REGISTERED CHARITY NUMBER: 1189213
Re
rt of the Trustees and
Unaudited Financial Statement5
for the Year Ended 31st March 2025
for
Ich Meithrin a fi a Fi Cwarter Bach
Ashmole & Co
Chartered Certified Accountants
Castle House
High Street
Ammanford
Carmarthenshire
SA18 2NB

Ich Meithrin a Ti a Fi Cwarter Bach
Content5 of the Financial Statements
for the Year Ended 31st March 2025
Page
Report of the Trustee5
Independent Examiner's Report
ststement of Finantial Activities
Balance Sheet
Notes to the Financlal Statements
9 to 17

ch Meithrin a Ti a Fi
rter Bach
Re
ort of the Trustees
for the Year Ended 315t March 2025
The trustees present their report with the financial ststements of the charity for the year ended
315t March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities-
Statement of Recommended Praetice applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republrc of Ireland IFRS 1021 (effective l January
20191.
The Trustees of Cylch Meithrin a Ti-a-fi Cwarter Bach present their annval report and accounts for the year
ended 31st March 2025. and confirm they comply with the requiremenls of the Charities Act 2011.
OBJECTIVES ANO ACTIVITIES
Objetllves and alms
The objective of Cylch Meithrin Cwarter Bach is to a{fvan￿ the education of preschool children aged 2
years to 5 years in Cwarter Bath and surrounding areas. through the medium of the Welsh language in a
friend￿ 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 encotjrage 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 Charitie5 Act with
regard to the Charity Commission's general guidance on public benefit when reviewing the Chariws aims
and objectives in planning of future activities.
Cylch Meithrin a tl 8 fi Cwarter bach has demonstrated that our aims are for public benefit through the
provision of activities and evenls which have enabled children to attend earty years care and educational
development in 3 safe environment.
Page I

ch Meithrin a fi a K Cwarter Bath
Report of the Trustees
for theyear Ended 31st March 2025
ACHIEVEMENTS AND PERFORMANCE
Charitable artivities
We are a high quality and friend￿ Pre-school setting providing Care and Education, catering for children
aged 2 - 5 years through the medium of Welsh. We follow the Earty childhood play, learning and care..
Development pathways O-3 curriculum focusing on pathway"Look at me now"12-3 yearsl.
The setting is open..
Sessional care-. Monday to Thursday Moming 08.30am- 12.(K)pm, Aftemoon I3.0￿lS.30pm.
Full Day Care: Tuesday & Wednesday 08.30am to 15.30pm
The setting is registered with Care Inspectorate Wales to care for up to 17 children each session and we are
registered with Childcare Offer Wales offering up to 30 funded childcare. If applicable, parent5/guardians
can Claim tax free childcare through the Childcare Choices Scheme.
We are open during Carmarthenshire County Council school tem) times only and are open on school inset
training days. We are closed on all UK Bank Holidays.
We offer a wide range of play activities, both inside and outside. 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
variety of free choice learning experiences. We operate a Key Child/Practitioner system where our highly
qualified nursery practitioners observe. asse55 8nd record each child's individual learning. development and
progress on a continual basis. Our nursery practitioners also plan the next steps in each child's individual
development through structured adult planned activities.
Our Care Inspectorate Wales Childcare Inspection held on 23rd September 2023 where we received was
P051tive feedback. The outcome of thi5 inspection was based on the following areas..
Wellbeing, Care and Development. Environment and Leadership and Management.
The four main outcomes from an inspection are-
Poor
Adequate
Good
Excellent
The inspection visiting our setting rated the Cylch as overall Good based on the individual areas inspected:
WellbeinE- Good
Care and Development- Good
Environment- Good
Leadership and Management- Good
The inspector confirmed that the Cylch has robust Rtsk Assessments in place as well as a robust 5VStem for
ensuring that all Policies, Procedures and Statements are regularty updated and are available for all interest
parties.
The setting has a clear focu5 on Health and Wellbeing (both physKal and nutritional understandingl as
evidenced by staff following our daily routine. planr)ing stfuctured actNities, snack times and supporting
the children in their play.
The running of our setting continued to be supported by fvndraising events held throughout the year as
well as donations and grant funding.
Our prediction for the Summer Term shows some challenge5 due with a significant drop in children
attending our setting and due to the high number of children transitioning to Ysgol Gynradd Brynamman.
Page 2

¢h Metthrin a fi a Fi Cwarter Bach
Re rt of the Trustee5
for the Year EThled 31st Mar¢h 2025
Ti-a-Fi
Due to ongoing Staffing issues and a severe drop in attendance the Ti-a-fi will remain closed for the
foreseeable future.
FINANCIAL REVIEW
Financial position
Cylch Meithrin Cwarter Bach fees were significantly lower than predirted due to the low number of
children attending the Cylch.
Funding received from fees and Brant providers in the year was used to fund ongoing resources, children's
daily snacks, Staff wages and any administrative costs.
We were fortunate to re￿1ve 3 £898 Sustainability Grant from Carmarthenshire County Council, Family
Inforrnation, Childcare and Play to help cover staffing costs.
Fundraising continues to be difficult due to the current cost of living crisis. The children took part in a
Sponsored Obstacle Course which raised £248.￿ and a further £270.IK) was raised via our Christmas
Raffle. All fundraising raised is used to purchase new resources and equipment for the children.
Reseries policy
The results for the year and the financial position of the Charitable Incorporated Organisation are
PTesented in the financial statements on pages 7 to 16. The net incoming resouices of unrestricted funds
for the year show a surplus of £845.
At present the free reserves are £5,127. 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 3nnually-
FUTURE PLANS
Cylch Meithrin Cwarter B3ch will continue to deliver childcare and education provision to children with
emphasis on learning through play and we will work closely with the local school nursery to promote
smooth transitions. The Cylch Meithrin is expected to be part of the Ftyire Start Phase 3 Expansion scheme
which is due to enroll in June 2025.
Much of the charity's work is ongoing and involves staff working within Welsh government guidelines and
continuing to develop the quality-of-care provision
STRUCTURE. GOVERNANCE AND MANAGEMENT
Structure, Governance and Managernent
The charity is controlled by its governing thcument. a deed of twst and constitutes an unincorporated
charity.
Page 3

ch Meithrin a fi a N Cwarter Bach
Re
rt of the Trustees
for the Year Ended 3tst March 2025
Cylch Meithrin a Ti-a-fi Cwarter Bach is a Charitsble Incorporated Organisation run by a voluntary
committee. The committee 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 remuneratM)n has been paid to any Tmstee
during this financial period.
In èddition to termly meetings. we also hokl staff meetings where our Person-in-charge will take
recommendations back to the Trustee/Committee meetings for further discussion and approval. Our
Person-in-charge 3150 presents up to date reports orh the day to day running of the Cylch induding child
attendance numbers.
Parental involvement in the da1￿ sessions at the Cylch remains indefinitely suspended and will be
re-introduced when the Trustees/Staff feel it is safe to do 50.
Our Person-in-Char8e 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.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1189213
Principal address
Neuadd Gynoeddus 8ryn3man
Hall Street
Brynaman
Rhydaman
SA18 ISF
Trustees
E J Thomas (resigned 19.3.251
l G Tonen (resigned 19.3.251
E L Morgan (resigned 19.3.251
N W Turner (appointed 19.3.251
L J james (appointed 19.3.251
J M Jones (appointed 19.3.251
G R Rees (appointed 2.4.251
Independent Examiner
Ashmole & Co
Chartered Certified Accountants
Castle Hovse
High Street
Ammanford
CaTmarthenshire
SA18 2NB
Page 4

Ich Melthrln a fi a Fi Cwarter Ba¢h
Re
rt of the Trustees
forthe Year Ended 31st March 2025
Approved by order of the board of trustees on ................ .
- and signed on its behalf by..
J M Jones- Trustee
Page 5

Inde
dent Examinerfs R
Ich Meithrin a fi
ort to the Trustees of
Fi Cwarter Bach
Independent examlner's report to the trustees of Cyl¢h Meithrin è fi a Fi Cwarter Bach
I report to the charity trustees on my examination of the accounts of Cylch Meithrin a Ti a Fi Cwarter Bach
Ithe Trust) for the year ended 31st March 2025.
Responsibilities and basis Of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance
with the requirements of the Charities Art 2011 Ilhe Act'l.
I report in respett of my examination of the Trust's accounts caffied out under Settion 145 of the Act and
in carrying out my examination I have followed all applicable Directions given by the Charity Commission
under Section 14515llbl of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respert-
accountbng records were not kept in respect of the Trust as required by seCt￿n 130 of the Act; or
the accounts do not accord with those records.. or
the accounts do not comply with the applicable ￿QuIrements concerning the form and content of
accounts set out in the Charities IAcco¥Jnts and Reports) Regulations 2CKJ8 other than any
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..
..3..1..l.to l..a. S
Page 6

ch Metthrin a fi a R Cwarter Bach
Statement of Financial Activities
for the Year Ended 31st March 2025
31.3.25
Total
funds
31.3.24
Total
funds
Unrestrirted
fund
Restfirted
funds
Notes
INCOME AND ENDOWMENTSFROM
Donations and legacie5
53
Charitsble activities
Activities and Events
23,313
16.650
39,963
23,295
Total
23,313
16,650
39,963
23,348
EXPENDITURE ON
Charitable actlvities
Activities and Events
Governance costs
22.581
16,537
39,118
25,391
1,146
Total
22,581
16,537
39,118
26,537
NET INCOME/{EXPENDITUREI
732
113
13.1891
RECONCILIATION OF FUNDS
Total funds brought forward
3.976
306
4,282
7,471
TOTAL FUNDS CARRIED FORWARD
4,708
419
5,127
4.282
The notes form part of these financial statements
Page 7

ch Meithrin a Ti a Fi Cwarter Bach
Balance Sheet
31st Marth 2025
31.3.25
Total
funds
31.3.24
Total
funds
Unrestrirted
fund
Restricted
funds
Notes
CURRENT ASSETS
Debtors
Cash at bank and in hand
io
1,837
4,878
1,837
5.297
419
5,180
6,715
419
7,134
5,570
CREDITORS
Amounts falling due within one year
li
12.(KJ71
2,0071
11,288
NET CURRENT ASSETS
4,708
419
5,127
4,282
TOTAL ASSETS LESS CURRENT UABILITIES
4.708
419
5,127
4.282
NET ASSETS
4,708
419
5.127
4,282
FUNDS
Unrestricted funds
Restricted funds
12
4,708
419
3,976
306
TOTAL FUNDS
5,127
4,282
The financial statements were approved by the Board of Trustees and authorised for issue on
- and were signed on its behalf by..
JMI
- Trustee
The notes form part of these financial statemer)ts
Page 8

ch Melthrln a fi a ff Cwarter Bach
Notes to the Financial Statements
forthe Year Ended 31st Ma
h 2025
ACCOUNTING POUCIES
Basis of preparing the financial statements
The financial statements of the charity, which 15 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
leffective 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 c05t convention.
Income
All income is recognised in the Statement of Financial Activities On￿ the charity has entitlement to
the funds, it 15 probable that the income will be ￿ceiVed and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure a5 s￿n as there 15 a legal or constructive obligation
committing the char*ty to that expenditure. tt is probable that a transfer of economic benefits 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 ￿en classified under headings that aggregate all cost
related to the category. Where costs cannot be directly attributed to particular headings they have
been allocated to activities on a basis consistent with the use ot resources.
Taxation
The charity is exempt from tsx on its charitable actbvities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objective5 at the discretion of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when fund5 are raised for particular restricted
purposes.
Further explanation of the nature and purpose of each fund ￿ included in the notes to the financial
statements.
Page 9
continued...

ch Meithrin a fi a Fl Cwarter Bach
Notes to the Financial Statements- continued
for the Year Ended 31st March 2025
DONATIONS AND LEGACIES
31.3.25
31.3.24
Don3tion5
53
INCOME FROM CHARITABLE ACTIVITIES
31.3.25
31.3.24
Artivity
Artivities and Events
Activities and Events
Activities and Events
Fundraising events
Nursery fees received
Grants
518
22,795
16,650
739
21,806
750
39,963
23,295
Grants received, included in the above. are as follows:
31.3.25
31.3.24
Sustainability Grant
Childcare Offer for Wales
Childcare and Early Years Small Grants Scheme 202412025
750
1,922
13,830
16.650
750
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 51
Support
costs (see
note 61
Totals
Attivities and Events
22,351
16.767
39,118
Page 10
continved...

ch Meithrin a Ti a fi Cwarter Ba¢h
Notes to the Financial Statements- continued
for the Year Ended 31st March 2025
DIRECT COSTS OF CHARITABLE ACTIVITIES
31.3.25
31.3.24
Staff costs
Professional costs
Rent
Snacks
Training costs
21.290
75
603
383
21,522
114
837
282
389
22.351
23,144
SUPPORTCOSTS
Governance
costs
Management
Totals
Activities and Events
15,597
1,170
16,767
Support costs, included in the above, are a5 follows:
31.3.25
Activities
and
Events
31.3.24
Total
activities
Insurance
Telephone and Internet
Sundries
Equipment and repair costs
Subscriptions and memberships
Advertising
Accountancy and legal fees
205
577
200
519
28
1.218
282
14.483
292
40
1.170
1,146
16,767
3,393
Page 11
continued...

ch Meithrin a fi a fi Cwarter Bach
Notes to the Finèn¢ial Statements- continued
forthe Year Ended 31st March 2025
TrUSTEES' REMUNERATION AND BENEFITS
There were no tru5tees' remunerntion or other benefits for the year ended 31st March 2025 nor for
the year ended 31st March 2024.
Trustees, expense5
There were no trustees, expense5 paid for the year ended 31st March 2025 nor for the year ended
31st March 2024.
STAFF COSTS
31.3.25
31.3.24
Wages and salaries
21,2
21,522
21,2
21,522
The average monthly number of employees during the year was as follows=
31.3.25
31.3.24
Average number of employees
No employees received emoluments in excess of £60.OCK).
COMPARAMVES FOR THE STATEMENT OF FINANCIAI ACTIVITIES
Unrestrirted
fund
Restricted
funds
Total
funds
INCOMEAND ENDOWMENTS FROM
Donations and legacies
53
53
Charitable activities
Activities and Events
22.545
750
23.295
Total
22.598
750
23,348
EXPENDITURE ON
Charitable activities
Activitie5 and Events
Governance costs
21,714
1.146
3,677
25,391
1,146
Total
22.860
3.677
26.537
NET INCOMEIIEXPENOITUREI
12621
12,9271
13,1891
Page 12
continued...

ch Meithrin a fi a FJ Cwarter Bac
Notes to the Financial Ststements- continued
forihe Year Ended 31st March 2025
COMPARATIVES FOR THE STATEMENTOF FINANCIALACTIVITIES- continued
Unrestricted
fund
Restricted
funds
Total
funds
RECONCILIATION OF FUNDS
Total funLls brought forward
4.238
3,233
7,471
TOTAL FUNDS CARRIEO FORWARO
3,976
306
4,282
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25
31.3.24
Trade debtors
1,837
390
11. CREDITORS: AMOUNfs FALUNG DUE WIThIN ONE YEAR
31.3.25
31.3.24
Taxation and social security
Other creditors
837
1.170
208
1,080
2,007
1,288
12. MOVEMENT IN FUNDS
Net
movement
in funds
At
31.3.25
At 1.4.24
Unrestricted funds
General fund
3.976
732
4.708
Restricted funds
Mudiad Meithrin
Childcare and Early Years Small Grants
Scheme 202412025
3(
12761
30
389
389
3C
113
419
TOTALFUNDS
4,282
5,127
Page 13
continued...

ch Meithrin a Ti a Fi Cvrdrter Bach
Notes to the Financial 5tatement5- continued
lor the Year Ended 31st March 2025
12.
MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
23.313
122,5811
732
Restricted funds
Sustainability Grant
Mudiad Meithrin
Childcare Offer for Wales
Childcare and Early Years Small Grants
Scheme 202412025
18981
12761
11,9221
12761
1.922
13,830
113,4411
389
16.650
116.5371
113
TOTAL FUNDS
39.963
139,1181
845
Comparatives lor movement in funds
Net
movement
in funds
At
31.3.24
At 1.4.23
Unre5trirted funds
General fund
4,238
12621
3,976
Restricted funds
Sustainability Grant
Mudiad Meithrin
2,927
12.9271
306
3.233
12,9271
306
TOTAL FUNDS
7.471
13,1891
4,282
Page 14
continued...

h Meithrin a Ti a fi Cwarter Bach
Notes to the Finanaal Statements- contlnued
lor the Year Ended 3tst March 2025
12.
MOVEMENT IN FUNDS. continued
Comparative net movement in funds, included ir) the above are as follows=
Incoming
resources
Resource5
expended
Movement
in funds
Unrestrirted funds
General fund
22.598
122.8601
12621
Restricted funds
Sustainability Grant
750
13,6771
12,9271
TOTAL FUNOS
23.348
126.5371
13.1891
A current year 12 months and prior year 12 months combined postt¥)n is as follows-
Net
movement
in fvnds
At
31.3.25
At 1.4.23
Unrestricted funds
General fund
4.238
470
4,708
Restricted funds
Sustainability Grant
Mvdiad Meithrin
Childcare and Early Years Small Grants
Scheme 202412025
2,927
12.9271
12761
30
389
3,233
12.8141
419
TOTAL FUNDS
7,471
12,3441
5,127
Page 15
continued...

ch Meithrin a fi a Fi Cwarter Bath
Notes to the Financial Statements- continued
fortheyeai Ended 31st March 2025
11 MOVEMENT IN FUNDS- conlinued
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
Unrestrirted funds
General fund
45.911
145.4411
470
Restrirted funds
Sustainability Grant
Mudiad Meithrin
Childcare Offer for Wales
Childcare and Ehrly Years Small Grants
Scheme 202412025
1.648
14,5751
12761
11,9221
12.9271
12761
1.922
13,830
113,4411
389
17,4CM)
120,2141
12.8141
TOTAL FUNDS
63.311
165,6551
12,3441
Sustalnabllity Brant fvnd A restrirted fund formed from a grant recewed from Carmarthenshire
County Council to maintain the opening of the cylch. This has been &hieved by paying rent, wages
and resources.
Mudiad Meithrin fvnd - A restricted fund formed from a Brant received to re-op the fi-a-fi. This has
been achieved by covering leaders wages. set UP Costs and ￿￿U[ce5 suitable for babies and young
children.
Childcare Offer for Wales
The Welsh Government's Childcare Offer provides eligible working
parents of three- and four-year-olds with 30 hours a week of combined government-funded early
education and childcare for up to 48 weeks of the year.
Childcare and Earty Years Small Grants Scheme 202412025 - Grant funding for capital purchases for
settings providing the Childcare Offer. Flying Start andlo r foundation learning places
Page 16
continued...

Ich Meithrin a fi a Fi Cwarter Bach
Notes to the Financial Statements- continued
for the Year Ended 31st March 2025
13.
RELATED PARfi DISCLOSURES
There were no related party transactions for the year ended 31st March 2025.
Page 17