2021-03-31-accounts - Menter Iaith Casnewydd

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Rhif cofrestredig: 09044650 (Cymru) Rhif yr elusen: 1187868

Menter Iaith Casnewydd

(Cwmni cyfyngedig drwy warant ac elusen)

Adroddiad Blynyddol a Datganiadau Ariannol

am y flwyddyn a ddaeth i ben 31 Mawrth 2021

Menter Iaith Casnewydd

Cynnwys

Tudalen

2 Gwybodaeth gyfreithiol a gweinyddol
3 Adroddiad y Cyfarwyddwyr
6 Adroddiad yr Archwilydd Annibynnol
7 Datganiad o weithgareddau ariannol
8 Mantolen
9 - 15 Nodiadau i'r Datganiadau Ariannol

Nid yw’r tudalennau canlynol yn ffurfio rhan o'r datganiadau ariannol statudol:

16 Datganiad manwl o'r gweithgareddau ariannol

Tudalen 1

Menter Iaith Casnewydd

Manylion y Cwmni

Ymddiriedolwyr yr elusen Mrs E Maher a chyfarwyddwyr y cwmni Ms E M Howley Mr S R Edwards Mr S A Blundell Ms Rh W Dafydd Mr T O Rodrigues Cadeirydd yr elusen Mr S A Blundell Ysgrifennydd y cwmni Mrs C Devonald - Ymddiswyddodd 19 Mai 2020 Mr D Rh Henry - Penodwyd 20 Mai 2020 Rhif cofrestredig 09044650 (Cymru) Swyddfa gofrestredig Prifysgol De Cyrmu Usk Way Casnewydd NP20 2BP Cyfrifwyr Huw Aled Accountants Ltd 6 Heol Alfreda Yr Eglwys Newydd Caerdydd CF14 2EH

Tudalen 2

Adroddiad yr Ymddiriedolwyr am y flwyddyn a ddaeth i ben 31 Mawrth 2021

Menter Iaith Casnewydd

Mae'r Ymddiriedolwyr, sydd hefyd yn Gyfarwyddwyr yr elusen at ddiben deddfwriaeth cwmnïau, yn cyflwyno eu hadroddiad blynyddol a'r datganiadau ariannol archwiliedig am y flwyddyn yn diweddu 31 Mawrth 2021. Mae'r Ymddiriedolwyr wedi mabwysiadu'r "Datganiad o Arferion a Argymhellwyd i Elusennau" a gyhoeddwyd ym mis Ionawr 2019 wrth baratoi'r adroddiad blynyddol, ac mae'r datganiadau hyn yn unol â Safon Adroddiadau Ariannol y Deyrnas Gyfunol a Gweriniaeth Iwerddon (FRS 102) (yn weithredol o 1 Ionawr 2019).

Mae Menter Iaith Casnewydd yn gwmni elusennol ac yn gwmni cyfyngedig o dan warant fel y'i diffinir yn Neddf Cwmnïau 2006. Fe'i sefydlwyd yn unol â'r Memorandwm sy'n datgan manylion a phwerau'r cwmni, a chaiff ei reoli'n unol â'r Erthyglau Cymdeithasiad. Ymgorfforwyd y cwmni ar 16 Mai 2014 a chofrestrwyd y cwmni fel elusen gyda'r Comisiwn Elusennau ar 11 Chwefror 2020.

Llwyddiannau a pherfformiad

Mae Menter Iaith Casnewydd yn darparu amrediad o wasanaethau er mwyn galluogi cymunedau Casnewydd i fyw a gweithio trwy gyfrwng y Gymraeg. Gellir gweld amlinelliad o’n gwaith ar ein gwefan: www.MenterCasnewydd.Cymru

Cawsom flwyddyn heriol fel Menter wrth ymateb i'r pandemig. Er hynny, lwyddom i esblygu a pharhau i ddarparu llu o weithgareddau i drigolion y ddinas. Roedd y rhain yn cynnwys Gemau Gwirion Gwent, cyfres #EinCasnewydd a chlybiau digidol Sgwrs Sadwrn.

Yn sgil y clo mawr, bu’n rhaid i’n staff weithio o gartref ac bu rhaid cau ein clybiau ar ôl ysgol. Datblygwyd dulliau newydd o weithredu trwy gynnal digwyddiadau digidol ac ymgysylltu o bell. Yn ystod y flwyddyn gwelwyd ein dilyniant digidol yn cynyddu’n sylweddol, gyda thwf o 60%.

O ganlyniad i COVID a lleihad sylweddol yn ein hincwm, derbyniom Grant Cronfa Cadernid Economaidd (ERF) o £10,000 gan Lywodraeth Cymru. Yn ogystal â’r Grant ERF, cawsom lwyddiant yn atynnu grant i gynnal gweithgaredd digidol i blant gan gronfa Moondance o £1,380. Ergyd mawr oedd cau’r clybiau, ond bu modd sicrhau dyfodol hir dymor i glwb Bro Teyrnon trwy Grant Cynaladwyedd Clybiau Plant gan Gyngor Casnewydd o £3,749.

Un o uchafbwyntiau’r cyfnod oedd ennill Marc Elusen Ddibynadwy Lefel 1 NCVO sydd yn adlewyrchu bod gweithdrefnau llywodraethu cryf ar waith ac yn dystiolaeth o hyn i’n rhanddeiliaid.

Eto’r flwyddyn hon, roedd cydweithio gyda’n partneriaid yn hollbwysig ac rydym yn hynod falch o’n gweithgareddau ar y cyd gyda Menter BGTM, Gŵyl Newydd, Urdd Gobaith Cymru, Dysgu Cymraeg, Mudiad Meithrin a Phrifysgol De Cymru.

Tra bod pawb yn dod i arfer â’r normal newydd, mae’r Fenter yn edrych ymlaen at barhau i weithio gyda’n defnyddwyr gwasanaeth, a dod o hyd i Gymru coll Casnewydd, wrth i’n ddarpariaeth gymunedol fynd o nerth i nerth.

Ein diben a'n gweithgareddau

Sefydlwyd Menter Iaith Casnewydd yn 2009 gan grŵp o wirfoddolwyr yn y gymuned oedd am weld y Gymraeg yn tyfu a ffynnu yng Nghasnewydd. Erbyn hyn mae gennym 2 swyddog llawn amser a gweithwyr achlysurol yn gweithio i ddatblygu rhaglen o weithgareddau Cymraeg yn y gymuned. Gweithiwn hefyd mewn partneriaieth gyda mudiadau cymunedol eraill i gynyddu’r defnydd o’r Gymraeg yn y ddinas a’r Sir gan gyfrannu tuag at weledigaeth Llywodraeth Cymru i gyrraedd miliwn o siaradwyr erbyn 2050.

Tudalen 3

Menter Iaith Casnewydd

Adroddiad yr Ymddiriedolwyr am y flwyddyn a ddaeth i ben 31 Mawrth 2021

Ein diben a'n gweithgareddau (parhad)

Amcan y mudiad yw i wella addysg y cyhoedd am yr iaith Gymraeg drwy hyrwyddo'r iaith Gymraeg. Gwnawn hyn drwy hyrwyddo'r Gymraeg yn y gymuned drwy ddarparu clybiau gofal plant, gweithgareddau i ddysgwyr, clybiau ieuenctid, hybu’r defnydd o'r Gymraeg yn y sector breifat a chynnal a threfnu gweithgareddau cyson.

Strwythur, rheoli a threfn lywodraethol

Rheolir yr elusen gan ei ddogfen lywodraethu sef Memorandwm ac Erthyglau a fabwysiadwyd ar 16 Mai 2014. Mae Menter Iaith Casnewydd yn gwmni cyfyngedig trwy warant ac yn elusen gofrestredig. Mae’n fudiad nid-er-elw ac yn cael ei reoli gan bwyllgor o wirfoddolwyr sydd yn gyfarwyddwyr ac yn aelodau a adnabyddir fel y Pwyllgor Rheoli. Mae cyfraniad pob aelod o’r elusen wedi ei gyfyngu i £1 tuag at asedau os yw’r elusen yn cael ei ddiddymu. Etholir ein cyfarwyddwyr a’n hymddiriedolwyr yn y cyfarfod blynyddol cyffredinol drwy enwebiad yn ôl ein dogfen llywodraethiant.

Cyfarwyddwyr

Datgelir y Cyfarwyddwyr a weithredodd yn ystod y flwyddyn a hyd at ddyddiad llofnodi'r datganiadau ariannol yma: Ms E M Howley

Mr S R Edwards Mr S A Blundell Ms Rh W Dafydd Mrs E Maher Mr T O Rodrigues

Adolygiad ariannol

Adroddir canlyniadau'r elusen am y flwyddyn yn diweddu 31 Mawrth 2021 yn y Datganiad o Weithgareddau Ariannol. Derbyniwyd cyfanswm incwm o £86,672 (2020: £121,954) a gwariwyd £75,615 (2020: £106,102) ac felly yr incwm net oedd £11,057 (2020: £15,852).

Cyfanswm cronfeydd y cwmni ar 31 Mawrth 2021 oedd £81,847 (2020: £70,790) lle roedd £20,015 (2020: £20,006) wedi ei gadw fel cronfa wrth gefn yn unol â'r polisi cronfeydd wrth gefn.

Adolygiad risg

Mae Bwrdd yr Ymddiriedolwyr wedi adolygu'r risgiau sylweddol hynny lle mae Menter Iaith Casnewydd yn agored i risg, ac mae systemau wedi eu sefydlu i leihau'r risgiau hynny. Paratowyd adroddiadau rheolaidd er mwyn sicrhau bod y camau priodol yn bodoli i leihau'r risgiau, sydd yn cynnwys risgiau megis angen rhestri prif risgiau y cwmni, e.e. parhad y cwmni, materion ariannol, iechyd a diogelwch, data personol yr aelodau, staffio a'r amgylchedd.

Polisi cronfeydd wrth gefn a busnes gweithredol

Mae gan Gyfarwyddwyr Menter Iaith Casnewydd yr hawl i gadw arian wrth gefn. Mae’r arian hyn er mwyn gwarchod y cwmni mewn sefyllfa o argyfwng. Gall yr arian gael ei ddefnyddio i dalu biliau a chyflogau pan fo sefyllfa ariannol Menter Iaith Casnewydd yn isel. Bydd yr arian hwn yn cael ei ad-dalu yn unionsyth, hynny yw pan fo digon o arian yn y cyfrif cyfredol. Mae’r arian wrth gefn yn cael ei gadw mewn cyfrif cynilion y gellir cael mynediad ato unrhywbryd.

Tudalen 4

Menter Iaith Casnewydd

Adroddiad yr Ymddiriedolwyr am y flwyddyn a ddaeth i ben 31 Mawrth 2021

Polisi cronfeydd wrth gefn a busnes gweithredol (parhad)

Caiff yr arian yma ei nodi fel ‘Cronfa Wrth Gefn’ ar gyfrifon Menter Iaith Casnewydd. Ymgeisia Menter Iaith Casnewydd gadw cyfanswm yr arian wrth gefn yn £20,000 oni phenderfynnir yn wahanol yng nghyfarfodydd y Cyfarwyddwyr. Anela’r Cyfarwyddwyr i gadw at y swm hwn ac ychwanegu ato er mwyn sicrhau bod mwy na digon i dalu costau rhedeg craidd y Fenter 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 Fenter 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 Pwyllgor Cyfarwyddwyr.

Prif ffynhonnell incwm Menter Iaith Casnewydd yw Grant Llywodraeth Cymru. Mae Menter Iaith Casnewydd yn ymdrechu i ddenu incwm ychwanegol o ffynonellau arian eraill megis trwy geisiadau grant.

Polisi buddsoddi

Rheolwyd polisi buddsoddi'r cwmni gan yr Erthyglau Cymdeithasiad, o fewn y canllawiau a osodwyd. Rydym yn adolygu'r sefyllfa hon yn gyson.

Archwilydd annibynnol

Archwilydd annibynnol y cyfrifon hyn oedd Huw Aled Accountants Ltd, 6 Heol Alfreda, Yr Eglwys Newydd, Caerdydd, CF14 2EH.

Paratowyd yr adroddiad hwn ar sail canllawiau Cyfrifo ac Adrodd i Elusennau: Datganiad o Arferion a Argymhellwyd sy'n berthnasol i elusennau wrth baratoi eu cyfrifon ac yn unol â gofynion Safonau Adroddiadau Ariannol y Deyrnas Gyfunol a Gweriniaeth Iwerddon (FRS 102) (gweithredol o 1 Ionawr 2019).

Cymeradwywyd gan y Cyfarwyddwyr/Ymddiriedolwyr ar .......................................... ac fe'i llofnodwyd ar eu rhan gan:

.........................................

Mr T O Rodrigues Ymddiriedolwr

Tudalen 5

Adroddiad yr Archwilydd Annibynnol i Ymddiriedolwyr Menter Iaith Casnewydd

Menter Iaith Casnewydd

Adroddiad yr archwilydd annibynnol i ymddiriedolwyr Menter Iaith Casnewydd ('y Cwmni')

Yr wyf yn adrodd i Ymddiriedolwyr yr elusen am fy archwiliad o gyfrifon y Cwmni am y flwyddyn yn diweddu 31 Mawrth 2021.

Cyfrifoldebau a sail yr adroddiad

Fel Ymddiriedolwyr y Cwmni (a hefyd y cyfarwyddwyr at ddibenion deddfwriaeth cwmnïau) chi sy'n gyfrifol am baratoi'r cyfrifon yn unol â gofynion Deddf Cwmnïau 2006 ('Deddf 2006').

Wedi bodloni fy hun nad oes angen i gyfrifon y Cwmni dderbyn awdit o dan Rhan 16 Deddf 2006, a'i bod yn gymwys ar gyfer archwiliad annibynnol, gallaf adrodd ar sail fy archwiliad o gyfrifon yr elusen o dan Adran 145 o Ddeddf Elusennau 2011 ('Deddf 2011'). Wrth gynnal fy archwiliad rwyf wedi dilyn Cyfarwyddiadau y Comisiwn Elusennau o dan Adran 145(5)(b) o Ddeddf 2011.

Datganiad yr Archwilydd Annibynnol

Rwyf wedi cwblhau fy archwiliad, a gallaf gadarnhau nad oes unrhyw fater wedi dod i'm sylw mewn cysylltiad â'm harchwiliad sy'n peri i mi gredu:

nad yw'r cofnodion cyllido wedi eu cadw mewn perthynas â'r Cwmni yn unol â gofynion Adran 386 Deddf 2006;

neu

nad yw'r cyfrifon yn cyd-fynd â'r cofnodion hyn;

neu

nad yw'r cyfrifon yn cydymffurfio â gofynion Adran 396 Deddf 2006 ac eithrio unrhyw ofyniad bod y cyfrifon yn cyflwyno darlun cywir a theg nad yw'n rhan o'r materion gaiff eu hystyried fel rhan o archwiliad annibynnol;

neu

nad yw'r cyfrifon wedi eu paratoi yn unol â methodoleg ac egwyddorion y Datganiad o Ymarfer a Argymhellwyd ( Statement of Recommended Practice ) a ddefnyddir i gyfrifo ac adrodd gan elusennau sy'n berthnasol i elusennau wrth baratoi eu cyfrifon yn ôl gofynion Safon Adroddiadau Ariannol y Deyrnas Gyfunol a Gweriniaeth Iwerddon (FRS 102).

Nid oes gennyf unrhyw gonsyrn ac nid wyf wedi dod ar draws unrhyw faterion mewn cysylltiad â'r archwiliad y dilyd tynnu sylw atynt yn yr adroddiad hwn er mwyn dod i ddealltwriaeth llawn o'r cyfrifon.

............................................ Dyddiad:.......................................... Aled Wyn Thomas, ACA Huw Aled Accountants Ltd 6 Heol Alfreda Yr Eglwys Newydd Caerdydd CF14 2EH

Tudalen 6

Menter Iaith Casnewydd

Datganiad o weithgareddau ariannol (yn cynnwys cyfrif o incwm a gwariant)

am y flwyddyn yn diweddu 31 Mawrth 2021

Incwm Rhoddion Nodyn 3 Llog Cyfanswm Incwm Gwariant Gweithgareddau elusennol 4, 5 Incwm net Cysoni'r Cronfeydd Cysoni'r cronfeydd a gariwyd ymlaen Cyfanswm y cronfeydd a ddygwyd ymlaen	2021 £ 86,663 9 86,672 (75,615) 11,057 70,790 81,847	2020 £ 121,948 6
		121,954 (106,102)
		15,852
		54,938
		70,790

Tudalen 7

Menter Iaith Casnewydd

Mantolen ar 31 Mawrth 2021

Asedau sefydlog Asedau diriaethol Nodyn 9 Asedau cyfredol Dyledwyr 10 Arian yn y banc Credydwyr Yn ddyledus o fewn un blwyddyn 11 Asedau net cyfredol Cyfanswm asedau llai dyledion cyfredol Asedau net Cronfeydd Cronfeydd wrth gefn Cronfeydd cyffredinol Cyfanswm y cronfeydd		2021 £ 2,877 989 79,061	2020 £ 3,837 3,352 66,276
		80,050 (1,080)	69,628 (2,675)
		78,970	66,953
		81,847	70,790
		81,847	70,790
		20,015 61,832 81,847	20,006 50,784
			70,790

Mae gan y cwmni elusennol hawl i beidio â chynnal awdit, dan Adran 477 o Ddeddf Cwmnïau 2006, am y flwyddyn yn diweddu ar 31 Mawrth 2021.

Nid yw’r aelodau wedi gofyn i’r cwmni elusennol gynnal awdit o’u cyfrifon ariannol am y flwyddyn yn diweddu 31 Mawrth 2021 yn unol ag Adran 476 Deddf Cwmnïau 2006.

Mae’r Ymddiriedolwyr yn cydnabod eu cyfrifoldeb dros y canlynol: (a) sicrhau bod y cwmni elusennol yn cadw cyfrifon sy’n cyd-fynd â gofynion Adran 386 a 387 o Ddeddf Cwmnïau 2006, ac (b) yn paratoi datganiadau ariannol sy’n adlewyrchu’n gywir a theg sefyllfa’r cwmni elusennol ar ddiwedd pob blwyddyn ariannol, gan gynnwys y gwarged neu’r ddyled yn unol â gofynion Adrannau 394 a 395 ac sydd fel arall yn cydymffurfio â gofynion Deddf Cwmnïau 2006 o safbwynt datganiadau ariannol sy’n berthnasol i gwmnïau elusennol.

Cafodd y datganiadau ariannol hyn eu paratoi i gydymffurfio â gofynion arbennig Rhan 15 o Ddeddf Cwmnïau 2006 sy’n berthnasol i gwmnïau elusennol bychan.

Cafodd y datganiadau ariannol eu cymeradwyo gan Fwrdd yr Ymddiriedolwyr ar ....................... 2021 a’u llofnodi ar eu rhan gan:

.............................................

Enw: T O Rodrigues Ymddiriedolwr

Mae'r nodiadau ar dudalennau 9 i 15 yn rhan annatod o'r datganiadau ariannol hyn.

Tudalen 8

Menter Iaith Casnewydd

Nodiadau i'r Datganiadau Ariannol am y flwyddyn yn diweddu 31 Mawrth 2021

1) Gwybodaeth Statudol

Mae Menter Iaith Casnewydd yn gwmni cyfyngedig dan warant wedi ei ymgorffori yng Nghymru o fewn y Deyrnas Gyfunol. Y Swyddfa Gofrestredig yw Prifysgol De Cymru, Usk Way, Casnewydd, Cymru, NP20 2BP.

Mae'r datganiadau ariannol wedi eu cyflwyno mewn Sterling (£), sef arian cyfred y cwmni, yn grwn i'r bunt agosaf.

Prif ddiben a natur yr elusen yw i gynyddu defnydd y Gymraeg gan blant ac oedolion Casnewydd a’i gwneud yn iaith sy’n rhan o waed naturiol y ddinas gan alluogi pobl Casnewydd i fyw a gweithio yn y Gymraeg.

Caiff y prif bolisïau cyfrifo a ddefnyddiwyd wrth baratoi'r datganiadau ariannol hyn eu nodi isod. Cafodd y polisïau eu gweithredu'n gyson dros yr holl flynyddoedd a gyflwynir, oni nodir yn wahanol.

2) Polisïau Cyfrifyddu

Sail paratoi’r datganiadau ariannol

Mae datganiadau ariannol y cwmni elusennol, sydd yn endid budd cyhoeddus o dan FRS 102, wedi cael eu paratoi yn unol â SORP (FRS 102) Accounting and Reporting by Charities: Statement of Recommended Practice sy’n gymwys i elusennau sy’n paratoi eu cyfrifon yn unol â Safon Adroddiadau Ariannol yn y Deyrnas Gyfunol a Gweriniaeth Iwerddon (FRS 102) (gweithredol o 1 Ionawr 2019), a Deddf Cwmnïau 2006. Mae’r datganiadau ariannol wedi eu paratoi ar sail confensiwn hanesyddol.

Mae Menter Iaith Casnewydd yn cwrdd â’r diffiniad o endid budd cyhoeddus dan FRS 102. Caiff yr asedau a’r dyledion eu cydnabod o’r cychwyn cyntaf ar gost neu werth gweithrediad hanesyddol oni nodir yn wahanol yn y nodyn / nodiadau cyfrifo perthnasol.

Incwm o weithgareddau elusennol

Mae’r incwm o weithgareddau elusennol yn cynnwys incwm a dderbyniwyd dan gytundeb neu lle bo’r hawl yn amodol ar berfformiad dan amodau penodol. Caiff yr incwm hwn ei gydnabod gan bod y gwasanaethau perthynol yn cael eu darparu, ac y mae yna hawl, a thebygolrwydd o dderbynneb, a gellir mesur y swm gyda dibynadwyedd digonol. Caiff yr incwm ei ohirio lle bo’r arian yn cael ei dderbyn cyn cyflawni’r gwasanaeth neu’r digwyddiad mae’r arian yn berthnasol iddo.

Incwm buddsoddiadau

Caiff incwm o fuddsoddiadau ei gydnabod ar sail ei dderbyn. Nid yw’n bolisi gan yr elusen i ddangos incwm net o wariant.

Gwariant

Caiff ymrwymiadau eu cydnabod fel gwariant cyn gynted ag y bo rheidrwydd cyfreithiol neu ymarferol yn ymrwymo’r elusen i’r gwariant hwnnw. Mae’n debygol y bydd rhaid trosglwyddo buddiannau economaidd fel setliad a gellir mesur yr ymrwymiad mewn modd dibynadwy. Caiff y gwariant ei gyfrifo ar sail croniadau, ac fe’i dosbarthwyd dan benawdau sy’n corlannu’r holl gostau o fewn y categori. Lle nad oes modd clustnodi costau dan bennawd penodol, maent wedi ei glustnodi o dan weithgareddau ar sail sy’n gyson â’r defnydd a wneir o’r adnoddau.

Tudalen 9

Nodiadau i'r Datganiadau Ariannol am y flwyddyn yn diweddu 31 Mawrth 2021 (parhad)

Menter Iaith Casnewydd

2) Polisïau Cyfrifyddu (parhad)

Gwariant (parhad)

Mae costau sy’n ymwneud â chodi arian yn cynnwys costau ymgyrchu, hysbysebu a marchnata, a defnyddiau postio uniongyrchol.

Mae gwariant ar weithgarwch elusennol yn cynnwys y costau hynny a delir gan yr elusen wrth gyflawni ei gweithgareddau a’i gwasanaethau er lles ei derbynwyr. Mae’n cynnwys nid yn unig y costau y gellir eu clustnodi’n uniongyrchol, ond hefyd y gweithgareddau a’r costau hynny o natur anuniongyrchol sy’n angenrheidiol er mwyn eu cefnogi.

Asedau Sefydlog diriaethol

Caiff asedau sefydlog eu cyfalafu ar gost. Amcangyfrifir y dibrisiad er mwyn lleihau cost yr ased, namyn yr amcangyfrif o werth sy’n weddill, dros oes yr ased fel a ganlyn:

25% dull lleihau - 25% dull lleihau

Trethiant

Mae’r elusen yn cael ei heithrio o dalu treth gorfforaethol ar ei gweithgarwch elusennol.

Cyfrifo Cronfeydd

Gellir defnyddio cronfeydd anghyfyngedig yn unol â’r amcanion elusennol gyda sêl bendith yr ymddiriedolwyr. Dim ond at ddibenion penodol o fewn amcanion yr elusen y gellir defnyddio cronfeydd cyfyngedig. Ceir cyfyngiad pan fo’r rhoddwr yn nodi hynny, neu pan fo’r gronfa wedi ei chreu i godi arian at bwrpasau cyfyngedig penodol. Ceir esboniad pellach am natur a diben pob cronfa yn y nodiadau i’r datganiadau ariannol.

Offerynnau Ariannol

Dim ond asedau ac ymrwymiadau ariannol o’r math sy’n gymwys ar gyfer offerynnau ariannol sylfaenol sydd gan yr elusen. Caiff offerynnau ariannol sylfaenol eu derbyn yn y lle cyntaf ar sail y gwerth ariannol, ac yna eu mesur ar sail eu gwerth setliad.

Dyledwyr

Cydnabyddir dyledwyr yn ôl y swm y cytunwyd arno ar ôl cynnwys unrhyw ddisgownt masnachol.

Credydwyr

Cydnabyddir credydwyr lle mae gan yr elusen ymrwymiad cyfredol o ganlyniad i ddigwyddiad yn y gorffennol sy’n debygol o arwain at drosglwyddo arian i drydydd parti, a bod y swm i gwrdd â’r ymrwymiad yn un y gellir ei fesur neu ei amcangyfrif yn ddibynadwy. Fel arfer, caiff credydwyr eu cydnabod wrth iddynt setlo’r swm ar ôl caniatáu unrhyw ddisgownt masnachol sy’n ddyledus.

Tudalen 10

Menter Iaith Casnewydd

Nodiadau i'r Datganiadau Ariannol am y flwyddyn yn diweddu 31 Mawrth 2021 (parhad)

2) Polisïau Cyfrifyddu (parhad)

Trafodion cyfyngedig

Dosberthir cronfeydd fel rhai cyfyngedig pan dyfarnwyd incwm grant ar gyfer gweithredu prosiectau penodol. Pan fydd yr elusen yn gwario costau cymorth wrth gyflawni amcanion y grantiau hyn, nid yw'n ymarferol rhannu'r gwariant rhwng elfennau cyfyngedig ac anghyfyngedig. Mae pob grant a wobrwywyd ar y sail bod elfen o gostau cymorth yn rhan o'r cais grant yn cael eu dosbarthu fel rhai gwbl anghyfyngedig.

3) Rhoddion

Incwm Grant Craidd y Llywodraeth Grant Cronfa Cadernid Economaidd Grant Cymraeg Byd Busnes Ffioedd Gofal Plant (gweler manylion isod) Cynllun diogeli swyddi Grantiau eraill Gweithgareddau Ffioedd gwasanaethau Incwm arall Llog Cyfanswm Incwm	2021 £ 60,000 10,000 3,861 (185) 7,783 5,129 - - 75 9 86,672	2020 £ 60,000 - 29,549 26,680 - 2,164 642 2,877 36 6
		121,954

Ffioedd Gofal Plant

Derbyniwyd £2,342 o ffioedd gofal plant yn ystod y flwyddyn yn diweddu 31 Mawrth 2021. Yn sgîl y pandemig, bu rhaid cau y clybiau ar ôl ysgol. O ganlyniad, bu rhaid prosesu ad-daliadau i rieni a bu rhaid dileu cyfran o'r dyledwyr a oedd yn gydnabyddedig ar 31 Mawrth 2020, sef ffioedd gofal plant oedd yn ddyledus i'r cwmni. Cyfanswm yr ad-daliadau ac o ddileu y dyledwyr oedd £2,527. Y canlyniad net ar gyfer gofal plant yn ystod y flwyddyn yn diweddu 31 Mawrth 2021 oedd colled o £185.

Grantiau eraill

Cyfanswm incwm grantiau eraill y cwmni am y flwyddyn yn diweddu 31 Mawrth 2021 yw £5,129 (2020: 2,164). Mae'r ffynhonell incwm yma yn cynnwys grant Moondance o £1,380 yn ogystal â grant a dderbyniwyd i roi cymorth i'r cynllun clybiau ar ôl ysgol o £3,749 yn sgîl y pandemig.

Tudalen 11

Menter Iaith Casnewydd

Nodiadau i'r Datganiadau Ariannol am y flwyddyn yn diweddu 31 Mawrth 2021 (parhad)

4) Gwariant Costau uniongyrchol Costau gweithgareddau craidd Hysbysebu gweithgareddau Llogi ystafelloedd Gweithgareddau Adnoddau Cyfanswm costau gweithgareddau craidd Costau clybiau ar ôl ysgol Bwyd ac adnoddau Yswiriant Gwiriadau DBS Cyfanswm costau clybiau ar ôl ysgol Cyfanswm costau uniongyrchol Costau cyflogaeth Staff craidd Cyflogau YG cyflogwr Pensiwn cyflogwr Swyddog Cymraeg Byd Busnes Cyflog YG cyflogwr Pensiwn cyflogwr Ad-daliad treuliau Staff clybiau ar ôl ysgol Cyflog YG cyflogwr Pensiwn Cyflogwr Cyfanswm costau cyflogaeth Treuliau gweinyddol cyffredinol Rhent Ffôn/WiFi Treuliau TG Yswiriant Aelodaeth Argraffu, postio a deunydd ysgrifennu Teithio a chynhaliaeth Ffioedd bancio Costau eraill Cyfanswm costau gweinyddol cyffredinol			2021 £ 20 - 2,115 - 2,135 147 296 50 493 2,628 49,588 525 1,749 1,989 - 80 - 11,036 - - 64,967 95 307 3,363 683 1,000 - 5 77 450 5,980	2020 £ 15 347 385 627 1,374 1,415 513 186 2,114 3,488 50,636 2,269 2,012 21,445 1,189 858 1,809 13,564 - - 93,782 193 542 499 679 1,227 763 947 107 2,596 7,553



			95 307 3,363 683 1,000 - 5 77 450

Mae'r costau yswiriant gwladol (YG) yn y tabl uchod ar ôl derbyn lwfans cyflogaeth o £4,000 (2020: £4,000).

Tudalen 12

Menter Iaith Casnewydd

Nodiadau i'r Datganiadau Ariannol am y flwyddyn yn diweddu 31 Mawrth 2021 (parhad)

5) Costau anuniongyrchol eraill

Dibrisio gosodiadau a ffitiadau Ffi archwilio	2021 £ 960 1,080 2,040	2020 £ 1,279 -
		1,279

6) Dadansoddiad o gostau staff a chydnabyddiaeth a threuliau'r Ymddiriedolwyr

Ni chafodd yr Ymddiriedolwyr unrhyw enillion na chwaith unrhyw dreuliau yn ystod y flwyddyn (2020: £dim).

7) Costau staff

Ar gyfartaledd misol, cyflogwyd 10 o staff yn ystod y flwyddyn (2020: 11).

8) Cwmni cyfyngedig drwy warant

Mae'r cwmni yn gwmni cyfyngedig drwy warant ac felly nid oes ganddo unrhyw gyfalaf cyfranddaliadau. Mae pob un o'r aelodau yn atebol i gyfrannu swm nad yw'n fwy na £1 tuag at asedau'r cwmni os caiff y cwmni ei ddirwyn i ben.

Tudalen 13

Menter Iaith Casnewydd

Nodiadau i'r Datganiadau Ariannol am y flwyddyn yn diweddu 31 Mawrth 2021 (parhad)

9) Asedau sefydlog diriaethol

Cost Ar 1 Ebrill 2019 Ychwanegiadau Ar 31 Mawrth 2020 a 31 Mawrth 2021 Dibrisiant Ar 1 Ebrill 2019 Ychwanegiadau Tâl am y flwyddyn Ar 31 Mawrth 2020 a 1 Ebrill 2020 Tâl am y flwyddyn Ar 31 Mawrth 2021 Gwerth llyfr net Ar 31 Mawrth 2021 Ar 31 Mawrth 2020	Offer cyfrifiadurol Offer a chyfarpar Cyfanswm £ £ £ - 4,483 4,483 2,447 - 2,447 2,447 4,483 6,930 - (1,814) (1,814) (612) - (612) - (667) (667) (612) (2,481) (3,093) (459) (501) (960) (1,071) (2,982) (4,053) 1,376 1,501 2,877 1,835 2,002 3,837

10) Dyledwyr: symiau'n ddyledus o fewn un blwyddyn

Dyledwyr masnach Rhagdaliadau	2021 £ 989 - 989	2020 £ 3,295 57
		3,352

11) Credydwyr: symiau'n ddyledus o fewn un blwyddyn

Credydwyr masnach Credydwyr eraill	2021 £ - 1,080 1,080	2020 £ 416 2,259
		2,675

Tudalen 14

Menter Iaith Casnewydd

Nodiadau i'r Datganiadau Ariannol am y flwyddyn yn diweddu 31 Mawrth 2021 (parhad)

12) Symudiadau o fewn cronfeydd

12) Symudiadau o fewn cronfeydd
Cronfeydd anghyfyngedig Cronfa gyffredinol Cronfa wrth gefn Cronfeydd Cyfyngedig Grant Moondance Grant Clybiau ar ôl ysgol Grant Cymraeg Byd Busnes Cyfanswm cronfeydd cyfyngedig Cyfansymiau cronfeydd	Ar 1/4/20 £ 50,784 20,006 70,790 - - - -	Adnoddau a dderbyniwyd £ 77,673 9	Adnoddau a wariwyd £ (66,625) - (66,625) (1,380) (3,749) (3,861) (8,990) (75,615)	Ar 31/3/21 £ 61,832 20,015
		77,682 1,380 3,749 3,861		81,847 - - -
		8,990		-
	70,790	86,672		81,847

13) Offerynnau ariannol

Asedau ariannol ar sail cost amorteiddiad Treuliau ariannol ar sail cost amorteiddiad	2021 £ 989 1,080 2,069	2020 £ 3,295 2,675
		5,970

14) Trafodion â phartïon cysylltiedig

Derbyniwyd cyfanswm o £524 gan bartïon cysylltiedig yn ystod y flwyddyn trwy ad-daliadau treuliau (2020: £dim).

Tudalen 15

Menter Iaith Casnewydd Cyfrif Incwm a Gwariant manwl

am y flwyddyn a ddaeth i ben 31 Mawrth 2021

Incwm Grant Craidd Llywodraeth Cymru Grant Cronfa Cadernid Economaidd Grant Cymraeg Byd Busnes Ffioedd Gofal Plant Cynllun Diogeli Swyddi Grant Moondance Grant Clybiau ar ôl ysgol Grantiau eraill Incwm arall Llog Cyfanswm yr adnoddau a dderbyniwyd Gwariant Costau uniongyrchol Costau cyflogaeth Treuliau gweinyddol cyffredinol Costau anuniongyrchol eraill Cyfanswm yr adnoddau a wariwyd Incwm net	2021 £ 60,000 10,000 3,861 (185) 7,783 1,380 3,749 - 75 9 86,672 (2,628) (64,967) (5,980) (2,040) (75,615) 11,057	2020 £ 60,000 - 29,549 26,680 - - - 2,164 3,555 6
		121,954 (3,488) (93,782) (7,553) (1,279)
		(106,102) 15,852

Nid yw'r dudalen hon yn rhan o'r datganiad ariannol statudol

Tudalen 16

Registered Company Number: 09044650 (Wales) Registered Charity Number: 1187868

Menter Iaith Casnewydd

(A company limited by guarantee & charity) Annual Report and Financial Statements for the year ended 31 March 2021

Menter Iaith Casnewydd

Trustees' Report for the year ended 31 March 2021

The Trustees, who are also Directors of the charity for the purposes of company law, present their annual report and financial statements for the year ended 31 March 2021. The Trustees have adopted the "Statement of Recommended Practice for Charities" issued in January 2019 in preparing the annual report, and these statements are in accordance with the United Kingdom and Republic of Ireland Financial Reporting Standard (FRS 102) (effective from 1 January 2019).

Menter Iaith Casnewydd is a charitable company and a company limited by guarantee as defined in the Companies Act 2006. It was established in accordance with the Memorandum which states the company's particulars and powers, and it is governed in accordance with the Articles of Association. The company was incorporated on 16 May 2014 and the company was registered as a charity with the Charity Commission on 11 February 2020.

Achievements and performance

Menter Iaith Casnewydd provides a range of services to enable the communities of Newport to live and work through the medium of Welsh. An outline of our work can be found on our website: www.MenterCasnewydd.Cymru

We had a challenging year in responding to the pandemic. Nevertheless, we have been able to evolve and continue to provide a plethora of activities for the city's residents. These included the Gemau Gwirion Gwent, the #EinCasnewydd series and the Sgwrs Sadwrn digital clubs.

Due to the lockdown, our staff had to work from home and our after school clubs had to close. New approaches have been developed through hosting digital events and remote engagement. The year saw our digital following increase significantly, with 60% growth.

As a result of COVID and a significant reduction in our income, we received a £10,000 Economic Resilience Fund (ERF) Grant from the Welsh Government. In addition to the ERF Grant, we were successful in attracting a grant to support children's digital activity from the Moondance fund of £1,380. Closing the clubs was a big blow, however it was possible to secure the long term future of the Bro Teyrnon club through Newport Council's Kids Club Sustainability Grant of £3,749.

One of the highlights of the period was the achievement of the NCVO Level 1 Reliable Charity Mark which reflects strong governance procedures and is evidence of this to our stakeholders.

Again this year, working with our partners was vital and we are extremely proud of our joint activities with Menter BGTM, Gŵyl Newydd, Urdd Gobaith Cymru, Learning Welsh, Mudiad Meithrin and the University of South Wales.

While everyone is getting used to the new normal, Menter Iaith Casnewydd looks forward to continuing to work with our service users, and finding the lost Welsh of Newport, as our community provision goes from strength to strength.

Our purpose and activities

Menter Iaith Casnewydd was founded in 2009 by a group of community volunteers who wanted to see the Welsh language grow and flourish in Newport. We now have 2 full time officers and casual workers working to develop a program of Welsh language activities in the community. We will also work in partnership with other community organizations to increase the use of Welsh in the city and county and contribute to the Welsh Government's vision of reaching one million speakers by 2050.

Page 3

Menter Iaith Casnewydd

Trustees' Report for the year ended 31 March 2021

Our purpose and activities (continued)

The aim of the organization is to improve public education about the Welsh language by promoting the Welsh language. We do this by promoting the Welsh language in the community by providing childcare clubs, activities for learners, youth clubs, promoting the use of Welsh in the private sector and holding and organizing regular activities.

Structure, management and governance

The charity is governed by its governing document, namely its Memorandum and Articles adopted on 16 May 2014. Menter Iaith Casnewydd is a company limited by guarantee and a registered charity. It is a not-for-profit organization and is managed by a committee of volunteers who are directors and members known as the Management Committee. Each charity member's contribution is limited to £1 towards assets if the charity is dissolved. Our directors and trustees are elected at the annual general meeting by nomination according to our governing document.

Directors

The Directors who acted during the year and up to the date of signing of the financial statements are as follows: Ms E M Howley Mr S R Edwards Mr S A Blundell Ms Rh W Dafydd Mrs E Maher Mr T O Rodrigues

Financial review

The results of the charity for the year ended 31 March 2021 are reported in the Statement of Financial Activities. Total income was £86,672 (2020: £121,954) and £75,615 was spent (2020: £106,102) and therefore net income was £11,057 (2020: £15,852).

The company's total reserves as at 31 March 2021 were £81,847 (2020: £70,790) of which £20,015 (2020: £20,006) was held as a reserve in accordance with the reserves policy.

Risk review

The Board of Trustees has reviewed those significant risks to which Menter Iaith Casnewydd is exposed, and systems have been established to mitigate those risks. Regular reports have been prepared to ensure that appropriate steps are in place to minimize the risks, which include the need to list the company's principal risks, e.g. company continuity, financial matters, health and safety, members' personal data, staffing and the environment.

Reserves policy and going concern

The Directors of Menter Iaith Casnewydd are required to hold reserves. These funds are to protect the company in a crisis situation. The funds can be used to pay bills and salaries when Menter Iaith Casnewydd's financial situation is flat. This money will be repaid immediately to the reserves account when there are sufficient funds in the current account. The reserves are held in a savings account that can be accessed at any time.

Page 4

Menter Iaith Casnewydd

Trustees' Report for the year ended 31 March 2021

Reserves policy and going concern (continued)

These funds are reported as a 'Reserve' in the accounts of Menter Iaith Casnewydd. Menter Iaith Casnewydd seeks to keep the total reserve at £20,000 unless otherwise determined at Directors' meetings. The Directors aim to maintain and increase this amount to ensure that there are sufficient funds to cover the core running costs of the company for at least 3 months in the event of the cessation of the company. Any amounts held in excess of what is required to close the company will be money that can be used in an emergency, including to run a specific event, job or campaign. This money is not spent without a majority vote in a full meeting of the Committee of Directors.

Menter Iaith Casnewydd's main source of income is the Welsh Government Grant. Menter Iaith Casnewydd is striving to attract additional income from other sources of funding such as through grant applications.

Investment policy

The company's investment policy is governed by the Articles of Association, within the guidelines set. We continually keep this position under review.

Independent examiners

The independent examiners of these accounts were Huw Aled Accountants Ltd, 6 Alfreda Road, Whitchurch, Cardiff, CF14 2EH.

This report has been prepared on the basis of Accounting and Reporting to Charities: Statement of Recommended Practice guidance applicable to charities in the preparation of their accounts and in accordance with the requirements of the United Kingdom and Republic of Ireland Financial Reporting Standards (FRS 102) (applicable from 1 January 2019).

Approved by the Directors/Trustees on .......................................... and was signed on their behalf by:

.........................................

Mr T O Rodrigues Trustee

Page 5

Menter Iaith Casnewydd

Independent Examiner's Report to the Trustees of Menter Iaith Casnewydd

Independent examiner's report to the Trustees of Menter Iaith Casnewydd ('the Company')

I have reported to the Trustees of the charity on my examination of the accounts of the Company for the year ended 31 March 2021.

Responsibilities on the basis of the report

As Trustees of the Company (and also directors for the purposes of company law) you are responsible for preparing the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that there is no need for the Company accounts to be audited under Part 16 of the 2006 Act and that they qualify for an independent examination, I can report on the basis of my examination of the accounts of the charity under Section 145 of the Charities Act 2011 ('the 2011 Act'). In conducting my examination, I have followed the Charity Commission Guidance under Section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

I have completed my examination and can confirm that no matter has come to my attention in connection with our examination which would give me cause to believe:

that the accounting records in relation fo the Company have not been kept in accordance with the requirements of Section 386 of the 2006 Act;

or

that the accounts do not accord with these records;

or

that the accounts do not comply with the requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' review which is not a matter considered as part of an independent examination;

or

that the accounts have not been prepared in accordance with the methodology and principles of the Statement of Recommended Practice used for accounting and reporting by charities as relevant to charities in preparing their accounts in accordance with the requirements of the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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

............................................ Date:.......................................... Aled Wyn Thomas, ACA Huw Aled Accountants Ltd 6 Alfreda Road Whitchurch Cardiff CF14 2EH

Page 6

Menter Iaith Casnewydd

Statement of financial activities (including income and expenditure account)

for the year ended 31 March 2021

Income Donations Note 3 Interest income Total income Expenditure Charitable activities 4, 5 Net income Reconciliation of funds Total of funds brought forward Total of funds carried forward	2021 £ 86,663 9 86,672 (75,615) 11,057 70,790 81,847	2020 £ 121,948 6
		121,954 (106,102)
		15,852
		54,938
		70,790

Page 7

Menter Iaith Casnewydd

Balance Sheet as at 31 March 2021

Fixed assets Tangible assets Note 9 Current assets Debtors 10 Cash at bank and in hand Creditors Due within one year 11 Net current assets Total assets less current liabilities Net assets Funds Reserves fund General fund Total funds		2021 £ 2,877 989 79,061	2020 £ 3,837 3,352 66,276
		80,050 (1,080)	69,628 (2,675)
		78,970	66,953
		81,847	70,790
		81,847	70,790
		20,015 61,832 81,847	20,006 50,784
			70,790

The charitable company is entitled not to conduct an audit, under Section 477 of the Companies Act 2006, for the year ending 31 March 2021.

Members have not requested that the charitable company conduct an audit of their financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.

The Trustees acknowledge their responsibility for the following:

(a) ensuring that the charitable company keeps accounts which comply with the requirements of Sections 386 and 387 of the Companies Act 2006, and

(b) preparing financial statements that properly and fairly reflect the charitable company's position at the end of each financial year, including the surplus or deficit in accordance with the requirements of Sections 394 and 395 and otherwise complying with the requirements of the Companies Act 2006 in respect of financial statements applicable to charitable companies.

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 applicable to small charitable companies.

The financial statements were approved by the Board of Trustees on ........................ 2021 and signed on their behalf by:

............................................. Name: T O Rodrigues Trustee

The notes on pages 9 to 15 form an integral part of these financial statements.

Page 8

Menter Iaith Casnewydd

Notes to the financial statements for the year ended 31 March 2021

1) Statutory information

Menter Iaith Casnewydd is a company limited by guarantee incorporated in Wales within the United Kingdom. The registered office is the University of South Wales, Usk Way, Newport, Wales, NP20 2BP.

The financial statements are presented in Sterling (£), the company's currency, rounded to the nearest pound.

The charity's main purpose and nature is to increase the use of Welsh by Newport's children and adults and to make it a language that is part of the city's natural landscape, enabling the people of Newport to live and work in Welsh.

The principal accounting policies used in the preparation of these financial statements are set out below. The policies have been applied consistently over all the years presented, unless otherwise stated.

2) Accounting policies

Basis of preparation

The charitable company's financial statements, which is a public benefit entity under FRS 102, have been prepared in accordance with SORP (FRS 102) Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing accounts in accordance with United Kingdom and Republic of Ireland Financial Reporting Standard (FRS 102) (effective from 1 January 2019), and the Companies Act 2006. The financial statements have been prepared under the historical convention.

Menter Iaith Casnewydd meets the definition of public benefit entity under FRS 102. The assets and liabilities are recognized at the outset at cost or historical cost unless otherwise stated in the relevant accounting note(s).

Income from charitable activities

Income from charitable activities includes income received under contract or where entitlement is subject to performance under certain conditions. This income is recognized as the related services are provided, and there is a right, likelihood of receipt, and the amount can be measured reliably. Income is deferred where the money is received before performing the service or event to which the money relates.

Page 9

Menter Iaith Casnewydd

Notes to the financial statements for the year ended 31 March 2021 (continued)

2) Accounting policies (continued)

Investment income

Investment income is recognized on a receipts basis. It is not the charity's policy to net off income from expenditure.

Expenditure

Commitments are recognized as expenditure as soon as the charity becomes legally or practically bound to that expenditure. Economic benefits are likely to have to be transferred as a settlement and the commitment can be measured reliably. Expenditure is calculated on an accruals basis, and is grouped under headings that ring-fence all costs within the category. Where it is not possible to identify costs under a specific heading, they have been allocated under activities on a basis consistent with the use of resources.

Fundraising costs include campaign costs, advertising and marketing, and direct mailing materials.

Expenditure on charitable activities includes those costs incurred by the charity in carrying out its activities and services for the benefit of its recipients. It includes not only the directly attributable costs, but also the activities and costs of an indirect nature necessary to support them.

Tangible fixed assets

Fixed assets are capitalized at cost. Depreciation is calculated to reduce the cost of the asset, less the estimated remaining value, over the life of the asset as follows:

Equipment - 25% reducing balance Computer equipment - 25% reducing balance

Taxation

The charity is exempt from paying corporation tax on its charitable activities.

Fund accounting

Unrestricted funds may be used in accordance with the charitable objects with the approval of the trustees. Restricted funds can only be used for specific purposes within the charity's objects. There is a restriction where the donor specifies this, or the fund is created to raise funds for certain limited purposes.

The nature and purpose of each fund is explained further in the notes to the financial statements.

Financial instruments

The charity only has financial assets and liabilities of the kind that qualify for basic financial instruments. Basic financial instruments are initially received on the basis of monetary value, and then measured on the basis of their settlement value.

Debtors

Trade and other debtors are recognized at the agreed amount after any commercial discount is included.

Page 10

Notes to the financial statements for the year ended 31 March 2021 (continued)

Menter Iaith Casnewydd

2) Accounting policies (continued)

Creditors

Creditors are recognized where the charity has a current liability as a result of a past event that is likely to result in a transfer of funds to a third party, and the amount to meet the liability is one that can be reliably measured or estimated. Creditors are usually recognized as they settle the amount after allowing any commercial discount due.

Restricted transactions

Funds are classified as restricted when grant income has been awarded for the implementation of specific projects. Where support costs are incurred by the charity in the delivery of these grant outcomes, it is not practicable to split the expenditure between restricted and unrestricted elements. All such grants which are awarded on the basis of an element of support costs being incurred are wholly classed as unrestricted.

3) Income

Income Welsh Government Core Grant Economic Resilience Fund Grant Welsh for Business Grant Childcare fees (see details below) Furlough scheme Other grants Activities Services fees Other income Interest income Total income	2021 £ 60,000 10,000 3,861 (185) 7,783 5,129 - - 75 9 86,672	2020 £ 60,000 - 29,549 26,680 - 2,164 642 2,877 36 6
		121,954

Childcare fees

Childcare fees received during the year ending 31 March 2021 amounted to £2,342. The pandemic resulted in the closure of after school clubs. Consequently, the company was required to process repayments to parents and a proportion of the debtors recognised at 31 March 2020, which were childcare fees owed to the company, had to be written off. The total of all repayments and write-offs of debtors amounted to £2,527. The net result for childcare in the year ended 31 March 2021 was a loss of £185.

Other grants

The company's other grant income for the year ended 31 March 2021 amounted to £5,129 (2020: £2,164). This source of income includes a Moondance grant of £1,380 in addition to a grant received to support the after school club scheme of £3,749 in response to the pandemic.

Page 11

Menter Iaith Casnewydd

Notes to the financial statements for the year ended 31 March 2021 (continued)

4) Expenditure Direct costs Core activities costs Marketing activities Room hire Activities Resources Total core activities costs After school clubs costs Food & resources Insurance DBS checks Total after school clubs costs Total direct costs Employment costs Core staff Wages Employers NI Employers pension Welsh for Business Officer Wages Employers NI Employers pension Reimbursement of expenses After school clubs staff Wages Employers NI Employers pension Total employment costs General administrative expenses Rent Phone/WiFi IT expenses Insurance Membership Printing, postage & stationery Travel & subsistence Banking fees Other costs Total general administrative expenses			2021 £ 20 - 2,115 - 2,135 147 296 50 493 2,628 49,588 525 1,749 1,989 - 80 - 11,036 - - 64,967 95 307 3,363 683 1,000 - 5 77 450 5,980	2020 £ 15 347 385 627 1,374 1,415 513 186 2,114 3,488 50,636 2,269 2,012 21,445 1,189 858 1,809 13,564 - - 93,782 193 542 499 679 1,227 763 947 107 2,596 7,553



			95 307 3,363 683 1,000 - 5 77 450

The national insurance (NI) costs above are after receipt of an employment allowance of £4,000 (2020: £4,000).

Page 12

Menter Iaith Casnewydd

Notes to the financial statements for the year ended 31 March 2021 (continued)

5) Other indirect costs

Depreciation of fixed assets Independent examiner's fee	2021 £ 960 1,080 2,040	2020 £ 1,279 -
		1,279

6) Analysis of staff costs and Trustees' remuneration and expenses

The Trustees did not receive any emoluments or expenses during the year (2020: £ nil).

7) Staff costs

On a monthly average, 10 members of staff were employed during the year (2020: 11).

8) Company limited by guarantee

The company is a company limited by guarantee and therefore has no share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the company's assets if the company is wound up.

Page 13

Menter Iaith Casnewydd

Notes to the financial statements for the year ended 31 March 2021 (continued)

9) Fixed assets

Cost At 1 April 2019 Additions At 31 March 2020 & 31 March 2021 Depreciation At 1 April 2019 Additions Expense for the year At 31 March 2020 & 1 April 2020 Expense for the year At 31 March 2021 Net book value At 31 March 2021 Ar 31 March 2020	Computer equipment Equipment Total £ £ £ - 4,483 4,483 2,447 - 2,447 2,447 4,483 6,930 - (1,814) (1,814) (612) - (612) - (667) (667) (612) (2,481) (3,093) (459) (501) (960) (1,071) (2,982) (4,053) 1,376 1,501 2,877 1,835 2,002 3,837

10) Debtors: amounts due within one year

Trade debtors Prepayments	2021 £ 989 - 989	2020 £ 3,295 57
		3,352

11) Creditors: amounts due within one year

Trade creditors Other creditors	2021 £ - 1,080 1,080	2020 £ 416 2,259
		2,675

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Menter Iaith Casnewydd

Notes to the financial statements for the year ended 31 March 2021 (continued)

12) Movements within reserves

12) Movements within reserves
Unrestricted reserves General fund Reserves fund Restricted reserves Moondance grant After school clubs grant Welsh for Business grant Total restricted reserves Total reserves	At 1/4/20 £ 50,784 20,006 70,790 - - - -	Resources received £ 77,673 9	Resources expended £ (66,625) - (66,625) (1,380) (3,749) (3,861) (8,990) (75,615)	At 31/3/21 £ 61,832 20,015
		77,682 1,380 3,749 3,861		81,847 - - -
		8,990		-
	70,790	86,672		81,847

13) Financial instruments

Financial assets on the basis of amortised cost Financial expenses on the basis of amortised cost	2021 £ 989 1,080 2,069	2020 £ 3,295 2,675
		5,970

14) Related party transactions

A total of £524 (2020: £nil) was received by related parties during the year through expense reimbursements.

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Menter Iaith Casnewydd Detailed Statement of Financial Activities

for the year ended 31 March 2021

Income Welsh Government Core Grant Economic Resilience Fund Welsh for Business grant Childcare fees Furlough scheme Moondance grant After school clubs grant Other grants Other income Interest income Total resources received Expenditure Direct costs Employment costs General administrative expenses Other indirect costs Total resources expended Net income	2021 £ 60,000 10,000 3,861 (185) 7,783 1,380 3,749 - 75 9 86,672 (2,628) (64,967) (5,980) (2,040) (75,615) 11,057	2020 £ 60,000 - 29,549 26,680 - - - 2,164 3,555 6
		121,954 (3,488) (93,782) (7,553) (1,279)
		(106,102) 15,852

This page does not form part of the statutory financial statements

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