Adroddiad y Cadeiryddion 2024-25
Mae hon wedi bod yn flwyddyn o fynd a dod, gan ffarwelio â thristwch â rhai aelodau o staff a chroesawu aelodau newydd o staff yn wresog. Rydym yn hynod ffodus hefyd fod dau berson galluog ac ymroddgar iawn wedi ymuno â phwyllgor y Fenter yn ystod flwyddyn.
Gwnaethom groesawu Swyddog Datblygu Cymunedol newydd, Shane Parsons ym mis Chwefror 2025. Mae Shane eisoes wedi cychwyn digwyddiadau newydd cyffrous e.e. ein Clwb Bwyd Misol newydd a Chaffi gyda’r nos. Mae’r rhain yn gyfleoedd ardderchog i bobl sy’n dysgu, a dysgwyr profiadol fel ei gilydd, ddod ynghyd i sgwrsio a meithrin cyfeillgarwch dros ddiod neu bryd o fwyd. Rydym yn edrych ymlaen yn fawr at weithio ymhellach gyda Shane ac i elwa ar ei holl brofiad a sgiliau.
Hefyd, fe wnaethom ffarwelio â’n Huwch-weithiwr chwarae llawn-amser, Olivia Browning gan groesawu Meurig Watkins i’r swydd yn ei lle. Rydym yn ddiolchgar iawn i Olivia am ei chyfraniad ac yn dymuno’n dda iddi hi yn ei swydd newydd. Mae Meurig wedi bod yn weithgar iawn yn cynnal y clybiau ôl-ysgol, Sbort a Sbri a rhaglen Bwyd a Hwyl. Gwnaethom gydlynu’r rhaglen honno yn ystod mis Gorffennaf a mis Awst, (ar ran Cyngor Dinas). Roedd y ddarpariaeth yn llwyddiannus ac roedd y galw am leoedd yn uchel. Cawsom adborth cadarnhaol gan ei harianwyr a’r rhieni. Cafodd Gŵyl Newydd, gŵyl gelfyddydol a diwylliannol Cymraeg Casnewydd ei chynnal am y chweched flwyddyn ar 28 Medi yn Theatr Glan yr Afon eleni. Mae staff y Fenter yn cyfrannu’n fawr at ei threfnu a’u cynnal. Diolch i holl ysgolion Cymraeg Casnewydd am gymryd rhan ac i Harding Evans am noddi. Rydym yn ffodus bod yr ŵyl yn tyfu ac yn datblygu bob blwyddyn gan gynnig cyfleoedd i bobl glywed a defnyddio’r Gymraeg mewn awyrgylch creadigol llawn hwyl. Ymunodd Thomas Hughes â’r pwyllgor fel ein trysorydd newydd ar ddechrau’r cyfnod hwn. Mae gan Thomas brofiad helaeth iawn yn y mentrau iaith ac ym maes y Gymraeg mewn sefydliadau mawrion y sector gwirfoddol. Mae’n fraint cael Thomas yn ein plith.
Roeddem yn ffodus iawn hefyd o groesawu Rhiannon Inight i’r pwyllgor ym mis Mawrth. Mae Rhiannon yn frodor o Gasnewydd, yn frwd dros y Gymraeg ac ac mae ganddi rwydweithiau eang yn y ddinas.
Cawsom wybod ar ddechrau’r flwyddyn bod y Fenter wedi ennill £40,000 ychwanegol o gyllid gan Lywodraeth Cymru. Cytunwyd y bydd yr arian hwnnw yn cael ei ddefnyddio i gyflogi Swyddog prosiectau a fydd yn denu arian grantiau i sefydlu prosiectau a digwyddiadau Cymraeg newydd ac arloesol yn y ddinas.
Mae rhent yr uned yn y farchnad wedi codi’n sylweddol ac mae angen i ni ystyried dewisiadau eraill o ddifrif ar gyfer y dyfodol.
Rydym yn hynod ddiolchgar i’n holl staff a gwirfoddolwyr am eu hymroddiad a gwaith caled yn ystod y flwyddyn.
Ruth Willis Mair Rees
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 2025
Menter Iaith Casnewydd
Contents
Page
-
2 Legal and administrative information
-
3 Directors' Report
-
6 Report of the Independent Examiner
-
7 Statement of financial activities
-
8 Balance sheet
-
9 - 15 Notes to the financial statements
The following pages do not form part of the statutory financial statements:
- 16 Detailed statement of financial activities
Page 1
Menter Iaith Casnewydd
Company information
Charity trustees Mr S A Blundell and company directors Dr M Rees Mrs R Willis Ms R Inight – appointed 30.06.2025 Mr T J Hughes – appointed 01.01.2025 Ms S W Thomas Chairperson Dr M Rees Mrs R Willis Company secretary Mr D Rh Henry – resigned 30.08.2025 Registered number 09044650 (Wales) Registered office Uned 2/Unit 2 The Provision Market Newport NP20 1DD Independent examiners Llama Accounting Ltd 10 JR Quarter Moy Road Industrial Estate Taffs Well CF15 7QR
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Menter Iaith Casnewydd
Trustees' Report for the year ended 31 March 2025
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 2023. 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
A word from the Chief Officer
Our location at Newport market is key for us to engage in the community of Newport. Our unit which is on the high street but also attached to Newport Market gives us a fantastic presence. And a brilliant hub for anyone who wants to come in and have a conversation in Welsh or about the possibilities and opportunities of learning Welsh.
Being able to be apart of events and celebrations like Newport food festival, seasonal events and comedy weekends is a great benefit too. Not only to promote our messages to use Welsh but also to engage with other partnerships and companies.
The market is a significant cost to Menter Casnewydd. We are hoping to make arrangements with Newport market to move on and hopefully find a more suitable cost effective location. Possibly moving our activities into the community and having a less of a shop front and more office type base.
Additionally, we have more members of staff now. We are a team of 5. This increased workflow but obviously staff costs. We need to increase our income and decrease our spending especially with our location costs and services.
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 have 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.
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.
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Menter Iaith Casnewydd
Trustees' Report for the year ended 31 March 2025 (continued)
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:
Mr S A Blundell Dr M Rees Mrs R Willis Ms R Inight – appointed 30.06.2025 Mr T J Hughes – appointed 01.01.2025 Ms S W Thomas
Financial review
The results of the charity for the year ended 31 March 2025 are reported in the Statement of Financial Activities. Total income was £110,705 (2024: £104,250) and £127,207 was spent (2024: £107,034) and therefore net expenditure was £16,502 (2024: net expenditure £8,122).
The company's total reserves as at 31 March 2025 were £57,984 (2024: £74,486), of which £nil (2024: £nil) related to restricted reserves and £15,227 (2024: £30,888) 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.
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Menter Iaith Casnewydd
Trustees' Report for the year ended 31 March 2025 (continued)
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.
These funds are reported as a 'Reserve' in the accounts of Menter Iaith Casnewydd. Menter Iaith Casnewydd seeks to keep the total reserve at £30,000 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 Llama Accounting Ltd, 10 JR Quarter, Moy Road Industrial Estate, Taff’s Well, CF15 7QR
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 .......27.1.2026............................ and was signed on their behalf by:
Name: Thomas Hughes Trustee
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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 2025.
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 to 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:..........27.01.2026................................ L Hughes Llama Accounting Ltd 10 JR Quarter Moy Road Industrial Estate Taffs Well CF15 7QR
Page 6
Menter Iaith Casnewydd
Statement of financial activities (including income and expenditure account)
for the year ended 31 March 2025
| 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 |
2025 £ 110,349 356 110,705 (127,207) (16,502) 74,486 57,984 |
2024 £ 103,717 532 |
|---|---|---|
| 104,250 (107,034) |
||
| (2,784) | ||
| 77,270 | ||
| 74,486 |
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Menter Iaith Casnewydd
Balance Sheet as at 31 March 2025
| 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 Restricted fund Reserves fund General fund Total funds |
2025 £ 4,091 32,367 22,606 |
2024 £ 5,249 12,464 61,374 |
|
|---|---|---|---|
| 54,973 (1,080) |
73,838 (4,601) |
||
| 53,893 | 69,237 | ||
| 57,984 | 74,486 | ||
| 57,984 | 74,486 | ||
| - 15,227 42,757 57,984 |
- 30,889 43,597 |
||
| 74,486 |
The charitable company is entitled not to conduct an audit, under Section 477 of the Companies Act 2006, for the year ending 31 March 2025.
Members have not requested that the charitable company conduct an audit of their financial statements for the year ended 31 March 2025 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 .............27.1.2026................................... and signed on their behalf by:
Name: Thomas Hughes Trustee
Page 8
Menter Iaith Casnewydd
Notes to the financial statements for the year ended 31 March 2025
The notes on pages 9 to 15 form an integral part of these financial statements.
1) Statutory information
Menter Iaith Casnewydd is a company limited by guarantee incorporated in Wales within the United Kingdom. The registered office is Uned 2/Unit 2, The Provision Market, Newport, Wales, NP20 1DD. 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.
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Menter Iaith Casnewydd
Notes to the financial statements for the year ended 31 March 2025 (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.
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Menter Iaith Casnewydd
Notes to the financial statements for the year ended 31 March 2025 (continued)
Debtors
Trade and other debtors are recognized at the agreed amount after any commercial discount is included.
2) Accounting policies (continued)
Creditors
Creditors are recognised 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 Childcare fees (see details below) Newport County Council after-school club grant Newport County Council youth & play grant Mentrau Iaith Cymru Clybiau plant cymru grant Man cynnes grant Bwyd a hwyl grant Ar Droed grant Cwis Mawr grant Gwyl Newydd grant Interest income Total income |
2025 £ 60,000 14,159 10,000 20,888 284 1,000 - - - 500 3,518 356 110,705 |
2024 £ 60,000 21,772 12,000 2,400 6,795 250 500 532 |
|---|---|---|
| 104,250 |
Childcare fees
Childcare fees received during the year ending 31 March 2025 amounted to £14,159 (2024: £21,772)
Other grants
The company's other grant income for the year ended 31 March 2025 amounted to £nil (2024: £nil)
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Menter Iaith Casnewydd
Notes to the financial statements for the year ended 31 March 2025 (continued)
| 4) Expenditure Direct costs Core activities costs Marketing activities 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 National Insurance Other pension costs Other staff costs Holiday Clubs Wages Other pension costs After school clubs staff Wages Total employment costs General administrative expenses Rent Light & Heat Office set up costs Phone/WiFi IT expenses Professional fees Office consumables Insurance Membership Advertising Other costs Banking fees Total general administrative expenses |
2025 £ 1,280 9,046 - 10,326 2,553 706 - 3,259 13,586 72,328 - 4,241 446 - - 17,849 94,864 7,700 4,470 - 759 637 480 1,186 - 1,184 - 35 68 16,519 |
2024 £ 6,284 10,987 - 17,271 1,430 536 - 1,966 19,237 54,947 - 4,016 984 - - 12,477 72,424 |
|||
|---|---|---|---|---|---|
| 5,950 3,158 - 466 589 320 619 972 1220 (272) 113 - 13,135 |
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Menter Iaith Casnewydd
Notes to the financial statements for the year ended 31 March 2025 (continued)
5) Other indirect costs
| Depreciation of fixed assets Independent examiner's fee |
2025 £ 1,158 1,080 2,238 |
2024 £ 1,158 1,080 |
|---|---|---|
| 2,238 |
6) Analysis of staff costs and Trustees' remuneration and expenses
The Trustees did not receive any emoluments or expenses during the year (2024: £ nil).
7) Staff costs
On a monthly average, 11 members of staff were employed during the year (2024: 8).
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.
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Menter Iaith Casnewydd
Notes to the financial statements for the year ended 31 March 2025 (continued)
9) Fixed assets
| Computer equipment Equipment Total £ £ £ Cost At 1 April 2024 2,447 10,868 13,315 Additions - - - At 31 March 2025 2,447 10,868 13,315 Depreciation At 1 April 2024 (1,867) (6,199) (8,066) Expense for the year (194) (964) (1,158) At 31 March 2025 (2,061) (7,163) (9,224) Net book value At 31 March 2025 386 3,705 4,091 At 31 March 2024 580 4,669 5,249 10) Debtors: amounts due within one year 2025 £ After school club fees 19,720 Other Debtors 12,647 32,367 11) Creditors: amounts due within one year 2025 £ Trade creditors - Other creditors 1,080 1,080 |
2024 £ 12,464 |
|---|---|
| 12,464 | |
| 2024 £ - 4,601 |
|
| 4,601 |
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Menter Iaith Casnewydd
Notes to the financial statements for the year ended 31 March 2025 (continued)
12) Movements within reserves
| 12) Movements within reserves | ||||||
|---|---|---|---|---|---|---|
| At 1/4/24 £ Unrestricted reserves General fund 43,597 Reserves fund 30,889 Restricted reserves 74,486 Newport County Council youth & play grant - Newport County Council holiday club grant Gwyl newydd grant - - Cwis Mawr Grant - Total restricted reserves - Total reserves 74,486 13) Financial instruments Financial assets on the basis of amortised cost Financial expenses on the basis of amortised cost |
At 1/4/24 £ 43,597 30,889 74,486 - - - - - |
Resources received £ 75,799 - |
Resources expended £ (76,639) (15,662) (85,089) (20,888) (10,000) (3,518) (500) (34,906) (107,034) 2025 £ 32,367 1,081 31,286 |
At 31/3/25 £ 42,757 15,227 57,984 - - - - - - 57,984 2024 £ 12,463 4,601 |
||
| 75,799 20,888 10,000 3,518 500 |
||||||
| 34,906 | ||||||
| 74,486 | 110,705 | |||||
| 7,862 |
14) Related party transactions
A total of £nil (2023: £nil) was received by related parties during the year.
Page 15
Menter Iaith Casnewydd Detailed Statement of Financial Activities
for the year ended 31 March 2025
| Income Welsh Government Core Grant Newport County Council after-school club grant Ar Droed Grant Bwyd a hwyl grant Cwis Mawr grant Childcare fees Man Cynnes grant Newport County Council youth and play grant Mentrau iaith Cymru Clybiau plant Cymru Gwyl Newydd grant Interest income Total resources received Expenditure Direct costs Employment costs General administrative expenses Other indirect costs Total resources expended Net income |
2025 £ 60,000 10,000 - - 500 14,159 - 20,888 284 1,000 3,518 356 110,705 (13,586) (94,869) (16,519) (2,238) (127,207) (16,502) |
2024 £ 60,000 12,000 250 6,795 500 21,772 2,400 - - - - 532 104,250 (19,240) (72,427) (13,135) (2,238) (107,037) (2,784) |
|---|---|---|
This page does not form part of the statutory financial statements
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