## **Receipts and payments accounts Clych Meithrin Pentrebach**
**From 01/04/23 To 30/03/24 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 £ £**
|**Receipts**
Fees
Grants
Local Authority
Fund Raising
Interest
Other funding
Loan account
**_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_**|||||
|---|---|---|---|---|
||5175||**5,175**|23815.81|
||0||**-**|16312.48|
||19921||**19,921**|70354.45|
||401||**401**|294.04|
||74||**74**|50.20|
||0||**-**|42667.75|
||16091||**16,091**|**-**|
||||**-**|**-**|
||**41,663**|**-**|**41,663**|**153,495**|
||||||
||40,610||**40,610**|83,592|
||2,707||**2,707**|11,391|
||-||**-**|9,750|
||-||**-**|7,119|
||-||**-**|-|
||-||**-**|20,128|
||281||**281**|509|
||-||**-**|321|
||250||**250**|1,386|
||-||**-**|2,022|
||235||**235**|103|
||208||**208**|730|
||60||**60**|75|
||-||**-**|125|
||597||**597**|-|
||3,978||**3,978**|8,960|
||||**-**||
||||**-**||
||**48,926**|**-**|**48,926**|**146,210**|
||||||
||
**(7,263)**|**0**|**(7,263) **|**7,285**|
||**7,285**|**-**|**7,285**||
||
**22**|**0**|**22**||
## **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**
21
0
**21**
**Savings **
0
0
**0**
**Cash**
0
0
**0**
**21**
**0**
**21**
**Details**
**to nearest £**
**to nearest £**
**- - -**
**- - -**
**- - -**
**- - -**
**- - -**
**- - -**
**Details**
**Cost (optional)**
**B3 Investment assets**
**- -**
**- -**
**- -**
**- -**
**- -**
**Details**
**Cost (optional)**
**- -**
**- -**
**- -**
**- -**
**- -**
**- -**
**- -**
**Details**
**B5 Liabilities**
**Loan Account**
Unrestricted funds
**16,091**
**-**
**-**
**-**
**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**|21|0|**21**|
||**Savings **|0|0|**0**|
||**Cash**|0|0|**0**|
||**_Total cash funds_**|**21**|**0**|**21**|
||**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)**||||
||**Loan Account**|Unrestricted funds|**16,091**||
||||**-**||
||||**-**||
||||**-**||
|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**|
**7,285**|**41,663**|**48,926**|**22**|
|**Total Funds**|
**7,285**|**41,663**|**48,926**|**22**|
## **Notes**
1) Mundiad Methrin introduced a loan account in April 2023 making certain payments and taking certain receipts to assist the setting with cash flow issues. At 30/3/24 the setting owed £16,090.70.
## **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 year 31/3/24 ended**
> **Set out on pages** Following this report
> **Charity no 1196857 (if any)**
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 1/4/23 To 31/3/24**
Charity name: Cylch Meithrin Pentrebach
Charity registration number: 1196857
## **Objectives and Activities**
SORP reference Summary of the purposes of Para 1.17 As stated in the Charity Commission the charity as set out in its Foundation Constitution, the purpose of governing document the charity is to provide high-quality Welsh-medium sessional and early years care to children aged 2 to school nursery age. The charity is committed to supporting children’s development through inclusive care, play, and learning experiences in line with national frameworks such as Flying Start and the Foundation Phase. The service aims to promote emotional well-being, individual growth, and educational readiness through a nurturing, bilingual environment. 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.
During the reporting period, the charity provided Welsh-medium early years education and care for children aged 2 to school nursery age. Activities were carefully designed to support the holistic development of each child, including:
- 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, and physical activity.
- Providing a welcoming, inclusive environment where every child is treated equally, and their individual needs are 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 and visual tools. Funding received was primarily used to cover staffing costs, maintain a high adult-to-child ratio (1:4 for 2-year-olds and 1:8 for 3-yearolds), purchase developmentally appropriate learning resources, and invest in staff training. Additional funds were allocated toward premises maintenance and operational costs required to ensure compliance with CIW regulations and national curriculum standards. These activities directly further the charity’s purpose by promoting early learning, inclusion, and well-being, and ensuring children have the best possible start in life. Statement confirming Para 1.18 The trustees confirm that they have had due whether the trustees have regard to the Charity Commission’s guidance had regard to the guidance on public benefit when making decisions and issued by the Charity in planning and delivering the charity’s Commission on public benefit activities throughout the year.
## **Achievements and Performance**
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to Para 1.20 the circumstances of its beneficiaries and any wider benefits to society as a whole.
Over the reporting period, the charity has successfully provided high-quality, Welshmedium early years education and care to children aged 2 to school nursery age, creating a safe, nurturing, and inclusive environment for all. Key achievements include:
- 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.
## **Financial Review**
|Review of the charity’s
financial position at the end
of the period|Para 1.21|Financial position at the end of the period is
acceptable. The highest source of income through
this time has been Local Authority funding for
funded childcare spaces, although there is a
significant drop in this compared to previous
years. The bulk of expenditure through this period
has continued to be wages. During this financial
period the Cylch faced a time when Mudiad
Meithrin supported the Cylch with payments for
several months due to issues with accessing the
bank account. These payments were under a loan
agreement with no repayments being made as yet.
The Trustees are working with Mudiad Meithrin
to put a suitable bookkeeping system in place
moving forward and have also discussed a
repayment system for the loan. However, it has
been agreed that the Cylch will begin repayments
when it is in a better financial position.|
|---|---|---|
|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|Currentlackof funds|
|Reasons for holding zero
reserves|Para 1.22|N/A|
|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
trustees|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.
New trustees may be nominated and
approved by the existing board. Positions
such as Chair, Secretary, and Treasurer are
elected from within the board of trustees. All
appointments are made with consideration to
maintaining a balanced and effective
leadership team, and trustees serve fixed
terms as outlined in the constitution—
typically for a period of three years, with the
option for reappointment.|
## **Public Benefit**
1. The charity exists to provide high-quality, Welsh-medium early years education and care for children aged 2 to school nursery age. Its purpose is to support each child’s development, learning, well-being, and confidence through inclusive, play-based activities. The charity aims to give every child the best possible start in life by fostering
language skills, social interaction, and school readiness within a nurturing and bilingual environment.
2. Throughout the year, the charity has delivered a range of high-quality services designed to meet the developmental and educational needs of young children and to support families in the local community.
Key activities included:
- Running daily Welsh-medium sessional care for children aged 2 to school nursery age, following the Flying Start programme and Foundation Phase curriculum.
- Providing structured learning and play environments tailored to support children’s social, emotional, cognitive, and physical development.
- Creating inclusive settings where children with Additional Learning Needs received personalised support through Individual Development Plans and engagement with external agencies.
- Facilitating communication and partnerships with parents through daily feedback, meetings, and home–school collaboration.
- Hosting 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 for families in a relaxed and welcoming environment.
- Investing in staff training and development to uphold high standards of care and ensure compliance with national educational and safeguarding frameworks.
- These efforts have contributed to better outcomes for children and families, improved school readiness, and strengthened community ties—demonstrating clear public benefit.
3. In making decisions throughout the year, the trustees have had due regard to the Charity Commission’s guidance on public benefit. This guidance has informed the planning, delivery, and review of all services to ensure that the charity’s activities provide clear and measurable benefits to the public, particularly children and families in the local community.
The trustees meet regularly online to discuss the charity’s progress, address any issues, review policies, and ensure compliance with all relevant regulations. These meetings support effective governance and allow for timely decisions to be made in the best interests of the service and its beneficiaries.
## **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
**Trustee name Dates acted if not for whole year 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**
**----- Start of picture text -----**
Signature(s)
**----- End of picture text -----**
**Full name(s)** Victoria Davies
**Position (eg Secretary,** Chair **Chair, etc) Date** 22.7.25