2024-03-31-accounts - Cylch Meithrin Llanuwchllyn

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Adroddiad Blynyddol Cylch Meithrin Llanuwchllyn 2023-2024

Cefndir yr Adroddiad:

Er mwyn creu adroddiad a oedd yn ddiweddar a chywir, casglwyd gwybodaeth o:

Holiadur i blant y Cylch a gafodd ei arwain gan Arweinydd y Cylch
Holiadur (cyfrinachol) i rieni’r Cylch
Arsylwadau cyffredinol y Pwyllgor ar ôl iddynt arsylwi ar rannau o’r Cylch
Trafodaeth gyda staff ac aelodau o’r Pwyllgor am ddigwyddiadau’r flwyddyn

Cefndir y Cylch

Mae’r Cylch yn parhau i gael ei gynnal 4 prynhawn yr wythnos (Llun i Iau) rhwng 12:30 a 3:00 yn Neuadd Bentref Llanuwchllyn. Mae hawl gennym dderbyn hyd at 24 o blant i’r Cylch. Mae 3 aelod o staff yn cael eu cyflogi, sef 1 arweinydd a 2 gymhorthydd. Mae’r Cylch yn sicrhau ei fod yn rhan annatod o’r gymuned ac yn ymdrechu bob amser i ymuno yng ngweithgareddau’r gymuned e.e. Eisteddfodau, cyngherddau ac ati. Mae’n parhau i fod â chyswllt agos â’r ysgol leol, Ysgol O.M Edwards, sy’n sicrhau bod y plant sy’n trosglwyddo wedi arfer â’r sefydliad a’r staff.

Nodweddion cadarnhaol

Rhieni

Mae’r croeso a dderbynnir ar yr ymweliad cyntaf ac ar ddechrau bob sesiwn o’r Cylch Meithrin yn rhagorol neu’n dda iawn (100%).
Mae 75% yn nodi bod y gofal mae eu plentyn yn cael yn y Cylch yn rhagorol neu yn dda iawn.
Mae 65% yn mynegi fod yr adnoddau a’r gweithgareddau a gynigir i’r plant hefyd yn rhagorol neu yn dda iawn.
Mae 65% yn nodi bod y dull o rhannu gwybodaeth gyda rhieni am y gweithgareddau a wneir gyda’r plant yn y cylch yn rhagorol neu yn dda iawn.
Mae 87% nodi bod amseroedd pwyllgorau y Cylch Meithrin yn gyfleus.
Nododd 87% fod dulliau marchnata’r Cylch Meithrin yn effeithiol.
Ymysg y sylwadau ychwanegol cafwyd:
“Mae’r plentyn yn mwynhau mynychu ac mae’n help gwybod fod y plentyn yn hapus a saff”.
“Mae mynychu’r Cylch wedi galluogi fy mhlentyn i fod yn nuw eu hunain heb riant o gwmpas a’r cyfle i fod gyda eu ffrindiau”.
“Plentyn weid mwynhau ac yn setlo’n dda.”
“Gwaneth mynychu’r Cylch helpu fy mhlentyn i gymysgu gydag eraill ac i fagu hyder”.

Ymatebion gan rieni i’w hystyried

Eisiau rhagor o arweiniad ar y ffordd orau i drafod unrhyw broblemau.
Nododd y mwyafrif yr hoffent ragor eto o gyfathrebu gyda rhieni - lluniau dyddiol ar Seesaw, neu lyfr yn nodi gweithgareddau.
Nododd sawl un yr hoffent ragor o fanylion a gwybodaeth am ddatblygiad eu plentyn yn y Noson Rieni – ee datblygiadau sgiliau iaith, cymdeithasol, esiamplau o waith, a datblygiad yn gyffredinol.
Nododd sawl un yr hoffent weld yr amser agor yn newid yn ôl i 3:15pm.
Nododd un yr hoffent weld y Cylch yn cynnig newid clytiau.
Nododd sawl un fod y newid lleoliad a byrhau’r amser (oherwydd defnydd allanol o’r Neuadd Bentref) yn gallu bod yn anghyfleus.

Plant

Cafwyd ymateb gan 6 o blant yn y cylch

Mae’n amlwg fod y plant yn cael mwynhad o amrywiaeth y ddarpariaeth – o amser chwarae gyda ffrindiau tu mewn a thu allan i ganu a chelf a chrefft. Mae’r plant hefyd yn mwynhau chwarae gyda teganau amrywiol yn y Cylch ee deinosoriaid, tractors, cerbydau a jic-sôs.
Er bod rhai plant wedi rhannu ambell weithgaredd sydd ddim at eu dant megis clai (!) mae’r amrywiaeth a gynigir yn sicrhau'r profiad gorau i bob plentyn.
Dyhead y plant yw gweld cynnydd yn y teganau fferm, beics a Barbies.

Llwyddiannau’r flwyddyn

-13 o blant yn y Cylch

Noson rieni Hydref a Gorffennaf

-Wedi rhoi £500 i Fenter yr Eagles

-Cyngerdd Nadolig

-Bingo yn y neuadd a raffl wedi casglu £360

-Dathlu gŵyl Ddewi a Blwyddyn newydd Tsieineaidd

-Dathlu Diwrnod y Llyfr

-Plant wedi cystadlu yn Eisteddfod Gadeiriol Llanuwchllyn

-Trip tren bach

-Cymryd rhan yn niwrnod mabolgampau Ysgol O. M. Edwards

-Cyngerdd a the parti ar ddiwedd tymor yr haf

-Derbyn nawdd llyfrau gan Gyngor Gwynedd

-Cyd weithio trwy y flwyddyn gyda Ysgol O. M. Edwards

-Anti Ffion yn cael merch fach – Cara

-Cynnal te prynhawn ‘Rhywbeth Neis Neis i De’ gyda’r plant yn canu i aelodau’r gymuned

-Parhau i weithredu’r cwricwlwm newydd o ddysgu drwy chwarae. Rydym yn ddiolchgar i bawb sydd wedi cyfrannu teganau ac offer yn ystod y flwyddyn.

-Teithiau natur ac i’r parc lleol.

Sicrhau ansawdd yn y Cylch

Mae gweithdrefnau’r Cylch yn cydymffurfio â rheoliadau a gofynion statudol sefydliadau allanol Arolygiaeth Gofal Cymru (AGC) a Mudiad Ysgolion Meithrin

Mae’r Pwyllgor a’r staff yn deall eu cyfrifoldebau swydd ac wedi derbyn swydd ddisgrifiad. Cynhelir cyfarfodydd ar y cyd.
Ymgynghorir pan fo angen â swyddog rhanbarthol Mudiad Meithrin.
Fel rhan o reoli perfformiad, gosodir targedau gyda’n staff yn ogystal â chwblhau hunan-arfarniadau bob tymor.
Anfonir holiaduron blynyddol i’r plant a’r rhieni a bydd yr adborth yn cael ei ymgorffori yn y cynllun datblygu.
Sicrheir bod tystysgrifau a chymwysterau yn gyfredol yn ogystal â manteisio ar ddarpariaeth cyrsiau a gynigir gan Mudiad Meithrin.

Cyfathrebu / Rhannu gwybodaeth

Dulliau cyfathrebu'r Cylch yn cynnwys llythyrau ar bapur, Facebook a’r grŵp WhatsApp. Mae’r grŵp WhatsApp yn gweithio’n dda. Mae grwpiau ar wahân ar gyfer aelodau’r pwyllgor a’r rhieni.
Trefnwyd noson rieni cyn diwedd y tymor er mwyn i’r rhieni gael cyfle i drafod datblygiad eu plant gyda’r arweinydd.
Mae cyfle i rieni fynychu'r Cyfarfod Blynyddol yn ogystal â chyfarfodydd eraill a gynhelir yn ystod y flwyddyn.

Crynodeb

Gallwn ymfalchïo yn llwyddiant y Cylch i sicrhau'r addysg orau drwy amrywiaeth o weithgareddau mewn awyrgylch hapus. Am flwyddyn arall sicrhawyd amrywiaeth o weithgareddau, teithiau addysgol o amgylch y fro gan ehangu ar amrywiaeth sgiliau a hyder y plant. Mae ymrwymiad y staff yn sicrhau bod y plant yn cael profiadau addysgol sy’n rhoi sylfaen gadarn i’w datblygiad fel unigolion hyderus, annibynnol a chwilfrydig. Mae’n amlwg bod eu hunanhyder ac annibyniaeth yn cael eu datblygu yn sgîl yr addysg a gynigir iddynt. Mae’n braf nodi bod y staff, rhieni a’r Pwyllgor yn cydweithio’n agos i sicrhau bod y sefydliad yn rhedeg yn esmwyth. Hyfryd pob amser yw gweld cydweithio rhwng y Cylch Meithrin a sefydliadau a chymdeithasau eraill yn y gymuned a cafwyd cydweithio agos rhwng ysgol O.M. Edwards a phwyllgor y Neuadd Bentref unwaith eto eleni. Wrth geisio paratoi ar gyfer tymor newydd gobeithiwn barhau â’r ddarpariaeth bresennol ac ehangu hyd yn oed fwyfwy ar brofiadau addysgol y plant a pherthynas y Cylch a’r gymuned.

*Bydd copi o’r adroddiad yn cael ei anfon i AGC a bydd copi yn cael ei gadw ar Gdrive y Cylch a bydd croeso i unrhyw riant neu aelod o staff y Mudiad Meithrin dderbyn copi. Bydd yr adroddiad yn cael ei gyflwyno yn y Pwyllgor Blynyddol. Llawer o ddiolch ichi am eich cydweithrediad a’ch cefnogaeth ar hyd y flwyddyn.

Registered Charity Number: 1190453 Company Number: CE022569

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2024 for

Cylch Meithrin Llanuwchllyn

Contents of the Financial Statements For the Year Ended 31 March 2024

	Page
Trustees Annual Report/Adroddiad Blynyddol	1 – 9
Independent Examiners Report	10
Statement of Financial Activities	11
Balance Sheet	12
Notes to the Financial Statements	13 – 16
Detailed Statement of Financial Activities	17 – 18

Cylch Meithrin Llanuwchllyn

Report of the Trustees For the Year Ended 31 March 2024

OBJECTIVES AND ACTIVITIES

Objectives and Aims

The Charity’s objective is to advance the education of pre-school children in Llanuwchllyn through the medium of the Welsh language. This is done by providing and presenting a safe and satisfying play and activated, by arranging other charitable activities in order to help parents support their children, and by promoting the aims of Mudiad Ysgolion Meithrin and presenting them to parents/guardians; encouraging them to send their children on to Welsh medium education.

Benefit to the Public

In planning our work for the year, the trustee and executive committee have considered the charity commission guidance on public benefit. In particular, we try to help and support parents and guardians from the local community.

Significant Activities

Cylch Meithrin Llanuwchllyn is a nursery school providing education for children aged from two and a half to four years.

Cylch Meithrin Llanuwchllyn

Report of the Trustees For the Year Ended 31 March 2024

ANNUAL REPORT/ADRODDIAD BLYNYDDOL

Adroddiad Blynyddol y Person Cofrestredig am Gylch Meithrin Llanuwchllyn 20232024.

Cefndir yr Adroddiad:

Er mwyn creu adroddiad a oedd yn ddiweddar a chywir, casglwyd gwybodaeth o:

Holiadur i blant y Cylch a gafodd ei gyflawni gan Arweinydd y Cylch
Holiadur (cyfrinachol) i rieni’r Cylch
Arsylwadau cyffredinol y Pwyllgor ar ôl iddynt arsylwi ar rannau o’r Cylch
Trafodaeth gyda staff ac aelodau o’r Pwyllgor am ddigwyddiadau’r flwyddyn

Cefndir y Cylch

Nodweddion Cadarnhaol

Rhieni

Mae’r croeso a dderbynnir ar yr ymweliad cyntaf ac ar ddechrau bob sesiwn o’r Cylch Meithrin yn rhagorol (100%).
Mae 75% yn nodi bod y gofal mae eu plentyn yn cael yn y Cylch yn rhagorol neu yn dda iawn.
Mae 65% yn mynegi fod yr adnoddau a’r gweithgareddau a gynigir i’r plant hefyd yn rhagorol neu yn dda iawn.
Mae 65% yn nodi bod y dull o rhannu gwybodaeth gyda rhieni am y gweithgareddau a wneir gyda’r plant yn y cylch yn rhagorol neu yn dda iawn.
Mae 87% nodi bod amseroedd pwyllgorau y Cylch Meithrin yn gyfleus.
Nododd 87% fod dulliau marchnata’r Cylch Meithrin yn effeithiol.
Ymysg y sylwadau ychwanegol cafwyd:
“Mae’r plentyn yn mwynhau mynychu ac mae’n help gwybod fod y plentyn yn hapus a saff”.

Cylch Meithrin Llanuwchllyn

Report of the Trustees For the Year Ended 31 March 2024

“Mae mynychu’r Cylch wedi galluogi fy mhlentyn i fod yn nuw eu hunain heb riant o gwmpas a’r cyfle i fod gyda eu ffrindiau”.

“Plentyn weid mwynhau ac yn setlo’n dda.”

“Gwaneth mynychu’r Cylch helpu fy mhlentyn i gymysgu gydag eraill ac i fagu hyder”.

Ymatebion gan rieni i’w hystyried

Eisiau rhagor o arweiniad ar y ffordd orau i drafod unrhyw broblemau.
Nododd y mwyafrif yr hoffent ragor eto o gyfathrebu gyda rhieni - lluniau dyddiol ar Seesaw, neu lyfr yn nodi gweithgareddau.
Nododd sawl un yr hoffent ragor o fanylion a gwybodaeth am ddatblygiad eu plentyn yn y Noson Rieni – ee datblygiadau sgiliau iaith, cymdeithasol, esiamplau o waith, a datblygiad yn gyffredinol.
Nododd sawl un yr hoffent weld yr amser agor yn newid yn ôl i 3:15pm.
Nododd un yr hoffent weld y Cylch yn cynnig newid clytiau.
Nododd sawl un fod y newid lleoliad a byrhau’r amser (oherwydd defnydd allanol o’r Neuadd Bentref) yn gallu bod yn anghyfleus.

Plant

Cafwyd ymateb gan 6 o blant yn y cylch

Mae’n amlwg fod y plant yn cael mwynhad o amrywiaeth y ddarpariaeth – o amser chwarae gyda ffrindiau tu mewn a thu allan i ganu a chelf a chrefft. Mae’r plant hefyd yn mwynhau chwarae gyda teganau amrywiol yn y Cylch ee deinosoriaid, tractors, cerbydau a jic-sôs.
Er bod rhai plant wedi rhannu ambell weithgaredd sydd ddim at eu dant megis clai (!) mae’r amrywiaeth a gynigir yn sicrhau'r profiad gorau i bob plentyn.
Dyhead y plant yw gweld cynnydd yn y teganau fferm, beics a Barbies.

Llwyddiannau’r flwyddyn

13 o blant yn y Cylch
Noson rieni Hydref a Gorffennaf
Wedi rhoi £500 i Fenter yr Eagles
• -Cyngerdd Nadolig

Cylch Meithrin Llanuwchllyn

Report of the Trustees For the Year Ended 31 March 2024

Ymysg llwyddiannau’r flwyddyn mae:

Bingo yn y neuadd a raffl wedi casglu £360
Dathlu gŵyl Ddewi a Blwyddyn newydd Tsieineaidd
Dathlu Diwrnod y Llyfr
Plant wedi cystadlu yn Eisteddfod Gadeiriol Llanuwchllyn
Trip tren bach
Cymryd rhan yn niwrnod mabolgampau Ysgol O. M. Edwards
Cyngerdd a the parti ar ddiwedd tymor yr haf
Derbyn nawdd llyfrau gan Gyngor Gwynedd
Cyd weithio trwy y flwyddyn gyda Ysgol O. M. Edwards
Anti Ffion yn cael merch fach – Cara
Cynnal te prynhawn ‘Rhywbeth Neis Neis i De’ gyda’r plant yn canu I aelodau’r gymuned
Parhau i weithredu’r cwricwlwm newydd o ddysgu drwy chwarae. Rydym yn ddiolchgar i bawb sydd wedi cyfrannu teganau ac offer yn ystod y flwyddyn
• Teithiau natur ac i’r parc lleol

Sicrhau ansawdd yn y Cylch

Mae gweithdrefnau’r Cylch yn cydymffurfio â rheoliadau a gofynion statudol sefydliadau allanol Arolygiaeth Gofal Cymru (AGC) a Mudiad Ysgolion Meithrin

Mae’r Pwyllgor a’r staff yn deall eu cyfrifoldebau swydd ac wedi derbyn swydd ddisgrifiad. Cynhelir cyfarfodydd ar y cyd.
Ymgynghorir pan fo angen â swyddog rhanbarthol Mudiad Meithrin.
Fel rhan o reoli perfformiad, gosodir targedau gyda’n staff yn ogystal â chwblhau hunan-arfarniadau bob tymor.
Anfonir holiaduron blynyddol i’r plant a’r rhieni a bydd yr adborth yn cael ei ymgorffori yn y cynllun datblygu.
Sicrheir bod tystysgrifau a chymwysterau yn gyfredol yn ogystal â manteisio ar ddarpariaeth cyrsiau a gynigir gan Mudiad Meithrin.

Cyfathrebu / Rhannu gwybodaeth

Dulliau cyfathrebu'r Cylch yn cynnwys llythyrau ar bapur, Facebook a’r grŵp WhatsApp. Mae’r grŵp WhatsApp yn gweithio’n dda. Mae grwpiau ar wahân ar gyfer aelodau’r pwyllgor a’r rhieni.
Trefnwyd noson rieni cyn diwedd y tymor er mwyn i’r rhieni gael cyfle i drafod datblygiad eu plant gyda’r arweinydd.

Cylch Meithrin Llanuwchllyn

Report of the Trustees For the Year Ended 31 March 2024

Mae cyfle i rieni fynychu'r Cyfarfod Blynyddol yn ogystal â chyfarfodydd eraill a gynhelir yn ystod y flwyddyn e.e. trefnu i godi arian.

Crynodeb

Gallwn ymfalchïo yn llwyddiant y Cylch i sicrhau'r addysg gorau drwy amrywiaeth o weithgareddau mewn awyrgylch hapus. Am flwyddyn arall sicrhawyd amrywiaeth o weithgareddau, teithiau addysgol o amgylch y fro gan ehangu ar amrywiaeth sgiliau a hyder y plant. Mae ymrwymiad y staff yn sicrhau bod y plant yn cael profiadau addysgol sy’n rhoi sylfaen gadarn i’w datblygiad fel unigolion hyderus, annibynnol a chwilfrydig. Mae’n amlwg bod eu hunanhyder ac annibyniaeth yn cael eu datblygu yn sgil yr addysg a gynigir iddynt.

Mae’n braf nodi bod y staff, rhieni a’r Pwyllgor yn cydweithio’n agos i sicrhau bod y sefydliad yn rhedeg yn esmwyth. Hyfryd pob amser yw gweld cydweithio rhwng y Cylch Meithrin a sefydliadau a chymdeithasau eraill yn y gymuned a cafwyd cydweithio agos rhwng ysgol O.M. Edwards a phwyllgor y Neuadd Bentref unwaith eto eleni. Wrth geisio paratoi ar gyfer tymor newydd gobeithiwn i barhau a’r hyn sydd eisoes yn cael ei gynnig ac ehangu hyd yn oed fwyfwy ar brofiadau addysgol y plant a pherthynas y Cylch a’r gymuned.

Llawer o ddiolch ichi am eich cydweithrediad a’ch cefnogaeth ar hyd y flwyddyn.

Cylch Meithrin Llanuwchllyn

Report of the Trustees For the Year Ended 31 March 2024

FINANCIAL REVIEW Reserves Policy

It is the view of the Trustee and the voluntary Committee that sufficient reserves should be maintained to enable our charitable activities to continue for at least twelve months. This would in our view provide sufficient time for all those that rely on our services to find replacement support services should a worst case scenario occur and the Cylch is continuing in its aim to reach this goal.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing Document

The Charity is controlled by its governing document, its constitution dated 17 July 2020 and constitutes a charitable incorporated organisation.

Recruitment and Appointment of New Trustees

Membership of the Charity shall be open to:

a) Parents or guardians of every child who attends the Cylch Meithrin;
b) Parents or guardians who have been elected members of officers of the Committee although their children have left the Cylch Meithrin;
c) Any other person or body elected at a General Meeting.

Cylch Meithrin Llanuwchllyn

Report of the Trustees For the Year Ended 31 March 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational Structure

The Charity shall be steered by a Committee, which will bear the responsibility to ensure that it functions in accordance with its aims. The Committee should meet at least three times a year and shall be comprised of:

a) Chairman, Vice-Chairman, Treasurer and Secretary (the officers);
b) A minimum of 10 other members;
c) 5 co-opted members according to the decision of the Committee.

A proportion of the Committee, subject to a maximum of two-thirds, at the time of election or co-option, shall be parents or guardians of Cylch Meithrin children.

In order for any meeting to be quorate, there will need to be two officers and 35% of the Committee’s membership (excluding officers) present.

The committee shall have the right to co-opt and to appoint any sub-committee and to specify the nature and extent of its work. All acts and proceedings of such sub-committee shall be fully and promptly reported to the Committee.

The management and administration of the Charity shall be vested in the Committee. All necessary rights to ensure that the day to day activities of the Charity are carried out effectively are vested in the Chairman. The Chairman shall report on the use of these powers to the next meeting of the Committee.

Officers and members of the Committee shall be elected at the general meeting for a period of a year. They may be re-elected for a further term provided they have not been members of the Committee for three consecutive years.

Co-opted members should be elected on the occasion of every annual general meeting. Coopted members shall not be members of the Committee for a period of more than five consecutive years (not including any period of time spent as an Officer or elected member of the Committee).

On the occasion of the resignation or death of an elected member, the Committee shall have the right to appoint another member to fill the gap.

Cylch Meithrin Llanuwchllyn

Report of the Trustees For the Year Ended 31 March 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational Structure

No paid employee of the Charity shall be a member of the Committee or vote. The employee or his/her representative may receive an invitation to attend a meeting in order to advise and should be invited to attend the Committee for this purpose. It shall not be necessary for them to attend throughout the duration of the meeting.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity Number 1190453

Company Number CE022569

Principal Address Neuadd Bentref Llanuwchllyn Bala Gwynedd LL23 7TT

Trustees

Ms Anna Mitchell Ms Nerys Siddall Ms Grisial Llewelyn Dr Sian Gwent Ms Kirsty Wyn Edwards-Blockley (Appointed 07/09/2023) Ms Branwen Haf Williams (Appointed 07/09/2023)

Independent Examiner

Dylan Evans BA FCA Hill and Roberts Limited Chartered Accountants 85 High Street Y Bala LL23 7AE

Bankers HSBC Bank PLC 56 High Street Bala Gwynedd LL23 7ND

Cylch Meithrin Llanuwchllyn

Report of the Trustees For the Year Ended 31 March 2024

STATEMENT OF TRUSTEES RESPONSIBILITIES

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to:

Select suitable accounting policies and then apply them consistently;
Observe the methods and principles in the Charity SORP;
Make judgements and estimates that are reasonable and prudent;
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the board of trustees on 15 January 2025 and signed on its behalf by:

Branwen Williams

………………………………………… Trustee

Independent Examiners Report to the Trustees of Cylch Meithrin Llanuwchllyn

I report on the accounts for the year ended 31 March 2024 set out on pages eight to sixteen.

Respective Responsibilities of Trustees and Examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Charities Act)) and that an independent examination is required.

It is my responsibility to:

Examine the accounts under Section 145 of the 2011 Act;
To follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145 (5)(b) of the 2011 Act); and
To state whether particular matters have come to my attention.

Basis of the Independent Examiners Report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statements below.

Independent Examiners Statement

In connection with my examination, no matter has come to my attention:

1) which gives me reasonable cause to believe that, in any material respect, the requirements
To keep accounting records in accordance with Section 130 of the 2011 Act; and
To prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act

have not been met; or

2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

D V Evans BA FCA Hill and Roberts Limited

15 January 2025 Date

Cylch Meithrin Llanuwchllyn

Statement of Financial Activities for the Year Ended 31 March 2024

			31/03/24	31/03/23
	Unrestricted	Restricted	Total	Total
	Fund	Fund	Funds	Funds
Notes	£	£	£	£
INCOMING RESOURCES
Activities to Promote the Charity’s
Objectives
Grants	20,711	-	20,711	24,291
Activities to Generate Income
Children’s Fees & Fundraising	7,590	-	7,590	6,461
Interest Received	46	-	46	9
	--------	--------	--------	--------
Total Income	28,347	-	28,347	30,761
RESOURCES EXPENDED
Charitable Activities	29,577	-	29,577	29,646
Support Costs	966	-	966	1,028
	--------	--------	--------	--------
Total Expenditure	30,543	-	30,543	30,674
	--------	--------	--------	--------
NET MOVEMENT IN FUNDS	(2,196)	-	(2,196)	87
RECONCILIATION OF FUNDS
TotalFunds Brought Forward	6,851	-	6,851	6,764
	----------	---------	--------	----------
TotalFunds Carried forward	4,655	-	4,655	6,851
	======	=====	=====	======

Cylch Meithrin Llanuwchllyn

Balance Sheet as at 31 March 2024

			2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		328		411
			--------		--------
CURRENT ASSETS
Stocks	5	-		-
Debtors	6	-		-
Cash in Hand and at Bank		6,490		8,149
		--------		--------
		6,490		8,149
CREDITORS
Amounts falling due
within one year	7	(2,163)		(1,709)
		--------		--------
NET CURRENT ASSETS			4,327		6,440
			--------		---------
NET ASSETS			4,655		6,851
			=====		=====
FUNDS			£		£
Unrestricted Funds	8		4,655		6,851
Restricted Funds	8		-		-
			--------		--------
TOTAL FUNDS			4,655		6,851
			=====		=====

The financial statements were approved by the Board of Trustees on 15 January 2025 and were signed on its behalf by;

Branwen Williams

………………………………………. Trustee

Cylch Meithrin Llanuwchllyn

Notes to the Financial Statements for the Year Ended 31 March 2024

1. ACCOUNTING POLICIES

Basis of the preparing the financial statements

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practices: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United kingdom and Republic of Ireland (FRS102) the Charities Act 2011.

The trust constitutes a public benefit entity as defined by FRS102.

The financial statements are prepared in sterling, which is the functional currency of the entity.

In line with the guidance issued by the Charity Commission the charity has adopted the accruals method of accounting for its incoming and outgoing resources.

Funds structure

The charity has a single unrestricted income fund, which the trustees are free to use for any purpose in furtherance of the charitable objectives.

Income

All income is recognised in the Statement of Financial Activities once the 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 as there is a legal or constructive obligation committing the charity to that expenditure, it 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 been 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 of resources.

Tangible Fixed Assets

Depreciation is proved at the following annual rates in order to write off each asset over its estimated useful life.

Computer Equipment - 20% on reducing balance

Cylch Meithrin Llanuwchllyn

Notes to the Financial Statements for the Year Ended 31 March 2024

Tangible Fixed Assets (continued)

Capital assets with a cost in excess of £100 and an expected useful life of more than one year are capitalised onto the balance sheet.

Fixed assets are, as alluded to above, stated at their cost prices, less accumulated depreciation and less amounts recognised in respect of impairment.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items

Taxation

The charity is exempt from tax on its charitable activities and is not registered for value added tax.

2. TRUSTEES REMUNERATION AND BENEFITS

Trustees Remuneration

There were no trustees’ remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Trustees Expenses

There were no trustees expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.

3. STAFF COSTS

The average monthly number of employees during the year was as follows:

	31/03/24	31/03/23
	£	£
Paid Employees	3	4
	=====	=====

No employees received emoluments in excess of £60,000.

Cylch Meithrin Llanuwchllyn

Notes to the Financial Statements for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS

4. TANGIBLE FIXED ASSETS
	Computer
	Equipment	Total
	£	£
COST
At 1 April 2023	760	760
Additions	-	-
	--------	--------
At 31 March 2024	760	760
	=====	=====
DEPRECIATION
At 1 April 2023	349	349
Charge for Year	83	83
	--------	--------
At 31 March 2024	432	432
	=====	=====
NET BOOK VALUE	--------	--------
At 31 March 2024	328	328
	=====	=====
At 31 March 2023	411	411
	=====	=====
5. STOCKS
	31/03/24	31/03/23
	£	£
Stocks	-	-
	=====	=====
6. DEBTORS
	31/03/24	31/03/23
	£	£
Other Debtors	-	-
	=====	=====

Cylch Meithrin Llanuwchllyn

Notes to the Financial Statements for the Year Ended 31 March 2024

7. CREDITORS

CREDITORS
	31/03/24	31/03/23
	£	£
Trade Creditors	-	-
Taxation and Social Security	100	459
Other Creditors	2,063	1,250
	--------	--------
	2,163	1,709
	=====	=====

8. MOVEMENT IN FUNDS

	At 31	Incoming	Outgoing	At 31
	March	Resources	Resources	March
	2023			2024
	£	£	£	£
Restricted funds	-	-	-	-
Unrestricted funds	6,851	28,347	30,543	4,655
	--------	--------	--------	--------
TOTAL FUNDS	6,851	28,347	30,543	4,655
	=====	=====	=====	=====

9. ANALYSIS OF NET ASSETS BETWEEN FUNDS

9. ANALYSIS OF NET ASSETS BETWEEN	FUNDS
	General
	Fund
	£
Tangible fixed assets	328
Net current assets	4,327
	--------
	£4,655
	=====

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.

Cylch Meithrin Llanuwchllyn

Detailed Statement of Financial Activities for the Year Ended 31 March 2023

	31/03/24	31/03/23
	£	£
INCOME
Grant Income
Gwynedd Council Subsidy	14,186	24,291
Grant Welsh Government	6,525	-
Grants Other	-	-
	--------	--------
	20,711	24,291
Activities to Generate Income
Children’s Fees	7,230	6,361
Donations	-	-
Trip Receipts	-	-
Photo Commission	-	-
Sundry Income	-	100
Fundraising Events	360	-
	--------	--------
	7,590	6,461
Interest Received	46	9
	--------	--------
Total Incoming Resources	28,347	30,761
	=====	=====

Cylch Meithrin Llanuwchllyn

Detailed Statement of Financial Activities for the Year Ended 31 March 2024

	31/03/24	31/03/23
	£	£
EXPENDITURE
Charitable Activities
Wages	23,492	22,768
Tacsi i’r Plant	705	1,585
Membership	125	182
Fenter yr Eagles	500	-
Premises costs	1,700	1,500
Insurance	180	180
Sundries	184	142
Resources, Toys and Other Educational Materials	1,548	1,384
Training Costs	85	24
Spent on the Community	-	-
Food costs	497	480
Cleaning costs	2	10
Trip Costs	236	456
Repairs and Renewals	34	351
Printing, Postage and Stationary	80	349
Computer Equipment depreciation	83	104
Bank charges	126	131
	--------	--------
	29,577	29,646
Support Costs
Independent examiner’s fee	830	780
Payroll Costs	136	248
	---------	--------
Total Resources Expended	30,543	30,674
	=====	=====
	----------	---------
Net Income / (Expenditure)	£(2,196)	£87
	======	=====

Registered Charity Number: 1190453 Company Number: CE022569

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2024 for

Cylch Meithrin Llanuwchllyn

Contents of the Financial Statements For the Year Ended 31 March 2024

	Page
Trustees Annual Report/Adroddiad Blynyddol	1 – 9
Independent Examiners Report	10
Statement of Financial Activities	11
Balance Sheet	12
Notes to the Financial Statements	13 – 16
Detailed Statement of Financial Activities	17 – 18

Cylch Meithrin Llanuwchllyn

Report of the Trustees For the Year Ended 31 March 2024

OBJECTIVES AND ACTIVITIES

Objectives and Aims

Benefit to the Public

Significant Activities

Cylch Meithrin Llanuwchllyn is a nursery school providing education for children aged from two and a half to four years.

Cylch Meithrin Llanuwchllyn

Report of the Trustees For the Year Ended 31 March 2024

ANNUAL REPORT/ADRODDIAD BLYNYDDOL

Adroddiad Blynyddol y Person Cofrestredig am Gylch Meithrin Llanuwchllyn 20232024.

Cefndir yr Adroddiad:

Er mwyn creu adroddiad a oedd yn ddiweddar a chywir, casglwyd gwybodaeth o:

Holiadur i blant y Cylch a gafodd ei gyflawni gan Arweinydd y Cylch
Holiadur (cyfrinachol) i rieni’r Cylch
Arsylwadau cyffredinol y Pwyllgor ar ôl iddynt arsylwi ar rannau o’r Cylch
Trafodaeth gyda staff ac aelodau o’r Pwyllgor am ddigwyddiadau’r flwyddyn

Cefndir y Cylch

Nodweddion Cadarnhaol

Rhieni

Mae’r croeso a dderbynnir ar yr ymweliad cyntaf ac ar ddechrau bob sesiwn o’r Cylch Meithrin yn rhagorol (100%).
Mae 75% yn nodi bod y gofal mae eu plentyn yn cael yn y Cylch yn rhagorol neu yn dda iawn.
Mae 65% yn mynegi fod yr adnoddau a’r gweithgareddau a gynigir i’r plant hefyd yn rhagorol neu yn dda iawn.
Mae 65% yn nodi bod y dull o rhannu gwybodaeth gyda rhieni am y gweithgareddau a wneir gyda’r plant yn y cylch yn rhagorol neu yn dda iawn.
Mae 87% nodi bod amseroedd pwyllgorau y Cylch Meithrin yn gyfleus.
Nododd 87% fod dulliau marchnata’r Cylch Meithrin yn effeithiol.
Ymysg y sylwadau ychwanegol cafwyd:
“Mae’r plentyn yn mwynhau mynychu ac mae’n help gwybod fod y plentyn yn hapus a saff”.

Cylch Meithrin Llanuwchllyn

Report of the Trustees For the Year Ended 31 March 2024

“Mae mynychu’r Cylch wedi galluogi fy mhlentyn i fod yn nuw eu hunain heb riant o gwmpas a’r cyfle i fod gyda eu ffrindiau”.

“Plentyn weid mwynhau ac yn setlo’n dda.”

“Gwaneth mynychu’r Cylch helpu fy mhlentyn i gymysgu gydag eraill ac i fagu hyder”.

Ymatebion gan rieni i’w hystyried

Eisiau rhagor o arweiniad ar y ffordd orau i drafod unrhyw broblemau.
Nododd y mwyafrif yr hoffent ragor eto o gyfathrebu gyda rhieni - lluniau dyddiol ar Seesaw, neu lyfr yn nodi gweithgareddau.
Nododd sawl un yr hoffent ragor o fanylion a gwybodaeth am ddatblygiad eu plentyn yn y Noson Rieni – ee datblygiadau sgiliau iaith, cymdeithasol, esiamplau o waith, a datblygiad yn gyffredinol.
Nododd sawl un yr hoffent weld yr amser agor yn newid yn ôl i 3:15pm.
Nododd un yr hoffent weld y Cylch yn cynnig newid clytiau.
Nododd sawl un fod y newid lleoliad a byrhau’r amser (oherwydd defnydd allanol o’r Neuadd Bentref) yn gallu bod yn anghyfleus.

Plant

Cafwyd ymateb gan 6 o blant yn y cylch

Mae’n amlwg fod y plant yn cael mwynhad o amrywiaeth y ddarpariaeth – o amser chwarae gyda ffrindiau tu mewn a thu allan i ganu a chelf a chrefft. Mae’r plant hefyd yn mwynhau chwarae gyda teganau amrywiol yn y Cylch ee deinosoriaid, tractors, cerbydau a jic-sôs.
Er bod rhai plant wedi rhannu ambell weithgaredd sydd ddim at eu dant megis clai (!) mae’r amrywiaeth a gynigir yn sicrhau'r profiad gorau i bob plentyn.
Dyhead y plant yw gweld cynnydd yn y teganau fferm, beics a Barbies.

Llwyddiannau’r flwyddyn

13 o blant yn y Cylch
Noson rieni Hydref a Gorffennaf
Wedi rhoi £500 i Fenter yr Eagles
• -Cyngerdd Nadolig

Cylch Meithrin Llanuwchllyn

Report of the Trustees For the Year Ended 31 March 2024

Ymysg llwyddiannau’r flwyddyn mae:

Bingo yn y neuadd a raffl wedi casglu £360
Dathlu gŵyl Ddewi a Blwyddyn newydd Tsieineaidd
Dathlu Diwrnod y Llyfr
Plant wedi cystadlu yn Eisteddfod Gadeiriol Llanuwchllyn
Trip tren bach
Cymryd rhan yn niwrnod mabolgampau Ysgol O. M. Edwards
Cyngerdd a the parti ar ddiwedd tymor yr haf
Derbyn nawdd llyfrau gan Gyngor Gwynedd
Cyd weithio trwy y flwyddyn gyda Ysgol O. M. Edwards
Anti Ffion yn cael merch fach – Cara
Cynnal te prynhawn ‘Rhywbeth Neis Neis i De’ gyda’r plant yn canu I aelodau’r gymuned
Parhau i weithredu’r cwricwlwm newydd o ddysgu drwy chwarae. Rydym yn ddiolchgar i bawb sydd wedi cyfrannu teganau ac offer yn ystod y flwyddyn
• Teithiau natur ac i’r parc lleol

Sicrhau ansawdd yn y Cylch

Mae gweithdrefnau’r Cylch yn cydymffurfio â rheoliadau a gofynion statudol sefydliadau allanol Arolygiaeth Gofal Cymru (AGC) a Mudiad Ysgolion Meithrin

Mae’r Pwyllgor a’r staff yn deall eu cyfrifoldebau swydd ac wedi derbyn swydd ddisgrifiad. Cynhelir cyfarfodydd ar y cyd.
Ymgynghorir pan fo angen â swyddog rhanbarthol Mudiad Meithrin.
Fel rhan o reoli perfformiad, gosodir targedau gyda’n staff yn ogystal â chwblhau hunan-arfarniadau bob tymor.
Anfonir holiaduron blynyddol i’r plant a’r rhieni a bydd yr adborth yn cael ei ymgorffori yn y cynllun datblygu.
Sicrheir bod tystysgrifau a chymwysterau yn gyfredol yn ogystal â manteisio ar ddarpariaeth cyrsiau a gynigir gan Mudiad Meithrin.

Cyfathrebu / Rhannu gwybodaeth

Dulliau cyfathrebu'r Cylch yn cynnwys llythyrau ar bapur, Facebook a’r grŵp WhatsApp. Mae’r grŵp WhatsApp yn gweithio’n dda. Mae grwpiau ar wahân ar gyfer aelodau’r pwyllgor a’r rhieni.
Trefnwyd noson rieni cyn diwedd y tymor er mwyn i’r rhieni gael cyfle i drafod datblygiad eu plant gyda’r arweinydd.

Cylch Meithrin Llanuwchllyn

Report of the Trustees For the Year Ended 31 March 2024

Mae cyfle i rieni fynychu'r Cyfarfod Blynyddol yn ogystal â chyfarfodydd eraill a gynhelir yn ystod y flwyddyn e.e. trefnu i godi arian.

Crynodeb

Llawer o ddiolch ichi am eich cydweithrediad a’ch cefnogaeth ar hyd y flwyddyn.

Cylch Meithrin Llanuwchllyn

Report of the Trustees For the Year Ended 31 March 2024

FINANCIAL REVIEW Reserves Policy

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing Document

The Charity is controlled by its governing document, its constitution dated 17 July 2020 and constitutes a charitable incorporated organisation.

Recruitment and Appointment of New Trustees

Membership of the Charity shall be open to:

a) Parents or guardians of every child who attends the Cylch Meithrin;
b) Parents or guardians who have been elected members of officers of the Committee although their children have left the Cylch Meithrin;
c) Any other person or body elected at a General Meeting.

Cylch Meithrin Llanuwchllyn

Report of the Trustees For the Year Ended 31 March 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational Structure

a) Chairman, Vice-Chairman, Treasurer and Secretary (the officers);
b) A minimum of 10 other members;
c) 5 co-opted members according to the decision of the Committee.

A proportion of the Committee, subject to a maximum of two-thirds, at the time of election or co-option, shall be parents or guardians of Cylch Meithrin children.

In order for any meeting to be quorate, there will need to be two officers and 35% of the Committee’s membership (excluding officers) present.

On the occasion of the resignation or death of an elected member, the Committee shall have the right to appoint another member to fill the gap.

Cylch Meithrin Llanuwchllyn

Report of the Trustees For the Year Ended 31 March 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational Structure

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity Number 1190453

Company Number CE022569

Principal Address Neuadd Bentref Llanuwchllyn Bala Gwynedd LL23 7TT

Trustees

Ms Anna Mitchell Ms Nerys Siddall Ms Grisial Llewelyn Dr Sian Gwent Ms Kirsty Wyn Edwards-Blockley (Appointed 07/09/2023) Ms Branwen Haf Williams (Appointed 07/09/2023)

Independent Examiner

Dylan Evans BA FCA Hill and Roberts Limited Chartered Accountants 85 High Street Y Bala LL23 7AE

Bankers HSBC Bank PLC 56 High Street Bala Gwynedd LL23 7ND

Cylch Meithrin Llanuwchllyn

Report of the Trustees For the Year Ended 31 March 2024

STATEMENT OF TRUSTEES RESPONSIBILITIES

Select suitable accounting policies and then apply them consistently;
Observe the methods and principles in the Charity SORP;
Make judgements and estimates that are reasonable and prudent;
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

Approved by order of the board of trustees on 15 January 2025 and signed on its behalf by:

Branwen Williams

………………………………………… Trustee

Independent Examiners Report to the Trustees of Cylch Meithrin Llanuwchllyn

I report on the accounts for the year ended 31 March 2024 set out on pages eight to sixteen.

Respective Responsibilities of Trustees and Examiner

It is my responsibility to:

Examine the accounts under Section 145 of the 2011 Act;
To follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145 (5)(b) of the 2011 Act); and
To state whether particular matters have come to my attention.

Basis of the Independent Examiners Report

Independent Examiners Statement

In connection with my examination, no matter has come to my attention:

1) which gives me reasonable cause to believe that, in any material respect, the requirements
To keep accounting records in accordance with Section 130 of the 2011 Act; and
To prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act

have not been met; or

2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

D V Evans BA FCA Hill and Roberts Limited

15 January 2025 Date

Cylch Meithrin Llanuwchllyn

Statement of Financial Activities for the Year Ended 31 March 2024

			31/03/24	31/03/23
	Unrestricted	Restricted	Total	Total
	Fund	Fund	Funds	Funds
Notes	£	£	£	£
INCOMING RESOURCES
Activities to Promote the Charity’s
Objectives
Grants	20,711	-	20,711	24,291
Activities to Generate Income
Children’s Fees & Fundraising	7,590	-	7,590	6,461
Interest Received	46	-	46	9
	--------	--------	--------	--------
Total Income	28,347	-	28,347	30,761
RESOURCES EXPENDED
Charitable Activities	29,577	-	29,577	29,646
Support Costs	966	-	966	1,028
	--------	--------	--------	--------
Total Expenditure	30,543	-	30,543	30,674
	--------	--------	--------	--------
NET MOVEMENT IN FUNDS	(2,196)	-	(2,196)	87
RECONCILIATION OF FUNDS
TotalFunds Brought Forward	6,851	-	6,851	6,764
	----------	---------	--------	----------
TotalFunds Carried forward	4,655	-	4,655	6,851
	======	=====	=====	======

Cylch Meithrin Llanuwchllyn

Balance Sheet as at 31 March 2024

			2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		328		411
			--------		--------
CURRENT ASSETS
Stocks	5	-		-
Debtors	6	-		-
Cash in Hand and at Bank		6,490		8,149
		--------		--------
		6,490		8,149
CREDITORS
Amounts falling due
within one year	7	(2,163)		(1,709)
		--------		--------
NET CURRENT ASSETS			4,327		6,440
			--------		---------
NET ASSETS			4,655		6,851
			=====		=====
FUNDS			£		£
Unrestricted Funds	8		4,655		6,851
Restricted Funds	8		-		-
			--------		--------
TOTAL FUNDS			4,655		6,851
			=====		=====

The financial statements were approved by the Board of Trustees on 15 January 2025 and were signed on its behalf by;

Branwen Williams

………………………………………. Trustee

Cylch Meithrin Llanuwchllyn

Notes to the Financial Statements for the Year Ended 31 March 2024

1. ACCOUNTING POLICIES

Basis of the preparing the financial statements

The trust constitutes a public benefit entity as defined by FRS102.

The financial statements are prepared in sterling, which is the functional currency of the entity.

In line with the guidance issued by the Charity Commission the charity has adopted the accruals method of accounting for its incoming and outgoing resources.

Funds structure

The charity has a single unrestricted income fund, which the trustees are free to use for any purpose in furtherance of the charitable objectives.

Income

All income is recognised in the Statement of Financial Activities once the entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Tangible Fixed Assets

Depreciation is proved at the following annual rates in order to write off each asset over its estimated useful life.

Computer Equipment - 20% on reducing balance

Cylch Meithrin Llanuwchllyn

Notes to the Financial Statements for the Year Ended 31 March 2024

Tangible Fixed Assets (continued)

Capital assets with a cost in excess of £100 and an expected useful life of more than one year are capitalised onto the balance sheet.

Fixed assets are, as alluded to above, stated at their cost prices, less accumulated depreciation and less amounts recognised in respect of impairment.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items

Taxation

The charity is exempt from tax on its charitable activities and is not registered for value added tax.

2. TRUSTEES REMUNERATION AND BENEFITS

Trustees Remuneration

There were no trustees’ remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Trustees Expenses

There were no trustees expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.

3. STAFF COSTS

The average monthly number of employees during the year was as follows:

	31/03/24	31/03/23
	£	£
Paid Employees	3	4
	=====	=====

No employees received emoluments in excess of £60,000.

Cylch Meithrin Llanuwchllyn

Notes to the Financial Statements for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS

4. TANGIBLE FIXED ASSETS
	Computer
	Equipment	Total
	£	£
COST
At 1 April 2023	760	760
Additions	-	-
	--------	--------
At 31 March 2024	760	760
	=====	=====
DEPRECIATION
At 1 April 2023	349	349
Charge for Year	83	83
	--------	--------
At 31 March 2024	432	432
	=====	=====
NET BOOK VALUE	--------	--------
At 31 March 2024	328	328
	=====	=====
At 31 March 2023	411	411
	=====	=====
5. STOCKS
	31/03/24	31/03/23
	£	£
Stocks	-	-
	=====	=====
6. DEBTORS
	31/03/24	31/03/23
	£	£
Other Debtors	-	-
	=====	=====

Cylch Meithrin Llanuwchllyn

Notes to the Financial Statements for the Year Ended 31 March 2024

7. CREDITORS

CREDITORS
	31/03/24	31/03/23
	£	£
Trade Creditors	-	-
Taxation and Social Security	100	459
Other Creditors	2,063	1,250
	--------	--------
	2,163	1,709
	=====	=====

8. MOVEMENT IN FUNDS

	At 31	Incoming	Outgoing	At 31
	March	Resources	Resources	March
	2023			2024
	£	£	£	£
Restricted funds	-	-	-	-
Unrestricted funds	6,851	28,347	30,543	4,655
	--------	--------	--------	--------
TOTAL FUNDS	6,851	28,347	30,543	4,655
	=====	=====	=====	=====

9. ANALYSIS OF NET ASSETS BETWEEN FUNDS

9. ANALYSIS OF NET ASSETS BETWEEN	FUNDS
	General
	Fund
	£
Tangible fixed assets	328
Net current assets	4,327
	--------
	£4,655
	=====

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.

Cylch Meithrin Llanuwchllyn

Detailed Statement of Financial Activities for the Year Ended 31 March 2023

	31/03/24	31/03/23
	£	£
INCOME
Grant Income
Gwynedd Council Subsidy	14,186	24,291
Grant Welsh Government	6,525	-
Grants Other	-	-
	--------	--------
	20,711	24,291
Activities to Generate Income
Children’s Fees	7,230	6,361
Donations	-	-
Trip Receipts	-	-
Photo Commission	-	-
Sundry Income	-	100
Fundraising Events	360	-
	--------	--------
	7,590	6,461
Interest Received	46	9
	--------	--------
Total Incoming Resources	28,347	30,761
	=====	=====

Cylch Meithrin Llanuwchllyn

Detailed Statement of Financial Activities for the Year Ended 31 March 2024

	31/03/24	31/03/23
	£	£
EXPENDITURE
Charitable Activities
Wages	23,492	22,768
Tacsi i’r Plant	705	1,585
Membership	125	182
Fenter yr Eagles	500	-
Premises costs	1,700	1,500
Insurance	180	180
Sundries	184	142
Resources, Toys and Other Educational Materials	1,548	1,384
Training Costs	85	24
Spent on the Community	-	-
Food costs	497	480
Cleaning costs	2	10
Trip Costs	236	456
Repairs and Renewals	34	351
Printing, Postage and Stationary	80	349
Computer Equipment depreciation	83	104
Bank charges	126	131
	--------	--------
	29,577	29,646
Support Costs
Independent examiner’s fee	830	780
Payroll Costs	136	248
	---------	--------
Total Resources Expended	30,543	30,674
	=====	=====
	----------	---------
Net Income / (Expenditure)	£(2,196)	£87
	======	=====