Rtgistered Charity Number: 1190680 Company Number. CE022740 Report of tbe TruJt¢¢J and UnAudited Finntil StatemeDts for tbe Ye•r Ended 31 Mlrcb 2024 for Deulu Y Bal
c0]fall D¢ulu Y Bil4 Contents of the Fin&ncil Sthtemtnts For the Year Ended 31 Mr¢b 2024 Page Trus*es Annual Rep)rtIAdroddiad Blynyddol Independertt Examinm Rwrt Ststement of Fitiaticial A¢tivities B8lance She¢1 Notes to the FÈnanciai Stsiements 9-12 Detailed Statement of Firw)cial Activities 13-14
Calloifn Deulu Y Bala Report of the Tru5ttes For tht Year Ended 31 March 2024 OWEcfivES AND ACTIVITIES Obj¢¢tiYeJ and Aims The Charity's objeetives are to: Offer full day ¢ar¢ for children Ik4 y¢¥TS old. Provide early-years experiences and Welsh-medium education for pre-school chÉldr¢n. To offer wrnparound care for 5-1 l.year-olds and filll day care during School Holidays. The charity aims med these objectives by Providing ond presenting a safe and satisfying ¢Dvironm¢nt for pla). and child devcloprneni. through the organisauon of charitsble ac(iviiies, to help parents support their ¢hildren. Additionally. b) promoting the aims of Mudiad Ysgolion Meithrin and presenting them to parenglans. encouraging them to %nd their childrcn on io Welsh medium edw]0 Benefit ¢0 the Publk In planning our work for the year, the trlet and executive COTnmittee have considered th¢ charity COTnmissioD guidance on public irIt. In particular. we ty to help aThJ supwn pyrents and guardians from th¢ local community. Significant Activities Canolfan Deulu Y Ba]a is adaY-Ca service for children aged fvl l years and &Nursery' School providing ed8(10n for chbldren aged 04 -years. ACHIEVEMENT AND PERFORMANCE ChaTitble Activities During the y&v Canolfan D¢ulu Y Bala has cOntind to dei'elop &8 an integral pan of the Community, establishing relaiionships fatnilies and reachinE oui io find ii'ai's io suppon parents and carers. Please stt the allached Manager's Reprt for furth¢r infomtion on the del'elopment parti¢ul8r activities undertsken during the year.
Catyolfn Deulu Y BlA Rtport of the Tst$ For ¢b¢ Y¢xr EDded 31 Marcb 2024 FINANCIAL REVIEW Re8ervtt Poliey It is the view of the Truee and the voluntary Committee thai suificient Teserv¢s should be maintained to ¢nable ourcharitable aciiviiies to continue for at le&si Thveli'e months. This would in our view provide sufficieni lime for all those thai rely on our services to find replacement sUprt serviees thould a worst c&se scenario occur and Canolcan ikuiu Y Bala is continuing in its aim to reh this goal. STRucfuRE, GOVERNANCE AND MANAGEMENT Governing Docum¢Dt The Charity 15 Controlled by its gov¢rnin8 document. its consiiiution ded 31 July 2020 and constitutes a clwitsbl¢ Kncorp)rdted organisation. Recruitment nd Apptsintment of New Trustees Membership of the Charity shall open to: ) Parents or g18 of every child wbo attends th¢ C•lfan Deuiu Y Baia: b) Parents or guardians who have been elected members of officers of the Committee although th¢ir Children hav¢ left the Canoifam Deuiu y Bal Any other Ftrson or b(xly elecied at a General Meeling. d) The ml[uM number of trustees is Eleve e) Ev¢ry tnLStee murt be appointed for ¥4 t¢nn of three years by a resolution p&ssed ai a properly convened meeting of the chariry tnJees.
C#utslfD Deulu Y Bla Report octhe Trnsttes For the Year EDded 31 Mjrrh 2024 STRucfuRE. GOVERNANCE AND MANAGEME OrgalliJatioDal stCtUre The Charity shail be steered by a Committcc, whi¢h will the r¢Snsibl11ty to ensur¢ thai it fimctions irt accordance with its aims. The Committ¢¢ Should mttt periodically. Any charlty tnLStee may call a meeting of the charity tnLStee5. b) The minimum Feriod of nolice required to bold a geneTa] meeting of the tnths is fourtttn days. c) The clwity tnjstees must kttp Tninutes of all app)intments of offices of the charity trustee4 proceedings at g¢nuai rne¢tings. other meetings of the trltsiees and ail d¢cisiotLS, includin8 apprOpriC reasons, made at meetings by the trustees. In order for any mttiing to be quornte. th¢re will need io be two trustees or 35Yg of the trustees presenL The committee sha]1 have the righi to CO•opI oJJd to apwinl any sUC0[r1ttte and to specify the naturc and extenl of its worL All acts and procedings of such sub-cornmittee shajl be fully ond promptly reported io the Committtt. The management and administr3tion of the Charity sball be vested in the Corntnittee. All n¢cessary rights io ensure thai the day to dav activities of the Charity aT¢ carried out effectively are vested in the ChaiTperson. The Chairperson sha]1 r¢port on the use ofthese powers to the next TDeeiin8 of the Committee. On the 0¢10n of the resignation or death of an elected trustee. the con)minee shall have the right to appoint Other In(¢¢ to fill the gap.
Canolfgn Deulu Y Bala Report of tht Trustees For the Year Ended 31 March 2024 REFERENCE AND ADMINIST114TIVE DETAILS Registered Cbarlty Number 1190680 Comp*Dy Number CE022740 Prlneipal Addreyj Ysgol Beuno Sani y Bala Heol y Casiell Bo]a Gwynedd LL23 7UU Trustees Bethan Emyr Jones (Chair) Kate Nfarie Benny Stacy Galdo Dilwyn Morgan Lindsey Ellis Edwards IDdepeDd¢nt Examiner Dylan Evans BA FCA Hill and Roberts Limitrd Chartered AccounianLS 50 High Street Mold Flintshire CH7 IBH B4ttkerJ HSBC Bank PLC 56 High Sireet Bala Gwynedd LL23 7ND
Canolf•D Deulu Y Bal# Report of the Trnsttts For the Year EDded 31 M*rcb 2024 STATEMENT OF TRUSTEES RESPONStBtLITILS The trustees are responsible for preparing ihe Report of the Trustees the financial ststements in accordan¢e with applicabl¢ law and United Kingdom Accounling Standards (United Kin8dom Generally A¢cep(ed Accounting Pwtice). The lawapplicableto charities in England Wales. thechittesAGt 2011. Clwity (accounts ond Reports) Re8tiOnS 2(K)8 ¥nd the provLSiofLS of the trusi deed requires the trustee5 10 prepar¢ finan¢ial slat¢m¢nts for ¢ath financial year wbich give a e and fair view of the s¢a(e of affairs of the charity and of the incoming resources and application of resource5, including Ihe irtcome and expendinve. of the charity for that period. In preparing those financial SntS the tsusttes are ro4uir&l to: Select suitsble acCoU1ng pjlieies and then apply them COD5iStentiy' Ob5erY¢ the methods and principles in the Cljariry SORP: Make judgements ¥nd ¢stimates (hai are reasonabl¢ and prudent. Prcpare the fllwicial mt¢menLS on the going con¢ern basis unless li is inappropriate to presutne that th¢ ¢h8riry will continue in bsiness. The tnLSttts are respinsible for keeping proF¢r accounting records which disc105e renable uraCY at any Lime the fin¥Dcial sitiOn of the charity and to enable them to cnsure that th¢ financial statrments comply the Charities Art ?01 l. thc Charity {AccourLts and Reports) Regulations 2CN)8 and the provisions of the tsust deed. They are a150 responsible for safeguardin8 the ¢ts of the charity and henc¢ for takill8 reasonable sieps for (he prevention and deiection of fraud and oth¢r Érregularities. .20101n025..gnd sigrt¢d on its behalf by.. Approved by order of the iThrd of trustee Truslee Stacy Gaido
Independent ExAmillers Rcport to the Trnslee5 of Canolfan D¢ulu Y I report on the a¢couttts for the year ended 31 March 2024 set out on pages seven to fourteen. RpectIve RespoDsibilitieJ of Trustees and Exmincr The clwity's ttijsttts are responsible for the preparation of the accounls. The charity's Inistees onsider that an audii is noi required foT this year {under Seciion 144(21 of (he Charities Act 2011 (the 2011 Chorities Act)) and thai on independent examiDaiion 15 required. li is my r¢sponsibility to.. ExBmine the &¢¢oun¢5 wider Seetion 145 of the 2011 Act. To follow the procedures laid domm in the General Directions given by the Charity Commission (under Section 145 (5Kb) of the 2011 Act): and To state whether particular mlltteis have come to my attention. Bsls of tbe Independent Ex)ImiDers Report My examination was carried out in llceordance wth the GeneT81 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 includ¢s consideTalion of any Unusu items or disclosuT¢S in the accoun(5, and seeking explanaiion5 from you as trustees conceming any such tnaiiers. Th¢ procedures undertaken do noi provide all the evidence that would be required in an audil. and consequenily no opinion is given as to wh¢ther the accounts pre5eni a 'lnLe and fair vi¢w" and Ihe report is limiied to thos¢ matters set out in the statern¢rtts below. Independettt Ex4winers StRtemeDt In connection with my examination, no matter has come to my aiieniion.. l ) which gives me rewnable cause to believe that, in w)y material respect. the requirements To k¢¢p accounting re¢ords in ac¢ordance with Seetion 130 of the 2011 A¢t' and To prepare a¢eounts which accord with the accounting TecoTds und to comply the a¢¢ounting requiremenis o(the 2011 Act have not been met. or 2) io which. in my opinion. atteniion should be drawn in order io enable a PTopeT understhnding of th¢ accounts 10 be reached. DVEV AFCA Hill and RoberLS Limited Date
CDoifatt Delllu Y Bla Sta¢emeDt of FinaDeial Activities for the Year Ended 31 Mreh 2024 31103124 31103r2023 Tot41 To¢81 Funds FuDd5 Unrestric¢ed Restri¢ied Fulld FuDd Nol¢s INCOMING RESOURCES Aetivitles to Promott tbe Chrity' Objectiv 140245 140245 41.005 A¢tiviti¢s to Genernte Ineome Children's F¢es & Fundraisin8 230,686 230.686 70,334 Internt Reeeived 16 16 Total Income 370,947 370,947 IllJ39 RESOURCES EXPENDED ChAritable Aetiviti 362,430 362.430 104,059 Support Costs 3.354 3,354 3.780 Total ExpeDditsre 365,784 365.784 107039 NET MOVEMENT IN FUNDS 5,163 5.163 3.SiMI RECONCtLIATION OF FUNDS Total Funds Brougbt Forward 32.222 32,222 Transferred In 4.074 4.074 28.722 Totsl Funds Carried forw•rd 41,459 41.459 32222
CAnolf8D Devlu Y Bali Balgnct Sbeet ai at 31 M*reh 2024 2024 2023 Notes FIXED ASSETS Tangible Assets 9.378 5,194 CURRENT ASSETS Stocks Debtors C&5h in Hand and gt Bank 612 36,211 1,025 27.621 36,823 28.646 CREDITORS Amounts failing due within one y {4,7421 11,618) NET CURRENf ASSETS 32.081 27,028 NET ASSETS 41.459 32,222 FUNDS Unrestricted Funds R¢stric¢ed Funds 41,459 32,222 TOTAL FUNDS 41,459 32,222 The financial statements were approved by the B0d of TsleeS on ...2010112025... and we Sl8ned on its behatf by; Trusttt ScY Galdo
CnolfD Deulu Y Bal Notes to tbt FiDanci#I SlatemeDtJ for ibe Ye#r Eded 31 March 2024 ACCOUNTING POLICIES BASIS of tbe preparing ¢h¢ finAnci#l stattments The accounts Iflnancial stsiements) have been prepfired under the hilloric c05[ convention with it¢rr15 r¢c0gniscd at cost or transaciion v8iu¢ un]ess othenvise stat¢d in the relevant noielsl to these accounts. The financial swemenls have prepared in accordance ¥%ryth the Statement of Recommended Practices.. Accounting and ReportinB by Charitie5 preparing their accounts in accordance w?th the Financial RertIng StatKlard applicable in the UK and Republic of Ireland {FRS102) issu¢d on 16 July 2014 and the Financia] Reporting Standard applicabl¢ in the United kingdom and Rcpublir of Ireland {FRS102) the Charities Act 2011. The trust constitutes a public benefit entiry as defin by FRSIO2. The financtal statements are prepared in sterling. which is the fijnctionai currency of th¢ entity. In line with the guidJnce issued by the Charity Commi55ion the charity h&% 0Pted the accruals method of accounting for its it)Ming and ouigoing resouwes. FuDdg structsr¢ The charity has a 5in8le unrestricted incom¢ fund. which th¢ tre¢S #r¢ fr¢e to use for any purpose in furtherance of th¢ charitable objeciives. Income All income is recognised in the Sthtement of Financial Adiyiiies once the entitlemen¢ to the fi]nds. il is probable that the income Mill be rec¢iv¢d and th¢ amount Can t measured reliably. Expenditure Liabilities are rccognised as exndIt &s soon Is there is a le8al or cons(ru¢tiv¢ obligation cotnmitting th¢ charity to thai expenditure. it 15 Probable that a transfer of economic benefits will be required in 5cltlemenl and th¢ amouni of th¢ obligation can be measured reliably. Expenditure is accounied for on an drU[S b&%is and h&8 k*en C]lfi¢d under h¢adings that a88regaie all cost r¢lated to the cal¢gory. Where cosis cannot be direcily attributed io particular h¢Adings they have bttn laled io activities on a basis consislent with the use of resources. Tangible Ftxed Ajsets D¢preciaiion 15 PTov¢d ai the following annud rntes in order to WTite off each a5KI over its esiimaied useful life. Computer Equipm¢nt- 200/• on reducing balance
C•DolfaD Deulu Y BlA Notes to tbe Fin•DciJI Stmtem¢n¢s for tht Year Ended 31 ,Mreh 2024 Tangible FIX Ajwts (tontinued) Capitsl &ssets with a cost in excess of £I¢M) 8Dd 8n expected usefvl life of mor¢ thon one year are capitalised onto the bal8Dce shttL Fixed assets are. alluded io above, swed at their cost prices. less accumulated depreciation aod less amounts recognised in r¢strtt of imp8irm¢nt. Stocks Stocks are valued at the lower of c05t and net reallble value, after making atlowance for ob501et¢ and sRow moving iten)s Tax•tiott The clwity 15 ¢xempt from tsx on its charitable aciivities and is not registered for YU¢ added TRUSTEES REMUNERATION AND BENEFITS TStee5 R¢rnunera¢ioD There were no trustees, rernuneratioD or other ben¢fiL8 (or the year ended 31 Mgffh 2024 nor for the year ended 31 March 2023. Tru$tetJ Expenses There were no irust¢es exFYnses paid for the year ethded 31 March 2024 nor for the year ended 31 Mar¢h 2023. STAFF COSTS The average monudy numi*r of employees during the yur wls L8 follows: 31ffj3r23 31103r24 Paid Employees 18 18 No employees Tetrived emolum¢nts in excess of £60.1KK). 10
Cxnoifan Deulu Y Bala Notes to the FinDeil Stttmtnts (or tb¢ Year Ettded 31 Mreh 2024 TANGIBLE FIXED A&SETS Equipnbenl Tot*] COST At l April 2023 Additions 6.492 6.530 6,492 6,530 At 31 Marth 2024 13.022 13.022 DEPRECIATION Ai l April 2023 Clwge for Year 1,298 2,346 1.298 2.346 At 31 March 2024 NET BOOK VALUE At 31 March 2024 9J78 9J78 At 31 Mar¢h 2023 5,194 5,194 STOCKS 31MJ3ll4 31103123 Stocks DEBTOR5 3111J3n4 31103ll3 PpaYMents 612 .025
CanolfaD Deulv Y BAla Notes lo th¢ FinantlAI StAtementJ for the Ye•r Ended 31 Mar¢h 2024 CREDITORS 31103n4 31103123 Trade Creditors Taxation and Social Security Othei CreditOT5 838 2,311 2,431 780 4,742 1,618 MoVENT tN FUNDS At31 M&rch 2023 In¢omiDg Resources Outgoing Re5011rces At31 March 2024 Restri¢ted fijnds Unresiricted fimds 32.222 375,021 365.784 41.459 TOTAL FUNDS 32322 375.021 365.784 41,459 ANALYSIS OF NET ASSETS BETWEEf4 FUNDS General Fund Tangible fixed 2ssets Net ¢urrent asseis 9,378 32,081 £41.459 10. RELATED PARTY DISCLOSURES Durin8 the year, the remaining assets of Cylch Mcithrin Y Bala {charity' nurnber 1056327) were Sferr to the charitable incorporalcd organisation. Canolfan Deu2u Y Bala IcbariTr number 1190680. company numb¢r CE0227401.
CaDolfD Dtulu Y Ba Detailed Statement of FitineÉal Activiti¢J Cor tb¢ Y¢ar Ended 31 .%lar¢h 2024 31103r24 311031LI INCOME Gr*Dt lts¢ome Gn¢dd Council Subsidy Flintsbire Council Subsidy Welsh Government Subsidy Mudiad M¢ithTin 102.78? l.iio iO,08? 5.8) I 36,4ii l?(KJ 3.0£0 140245 41,) A¢tii'ities to Generatt Itstome Children's Fe¢s 70d, 230,686 70J34 Inter¢si Received 16 TotAI Itscoming Resources 370.947 IllJ39 13
C¥JTholfan Deulu Y BAla DetiJ¢d StwtemeDt of FiDn¢ial A¢tivities for Ibe Year Ended 31 Mirch 2024 31103124 3110312023 EXPENDITURE Chxritable Activities Utiiforni purchase5 Wages Membership Rates and Wer rate5 Telephone Priniing, postage and sthtionary Sundries Premises rent Insurdnc¢ Food costs Training costs Trips and other event5 COSIS Resources, ioys and other cducalional material$ Equipm¢nl leasing Cleatiing cos¢S and supplies Property T¢pairs and itDprovemenls Bank charges Computer costs Depreciation 895 301,928 380 804 852 16 1.213 5,300 180 11.009 1,952 304 12.942 1.182 5,515 14,192 247 1,173 2,346 82,309 276 304 76 3.602 5.099 3,990 24 325 4.263 1,803 285 28 377 1,298 362,430 104,059 Support Cojtj Independ¢ni examiner's fee Professional fe¢5 850 2,504 780 3,000 Tot*1 Rtiources Expended 365.784 107.839 Net Income l (Expenditure) £5,163 £3,500 14