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
NE￿oRT
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-t￿date 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 CUrr￿uluM 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 soc￿lIse 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 Sta￿ng 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 re￿vant 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 c￿scent 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 I￿1 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 ￿v￿LSH
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 (￿￿tr￿uedj
Year ended 5 April 2024
05
BYVV GYDA
COVID-19120221
LIVING WITr1
COVID-19 (2022)
Diweddariad
strwythur
strnctu
Upd8È8d
2024 09 24
Dolenni aIdd￿r￿nna￿ 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 at￿liadaU 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
str4￿h￿r
Structu
Updat8d
2024 04 30
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Llyfr Mawr Piws.
Upd6ting refences ta appendices to r8f8r
lo ths Llyfr MawrAws.
AND
Diweddariad
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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
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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 ￿da￿nnaU
Dweddaru dyddiad y
troedn(MJyn
Organis8 larwuage
structure.. Welsh. Engh"sh,
App8ndi
Numbering p8g8S
U datin
date in F￿t
Dwleddaru rhifau
atcKJiadau i gyfeirio at y
Llyfr Mawr Pws.
D￿eddarU 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.
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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
cH￿THU'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 Thro￿lWYddo Plant
Updating ffttsnces to appèndffc&s to
ferlo the Llylr MawrPnvs.
Update ￿ference to Transpothng
ChikI￿n Policy to Transpoth"n9 and
Transfe
Childrer7 Polic
Diweddaru rhifau atodiadau i gyfeirio at
y Llyfr Mawr Piws.
Upclating rgfenoes to apP￿￿￿eS 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
D￿edda￿a¢j
Strnrythur
SlruGtu
Updated
2024 04 30
Diweddaru rhifau atodiadau I gyfeirio at
y Llyfv Mawr Piws.
ilpdating ref￿G&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 tUd8￿nnaU
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 ctjffentpo1￿Ies
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 tlNja￿￿naU
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}
D￿￿dariad
Stwhur
Structiire
Updated
2024 04 24
Dweddaru rhifau at(KliadaLI I
gyleirio at y Ltytr Mawr Piws.
Updalffjng refenc&s to append￿eS lo
ref8r to th8 LlyfrMawrPiws.
29
NEWID
GI￿1cE￿NN
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 d￿leU 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
REcRI￿10A
CHYFLOGAETH
RECRUIMENT AND
EMPLOYMENT
11
Ntswydd
N8W
2024 07 05
Yn disodli'r Polisi Staff
Replac&s the Staffing PoI￿Y
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 ￿¢Yo1￿n9
requir8m8ntS
HyR￿DD0
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 De￿n. 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 a￿ordanCe 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
UnreStr￿ted 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 hiStOr￿al 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 I￿2.
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
be￿een 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 servI￿s
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
w0V￿e 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