CHARrrY REGISTRATION NUMBER: 1195407
Cylch Meithrin Treletert
Unaudited Financial Statements
31 March 2024
PRITCHARD A'I GWMNI
Chartered certified accountants
Ffynnonddofn
74 Heol Fawr
Abergwaun
Sir Benfro
Cymru
SA65 9AU

Cylch Meithrin Treletert
Financial Slatements
Year ended 31 March 2024
Page
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements
The following pages do not fomi part of the financial statements
Detailed statement of financial activities
12

Cylch Meithrin Treletert
Trustses. Annual Report
Year ended 31 March 2024
The trustees present thelr report and the unaudited financial statements of the charity for the year ended
31 March 2024.
Referenco and administrallve detalls
Registered charity name
Cyl¢h Meithrin Treletert
Charlty registratioD number
1195407
PiinGipal office
Ysgol Ger Y Llan
Heol Ty Ddewi
T￿letert
Hwlffordd
SA62 SSL
Cymru
The trustOè8
C Richardson
L Richardson
L Thomas
M Mason
R Beynon
S Edwards
Indopendent exomin•r
lan Robert Williams FCA FCCA
Structurei govgmanGe and management
Type of governlng documenl. Constitution
The charity is constituted as a CIO (Charitable Incorporated Organisationl.
Any new trustees are elected during the charity committee meetings.
Obj8¢tive$ and activitie8
The purpose of the charity is to provide sessional ￿re and education of a high quality to children aged
be￿een 2 and 4 years through the medium ofwelsh.
The Gharity provides opportunities for children to learn. play and socialise Ljnder the supeTViSion of
profeSS￿nal. qualified and enlhusiaslic staff.
The charity trustees have paid due regard to the public benefit guidance published by the Charity
Commission.

Cylch Meithrin Treletert
Trustees. Annual Report feontinuedj
Year ended 31 March 2024
Achievgments and perfofmanco
The main achievements of the chanty are..
Prov*Jing care and earfy education through the medium of Welsh lo children aged be￿een 2 and 4
years old_
P¥oviding child care for working parents.
Working collaboratively with the local primary school to deliver a Ivraparound, service for the schools
nursery aged children.
- Working wllaboralively with the local communities lo host and to be involved wrth fundraising adivities.
Flnancial revlew
On reviewing the charity's financial position at the end of the financial year, our positKsn looks promising
ft)r the coming period.
The reason for holding zero rese￿eS is due to all monies being used on staffing costs and resources.
The trustees. annual report was approved on 27 March 2025 2nd signed on behalf of the board of
trustees by..
C Richardson
Trustee

Cylch Meithrin Treletert
Independent Examiner's Report to the Trustees of Cyl¢h Moithrin Treletert
Yoar ended 31 March 2024
I report to the trustees on my examination of the financial statements ol Cylch Merthrin Treletert I'the
charity,) for the year ended 31 March 2024.
Rosponsibilitle$ and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in
accordan¢8 With the requirements of the Charities Ad 2011 I'the Act'i.
I report in respect of my examination of the charity's financial statements carried out under section 145
of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given
by the Charity Commission under section 14515llbl of the Act.
Independenl examiners statement
I have completed my examination. I confimi that no matenal matters have come to my attention In
connection with the examination giving me cause lo believe that in any material respect..
accounb.ng records We￿ not kept in respect of the charity as required by section 130 of the
Act.. or
the financial statemen15 do not accord with those records,. or
the financial statements do not comply with the applicable requirements concerning the form
and content of account5 sel out in the Charit￿$ (Accounts and Rewrtsl Regulations 2008
other than any oquirement that the accounts give a 'true and fai¢ view which is not a matter
considered as part of an independent examination.
I have no con¢ems and have come across no other matters in conneclh)n with the examination to which
allenlion should be drawn in this report in ord8r lo enable a proper understanding of the accounts to be
reached.
lan Robert Vmlliams FCA FCCA
IndeFendent Examiner
Ffynnonddofn
74 High Street
Fishguard
SA65 9AU
8 April 2025

Cylch Meithrin Treletert
Statement of Financial Activities
Year ended 31 March 2024
2024
Unreslri¢led
funds Total funds Total funds
2023
Not•
Income
DonalKJns and legacies
Trading activities
Totsl income
9,995
24,810
34,805
9,995
24,810
34,805
11,026
14,366
25,392
Exp•ndlture
Payments
Cost of trading actNlties
Total expenditure
32,265
32,265
32,265
27,194
27,194
32,265
Nol in¢omellexpenditurn} and net movement In funds
2,540
2,540
{1,8021
Reconciliatlon of funds
Totsl funds brought fotward
Total funds Carried forward
2.606
2,606
4.408
5,146
5,146
2,606
The statement of financial activities inclutles all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Th? nots8 on pages 6 to 10 f¢mi part of these financlal statements.

Cylch Meithrin Treletert
Statement of Financial Position
31 March 2024
2024
2023
urrent assets
Cash at bank and in hand
5,146
5,146
5,146
2,606
2,606
2,606
Net currnnt assets
Total assets less current liabllitles
Funds of the charlty
Unrestricted fvnds
5,146
5,146
2,606
Total charlty funds
10
2,606
These financial stslements were approved by the board of tnjstees and aulhorised for issue on 8 April
2025, and are signed on behalf of the board by..
bTh£) MAA
C Richardson
Trustee
L Thomas
Trustee
The notes on pag￿ 6 to 10 forn part of these financlal ststoments.

Cylch Meithrin Treletert
Notes to the Financial Statements
Year endad 31 March 2024
General infom)atlon
The charity is a public benefit entity and a registered charity in England and Wales and is
unincorporated. The address of the princjpal office is Ysgol Ger Y Llan, Heol Ty Ddewi, Treletert,
Hwlffordd, SA62 SSL, Cymru.
Statement of complian¢e
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 Practi* applicable to charities preparing their accounts in accordance wilh the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 {Charilies
SORP IFRS 10211 and the Charities Act 2011.
Accountlng poli¢ies
Basis of preparatlon
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expen¢Jilure.
The financial statements are prepared in steding, which is the fU￿rt￿nal currency of the ents"ty.
Going Con￿rn
There are no material uncertainties about the charity's ability to continue.
Judgoments and kgy sour¢•s of estimation uncertainty
The preparation of the financial statements requires management lo make judgements, estimates
and assumptions that affect the amounts reported. These estimate5 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 accountlng
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated fvnd5 are unrestncted funds eamiarked by Ihe trustees for p8rticular fvture project or
commitment.
Restricted funds are subjected lo restrictions on their expenditure declared by the donor or through
the terms of an appeal. and fall into one of tsvo sub-¢lasses' reslricled income fvnds or endowrnent
funds.

Cylch Meithrin Treletert
Notes to the Financial Statements (contlnu¢d)
Year ended 31 March 2024
Accounting pollcles fcontirtued)
Incoming resourcos
All incoming resources are included in the statement of financial a¢b'vities when enb.tIeff￿nt has
passed to the charity,. it is probable that the economic benefits associated with the transacts'on will
flow to the charity and the amount can be reliably measured. The following specffic policies are
appl￿ to particular categories of income..
income from d¢Jnations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and it5 amount can bè measured reliably_
legacy income is recognised when weipt is probable and entitlemenl is estsblished.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measL¢re reliably, In which case the value is derived frorn the cost lo 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 genera5 volunteers.
income from contracts for Ihe supply of services is recognised with the delivery of the
contracted seNice. This is classified as unrestricted funds unless there is a contractual
requirement for il lo be spent on 2 particular purpose and relumed if unspent. in which case
it may be regarded as restricted.
Resources oxpended
Expenditure is recognised on a payment basis as a liabilty is incurred. Expendrture includes any
VAT which cannot be fully recoVe￿d, 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 acllvlties, events. non•chartsble
Irading activities. and the sale of donated goods
expenditure on charitable activities includes all costs incurred by 8 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 aclivilw.
other expenditure includes all expenditure that is neither related to raising funds for the charlty
nor part of its expendilure on charitablg activities.
All costs are allocated lo expenditure categories reflecting the use of the resource. Direct costs
attributab￿ to a single activty are allocated directly to that activity. Shared Gosts are apportioned
be￿een the activities they contribute to on a reasonable, justifiable and consistent basis.
Govomm8nt grants
Government grants are recognised 8t the fair value of the asset received or receivable. Grants are
not reeognised until there is reasonable assurance that the charity will comply with the conditions
attaching to them and the grants will be received.

Cylch Meithrin Treletert
Notes to the Financial Ststements fcondnu
Year ended 31 March 2024
Ac¢ountlng pollcles (Conts'n￿￿)
Gov•mment grants {¢orttinuedJ
Where the grant d￿S not impose specified future performance-related condits'ons on the recipient,
it is recognised in income when the grant pioceeds are received or receivable. Where the grant
does imwse specified fvture performance-relaled conditions on the recipient, it is recognised in
income only when the performance-fftlaled conditions have been mel. Vlfftere grants received are
prior lo Satisfying the revenue recognition criteria. they are recognised as a liability.
Flnanclal Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the
contractual provisions of Ihe instrument.
Basic financial Instruments are inrtially r8cognised at the amount receivable or payable including
any relaled transaction costs, unless the arrangement constrlutes a financing transaction, where il
is rec￿nISed al the present value of the ftjture payments discounted at a market rate of interest
for a similar debt instrument.
Current assets and current liabilities are subsequently measured at the cash or other consideration
expected lo be paid or received and not discounted.
Donations and legacias
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Grants
Govemment grant income
9,995
9,995
11,026
11,026
Trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Fundraising even15
Fees
1,170
23,640
24,810
1,170
23,640
14,366
14,366
14,366
14,366
24,810
Cost of trading activitios
Unrestricted Total Funds Unrestricted Total Funds
Fund5
2024
Funds
2023
Costs of other trading activities
32,265
32,265
27,194
27,194
Staff costs

Cylch Meithrin Treletert
Notes to the Financial Statements iconllnu6dJ
Year ended 31 March 2024
staff Gosts (¢onUftu8d)
The average head count of employees during the year was 612023." 41.
No ernployee received employee benefits of more than £60,000 during the ygar12023: Nil).
Trust0• remuneratlon and eX￿nseS
No remuneotion or other benefrts from employment with the charity or a reiated enltty were
received by the trustees.
fjovemment grants
The amounts recognised in the financial statements for government grants are as follows-.
2024
2023
Recognised in income from donats'ons and legacies".
Government grants In￿Me
9.995
11,026
10. Analysis of charltable funds
Unrestricted funds
Al
1 April 2023
At 31 Mar¢h
2024
Income Expenditure
Gene@1 funds
2,606
34,805
132,2651
5,146
At
1 April 2022
At 31 March
2023
Income Expenditure
General funds
4,408
25,392
(27,1941
2.606
11. Analysls of net a$$ots botween funds
Unrestricted Totsl Funds
Funds
2024
Current assets
5.146
5.146
Unrestricted Totsl Funds
Funds
2023
Current assets
2,606
2.6

Cylch Meithrin Treletert
Notes to the Financial Ststements (eonllnu¢d)
Year ended 31 March 2024
12. Flnancial in$truments
The carying amount for each category of financial instrument Is as follows..
2024
2023
Flnanclal assets mea8ured at falr value through in¢ome and èxpendituro
Financial assets measured at fair value through income and
expenditure
5,146
2,606
10

Cylch Meithrin Treletert
Management Information
Yoar ended 31 March 2024
The followlng page6 do not form part of the financial Stateménts.
11

Cylch Meithrin Treletert
Detsiled Statsment of Financlal Activities
Year ended 31 March 2024
2024
2023
Incom•
Donations and legacies
Govemment grant income
9,995
11,026
Trading activltles
Fundraising events
Fees
1.170
23.640
14,366
14,366
24,810
Total income
34.805
25,392
Expenditure
Cost of trading activltles
Food
Toys
Salar￿s and wages
Pension contributions
Training
Accountancy
Insurance and subscnptions
Stationery
Bank Charges
Repaits and maintenance
419
420
30,172
274
375
90
272
121
401
108
25,526
625
60
165
165
47
97
28
32,265
27,194
Totsl expenditure
32,265
27,194
Not Incomel{expenditure)
2,540
(1,8021
12