## **Receipts and payments accounts Clych Meithrin Pentrebach**
**From 01/12/21 To 30/03/23 Charity No.**
1196857
**CC16a**
## **Section A Receipts and payments**
**Unrestricted Restricted Total funds Last year funds funds to the nearest to the nearest £ to the nearest £ to the nearest £ £**
||**Total funds**
**Last year**
**to the nearest £ to the nearest £ to the nearest £**
**Unrestricted**
**funds**
**Restricted**
**funds**
**to the nearest**
**£**|**Total funds**
**Last year**
**to the nearest £ to the nearest £ to the nearest £**
**Unrestricted**
**funds**
**Restricted**
**funds**
**to the nearest**
**£**|**Total funds**
**Last year**
**to the nearest £ to the nearest £ to the nearest £**
**Unrestricted**
**funds**
**Restricted**
**funds**
**to the nearest**
**£**|**Total funds**
**Last year**
**to the nearest £ to the nearest £ to the nearest £**
**Unrestricted**
**funds**
**Restricted**
**funds**
**to the nearest**
**£**|
|---|---|---|---|---|
|**Receipts**
Fees
Grants
Local Authority
Fund Raising
Interest
Other funding
**_Total receipts_**
**Payments**
Wages
HMRC / NEST
Other staff payments
Cylch Meithrin rent
Ti a Fi rent
Training and Resources
Food
Cleaning supplies
Petty Cash
Transport
Mobile Phone
Payroll Services
Bank charges
MM Membership
Croner
Other
**_Total payments_**
**_Net of receipts/(payments)_**
**Cash funds last year end**
**_Cash funds this year end_**|||||
||23815.81||**23,816**||
||16312.48||**16,312**||
||70354.45||**70,354**||
||294.04||**294**||
||50.20||**50**||
||42667.75||**42,668**||
||||**-**||
||||**-**|**-**|
||**153,495**|**-**|**153,495**|**-**|
||||||
||83,592||**83,592**||
||11,391||**11,391**||
||9,750||**9,750**||
||7,119||**7,119**||
||-||**-**||
||20,128||**20,128**||
||509||**509**||
||321||**321**||
||1,386||**1,386**||
||2,022||**2,022**||
||103||**103**||
||730||**730**||
||75||**75**||
||125||**125**||
||-||**-**||
||8,960||**8,960**||
||||**-**||
||||**-**||
||**146,210**|**-**|**146,210**|**-**|
||||||
||
**7,285**|**0**|**7,285**|**-**|
|||**-**|**-**||
||
**7,285**|**0**|**7,285**||
## **Section B Statement of assets and liabilities at the end of the period**
|**Categories**
**Details**
**Total**
**to nearest £**
**to nearest £**
**to nearest £**
**B1 Cash funds**
**Current**
2558.96
**0**
**2,559**
**Savings **
4725.58
**0**
**4,726**
**Cash**
**0**
**0**
**0**
**7,285**
**0**
**7,285**
**Details**
**to nearest £**
**to nearest £**
**- - -**
**- - -**
**- - -**
**- - -**
**- - -**
**- - -**
**Details**
**Cost (optional)**
**B3 Investment assets**
**- -**
**- -**
**- -**
**- -**
**- -**
**Details**
**Cost (optional)**
**- -**
**- -**
**- -**
**- -**
**- -**
**- -**
**- -**
**Details**
**B5 Liabilities**
**-**
**-**
**-**
**Signed by one or two trustees on behalf of all the trustees**
**Unrestricted**
**funds**
**Restricted**
**funds**
**_Total cash funds_**
**Unrestricted**
**funds**
**Restricted**
**funds**
**B2 Other monetary**
**assets**
**Fund to which**
**asset belongs**
**Current value**
**(optional)**
**Fund to which**
**asset belongs**
**Current value**
**(optional)**
**B4 Assets retained for**
**the charity’s own use**
**Fund to which**
**liability relates**
**Amount due**
**(optional)**
**When due**
**(optional)**|**Details**
**Total**
**to nearest £**
**to nearest £**
**to nearest £**
**Unrestricted**
**funds**
**Restricted**
**funds**|**Details**
**Total**
**to nearest £**
**to nearest £**
**to nearest £**
**Unrestricted**
**funds**
**Restricted**
**funds**|**Details**
**Total**
**to nearest £**
**to nearest £**
**to nearest £**
**Unrestricted**
**funds**
**Restricted**
**funds**|**Details**
**Total**
**to nearest £**
**to nearest £**
**to nearest £**
**Unrestricted**
**funds**
**Restricted**
**funds**|
|---|---|---|---|---|
||**Current**|2558.96|**0**|**2,559**|
||**Savings **|4725.58|**0**|**4,726**|
||**Cash**|**0**|**0**|**0**|
||**_Total cash funds_**|**7,285**|**0**|**7,285**|
||**Details**
**to nearest £**
**to nearest £**
**Unrestricted**
**funds**
**Restricted**
**funds**||||
|||**-**|**-**|**-**|
|||**-**|**-**|**-**|
|||**-**|**-**|**-**|
|||**-**|**-**|**-**|
|||**-**|**-**|**-**|
|||**-**|**-**|**-**|
||**Details**
**Cost (optional)**
**Fund to which**
**asset belongs**
**Current value**
**(optional)**||||
||||**-**|**-**|
||||**-**|**-**|
||||**-**|**-**|
||||**-**|**-**|
||||**-**|**-**|
||**Details**
**Cost (optional)**
**Fund to which**
**asset belongs**
**Current value**
**(optional)**||||
||||**-**|**-**|
||||**-**|**-**|
||||**-**|**-**|
||||**-**|**-**|
||||**-**|**-**|
||||**-**|**-**|
||||**-**|**-**|
||**Details**
**Fund to which**
**liability relates**
**Amount due**
**(optional)**
**When due**
**(optional)**||||
||||||
||||**-**||
||||**-**||
||||**-**||
|Signature||Print Name||Date of
approval|
||||||
||||||
|**Funds Movement Schedule**|||||
|---|---|---|---|---|
||**Opening**
**Balance**|**Additions in**
**year**|**Payments in**
**year**|**Closing**
**Balance**|
|**Restricted Funds**|to the nearest £|to the nearest £
|to the nearest £|to the nearest £|
||**0**||**0**|**0**|
|**0.00**|**0**|**0**|**0**|**0**|
|**0.00**|**0**|**0**|**0**|**0**|
|**0.00**|**0**|**0**|**0**|**0**|
|**0.00**|**0**|**0**|**0**|**0**|
|**Unrestricted Funds**|
**0**|**153,495**|**146,210**|**7,285**|
|**Total Funds**|
**0**|**153,495**|**146,210**|**7,285**|
## **Notes**
1) Other funding was funds transferred to the CIO from the previous charity on its closure
2) Period covered by accounts is from CIO formation on 30/11/21 to 30/3/23 (16 months)
3) Current trustees (at 30/6/25) appointed 12/1/23.
4) £9750 compensation was paid to a former staff member in October 2022.
## **Independent examiner's report on the accounts**
**Section A Independent Examiner’s Report**
> **Report to the trustees/ Cylch Meithrin Pentrebach members of**
> **On accounts for the 31/3/23 Charity no 1196857 period ended (if any)**
> **Set out on pages** Following this report
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 March 2023
- **Responsibilities and** As the charity trustees of the Trust, you are responsible for the preparation **basis of report** of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- accounting records were not kept in accordance with section 130 of the Act or
- the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
**Signed: Date:** 29/7/25 **Name:** Andy Moore **Relevant professional qualification(s) or body (if any): Address:** Blaenpentre, Swyddffynnon, Ystrad Meurig, SY25 7AW
## **Trustees’ Annual Report for the period**
**From 1/12/21 To 30/03/23**
Charity name: Cylch Meithrin Pentrebach
Charity registration number: 1196857
## **Objectives and Activities**
SORP reference Summary of the purposes of Para 1.17 Between 2021 and 2023, the charity the charity as set out in its continued to operate in accordance with governing document its governing document — the Charity Commission Foundation Constitution — with the primary purpose of providing high-quality, Welsh-medium sessional and early years care for children aged 2 to school nursery age. The charity aimed to promote the development, learning, and well-being of young children through inclusive, playbased education. The provision focused on supporting children from all backgrounds, including those with Additional Learning Needs, within a safe and nurturing bilingual environment. During this period, the charity worked to uphold national early years standards (such as Flying Start and the Foundation Phase), foster strong partnerships with families, and offer equal opportunities for all children to reach their full potential. Summary of the main Para 1.17 and 1.19 During the reporting period, the charity activities in relation to those provided Welsh-medium early years purposes for the public education and care for children aged 2 to benefit, in particular, the school nursery age. Activities were carefully activities, projects or services designed to support the holistic development identified in the accounts. of each child, with an emphasis on inclusion, play-based learning, and child-centred practice. Key activities included: • Delivering sessional care aligned with the Flying Start programme and the Foundation Phase curriculum (ages 3–7). • Offering high-quality indoor and outdoor learning experiences that foster language development, social skills, physical activity,
- and confidence. • Making full use of outdoor learning opportunities, including a dedicated Forest School area that encourages exploration, problem-solving, and connection with the natural world. • Using a purpose-designed sensory room to support children’s emotional regulation, sensory integration, and relaxation. • Providing a welcoming, inclusive environment where every child is treated equally, and their individual needs are recognised and supported. • Collaborating with external agencies (e.g., Flying Start, local authority, advisory teachers) to support children with Additional Learning Needs through Individual Development Plans (IDPs) and tailored interventions. • Encouraging emotional expression and decision-making through structured play, visual cues, and supportive routines. Funding received during this period was primarily allocated to: ● Staffing costs, ensuring high adult-tochild ratios (1:4 for 2-year-olds and 1:8 for 3-year-olds).
- ● Developmentally appropriate learning resources, including sensory and bilingual materials.
- ● Staff training and professional development.
- ● Maintenance and improvement of facilities, including the sensory room, outdoor learning space, and Forest School area.
- General operational costs and compliance with CIW regulations and national curriculum standards.
These activities directly furthered the charity’s purpose by supporting children’s early learning, health, and well-being while also strengthening community engagement and family supp
Statement confirming Para 1.18 whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit
The trustees confirm that they have had due regard to the Charity Commission’s guidance on public benefit when making decisions and in planning and delivering the charity’s activities throughout the year.
**Achievements and Performance**
Summary of the main Over the reporting period, the charity has achievements of the charity, successfully provided high-quality, Welshidentifying the difference the medium early years education and care to children charity’s work has made to aged 2 to school nursery age, creating a safe, Para 1.20 the circumstances of its nurturing, and inclusive environment for all. beneficiaries and any wider Key achievements include: benefits to society as a whole. ● Supporting children’s developmental milestones through structured play, learning, and language immersion. ● Implementing tailored support plans for children with Additional Learning Needs, ensuring early intervention and equitable access to education. ● Strengthening emotional well-being and resilience through consistent routines, choice-based activities, and visual expression tools. ● Enhancing communication with families through daily feedback sheets, comment books, and regular face-to-face discussions. ● Delivering continuous professional development for staff to maintain high standards of care and compliance with national guidelines. The charity’s work has improved the school readiness, language skills, and social confidence of its beneficiaries, while also contributing to wider societal goals such as inclusion, community engagement, and support for working families. A full changeover of trustees took place in January 2023, following the dissolution of the previous committee. The newly appointed trustees familiarized themselves with the charity’s governing document, obligations, and the Charity Commission’s public benefit guidance to ensure the continuity of good governance and compliance. Since their appointment, the new trustees have upheld the principles of public benefit in all decision-making and service delivery.
## **Financial Review**
Review of the charity’s Para 1.21 Financial position at the end of the period is financial position at the end positive. The period reported is 16 months from of the period the Cylch’s registration as a CIO. The highest source of income through this time has been Local Authority funding for funded childcare spaces. The bulk of expenditure through this period has been wages. From November 2022 wages decreased significantly due to a restructuring of staffing. Reducing the number of staff employed also resulted in a reduction in income due to being able to accept less children. Despite the changes that have taken place over the 16-month period, having a surplus amount at the end of this financial period is positive for the Cylch. It is noted that a
|||high figure of income and expenditure is listed as
‘other’. This is due to the changeover of Trustees
and
previous
accurate
records
of
income/expenditure being difficult to source.|
|---|---|---|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|The charity maintains a reserves policy to ensure
financial stability and to protect its ability to
continue operating essential services in the event
of unforeseen circumstances. The reserves are
held to cover key liabilities that may arise should
the charity need to wind up or significantly
reduce its operations.
This includes:
●
Staff notice periods and potential
redundancy payments
●
Outstanding rent and utility costs
●
Final payroll obligations
●
Settling invoices for services, equipment,
or training already received
●
Any other costs requiring advance
notice, including contracted services or
local authority agreements
The trustees review the level of reserves
annually, taking into account the size of the
charity, its ongoing financial commitments, and
risk assessments. The goal is to hold sufficient
unrestricted funds to cover at least three months
of core operating costs, thereby allowing the
charity to meet its legal obligations while
exploring sustainable options or securing
alternative funding.|
|Amount of reservesheld|Para 1.22|Nil|
|Reasons for holding zero
reserves|Para 1.22|Current lack of funds|
|Details of fund materially in
deficit|Para 1.24|N/A|
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|Currently being supported by Mudiad Meithrin to
retain going concern status.|
## **Structure, Governance and Management**
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document
(trust deed, royal charter)|Para 1.25|_Charity Commission Foundation Consitution_|
|How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|_CIO_|
|Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more|Para 1.25|Trustees are appointed in accordance with
the charity’s governing document, the
Charity Commission Foundation
Constitution. Trustees are selected based on
their relevant skills, experience, and
commitment to the aims of the charity.|
|trustees||In January 2023, the existing committee
stepped down unexpectedly and the charity
faced an urgent need for governance
continuity. As a result, new trustees were
nominated by**Mudiad Meithrin**, the national
organization supporting Welsh-medium early
years provision. This ensured that the charity
could continue to operate without disruption
and in line with its charitable objectives.
These nominations were made in
consultation with Mudiad Meithrin's support
officers and were ratified according to the
procedures outlined in the governing
document. Positions such as Chair,
Secretary, and Treasurer were appointed
from within the new board. Trustees serve
terms of three years, with the option for
reappointment, and work collaboratively to
uphold effective governance, safeguard the
service, and promote the charity’s public
benefit.|
|---|---|---|
## **Public Benefit**
1. From 2021 to 2023, the charity operated with the core purpose of providing highquality, Welsh-medium early years education and care for children aged 2 to school nursery age. Its mission was to support every child’s development, learning, wellbeing, and confidence through inclusive, play-based experiences in a nurturing bilingual environment. The service aimed to give each child the best possible start in life by fostering early language skills, social development, and school readiness.
2. Throughout this period, the charity consistently delivered services that met the educational and developmental needs of young children and offered support to families across the local community.
## **Key activities between 2021 and 2023 included:**
- Providing daily Welsh-medium sessional care guided by the Flying Start programme and the Foundation Phase curriculum (ages 3–7).
- Delivering structured play and learning opportunities that supported children’s emotional, social, physical, and cognitive development.
- Supporting children with Additional Learning Needs through personalised Individual Development Plans and regular engagement with external professionals such as advisory teachers and Flying Start officers.
- Maintaining strong communication with families through daily feedback, informal discussions, and parent sessions.
- Running a weekly **Ti a Fi (You and Me)** group for babies and toddlers and their parents/carers, promoting early socialisation, Welsh language exposure, and peer
support in a warm and welcoming environment.
- Investing in staff training and qualifications to uphold high standards of care and meet CIW and curriculum expectations.
These actions directly supported the charity’s purposes and contributed to improved outcomes for children and families, strengthened local community ties, and enhanced inclusion — demonstrating clear public benefit.
3. In January 2023, the existing committee stepped down unexpectedly. To ensure the continuity of the service and good governance, **Mudiad Meithrin** nominated new trustees, who were appointed in line with the charity’s constitution. The new trustees took immediate steps to familiarise themselves with the charity’s obligations, policies, and the Charity Commission’s public benefit guidance to ensure smooth leadership transition and continued compliance.
Throughout the period 2021–2023, both the previous and newly appointed trustees had due regard to the Charity Commission’s guidance on public benefit. This guidance shaped the planning, delivery, and monitoring of all services to ensure they were aligned with the charity’s purposes and provided meaningful benefit to the public.
Trustees met regularly online during this period to oversee progress, address emerging issues, review policies, and ensure that the charity continued to operate effectively and transparently. These meetings enabled timely decision-making, strengthened governance, and supported the delivery of a high-quality early years provision.
## **Reference and Administrative details**
|Charity name|Cylch Meithrin Pentrebach|
|---|---|
|Other name the charity uses||
|Registered charitynumber|1196857|
|Charity’s principal address|Cwm Golau Children's Integrated Centre, Duffryn,
Pentrebach, Merthyr Tydfil CF48 4BJ|
## **Names of the charity trustees who manage the charity**
|1
2
3|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body)**
**entitled to appoint trustee (if any)**|
|---|---|---|---|---|
||Victoria Davies|Chair|Appointed 12 January
2023||
||Chrsitine Abbott||Appointed 12 January
2023||
||Judith Roberts||Appointed 12 January
2023||
Name of trustees holding title to property belonging to the charity
**Dates acted if not for whole year**
**Trustee name**
**N/A**
## **Funds held as custodian trustees on behalf of others**
Description of the assets N/A held in this capacity Name and objects of the N/A charity on whose behalf the assets are held and how this falls within the custodian charity’s objects
Details of arrangements for N/A safe custody and segregation of such assets from the charity’s own assets
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
N/A
## **Other optional information**
N/A
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
## **Signed on behalf of the charity’s trustees**
**Signature(s)**
**Full name(s)** Victoria Davies **Position (eg Secretary,** Chair **Chair, etc)**
**Date** 22/07/25