Charity re94ststion number.. 1181239
MUNCHKINS AT YSGOL LLANBEDR
TRusfEES' REPORT AND
UNAUDrrED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Phil Lovell Asscci3te5 L
B¢r£h House Buslnets Centre
Hen Ltsn
Ruthin
Denbighshi
LL15 IP4A

MUNCHKINS AT YSGOL LLANBEDR
Contents
Page
Trnstees, Repjrt
Independent Examiner5 Report
Statement of Finandal Acknviknes
Statement of Finanaal Position
Notes to the Financial Stat￿nts
The following pages do not form part of the statutory accou¢)ts.'
Detslled Statement of ￿nanCI￿ AC¥¥￿tIeS
12

MUNCHKINS AT YSGOL LLANBEDR
Trustees, Report Foy The Year Ended 31 March 2025
The trustees present theFr report and the flnandal Slat&￿ents for the year ended 31 March 2025.
Objtttlves •nd Artlvltles
Alm• and ObJ•ctlv••
Summary of the pu￿0*¢* of the dwrfty as *at out kn Its 4overnlng dotumentr.
The object of the CIO Is to enhante the development 4nd e(14Kation of chIld￿n In Wales, for the publlc benefit. by
encouraging parents to vnderstsnd and provlde for their needs through high quality childcare provlsion. The alm of
Munchklns at Ysgol Uanbedr Is to provide oualty, a(￿ssIble full day care and ovt of sch￿1 chlldcare, offedng a range of
play activitte5 in a welcoming atmosphere.
Summary of the •Mln •ctlvltl•s In r•l•tlon to thome ptsrpos•# for th• puWl¢ b•n•fi¢ In p•rtl¢ul•r, the actlvltles.
projects or ser¥lcts klefttlfl¢d In the account
Munchkins is the on-site wrap around care provision for Ysgol UanWr. It eatsrs for chlldren age(J 2 yeats and upwards. It
has the use of its own bullding and has ac£es5 to Sch(￿ faalltses. 1r￿ll￿J1ng school meals and to excellent outdoor facllltles
and school resources. The chlldren who attend also tske part In school ￿tiVitIes, events and celebrattons which eases thelr
transltion Into school at nursery age.
Nunchklns provldes a playgroup. after-xhool and hollday ca￿. It provides a fadllty for chIld￿n living in a rurdl ar•a to
have access to structured and Unstructu￿ play actI￿tieS and to socmllse and develop friendshlp 9roups.
It beneflts farnllies In the area and strengthens communlty links in • rural area by provldlng care ￿￿1￿+e$ enabllrvJ
po￿nts/Carets to a¢¢ess childcare provislon cbse to home. It SUPKWts Ysojl Uanbedr ty provldlng wrnp around chlld¢are to
make tht school more attrnctyve to worklng parents.
The trustees have pald due regard to guldance 14ued by the Chjrfjty Cornm1551on In deddln9 what OCYvlUes the charlty
should undertakt.
Publlc B•l￿fit
Our servlces delSver publlt benefit In thè fdlowiry ways:
I. sup￿￿n9 chtldren s e•dy development
Provldlng a safe, nurturlng envlronment that prtsmotes leamlng* s￿1 skuls. and emotlonal w¢llbelng.
- Offering oge4ppropriate educational artivities that support the Early Years FoUnd•t￿n Stsge (EYFS}.
2. Enèbling parents and Ca￿r5 to work or study
Offerlng affordable childcare that allows parents to access employment. trnlnlng. or educatlon.
3. Stren9thenlng the local community
Worklng In partnershlp with local scheols. l*ealth vlsltors. and community organlsotlons
Olledng Information, SigFlPOStlng. and support to parents on chlld develownent and wéllbelnp.
4. Ensurlng aceesslbillty and fairness
Fees are set at a level Intended to be Hffordable while ensurlng sustalnatslltty.
No chlld Is exdu*Jed on the basls of backgrouftd, abllity. or lamlly clrcumstances.
The trustees are satisfled that the chjdty s activlties dur*ng the vear have dlrtrtty hjrthered Its charftsble purposes and
provided elear publlc beneflt in Ilne with stawtory requlfements.
TPie trustees conflrm that théy have complled wtth the requlremÈnts ￿ Sedjon 17 of the Ch•rlt*es Act 2011 to have due
regard to the Charlty Commlsslon s guldante on publlc benefiL
Athl•vem•nt• •nd P•rfornwnc•
M•ln Athhv•m•nts
Munchklns at Ysgol Uanbedr was fomied In Detember 2018 to offer qualfjty. a￿e￿tsIe prè-school, afttTrschool and hollday
childcare and continues to provlde these facllltte5.
Durlng the spring of 2024 Munthklns began to work with Denbighshlre County Counol Early Educatlon to prepare to provide
Earty Education funded places to chlldren who tumed th￿e in tyme to access 12.5 hours of hJnde(l educat49n In the summer
term of 2024.
From January 2026 the sethng has been registered with Denblghshlre County Counal Hying start.
This allows the settlng to access Earty Educatyon grdnts in orrjw to Improve the learning environment and to become more
sustalnable ond access mandatory training through the k>cal authority.
Prepa￿n9 to work wlth the local authority supported stsff to provlde an enhanced learning envlronment for the thlldren In
their care to access a T3nge of qualrty resources.
From April 2024 staff were fully prepared to enhance the provisknn of the chIld￿n across the settfrng and had bullt good
w0￿1ng rela￿On$hI￿$ wlth Local Authority Eady Education. This supwrt has contlnued thwughout the financial year 2024-
2025 and wlll be further enhan￿ through the Flylng Start $Ch￿￿e teyond the period covered by this report.
..CONTINUED
Page I

MUNCHKINS AT YSGOL LLANBEDR
Trustees, Report (continued)
For The Year Ended 31 March 2025
Maln Achl*vem•nts- c¥bntlnu
M•ln obJectlve$ were:
To engure compliance wlth co￿ Inspectorate Wales and Charlty Comrnissh)n: The new trust￿ have worked to ensure that
the setting is compliant and remains 5ustslnable.
To provide Eady Edvcation funded ￿aceS within the setting. Following the end of the pe￿()d for the r￿rt thè settlng has
Jolned the Denbighshire County Counol Ftylng Start scheme to enhaneè the provLslon for all children.
To enhan￿ the emilmnment.. resources have been up9rnded to provlde engagirvJ and knmulatjng aCtivltie5 for the children.
Perform*n￿ of fundraljlng •Ltlvltl•s •yalnst obJecYveJ set
Managers and Twstees have provtded opportuwbityes to roise funds throughout the per1￿ ¢overed by the re[￿rL
Fln•ncl•l R•vl•w
R•￿r¥•* Poll¢v
To support Munchklns durlng a thallenging flnanclal pe￿0d the folk)wlng organtrSa￿onS made loan$ to MunCh￿n$. Thls
helped Munchwns to meet siaffino costs. As the Ilnandal Fothon of Munchktns Improv*J, these funds We￿ held In
reserve, at 31.3.25. to be repaid when posslble..
Ysgol Llanbedr School fund.. £2000
Puddleducks All Day ca￿ Ivale of Clwyd Federntk*n'. Ysg05 TrdMnt}: £75OJ
Arnount of reserves hela.. £9,500.00
Golng Conc•m
Managers, Members and Trustees contSnue to work to keep the charlty contlnulng as a golng concèrn. We hove had support
grants from Early Years Wales and local charwes t¢* help us to continue. TnJst•es/rnembers contlnue to rn15e funds and the
posltlon has Improved. We contlnue to mgnltor Incomlng fees and st•fflng Costs to ensu￿ that we ￿maIn flnanclally vSable.
Followlng the perlod covered by thls report, the setting slgned up to Flylng StarL whl¢h w511 further sustsln the settln9.
Addltlonal Note
Th• ch•rlty'i prlnclp41 ol lund¥ (Indudlng •ny fundrntslng) .
Prlnclpal sources of funds..
Sesslonal fees pald dlrectly by parentslcarers.
Welsh Government Chlld¢are Offer
Employee Childcare Vouchers IE¢Jeftred/S¢>Jexul
n National Savlngs PFMRC Payments - Chllijcare tax credlts
Fundralslng ev•ntslGo Fynd Ma
A deKrlptlon of th• prlwlp•l rl•k• ff•dno the ch•rlty .
When the new trustees took over the CIO there ￿Te no reserves aThJ thè chartty was runnlng at a loss, partly due to
hlstorlc unpaid debts.
TriJ£tees had to ensure that Income from fees, Welsh Govemment. etc covered Stsffing Costs.
Support was provided by local grtnts and from the Vale of awyd Federatron of Ysgol Trefnant and Ysgol Uanbedr.
The Responsible Indlvidual and Sett*ng Managers contlnue to wlth DenbI9hShl￿ County Councll to provsde E&rlv
Educatlon Sn the setttng, whlch has helped to sustaln the Se￿ng In the future.
strnctur•, Gov•rn•nc• •nd M•n•gem•nt
Gov•rnlng Document
Typ• of governlng document
Trust deed
Hgw 6¥ the chorlty conslltutedT
ConstitutSon of a Charitable Incorpornted Organisailon (As￿lation) Vollng membws other than Its charfty tnJstee5
Page 2

MUNCHKINS AT YSGOL LLANBEDR
Trustees, Report (continued)
For The Year Ended 31 March 2025
Trustee Selecllon M*thods
Selettion of trustees by exlsUTrg board of trustees and memter5.
As part of the ￿CrUIts￿ent prfftss, trustees provide deta￿$ of the skills and experieFKe whtch will be eSsen￿al to the role of
trustee.
Trustees are voted onto the board and this Is mrnuted.
Trustees are provided with goveming dctumenvconstitutton aThJ finandal information.
TraTrning will be offe￿d as approprlate. eg. thikl protection, Prevent Duty training.
Addltional Ilote
Poll¢les arml procedures adoptsd fvr the Inductlon and tralnlng of trustees
Munchkins at Ysgol Uanbedr is registered with Care Inspectorate Wajes ICIW} and complies with their statutory ￿lIcY
reqU5￿ments, notsbly Child Protect#)nlSafeguarding, Health and Safety. Anti-Bullying.
Th• charlty's organlsational structure and vA(ler netvffjrk wlth whkh the tharity works
Reglstered with Care Inspectorate Wa￿5 ICIW).
Declsions made at Trustee/Mernber meetings.
Day to day stsffing and pay decisions made by administrator and ReswsifrAe Individual along wlth Pdymll Admlnistrator.
Trustees rnay be involved in more Complex decisions.
Relationshlp wlth any related parll•s
Afflliated wlth Early Year5 Wales.
Roference aml Adminlstr•tlve D•tsl
Mrs Angela Brereton - TnE5tee
Mrs Susan Dick- Trustee
r4rs Amy Marshall - Trustee
Charity Number
1181239
Prfnclpal Address
LLANBEDR CONTROLLED SCHOOL
LLANBEDR DYFFRYN CLWYD
RUTHIN
LL15 ISU
Independent Examoner
Phil Lovell Assc(iates Ltd
Phil Lovell Associate5 Ltd
Birch House Business Centre
Hen Lon Park
Ruthin
Denbighshire
LL15 INA
Munchkins at Ysgol Llanbedr
Uanbedr Dyffryn Clwyd
Ruthln
Denbighshire
LL15 ISU
Page 3

MUNCHKINS AT YSGOL LLANBEDR
Trustees. Report (continued)
For The Year Ended 31 March 2025
The t￿￿tees. report was apptyjved by the boan1 of trustee5 and SIgr￿ on its behalf by:
Mr5 Susan Oick
Trustee
28 January 2026
Page 4

MUNCHKINS AT YSGOL LLANBEDR
Independent Examiner's Report to the Trustees of MUNCHKINS AT YSGOL LLANBEDR
For The Year Ended 31 March 2025
E report to the trustees on my examlnaty.on of the aco)unts of MUNCHKtNS AT YSGOL LLANBEDR (the Trust) for the year
ended 31 March 2025.
Responslblllties •nd Ba￿$ ot Report
the cha￿ty trustees of the Trust ytyj are responsibFe for the preparatTron of the accounts in accordan￿ with the
requirements of the Chartties Act 2011 rthe ACVI.
I report In respert of my examination of the Trusvs accounts carried out under $eLt￿ 145 of the 2011 Att and In carrying
out my examination, I have followed the applicable Directions given by the Chanty Comwnission under section 145(5){b) of
the Act.
Independent ExamIn￿$ Stateme
I have completed my examinatson. I confirm that no material mattern have come to my atten￿on In conn￿tion wlth the
examination givlng me cause to be14eve that in any matenal respett".
l. accounting record5 We￿ not kept in respert of the T￿￿ as requlred by secbon 130 of the Att," or
I the accounts do not accord with those rtcords,. or
3. the accounts do not comply with the applicable requirements conceming the form and contents of accounts set out in
the Charities (Accounts and Reports) Regulations 2008 other than any reqU1￿ment that the accounts grve a 'true and
fair vlew. whlch is not a matter considered as part of an indep*ndent examination.
I have no concerns and have come ècross no other matters In connettion with the examinatlon to whlch a￿ntr"0n Should be
drawn in this report tn or¢ler to enable a prok*r understandir¥J of the accounts to be reached.
Magali Lovell-Pascal Ph¢1 Lovell Assodates Ltd
27 January 2026
Birch House Business Centre
Hen Lon Park
Ruthin
Denbighshi
LL15 INA
Page 5

MUNCHKZNS AT YSGOL LLANBEDR
Statement of Flnanclal Activities
For The Year Ended 31 March 2025
2025
Unrestrlrted
fund*
INCOME AND ENDOWMENTS FROM:
Donatkjns and legacles
Charltable attivities..
MUNCHKINS AT YSGOL LLANBEDR
other tra¢Jlng attivlts.es
Not•#
9.055
77,434
1,336
EXPE14DITURE ON:
Raislng funds
Charltable activI￿e5.
Income
MUNCHKINS AT YSGOL LLANBEDR
87.825
11.168)
(86.1541
187,320}
505
NET ZNcoMe
Nrr MOVEMENT IN F11140S
REC014CIUAT1014 OF FUNDS:
Totsi funds brought forward
TOTAL FUNDS CARRXED FORWARD
505
15
505
Th* notes on pages 8 to li fonn part of these flnandal statem•)ts.
Page 6

MUNCHKINS AT YSGOL LLANBEDR
Statement of Financial Positlon
As At 31 March 2025
2025
funds
FIXED ASSErs
Tangible Assets
li
1,962
CURRENT ASSErs
Cash at bank and in hand
1,962
13,397
13,397
Creditors: Amounts F•lllng Due bvlthin One Year
12
{14,8541
NET cuRREP￿ ASSETS (LIABXLTTIES)
(1,4571
TOTAL ￿ErS LESS CURREKf LfABILmES
505
NET ASSETS
505
FUNDS OF THE CHARTTY
un￿strIrted Funds
505
TOTAL FUNDS
15
505
On behalf of the board
Mrs Susan Dick
TNstee
28 January 2026
The notes on pages 8 to 11 form part of these flnanuai statements.
Page 7

MUNCHKIP4S AT YSGOL LLANBEDR
Notes to the Financial Statements
For The Year Ended 31 March 2025
l. General Inforni•tlon
MUNCHKINS AT YSGOL LLANBEDR is a charitable incorporated organisation Wiste￿ with the Charity Commission
registered charlty nurnber 1181239. The pr5ncipal ￿￿re$S is LLANBEDR CONTrOLLED SCHOOL LLANBEDR DYFFRYN CLWYD,
RUThIN, LL15 ISU.
2. Accountlng Pollcl
2.1. Ba*18 off Prepar*tloTr of moa•￿al Statements
The flnanclal ststements have been prePa￿d in accordance with the Charftles SORP {FRS 1021 'kcounting and
Reporung by Charities.. Ststernent of Recommended practi￿ applicable to charityes preparing thelr accounts In
accordance with the Finènclal Reporting Standard aprAicable In the UK and Republic of freland IFRS 1021 (effective I
January 20191. Finandal Reportlng Standar(1102 'The finandal Rep)rt+ng Standard applicable in the UK and Republlc
of Ireland. and the Charltles Act 2011.
The charlty Is a Publlc B•neht Entlty as defined by FRS 102.
2.2. Golng Concwn DI•¢1•)￿￿¢
The trustets have assessed thè ¢harltyS fiMrKlJl position. Indudlng tts reserves, ush ftow forecasts. and èxpectéd
Income for the next 12 moftths. Based on thls review, the tnjstées consider that the tharlty has adequate resources to
contlnue in operatlonal exlstence for the tfftseeable fvture.
Accordlngly, the flnanclal ststemtnts have been pre￿red on a golng concern basls.
The trustees are not aware of any m4terlal urKertalntyes that may cast slgnlficant doubt on the chartty's ability tg
contlnue as a going concern.
2.3. Pund Accountlng
Unr•stnrted fvnds ¢4n be used In acc(JrdarKe wlth the tharftsble obftthies at the dlscretlon of th¢ trustees.
Oeslgnatsd funds comprlse unrestrkted fvnds that have been set ashje by the trustees ft*r a swffjc purpose.
Restricted funds 4re to be used for speufic purposes as lald down by the (lonor.
Further explanatSon of the natrjm and purpose of *Jch lund Is Induded In the notes to the finandal stst•ments.
2.4. Incomlng Rewur¢••
Incomlng resources lor the ye•r totslled £87,427.50. The majority of Income arose from char+tablt acuvltles, with
ad(Iltlonal Income from fundralslng events. Restrictsd In￿me relates to 9rant fuThJing recelved for speclflc project
purposes.
2.S. T•nglbl• Flx•d A•••ts and D¢pr•d•tkn
Tanglble fixed assets are measured at cost less accumulatsd depreclatlon and any accUmu￿ted Impalmient losses.
Depreciatyon 15 provi(*ed at rates calculated to wAt* off the cost of the assets. less thelr •5tlm•tsd Yesldual value,
over thelr experted usefvl lives on the foifowlng base5'.
Fixtures & Flttlngs
2.6. C•*h •nd Cash Equlvahnts
20% r￿J￿n9 balan
Cash and cash equivalents are basic flnanclal assets and indtyje cash In hand and dep05tts held at call with banks,
other short-term highly Ilquid Investments that mabjre no more than three months from the date of acqulsitlon and
are readily convertlble to a known amount of c•sh Inslgnlfocant rlsk of change in value, and bank overdrafts.
3. Income Irom Donatl•n• •nd L•9ad
2025
Unrestrlct•d
ds
Donatlons and gilts
9,055
Page 8

MUNCHKINS AT YSGOL LLANBEDR
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Incom• from Other Trndlng A¢thiltl
2025
Unrestrlctsd
fund•
Fundralsing events
1.336
5. Nèt IDcom•/(zxp￿d1threj
The net income Is stated aftèr charglng/{credity"n9)'.
2025
Depreclatlon of tanglble flxed assets - owned
491
6. Anal￿* of Expondltw•
2025
AL*lvlti
undert•k•n
dOr•ctlv
Support
{see note 71
Total
Raising funds
Incorne
MUNCHKINS AT YSGOL LLANBEDR
121
12}
1,168
86,154
1.168
670
85,484
1.838
85,482
87,320
7. Support Co•ts
2025
MUNCHKINS
Af YSGOL
LLANBEDR
R•lslng
nd•
Tot•1
Empk)yee ¢oSts
Premlses expenses
Generdl administrati¢)n
Governance costs
2,524
9.368
73,262
330
2,524
9,368
73,260
330
12}
121
85.484
85,482
8. Indépondent Ex•mlo•es Remuvr•tlon
2025
Independent examinatlon ol the fina￿101 statements
other assurance Se￿￿$
Tax adWsory servtces
Other financlal seNIce5
200
200
Page 9

MUNCHKINS AT YSGOL LLANBEDR
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
g. Stsff Costs
Staff costs were as follows..
2025
Other penslon costs
2,327
No eM￿0ve•S ￿ceIve{l emplo￿ beneffts (exdudlng employer ￿$tran costs) for the re￿￿n9 perlod of more than £60,000.
10. Average Nuffl￿r of Employtts
Average number of employees durlng the year 2025 w•s.' 8
11. Tanglble A*Mts
Plttlng•
C••t
A5 at l Aprll 2024
As at 31 March 2025
1.962
1.962
N•t B¢)ok V•lu•
As at 31 Marth 2025
1,962
A$ at l Aprfl 2024
1,962
12. Cr•dltor•: Amoun1• Fallln9 Du• Wlthln On• Y••r
2025
Trade cred*tor5
Other loans
Accruals and deferred Income
2,650
9,500
2,704
14,854
13. Lo•n•
An analysls of the maturlty of loans Is 9fjven below:
2025
Amounts falllng due wlthln one year or on demand..
Other loans
9,500
14. D•f•rr•d Incom•
Deferred Income movements In the year were as folh)ws.'
2025
Balance at the stsrt of the per•Jd
Income deferred In the currènt peAod
Balan￿ at the end of the pe￿0d
2,704
2,704
Page 10

MUNCHKINS AT YSGOL LLANBEDR
Notes to the Financlal Statements (continued)
For The Year Ended 31 March 2025
15. 14o¥ement In Funds
As at i Ap￿1
2024
As•t31
Incom• ExP•ndI￿re M•rch 2025
Unre•trlct•d fund•
General..
General unresffirted fund
87.825
187,3201
505
Tot*1 fund•
87,82S
(87,3201
S05
16. Tr*nucUon• wlth Tru#tv•
During the year the expenses relmbursed to the trustees or paid dlrecty to thlrd partses wer* J5 follows..
2025
17. R•14t•d P•rty DI•d0￿r••
A loan of £2,000 SNII exlst wlth Ysgol Uanbedr, Wh￿ Stssan thck Is heat1teather
INcluded In the credltor bal•nce Is the amount of £8.892.67 dve to P￿￿dIedUckS All DAycar. Thls Is a tharlty wlth J common
trustee Susan Dlck
Page li

MUNCHKINS AT YSGOL LLANBEDR
Detailed Statement of Flnanclal Activities
For The Year Ended 31 March 2025
2025
nd•
INCOME AND ENDOWMENTS FROM:
Don•lloo* and 1•9acl••
Grant
9,05S
Charlt•ble Artlvltl•8:
MiINCHKIMS AT YSGOL LLANBEDR
Incorne from charitsble acuvit
9.055
77,434
Oth•r tradlng •cUvltl•*
Fundrjlslng events
77,434
1,336
1,336
EXPENDITURE ON..
Ral*log funds
Sundry expenses
87,825
Ch•rltabl• Aetlvltl••:
Incom•
Temporary stsff
11,1681
MUNCHKINS AT YSGOL LLA14BEDR
Support and admlnlstrntion costs
DepreCIa￿On
Employers penslons - denned beneflts scheft
staff tralnln9
Repairs and maintenance
InsuraTh
Telécommunlcatlons
Independent examlner's lee5
Payroll fee5
Bank charges
Sundry expenses
Accovntancy fees
(1,1681
1179}
14911
{2,3271
11971
19,368}
16831
12301
12001
170,773)
1781
{1,298)
13301
{86.154)
NEf 114COME
{87.3201
505
Page 12