REGISTERED CHARITY NUMBER: 1181562
ort of the Trustees and
Unaudited Financial Ststements
fortheyear Ended 31st March 2023
C kh Meithrin T
croes
Ashmole & Co
Chartered Certified Accountants
Castle House
High Street
Ammanford
Carmarthenshire
SA18 2NB

h Meithrln T
roe5
Contents of the Financial Statements
for the Year Ended 31st March 2023
Page
Report ofthe Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
6 to 11
Detsiled Statement of Financial Activities
12

¢h Meithrin T
roes
Re rt of the Trustees
forthe Year Ended 31st Mar<h 2023
The trustees present their report with the financial statements of the charity for the year ended
31st March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities=
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January
20191.
OBJECTIVES AND A￿1VITIEs
Objectives and aims
The object of the charity is to run a Cylch Meithrin for preschool children during normal school term time5.
Through the medium of Welsh, the charity assi5t5 Wlth play, learr)ing and basic education to enable the
children to make a smooth progression into school life.
Public benefit
The trustees confirm that they have complied with their duty in 5￿tion 17 of the Charities Act 2011 to
have due regard to public benefit guidance published by the Commission.
Cylch Meithrin Tycroes has demonstrated that our aims are for public benefit through the provision of
activities and events which have enabled children to attend early years care and educational
development in a safe environment
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The cylch has provided early years care for the local communty, with a wide range of activities to promote
progress in all 3rea5 of a child'5 learning and development.
All session are open during Carmarthenshire County Council school term time onlv.
FINANCIAL REVIEW
Financial position
The charity is funded partly by Carmarthenshire County council and partly by children's fees.
Reserve5 policy
The Trustees review the needs for ￿SeNeS in line with guidance issued by the Charity Commission. It is the
policy of the charity to maintain unrestricted funds to ensure Slrfficient reserves to meet expenditure for
the period following the end of the financial year until grant payments and children's fees are paid for the
new financial year.
STRUCTURE. GOVERNANCE ANO MANAGEMENT
Governing do¢ument
The charity is controlled by its governing document, a (leed of trust and constitutes an unincorporated
charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1181562
Page I

C Ich Meithrin T
roes
Re
rt of the Trustees
forthe Year Ended 31st March 2023
Prin¢lpal address
10 High Street
Glanamman
Ammanford
Carmarthen5hire
SA18 IDX
Trustees
T M Higgins
A Leach
l Llewellyn
Independent Examiner
Ashmole & Co
Chartered Certified Accountants
Castle House
High Street
Ammanford
Carmarthenshi
SA18 2NB
Approved by order of the board of trustees on ........
and signed on its behalf by:
T M Higgins-
rustee
Page 2

Inde
dent Examlner's Re
ort to the Trustee5 of
C Ich Meithrin T
croes
Independent examiner'5 report to the trustees of Cylch Meithrin Tycroes
I report to the charity trustees on my examination of the accounts of Cylch Meithrin Tycroes Ithe Trust) for
the year ended 31st March 2023.
Responslbllities and basis of report
As the charity trustees of the Trust you are responsible for the preparatKin of the accounts in accordance
with the requirements of the Charities Act 2011 Ilhe Act'l.
I report in ￿spect of my examination of the Trust's accounts carried out under Section 145 of the Act and
in carrying out my examination I have followed all applicable Directions given by the Charity Commission
under Section 1451Sllbl of the Act.
Independent examiner's statemenl
I have completed wny examination. I confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the Trust a5 required by Section 130 of the Act; or
the accounts do not accord with those records- or
the accounts do not comply with the applicable requirements cO￿erning the form and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2￿8 other than any
requirement that the accounts give a true and fair view which is ￿t a matter considered as part of
an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to er)able a proper undeistanding of the accounts to be
reached.
Mrs Laura Craddock
Ashmole & Co
Chartered Certified Accountants
Castle House
High Street
Ammanford
Carmarthenshire
SA18 2NB
Date..01.L.iO lao a
Page 3

ch Melthrin T
roes
ststement of Financial Artivities
forthe Year Ended 31st March 2023
31.3.23
Total
funds
31.3.22
Total
funds
Unrestricted
fund
Restrirted
fund
Notes
INCOME AND ENDOWMENTS FROM
Charitable activities
Charitable activities
31,(KJl
31,(X)I
26,594
EXPENDITURE ON
Charitable activities
Charitsble activities
34,676
34,676
27,250
NET INCOMEIIEXPENDITUREI
13,675)
13,6751
16561
RECONCILIATION OF FUNDS
Total funds brought forward
6,C￿9
6.069
6,725
TOTAL FUNDS CARRIED FORWARD
2,394
2,394
6.069
The notes form part of these financial statements
Page 4

h Melthrfn T
roes
Balance Sheet
31st March 2023
31.3.23
Total
funds
31.3.22
Total
funds
Unrestritted
fund
Restricted
fund
Notes
CURRENT ASSETS
Cash at bank
4.554
4,554
6,069
CREDITORS
Arnounts falling due within one year
12.1601
12,1601
NET CURRENT ASSETS
2,394
2,394
6,069
TOTAL ASSETS LESS CURRENT LIABILMES
2.394
2,394
6,069
NET ASSETS
2,394
2.394
6,069
FUNDS
Unrestricted funds
2,394
6,069
TOTAL FUNDS
2,394
6.069
The financial statements were approved by the Board of Trustees and authorised for i55ue on
- and were signed on its behalf bv:
T M Higgins- Trustee
The notes form part of these financial statements
Page 5

C kh MeithrinT
roes
Notes to the Finanaal Statements
for theyear Ended 31st March 2023
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity. which is a public ￿nefit entty under FRS 102, have been
prepared in accordance with the Charitie5 SORP IFRS 1021 'AccountinE and Reporting by Charities-.
Statement of Recommended Practice applicable to charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021
leffective l January 20191,. Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland, and the Charitie5 Act 2011. The financial ststements
have been prepared under the historical cost convention.
Income
All income is recognised in the Ststement of Financial Activitie5 once the charity has entitlement to
the fund5, It is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as s(Kbn as there 15 a legal or constructive obligation
committing the charity to that expenditure. it is probable that a transfer of economic benefits will be
required in settlement and the amotsnt of the obligation can be measured reliably. Expenditure is
accounted for on an accruals basis and has been classified under headings that aggregate all cost
related to the category. Where costs cannot be directly attributed to particular headings they have
been allocated to actNities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its tharitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
trustees.
Restricterl funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when fijnds are r3i5ed for particular restricted
purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
Pension costs and other p05t-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charitvs
pension scheme are charged to the Statement of Financial Activities in the period to which they
relate.
Page 6
continued...

Cylch Meithrin T
roes
Notes to the Financial Statements- continued
for the Year Ended 3tst March 2023
INCOME FROM CHARITABLE ACTIVITIES
31.3.23
31.3.22
ActNity
Charitable activities
Charitable activities
Fees
Grant5
19,474
11,527
17,724
8,870
31,001
26,594
Grants received. included in the above, are 3$ follows..
31.3.23
31.3.22
Local Aid
Mudiad Meithrin
Carmarthen County Council
Training Grant
Llanedi communty council
Ceredigion Council
Welsh Government
200
2,500
3,tMJ7
2,124
1,850
1.948
4,409
1,320
11,527
7,831
CHARITABLE AcfiviTIES COSTS
Support
costs Isee
note 41
Direct
Costs
Totals
Charitable activities
32,072
34,676
SUPPORT COSTS
Governance
costs
Management
Tota15
Charitable activities
264
2.340
2,604
Page 7
continued...

h Meithrin T
roes
Notes to the Financial Statements- continued
for the Year Ended 31st March 2023
TRUSTEES, REMUNERATION AND BENEF￿5
There were no trustees, remuneration or other benefits for the year ended 31st March 2023 nor for
the year ended 31st March 2022.
Trustees, expenses
There weie no trustees. expenses paid for the year ended 31st March 2023 nor for the year ended
31st March 2022.
STAFF COSTS
31.3.23
31.3.22
Wages and salaries
Other pension cost5
24,637
78
20,731
24,715
20,731
The average monthly number of employees during the year was as follows-
31.3.23
31.3.22
Average number of employees
No employees received emoluments in excess of £60,1￿￿1.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
Restricted
fund
Total
funds
INCOME AND ENDOWMENTS FROM
Charitable artivities
Charitable activities
26,594
26,594
EXPENDITURE ON
Charitable activities
Charitsble activities
27,250
27,250
NET INCOME/IEXPENDITURE}
16561
16561
RECONCILIATION OF FUNDS
Total funds brought forward
6.725
6,725
Page 8
tontinued...

Ich Meithrin T
Notes to the Financial Statements- ¢ontinued
for the Year Ended 31st March 2023
COMPARATIVES FOR THE STATEMENT OF FINANCIALACTIVITIES- continued
Unrestricted
fund
Restrirted
fund
Total
funds
TOTAL FUNDS CARRIED FORWARD
6.(fi9
6,069
CREDITORS: AMOUNTS FALLING DUE WtrHIN ONE YEAR
31.3.23
31.3.22
Othef creditors
2,160
MOVEMENTIN FUNDS
Net
movement
in funds
At
31.3.23
At 1.4.22
Unrestricted funds
General fund
6.069
13.6751
2,394
TOTAL FUNDS
6,069
13,6751
2,394
Net movement in funds, included in the above are as follows:
Incoming
source5
Resources
expended
Movement
in funds
Unrestricted funds
General fund
31,(lJl
{34,6761
13,6751
TOTAL FUNDS
31,001
134,6761
13,6751
Page 9
continued...

C kh Meithrin T
roes
l+lotes to the Financial Statements- continued
for the Year Ended 31st Marth 2023
MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
Net
movement
in funds
At
31.3.22
At 1.4.21
Unrestrirted funds
General fund
6,725
16561
6.069
TOTAL FUNDS
6.725
16561
6,(￿9
Comparative net movement in funds. included in the above are as follows-
Incoming
reSoUr￿S
Resources
expended
Movement
in funds
Unrestricted funds
General fund
26,594
127,2501
16561
TOTAL FUNDS
26.594
127.2501
16561
A current year 12 months and prior year 12 month5 combined p)sition 15 3$ follows=
Net
movement
in fvnds
At
31.3.23
At 1.4.21
Unrestricted funds
General fund
6.725
14,3311
2,394
TOTAL FUNDS
6,725
14.3311
2,394
Page 10
continued...

Ich Melthrin r
roe5
Notes to the Financial Statements- continued
for the Year Ended 31st Maich 2023
MOVEMENT IN FUNDS- continued
A current ye8r 12 months and prior year 12 months combined net movement in funds, included in
the above are as follows..
Incoming
9)ur￿S
Resour￿5
expended
Movement
in funds
Unrestricted funds
General fund
57.595
161,9261
14,3311
TOTAL FUNDS
57.595
161,9261
14,3311
io.
RELATED PARTY DISCLOSURES
There were no related party transactions forthe year ended 31st March 2023.
Page 11

C kh Meiihrin T
roes
Detailed Statement of Financial Activities
for the Year Ended 31st March 2023
31.3.23
31.3.22
INCOME AND ENDOWMENTS
Charitable artivities
Fees
Grants
19,474
11,527
17,724
8,870
31.001
26.594
Total incoming resources
31,001
26.594
EXPENDITURE
Charitable activities
Wages
Pensions
Rent
Resources
Training
Subscriptions
24.637
78
5.956
993
253
155
20.731
3,432
1,491
1,080
32,072
26,734
Support costs
Management
Uniforms
Computer costs
155
109
264
Governance costs
Accountancy and legal fees
2,340
516
Total resources expended
34,676
27,250
Net expenditure
13,6751
16561
This page does not form part of the statutory financial statements
Page 12