C Ich Meithrin Pont Gof
ddol r Ymddiriedolw
r 0 04104123 - 31103124
Adroddiad Bl
Enw'r elusen:
Cylch Meithrin Pont y Gof
Rhif cofrestru elusen:
1202622
Enwau'r ymddiriedolwyr elusen sy'n rheoli'r elusen
Bethan Prys Jones
Tudur Dafydd Phillips
Cain Eleri Griffith
Anwen Fflur Williams
Amcanion a Gweith
areddau
Bwrdd Ymddiriedolwyr Elusen Cylch Meithrin Pont y Gof yn cyflwyno eu hadroddiad blynyddol
chyfrifon archwiliedig am y flwyddyn a ddaeth i ben 31. mis Mawrth 2024 a chadarnhau eu bod
yn cydymffurfio a gofynion Deddf Elusennau 2011, y weithred ymddiriedolaelh a'r SORP
Elusennau IFRS 102).
nodeb o'n nodau:
Ein nod yw darparu gofal sesiynol a blynyddoedd cynnar cyfrwng Cymraeg o safon i blant
rhwng 2 oed ac oed meithrin ysgol. Prif amcan Cylch Pont Y Gof yw sicrhau hapusrwydd
diogelwch pob plentyn. Darperir y gofal gorau posibl mewn amgylchedd hapus a gofalgar. Mae
cyfle i bob plenlyn ddysgu trwy chwarae a datblygu i'w lawn botensial. Cyfiwynir
gweithgareddau i blant dros 2 oed sy'n hyrwyddo'r Cwricwlwm i Gymru. Bydd hyn yn sicrhau
bod y plant yn cael y dechrau gorau posibl ym mhob agwedd o'u haddysg. Rhoddyd sylw
penodol ar gynllunio'r ardal chwarae tu allan fel y gallwn ddarparu cyfieoedd a rhoi pwyslais ar
weithgareddau ysgogol i'n plant ddefnyddio'r awyr agored.
Ein Hamcanion-
Cefnogi plant i gyflawni'r canlyniadau gorau posibl trwy ofal, dysgu a chwarae.. Rydym
yn cynnig teganau ac adnoddau o'r safon uchaf, sy'n briodol i anghenion, datblygiad ac
oedran y plant. Cyflwynir plant dros 2 oed i weithgareddau sy'n hyrwyddo'r Cwricwlwm i
Gymru er mwyn sicrhau'r cychwyn gorau posibl i'w haddysg. Rydym yn cynllunio ein
mannau chwarae awyr agored yn ofalus. er mwyn creu cyfleoedd a rhoi pwyslais ar
weilhgareddau awyr agored.
cefnogi plant i deimlo eu bod yn cael eu gwerthfawrogi, yn ddiogel, yn iach. ac yn
hyderus.. Ein blaenoriaelh yw hapusrwydd a diogelwch pob plentyn- mae ein
hamgylchedd cartrefol a hapus yn cynnig y gofal gorau posibl, a'r cyfle i bob plentyn
ddysgu a datblygu i'w lawn bolensial. Bydd y plant yn teimlo'n ddiogel ac yn hyderus.
sicrhau bod ansawdd y gofal yr ydych yn ei gynnig yn gwella'n barhaus a bod Ileisiau
plant a rhienilgofalwyr yn cael eu clywed.. Mae ein staff yn mynychu hyfforddianl
rheolaidd, ac rydym yn sicrhau bod gan staff y cymwysterau priodol. Rydym yn gweithio
gyda swyddogion cymorth Mudiad Meithrin a swyddogion y Cyngor ac yn datblygu a
gwella'r ddarpariaeth yn gyson o ganlyniad i hyfforddiant, cyngor a rheoliadau newydd.
Wrth osod ein hamcanion a chynllunio ein gweithgareddau mae ein Llywodraethwyr wedi rhoi
yslyriaelh ofalus i ganllawiau budd cyhoeddus y Comisiwn Elusennau.
Ll ddiannau a Pherfformiad
Eleni rydym wedi parhau i weilhio mewn partneriaelh a'r awdurdod Ileol i ddarparu cyfleoedd
gofal plant 0 2 oed hyd at 11 oed. DNY gyd-weithio yn effeithiol gyda Mudiad Meithrin a
Chlybiau Plant Cymru mae'f Cylch wedi fynnu yn yslod y flwyddyn.
Niferoedd a ffioedd dis
blion:
Ar ddechrau Medi 2023 roedd 30 0 blant ar y gofreslr mae hyn wedi cynnydd i 42 0 blant erbyn
Ebrill 2025.
Roeddem yn gallu cynnig ein gwasanaethau am y pris canlynol trwy gydol y cyfnod dan sylw..
9.00-11.00 £10.50 y sesiwn
9.00-3.30
£36,00 y sesiwn
9.00-5.30
£42.50 y sesiwn
11.00-3.30 £28,00 y sesiwn
3.30-5.30
£10.50 y sesiwn
C nlluniau ar
fer d fodol:
Gobeithiwn barhau i ffynnu a darparu gofal sesiynol a blynyddoedd cynnar cyfrwng Cymraeg o
ansawdd da i bob plentyn rhwng 2 oed ac oed meithrin ysgol.
O ystyried y bydd yr isafswm cyflog yn cynyddu yn y flwyddyn nesaf, rydym yn yslyried cynyddu
ein ffioedd a byddwn yn gwneud hyn yn unol a rhagolygon ariannol.
Adol
iad Ariannol
Mae aelodau'r pwyllgor Ilywodraethu yn credu'n gryf mewn buddsoddi mewn staff gweithgar,
cydwybodol o safon. Mae ein polisi cronfeydd yn nodi ein bod yn defnyddio unrhyw arian wrth
gefn ar gyfer gwella lefel staffio, gwella amodau gwailh y staff a chynnal hyfforddiant ar gyfer
gwella staff yn barhaus. Bydd yr airan yma yn cael ei gadw yn ol at ddefnyddio staffio yn y
dyfodol.
Grantiau
Mae'r pwllgor reoli wedi bod yn Ilwyddiannus lawn ac wedi Ilwyddo i dderbyn nifer o grantiau ar
gyfer dalblygu'r ddarpariaeth yn ystod y flwyddyn.
Grant SAS er mwyn sefydlu darpariaeth o'r newydd ac er mwyn sicrhLsa coslau slaffio tra roedd
y cylch yn cael ei sefydlu.
Grant Loteri er mwyn sicrhau darpariaeth awyr agored ar gyfer y gymuned ehangach.
Grant Cyfalaf a Grant Cychwynol gan Cyngor Gwynedd er mwyn sicrhau diogelwch o safon
uchel ar gyfer y plant ac ar gyfer adnoddau addas i ddatlbygu'r Gymraeg o fewn y Cylch.
Grant Clybiau Plant Cymru i ddarparu adnoddau chwarae addas ar gyfer oedran 7-11 oed.
Grant Moondance gan Clybiau Plant Cymru er mwyn rhoi cynnig darpariaelh i blant sydd am
elwa yn gymdeithasol o'r profiad
Grant Degwm ar gyfer darparu adnoddau ar gyfer yr ardal tu allan.
Grant Glyndwr er mwyn prynu dillad ar gyfer y plant i fwynhau gweithgareddau yn yr awyr
agored.
(I
Grant Adra- Cronfa buddsoddi cymunedol, er mwyn prynu offer chwarae tu allan - yn benodol
Iwb tywod a cegin d.
st thur Ll
wodraethu a Rheolaeth
Mae ymddiriedolwyr yr elusen yn gyfrifol am reolaeth a rheolaelh gyffredinol Cyl¢h Meithrin Pont
y Gof ac yn anelu at gyfarfod o leiaf unwaith y tymor. Mae pob ymddiriedolwr yn rhoi o'u hamser
yn rhydd ac ni thalwyd unrhyw dal na threuliau yn ystod y flwyddyn.
Mae gweilhrediad y rhan Yaf o bolisiau a rhedeg y Ileoliad o ddydd i ddydd yn cael ei
ddIrpYo i'r arweinydd, Mae'r Arweinydd yn ymgymryd a'r r61 arweiniol allweddol gan
oruchwylio'r swyddogaethau gofal, addysg a gweinyddol. Ymgymerir a gweinyddu'r Ileoliad o
ddydd i ddydd o fewn y polislau a'r gweithdrefnau a gymeradwywyd gan yr ymddiriedolwyr sy'n
darparu ar gyfer cyfeirio penderfyniadau gwarianl sylweddol a phrosieclau cyfalaf mawr yn unig
at yr ymddiriedolwyr i'w cymeradwyo ymlaen Ilaw. Mae'r ymddiriedolwyr yn gyfrifol am recriwlio'r
holl ymarfemyr. Gwahoddir yr arweinydd i fynychu cyfarfodydd ymddiriedolwyr.
Mae'r ymddiriedolwyr yn gyfrifol am oruchwylio'r risgiau a wynebir gan y Ileoliad. Caiff risgiau eu
nodi a'u hasesu a sefydlir rheolaethau trwy gydol y flwyddyn. Ein nod yw rheoli risgiau tY
bolisi'au diogelu, polislau recriwtio staff, a nodi a datrys materion yn ymwneud ag iechyd a
diogelwch.
Er bod ein bwrdd ymddiriedolwyr wedi bod yn gyson ac yn sefydlog ers sefydlu'r elusen.
cydnabyddir y gallai fod angen recriwlio ymddiriedolwyr newydd yn y dyfodol pe byddai
sefyllfaoedd yn newid. Wrth recriwlio ymddiriedolwyr newydd y nodwedd bwysig yw angerdd
am nod ein Ileoliadl. Penodir ymddiriedolwyr newydd gan y bwrdd presennol.
Man
lion c
feirio a
wein
ddol
Enw elusen
Rhif elusen
ofrestredi
Prif gyfeiriad yr elusen
C Ich Meithrin Pont Gof
1202622
Cylch Meithrin Pont Y Gof,
Ysgol Pont Y Gof,
Bolwnnog,
Pwllheli.
LL53 8RA
Dat
aniadau
Mae'r ymddiriedolwyr yn datgan eu bod wedi cymeradwyo adroddiad yr ymddiriedolwyr
UGhod.
Llofnodwyd ar ran ymddiriedolwyr yr elusen
Llofnod:
Enw Ilawn: Cain Eleri Griffith
Swydd:
Ymddiriedolwr a Chadeirydd Pwyllgor
Dyddiad:
25104125
Llofnod:
Enw Ilawn: Bethan Prys Jones
Swydd:
Ymddiriedolwr ac Unigolyn Cyfrifol
Dyddiad:
25104125
C Ich Meithrin Pont Gof
Trustees, Annual Re
ort from 04104123 - 31103124
Charity name:
Cylch Meithrin Pont y Gof
Charity registration number:
1202622
Name5 of the charity trustees who manage the charity
Belhan Prys Jones
Tudur Dafydd Phillips
Cain Eleri Griffith
Anwen Fflur Williams
Ob'ectives and Activities
The board of trustees of Cylch Meithrin Pont y Gof Charity present their annual report and
audited accounts for the year ended 31. of March 2024 and confirm they comply with the
requirements of the Charities Act 2011, the trust deed and the Charities SORP IFRS 1021.
Summa
of our aims:
We aim to provide quality Welsh-medium sessional and early years care lo children between
the ages of 2 and school nursery age. Cylch Ponl Y Gofs main initiative is the happiness and
safety of every child. The best possible care is provided in a happy and nurturing environment.
There is an opportunity for every child lo learn through play and develop to their full potential.
Activities are presented for children over the age of 2 that promole the Curriculum for Wales.
This will ensure that the children will get the besl possible start in every aspect of their
education. We put specific attention on planning the outdoor playing area so that we can
provide opportunities and put an emphasis on stimulating activities for our children using the
outdoors.
Our Ob'ectives:
Supporting children to achieve the best possible outcomes through care, learning and
play.. We offer toys and resources of the highest standard, appropriate to the children's
needs, development, and ages. Children over the age of 2 are introduced to activities
which promote the Curriculum for Wales to ensure the best possible start to their
education. We plan our outdoor play areas carefully, in order to create opportunity and
place emphasis on outdoor activities.
supporting children lo feel valued, safe, healthy, and confident.. Our priority is the
happiness and safety of each child - our homely and happy environment offers the best
possible care, and the chance for each child to learn and to develop to its full potenlial.
Children will feel secure and confident.
ensuring the quality of care, you offer is continuously improving and that children and
parents I carer's voices are heard.. Our staff attend regular training, and we ensure that
staff have the appropriate qualifications. We work with the Mudiad Meithrin support
officers and officers from the Council and develop and improve the provision regularly as
a result of training, advi and new regulations.
In selting our objectives and planning our activities our Governors have given careful
consideration to the Charity Commission's public benefit guidance.
Achievements and Performance
This year we have continued to work in partnership with the local authority to provide childcare
opportunities from the age of 2 up lo the age of 11. By working together effectively with Mudiad
Meithrin and Clybiau Plant Cymru the Cylch has improved the service during he year.
il numbers and fees:
At the beginning of September 2023 there were 30 children on the register, this has increased
to 43 children by April 2025.
We were able to offer our services at the following price throughout the period under
consideralion..
9.00-11.00 £10.50 per session
9.00-3.30
£36.00 per session
9.00-5.30
£42.50 per session
11.00-3.30 £28.00 per session
3.30-5.30
£10.50 per session
Future
lans:
We hope lo continue to thrive and provide good quality Welsh-medium sessional and early
years care lo all children belween the ages of 2 and school nursery age
Given that the minimum wage will increase in the next year, we are considering increasing our
fees and will do this in line with financial forecasts.
Financial Review
The members of the governing committee strongly believe in investing in hard-working,
conscientious staff. Our reserves policy slates that we use any reserve funds to improve the
level of staffing, improve the working conditions of the staff and invest in any staff training
required to improve the quality of service. This money will be kept back to ensure the future
staffing.
Grants
The management committee has been very successful and has managed to receive a number
of grants for developing the provision during the year.
SAS grant was given to establish new provision and to ensure staffing costs while the Cyl¢h
was being established.
Lottery grant lo ensure outdoor provision for the wider community-
Capital grant and Initial Grant from Gwynedd Council in order lo ensure high quality safely
measures for the Children and for suitable resources to develop the Welsh language within the
district.
Clybiau Plant Cymru grant to provide suitable plant resources for 7- 11 year olds.
Moondance grant from clybiau Plant Cymru in order to offer provision for children who would
benefit socially from the experience.
Grant Degwm for providing resources for the outside area.
Grant Glyndwr to buy outdoor clothing for the children to enjoy the outside provision.
Adra Grant was used lo purchase a mud kitchen and sand pit to improve facilities in outdoor
play area.
structure Governance and Mana
ement
The Charity trustees are responsible for the overall management and control of Cylch Meithrin
Pont y Gof and aim to meet at least once per term. All trustees give up their time freely and no
remuneration or expenses were paid in the year.
The implementation of most policies and the day to day running of the setting is delegated to the
leader. The Leader undertakes the key leadership role overseeing the care, education and
administrative functions. The day to day administration for the setting is undertaken within the
policies and procedures approved by the trustees which provide for only significant expenditure
decisions and major capital projects to be referred to the trustees for prior approval. The
trustees are responsible for the recruitment of all practitioners. The leader is invited to attend
trustee meetings.
The trustees are responsible for the overseeing of the risks faced by the setting. Risks are
identified, assessed and controls established throughout the year. We aim to manage risks
through safeguarding policies, staff recruitment policies. and active identification and resolution
of health and safely related issues.
While our board of trustees has been consistent and stable since establishing the charity, it is
recognised that new trustees might need lo be recruited in the future of siluations were to
change. Vvhen recruiting new trustees the important attribute is a passion for the aim of our
setting. New trustees are appointed by the existing board.
Reference and Administrative details
Charil
name
islered charit
number
Charity's principal address
C Ich Meithrin Pont Gof
1202622
Cylch Meilhrin Pont Y Gof,
Ysgol Ponl Y Gof,
Botwnnog,
Pwllheli,
LL53 8RA.
Declarations
The trustees declare that they have approved the trustees, report above.
Signed on behalf of the charity's trustees
Signature:
Full name: Cain Eleri Griffith
Position:
Trustee and Committee Chair
Date:
25104125
Signature:
Full name: Bethan Prys Jones
Position:
Trustee and Responsible Individual
Date:
25104125
**Charity registration number 1202622**
## **CYLCH MEITHRIN PONT Y GOF**
**ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
## **CYLCH MEITHRIN PONT Y GOF**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
## **Senior management**
C E Griffith Chair B P Jones Trustee T D Phillips Trustee A F Williams Trustee
**Charity number**
1202622
## **CYLCH MEITHRIN PONT Y GOF**
## **CONTENTS**
||**Page**|
|---|---|
|report||
|Statement of responsibilities|1|
|Independent auditor's report||
|Statement of financial activities|3|
|Balance sheet|4|
|Notes to the financial statements|5 - 10|
## **CYLCH MEITHRIN PONT Y GOF**
## **STATEMENT OF RESPONSIBILITIES**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
The are responsible for preparing the Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the and of the incoming resources and application of resources of the for that year.
In preparing these financial statements, the are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
- 1 -
## **CYLCH MEITHRIN PONT Y GOF**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE OF CYLCH MEITHRIN PONT Y GOF**
I report to the on my examination of the financial statements of Cylch Meithrin Pont Y Gof (the ) for the year ended 31 March 2024.
## **Responsibilities and basis of report**
As the of the you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the ’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the as required by section 130 of the 2011 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Dated: .........................
- 2 -
## **CYLCH MEITHRIN PONT Y GOF**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
|||**Unrestricted**|
|---|---|---|
|||**funds**|
|||**2024**|
||**Notes**|**£**|
|**Income from:**|||
|Donations and legacies|**3**|55,764|
|Charitable activities|**4**|15,229|
|Other trading activities|**5**|1,137|
|Other material income||(3,480)|
|**Total income**||68,650|
|**Expenditure on:**|||
|Raising funds|**6**|22,770|
|Charitable activities|**7**|1,980|
|**Total expenditure**||24,750|
|**Net income and movement in funds**||43,900|
|**Reconciliation of funds:**|||
|Fund balances at 1 April 2023||-|
|**Fund balances at 31 March 2024**||43,900|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
- 3 -
## **CYLCH MEITHRIN PONT Y GOF**
## **BALANCE SHEET**
## _**AS AT 31 MARCH 2024**_
|**Notes**
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling due within one year**
**12**
**Net current assets**
**The funds of the**
Unrestricted funds
**14**
The financial statements were approved by the on .........................
~~..............................~~
C E Griffith
**Cadeirydd**
Cain Griffith (May 14, 2025 14:12 GMT+1)
Cain Griffith
14/05/25|**2024**
**£**
44,500
(600)|**£**
43,900|
|---|---|---|
|||43,900|
|||43,900|
||||
- 4 -
## **CYLCH MEITHRIN PONT Y GOF**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **1 Accounting policies**
## **Charity information**
Cylch Meithrin Pont Y Gof is a Charitible Incorporated Organisation.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the 's [governing document], the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The is a Public Benefit Entity as defined by FRS 102.
The has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the . Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the have a reasonable expectation that the has adequate resources to continue in operational existence for the foreseeable future. Thus the continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the .
## **1.4 Income**
Income is recognised when the is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
- 5 -
## **CYLCH MEITHRIN PONT Y GOF**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **1 Accounting policies**
## **(Continued)**
## **1.5 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
## **1.6 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the ’s contractual obligations expire or are discharged or cancelled.
## **1.7 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **1.8 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
- 6 -
## **CYLCH MEITHRIN PONT Y GOF**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **2 Critical accounting estimates and judgements**
In the application of the ’s accounting policies, the are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## **3 Income from donations and legacies**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2024**||
||**£**|**£**|
|Donations and gifts|200|-|
|Grants|55,564|-|
||55,764|-|
## **4 Income from charitable activities**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2024**||
||**£**|**£**|
|**Heading #ac989**|||
|Sale of goods|15,229|-|
## **5 Income from other trading activities**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2024**||
||**£**|**£**|
|Fundraising events|1,137|-|
- 7 -
## **CYLCH MEITHRIN PONT Y GOF**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **6 Expenditure on raising funds**
||||**Unrestricted**|**Unrestricted**|
|---|---|---|---|---|
||||**funds**|**funds**|
||||**2024**||
||||**£**|**£**|
||**Fundraising and publicity**||||
||Staff costs||22,770|-|
|**7**|**Expenditure on charitable activities**||||
|||**Heading**|
**Heading**|
**Total**|
|||**#ac982**|**#ac985**||
|||**2024**|**2024**|**2024**|
|||**£**|**£**|**£**|
||**Direct costs**||||
||Enter ac905 in database|1|1,379|1,380|
||Enter ac906 in database|-|600|600|
|||1|1,979|1,980|
||**Analysis by fund**||||
||Unrestricted funds|1|1,979|1,980|
|**8**|**Net movement in funds**|||**2024**|
|||||**£**|
The net movement in funds is stated after charging/(crediting):
## **9**
None of the (or any persons connected with them) received any remuneration or benefits from the during the year.
## **10 Employees**
The average monthly number of employees during the year was:
**2024 Number** 4
- 8 -
## **CYLCH MEITHRIN PONT Y GOF**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
|**10**|**Employees**|**(Continued)**|
|---|---|---|
||**Employment costs**|**2024**|
|||**£**|
||Wages and salaries|21,926|
||Other pension costs|844|
|||22,770|
||There were no employees whose annual remuneration was more than £60,000.||
## **Remuneration of key management personnel**
The remuneration of key management personnel was as follows:
## **11 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
## **12 Creditors: amounts falling due within one year**
|Accruals and deferred income
**13**
**Retirement benefit schemes**
**Defined contribution schemes**
Charge to profit or loss in respect of defined contribution schemes|**2024**
**£**
600|
|---|---|
||**2024**
**£**
844|
The operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the in an independently administered fund.
## **14 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
||**At**|**1**|**April**|**Incoming**|**Resources**|**At**|**31**|**March**|
|---|---|---|---|---|---|---|---|---|
||||**2023**|**resources**|**expended**|||**2024**|
||||**£**|**£**|**£**|||**£**|
|General funds|||-|68,650|(24,750)|||43,900|
- 9 -
## **CYLCH MEITHRIN PONT Y GOF**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **15 Related party transactions**
There were no disclosable related party transactions during the year ( - none).
- 10 -
## Cyfrifon Cylch Meithrin Pont Y Gof 31 03 2024
Final Audit Report 2025-05-14
Created: 2025-05-01 By: Tomos Griffith (tomosgriffith@haroldsmith.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAOsaxRUQj5bh63kl9855SCAl5D3sTV-ca
## "Cyfrifon Cylch Meithrin Pont Y Gof 31 03 2024" History
Document created by Tomos Griffith (tomosgriffith@haroldsmith.co.uk)
2025-05-01 - 3:32:42 PM GMT
Document emailed to Cain Griffiths (cylchpontygof@gmail.com) for signature 2025-05-01 - 3:32:46 PM GMT
Email viewed by Cain Griffiths (cylchpontygof@gmail.com)
2025-05-06 - 8:28:15 PM GMT
Email viewed by Cain Griffiths (cylchpontygof@gmail.com) 2025-05-12 - 9:44:46 PM GMT
New document URL requested by Cain Griffiths (cylchpontygof@gmail.com) 2025-05-14 - 1:11:26 PM GMT
Email viewed by Cain Griffiths (cylchpontygof@gmail.com) 2025-05-14 - 1:11:39 PM GMT
Signer Cain Griffiths (cylchpontygof@gmail.com) entered name at signing as Cain Griffith 2025-05-14 - 1:12:15 PM GMT
Document e-signed by Cain Griffith (cylchpontygof@gmail.com) Signature Date: 2025-05-14 - 1:12:17 PM GMT - Time Source: server
Agreement completed.
2025-05-14 - 1:12:17 PM GMT
CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examinerfs report on the
accounts
Section A
Independent Examln•r's Report
Report to the trustees
cY6c4 /x•£fAKzAJ Fo7 Y Go
Charlty no
(if any)
On accounts for the year
ended
si. 03. Zot(tr
120261
Set out on pages
I rep(xt to the trustees on my examinats'on of the accounts of the above
charty ("the Trust-) for the year ended D
.YYYY.
As the chanty's trustees, you are respongble for the preparation of the
accounts in accordance with the requirements of the Charibes Act 2011
("the Act").
I reFK)rt in respect of my examinatson of the Trust's accounts carried out
under section 145 of the 2011 Act and in carying out my examinatK)n, I
have folkmed all the applicable DirectM)ns gNen by the Charity Commission
under sectK)n 145(5)(b) of the Act.
Independent tThe charty's gross income exceeded £250,OLX) and l am qualifEd to
examinerfs statement undertake the examinatK)n by being a qualrfth member of [insert name of
applicable listed body]]. Delete [ ] rf not applKable.
I have completed my examinatM)n. I confirm that no mater1 matters have
come to my attention in connection wrth the examinatson (other than that
disclosed bekjw ') which gives me cause to believe that in, any material
respect:
the accounting records were not kept in accordance wrth sectffi 130
of the Charities Act; or
the accounts dKI not accord with the accountirrfJ records; or
the acc(xJnts dKI rK)t compty wth the appIable requirements
conceming the fomi a1 c(tent of accounts set ¢t in the CharitEs
(Accounts arKI ReFN)rts) Regulations 2(Y)8 other than any requirement
that the accounts give a 'true and fair, V whh is not a matter
consKlered as part of an independent examinatK)n.
I have rK) concems and have c(xne across no other matters in cneCtK)n
wth the eXaMinatn to which attentth Shk1 be drawn in this rep)rt in
order to enable a proper understsnding of the accounts to be reached.
. Ple8se delete the w(Yds in the br8ckets rf they do not a.
Date:
al. os. Z•Zf
Responslblllties and
basis of report
Signed:
Name:
Relevant professlonal
qualification(s) or body
(if any):
IER
Oct 2018
Address:
Stttion
Dlsclo$ur•
Only coiiiplele Il the exdilliiiei Iieods to hhlIgI}I Illdl6iidl Illdit615 of C}ca{{l
(se8 CC32. IrKJependent examination of charity accounts: directK)ns arKI
guKJance for examiners).
Glve here brief details of
any ftems that the
examiner wishes to
dlsclose.
IER
Oct 2018