Mae’r ymddiriedolwyr yn cyflwyno’r adroddiad blynyddol y sefydliad elusennol corfforedig ar gyfer y cyfnod ariannol 1 Ebrill 2023 hyd at 31 Mawrth 2024.
The trustees present the annual report for the charitable incorporated organisation for the financial period 1 April 2023 to 31 March 2024.
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:
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Ysgolion cyfrwng Cymraeg
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Ysgolion cyfrwng Saesneg yr ardal - yn unol a Strategaeth 2050 y Llywodraeth
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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
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Cymry Cymraeg sydd wedi ymgartrefu yma neu sydd wedi eu magu yn y tair sir
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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:
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Welsh medium schools
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English medium schools – in accordance with Welsh Government’s 2050 Strategy
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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.
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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
"Another busy year for Menter BGTM once again with many changes and successes. Firstly, I would like to thank Sioned and JO and everyone involved in the Menter’s successes over the last year, including Bob Sanders and Kevin Egan from the Trustee Board. I would like to also offer my sympathy to Stephen Bale’s family amidst this sad time. Stephen played a key role in the development and success of the Menter over the last five years and he will be greatly missed. Thank you, Stephen.
Over the year we've seen great numbers attending our activities for adults, children and young people and it's great to see the Menter working with local businesses to promote the Welsh language in the community. It has also been a pleasure to receive an invitation to visit the team and to help develop the vision for the future. The team is expanding and we as a Menter are getting stronger and stronger.
I would like to thank everyone that gives their free time to volunteer and to ensure that the Welsh language is a part of our communities in Gwent, Torfaen, and Monmouthshire. We are playing our role in achieving the Wales 2050 Welsh Government vision for Welsh speaking and we are securing a bright and strong future for the native language.
Gareth Watkins
c / Achievements and Performance
CORE STAFF
4 core positions are funded by the Welsh Government's 'Support and Promote the Welsh Language' grant.
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The grant is responsible for the full funding of our Chief Officer and Development Officers and a significant contribution towards the salary of another Officer we have not yet appointed.
During 2023/2024 16 casual staff were employed in our care clubs at Ysgol Bryn Onnen and Ysgol Gymraeg y Abergavenny. These jobs are funded by club fees.
We organised 403 activities over the year with 1,335 registering for our events which give people the opportunity to use the language locally. These events are open and manage to draw people of diverse ages and linguistic backgrounds.
A grant of £10,000 was received for multiple events for the community and fitness activities for children in Blaenau Gwent, Torfaen and Monmouth.
4
Working alongside Torfaen play
In collaboration with Torfaen Play, 160 primary school 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 convenient 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”
Outdoor Activities
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The Menter has continued to run weekly walking clubs in the three counties based on consumer requirements. Attendees were expected to register for the events. Tredegar Chat Club – 35 registered Abergavenny Chat Club –30 registered Pontypool Chat Club – 32 Registered Bryn Buga Chat Club – 21 registered Monmouth Chat Club – 20 registered
At the end of January all of the Mentrau were invited to the Mentrau celebration Night in Cardiff. This evening was to celebrate all the good work the Mentrau are carrying out and also to reward some for its efforts. We reached the final 3 in the New Speakers category with our Pontypool Welsh chat group and the development of it since Covid. We're proud to announce that we went on to win that award. The award is a privilege for us as a menter and we wouldn't have been able to win this award had it not been for the support we receive from those new speakers and the fantastic work the Development officers do.
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Ti a Fi Monmouth re-establishment project
In February 2022 – our Monmouth Field Officer worked intensively with a group of parents to reestablish the Ti a Fi group at Rockfield community hall mainly to inform them of the new school which will be opening soon. We hope within time we will be able to recruit volunteers and empower the parents to lead the sessions themselves. We were able to draw 20 parents with one of them playing a progressive roll in leading the sessions each week with the help of our officer.
Collaboration with the Welsh Language Societies
Throughout the year our Development Officers have been working with the Welsh language associations to arrange a schedule of activities for the year. We have tried to organise an event for each month ranging from walks to tours such as the Winter Fair.
Enterprise Language Forum
Regular meetings of our Language Forum were arranged and our Welsh partners were invited alongside local schools, local authority officers, Learn Welsh Gwent and local health board officials. Information was shared about what financial support was available to organisations and opportunities for collaboration were discussed.
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Supporting children and young people.
Gwynllyw Rock Club:
Ysgol Gwynllyw Year 7-10 children were provided with the opportunity to use the language socially. The activities of the club were based on the requirements of the young people and the young people lead.
During September 2022 our Monmouth administrative and field officer supported 2 schools, one Welsh primary school and one English High School with Art projects. The two paintings are now hung on the walls of the schools. These projects encouraged children and young people to speak more Welsh and also raised awareness of the Welsh language within English school.
6 cwis dim clem Quiz sessions were held for 120 children (quiz for year pupils 6) over Microsoft Teams to promote Welshness outside of class. The quiz is an opportunity for the children to use the language in a convenient 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 opportunity for children to use the language socially and increase the confidence and fluency of young speakers Number of attendees: Panteg Drama Club – 20 Ysgol y Ffin lego clubs - 8 Cwmbran lego club - 15 Bryn onnen Lego Club - 8
8
2 online chat sessions were organised in the evening with 10 young people attending. We organised a gig at Ysgol Gyfun Gwynllyw with Mei Gwynedd where the whole school had a chance to hear him and join in on a few well-known songs. Youth Forum
Our Youth Forums aim is to ensure opportunities for pupils to use Welsh in a number of different contexts, and those oppertunities are outside the classroom which increases their use of Welsh in general and also in different places. They meet once a term to organise convenient events for young people.
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14 mass 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 210 people.
The Menter organised two successful Festivals in Gwent and Monmouthshire. Bwrlwm Blaenau Gwent was organised in May. Many local partners came to support the festival with its stalls and performances were given by Halibalw and a skateboarding session with Skateboard Academy. Over 100 people attended the event.
In May Miri Monmouth was organised for the first time over at County Hall, Monmouth. The main aim of this festival was to raise awareness of the new Welsh language school which will be established soon. Many families came to the festival to receive information and enjoy the entertainment. Over 100 people attended the event.
Our Carco Clubs at Ysgol Y Fenni and Ysgol Bryn Onnen have been successful again although there have been quite a few changes in staffing this year. Children enjoy a variety of activities such as board games, sports and crafts all through the medium of Welsh.
28 children were registered on Y Fenni Carco Clwb Carco and 22 children were enrolled on Bryn Onnen Clwb Carco books. A good relationship has been established with the parents as a result of the work that the admin and development officer does.
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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
• 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
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Number of events organized.
Children and young people – 82
Families – 42
Community – 293
Our events were attended by 1,335 people
Number of Facebook followers at end of March 2023 : 2,213
Number of twitter followers at end of March 2023: 852
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Adolygiad ariannol
Ar ddyddiad y fantolen (31.3.2022) cyfanswm cronfeydd y Fenter oedd £44,520
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 £40,000 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 Datblygu x2 a gyflog y Swyddog Cyfryngau cymdeithasol ac hefyd rent, treuliau, marchnata a chostau prosiect. Derbyniwyd gwerth £19,855 o grantiau eraill a chodwyd £24,596 o’n Clybiau Gofal.
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Financial Review
At the balance sheet date (31.3.2020) the Menter reserves amounted to £44,520.
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 £ 40,000 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 the Social media officer's salary as well as rent, expenses, marketing and project costs. £19,855 was raised in additional grant money and £24,596 was raised from our After-school Clubs.
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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
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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.
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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.
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Ymddiriedolwr/Ymddiriedolwyr a Enwebir
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(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.
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(a) Nid oes rhaid i’r unigolyn a benodir fod yn aelod o’r corff penodi
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(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
15
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
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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: Sioned Davies
Ymddiriedolwyr
Cadeirydd: Gareth Watkins (Apwyntiwyd Hydref 2021)
Trysorydd: Gareth Watkins (Apwyntiwyd Hydref 2021)
Ymddiriedolwr : Robert Sanders (Apwyntiwyd Hydref 2022)
Kevin Egan (Apwyntiwyd Gorffennaf 2023)
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.
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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: Sioned Davies
Trustees
Chair: Gareth Watkins (Appointed October 2021)
Treasurer: Gareth Watkins (Appointed October 2021)
Trustee : Robert Sanders (Appointed October 2022)
Kevin Egan (Appointed July 2023)
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 .
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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
Llofnod Signature Enw Name Gareth Watkins Swyddogaeth Position Cadeirydd/Chair 28.1.2025 Dyddiad Date Llofnod Signature Enw Name Robert Sanders Swyddogaeth Position Ymddiriedolwr / trustee 28.1.2025 Dyddiad Date Llofnod Signature Enw Name Kevin Egan Swyddogaeth Position Ymddiriedolwr / trustee 28.1.2025 Dyddiad Date
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Menter Iaith Blaenau Gwent
Annual Report and Unaudited Financial Statements for the year ended 31 March 2024
Menter Iaith Blaenau Gwent
Contents
Page
-
2 Organisation Information
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3 Committees' Report
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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 | Mr Gareth Watkins |
|---|---|
| Treasurer | Mr Gareth Watkins |
| 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 2024
The directors present their report and the unaudited financial statements for the period from 1 April 2023 to 31 March 2024.
Committee Members:
The Chairperson who held office during the period were as follows: Mr Gareth Watkins
The Treasurer who held office during the period were as follows:
Mr Gareth Watkins
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 2024.
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 2024 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.
We have not been instructed to carry out an audit or a review of the accounts of Menter Blaenau Gwent, Torfaen. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
.......................................................
R J Financial Accounting Services Chartered Certified Accountants 220a Stow Hill Newport Gwent NP20 4HA
29th January 2025
Page 4
Menter Iaith Blaenau Gwent Income and Expenditure Account
for the year ended 31 March 2024
| year ended 31 March 2024 Note £ Income 164,408 Direct costs (10,458) Gross surplus 153,950 Administrative expenses 2 (138,644) Operating surplus 15,306 Surplus/(Loss) on ordinary activities before taxation 15,306 Surplus/(Loss) for the financial period 6 15,306 |
year ended 31 March 2023 £ 159,484 (18,006) |
|---|---|
| 141,478 (139,537) |
|
| 1,941 | |
| 1,941 | |
| 1,941 |
Page 5
Menter Iaith Blaenau Gwent Balance Sheet
As at 31 March 2024
| 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 2024 £ 1,049 51,815 - 4,524 1,170 1,268 58,777 59,826 44,520 15,306 59,826 |
31 March 2023 £ 1,399 |
|---|---|---|
| 38,149 158 9,313 1,170 (5,669) |
||
| 43,121 | ||
| 44,520 | ||
| 42,579 1,941 |
||
| 44,520 |
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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 29th January 2025 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
Depreciation method and rate
2 Operating surplus
Operating surplus is stated after charging:
| Depreciation of tangible fixed assets | year ended 31 March 2024 £ 350 |
year ended 31 March 2023 £ 466 |
|---|---|---|
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 4,472 2,216 Additions Disposals - - Total gross costs 4,472 2,216 Depreciation brought forward (3,452) (1,837) Depreciation charge in year (255) (95) Total depreciation (3,707) (1,932) Net book value as at 31 March 2024 765 284 Net book value as at 31 March 2023 1,020 379 4 Creditors: Amounts falling due within one year 31 March 2024 £ Trade creditors - Other creditors 1,268 1,268 |
Total £ 6,688 - - |
|---|---|
| 6,688 | |
| (5,289) (350) |
|
| (5,639) | |
| 1,049 | |
| 1,399 | |
| 31 March 2023 £ 366 5,303 |
|
| 5,669 |
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 2024 |
Profit and loss account £ 44,675 15,306 59,981 |
Total £ 44,675 15,306 |
| 59,981 |
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 2024
| 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 2024 £ 138,970 24,596 842 164,408 (10,458) 153,950 (115,774) (22,520) (350) 15,306 |
year ended 31 March 2023 £ 137,898 18,301 3,285 |
|---|---|---|
| 159,484 (18,006) |
||
| 141,478 (113,803) (25,268) (466) |
||
| 1,941 |
Page 11
Menter Iaith Blaenau Gwent Detailed Income and Expenditure Account (countinued)
for the year ended 31 March 2024
| Income Welsh Government Grant Other Grants Club Fees - Bryn Onnen Club Fees - Y Fenni Activities Total Income Direct costs Club refreshments Activities/events Rent Room hire Employment costs Salaries Salary - Club Bryn Onnen Salary - Club Y Fenni Employers NI Employers Allowance Employers Pension Staff training DBS checks Sub-contractors |
year ended 31 March 2024 £ 119,115 19,855 11,173 13,423 842 164,408 551 4,128 4,320 1,459 10,458 85,877 8,974 5,442 7,234 (5,000) 6,862 - 185 6,200 115,774 |
year ended 31 March 2023 £ 113,830 24,068 6,574 11,727 3,285 |
|---|---|---|
| 159,484 | ||
| 282 12,810 4,144 770 |
||
| 18,006 | ||
| 83,009 11,113 4,962 7,829 (5,000) 6,479 150 110 5,151 |
||
| 113,803 |
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 2024
| General administrative expenses Telephone & internet Printing, postage and stationery Accountancy fees Advertising Lunax Digital Travel and subsistence Membership Insurance Recruitment advertising IT expenses Bank charges Depreciation costs Depreciation of fixtures and fittings Depreciation of computer equipment |
year ended 31 March 2024 £ 2,153 149 2,538 85 3,700 6,394 1,000 990 450 4,996 65 22,520 255 95 350 |
year ended 31 March 2023 £ 1,944 16 2,868 373 7,500 5,659 1,000 990 565 4,290 63 |
|---|---|---|
| 25,268 | ||
| 340 126 |
||
| 466 |
This page does not form part of the statutory financial statements
Page 13
Menter Blaenau Gwent, Torfaen a Mynwy
Adroddiad Blynyddol a Datganiadau Ariannol Heb eu Harchwilio am y flwyddyn a ddaeth i ben 31 Mawrth 2024
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 Mr Gareth Watkins Trysorydd y Cwmni Mr Gareth Watkins 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 2024
Mae'r pwyllgor yn cyflwyno eu hadroddiad a'r datganiadau ariannol nas cofnodwyd am y cyfnod rhwng 1 Ebrill 2023 a 31 Mawrth 2024.
Aelodau'r Pwyllgor:
Roedd y Cadeirydd a oedd yn dal swydd yn ystod y cyfnod fel a ganlyn: Mr Gareth Watkins
Roedd yr Trysorydd a oedd yn dal swydd yn ystod y cyfnod fel a ganlyn: Mr Gareth Watkins
Cymeradwywyd gan y Pwyllgor:
----- Start of picture text -----
.........................................
----- End of picture text -----
......................................... Gareth Watkins 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 2024.
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 2024 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 archwiliad statudol ar gyfer y cyfnod.
Nid ydym wedi cael cyfarwyddyd i gynnal archwiliad neu adolygiad o gyfrifon Menter Blaenau Gwent, Torfaen a Mynwy. Am y rheswm hwn, nid ydym wedi gwirio cywirdeb neu gyflawnrwydd y cofnodion cyfrifyddu neu wybodaeth ac esboniadau yr ydych wedi ei roi i ni ac nid ydym felly yn mynegi unrhyw farn ar y cyfrifon statudol.
.......................................................
R J Financial Accounting Services Cyfrifwyr Ardystiedig Siartredig 220a Stow Hill Casnewydd Gwent NP20 4HA 29ain o Ionawr 2025
Tudalen 4
Menter Blaenau Gwent, Torfaen a Mynwy Cyfrif Incwm a Gwariant
am y flwyddyn a ddaeth i ben 31 Mawrth 2024
| Nodyn Incwm Costau uniongyrchol Gwarged gros Treuliau gweinyddol 2 Gwarged gweithredu Gwarged ar weithgareddau cyffredin cyn treth Gwarged ar gyfer y cyfnod ariannol 6 |
flwyddyn yn gorffen 31 Mawrth 2024 £ 164,408 (10,458) 153,950 (138,644) 15,306 15,306 15,306 |
flwyddyn yn gorffen 31 Mawrth 2023 £ 159,484 (18,006) |
|---|---|---|
| 141,478 (139,537) |
||
| 1,941 | ||
| 1,941 | ||
| 1,941 |
Tudalen 5
Menter Blaenau Gwent, Torfaen a Mynwy Mantolen
ar 31 Mawrth 2024
| 31 Mawrth 2024 Nodyn £ Asedau sefydlog Asedau sefydlog diriaethol 3 1,049 Asedau cyfredol Arian yn y banc ac mewn llaw 51,815 Arian bach - Dyledwyr 4,524 Rhagdaliadau 1,170 Credydwyr: symiau sy'n ddyledus o fewn blwyddyn 4 1,268 Asedau cyfredol net 58,777 Asedau net 59,826 Cronfeydd wrth gefn Cyfrif incwm b/f 44,520 Cyfrif incwm a gwariant 15,306 Cyfanswm cronfeydd 59,826 |
31 Mawrth 2023 £ 1,399 |
|---|---|
| 38,149 158 9,313 1,170 (5,669) |
|
| 43,121 | |
| 44,520 | |
| 42,579 1,941 |
|
| 44,520 |
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 29ain o Ionawr 2025 a'i lofnodi ar ei ran trwy:
.........................................
Gareth Watkins 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:
flwyddyn yn flwyddyn yn gorffen 31 gorffen 31 Mawrth 2024 Mawrth 2023 £ £ Dibrisiant asedau sefydlog diriaethol 350 466
Tudalen 7
Menter Blaenau Gwent, Torfaen a Mynwy
Nodiadau i'r Datganiadau Ariannol (parhad)
3 Asedau sefydlog diriaethol
| Cost Gros a gariwyd ymlaen Ychwanegiadau Cost neu brisiad Dibrisiant a gariwyd ymlaen Costau ar gyfer y cyfnod Dibrisiant Gwerth llyfr net 31 Marwth 2024 Gwerth llyfr net 31 Marwth 2023 4 Credydwyr: Symiau sy'n ddyledus o fewn Credydwyr masnach Credydwyr eraill |
Gosodiadau Cyfrifiadur a ffitiadau offer £ £ 4,472 2,216 4,472 2,216 (3,452) (1,837) (255) (95) (3,707) (1,932) 765 284 1,020 379 blwyddyn 31 Marwth 2024 £ - 1,268 1,268 |
Cyfanswm £ 6,688 - |
|---|---|---|
| 6,688 | ||
| (5,289) (350) |
||
| (5,639) | ||
| 1,049 | ||
| 1,399 | ||
| 31 Marwth 2023 £ 366 5,303 |
||
| 5,669 |
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 | ||
|---|---|---|
| Gwarged a gariwyd ymlaen Gwarged ar gyfer y cyfnod At 31 Marwth 2024 |
Cyfrif Incwm a Gwariant £ 44,675 15,306 59,981 |
Cyfanswm £ 44,675 15,306 |
| 59,981 |
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 2024
| 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 2024 £ 138,970 24,596 842 164,408 (10,458) 153,950 (115,774) (22,520) (350) 15,306 |
flwyddyn yn gorffen 31 Mawrth 2023 £ 137,898 18,301 3,285 |
|---|---|---|
| 159,484 (18,006) |
||
| 141,478 (113,803) (25,268) (466) |
||
| 1,941 |
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 2024
| Incwm Grant Llywodraeth Cymru Grantiau eraill Ffioedd y clwb - Bryn Onnen Ffioedd y clwb - Y Fenni Gweithgareddau Costau uniongyrchol Lluniaeth clwb Gweithgareddau Rhent Llogi ystafell Costau cyflogaeth Cyflogau Cyflogau - Clwb Bryn Onnen Cyflogau - Clwb Y Fenni Cyflogwyr NI Lwfans cyflogwyr Pensiwn cyflogwyr Hyfforddiant staff Gwiriadau'r DBS Is - gontractwyr |
flwyddyn yn gorffen 31 Mawrth 2024 £ 119,115 19,855 11,173 13,423 842 164,408 551 4,128 4,320 1,459 10,458 85,877 8,974 5,442 7,234 (5,000) 6,862 - 185 6,200 115,774 |
flwyddyn yn gorffen 31 Mawrth 2023 £ 113,830 24,068 6,574 11,727 3,285 |
|---|---|---|
| 159,484 | ||
| 282 12,810 4,144 770 |
||
| 18,006 | ||
| 83,009 11,113 4,962 7,829 (5,000) 6,479 150 110 5,151 |
||
| 113,706 |
Tudalen 12
Menter Blaenau Gwent, Torfaen a Mynwy Cyfrif Incwm a Gwariant manwl
am y flwyddyn a ddaeth i ben 31 Mawrth 2024 (parhad)
| Treuliau gweinyddol cyffredinol Ffôn & Rhyngrwyd Argraffu, postio a deunydd ysgrifennu Ffioedd cyfrifeg Hysbysebu Treuliau Swyddfa Teithio a chynhaliaeth Aelodaeth Yswiriant Hysbysebu recriwtio Treuliau TG Taliadau banc Costau dibrisiad Dibrisio gosodiadau a ffitiadau Dibrisio cyfrifiadur offer |
flwyddyn yn gorffen 31 Mawrth 2024 £ 2,153 149 2,538 85 3,700 6,394 1,000 990 450 4,996 65 22,520 255 95 350 |
flwyddyn yn gorffen 31 Mawrth 2023 £ 1,944 16 2,868 373 7,500 5,659 1,000 990 565 4,290 63 |
|---|---|---|
| 25,268 | ||
| 340 126 |
||
| 466 |
Nid yw'r dudalen hon yn ffurfio rhan o'r datganiadau ariannol statudol
Tudalen 13
Adroddiad yr archwiliwr annibynnol ar y cyfrifon
| Adran A Adroddiad yr Archwiliwr Annibynnol | Adran A Adroddiad yr Archwiliwr Annibynnol |
|---|---|
| Adroddiad i ymddiriedolwyr/aelodau Ar y cyfrifon am y flwyddyn yn diweddu I'w gweld ar dudalennau Cyfrifoldebau'r a'r sail adrodd Datganiad yr archwiliwr annibynnol |
Adroddaf i'r ymddiriedolwyr ar fy archwiliad o gyfrifon yr elusen uchod ("yr Ymddiriedolaeth") am y flwyddyn yn diweddu 31 Mawrth 2024 Fel yr ymddiriedolwyr elusen, rydych yn gyfrifol am baratoi'r cyfrifon yn unol â gofynion Deddf Elusennau 2011 ("y Ddeddf"). Adroddaf mewn perthynas â'm harchwiliad o gyfrifon yr Ymddiriedolaeth a gwblhawyd o dan adran 145 o Ddeddf 2011 ac wrth ymgymryd â'm harchwiliad, dilynais yr holl Gyfarwyddiadau cymwys a roddwyd gan y Comisiwn Elusennau o dan adran 145(5)(b) o'r Ddeddf. Rwyf wedi cwblhau fy archwiliad. Cadarnhaf nad yw unrhyw faterion perthnasol wedi dod i'm sylw mewn perthynas â'r archwiliad (heblaw'r hyn a ddatgelir isod ) sy'n rhoi achos i mi gredu, mewn unrhyw agwedd perthnasol: ni chafodd cofnodion cyfrifyddu eu cadw yn unol ag adran 130 o'r Ddeddf Elusennau; neu nid yw'r cyfrifon yn cyfateb â'r cofnodion cyfrifyddu; neu nid yw'r cyfrifon yn cydymffurfio â'r gofynion cymwys yn ymwneud â ffurf a chynnwys cyfrifon a amlinellir yn Rheoliadau Elusennau (Cyfrifon ac Adroddiadau) 2008 heblaw unrhyw ofyniad bod y cyfrifon yn rhoi darlun 'gwir a theg' nad yw'n fater i'w ystyried fel rhan o archwiliad annibynnol. 1-13 31 Mawrth 2024 Rhif yr Elusen (os oes)* 1181104 Menter Iaith Blaenau Gwent Torfaen a Mynwy |
Nid oes unrhyw bryderon gennyf ac nid wyf wedi dod ar draws unrhyw faterion eraill mewn perthynas â'r archwiliad y dylid dwyn sylw atynt yn yr adroddiad hwn er mwyn sicrhau dealltwriaeth briodol o'r cyfrifon.
- Dilëwch y geiriau mewn cromfachau os nad ydynt yn gymwys.
| Llofnodwyd: Enw: Cymhwyster (cymwysterau) neu gorff proffesiynol perthnasol (os oes): |
tanya bridges-mann | 30/01/2025 |
|---|---|---|
| Tanya Bridges-Mann | ||
| FCCA |
1
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220 Stow Hill, Casnewydd, NP20 4HA
Cyfeiriad:
Adran B Datgeliad
Cwblhewch dim ond os oes angen i'r archwiliwr dynnu sylw at faterion o bryder perthnasol (gweler CC32, Archwiliad annibynnol o gyfrifon elusennau: cyfarwyddiadau a chanllawiau i archwilwyr).
Rhowch fanylion byr yma am unrhyw eitemau yr hoffai'r archwiliwr eu datgelu.
Ddim yn berthnasol
2
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