## **Cylch Meithrin Pont y Gof Trustees’ Annual Report from 04/04/24 - 31/03/25**
## **Charity name:**
Cylch Meithrin Pont y Gof
## **Charity registration number:**
1202622
## **Names of the charity trustees who manage the charity**
Bethan Prys Jones Tudur Dafydd Phillips Cain Eleri Griffith Anwen Fflur Williams
## **Objectives 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[st] of March 2025 and confirm they comply with the requirements of the Charities Act 2011, the trust deed and the Charities SORP (FRS 102).
## **Summary of our aims:**
We aim to provide quality Welsh-medium sessional and early years care to children between the ages of 2 and school nursery age. Cylch Pont Y Gof’s 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 to learn through play and develop to their full potential. Activities are presented for children over the age of 2 that promote the Curriculum for Wales. This will ensure that the children will get the best 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 Objectives:**
- 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 to 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 potential. Children will feel secure and confident.
- ensuring the quality of care, you offer is continuously improving and that children and parents / 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, advice and new regulations.
In setting 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 to the age of 11. By working together effectively with Mudiad Meithrin and Clybiau Plant Cymru the Cylch has improved the service during the year.
## **Pupil numbers and fees:**
At the beginning of September 2024 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 consideration:
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 plans:**
We hope to continue to thrive and provide good quality Welsh-medium sessional and early years care to all children between 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.
Marketing and quality assurance
We have invested in a new website this year which contains all the relevant information the parents need in order to market the Cylch and attract new parents to the Cylch.
The children have a seesaw account in order to share activities and experiences the children have been doing in the session with the parents.
## **Financial Review**
The members of the governing committee strongly believe in investing in hard-working, conscientious staff. Our reserves policy states 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.
Lottery grant to ensure outdoor provision for the wider community.
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 Mudiad Meithrin to buy outdoor clothing for the children to enjoy the outside provision.
## **Structure, Governance and Management**
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 safety related issues.
While our board of trustees has been consistent and stable since establishing the charity, it is recognised that new trustees might need to be recruited in the future of situations were to change. When 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**
|Charity name|Cylch Meithrin Pont y Gof|
|---|---|
|Registered charity number|1202622|
|Charity’s principal address|Cylch Meithrin Pont Y Gof,
Ysgol Pont 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:** 27/08/25
**Signature:**
**Full name:** Bethan Prys Jones **Position:** Trustee and Responsible Individual **Date:** 27/08/25
**Charity registration number 1202622**
## **CYLCH MEITHRIN PONT Y GOF**
**ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **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 2025**_
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 2025.
## **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 2025**_
|||**Unrestricted**|**Unrestricted**|
|---|---|---|---|
|||**funds**|**funds**|
|||**2025**|**2024**|
||**Notes**|**£**|**£**|
|**Income from:**||||
|Donations and legacies|**3**|6,669|55,764|
|Charitable activities|**4**|73,175|15,229|
|Other trading activities|**5**|-|1,137|
|**Total income**||79,844|72,130|
|**Expenditure on:**||||
|Charitable activities|**6**|84,577|28,230|
|**Total expenditure**||84,577|28,230|
|**Net income/(expenditure) and movement in funds**||(4,733)|43,900|
|**Reconciliation of funds:**||||
|Fund balances at 1 April 2024||43,900|-|
|**Fund balances at 31 March 2025**||39,167|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 2025**_
|**Notes**
**Current assets**
Debtors
**11**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**12**
**Net current assets**
**The funds of the**
Unrestricted funds
**14**|**2025**
**£**
1
46,130
46,131
(6,964)|**£**
39,167
39,167
39,167|**2024**
**£**
-
44,500
44,500
(600)|**£**
43,900|
|---|---|---|---|---|
|||||43,900|
|||||43,900|
The financial statements were approved by the on .........................
.............................. C E Griffith **Cadeirydd**
- 4 -
## **CYLCH MEITHRIN PONT Y GOF**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **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 2025**_
## **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.
## **1.7 Financial instruments**
The has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the 's balance sheet when the becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**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.
- 6 -
## **CYLCH MEITHRIN PONT Y GOF**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **1 Accounting policies**
## **(Continued)**
## **1.8 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.
## **1.9 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **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**|
||**2025**|**2024**|
||**£**|**£**|
|Donations and gifts|-|200|
|Grants|6,669|55,564|
||6,669|55,764|
## **4 Income from charitable activities**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|**Income from fees**|||
|Fees Received|73,175|15,229|
- 7 -
## **CYLCH MEITHRIN PONT Y GOF**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**5**|**Income from other trading activities**|||
|---|---|---|---|
|||**Unrestricted**|**Unrestricted**|
|||**funds**|**funds**|
|||**2025**|**2024**|
|||**£**|**£**|
||Fundraising events|-|1,137|
|**6**|**Expenditure on charitable activities**|||
|||**Costs**|**Costs**|
|||**2025**|**2024**|
|||**£**|**£**|
||**Direct costs**|||
||Staff costs|60,992|22,770|
||Food Costs|3,148|1,380|
||Equipment Purchased|19,233|3,480|
||Sundry Expenses|334|-|
||Accountancy|870|600|
|||84,577|28,230|
||**Analysis by fund**|||
||Unrestricted funds|84,577|28,230|
|**7**|**Net movement in funds**|**2025**|**2024**|
|||**£**|**£**|
The net movement in funds is stated after charging/(crediting):
## **8**
None of the (or any persons connected with them) received any remuneration or benefits from the during the year.
## **9 Employees**
The average monthly number of employees during the year was:
|**2025**|**2024**|
|---|---|
|**Number**|**Number**|
|6|4|
- 8 -
## **CYLCH MEITHRIN PONT Y GOF**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**9**
**Employees**
**Employment costs**
Wages and salaries
Other pension costs|**(Continued)**
**2025**
**2024**
**£**
**£**
60,005
21,926
987
844
60,992
22,770|**(Continued)**
**2025**
**2024**
**£**
**£**
60,005
21,926
987
844
60,992
22,770|
|---|---|---|
|||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:
## **10 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
## **11 Debtors**
|**Amounts falling due within one year:**
Trade debtors
**12**
**Creditors: amounts falling due within one year**
Other creditors
Accruals and deferred income
**13**
**Retirement benefit schemes**
**Defined contribution schemes**
Charge to profit or loss in respect of defined contribution schemes|**2025**
**£**
1
**2025**
**£**
5,624
1,340
6,964
**2025**
**£**
987|**2024**
**£**
-|
|---|---|---|
|||**2024**
**£**
-
600|
|||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.
- 9 -
## **CYLCH MEITHRIN PONT Y GOF**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **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**
General funds
**Previous year:**
**At**
General funds|**1 April**
**2024**
**Incoming**
**resources**
**Resources**
**expended**
**At 31 March**
**2025**
**£**
**£**
**£**
**£**
43,900
79,844
(84,577)
39,167
**1 April**
**2023**
**Incoming**
**resources**
**Resources**
**expended**
**At 31 March**
**2024**
**£**
**£**
**£**
**£**
-
72,130
(28,230)
43,900|
|---|---|
## **15 Related party transactions**
There were no disclosable related party transactions during the year (2024 - none).
- 10 -
CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examinerfs report on the
accounts
ionA
Indep•ndent Examinor's Report
Report to the trustoes
Nar.,
On accounts for the year
onded
Charlty no
(if any)
Izoz
Set out on pages
IremLriiber ib Inclutg pagL' iiJffibir8 ol•tsditsonal 6hsttls
I report to the trustees on my examination of the accounts of the above
charity <e Trusfi for the year ended
Responsibilltles and
basis of report
As the charity's trustees, you are responsible for the preparation of the
accounts in accordance with the reqU1ments of the Chariti&s Acl 2011
{'Ihe ACVI.
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 folbwed all the applicable Directlons gwen by the Charity Commissijn
under section 145(5llbl of the Act.
Independent
examinerfs statsment
I have completed my examination. I confim that no material matters have
come to my attention in connection with the examination lolher than Ihal
disclosed below "I which gwes me cause to beli8V8 that in, any malerial
respect..
the accounting re¢ord5 were not kept In accordance with section 130
of the Charities Act., or
the accounts dld not accord with the accounting records.. or
the accounts did not comply with the applicable requirements
conceming the fom) 8fMI Gonlent ol accounts set out in th8 Charit
(Accounts and Reports) Regulations 2CM)8 other than any requirement
that the accounts give a Irue and fairf vlew which is not a matter
considered as part of an independent èxamination.
I have no concems and have come across no olher matters in connectbn
with the examlnafjon to which attention should be drawn in this rewrt in
order to enable a proper understanding of the accounts to be reached.
' Please del&te thg words in bTrckgts rfihey do not appty.
Signed:
Date:
r+/
Namo:
r//
Relevant professlonal
qualificatlon(s) or body
IER
Oct 2018
(If any):
Address:
rrt
Se¢tion B
Disclosure
Only complete if the examiner needs lo highlight material matters of Concern
(see CC32, Independent examination of charity accounts= direGtions and
guidance for examiners).
Glve here briof detalls of
any Items that the
examlner wlshes to
disclose.
IER
Oct 2018