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2025-03-31-accounts

Trustee Annual Report :

1, Reference and Administrative details

Cylch Meitherin Blodau Bach ( from 1 March 2025 ) Cylch Meitherin Coed Duon ( April 2024 – Feb 2025) Registered charity number Pengam Library, Ivor Street. Blackwood. NP12 3AB 1 April 2024 - 31 March 2025

Objectives and Activities

Charity purposes

The charity’s purposes, as set out in its governing document, are to provide high-quality early years education and care for children, supporting their development and wellbeing, and relieving hardship for families where appropriate. All activities are delivered for the public benefit in accordance with the Charity Commission’s guidance.

Summary of main activities

During the year, the charity delivered early years provision primarily through morning-only sessions, which provided educational support, socialisation, and care for children in the local community. From 1 March, the charity expanded provision to full-time sessions, improving access for working families and enabling more consistent early years support.

The charity’s main activities to achieve its objectives included:

Funds received during the year were applied directly to service delivery, staffing, premises, and operational costs. In planning and delivering its activities, the trustees have had due regard to the Charity Commission’s guidance on public benefit and are satisfied that the charity’s work continues to benefit its beneficiaries and the wider community.

Achievements and Performance

During the year, the charity made significant progress towards its objectives:

The trustees believe the charity’s activities have positively impacted beneficiaries by improving access to early years education, supporting families to work or train, and fostering children’s development and wellbeing. The expansion to full-time provision also provides wider societal benefit by contributing to local childcare capacity and supporting economic participation.

Financial Review

Financial position at the end of the period

During the year, the charity experienced operating deficits, reflecting the costs associated with service delivery and preparation for expanded provision. In the final month of the reporting period, the charity received a grant to support mobilisation, which resulted in a cash balance of approximately £9,000 at the year end. These funds were applied directly to service delivery and do not represent unrestricted reserves.

Reserves policy

The trustees have reviewed the charity’s reserves position in line with the financial risk policy, which assesses potential operational, staffing, and closure-related risks. Based on generic guidance, a prudent level of reserves for a charity of this size would be approximately £60,000.

At the year end, the charity held £9,000, reflecting the timing of income, reliance on specific funding sources, and application of funds to service delivery. The trustees recognise the importance of building reserves but consider this not currently achievable given the charity’s income structure and operating costs.

Reasons for holding no reserves

Available funds are required to meet ongoing commitments, including:

During the year, some staff on the payroll were deployed at a different setting and did not create any cost or liability for the charity. The trustees have taken this into account when reviewing staffing-related risks and obligations.

The trustees have also considered potential closure costs, including staff notice periods, redundancy payments, and the recognition of years of service, including obligations under TUPE regulations. At present, the charity does not have sufficient unrestricted income to set aside funds for reserves.

Financial sustainability and key risks

During the year, the trustees identified a potential financial risk relating to the proposed level of Local Authority LTO fees associated with the new premises. An indicative annual fee of £36,000 was considered disproportionate to the charity’s scale and charitable purpose. The trustees have not accepted this proposed fee and continue to engage constructively with the local authority to seek a reasonable and proportionate agreement. As at the year end, no final agreement had been reached, and this matter remains under close review.

The charity’s main sources of income are:

The trustees monitor these income streams closely to ensure the charity can continue delivering its objectives.

Going concern

The trustees have considered the charity’s ability to continue as a going concern. While the yearend cash position was supported by a mobilisation grant, the absence of unrestricted reserves and the unresolved Local Authority fee represent material uncertainties.

The trustees remain actively engaged in mitigating these risks and believe that, subject to securing a sustainable cost structure and maintaining current funding and fee income, the charity will be able to continue operating and meet its obligations as they fall due.

7. Names of the charity trustees

Names of the charity trustees who manage the charity

1
2
3
4
Trustee name Office (if any) Dates acted if not
for whole year
Nerys Bullen Sept 2021
Nia Parker Sept 2025
Ann Angell Sept 2025

8. Name of trustees holding title to property belonging to the charity (N/A)

9. Assets held as custodian trustees on behalf of others (if any)

Not applicable.

10. Exemptions from disclosure. Reasons why any information above has been with held. (if any)

11. Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Nerys Bullen ~~ee~~ Position (eg Secretary, Chair Chair, etc) Date ~~es ee~~ 29.1.2026 ~~So~~

(Dated and Signed by a trustee after minuted agreement by the majority of trustees in a minuted meeting with a quorum of trustees in attendance (e.g. AGM)).

CC16a

1174022

Receipts and payments accounts

Blodau Bach

From 01/04/24

To 31/03/25 Charity No.

Section A Receipts and payments

Unrestricted Restricted Total funds Last year funds funds

to the nearest to the nearest £ to the nearest £ to the nearest £ £

Receipts

Receipts
Mudiad Meithrin Grant 3,000 3,000 - 000 -
3yr old Education Grant 2,600 2,600 17 600 17,799
Flying Start 27,748 27,748 10 748 10,575
Other Grants 29,691 29,691 26 691 26,822
Fees 2,324 2,324 5 324 5,152
Fundraising 307 307 418 307 418
Other 900 900 24 900 24
Restricted Grants - - - - - - - - -
Total receipts 66 66,570 - 66 570 - 66 570 - 66,570 60 570 60,791
Payments
Salaries
Premises
Registration Fees
Equipment & Resources
Food and Drink
Fundraising costs
Sundries
Total payments 71
Net of receipts/(payments)
Cash funds last year end
Cash funds this year end
59,931 - 59,931 62,946
910 - 910 898
150 - 150 125
5,718 - 5,718 10,156
1,221 - 1,221 1,068
- - - 296
3,840 - 3,840 -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
71,769 - 71,769 75,489
(5,199)
0
(5,199)
(14,699)
13,915 - 13,915
8,716
0
8,716
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Section B Statement of assets and liabilities at the end of the period

Categories
B1 Cash funds
B2 Other monetary assets
B3 Investment assets
B5 Liabilities
B4 Assets retained for the
charity’s own use
Details
Total
to nearest £
to nearest £
to nearest £
Unrestricted
funds
Restricted
funds
Details
Total
to nearest £
to nearest £
to nearest £
Unrestricted
funds
Restricted
funds
Details
Total
to nearest £
to nearest £
to nearest £
Unrestricted
funds
Restricted
funds
Details
Total
to nearest £
to nearest £
to nearest £
Unrestricted
funds
Restricted
funds
Current 8,655 0 8,655
Premium 39 0 39
Cash 22 0 22
Total cash funds 8,716 0 8,716
Details
to nearest £
to nearest £
Unrestricted
funds
Restricted
funds
- - -
- - -
- - -
- - -
- - -
- - -
Details
Cost (optional)
Fund to which
asset belongs
Current value
(optional)
- -
- -
- -
- -
- -
Details
Cost (optional)
Fund to which
asset belongs
Current value
(optional)
- -
- -
- -
- -
- -
- -
- -
- -
- -
Details
Fund to which
liability relates
Amount due
(optional)
When due
(optional)
-
-
-
-
Signed by one or two trustees on behalf of all the trustees Signed by one or two trustees on behalf of all the trustees Signed by one or two trustees on behalf of all the trustees
Signature Print Name Date of
approval

Funds Movement Schedule

Opening
Balance
Additions in
year
Payments in
year
Closing
Balance
Restricted Funds to the nearest £ to the nearest £
to the nearest £ to the nearest £
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
Unrestricted Funds
13,915
66,570 71,769 8,716
Total Funds
13,915
66,570 71,769 8,716

Notes

CIO Guarantees and Secured Debts

The trustees confirm, in accordance with the Charitable Incorporated Organisations (General) Regulations 2012, that at the year end the CIO did not have any outstanding guarantees to third parties nor any debts secured on assets of the CIO.

Closing cash funds held for 23/24 have been restated from those previously reported following a review of the accounts

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/members of[Blodau Bach]

On accounts for the 1/4/124 to 31/3/25 Charity no 1174022 period (if any)

Responsibilities and basis of report

I report to the trustees on my examination of the accounts of the above charity for the period 1/4/24 to 31/3/25

As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. The accounts have been prepared on a Receipts and Payments basis in accordance with section 133 of the act.

Independent I confirm that I have the requisite skills and experience to conduct the examiner's statement Independent Examination for this charity to the standards required as set out in Appendix 5 of CC32. Although retired from practice as an accountant and as a member of a listed professional accountancy body, I continue to conduct a number of examinations on a voluntary basis every year. I also confirm that I am independent of the charity as set out in Direction 2 of CC32.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Date: 31/1/26 Signed: ~~oe~~ Name: Andy Moore Address: Blaenpentre, Swyddffynnon, Ystrad Meurig, SY25 6AW