CHARITY REGISTRATION NUM8ER.. 1194514 COMPANY REGISTRATION NUMBER: CE026019 Cylch Meithrin y Delyn C.l.O. Unaudited Financial Statements 5 April 2024 WALTER HUNTER & CO LIMITED Chartered accountants 24 Bridge Street Newport South Wales NP20 4SF
Cylch Meithrin y Delyn C.l.O. Flnancial Statements Year ended 5 April 2024 Page Trustees, annual report Independent examinerfs report to the trustees Stalement of financial activities 15 16 statement of financial position Notes to the financial statement5 17 18
Cylch Meithrin y Delyn C.l.O. Trustees. Annual Report Year ended 5 April 2024 The tru$lees present their report anij the unaudited financial statements of the charity for the year ended 5 April 2024. Reference and adminlstrative dgtalls Registored charlty name Cylch Meithrin y Delyn C.l.O. Charlty registratlon number ompany number 1194514 CE026019 Princlpal otflce Capel Crescent NEoRT NP20 2FT The trustees Will Foster Anna Saunders berly Ann Vwlliams Company secretary Independent oxamlner Will Foster Mr Jonathan Rhodes Bsc BFP FCA Waller Hunter & Co charter Accounlanls 24 Bridge Street Nowport South Wales NP20 4SF
Cylch Meithrin y Delyn C.l.O. Trustees. Annual Report (eontlttued) Year ended 5 April 2024 Structure. governance and management Cy5ch Meilhrin Y Detyn ale pleased lo present their annual Tiuslees. report. This ieport is for the dales required by the Charity Commission 6th April 2023 to 5th April 2024. Management of the group Cylch Merthrin Y Delyn is registered with Care Inspectorate Wales lo provide early years caro and education. Care inspectorate Wales registration number is CYM00005820. Commlttee Members: Post Name Chairperson Treasurer Secretary Kimberly Williams Anna Saunders 'Il Foster Staff members: The provision is run by a qua15fied and dedicated team of staff. A programme of continuous training is in place ID ensure that they have all the Up-tdate knowledge and skills Ihal 1$ essential lo provide the best possible care and education. Name Rachel Wakefield Role Leader Qualification Rachel has a level 5 in Management in Childcare, as well as a degree in Earty Years. She is qualified in first aid, safeguarding, food hygiene and manual handling. She is also the PIC and has over 15 years, experience In early years. Rachel is also our Safeguarding lead. Person in charge (pic} Casey EdwaTds Deputy Leader and PIC Casey joined us in September 2022 and has a level 3 in childcare. Casey became Deputy Leader in April 2023 and left the setting on 31 December 2023. Helen has a level 3 in ehildcare and joined the learn from September 2022. Helen is working towards her level 4. Helen is the ALNCO. Helen Mfilliams Assistant and then PIC and Deputy Leader from 19th February 2024- present.
Cylch Meithrin y Delyn C.l.O. Trustees, Annual Report (Conllnuedj Year ended S April 2024 Julia Tremlett Assistant and PIC, Ilnlerim Deputy Leader January 2024 - 18th February 20241 Julia has a level 3 in childcare. She is also trained in first aid. safeguarding and food hygiene. She also has over 16 years. experience in early years. Julia is ourALNco Lauren Mather Assistant Lauren joined our team February 2022_ Following completion of her level 2 in childcare she has commenced hei level 3. Lauren is trained in safeguarding, first aid and food iene. Rachel pined initially on a casual basis and now on a permanent contract since October 2022. Rachel has a level 3 in childcaie. Rachel our setting on 29th Februa 2024. Marnie joined us in April 2023. Marnie holds Playworks qualrficalion and is working towards her level 3 in Childcare. Charlotte joined in September 2022 ond Sin has completed her level 2 in child¢are and has commenced her level 3. Rachel Embrey Assistant Marnie Griffi'lhs Assistant Charlotta Sadler Assistsnl Cyl¢h Melthrin Y Delyn Statement of purpose udiad Meilhrin, the principal provider of Welsh-medium Te and education in Wales provides and manages Cylch Meithrin Y Delyn. With over a 180 professional staff all over Wales, the Cyl¢h is therefore able lo benefi't from specialist advice on an all Wales level. The Cylch accepts and follow Mudiad Meithrin guidelines. The happiness and safèly of each and every child is Cylch Meithrin Y Delyn's priority the Cylch offers the best possible care in a happy and secure atmosphere, and the opportunity lor each child lo reach his or her full potential by learning thiough play. The Cylch has equipment such as,. toys and resources which reflect the developmental needs and the age range Df the children. Activities for children 2 years of age and over reflect the Foundation Phase for 3-7 years okl Ilhe national early years CUrruluM in Wales} so that the Cylch can ensure that each child receives the best possible start in all aspects of hislher education. The staff arg trained and experienced lo ensure Ihat each Child receives appropriate care and attention. Consideration is given lo each individual child's developing needs including so¢ialising. learning and play. Aims and objective of the service Cylch Meilhrin Y Detyn's aim is lo provide day eare and earty years education of a high standard through the medium of the Welsh language, to boys and girls from 2 years lo school reception age.
Cylch Meithrin y Delyn C.l.O. Trustees. Annual Report (¢oniinu8d) Year ended 5 April 2024 OurValue5 The Chari(ie5 corg values guide our work. We provide a happy, friendty atmosphere in which children learn through the medium of Welsh. We aim to provide a slimulaling, ¢hild led atmosphere, with opportunities for play sel out within the foundation phase. The children learn lo soclIse by playing together, with Ihe session boing good preparation for a more formal structure of primary school edu¢alion. Children: The Children's happiness. welkbeing and Safety 15 paramount al all limes. Regular risk assessments, fife drills and Infection Control audits are completed to ensure the children's safety within the setting. • Minimum standards, policies and Procedures are followed at all limes lo ensure the Children's well- being is mel. The children are invited lo our open session to see their new classroom. play, meet the Cyl¢h Staff and their new friends before there sessions commence. Cylch holds Registration forms for each child before they start attending Cylch and additional information which will help the staff lo gel to know the children and their needs. All allergies and illnesses are discussed with all members of staff, recorded and displayed inside the food cupboard. Register of attendance is tsken lo account for each child in each sessDn. Staff cater for all individual chiklren according to their age and ability. All indniidual needs mel- IPPI Teaching and support arrangements made for each child wtth additional learning needs. • There is a Welsh ethos within the setting and the Welsh language is spoken throughout the session by all staff. We listen lo the children during and after activities and gel feedback from them on what they did and didn't enjoy about the activity. This infomiation is kept with the observations carried out lo make the relevant changes. Children's suggestions and ide8s are considered when planning activities. • Children queslK)nnaires afe given out each year for parents to ask their children, away from the Cylch, about what they do and don't like to do at the selling. These are then evaluated, recorded and ideas put into place where possible. The staff n)ake their own evaluation on each aclivty, and lo whether the outcome of the tiVty was met. This 15 considered when planning future activities for the children. Each child is observgd in partieular skills that have been implemented into the fortnighuy planning. The person who wrote the observation has lo colour in the oul¢ome where the child is on the skills ladder. Each outcome skills have next steps,. in whrh we show how we can develop them further according lo ability. This is linked into the next planning sheet. We hold regular staff meetings lo discuss targets and how as a team we can develop each child indwidually. IEvidence found in observation fold8r)
Cylch Melthrin y Delyn C.l.O. Trustees, Annual Report l¢ontlnu•d) Year ended 5 April 2024 Children's work is displayed on the clas8 walls or in each child's Work folder. All achievements are celebrated. Children are supported by staff lo become toilet trained and independent learners. All chiklren receive a snack each session of Fruiv VegelaNesl Salad and a Carbohydrate, along with milkl Water. Water is available throughout the session. Parents: Staff build a good professional relationship with all parents. Parents ale encouraged lo approach any member of staff wiih any questions or eoncerns. We are there lo help and support parents al all limes. • Parents and child(en are invited lo an open session lo rneel the stsff and other children. Leader provides parents with a variety of verbal and written infomialion about the Cykh and support with their child's admission forms. Parents are welcome lo discuss their child with us al any lime. Daity verbal feedback is given lo parents about how their child has got on or appointments can be made with leader to discuss confidential information or lo provide more 1-1 lime lo ch81. • Parents are invf(ed lo a 1-1 feedback session after the first 6 weeks of their child Stang Cylch. Leader will onty share information about their child with the parents, permission. Paients are welcome lo look al Iheif own childs developmental books. progress charts and observational notes al any time. Parents are kepl infomied by.. a closed Facebook page, a parents infomialion area al the selling,. displaying all inspeclion reports.. Eslyn, CIW., Qualty care report, Self-Assessmentl developing the setting document, Staff photos names and qualifications insurance and registration certrficates, leaflets available to parents and a place for parents to write Comments. concerns and complaints. planning activity sheets alongside activity photographs, a display board explaining the current theme and snacks for the week and the latest newsletter. This information is available to parents al all time$. Parent5 are made aware who their child's Keyworker is. Parents afways infomied of what money has been raised from fundraising aclwities and what resourtes have been bought. Parent questionnaires are provided lo evaluate the servtce and are included in the Qualty-of-care report. All suggestions are considered and implemented where operationally possible. We have had excellent feedback from parents saying that they found the feedback fom lo be helpful, providing a chance lo reflect on the activities and development over their child's lime at the Cylch. • Bilingual lellers gNen to parents regularly keeping them updated each half term. Staff . The staff are the most important valuable resource lo Cylch Meilhrin Y Detyn. Staff employed over the reporting period were Rachel Wakefield - Cylch Leader, Casey Edwards- AssislantlDeputy
Cylch Meithrin y Delyn C.l.O. Trustees, Annual Report (ton&nu¢dJ Year ended 5 April 2024 Leader, Julia Tremlett - Interim Deputyl Assistant, Helen Williams - DeputylAssislanl and Assistants.. Lauren Mather, Rachel Embrey, Marnie Grifffths and Cha¥k>tte Sadler. • Good quality, well trained and molivaled staff is the Cylch's biggest asset. • We employ staff appropriatety al a minimum lo the ratio of SO•A qualified al a level 3 or above lo 50% unqualified at any one time. All staff hold a current first aid certificate. The staff have regular meetings lo discuss planning activity ideas, keyworker children and targets that may need lo be sel, discuss any concerns or any other topics that need discussing. staff supervision and monitoring of the education are carried out regularly and recorded alongside annual appraisals. All documents held in staff folders. . All staff have personal development targets to work towards to develop them further. Staff can raise any ideas or concerns wlh the leader at any lime. to address and resofve matters swrftly. An arranged lime can be made if they want lo discuss anything confidential. • Staff mgmbors worf( very well as a team and independently. Staff are included in the planning process and leader implements all staffs ideas lo create a planning sheet of combined ideas. Staff attend relevant training courses Ihroughoul the year to increase their knowledge within their job role. This is recorded in each stairs file. • Each member of staff has their own staff file, which keeps all the revant infomation about them. This is completed al their induction before starting employment in the Cylch and regularly updated. Each staff hold a current DBS check and compleled every 3 year8 by the Responsible Individual. Each staff member is a key woiker-11 is their re9ponsibility for transferring their child's obseryalional notes to the relevanl books. discussing. and selling targets. and lo Greate the child's photo treasure book. This is Completed by staff in designated times each week and on occasions staff may be required to complete in own lime. Specffi¢ roles have been delegated to each staff member to share responsibilities and opportunity for personal development. . Each staff will irnplemenl new changes each year when needed lo improve the Service. Staff gwen questionnaires at the end of the year to evaluate the 5eMce. Leader implements staff 5 ideas for improvement as sel targets for the new school year. Evidence can be found in Staff folders, Children's folders, Observational folder. Achlevements: Since changing from a registered Charity to CIO we have had another su¢¢essful year in providing care and education to the children of the local community. Vve have developed the learning areas within the indoor and outdoor classroom wrth grants and fundraising events, which has had a positive impact on the children's learning and developmenL
Cylch Meithrin y Delyn C.l.O. Trustees, Annual Report {COnLlnu¢dJ Year ended S April 2024 We have also moved into our purpose-built premises al Capel cscent in Pill. We are very excited as the new Welsh medium primary school, Nanl Gwenlli will be moving in across the road. We look forward lo working with the school lo help foster early development al Y Delyn before moving on lo Nant Gwenlli. Since moving into our new setting, we have also increased our capacity from 19 - 24 children at the setting. Rlsks and uncertaintles: As an organisalion that cares for young children, our staff and trustees recognize thal the main risk would be injury or death lo any of the children whilst in the care of the selling. Controls are pul in place lo manage any risks. Ail staff are first aid trained, full risk assessments ale in place and are reviewed and updated regulaity. Policies and procedures are in place alongside insurance policies. Plans for the future: Develop the gardenloulside space lo enhance the learning and enjoyment for the children. Fundraising lo purchase new iesource8 and equipment lo enhance the children's learning. Plnanelal revlew A detailed analysis is shown within the financial statements. All sources of funding were expend to meet the charty's objectives. RoseTrves The charty holds unrestricted funds which are expendabie al the discretion of the trustees. The current unleslricted fund is £7.14212023'. £3,107}, and restricted funds of £6.46512023.' £1,898) The charity relies upon granl aid frC the dortors identified in the financial slalemenl5. Policies and Procedurgs: Copies of the policies are available lo view in Cylch al any time.. Dyma rheslr cyftawn o'r holl bolisiau yr awgrymii i Gylchoedd Meilhrin fod wedi eu mabwysiadu er mwyn rheoli'r Ileoli&d a'u gwefthgareddau yn effeilhlon. Awgrymwn i chi gael gwared ar hen fersiynau o bolis'iau a enwii isod, gan mawsiadu'r rhai newydd yn eu Ile i'ch Cykh Meilhrin. Here Ns a full I1 ofthe pDlicNes that Cylchoedd Meithrin a encouraged to have adopt9din order to m8nage the selting and ils activit$ effecliv81y.'
Cylch Meithrln y Delyn C.l.O. Trustees. Annual Roport (tontsnued) Year ended 5 April 2024 Rhif No. ENW POLISI POLISI NAME AR GYFER CAIS AGC ciw APPLICA TION HYS8YSU AGC WRTH NEND INFORM CIW OF CHANGES DIWEDDARW YD UPDA TED NODIADAU NOTES 01 YR IAITH GYMRAEG 120221 THE vLSH LANGUAGE DNv8dd8riad Strwythur Structu Updatfjd 2023 10 13 enw swydd Swyddog Cefnogi i Cydlynydd Cefnod Rhilo Tudalènnau Change 'support 01fi¢8l'job titla lo new htle 'CylGhoodd Support Coordinatorf Numbering Pag8S 02 AMDDIFFYN RHAG YR HAUL12013} SUN PROTECTION {2013) Dw4&ddariad strvrythur Structu Updated 2024 04 30 Diweddaru rhifau alo(Iiadau i gyfeirio at y Llyfr Mawr Piws. Upd8ting fer>c6S to append•8 to r8f8r to the Llyfr MawrPiws. 03 ASTHMA 120191 ASTHAIA {2019) Diweddariad Strwylhur Structur8 Upd8t8d 2024 04 30 Dweddaru rhifau atodiadau i gyfeirio at y Uyfr Mawr Piws. Updating ref6nc8s to 8ppendic85 to r8f8rto the Lly MawrAws. BRECHU.. YMARFERWY R120221 VACCINA TIO Dweddariad Stwhur Slructu Upd8t8d 2024 04 30 Dwe(gdaru rhtfrau atodiad8u i gyfeirio at y Llyfr M8wr Piws. PR4CTITION ERS (2022) upd8tt.ng rèfencfjs to appendic8S to fer to th8 Ll Mawr Pws.
Cylch Meithrin y Delyn C.l.O. Trustees, Annual Report (truedj Year ended 5 April 2024 05 BYVV GYDA COVID-19120221 LIVING WITr1 COVID-19 (2022) Diweddariad strwythur strnctu Upd8È8d 2024 09 24 Dolenni aIddrnna l&ehyd Cyh08ddus Cymru w6dff 8u dileu or polisi-mae r dolenrri bellach w gaolyn atocliadètj LLPperthnesol Links to Public kl8alth Wales documgnts deleted from policy-links ar8 now availabl6 the rel6vanl LLMP 8ppendic8s BYWN IACH.. BWfTA'N IACH A CHADWN HEINI YN Y CYLCH MEITHRIN12020} HE4L THY LIVING.. 14EAL THY E4TING AND KEEPIJVG FIT A T THE CYLCH AIEITHRIN 2020 CADW PLANT RHAG CRW(DROI PLENTYN AR GOLL120171 PREVENTING CHILDREN FROM WANDERING/ LOST CHILD 2011 CAMDDEFNYDD ALCOHOLA CHYFFURIAU 120181 DRUGS ALCOHOL MISUSE 2018 CANMOL CHWINO120221 COMPLIMENTS AND COMPLAINTS 2022 CALJ CYLCH DROS DRO I YMATEB 1 DDIGWfDDIAD O ARGYFWNG TEMPORAR Y CLOSUREI RESPONDING TOAN EMERGENCY INCIDENT Dw4eddariad Strwylhur structu Updat8 2024 04 30 Ow8ddaru rhifau atliadaU i oyfeirio at y Uyfr Mawr Piws. Updèting refences to appendices to refer io the Llyfr MawrF)ws. 07 Diweddariad Strwythui Structure Updal 2023 10 10 Newid iaith.. Cymraeg. Saasneg. Atodiadau. Rhifo tud8lennau Dweddaru dyddiad y Iroednodyn Oryanis8 18nguage slrueture.. Welsh, English, Appendix Numb&ring pag6$ Llpdating dale in Footar 11 11 Diweddariad str4hr Structu Updat8d 2024 04 30 Dweddaru rhifau atodiadau i gyf8ilto al y Llyfr Mawr Piws. Upd6ting refences ta appendices to r8f8r lo ths Llyfr MawrAws. AND Diweddariad StTrWur Stmctu Updgtgcl 2024 04 24 Dweddaiu rhifau atCKliadau i gyfeirio at y Llytr Mawr PNS. Updabng r•f8nC8s lo apponthcts to Trfer ¢0 the Llyfr MawrPiws. 10 DnNeddariad Slwythur Stnjcturé Updalgd 2024 04 30 Dwedd8ru rhif8u atodiadau i gyfeirio at y Llyfr Mawr Pws. Updatlng refenc88 to appenLIKes to refer to the Uyfr MawrPiws.
Cylch Meithrin y Delyn C.l.O. Trustees, Annual Report (conllnu¢d) Year ended 5 Aprll 2024 CLUDO A THROSGLWYDDO PLANT120171 TR4NSPR TING AND TFi4NSFERRING CHILDREIV (2017) Dweddariad Stwythur Structuftp Updated 2023 10 10 Newd trefn iaith.. Cymraeg. Saesneg, Atodiadau. rhifo atodiadau Rhilo dannaU Dweddaru dyddiad y troedn(MJyn Organis8 larwuage structure.. Welsh. Engh"sh, App8ndi Numbering p8g8S U datin date in Ft Dwleddaru rhifau atcKJiadau i gyfeirio at y Llyfr Mawr Pws. DeddarU cyfeiriadau at y SGC i SGC 2023. Updating ref8nc8S to fjppendices to rgferlo th8 Lljrfr Mawr Pitrvs. Update references to the NMS to rgfer to Ihe 2023 NMS. DeddarU rhifau atodiadau i gyfeirio at y Uyfi Mawr Piws. Updaling 8fen$ to appendiG8S to r8ferlo the Llyfr Mawr Piws 12 CYDRADDOLDEB AC AMRYWAETH120201 EQUALITY AND DIVERSITY (2020) Dweddariad Strwwhur StructuTr Upd8t8d 2024 04 24 13 CYFRINACHEDO A DIOGELU DATA 121.08.2019-COVIDI CONFIDENTIALITY AND DATA PROTECTION 21.08.2019-COVID CYNHWYSIANT A CHYFLE CYFARTAL 120201 INCLUSION EQUAL OPPORniwiTIES (2020) Diwedd8riad Strhvythurstructure Upd&tgd 2024 04J4 11 14 Dweddariad SlrwythurStrnctur$ Upd8t8d 2024 04 24 Oiweddaru thifau atodiadau i gyfeirio 3t y Ltyfr Mawr P$. Updating ref8nc8S tts 8ppendices to referto th6 LI Mawr Piws. AND cHTHU'R CHWIBAN120131 WHISTLEBLOWING 2013 DELWEDDAU A 120221 FIDEOS DIGIDOL DIGITAL IMAGES AND VIDEOS120221 11 Dim newid No change 2013 16 11 Diweddariad Slrwythur strUrtU Updat6d 2024 04 24 DDNeddaru rhifau atodiadau i gyleirio at y Llyfr M8wr Pws. Updafrng r8fenc&s to 8PP8n(*cès to referto th r Mawr Hws. 17 DERBYN120131 ADMISSIONS12013) Dim newd No change 2013 10
Cylch Melthrin y Delyn C.l.O. Trustees, Annual Report(conLlnu6dJ Year ended 5 April 2024 18 DI-FWG120191 SMOKE-FREE (2Q19) Diweddariad Stwhur stnjcture Updated 2024 04ts4 Diweddaru rhifau at(ladaU i gyf&irio at y Uyfrmawr Pws. Newid enw'r Polisi Cludo Plant lyn y¥ adian Polisiau Cysylltiedigl i Polisi Cludo a ThrolWYddo Plant Updating ffttsnces to appèndffc&s to ferlo the Llylr MawrPnvs. Update ference to Transpothng ChikIn Policy to Transpoth"n9 and Transfe Childrer7 Polic Diweddaru rhifau atodiadau i gyfeirio at y Llyfr Mawr Piws. Upclating rgfenoes to apPeS to refer to the LlyfrMawrPnvs. 19 PECYN POLISIAU CHANLLA WIAU DIOGELU OEDOLION (20221 PROTECTION OF ADULTS POLICIES AND GUIDELINES PACK 2022 DIOGELU PLANT PLANT12021- OVID) CHILD SAFEGUARDING 2021-COVID Diweddaiiad Sltwythur struclu Updat&d 2024 04 30 20 11 Deddaa¢j Strnrythur SlruGtu Updated 2024 04 30 Diweddaru rhifau atodiadau I gyfeirio at y Llyfv Mawr Piws. ilpdating refG&S to appendiGg5 to refvr lo th8 Llyfr Mawr Piws. 21 E-DDIOGELWCH E-SAFETY 12022 GADAEL A CHASGLU PLANT120171 LEAVING AND COLLECTING CHILDREN (2017) 2022 11 Diweddariad stwhur Structu Updaled Diweddariad Strwythur structure Updat&d 2024 04 24 Diweddaru Ihilau atodladau i gyfeirio at y Llyfr M8wr Piws. Updating r8fenc6s lo app9ndKes k) r8f8r to lh8 Llyfv laWrAWS. N8wd 8nW'T polisi yn alodiad 85 LIMP ac yn rheslr polisiau cytr8dol Rhifo tUd8nnaU Newid leill 5wydd "swyddog fnOgi. I'r tetl newydd'cydlynyddion Celnogi. ble mae'n ymddan9os yn y polis1. Trehu yn ieithyddol- Cymraag, Saesneg. Atodiadau. Chang& nam6 of policy in appendix 85 LIMP and in the Ilsl of ctjffentpo1Ies Numbering Pages Chang8 "SUPPOrt officerfjob li118 to ngw b'lle 'Cykh8ocld Support Coordinetorf Organis& Fn language structu- W8lsh, lish. endix Rhilo Tuda18nnau Numb*ring P8ges 22 2023 06 30 23 GVVEITHIO AR EICH PEN EICH HUN12017- COVIDI LONE IVORKING 2017-COVID 11 Diwe(Jdariad Stnvythur Structu Updatéd 2023 10 13
Cylch Meithrln y Delyn C.l.O. Trustees, Annual Report {conUnuédJ Year ended 5 April 2024 24 HYRWYDDO YMDDYGIAD CADARNHAOL PROMOTING POSITIVE BEHAVIOUR 11 11 11 11 11 Dfftddariad strwythur Structura Updat&cl 2024 06 30 Dileu 'arnser 8118n priodol, o'i rhestr o ddulliau priodol defnyddio. Remove 'appropriate lime out, from lh8 list of 8CC8Pt8b18 rn81hods. 25 POLISI GIMRFODDOLI 120201 VOLUNTEERING POLICY{2020) Dwedd8riad Sfvythur SlruGt(I Updat• 2024 04 24 Diweddaru rhitsu alodi£dau i gyfeirio at y Llyfr Mawr Piw8. UpdahrKJ rnfencas lo appendices lo rpfer to Me LIfftMawrPIws. 26 IECHYD. DIOGELWCH A LLES120171 HEAL TH, SAFETY AND WELFARE Dweddariad Sttwylhur Structu UpGlated 2023 10 13 Rhifo tlNjanaU Tr8fnu yn ieithyddol- Cymraeg, Saesneg, Atodiadau. Numbering Pages Org8nis8 in languag8 struCtu- Welsh, En lish, A endix Dtheddaru rhif£u atodiadau i gyfeirio at y Llyfi Mawr Piws. UpdaD"ng relences to appendi$ to ferto the LlyfrA4a¥vr PThvs. 27 LLWGRWOBRWYO A LLYGREDD BRIBER Y AND CORRUPTION Dweddariad Stwythur structurg Upd&t6d 2024 04 24 28 MEDDYGINIAETH 120201 EDICA TION (2020} Ddariad Stwhur Structiire Updated 2024 04 24 Dweddaru rhifau at(KliadaLI I gyleirio at y Ltytr Mawr Piws. Updalffjng refenc&s to appendeS lo ref8r to th8 LlyfrMawrPiws. 29 NEWID GI1cENN 120171 NAPPY CHANGING (2017) Dwedda*wyd Updated 2024 02 26 Cyteirio at gofynion Safon 10.13 CGC INMSI 2023 Referto St8nd8rd 10.13 of thè 2023 DIMS 30 SALWCH. AFIECHYDON HEINTUSA DAMWEINIAU 120171 Dhyeddanvyd Updated 2024 30 09 Dolenni at ddogf8nnau 18Ghyd Cyh08ddus Cymru wèth gli dleU o'r polisi-m89'rdolenni b8llach arga81 yn yratodiadau LLPperthn8sol nks to Public H&allh ivales documents deleled Irom policy- links now availablo in r81gventLLMP &ppèndicès ILLESS. INFECTIOUS DISEASES AND ACCIDENTS {20171 11 31 REcRI10A CHYFLOGAETH RECRUIMENT AND EMPLOYMENT 11 Ntswydd N8W 2024 07 05 Yn disodli'r Polisi Staff Replac&s the Staffing PoIY 12
Cylch Meithrin y Delyn C.l.O. Trusteos, Annual Report (¢Qnllnu¢d) Year ended S April 2024 32 TRAWSNEWOI NEIMDIADAU YM MYWfD PLENTYN TRANSITIONS/ CHANGES IN A CHILD'S LIFE YMDRIN AG ANIFEILIAIO120191 ANIMAL HANDUNG 120191 Newyd New 2023 10 03 33 Oiwgddariad Strwythui stKUCture Updat8d 2024 04 24 Diweddaru rhifau atTrYiadau i gyfgirio at y Ltyfr Mawr Piw5. Updating renG&S 10 appendices to refer to th8 Llyfr MawrPiws. Cyfeirio at gofynion ail-gylchu yn y gweithle R8fw to wort(plaGe ¢Yo1n9 requir8m8ntS HyRDD0 YMW8YDDIAETH AMGYLCHEDDOL li Dw*ddarwyd Updat8d 2024 02 26 CHYNALADWfEDD PROMOTING ENVIRONMENTAL AWARENESS AND SUSTAINABILITY Admissions: Cyl¢h Meilhrin Y Delyn welcomes every child, whatever hislher needs. colour, race, religion, social class or family sfcualion. Cylch Merthrin Y Delyn corrforms lo the registration condstions as laid down by CIW regarding the number of children allowed in the room. Promotlng Posltlve Behavlour.. Cylch Meilhrin Y Delyn aims to provide an environrnenl based on clear. fair and consislenl guidelines. which promote a child'5 understanding of acceptable behaviour. Cylch Meithrin Y Delyn will ensuro Ihal every method of behaviour management that is used is appropriate for the age and level of development of the individual child. The Cylch staff will ensure that there is a consistency in the method5 that are used from day lo day and from person lo person. In every case where a Child's behaviour causes concern, the Cylch staff will discuss the situalion wlh the paren151earers without delay and develop a Gombined plan of action lo be used in the setting and in the home. Equal Opportunities: Cyl¢h Meilhrin Y Delyn seeks lo ensure that all aspects of its aclwities promote equal opportunities for every individual regardless of nalionalily, colour. face, gender, disability, religion, age culture or social cL48s. This will inclLKie access lo aclivilies. equal treatment, and respect towards each individual. Inclusion: Cylch Meithrin Y Delyn is committed lo providing appropriate support lo each child who has special ucational needs. Cylch Meilhrin Y Dolyn will work in partnership with the local Refèrral Scheme and other relevant agencies to ensure help and support for the child and hislher family. Safeguardlng: Cylch Meithrin Y Delyn will protect all children in i(5 care. Cylch MeithTin Y Delyn believes that each child has the right lo expect that adlslls caring for himlher will Pfotect himlher from any harm. The happiness, safety and wellbeing of every child is smportant lo Cyfch Meilhrin Y Den. Cylch Merf(hrin Y Delyn is inspected annually by the Care and Inspeclorale Wales ICIW). 13
Cylch Meithrin y Delyn C.l.O. Trustees. Annual Report (eoRtsnu8dJ Year ended 5 April 2024 Responsibilities of trustees The Charities Act 2011 requires the Iruslees to Pfepare financial statements for each financial year which give a Iruo and fair viéw of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial staternenls, the trustees are required lo.. select suitable accounting policies and then apply them consislenlly., observe the methods and principles in the Charities SORP 2005., • make judgements and accounting estimates that are reasonable and prudent,. stale whether applicable UK Accounting Standards have been followed. subiecl to any material departures disclosed and explained in the financial slalemenls., piepare the financial statements on the going concern basis unles5 it is inappropriate to do so. The Injstees are responsible for keeping sufficient accounting records that disclose wlh reasonable accuracy al any lime the financial position of the charity and enable them lo ensure that the financial statemgnls compty with the Charities Act 2011. 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. The trustees are also responsible for the mainl&nan¢& and integrity of the charity and financial information included on the charity's websrte. Publlc Benefit The trustees confirm that thfjy have referred to the guidance contained in the Charty Commission's general guidance on public benefit when reviewing the Charity's aims and objeclivos and in planning future aclivilies. Small company provisions This ¥eport has been prepared in accordance wlh the provisions applicable to companies entitled lo the small wmpanies exemption. The trustees, annual report was 2ppio trustees by.. and signed on behalf of the board of Kimberty Ann Williams Trustee 14
Cylch Meithrin y Delyn C.l.O. Independent Examiner's Report to the Trustees of Cylch Melthrln y Delyn C.l.O. Year ended S April 2024 I report to the Iruslees on my examination of the financial statements of Cylch Meilhrin y Delyn C.l.O. I'lhe ¢harty') for the year ended 5 April 2024. Rgsponsibilitles and basis of report Having satisfied myself that the accounts of the company are not required lo be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your eharrty's accounts as carried out under section 145 of tho Charities Act 2011 1.the 2011 Acl'l. In carrying out my examination I have followed the Directions given by the Charity Commission under sects'on 145151 Ibl of the 2011 Act. As the Iruslees of the company land a150 Its directors for the purposes of company lawl you are responsible for the preparation of the financial statements in a¢cordance with the requirements of the Companies Act 2006 (Yhe 20C6 Act'i. Independenl examiner's Statement I have completed my examination. I confirm that no matters have come lo my attention in connection with the examination gwing ffle ¢8vse to believe.. 1. accounting records were not kept in respect of the Company as required by sectk)n 386 of tt)e 2006 Act.. or 2. the financial statements do not accord with those records- or 3. the financial statements do not comply wtth the accounting requirements of section 396 01 the 2006 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 slalemenls have not been prepared in aordanCe wrth the methods and principles ol the Slalement of Recommended Practice for accounting and reporting by Charities applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Rgpublic of Ireland {FRS 1021. I have no concerns and have come aGross no other matters in conneclw)n with the examination to which attention should be drawn in this report in order to enabl8 a pr¢Jper understanding of the accounts lo be reached MrJonalhan Rhodes Bsc BFP FCA Independent Examiner Walter Hunter Chartered Accountants 24 Bridge Street Newport South Wales NP20 4SF *brt4 15
Cylch Melthrln y Delyn C.l.O. Statement of Flnanclal Activities Year ended S April 2024 2024 Restricted funds Total funds 2023 Unrestrict funds Total fvnds Noto Income and endowments Donations and legacies Charitable activities Other trading activities Total Income 43,006 40,011 5,187 48,193 40,011 32,348 18,467 528 83,017 5,187 88.204 49,343 Expenditure Expenditure on charitable aclivilies Total expenditure 78,982 620 79,602 53,642 78,982 620 79,602 53,642 Nèt incomg1{oxp8ndlturel and net movoment In funds 4,035 4,587 8,602 {4,2991 Reconeiliatlon of funds Total fvnds brought fomard Total funds Carrled fop•vard 3,107 1,898 6,465 5,005 9,304 7,142 13,607 5,005 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from ¢onlinuing activities. 16 The not8s on pages 18 to 24 form part of these financlal statements
Cylch Meithrin y Delyn C.l.O. ststement of Flnanclal Posltlon 5 April 2024 2024 2023 Nol• Current assets Debtors Cash at bank and in hand 12 104 16,884 16.988 8,024 8.024 Creditors: amounts falling due within one year Net current assets 13 3.381 3,019 5,005 13.607 Total assets less Current liabllltles 13,607 5,005 Net assets 13,607 5.005 Funds of th9 ¢harSty Reslrrted funds UnreStrted funds 6,465 7,142 1,898 3,107 Total charity funds 15 13.607 5,005 2tI&2PK&¢ial statements were approved by the board of Iruslees and aijlhorised for issue on and are signed on behalf of the board by". Kimberty Ann Williams Trustee 17 Th8 notès on pagas 18 to 24 form part of these financial statements
Cylch Meithrln y Delyn C.l.O. Notes to the Financial Statements Year end8d 5 April 2024 General infomiatlon The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Capel Crescent, Newport, NP20 2FT. Statement of compliance These financial slalemenls have been prepared in compliance with FRS 102. The Financial Reporting Stsndard applicable in the UK and the Republr¢ of Ireland,, the Slalemenl of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 {Charities SORP IFRS 1021} and the Charities Act 2011. Accounting policie$ Basis of preparatlon The financisl statements have been prepared on the hiStOral cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured al fair value through income or expenditure. The financial slalemenls are prepared In sterling, which is the functional currency ol the entity. The figures in the financial statements are rounded lo the nearest pound. Golng concem There are no material uncertainties about the chsrty's ability to continue. Di%losure oxemptlons The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the folbwing disclosure exemptions available under paTagraph 1.12ofFRS I2. lal No cash flow stslemenl has been presented for the charity. Judgernenls and key sources of estimatlon uncertalnty The preparation of the financial slalemenls requires management lo make judgements, eslimales and assumptions that affect the amounts reported. These eslimales and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed lo be reasonable undei the circumstances. Fund accounting Unreslricled funds are available for use at the discretion of the trustees to further any of the charity's purposes. Restrided funds are subjected to reslllctions on their expenditure deelared by the donor or through the lemis of an appeal, and fall into one of two sub-classes.. restricted income funds or endowment funds. 18
Cylch Meithrin y Delyn C.l.O. Notes to the Financial Statements i¢onlthu•dJ Year ended S April 2024 Accounting policies (co*rtlnu6ffj Incomlng resources All incoming resources are included in the statement of financial activities when entitlement has passed lo the charity., it is probable that the economic benefits associated with the transadion will flow lo the charity and the amount can be reliably measured. The following specific policies are applied lo particular categories of income.. income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and ils amount can be measured reliably. legacy income is recognised whgn receipt is probable and enif(lement is established. income from donated goods is measured al the fair value of the goods unless this is impTaclical lo measure roliably, in which case the value is deTived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the a¢¢ounts when recewed if the value can be reliably measured. No amount5 are included for the contiibution of general volunteers. income from contracts for the supply of services 15 recognised with the delivery of the contracted service. This is classified a$ L4nreslricted funds unless there is a contractual requirement for il to be spent on a particular purpose and returned rf unspent, in which case fi may be regarded as restricted. Resources expended Expenditure is recognised on an accruals basis as a liabilty is incurred. Expendi(ure includes any VAT which cannot be fully recovered, and is classified unde¥ headings of the slalement of firtancial activities lo which it relates.. expendilufe on raising funds includes the costs of all fundraising actiwties, events. non- charitable trading aclivilies, and the sale of donated goods. expenditure on Charitable a¢livities includes all costs incurred by a charity in undertaking activities that further its charf(able aims fol the benefit of ils beneficiaries, including those support costs and costs relating lo the governanee of the charity apportioned to charitable aclivilies. other expenditijre includes all expendriure that is neither related to raising funds for the chaiity nor part of its expend((ure on charitable aclNilies. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attribulable lo a single activty are allocated directly to that aclivily. Shafed costs are apportioned beeen the acliwlies they contribute to on a reasonable, iuslifiable and con5iStenl basis. 19
Cylch Meithrin y Delyn C.l.O. Notes to the Financial Statements (conyntso Year ended 5 Aprll 2024 Ac¢ountln9 pollcle5 (eonuntsed) Flnancial instruments A financial asset or a financial liability is recognised only when the company becomes a party lo the contractual provisions of the instwmenl. Basic financial instruments ar8 initialty recognised al the amount reeèivablè or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideralh)n expected to be paid or received an(f not discounted. Financial assets that ar6 measured al cost or amortised cost are ieviewed for objective evidence of impaimienl al the end of each reporting date. If there is objective evidence of impairrnenl, an impaimienl bss is recognised under the appropriate heading in the stslement of financial activities in which the initial gain was recggnised Defingd contributlon plans Contributions lo defined contribution plans are recognised as an expense in the period in which the related setvice is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. Donatlons and legacies Unfesliicted Funds Rèstricted Totsl Funds Funds 2024 Donations and Fundraising Local Authority childcare Grants Mudiad Meithrin Giant Early years capital Grant Cronfa Glyndwr Grant Flying Start Grant Aspirations Relrospeclive training Grant 314 42,892 314 42,692 984 378 3,825 378 3,825 43,006 5,187 48,193 Unreslricled Funds Reslrrcled Total Funds Funds 2023 Donation5 and Fundraising Local Aulhoiily childcare Grants Mudiad Meilhrin Grant Early years capital Grant Cronfa Glynthr Grant Flying Start Grant Aspirations Retrospeclwe training Grant 28,098 28,098 3,500 3,500 750 750 28,848 3,500 32,348
Cylch Meithrin y Delyn C.l.O. Notes to the Financial Statements Year ended 5 April 2024 Charitable activlties Unrestricted Funds Reslrrtsd Total Funds Funds 2024 Nursery servtces 40,011 40,011 Unreslricled Funds Reslricled Total Funds Funds 2023 Nursery services 16,467 16.467 Other trading activitigs Unreslricled Totsl Funds Unreslricled Total Funds Funds 2024 Funds 2023 Fundraising events 528 528 Expgnditurg on charitabl& actlyities by fund type Unrestricted Funds Reslricled Total Funds Funds 2024 Childcare Services Support costs 77,772 1.210 620 78,392 1.210 78,982 620 79,602 Unrestricted Funds RestrKted Total Funds Funds 2023 Childcare Services Support costs 50,888 1,152 1,602 52,490 1,152 52.040 1.602 53.642 ?]
Cylch Meithrin y Delyn C,l.O. Notes to the Financial Ststements {¢onllntmdJ Year ended 5 Aprll 2024 Expenditure on charitable activltles by a¢tlvlty type Activities undertaken direcuy Support costs Total funds 2024 Totsl fund 2023 Childcare servIs Governan¢e ¢osls 78,392 78.392 1,210 52,490 1,152 53,642 1,210 78,392 1,210 79,602 Independent oxarninatlon fees 2024 2023 Fees payable to the independent examiner for.. Independent examination of the financial slatementS 1,210 1.152 10. Staff costs The total staff costs and employee benefrts for the reporting period are analysed as lollows.. 2024 2023 Wages and salaries Employer conliibutions lo pension plans 67,661 303 47,999 465 67,%4 48,464 The average head count of employees during the year was 9 {2023". 81. No employee receNed employee benefits ol more than £60,000 during the year12023.' Nil}. 11. Trustee remuneration and expènses No Iruslees have received remuneration from the charity {2023. Nill. During the year expenditure of £246 12023.. £9701 incurred on behalf of the charity by thr8e Iruslees was reimbursed to the trustees_ 12. Debtors 2024 2023 Other debtors 104 ?2
Cylch Meithrin y Delyn C.l.O. Notes to the Financial Statements (eoniinued) Year ended 5 April 2024 13. Creditors: amounts falllng due wlthln ono year 2024 2023 Trade creditors A¢cruals and deferred income Soci81 secu¥ily and other taxes 2,362 1,019 2,433 302 3.381 3,019 14. Penslons and other post retlrement beneflts Deflned contrlbutlon plans The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £303 (2023.. £1,186). 15. Analysls of chailtable fvnds Unrestricted funds Al 6 April 2023 At Income Expenditure S April 2024 General funds 3,107 83.017 {78,9821 7.142 At 6 April 2022 At Income Expendiluro 5 April 2023 General funds 9,304 45,843 (52,0401 3,107 23
Cylch Meithrin y Delyn C.l.O. Notes to the Financlal Statements {cgnWnu•#J Year ended S April 2024 15. Anatysis of ¢harftable funds [wnlltttsedJ Rgstrlcted funds At 6 April 2023 At Income Eyndrture 5 Aprll 2024 Mudiad Meithrin Grant Early Years Capital Grant Cronfa Glynth Grant Flying Start Grant 1.898 1,898 14001 {220} 378 3,825 158 3,825 1,898 5,187 6,465 A grant of £984 from Earty Years and Childcare Caprtal Grant Scheme, was received lo w0Ve nursery furniture and computer equipment. This was included within expenditure during the year. Al 6 April 2022 16201 Al Income Expenditure S April 2023 Mudiad Meithrin Giant Flying Start Grant Early Years Capital Grant Cronfa Glyndwr Grant 3,500 11.602) 1,898 3,500 {1,6021 1,898 16. Analysis of ngt assets between funds Unresliictetl Funds Restricted TOL71 Funds Funds 2024 Nel assets 7,142 6.465 13,607 Uniestricled Funds Restricted Total Funds Funds 2023 Nel asset5 3,107 1,898 5,005 17. Rolat8d parties No transactions with related parties were undertaken such as are required lo be discbsed under FRS 102. 24