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2025-04-05-accounts

CHARITY REGISTRATION NUMBER: 1194514 COMPANY REGISTRATION NUMBER: CE026019

Cylch Meithrin Y Delyn C.I.O. Unaudited Financial Statements

5 April 2025

WALTER HUNTER & CO LIMITED

Chartered accountants

24 Bridge Street Newport South Wales NP20 4SF

Cylch Meithrin Y Delyn C.I.O.

Financial Statements

Year ended 5 April 2025

Page
Trustees' annual report 1
Independent examiner's report to the trustees 15
Statement of financial activities 16
Statement of financial position 17
Notes to the financial statements 18

Cylch Meithrin Y Delyn C.I.O.

Trustees' Annual Report

Year ended 5 April 2025

The trustees present their report and the unaudited financial statements of the charity for the year ended 5 April 2025.

Reference and administrative details

Registered charity name Cylch Meithrin Y Delyn C.I.O. Charity registration number 1194514 Company number CE026019 Principal office Capel Crescent NEWPORT NP20 2FT The trustees Anna Saunders Will Foster Kimberly Ann Williams Company secretary Will Foster Independent examiner Mr Jonathan Rhodes Bsc BFP FCA Walter Hunter & Co Limited Chartered accountants 24 Bridge Street Newport South Wales NP20 4SF

1

Cylch Meithrin Y Delyn C.I.O.

Trustees' Annual Report (continued)

Year ended 5 April 2025

Cylch Meithrin Y Delyn are pleased to present their annual Trustees’ report. This report is for the dates required by the Charity commission 6[th] April 2024 to 5[th] April 2025.

Management of the group

Cylch Meithrin Y Delyn is registered with Care Inspectorate Wales to provide early years care and education.

Care inspectorate Wales registration number is CYM00005820.

Committee Members:

Post Name
Chairperson Kimberly Williams
Treasurer Anna Saunders
Secretary Will Foster

Staff members:

The provision is run by a qualified and dedicated team of staff. A programme of continuous training is in place to ensure that they have all the up-to-date knowledge and skills that is essential to provide the best possible care and education.

Name Role Qualification
Rachel Wakefield Leader – Person in
charge (PIC)
Rachel has a level 5 in Management in Childcare,
as well as a degree in Early 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.
Helen Williams Deputy Leader and PIC Helen has a level 3 in childcare and joined the
team from September 2022. Helen is working
towards her level 4. Helen is the ALNco.
Kate Broom Assistant and PIC Kate has a level 4 in childcare. Kate is very
experienced and comes to us from another Cylch
Meithrin. Kate has trained in first aid, safeguarding
and food hygiene. Kate was the leader at a
previous Cylch and we welcome her knowledge
and experience at the setting. Kate is also a PIC
for the setting.

2

Cylch Meithrin Y Delyn C.I.O.

Trustees' Annual Report (continued)

Year ended 5 April 2025

Julia Tremlett Assistant and
PIC
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 our ALNco
Lauren Mather Assistant Lauren joined our team in February 2022.
Following completion of her level 2 in childcare
she has commenced her level 3. Lauren is
trained in safeguarding, first aid and food
hygiene.
Marnie Griffiths Assistant Marnie joined us in April 2023. Marnie holds a
Playworks qualification and is working towards
her level 3 in Childcare.
Charlotte Sadler Assistant Charlotte joined in September 2022 and since
has completed her level 2 in childcare and has
commenced her level 3.

Cylch Meithrin Y Delyn Statement of purpose

Mudiad Meithrin, the principal provider of Welsh-medium care and education in Wales provides and manages Cylch Meithrin Y Delyn. With over a 180 professional staff all over Wales, the Cylch is therefore able to benefit from specialist advice on an all Wales level. The Cylch accepts and follow Mudiad Meithrin guidelines. The happiness and safety 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 for each child to reach his or her full potential by learning through play.

The Cylch has equipment such as toys and resources which reflect the developmental needs and the age range of the children. Activities for children 2 years of age and over reflect the Foundation Phase for 3-7 years old (the national early years curriculum in Wales) so that the Cylch can ensure that each child receives the best possible start in all aspects of his/her education. The staff are trained and experienced to ensure that each child receives appropriate care and attention. Consideration is given to each individual child’s developing needs including socialising, learning and play.

Aims and objective of the service

Cylch Meithrin Y Delyn’s aim is to provide day care and early years education of a high standard through the medium of the Welsh language, to boys and girls from 2 years to school reception age .

Our Values

The Charities core values guide our work. We provide a happy, friendly atmosphere in which children learn through the medium of Welsh.

We aim to provide a stimulating, child led atmosphere, with opportunities for play set out within the foundation phase. The children learn to socialise by playing together, with the session being good preparation for a more formal structure of primary school education.

3

Cylch Meithrin Y Delyn C.I.O.

Trustees' Annual Report (continued)

Year ended 5 April 2025

Children:

• The Children’s happiness, well-being and safety is paramount at all times.

• Regular risk assessments, fire 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 times to ensure the children’s well-being is met.

• The children are invited to our open session to see their new classroom, play, meet the Cylch 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 to get 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 taken to account for each child in each session.

• Staff cater for all individual children according to their age and ability. All individual needs met- IPP/ Teaching and support arrangements made for each child with 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 to the children during and after activities and get feedback from them on what they did and didn't enjoy about the activity. This information is kept with the observations carried out to make the relevant changes.

• Children’s suggestions and ideas are considered when planning activities.

• Children questionnaires are 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 setting. These are then evaluated, recorded and ideas put into place where possible.

• The staff make their own evaluation on each activity, and to whether the outcome of the activity was met. This is considered when planning future activities for the children.

• Each child is observed in particular skills that have been implemented into the fortnightly planning. The person who wrote the observation has to colour in the outcome where the child is on the skills ladder. Each outcome skills have next steps; in which we show how we can develop them further according to ability. This is linked into the next planning sheet.

• We hold regular staff meetings to discuss targets and how as a team we can develop each child individually. (Evidence found in observation folder)

• Children's work is displayed on the class walls or in each child's work folder. All achievements are celebrated.

• Children are supported by staff to become toilet trained and independent learners.

• All children receive a snack each session of Fruit/ Vegetables/ Salad and a carbohydrate, along with milk/ Water. Water is available throughout the session.

4

Cylch Meithrin Y Delyn C.I.O.

Trustees' Annual Report (continued)

Year ended 5 April 2025

Parents:

• Staff build a good professional relationship with all parents. Parents are encouraged to approach any member of staff with any questions or concerns. We are there to help and support parents at all times.

• Parents and children are invited to an open session to meet the staff and other children. Leader provides parents with a variety of verbal and written information about the Cylch and support with their child’s admission forms.

• Parents are welcome to discuss their child with us at any time. Daily verbal feedback is given to parents about how their child has got on or appointments can be made with leader to discuss confidential information or to provide more 1-1 time to chat.

• Parents are invited to a 1-1 feedback session after the first 6 weeks of their child starting Cylch.

• Leader will only share information about their child with the parents’ permission.

• Parents are welcome to look at their own child's developmental books, progress charts and observational notes at any time.

• Parents are kept informed by: a closed Facebook page, a parents information area at the setting; displaying all inspection reports; Estyn, CIW; Quality care report, Self-Assessment/ developing the setting document, Staff photos names and qualifications , insurance and registration certificates, 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 at all times.

• Parents are made aware who their child’s Keyworker is.

• Parents always informed of what money has been raised from fundraising activities and what resources have been bought.

• Parent questionnaires are provided to evaluate the service and are included in the Quality-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 form to be helpful, providing a chance to reflect on the activities and development over their child’s time at the Cylch.

• Bilingual letters given to parents regularly keeping them updated each half term.

5

Cylch Meithrin Y Delyn C.I.O.

Trustees' Annual Report (continued)

Year ended 5 April 2025

Staff:

• The staff are the most important valuable resource to Cylch Meithrin Y Delyn. Staff employed over the reporting period were Rachel Wakefield – Cylch Leader, Casey Edwards – Assistant/Deputy Leader, Julia Tremlett – Interim Deputy/ Assistant, Helen Williams - Deputy/Assistant and Assistants: Lauren Mather, Rachel Embrey, Marnie Griffiths and Charlotte Sadler.

• Good quality, well trained and motivated staff is the Cylch’s biggest asset.

• We employ staff appropriately at a minimum to the ratio of 50% qualified at a level 3 or above to 50% unqualified at any one time. All staff hold a current first aid certificate.

• The staff have regular meetings to discuss planning activity ideas, keyworker children and targets that may need to be set, 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 with the leader at any time, to address and resolve matters swiftly. An arranged time can be made if they want to discuss anything confidential.

• Staff members work very well as a team and independently.

• Staff are included in the planning process and leader implements all staff’s ideas to create a planning sheet of combined ideas.

• Staff attend relevant training courses throughout the year to increase their knowledge within their job role. This is recorded in each staff’s file.

• Each member of staff has their own staff file, which keeps all the relevant information about them. This is completed at their induction before starting employment in the Cylch and regularly updated.

• Each staff member is a key worker- It is their responsibility for transferring their child’s observational notes to the relevant books, discussing, and setting targets, and to create 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 time.

• Specific roles have been delegated to each staff member to share responsibilities and opportunity for personal development.

• Each staff will implement new changes each year when needed to improve the Service.

• Staff given questionnaires at the end of the year to evaluate the service. Leader implements staff’s ideas for improvement as set targets for the new school year. Evidence can be found in Staff folders, Children’s folders, Observational folder.

6

Cylch Meithrin Y Delyn C.I.O.

Trustees' Annual Report (continued)

Year ended 5 April 2025

Achievements:

Since changing from a registered Charity to CIO we have had another successful year in providing care and education to the children of the local community. We have developed the learning areas within the indoor and outdoor classroom with grants and fundraising events, which has had a positive impact on the children’s learning and development.

We have also moved into our purpose-built premises at Capel Crescent in Pill. We are very excited as the new Welsh medium primary school, Nant Gwenlli will be moving in across the road. We look forward to working with the school to help foster early development at Y Delyn before moving on to Nant Gwenlli.

Since moving into our new setting, we have also increased our capacity from 19 – 24 children at the setting.

Risks and uncertainties:

As an organisation that cares for young children, our staff and trustees recognize that the main risk would be injury or death to any of the children whilst in the care of the setting. Controls are put in place to manage any risks. All staff are first aid trained, full risk assessments are in place and are reviewed and updated regularly. Policies and procedures are in place alongside insurance policies.

Plans for the future:

• Develop the garden/outside space to enhance the learning and enjoyment for the children.

• Fundraising to purchase new resources and equipment to enhance the children’s learning.

Policies and Procedures:

Copies of the policies are available to view in Cylch at any time:

Dyma rhestr cyflawn o’r holl bolisïau yr awgrymir i Gylchoedd Meithrin fod wedi eu mabwysiadu er mwyn rheoli’r lleoliad a’u gweithgareddau yn effeithlon. Awgrymwn i chi gael gwared ar hen fersiynau o bolisïau a enwir isod, gan mabwysiadu’r rhai newydd yn eu lle i’ch Cylch Meithrin.

Here is a full list of the policies that Cylchoedd Meithrin are encouraged to have adopted in order to manage the setting and its activities effectively.

7

Cylch Meithrin Y Delyn C.I.O.

Trustees' Annual Report (continued)

Year ended 5 April 2025


Rhif
No.
ENW POLISI
POLISI NAME
AR GYFER
CAIS AGC
CIW
APPLICATION
HYSBYSU
AGC
WRTH
NEWID
INFORM
CIW OF
CHANGES
DIWEDDARWYD
UPDATED
NODIADAU
NOTES
01 YR IAITH
GYMRAEG
(2022)
THE WELSH
LANGUAGE
- - Diweddariad
Strwythur
Structure
Updated
2023_10_13 •
Newid enw
swydd Swyddog
Cefnogi i
Cydlynydd
Cefnodi
•
Rhifo
Tudalennau
•
Change “support
officer” job title to
new title
“Cylcheodd
Support
Coordinator”
•
Numbering
Pages
02 AMDDIFFYN
RHAG YR HAUL
(2013)
SUN
PROTECTION
(2013)
- - Diweddariad
Strwythur
Structure
Updated
2024_04_30 •
Diweddaru rhifau
atodiadau i
gyfeirio at y Llyfr
Mawr Piws.
•
Updating
refences to
appendices to
refer to the Llyfr
Mawr Piws.
03 ASTHMA (2019)
ASTHMA (2019)
- - Diweddariad
Strwythur
Structure
Updated
2024_04_30 •
Diweddaru rhifau
atodiadau i
gyfeirio at y Llyfr
Mawr Piws.
•
Updating
refences to
appendices to
refer to the Llyfr
Mawr Piws.
04 BRECHU:
YMARFERWYR
(2022)
VACCINATION:
PRACTITIONERS
(2022)
- - Diweddariad
Strwythur
Structure
Updated
2024_04_30 •
Diweddaru rhifau
atodiadau i
gyfeirio at y Llyfr
Mawr Piws.
•
Updating
refences to
appendices to
refer to the Llyfr
Mawr Piws.

8

Cylch Meithrin Y Delyn C.I.O.

Trustees' Annual Report (continued)

Year ended 5 April 2025

05 BYW GYDA
COVID-19 (2022)
LIVING WITH
COVID-19 (2022)
- - Diweddariad
Strwythur
Structure
Updated
2024_09_24 •
Dolenni at ddogfennau Iechyd
Cyhoeddus Cymru wedi eu dileu o’r
polisi-mae’r dolenni bellach ar gael yn yr
atodiadau LLP perthnasol
•
Links to Public Health Wales documents
deleted from policy-links are now
available in the relevant LLMP
appendices
06 BYW’N IACH:
BWYTA’N IACH A
CHADW’N HEINI
YN Y CYLCH
MEITHRIN (2020)
HEALTHY
LIVING:
HEALTHY
EATING
AND
KEEPING FIT AT
THE
CYLCH
MEITHRIN(2020)
- - Diweddariad
Strwythur
Structure
Updated
2024_04_30 •
Diweddaru rhifau atodiadau i gyfeirio at y
Llyfr Mawr Piws.
•
Updating refences to appendices to refer
to the Llyfr Mawr Piws.
07 CADW PLANT
RHAG
CRWYDRO /
PLENTYN AR
GOLL (2017)
PREVENTING
CHILDREN
FROM
WANDERING /
LOST CHILD
(2017)
- - Diweddariad
Strwythur
Structure
Updated
2023_10_10 •
Newid trefn iaith: Cymraeg, Saesneg,
Atodiadau.
•
Rhifo tudalennau
•
Diweddaru dyddiad y troednodyn
•
Organise language structure: Welsh,
English, Appendix
•
Numbering pages
•
Updating date in Footer
08 CAMDDEFNYDD
ALCOHOL A
CHYFFURIAU
(2018)
DRUGS
AND
ALCOHOL
MISUSE (2018)
- - Diweddariad
Strwythur
Structure
Updated
2024_04_30 •
Diweddaru rhifau atodiadau i gyfeirio at y
Llyfr Mawr Piws.
•
Updating refences to appendices to refer
to the Llyfr Mawr Piws.
09 CANMOL
A
CHWYNO (2022)
COMPLIMENTS
AND
COMPLAINTS
(2022)
✓ - Diweddariad
Strwythur
Structure
Updated
2024_04_24 •
Diweddaru rhifau atodiadau i gyfeirio at y
Llyfr Mawr Piws.
•
Updating refences to appendices to refer
to the Llyfr Mawr Piws.
10 CAU CYLCH
DROS DRO /
YMATEB I
DDIGWYDDIAD
O ARGYFWNG
TEMPORARY
CLOSURE /
RESPONDING
TO AN
EMERGENCY
INCIDENT
- - Diweddariad
Strwythur
Structure
Updated
2024_04_30 •
Diweddaru rhifau atodiadau i gyfeirio at y
Llyfr Mawr Piws.
•
Updating refences to appendices to refer
to the Llyfr Mawr Piws.

9

Cylch Meithrin Y Delyn C.I.O.

Trustees' Annual Report (continued)

Year ended 5 April 2025

_______________

11 CLUDO A
THROSGLWYDDO
PLANT (2017)
TRANSPRTING
AND
TRANSFERRING
CHILDREN (2017)
- - Diweddariad Strwythur
Structure Updated
2023_10_10 •
Newid trefn iaith: Cymraeg,
Saesneg, Atodiadau.
•
rhifo atodiadau
•
Rhifo tudalennau
•
Diweddaru dyddiad y troednodyn
•
Organise language structure:
Welsh, English, Appendix
•
Numbering pages
•
Updating date in Footer
12 CYDRADDOLDEB
AC AMRYWIAETH
(2020)
EQUALITY AND
DIVERSITY (2020)
✓ - Diweddariad Strwythur
Structure Updated
2024_04_24 •
Diweddaru rhifau atodiadau i
gyfeirio at y Llyfr Mawr Piws.
•
Diweddaru cyfeiriadau at y SGC i
SGC 2023.
•
Updating refences to appendices
to refer to the Llyfr Mawr Piws.
•
Update references to the NMS to
_refer to the 2023 NMS. _
13 CYFRINACHEDD A
DIOGELU DATA
(21.08.2019-COVID)
CONFIDENTIALITY
AND
DATA
PROTECTION
(21.08.2019-COVID)
✓ - Diweddariad
Strwythur_Structure_
Updated
2024_04_24 •
Diweddaru rhifau atodiadau i
gyfeirio at y Llyfr Mawr Piws.
•
Updating refences to appendices
to refer to the Llyfr Mawr Piws.
14 CYNHWYSIANT A
CHYFLE
CYFARTAL (2020)
INCLUSION
AND
EQUAL
OPPORTUNITIES
(2020)
✓ - Diweddariad
Strwythur_Structure_
Updated
2024_04_24 •
Diweddaru rhifau atodiadau i
gyfeirio at y Llyfr Mawr Piws.
•
Updating refences to appendices
to refer to the Llyfr Mawr Piws.
15 CHWYTHU’R
CHWIBAN (2013)
WHISTLEBLOWING
(2013)
- - Dim newid
No change
2013 •
-
16 DELWEDDAU A
FIDEOS DIGIDOL
(2022)
DIGITAL IMAGES
AND VIDEOS
(2022)
- - Diweddariad Strwythur
Structure Updated
2024_04_24 •
Diweddaru rhifau atodiadau i
gyfeirio at y Llyfr Mawr Piws.
•
Updating refences to appendices
to refer to the Llyfr Mawr Piws.
17 DERBYN (2013)
ADMISSIONS
(2013)
- - Dim newid
No change
2013 •
-
18 DI-FWG (2019)
SMOKE-FREE
(2019)
- - Diweddariad Strwythur
Structure Updated
2024_04_24 •
Diweddaru rhifau atodiadau i
gyfeirio at y Llyfr Mawr Piws.
•
Newid enw’r Polisi Cludo Plant
(yn yr adran Polisïau Cysylltiedig)
i Polisi Cludo a Throsglwyddo
Plant
•
Updating refences to appendices
to refer to the Llyfr Mawr Piws.
•
Update reference to Transporting
Children Policy to Transporting
_and Transfering Children Policy. _

10

Cylch Meithrin Y Delyn C.I.O.

Trustees' Annual Report (continued)

Year ended 5 April 2025

_______________

19 PECYN
POLISIAU
A
CHANLLAWIAU
DIOGELU
OEDOLION
(2022)
PROTECTION OF
ADULTS
POLICIES
AND
GUIDELINES
PACK (2022)
- - Diweddariad
Strwythur
Structure
Updated
2024_04_30 •
Diweddaru rhifau atodiadau i gyfeirio at
y Llyfr Mawr Piws.
•
Updating refences to appendices to
refer to the Llyfr Mawr Piws.
20 DIOGELU PLANT
PLANT
(2021-COVID)
CHILD
SAFEGUARDING
(2021-COVID)
✓ ✓ Diweddariad
Strwythur
Structure
Updated
2024_04_30 •
Diweddaru rhifau atodiadau i gyfeirio at
y Llyfr Mawr Piws.
•
Updating refences to appendices to
refer to the Llyfr Mawr Piws.
21 E-DDIOGELWCH
(2022
E-SAFETY(2022)
- - Diweddariad
Strwythur
Structure
Updated
2024_04_24 •
Diweddaru rhifau atodiadau i gyfeirio at
y Llyfr Mawr Piws.
•
Updating refences to appendices to
refer to the Llyfr Mawr Piws.
22 GADAEL A
CHASGLU
PLANT (2017)
LEAVING
AND
COLLECTING
CHILDREN
(2017)
✓ - Diweddariad
Strwythur
Structure
Updated
2023_06_30 •
Newid enw’r polisi yn atodiad 85 LlMP
ac yn rhestr polisiau cyfredol
•
Rhifo tudalennau
•
Newid teitl swydd “swyddog cefnogi” I'r
tetl newydd “Cydlynyddion Cefnogi ” ble
mae’n ymddangos yn y polisi.
•
Trefnu yn ieithyddol – Cymraeg,
Saesneg, Atodiadau.
•
Change name of policy in appendix 85
LlMP and in the list of current policies
•
Numbering Pages
•
Change “support officer” job title to new
title “Cylcheodd Support Coordinator”
•
Organise in language structure – Welsh,
English, Appendix
23 GWEITHIO AR
EICH PEN EICH
HUN
(2017-COVID)
LONE WORKING
(2017-COVID)
- - Diweddariad
Strwythur
Structure
Updated
2023_10_13 •
Rhifo Tudalennau
•
Numbering Pages
24 HYRWYDDO
YMDDYGIAD
CADARNHAOL
PROMOTING
POSITIVE
BEHAVIOUR
✓ ✓ Diweddariad
Strwythur
Structure
Updated
2024_06_30 •
Dileu ‘amser allan priodol’ o’r rhestr o
ddulliau priodol i'w defnyddio.
•
Remove ‘appropriate time out’ from the
list of acceptable methods.
25 POLISI
GWIRFODDOLI
(2020)
VOLUNTEERING
POLICY (2020)
- - Diweddariad
Strwythur
Structure
Updated
2024_04_24 •
Diweddaru rhifau atodiadau i gyfeirio at
y Llyfr Mawr Piws.
•
Updating refences to appendices to
refer to the Llyfr Mawr Piws.

11

Cylch Meithrin Y Delyn C.I.O.

Trustees' Annual Report (continued)

Year ended 5 April 2025

_______________

26 IECHYD,
DIOGELWCH A
LLES (2017)
HEALTH, SAFETY
AND WELFARE
- - Diweddariad
Strwythur
Structure
Updated
2023_10_13 •
Rhifo tudalennau
•
Trefnu yn ieithyddol – Cymraeg,
Saesneg, Atodiadau.
•
Numbering Pages
•
Organise in language structure –
Welsh, English, Appendix
27 LLWGRWOBRWYO
A LLYGREDD
BRIBERY AND
CORRUPTION
- - Diweddariad
Strwythur
Structure
Updated
2024_04_24 •
Diweddaru rhifau atodiadau i
gyfeirio at y Llyfr Mawr Piws.
•
Updating refences to appendices to
refer to the Llyfr Mawr Piws.
28 MEDDYGINIAETH
(2020)
MEDICATION
(2020)
✓ - Diweddariad
Strwythur
Structure
Updated
2024_04_24 •
Diweddaru rhifau atodiadau i
gyfeirio at y Llyfr Mawr Piws.
•
Updating refences to appendices to
refer to the Llyfr Mawr Piws.
29 NEWID
CLWT/CEWYN
(2017)
NAPPY CHANGING
(2017)
✓ - Diweddarwyd
Updated
2024_02_26 •
Cyfeirio at gofynion Safon 10.13
CGC (NMS) 2023
•
Refer to Standard 10.13 of the 2023
NMS
30 SALWCH,
AFIECHYDON
HEINTUS A
DAMWEINIAU
(2017)
ILLESS,
INFECTIOUS
DISEASES AND
ACCIDENTS (2017)
- - Diweddarwyd
Updated
2024_30_09 •
Dolenni at ddogfennau Iechyd
Cyhoeddus Cymru wedi eu dileu o’r
polisi-mae’r dolenni bellach ar gael
yn yr atodiadau LLP perthnasol
•
Links to Public Health Wales
documents deleted from policy-links
are now available in the relevant
LLMP appendices
31 RECRIWTIO A
CHYFLOGAETH
RECRUIMENT AND
EMPLOYMENT
- - Newydd
New
2024_07_05 •
Yn disodli’r Polisi Staffio
•
Replaces the Staffing Policy
32 TRAWSNEWID /
NEWIDIADAU YM
MYWYD PLENTYN
TRANSITIONS /
CHANGES IN A
CHILD'S LIFE
- - Newydd
New
2023_10_03 •
-
33 YMDRIN AG
ANIFEILIAID (2019)
ANIMAL HANDLING
(2019)
- - Diweddariad
Strwythur
Structure
Updated
2024_04_24 •
Diweddaru rhifau atodiadau i
gyfeirio at y Llyfr Mawr Piws.
•
Updating refences to appendices to
refer to the Llyfr Mawr Piws.
34 HYRWYDDO
YMWBYDDIAETH
AMGYLCHEDDOL
A
CHYNALADWYEDD
PROMOTING
ENVIRONMENTAL
AWARENESS AND
SUSTAINABILITY
- - Diweddarwyd
Updated
2024_02_26 •
Cyfeirio at gofynion ail-gylchu yn y
gweithle
•
Refer to workplace recycling
requirements

12

Cylch Meithrin Y Delyn C.I.O.

Trustees' Annual Report (continued)

Year ended 5 April 2025

_______________

Admissions:

Cylch Meithrin Y Delyn welcomes every child, whatever his/her needs, colour, race, religion, social class or family situation. Cylch Meithrin Y Delyn conforms to the registration conditions as laid down by CIW regarding the number of children allowed in the room.

Promoting Positive Behaviour :

Cylch Meithrin Y Delyn aims to provide an environment based on clear, fair and consistent guidelines, which promote a child’s understanding of acceptable behaviour. Cylch Meithrin Y Delyn will ensure that 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 methods that are used from day to day and from person to person. In every case where a child’s behaviour causes concern, the Cylch staff will discuss the situation with the parents/carers without delay and develop a combined plan of action to be used in the setting and in the home.

Equal Opportunities:

Cylch Meithrin Y Delyn seeks to ensure that all aspects of its activities promote equal opportunities for every individual regardless of nationality, colour, race, gender, disability, religion, age culture or social class. This will include access to activities, equal treatment, and respect towards each individual.

Inclusion:

Cylch Meithrin Y Delyn is committed to providing appropriate support to each child who has special educational needs. Cylch Meithrin Y Delyn will work in partnership with the local Referral Scheme and other relevant agencies to ensure help and support for the child and his/her family.

Safeguarding:

Cylch Meithrin Y Delyn will protect all children in its care. Cylch Meithrin Y Delyn believes that each child has the right to expect that adults caring for him/her will protect him/her from any harm. The happiness, safety and wellbeing of every child is important to Cylch Meithrin Y Delyn. Cylch Meithrin Y Delyn is inspected annually by the Care and Inspectorate Wales (CIW).

13

Cylch Meithrin Y Delyn C.I.O.

Trustees' Annual Report (continued)

Year ended 5 April 2025

_______________

Responsibilities of trustees

The Charities Act 2011 requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply 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 maintenance and integrity of the charity and financial information included on the charity's website.

Public Benefit

The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and in planning future activities.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption. 27 Aug 2026

The trustees' annual report was approved on ………………….and signed on behalf of the board of trustees by:

Kimberly Williams

Kimberly Ann Williams Trustee

14

Cylch Meithrin Y Delyn C.I.O.

Independent Examiner's Report to the Trustees of Cylch Meithrin Y Delyn C.I.O.

Year ended 5 April 2025

I report to the trustees on my examination of the financial statements of Cylch Meithrin Y Delyn C.I.O. ('the charity') for the year ended 5 April 2025.

Responsibilities and basis of report

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  1. the financial statements do not accord with those records; or

  2. the financial statements do not comply with the accounting requirements of section 396 of 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

  3. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached

Mr Jonathan Rhodes Bsc BFP FCA Independent Examiner Walter Hunter & Co Limited Chartered accountants 24 Bridge Street Newport South Wales NP20 4SF

15

Cylch Meithrin Y Delyn C.I.O.

Statement of Financial Activities

Year ended 5 April 2025

2025 2024
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 4 50,592 1,105 51,697 48,193
Charitable activities 5 75,219 – 75,219 40,011
───────── ─────── ───────── ────────
Total income 125,811 1,105 126,916 88,204
═════════ ═══════ ═════════ ════════
Expenditure
Expenditure on charitable activities 6,7 111,325 5,570 116,895 79,602
───────── ─────── ───────── ────────
Total expenditure 111,325 5,570 116,895 79,602
═════════ ═══════ ═════════ ════════
───────── ─────── ───────── ────────
Net income and net movement in funds 14,486 (4,465) 10,021 8,602
═════════ ═══════ ═════════ ════════
Reconciliation of funds
Total funds brought forward 7,142 6,465 13,607 5,005
───────── ─────── ───────── ────────
Total funds carried forward 21,628 2,000 23,628 13,607
═════════ ═══════ ═════════ ════════

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 18 to 24 form part of these financial statements

16

Cylch Meithrin Y Delyn C.I.O.

Statement of Financial Position

5 April 2025

2025 2024
Note £ £
Fixed assets
Tangible fixed assets 12 398 –
Current assets
Debtors 13 266 104
Cash at bank and in hand 28,037 16,884
──────── ────────
28,303 16,988
Creditors: amounts falling due within one year 14 5,073 3,381
──────── ────────
Net current assets 23,230 13,607
──────── ────────
Total assets less current liabilities 23,628 13,607
──────── ────────
Net assets 23,628 13,607
════════ ════════
Funds of the charity
Restricted funds 2,000 6,465
Unrestricted funds 21,628 7,142
──────── ────────
Total charity funds 16 23,628
════════
13,607
════════

27 Aug 2026These financial statements were approved by the board of trustees and authorised for issue on ………………………………, and are signed on behalf of the board by:

Kimberly Williams

Kimberly Ann Williams Trustee

For the year ending 5 April 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The notes on pages 18 to 24 form part of these financial statements

17

Cylch Meithrin Y Delyn C.I.O.

Notes to the Financial Statements

Year ended 5 April 2025

1. General information

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.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

The financial statements are prepared in sterling, which is the functional currency of the entity. The figures in the financial statements are rounded to the nearest pound.

Going concern

Following the year end, the trustees agreed to cease operations. The charity ceased to operate as at 31 October 2025. As at that date the remaining assets will be transferred to the originating charity (Mudiad Meithrin Cyfyngedig, charity registration number 02164058)

Consequently, the assets and liabilities have been measured at the lower of their carrying amount and their estimated net realisable value. No adjustments were necessary to the previously recognised assets and liabilities as a result of this change in basis .

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102:

(a) No cash flow statement has been presented for the charity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

18

Cylch Meithrin Y Delyn C.I.O.

Notes to the Financial Statements (continued)

Year ended 5 April 2025

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

19

Cylch Meithrin Y Delyn C.I.O.

Notes to the Financial Statements (continued)

Year ended 5 April 2025

3. Accounting policies (continued)

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Equipment

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service 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.

4. Donations and legacies

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Donations
Donations and Fundraising 245 – 245
Grants
Local Authority childcare grants 50,347 – 50,347
Early Years Capital Grant – – –
Cronfa Glyndwr Grant – – –
Flying Start Grant – – –
NCC Flying Start workshop – 500 500
NCC FIS Grant – 605 605
──────── ─────── ────────
50,592 1,105 51,697
════════ ═══════ ════════
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Donations
Donations and Fundraising 314 – 314
Grants
Local Authority childcare grants 42,692 – 42,692
Early Years Capital Grant – 984 984
Cronfa Glyndwr Grant – 378 378
Flying Start Grant – 3,825 3,825
NCC Flying Start workshop – – –
NCC FIS Grant – – –
──────── ─────── ────────
43,006 5,187 48,193
════════ ═══════ ════════

20

Cylch Meithrin Y Delyn C.I.O.

Notes to the Financial Statements (continued)

Year ended 5 April 2025

5. Charitable activities

Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Nursery services 75,219 75,219 40,011 40,011
════════ ════════ ════════ ════════
6. Expenditure on charitable activities by fund type
Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Childcare Services 109,196 5,570 114,766
Support costs 2,129 – 2,129
───────── ─────── ─────────
111,325 5,570 116,895
═════════ ═══════ ═════════
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Childcare Services 77,772 620 78,392
Support costs 1,210 – 1,210
──────── ──── ────────
78,982 620 79,602
════════ ════ ════════

7. Expenditure on charitable activities by activity type

Activities
undertaken Total funds Total fund
directly Support costs 2025 2024
£ £ £ £
Childcare Services 114,766 – 114,766 78,392
Governance costs – 2,129 2,129 1,210
───────── ─────── ───────── ────────
114,766 2,129 116,895 79,602
═════════ ═══════ ═════════ ════════
8. Net income
Net income is stated after charging/(crediting):
2025 2024
£ £
Depreciation of tangible fixed assets 100 –
════ ════
9. Independent examination fees
2025 2024
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 1,271 1,210
Accountancy 858 –
──────── ────────
2,129 1,210
═══════ ═══════

21

Cylch Meithrin Y Delyn C.I.O.

Notes to the Financial Statements (continued)

Year ended 5 April 2025

10. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as The total staff costs and employee benefits for the reporting period are analysed as follows:
2025 2024
£ £
Wages and salaries 94,424 67,661
Social security costs 1,024 –
Employer contributions to pension plans 372 303
──────── ────────
95,820 67,964
════════ ════════

The average head count of employees during the year was 8 (2024: 9).

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

11. Trustee remuneration and expenses

No trustees have received remuneration from the charity (2024: Nil).

Two trustees have had their expenses incurred in the charitable running of the charity of £555 reimbursed by the charity (2024: Three trustees £246).

12. Tangible fixed assets

Equipment
£
Cost
At 6 April 2024 –
Additions 498
────
At 5 April 2025 498
════
Depreciation
At 6 April 2024 –
Charge for the year 100
────
At 5 April 2025 100
════
Carrying amount
At 5 April 2025 398
════
At 5 April 2024 –
════
13. Debtors
2025 2024
£ £
Trade debtors 266 –
Other debtors – 104
──── ────
266 104
════ ════

22

Cylch Meithrin Y Delyn C.I.O.

Notes to the Financial Statements (continued)

Year ended 5 April 2025

14. Creditors: amounts falling due within one year

2025 2024
£ £
Accruals and deferred income 3,339 2,362
Social security and other taxes 1,734 1,019
─────── ───────
5,073 3,381
═══════ ═══════

15. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £372 (2024: £303).

16. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At At
6 April 2024 Income Expenditure 5 April 2025
£ £ £ £
General funds 7,142 125,811 (111,325)
21,628
═══════ ═════════ ═════════ ════════
At At
6 April 2023 Income Expenditure 5 April 2024
£ £ £ £
General funds 3,107 83,017 (78,982)
7,142
═══════ ════════ ════════ ═══════

23

Cylch Meithrin Y Delyn C.I.O.

Notes to the Financial Statements (continued)

Year ended 5 April 2025

16. Analysis of charitable funds (continued)

Restricted funds

Restricted funds
At At
6 April 2024 Income Expenditure 5 April 2025
£ £ £ £
Cronfa Glyndwr Grant 158 – (70)
88
Early Years Capital Grant 584 – (584) –
Flying Start Grant 3,825 – (3,825) –
Mudiad Meithrin Grant 1,898 – – 1,898
NCC FIS grant – 605 (591)
14
NCC Flying Start workshop – 500 (500)
–
─────── ─────── ─────── ───────
6,465 1,105 (5,570)
2,000
═══════ ═══════ ═══════ ═══════
At At
6 April 2023 Income Expenditure 5 April 2024
£ £ £ £
Cronfa Glynwr Grant – 378 (220)
158
Early Years Capital Grant – 984 (400)
584
Flying Start Grant – 3,825 – 3,825
Mudiad Meithrin Grant 1,898 – – 1,898
NCC FIS grant – – – –
NCC Flying Start workshop – – – –
─────── ─────── ──── ───────
1,898 5,187 (620)
6,465
═══════ ═══════ ════ ═══════

17. Analysis of net assets between funds

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Fixed assets 398 – 398
Net current assets 21,230 2,000 23,230
─────── ─────── ───────
21,628 2,000 23,628
════════ ═══════ ════════
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Fixed assets – – –
Net current assets 7,142 6,465 13,607
─────── ─────── ───────
7,142 6,465 13,607
═══════ ═══════ ════════

18. Related parties

No transactions with related parties were undertaken such as are required to be disclosed under FRS 102.

24

Issuer Walter Hunter Document generated Thu, 27th Aug 2026 10:40:11 BST Document fingerprint 1c87b48a9901af4ced7cc6535369228f

Parties involved with this document

Document processed Party + Fingerprint Thu, 27th Aug 2026 11:49:56 BST Mrs Kimberly Ann Williams - Signer (305b3e95985f4e3c49a9d15df90aa734) Thu, 27th Aug 2026 11:49:57 BST Margaret Lock - Copied In (2485dd18ef43d924e2b73b35e646c1da) Thu, 27th Aug 2026 11:49:57 BST Beth Horton - Copied In (6d57eceba9527e4bd392ac5fae4abae4) Audit history log Date Action Thu, 27th Aug 2026 10:40:11 BST Envelope generated with fingerprint 2bcaa7b5639264905f787b1b925812a2 (18.133.63.166) Thu, 27th Aug 2026 10:40:11 BST Document generated with fingerprint 1c87b48a9901af4ced7cc6535369228f (18.133.63.166) Thu, 27th Aug 2026 10:40:11 BST Document generated with fingerprint 7f16e5b426591d634608f79426e9b3d8 (18.133.63.166) Thu, 27th Aug 2026 10:40:11 BST Document generated with fingerprint 8e8d8f3ea4314df40ed4ac8286973bad (18.133.63.166) Thu, 27th Aug 2026 10:40:11 BST Document generated with fingerprint 0d8ca7acab33610e7c6dcefa2a1c7eb1 (18.133.63.166) Thu, 27th Aug 2026 10:40:12 BST Mrs Kimberly Ann Williams has been assigned to this envelope. (18.133.63.166) Thu, 27th Aug 2026 10:40:12 BST Margaret Lock has been assigned to this envelope. (18.133.63.166) Thu, 27th Aug 2026 10:40:12 BST Beth Horton has been assigned to this envelope. (18.133.63.166) Thu, 27th Aug 2026 10:40:26 BST Document emailed to party email Thu, 27th Aug 2026 10:54:15 BST Mrs Kimberly Ann Williams viewed the envelope (194.74.187.27) Thu, 27th Aug 2026 10:54:47 BST Mrs Kimberly Ann Williams viewed the envelope (85.210.241.14) Thu, 27th Aug 2026 10:56:19 BST Mrs Kimberly Ann Williams viewed the envelope (194.74.187.27) Thu, 27th Aug 2026 11:49:56 BST Mrs Kimberly Ann Williams signed the envelope (194.74.187.27) Thu, 27th Aug 2026 11:49:57 BST Sent a copy of the envelope to Margaret Lock (194.74.187.27)

Thu, 27th Aug 2026 11:49:57 BST Thu, 27th Aug 2026 11:49:57 BST Thu, 27th Aug 2026 11:49:57 BST Thu, 27th Aug 2026 11:49:57 BST Thu, 27th Aug 2026 11:49:57 BST Thu, 27th Aug 2026 11:49:57 BST

Sent a copy of the envelope to Beth Horton (194.74.187.27) This envelope has been signed by all parties (194.74.187.27) Signed document confirmation emailed to party email (194.74.187.27) Signed document confirmation emailed to party email (194.74.187.27) Signed document confirmation emailed to party email (194.74.187.27) Signed document confirmation emails have been sent to all parties (194.74.187.27)