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. Ré*ponilbllltl8• and b￿1# of r•port A6 the ¢harWs trustees you a￿ reswnsibk fw the preparalThi of the ￿taUr￿ in a¢xordance wth the requireff*nls of the Ccmpan*s 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 See￿n 145 of the charit￿$ Act 2011 1.the 2011 Acri. In ￿rr￿ng cxjt my exarnina￿n I have folkAv•d th• DIred￿nS given by the Charity commts￿n under Sectb)n 145151 Ibl ol th? 2011 Act. Indop•nd•nt •￿mIne￿I •tmtsrn•nt I have compthy ry examinat￿ I ￿T￿M 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 a￿u￿t¥ 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 y￿W 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 Re￿rnended Prxl*x for acc4junts.ng and reporting by chaTrties (applUb￿ to Chant￿ prepanng their accounts In KcL)rdaKe wth th• FHwnryal Reporting Standard apPl￿bI* ift th• UK and Repybl¢ of IT¢￿nd IFRS 10211. I have no C4)n￿M3 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 a￿Tr￿ 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