RegisteTrd Conyany Number. 09044650 eivales) Registered Charity Number.. 1187868 Menter laith Casnewydd (A company limited by guarnntee & charty) Annual Report and Financial Stslements forthe yearended 31 March 2023 irniiiiui "ACJHZ2KQ' 3011212023 COK*ANIES MOUSE #362 Menter laith Casnewydd Contents Page Legal and admini5tralive ￿fOrMatiOn Directors. Report Report ofthe Independent Exarniner statement of finanual activities Balance sheet 9- 1 S Notes to the finan¢ial statsments The follobling page5 do not fomi part oflhe stslutory finan￿al statements.. 16 Detailed $tstement of financ4al actsbitses Page I Menter laith Casnewydd Company infonnation Charity trustees and company directors Mr S A Blundem MS L K Ha￿1$ Dr M Rees Ms R IAfjIIis Ms S W Thomas Chairpets¢)n Mr S A Blundell Company secretsry Mr D Rh Henry Registered nurnber 09044650 (Wales) Reg4$tered office Uned 21Unit 2 The Provision Market Newport NP20 1 DD Independent examiners Uaffla Accounting Ltd 10 Ty Gwyn Road Pontypridd CF37 4A Page 2 Menler lailh Casnewydd Trustees. Report ft)r the year ended 31 March 2023 The Trustees, wtho are al￿ DireCt￿S of Ihe charity for the purposes of company law. present their annual report and financial ststements the year ended 31 March 2023. The Trustee5 have adopled the "Ststement of Re¢ommen¢Jed pra￿lee fr)T ChaTities- issued in January 2019 in preparing the annual report. and these ststements are in accordance the United ￿ngdoM and Republic of Ireland Financial Repryling Standard IFRS 1021 (effe¢live from 1 January 2019). Menter laith Casftewydd is a charlta￿e company and a Company limited by guarantee as defined in the Companies Act 2006. It was estsblished in ac¢ordan¢e the Memorandum ich ststes the comparry's particulars ond powers, and it is govemed in accordance the Ai¢les ofAssociation. The company was irb¢orporated on 16 May 2014 and the company was registered as a charity wilh the Charity ComrThssion on 11 FetKuary 2020. Menter laith Casnewydd wovides a range of services to enable the communilies of Newport lo live and work throu￿ the meth.um ofwebsh. An outline ofour work can be found on our website.. W•VW.MenteTCasn mru This year saw the opening ofthe Menter laith Casnevrydd unf( in Newwl Market, and for the first time created a permanent and highty Visi￿e presence for the We55h Language on NvHporV$ high streel. In addib'on to this, the Mentels presence in Newport Market enabled us to ensure Ihat Welsh signage was vtsible in the market. The unit ts an obvious and $ubslants'al investmenl in our vmk in Newport and 1$ a ststement of our core work of nurturing and enabling Welsh in Nevwt. Given that the unit is the ffirst b'me we have had su¢h a lo¢al'on la PLFblic pla¢e in the ¢tty ¢entre) rt was necessary to wrchase equipment, fumiture and work lo ensure the unit was $uitaWe and ready for work. This induded building a glass wall at the back of the unit and ordering Chairs, a television, cupboards and kntchen equipment. The unit is open during worknng hou￿ and is the location for our core staft to work. as well as a location for our dubs and OLW events and our partners. and ifijelsh language organisation5 in Newport. Contsnuing to work with lo¢al pathers vras vital, and we are prwd of our activrties in partnership th Menter 8GTM, Wl Ne￿dd, Urdd Gobaith Cymru. Dysgu Cymraeg, Mudiad Meithrin and South Wales uniVer￿ty. GAVO and NeI￿ort Council. Through our relationship with GAVO it was possible to offer Vthnter ofwellbeing in Welsh in Newrt during the wnter. Tens of INdsh speakers in the city came to our heated unit for hot thnks. to read in Welsh. lislen to invited speakets and soaalize in Welsh. The year saw several men*ws ofthe bowd step down. We are etemally grateful to them for their contribulion and for helping guide Menter lailh casne￿dd throu￿ very difficult times. Changes in personal orcum$tances and $taffing made the last quarter very Challen￿ng_ We engaged a local marketing company to help wih advertising and marketing, pafticLblarty lo athertrse and market our socral schemes. Menter laith Casnewydd looks fmrd to ¢ontinuing to work our service users. opening the new Unit in Ne4¥POrt Market and grov*ing communrty provision. Page 3 Menter laith Casnewydd Trustees. Report for the year ended 31 March 2023 Our purpose and aclivities Menter laith Casnewydd was founded in 2009 by a grcw) Ofcommun￿Y Voluntee￿ vtho wanted to see the Welsh language grow and flourish in Newport. We have full olficers and casual workers working to develop a progam ofwelsh language ath"V￿"eS in the community. We wll also work in partnership other communty organizalions to increase Ihe use of Illelsh in the ¢ity and county and ¢ontribLrte to the Welsh Govemmenys vision of leaching one million $peakers by 2050. The aim of the organization is to improve publ¢c e￿C￿"0Th about the Welsh language by pronh)ting Ihe Welsh language. We do this by promoting the Welsh language in Ihe communty by providing child¢ar& dubs. aclivibes for learn￿5. yOLrth dubs, promting the use of Welsh in Ihe wvate sector and holi*ng and organizing regular a¢ts¥ib"es. Structure. management and governance The charity is govemed by ts govefning dwjment. namety tts Memoranthjm and At1ides adopted 16 May 2014. Menter laith Casrbewydd is a company limited by guarantee and a registered charity. It is not-for*rofit organizalion and is managed by a ￿mmIttee ofvolunteer5 who are directors an members known as the Management ComTh¥ttee. Each charity memberfs Contribution is limited to £1 towards assets if the charity is dtssolved. Our directors and tFUStee5 are elected at Ihe annual general meetsng by nominab'on acwding lo our govern￿g docuw*nL Directors The Directors acled during the year and up to the date of Si￿1ng of the fjnancial statements are as fdlows.. Mr S A Blundell Mr A Rees-Taylor- resigned on 31 March 2023 MsLKHarris Mr R Webber- resigned on 31 March 2023 Mr L Hughes- resigned on 19 Noverythr 2023 Dr M Ree$ Ms R Wllis Ms S WThomas Financial veview The resutts of the charity fof the year ended 31 March 2023 are reported in the Statement of Financial Activi1ies. Totsl in¢ome was £85.791 {2022'. £85,944) and £101,104 was spent (2022.. £76,208) and therelore net expendilure was £14,31312022-. net income £9.736). The company's total reseNes as at 31 March 2023 were £77.270 {2022-. £91,583). of which £nil12022.. £5.899) related to restricted reserves and £47.12412Iy22.' £30.0181 vms held as a reserve in accordance with the reserves policy. Page 4 Monter laith Casnewydd Trustees. Report for the year ended 31 Ma￿h 2023 Risk rnViVaT The 8oard of Trustees has reviewed those sgnificant risks to ￿thi¢￿ Menter laith Casnewydd is exposed, and systems have been estsblished lo mibgate those risks. Regular repots have been prepared to en$ure that appropriate sleps are in place to nNnimize the risks. %thi¢h indude the need to list the conwany's principal risks. e.g. company continuity. ffinan¢ial mattern. heallh and safety. membets. personal data. staffing and the environment. Reserves policy and gowig concern The Directors of Menter laith Casne+vydd are rewired to hold reserves. These fijnds are to protect the company in a crisK8 Situation. The fvnds can be used to pay bills and salaries vknen Menter laith casne￿￿dS finanaal sitijation rs flat. Thbs money *ill be repaid immeth"ately to the reserves account when there are sufficient fijnds in the ￿Tren1 account. The reserves afe held in a saving5 account that can be accessed at any time. These fvnds are reported as a 'Reserve' in the accounts of MenteT laith Ca$ne￿￿￿. Menter laith Casnewydd seeks to keep the total re5eNe at £30.000 unless otheThvise determined al ￿'rectOrS. meeb'ngs. The Dire¢tNs aim to maintarn and in￿aSe Ihi8 amwnt to ensure that Ihere are sufficient fvnds to cover the core running costs of the company for at least 3 monlhs in the event of the cessation of the company. Any amounts hdd in excess ofwhat is required to dose the ￿MpanY will be money that can be used in an emergency. incluithng to run a specific event. job or caThyign. Thi5 money is not spent without a majority vote in a lull meeting of the Committee of Directors. Menter laith Casneyrydrfs main source of income Is Ihe Welsh G¢)vemment Grant. Menter laith Casnewydd is 5th.ving to attract adthb.onal income from other sources of fvntfing such as Ihrough grant appli¢ations. Investsrent policy The ¢ompany'$ inveslment policy is governed by the Artides of Ass0(xalion, wilhin the guidelines set. We conb"nually keep this positson under review. Indeperbdent ex•niners The independent eKaminws ofthese a¢c¢)unts were Uama Accounting Ltd. 10 Ty Gwyn Road. Pontywidd. CF37 4AA This report has been prepared on the basrs of AccountFng and Repothng lo Charfies.. Statement of Recommended Prachce guidance applicable to chanb"e5 in the preparati¢)n of Iheir accounts and in aCCOfdance wth the requirements ofthe UThted Kingdom and Republic of IrelarNI Finanoal Rewling Standard5 IFRS 1021 (applicable from 1 January 2019). Approved by Ihe Directors￿rusteeS on .. . and was si￿ed on theii behalf by.. Name.. Trustee Page 5 Menter laith Casnewydd Independent Examlnefs Report to the Trustees of Menter laith caS￿d Independenl examuW$ report to the TNstees of Menter laith Casnvwydd {'the Compan￿1 I have reported to the Tnjstees of the charity on my exaff4nab.on ofthe accounts oflhe Company for the year ended 31 March 2023. Responsibilities on the basis of the report As Trustees of the Company land aLso th"reCtO￿ for the pury)05es ol company lawl you are responsible for preparing the accounts in a¢¢¢ydance with the requirements of the Companies Act 20061.the 2006 Having satisffied myself that there ts no need for the Company accounts to be authted under Part 16 of the 2006 Act and that they qLsalify for an independent examination. l ¢an report on the ba$1$ of my examinats'on of the accounts of the charity under Section 145 of the Charities Act 2011 fthe 2011 A¢l'l. In conducing my exan¥nalion, I have fr*lltyved the Charity ComnNssion Guidance under Section 14515)Ib} of the 2011 Act. Independent Examin*$ Stateme I have completed my exarrination and can confirm that no matter ha¥ come to my attenlion in connection our exanNnab"on whith would give me cause lo bdieve.. 1. that the ac¢ounting Tecords n relalion to the Company have not been kept in accordance ￿1th the requirements of Seclion 3a6 ofthe 2006 Act". 2. that the accounts do not a¢￿d wilh these recLvds: 3. thal the acco￿￿ do not CO￿ wth the requirements ofsects.on 3* ofthe 2006 Ad other than any rewiremenl that the accwnts give a Irue and fairf review which 1$ not a matter conSide￿d a$ part of an independent examination; 4. that the accounts have not been prepared in accordance *ilh the methodology and principle8 of the Ststement of Recommended Praclice used for accounting and reporbng by chaiitie5 as relevant to charites in preparing th￿r accounts in accordance with the requirements of the Financial Reporb"ng Standard app5bcable in the UK and RepublK of Ireland (FRS 102). I have no concems and have come across no Matte￿ in conneclion Thilh the examinalion to which attention should be i*awn in this report in tyderto enable a proper understanding of the accounts lo be leached. Matthew Jones Uama Accounting Ltd 10 Ty Gwyn Road Pontypridd CF37 4AA Page 6 Menter laith Casnewydd Statement of financial activities lincluding income and expenditure account) for the year ended 31 March 2023 2023 2022 Income Donations Interest income Total income 85,941 128 85,791 85.944 enditure Charitable activities 1101,922) {76,2081 Net income 116.131) 9,736 Roconciliation of funds Totsl of funtls brought forward Total of funds carried ftsrnard 91,583 75,4S2 81.847 91,583 Page 7 Ment¢r laith Casnewydd Balance Sheet as at 31 March 2023 2022 Fixed asse Tangible assets 6A07 2,158 Current assets Debtois Cash at bank and in hand 10 7,193 69,750 76.943 3,186 87,619 90.805 Creditors Ove wthin one year Net current assets Totsl assets less current liabllitles Net assets 11 16,0801 70,86 77.270 ,27 11,380) 89.425 91,583 1.583 Funds Restricted fvnd Reserves fvnd General fund Total funds 5,B99 30,018 55,666 91,583 30,146 47,124 77270 The Charitable company is entblled not to conduct an aud( under Section 477 ofthe Corrpanies A¢t 2006, the year ending 31 Mar¢h 2023. Members have not requested that the chwitable coThyany conduct an autfrt of their financial statements for the year ended. 31 March 2023 in aG¢ordance V•ith Sedicffl 476 of the Companies Act 2006. The Trustees acknowAedge their responsibility for the fdl¢ywing". lal ensuring that the charitable company keeps accounts wthi¢h ¢omply vAth the requirements of Section$ 386 and 387 of Ihe Companies Act 2006, and (bl preparing financial 5ts1ements that properly and fairfy reffect the charitsble companvs position at the end of each ffinancial year, induth.ng Ihe surplus or deficit in accordance vthh the re¢wirements of Sections 394 and 395 and otherwise complying %yith the requirements ofthe Conpanies ALt 2006 in respect of financial statements applicable to chaTrtat4e companies. These financial statements have been prepared in accordance with the spec4al provisions of Part I S of the Companies Act 2006 applicable to small charrtable companies. The finanual statements were approved by the Board of Tru$tee¥ on . behalf by= and $i￿ed on their Name.. Trustee The note5 on pages 9 to 15 fo￿ gn integral pwt ofthese finanaal stslements. Pa8è 8 Mentsr laith Casnewydd Notes to the fNMncial sLilements forthe year ended 31 March 2023 1) Statutory infomiation enter laith Casnewydd is a company liffmted by guarantee incorporated in Wales wthin the United lfjngdom. The registered office is Uned 21Unyt 2. The Provision Market, Newport, Wales. NP20 1 DD. The financial stslements are presented in Sterfing (£1. the company's ¢urTency. rounded to the nearest p0￿d. The charity's main purpose and na￿re is to infAease the w ofwebh by Newporfs chilthen and adults and to make rt a language thal is part of the rAlural landscape, enabling the people of Newport to live and woik in Welsh. The printapal accounting policies used in the preparati¢)n of these ffinanaal statements are set oul below. The poli¢ies have been applied ¢onsistentty t)ver au the years wesenled. unless otherv¢ise stated. 21 Accounting policies Basis of Preparation The charitsble companvs financial Statements. whi(* is a public benefft entity under FRS 102. have been prepared in accordarr¢e SORP (FRS 102) Accounting and Reporting by Charities." Staternent of Recommended Practbce applicable lo charities p￿parIng accounts in accordance United Kingdom and Republic of Ireland Financial Reporting Standard IFRS 1021 (effective from 1 January 20191, and the Companies Act 20LNS. The ffinan¢ial Statements have been prepared under the historical convention. Menler laith Casnewydd meets the deffinibon of public benefft entity under FRS 102. The assets and liabilities afe recognized at the outset at cost or historical cost unless 01he￿se stated in the relevant accounting nots(sl. Ill￿ne from charitable activities Income from tharitable activitie5 indudes income received undw contract or wthere enlillement 15 Subject to performance under certain C￿dElionS. This income is fecognized as the related swvices are provided. and there is a right, likdihood of receipt, and the amount ¢an be measured reliably. In￿me is deferred vthere the money is received before perl(Krntng the $wvice or event to ￿•ch the money relates. Paee 9 Menler laith Casnewydd Notes to the financial statements forthe year ended 31 March 2023 Icontinuedl 21 Accounting wlicies {continued} Investment In Investment income is recognized on a re¢tyts basis. It is not the policy to net off irbcome from expenditure. Expenditure Commitments are recognized as expenthbjre as Soon as bhe charity becomes legalty or praclicalty bound to that expenditure. Economr¢ beneffts are likety to have to be transferred as a settlement and the commitment can be measured reliaNy. EXpenth￿re is calculated on an accruals basis. and is grouped under heai*ngs that ring-fen¢e all costs wthin the category. Vthere rt 15 not possible to identify costs under a specific heathng. they have been alio¢ated under a¢tsvities on a basi5 consistent with the use of rewces. Funikai5ing costs indude campaign costs. a(14fertrsing and marketing, and direct mailin9 materials. Expenditure on charitable a¢tiwtie5 indudes those c¢)sts irwrred by the charity in carying out its aclivities and services for Ihe benefit ol tts recipients. It indudes not onty the thveclly altributsbie costs, but also the ath"vrtres and eosts of an inorect nature ne¢essary lo support them. Tangible fixed assets Fixed a55ets are capitalized at cost. Depreciation 4$ calculated to reduce the Cost of the asset. less the estimated remaining value. over the life of Ihe asset as fol￿.. Equipment Computer equipment - 25Qh reducing balance - 250h reducing balance Ta￿ti¢>Th The ¢harity 1$ exerw from paying wporation tax on its tharitable acb¥ilJes. Fund a￿o￿nting unre51n.cted ffiJnds may be used in acc￿dance *ith the d￿ritsbIe obpcts wilh the approval ofthe trustees. Restricted funds can only be used for specific purposes wthin the chanws objects. There is a restricti￿ where the (*)nor spe¢ifies ts, or the fund 1$ cxeated to Taise funds for certain limited purposes. The nature and purpose of each fvnd is explained lurlher in Ihe notes to the financial Statements. Financial instruments The charity only has financial a￿ets and ￿8b11111eS ofthe kind thal qualify for basic financial instrurnents. Ba&¢ financial inslruments are inilialy received on the basis of monetsry value, and then measured on the basis of their settlement value. Debtors Trade and olher debtors are reco￿1zed at the aweed amount after any coMrr￿rc•al thscount is induded. Page 10 Mentsr laith Casnewydd Notes to the fmanclal ststements for the year ended 31 March 2023 (Continued 2) Accounting policies {continued) Creditovs Creditors are recognised Wthere the charity has a cwrent liability as a result of a past event that is likely lo result ￿ a transler of fund5 to a third party. and the amount to meet the liability 15 one that can be reliably measured or estimated. Cred[tO￿ are usudty recognized as they setde the amount after allo￿n9 any commercAal discount due. Restricted transactioTrs Funds are ¢lassffied as reslricted vthen granl in¢ome has been awarded for the implementalion of specific projects. Where support costs are In￿rred by the charty in the delrvery of these grant outcomes, il is not practicable to split the expenthiure be￿een restricted and unresthcted elements. AJI su¢h grants whi¢h are awarded on the basis of an element of support ￿ being incurred are ￿olty Classed as unrestricted. 3) Income 2023 2022 Incom Welsh Government Core Granl Youth Support Grant nter of Wellbeing Grant Haf o Hwyl Grant Playworkers Grant Childcare fees (see det￿15 below> Newport County Council after-5th001 club grant Support Welsh Learners Grant Welsh in the commurrity grant Newport council arts and crats Grant Mentrau iaith Lyrrnl" football grant Man cynnes grant Welsh for children Furfough scheme Olher grants Other income Interest income Total income 57.790 60,000 13,000 3.186 2.186 7P79 3,187 3236 7246 1,000 3.000 300 700 2.000 125 2.078 4.000 526 935 30 128 85.791 85.944 Childcare fees Childcare fees ￿¢eNed duriNJ the year ending 31 March 2023 amounted to £3.236 (2022.. £2,078> Other grants The company's other grant income forthe year ended 31 March 2023 amounted to £nil (2022.. £935) Page 11 Monter laith Casnewydd Notes to the financial statements for the year ended 31 March 2023 (continued) 4) EXper￿ltUre 2023 2022 Dlrect costs Core activities costs Maiketing ath'vities Acliviti"es Resources Total core activilies costs 9,500 13,373 201 23,074 11,267 494 11.761 After sehool clubs eosts Food & resour Insurance D8S the¢k$ Total after s¢hool clubs Costs Total direct ￿StS 1.018 412 140 1.570 24,644 366 360 100 846 12,607 nt cos Core staff Wages National Insurance Other pension costs Othei stsff costs olida Clu Wages Other pension ¢08ts After school ¢lubs Staff Wages Totsl employThent ¢osts 47,388 41.258 3.267 3,418 2.235 901 581 5,796 54,320 56,148 Gene dmini5tTrtive ex Rent Light & Heat Office set UP Costs PhoneThMFi IT expenses Professional fees 5.903 2,257 1,274 382 200 929 60 461 180 2,486 E li Office consumables Insurance Membership Advertising Other costs Banking fees Total general adminlstrative expenses S23 788 1,03S 1.284 1,461 60 16,096 100 737 1.000 1,394 990 74 7,482 Pa8e 12 Menter laith Casnewydd Notss to the finart¢ial statements for the year ended 31 March 2023 lcontinuedl S) Other indirect costs 2023 2022 Depreciallon of fixed assets Independenl examinerfs fee 2,136 719 1,080 1,799 3,216 61 Analysis of staff costs and Trustees. reffluneration and expenses The Twstee5 did not receive any emoluments or expense5 thring the year12022.. £ nil). 7) Staff costs On a monthly average, 6 members ofslaff were enwoyed thjring the year {2022.. 6). 8) Cofflpany limited by guarante8 The company is a company limited by guarantee and therefore has no share capita5. Each ofthe members is liable to conlribule an amount not exceeding £1 towards the company's assets if the company 1$ wound up. Page 13 Menter laith Casnewydd Notes to the financial statements forthe year ended 31 March 2023 (continued 91 Fixed assets Comwth Equipn*nt eqUIpn￿￿t Total Cost At 1 Apfil 2022 Additions At 31 Mar¢h 2023 2,447 4,483 6.385 10.868 6,930 3,961 13,310 2.447 Oe rec At 1 April 2022 Expense for the year At 31 Marth 2023 (1.41 $1 (2581 11&731 {3.357) {1,876) 15,235) (4.772) (2,136) (6,908) et book valuè At 31 March 2023 At 31 March 2022 T14 1.032 5,633 1,126 6,407 2.1 $8 10} Debtors: amounts due wilhin one year 2023 2022 Winter of Wellbeing grant Newport Cound Holiday Club grant Welsh for chil(tren grant After sthool ¢lub fee5 3,186 SA65 126 1.603 7.193 3.186 111 Creditors: amounts due within one year 2023 2022 Trade crethtors other creditors 300 1.080 1.380 6.080 6.080 Page 14 Menter laith Casnewydd Notes to the financial ststements forthe year ended 31 March 20231contin4HI 12) Movements within reserves At 114122 Resources Resourc•s expended Al 3113123 Unrestrieted reserv General fund Reserves fund 61,026 128 61,154 169,568) {69,568) 47,124 30.146 ,270 30.018 Restricted reser4es Youth Support Grant Newport County Counc41 h￿'daY dub grant Grant for KAay workers Hal o Hwyl Grant Man Gynnes Grant Mentrau iaith Cymru Foolball grant Support Welsh Learners Grant Welsh in the community Grant Welsh for children Newport Council Arts and Crafts ￿ant Total restrictsd reserves Total reserves 5.899 (5.899) (7,2461 (3,18n (7,079) {2,0001 17001 (1.0001 {3.0001 (125) {300) 130.536 1101.104) 7,246 3,187 7,079 2.000 700 1.000 3.OCrf) 125 300 24,637 85.791 91.S83 77270 13) Financial instruments 2023 2022 Financial assets on the basis of amorti$ed ¢o$t Financid expenses on Ihe ba%s of amorb.sed cost 7,193 6.080 13,273 3,186 1.380 4,566 141 Related party transactions A total of £nil12022.. £ll￿) was received by reFated partie5 during the year. Page 15 Menter laith Casnewydd Detailed Statement of Financial Activities for the year ended 31 Mareh 2023 2023 2022 Income Welsh Govemmerrt Core Grant Sl,790 60,000 13,OlY) Youth Support Grant NeI￿ort County C￿Jncil after-school dub granl Winter of WeNbeing Grant Hal o Hvry] Grant Grant for play workers Welsh in the community uyant Childcare fees Man Cynnes grant Support Welsh Leamers Grant Mentrau iaith Cym ftr)tball want Newport CouTrctl Arts and Cralts in We15h Grant Welsh for thildren Furfough scheme OtheT grants Other income 7246 4.OlXI 3,186 7,079 3.187 2.186 3.236 2.000 2.078 700 125 935 Interest income Total resources received 85,791 85,944 Expenditure Dired Costs 124.644) 156,148) 116.096) 13.216) {101.104) {14,3131 112,6071 154.3201 17,4821 (1.7991 (76,2081 Em￿oYment costs General administrative expenses Otrer indirect costs Totsl resources expended Nel income This page does not fom? part of the statutory finanual stalements Page 16 Rhif cofrestredig.. 09044650 (Cymru) Rhif yr elusen.. 1187868 Menter laith Casnewydd {C￿rnnI cyfyngedig waranl ac elusen) Adroddiad Btynyddol a Datganiadau Ariannol am y a ddaelh i ben 31 Mawrlh 2023 Menter laith Casnewydd Cynnwys Tudalgn Gwybodaeth gyfreilhiol a g•¥einyddol Adroddiad y cy￿￿dI*lyT A(trodthad yr Archv•ilydd Annibynnol Datganiad o weithgareddau ariannol Mantolen 9 - 15 Nodiadau i'r Oatganiadau Ariannd Nid tudalennau cantynol yn ffiirfio than o'r datganiadau ari￿n01 statydol.. 16 Datganiad rnanb￿ o'r withgareddau ariam Tudalen I Menter laith Casnewydd Manylion y Cwmni Ymddiriedolwyr yr elusen Mr S A Bjundell chYYar•vyddW￿ y cwmni Ms L K HarTiS Dr M Rees Ms R Vffjllis M5 S W Thomas Cadeirydd yr elusen Kqr S A Blundell Ysgrrfennydd y c*inni Mr D Rh Henry Rhrf ¢olr•str•dig 09044650 (Cynm) Swyddla gofreslredig Uned21Unit 2 The Prowsion Market Casnewydd NP20 1DD Archwilydd annibynnol Uama A¢￿Unting Ltd 10 Ty Gwyn Road Pontypridd CF37 4AA Tudalen 2 Menler lallh Casnewydd Adroddiad yr Ymddiriedolwyr am y flwyddyn a ddaeth i ben 31 Mawrth 2023 Mae'r Ymddiriedthw. sydd hefyd ￿ Gylarffjidtt4ryr ￿ elusen at ddiben dedd￿riaeth vHmniau, yn cyfflwyno eu hadroddiad t4ynyddol a'r datyaniadaLt aiiannol arthwliethg am y fl￿dtyn yn diweddu 31 Mav4Tth 2022. Mae'r Ymddirie(tr)1￿Yr wedi mab￿siadu'r T)atganiad o Arfeiion AJgymhellvryd i Elusennau" a gyhoedthd ym rThs lon￿ 2019 vrtth baratoi'r adroddiad blynyddol. ac mae'r dalganiadau hyn yn unol a Safon Adrodthadau ATiannol y Deymas Gyfvnol Gweriniaeth Iwerddon IFRS 102) (yn weithredol 0 1 lonm 2019}. Mae Menter laith Casne5￿dd yn wni elusennc4 ac yn wmni cyfynydig o dan warant fel y I diffinir yn Neddf CwmnTau 20C6. Fe I Sefyd￿￿d yn unol a'r meMoran¢)￿m sy'n datgarb manylion a phwerau'r cwmni, a ¢haiff ei reoli'n unol a'r Erthyslau Cymdeithasiad. Yryorflorvryd y ¢wm ar 16 Mai 2014 a chofrestryryd fel elusen gyda'r co￿v￿ Elusennau ar 11 Chwefror 2020. Llwyddiannau a pheflformiad Mae Menter lailh Ca$newydd yn darparu amrethad o wasanaethau er galluo cymunedau Casnewydd i a qweithio y Gymra¢g. GeFJir glveld anlinelliad o'n gwailh ar gwefan.. vMw.MenterCasne dd.c Eleni bu uned Mentef lailh Casnvlrydd yn Farchnad Casnewydd. ac am y Th￿KId yma, am y tro ¢yntaf ueu presenoldeb pathaol a ￿eled01 la4￿ i'r laith Gymraeg a'r Fenter ar styd fav Casnewydd. Yn ogystal a hyn, bu bresenddeb y fenter yn Farthnad Casnewydd ein galluogi sicrhau bod aNryddion Cymraeg yn cad ei arddang05 yn y Farchnad. Mae'r uned yn fvddsoddiad amlwg a sylweddol i'n gw4ilh yng Nghasnewydd an awddocaol o'n hymrodth.ad i'n ¥W￿1th craidd o hyrwyddo a gallL50&i'r GyrNaeg yng Nghasnewydd. Gan mae'r uned yw'r tro cyntaf i'r Fenter cael Ileoliad o'r fath {man cythoeddus cymunedol yn ganol y ddinasl bu'n rhaid buddsoddi i brymu offer, dodrefn a gwaith ornal a ¢hathY i sicthau bo'r uned yn addas an barod i'n gwath. Bur gwaith yma cynnws adeilath wal gwyth gefn i'r uned. archebu byrddau a chad￿riau. teledu, cypyrddau a chegin. Mae'r uned ar agor yn ystod oriau gwaith ac ￿ fan g4vailh I r stsff ejaidd yn ogystsl ag Ileoliad i weithggreddau a chlybiau'r Fenter yn ogystal an Patreriabd a thymdeithasau Cymraeg Casnevrydd. Roedd parhau i weithio gyda phartneriaid yn h0]Ib￿S19 a¢ rytym yn hynod falth o'n gweithgareddau ar y cyd gyda Menter BGTM. Gwyi Ne￿d. Uidd Gobatth Cymru. Dysgu Cymraeg. Mudiad Meithrin a Phrifyswl t)e CYMTU, GAVO a Chyngor Casnewrydd. Trwy'n perthynas gyda GAVO bu'n bosib i'r Fenler cynnig Man Cynnes Cymraeg ei hiaith yng N￿aSneWydd dros y gaeaf. Bu degau o siarath*yr Cymraeg y Dth"nas ddod i'n huned (sydd wedi ei wresogil a derbyn ¢Sod a byrbryd poeth. darflen cytrolau Cymraeg. wando ar siarathr gwadd a chymdeithasu yn y GymTaeg. GWe￿d sa%*1 aeltxl o'r yn camu i l•1 yn ystod y lhvydth￿ hon. Ry*m yn dramddol ddiolchgar iddynt am eu cyfraniad at arvmn Mentsr lailh Casnev*ydd. Roedd newithadau slaffio yn gwneud y chwarter dwethaf yn herid las￿. Bu ¢on¥&ynu cwnM)i Marchnata Ileol i'n Cynorth￿0 gyda'r gwaith cyfryngau cymdwthasol a marchnata. Mae Menter laith Casnewydd yn edrych ymlaen at barhau i weithio gyda'n defr)ydW wasanaeth, datbtygu'n Uned ym Marchnad Casnewydd a 1hY￿ ein darpariaeth gymunedol. Tudaten 3 Menter laith Casnewydd Adroddiad yr Yrnddiriedolwyr am y flwyddyn a ddaeth i ben 31 Mawrth 2023 Eln diben a'n gWeIthga￿dda￿ Sefydlwyd Menter laith Casnthyydd yn 2009 gan m o ￿Irf0ddo1￿ yn y gymuned oedd am weld y Gymraeg yn a fynnu yng Ngha5nLwydd. Mae ganddom swyddogim Ilawn amser a gweilhwyr a¢htysurol yn ￿le11h1O i ddatblygu rhaglen o wethgareddau Cymraeg yn y gymuned. Gweithiwn hefyd mev*n patheriaieth gyda muthadau cymunedol eraill i gynyddu'l defnydd o'r Gymraeg yn y ddinas a'r Sir gan gyfrannu tyag at weledgaelh u>￿¥0draeth Cymru i gyrraedd Mlivffl o SIara(￿yr erbyn 2050. Amcan y mudiad yw i wella ado¥sg y cyhoethj am yr iailh Gymraeg hyTh•yddo'r iatlh Gymraeg. GwnaNvn hyn (kwy hyrwryddo'r Gymraeg yn y ￿rnuned drwy thJarpafU dybiau gofal plant, gweithoareddau i ddysmr. dykn'au ieuen¢tid. hybu'r deffiydd Gymiaeg yn y sector breifat a chynnal a threlnu gweithgareddau cw. S¢￿th￿r. theoli a threfn ￿odraethol Rheolii yr elusen gan ei ddogfen lywodraethu sef Memorandwm ac Erthyglau a fabwysiathyyd ar 16 Mai 2014. Mae Menter laith Casnewydd yn gwmi cyfyngedig tr￿Y warant ac yn elusen gofrestredig. Mae'n fudiad n1d￿￿W ac ￿ cad * reoli gan bwyllgor o wirfodddw Sydd yn gyfaN4yddwr a¢ yn adodau a adnabyddir fel y FWOlgor Rheoli. Mae cyfraniad pcl) aelod o'r elusen wedi ei gyfyngu i £1 ￿89 at asedau os yv/r elusen yn ¢ael ei ddiddymu. Ethothr ein cyfawdtyr a'n hymddiriedol•ryr yn y cytarfod blynyddol cylfredinol drwy enweLMad yn 01 ein (h)gfen Ilywodraethiant. Cyra￿Yddwyr Oatgelir y CyfaThYydthYyr a wathredodd yn ystod y fiwyddyn a hyd at ddydthad Ilofnoth'r datganiadau ariannol yma.. Mr S A Blundell Mr A Rees-Taylor- ymd(liswyddodd ar 31 Ma￿TIh 2023 MsLKHarris Mr R Webber- ymdi*swyddodd ar 31 Mavrtth 2023 Mr L Hughes- ymddiswyddodd ar 19 Tathewedd 2023 Dr M Rees M5 R Wllis Ms S WThomas Adolygiad ariannol Adtodthr canlyniadau'r elusen am y frhyddyn yn dhveddu 31 Mawrth 2023 yn y Datyaniad o Weithgareddau iannol. DeTbYnTh￿d cyfar6wm incwm 0 £85,791 12022. £85.944) a g4¥ariv•yd £101,104 (2022.. £762081 ac felly y gwariant net oedd £14.313 {2022= incwm net £9,736). Cylanswm ¢ronfeydd y ewmni ar 31 Maw*Tth 2023 oedd £77,27012022.' £91,583). Ile roedd £dim yn pethyn I gronfa ¢yfyngedig12022.' £5,899) a £47,12412022.' £30.018) wedi ei ga¢Jw fel cionfa wrth geln yn unol a'r polisi cronfeydd wrth geffi. Tudalen 4 Menter laith ca$r￿dd Adroddiad yr Ymddiriedolwyr am y flwyddyn a ddaeth i ben 31 Mawrth 2023 Adolygiad risg Mae Bwrdd yr Ymddiriedol%%yr wedi adolygu r risgiau S￿wedd01 hynny Ile mae Menter lailh Ca$newydd yn agored i risg. ac mae systemau weth eu sefydlu i leihau'r ii5gau hynny. Paralovryd adrodth'adau rheolaidd er Jnvryn si¢rhau bod y camou priodol yn boddi i leihau'r risgau. sydd yn cYnn￿$ ri59iau megis angen rhestri prif risgiau y cwinni, e.e. pathad y cwrni. materion all￿1. iechyd a th'ogeK¥ch. data petsonol yr aelodau, staffio a'r amgylchedd. Polisi Gmnfeydd wrth gefn a t￿sneS gweithr•dol Mae gan GYfaTrY￿ Menter laith Casnewydd YT havA i gathy arian WTlh geln. Mae'r arian hyn er mwyn gwafchod y cwmni mewn setylfa o argyfvmg. Gall yr arian gael ei ddefnytltlio i dalu tx'liau a chyffogau pan fo sefyllfa ariannol Menter lailh Casnewydd yn isel. Bydd yr arian hwn yn cael ei a&dalu yn unionsyth. hynny yw pan fo digon o arian yn y cyfrlf cyfredcd. Mae'r arian wrth gefn yn cael ei gadw mevm cyfvif cynilion y oellir Cael mynediad ato unrhy*bryd. Caiff yr arian yma ei nodi fel 'Cronfa Gefn. ar gyfrifon Menter laith Ca5newydd. Ymgei¥ia Menter lasth Casnewydd gaoly cyfanswm YT arian ￿th gefn yrt £30.000 oni phendetfynnir yn wahanol yng nghyfarfodydd y Cyfarwydwr. Anela'r Cyfar*rydthr i gathN at y swm hvm ac ychwanegu ato er sicthau bo¢J mwy na digort i dalu costsu thedeg craidd y Fenter am 3 mi5 pe bai'r Fenter yn dod i ben. Bydd yr arian sy'n na'r hyn sydd ￿ angen i gau'r Fenter yn arian y bydd posib ei ddefnydtho mewn arfftg neu achos brys i gynnal digwyddiad, swydd neu YM￿rCh benodol. Fthd y4rfr aiian yma yn ¢ael ei wario heb ￿e1dla1$ ￿aInfo1 mewn cyfarfod Ila%yn o'r F4yyllgor CylanYydWr. Prif ffynhonnell incwm Menter larlh Casnewydd Grant Ltywodraeth Cymru. Mae MenteT18tlh Casnewydd yn ymthe¢hu i ddenu incwm y¢hwanegol o fynonellau arian eraill megs trwy geisiadau grant. Polisi ljuddsoddi Rheolwyd polisi buddsoddi'r cwmni gan yr Erlhyglau CyThKleitha5iad. o fewi y c*llthyiau a 0s0d￿d. Rydym yn adolygu'r sefyllfa hon yn gyson. Archwilydd annibynnol chwilydd annibynnd y cyfrifon hyn oedd Uama ACC￿ Ltd. 10 Ty GW￿ Road. Pontywidd, CF37 4A4. Paratovryd yr adroddiad hwn ar sail canllwhiau Cyfrifo ac Adrodd i Elusennau. Datganiad o Arferion a Argymhellwyd sy'n berthnasd i elusennau vKth baratoi eu cyh.kn ac yn unol a gofynion Safonau Adroddiadau Ariannd y Oeymas Gyfvnol a GW￿4n1aeth Iwerddon IFRS 102) (gweithredol 0 1 lonawr 20191. CyMera¢fv￿d gan y Cyfarwyddwyiryrnd¢*riedoK¥yr ai . .. . . rhan gan: . ac fe'i lofno(hYyd ar e Enw.. Ymddiriedolwr Tudalen 5 Mentsr laith Casnewydd Adroddiad yr Arclmilydd Annibynnol i Ymddiriedolwyr Menter laith Casnewydd Adr￿dIad yr archwilydd annibynnol i ynvldimdolwyr M•nter laith Casnewydd I'y Cwrnni'l Yr vtyfyn adrodd i Ymddlriedo￿yIr yr dusen am fy archY￿liad o gyfn'fon y Cwmni am y Ilwyddyn yn diwed¢A& 31 ma￿lh 2023. Cyfriloldebau a sail yr adroddi*l Fel yM￿￿1riedOhVY[ y Cwmi (a hefyd y CyraTh￿d0*￿ at ¢bJibenion deddfvrtiaeth vMnnTau) Ghi sy'n gyh'fol am baratoi'r ¢yfrifon yn a gofynion Deddf Cknmmlau 20[￿ I'Deddf2006'1. Wedi t*)thoni fy hun nad oes angen i gyfrifon y Cwmni ddeTbyn awdrt o thn Rhan 16 Deddl 2006, a'i bod yn gym5￿ ar gyfer archwiliad annibynnd. gallaf adrodd ar sail fy ar¢h*Mliad o gyln'fon yr elusen o dan Adran 145 0 Ddeddf Elusennau 201 I CDeddf 2011?. Wrth gynnal fy archwiliad rvryfwedi dilyn Cyfarwyddiadau y Comisi4•m Elusennau o dan Adran 145{5)(b) o Ddeddf 2011. Oatganiad yr Archwilydd Annibynnol Rwf wedi cwblhau fy arch￿liad, a g*laf gadamhau nad oes unthyw fater dod i'm mewn cysylltiad a'm harchw.liad svn peri i gredu: nad cofnodion cyllido wedi eu ca(kv perthynas ai Cwmi yn unol a gofynion Adran 386 Oeddl 2006.. neu 2. nad yv/r cyfrifon yn cy&fynd a'f ¢ofnothon hyn: neu nad cyfrifon yn cydymffurfio a gofynion Athan Deddf 20C6 ac erlhrio unrhyw ofyniad bod y cyfrrfon yn cywno darttm owir a theg nad fhan o'r matefÉon gaiff eu hystyried fel rhan o archwlliad annibynnol: neu nad yw'r ¢yfrifon wedi eu parth yn und a methodoleg ac eg4¥yddorion y Datyaniad o Ymarfer Axgymhellwid (Statement of Recommended Prath.￿) a ddefnyddir i gyfrifo ac adrodd gan elusennau sy'n betlhnasol i dusennau wrth baratoi eu Lyfrifon yn ol oofynion Safon Adroddiadau AJiannol y Deymas Gyfvnol a Gweriniaeth Iwerddon IFRS 102). Nid oes gennyf unthyw gortsyrn ac nid wyfwedi dod ar thaws unthyov faterion mewn cysylmiad a'r archwiliad y dityd tynnu atynt yn yr athoddiad hvffl er ¢knl i thjeaU￿laeth Ilawn o'r cyfrifon. Mathew Jones Llama Acc¢xJnting Ltd 10 Ty G￿n Road Pontypridd CF37 4AA Tudalen 6 Menter latth Casnewydd Datganiad o weilhgafeddau aiiannol lyn cynnwys cyfrif o incwm a gwariant) am y flwyddyn yn diyrnldu 31 Mawrth 2023 2023 2022 In¢wm Rhoddion Llog Cylanswm In¢wm 85ffi33 12 85,791 85.941 85,944 Gwariant Gweithgareddau elusennol (101,9221 (75.615) Incwm ftet 116,1311 9,736 Cysoni'r Cronfeydd Cysoni'r cronfeydd a ddygwyd ymlaen Cyfanswm y cronfeydd a gariwyd ymlaen 91,583 7S,452 81,847 91,583 Tudalen 7 Menter laith Casnewydd Mantolen ar 31 Mawrth 2023 2023 2022 Aseda dlo Asedau thriaethol Nodyn 6,407 2.158 sedau Dyledvryr AJian yn y banc 10 7,193 69.750 J.186 87.619 Yn ddyledus o fth•m un bl￿ddyn Asedau ngt cyfredol Cyfanswm a5edau Ilai dykdion cyfredol A$edau net 11 16.080 70,863 TT,270 77,270 11.380) 89,425 91,583 91.583 Cronfeydd wfyngethg Cronfeydd wrth gefn Cronfeydd ¢yffredinol Cyfanswm y cionleydd 5,899 30,018 55,666 91.583 30.146 47,124 77,270 Ma& gan y cwmni elusennol ha￿1 i beiltho a chynnal awtht. dan Adran 477 0 Ddeddfcwmniau 2006. am y lI￿dtyn yn diweddu ar 31 Mawrth 2022. Nid yw'r aelodau weith gofyn i'r cwmni elusennol gynnal awdit o'u ¢yfrifDn ariannol am y fib•yddyn yn diweddu 31 Mawrfh 2022 yn unol ag Adran 476 Deddf CwmnTau 20￿. Mae'r ymddiriedol￿1 yn cydnabod eu cyfrtfoldeb dros y canlynol.. lal sicrhau bod y cwmni elusennol yn ¢adw ¢yth"fon $ln ¢yd-fynd a gofymion Athan 386 a 387 0 Ddeddfcwmnlau 2006. ac Ibl yn paratoi datganiadau ariannol sy'n adlwrchu'n gy*ar a theg sefyllfa'r cvKnni elusennol ar ddfftdd pob blwyddyn ariannol. gan gynnwys y gwarged neu'r ddWed yn unol a pfynion Athannau 394 a 395 ac sydd fel arall yll Cydymffurfo a gofynion DeddfCwmnFau 2006 0 saf0￿1 datyaniadau arsannd sy'n bethnasol i gNmnlau elusennol. Cafodd y dalganiadau ariannol hyn eu paratoi i gy¢tymfftJrfio a go￿1CM arbennig Rhan 15 0 Ddeddf CwmnTaLr 2006 8y'n berthnasol i gwmnyau dusennol bychan. Cafodd y datganiadau ariannof eu cyrrwaow gan F￿&S yr YMd(ttriedol￿ ar......... rhan gan= a'u Ilofnodi ar eu Ymdthrie￿￿ Mae'r nothadau ar thdalennau 9 i 15 yn rh￿ annatod otr datyaniadau ￿&M01 h￿. Tudalen 8 Menter lailh Casnewydd Nodiadau i'r Datyaniadau Ariannol am y Ihvyddyn yn diweddu 31 Mawrth 2023 11 Gwybodaeth Statudol Mae Menter laith Casnewydd yn gwmni cyfyngedrg dan I￿￿rant wedi ei ymgorflori yng Nghymru o levm y Deymas Gyfvnol. Y Swyddfa Gofrestredig yw Unit 21Uned 2. The Provision Market, Casnewythl, Cymru, NP20 1DD. Mae'r dalganiadau ariannol wedi eu cyfiwo me4m Stethg {£1, sef arian tr￿ed y cwnmi. yn gpwn i'r bunt agosaf. Prif ddiben a nalur y¥ elusen ￿ i gynyddu defnydd y GyrNaeg gan blant ac oedoh.on Casnewydd a'i g¥￿eud yn iaith syn rhan o waed natuiiol y ddina5 gan alluogi PO￿ Ca5newydd i ￿ a gweithio yn y Gymraeg. Caiff y wil bolislau cyfvifo a ddefnyddrffjid 7hryth baratoi r datganiadau ariannol hyn eu nodi i$od. Cafodd y pollsyau eu gwe1threi￿'n gyson dros yr hdl ljfftyddoedd a gynwymir, oni nodir yn wahanol. 21 Polisiau Cylrifyddu Sail paratoi'r datyaniadau ariannol Mae dalganiadau ariannol y ¢wmni dusennol. sydd yn endid budd cyhoedthts o dan FRS 102, wedi cael eu paratoi yn unol a SORP (FRS 102) AcGounfing and Reporting by Charih"es." Ststement of Recommended Practic8 sy'n gyrrws i elusennau syn paratoi eu cyfrifon yn unol a Safon Adroddiadau AJiannol yn y Deyvnas Gylunol a Gweriniaeth Iweiddon (FRS 102) (gweithre¢Jol 0 1 lonaYK 2019), a Deddf Cwmniau 20C6. Mae'r datganiadau ariannol wedi eu paratoi ¥ sail conlensiwn hanesyddol. Mae Menter laith casnt￿dd yn ¢￿dd a'ri*ffviad o endKJ W ¢yhoedths dan FRS 102. Carff yr asedau a'r dyledion eu cydnabod o'r cy¢hwyn cyntaf ar gost neu werth gweithrethad hanesyddd oni nodir yn wahanol yn y nodyn I no￿adaU cyth.fo perthnasoS. Incwm o weithgaTrddau ￿senn01 Mae'r incwm o weithgareddau dusennol yn cymrnyys a dderbynbwid dan g￿ndeb neu Ile bo'r havA yn amodol ar berfformiad dan amodau penodol. Caiff yr incwm hwn ￿ gydnabod gan bod y gwasanaethau perthynol yn cael eu daTparu. ac y mae yna hth. a thebygolr*rydd o dderbynneb, a gellir mesur y swm gyda dibynathryedd th"gonol. Caiff yr incwin ei ohirio Ile bo'r arian yn cael ei ddethn cyn cyfiawni'r gwasanaeth neu'r thgwydrfiad mae'r *ian yn berthnasol iddo. Incwm I￿￿￿50ddiadaU Caiff incwm o fijddsoddiadau ei gydnabod ei dd￿rtr￿. Nid boli51 gan yr elusen i ddangos incwm net o wariant. GwariaTrt Caiff ymrvdymiadau eu cydnabod fel qwariant cyn ￿nted ag y bo rheidrwydd cyfreithiol neu ymarferol yn yrymo'r elusen i'r gwariant hwnrAv. Mae'n debygol y bydd rhaid trosglwyddo budthannau economaidd fel 5eliad a gellir mesur yr yM￿Miad mewn modd dibyna¢fvry. Caiff y gwariant ei thifo ar sail croniadau. ac fe'i dosbarffid dan benawdau sy'n corlannu'r holl g05tau o fe￿ y categori. Lle nad oes modd cluslmodi ¢ostau dan bennawd penodol. maent weth ei ¥u$trodi o dan wetihgareddau ar sal sy'n gy50n a'r defrbydd a vffleir o'r adnoddau. Tudalèn 9 Menter laith Casnewydd Nodiadau i'r Datganladau Ariannol am y ￿ddyn yn diweddu 31 Mawrth 2023 (parhadl 21 Polisiau Cyfrifyddu (parhad) Gwariant Iparhad) ae Costsu $y'n yrrwieud a ¢ho