y Canon Ganghellor, y Canon Precentor a Matthew Roberts. Cynhaliodd y Pwyllgor Cyllid 10 cyfarfod yn ystod 2023.

Mae adeiladwaith y Gadeirlan yn cael ei fonitro gan Bensaer y Gadeirlan.

Rheolir y cyllid drwy baratoi cyllideb flynyddol a monitro incwm a gwariant yn erbyn y gyllideb hon mewn cyfrifon misol a gyflwynir i gyfarfodydd y Pwyllgor Cyllid a’r Cabidwl.

Cadeiriwyd y Pwyllgor Adnoddau Dynol yn 2023 gan yr Hybarch Mike Komor ac mae ei aelodaeth yn cynnwys y Canon Ganghellor a’r Canon Sarah Rogers. Cynhaliodd y Pwyllgor Adnoddau Dynol un cyfarfod yn ystod 2023. O fis Ionawr 2024, bydd y Pwyllgor Adnoddau Dynol yn cael ei gadeirio gan y Canon Ceri Weatherall a gwahoddir arbenigwr cyfraith cyflogaeth i ymuno â'i aelodaeth.

POLISI CRONFEYDD WRTH GEFN

Mae'r Deon a'r Cabidwl wedi sefydlu polisi lle dylid cadw'r asedau cyfredol net ar gronfeydd anghyfyngedig ar lefel o rhwng 6 mis a blwyddyn o adnoddau a ddefnyddiwyd.Ystyrir bod hon yn lefel briodol i gwrdd ag unrhyw gostau annisgwyl o ostyngiadau sylweddol mewn incwm tymor byr. Mae'r Elusen yn gweithredu o fewn y paramedrau hyn ar hyn o bryd.

Mae’r LCCC yn cael ei ddewis o blith y gynulleidfa, gyda’i haelodau’n cael eu hethol yn flynyddol yng nghyfarfod Festri’r Pasg, gan aelodau’r Gadeirlan ar y Gofrestr Etholiadol. Mae Warden Eglwys y Bobl (a etholir gan aelodau yn Festri’r Pasg blynyddol) a Warden Eglwys y

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POLISI BUDDSODDI

Corff Cynrychiolwyr yr Eglwys yng Nghymru sy’n delio â’r rhan fwyaf o’r buddsoddiadau; yn ogystal, mae cronfeydd hefyd yn cael eu buddsoddi gydag ymddiriedolaethau arbenigol a gynlluniwyd ar gyfer y sector elusennol. Mae’r Cabidwl yn monitro lefelau balansau banc a’r cyfraddau llog a dderbynnir yn rheolaidd er mwyn sicrhau bod y Gadeirlan yn cael y gwerth mwyaf a’r incwm o’i threfniadau bancio.

GWADDOL A CHRONFEYDD CYFYNGEDIG

Dim ond at y dibenion y rhoddwyd yr arian ar eu cyfer y gellir defnyddio'r rhain. Mae gan y Gadeirlan nifer o gronfeydd o'r fath, a nodir y manylion yn nodyn 12 o'r cyfrifon.

CRONFEYDD DYNODEDIG

Gall yrYmddiriedolwyr ddynodi rhai o'r cronfeydd anghyfyngedig at ddiben penodol. Mae'r cronfeydd hyn yn parhau i fod yn rhan o'r cronfeydd anghyfyngedig. Mae gan y Gadeirlan un gronfa ddynodedig, ar gyfer Adeiladwaith ac Eiddo, a nodir y manylion yn nodyn 12 y cyfrifon. Y gronfa hon yw balans yr elw o werthu’r Neuadd Goffa, ac fe’i defnyddir i ariannu amrywiaeth o brosiectau sy’n ymwneud â’r Gadeirlan a’i heiddo.

CYNLLUNIAU AR GYFER Y DYFODOL

Yn gynnar yn 2023, cyfarfu Grŵp Datblygu, gyda’r bwriad o lunio strategaeth ar gyfer datblygiadau cyfalaf yn y dyfodol. Ers hynny mae’r Cabidwl wedi penderfynu sefydlu Pwyllgor Datblygu yn 2024 a fydd yn is-bwyllgor I’r Cabidwl ac yn cael ei gadeirio gan y Canon Sarah Rogers.

Yn ogystal â hyn, bydd ffocws ar lywodraethu da, ac ar effeithlonrwydd gweithrediadau o ddydd i ddydd gyda’r nod o reoli costau a gwella incwm fel bod y Gadeirlan ar sylfaen ariannol gadarn.

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CYFRIFOLDEBAU'R DEON A'R CABIDWL

Mae Deon a Chabidwl Cadeirlan Llandaf yn gyfrifol am baratoi Adroddiad yrYmddiriedolwyr a'r datganiadau ariannol yn unol â'r gyfraith berthnasol a Safonau Cyfrifo'r Deyrnas Unedig (Arferion Cyfrifo a Dderbynnir yn Gyffredinol yn y Deyrnas Unedig).

Mae'n ofynnol yn ôl y gyfraith sy'n gymwys i elusennau yng Nghymru a Lloegr i ymddiriedolwyr baratoi datganiadau ariannol ar gyfer pob blwyddyn ariannol sy'n rhoi darlun cywir a theg o sefyllfa'r elusen a'i hadnoddau sy'n dod i mewn a'r defnydd o adnoddau ar gyfer y cyfnod hwnnw.Wrth baratoi’r datganiadau ariannol hynny, mae’n ofynnol i’r ymddiriedolwyr:

Mae’r ymddiriedolwyr yn gyfrifol am gadw cofnodion cyfrifyddu cywir sy’n datgelu gyda chywirdeb rhesymol sefyllfa ariannol yr elusen ac yn eu galluogi i sicrhau bod y datganiadau ariannol yn cydymffurfio â Deddf Elusennau 2011, Rheoliadau Elusennau (Cyfrifon ac Adroddiadau) 2008 a darpariaethau’r ymddiriedolaeth. gweithred. Mae ganddynt gyfrifoldeb cyffredinol am gymryd y camau sy'n rhesymol agored iddynt i ddiogelu asedau'r elusen ac i atal a chanfod twyll ac afreoleidd-dra arall.

Cyn belled ag y mae’rYmddiriedolwyr yn ymwybodol:

Llofnodwyd trwy orchymyn yrYmddiriedolwyr ar 20 Mehefin 2024

Canon Rob Lewis, Canon Trysorydd ac Ymddiriedolwr

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ADRODDIAD YR ARCHWILWYR ANNIBYNNOL AR GYFER Y FLWYDDYN A DDAETH I BEN 31 RHAGFYR 2023 I YMDDIRIEDOLWYR DEON A CHABIDWL EGLWYS GADEIRIOL LLANDAF

Rydym wedi archwilio datganiadau ariannol Deon a Chabidwl Cadeirlan Llandaf ar gyfer y flwyddyn a ddaeth i ben ar 31 Rhagfyr 2023 sy’n cynnwys y Datganiad o Weithgareddau Ariannol, y Fantolen, y Datganiad Llif Arian a nodiadau i’r datganiadau ariannol, gan gynnwys polisïau cyfrifyddu arwyddocaol. Y fframwaith adrodd ariannol a ddefnyddiwyd wrth eu paratoi yw’r gyfraith berthnasol a Safonau Cyfrifo’r Deyrnas Unedig, gan gynnwys Safon Adrodd Ariannol 102 ‘Y Safon Adrodd Ariannol sy’n gymwys yn y DU a Gweriniaeth Iwerddon’ (Arferion Cyfrifyddu a Dderbynnir yn Gyffredinol yn y Deyrnas Unedig).

Yn ein barn ni, mae’r datganiadau ariannol:

GWYBODAETH ARALL

Mae’r wybodaeth arall yn cynnwys y wybodaeth sydd wedi’i chynnwys yn adroddiad blynyddol yr ymddiriedolwyr, ac eithrio’r datganiadau ariannol a’n hadroddiad archwilydd arnynt. Mae’r ymddiriedolwyr yn gyfrifol am y wybodaeth arall sydd yn yr adroddiad blynyddol2. Nid yw ein barn ar y datganiadau ariannol yn cwmpasu’r wybodaeth arall ac, ac eithrio i’r graddau a nodir yn benodol fel arall yn ein hadroddiad, nid ydym yn mynegi unrhyw fath o gasgliad sicrwydd ar hynny.

Ein cyfrifoldeb ni yw darllen y 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 gasglwyd yn ystod yr archwiliad neu fel arall wedi'i chamddatgan 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.

MATERION Y MAE'N OFYNNOL I NI ADRODD ARNYNT DRWY EITHRIAD

Nid oes gennym unrhyw beth i’w adrodd mewn perthynas â’r materion a ganlyn y mae Rheoliadau Elusennau (Cyfrifon ac Adroddiadau) 2008 yn ei gwneud yn ofynnol i ni adrodd i chi yn eu cylch os, yn ein barn ni:

SAIL I’N BARN

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (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 Archwilydd ar gyfer archwilio datganiadau ariannol ein hadroddiad. Rydym yn annibynnol ar yr elusen 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 sy'n ymwneud â digwyddiadau neu amodau a allai, yn unigol neu ar y cyd, fwrw amheuaeth sylweddol ar allu'r elusen i barhau fel busnes byw am gyfnod o ddeuddeng mis o leiaf o'r dyddiad y daeth. mae'r datganiadau ariannol wedi'u hawdurdodi i'w cyhoeddi.

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

CYFRIFOLDEBAU YMDDIRIEDOLWYR

Fel yr esbonnir yn llawnach yn natganiad cyfrifoldebau’r ymddiriedolwyr a nodir ar dudalen 20, mae’r ymddiriedolwyr yn gyfrifol am baratoi datganiadau ariannol sy’n rhoi darlun cywir a theg, ac am y fath reolaeth fewnol sy’n angenrheidiol ym marn yr ymddiriedolwyr er mwyn gallu 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 elusen i barhau fel busnes byw, gan ddatgelu, fel y bo’n berthnasol, faterion sy’n ymwneud â busnes gweithredol a defnyddio sail cyfrifyddu busnes byw oni bai bod yr ymddiriedolwyr naill ai’n bwriadu diddymu’r elusen neu i roi'r gorau i weithrediadau, neu nad oes ganddynt unrhyw ddewis arall realistig ond gwneud hynny.

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CYFRIFOLDEBAU’R ARCHWILYDD AM ARCHWILIO’R DATGANIADAU ARIANNOL

Rydym wedi cael ein penodi fel archwilydd o dan adran 144 o Ddeddf Elusennau 2011 ac rydym yn adrodd yn unol â rheoliadau a wnaed o dan adran 154 o’r Ddeddf honno.

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 gamgymeriad, a chyhoeddi adroddiad archwilydd 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. Mae afreoleidd-dra, gan gynnwys twyll, yn achosion o ddiffyg cydymffurfio â chyfreithiau a rheoliadau. Rydym yn cynllunio gweithdrefnau yn unol â'n cyfrifoldebau, a amlinellwyd uchod, i ganfod camddatganiadau perthnasol mewn perthynas ag afreoleidd-dra, gan gynnwys twyll. Manylir isod ar y gweithdrefnau penodol ar gyfer yr ymgysylltu hwn ac i ba raddau y mae’r rhain yn gallu canfod afreoleidd-dra, gan gynnwys twyll:

Oherwydd cyfyngiadau cynhenid archwiliad, mae risg na fyddwn yn canfod pob afreoleidd-dra, gan gynnwys y rhai sy’n arwain at gamddatganiad perthnasol yn y datganiadau ariannol neu ddiffyg cydymffurfio â rheoliadau. Mae’r risg hon yn cynyddu po fwyaf y caiff cydymffurfiaeth â chyfraith neu reoliad ei thynnu o’r digwyddiadau a’r trafodion a adlewyrchir yn y datganiadau ariannol, gan y byddwn yn llai tebygol o ddod yn ymwybodol o achosion o ddiffyg cydymffurfio. Mae’r risg hefyd yn uwch o ran afreoleidd-dra sy’n digwydd oherwydd twyll yn hytrach na gwall, gan fod twyll yn ymwneud â chuddio bwriadol, ffugio, cydgynllwynio, hepgoriad neu gamliwio.

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 ein harchwilydd.

DEFNYDD O'N HADRODDIAD

Mae'r adroddiad hwn yn cael ei wneud i ymddiriedolwyr yr elusen yn unig, fel corff, yn unol â Rhan 4 o Reoliadau Elusennau (Cyfrifon ac Adroddiadau) 2008. Mae ein gwaith archwilio wedi'i wneud er mwyn i ni allu datgan i ymddiriedolwyr yr elusen y materion hynny sy'n ofynnol i ni. datgan iddynt mewn adroddiad archwilydd 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 elusen ac ymddiriedolwyr yr elusen fel corff, am ein gwaith archwilio, am yr adroddiad hwn, nac am y farn a luniwyd gennym.

ARCHWILIO XEINADIN CYFYNGEDIG 8FED LLAWR TŶ BECED 36 HEN IUDDEW LLUNDAIN, EC2R 8DD

DYDDIAD

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STATEMENT OF FINANCIAL
ACTIVITIES
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DATGANIAD O WEITHGAREDDAU ARIANNOL AR GYFER Y FLWYDDYN HYD 31 RHAGFYR 2023

(GAN GYNNWYS Y CYFRIF INCWM A GWARIANT)

NODIA-
DAU		 CRONFEYDD HEB GYFYNGIAD CRONFEYDD HEB GYFYNGIAD CRONFEYDD
CYFYNGEDIG		 GWADDOL 2023 CYFANS’M 2022 CYFANS’M
CYFFREDINOL DYNODEDIG
£ £ £ £ £ £
INCWM 2 323,310 - 605,113 318,835
Rhoddion a chymynroddion 281,803 - - - 16,074 10,378
Gweithgareddau masnachu eraill 16,074 - - - 108,924 103,427
Inwm o fuddsoddiadau 108,924 - 237,040 - 404,651 197,059
Incwm o weithgareddau elusennol 167,611 - 4,695 - 101,435 89,383
Incwm arall 96,740 - 565,045 - 1,236,197
CYFANSWM INCWM 671,152 - 719,082
GWARIANT 3 - - 34,072 20,430
Gwariant ar godi arian 34,072 - 125,464 765 918,218 714,304
Gwariant ar weithgareddau elusennol 746,616 45,373 29,058 - 30,934 16,844
Gwariant arall - 1,876 154,522 765 983,224 751,578
CYFANSWM GWARIANT 780,688 47,249
410,523 (765) 252,973 (32,496)
ADNODDAU NET I MEWN/(ALLAN)
CYN ENILLION A CHOLLEDION AR
FUDDOSDDIADAU		 (109,536) (47,249)
ENILLION A CHOLLEDION NET AR
FUDDSODDIADAU		 - - (58,467) 505,710
Elw ar ailbrisio eiddo buddsoddi 12 (58,467) - 4,495 5,231 9,726 (12,811)
(Colledion)/enillion ar asedau buddsoddi 12 - - 415,018 4,466 204,232 460,403
INCWM A GWARIANT NET AM Y
FLWYDDYN		 (168,003) (47,249) 8,623 (2,806) - -
Trosglwyddiadau rhwng cronfeydd (5,817) - 423,641 1,660 204,232 460,403
SYMUDIAD NET MEWN
CRONFEYDD		 (173,820) (47,249)
126,082 84,373 7,641,876 7,181,473
Cyfanswm yr arian a ddygwyd ymlaen 12 7,316,597 114,824 549,723 86,033 7,846,108 7,641,876
CYFANSWM YR ARIAN A GARIWYD
YMLAEN		 12 7,142,777 67,575 549,723 86,033 7,907,984 7,641,876

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MANTOLEN AR GYFER 31 RHAGFYR 2023

NODI-
ADAU		 CRONFEYDD HEB GYFYNGIAD CRONFEYDD HEB GYFYNGIAD CRONFEYDD
CYFYNGEDIG		 GWADDOL 2023 CYFANS’M 2022 CYFANS’M
CYFFREDINOL DYNODEDIG
£ £ £ £ £ £
ASEDAU SEFYDLOG
Asedau diriaethol 7 1,372,501 - 479,220 - 1,851,721 1,407,369
Eiddo rhydd-ddaliadol 8 5,508,277 - - - 5,508,277 5,566,744
Cronfeydd cadwraeth - - - 14,109 14,109 13,364
Arall - - 40,454 71,924 112,378 117,661
5,508,277 - 40,454 86,033 5,634,764 5,697,769
CYFANSWM ASEDAU SEFYDLOG 6,880,778 - 519,674 86,033 7,486,485 7,105,138
ASEDAU CYFREDOL
Stoc 450 - 1,007 - 1,457 7,262
Dyledwyr 9 141,578 - 17,155 - 158,733 143,124
Arian parod yn y banc ac mewn llaw
Cronfa gerddoriaeth/organ - - 2,494 - 2,494 4,256
Cronfeydd cyfyngedig eraill - - 35,353 - 35,353 47,027
Cronfeydd eraill 244,642 135,337 - - 379,979 469,807
CYFANSWM ASEDAU CYFREDOL 386,670 135,337 56,009 - 578,016 671,476
Credydwyr: symiau sy’n ddyledus o fewn
blwyddyn		 10 (124,671) (3,353) (25,960) - (153,984) (72,205)
ASEDAU CYFREDOL NET 261,999 131,984 30,049 - 424,032 599,271
CYFANSWM ASEDAU LLAI
RHWYMEDIGAETHAU CYFREDOL		 7,142,777 131,984 549,723 86,033 7,910,517 7,704,409
Credydwyr: symiau sy’n dod yn ddyledus
mewn mwy na blwyddyn		 10 - (64,409) - - (64,409) (62,533)
ASEDAU NET 7,142,777 67,575 549,723 86,033 7,846,108 7,641,876
CRONFEYDD ELUSENNOL: 7,142,777
Cyffredinol 12 7,142,777 - - - 67,575 7,316,597
Dynodedig 12 - 67,575 - - 549,723 114,824
Cyfyngedig 12 - - 549,723 - 126,082
CRONFEYDD GWADDOL:
Cronfeydd cadwraeth 12 - - - 14,109 14,109 13,364
Cronfeydd eraill 12 - - - 71,924 71,924 71,009
CYFANSWM Y CRONFEYDD 7,142,777 67,575 549,723 86,033 7,846,108 7,641,876

Cymeradwywyd gan y Cabidwl ar 20 Mehefin 2024 a llofnodwyd ar ei ran gan

Canon Rob Lewis, Canon Treasurer and Trustee

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DATGANIAD LLIF ARIAN AR GYFER Y FLWYDDYN I 31 RHAGFYR 2023

NODIAD
AU		 2023
CYFANSWM		 2022
CYFANSWM
£ £
ARIAN A GYNHYRCHIR/(A DDEFNYDDIR)
MEWN GWEITHGAREDDAU		 13 367,942 (128,675)
LLIF ARIAN O WEITHGAREDDAU BUDDSODDI
Incwm o fuddsoddiadau ac eiddo buddsoddi 108,924 103,427
Prynu offer (476,808) -
ARIAN A DDARPERIR DRWY
WEITHGAREDDAU BUDDSODDI		 (367,884) 103,427
LLIF ARIAN O WEITHGAREDDAU ARIANNU
Ad-dalu benthyciad - (5,212)
ALL-LIF ARIAN O WEITHGAREDDAU CYLLID - (5,212)
(GOSTYNGIAD) MEWN ARIAN PAROD A
CHYFWERTH AG ARIAN PARODY N YSTOD Y
FLWYDDYN		 (103, 204) (30,460)
Arian parod a chyfwerth ag arian parod o ddechrau’r
fwyddyn		 521,090 551,550
CYFANSWM ARIAN PAROD A CHYFWERTH AG
ARIAN PAROD AR DDIWEDD Y FLWYDDYN		 417,826 521,090

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NODIADAU I'R DATGANIADAU ARIANNOL

1. POLISÏAU CYFRIFO

SAIL Y CYFRIFYDDU

Mae’r cyfrifon (datganiadau ariannol) wedi’u paratoi o dan y confensiwn cost hanesyddol gydag eitemau wedi’u cydnabod ar gost neu werth trafodiad oni nodir yn wahanol yn y nodiadau perthnasol i’r cyfrifon hyn. Mae’r datganiadau ariannol wedi’u paratoi yn unol â’r Datganiad o Arferion Cymeradwy: Cyfrifon ac Adroddiadau gan Elusennau sy’n paratoi eu cyfrifon yn unol â’r Safon Adrodd Ariannol sy’n gymwys yn y DU a Gweriniaeth Iwerddon (FRS102) (yn dod i rym ar 1 Gorffennaf 2019), y Datganiad Ariannol. Safon Adrodd sy’n gymwys yn y DU a Gweriniaeth Iwerddon (FRS 102) a Deddf Elusennau 2011.

Mae Deon a Chabidwl Llandaf yn endid budd cyhoeddus fel y’i diffinnir gan FRS 102.

BUSNES GWEITHREDOL

Mae’r Cabidwl wedi cymeradwyo cyllideb ar gyfer 2024 gyda diffyg o £23,000. Y rhagdybiaethau allweddol oedd y byddai rhoi ychydig yn uwch na 2023, roedd costau staff yn unol â’r newidiadau a gynlluniwyd, roedd y cyllid a dderbyniwyd gan yr Eglwys yng Nghymru yn unol â’r lefelau a gyfathrebwyd ar ddiwedd 2023 ac y gellid dod i gytundeb â Bwrdd Esgobaeth Llandaf. Cyllid (BELl) ynghylch trefniadau newydd ar gyfer lefel y Fairer Share i’w thalu yn ystod 2024.

Wrth baratoi’r cyfrifon hyn, cymeradwyodd y Cabidwl ragolwg llif arian hyd at 31 Gorffennaf 2025, ar gyfres o ragdybiaethau credadwy ond pesimistaidd:

Er bod y Cabidwl yn hyderus y bydd y Gadeirlan yn rhagori ar bob un o'r tybiaethau a wnaed. Ar y sail hon, mae'r arian wrth gefn yn disgyn i bwynt rhwng 3 a 6 mis o drosiant, lefel sydd y tu allan i'r polisi cronfeydd wrth gefn ond yn llawer uwch na'r hyn sydd ei angen i barhau i weithredu.

Mae’r Cabidwl o’r farn mai’r unig risgiau sylweddol sy’n weddill yw bod rhoi yn disgyn yn sylweddol, neu na ellir dod i gytundeb gyda’r BELl ynghylch y Fairer Share.

Mae’r Cabidwl yn lliniaru’r risg sy’n gysylltiedig â rhoi cymaint â phosibl drwy raglen o ymgysylltu’n rheolaidd â’r gynulleidfa ar bwysigrwydd yr incwm hwnnw i’r Gadeirlan, a hefyd drwy wneud rhoi’n haws drwy gyflwyno dyfeisiau digidol amrywiol.

O ran y Fairer Share, mae’r Cabidwl wedi ymgysylltu â BELl ar sail agored a thryloyw, gan rannu cyllideb 2024 i ddangos y cyfyngiadau ynghylch yr hyn sy’n fforddiadwy i’w dalu. Mae’r Cabidwl wedi gwneud cynnig i BELl y mae’n ei ystyried yn rhesymol tra hefyd yn capio’r risg ariannol i’r Cabidwl ac, yn seiliedig ar drafodaethau hyd yma, mae’n obeithiol y gellir cytuno ar drefniant priodol.

Ar y sail hon daeth yr ymddiriedolwyr i'r casgliad nad oes unrhyw risgiau credadwy a fyddai'n golygu na fyddai'r Gadeirlan yn gallu parhau i weithredu am o leiaf y 12 mis nesaf ac felly paratôdd y datganiadau ariannol ar sail busnes gweithredol.

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FFYNONELLAU ALLWEDDOL ANSICRWYDD AMCANGYFRIF

Wrth baratoi'r cyfrifon, mae'r Deon a'r Cabidwl wedi ystyried a oes unrhyw feysydd o ansicrwydd o ran amcangyfrif. Yn y broses hon maent wedi gwneud amcangyfrifon o hyd oes asedau sefydlog diriaethol, ynghyd â gwerth eiddo buddsoddi sy'n seiliedig ar brisiad annibynnol.

STRWYTHUR CRONFEYDD

Mae gan yr Elusen nifer o gronfeydd gwaddol. Mae’r incwm o’r cronfeydd hyn i’w ddefnyddio yn unol â chyfyngiadau penodol a osodir gan y rhoddwr neu’r weithred ymddiriedolaeth.

Cronfeydd cyfyngedig yw cronfeydd sydd i’w defnyddio yn unol â chyfyngiadau penodol a osodir gan y rhoddwr neu’r weithred ymddiriedolaeth.

Mae cronfeydd incwm anghyfyngedig yn cynnwys y cronfeydd hynny y mae'r Deon a'r Cabidwl yn rhydd i'w defnyddio at unrhyw ddiben i hyrwyddo amcanion yr amcanion elusennol. Mae cronfeydd anghyfyngedig yn cynnwys cronfeydd dynodedig lle mae’r Deon a’r Cabidwl, yn ôl eu disgresiwn, wedi creu cronfa at ddiben penodol.

Datgelir rhagor o fanylion am bob cronfa yn nodyn 12.

CYDNABOD INCWM

Mae’r holl incwm yn cael ei gydnabod unwaith y bydd gan yr Elusen hawl i’r incwm, mae’n debygol y bydd yr incwm yn cael ei dderbyn, a gellir mesur swm yr incwm sy’n dderbyniadwy yn ddibynadwy.

Mae rhoddion yn cael eu cydnabod pan fydd yr Elusen wedi cael ei hysbysu'n ysgrifenedig o'r swm a'r dyddiad setlo. Os bydd rhodd yn amodol ar amodau sy’n gofyn am lefel o berfformiad cyn bod gan yr Elusen hawl i’r cronfeydd, caiff yr incwm ei ohirio ac ni chaiff ei gydnabod hyd nes bod yr amodau hynny wedi’u bodloni’n llawn, neu hyd nes bod yr amodau hynny’n cael eu cyflawni’n gyfan gwbl o fewn y rheoli'r Elusen ac mae'n debygol y bydd yr amodau hynny'n cael eu cyflawni yn ystod y cyfnod adrodd.

Cydnabyddir rhoddion cymynroddol fesul achos yn dilyn caniatáu profiant pan fydd gweinyddwr/ysgutor yr ystâd wedi rhoi gwybod yn ysgrifenedig am y swm a’r dyddiad setlo.

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.

CYDNABYDDIAETH GWARIANT

Caiff rhwymedigaethau eu cydnabod fel gwariant cyn gynted ag y bydd rhwymedigaeth gyfreithiol neu ddeongliadol yn ymrwymo’r Elusen i’r gwariant hwnnw, mae’n debygol y bydd angen setliad a gellir mesur swm y rhwymedigaeth yn ddibynadwy.

Rhoddir cyfrif am yr holl wariant ar sail croniadau. Mae'r holl dreuliau gan gynnwys costau llywodraethu yn cael eu dyrannu neu eu dosrannu i'r penawdau gwariant perthnasol.

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ASEDAU SEFYDLOG DIRIAETHOL A DIBRISIANT

Mae'r holl asedau sy'n costio mwy na £5,000 yn cael eu cyfalafu a'u prisio ar gost hanesyddol. Codir dibrisiant ar sail llinell syth fel a ganlyn:

llinell syth fel a ganlyn:
Offer clyweledol 4 blynedd
Offer Swyddfa 5 mlynedd
PianoYstafell Gân 20 mlynedd
Piano 20 mlynedd
System wresogi 50 mlynedd
Organ 100 mlynedd

ASEDAU TREFTADAETH

Mae’r Eglwys Gadeiriol yn dal gwaith celf ac arteffactau sy’n cael eu dal a’u cynnal am eu cyfraniad i wybodaeth a diwylliant.Ystyrir yr asedau hyn yn asedau treftadaeth a chânt eu cofnodi ar gost lle mae gwybodaeth am eu cost ar gael. Os nad yw'r wybodaeth hon ar gael a bod cost darparu gwybodaeth o'r fath yn sylweddol uwch nag unrhyw fudd i ddefnyddwyr y datganiadau ariannol yna ni chaiff asedau treftadaeth eu cydnabod yn y fantolen.

EIDDO BUDDSODDI

Mae eiddo buddsoddi yn cael ei gydnabod i ddechrau ar gost ac yna'n cael ei fesur ar werth teg ar ddyddiad y fantolen. Mae eiddo sydd â marchnad weithredol yn cael eu hailbrisio'n broffesiynol bob blwyddyn. Mae’r gwerth teg yn cael ei brisio’n annibynnol ar sail gwerth marchnad eiddo cyffelyb neu werth marchnad incwm rhent fel sy’n berthnasol i bob eiddo unigol.

Yr Eglwys Gadeiriol sy'n berchen ar safle'rYsgol, gan gynnwys y caeau chwarae a rhai adeiladau. Mae ar brydles hir i'rYsgol o dan gytundeb a ddefnyddir gan yr ysgol i addysgu'r aelodau, gan ddarparu ysgoloriaethau. Nid oes marchnad weithredol i’r eiddo oherwydd ei fod mewn ardal gadwraeth ac mae ei ddefnydd wedi’i gyfamodi at ddibenion sy’n gyson â’r Eglwys yng Nghymru. Mae'r rhent yn cael ei ailasesu bob pum mlynedd, yn fwyaf diweddar yn 2019.Yr arfer blaenorol oedd penodi dau brisiwr annibynnol ar gyfer yr ailasesiad, ond cytunwyd yn 2019 bod y gost gysylltiedig yn anghymesur â'r budd. Cytunwyd bryd hynny i gynyddu'r rhent fesul RPI. O ganlyniad i’r penderfyniad hwn, a chost anghymesur cyngor prisio arbenigol, penderfynodd y Cabidwl gysoni’r sail prisio â’r sail ar gyfer asesiad rhent, ac mae gwerth eiddo bellach wedi’i fynegeio gan RPI. Mae’r ymddiriedolwyr yn fodlon bod hyn yn darparu sail briodol ar gyfer prisio’r ased.

Adlewyrchir y gwarged ar ailbrisio yng nghyfanswm y cronfeydd anghyfyngedig fel enillion cydnabyddedig yn y cyfnod. Ni ddarperir dibrisiant mewn perthynas ag eiddo buddsoddi. Mae'rYmddiriedolwyr o'r farn bod yr eiddo yn cael eu dal ar gyfer buddsoddiad ac ni fyddai eu dibrisio yn rhoi darlun cywir a theg.

BUDDSODDIADAU ASEDAU SEFYDLOG

Mae buddsoddiadau yn fath o offeryn ariannol sylfaenol a chânt eu cydnabod i ddechrau ar eu gwerth trafodiad ac yna eu mesur yn ôl eu gwerth teg ar ddyddiad y fantolen. Mae’r datganiad

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o weithgareddau ariannol yn cynnwys yr enillion a’r colledion net sy’n deillio o ailbrisio a gwaredu drwy gydol y flwyddyn.

ENILLION A CHOLLEDION A WIREDDWYD

Cymerir yr holl enillion a cholledion i'r Datganiad o Weithgareddau Ariannol wrth iddynt godi. Cyfrifir enillion a cholledion a wireddwyd ar fuddsoddiadau fel y gwahaniaeth rhwng derbyniadau gwerthiant a’u gwerth cario agoriadol neu eu gwerth prynu os cânt eu caffael ar ôl diwrnod cyntaf y flwyddyn ariannol. Cyfrifir enillion a cholledion heb eu gwireddu fel y gwahaniaeth rhwng gwerth teg ar ddiwedd y flwyddyn a'u gwerth cario. Mae enillion a cholledion buddsoddi wedi'u gwireddu a heb eu gwireddu yn cael eu cyfuno yn y Datganiad o Weithgareddau Ariannol.

ARIAN PAROD

Mae'r Elusen yn diffinio arian parod fel y symiau hynny a ddelir fel arian parod neu mewn sefydliad ariannol cydnabyddedig ar ddiwedd y flwyddyn.

OFFERYNNAU ARIANNOL

Mae buddsoddiadau asedau sefydlog ac arian parod yn cynrychioli’r offerynnau ariannol a ddelir gan yr Elusen ar ddiwedd y flwyddyn ac fe’u cyfrifir fel y manylir ar wahân uchod.

PENSIYNAU

Mae hawl gan weithwyr yr Elusen i ymuno â chynllun pensiwn personol grŵp. Mae'r cynllun pwrcasu arian yn cael ei reoli gan Bensiwn y Bobl ac mae'r cynllun yn buddsoddi'r cyfraniadau a wneir gan y gweithiwr a'r cyflogwr mewn cronfa fuddsoddi i bob gweithiwr ei gronni dros gyfnod y cynllun. Nid oes gan y Deon a'r Cabidwl unrhyw atebolrwydd y tu hwnt i didyniadau ar gyfer cyfraniadau'r cyflogai.

STOC

Mae stociau o nwyddau siop heb eu gwerthu yn cael eu cynnwys ar gost neu werth gwireddadwy net, pa un bynnag yw'r isaf.

CYTUNDEBAU PRYDLES GWEITHREDU

Mae rhenti a delir o dan brydlesi gweithredol yn cael eu codi ar elw neu golled ar sail llinell syth dros gyfnod y brydles.

TRAFODION PARTÏON CYSYLLTIEDIG A

CHYDNABYDDIAETH, TREULIAU A BUDDION YMDDIRIEDOLWYR

Mae’n ofynnol i’r ymddiriedolwyr o dan adran 8(5) o Reoliadau Elusennau (Cyfrifon ac Adroddiadau) 2008 baratoi’r datganiad o gyfrifon yn unol â’r SORP Elusennau, sy’n ei gwneud yn ofynnol i ymddiriedolwyr ddatgelu gwybodaeth benodol am dâl a buddion eraill y mae ymddiriedolwyr yn eu cael. Mae'r SORP Elusennau yn nodi bod yn rhaid i bob trafodiad gydag ymddiriedolwr gael ei ystyried yn sylweddol waeth beth fo'i faint.

O ran tâl, ni chafodd yr un o’r

ymddiriedolwyr unrhyw dâl gan yr elusen yn 2023. Mae’r Deon a’r Canoniaid Preswyl yn ddeiliaid swyddi eglwysig sy’n cael eu talu gan yr Eglwys yng Nghymru.

Mae’r Eglwys yng Nghymru yn gosod y rheolau y gall clerigwyr hawlio costau eu swydd oddi tanynt.Yn 2023 hawliodd y clerigwyr £2560.06 (2022: £5,201) mewn costau cyfleustodau y mae ganddynt hawl benodol iddynt o dan reolau’r Eglwys yng Nghymru mewn perthynas â’u swydd, a chawsant ad-daliad o £1482.66 (2022: £1,172) am offer a nwyddau traul a ddefnyddiwyd. yn yr Eglwys Gadeiriol ei hun, o gyllidebau a gymeradwywyd gan y Cabidwl.

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2. ADNODDAU’N DOD I MEWN

CRONFEYDD HEB GYFYNGIAD CRONFEYDD HEB GYFYNGIAD CRONFEYDD
CYFYNGEDIG
£		 GWADDOL 2023 CYFANS’M 2022 CYFANS’M
CYFFREDINOL DYNODEDIG
£ £ £ £ £
RHODDION A CHYMYNRODDION
Gift direct 102,748 - - - 102,748 106,169
Amlenni 20,875 - 8,000 - 28,875 20,221
Plât 36,169 - - - 36,169 26,451
CAF a Gorchmynion banc 360 - - - 360 2,960
Cymynroddion 16,100 - 2,000 - 18,100 -
Canhwyllau coffa 3,393 - - - 3,393 3,087
Priodasau, angladdau, bedydd 16,339 - 2,252 - 18,591 19,474
Treth o dan Rhodd Gymorth 35,222 - 2,000 - 37,222 35,011
Cyfeillion y Gadeirlan - - 307,476 - 307,476 51,875
Gwasanaethau arbennig - - - - - 21,546
Casgliadau elusennol - - 1,582 - 1,582 3,611
Rhoddion eraill 50,597 - - - 50,597 28,430
281,803 - 323,310 - 605,113 318,835
GWEITHGAREDDAU MASNACHU ERAILL
Siop y Gadeirlan 16,074 - - - 16,074 10,378
16,074 - - - 16,074 10,378
Incwm o eiddo buddsoddi 96,139 - 96,139 100,921
Incwm o fuddsoddiadau 1,451 - - - 1,451 1,155
Incwm o arian parod 11,334 - - - 11,334 1,351
108,924 - - - 108,924 103,427
- -
Grantiau a chodi arian:
Gwres – Eglwys yng Nghymru - 113,000 - 113,000 -
Cyfraniad esgobaethol 60,000 - - - 60,000 60,000
Benefact Trust 19,306 - - - 19,306 22,064
Grantiau eraill 56,835 - 103,743 - 160, 578 81,061
Codi arian 31,470 - - - 31,470 25,145
- - - -
INCOME O GRWPIAU: - - -
Urdd y Blodau - - 641 - 641 1,011
Urdd y Côr - - 17,028 - 17,028 7,254
Urdd y Clochyddion - - 678 - 678 424
Urdd y Stiwardiaid - - 1,950 - 1,950 100
167,611 237,040 - 404,651 197,059
-
INCWM ARALL - -
Ffoedd cyfeusterau 75,548 - 4,695 - 80,243 66,309
Neuadd y Plwyf 21,192 - - - 21,192 22,716
Amrywiol - - - - - 358
96,740 - 4,695 - 101,435 89,383
- - - - -
CYFANSWM INCWM 671,152 - 565,045 - 1,236,197 719,082

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3. ADNODDAU’N LLIFO ALLAN

CRONFEYDD HEB GYFYNGIAD CRONFEYDD HEB GYFYNGIAD CRONFEYDD
CYFYNGEDIG		 GWAD
DOL		 2023 CYFANS’M 2022 CYFANS’M
CYFFREDINOL DYNODEDIG
£ £ £ £ £ £
GWARIANT AR GODI ARIAN
Cyngherddau 17,120 - - - 17,120 11,992
Siop 12,159 - - - 12,159 4,068
Costau rheoli buddsoddiadau 4,793 - - - 4,793 4,370
34,072 - - - 34,072 20,430
Cyfran y Plwyd 170,385 - - - 170,385 173,453
Cyfogau 168,739 12,988 50,462 - 232,189 192,372
Costau cyfog Côr y Gadeirlan 43,212 - 9,820 - 53,032 57,515
Treuliau clerigwyr a gweithwyr 10,372 - - - 10,372 8,390
Cyfeustodau 99,492 - - - 99,492 78,508
Cyfenwadau swyddfa 26,830 - - - 26,830 24,365
Cynnal a chadw 24,380 17,823 39,369 765 82,337 30,646
Atgyweirio eiddo buddsoddi 11,598 - - - 11,598 11,721
Costau noddfa 10,164 - 5,468 - 15,632 2,893
Ffoedd proffesiynol 15,326 - - - 15,326 21,180
Angladdau, priodasau, bedydd 6,859 - 47 - 6,906 6,342
Ffoedd archwilio a chyfrifeg 34,622 - - - 34,622 30,268
Neuadd y Plwyf 15,515 3,354 - - 18,869 10,028
Amrywiol 90,276 11,208 6,688 - 108,172 34,164
Dibrisiant 18,846 - 13,610 - 32,456 32,459
746,616 45,373 125,464 765 918,218 714,304
GWARIANT ARALL
Rhoddion elusen - - 1,582 - 1,582 3,712
Llog ar fenthyg gan yr Eglwys yng Nghymru - 1876 - - 1876 2,032
Gwariant gan grwpiau:
Urdd y Blodau - - 3,132 - 3,132 3,235
Urdd y clochyddion - - 1,089 - 1,089 1,030
Urdd y stiwardiaid - - 325 - 325 -
Cymdeithas y Côr - - 22,930 - 22,930 6,835
- - 29,058 - 30,934 16,844
CYFANSWM GWARIANT 780,688 47,249 154,522 765 983,224 751,578

Mae rhoddion elusennol yn cynnwys £708 i Embrace the Middle East, £624 i Gymorth Cristnogol a £250 i Ambiwlans Sant Ioan Cymru.

Mae aelodau o Gymuned y Gadeirlan yn trefnu cyhoeddusrwydd a chasgliadau o ddrws i ddrws yn ystod Wythnos Cymorth Cristnogol, gyda’r elw yn cael ei drosglwyddo’n uniongyrchol i Gymorth Cristnogol ac nid yw’n ymddangos yn y cyfrifon hyn. Mae man casglu bwyd yn y Gadeirlan ar gyfer Banc Bwyd Caerdydd.

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4. COSTAU STAFF

COSTAU STAFF
2023 2022
£ £
Cyfogau grôs 203,301 169,284

Costau yswiriant cenedlaethol		 14,218 14,568

Cyfraniadau pensiwn y
cyfogwr		 14,670 8,520
232,189 192,372
Cyfartaledd nifer y cyfogeion 11 7

Ni fu i unrhyw aelod o staff derbyn mwy na £60,000 yn y flwyddyn hon na’r un flaenorol.

5. TÂL YR ARCHWILWYR

Mae £5,700 (2022: £5,040) mewn perthynas â ffioedd archwilio wedi'i gynnwys yn yr archwiliad a chyfrifyddiaeth.

Y ffioedd a dalwyd i'r archwilwyr am wasanaethau eraill oedd £1,826 (2022: £1,558).

6. TALIADAU EX GRATIA Mae adnoddau a wariwyd yn cynnwys swm a dalwyd i gyn-weithiwr o £70,000, yn deillio o hawliad a ddygwyd gan y cyflogai yn erbyn yr elusen a phartïon eraill. Roedd yr ymddiriedolwyr o'r farn nad oedd unrhyw rinweddau i'r hawliad ond fe wnaethant geisio cyngor proffesiynol a oedd yn nodi bod rhywfaint o risg anfanteisiol i fynd ymlaen i Dribiwnlys Cyflogaeth. Talwyd y swm sy’n daladwy i’r cyn-weithiwr ar ôl 31 Rhagfyr 2023 ac felly mae wedi’i gynnwys fel croniad ar ddyddiad y fantolen. Cafodd ei ariannu, yn rhannol, gan gyfraniad o £10,000 gan yswirwyr yr elusen. Mae union delerau'r setliad yn parhau'n gyfrinachol.

7. ASEDAU SEFYDLOG DIRIAETHOL

ORGANAU GWRES A
GOLAU		 PIANO PIANO’R
YSTAFELL
GERDD		 OFFER
G-C		 OFFER
SWYDDFA		 CYFANSWM
£ £ £ £ £ £ £
COST
Ar 1 Ionawr 2023 1,564,205 - 33,000 14,394 45,839 11,936 1,669,374
Ategiadau 12,149 464,659 - - - - 476,808
Gwarediadau - - - - - -
Ar 31 Rhagfyr
2023		 1,576,354 464,659 33,000 14,394 45,839 11,936 2,146,182
DIBRISIANT
Ar 1 Ionawr 2023 193,783 - 28,050 4,619 31,088 4,465 262,005
Cost am y
fwyddyn
 15,642 - 1,650 720 11,460 2,984 32,456
Gwarediadau ~~-~~ ~~-~~ ~~-~~ ~~-~~ ~~-~~ ~~-~~ ~~-~~
Ar 31 Rhagfyr
2023		 209,425 - 29,700 5,339 42,548 7,449 294,461
AR 31
RHAGFYR 2023
~~1,366,929~~ ~~464,659~~ ~~3,300~~ ~~9,055~~ ~~3,291~~ ~~4,487~~ ~~1,851,721~~
Ar 1 Ionawr 2023 1,370,422 - 4,950 9,775 14,751 7,471 1,407,369

8. BUDDSODDIADAU SY’N CAEL EU DAL FEL

EIDDO
BUDDSODDI		 BUDDSODDIADA
U ERAILL		 CYFANSWM
£ £ £
PRISIAD
Ar 1 Ionawr 2023 5,566,744 131,025 5,697,769
-
Gwarediadau
(Colled) ar ail-brisiad		 (58,467) (4,538) (63,005)
AR 31 IONAWR 2023 5,508,277 126,487 5,634,764

Cafodd yr eiddo preswyl a Neuadd y Plwyf eu hailbrisio ym mis Mawrth 2024 gan syrfewyr siartredig annibynnol. Fel y disgrifir yn y polisïau cyfrifyddu ar dudalen 32, mynegwyd gwerth Ysgol Gadeiriol Llandaf a’i thiroedd ar sail RPI. Roedd y prisiadau fel a ganlyn:

£
Eiddo preswyl 4,001,012

Ysgol Gadeiriol Llandaf a thiroedd		 1,312,265
Neuadd y Plwyf 195,000

CYFANSWM		 5,508,277

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9. DYLEDWYR

YLEDWYR
2023 2022
£ £
Dyledwyd masnachol 158,733 143,124

Dyledwyr eraill		 - -
158,733 143,124

10. CREDYDWYR

SYMIAU’N DALADWY O FEWN
BLWYDDYN		 2023 2022
£ £
Croniadau ac incwm gohiriedig 153,984 72,205

Credydwyr eraill		 -

153,984 72,205
SYMIAU’N DALADWY AR ÔL
BLWYDDYN
Benthyciad o Gorff Cynrychiolaethol yr
Eglwys yng Nghymru		 64,409 62,533

Mae’r benthyciad yn cynnwys y gwaith a wneir gan Gorff y Cynrychiolwyr ar ran Eglwys Gadeiriol y Santes Fair. Mae’n dwyn llog o 1 Ionawr 2020 ar 3% ac mae’n ad-daladwy ar unrhyw adeg cyn 31 Rhagfyr 2035.Yn ystod 2023, daethpwyd i gytundeb â Chorff y Cynrychiolwyr i ddileu’r benthyciad hwn fel rhan o gytundeb ehangach ynghylch eiddo a feddiannwyd gan glerigwyr y Gadeirlan. Mae’r ymddiriedolwyr o’r farn bod dileu’r benthyciad yn effeithiol o’r dyddiad y gwnaed y cytundeb ond ar ddyddiad llofnodi’r cyfrifon, nid ydynt eto wedi derbyn y dogfennau cyfreithiol gan Gorff y Cynrychiolwyr i weithredu’r dilead yn ffurfiol. Mae’r ymddiriedolwyr felly wedi ystyried ei bod yn ddoeth cronni llog sy’n daladwy yn ystod 2023 (sydd heb ei dalu ar ddyddiad y fantolen) a pharhau i gyflwyno’r benthyciad fel rhwymedigaeth yr elusen nes bod y ddogfennaeth gyfreithiol wedi’i chwblhau.

11. YMRWYMIADAU ARIANNOL

Ar ddyddiad y fantolen roedd gan yr elusen yr ymrwymiadau canlynol ar brydlesi oedd i fod i ddod i ben:

PRYDLESI GWEITHREDOL 2023 2022
£ £
O fewn blwyddyn
O fewn rhwng un a phum
mlynedd		 7,487 13,476
Dros bim mlynedd
7,487 13,476

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12. SYMUDIAD CRONFEYDD

BALANS
AGORIADOL		 I FEWN GWARIANT
ELUSENNOL		 GWARGED
ARALL		 WEDI’I DROSGL
WYDDO		 BALANS DIWEDD
BLWYDDYN
£ £ £ £ £ £
CRONFEYDD HEB GYFYNGIAD
Cronfeydd cyffredinol 7,316,597 671,152 (780,688) (58,467) (5,817) 7,142,777
Cronfeydd dynodedig 114,824 - (47,249) - - 67,575
Cyfanswm cronfeydd heb gyfyngiad 7,431,421 671,152 (827,937) (58,467) (5,817) 7,210,352
CRONFEYDD CYFYNGEDIG
Urdd y Blodau 7,487 641 (3,132) - 420 5,416
Urdd y Clochyddion 3,384 677 (1,088) - 311 3,284
Urdd y Stiwardiaid 4,043 1,950 (325) - (250) 5,418
Cymdeithas y Côr 16,776 17,028 (22,930) - 5,336 16,210
Cyfeillion y Gadeirlan:
Ar gyfer Cerddoriaeth - 45,000 (45,000) - - -
Ar gyfer gwresogi 261,976 - 261,976
Ar gyfer pwrpas arall - 500 (500) - - -
Casgliadau elusennol - 1,582 (1,582) - - -
Apêl Cerddoriaeth/yr Organ 4,256 747 (3,088) - - 1,915
Piano: Gŵyl Llandaf Cyf 4,950 - (1,650) - - 3,300

Piano:Ymddiriedolaeth Cerddoriaeth Cadeirlannau		 6,792 - (500) - - 6,292
Ff cerddorion BBC 796 3,773 (3,740) - - 829
Cyngherddau coff 2,562 922 (2,180) - - 1,304
Organ Capel Mair 5,000 - - - - 5,000
Elw gwerthu’r llyfrgell 46,652 - (11,462) 4,427 - 39,617
Llieiniau blaenallor 5,468 - (5,468) - - -
2018:Talaith y De Orllewin 2,000 - (2,000) - - -
Offer clyweled 14,751 - (11,460) - - 3,291
Cynnal a chadw mynwentydd 1,165 2,252 (3,417) - - -
Prosiect gwresogi:
O’r Eglwys yng Nglymru - 113,000 - - - 113,000
O’r cynllun TAW - 77,997 - - - 77,997
Atgyweirio’r wal (Grant Cadw) - 35,000 (35,000) - - -
Cymynrodd Petree - - - 68 2,806 2,874
Cymynrodd Booth - 2,000 - - - 2,000
CYFANSWM Y CRONFEYDD CYFYNGEDIG 126,082 565,045 (154,522) 4,495 8,623 549,723
GWADDOLION PARHAOL
Cronfa Tŵr Jasper 13,364 - - 745 - 14,109

Cyfeillion Cerddoriaeth Cadeirlannau		 45,328 - - 2,461 (2,806) 44,983
Cynllun Cadeirlan Llandaf 5,931 - - 331 - 6,262
Y Gronfa Flodau 12,980 - (765) 1,316 - 13,531
Ymddiriedolaeth Woodman 6,770 - - 378 - 7,148
CYFANSWM GWADDOLION PARHAOL 84,373 - (765) 5,231 (2,806) 86,033
CYFANSWM Y CRONFEYDD 7,641,876 1,236,197 (983,224) (48,741) - 7,846,108

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Neilltuir arian dynodedig ar gyfer cynnal a chadw Eiddo ac Adeiladwaith yr Eglwys Gadeiriol a'i heiddo, a'i gwefan.

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13. CYSONI SYMUDIAD ARIAN Â LLIF ARIAN NET O WEITHGAREDDAU GWEITHREDU

2023 2022
£ £
Symudiad net mewn cronfeydd 204,232 460,403

Colled wrth waredu ased sefydlog		 - -

Tâl dibrisiant		 32,456 32,456
Incwm a ddangosir mewn gweithgareddau buddsoddi (108,924) (103,427)

Colledion/(enillion) ar asedau buddsoddi		 63,005 (492,899)

Gostyngiad/(cynnydd) yn y stoc		 5,805 (2,287)

(Cynnydd)/gostyngiad mewn dyledwyr		 (15,609) (75,694)

Cynnydd mewn credydwyr		 83,635 52,773

ARIAN NET A GYNHYRCHIR/(DEFNYDDIR)
MEWN GWEITHGAREDDAU GWEITHREDU		 264,620 (128,675)

14. DADANSODDIAD O’R FLWYDDYN FLAENOROL YN ÔL CRONFA

==> picture [563 x 281] intentionally omitted <==

YN ÔL CRONFA
NODIAD
-IAU		 CRONFEYDD HEB
GYFYNGIAD		 CRONFEYDD
CYFYNGEDIG		 GWADDOL 2023 CYFANS’M 2022 CYFANS’M
CYFFREDINOL DYNODEDIG
£ £ £ £ £ £
INCWM 2
Rhoddion a chymynroddion 256,912 5,250 56,673 - 318,835 318,634
Gweithgareddau masnachu eraill 10,378 - - - 10,378 7,612
Incwm o fuddsoddiadau 103,427 - - - 103,427 68,074
Incwm o weithgareddau elusennol 183,277 145 11,821 1,816 197,059 197,395
Incwm arall 71,635 - 17,748 - 89,383 42,818
CYFANSWM INCWM 625,629 5,395 86,242 1,816 719,082 634,533
GWARIANT 3
Gwariant ar godi arian 20,430 - - - 20,430 7,742
Gwariant ar weithgareddau elusennol 596,722 16,565 89,295 11,722 714,304 542,690
Gwariant arall 2,132 - 14,712 - 16,844 6,433
CYFANSWM GWARIANT 619,284 16,565 104,007 11,722 751,578 556,865
ADNODDAU NET I MEWN/(ALLAN)
CYN ENILLION A CHOLDDEION AR
FUDDSODDIADAU		 12
6,345 (11,170) (17,765) (9,906) (32,496) 77,668
ENILLION A CHOLLEDION NET AR
FUDDSODDIADAU
Elw ar ailbrisio eiddo buddsoddi
(Colledion)/enillion ar asedau buddsoddi 12
Colled wrth waredu ased sefydlog 12 505,710 - - - 505,710 439,210
INCWM A GWARIANT NET AM Y
FLWYDDYN		 - - (5,470) (7,341) (12,811) 17,148
Trosglwyddiadau rhwng cronfeydd - - - - - -
SYMUDIAD NET MEWN CRONFEYDD 512,055 (11,170) (23,235) (17,247) 460,403 534,026
843 (843) - - -
Cyfanswm a ddygwyd ymlaen 512,898 (11,170) (24,078) (17,247) 460,403 534,026
Cyfanswm a gariwyd ymlaen 12
12 6,803,699 125,994 150,160 101,620 7,181,473 6,647,447
7,316,597 114,824 126,082 84,373 7,641,876 7,181,473

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