Mae’r ymddiriedolwyr yn cyflwyno’r adroddiad blynyddol y sefydliad elusennol corfforedig ar gyfer y cyfnod ariannol 1 Ebrill 2021 hyd at 31 Mawrth 2022.
The trustees present the annual report for the charitable incorporated organisation for the financial period 1 April 2021 to 31 March 2022.
Nod ac Amcanion:
Hyrwyddo addysg y cyhoedd yng nghymunedau Blaenau Gwent, Torfaen a Mynwy yn y Gymraeg
Aims and Objectives:
To advance the education of the public in the communities of Blaenau Gwent, Torfaen and Monmouthshire in the subject of the Welsh language
Pwrpas:
Yn ymarferol sefydlwyd y Mentrau Iaith i drefnu pob math o ddigwyddiadau i bobl o bob oedran, cefndir a gallu ieithyddol gael mwynhau a chymdeithasu drwy gyfrwng y Gymraeg gan gynnwys rhieni, teuluoedd, plant a phobl ifanc, oedolion a dysgwyr. Bydd y Mentrau yn cynnig digwyddiadau a gweithgareddau cymunedol er mwyn hyrwyddo'r defnydd o'r Gymraeg.
Mae Menter BGTM yn gweithio yn y gymuned leol mewn llawer o ffyrdd i greu cyfleoedd i bobl ddefnyddio’r Gymraeg. Mae hwn yn cynnwys:
-
Ysgolion cyfrwng Cymraeg
-
Ysgolion cyfrwng Saesneg yr ardal - yn unol a Strategaeth 2050 y Llywodraeth
-
Dysgwyr o bob oedran boed yn ddysgwyr cyfredol Cymraeg i Oedolion neu bobl sydd wedi gorffen eu cyrsiau ac eisiau byw a bod yn y Gymraeg
-
Cymry Cymraeg sydd wedi ymgartrefu yma neu sydd wedi eu magu yn y tair sir
1
Purpose:
Practically, the ‘Mentrau Iaith’ were established to arrange a variety of events for people of all ages, background and linguistic ability to enjoy and socialise in Welsh including parents, families, children and young people, adults and learners. The Mentrau offer community events and activities in order to promote use of the Welsh language.
Menter BGTM works in the local community in many ways to create opportunities for people to use Welsh. This includes:
-
Welsh medium schools
-
English medium schools – in accordance with Welsh Government’s 2050 Strategy
-
Learners of all ages be they current Welsh for Adults learners or individuals who have finished their courses and wish to live their lives in Welsh.
-
Welsh speakers who have moved here or have been brought up in one of the three counties
Budd y cyhoedd:
Mae gweithgareddau elusennol yr elusen wedi cyfrannu at dwf yn y defnydd o’r iaith Gymraeg ym Mlaenau Gwent, Torfaen a Mynwy. Mae’r Fenter wedi codi lefelau hyder a chodi ymwybyddiaeth o’r iaith Gymraeg yn lleol.
Mae’r ymddiriedolwyr yn cadarnhau eu bod wedi cydsynio â gofynion adran 4 Deddf Elusennau 2011 o ran talu’r sylw dyledus at ganllawiau buddion cyhoeddus a gyhoeddwyd gan y Comisiwn Elusennau dros Gymru a Lloegr.
Public benefit:
The charitable incorporated organisation’s charitable activities have contributed to the growth in the use of the Welsh language in Blaenau Gwent, Torfaen and Monmouthshire. The Menter has increased confidence levels and raised awareness of the Welsh language locally.
The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
2
c / Achievements and Performance
CORE STAFF
4 core positions are funded by the Welsh Government's 'Support and Promote the Welsh Language' grant.
The grant is responsible for fully funding our Chief Officer and Development Officers for Wales
and a significant contribution towards our Support Officer pay. During 2021/2022 8 casual staff were employed in our care clubs at Ysgol Bryn Onnen and Ysgol Gymraeg y Abergavenny. These jobs are funded by club fees.
3
Outdoor Events
Since Covid-19 restrictions were eased in May 2021, Menter have been running weekly walking clubs in the three counties based on consumer requirements. Attendees were expected to register for the events.
Clwb Sgwrsio Tredegar Chat Club – 12 registered Clwb sgwrsio Abergavenny Chat Club – 29 registered Clwb Sgwrsio Pontypool Chat Club – 42 registered
Online Activities
4
❑ Our Facebook videos (Quiz, Activities for Kids to do at home,Fitness Sessions, Live Performances and Musical Events) have been watched 9,908 times
❑ Our daily chat group over Skype was attended by 49
members. There has been an increase in linguistic confidence of many of the
new speakers as they have the opportunity to speak naturally for
at least an hour each day.
❑ 30-minute 'Playtime' sessions scheduled
for primary school children over Zoom to increase use
of the Welsh language and to ensure that the children have a chance to practice their Welsh during lockdowns.
❑ Once again this year, £1,500 funding was received from Torfaen Council for 'Torf-hwyl' – an online digital festival that providing a platform for local groups and artists. The Festival was watched by over 4,000 people.
"The Menter’s online activities have really helped me during lockdown. The officers help me practice my Welsh but are also good company and share details about all things Welsh in the area."
We organised 363 activities over the year with 856 signing up for our events which give people the opportunity to use their Welsh locally. These events are open to everyone and manage to draw people of diverse ages and linguistic backgrounds.
£1,741 from Summer of Fun and Winter Wellbeing funds have been received to fund family activities in Blaenau Gwent and Torfaen.
5
In collaboration with Torfaen Play, 109 primary children were registered for 20 sessions over 4 weeks during August with the aim of providing an opportunity to use Welsh outside of class in a fun atmosphere.
“A massive thank you to Menter Iaith BGTM for providing this service, I would advise any parent worried about their children going a long time without using their Welsh such as in the holidays
or during the lock down to get in contact with
Menter for support”
6
Language Patterns Project
In October 2021 – our Development Officer worked intensively with a group of parents to re-establish the Ti a Fi group at Pontypool Nursery School to recruit volunteers and empower the parents to lead the sessions themselves. We managed to attract 20 parents and following the initiative's intervention 2 parents agreed to lead the sessions with the help of our Development Officer.
Between October 2021 and December 2021 a series of 6 online activities were prepared for 18 parents which included weekly videos, ideas about how to use more Welsh e.g apps, Cyw programmes and simple language patterns pre-filmed by Ffa La La to stimulate the use of Welsh at home.
Collaboration with the Welsh Language Societies
Our Monmouthshire Development Officer has been working with members of the Abergavenny Welsh society to help them with the technical element of their Welsh lectures over Zoom every two weeks during the winter. As many of the members are not familiar with Zoom, our Officer provided technological support to the society and has held phone conversations with a few members to explain to them how to download the software.
Enterprise Language Forum
Regular meetings of our Language Forum were arranged and invited by our Welsh partners, local schools, local authority officers, Learn Welsh Gwent and local health board officials. Information was shared about what financial support was available to organizations and opportunities for collaboration were discussed.
Supporting Children and Young People
Board Games Club: Year 7, 8 and 9 children at Ysgol Gwynllyw were provided the opportunity to use the language socially. The activities of the club were based on the demands of the young people and were young people lead.
7
During April 2021 the Menter Officers prepared 500 handy worksheets for different ages (colouring sheets, crosswords, educational challenges etc) to encourage children to use more Welsh during the holidays.
3 Cwis Dim Clem sessions for 68 children (a quiz for year 6 pupils) were held over Microsoft Teams to promote Welshness outside of class. The quiz is an opportunity for the children to use the language in a fun atmosphere and there was an opportunity to teach the children about Welsh history, culture and traditions.
Clubs have been set up on local primary school sites to provide children with the opportunity to use the language socially and increase the confidence and fluency of young speakers
Number of attendees:
Panteg Drama Club – 20
Ysgo y Ffin Art Club – 16
Ysgol y Fenni Lego Club – 16
Young People
3 online chat sessions were organised in the evening with 10 young people attending. As part of the St David's Day celebrations, a role-playing games session was organised at Duke's Gaming for young people with 8 in attendance. The session was led by two volunteers.
Youth Forum
Our Youth Forums aim to ensure opportunities for pupils to use their Welsh language in a number of different contexts and those which are outside the classroom, which increases their use of Welsh in general and that too in different locations. They meet once a season to organize convenient events for young people.
8
FAMILY EVENTS
As restrictions eased, 8 activities were held which gave families the chance to mix in Welsh, hear Welsh and discuss language transfer within a family. They shared information about learning opportunities as adults and opportunities for their children to use Welsh socially. These activities were attended by 96 people.
Care Clubs
9
Our Carco Clubs at Ysgol Y Abergavenny and Ysgol Bryn Onnen closed for periods due to Covid-19 restrictions. As a result of this we shared a number of resources and convenient activities with the children's parents to ensure they had the opportunity to use Welsh while staying home.
25 children were registered on Abergavenny Carco Club books and 15 children were enrolled on Bryn Onnen Carco Club books. A good relationship has been established with the parents because of the work the Support Officer does.
Structure of the Menter
The Menter has been approved by the Charity Commission to be a Charitable Incorporated Organisation. It has three trustees serving as a Management Board. This is underpinned by clear and robust procedures with the following mission:
- Creating a professional and sophisticated organisation and image for the future
• Create an organisation that is transparent and clear in all activities and aspects
• Create an organisation with simple and clear financial procedures that is resistant to any external audit
• Encourage an organisation that embraces and embraces change
• Create strong systems, policies and processes that are easy to find and implement for anyone joining the organisation.
• Creating an organisation that attracts and enables staff to work efficiently within the Menter and offers opportunities for professional development
• Establish a Committee that is aware of its responsibility and takes ownership of the work and role of the Menter
10
• Creating a constitution that is efficient and appropriate to suit the CIO status and ensures agile and efficient development and operation
• Creating a culture that enables and empowers the organisation and its staff to work for the benefit of that mission
Number of events organized.
Children and young people – 42
Families – 38
Community – 283
Our events were attended by 856 people
Number of Facebook followers at end of March 2022 : 2,078
Number of twitter followers at end of March 2022: 843
11
Adolygiad ariannol
Ar ddyddiad y fantolen (31.3.2022) cyfanswm cronfeydd y Fenter oedd £42,579
Polisi ar gronfeydd wrth gefn:
• Mae gan y Fenter yr hawl i gadw arian wrth gefn. Mae’r arian hyn er mwyn gwarchod y mudiad mewn sefyllfa o argyfwng.
• Gall yr arian gael ei ddefnyddio i dalu biliau a chyflogau pan fo sefyllfa ariannol y Fenter yn isel. Bydd yn arian hwn yn cael ei ad-dalu yn unionsyth h.y pan fod digon o arian yn y cyfrif cyfredol.
• Gall yr arian gael ei ddefnyddio pan fo’r Fenter yn dod i ben er mwyn talu cyflogau, biliau ac unrhyw gostau eraill yn gysylltiedig â hyn.
• Yr Ymddiriedolwyr sydd ag awdurdod i symud yr arian o’r cyfrif wrth gefn i’r cyfrif cyfredol
• Mae’r arian wrth gefn yn cael ei nodi fel ‘Arian Wrth Gefn’ o fewn y cyfrifon.
• Ymgeisia’r Fenter i gadw cyfanswm yr Arian Wrth Gefn i £35,000 oni phenderfynwyd yn wahanol yng nghyfarfodydd yr Ymddiriedolwyr.
• Anela Bwrdd yr Ymddiriedolwyr i gadw at y swm hwn sydd yn fwy na digonol am 3 mis pe bai’r Fenter yn dod i ben.
• Bydd yr arian sy'n fwy na’r hyn sydd ei angen i gau'r Fenterlawr yn arian y bydd posib ei ddefnyddio mewn argyfwng neu achos brys i gynnal digwyddiad, swydd neu ymgyrch benodol, nid yw'r arian yma yn cael ei wario heb bleidlais fwyafrifol mewn cyfarfod llawn o'r Ymddiriedolwyr.
Prif ffynonellau cyllid
Darparwyd cyllid gwerth £118,332 gan Lywodraeth Cymru am gyflogaeth y Prif Swyddog, Swyddog x2 Datblygu a chyfraniad tuag at gyflog y Swyddog Cefnogi ac hefyd rent, treuliau, marchnata a chostau prosiect. Derbyniwyd gwerth £3,931 o grantiau eraill a chodwyd £18,412 o’n Clybiau Gofal.
12
Financial Review
At the balance sheet date (31.3.2020) the Menter reserves amounted to £42,579.
Reserves policy:
• Menter Iaith reserves the right to hold reserves. These funds are for the protection of the organisation in an emergency situation.
• The money can be used to pay bills and salaries when the Menter's financial position is low. This money will be repaid upfront i.e when there is enough money in the current account.
• The money can be used on the winding up of the Menter to pay salaries, bills and any other costs associated with this.
• The Trustees are authorized to move the money from the reserve account to the current account
• The reserves are identified as 'Reserves' within the accounts.
• The Menter will endeavor to keep the total to £ 35,000 unless otherwise decided at Trustee meetings.
• The Board of Trustees aims to keep to this amount which is more than adequate for 3 months should the Menter cease to exist.
• The money over and above what is needed to close the Menter will be money that can be used in an emergency or to run a specific event, job or campaign, this money will not be used without a majority vote in a meeting of the Trustees.
Principal funding sources
Funding of £118,332 was provided by the Welsh Government for the employment of the Chief Officer, x2 Development Officers and a contribution towards the Support Officer's salary as well as rent, expenses, marketing and project costs. £3,931 was raised in additional grant money and £ 18,412 was raised from our After-school Clubs.
13
Strwythur, Llywodraethu a Rheoli
Natur y ddogfen lywodraethu
Fe ddaeth Menter Iaith Blaenau Gwent, Torfaen a Mynwy yn Sefydliad Corfforedig Elusennol (Strwythur Sylfaen) ar 11.12.2018.
Sefydlwyd y Sefydliad Corfforedig Elusennol dan gyfansoddiad sy’n nodi amcanion, grymoedd a llywodraethiant y Fenter.
Recriwtio a phenodi ymddiriedolwyr newydd
-
Heblaw am ymddiriedolwyr cyntaf yr elusen, rhaid penodi pob ymddiriedolwr am dymor o dair blynedd drwy benderfyniad wedi’i basio mewn cyfarfod wedi’I gynnull yn briodol o ymddiriedolwyr yr elusen.
-
Wrth ddethol unigolion i’w penodi yn ymddiriedolwyr yr elusen, rhaid i ymddiriedolwyr yr elusen roi sylw i’r sgiliau, y wybodaeth a’r profiad sy’n angenrheidiol er mwyn gweinyddu’r Sefydliad yn effeithiol.
-
Ymddiriedolwr/Ymddiriedolwyr a Enwebir
(a) Caiff Menter BGTM (“y corff penodi”) benodi tri ymddiriedolwr elusen.
(b) Rhaid gwneud unrhyw benodiad mewn cyfarfod a gynhelir yn unol ag arfer arferol y corff penodi.
-
(c) Rhaid i bob penodiad fod am dymor o dair blynedd
-
(ch) Bydd y penodiad yn weithredol o’r diwethaf o’r ddau ddyddiad canlynol:
(i) Y dyddiad y daw’r swydd yn wag; a
(ii) Y dyddiad pan gaiff ymddiriedolwyr yr elusen neu eu hysgrifennydd neu eu
clerc wybod am y penodiad.
-
(a) Nid oes rhaid i’r unigolyn a benodir fod yn aelod o’r corff penodi
-
(b) (b) Mae gan ymddiriedolwr a benodir gan y corff penodi yr un dyletswyddau o dan gymal 9(1) ag ymddiriedolwyr eraill yr elusen i weithredu yn y ffordd y mae ef neu hi yn penderfynu’n ddidwyll fyddai fwyaf tebygol o hybu dibenion y Sefydliad
14
Structure, Governance and Management
The nature of the governing document
Menter Iaith Blaenau Gwent, Torfaen a Mynwy became a Charitable Incorporated Organisation (Foundation Structure) on 11.12.2018.
The Charitable Incorporated Organisation was established under a constitution which sets out the aims, powers and governance of the Menter.
Recruitment and appointment of new trustees
1. With the exception of the charity's first trustees, all trustees must be appointed for a term of three years by resolution passed at a meeting duly convened of the charity trustees.
2. In selecting persons to be appointed as trustees of the charity, it must the charity's trustees to address the skills, knowledge and experience necessary for the effective administration of the Institute.
3. Trustee (s) Nominated
(a) Menter BGTM (“the appointing body”) may appoint three charity trustees.
(b) Any appointment must be made at a meeting held in accordance with the normal practice of the appointing body.
(c) All appointments must be for a term of three years
(d) The appointment will be effective from the last of the following two dates:
(i) Date the post becomes vacant; a
(ii) The date on which the charity trustees or their secretary or secretary clerk informed of appointment.
(a) The person appointed does not have to be a member of the appointing body
(b) A trustee appointed by the appointing body has the same duties under clause 9 (1) as the charity's other trustees to act in the way he or she decides in good faith would be most likely to promote the purposes of the Menter
15
Manylion Cyfeirio a Gweinyddol
Enw’r Sefydliad: Menter Iaith Blaenau Gwent, Torfaen a Mynwy
Rhif Elusen: 1181104
Cyfeiriad: Menter Iaith BGTM, Ystafell L4, Alder Suite, Tŷ Mamhilad House C, Llawr Cyntaf Gogledd, Ystad Mamhilad Park Estate, Pontypwl, NP4 0HZ
Prif Swyddog: Thomas Hughes
Ymddiriedolwyr
Cadeirydd Dr. Eleri Rosier (Apwyntiwyd Tachwedd 2018)
Trysorydd: Andy Warburton (Apwyntiwyd Tachwedd 2019)
Ysgrifennydd: Stephen Bale (Apwyntiwyd Chwefror 2020)
Ymddiriedolwr : Gareth Watkins (Apwyntiwyd Hydref 2021)
Atebolrwydd Aelodau i Gyfrannu at Asedau’r Sefydliad os Caiff ei Ddirwyn i Ben
Os caiff y Sefydliad ei ddirwyn i ben, nid oes atebolrwydd ar aelodau’r Sefydliad i gyfrannu at ei asedau na chyfrifoldeb personol am dalu ei ddyledion a bodloni ei rwymedigaethau.
16
Reference and Administration Details
Organisation Name: Menter Iaith Blaenau Gwent, Torfaen a Mynwy
Charity Number: 1181104
Address: Menter Iaith BGTM, Room L4 Alder Suite, Mamhilad House C, 1st Floor North., Mamhilad Park Estate, Pontypool, NP4 0HZ
Chief Officer: Thomas Hughes
Trustees
Chair: Eleri Rosier (Appointed November 2018)
Treasurer: Andy Warburton (Appointed November 2019)
Secretary: Stephen Bale (Appointed February 2020)
Trustee : Gareth Watkins (Appointed October 2021)
Liability of Members to Contribute to the Assets of the Organisation if closed down
If the Menter is closed down, members of the Menter have no liability to contribute to its assets or personal responsibility for paying its debts and meeting its obligations .
17
Datganiadau / Declarations
Mae’r ymddiriedolwyr yn datgan eu bod wedi cymeradwyo adroddiad yr ymddiriedolwyr uchod.
Llofnodwyd ar ran ymddiriedolwyr yr elusen
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the organisation’s trustees
| LlofnodSignature EnwName SwyddogaethPosition DyddiadDate LlofnodSignature EnwName SwyddogaethPosition DyddiadDate LlofnodSignature EnwName SwyddogaethPosition DyddiadDate |
|
|---|---|
| Eleri Rosier | |
| Cadeirydd/Chair | |
| 12.1.2023 | |
| Andy Warburton | |
| Trysorydd/Treasurer | |
| 12.1.2023 | |
| Stephen Bale | |
| Ysgrifennydd/Secretary | |
| 12.1.2023 |
18
Menter Blaenau Gwent, Torfaen a Mynwy
Adroddiad Blynyddol a Datganiadau Ariannol Heb eu Harchwilio
am y flwyddyn a ddaeth i ben 31 Mawrth 2022
Menter Blaenau Gwent, Torfaen a Mynwy
Cynnwys
Page
-
2 Gwybodaeth am y cwmni
-
3 Adroddiad y Cyfarwyddwyr
-
4 Adroddiad Cyfrifyddion
-
5 Cyfrif Incwm a Gwariant
-
6 Mantolen
-
7 - 9 Nodiadau i'r Datganiadau Ariannol
Nid yw’r tudalennau canlynol yn ffurfio rhan o'r datganiadau ariannol statudol:
11 - 12 Cyfrif manwl Incwm a Gwariant manwl
Tudalen 1
Menter Blaenau Gwent, Torfaen a Mynwy
Manylion Cwmni
Cadeirydd Dr. Eleri Rosier Ysgrifennydd y Cwmni Stephen Bale Rhif Elusen Gofrestredig 1181104 Swyddfa Gofrestredig Ystafell L4 Ty Mamhilad C Llawr 1af Gogledd Ystâd Parc Mamhilad Pont-y-pŵl NP4 0HZ Cyfrifwyr R J Financial Accounting Services Limited 220a Stow Hill Casnewydd Gwent NP20 4HA
Tudalen 2
Menter Blaenau Gwent, Torfaen a Mynwy
Adroddiad y Pwyllgor ar gyfer y flwyddyn a ddaeth i ben ar 31 Mawrth 2022
Mae'r pwyllgor yn cyflwyno eu hadroddiad a'r datganiadau ariannol nas cofnodwyd am y cyfnod rhwng 1 Ebrill 2021 a 31 Mawrth 2022.
Aelodau'r Pwyllgor:
Roedd y Cadeirydd a oedd yn dal swydd yn ystod y cyfnod fel a ganlyn: Dr. Eleri Rosier
Roedd yr Ysgrifennydd a oedd yn dal swydd yn ystod y cyfnod fel a ganlyn: Stephen Bale
Cymeradwywyd gan y Pwyllgor:
......................................... Eleri Rosier Cadeirydd
Tudalen 3
Menter Blaenau Gwent, Torfaen a Mynwy
Adroddiad Cyfrifwyr
Adroddiad Cyfrifwyr Ardystiedig Siartredig i Fwrdd y Cyfarwyddwyr ar Baratoad Cyfrifon Statudol heb eu Harchwilio Menter Iaith Casnewydd ar gyfer y Cyfnod yn Diweddu 31 Mawrth 2022.
Er mwyn eich cynorthwyo i gyflawni eich dyletswyddau o dan y rheolau sefydliadol, rydym wedi paratoi ar gyfer eich cymeradwyaeth, cyfrifon Menter Blaenau Gwent, Torfaen a Mynwy am y cyfnod yn diweddu 31 Mawrth 2022 ar dudalennau 5 i 9 o gofnodion cyfrifeg y cwmni ac o wybodaeth ac esboniadau yr ydych wedi ei roi i ni.
Fel cwmni sy'n aelod gweithredol o Cymdeithas y Cyfrifwyr Ardystiedig Siartredig (ACCA), yr ydym yn ddarostyngedig i'w gofynion proffesiynol a moesegol eraill a nodir yn http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html
Cyflwynir yr adroddiad hwn i Aelodau'r Pwyllgor Menter Blaenau Gwent, Torfaen a Mynwy yn unig, fel corff, yn unol â thelerau ein llythyr penodi. Mae ein gwaith wedi cael ei wneud i baratoi ar gyfer cymeradwyaeth cyfrifon Menter Blaenau Gwent, Torfaen a Mynwy a datgan y rhai materion yr ydym wedi cytuno i'w datgan iddynt, fel corff, yn yr adroddiad hwn yn unol a gofynion o Gymdeithas y Cyfrifwyr Ardystiedig Siartredig yn unig. I'r graddau eithaf a ganiateir gan y gyfraith, nid ydym yn derbyn nac yn cymryd cyfrifoldeb i unrhyw un ac eithrio Menter Blaenau Gwent, Torfaen a Mynwy a'i Haelodau Pwyllgor fel corf, am ein gwaith neu ar gyfer yr adroddiad hwn.
Mae'n ddyletswydd arnoch i sicrhau bod Menter Blaenau Gwent, Torfaen a Mynwy wedi cadw cofnodion cyfrifo digonol ac i baratoi cyfrifon statudol sy'n rhoi darlun gwir a theg o asedau, rhwymedigaethau, sefyllfa ariannol ac elw Menter Blaenau Gwent, Torfaen a Mynwy. Rydych yn ystyried bod Menter Blaenau Gwent, Torfaen a Mynwy wedi ei eithrio rhag y gofyniad awdit statudol ar gyfer y cyfnod.
.......................................................
R J Financial Accounting Services Cyfrifwyr Ardystiedig Siartredig 220a Stow Hill Casnewydd Gwent NP20 4HA 28th Tachwedd 2022
Tudalen 4
Menter Blaenau Gwent, Torfaen a Mynwy Cyfrif Incwm a Gwariant
am y flwyddyn a ddaeth i ben 31 Mawrth 2022
| flwyddyn yn gorffen 31 Mawrth 2022 Nodyn £ Incwm 142,701 Costau uniongyrchol (12,558) Gwarged gros 130,143 Treuliau gweinyddol 2 (125,294) Gwarged gweithredu 4,850 Gwarged ar weithgareddau cyffredin cyn treth 4,850 Gwarged ar gyfer y cyfnod ariannol 6 4,850 |
flwyddyn yn gorffen 31 Mawrth 2021 £ 124,574 (8,396) |
|---|---|
| 116,178 (115,440) |
|
| 738 | |
| 738 | |
| 738 |
Tudalen 5
Menter Blaenau Gwent, Torfaen a Mynwy Mantolen
ar 31 Mawrth 2022
| Asedau sefydlog Nodyn Asedau sefydlog diriaethol 3 Asedau cyfredol Arian yn y banc ac mewn llaw Arian bach Dyledwyr Rhagdaliadau Credydwyr: symiau sy'n ddyledus o fewn blwyddyn 4 Asedau cyfredol net Asedau net Cronfeydd wrth gefn Cyfrif incwm b/f Cyfrif incwm a gwariant Cyfanswm cronfeydd |
31 Mawrth 2022 £ 1,865 37,685 115 5,312 1,008 (3,406) 40,714 42,579 37,729 4,850 42,579 |
31 Mawrth 2021 £ 2,272 |
|---|---|---|
| 33,996 95 2,566 825 (2,025) |
||
| 35,457 | ||
| 37,729 | ||
| 36,991 738 |
||
| 37,729 |
Mae'r cyfrifon hyn wedi'u paratoi yn unol â'r darpariaethau sy'n berthnasol i gwmnïau'n perthyn i'r drefn cwmnïau bach ac yn unol â'r Safon Adrodd Ariannol ar gyfer Endidau Llai (effeithiol 2016).
Mae aelodau'r pwyllgor yn cydnabod eu cyfrifoldebau am gydymffurfio â gofynion y Ddeddf mewn perthynas â chofnodion cyfrifyddu a pharatoi cyfrifon.
Wedi'i gymeradwyo a'i awdurdodi i'w gyflwyno gan y Pwyllgor ar 28th Tachwedd 2022 a'i lofnodi ar ei ran trwy:
.........................................
Eleri Rosier Cadeirydd
Mae'r nodiadau ar dudalennau 7 i 9 yn sefyll yn rhan annatod o'r datganiadau ariannol hyn.
Tudalen 6
Menter Blaenau Gwent, Torfaen a Mynwy
Nodiadau i'r Datganiadau Ariannol
1 Polisïau Cyfrifyddu
1.1 Sail paratoi
Mae'r datganiadau ariannol hyn wedi'u paratoi o dan y confensiwn cost hanesyddol ac yn unol â'r Safon Adrodd Ariannol ar gyfer Endidau Llai (effeithiol 2016).
1.2 Grantiau'r llywodraeth
Mae’r grantiau a dderbyniwyd yn cael eu cynnwys yn y datganiad o weithgareddau ariannol yn y flwyddyn berthnasol. Mae'r grantiau hyn yn cynrychioli arian a dderbyniwyd oddi wrth Lywodraeth Cymru i ariannu prosiectau penodol.
1.3 Grantiau eraill
Mae’r grantiau a dderbyniwyd yn cael eu cynnwys yn y datganiad o weithgareddau ariannol yn y flwyddyn berthnasol. Mae'r grantiau hyn yn cynrychioli arian a dderbyniwyd I ariannu prosiectau penodol.
1.4 Dibrisiant
Darperir dibrisiant ar asedau sefydlog diriaethol er mwyn dileu cost neu brisiad, gan dynnu unrhyw werth gweddilliol amcangyfrifedig, dros eu bywyd economaidd defnyddiol disgwyliedig fel a ganlyn:
Dosbarth asedau
Dull Dibrisiad a chyfradd
Gosodiadau a ffitiadau 25 % lleihau'r balans Cyfrifiadur offer 25 % lleihau'r balans
2 Gwarged Gweithredu
Gwarged gweithredu ar ôl costau:
Dibrisiant asedau sefydlog diriaethol
flwyddyn yn flwyddyn yn gorffen 31 gorffen 31 Mawrth 2022 Mawrth 2021 £ £ 621 757
Tudalen 7
Menter Blaenau Gwent, Torfaen a Mynwy
Nodiadau i'r Datganiadau Ariannol (parhad)
3 Asedau sefydlog diriaethol
| Gosodiadau Cyfrifiadur a ffitiadau offer £ £ Cost Gros a gariwyd ymlaen 4,257 2,216 Ychwanegiadau 215 Cost neu brisiad 4,472 2,216 Dibrisiant a gariwyd ymlaen (2,659) (1,543) Costau ar gyfer y cyfnod (453) (168) Dibrisiant (3,112) (1,711) Gwerth llyfr net 31 Marwth 2022 1,360 505 Gwerth llyfr net 31 Marwth 2021 1,598 674 4 Credydwyr: Symiau sy'n ddyledus o fewn blwyddyn 31 Marwth 2022 £ Credydwyr masnach - Credydwyr eraill 3,406 3,406 |
Cyfanswm £ 6,473 215 |
|---|---|
| 6,688 | |
| (4,202) (621) |
|
| (4,823) | |
| 1,865 | |
| 2,272 | |
| 31 Marwth 2021 £ 695 1,330 |
|
| 2,025 |
Tudalen 8
Menter Blaenau Gwent, Torfaen a Mynwy
Nodiadau i'r Datganiadau Ariannol (parhad)
5 Statws Cwmni
Nid cwmni preifat wedi'i gyfyngu gan warant yw'r cwmni, ac mae ein polisïau a'n hymgymeriadau mewnol yn cael ei lywodraethu'n llwyr gan gyd-fynd â'r rheolau o dan bolisïau Cyllid Llywodraeth Cymru.
6 Cronfeydd
| Cronfeydd | |
|---|---|
| Cyfrif Incwm a Gwariant £ Gwarged a gariwyd ymlaen 37,729 Gwarged ar gyfer y cyfnod 4,850 At 31 Marwth 2022 42,579 |
Cyfanswm £ 37,729 4,850 |
| 42,579 |
Tudalen 9
Menter Blaenau Gwent, Torfaen a Mynwy
Nid yw'r dudalen hon yn ffurfio rhan o'r datganiadau ariannol statudol
Tudalen 10
Menter Blaenau Gwent, Torfaen a Mynwy Detailed Income and Expenditure Account
am y flwyddyn a ddaeth i ben 31 Mawrth 2022
| Incwm Grantiau Ffioedd y clwb Gweithgareddau eraill Incwm (dadansoddir isod) Costau uniongyrchol (dadansoddir isod) Gwarged gros Treuliau gweinyddol Costau cyflogi (dadansoddir isod) Treuliau gweinyddol cyffredinol (dadansoddir isod) Costau dibrisiad (dadansoddir isod) Gwarged ar weithgareddau cyffredin cyn treth |
flwyddyn yn gorffen 31 Mawrth 2022 £ 122,263 18,412 2,026 142,701 (12,558) 130,143 (111,720) (12,952) (622) 4,850 |
flwyddyn yn gorffen 31 Mawrth 2021 £ 121,676 2,898 - |
|---|---|---|
| 124,574 (8,396) |
||
| 116,178 (102,339) (12,344) (757) |
||
| 738 |
Nid yw'r dudalen hon yn ffurfio rhan o'r datganiadau ariannol statudol
Tudalen 11
Menter Blaenau Gwent, Torfaen a Mynwy Cyfrif Incwm a Gwariant manwl
am y flwyddyn a ddaeth i ben 31 Mawrth 2022
| Incwm Grant Llywodraeth Cymru Grantiau eraill Ffioedd y clwb - Bryn Onnen Ffioedd y clwb - Y Fenni Gweithgareddau Costau uniongyrchol Lluniaeth clwb Gweithgareddau Swyddfa Mamhilad Llogi ystafell Costau cyflogaeth Cyflogau Cynllun Cadw Swyddi Cyflogwyr NI Lwfans cyflogwyr Pensiwn cyflogwyr Hyfforddiant staff Gwiriadau'r DBS Is - gontractwyr |
flwyddyn yn gorffen 31 Mawrth 2022 £ 118,332 3,931 7,574 10,838 2,026 142,701 217 8,285 3,393 663 12,558 100,457 - 7,297 (4,000) 7,002 126 13 825 111,720 |
flwyddyn yn gorffen 31 Mawrth 2021 £ 118,332 3,344 2,970 (72) - |
|---|---|---|
| 124,574 | ||
| 46 4,569 3,266 515 |
||
| 8,396 | ||
| 99,466 (9,929) 7,170 (4,000) 6,909 176 72 2,475 |
||
| 102,339 |
Tudalen 12
Menter Blaenau Gwent, Torfaen a Mynwy Cyfrif Incwm a Gwariant manwl
am y flwyddyn a ddaeth i ben 31 Mawrth 2022 (parhad)
| Treuliau gweinyddol cyffredinol Ffôn & Rhyngrwyd Argraffu, postio a deunydd ysgrifennu Ffioedd cyfrifeg Hysbysebu Treuliau Swyddfa Teithio a chynhaliaeth Aelodaeth Llogi offer Yswiriant Hysbysebu recriwtio Treuliau TG Taliadau banc Costau amrywiol Costau dibrisiad Dibrisio gosodiadau a ffitiadau Dibrisio cyfrifiadur offer |
flwyddyn yn gorffen 31 Mawrth 2022 £ 1,505 188 2,046 1,127 - 3,167 1,096 - 963 - 2,845 15 - 12,952 453 168 621 |
flwyddyn yn gorffen 31 Mawrth 2021 £ 1,463 - 2,466 - 907 1,415 1,000 - 961 100 4,032 - - |
|---|---|---|
| 12,344 | ||
| 533 225 |
||
| 757 |
Nid yw'r dudalen hon yn ffurfio rhan o'r datganiadau ariannol statudol
Tudalen 13
Menter Iaith Blaenau Gwent
Annual Report and Unaudited Financial Statements for the year ended 31 March 2022
Menter Iaith Blaenau Gwent
Contents
Page
-
2 Organisation Information
-
3 Committees' Report
-
4 Accountants' Report
-
5 Income and Expenditure Account
-
6 Balance Sheet
-
7 - 9 Notes to the Financial Statements
The following pages do not form part of the statutory financial statements:
- 11 - 13 Detailed Income and Expenditure Account
Page 1
Menter Iaith Blaenau Gwent
Company Information
Chairperson Dr. Eleri Rosier Secretary Stephen Bale Registered Charity Number 1181104 Address Room L4 Mamhilad House C 1st Floor North Mamhilad Park Estate Pontypool NP4 0HZ Accountant R J Financial Accounting Services Limited 220a Stow Hill Newport Gwent NP20 4HA
Page 2
Menter Iaith Blaenau Gwent
Committee Report for the year ended 31 March 2022
The directors present their report and the unaudited financial statements for the period from 1 April 2021 to 31 March 2022.
Committee Members:
The Chairperson who held office during the period were as follows: Dr. Eleri Rosier
The Secretary who held office during the period were as follows: Stephen Bale
Approved by the Committee
.........................................
Chairperson
Page 3
Menter Iaith Blaenau Gwent
Accountants Report
Chartered Certified Accountants' Report to the Committee on the Preparation of the Unaudited Statutory Accounts of Menter Iaith Blaenau Gwent for the year ended 31 March 2022.
In order to assist you to fulfil your duties under the organisational rule, we have prepared for your approval the accounts of Menter Blaenau Gwent, Torfaen for the year ended 31 March 2022 set out on pages 5 to 9 from the company's accounting records and from information and explanations you have provided us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html
This report is made solely to the Committee of Menter Blaenau Gwent, Torfaen as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Menter Blaenau Gwent, Torfaen and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at extent permitted by law, we do not accept or assume responsibility to anyone other than Menter Blaenau Gwent, Torfaen to the fullest and its Committee as a body for our work or for this report.
It is your duty to ensure that Menter Iaith Blaenau Gwent has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Menter Blaenau Gwent, Torfaen. You consider that Menter Blaenau Gwent, Torfaen is exempt from the statutory audit requirement for the year.
.......................................................
R J Financial Accounting Services Chartered Certified Accountants 220a Stow Hill Newport Gwent NP20 4HA
28th November 2022
Page 4
Menter Iaith Blaenau Gwent Income and Expenditure Account
for the year ended 31 March 2022
| Note Income Direct costs Gross surplus Administrative expenses 2 Operating loss Surplus/(Loss) on ordinary activities before taxation Surplus/(Loss) for the financial period 6 |
year ended 31 March 2022 £ 142,701 (12,558) 130,143 (125,293) 4,850 4,850 4,850 |
year ended 31 March 2021 £ 124,574 (8,396) |
|---|---|---|
| 116,178 (115,440) |
||
| 738 | ||
| 738 | ||
| 738 |
Page 5
Menter Iaith Blaenau Gwent Balance Sheet
As at 31 March 2022
| Note Fixed assets Tangible fixed assets 3 Current assets Current Account Cash Debtors Prepayments Creditors : amounts falling due within one year 4 Net current assets Net assets Representing reserves Surplus b/f Surplus/(Loss) for the year Total funds |
31 March 2022 £ 1,865 37,685 115 5,312 1,008 (3,406) 40,714 42,579 37,729 4,850 42,579 |
31 March 2021 £ 2,272 |
|---|---|---|
| 33,996 95 2,566 825 (2,025) |
||
| 35,457 | ||
| 37,729 | ||
| 36,991 738 |
||
| 37,729 |
(0)
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the Financial Reporting Standard for smaller entities (effective 1 January 2016).
The committee members acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
Approved and authorised for issue by the Committee on 28th November 2022 and signed on its behalf by:
.........................................
Chairperson
The notes on pages 7 to 9 form an integral part of these financial statements.
Page 6
Menter Iaith Blaenau Gwent
Notes to the Financial Statements
1 Accounting policies
1. 1 Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard 102 (effective 1 January 2016).
1.2 Government grants
Grants receivable are included in the statement of financial activities in the year to which they relate. These grants represents monies received from the Welsh Assembly Government to fund specific projects.
1.3 Other grants
Grants receivable are included in the statement of financial activities in the year to which they relate. These grants represents monies received to fund specific projects.
1.4 Depreciation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Asset class Depreciation method and rate Fixtures and fittings 25% reducing balance basis Computer equipment 25% reducing balance basis
2 Operating surplus
Operating surplus is stated after charging:
Depreciation of tangible fixed assets
| year ended | year ended |
|---|---|
| 31 March | 31 March |
| 2022 | 2021 |
| £ | £ |
| 621 | 757 |
Page 7
Menter Iaith Blaenau Gwent
Notes to the Financial Statements (continued)
3 Tangible fixed assets
| Fixtures Computer and fittings equipment £ £ Gross cost brought forward 4,257 2,216 Additions 215 Disposals - - Total gross costs 4,472 2,216 Depreciation brought forward (2,659) (1,543) Depreciation charge in year (453) (168) Total depreciation (3,112) (1,711) Net book value as at 31 March 2022 1,360 505 Net book value as at 31 March 2021 1,598 674 4 Creditors: Amounts falling due within one year 31 March 2022 £ Trade creditors - Other creditors 3,406 3,406 |
Total £ 6,473 215 - |
|---|---|
| 6,688 | |
| (4,202) (621) |
|
| (4,823) | |
| 1,865 | |
| 2,272 | |
| 31 March 2021 £ 695 1,330 |
|
| 2,025 |
Page 8
Menter Iaith Blaenau Gwent
Notes to the Financial Statements (continued)
5 Company status
The company is not a private company limited by guarantee, and our internal policies and commitments are fully governed by the rules under the Welsh Government's finance policies
6 Reserves
| Reserves | ||
|---|---|---|
| Surplus brought forward Surplus for the period At 31 March 2022 |
Profit and loss account £ 37,729 4,850 42,579 |
Total £ 37,729 4,850 |
| 42,579 |
Page 9
Menter Iaith Blaenau Gwent
The following pages do not form part of the statutory accounts.
Page 10
Menter Iaith Blaenau Gwent Detailed Income and Expenditure Account
for the year ended 31 March 2022
| Income Grants Club Fees Other activities Income (analysed below) Direct costs (analysed below) Gross surplus Administrative expenses Employment costs (analysed below) General administrative expenses (analysed below) Depreciation costs (analysed below) Surplus/(Loss) on ordinary activities before taxation |
year ended 31 March 2022 £ 122,263 18,412 2,026 142,701 (12,558) 130,143 (111,720) (12,952) (621) 4,850 |
year ended 31 March 2021 £ 121,676 2,898 - |
|---|---|---|
| 124,574 (8,396) |
||
| 116,178 (102,339) (12,344) (757) |
||
| 738 |
Page 11
Menter Iaith Blaenau Gwent Detailed Income and Expenditure Account (countinued)
for the year ended 31 March 2022
| Income Welsh Government Grant Other Grants Club Fees - Bryn Onnen Club Fees - Y Fenni Activities Total Income Direct costs Club refreshments Activities/events Mamhilad Office Room hire Employment costs Salaries Job Retention Scheme Employers NI Employers Allowance Employers Pension Staff training DBS checks Sub-contractors |
year ended 31 March 2022 £ 118,332 3,931 7,574 10,838 2,026 142,701 217 8,285 3,393 663 12,558 100,457 - 7,297 (4,000) 7,002 126 13 825 111,720 |
year ended 31 March 2021 £ 118,332 3,344 2,970 (72) - |
|---|---|---|
| 124,574 | ||
| 46 4,569 3,266 515 |
||
| 8,396 | ||
| 99,466 (9,929) 7,170 (4,000) 6,909 176 72 2,475 |
||
| 102,339 |
This page does not form part of the statutory financial statements
Page 12
Menter Iaith Blaenau Gwent Detailed Income and Expenditure Account (countinued)
for the year ended 31 March 2022
| General administrative expenses Telephone & internet Printing, postage and stationery Accountancy fees Advertising Office expenses Travel and subsistence Membership Equipment hire Insurance Recruitment advertising IT expenses Bank charges Sponsorship Depreciation costs Depreciation of fixtures and fittings Depreciation of computer equipment |
year ended 31 March 2022 £ 1,505 188 2,046 1,127 - 3,167 1,096 - 963 - 2,845 15 - 12,952 453 168 621 |
year ended 31 March 2021 £ 1,463 - 2,466 - 907 1415 1,000 - 961 100 4,032 - - |
|---|---|---|
| 12,344 | ||
| 533 225 |
||
| 757 |
This page does not form part of the statutory financial statements
Page 13
COMISIWN ELUSENNAU AR GYFER CYMRU A ILOEGR Adroddiad yr archwiliwr annibynnol ar y cyfrifon Adran A Adroddiad yr Archwiliwr Annibynnol Adroddiad i ymddiriedolwyrlaelodau enter lath Blaenau Gwent Torfaen a Mynwy Ar y cyfrifon am y flwyddyn yn diweddu 31 Mawrth 2022 Rhif yr Elusen los oes) 1181104 I'w gweld ar dudalennau 1-13 Adroddaf i'r ymddiriedowr ar fy archvaliad o gyfrifon yr elusen uchod ('r Ymddiriedolaeth") am y fwddyn yn diweddu 31 Mawrth 2022 Cyfrifoldebau'r a'r sail adrodd Fel yr ymddiriedolwyr elusen. rydych yn gyfrtfol am baratoi'r cyfrifon yn unol a gofynion Deddf Elusennau 2011 ("y Ddeddf,). Adroddaf mewn perthynas a'm harchwiliad o gyfrifon yr Ymddiriedolaeth a gwblhawyd o dan adran 145 0 tkleddf 2011 ac wrth ymgymryd a'm harchwliad. dilynais yr holl Gyfatwyddiadau cymwys a roddwyd gan y Comisrwn Elusennau o dan adran 145(51(b) o'r Ddeddf. Datganiad yr archwiliwr Rwyf 4di cwblhau fy archw'liad. Cadamhaf nad yw unrhyw faterFon annibynnol perthnasol wedi dod i'm sybw mewn perthynas a'r archwrliad (heblav/r hyn a ddatgelir isod ') sln rhoi achos i mi gredu, mevm unrhyw agwedd perthnasol.. ni chafodd cofnodion cyfnfyddu eu cadw yn unol ag adran 130 O'r t)deddf Elusennau,. neu nid /r cyfrifon yn cylateb a'r cotrlon cyfnfyddu.. neu nid ywr rif0n yn cydymffurfio a'r gofynion cymwys yn ymvmeud a ffurf a chynnwys Gyfrifon a amlinellir yn Rheoliadau Elusennau {Cyfrifon ac Adroddiadau) 2008 heblaw unrhyw ofyniad bod y cyfrifon yn rhoi darlun 'gwir a theg. nad y%n fater i'w ystyried fel rhan o archwiliad annibynnol. Nid oes unrhyH bryderon gennyf ac nid wyf wedi dod ar draws unrhyw faterion eraill mevm perthynas a'r archwliad y dylid dvryn sylw atynt yn yr adri)ddiad hwn er mwyn sicrha dealliwriaeth briodol o'r cyfrifon. "Dilè nau mewn faGhau os nadytynt yn gymwys. Dyddiad: 1811112022 Llofnodwyd: ones Cymhwyster (cymwysterau) neu gorff proffesiynol perthnasol (os oes): FCCA IER Hydref 2018
Cyfeiriad: a$ne Adran B Datgeliad Cwblhewch dim ond os oes angen i'r archwiliwr dynnu sylw at faterion o bryder perthnasol (gweler CC32, Archwiliad annibynnol o gyfrrfon elusennau.. cyfarwyddiadau a chanllawiau i archwilwyr). Rhowch fanylion byr yma am unrhyw eitemau yr hoffai'r archwiliwr eu datgelu. Ddim yn berthnasol IER Hydref 2018
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examinerfs Report Report to the trusteesl members of Menter laith Blaenau G¥nt Torfaen a Mynwy On accounts for tho year ended 311t March 2022 Charity no (if any) 1181104 Set out on pages 1-13 l port to the trustees on my examination of the accounts of the above chanty (Ihe Trusf) for the year ended 31° March 2022. As the charity's trustees. you are responsible for the preparation of the acuntS in accordan with the requirements of the Charities Act 2011 (Ihe Act"). Responsibilities and basis of report 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 all the apICable Directions given by the Charity Commission under section 145{5){b) of the Ad. Independent I have c¢)mpleted my examination. I confinn that no material matters have examiner's statement come to my attention in connection with the examination (other than that disdosed bel¢Jv") which gives me cause to believe that in. any material respect.. the accounting records were not kept in accordan with section 130 of the Charities Act: or the accounts did not accord wtih the accounting records.. or the accounts did not comply with the applicable requirements onming the fom and content of accounts set out in the Charities (AOuntS and Reports) Regulations 2008 other than any requirement that the accounts give a Irue and fairf view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection with the examination to which order to enable a proper un ention should be drawn in this report in tanding of the accounts to be read)ed. Ple the words in brackets rfthey do not apply. Signed: Date: 1811112022 obert Jones Relevant professional qualification(s) or l)ody (if any): FCCA Address: 220a Stow Hill. Newport, NP20 4HA IER 12018 Oct
Section B Disclosure Only complete If the examiner needs lo highlight material matters of conrn (see CC32, Independent examination of chanty accounts: directions and guidance for examiners). Give here brief details of any items that the examiner wishes to disclose. Not applicable IER 22018 Oct