Charity Registration number 1173261
Cylch Meithrin Evan James
Charitable Ineorporated Organisation
Independent Examiners Report &
Accounts for the year ended 31 August 2024

Cylch Meitbrin Evan James
Cbarity information
Trustees
Eleri Griffiths
Laurie Pany
Rebecca Davies
Ffion Haf-wilkes
Company Secretary
Eleri Griifjths
Charity number
1173261
Registered office
Ysgol Gynradd Gymraeg Evan James
Ffordd Rhondda
CF37 IHF
Independent Examiners
R H Jeffs & Rowe Limited
27/28 Gelliwastad Road
Pontypridd
CF37 2HW
Bankers
Natwest
l Taff Street
Pontypridd
CF37 4UU

Cylch Meithrill Evan James
Contents
Page
Trustees Report
Independent Examiners, Report
Statement of Financial Activities
Balance sheet
Notes to the financial statements
7-11

Cylch Meithrin Evan James
Trustees, ADnual Report
for the year ended 31 August 2024
Introduction
The Trustees present their report together with the financial statements of the Charity for the year ended 31
August 2024. The flnancial statements have been prepared in accordance with the accounting policies set out
on pages 7 - 1 l and comply with the Charlty's governing document and Statement of Recommended Practice
Accounting and Reporting by Charities.
Objectives and Activities
The charity advances education of children through Welsh-medium early years provision, throughout the
year we celebrate many things, through creating. learning and going out and about:
Celebrating New starters
Birthdays
Easter, Halloween, Bonfire night, Remembrance day,Christmas, Diwali. World Book Day, Children in
Need.
* Change in the seasons
We attended a Dewin and Doti festival in the Nearby park
Tedi Bears Picnic in the Town's Park
The local Park in Pwllgwaun (usually to walk the dog and feed the birds where we made bird feeders)
Nose 2 Toes Yoga came to visit
Debutots (speeific themed interactive story telling sessions)
Babis Bach (bilingual musics sessions and storytelling through music)
Trip to the shops to purchas¢ ingredients and ice lolly for a treat.
Creating shopping lists for Miss Cullimore (sending her to ikea) and then helping build our new
furniture.
Nominated for an award for learning and development By Mudiad Meithrin
A warded The nursery of the year South West wales by Mudiad Meithrin
Public Benefit
The trustees confIrm that they have had due regard to the Charity Commission's guidance on public benefit
in planning and delivering the charity's activities. Cylch Meithrin Evan James provides hlgh-quality,
accessible, and affordable early years education and care to children and families in the local community.
The charity's primary aim is to advance the education of children through the medium of the Welsh
language, supporting bilingualism and cultural identity from an early age.
The public benefits delivered include:
Educational development: Helping children to learn, socialise, and prepare for school in a nurturing
environment.
Promotion of the Welsh language and culture.. Encouraging the use of Welsh in daily life, thereby
supporting government priorities and community identity.
Support for families: Providing affordable childcare which enables parents to access employment,
training, or further education.
Community benefit: Strengthening social cohesion and regeneration in the local area by offering services
that are inclusive and responsive to community needs.
The trustees believe that these activities provide clear and tangible benefIts to the public, consistent with
the charity's objects and the legal requirements of the Charities Act 2011.
Page I

Cylch Meithrin Evan James
Trustees, Annual Report
for the year ended 31 August 2024
Plans for the Future
Strengthen comrnunity links:
Attend local Welsh language events
More staff training and team building in-house activities
Adapt areas for more learning opportunities in line with the new curriculum
Off- site educational trips where possible
Financial Review
The results for the financial period are set out in the attached financial statements.
Reserve Policy
The trustees recognise that adequate reserves are essential for good governance, financial resilience, and to
protect the charity against unexpected funding difficulties. It is the policy of Cylch Meithrin Evan James to
maintain unrestricted reserves equivalent to at least three months of average operating expenditure. This level
is considered sufficient to:
Ensure continuity of care and payment of staff salaries in the event of unexpected disruption to income,
Cover essential running costs such as rent. insurance, and administration during periods of financial
uncertainty,
Provide time for trustees to plan and implement appropriate remedial measures should income streams bc
interrupted.
At 31 August 2024, unrestricted cash at bank and in hand amounted to £29,570. This equates to
approximately three months, expenditure and is in line with the charity's target figure of £30,000.
Going Concern
The trustees confinn that they have assessed the charity's ability to continue as a going concem for at least
twelve months from the date of approval of these financial statements and are satisfIed that the charity has
adequate rcsources to continue its operations.
Structure, Governance and Management
Cylch Meithrin Evan James is a Foundation Charitabl¢ Incorpordted Organisation, governed by its
constitution. Trustees are appointed per its provisions. Trustees oversee governance, budgets, safeguarding,
and risk management.
Risk Management
The Trustees confirm that they have thoroughly assessed the major risks to which the charity is exposed,
encompassing operational, financial, governance. and reputational areas. They are satisfied that robust
systems, policies and procedures are in place to effectively monitor and mitigate these identified risks,
ensuring the charity's continued resilience and ability to deliver its charitable objects.
Page 2

Cylch Meithrin Evan James
Trustees, Annual Report
for the year ended 31 August 2024
Statement of Trustees, Responsibilities
The trustees are responsible for preparing the Annual Report and the financial statements in accordance with
applicable law and regulations.
The law applicable to charities in England & Wales requtres the trustees to prepare financial statements for
each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United
Kingdom Accounting Standards and applicable law). The trustees must not approve the fInancial statements
unless they are satisfIed that they give a true and fair view of the state of affairs of the charity and of the
incoming resources and appIl￿tiOn of resources, including the income and expenditure, of the charity for
that period.
In preparing these financial statements, the trustees are required to:
a) select suitable accounting policies and apply them consistently.
b) observe the methods and principles in the Charities SORP.
c) make judgments and accounting estimates that are reasonable and prudent.
d) state whether applicable UK Accounting Standards have been followed, subject to any material
departures disclosed and explained in the financial statements.
e) prepare the fInancial statements on the going concern basis unless it is inappropriate to presume that the
charity will continue to operate.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy
at any time the financial position of the charity and enable them to ensure that the financial statements
comply with the Charities Act 201 I, the Charity (Accounts and Reports) Regulations 2008 and the
provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the Trustees on the and signed on its behalf by:
C Ridgway
Trustee
P#ge 3

Independent Examiner's Report to the Trustees of
Cylch Meithrin Evan James
I report to the trustees on my examination of the financial statements of Cylch Meithrin Evan James for the
year ended 31 August 2024 which Comprise the Statement of Financial Activities, the Balance Sheet and
related notes.
This report is made solely to the charitys trustees, as a body, in accordance with section 145 of the Charities
Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am
required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not
accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my
work, for this report, or for the opinions I have forn)ed.
Responsibilities and Basis of Report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance
with the requirements of the Charities Act 2011 ('the Act,).
I report in respect of my examination of the chariws financial statements carried out under section 145 of the
Act and in carrying out my examination I have followed all the applicable Directions given by the Charity
Commission under section 145(5)(b) of the Act.
An independent examination does not involve gathering all the evidence that would be required in an audit and
consequently does not cover all the matters that an auditor considers in giving their opinion on the financial
statements. The planning and conduct of an audit goes beyond the limited assurance that an independent
examination can provide. Consequently l express no opinion as to whether the financial statements present a
'true and fail view and my report is limited to those specific matters set out in the independent examinerfs
statement.
Independent Examiner's Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection
with the examination giving me cause to believe that in any material respect:
l ) accounting records were not kept in respe¢l of the charity as Tequired by section 130 of the Act, or
2) the financial statements do not accord with those records. or
3) the financial statements do not comply with the applicable requirements concerning the fonrl and content
of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that
the accounts give a 'true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the financial statements to
be reached.
Robert Thoma
Sc FCA
for and on bchalf of R H Jeffs & Rowe Limited
Chartered Accountants
Pontypridd
Date: 25 March 2026
Page 4

Cylch Meitbrin Evan James
Statement of Financial Aclivities
for the year to 31 August 2024
Notes
Unrestricted
Total
year to
31108124
Total
Restricted
year to
31108123
Income and Endowments
Incoming resources from charitable activities..
Childcare services
Grants
128,158
15,430
128,158
15.430
117,749
19,975
Total Income and Endowments
143,588
143,588
137,724
xpenditure
Charitable activities
Expenditure on Charitable activities
Total Expenditure
154,928
154,928
135,568
154,928
154,928
135,568
Movement in total funds for the year:
Net Incoming (Outgoing) resources
before transfers
(11,340)
(11,340)
2,156
Net Incoming (Outgoing) resources
(11,340)
(11,340)
2,156
Total Funds brought fonvard
59,837
59,837
57,681
Total Funds carried fO￿ard
48,497
48,497
59,837
The statement of financial activities includes all gains and losses recognised in the year.
All incoming resources and resources expended derive from continuing activities.
Page 5

Cylch Meithrin Evan James
Charity Registration number 1173261
Balance sheet
as at 31 August 2024
2024
2023
Notes
Fixed Assets
Property, plant and equipment
23.181
27,600
Current Assets
Debtors
Cash at bank and in hand
1,218
34,510
29,570
29,570
35,728
Creditors: amounts falling
due Ivithin one year
(4,254)
(3,491)
Net Current assets
25,316
32,237
Total Assets Less Current
Liabilities
48,497
59,837
The Funds of the CharAty
Unrestricted Funds
48,497
59,837
Total Charity Funds
48,497
59,837
The note on pages 7 - 1 I forn) part of these accounts.
The financial statements were approved by the Trustee Board on 24th March 2026
and signed on its behalf by :_
C Ridgway
Page 6

Cylch Meithrin Evan James
Notes to the financial statements for the year ended 31 August 2024
Accounting policies
1.1. Statutory Information
Cyl¢h Meithrin Evan James is a Foundation Charltable Incorporated Organisation registered in England
and Wales. The registered office is Ffordd Rhondda, Pontypridd, Wales, CF37 1 HF. The nature of the
charity's operations and PTincipal activities is disclosed within the Trustees Report.
The financial statements are presented in Sterling (£), the charlties functional currency, and rounded to
the nearest pound.
The significant accounting policics applied in the preparation of these financial statements are set out
below. These policies have been consistently applied to all years presented unless otherwise stated.
1.2. Basis of preparation and assessment of going concern.
The fjnancial statements have been prepared under the historical cost convention. with items recognised
at cost or transaction value unless otherwise stated in these notes.
They have been prepared in accordance with the ChaTjties SORP (FRS 102), the Financial Reporting
Standard applicable in the UK (FRS 102). the Charities Act 2011, and the Companies Act 2006. The
Charities SORP is based on FRS 102 and provides a framework for accounting and reporting by
chartties in the UK,
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update
Bulletin I not to prepare a Statement of Cash Flows.
The charity constitutes a public benefit entlty as defined by FRS 102.
Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the
charity has adequate resources to continue in operational existence for the foreseeable future. Thus the
trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3. Taxation
Cylch Meithrin Evan James, being a registered charity, does not attract income tax on its incoming
resources.
1.4. Income & Endowments
All income is recognised once the charity has entitlement to the income, it is
probable that the income will be recieved 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.
Distribution Income is taken into account on the date paid into the charities bank
account.
Page 7

Cylch Meithrin Evan James
Note5 to the financial statements for the year ended 31 August 2024
1.5. Fund Accounting
The unrestricted funds of the charity comprise those monies which are available to be used towards the
meeting of the charitable objectives of the charity at the discretion of the Trustees.
The restricted funds are monies raised OT received for a specific purpose and accounted for in
accordance with Ihe donors imposed conditions. The charity received no restricted fvnding during the
year.
1.6. Expenditure
Liabilities are recognised as expenditure as soon as there is a kegal 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 expenditUTe is accounted for on an accruals basis,
1.7. Tangible fixed assets and depreeiation
Depreciation is provided at rates calculated to write off the ￿st less residual value
of each asset over its expected useful life, as follows:
Fixtures, fittings and equipment
20 % per annum on a reducing balance basis
1.8. Pensions
The pension costs charged in the financial statements represent the contribution payable by the charity
during the year.
The regular cost of providing retirement pensions and related benefits is charged to the profit and loss
account over the employees, service lives on the basis of a constant percentage of earnings.
Net Incoming Resources
2024
2023
Net incoming resources is stated after charging:
Depreciation and other amounts written off tangible assets
Independent Examiners, remuneration
5.796
1,080
3,786
960
Page 8

Cylch Meithrin Kvan James
Notes to the financial statements for the year ended 31 August 2024
Total resources expended
Basis of
Allocatlon
Charity
Operating
Costs
Governance
Total
year to
31108124
Total
year to
31108123
Costs directly allocated to activities
Wages and salaries
Direct
Educational Resources
Direct
Rent payable
Direct
113,991
24,864
2,054
113,991
24,864
2,054
101,069
20,935
3,128
140.909
Support costs allocated to activities
Repairs and maintenance
Direct
Administration costs
Direct
Accountancy
Direct
Payroll Costs
Direct
Depreciation
Direct
140,909
125,132
298
6,631
298
6,631
1,080
214
5,796
5,412
960
277
3,786
1,080
214
5.796
12,725
1,294
14,019
10,436
153,634
1,294
154,928
135,568
Staff Costs
Total
Total
year to
year to
31108124 31108123
Staff costs during the Year comprised of the following:
Staff Salaries and Expenses
Pension Contributions
108,532
5,459
97,683
3,386
113,991
101,069
The average number of employees during the Year amounted to 9 (2023 .5), and can be analysed as follows:
Childcare workers
No employee was paid £60.000 or more during the Year.
The Trustees received no remuneration or benefits in connection with the perfonnance of their duties.
Page 9

Cylch MeiÉhrin Evan James
Notes to the financial statements for the year ended 31 August 2024
Fixtures,
rittings and
Equipment
Property) plant and equipment
Total
Cost
At I September 2023
Additions
35,509
1,378
35,509
1,378
At 31 August 2024
36,887
36,887
Depreciation
At I September 2023
Charge for the year
7,910
5,796
7,910
5,796
At 31 August 2024
13,706
13,706
Net book values
At 31 August 2024
At I September 2023
23,181
23,181
27,599
27,599
Debtors
2024
2023
Outstanding fees
J,218
1,218
Creditors: amounts falling due
within one year
2024
2023
Accmals
4,254
3,491
4,254
3,491
Page 10

Cylch Meithrin Evan James
Notes to the financial statements for tbe year ended 31 August 2024
UnrestrictedlRestricted Funds
At
01109123
Incoming Outgoing Transfers
Resources Resourees
At
31108124
Unrestricted Funds
59,837
143,588 (154,928)
143.588 (154,928)
48.497
59,837
48,497
Thc charity did not hold any restricted or endowment funds during the Year.
Analysis of Net Assets betweell Funds
Total
Ullrestricted
Tangible Fixed Assets
Current Assets
Current Liabilities
23,181
23,181
29,570
29,570
(4,254) (4,254)
48,497
48.497
10
Related party transaetions
No payment of salary or expenses was made to any trustee for the period under review. (2023 - Nil)
Page 11