Registered Charity Number 1198721
Cylch Meithrin Cwmllynfell
Report and Accounts
31 March 2025
Cylch Meithrin Cwmllynfell Registered Charity number: 1198721 Authorised Officer's Report
The authorised officers present their report and accounts for the year ended 31 March 2025.
Principal activities
Charity
Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved on 12 December 2025
AM Jones Authorised Officer
1
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CYLCH MEITHRIN CINMLLYNFELL Charity Number 1198721 I report to the chanty tnjstees on my examinat)n of the xcounts of Ihe Chanty for Ihe y•8r ended 31st IAarth 2025. Réponilbllltl8• and b1# of r•port A6 the ¢harWs trustees you a reswnsibk fw the preparalThi of the taUr in a¢xordance wth the requireffnls of the Ccmpans Act 20C6 Ilhe 20C6 AtVI. Hamng satisfied mysell that the accounts ol th• Charty are not required to be audited under Part 16 01 th9 2006 Aci and are dvJibk8 for independent examinatK)n. I report in respect of my examin8lk)n of your chanvs acwunts as carried out under Seen 145 of the charit$ Act 2011 1.the 2011 Acri. In rrng cxjt my exarninan I have folkAv•d th• DIrednS given by the Charity commtsn under Sectb)n 145151 Ibl ol th? 2011 Act. Indop•nd•nt •mIneI •tmtsrn•nt I have compthy ry examinat I TM Ihal no mallers ec4718 to my att•ntwJn In connection wth Ihe examinats)n gmng me cause to belwe. 1. accounting r8cords W•f• not k•pt r•yct ol th• Chanty as r•quir•d by sectK 386 of tho 2006 Act,. or 2. th• Unts do not eord wth Ihos• r•eord$'. c 3. the aut¥ do not wNh lh¢ xwuntirg requirenwts of Seth)n 396 of the 2Cth Act other than any requirement that the acLounts grve a true and lair yW whth 18 not a matt•r eon8hY•red as part ol an indop•nd•nt •xamin#1>n,. or 4. tho atcaunts ha not boen pfepa¥e(l in Kcordan¢¢ tmth the an(1 pnnwbs of thtr Stalernent of Rernended Prxlx for acc4junts.ng and reporting by chaTrties (applUb to Chant prepanng their accounts In KcL)rdaKe wth th• FHwnryal Reporting Standard apPlbI* ift th• UK and Repybl¢ of IT¢nd IFRS 10211. I have no C4)nM3 and have c(Mne across rKJ other matters In cts)n•etKJn wth th• examinatth to whth 8ttenkJn Sh¢1 té drawn in Ihis rw in wd•r lo enabkg a proper nd¢rsl g ol aTr to be rexhe(I Aeeount¥ •nd Payroll Ltd Glonyrafon Cvmllynfell Swansea SA9 2FH 12 Decenthr 2W25
Cylch Meithrin Cwmllynfell Profit and Loss Account for the year ended 31 March 2025
| Turnover Cost of sales Gross profit Administrative expenses Operating (loss)/profit (Loss)/profit before taxation Tax on (loss)/profit (Loss)/profit for the financial year Statement of Retained Income Retained Surplus Brought Forward Retained Profit/(Loss) for the year Retained Surplus Carried Forward - |
2025 £ 45,201 (983) 44,218 (47,454) (3,236) (3,236) - (3,236) 13,621 (3,236) 10,385 |
2024 £ 41,318 (722) |
|---|---|---|
| 40,596 (36,347) |
||
| 4,249 | ||
| 4,249 - |
||
| 4,249 | ||
| - 13,621 |
||
| 13,621 |
3
Cylch Meithrin Cwmllynfell Registered Charity number: 1198721 Balance Sheet as at 31 March 2025
| Notes Current assets Cash at bank and in hand Creditors: amounts falling due within one year 2 Net current assets Net assets Capital and reserves Profit and loss account Shareholders' funds |
2025 £ 10,510 (125) 10,385 10,385 10,385 10,385 |
2024 £ 13,746 (125) 13,621 13,621 13,621 13,621 |
2024 £ 13,746 (125) 13,621 13,621 13,621 13,621 |
|---|---|---|---|
| 13,621 | |||
| 13,621 | |||
| 13,621 |
The authorised officers are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
AM Jones Authorised Officer Approved on 12 December 2025
4
Cylch Meithrin Cwmllynfell Statement of Changes in Equity for the year ended 31 March 2025
| At 1 April 2023 Profit for the financial year At 31 March 2024 At 1 April 2024 Loss for the financial year At 31 March 2025 |
Share capital £ - - - - |
Share premium £ - - - - |
Re- valuation reserve £ - - - - |
Profit and loss account £ 9,372 4,249 13,621 13,621 (3,236) 10,385 |
Total £ 9,372 4,249 |
|---|---|---|---|---|---|
| 13,621 | |||||
| 13,621 (3,236) |
|||||
| 10,385 |
5
Cylch Meithrin Cwmllynfell Notes to the Accounts for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| 2 | Creditors: amounts falling due within one year | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| Other creditors | 125 | 125 |
6
Cylch Meithrin Cwmllynfell Detailed profit and loss account for the year ended 31 March 2025
This schedule does not form part of the statutory accounts
| Sales Cost of sales Gross profit Administrative expenses Operating (loss)/profit (Loss)/profit before tax |
2025 £ 45,201 (983) 44,218 (47,454) (3,236) (3,236) |
2024 £ 41,318 (722) |
|---|---|---|
| 40,596 (36,347) |
||
| 4,249 | ||
| 4,249 |
7
Cylch Meithrin Cwmllynfell Detailed profit and loss account for the year ended 31 March 2025
This schedule does not form part of the statutory accounts
| Sales Sales Cost of sales Purchases Administrative expenses Employee costs: Wages and salaries Pensions General administrative expenses: Telephone and internet Stationery and printing Equipment expensed Legal and professional costs: Accountancy fees Advertising and PR Other legal and professional |
2025 £ 45,201 983 30,928 892 31,820 40 46 14,928 15,014 475 100 45 620 47,454 |
2024 £ 41,318 |
|---|---|---|
| 722 | ||
| 27,713 792 |
||
| 28,505 | ||
| 50 106 7,346 |
||
| 7,502 | ||
| 305 - 35 |
||
| 340 | ||
| 36,347 |
8
Trustees’ Annual Report for the period
From 01/04/2024 Period start date Period end date 31/3/25
Charity name: Cylch Meithrin Cwmllynfell
Charity registration number: 1198721
Objectives and Activities
| SORP reference | ||
|---|---|---|
| Summary of the purposes of the charity as set out in its governing document |
Para 1.17 | The purpose of Cylch Meithrin Cwmllynfell is to advance the education of pre school children through the medium of the Welsh language within the Cwmllynfell area. |
| Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. |
Para 1.17 and 1.19 |
The Cylch Meithrin offers a variety of play experiences supporting children’s development to reach their full potential. |
| Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit |
Para 1.18 | The trustees confirm that they have had full regard to the guidance issued by the Charity Commission on public benefit. They continuously ensure that the charity's activities align with the public benefit requirements, regularly reviewing policies and practices to maintain transparency and fulfil their charitable purposes in a way that serves the wider community |
Additional information (optional) You may choose to include further statements where relevant about:
SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers
Other
Achievements and Performance
| SORP reference | ||
|---|---|---|
| Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. |
Para 1.20 | Cylch Meithrin Cwmllynfell has provided childcare within the community and is supporting parents to attend work. Three members of the community are employed at CM Cwmllynfell due to the working hours being flexible whilst their children attend school. Children attending Cylch Meithrin Cwmllynfell are also feeding the local school's Nursery and therefore, school numbers are also increasing. |
Additional information (optional) You may choose to include further statements where relevant about:
| Achievements against objectives set |
Para 1.41 | |
|---|---|---|
| Performance of fundraising activities against objectives set |
Para 1.41 | |
| Investment performance against objectives |
Para 1.41 | |
| Other |
Financial Review
| Financial Review | ||
|---|---|---|
| Review of the charity’s financial position at the end of the period |
Para 1.21 | At the end of financial year 24-25. |
| Statement explaining the policy for holding reserves stating why they are held |
Para 1.22 | N/A |
| Amount of reserves held | Para 1.22 | N/A |
| Reasons for holding zero reserves |
Para 1.22 | N/A |
| Details of fund materially in deficit |
Para 1.24 | |
| Explanation of any uncertainties about the charity continuing as a going concern |
Para 1.23 | No current concerns about Cylch Meithrin Cwmllynfell continuing to operate. |
Additional information (optional)
You may choose to include further statements where relevant about:
| The charity’s principal sources of funds (including any fundraising) |
Para 1.47 | Fee Payments - From Parents of children attending the setting and from local authority and Welsh Government. Grant Payments - Mudiad Meithrin and Local Education Authority. |
|---|---|---|
| Investment policy and objectives including any social investment policy adopted |
Para 1.46 | |
| A description of the principal risks facing the charity |
Para 1.46 | The charity identifies principal risks, including funding fluctuations and regulatory changes, and mitigates them through careful financial planning, constantly advertising the provision, and adapting strategies to ensure continued operation and mission fulfilment. |
| Other |
Structure, Governance and Management
| Description of charity’s trusts: |
||
|---|---|---|
| Type of governing document (trust deed, royal charter) |
Para 1.25 | |
| 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 selected through a formal discussions with the Responsible Individual. Selection is based on skills, experience, and commitment to the charity's mission, ensuring a diverse and effective board for governance and decision-making. |
Additional information (optional) You may choose to include further statements where relevant about:
Policies and procedures adopted for the induction and Para 1.51 training of trustees The charity’s organisational structure and any wider Para 1.51 network with which the charity works Relationship with any related Para 1.51 parties Other
Reference and Administrative details
| Charity name | Cylch Meithrin Cwmllynfell |
|---|---|
| Other name the charity uses | N/A |
| Registered charitynumber | 1198721 |
| Charity’s principal address | Cylch Meithrin Cwmllynfell Ysgol Gynradd Gymraeg Cwmllynfell Heol y Bryn Cwmllynfell Swansea SA9 2FJ |
Names of the charity trustees who manage the charity
| 1 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 |
Trustee name | Office (if any) | Dates acted if not for whole year |
Nam e of pers on (or body ) entitl ed to appo int trust ee (if any) |
|---|---|---|---|---|
| Cathrin Ann Owen | Responsible Individual |
May 2022 | ||
| KatyEdwards | Treasurer | Sep2024 | ||
| KellyAmber | Trustee | May2022 | ||
| Lauren Megan Jones |
Secretary | May 2022 | ||
| Eleri Wyn Mackey | Trustee | MAy2022 | ||
| 20 |
– Corporate trustees names of the directors at the date the report was approved
Director name
Name of trustees holding title to property belonging to the charity
Trustee name Dates acted if not for whole year
Funds held as custodian trustees on behalf of others
| Description of the assets held in this capacity |
N/A |
|---|---|
| Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects |
N/A |
| Details of arrangements for safe custody and segregation of such assets from the charity’s own assets |
N/A |
Additional information (optional)
Names and addresses of advisers (Optional information)
| Type of adviser Name Address |
Type of adviser Name Address |
Type of adviser Name Address |
|
|---|---|---|---|
| Name of chief executive or names of senior staff members (Optional information) | |||
Exemptions from disclosure
Reason for non-disclosure of key personnel details
Other optional information
Cylch Meithrin Cwmllynfell is a nursery setting providing childcare for children aged between 2 and 4 years. The premises are leased from the Local Education Authority (LEA), which has supplied both the purpose-built building and the necessary furniture. As the Cylch leases the building and its contents, there are no directors associated with the business.
Unfortunately, we are unable to provide answers to some of the questions above, as we do not fully understand the specific details required regarding individuals in designated roles. However, we would be happy to discuss this further if needed.
Declarations
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
KF Edwards Signature(s) CA Owen Katy Edwards Full name(s) Cathrin Ann Owen Position (eg Responsible Individual Treasurer Secretary, Chair, etc) Date 11/01/2026 13/03/2025