## **CYLCH MEITHRIN PWLL COCH** # **REPORT OF THE TRUSTEES, ACCOUNTS AND INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 JULY 2021** ## **Charity** **CYLCH MEITHRIN PWLL COCH** **Ysgol Gymraeg Pwll Coch Lawrenny Avenue CARDIFF CF11 8BR** **Charity registration number: 1189979** **Independent Examiner** **Barrie Buels FCCA FCIE Crestmere Limited Unit F1 Intec** **Parc Menai** **Bangor Gwynedd LL57 4FG** 1 ## **CYLCH MEITHRIN PWLL COCH - 1189979 YEAR ENDED 31 JULY 2021** Contents |Page|3|Trustee annual report| |---|---|---| |Page|7|Accounts| |Page|9|Independent examiner’s report| 2 ## **CYLCH MEITHRIN PWLL COCH - 1189979 YEAR ENDED 31 JULY 2021 TRUSTEE ANNUAL REPORT** The trustees of Cylch Meithrin Pwll Coch present their annual report, annual accounts and independent examiner’s report for the year ended 31 July 2021. They confirm they comply with the requirements of the Charities Act 2011, the trust deed and the Charities SORP (FRS 102). ## **OUR AIMS AND OBJECTIVES** Cylch Meithrin Pwll Coch is a brand new Welsh Medium nursery situated in the grounds of Ysgol Gymraeg Pwll Coch since September 2020. It represents a new chapter for Welsh Medium nursery provision in the local community. The Cylch Meithrin provides morning or afternoon nursery sessions along with lunchtime wraparound care for the nursery at Ysgol Gymraeg Pwll Coch. Children can attend the Cylch Meithrin in the morning, be supervised over lunch and then attend the school nursery at Ysgol Gymraeg Pwll Coch in the afternoon, or vice versa. The object of the CIO as set out in its governing document is to “advance the education of pre-school children through the medium of Welsh language within Cardiff.” More generally, the Cylch Meithrin is affiliated to and receives ongoing support from Mudiad Meithrin, the main national organisation for Welsh language nursery provision. It shares Mudiad Meithrin’s overall vision, that every child in Wales should have the opportunity to play, learn and grow through the Welsh language. The Cylch Meithrin is passionate about giving the Welsh language to the children of our community, and believe that children benefit from being bilingual. Welsh is the language of the Cylch Meithrin, but both non-Welsh-speaking children and Welshspeaking children are equally welcome. Emphasis is placed upon giving every child the opportunity to learn a wide range of Welsh language skills. The Cylch Meithrin aims to be a very inclusive, diverse and welcoming place. ## **SIGNIFICANT EVENT 1 – FOUNDING OF THE CHARITY** Nursery provision and wrap-around care is important for many families and strategically important for schools in order to attract more numbers on roll. The Senior Management and Governing Body at Ysgol Gymraeg Pwll Coch had a long-held ambition to provide a Cylch Meithrin for the parent community and the school. In the spring of 2020, with the support of officers from Mudiad Meithrin, activity began to achieve this ambition. The headteacher of the school (Mr Christopher Newcombe), the foundation phase lead (Mrs Megan Jones) and a school governor (Mr Stephen Cunnah) agreed to be trustees to create the Charity that would govern the Cylch Meithrin. The charity was registered on 17 June 2020. ## **SIGNIFICANT EVENT 2 – COVID 19** The charity has faced many organisational and operational challenges related to the Covid-19 pandemic. During its founding, challenges included the inability to hold face-to-face meetings between trustees, delays with charity commission accepting registration, delays making appointments with banks to open an account, and delays with the Care Inspectorate for Wales in inspecting and registering the setting prior to its usage. The trustees had to work hard and 3 inventively to overcome all challenges in order to open the Cylch Meithrin for the start of the academic year in September 2020. Once in operation, the public health risks and the associated new and frequently changing national regulations were a major focus of the management and trustees. New policies were adopted to manage risk. Otherwise normal practice was restricted, for example in offering a limited lunch provision. And many unplanned events had to be managed, for example periods of enforced closure, staff absence due to infection, and suspected or actual child infections. ## **SIGNIFICANT EVENT 3 – NEW PREMISES** The Cylch Meithrin began operation in a portable classroom which had previously been used by the school, but which was no longer required for a class. This was its base for the first year of operation. However this portable classroom was at the end of its intended life, not designed for an independent Cylch Meithrin, and not in an ideal position on the school site for the Cylch Meithrin or the school to manage. The charity’s trustees were in regular contact with officers from Mudiad Meithrin. One of Mudiad Meithrin’s responsibilities is to distribute funding from the Welsh Government to establish new Cylchoedd Meithin, including initial grants for ongoing costs, and also larger grants for new premises. It became apparent that there was funding available to invest in a new premises. The new premises were much needed, but part of the reason the funding was received was also due to the trustees having been able to start during the pandemic when other projects which might otherwise have attracted funding had been delayed. The approximate value of the grant and of the cabin is in the region of £300,000. These funds were never managed by Cylch Meithrin Pwll Coch. The local authority, Cardiff Council, also have a policy to increase the spaces available for Welsh-medium education. These two organisations purchased the new portable cabin, and hired the contractors to install and fit out the cabin. Almost all of the funding was provided and the work undertaken in spring and summer 2021 before the end of this reporting year. The new bespoke cabin was ready for beneficial use for academic year starting September 2021. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** Cylch Meithrin Pwll Coch is a registered charity, a CIO. It is governed by its Constitution which is the Charity Commission’s Association Model Constitution). The three founding trustees were selfselected, with strong existing links to the school community where the Cylch Meithrin is situated and the desire to establish the new provision. They remained active trustees for the whole of this reporting period. No new trustees were recruited. Trustees initiated and served on the Cylch Meithrin’s management committee, where they also appointed committee members who are not trustees. The management committee delegates the day to day running of the charity to the manager of the Cylch Meithrin. Decisions of policy, strategy and staffing are taken by the management committee in consultation with the Cylch Meithrin’s manager. ## **Staffing** The decision was taken to create a core team of three full time staff, one of whom is a manager. The decision was taken in line with the Care Inspectorate for Wales’ guidance on adult to child ratios in early learning settings. The staff were hired by the new Cylch Meithrin following a competitive recruitment process, organised with support from Mudiad Meithrin. The three new staff members stayed with the Cylch Meithrin the entire first year of operation. ## **Volunteers** 4 The Cylch Meithrin has also benefitted from the voluntary contributions of its trustees and management committee members. ## **Policies** The Cylch Meithrin has adopted a wide range of policies, as necessary to manage a highly regulated setting safely and effectively. Most policies have been shared by Mudiad Meithrin and are based on standard policies within early years settings. At least 26 policies have been adopted and some examples of policies adopted include: Staffing policy; Promoting positive behaviour policy; Illness, infectious diseases and accident policy; child protection policy; lone working policy; Welsh language policy. ## **Public Body Stakeholders** The Cylch Meithrin has developed strong relationships with a number of other organisations who have provided financial and practical support during its foundation year. These included: Mudiad Meithrin, Ysgol Gymraeg Pwll Coch, Cardiff Council, and Welsh Government. ## **Fundraising and Donations** The primary way the charity raised funds was by offering places in the setting to children, and receiving in return private fees, Welsh Government childcare offer funding, or several voucher schemes. In total this income was £38,636.11. The charity applied for and received several grants in its first year. Further details can be found in the Accounts below. In total it received £32,209.48 in grant awards, of which all but £7,098.65 has been spent and accounted for within this reporting period. The charity received £569.12 in private donations. The charity received £2,600 as compensation due to the manager’s secondment with Welsh Government. ## **Public Benefit** The trustees have had regard to the Charity Commission’s guidance on public benefit in planning and carrying out the charity’s activities. The section below ‘Achievements, challenges and plans for future periods’ reflects the public benefit this reporting year and the future intention. ## **Public Benefit - ACHIEVEMENTS, CHALLENGES AND PLANS FOR FUTURE PERIODS** The achievement of setting up a new charity and operating during the pandemic should not be underestimated, and is set out above. The Cylch Meithrin offers places to 19 children at any one time, and for much of the first year operated at full capacity. All the children have had access to professionally and high quality care. The ongoing public health risks and regulations in relation to Covid 19 and the potential for business interruption will remain a challenge in the next period. The Cylch Meithrin will be operating from a new bespoke cabin in the next reporting year. This represents a fantastic opportunity for the charity, and will also come with the challenges of making sure it is equipped to the best possible standard and compliant with all applicable regulations. 5 ## **CYLCH MEITHRIN PWLL COCH - 1189979 YEAR ENDED 31 JULY 2021 TRUSTEE ANNUAL REPORT** ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Charity Name** Cylch Meithrin Pwll Coch ## **Charity Registration Number** 1189979 ## **Registered Office** CYLCH MEITHRIN PWLL COCH Ysgol Gymraeg Pwll Coch Lawrenny Avenue CARDIFF CF11 8BR ## **Trustees** Christopher Newcombe (Chair) Megan Jones (Secretary) Stephen Cunnah (Treasurer) **Management Committee** Christopher Newcombe Megan Jones Stephen Cunnah Gwawr Taylor Alwen Bowen Rebecca Avci ## **Manager** Natasha Young ## **Principal Bankers** Barclays Bank 1-5 St. David's Way Cardiff CF10 2DP ## **Independent Examiner** Barrie Buels FCCA FCIE Crestmere Limited Unit F1 Intec Parc Menai Bangor Gwynedd LL57 4FG 6 ## **CYLCH MEITHRIN PWLL COCH - 1189979 YEAR ENDED 31 JULY 2021 ACCOUNTS** ## **Overview** Cylch Meithrin Pwll Coch is a Charitable Incorporated Organisation with a gross income of less than £250,000 during this financial year. The guidance set out by UK Government requires A) an account summarising all money received and paid out by the charity in the reporting year, and B) a statement giving details of the charity’s assets and liabilities at the end of the year. These accounts cover the first year of Cylch Meithrin Pwll Coch. The charity was registered on 17 June 2020, and a bank account was opened soon after with a starting balance of £0. The charity only holds one bank account. This is a community account held with Barclays, which requires dual signatures/authorisation for all payments. The three trustees are the only individuals able to sign or authorise a payment. The charity has no cash or investments held elsewhere, with exception of small sums of petty cash. The charity set the financial year to run till 31 July 2021, as this aligns with the academic year to which the charity operates. At 31 July 2021, the end of the first financial year, the closing balance was £28,186.54. 7 ## **CYLCH MEITHRIN PWLL COCH - 1189979 YEAR ENDED 31 JULY 2021 ACCOUNTS** ## **Cylch Meithrin Pwll Coch** ## **Receipts and Payments account for the period ended 31 July 2021** ## **Receipts** |**Receipts**|| |---|---| ||_Unrestricted_| ||_Funds_| |Grants|32,209| |30 hours ofer|30,292| |Fees|7,831| |Donatons|569| |Vouchers|514| |Other income|2,600| |TOTAL RECEIPTS|74,015| |**Payments**|| |Net Salaries|32,772| |Taxes|1,859| |Pension Contributons|1,218| |Resources|9,738| |Services|241| |TOTAL PAYMENTS|45,828| |Net receipts|28,187| |Opening bank and cash balances|-| |Closing bank and cash balances|28,187| 8 ## **CYLCH MEITHRIN PWLL COCH - 1189979 YEAR ENDED 31 JULY 2021 ACCOUNTS** ## **Cylch Meithrin Pwll Coch** ## **Statement of assets and liabilites at the end of the period** ## Liabilites Other than an accrual of £660 for the Independent Examiner’s fee the charity had no outstanding liabilities at the end of the financial period. ## _Restrictions on funding_ Some of the funding outlined above is earmarked for expenditure related to grant funding. Not all grant awards were spent within the same financial year. The details of outstanding earmarked expenditure are as follows: |expenditure are as follows:|||| |---|---|---|---| |**GRANT**|**RECEIVED**|**SPENT**|**UNSPENT**| |Cronfa Glyndwr Grant|£600.00|£426.12|£173.88| |30hrs Childcare Ofer Capital Grant|£8,138.95|£1,578.18|£6,560.77| |30hrs Childcare Business Support Fund|£2,000.00|£1,636.00|£364.00| |**Total**|**£10,738.95**|**£3,640.30**|**£7,098.65**| Therefore, at the end of the financial year, £7,098.65 of our general funding was earmarked to be spent on capital expenditure as specified in the bids for the individual grants. ## Assets Starting from having no assets, the charity has spent £9,737.71 on items including furniture, ICT equipment, play equipment and white goods. An estimate of resale value would be £5,000. ## _Premises_ During this financial year, the charity attracted significant support from Mudiad Meithrin and the local authority, Cardiff Council, in relation to its premises. Mudiad Meithrin (Registered Charity 1022320) is a national organisation specializing in the provision of Welsh-medium early years education. They distribute Welsh Government funding to establish new Cylchoedd Meithrin. Cardiff Council also have a policy to increase the spaces available for Welsh-medium education. These two organisations supported Cylch Meithrin Pwll Coch in purchasing and installing a new portable cabin, which now serves as its premises and is its most significant asset. The costs associated with purchasing and installing the portable cabin were met directly by Mudiad Meithrin and Cardiff Council. The value of the grant and approximate value of the cabin is around £300,000. These funds were never managed by Cylch Meithrin Pwll Coch. 9 ## **CYLCH MEITHRIN PWLL COCH - 1189979 YEAR ENDED 31 JULY 2021 INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF CYLCH MEITHRIN PWLL COCH CIO** I report to the trustees on my examination of the financial statements of Cylch Meithrin Pwll Coch CIO (the charity) for the period ended 31 July 2021. ## Responsibilities and basis of report As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011. Having satisfied myself that the financial statements of the charity are not required to be audited and are eligible for Independent Examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## Independent Examiner’s Statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. Accounting records were not kept in respect of the charity as required by the 2011 Act; or 2. The financial statements do not accord with those records; or 3. The financial statements do not comply with the accounting requirements of the 2011 Act 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; or 4. The financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 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 financial statements to be reached. ## Barrie Buels FCCA FCIE Crestmere Limited 31/07/2025 Unit F1, Intec Parc Menai Bangor, Gwynedd LL57 4FG 10