REGISTERED CHARrrY NUMBER: 1152087 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 FOR CABAN CEGIN WilliamsDenton Cyf Chartc]Yd Certified Aceouniat G]￿ly￿ Ffordd y Parc Parc Menai Bangor Gwynedd LL57 4FE CABAN CECIN CONfENfs OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 IMARCH 2024 Page Report of the Trn$te I to 3 IndepeDdent Examiner's R¢tffjrt Statsment of Fin8ntiAI Aetfvltles Balance Sheet Notes to the FiD¥nti81 Stat#nents 7 to 10 Det4iied Ststsment of Financial Aetivltles CABAN CEGIN REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Th¢ trustee5 present their tE]Y)rt with the financial statements of the charity for the year ended 31 March 2024. The trustecs hav¢ adopted the provisions of Accounting and Reporting by Charitie5.' Statemeni gf Recomments4 Practice appli¢able to chaTitie5 preparing their accounts in accordan¢e with the Fill￿¢tal R¢]kning Stsndard applicable in the UK al￿ Republi¢ of Ireland {FRS 102) (¢ffe¢ttv¢ l January 2019). ORIE(TIVES AND ACTIVITIES Objectives aim$ The objwts of Caban Cewn or¢.. - To advan¢¢ and promote the edu¢ation of mainly. bui not exclusively, pre-sclbJ)I children in Maesgeiwhen, Bangor by providing safe and satisfying play and educational aetivitie5 together with their PSTents I carus, where ne(tssary, thNTrugh the medium of Welsh. To advance and pn)mote the edUC￿lOn (rf the parents I carets of tho8e children, and to &851St iTJ the provision of ll¢ation ￿ 8tx¥J pareniing skills to proted and pJrs¢rve the 8(KMI mental, physical and ¢m￿lOnal heahh of parents I carers and their childffn. Prnvi5Mbll Caban Cegin is registera with Care Inspectornte Wal¢s to provi(k l Club. CabAn CegiD Staff Cabsn Cegin employs a number of suitably qualified bi-lingu￿ m¢M￿rS of staff ro ¢nsur¢ the requi]Yd ratio of children to staff is ll]aintaind in accordance with Welsh Government standards for regulated child¢are. In 2023 124. ail stsff re ￿ld aiN)v¢ the National Minimum Wage as set by UK Government. Page I CABAN CEGIN REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 ACHIEVEMENf AND PERFORMAIYCE Charitsble getivities •nd A¢hievemeDts Caban Cegin's main ￿tivitieS and achievements durin8 the perioj welr &8 follow5.' - 70 childrcn were registeredwith Caban Cegin durin8 2023 124. A tota] of 4 Child￿n received addiiional l..1 11..2 supp)rt due to underdevek)ped langlla8e and / or social ski115. All children's needs were identifia and supwrted by the ALN t¢wn. - lo￿10 of ¢hildren'5 development W&5 re￿rded and monitor¢d. ¢n5uring that ea¢h individual readwd th¢ir individual target5. - A total of 20 child￿￿ weived support from specialist lthnguage Group5 in order io develop their language, S￿la[ and o)n¢entratign skills. lo￿/• of staff ￿ntinUed ￿ impl¢m¢nt the 'Amser Cal¢b' method and principles. As a Te5uIL the childr¢n's behaviour improved, and they d¢Y¢loped rnwillingn¢ss and undcr5tanding of the need to comply with Caban Cegfft Nles. - IOOO/o of staff coniinued to ￿8¢ ELKLAN m¢thots. As a resulL the thildr¢n were given g￿al￿ opportUTJities io expand their communieation skills. IOOQ/o of the children registered to participate in the 'Gwen (Smile} Scheme. in Caban C¢￿. As a resulL they d¢Y¢loped a greater awareness of the imN)nan(t of ora] hygiene. - IOlf/fj of children participated in the 'Good Start, scheme which encourage5 parents / w¢rs to Tt*d with their child / childTen at hom¢. All of the chtldrcn were supwrted to develop g￿ter independence skills following 'Café Time, s¢ssions. These 5es5ions also enabled them to develop great¢rowareness of hea]thy eating and rKr50na] hygiene. All of the ¢hildr¢Th were more willing to ty healthy foods following implementatx)n of the Trlealihy Pre-sthool Scheme,. - Reguiar'Tatty Bumpkin. yoga-ba5eJ. sensory movement sessions were held in Cabart Cegin. - R¢gular'C4i a Mai, sessions were a]so held in Caban C¢gin to enwurnge px)sitive behaviour. Staff continued to use a rang¢ of tools and t¢chniques were used to assess the need5 and measure th¢ development and prog￿5$ of Children attending Caban Cegin. Pjtsented below ore quotes re(tived from rArents / C￿ErS.. "tmy child'sl lov¢s coming to Cabo￿, "tmy childl is always happy and smilin8 corningto Caban." "Imy child'sl Speech is wming along well." "l am happy with how Ilny childl h&s settled in. he absolutely loves coming." Caban Cegtn is grdleful to all of the pwents l ¢arers fortheir fvll sup]x)rt and c(wtion thn)ughout the year. Caban Cegin also w0￿ed ¢los¢ly and effectively with a wige of different partner agencie5 such as Mwliad Meith]in, Cyngor Gwynedd. Ysgol Glance8in and Betsi Cadwajadr University Health Board kn support the education and developm¢nt of the children in Caban Ce8in. Caban Cegin is very grateful to its partners for their full support at]d cfroperatiorj througlM)ut the year. Page 2 CABAN CEGIN REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 21124 FINANCIAL RETrryEW Reserves polity Caban Cegin's policy is to distribute fimd5 as soon as pt￿l¢able after ￿tipt and keep balances on r¢s¢rv¢s at a miEJimum. STRucfuRL GOVERNANCE AND MANAGEMEKf Governing document The charity is controlled by its governing Ik)cumen( adeed of trust alld wnsiitutes an unincorporated charity. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1152087 PrintiPAI 8ddRYss Ysgol Glancegin Maesgeirchen BaTJgor GWyn￿d LL57 1 ST MR G W JONES- CHAIR MRS C W EVANS MR D GRtFFITHS Jndependené Examiner Williams D¢nton Cyf Charte￿d Certified Accountants Glaslyn Ffordd y Parc Parc Menai Bangor Gwynedd LL57 4FE Approv¢d by order of the trf)ard oftNstees on 28 January 2025 and signed on its b¢haif by: MRD GRIFHTHS. Trustee Pag¢ 3 INDEPEf4DE]YT EXAMINER'S REPORT TO THE TRUSTEES OF CABAN CEGif4 Independent examlner's report to the (r￿te*S of CabaD Cegin I re￿rt to the ¢harity tru5tee5 on my examination of the %counts of Caban Cegin (the Tn￿tI for the ythr ¢nded 31 March 2024. Responsibilities 8nd bAsl$ of report As the charity trustres of th¢ Trust you are respjnsible for the preparntion of the x£ounts in accordance with the requirements of the Charities Act 2011 (the ACV). I re￿)rt in respe£t of my examination of th¢ Trust's accounts ¢arriAI out under Section 145 of the Act in Carrying out my ¢xamination I have followed all applicable Dire¢tlOlJS given by tht Charity Commission undtr Section 14515Xb) of the ACL IDd¢peTrdent examlner'$ $tstement I have complet￿{ my examination. J confjrni that no ]naterial matters have colne to my attention in conneaion with th¢ examinatÉon givirtg me Cause to believe that in Any material resr£tt'. accounttng TEcords were not k¢pt iTt res￿1 ofthe Ttwst &s reqUI￿d by Se¢tion 130 of the AGL or the accounts do not accord with those records. or the accounts do not comply with the applicable requirements concerning the forni and content of accounts set out in the Chariti¢s (AccoLmts and Repgrtsl Regulations 2008 oth¢r than any rwuiremeni that the xcounts giv¢ a true and fairview whi¢b is not a matter considered as part of an independent exarnination. I have no con¢ern$ aThd baye come a¢￿$$ no other mattets in ¢onn¢¢tiOD with the examination lo which attention should be drdwn in thi5 report in ord¢rÉo enable aproper uNlerstsnding ofthe accounts to be reached. MrM8rtin Barrett Williams Denton Cyf Charter¢d Certified Accountants Olaslyn Ffordd y Par¢ Parc Menai Bangor Gwynedd LL57 4FE 28 January 2025 Pag¢ 4 CABAN CECIN srATF.MENT OF FINAf*CIAL ACTIVITIES FOR THE YEAR ENDLD 31 MARCH 2024 2024 2023 Total fund5 Unrestricted fund Notes INCOME AND ENIK)IVMENfs FROM tk)nations 2nd legacies 169,936 158,156 EXPENDITURE ON Charitsble activities GENERAL 181264 184.379 NET If4COMEI(EXPENDITURE) (liJ28) (26223) RECONCILIATION OF Fuf4DS Total funds brought forward 13S260 161,483 TOTAL FUNDS CARRIED FORWARD 123,931 135,260 The notes forni part of th¢s¢ financial statements Page 5 CABAN CEGIN BALANCE SHEET 3J MARCH 2024 2(124 Unr￿trICted 2023 Total funds Notes CURRENT ASSETS C&%h at bauk 128248 135,260 CREDITORS Amoun(s fa]lin8 duewithin on¢ y¢4r 14J16) NET CURRENT A&srrs 123,932 135,260 TOTAL ASSETS LESS CURRENT LIABILITIES 123932 135,260 TrIET ASSETS 123932 135,260 FUNDS Un￿StrIcted fitnds 123932 135,260 T(yfAL FUNDS 123,932 135.260 The financial statements w￿¢ approved by the Booxd of Th￿l¢e9 and authorised for issue on 28 January 2025 and w¢re signed on its behalf by.. MR D GRIFFITHS- Tn￿tee The Th)tes fonn part of these financial 5taten]ertts Pag¢ 6 CABAN CEGIN NOTES TO THE FlliANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNfiNG POLICIES Basis of p￿￿tIng the fiDancial statements The financial 51atements of th¢ Charity, which is a public benefit entity under FRS 102. have been prepartd in cordance with the Charitie5 SORP {FRS 102) 'Accounting Rew￿rt￿g by Charities.. Statement of Re￿rnMended Prdctire applicablc to charities preparing their accounts in w)rdance with the Financial Rew>rting Standard applicable in the UK alld Rq)ublic of Ireland (FRS 102) (¢ffe¢tive l jartu￿ 2019),, Financial Reporting Stsndard 102 The Financia] Rew1ing Standard applicabl¢ in the UK gnd Republic of Ireland, and the Charities Act 2011. The financia] statements hav¢ been pjtpared under th historical ¢ost convtntLOn. Income All income is reco￿]ISed in the Ststement of Fina￿1￿1 Artivities 0[￿e the charity h&8 entit]ernent to th¢ funds, it is probable thatthe inwme will be Tettived ond the amount can be m¢asured reliably. Expenditu Liabiliiies ar¢ r￿08￿lSed as exp¢nditure soon as there is a lega] or constru¢tive obbgatiott committing the ¢harity kn that expenditure, it is probable that a transfer of wonomic b¢nefJts will be requird in settlement And the amouni of the obligation can be Measur￿ reliably. Exp•Jditure is accounted for on on accruals basis and h&s been Classified under hvddings that aggregate all wsi related to the category. Wh¢re costs iannot be directly attn1)￿ed to particular headings th¢y have been all(tated tt) activities on a basis consistent with th¢ use of resour¢es. T*xAtio The ch&Tity is ex¢mpt from on its dwitable activities. Fund seeounting Un￿S￿l¢l¢d funds can be used accordance with th¢ ¢harithbl¢ objectives ￿ the discJYtion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. R¢striction5 aris¢ wh¢n Specified by the donoror when funds are rais¢d for p8rticularrestri¢ted pU￿se5. Further explanation of the nature and purwse of ¢￿h fund is included in th¢ notes to t￿ finan¢iai statements. Pension ￿sts 2nd other post-retirement benefits The charity operates a dcfined contribution pension scheme. Contributions payable to the charity's pensi¢)n h¢m¢ are ch￿ged to the Ststement of Financi￿ A¢tivitie5 ill the period to whieh relate. TRusfEES' REMUNERATION AND BENEFITS Th¢re were no trt￿tte$, ￿M￿neratIOn or other benefits for the year ended 31 March 2024 nor for the year end 31 March 2023. Trustee5' ex￿15t$ Thffe were no truste¢s' expenses paid forthe y¢or ended 31 Much 2024 nor for the yearend¢d 31 Ma￿h 2023. Page 7 ontinued.. CABAN CEGIN NOTES'fo THE FJNANCIAL STATEMEYTS- eontinued FOR THE YEAR ENDED 31 MARCH 2024 STAFF COSTS The average monthly number ofe]nployees during the year w&8 ￿ folk)ws: 2024 2023 Employee5 No employees Te¢eived emoluments in excw5 of £60,(M)O. COMPARATIVES FOR THE STATEMENf OF FINANCIAL ACrnqTIES un￿$th¢ted fund INCOME AND ENDOWMENTS FROM Ik)nations and l¢gacies 158.156 EXPENDITURE ON Charitsble Aetivitks GENEIUL 184,379 NET INCOMFJ(EXPENDJTURE) 126.223) RECONCILIATION OF FUNDS Total funds brou8ht forward 161,483 TOTAL FUNDS CARRIED FORWARD 135.260 CREDITORS: AMOUNTS FALLING DUE m￿H1N ONE YEAR 2024 2023 Taxation atKi 5vciai se¢urity Other cr¢dito 2,079 2237 4?16 Page continued... CABA]Y CEGIN NOTES TO I'HE FINANCJAL STATEMENfs- coDtinu¢d FOR THE YEAR ENDED 3J MARCH 2024 MOVEMENf IN FUNDS Net movement in funds At 31J.24 At1.423 Unrestrictfd fwids 135260 {IlJ28) 123,932 TOTAL FUNDS 135J60 (IlJ28) 123,932 Net mov¢m¢nt in fimds, included in the above are as follows: Enwmirtg resources Resources ¢xpended MoY¢ment in fi]nd5 Unrestiicted funds G¢n¢ral fimd 169,936 {181264) (IJ J28) T(yfAL FUNDS l69,936 (181264) (IlJ28) CompArntives for movement in funds Net move]n¢nt in funds At 31.3.23 At 1.4.22 Lnrestrieted funds General fk￿d 161,483 (26,223) 135260 TOTAL FUP4DS 161,483 {26223) 135,260 Comparotiv¢ net moyement in ￿ttds, included in th¢ above are as follows.. In¢oming resource5 Resourtts expended Mov¢m¢nt in ￿ndS Unr£strAeted funds Genera] fund 158,156 {184.379) {26.223) TOTAL FUNDS 158,156 1184.379) (26.223) Pa8e 9 ¢ontinued... CABAN CEGIN NOTES TO THE FINANCIAL STATEMENTS- Continued FOR THE YEAR I￿DED 31 MARCH 2024 MOVEMENf IN FUNDS- conliDued A current year 12 moltths and priory¢ar 12 months c4)rnbin¢d position is as follows: Net movemtnt in fi]nd5 At 31.3.24 At 1.422 Unrestricted funds G¢neraJ fi]nd 161,483 {37,551) 123,932 TOTAL FUNDS 161,483 {37,551) 123,932 A ￿rrent year 12 months and prior year 12 months combined net movement in fimd4 inclu(kd in th¢ aknve are as follgws.. Incoming resources Resources expended Movement in fvnds Unrortricted fund$ Gen¢ral filnd 328.092 1365,643) (37,551 } TOTAL FUNDS 328,092 (365.643) {37.5511 RELATED PARTY DISCLOSURES Ther¢ were no relatsd paty transactions fortheyear ended 31 March 2024. Pa8e 10