## **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<br>charge (PIC)|Rachel has a level 5 in Management in Childcare,<br>as well as a degree in Early Years. She is<br>qualified in first aid, safeguarding, food hygiene<br>and manual handling. She is also the PIC and has<br>over 15 years’ experience in early years. Rachel<br>is also our Safeguarding lead.|
|Helen Williams|Deputy Leader and PIC|Helen has a level 3 in childcare and joined the<br>team from September 2022. Helen is working<br>towards her level 4. Helen is the ALNco.|
|Kate Broom|Assistant and PIC|Kate has a level 4 in childcare. Kate is very<br>experienced and comes to us from another Cylch<br>Meithrin. Kate has trained in first aid, safeguarding<br>and food hygiene. Kate was the leader at a<br>previous Cylch and we welcome her knowledge<br>and experience at the setting. Kate is also a PIC<br>for the setting.|



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## **Cylch Meithrin Y Delyn C.I.O.** 

## **Trustees' Annual Report** _**(continued)**_ 

## **Year ended 5 April 2025** 

|Julia Tremlett|Assistant and<br>PIC|Julia has a level 3 in childcare. She is also<br>trained in first aid, safeguarding and food<br>hygiene. She also has over 16 years’<br>experience in early years. Julia is our ALNco|
|---|---|---|
|Lauren Mather|Assistant|Lauren joined our team in February 2022.<br>Following completion of her level 2 in childcare<br>she has commenced her level 3. Lauren is<br>trained in safeguarding, first aid and food<br>hygiene.|
|Marnie Griffiths|Assistant|Marnie joined us in April 2023. Marnie holds a<br>Playworks qualification and is working towards<br>her level 3 in Childcare.|
|Charlotte Sadler|Assistant|Charlotte joined in September 2022 and since<br>has completed her level 2 in childcare and has<br>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 hold a current DBS check and completed every 3 years by the Responsible Individual. 

• 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._ 

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## **Cylch Meithrin Y Delyn C.I.O.** 

## **Trustees' Annual Report** _**(continued)**_ 

## **Year ended 5 April 2025** 

_________________________________________________________________________________ 

|Rhif<br>_No._|ENW POLISI<br>_POLISI NAME_|AR GYFER<br>CAIS AGC<br>_CIW_<br>_APPLICATION_|HYSBYSU<br>AGC<br>WRTH<br>NEWID<br>_INFORM_<br>_CIW OF_<br>_CHANGES_||DIWEDDARWYD<br>_UPDATED_|NODIADAU<br>_NOTES_|
|---|---|---|---|---|---|---|
|01|YR IAITH<br>GYMRAEG<br>(2022)<br>_THE WELSH_<br>_LANGUAGE_|-|-|Diweddariad<br>Strwythur<br>_Structure_<br>_Updated_|2023_10_13|•<br>Newid enw<br>swydd Swyddog<br>Cefnogi i<br>Cydlynydd<br>Cefnodi<br>•<br>Rhifo<br>Tudalennau<br>•<br>_Change “support_<br>_officer” job title to_<br>_new title_<br>_“Cylcheodd_<br>_Support_<br>_Coordinator”_<br>•<br>_Numbering_<br>_Pages_|
|02|AMDDIFFYN<br>RHAG YR HAUL<br>(2013)<br>_SUN_<br>_PROTECTION_<br>_(2013)_|-|-|Diweddariad<br>Strwythur<br>_Structure_<br>_Updated_|2024_04_30|•<br>Diweddaru rhifau<br>atodiadau i<br>gyfeirio at y Llyfr<br>Mawr Piws.<br>•<br>_Updating_<br>_refences to_<br>_appendices to_<br>_refer to the Llyfr_<br>_Mawr Piws._|
|03|ASTHMA (2019)<br>_ASTHMA (2019)_|-|-|Diweddariad<br>Strwythur<br>_Structure_<br>_Updated_|2024_04_30|•<br>Diweddaru rhifau<br>atodiadau i<br>gyfeirio at y Llyfr<br>Mawr Piws.<br>•<br>_Updating_<br>_refences to_<br>_appendices to_<br>_refer to the Llyfr_<br>_Mawr Piws._|
|04|BRECHU:<br>YMARFERWYR<br>(2022)<br>_VACCINATION:_<br>_PRACTITIONERS_<br>_(2022)_|-|-|Diweddariad<br>Strwythur<br>_Structure_<br>_Updated_|2024_04_30|•<br>Diweddaru rhifau<br>atodiadau i<br>gyfeirio at y Llyfr<br>Mawr Piws.<br>•<br>_Updating_<br>_refences to_<br>_appendices to_<br>_refer to the Llyfr_<br>_Mawr Piws._|



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## **Cylch Meithrin Y Delyn C.I.O.** 

## **Trustees' Annual Report** _**(continued)**_ 

## **Year ended 5 April 2025** 

|05|BYW GYDA<br>COVID-19 (2022)<br>_LIVING WITH_<br>_COVID-19 (2022)_|-|-|Diweddariad<br>Strwythur<br>_Structure_<br>_Updated_|2024_09_24|•<br>_Dolenni at ddogfennau Iechyd_<br>_Cyhoeddus Cymru wedi eu dileu o’r_<br>_polisi-mae’r dolenni bellach ar gael yn yr_<br>_atodiadau LLP perthnasol_<br>•<br>_Links to Public Health Wales documents_<br>_deleted from policy-links are now_<br>_available in the relevant LLMP_<br>_appendices_|
|---|---|---|---|---|---|---|
|06|BYW’N IACH:<br>BWYTA’N IACH A<br>CHADW’N HEINI<br>YN Y CYLCH<br>MEITHRIN (2020)<br>_HEALTHY_<br>_LIVING:_<br>_HEALTHY_<br>_EATING_<br>_AND_<br>_KEEPING FIT AT_<br>_THE_<br>_CYLCH_<br>_MEITHRIN(2020)_|-|-|Diweddariad<br>Strwythur<br>_Structure_<br>_Updated_|2024_04_30|•<br>Diweddaru rhifau atodiadau i gyfeirio at y<br>Llyfr Mawr Piws.<br>•<br>_Updating refences to appendices to refer_<br>_to the Llyfr Mawr Piws._|
|07|CADW PLANT<br>RHAG<br>CRWYDRO /<br>PLENTYN AR<br>GOLL (2017)<br>_PREVENTING_<br>_CHILDREN_<br>_FROM_<br>_WANDERING /_<br>_LOST CHILD_<br>_(2017)_|-|-|Diweddariad<br>Strwythur<br>_Structure_<br>_Updated_|2023_10_10|•<br>Newid trefn iaith: Cymraeg, Saesneg,<br>Atodiadau.<br>•<br>Rhifo tudalennau<br>•<br>Diweddaru dyddiad y troednodyn<br>•<br>_Organise language structure: Welsh,_<br>_English, Appendix_<br>•<br>_Numbering pages_<br>•<br>_Updating date in Footer_|
|08|CAMDDEFNYDD<br>ALCOHOL A<br>CHYFFURIAU<br>(2018)<br>_DRUGS_<br>_AND_<br>_ALCOHOL_<br>_MISUSE (2018)_|-|-|Diweddariad<br>Strwythur<br>_Structure_<br>_Updated_|2024_04_30|•<br>Diweddaru rhifau atodiadau i gyfeirio at y<br>Llyfr Mawr Piws.<br>•<br>_Updating refences to appendices to refer_<br>_to the Llyfr Mawr Piws._|
|09|CANMOL<br>A<br>CHWYNO (2022)<br>_COMPLIMENTS_<br>_AND_<br>_COMPLAINTS_<br>_(2022)_|✓|-|Diweddariad<br>Strwythur<br>_Structure_<br>_Updated_|2024_04_24|•<br>Diweddaru rhifau atodiadau i gyfeirio at y<br>Llyfr Mawr Piws.<br>•<br>_Updating refences to appendices to refer_<br>_to the Llyfr Mawr Piws._|
|10|CAU CYLCH<br>DROS DRO /<br>YMATEB I<br>DDIGWYDDIAD<br>O ARGYFWNG<br>_TEMPORARY_<br>_CLOSURE /_<br>_RESPONDING_<br>_TO AN_<br>_EMERGENCY_<br>_INCIDENT_|-|-|Diweddariad<br>Strwythur<br>_Structure_<br>_Updated_|2024_04_30|•<br>Diweddaru rhifau atodiadau i gyfeirio at y<br>Llyfr Mawr Piws.<br>•<br>_Updating refences to appendices to refer_<br>_to the Llyfr Mawr Piws._|



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## **Cylch Meithrin Y Delyn C.I.O.** 

## **Trustees' Annual Report** _**(continued)**_ 

## **Year ended 5 April 2025** 

**_________________________________________________________________________________** 

|11|CLUDO A<br>THROSGLWYDDO<br>PLANT (2017)<br>_TRANSPRTING_<br>_AND_<br>_TRANSFERRING_<br>_CHILDREN (2017)_|-|-|Diweddariad Strwythur<br>_Structure Updated_|2023_10_10|•<br>Newid trefn iaith: Cymraeg,<br>Saesneg, Atodiadau.<br>•<br>rhifo atodiadau<br>•<br>Rhifo tudalennau<br>•<br>Diweddaru dyddiad y troednodyn<br>•<br>_Organise language structure:_<br>_Welsh, English, Appendix_<br>•<br>_Numbering pages_<br>•<br>_Updating date in Footer_|
|---|---|---|---|---|---|---|
|12|CYDRADDOLDEB<br>AC AMRYWIAETH<br>(2020)<br>_EQUALITY AND_<br>_DIVERSITY (2020)_|✓|-|Diweddariad Strwythur<br>_Structure Updated_|2024_04_24|•<br>Diweddaru rhifau atodiadau i<br>gyfeirio at y Llyfr Mawr Piws.<br>•<br>Diweddaru cyfeiriadau at y SGC i<br>SGC 2023.<br>•<br>_Updating refences to appendices_<br>_to refer to the Llyfr Mawr Piws._<br>•<br>_Update references to the NMS to_<br>_refer to the 2023 NMS. _|
|13|CYFRINACHEDD A<br>DIOGELU DATA<br>(21.08.2019-COVID)<br>_CONFIDENTIALITY_<br>_AND_<br>_DATA_<br>_PROTECTION_<br>_(21.08.2019-COVID)_|✓|-|Diweddariad<br>Strwythur_Structure_<br>_Updated_|2024_04_24|•<br>Diweddaru rhifau atodiadau i<br>gyfeirio at y Llyfr Mawr Piws.<br>•<br>_Updating refences to appendices_<br>_to refer to the Llyfr Mawr Piws._|
|14|CYNHWYSIANT A<br>CHYFLE<br>CYFARTAL (2020)<br>_INCLUSION_<br>_AND_<br>_EQUAL_<br>_OPPORTUNITIES_<br>_(2020)_|✓|-|Diweddariad<br>Strwythur_Structure_<br>_Updated_|2024_04_24|•<br>Diweddaru rhifau atodiadau i<br>gyfeirio at y Llyfr Mawr Piws.<br>•<br>_Updating refences to appendices_<br>_to refer to the Llyfr Mawr Piws._|
|15|CHWYTHU’R<br>CHWIBAN (2013)<br>_WHISTLEBLOWING_<br>_(2013)_|-|-|Dim newid<br>_No change_|2013|•<br>-|
|16|DELWEDDAU A<br>FIDEOS DIGIDOL<br>(2022)<br>DIGITAL IMAGES<br>AND VIDEOS<br>(2022)|-|-|Diweddariad Strwythur<br>_Structure Updated_|2024_04_24|•<br>Diweddaru rhifau atodiadau i<br>gyfeirio at y Llyfr Mawr Piws.<br>•<br>_Updating refences to appendices_<br>_to refer to the Llyfr Mawr Piws._|
|17|DERBYN (2013)<br>_ADMISSIONS_<br>_(2013)_|-|-|Dim newid<br>_No change_|2013|•<br>-|
|18|DI-FWG (2019)<br>_SMOKE-FREE_<br>_(2019)_|-|-|Diweddariad Strwythur<br>_Structure Updated_|2024_04_24|•<br>Diweddaru rhifau atodiadau i<br>gyfeirio at y Llyfr Mawr Piws.<br>•<br>Newid enw’r Polisi Cludo Plant<br>(yn yr adran Polisïau Cysylltiedig)<br>i Polisi Cludo a Throsglwyddo<br>Plant<br>•<br>_Updating refences to appendices_<br>_to refer to the Llyfr Mawr Piws._<br>•<br>_Update reference to Transporting_<br>_Children Policy to Transporting_<br>_and Transfering Children Policy. _|



10 



## **Cylch Meithrin Y Delyn C.I.O.** 

## **Trustees' Annual Report** _**(continued)**_ 

## **Year ended 5 April 2025** 

**_________________________________________________________________________________** 

|_19_|_PECYN_<br>_POLISIAU_<br>_A_<br>_CHANLLAWIAU_<br>_DIOGELU_<br>_OEDOLION_<br>_(2022)_<br>_PROTECTION OF_<br>_ADULTS_<br>_POLICIES_<br>_AND_<br>_GUIDELINES_<br>_PACK (2022)_|-|-|Diweddariad<br>Strwythur<br>_Structure_<br>_Updated_|2024_04_30|•<br>Diweddaru rhifau atodiadau i gyfeirio at<br>y Llyfr Mawr Piws.<br>•<br>_Updating refences to appendices to_<br>_refer to the Llyfr Mawr Piws._|
|---|---|---|---|---|---|---|
|20|DIOGELU PLANT<br>PLANT<br>(2021-COVID)<br>_CHILD_<br>_SAFEGUARDING_<br>_(2021-COVID)_|✓|✓|Diweddariad<br>Strwythur<br>_Structure_<br>_Updated_|2024_04_30|•<br>Diweddaru rhifau atodiadau i gyfeirio at<br>y Llyfr Mawr Piws.<br>•<br>_Updating refences to appendices to_<br>_refer to the Llyfr Mawr Piws._|
|21|E-DDIOGELWCH<br>(2022<br>_E-SAFETY(2022)_|-|-|Diweddariad<br>Strwythur<br>_Structure_<br>_Updated_|2024_04_24|•<br>Diweddaru rhifau atodiadau i gyfeirio at<br>y Llyfr Mawr Piws.<br>•<br>_Updating refences to appendices to_<br>_refer to the Llyfr Mawr Piws._|
|22|GADAEL A<br>CHASGLU<br>PLANT (2017)<br>_LEAVING_<br>_AND_<br>_COLLECTING_<br>_CHILDREN_<br>_(2017)_|✓|-|Diweddariad<br>Strwythur<br>_Structure_<br>_Updated_|2023_06_30|•<br>Newid enw’r polisi yn atodiad 85 LlMP<br>ac yn rhestr polisiau cyfredol<br>•<br>Rhifo tudalennau<br>•<br>Newid teitl swydd “swyddog cefnogi” I'r<br>tetl newydd “Cydlynyddion Cefnogi ” ble<br>mae’n ymddangos yn y polisi.<br>•<br>Trefnu yn ieithyddol – Cymraeg,<br>Saesneg, Atodiadau.<br>•<br>_Change name of policy in appendix 85_<br>_LlMP and in the list of current policies_<br>•<br>_Numbering Pages_<br>•<br>_Change “support officer” job title to new_<br>_title “Cylcheodd Support Coordinator”_<br>•<br>_Organise in language structure – Welsh,_<br>_English, Appendix_|
|23|GWEITHIO AR<br>EICH PEN EICH<br>HUN<br>(2017-COVID)<br>_LONE WORKING_<br>_(2017-COVID)_|-|-|Diweddariad<br>Strwythur<br>_Structure_<br>_Updated_|2023_10_13|•<br>Rhifo Tudalennau<br>•<br>_Numbering Pages_|
|24|HYRWYDDO<br>YMDDYGIAD<br>CADARNHAOL<br>PROMOTING<br>POSITIVE<br>BEHAVIOUR|✓|✓|Diweddariad<br>Strwythur<br>_Structure_<br>_Updated_|2024_06_30|•<br>Dileu ‘amser allan priodol’ o’r rhestr o<br>ddulliau priodol i'w defnyddio.<br>•<br>_Remove ‘appropriate time out’ from the_<br>_list of acceptable methods._|
|25|POLISI<br>GWIRFODDOLI<br>(2020)<br>_VOLUNTEERING_<br>_POLICY (2020)_|-|-|Diweddariad<br>Strwythur<br>_Structure_<br>_Updated_|2024_04_24|•<br>Diweddaru rhifau atodiadau i gyfeirio at<br>y Llyfr Mawr Piws.<br>•<br>_Updating refences to appendices to_<br>_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,<br>DIOGELWCH A<br>LLES (2017)<br>_HEALTH, SAFETY_<br>_AND WELFARE_|-|-|Diweddariad<br>Strwythur<br>_Structure_<br>_Updated_|2023_10_13|•<br>Rhifo tudalennau<br>•<br>Trefnu yn ieithyddol – Cymraeg,<br>Saesneg, Atodiadau.<br>•<br>_Numbering Pages_<br>•<br>_Organise in language structure –_<br>_Welsh, English, Appendix_|
|---|---|---|---|---|---|---|
|27|LLWGRWOBRWYO<br>A LLYGREDD<br>_BRIBERY AND_<br>_CORRUPTION_|-|-|Diweddariad<br>Strwythur<br>_Structure_<br>_Updated_|2024_04_24|•<br>Diweddaru rhifau atodiadau i<br>gyfeirio at y Llyfr Mawr Piws.<br>•<br>_Updating refences to appendices to_<br>_refer to the Llyfr Mawr Piws._|
|28|MEDDYGINIAETH<br>(2020)<br>_MEDICATION_<br>_(2020)_|✓|-|Diweddariad<br>Strwythur<br>_Structure_<br>_Updated_|2024_04_24|•<br>Diweddaru rhifau atodiadau i<br>gyfeirio at y Llyfr Mawr Piws.<br>•<br>_Updating refences to appendices to_<br>_refer to the Llyfr Mawr Piws._|
|29|NEWID<br>CLWT/CEWYN<br>(2017)<br>_NAPPY CHANGING_<br>_(2017)_|✓|-|Diweddarwyd<br>_Updated_|2024_02_26|•<br>Cyfeirio at gofynion Safon 10.13<br>CGC (NMS) 2023<br>•<br>_Refer to Standard 10.13 of the 2023_<br>_NMS_|
|30|SALWCH,<br>AFIECHYDON<br>HEINTUS A<br>DAMWEINIAU<br>(2017)<br>_ILLESS,_<br>_INFECTIOUS_<br>_DISEASES AND_<br>_ACCIDENTS (2017)_|-|-|Diweddarwyd<br>_Updated_|2024_30_09|•<br>_Dolenni at ddogfennau Iechyd_<br>_Cyhoeddus Cymru wedi eu dileu o’r_<br>_polisi-mae’r dolenni bellach ar gael_<br>_yn yr atodiadau LLP perthnasol_<br>•<br>_Links to Public Health Wales_<br>_documents deleted from policy-links_<br>_are now available in the relevant_<br>_LLMP appendices_|
|31|RECRIWTIO A<br>CHYFLOGAETH<br>_RECRUIMENT AND_<br>_EMPLOYMENT_|-|-|Newydd<br>_New_|2024_07_05|•<br>Yn disodli’r Polisi Staffio<br>•<br>_Replaces the Staffing Policy_|
|32|TRAWSNEWID /<br>NEWIDIADAU YM<br>MYWYD PLENTYN<br>_TRANSITIONS /_<br>_CHANGES IN A_<br>_CHILD'S LIFE_|-|-|Newydd<br>_New_|2023_10_03|•<br>-|
|33|YMDRIN AG<br>ANIFEILIAID (2019)<br>ANIMAL HANDLING<br>(2019)|-|-|Diweddariad<br>Strwythur<br>_Structure_<br>_Updated_|2024_04_24|•<br>Diweddaru rhifau atodiadau i<br>gyfeirio at y Llyfr Mawr Piws.<br>•<br>_Updating refences to appendices to_<br>_refer to the Llyfr Mawr Piws._|
|34|HYRWYDDO<br>YMWBYDDIAETH<br>AMGYLCHEDDOL<br>A<br>CHYNALADWYEDD<br>_PROMOTING_<br>_ENVIRONMENTAL_<br>_AWARENESS AND_<br>_SUSTAINABILITY_|-|-|Diweddarwyd<br>_Updated_|2024_02_26|•<br>Cyfeirio at gofynion ail-gylchu yn y<br>gweithle<br>•<br>_Refer to workplace recycling_<br>_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: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP 2005; 

- make judgements and accounting estimates that are reasonable and prudent; 

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; 

- prepare the financial statements on the going concern basis unless it is inappropriate to do so. 

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 

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

3. 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 

4. 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<br>`════════`|13,607<br>`════════`|



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: 

- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. 

- legacy income is recognised when receipt is probable and entitlement is established. 

- income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. 

- income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. 

## **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: 

- expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. 

- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. 

- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. 

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 

- 20% p.a. straight line 

## **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)|<br>21,628|
|||`═══════`|`═════════`|`═════════`|`════════`|
|||At|||At|
||6|April 2023|Income|Expenditure|5 April 2024|
|||£|£|£|£|
|General funds||3,107|83,017|(78,982)|<br>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)|<br>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)|<br>14|
|NCC Flying Start workshop|–|500|(500)|<br>–|
||`───────`|`───────`|`───────`|`───────`|
||6,465|1,105|(5,570)|<br>2,000|
||`═══════`|`═══════`|`═══════`|`═══════`|
||At|||At|
||6 April 2023|Income|Expenditure|5 April 2024|
||£|£|£|£|
|Cronfa Glynwr Grant|–|378|(220)|<br>158|
|Early Years Capital Grant|–|984|(400)|<br>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)|<br>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)