2025-03-31-accounts - Cylch Meithrin Llanuwchllyn

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Registered Charity Number: 1190453 Company Number: CE022569

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2025 for

Cylch Meithrin Llanuwchllyn

Contents of the Financial Statements For the Year Ended 31 March 2025

	Page
Trustees Annual Report/Adroddiad Blynyddol	1 – 10
Independent Examiners Report	11
Statement of Financial Activities	12
Balance Sheet	13
Notes to the Financial Statements	14 – 17
Detailed Statement of Financial Activities	18 – 19

Cylch Meithrin Llanuwchllyn

Report of the Trustees For the Year Ended 31 March 2025

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 2025

ANNUAL REPORT/ADRODDIAD BLYNYDDOL

Adroddiad Blynyddol y Person Cofrestredig am Gylch Meithrin Llanuwchllyn 20242025.

Cefndir yr Adroddiad:

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

Holiadur i blant
Holiadur i rieni
Arsylwadau cyffredinol y Pwyllgor
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 ac mae 11 ar ein llyfrau eleni. Mae 3 aelod o staff yn cael eu cyflogi, sef 1 arweinydd a 2 gymhorthydd ac rydym yn parhau i weithredu’r cwricwlwm newydd o ddysgu drwy chwarae. 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. Eleni hefyd dechreuwyd ar gynllun brwsio dannedd y plant yn ystod oriau’r Cylch.

Ein ffioedd presennol ar gyfer 2024/25 yw £15 y sesiwn / £2 byr-bryd a chludiant.

Nodweddion Cadarnhaol

Rhieni

Noda 100% o’r rhieni/gwarcheidwaid fod y croeso a dderbynnir ar yr ymweliad cyntaf ac ar ddechrau bob sesiwn o’r Cylch Meithrin yn rhagorol.
Noda 100% o’r rhieni/gwarcheidwaid fod y gofal mae eu plentyn yn ei dderbyn yn y Cylch Meithrinyn rhagorol.
Noda 75% o’r rhieni/gwarcheidwaid fod yr adnoddau a’r gweithgareddau a gynigir i’r plant yn rhagorol neu yn dda iawn.
Noda 100% o’r rhieni/gwarcheidwaid fod y dull o rhannu gwybodaeth gyda rhieni am y gweithgareddau a wneir gyda’r plant yn y Cylch Meithrin yn rhagorol.
Noda 80% o’r rhieni/gwarcheidwaid fod amseroedd pwyllgorau y Cylch Meithrin yn gyfleus.

Cylch Meithrin Llanuwchllyn

Report of the Trustees For the Year Ended 31 March 2025

Noda 80% o’r rhieni/gwarcheidwaid fod dulliau marchnata’r Cylch Meithrin yn effeithiol.
Ymysg y sylwadau ychwanegol cafwyd:
“Mae fy mhlentyn wedi gwneud ffrindiau da a fydd yn gwneud y cam o fod yn yr ysgol llawn amser llawer haws”
“Mae’r Cylch wedi dod a Chymraeg fy mhlentyn ymlaen a dod a hi mwy hyderus”.
“Mae fy mhlentyn wedi bod wrth ei fodd yn y Cylch ac wedi ffynnu gyda’i gyfoedion.”

“Mae bod yn y Cylch wedi helpu datblygiad a chyfathrebu fy mhlentyn ac wedi ei helpu i greu ffrindiau a datblygu sgiliau newydd.”

Ymatebion gan rieni i’w hystyried

Ni chafwyd unrhyw ymatebion ychwanegol gan y rhieni/gwarcheidwaid i’w hystyried.

Plant y Cylch Meithrin

Cafwyd ymateb gan 6 o blant yn y cylch am eu hoff bethau a phethau i wella:

Eu hoff bethau oedd tractors, lego, y pili palas, gemau, beics, bod allan, clai
Nid oeddynt yn hoffi doli, llyfrau, chwarae babis, lego, brwsio y dannedd a’r past (x2), dim byd
Mynegant fod angen rhagor o flodau, monster trucks, gemau, gem hufen ia, twls, lego a chlai
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 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.

Cylch Meithrin Llanuwchllyn

Report of the Trustees For the Year Ended 31 March 2025

Llwyddiannau’r Cylch Meithrin am y flwyddyn

Sioe Cyw Capel clai Cyngerdd Nadolig Gwisgo welis i gefnogi ffermwyr Codi arian trwy gyngerdd Eryrod Meirion Noson cwis yn yr eagles Raffl hampr pasg Dathlu Gŵyl Ddewi Diwrnod y llyfr Blwyddyn newydd Tsieineaidd Lindys/pilipala Teithiau natur i’r parc lleol ac i ardd yr Ysgoldy Trip park hall Trip tren bach Mabolgampau Diwrnod blasu Cyngerdd ffarwelio a the parti

Codi Arian

Cafwyd stondin yn Gwyl Llan a gododd £6.50 a raffl Pasg a chwis a gododd bron i £800 – rhywbeth fydd yn werth i’w wneud eto.

Ti a Fi

Mae Ti a Fi yn rhan bwysig o ddarpariaeth y Cylch Meithrin, ac yn adnodd pwysig i greu cymuned o rieni’r pentref. Eleni, rydym wedi bod yn cydweithio gyda’r Ofalaeth i gynnal Ffrindiau Bach a Mawr – cyfle i henoed y pentref gwrdd â’r rhieni a’r babanod newydd, ac mae’r cynllyn yn mynd yn wych. Hefyd, cawsom nawdd i gynnal 6 sesiwn Babis yr Awen – gweithdai sensori a chanu.

Datblygu’r Pwyllgor 2024/25

Datblygiad pwysig iawn eleni oedd y penderfyniad o sefydlogi pwyllgor y Cylch Meithrin trwy wahodd aelodau o’r gymdeithas i eistedd ar y pwyllgor, yn ogystal â rhieni a chydweithio’n agosach gydag Ysgol O. M. Edwards a Menter Gymunedol Llanuwchllyn. Prif sbardyn hyn oedd gweld aelodau pwyllgor y Cylch yn newid yn rhy gyson, a’r ail reswm oedd y penderfyniad mawr o sefydlu clwb ar ôl ysgol yn Ysgol O. M. Edwards fel ymestyniad o wasanaeth y Cylch.

Cylch Meithrin Llanuwchllyn

Report of the Trustees For the Year Ended 31 March 2025

Criw Eirys

Fis Ionawr 2025 gwelwyd clwb ar ôl ysgol Llanuwchllyn – Criw Eirys – yn agor ei drysau am y tro cyntaf. Wedi misoedd lawer o waith a heriau a chydweithio gan y pwyllgor ar ei newydd wedd, roedd hi’n fraint aruthrol gweld y fenter hon yn dwyn ffrwyth, a hynny wedi blynyddoedd o ddeisyfu gweld y fath ddarpariaeth yn y pentref. Gwelwyd sefyllfa frawychus yn codi yn y pentref wrth i rieni ddechrau gyrru eu plant i ysgolion eraill am nad oedd y ddarpariaeth hon mewn lle yn Llanuwchllyn – mater o reidrwydd felly oedd sefydlu Criw Eirys. Penderfynwyd enwi’r clwb ar ôl Lady Eirys Edwards, gwraig Syr Ifan ab Owen Edwards i nodi ei chyfraniad aruthrol i fudiad yr Urdd ac i blant a phobl ifainc Cymru.

Mae Criw Eirys ar agor Llun-Iau o 3pm-5:30pm. Rydym yn cynnig tacsi am ddim i blant y dosbarth meithrin o’r Neuadd Bentref i’r Ysgol am 3pm. Rydym yn cyflogi 5 o staff rhanamser ac mae gennym 16 o blant ar ein llyfrau yn defnyddio’r gwasanaeth ar nosweithiau gwahanol. Mae gennym yr hawl i dderbyn cyfaswm o 16 o blant bob noson. Ein ffioedd presennol ar gyfer 2024/25 yw £12 o 3:00-5:30pm / £7 3:00-4:30pm y plentyn.

Plant Criw Eirys

Holwyd plant Criw Eirys am eu hoff bethau a llefydd i wella yn y clwb:

Hoff bethau: lego x3, cael bod allan x3, bwyta cermpog, pizza a siocled poeth.
Dim byd x3, pasta, ffraeo am deganau, un or gemau.
Hoffent weld Barbies dream house, Sylvanian Family, pwll nofio a gôl gyda gwahannol dyllau yn Criw Eirys.

Sicrhau ansawdd yn y Cylch Meithrin a Chriw Eirys

Mae gweithdrefnau’r Cylch Meithrin a Chriw Eirys 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/AGC.
Fel rhan o reoli perfformiad, gosodir targedau gyda’n staff yn ogystal â chwblhau hunan-arfarniadau bob blwyddyn.
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.

Cylch Meithrin Llanuwchllyn

Report of the Trustees For the Year Ended 31 March 2025

Cyfathrebu / Rhannu gwybodaeth

Mae dulliau cyfathrebu'r Cylch Meithrin a Chriw Eirys 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 i blant y Cylch Meithrin 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 Meithrin a Chriw Eirys i sicrhau'r addysg a’r gofal gorau orau drwy amrywiaeth o weithgareddau mewn awyrgylch hapus. Am flwyddyn arall sicrhawyd amrywiaeth o weithgareddau a theithiau 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 y profiadau a gynigir iddynt. Mae’n braf nodi bod y staff, rhieni a’r Pwyllgor yn cydweithio’n agos i sicrhau bod y ddau sefydliad yn rhedeg yn esmwyth a’i bod wedi bod yn hyfryd cydweithio’n agosach gydag ysgol O. M. Edwards a Menter Gymunedol Llanuwchllyn 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, yn enwedig wrth i ni gynllunio i symud lleoliad y Cylch i dir yr ysgol.

*Bydd copi o’r adroddiad yn cael ei anfon i AGC a bydd copi yn cael ei gadw ar Gdrive y Cylch Meithrin a Chriw Eirys. 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.

Cylch Meithrin Llanuwchllyn

Report of the Trustees For the Year Ended 31 March 2025

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 2025

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 2025

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 Ms Branwen Haf Williams

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 2025

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 19/01/2026 and signed on its behalf by:

Branwen Williams

Independent Examiners Report to the Trustees of Cylch Meithrin Llanuwchllyn

I report on the accounts for the year ended 31 March 2025 set out on pages twelve to nineteen.

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.

19/01/2026

D V Evans BA FCA Hill and Roberts Limited

Cylch Meithrin Llanuwchllyn

Statement of Financial Activities for the Year Ended 31 March 2025

			31/03/25	31/03/24
	Unrestricted	Restricted	Total	Total
	Fund	Fund	Funds	Funds
Notes	£	£	£	£
INCOMING RESOURCES
Activities to Promote the Charity’s
Objectives
Grants	28,681	-	28,681	20,711
Activities to Generate Income
Children’s Fees & Fundraising	13,201	-	13,201	7,590
Interest Received	108	-	108	46
	--------	--------	--------	--------
Total Income	41,990	-	41,990	28,347
RESOURCES EXPENDED
Charitable Activities	39,471	-	39,471	29,577
Support Costs	1,850	-	1,850	966
	--------	--------	--------	--------
Total Expenditure	41,321	-	41,321	30,543
	--------	--------	--------	--------
NET MOVEMENT IN FUNDS	669	-	669	(2,196)
RECONCILIATION OF FUNDS
TotalFunds Brought Forward	4,655	-	4,655	6,851
	----------	---------	--------	----------
TotalFunds Carried forward	5,324	-	5,324	4,655
	======	=====	=====	======

Cylch Meithrin Llanuwchllyn

Balance Sheet as at 31 March 2025

			2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,285		328
			--------		--------
CURRENT ASSETS
Stocks	5	-		-
Debtors	6	-		-
Cash in Hand and at Bank		5,626		6,490
		--------		--------
		5,626		6,490
CREDITORS
Amounts falling due
within one year	7	(1,587)		(2,163)
		--------		--------
NET CURRENT ASSETS			4,039		4,327
			--------		---------
NET ASSETS			5,324		4,655
			=====		=====
FUNDS			£		£
Unrestricted Funds	8		5,324		4,655
Restricted Funds	8		-		-
			--------		--------
TOTAL FUNDS			5,324		4,655
			=====		=====

The financial statements were approved by the Board of Trustees on 19/01/2026 and were signed on its behalf by;

Branwen Williams

Cylch Meithrin Llanuwchllyn

Notes to the Financial Statements for the Year Ended 31 March 2025

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 2025

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 2025 nor for the year ended 31 March 2024.

Trustees Expenses

There were no trustees expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

3. STAFF COSTS

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

	31/03/25	31/03/24
	£	£
Paid Employees	4	3
	=====	=====

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

Cylch Meithrin Llanuwchllyn

Notes to the Financial Statements for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS

4. TANGIBLE FIXED ASSETS
	Computer
	Equipment	Total
	£	£
COST
At 1 April 2024	760	760
Additions	1,280	1,280
	--------	--------
At 31 March 2025	2,040	2,040
	=====	=====
DEPRECIATION
At 1 April 2024	432	432
Charge for Year	323	323
	--------	--------
At 31 March 2025	755	755
	=====	=====
NET BOOK VALUE	--------	--------
At 31 March 2025	1,285	1,285
	=====	=====
At 31 March 2024	328	328
	=====	=====
5. STOCKS
	31/03/25	31/03/24
	£	£
Stocks	-	-
	=====	=====
6. DEBTORS
	31/03/25	31/03/24
	£	£
Other Debtors	-	-
	=====	=====

Cylch Meithrin Llanuwchllyn

Notes to the Financial Statements for the Year Ended 31 March 2025

7. CREDITORS

CREDITORS
	31/03/25	31/03/24
	£	£
Trade Creditors	-	-
Taxation and Social Security	359	100
Other Creditors	1,228	2,063
	--------	--------
	1,587	2,163
	=====	=====

8. MOVEMENT IN FUNDS

	At 31	Incoming	Outgoing	At 31
	March	Resources	Resources	March
	2024			2025
	£	£	£	£
Restricted funds	-	-	-	-
Unrestricted funds	4,655	41,990	41,321	5,324
	--------	--------	--------	--------
TOTAL FUNDS	4,655	41,990	41,321	5,324
	=====	=====	=====	=====

9. ANALYSIS OF NET ASSETS BETWEEN FUNDS

9. ANALYSIS OF NET ASSETS BETWEEN	FUNDS
	General
	Fund
	£
Tangible fixed assets	1,285
Net current assets	4,039
	--------
	£5,324
	=====

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

Cylch Meithrin Llanuwchllyn

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

	31/03/25	31/03/24
	£	£
INCOME
Grant Income
Gwynedd Council Subsidy	10,081	14,186
Grant Welsh Government	13,000	6,525
Grants Other	5,600	-
	--------	--------
	28,681	20,711
Activities to Generate Income
Children’s Fees	13,201	7,230
Donations	-	-
Trip Receipts	-	-
Photo Commission	-	-
Sundry Income	-	-
Fundraising Events	-	360
	--------	--------
	13,201	7,590
Interest Received	108	46
	--------	--------
Total Incoming Resources	41,990	28,347
	=====	=====

Cylch Meithrin Llanuwchllyn

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

	31/03/25	31/03/24
	£	£
EXPENDITURE
Charitable Activities
Wages	29,664	23,492
Tacsi i’r Plant	1,054	705
Membership	1,050	125
Fenter yr Eagles	-	500
Premises costs	1,700	1,700
Insurance	180	180
Sundries	318	184
Resources, Toys and Other Educational Materials	696	1,548
Training Costs	85	85
Spent on the Community	-	-
Food costs	670	497
Cleaning costs	5	2
Trip Costs	1,201	236
Repairs and Renewals	846	34
Printing, Postage and Stationary	112	80
Professional Fees	1,441	-
Computer Equipment depreciation	323	83
Bank charges	126	126
	--------	--------
	39,471	29,577
Support Costs
Independent examiner’s fee	690	830
Payroll Costs	1,160	136
	---------	--------
Total Resources Expended	41,321	30,543
	=====	=====
	----------	---------
Net Income / (Expenditure)	£669	£(2,196)
	======	=====