REGISTERED CHARITY NUMBER.. 1189213
Re
)ort of the Trustees and
Unaudited Finonp.o.1 Statem_
for the Year Ended 3tst Marth 2024
for
h M -thrin a fi a Fi Cwarter Bath
Ashmole & Co
Chartered Certified Accountants
Castle House
High Street
Ammanford
Carmarthenshire
SA18 2NB

CLkh Meithrin a fl a Fl Cwarter Bath
Content5 of the fjnanual Ststements
for the
ear ended 315t Marth 2024
Report ofthe Tr￿tee5
Independent Examiner's Report
Statement of financial ArtNilies
Balance Sheet
Note5 to the Financial Statements
9 to 17
Detailed Statement of Finantial Arthities

Ich Meithrin a Ti a Fi Cwarter Bach
Re
rt of the Trustees
ear ended 31st March 2024
for the
The trustees present their report with the financial statements of the charity for the year ended
31st March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities..
Statement of Recommended Practice applicable to charities preparing their account5 in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January
20191.
The Trustees of Cylch Meithrin a Ti-a-fi Cwarter Bach present their annual report and accounts for the year
ended 31st March 2023, and confirm they comply with the requirements of the Charities Act 2011.
OBJECTIVES AND AcfiviTIES
Objectives and aims
The objective of Cylch Meithrin Cwarter Bach is to advance the education of preschool children aged 2
years to 5 years in Cwarter Bach and surrounding areas, through the medium of the Welsh language in a
friendly and caring environment.
Our Aims-
To develop children's concentration and listening skills.
To encourage children's creativity and imagination.
To help children to express their feelings.
To help children develop a sense of achievement and confidence.
To enable the child to interact with other children and adults.
To help children become aware of the needs of others.
To develop the child's hand eye co-ordination and manipulative skills.
To encourage children to become independence and responsibility for their actions.
To help the children develop their communication skills.
To provide a safe learning environment. and above all.
To have FUN...I
Public benefit
The trustees confirm that they have complied with their duty in section 17151 of the 2011 Charities Act with
regard to the Charity Commission's general guidance on public benefit when reviewing the Charity's aims
and objectives in planning of future activities.
Cylch Meithrin a ti a fi Cwarter bach has demonstrated that our aims are for public benefit through the
provision of activities and everbt5 which have enabled children to attend early years care and educational
development in a safe environment.
Page I

ch Meithrin a Ti a Fi Cwarter Bach
Re
rt of the Trustees
ear ended 31st March 2024
for the
ACHIEVEMENT AND PERFORMANCE
Charitable activities
We are a high quality and friendly Early Years Care and Education setting, catering for children ages 2
years through the medium of Welsh. We follow the Foundation Phase curriculum - which we adapt to suit
our younger children - with the emphasis on learning through play and exploration.
The setting is open every weekday morning from 08.30am to 12=OOpm and every Monday, Tuesday and
Wednesday afternoons from 12.40pm
14.45pm for up to 17 children each session as per our Care
Irbspectorate Wales Registration.
We offer funded childcare places up to IS hours per week from the term followirbg a child's 3rd birthday.
We also offer setting places for 3 hours per morning se55ion Monday to Friday via the Childcare Offer for
Wales.
If applicable, parentslguardians can claim tax free childcare through the Childcare Choices scheme.
All our sessions are open during Carmarthenshire County Council school term times only. We are closed on
all UK Bank Holidays.
We offer a wide range of play activities that are planned and well supervised to promote progress in all
areas of a child's learning and development as well as continuous provision offering a variety of free choice
learning experiences. We operate a Key Child/Practitioner system where our highly qualified Nursery
Practitioners observe, assess and record each child's individual learning, development and progress on a
continual basis. Our Nursery practitioners also plan next steps in each child's individual development
through structured adult planned activities.
Our Care Inspertorate Wales Childcare Inspection held on 26th September 2023 was really positive. The
outcome for thi5 inspection was based on the following areas=
The four main outcomes from an inspection are=
Poor
Adequate
Good
Excellent
The Inspector visiting our setting rated the Cylch as overall Good based on the individual areas inspected:
Wellbeing - Good
Care and Development Good
Environment - Good
Leadership and Management - Good
The Inspector confirmed that the Cylch has robust Risk Assessments in place as well as a robust system for
ensuring that all Policies, Procedures and Statements are regularly updated and are available for all
interested parties.
The setting has a clear focus on Health and Wellbeing (both physical and nutritiorbal understanding) as
evidenced by staff following Ouf daily routine. planning structured activities. snack times and supporting
the children in their play.
The running of our setting continues to be supported by fundraising events held throughout the year as
well as donations and grant funding.
Our current situation will provide a challenging Autumn Term with a significant drop in the number of
children attending the Cylch due to a high number of children transitioning to Meithrinfa Ysgol Brynaman.
Page 2

ch Meithrin a fi a Fi Cwarter Bxh
Re
rt of the Trustees
for the ear ended 31st March 2024
Ti-a-Fi
Due to ongoing staffir)g issues our Ti-a-fi will remain closed until September 2023.
FINANCIAL REVIEW
Financial position
Cylch Meithrin a Ti-a-fi Cwarter Bach fees were significantly lower than predicted due to the low number of
children attending the Cylch.
This funding wa5 used to purchase ongoing resources. children's daily snacks and any administrative costs.
During March 2023 we received a sustainability grant from Mudiad Meithrin for £2,927 to help cover
staffing costs and rent when the numbers of children attending did not cover these costs.
We also received a grant for £350 from the Carmarthenshire County Council, Family Information, Childcare
and Play, Child Development Fund Welsh resources grant for Childcare Providers 2022/23. This grant was
used to purchase a number of Welsh language books. toys and puzzles to further develop the children's
learning through the medium of Welsh.
Fundraising continues to be difficult. The children took part in a Sponsored Obstacle Course whith raised
£192 our Christmas Raffle raised £212 and a further £70 was raised by selling an unused/unsuitable
resource. These funds were used to purchase resources and equipment for the children.
Reserves policy
The results for the year and the financial position of the Charitable Incorporated Organisation are
presented in the financial statements on pages 7 to 16. The net incoming resources of unrestricted funds
show a deficit of £3,455.
At present the free reseTves are £4,238. The trustees aim to retain sufficient reserves required to finance
the day running costs of the Charitable Incorporated Organisation for the next twelve months. The
adequacy of the reserves policy is reviewed annually.
FUTURE PLANS
Cylch Meithrin a Ti-a-fi Cwarter bach will continue to deliver child care and education provisions to children
with emphasis on learning through plav.
Much of the charities work is ongoing and involves staff working within welsh government guidelines and
continuing to develop quality of care provision.
5TRucfuRE. GOVERNANCE AND MANAGEMENT
Structure, Governance and Management
The charity is controlled by its governing document. a deed of trust and constitutes an unincorporated
charity.
Page 3

Ich Melthrin a fi a Fi Cwarter Bach
Re
rt of the Trustees
ear ended 31st March 2024
for the
Cylch Meithrin a Ti-a-fi Cwarter Bach 15 3 Charitable Incorporated Organisation run by a voluntary
committee. The committee. made up of the organisations three Trustees, meets once during every term of
the school calendar or more frequently if required. Our Annual General Meeting takes place during the
Autumn Term following the end of the financial year. All Trustees give up their time freely and no
remuneration has been paid to any Trustee during this financial period.
In addition to termly meetings, we also hold stsff meetings where our Person-in-charge will take
recommendations back to the Trustee/Committee meetings for further discussion and approval. Our
Person-in-charge also presents up to date reports on the day to day running of the Cylch including child
attendance numbers.
Parental involvement in the daily sessions at the Cylch remains indefinitely suspended and will be
re-introduced when the Trustees/Staff feel it is safe to do so.
Our Person-in-charge continues to support Volunteers working at the Cylch Meithrin to complete their
Childcare qualifications. At present we have one person completing volunteer hours within the Cylch.
We continue to welcome parental involvement in all our fundraising events.
Jane Thomas
Chair/Trustee
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charlty number
1189213
Princlpal address
93 Llandeilo Road
Upper Brynamman
Carmarthenshire
SA18 IBE
Trustees
E J Thoma5
J G Tonen
E L Morgan
Independent Examiner
Ashmole & Co
Chartered Certified Accountants
Castle House
High Street
Ammanford
Carmarthenshire
SA18 2NB
Page 4

Ich Meithrin a Ti a Fi Cwarter Bach
Re
rt of the Trustees
for the ear ended 315t March 2024
Approved by order of the board of trustees on
and sigried on its behalf by..
JGTonen-Tr
ee
Page 5

Inde
endent Examiner's Re
ort to the Trustees of
Ich Meithrin a Ti a Fi Cwarter Bach
Independent examiner's report lo the trustees of Cylch Meithrin a fi a Fi Cwarter Bach
I report to the charity trustees on rny examination of the accounts of Cylch Meithrin a Ti a Fi Cwarter Bach
Ithe Trust) for the year ended 31st March 2024.
Responsibilitles and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance
with the requirement5 of the Charities Act 20111'the Act'l.
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and
in carrying out my examination I have followed all applicable DirectlOll5 given by the Charity Commission
under Section 14515llbl of the Act.
Independent examiner's statement
I have completed my examin3tion. I confirm that no material matters have come to my attention in
connectior) with the examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the Trust as required by Section 130 of the Act- or
the accounts do not accord with those records- or
the accounts do not comply with the applicable requirements concerning the form and content of
accounts set out in the Charities {Accounts and Reports) Regulations 2008 other than arby
requirement that the accounts give a true and fair view which is not a matter considered as part of
an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
Vinal Patel
Ashmole & Co
Chartered Certified Accountants
Castle House
High Street
Ammanford
Carmarthenshire
SA18 2NB
Date..
Page 6

Ich Meithrin a Ti a Fl Cwarter Bach
Statement of Flnanclal Activities
for the
ear ended 31st March 2024
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted Restricted
fund
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
53
53
15
Charitable activities
Activities and Events
22.545
750
23.295
27.004
Total
22,598
750
23.348
27,019
EXPENDITURE ON
Charitable activities
Activities and Events
Governance costs
21,714
1.146
3.677
25,391
1,146
26,614
1.008
Total
22,860
3,677
26,537
27,622
NET INCOMEI(EXPENDITURE)
(262)
12,927)
(3.189)
16031
RECONCILIATION OF FLINDS
Total funds brought forward
4,238
3,233
7,471
8,074
TOTAL FUNDS CARRIED FORWARD
3,976
306
4.282
7,471
The notes form part of these financial ststements
Page 7

Ich Meithrin a Ti a Fi Cwarter Bach
Balance Sheet
31st March 2024
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted Restricted
fund
fund5
Note5
CURRENT ASSETS
Debtors
Cash at bank and in hand
io
390
4,874
390
5.180
711
7.768
306
5,264
306
5,570
8,479
CREDITORS
Amounts falling due within one year
li
11,288)
(1.2881
11.0081
NET CURRENT ASSETS
3,976
306
4,282
7,471
TOTAL ASSETS LESS CURRENT LIABILITIES
3.976
306
4,282
7,471
NET ASSETS
3,976
306
4.282
7.471
FUNDS
Unrestricted funds
Restricted funds
12
3,976
306
4,238
3,233
TOTAL FUNDS
4,282
7,471
The financial statements were approved by the Board of Trustees and authorised for issue on
.,11 J.o!.l. ￿ a.s............ and were signed on its behalf by..
rustee
The notes form part of these financial statements
Page 8

Ich Meithrin a fi a Fi Cwarter Bach
Notes to the Financial Statements
for the
ear ended 31st March 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statement5 of the charity, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities-
Statement of Recommended Practice applicable to charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021
(effective l January 20191,, Financial Reporting Standard 102 The Financial Reporting Standard
applicable in the UK and Republic of Ireland. and the Charities Act 2011. The financial statements
have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to
the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon a5 there is a legal or constructive obligation
committing the charity to that expenditure. it is probable that a transfer of economic berbefit5 will be
required in settlement and the amount of the obligation can be measured reliably. Expenditure is
accounted for on an accruals basis and has been classified under headings th3t aggregate all cost
re13ted to the category. Where costs cannot be directly attributed to particular headings they have
been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
trustees.
Restricted funds can only be used for particular restricted purpose5 Wlthin the objects of the charitv.
Restrictiorbs arise when specified by the donor or when funds are raised for particular restricted
purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
Page 9
continued...

C Ich Meithrin a Ti a Fi Cwarter Bach
Notes to the Financial Stalements- continued
for the ear ended 31st Marth 2024
DONATIONS AND LEGACIES
31.3.24
31.3.23
Donations
53
15
INCOME FROM CHARITABLE ACTIVITIES
31.3.24
31.3.23
Activity
Activities and Events
Activities and Events
Activities and Events
Fundraising events
Nursery fees received
Grants
739
21.806
750
474
23,253
3.277
23,295
27.004
Grants received, included in the above, are as follows:
31.3.24
31.3.23
Sustainability Grant
Child Development fund
750
2,927
350
750
3,277
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 5)
Support
costslsee
note 61
Totals
Activities and Events
Governance costs
23.144
2,247
1.146
25,391
1,146
23,144
3.393
26,537
Page 10
continued...

Ich Melthrin a fi a Fi Cwarter Bach
Notes to the Financlal Statements- continued
for the
ear ended 31st March 2024
DIRECT COSTS OF CHARITABLE AcnviTIES
31.3.24
31.3.23
Staff costs
Professional costs
Rent
Snacks
Training costs
21,522
114
837
282
389
23,705
39
561
236
148
23,144
24,689
SUPPORT COSTS
Governance
costs
Management
Totals
Activities and Events
Governance costs
2.247
2.247
1,146
1,146
2,247
1,146
3,393
Support costs. included in the above, are as follows-
31.3.24
31.3.23
Activities
and
Events
Governance
Costs
Total
activities
Total
activities
Insurance
Telephone and Internet
Sundries
Equipment and repair costs
Subscriptions and memberships
Accountancy and legal fees
200
519
28
1.218
282
200
519
28
1.218
282
1.146
185
434
35
1,012
259
1,008
1.146
2,247
1,146
3,393
2,933
Page 11
continued...

Ich Meithrin a Ti a Fi Cwarter Bach
Notes to the Financial Statements- continued
for the
ear ended 31st March 2024
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31st March 2024 nor for
the year ended 31st March 2023.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31st March 2024 nor for the year ended
31st March 2023.
STAFF COSTS
31.3.24
31.3.23
Wages and salaries
21.522
23,705
21,522
23,705
The average monthly number of employees during the year was as follows-
31.3.24
31.3.23
Average number of employees
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted
fund
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
15
15
Charitable activities
Activities and Events
23,727
3,277
27,004
Total
23,742
3,277
27,019
EXPENDITURE ON
Charitable activities
Activities and Events
Governance costs
26,189
1,008
425
26,614
1,008
Total
27,197
425
27,622
NET INCOME/IEXPENDITUREI
13,4551
2,852
16031
Page 12
continued...

C Ich Meithrin a Ti a Fi Cwarter Bach
Notes to the Financial Statements- continued
for the
ear ended 31st March 2024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued
Unrestricted Restricted
fund
funds
Total
funds
RECONCILIATION OF FUNDS
Total funds brought forward
7.693
381
8,074
TOTAL FUNOS CARRIED FORWARD
4,238
3,233
7,471
10. DEBTORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR
31.3.24
31.3.23
Trade debtors
390
711
ii.
CREDITORS: AMOUNTS FALLING DUE WITHIII ONE YEAR
31.3.24
31.3.23
Taxation and social security
Other creditors
208
1,080
1,008
1,288
1,008
12. MOVEMENT IN FUNDS
Net
movement
in funds
At
31.3.24
At 1.4.23
Unrestricted funds
General fund
4,238
(262)
3,976
Restricted funds
Sustainability Grant
Mudiad Meithrin
2.927
306
12,9271
306
3.233
{2,927}
306
TOTAL FUND5
7.471
13,189)
4,282
Page 13
continued...

Ich Meithrin a fi a Fi Cwarter Bach
Notes to the Financlal Statements- continued
for the
ear ended 31st Marth 2024
12.
MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above are as follows=
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted fund5
General fund
22.598
{22,8601
1262)
Restricted funds
Sustainability Grant
750
13,6771
12,927)
TOTAL FUNDS
23,348
126.537)
{3,1891
Comparatives for movemenl in funds
Net
movement
in funds
At
31.3.23
At 1.4.22
Unrestricted funds
General fund
7,693
13.4551
4,238
Restrlrted funds
Sustainability Grant
Mudiad Meithrin
2,927
1751
2,927
306
381
381
2,852
3,233
TOTAL FUNDS
8.074
16031
7,471
Page 14
continued...

C Ich Meithrin a fi a Fi Cwarter Bach
Notes to the Financial Statements- continued
for the
ear ended 31st March 2024
12. MOVEMENT IN FUNDS- continued
Comparative net movement in funds, included in the above are as follows-
Incoffling
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
23,742
127,1971
13,4551
Restricted funds
Sustainability Grant
Mudiad Meithrin
Child Development fund
2.927
2,927
1751
1751
350
13501
3,277
14251
2,852
TOTAL FUNDS
27,019
127.6221
16031
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
in funds
At
31.3.24
At 1.4.22
Unrestricted funds
General fund
7,693
{3,717}
3,976
Restricted funds
Mudiad Meithrin
381
1751
306
TOTAL FUNDS
8,074
{3,7921
4,282
Page 15
continued...

Ich Meithrin a fi a Fi Cwarter Bach
Notes to the Financial Statements- continued
for the
ear ended 31st Marth 2024
12.
MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined net movement in funds, included in
the above are as follows-
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
46,340
150,0571
13,7171
Restrlcted funds
Sustainability Grant
Mudiad Meithrin
Child Development fund
3.677
13.6771
175}
1751
350
13501
4,027
14.1021
1751
TOTAL FUNDS
50.367
154.1591
13,7921
Sustainability grant fund A restricted fund formed from a grant received from Carmarthenshire
County Council to maintain the opening of the cylch. This has been achieved by paying rent, wage5
and purchasirbg personal protective equipment.
Mudiad Meithrin fund - A restricted fund formed from a grant received to re-op the Ti-a-fi. This ha5
been achieved by covering leaders wages, set up costs and resources suitable for babies and young
children.
Alice Sharp fund - A restricted fund formed from a grant received from Carmarthen5hire Countv
Council to purchase training frorn Alice Sharp Ltd. This has been achieved by purchasing dynamic
training for staff to feel motivated. energised and supported.
Child Development fund A restricted fund formed from a grant received from Carmarthenshire
County Council to purchase toys and books to further develop children's Welsh language.
Page 16
continued...

Ich Meithrin a fi a Fi Cwarter Bach
Notes to the Financial Statements- contlnued
for the
ear ended 31st March 2024
13. REiATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st March 2024.
Page 17

C Ich Meithrin a Ti a Fl Cwarter Bach
Detailed Statement of Financial Activities
for the
ear ended 31st March 2024
31.3.24
31.3.23
INCOME AND ENDOWMENTS
Donations and legacies
Donations
53
15
Charitable activities
Fundraising events
Nursery fees received
Grants
739
21.806
750
474
23,253
3,277
23,295
27.004
Total incorning resources
23.348
27,019
EXPENDITURE
Charitable activities
Wages
Professional costs
Rent
Snacks
Training costs
21.522
114
837
282
389
23,705
39
561
236
148
23,144
24.689
Support C05tS
Management
Insurance
Telephone and Internet
Sundries
Equipment and repair costs
Subscriptlons and memberships
200
519
28
1,218
282
185
434
35
1,012
259
2,247
1,925
Governance costs
Accountancy and legal fees
1,146
1,008
Total resources expended
26,537
27,622
Net expenditure
(3,1891
16031
This page does not form part of the statutory financial statements
Page 18