Charity Te9istrabM mrnber 1202965 IEngland and Wales) CYLCH MEITHRIN Y LLYS CIO ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 CYLCH MEITHRIN Y LLYS CIO CONTENTS Indeper￿ent examirterfs reF¥Nt Batan(* sheet Notes to the finan()￿ statements 9-14 CYLCH MEITHRIN Y LLYS CIO TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025 ffinanoal statements and compty ￿ the tharivs goveming documenL the Charibes Act 2011. FRS 102 'The Fin8nryal Re￿￿r￿j Stsndard applio3tle in the UK and Republic of Irela￿ ar￿ the Charittes SORP "knunting and Rewrting by Ch8ribÈS.' Ststement of RecoMmerKI￿ Practir£ applicable to charibes preparing their accounts in acccKdance wth the FwJarKJ8J RewtThJ sta￿￿ard appiicth in the UK arKI Rewblic of ireLand {FRS 102)". Objectives and activibes The charivs objects are to ad￿dn￿ the education ot mainty, but not exdusively, prwchLxI thAdren through the medium of the Welsh langu4e. The wfi(ies ath)pted in frjrtherdn￿ of these obiects are to provhye and present safe and s*"sfyJ"ng play and acbvittes arKI h&% been no charue in these during the year. Public twefft tharity should undertake. CYLCH MEITHRIN Y LLYS CIO TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The playgroup prowdes Welswum edu(abon for cl)fjdren awj fwom 2 up to age of4 Yea￿ WI￿ attend the adjoiniNJ schod's nursery dass. It offers 5 x >hyJr sessicns (both mming and aftemcon) and 5 all4ay care sesgoTrs IfTom age 2) tc¥Jether wth wrapanjund care Lefore sdKxA18.¢XJam until g.(Xlarttl and after s(*Kx)J1245pm unb"15.45pm}. Pa￿t an(1 t￿ldIer group is also hekl for a 2-hour afternc4)n S￿l0n a v￿k Ibirth to age 2'A years). Education The o)ntinues to provtde 10% teachll￿ suptM)rt ar￿ a v*eei fy a >hour fEK)ming ses5K)n. Th￿ ha5 run Fami￿ group sessions are remaining a success and are to te continu&l. We have been uyng the Croesi r Bont ltsansthnl stheme to hetp wth Wdsh larKJuage development were given 10% supp)rt by HUrnphr￿. Wdsh [￿10￿ teacher. It h3$ iEen a sui¥ess ar￿ Ix)ntinue in ty the Cr￿['r Bont stheme. the Bala1￿ Avratd. We are still t￿Ing sup￿rted by the F(xJndatr'on Phase leam. cJ)ntinuiro the yellow books, sho¥Mng each child's prog￿$$. the first six-week evaluati￿ Fryramn* -me in a Nutshdf arx5 Seesaw, wtrHL* has L*cO¥[￿ a popular fomi of communicatron the parents. .pi thin Dentyghshire. We o)ntinue to L￿e the DesvJn to Sffyte Sc*eme. This has very successfvl and wdl be ¢Jig)ing. The Farnity ￿.￿k W(¥ker is to ￿rtInue 7Mth pa￿ts from Septemter 2025. The Cyith provKknY Ysgd Y with 38 of 10 were FlyirKJ Slai 19 x 30trws dtikjcare. 8 x 10hrs and 1 non-fttnded thitthen. Attendafi￿ of Cylth Was 27 x S all attendrMJ ditsent sessKn5 at dsfferent times and (Jays of the week. 32 Meithrin Mwy thildren attend￿ in the aftemo)n. 2024. We held an open nK*nry tn JLty to tr* ow Frfofiles and the yelkyw tsir pn)gresswe leaming wthin their time in ￿Ch. ￿ therr knls of larwwage wilhtr7 the CroegTr Borrt Sc*eme. CYLCH MErrHRIN Y LLYS CIO TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 We have to trE Morfa's r*lU￿ path. Prestatyn arxl the seaside. We have w5tted Denbigh CnfirÈ nKJhL ReThwibrarKe Day. ts Eurcyean Worfd Cup. Children in Need, Christmas Day. J85min. Wellbeing Day. Chinese New Year. Partr2kè Day. Santes Dwyrwen Day. St D￿d.5 Day, Worbj BcwJk Day, Wales Music Day, Red NrJ5e Day arhj Easler. Children in Need Red Nose Day Maunillan Coffeè Moming The Balt(x)n Ra End of year roncert Dewn and Doti's CDS We have ly￿ members of staff who are WOTknng towards their NVQ Lv4el 3 throuyh Cam Wrth Gam. One sbjdent has now qualsfied ar￿ will be appointed as a new staff member. neo A parents. open moming diSCA￿e￿ their thikl's devekyr*rt within Iheir time in the 8nd they were a￿e to tske the yelh)w books home. has b￿Tr put in place fcf the health and safety of all parents and cMJren. Denbighshire c￿nty Council are prr)rKJgng to prepa￿ plarts in theAubJmn in re*tiness for submi&%ion. Meithrin W arKI Ihe dl￿. Financial review Reserves policy It is the policy of the thartty that unrestrittsl ftmts wFuth have rn)t ¢Jeggnaled for a sreuffc Ltse should be at th15 levd ensure thai in the of a svwh2nt drop ift furKlir¥J. ttw be abEe to ￿nt￿lue the thari￿S has been maintsined throughoth the year. CYLCH MEITHRIN Y LLYS CIO TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 ma￿risk$ Pla￿ to mtbgate exposure lo the major nsks. Structure, goverr4nce and management The trustees. who served duF¥rwJ the year and up to tr* date ￿ swJn3bJre ofthe stat￿ts were: Mr S JorEs Mrs C Bunnell Mr L Binns The trustees report was approved by &)ard olTruslees'. -E:D8kMC9 Mr S Jones Chair 26 Novemt*r 2025 CYLCH MEITHRIN Y LLYS CIO STATEMENT OF TRUSTEES RESPONSIBILMES FOR THE YEAR ENDED 31 MARCH 2025 F*acti￿1. The law appli(%ble to charttses in England Wales ￿UireS trusl8es' to wepare finanaal statements for each finanual year which give a tr¥Je fair Mew of the state of affairs of Ihe tharity and of incoming resour￿ and a￿lCat￿)n of resources of the charity forthal year. In preparing these finanaal staterrths. the InLstees' are reQ￿d to: - observe the meth(xls arml prin(ypies in the Charrtie5 SORP.. - make judgements and estimates that are reasonabje and F*udent" - state whether applicable arAX)unting standards have been followed. subFct to ￿Y m8teTial departures drsdosed and explained in the fin8ncial statements", and wll u)ntinue in operabon. The trustees, #re reSp￿sible for keepjng suffi¢ient atL￿nting reo)rds that disd￿ wth reasona)le acwracy at any time the financial FX)sibon of the d￿nty and enable them to ensu￿ Ihat the finanoal statements (xKnply the Charibes Act 2011, the Charrty (Acwunts and Rerxxts) Regulatw)rks 2008 and the provtsiorL5 of the tnjst deed. They are atso responsttAe for Safe9￿￿rdIrrfJ the assets of the thaity 8nd for takrrvJ reascnable slÈps the prevention ar¥d deteth.on offraud okaer irwulwtse& CYLCH MEITHRIN Y LLYS CIO INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES. OF CYLCH MEIThRIN Y LLYS CIO l ￿port to Ihe trustees. on my of Ihe fuiavial 4atements of Y LFYS CIO (tr* dwity) for the year ended 31 Marth 2025. ResponsÈbilttses and basis of report thè requrrements of the Ch8nbes Act 2011. Ltnder sedion 145(5Xbl of the c￿￿ritieSACE 2011. Independont examinerfs statement Slnce the d)arty's gross income exce&Yed £2￿.[XK). the iThjeF￿NIent examiner must ts a rnemtw of a bcxyy listed in section 145 of the Chattbes A(1 2011. 1 (x)r2kn that l am qualth&Y to urn1ertake the examination because l aTll a memberof ICAEW, which is one of the lthd tMAi&s. Your attenb.on is drawm to the Tact that the d￿rIty has prepargJ the statements in a1X£(tsn￿ with the relevant version of the Statement of Re(K)Mrr￿nded Practi￿ appli(able to chanb.es preparing their financial statements in a￿rdance wtth the Finanoal ReEMvb"ng Stsndard applicable the UK and Republic of Ireland IFRS 102) i¥J preference to the Arxxxjnting and Repyttng by C1￿[bes.. StaterrEnt of Recommended Practice issued on 1 Aw"12005 whic*J is referr￿fi to in Ihe extant regtskb"(*ts Ixrt has rthv been vthjravm. l understarKI that this has I have Com￿eted my examination. I confirm that rm) matters have to my attenlKsn in (x)nnection wilh the examination givrng me cause to beEJeve thal in any fnaterial respecL actx)untsng records We￿ r(st kept in respect of the charity as reqwred by sedion 130 of thè CharrbesAth 2011. finanaal ststernents set in the Clwrbes IAuxKmts and ReFM)tsl Regulab"or6 2008 other than arty requiremerrt that the finan￿￿ ￿ments give a true and fa.r ¥iew. wtruth Ès ￿t a matter ¢xnsideted as part of an indepéndent examinalion. Sage & Company Business Advisors Llmited 102 8(ywen Court StAsaph Business Park StAsaph Dentx"ghshire LL17 OJE 26 November 2025 CYLCH MEITHRIN Y LLYS CIO STATEMENT OF FINANCIAL ACTivmES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 fvnds 2025 fund$ 2024 Incomè from: Donations and legacies Chartlable *ivi Olhertrading actiwties 215.349 142.438 257 624.506 117.118 913 3.064 Totsl income 361.871 745.601 ExpenditiJr¢ on: CharÈtable acttvibes 296.189 246.730 Total expenditure 296.189 246,730 Net income and movement in fu¥K15 498,871 Reconciliatsn of fvnds." Fund balar￿S at 1 April 2024 498.871 Fund balances at 31 March 2025 498.871 The state￿￿nt of finan(iaJ athibes irNJudes ai gains arKI h)sses rpo)Jntsed Hi the year. Al irKyJme and expermliture derivo from continuing actsvths. CYLCH MEITHRIN Y LLYS CIO BALANCE SHEEr AS AT 31 MARCH 2025 Current assets Debtors Cash at bank and in hand 10 3,426 562.804 5C(J,970 s￿.970 Credttors: amounts Pdlliry due within onè year 11 (1.6771 12.0991 Net currènt assets 564.553 498,871 The fvnds of the charity U￿￿tricted fvn 13 564.553 498,871 564.$53 498.871 Mr S Jones Chair CYLCH MEITHRIN Y LLYS CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting poJir#es Cykh Meithrin Y￿1 Y Lfys CIO is an asscKyakn sel up to advance the education of pr&school children. 1.1 Aw>u•)t5ng conventi¢)n Charities Ad 2011. FRS 102 Tr FmaThial R8Fxxbry StaThJard awltr2ble in the UK and RepubtiG of Ireland. and the Charities SORP "AccryJnb"rg and RepC￿ting by Charities: Ststement of Recommended Practi appticable to charities prepariftg ￿1r acC￿nts in a￿ordar￿ the Finan(xal Reporting Standard applicable in the UK and RepuLlic of Irela￿1 IFRS 1021-. The charity is a Publ￿ Ber￿fft Entity as d2fined by FRS 102. The finanoal ststements a￿ prepar&J rn *rfiro. vhjth 15 the furnknal ￿rrenCY of the tharty. Mon8tary 12 Going concern continue to adopt the going concern basis of accounting in preparirKJ Ihe finanryal ststements. 1.3 Charitable funds obie¢bves. 1A In¢ome the amounts can tx measured rejtabty. *KI it is pr(rt)￿e that in¢xft* wtll be recÈwal. Cash dC￿akn￿s are re(vJnised on r￿lpL OtrEr are recognised Or￿ the thaiity has b￿ft notified of the donation. unles5 perf1xman￿ condtbons rg4uire deferral of the amLxJnL 1.5 EXpendI￿r￿ tt)e obligation (2n be measured rdiabty. EXwditU￿ da&8ified by ac*wty. The u)5ts of eath are made up of the total of di￿ ￿$ts and shared wsts. induding supwt inwjfved ift undertakntvj eath athrty. Dire(a cc6ts attributatje to a single o)nsistent the use of re5￿jrces. certs￿ stafy costs are alt¢>zted on the b35ts of tima swt. and 1.6 Gish al￿ cash equivalents within ￿rrOW¥r￿S tn wrrent Ik4bilities. CYLCH MEITHRIN Y LLYS CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2025 (Conttnu 1.7 Flnancial instruments The chanty h35 elected to appty the provisKMS of Secbon 11 'BaS￿ Financi￿ Instruments. and Sectton 12 'Other Fiftanaal Instruments Issues. of FRS 1¢r2 ts) au of its )Snan(x81 instnjments. ntractual provtsons of the instwrTEnt Financial assets and liabilths are offset. with thè nÈt arrhyjnts presertted in the statements. whÈn there is a legalty enforceable right to set off the re(rynJsed an￿￿nts and the￿ kg an intention to sellle a net basts or to realise the asset atKI setde the ty yrnu1tane0u￿y. Ba￿¢ ffnancialassets transaction induding transathon costs and are •enfty carried al amorbwj cLEt usiThJ the effective interest method unless the aTrartge￿￿nt ¢xnstitutes a firtanc¢ThJ tsansaction, where the transaction is measured at the prèsent value of the ft[￿re receipts discounted at a market rate of inteTesL FinaTrcial assets Basic fin0ft￿al liabilftbes the arrdngement constriules a finarrang tra¥isaLIK)n. vhwe th8 debl nistruW t5 nwsured at the present value of the future payTrEnts dwxmted at a market rate of inleresL Financial liabiltbes cknified as payable wtthin one year are not amottsed. Trade r*editors are obf1gats￿ts to pay for g(xxls or that have kn acquired in the ¢xrfirw course of operalx)ns from suppliers. AJ?￿nts payable a￿ dassified as c￿rrent lial)ditses rf Payrr￿t is due within one year or le&8. If not. they are presethed as nonojrrent l￿bilitI&￿. Trade credrtors are re(x)gnLsed intb.ally at Dtrecognition of financiallithlitses 1.8 Employee bènÈffts The Ix)st of any material unused hoJKlay entsdemert 15 recognt*l in the in the em￿Oyee'S a￿ rec￿ved. 1.9 Retireft*nt benefits PayYFwts to defined ry)ntrl￿b￿ retirerr*nt beneffts(*)emes a￿ (*• as 8n expertse as they fall due. 10- CYLCH MEITHRIN Y LLYS CIO NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Critlcal aceourrting eslimates and judgèmnts In the application of the ch&￿'S a(xxxJntiry ￿1CleS. the trust*s' are wuired to make ju(Jgements. esb"mates and assumptions atKxrt the (3rrying arrKrtJnt of assets and liabilities that are not readity apparent from Oth￿ sour￿. The estimates and asso(xaW assumpbons are tM3sed on histori￿1 experience and other estirnates are rec*yJnised In the peficMJ in whi(*J the estsmale is revwj where the revision affects (Y)ly that periThl. or in the peri(xl of the revi&on and fuknre pertijs where the revismm affecis t)oth thrrent and fubJre perwJls. funds 2025 fvnds 2024 Donations and gifts Grants 430,425 194.081 215.349 215,349 624,506 funds 202S funds 2024 Gylch Meithrin fees Other in¢J)rne 142.232 116.988 130 142.438 117.118 fund5 2025 fvnds 2024 Fundraising events 913 11 CYLCH MEITHRIN Y LLYS CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Unrestricted funds funds 2025 2024 3.827 Charitable Charitable ExwdÉture Expenditu 2025 2024 Staff costs Equipment Gr0￿rIeS Postage and **ior Telephone 268.379 4.087 3.262 180 549 219,618 13,663 2,781 k li Rent Memberships. subscxipkns insuran DBS ChKks Untform Aw)Ltnts and Independent Exarrwot Trips artd days olrt Repairs and maintenan Sundry expendrture Trainir¥J 12.296 1.049 2.233 1,177 416 121 2.100 1.457 967 2.100 1,625 707 551 296,189 246,730 Anatysis by fund Unrestrictgj funds .189 246.7 Trustees. None of the trustees. (or any persC￿S cx)nr*rted with ltr*ml [￿￿1ved any remuwatson or beneffts from the charity durffKJ the year. Emp14)yae The average number of emFW during t￿ year was: 2025 Number 2024 Number 16 13 12- CYLCH MEIThRIN Y LLYS CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Employees IConlirtuÈd> 2025 2024 13.426 1.627 11.860 268.379 219.618 10 Debtors 2024 Amounts falling wrthin year. 3.426 11 Credil¢xs: amounts fall￿9 due within one year 2024 Other cred¢tors (4231 2.100 2.099 There no disck)sabte ￿tated paty tra[￿a¢a￿￿￿ duriry the year. 13 UnrÈstrictèd funts not subjed to swjfic condtb"¢>ns by dor￿ ar￿ granlors as to how they may be used. Th&8e indude designated tsnts whith have been set astde out of Unrèstric￿ futKts by the trustees for speafic purposes. At 1 Awil 2025 Generdl ftmds 498,871 361.871 (296.1891 564,553 13- CYLCH MEITHRIN Y LLYS CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Unrestricted fvnds (Continued) Previous 11 month period: At 1 April coming Resources At 31 March 2023 resourrns expended 2024 General funts 745.601 1246.T30) 498.871 14-