## Gwneud mwy o wahaniaeth **gyda’n gilydd** Make a bigger difference **together**
**Adroddiad blynyddol a datganiadau ariannol 2022/23 Annual report and financial statements 2022/23**
**0300 111 0124** | **www.wcva.cymru**
**CYMRAEG ENGLISH**
## **Cynnwys**
|**Adroddiad blynyddol 2022/23**|**2**|**Datganiadau ariannol ar gyfer y fwyddyn**||
|---|---|---|---|
|||**a ddaeth i ben 31 Mawrth 2023**|**46**|
|**Adroddiad blynyddol yr Ymddiriedolwyr**|**35**|||
|**Grantiau a chyllid**|**38**|Datganiad cyfunol o weithgareddau ariannol**46**||
|**Aelodau**|**40**|Cyfrif incwm a gwariant y grŵp|**47**|
|**Adolygiad ariannol**|**41**|Mantolen gyfunol|**48**|
|||Mantolen yr elusen|**49**|
|||Datganiad o lif arian y grŵp|**50**|
|||Nodiadau i’r datganiadau ariannol|**51**|
|||**Adroddiad strategol y grŵp**|**81**|
|||**Adroddiad yr archwilydd annibynnol**|**82**|
**2**
**Croeso Helo a chroeso i’n Hadroddiad Blynyddol ar gyfer 2022/23.**
## **BLWYDDYN O NEWID A HER**
Wrth i ni droi’n golygon at adferiad yn dilyn diwedd cyfyngiadau’r pandemig, daeth heriau newydd i’r amlwg i fudiadau gwirfoddol yng Nghymru. Buom yn gweithio gyda’r sector i fynd i’r afael ag effaith argyfwng costau byw a chau Cronfeydd Ewropeaidd yng Nghymru, ar y mudiadau eu hunain ac ar y bobl a’r cymunedau maen nhw’n eu cefnogi.
Yn CGGC gwnaethom bopeth o fewn ein gallu i alluogi mudiadau gwirfoddol i lwyddo er gwaethaf yr heriau niferus rydym i gyd yn eu hwynebu.
Gwnaethom ddosbarthu cyllid i fudiadau sy’n mynd i’r afael â rhai o’r materion mwyaf mewn cymdeithas.
Wrth i’r newyddion dorri am y rhyfel yn Wcráin, buom yn gweithio’n gyflym gyda phartneriaid i helpu i gefnogi ffoaduriaid oedd yn ffoi o’r gwrthdaro.
Er mwyn rhoi ein hunain yn y sefyllfa orau bosibl i gefnogi’r sector yn y dyfodol, aethom drwy raglen newid uchelgeisiol i ailddylunio a datblygu’r mudiad.
**Clawr:** Gwnaeth Cariad Pet Therapy wneud ddigon o ffrindiau yn ein seremoni Gwobrau Elusennau Cymru yn stiwdios ITV Cymru
Yn ystod y cyfnod hwn dechreuom weithio i gyflawni ein cynllun strategol ar gyfer 2022-27, ac mae’r adroddiad hwn yn amlinellu rhai o’r pethau a wnaethpwyd i wneud cynnydd ar ein nodau uchelgeisiol. Trosglwyddwyd rôl y Cadeirydd o Peter Davies CBE i Dr Neil Wooding CBE. Estynnodd Peter groeso i Neil i deulu CGGC a diolchwyd i Peter am ei 11 mlynedd fel ymddiriedolwr, gan gynnwys wyth fel Cadeirydd.
Gobeithio y byddwch chi’n mwynhau ein Hadroddiad Blynyddol.
**Ruth Marks MBE Dr Neil Wooding CBE** Prif Weithredwr Cadeirydd
**3**
## **Ein strategaeth**
**Gwyddom fod y blynyddoedd diwethaf wedi bod yn anodd i bobl yng Nghymru a thu hwnt. Mae mudiadau gwirfoddol hefyd wedi wynebu adegau anodd iawn.**
## **EIN NOD:**
**Mae mudiadau gwirfoddol yn bartneriaid cyfartal wrth gyflawni llesiant yng Nghymru**
Er mwyn sicrhau y gallwn ni i gyd fynd i’r afael â heriau heddiw yn uniongyrchol, rydym wedi bod yn gweithio gyda’n staff a’n haelodau. Gyda’n gilydd rydym wedi bod yn meddwl am yr hyn y gallwn ei wneud dros y pum mlynedd nesaf i lunio dyfodol gwell i Gymru mewn ffordd gadarnhaol.
## **Y newid rydym eisiau ei arwain ledled Cymru**
Mae mudiadau gwirfoddol yn arwain newid cadarnhaol
- Mae’r holl sectorau yn cydweithio mwy i gyflawni uchelgeisiau cyffredin
- Mae ein democratiaeth yn mynd ati’n well i gefnogi mudiadau gwirfoddol i gymryd rhan
**Ac er mwyn i CGGC sicrhau ein bod y gorau y gallwn ni fod**
## **EIN NOD:**
## **Mae’r sector gwirfoddol yn fwy amrywiol a gwydn**
## **EIN NOD:**
**Mae CGGC yn fwy gwydn**
- Mae pobl fwy amrywiol yn cymryd rhan mewn gweithredu gwirfoddol
- Mae adnoddau mwy amrywiol yn cryfhau’r ddarpariaeth
- Mae CGGC yn ariannol gynaliadwy
- Mae CGGC yn addasu’n gadarnhaol i newid
- Mae CGGC yn rhoi mwy o gefnogaeth i’w bobl
- Mae mudiadau yn fwy gwydn
**4**
## **Ein nod**
# **Mae’r sector gwirfoddol yn fwy amrywiol a gwydn**
**Mae pobl fwy amrywiol yn cymryd rhan mewn gweithredu gwirfoddol**
**Mae adnoddau mwy amrywiol yn cryfhau’r ddarpariaeth**
**Mae mudiadau yn fwy gwydn**
## **Beth wnaethom ni**
## **Gwnaethom ni ddosbarthu £27.5 miliwn mewn**
**grantiau a benthyciadau i’r sector gwirfoddol** , o’i gymharu â £28.9 miliwn yn 2021/22 a £47 miliwn yn 2020/21. Roedd hyn yn cynnwys £846,000 o fenthyciadau a ddyfarnwyd gan ein tîm Buddsoddi Cymdeithasol Cymru i 14 o fusnesau cymdeithasol neu fudiadau masnachu wirfoddol gwahanol i dyfu eu gweithgareddau a’u heffaith
Er mwyn cefnogi sector gwirfoddol mwy amrywiol, fe **wnaethon ni gyfrannu at Gynllun Gweithredu Cymru Wrth-hiliol** fel rhan o’r grŵp rhanddeiliaid. Mae’r cynllun yn amlinellu gweledigaeth o Gymru sy’n wrth-hiliol erbyn 2030. Gwnaethom ni hefyd gynnal sesiwn yn ein digwyddiad gofod3 o’r enw ‘hyder Cydraddoldeb, Amrywiaeth a Chynhwysiant’ gan rannu ein taith Cydraddoldeb, Amrywiaeth a Chynhwysiant i annog eraill sy’n gweithio yn y sector i drafod profiadau a chychwyn ar eu taith nhw eu hunain
Buom yn gweithio gyda mudiadau gwirfoddol i **gynyddu dealltwriaeth ac ymwybyddiaeth o sut i adeiladu eu ‘gwydnwch’** mewn cyfnodau heriol. Roedd y gwaith hwn yn cynnwys ymchwil, digwyddiadau a blogiau ar y thema gan arwain at ddiffiniad newydd o wydnwch y sector gwirfoddol a model gweledol i gynorthwyo dealltwriaeth o’r gwahanol agweddau ar wydnwch
Gwnaethom ni gynnal Newid: Digidol ar gyfer y trydydd sector, sef rhaglen beilot o ddatblygu sgiliau digidol a chymorth i’r sector gwirfoddol yng Nghymru. Cynhaliodd Newid **amrywiaeth**
## **o weithgareddau i gefnogi mudiadau yn**
**ddigidol** ac i gasglu dealltwriaeth werthfawr am anghenion cymorth yn y dyfodol. Mae’r prosiect yn bartneriaeth rhwng CGGC, Cwmpas a ProMoCymru, a ariennir gan Lywodraeth Cymru, ac a gefnogir gan y Ganolfan Gwasanaethau Cyhoeddus Digidol. Mae Newid bellach wedi sicrhau cyllid yn y dyfodol i barhau â’i waith o rannu arferion digidol da gyda’r sector gwirfoddol
**Rydym yn parhau i wneud mwy o wahaniaeth**
**gyda’n gilydd trwy gydweithio â phartneriaid.** Mae Cefnogi Trydydd Sector Cymru yn cael ei gynnal mewn partneriaeth â’r Cynghorau Gwirfoddol Sirol lleol, ac mae’n rhwydwaith o gymorth i’r sector gwirfoddol sy’n ein galluogi i weithio gyda’n gilydd ar bedwar maes gwaith allweddol: gwirfoddoli, llywodraethu da, cyllid cynaliadwy, ac ymgysylltu a dylanwadu. Gwnaethom hefyd gefnogi’r sector drwy ein rhwydweithiau eraill fel Rhwydwaith Gwirfoddoli Cymru, Rhwydwaith Diogelu, a Chlymblaid Cydraddoldeb a Hawliau Dynol
**Dde:** Defnyddiodd Awesome Wales gyllid gan ein Cronfa Tyfu Busnesau Cymdeithasol (SBGF) i ddod â’u siop ddiwastraff i’r Barri, a dod yn ganolbwynt i’r gymuned yn y broses
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Adroddiad blynyddol 2022/23
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**5**
**6**
## **Ein gwaith gyda phartneriaid Cefnogi Trydydd Sector Cymru (TSSW)**
## **£24,740,770 mewn cyllid a ddyfarnwyd gan TSSW £**
**3,996 o mudiadau wedi cael cymorth trwy chyngor a gwybodaeth uniongyrchol**
**11,554**
**o oriau wedi’u treulio yn cefnogi'r sector gwirfoddol gyda gwirfoddoli, llywodraethu da, cyllid cynaliadwy, ac ymgysylltu a dylanwadu**
**3,705 o wirfoddolwyr wedi cofrestru ar gyfer cyfle gwirfoddoli**
**7**
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ADNODDAU CYDBERTHNASAU
CYNALIADWY
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DIBEN A GWEITHREDIAD
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**Ein model o wydnwch yw rhan gyntaf darn o waith i helpu mudiadau gwirfoddol i ddeall y term ac ystyried sut y gallant gynyddu eu gwydnwch yn ystod cyfnodau anodd.**
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2022/23 Adroddiad blynyddol
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**Astudiaeth achos: Ffermio gwaelod y môr Mae Grant Dechrau Busnes Carbon Sero gan CGGC wedi helpu Câr-y-Môr i symud eu busnes cymdeithasol i fyny gêr.**
Mae Câr-y-Môr yn gymdeithas budd cymunedol a’r fferm gefnfor adfywiol gyntaf sy’n eiddo i’r gymuned o’i bath yng Nghymru. Gyda thair fferm beilot oddi ar Benmaen Dewi, mae eu busnes o dyfu gwymon a physgod cregyn wedi arwain at greu 11 o swyddi newydd a gwelliannau radical i’r amgylchedd arfordirol.
Chwe mis ar ôl derbyn y grant, roedd gan Câr-y-Môr sawl cynnyrch newydd ar werth mewn marchnad wythnosol, gyda llawer mwy i’w dosbarthu ledled y wlad.
Esboniodd Rheolwr Cyllid Câr-y-Môr, Tracey Gilbert-Falconer: ‘Mae’r Grant wedi ein helpu i gyflogi Tara, datblygwr cynnyrch bwyd rhan-amser, sydd wedi bod yn creu cynhyrchion bwytadwy, fel spaghetti, o’r gwymon rydyn ni’n ei dyfu. Heb grant CGGC, fydden ni ddim wedi gallu defnyddio’r gwymon ar gyfer bwyd mor gyflym â hyn.’
Derbyniodd Câr-y-Môr gyllid gan y Grant Dechrau Busnes Carbon Sero Net, rhan o gynllun peilot a reolir gan ein tîm Buddsoddi Cymdeithasol Cymru gan roi hwb mawr ei angen i fusnesau cymdeithasol newydd ledled Cymru. Mae’r cynllun hefyd yn cefnogi mudiadau newydd i wreiddio arferion da er budd yr hinsawdd o’r dechrau.
**Chwith:** Defnyddiodd Câr-y-Môr y grant dechrau busnes carbon sero net i roi cychwyn da i’w busnes cymdeithasol ecogyfeillgar
**9**
## **Grantiau a benthyciadau a ddosbarthwyd i’r sector - £27.5 miliwn**
**£6,925,990 Lleihau anweithgarwch economaidd**
**£764,519 Grantiau gwirfoddoli**
**£1,373,964 Grantiau amgylcheddol**
**£87,525 Cynnal rhydweithiau trydydd sector**
**£959,080 Cefnogi a chryfhau gweithredu cymunedol**
**£**
**£785,015 £920,628 Benthyciadau Benthyciadau asedau buddsoddi cymunedol cymdeithasol**
**£236,438 Prosiectau rhwng Cymru ac Affrica**
**£150,000 Datblygu fusnesau cymdeithasol newydd**
**£18,000 Hyfforddi a datblygu ar gyfer lleoliadau sector**
**£**
> **£14,644 £1,605,080**
> **Partneriaethau Grantiau buddsoddi natur lleol cymdeithasol**
**£9,127,569 Prosiectau cyfalaf adfer a gwella natur**
**£4,550,650 Cymorth lleol i'r sector**
**10**
## **Y wahaniaeth a wnaethom g**
**Gyda 97% o’r dysgwyr yn eu graddio nhw fel rhai da neu ragorol** , gwnaethom ni ddarparu cymorth dysgu a chymorth cyfoedion drwy gyflwyno 50 o weminarau a chyrsiau hyfforddi i 868 o gyfranogwyr
**Roedd 93% o’r rhai a holwyd yn graddio gofod3 fel da neu ragorol.** Am yr ail flwyddyn yn olynol, cynhaliwyd fersiwn ar-lein o gofod3, digwyddiad blaenllaw CGGC a’r cynulliad sector gwirfoddol mwyaf o’i fath yng Nghymru. Darparodd gofod3 wythnos o weminarau, gweithdai a thrafodaethau a fynychwyd gan 1,528 o bobl
**Rhoddodd gwerthusiad annibynnol o’n Cronfa Cynhwysiant Gweithredol (AIF) sylw i bwysigrwydd y sector gwirfoddol** wrth ddarparu rhaglenni cyflogadwyedd. Yn benodol canfu’r gwerthusiad fod y Gronfa yn rhyfeddol o hyblyg ac yn wydn yng nghyd-destun effeithiau pandemig COVID-19. Tynnodd sylw hefyd at bwysigrwydd Cynhwysiant
Gweithredol wrth adeiladu a gwella gallu ac arbenigedd y sector gwirfoddol wrth ddarparu rhaglenni cyflogadwyedd. Rheolir y Gronfa Cynhwysiant Gweithredol gan CGGC, gyda chefnogaeth cyllid gan Gronfeydd Strwythurol a Buddsoddi Ewropeaidd
Ym mis Ebrill 2022, cyhoeddodd y Gweinidog Cyfiawnder Cymdeithasol,
**Jane Hutt y byddai Llywodraeth Cymru yn symud i ddarparu grantiau tymor hwy i fudiadau gwirfoddol** . Roedd hyn yn dilyn misoedd o waith gan Is-bwyllgor Cyllid a Chydymffurfio Cyngor Partneriaeth y Trydydd Sector (TSPC). Gallai rhai cynlluniau ddarparu cyfanswm o hyd at chwe blynedd o gyllid a fydd yn gwneud gwahaniaeth gwirioneddol i fudiadau a’u prosesau cynllunio ar gyfer y dyfodol
**Cofrestrodd 103 o fudiadau â’r nod**
**ansawdd Buddsoddi mewn Gwirfoddolwyr (IiV)** yn ystod y flwyddyn (cynnydd o 106% o’i gymharu â’r flwyddyn flaenorol), ac roedd 98% ohonynt yn cofrestru ar gyfer eu gwobr gyntaf. Gyda phartneriaid ledled
y DU, gwnaethom ni gynyddu diddordeb yn y nod Buddsoddi mewn Gwirfoddolwyr, gan gofnodi’r nifer uchaf o gofrestriadau ar gyfer y dyfarniad yng Nghymru. Yn ystod y flwyddyn mae 56 o fudiadau wedi gwneud cynnydd gyda’u cymhwyster, gyda 19 yn cyflawni’r nod ansawdd erbyn diwedd mis Mawrth 2023
Yn y cyfnod 2022/23 **ychwanegwyd 56 o gyllidwyr a 860 o gronfeydd at Cyllido Cymru a chofrestrodd 3,879 o ddefnyddwyr newydd** . Eleni gwnaethom rai o’r newidiadau mwyaf i’n platfform chwilio am gyllid ers lansio’r wefan. Wedi’i gynnal mewn partneriaeth â’r Cynghorau Gwirfoddol Sirol lleol, mae Cyllido Cymru bellach yn caniatáu i ddefnyddwyr gadw chwiliadau a chael hysbysiadau uniongyrchol pan gaiff cyllid ei ychwanegu neu ei ddiweddaru. Gwyddom fod capasiti bob amser yn rhwystr i fudiadau sy’n chwilio am gyllid, felly rydym hefyd wedi gwella cywirdeb y chwilio a chynyddu’r cymorth a gynigiwn i ddefnyddwyr Cyllido Cymru
## **Canmoliaeth i Fuddsoddi mewn Gwirfoddolwyr (IiV)**
‘ Maen nhw’n eich cefnogi chi bob cam o’r ffordd ac mae wedi bod yn werth chweil i ni gymryd yr amser i fyfyrio ac arddangos yr effaith gadarnhaol y mae ein gwaith yn ei chael ’ ar fywydau pobl. **Cydlynydd Gwirfoddoli**
## **Yr hyn a ddywedoch am brosiect Newid**
‘ Roedd pawb mor gymwynasgar - gan fy nghyfeirio at gyngor ac arweiniad. Fe wnes i drawsnewid fy marn yn llwyr am ddigidol a sut y ’ gallaf gefnogi fy mudiad.
‘ Mae’r gwaith drwy Newid wedi bod yn hynod werthfawr. Hoffwn weld mwy o fudiadau’n sicrhau’r cymorth hwn - byddai’n gwneud cymaint o wahaniaeth i’r sector. Dim ond dechrau’r daith ydw i, ond rydw i’n anelu at wreiddio’r dysgu. Os galla i wedyn raeadru hyn i fudiadau eraill, bydden nhw’n elwa gymaint - yn enwedig y mudiadau bach hynny heb lawer o gyllideb hyfforddi.’
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Adroddiad blynyddol 2022/23
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**Dde:** Derbyniodd Ymddiriedolaeth Natur Gogledd Cymru arian gan ein Cronfa Treth Gwarediadau Tirlenwi i gynnal gweithgareddau ar gyfer plant lleol
**12**
## **Canmoliaeth i hyfforddiant BME Chwaraeon Cymru**
‘Roedd yr hyfforddiant yn amhrisiadwy a gobeithio bod ymgysylltiad y tîm yn cynrychioli eu hymrwymiad i bwysigrwydd Cydraddoldeb Amrywiaeth a Chynhwysiant ac ymgysylltu â ’ chymunedau ethnig amrywiol.
‘ Mae eich cymorth a’ch cefnogaeth yn amhrisiadwy a gwn y byddwn yn parhau i ddefnyddio hynny wrth i ni gyflwyno ein gwaith ’ gwrth-hiliol.
## **Cydlynydd Gwirfoddoli**
## **Adborth cymorth a gwasanaethau**
‘ Rwy’n teimlo y bydd y sgiliau rydw i wedi’u dysgu yn ddefnyddiol ym mhob agwedd ar fywyd proffesiynol a phersonol ac nid dim ond mewn sefyllfaoedd anodd gan fod defnyddio sgiliau’n gyson yn gallu helpu i atal yr angen ’ am sgyrsiau anodd.
**Mynychwyr ar ein cwrs ‘Delio â sgyrsiau anodd’**
‘ Mae’n hanfodol bod polisïau a gweithdrefnau diogelu gwybodus ac effeithiol ar waith. Mae Suzanne a thîm diogelu CGGC wedi bod o gymorth enfawr wrth weithio gyda Daring to Dream, gan ein cynghori wrth ddatblygu ein polisi diogelu i fod yn un sy’n gyfredol ac yn “addas i’r diben”. Ar ran ein hymddiriedolwyr, ’ diolch yn fawr iawn am eich cefnogaeth.
**Barbara Chidgey, Daring to Dream**
## **Astudiaeth achos: Gwella iechyd yn Nigeria**
**Fe wnaeth cyllid Cymru ac Affrica gan CGGC helpu Shine Cymru a Sefydliad Festus Fajemilo i gefnogi pobl fel Gbemisola i wella eu hiechyd a’u rhagolygon i’r dyfodol.**
Ganed Gbemisola gyda Spina Biffida ac roedd yn dioddef o faterion ymataliaeth o ganlyniad, ac roedd hyn wedi arwain ati’n wynebu stigma difrifol a gwatwar gan ei chyfoedion.
Ar ôl dechrau ar ‘Achub Bywydau’ Gwella’r Dyfodol!’ y Sefydliad, dysgodd reoli ei materion ymataliaeth yn well, ac o’r diwedd daeth o hyd i’r hyder i wneud ffrindiau newydd a hyd yn oed fynd i’r brifysgol, gyda’r bwriad i ddod yn eiriolwr hawliau anabledd.
Nod prosiect Shine Cymru a Sefydliad Festus Fajemilo (FFF) yw cefnogi 250 o fabanod, plant a phobl ifanc - a’u teuluoedd - gyda spina biffida a
hydroceffalws i wella eu hiechyd trwy wella gofal a rheolaeth ymataliaeth mewn tri rhanbarth yn Nigeria.
Bu cyllid gan gynllun grant Cymru ac Affrica Llywodraeth Cymru, a weinyddir gan CGGC, yn gymorth i’r prosiect gryfhau ac ehangu i gyrraedd mwy o blant a theuluoedd.
Meddai Gbemisola: ‘Mae fy mhrofiad ers ymuno â FFF wedi gwneud i mi gredu nad oes problem na ellir ei datrys yn y bywyd hwn. Dw i’n barod i rannu hyn unrhyw bryd, unrhyw le, dw i mor hapus.’
**Dde:** Enillodd Gbemisola hyder a ffrindiau newydd ar ôl cymryd rhan ym mhrosiect Cymru ac Affrica, Shine Cymru a Sefydliad Festus Fajemilo
**13**
**14**
## **Ein nod**
**Mae mudiadau gwirfoddol yn bartneriaid cyfartal wrth gyflawni llesiant yng Nghymru**
Mae mudiadau gwirfoddol yn arwain newid cadarnhaol
Mae’r holl sectorau yn cydweithio mwy i gyflawni uchelgeisiau cyffredin
Mae ein democratiaeth yn mynd ati’n well i gefnogi mudiadau gwirfoddol i gymryd rhan
## **Beth wnaethom ni**
Cyhoeddodd CGGC adroddiad ymchwil o’r enw _Y dyfodol rydym yn ei greu: gwersi o wirfoddoli mewn pandemig yng Nghymru_ . Casglodd yr adroddiad **farn rhanddeiliaid allweddol i edrych ar effaith gwirfoddoli yn ystod COVID-19** a’r gwersi y gallwn eu dysgu ar gyfer y dyfodol. Gwnaeth hefyd nifer o argymhellion i gefnogi mudiadau sy’n cynnwys gwirfoddolwyr yn eu gwaith, fel sicrhau bod gan y sector fynediad at ddigon o gyllid ar gyfer adnoddau staff, gwella hygyrchedd adnoddau ar gyfer grwpiau anffurfiol, a buddsoddi mewn gweithgareddau i alluogi mathau newydd o wirfoddoli a chydweithio
Gwnaethom ni barhau i sicrhau bod llais y sector gwirfoddol yn cael ei glywed gan y rhai sy’n gwneud penderfyniadau drwy **hwyluso cyfarfodydd rheolaidd rhwng grwpiau’r sector a Gweinidogion Llywodraeth Cymru,** gan gynnwys
cyfarfodydd Cyngor Partneriaeth y Trydydd Sector gyda’r Gweinidog Cyfiawnder Cymdeithasol, Jane Hutt. Gwnaethom ni hefyd drefnu cyfarfod o fudiadau gwirfoddol cenedlaethol gydag arweinwyr Byrddau Partneriaeth Rhanbarthol i drafod sut y gall mudiadau cenedlaethol wneud cyfraniad ar lefel ranbarthol
## **Gwnaethom ni roi tystiolaeth ysgrifenedig**
**a llafar** ar nifer o ymgynghoriadau Llywodraeth Cymru, y Senedd a Llywodraeth y DU, gan gynnwys ar y Bil Partneriaeth Gymdeithasol a Chaffael Cyhoeddus (Cymru), Strategaeth Arloesi Cymru, Dyfodol Cyfansoddiadol Cymru, a’r Ymchwiliad i Lobïo
**Buom yn gweithio fel rhan o Grŵp Cymdeithas Sifil y DU i sicrhau bod llais sector gwirfoddol Cymru yn cael ei glywed yn San Steffan** ar bynciau fel Cyllideb y DU. Dechreuodd y grŵp hefyd brosiect gyda UK Finance i ddylunio offer ar gyfer gwneud penderfyniadau ynghylch gwasanaethau bancio yn fwy tryloyw, ac mae’n cyfarfod yn rheolaidd â’r Comisiwn Elusennau i rannu materion sy’n wynebu’r sector
**Gwnaethom ni sefydlu partneriaeth newydd gyda Macmillan Cancer Care** i wella mynediad at wybodaeth a chyngor i bobl â chanser
**15**
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## **Gwobrau Elusennau Cymru Llongyfarchiadau i enillwyr Gwobrau Elusennau Cymru 2022**
Gan ddychwelyd am y tro cyntaf ers y pandemig, cawsom y nifer uchaf erioed o enwebiadau ar gyfer Gwobrau Elusennau Cymru eleni, ac yn ystod Wythnos Elusennau Cymru fe wnaethom ni ddathlu’r pum enillydd anhygoel.
Mae’r Gwobrau’n dangos y gwahaniaeth cadarnhaol y gall pob un ohonom ei wneud i fywydau ein gilydd drwy gydnabod a dathlu’r cyfraniad gwych y mae elusennau, grwpiau cymunedol, mudiadau nid-er-elw a gwirfoddolwyr yn ei wneud i gymdeithas yng Nghymru.
Derbyniodd y pum enillydd eu gwobrau mewn seremoni a gynhaliwyd yn stiwdios ITV ym Mae Caerdydd ym mis Tachwedd 2022.
## **ENILLWYR**
## **Gwirfoddolwr y Flwyddyn** (26 oed neu drosodd) Noddwyd gan Keegan a Pennykid
## **Andrew Coppin**
Dyfarnwyd y wobr i Andrew am ei gyfraniad i iechyd meddwl dynion. Gyda lefelau hunanladdiad ymhlith dynion yn cynyddu yn ardal Y Drenewydd a’r Trallwng, sefydlodd Andrew grŵp cerdded a siarad i gefnogi dynion sy’n agored i niwed.
## **Gwirfoddolwr Ifanc y Flwyddyn** (25 oed ac iau)
Noddwyd gan Hugh James
## **Rachel Joseph**
Yn wirfoddolwr gyda Thriniaeth Deg i Ferched Cymru (FTWW), cafodd Rachel ei chydnabod am ei heiriolaeth angerddol dros gleifion endometriosis, a menywod anabl a menywod â salwch cronig yng Nghymru.
**Arloeswyr digidol** Noddwyd gan Salesforce
## **Ymddiriedolaeth Innovate**
Enillodd Ymddiriedolaeth Innovate y wobr am eu ap unigryw, Insight, sydd wedi gwneud gwahaniaeth enfawr i fywydau pobl ag anableddau dysgu.
## **Mudiad y Flwyddyn**
Noddwyd gan Grŵp SCG
## **Urdd Gobaith Cymru**
Fel mudiad gwirioneddol eithriadol, cyflawnodd yr Urdd lawer iawn yn eu blwyddyn ganmlwyddiant ac mae wir yn fudiad blaenllaw i bobl ifanc ledled Cymru. Mae eu gwaith gyda ffoaduriaid, a fu o fudd mawr i 250 o Wcraniaid a 110 o Affghaniaid yn un enghraifft o blith llu o weithgareddau.
**Llesiant yng Nghymru** Noddwyd gan Y Brifysgol Agored yng Nghymru
## **Cariad Pet Therapy**
Mae Cariad Pet Therapy yn trawsnewid lles meddyliol amrywiaeth o gymunedau ar draws y de-orllewin mewn ffordd radical.
**17**
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## **Canolbwyntio ar ein staff: Hybu gwirfoddolwyr mewn iechyd a gofal**
**Mae Judith Stone, Cyfarwyddwr Cynorthwyol Cymorth a Buddsoddi yn CGGC wedi bod yn rhan o waith pellgyrhaeddol ar rôl y sector gwirfoddol ym maes iechyd a gofal.**
Yn 2022 dechreuwyd prosiect newydd, a ariannwyd gan Lywodraeth Cymru, gan adeiladu ar waith blaenorol i frocera cysylltiadau ym maes iechyd a gofal cymdeithasol, a’r effaith sylweddol a wnaed gan fudiadau gwirfoddol a gwirfoddolwyr yn ystod pandemig COVID-19.
Gwnaethom ymgysylltu’n helaeth â rhanddeiliaid i ddeall yr heriau sy’n wynebu’r sector gwirfoddol a gwirfoddolwyr ym maes iechyd a gofal cymdeithasol yng Nghymru a chydgynhyrchu gweledigaeth ar gyfer y gwahaniaeth rydym am ei wneud gyda’r prosiect hwn.
Cyhoeddwyd ffeithlun a dau bapur, a ysgrifennwyd ar y cyd â Chomisiwn Bevan, i godi ymwybyddiaeth o gyfraniad y sector gwirfoddol a gwirfoddolwyr i iechyd, gofal a lles. Yn lansiad _Gwerth a gwerthoedd gwirfoddoli: ein hased cudd_ , dathlodd Judith Paget, Prif Weithredwr GIG Cymru, gyfraniad gwirfoddolwyr gan ddweud: ‘Dydw i ddim yn credu bod wythnos yn mynd heibio lle nad ydw i mewn sgwrs â rhywun am werth gwirfoddoli yn y gorffennol, y presennol a’r dyfodol.’
Fe wnaethon ni hefyd gyfrannu at ystod o ffrydiau gwaith y llywodraeth a hwyluso cyfarfodydd rhwng y sector a’r Gweinidog Iechyd a Gwasanaethau Cymdeithasol. Ar gais y Gweinidog, fe wnaethom gyflwyno papur ar y strwythur a’r adnoddau sydd eu hangen ar wirfoddolwyr i gyflawni rolau gwirfoddoli ym maes iechyd a gofal cymdeithasol yn llwyddiannus.
**Uchod:** Mae Judith yn rhan o dîm yn CGGC sy’n canolbwyntio ar iechyd a gofal
## **Y gwahaniaeth a wnaethom**
**Cafodd gwaith CGGC ei grybwyll 82 o weithiau gan Lywodraeth Cymru yn 2022/23** - sef 13 gwaith mewn sesiynau llawn, 19 o weithiau mewn sesiynau pwyllgorau, a 50 o weithiau ar draws gwahanol eitemau a chyhoeddiadau newyddion Llywodraeth Cymru
## **Buom yn siarad am faterion allweddol i**
**fudiadau gwirfoddol** gan ymddangos yn The Guardian, The Independent, BBC News a chyfryngau eraill. Gwnaethom barhau i eirioli dros y sector gwirfoddol yng Nghymru, yn enwedig codi ymwybyddiaeth ymhlith y wasg ar faterion yn ymwneud â’r diffyg cyllid newydd ar gyfer cronfeydd yr UE yng Nghymru
Bu Fforwm Cymdeithas Sifil Cymru, a gynhelir mewn partneriaeth â Phrifysgol Caerdydd, **yn cadeirio gwaith Llywodraeth Cymru ynghylch Bil Deddf Hawliau Llywodraeth y DU** . Bu hefyd yn gweithio mewn partneriaeth â Masnach Deg Cymru i dreialu gwaith cydlynu, rhwydweithio ac eiriolaeth i’r sector gwirfoddol ar bolisi masnach ôl-Brexit. Dywedodd un o swyddogion Llywodraeth Cymru: ‘Mae’r rhwydwaith wedi ein galluogi i ymgysylltu â mudiadau a chymdeithasau sifil sydd wedi bod yn anodd ymgysylltu â nhw yn y gorffennol oherwydd nifer o resymau, sef diffyg capasiti a gwybodaeth o fewn y mudiadau hynny’
Roedd ein dathliadau ‘Wythnos Elusennau Cymru’ yn cynnwys seremoni Gwobrau Elusennau Cymru a arweiniodd at **enillwyr gwobrau yn cael eu cynnwys ar newyddion gyda’r nos ar ITV Cymru ac ITV Cymru ar-lein** . Roedd hyn yn ddiolch i bartneriaeth gydag ITV Cymru Wales. Yn ystod Wythnos Elusennau Cymru hefyd cafodd sawl elusen gyfweliad ar y radio gan ymddangos mewn cyhoeddiadau cyfryngau lleol. Mae Wythnos Elusennau Cymru yn ymgyrch sy’n tynnu sylw at waith elusennau, mentrau cymdeithasol, mudiadau gwirfoddol a grwpiau cymunedol a gwirfoddol yng Nghymru
Cynhyrchodd y Grŵp Perchnogaeth Gymunedol ymateb i’r ymgynghoriad a **ddylanwadodd yn sylweddol ar ymchwiliad y Senedd i asedau cymunedol** , gan dynnu sylw at faterion allweddol ynghylch perchnogaeth gymunedol. Eleni fe wnaethom sefydlu’r grŵp, sef rhwydwaith traws-sector a gynlluniwyd i godi proffil cymunedau sy’n cynnal mannau cyhoeddus tra’n gwella’r broses trosglwyddo asedau cymunedol a galluogi prynu asedau preifat
**Dde:** Roedd Fferm Gymunedol Abertawe yn un o’r mudiadau a amlygwyd gennym fel rhan o Wythnos Elusennau Cymru
**19**
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## **Canolbwyntio ar ein staff: Cyfrannu at ymdrechion Wcráin Cymru**
**Gweithiodd Natalie Zhivkova, Rheolwr Polisi a Mewnwelediadau CGGC, gyda’r sector a phartneriaid allweddol eraill i sicrhau bod ffoaduriaid Wcráin yn cael eu hail-gartrefu a’u cefnogi’n gyflym ac yn garedig.**
Bu’r newyddion am ymosodiad Wcráin a’r argyfwng dyngarol yn y wlad yn fraw i bawb ledled Cymru ac i lawer ohonom bu’n gymysgedd o awydd cryf i weithredu gydag ymdeimlad o anobaith. Beth allem ni ei wneud a sut gallem helpu o bell, filltiroedd i ffwrdd?
Gyda’n gilydd, fe wnaethon ni gynhyrchu deunyddiau gyda’r nod o gynorthwyo ymdrechion mewn ardaloedd awdurdodau lleol, helpu i lunio’r cynnwys sydd ar gael ar **noddfa.llyw.cymru** , darparu diweddariadau gan Lywodraeth Cymru i randdeiliaid, a sicrhau bod adborth o’r rheng flaen yn cael ei ystyried wrth ddatblygu polisïau.
Rwy’n falch iawn o ddweud bod CGGC wedi cymryd rhan yn ymateb Cymru ar unwaith a gweithio’n gyflym i alluogi a chydlynu cefnogaeth i ffoaduriaid sy’n ffoi o’r gwrthdaro. Buom yn gweithio’n agos gyda Llywodraeth Cymru, y Cynghorau Gwirfoddol Sirol, Cymdeithas Llywodraeth Leol Cymru (CLlLC) ac awdurdodau lleol i greu cysylltiadau a galluogi mudiadau arbenigol i ddarparu cymorth roedd mawr ei angen.
Buom yn gweithio gyda phartneriaid i helpu i symleiddio prosesau cyfeirio, gwneud y defnydd gorau o gynigion o gymorth gan y cyhoedd, ac atal dyblygu gwasanaethau ar draws y sectorau cyhoeddus a gwirfoddol. Helpodd ein gwaith i gefnogi ffoaduriaid i symud allan o ganolfannau croeso a chymryd rhan mewn cyfleoedd gwirfoddoli i wella sgiliau a chynyddu annibyniaeth.
**Uchod:** Mae Natalie wedi bod yn gweithio gyda’n partneriaid i helpu ffoaduriaid Wcráin
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## **Ein nod**
# **mae CGGC yn fwy gwydn**
Mae CGGC yn ariannol gynaliadwy Mae CGGC yn addasu’n gadarnhaol i newid Mae CGGC yn rhoi mwy o gefnogaeth i’w bobl
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2022/23 Adroddiad blynyddol
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## **Beth wnaethom ni**
**Cynhaliwyd etholiadau’r ymddiriedolwyr** gyda’r broses enwebu a dethol yn gadarn yn nwylo ein haelodau. Roedd yr ymgyrch etholiadol eleni yn rhoi ffocws cryf ar sicrhau amrywiaeth ar fwrdd CGGC
**Aethom drwy raglen newid uchelgeisiol** i ailddylunio a datblygu’r mudiad i sicrhau ein bod yn y sefyllfa orau bosibl i gefnogi’r sector gwirfoddol yn y dyfodol. Rhan o hyn oedd pecyn cymorth i staff ddarparu cymaint o gymorth â phosibl yn ystod y cyfnod ansicr hwn
**Cafodd ein staff eu hannog i ddysgu sgiliau newydd a datblygu eu gyrfaoedd.** Bu tri o’n staff yn cymryd rhan mewn cyfleoedd secondiad gyda mudiadau eraill, gan ennill profiadau a gwybodaeth newydd i’w defnyddio yn eu rolau yn CGGC. Gwnaethom ni hefyd barhau â’n hymrwymiad i ddysgu a datblygu staff. Cofnododd ein staff 452 o wahanol achlysuron lle roedden nhw wedi cael mynediad at ddysgu ar bynciau fel ‘Cyflwyniad i ddiogelu’, ymwybyddiaeth o’r Gymraeg, a sgiliau digidol
Yn 2022/23 **edrychom ni ar ein diwylliant fel mudiad** , gan rymuso ein staff i gymryd rhan yn y broses drwy ein grŵp hyrwyddwyr Cydraddoldeb, Amrywiaeth a Chynhwysiant. Gan weithio gyda chydweithwyr datblygwyd cyfres newydd o ‘werthoedd ac ymddygiadau’ a oedd yn gam sylweddol tuag at sicrhau bod ein diwylliant yn y gweithle yn gynhwysol, yn deg, ac yn cefnogi twf a datblygiad ein staff
**Gwnaethom ni gomisiynu adroddiad annibynnol ar ein defnydd o’r Gymraeg.** Bydd argymhellion yr adroddiad yn ein helpu i ddarparu ein gwasanaethau fel mudiad dwyieithog yn well a denu mwy o siaradwyr Cymraeg i ymuno â’n tîm staff
**Chwith:** Staff CGGC yn ein digwyddiad Diwrnod Rhyngwladol y Menywod gyda Sustrans Cymru a Chymdeithas Llywodraeth Leol Cymru (CLlLC)
**23**
## **Canolbwyntio ar ein hymddiriedolwyr: Rhaglen Newid CGGC**
**Yn 2022/23 goruchwyliodd Reham Bassal a gweddill bwrdd CGGC raglen newid helaeth i helpu’r mudiad i baratoi ar gyfer y dyfodol.**
Ers i mi ddod yn ymddiriedolwr yn 2022, rhaglen newid CGGC fu prif ffocws y bwrdd, gan drawsnewid y mudiad i wasanaethu anghenion y sector gwirfoddol yng Nghymru yn well.
Gyda diwedd cyllid yr UE yng Nghymru, y newidiadau yn y ffordd rydym yn gweithio oherwydd y pandemig a’n cynllun strategol newydd ar gyfer 2022-27, roedd angen i CGGC drefnu ac edrych yn ein blaenau at baratoi ar gyfer y dyfodol.
Er mwyn parhau i ddarparu gwasanaethau a chynrychioli’r sector gwirfoddol yng Nghymru yn effeithiol, roedden ni’n cydnabod bod angen i ni ailfeddwl am ein strwythur fel mudiad a sut rydym yn gweithio. Er ei bod yn heriol, roedd angen sicrhau cynaliadwyedd ariannol hirdymor.
amrywiaeth a chynhwysiant. Rydym wedi gweithio’n galed i sicrhau bod ein pobl yn parhau i fod wrth wraidd popeth a wnawn. Gwnaethom ni ymgynghori’n helaeth â’n staff gan ddefnyddio arferion gorau i sicrhau tegwch a thosturi.
Er bod heriau ynghlwm ag ailstrwythuro, rwy’n credu ei fod wedi cryfhau ein mudiad yn y pen draw a’n rhoi ar ben ffordd ar gyfer llwyddiant yn y blynyddoedd i ddod. Rwy’n ddiolchgar am yr holl waith caled ac ymroddiad a ddangoswyd gan ein tîm drwy gydol y broses, ac rwy’n hyderus y byddwn yn parhau i ddylanwadu’n gadarnhaol ar y sector gwirfoddol.
**Uchod:** Ymunodd Reham â bwrdd ymddiriedolwyr CGGC ym mis Tachwedd 2022
Rydym yn parhau i fod yn ymrwymedig i’n gwerthoedd a’n cenhadaeth o hybu arloesedd drwyddi draw, gan fanteisio i’r eithaf ar ein hadnoddau a’n heffaith, cefnogi ein pobl, a gyrru
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## **Y wahaniaeth a wnaethom g**
**Mae ein rheolaeth ariannol ofalus wedi arwain at archwiliad interim llwyddiannus** ar gyfer 2022/23. Derbyniodd ein Cronfa Cynhwysiant Gweithredol chwe archwiliad ‘diamod’ gan y Tîm Archwilio Cronfeydd Ewropeaidd (EFAT) eleni, sy’n golygu nad oedd unrhyw feysydd y gellid eu gwella arnynt.
**Beth ddywedodd staff am weithio gyda’n Hyrwyddwyr Cydraddoldeb, Amrywiaeth a Chynhwysiant**
‘Yn ystod y flwyddyn ddiwethaf, rydyn ni wedi cynnal asesiadau cydraddoldeb cynhwysfawr, yn enwedig yn ein rhaglen newid. Mae hyn wedi ein galluogi i feithrin dealltwriaeth ddyfnach o’n mudiad a sut y gallwn weithredu ein cynllun strategol yn effeithiol. Mae’r asesiadau hyn wedi ein galluogi i feithrin diwylliant mwy cynhwysol a theg yn y gweithle a sicrhau bod ein mudiad yn ’ cyd-fynd â’n gwerthoedd a’n nodau.
**Beth ddywedodd y staff am gyfleoedd secondiad**
‘Roedd cael y cyfle i gael secondiad yn Llywodraeth Cymru wedi rhoi profiad a gwybodaeth i mi na allwn fod wedi’u hennill mewn unrhyw ffordd arall. Mae wedi fy ngalluogi i ddyfnhau fy ngwybodaeth o’r modd y mae Llywodraeth Cymru yn gweithio a deall sut y gallwn gefnogi’r sector i ymgysylltu â nhw’n fwy effeithiol. Mae’r profiad hwn wedi arwain at sicrhau dyrchafiad a datblygu fy llwybr gyrfa fy hun ’ ymhellach.
**Janine Downing, Pennaeth Partneriaethau a Pholisi CGGC**
**Samantha Carpenter, Swyddog Cydraddoldeb, Amrywiaeth, Cynhwysiant a Lles**
## **Canolbwyntio ar ein staff: Datblygu ein gweithwyr**
**Mae rhaglen hyfforddi staff CGGC wedi cefnogi’r Swyddog Cefnogi Grantiau, Emma Manderson i ddatblygu ei defnydd o’r Gymraeg a datblygu ei gyrfa.**
Eleni, mynychais gwrs dwys ‘Canolradd’ dros yr haf a dalwyd gan CGGC ac fe wnaethon nhw gyfateb yr amser a dreuliais i, gan ganiatáu i mi gofnodi hanner yr wythnos breswyl fel amser gwaith.
Roeddwn i wedi bod yn dysgu Cymraeg o’r blaen, ond roedd fy nghymhelliant a’m cynnydd wedi arafu yn ystod y pandemig. Roedd y cwrs trochi wir wedi rhoi hwb i fy Nghymraeg, gan roi cyfle i mi ddefnyddio’r iaith drwy’r dydd ac atgyfnerthu fy nysgu.
Rhoddodd hyn yr hyder i mi gynrychioli CGGC ar ein stondin yn yr Eisteddfod Genedlaethol, gan gyfarch ymwelwyr a sgwrsio am ein gwaith yn Gymraeg, a mynd ymlaen i gofrestru ar gyfer cwrs Lefel Uwch wythnosol (mae CGGC hefyd yn talu amdano gyda chyfatebiad amser). Rhoddodd hyn oll y sgiliau
a’r hyder i mi ymgeisio am rôl ‘Gymraeg hanfodol’ fel Swyddog Cefnogi Cronfeydd Grantiau gyda CGGC y cefais fy mhenodi’n llwyddiannus iddi ym mis Mawrth.
Yn ystod yr ychydig flynyddoedd diwethaf rydw i wedi mynd o fod yn ddechreuwr llwyr i fod yn ddigon rhugl i wneud y swydd hon, diolch i gefnogaeth CGGC.
**Uchod:** Mae Emma wedi gwneud defnydd da o’n rhaglen hyfforddi staff i ddatblygu ei sgiliau Cymraeg
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2022/23 Adroddiad blynyddol
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Defnyddiodd Chwarae Teg Gronfa Gymdeithasol Ewrop i weithio gyda menywod ledled Cymru i adeiladu eu hyder a chydnabod a datblygu eu sgiliau
## **‘Diwedd cyfnod’ Cyllid Ewropeaidd yng Nghymru**
Wrth i gyllid Ewropeaidd ddirwyn i ben, rydym wedi bod yn dathlu’r hyn a gyflawnwyd gan y sector gwirfoddol yng Nghymru tra’n gweithio’n galed i ddylanwadu ar y dirwedd ariannu yn y dyfodol.
## **Canolbwyntio ar ein staff: Cefnogi’r sector ar ôl cyllid Ewropeaidd**
**Mae Matt Brown, Cyfarwyddwr Cyflawni a Datblygu CGGC, wedi bod yn arwain ar ein gwaith i ddylanwadu ar y dirwedd ariannu ar ôl diwedd Cronfeydd Strwythurol Ewropeaidd.**
Rydym yn falch ein bod, drwy CGGC a chyrff cymorth eraill, wedi gallu hwyluso’r cyllid hwn i fudiadau yn y sector gwirfoddol nad oes ganddynt y gallu na’r wybodaeth dechnegol i gael mynediad atynt yn draddodiadol.
Mae cau Cronfeydd Strwythurol Ewropeaidd yng Nghymru yn ddiwedd cyfnod. Er bod ymdeimlad o dristwch am hyn, gallwn edrych yn ôl ar gyfnod lle mae mudiadau gwirfoddol wedi cael dylanwad enfawr ar ystod o faterion allweddol mewn cymdeithas.
**Uchod:** Sicrhaodd Matt fod llais y sector gwirfoddol yn cael ei glywed mewn trafodaethau cyllid ar ôl yr UE
Yn eu tro, mae’r mudiadau hyn wedi defnyddio eu gwybodaeth leol a’u harbenigedd penodol i wneud gwahaniaeth gwirioneddol yn y cymunedau sydd eu hangen.
Gall mudiadau gwirfoddol yng Nghymru edrych yn ôl ar rai llwyddiannau gwirioneddol ysbrydoledig mewn meysydd fel gwella cyfleoedd cyflogaeth i’r rhai sydd bellaf o’r farchnad lafur a datblygu cynaliadwy.
Yn CGGC rydym hefyd yn edrych yn ôl yn falch o’n gwaith gyda Cwmpas, gan helpu busnesau cymdeithasol i dyfu. Ond rydym hyd yn oed yn fwy balch, trwy ein tîm Buddsoddi Cymdeithasol Cymru, fod buddsoddiad yr UE wedi dod yn ffynhonnell gyllid ailgylchadwy a fydd yn cael ei ailfuddsoddi yn y sector ymhell ar ôl cau cyllid Ewropeaidd.
**Isod:** Darparodd prosiect Cronfa Cynhwysiant Gweithredol Cyngor Pobl Fyddar Cymru gyfleoedd cyflogaeth â chymorth i bobl fyddar gyda Trafnidiaeth Cymru. Rheolir y Gronfa Cynhwysiant Gweithredol gan CGGC, gyda chymorth cyllid gan Gronfeydd Strwythurol a Buddsoddi Ewropeaidd.
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Adroddiad blynyddol 2022/23
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## **Dathlu llwyddiannau’r sector yng Nghymru**
Cynhaliwyd digwyddiad dathlu ym mis Mawrth 2023 **i dynnu sylw at yr effaith y mae’r sector gwirfoddol wedi’i chael gan ddefnyddio Cyllid Ewropeaidd** . Clywsom ddiweddariad angerddol gan Vaughan Gething, Gweinidog yr Economi, a’r straeon ysbrydoledig gan rai o’r prosiectau yng Nghymru sydd wedi bod yn gwneud gwahaniaeth
enfawr i’r cymunedau maen nhw’n eu cefnogi. Yn y digwyddiad, lansiwyd _Effaith cyllid Ewropeaidd yng Nghymru,_ adroddiad yn edrych ar sut y llwyddodd mudiadau gwirfoddol Cymru, drwy eu cyfranogiad mewn cyllid Ewropeaidd, i gyfrannu ar draws ystod o faterion cymdeithasol allweddol.
**Chwith:** Vaughan Gething, Gweinidog yr Economi, yn siarad yn ein digwyddiad dathlu cyllid yr UE ym mis Mawrth
**Chwith:** Archwiliodd ein hadroddiad y gwahaniaeth a wnaed gan fudiadau gwirfoddol mewn cyfnod sy’n rhychwantu dros 20 mlynedd, diolch i gyllid Ewropeaidd
**Rydym wedi bod yn ymgysylltu â’r rhai sy’n gwneud y penderfyniadau yn San Steffan ac yn y Senedd,** gan eiriol dros gynnwys y sector gwirfoddol mewn unrhyw benderfyniadau am y ffrydiau cyllido newydd. Gwnaethom ni dynnu sylw at effaith colli cyllid yr UE a’r oedi o ran rhyddhau cyllid Cronfa Ffyniant Gyffredin y DU ar mudiadau gwirfoddol a’r bobl a’r cymunedau maen nhw’n
eu cefnogi. Gwnaethom hyn drwy ein hymgysylltiad â swyddogion y llywodraeth a rhanddeiliaid a phartneriaid lleol a rhanbarthol, ac arweiniodd ein gwaith dylanwadu at sylw lleol a chenedlaethol yn y wasg gan gynnwys yn The Guardian, ar BBC Cymru ac ar BBC Newsnight.
## Elusennau a chyflogwyr yn ei chael hi’n anodd oherwydd oedi ariannol ar ôl Brexit
Mae rhai grwpiau gwirfoddol wedi cau a ffermwyr yn sôn am broblemau ar ôl arafwch talu arian y DU yn lle arian yr UE
**----- Start of picture text -----**
Adroddiad blynyddol 2022/23
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Defnyddiodd Adferiad Recovery arian o’n Cronfa Cynhwysiant Gweithredol i helpu Rachel i baratoi ar gyfer byd gwaith
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**30**
## **Ein c llid y**
Mae’r ffigurau hyn yn rhoi trosolwg o’n perfformiad ariannol ar gyfer 2022/23.
Yn ystod y flwyddyn dosbarthwyd **£27.5 miliwn** mewn grantiau a benthyciadau i’r sector gwirfoddol. Ein hincwm oedd **£35 miliwn** a’n gwariant oedd **£33.2 miliwn.**
**Incwm Incwm cyfyngedig £35 miliwn £31.4 miliwn**
**----- Start of picture text -----**
Incwm anghyfyngedig
£3.6 miliwn
**----- End of picture text -----**
**----- Start of picture text -----**
1% <1%
4%
7%
10%
20%
48%
21%
99%
Grantiau derbyniadwy
Grantiau derbyniadwy
90%
Gwariant a adferwyd
Gweithgareddau
masnachu eraill Gweithgareddau masnachu eraill
Incwm cyfyngedig
Incwm o fuddsoddiadau
Incwm arall
**----- End of picture text -----**
**----- Start of picture text -----**
Incwm cyfyngedig
Incwm anghyfyngedig
**----- End of picture text -----**
Incwm o fuddsoddiadau
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## **Gwariant £33.2 miliwn**
**----- Start of picture text -----**
3%
4%
**----- End of picture text -----**
## Grantiau i’r sector
Costau staff (cyflogau, recriwtio, hyfforddi ac ati) Gorbenion (costau adeiladau, cyfarpar, cyfleustodau ac ati) Costau eraill (archwilio, ymgynghorwyr, marchnata ac ati)
Mae ein Cyfrifon Blynyddol llawn ac adroddiad yr archwilydd annibynnol ar y cyfrifon hynny ar gael ar wefan y Comisiwn Elusennau.
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## **Aelodau’r Bwrdd**
**Llywydd Ymddiriedolwyr Ysgrifenyddes Cynghorwyr Cyfreithiol** Michael Sheen Steve Brooks Tracey Lewis Geldards LLP (Ymddiswyddodd 17 Cwr y Ddinas Rhif 4 **Is-lywyddion** Tachwedd 2022) **Rhif cofrestru’r cwmni** Stryd Tyndall Tom Jones OBE Reham Bassal (Penodwyd 17 0425299 Caerdydd Tachwedd 2022) Margaret Thorne CBE DL CF10 4BZ Lindsay Cordery-Bruce **Rhif elusen** Peter Davies CBE (Cadeirydd Hugh James tan 17 Tachwedd 2022) Lisa Davies (Ymddiswyddodd 218093 Dau Sgwâr Canolog 17 Tachwedd 2022) **Cadeirydd** Rhian Davies **Swyddfa gofrestredig** Caerdydd CF10 1FS Dr Neil Wooding CBE Simon Harris Un Rhodfa’r Gamlas (Penodwyd 17 Tachwedd Lowri Jones (Penodwyd 17 Heol Dumballs, Capital Law 2022) Tachwedd 2022) Caerdydd Adeilad Capital Chris Lines CF10 5BF Stryd Tyndall **Is-gadeirydd** Mark Llewellyn Caerdydd Fran Targett OBE Kathryn Luckock (Penodwyd **Bancwyr** CF10 4AZ 17 Tachwedd 2022) Barclays Bank Plc **Trysorydd** Menai Owen-Jones Llys Windsor **Archwilydd** Colin Arnold Joe Stockley 1-3 Plas Windsor Bevan Buckland LLP Edward Watts MBE DL Caerdydd Llawr Gwaelod Kate Young CF10 3BX Cardigan House Castle Court Parc Menter Abertawe Abertawe SA7 9LA
**33**
## **Diolch**
## **Hoffai CGGC ddiolch i’n holl aelodau a’n partneriaid am eu cefnogaeth y flwyddyn hon yn ogystal â’r canlynol:**
abrdn
ACEVO Ateb
Barclays Bank PLC Bevan Buckland LLP
Big Learning Company Prifysgol Caerdydd Charities Aid Foundation
Comisiwn Elusennau Cymru a Lloegr Clear the Fog Comic Relief
Cwmpas (Canolfan Cydweithredol Cymru gynt) Cymdeithas Cyfieithwyr Cymru Cymen Data Cymru
Data Orchard Anabledd Cymru
Tîm Cymorth Ieuenctid a Lleiafrifoedd Ethnig (EYST) Geldards LLP
Helplu
Cynllun iechyd HSF
Hub Cymru Africa
Hugh James ITV Cymru Wales Keegan a Pennykid
Cymorth Canser Macmillan Cymru
Martyn Palfreman Consulting
Menter Iaith
Mercer Cronfa Gymunedol y Loteri
Genedlaethol
Cronfa Dreftadaeth y Loteri Genedlaethol
Cyngor Cenedlaethol Mudiadau Gwirfoddol
GIG Cymru
Nico
Y Brifysgol Agored yng Nghymru
Pride Cymru
ProMo Cymru
Pugh Computers Ltd
Recruit3
Richard Newton Consulting
Salesforce
Savage a Gray
SCG Cymru
The Scottish Council for Voluntary Organisations (SCVO)
Busnes Buddsoddi Cymdeithasol
Social Investment Scotland
Chwaraeon Cymru
Sustrans
Tantrwm Digital Media
Volunteering Matters
Volunteer Scotland
Swyddfa Cyllid Ewropeaidd Cymru (WEFO)
Llywodraeth Cymru
Comisiynydd y Gymraeg
Cymdeithas Llywodraeth Leol Cymru (CLlLC)
Wrigleys Solicitors
**34**
# **Datganiadau ariannol**
## **2022/23**
Yn yr adran hon ceir manylion ein cyfrifon a’n gweithgareddau ar gyfer blwyddyn ariannol 2022/23 gan gynnwys adroddiad blynyddol yr Ymddiriedolwyr, adolygiad a datganiadau ariannol, adroddiad strategol y grŵp, gwybodaeth ynglŷn â’n haelodau, ac adroddiad yr archwilydd annibynnol.
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## **Adroddiad blynyddol yr mddiriedolw r 2022/23 y y**
Mae’r ymddiriedolwyr, sydd hefyd yn Gyfarwyddwyr at ddibenion y Ddeddf Cwmnïau, yn cyflwyno eu hadroddiad a datganiadau ariannol archwiliedig yr elusen ar gyfer y flwyddyn a ddaeth i ben ar 31 Mawrth 2023.
## **Strwythur, llywodraethu a rheoli**
## **Dogfen lywodraethu**
Mae Cyngor Gweithredu Gwirfoddol Cymru (‘CGGC’) yn gwmni cyfyngedig drwy warant ac yn elusen gofrestredig. Ei ddogfennau llywodraethu yw’r Memorandwm a’r Erthyglau Cymdeithasu dyddiedig 9 Rhagfyr 1946, a ddiwygiwyd ddiwethaf ym mis Tachwedd 2016.
## **Recriwtio a phenodi ymddiriedolwyr**
Mae erthyglau cymdeithasu CGGC yn darparu ar gyfer bwrdd sy’n cynnwys dim
llai na chwech a dim mwy nag un-arbymtheg o ymddiriedolwyr. Caiff hyd at ddeuddeg o ymddiriedolwyr bwrdd CGGC eu hethol gan aelodau mewn Cyfarfod Cyffredinol Blynyddol a chaiff hyd at bedwar aelod eu penodi gan bwrdd CGGC. Bydd ymddiriedolwyr yn ymadael yn ôl trefn gylchdro, sef y rhai sydd wedi gwasanaethu am dair blynedd yn ddi-dor ar ôl cael eu hethol neu eu hailethol.
Bydd ymddiriedolwr sy’n ymddeol yn gymwys i gael ei ailethol am dymor pellach o dair blynedd ac ni chaiff yr un ymddiriedolwr fod yn y swydd am fwy na naw mlynedd yn olynol. Gall bwrdd CGGC gyfethol unrhyw un ar unrhyw adeg i lenwi swydd wag dros dro sy’n codi ar fwrdd CGGC. Yn dilyn ein proses ethol ymddiriedolwyr eleni ac etholiad ein haelodau ar gyfer y pum sedd wag ar y bwrdd, cymeradwyodd ein haelodau benodiad tri ymddiriedolwr newydd ac ailbenodi dau ymddiriedolwr presennol.
## **Croeso i’n Cadeirydd newydd**
Cafodd Dr Neil Wooding CBE ei groesawu’n ffurfiol fel Cadeirydd yn ein Cyfarfod Cyffredinol Blynyddol (AGM) ym mis Tachwedd 2022 gan gymryd yr awenau gan Peter Davies CBE. Ymunodd Neil â’r bwrdd ym mis Chwefror 2022 fel Darpar Gadeirydd yn dilyn proses recriwtio drwyadl a thryloyw.
Mae Neil wedi ymgymryd â nifer o rolau gwirfoddol ar hyd ei yrfa. Ei feysydd arbenigol yw datblygu pobl, newid sefydliadol ac amrywiaeth ddynol.
## **Cynefino a hyfforddi ymddiriedolwyr**
Mae ymddiriedolwyr newydd yn mynychu sesiwn gynefino ac yn cael llawlyfr cynhwysfawr i ymddiriedolwyr sy’n rhoi rhagor o wybodaeth am eu rôl a’u cyfrifoldebau. Caiff ymddiriedolwyr fynediad at adnoddau ar-lein i’w cefnogi yn eu rôl a darperir hyfforddiant mewnol
**36**
sy’n ymdrin â meysydd llywodraethu allweddol yn ôl yr angen.
Yn ystod 2022/23, cynhaliwyd nifer o sesiynau canolbwyntiedig ar gyfer ymddiriedolwyr, gan gynnwys hyfforddiant diweddaru ar ddiogelu, yn ogystal â diweddariadau ar wahanol raglenni gwaith.
## **Rheoli risg**
Mae Is-Bwyllgor Archwilio a Risg CGGC wedi cymeradwyo cofrestr risg gynhwysfawr y mae’n ei hadolygu’n gyson. Mae’r gofrestr risg yn nodi risgiau posibl, yn disgrifio’r camau y mae angen eu cymryd i leihau neu osgoi pob risg, pwy sy’n gyfrifol am gymryd y camau, a’r dyddiadau targed. Mae Cadeirydd yr Is-Bwyllgor Archwilio a Risg yn adrodd i’r Bwrdd er mwyn sicrhau bod pob un o’r ymddiriedolwyr yn cael yr wybodaeth ddiweddaraf.
## **Swyddi Anrhydeddus**
Mae gan CGGC bedair swydd anrhydeddus, ac mae’n falch o gael cymorth pobl â diddordeb a phrofiad helaeth yn y sector gwirfoddol.
Mae Llywydd anrhydeddus CGGC, Michael
Sheen yn hyrwyddo CGGC a’r sector bob cyfle a gaiff. Rydym wrth ein boddau fod Peter Davies CBE, y cyn-Gadeirydd, wedi derbyn y rôl o fod yn drydydd Is-lywydd i ni pan gamodd i lawr o’r Bwrdd ym mis Tachwedd 2022. Mae Peter wedi bod yn gefnogwr brwd o’r sector gwirfoddol, ac o ddatblygu cynaliadwy yn benodol, drwy gydol ei yrfa.
Mae Is-lywydd CGGC, Tom Jones OBE yn gweithio i gynnal a datblygu cysylltiadau cymdeithas sifil ledled Cymru, y DU ac Ewrop. Mae Is-lywydd CGGC, Margaret Thorne CBE DL yn parhau i gefnogi gwaith CGGC gyda phartneriaid lleol.
## **Strwythur y mudiad**
Aelod-fudiad yw CGGC. Mae’r aelodaeth ar agor i elusennau, grwpiau gwirfoddol, grwpiau cymunedol a mentrau cymdeithasol sy’n gweithio yng Nghymru. Mae gan bob aelod hawliau pleidleisio. Caiff aelodau eu hannog yn weithredol i lunio ein gwaith a chysylltu â rhwydwaith cyfoethog o bobl o’r un meddylfryd sydd â’r un weledigaeth.
Mae dau is-bwyllgor yn cynorthwyo’r bwrdd i gyflawni ei rôl: Pwyllgor Archwilio a Risg CGGC a Phwyllgor Cyllid CGGC. Cefnogir y bwrdd hefyd gan nifer o
baneli ymgynghori ariannol. Mae’r bwrdd yn gyfrifol am gymeradwyo a monitro’r cynlluniau strategol a gweithredol sy’n ganolbwynt ac yn sail i waith CGGC. Yn ystod y flwyddyn, gwnaethom ailstrwythuro er mwyn sicrhau cynaliadwyedd ein rôl i gefnogi’r sector gwirfoddol a chymunedol yn y dyfodol.
## **Partïon cysylltiedig**
Yn ystod 2010/11 sefydlodd yr elusen grŵp drwy gorffori dau is-gwmni perchnogaeth lwyr, Social Investment (Cymru) Ltd (a ailenwyd o WCVA Investments Ltd ar 24 Hydref 2014) at ddibenion sefydlu cronfa fenthyciadau, a WCVA Services Ltd at ddibenion gweinyddu gwasanaethau benthyca.
Mae Social Investment (Cymru) Ltd yn darparu buddsoddiad cymdeithasol ar gyfer ac ar ran y sector gwirfoddol yng Nghymru. Bydd yr is-gwmni hwn yn cael ei wneud yn segur yn ystod 2023/24 a bydd ei holl weithgarwch yn cael ei drosglwyddo i CGGC. Bydd Pwyllgor Buddsoddi Cymdeithasol yn cael ei sefydlu i gynorthwyo Bwrdd CGGC â’i ddyletswydd i gadw llygad ar gyfeiriad gweithgareddau cyllid ad-daladwy CGGC. Yn dilyn cwblhad prosiect blaenorol
**37**
a gyllidwyd gan Ewrop, mae WCVA Services Limited bellach yn segur. Cafodd trydydd is-gwmni, WCVA Trading Limited, ei gorffori yn ystod 2011/12; nid yw’r cwmni hwn yn weithredol ar hyn o bryd.
Gwnaeth ein pedwerydd is-gwmni, Cynnal Cymru - Sustain Wales (Cynnal Cymru) ymuno â grŵp CGGC ar 1 Ebrill 2018. Cynnal Cymru yw’r elusen genedlaethol dros ddatblygu cynaliadwy yng Nghymru. Mae Cynnal Cymru hefyd yn gwmni preifat cyfyngedig drwy warant. Mae Cynnal Cymru yn credu y gall pob mudiad gymryd camau i ymateb i heriau byd-eang mewn ffyrdd sydd o fudd iddyn nhw ac i’r bobl o’u cwmpas. Boed hynny’n talu’r Cyflog Byw Gwirioneddol fel y gall gweithwyr fyw ac nid bodoli yn unig, ail-lunio arferion busnes er mwyn gwneud cyn lleied â phosibl o niwed i’r amgylchedd, neu ymgysylltu â chyflogeion, cadwynau cyflenwi a chwsmeriaid i leihau’r allyriadau nwyon tŷ gwydr – maen nhw’n credu bod codi uchelgeisiau yn fuddiol i fudiadau yng Nghymru a thu hwnt, nawr ac yn y dyfodol.
Yn ystod 2022/23, rydym wedi gweithio gyda’n gilydd i hyrwyddo datblygu cynaliadwy a gwaith teg ar draws nifer
o feysydd polisi a phrosiectau gyda phartneriaid o’r sector cyhoeddus, y sector preifat a’r sector gwirfoddol. Mae grantiau a chontractau caffael a ddyfarnwyd i gyrff lle mae gan yr ymddiriedolwyr naill ai reolaeth uniongyrchol neu ddylanwad sylweddol wedi’u datgelu o fewn nodyn 8 y cyfrifon.
## **Amcanion a gweithgareddau**
## **Ein pwrpas**
Galluogi mudiadau gwirfoddol yng Nghymru i wneud mwy o wahaniaeth gyda’n gilydd
## **Ein gweledigaeth**
Dyfodol lle mae mudiadau gwirfoddol a gwirfoddoli yn ffynnu ledled Cymru, gan wella llesiant i bawb
## **Ein cenhadaeth**
Bydd CGGC yn gatalydd dros newid positif drwy gysylltu, galluogi a dylanwadu
## **Amcanion elusennol**
Amcanion yr elusen yw hybu pob diben neu unrhyw ddiben er budd y gymuned y bernir yn ôl y gyfraith ei fod yn ddiben elusennol.
## **Budd cyhoeddus**
Mae’r ymddiriedolwyr wedi talu sylw dyledus at ganllawiau’r Comisiwn Elusennau ar fudd cyhoeddus. Dangosir hyn gan broses ailstrwythuro’r mudiad a’r polisi buddsoddi. Mae’r ymddiriedolwyr yn hyderus bod gweithgareddau CGGC yn cadw at y rheoliadau ar fudd cyhoeddus.
Drwy weithio mewn partneriaeth gyda Chynghorau Gwirfoddol Sirol lleol a’n haelodaeth ehangach, gwnaethom ganolbwyntio ein hadnoddau ar y meysydd lle gallem wneud yr effaith fwyaf. Yn CGGC rydym yn bodoli i alluogi mudiadau gwirfoddol i wneud mwy o gwahaniaeth gyda’n gilydd.
**38**
## **Grantiau a ch llid y**
Gweinyddodd yr elusen 17 (2022: 18) cynllun grant yn ystod y flwyddyn a gwnaed taliadau grant i 560 (2022: 680) o fudiadau.
|Grantiau / cynlluniau|**2023**|**2023**|2022|2022|
|---|---|---|---|---|
||**Nifer y**|**Gwerth y**|Nifer y|Gwerth y|
||**grantiau**|**grantiau**|grantiau|grantiau|
||**a dalwyd**|**a dalwyd**|a dalwyd|a dalwyd|
|||**£**||£|
|Cynhwysiant Gweithredol – Dwyrain Cymru|**10**|**586,143**|12|460,899|
|Cynhwysiant Gweithredol – Ieuenctid Dwyrain Cymru|**9**|**394,385**|13|366,963|
|Cynhwysiant Gweithredol – Gorllewin Cymru a’r Cymoedd|**62**|**4,626,610**|74|2,892,702|
|Cynhwysiant Gweithredol – Ieuenctid Gorllewin|||||
|Cymru a’r Cymoedd|**29**|**1,318,852**|41|1,467,341|
|Cronfa Tyfu Busnesau Cymdeithasol – Gorllewin|||||
|Cymru a’r Cymoedd|**19**|**1,305,319**|13|537,228|
|Cronfa Tyfu Busnesau Cymdeithasol – Dwyrain Cymru|**5**|**299,761**|2|81,338|
|Cyllid Seilwaith – Cynghorau Gwirfoddol Sirol|**19**|**4,550,650**|19|5,460,053|
|Treth Tirlenwi|**62**|**1,373,964**|75|462,557|
|Cyngor Partneriaeth|**30**|**87,525**|29|87,525|
|Gwirfoddoli Cymru|**127**|**764,519**|157|1,864,849|
|Cysylltiadau Cymunedol Cymru ac Africa|**19**|**236,438**|31|927,283|
|Comic Relief|**21**|**959,080**|5|102,925|
|Helplu|**-**|**-**|-|-|
|Apêl Llifogydd Dennis
Partneriaeth Natur Leol LNP
Lleoedd Natur Lleol L4NP
Grant Datblygu Helplu
Cronfa Gwydnwch y Trydydd Sector
Cronfa Argyfwng y Sector Gwirfoddol
Kickstart
Ymchwil ar Wirfoddoli a Llesiant
NEWID
Net Zero
Incwm a gwariant arian cyfatebol ychwanegol a
ddenwyd drwy incwm o’r cynlluniau grant.|**-**
**21**
**99**
**-**
**-**
**-**
**14**
**-**
**2**
**12**
**548**
**315**|**-**
**14,644**
**9,127,569**
**-**
**-**
**-**
**18,000**
**-**
**218,704**
**150,000**
**26,032,163**
**3,185,198**|1
22
25
-
98
-
61
-
2
-
680
143|12,938
603,952
5,899,697
-
6,698,859
-
303,000
-
349,104
-
28,579,214|
|---|---|---|---|---|
|||||2,377,774|
## **Contractau drwy gaffael**
Gweinyddodd yr elusen 0 (2022: 0) o gynlluniau contractau drwy gaffael yn ystod y flwyddyn.
**39**
**40**
## **Aelodaeth**
Mae aelodaeth yn agored i unrhyw elusennau, grwpiau gwirfoddol neu fentrau cymdeithasol sydd ar waith yng Nghymru. Mae ein cynnig aelodaeth, a lansiwyd ym mis Medi 2021, wedi parhau i gael derbyniad da gyda’r system wefan newydd ar gyfer aelodaeth yn gweithio’n dda ar gyfer adnewyddu a cheisiadau aelodaeth newydd. Gwnaethom gyflwyno nifer o ddigwyddiadau yn arbennig ar gyfer aelodau yn ystod 2022/23 gan gynnwys ein Cyfarfod Cyffredinol Blynyddol a digwyddiad Diwrnod Rhyngwladol y Menywod. Fe wnaethom hefyd ymgysylltu ag aelodau ar yr argyfwng costau byw drwy gasglu a dadansoddi adborth ar heriau allweddol a threfnu sesiynau rhithwir pwrpasol i fynd i’r afael â’r heriau hyn.
## **Aelodaeth**
**----- Start of picture text -----**
572 602
700
**----- End of picture text -----**
**----- Start of picture text -----**
600
500
400
300
200
100
0
2022 2023
**----- End of picture text -----**
**41**
## **Adol iad ariannol 2022/23 yg**
Yn ystod y flwyddyn, gwnaeth CGGC gynhyrchu cyfanswm incwm gweithredu o £35 miliwn. Prif ffynonellau cyllido’r elusen yw cyllid grant a benthyciad gan Lywodraeth Cymru, Ewrop, Comic Relief a chyllidwyr eraill i gefnogi ei weithgareddau craidd, gwaith prosiect penodol a chymorth parhaus i’r sector gwirfoddol. Caiff cyllid uniongyrchol hefyd ei gynhyrchu drwy ddarparu gwasanaethau a gweithgareddau ar gyfer ei aelodau, gan gynnwys hyfforddiant, cyhoeddiadau a chynadleddau.
Rhennir yr incwm hwn, ynghyd â’r gwariant yr eir iddo, rhwng gweithgareddau anghyfyngedig a chyfyngedig. Mae’r tabl canlynol yn rhoi dadansoddiad pellach o berfformiad ariannol yr elusen er mwyn helpu i roi darlun clir o’r sefyllfa’n ymarferol. Cefnogir hyn ymhellach gan y naratif isod:
**42**
## **Dadansoddiad o sefyllfa ariannol gyfunol CGGC**
||**Anghyfyngedig**|**Cyfyngedig**|**Cyfanswm**|
|---|---|---|---|
||**£**|**£**|**£**|
|Incwm gweithredu|3,350,366|31,162,854|34,513,220|
|Costau gweithredu|(2,989,603)|(30,241,036)|(33,230,639)|
|**Canlyniadau gweithredu**|**360,763**|**921,818**|**1,282,581**|
|Trosglwyddiadau rhwng cronfeydd|78,228|(78,228)|-|
|Incwm buddsoddi|243,492|259,247|502,739|
|Enillion ar ôl ailbrisio buddsoddiadau|(12,793)|-|(12,793)|
|**Sefyllfa ariannol cyn addasiadau pensiwn**|**669,690**|**1,102,837**|**1,772,527**|
|Addasiadau pensiwn *|7,030,000|-|7,030,000|
|Ased heb ei gydnabod|(7,160,000)|-|(7,160,000)|
|**Sefyllfa derfynol**|**539,690**|**1,102,837**|**1,642,527**|
|Balansau a ddygwyd ymlaen|9,101,608|5,405,866|14,507,474|
|Addasiad o’r fwyddyn gynt|(1,180,000)|-|(1,180,000)|
|Balansau a gariwyd ymlaen|8,461,298|6,508,703|14,970,001|
*Mae swm o £130,000 o’r addasiad pensiwn o fewn incwm arall ar hyn o bryd (£50 mil) ac yn gwrthbwyso costau’r cyflogau (£80 mil).
**43**
## **Gweithgarwch anghyfyngedig**
Mae’r enillion gweithredu net o £670 mil a adroddir ar weithgarwch anghyfyngedig yn cynnwys yr addasiad pensiwn uchod o £130 mil.
Cyfanswm y cyllid anghyfyngedig a gariwyd ymlaen ar 31 Mawrth 2023 oedd £8.5 miliwn. O hyn, mae’r Bwrdd wedi dynodi £3.10 miliwn ar gyfer cronfa eiddo, costau pontio’r cynllun pensiwn, y costau a ragwelir o gau prosiectau Ewropeaidd, costau i gefnogi datblygiad a chynaliadwyedd parhaus yr elusen a chostau dylunio cam 2 y datblygiad sefydliadol, sy’n gadael cronfeydd cyffredinol anghyfyngedig o £5.4 mil. Nid yw’r cronfeydd hyn yn cynnwys rhwymedigaeth nac ased pensiwn, oherwydd gall CGGC ddim ond cydnabod swm y gellir ei adennill. Mae strategaeth ariannol bwyllog a gofalus yn cael ei dilyn i sicrhau bod cronfeydd anghyfyngedig yr elusen yn cael eu diogelu i gefnogi cynaliadwyedd parhaus y mudiad – ac mae rheoli’r cronfeydd rhydd yn erbyn symudiad y Cynllun Pensiwn Llywodraeth Leol (LGPS) yn her.
## **Gweithgarwch cyfyngedig**
Mae’r holl brosiectau cyfyngedig yn cael eu cyllido’n llawn. Mae’r symudiad cadarnhaol o £1.1 miliwn yn cynrychioli’r symudiad net yn y flwyddyn yn erbyn y cronfeydd sydd gan CGGC ar weithgarwch benthyciadau o ran CIF 1, CIF 2, Asda a chynlluniau benthyciadau Gwydnwch. Mae’r prif gynnydd y flwyddyn hon wedi dod yn sgil rhyddhau swm sylweddol o incwm i gronfeydd cyfyngedig mewn perthynas ag ad-dalu benthyciadau o fewn y cynllun benthyciadau Gwydnwch.
Cyfanswm y cronfeydd cyfyngedig a gariwyd ymlaen ar 31 Mawrth 2023 oedd £6.5 miliwn, sy’n cynrychioli arian a dyledion heb eu talu ar gyllid a ddyfarnwyd gan gynlluniau benthyca amrywiol, net unrhyw ddarpariaethau ar gyfer dyled goll. Yn unol â strategaeth ariannol CGGC, mae gwariant ar bob prosiect cyfredol yn cael ei fonitro a’i reoli’n ofalus er mwyn sicrhau nad oes colledion yn codi ar weithgarwch cyfyngedig sy’n cael ei gyllido’n llawn.
## **Gwirfoddolwyr**
Yn ogystal â’i ymddiriedolwyr gwirfoddol, mae 84 o unigolion a chanddynt sgiliau a phrofiad perthnasol yn gwasanaethu fel aelodau gwirfoddol o’r byrddau prosiect a’r panel benthyciadau ac yn cynorthwyo CGGC drwy ddarparu arbenigedd ar wahanol gynlluniau grant neu gynllunio gwahanol agweddau ar ei waith.
## **Polisi grantiau a chyllido**
Mae’r ymddiriedolwyr yn hysbysebu pob cynllun grant a chyllido ac yn gwahodd ceisiadau gan fudiadau cymwys. Caiff ceisiadau eu hasesu yn erbyn meini prawf penodol ac argymhellion a wneir gan y byrddau prosiect a’r panel benthyciadau, a benodir gan y bwrdd a’u cadeirio gan aelodau bwrdd, gan gyflwyno trawstoriad eang o arbenigedd. Cedwir at godau ymddygiad llym, gan gynnwys cofrestru buddiannau. Cyhoeddir yr holl ddyfarniadau’n gyhoeddus.
**44**
## **Polisi buddsoddi**
Mae’r ymddiriedolwyr yn buddsoddi’n bennaf mewn adneuon banc y farchnad arian, ond hefyd mewn rhai buddsoddiadau llog sefydlog, gyda’r nod o sicrhau enillion rhesymol gyda chyn lleied â phosibl o risg.
## **Polisi cronfeydd**
Mae’r ymddiriedolwyr wedi gosod polisi sy’n ei gwneud yn ofynnol i gronfeydd gael eu cadw ar lefel sy’n sicrhau y gall gweithgarwch craidd CGGC barhau pe bai cyllidwr mawr yn lleihau ei gyllid neu’n ei dynnu’n ôl, a bod cyfran o’r cronfeydd ar gael ar ffurf y gellir cael gafael arnynt yn hawdd. Mae’r ymddiriedolwyr yn ystyried mai cronfeydd y gellid eu gwireddu’n rhwydd yw’r symiau y gellid eu troi’n arian parod yn hawdd pe bai angen gwneud hynny. Yn ôl yr ymddiriedolwyr, cronfeydd y gellir cael gafael arnynt yn hawdd yw’r swm o gyllid y gellir ei droi’n arian parod yn hawdd pe bai’r angen yn codi. Mae cyfrifo lefel ofynnol y cronfeydd yn rhan annatod o gylchred gynllunio, cyllidebu a rhagweld CGGC.
Mae’n ystyried y risgiau sy’n gysylltiedig â phob ffrwd incwm a gwariant yn wahanol i’r swm a neilltuwyd; lefel y gweithgarwch arfaethedig; ac ymrwymiadau CGGC.
Mae’r ymddiriedolwyr yn asesu ac yn adolygu’r polisi cronfeydd yn ystod y flwyddyn. Maen nhw’n trafod y cronfeydd y gellir eu troi’n arian parod yn hawdd, ymrwymiadau CGGC a gwerth buddsoddiadau ar y farchnad. Caiff y prif risgiau i’r incwm a gwariant eu hamlygu a chyfrifir canlyniadau ariannol posibl symudiadau niweidiol. Mae’r ymddiriedolwyr yn defnyddio’r wybodaeth hon i sicrhau y cedwir lefel ddigonol o gronfeydd y gellir eu troi’n arian parod yn hawdd. Mae gan yr ymddiriedolwyr gronfeydd anghyfyngedig dynodedig, gwerth cyfanswm o £3.1 miliwn, y disgwylir iddynt gael eu rhyddhau yn ystod y tair i bum mlynedd nesaf.
Gellir gweld manylion y cronfeydd anghyfyngedig sydd gan yr elusen yn nodyn 17 y cyfrifon.
## **Yr ymddiriedolwyr a chynghorwyr yr elusen**
Gellir dod o hyd i wybodaeth am yr ymddiriedolwyr a’r cynghorwyr eraill a wasanaethodd yr elusen yn ystod y cyfnod hwn, ynghyd â manylion gweinyddol eraill ynghylch yr elusen, ar dudalen 32 yr Adroddiad Blynyddol uchod.
## **Cyfrifoldebau’r ymddiriedolwyr**
Mae’r ymddiriedolwyr yn gyfrifol am baratoi’r Adroddiad Blynyddol a’r datganiadau ariannol yn unol â’r gyfraith berthnasol a Safonau Cyfrifyddu’r Deyrnas Unedig (Arferion Cyfrifyddu a Dderbynnir yn Gyffredinol yn y Deyrnas Unedig).
Mae’r gyfraith cwmnïau yn gofyn i ymddiriedolwyr baratoi datganiadau ariannol ar gyfer pob blwyddyn ariannol sy’n rhoi darlun teg a chywir o sefyllfa’r elusen a’r adnoddau sy’n dod i mewn ac yn mynd allan yn ystod y cyfnod hwnnw.
**45**
Wrth baratoi’r datganiadau ariannol hyn, mae angen i’r ymddiriedolwyr wneud y canlynol:
- Dewis polisïau cyfrifyddu addas a’u rhoi ar waith yn gyson
- Llunio barn ac amcangyfrifon sy’n rhesymol ac yn ddarbodus
- Datgan a ddilynwyd y safonau cyfrifyddu perthnasol, yn unol ag unrhyw amrywiadau perthnasol sydd wedi’u datgelu a’u hesbonio yn y datganiadau ariannol
- Paratoi’r datganiadau ariannol ar sail busnes hyfyw, oni bai ei fod yn amhriodol rhagdybio y bydd yr elusen yn parhau ar y sail honno
Mae’r ymddiriedolwyr yn gyfrifol am gadw cofnodion cyfrifyddu priodol sy’n datgelu’n rhesymol gywir ar unrhyw adeg beth yw sefyllfa ariannol yr elusen ac a fydd yn eu galluogi i sicrhau bod y datganiadau ariannol yn cydymffurfio â Deddf Cwmnïau 2006.
Hyd y gŵyr yr ymddiriedolwyr:
Nid oes gwybodaeth archwilio berthnasol nad yw archwilwyr y cwmni yn ymwybodol ohoni; ac
Mae’r ymddiriedolwyr wedi cymryd yr holl gamau y dylent fod wedi eu cymryd i wneud eu hunain yn ymwybodol o unrhyw wybodaeth archwilio berthnasol ac i sicrhau bod yr archwilwyr yn ymwybodol o’r wybodaeth honno.
Mae’r ymddiriedolwyr yn gyfrifol am gynnal yr wybodaeth gorfforaethol ac ariannol sydd ar wefan yr elusen ac am uniondeb yr wybodaeth honno. Gall deddfwriaeth yn y Deyrnas Unedig sy’n ymwneud â pharatoi a lledaenu datganiadau ariannol fod yn wahanol i ddeddfwriaeth mewn awdurdodaethau eraill.
## **Archwilydd**
Cyflwynwyd penderfyniad ynghylch penodi’r archwilwyr, Bevan Buckland LLP, i’r aelodau yn ystod Cyfarfod Cyffredinol Blynyddol 2019, yn unol ag adran 384 Deddf Cwmnïau 2006. Roedd y penodiad am gyfnod o dair blynedd gydag opsiwn i’w ymestyn am ddwy flynedd bellach. Cyflwynwyd penderfyniad i ymestyn y penodiad presennol am ddwy flynedd bellach i’r aelodau yn ystod Cyfarfod Cyffredinol Blynyddol 2022.
DRWY ORCHYMYN Y BWRDD
**Tracey Lewis** Ysgrifennydd y Cwmni
20 Medi 2023
Mae’r ymddiriedolwyr hefyd yn gyfrifol am ddiogelu asedau’r elusen ac felly, am gymryd camau rhesymol i atal a chanfod twyll a mathau eraill o afreoleidd-dra.
## **CYNGOR GWEITHREDU GWIRFODDOL CYMRU CWMNI CYFYNGEDIG DRWY WARANT**
## **DATGANIADAU ARIANNOL AR GYFER Y FLWYDDYN A DDAETH I BEN AR 31 MAWRTH 2023 Datganiad Cyfunol o weithgareddau ariannol**
## **INCWM**
|**Cronfeydd**
**Anghyfyngedig**
Nodyn
**£**
**Incwm o weithgareddau Masnachu:**
Gweithgareddau masnachu eraill
3
**747,199**
Incwm o fuddsoddiadau
4
**243,492**
**Incwm o weithgareddau Elusennol:**
Grantiau derbyniadwy
5
**1,712,405**
Incwm arall
5
**158,845**
Gwariant wedi’i adennill
**731,917**
Elw o Werthu Eiddo
5
**-**
**Cyfanswm incwm a gwaddolion**
**3,593,858**
**GWARIANT**
**Costau cynhyrchu cronfeydd:**
Gwariant ar godi arian
9
**627,672**
Gwariant ar weithgareddau elusennol 9
**2,361,931**
**Cyfanswm gwariant**
**2,989,603**
**Incwm Net/(gwariant)**
**604,255**
Trosglwyddiadau rhwng cronfeydd
**78,228**
Enillion actwaraidd ar gynllun
pensiwn â buddion wedi’u difnio
**7,030,000**
Ased heb ei gydnabod
**(7,160,000)**
(Colledion) ar ailbrisio
buddsoddiadau
**(12,793)**
**Symudiad net mewn cronfeydd**
**539,690**
Balans a ddygwyd ymlaen
**7,921,608**
Addasiad o’r fwyddyn gynt
26
**-**
**Balans a gariwyd ymlaen**
**8,461,298**|**Cronfeydd**
**Cyfyngedig**
**£**
**17,509**
**259,247**
**31,145,345**
**-**
**-**
**-**
**31,422,101**
**-**
**30,241,036**
**30,241,036**
**1,181,065**
**(78,228)**
**-**
**-**
**-**
**1,102,837**
**5,405,866**
**-**
**6,508,703**|
**Cyfanswm**
Cyfanswm
**Cronfeydd**
Cronfeydd
**2023**
2022
(fel yr
ailddatganwyd)
**£**
£
**764,708**
738,459
**502,739**
243,259
**32,857,750**
35,706,000
**158,845**
63,409
**731,917**
896,763
**-**
1,362,669
**35,015,959**
39,010,559
**627,672**
558,602
**32,602,967**
34,955,118
**33,230,639**
35,513,720
**1,785,320**
3,496,839
**-**
-
**7,030,000**
4,610,000
**(7,160,000)**
-
**(12,793)**
(5,444)
**1,642,527**
8,101,395
**13,327,474**
6,406,079
**-**
(1,180,000)
**14,970,001**
13,327,474|
**Cyfanswm**
Cyfanswm
**Cronfeydd**
Cronfeydd
**2023**
2022
(fel yr
ailddatganwyd)
**£**
£
**764,708**
738,459
**502,739**
243,259
**32,857,750**
35,706,000
**158,845**
63,409
**731,917**
896,763
**-**
1,362,669
**35,015,959**
39,010,559
**627,672**
558,602
**32,602,967**
34,955,118
**33,230,639**
35,513,720
**1,785,320**
3,496,839
**-**
-
**7,030,000**
4,610,000
**(7,160,000)**
-
**(12,793)**
(5,444)
**1,642,527**
8,101,395
**13,327,474**
6,406,079
**-**
(1,180,000)
**14,970,001**
13,327,474|
|---|---|---|---|
||||39,010,559|
||||558,602
34,955,118|
||||35,513,720|
||||3,496,839
-
4,610,000
-
(5,444)|
||||8,101,395|
||||6,406,079
(1,180,000)|
||||13,327,474|
Caiff holl weithgareddau’r elusen eu hystyried fel rhai parhaus. Mae cronfeydd anghyfyngedig yn cynnwys £3,070,251 (2022: £3,053,547) o gronfeydd dynodedig a chynaliadwy (gweler nodyn 17).
**46**
## **Cyfrif incwm a gwariant y grŵp**
|**Cronfeydd**
**Cronfeydd**
**Anghyfyngedig Cyfyngedig**
Nodyn
**£**
**£**
Incwm
**3,350,366**
**31,162,854**
Costau gweithredu
9
**(2,989,603) (30,241,036)**
**360,763**
**921,818**
Incwm buddsoddiad
4
**243,492**
**259,247**
**Incwm net**
**604,255**
**1,181,065**|**Cyfanswm**
**2023**
**£**
**34,513,220**
**(33,230,639)**
**1,282,581**
**502,739**
**1,785,320**|Cyfanswm
2022
£
38,767,300
(35,513,720)
3,253,580
243,259
3,496,839|
|---|---|---|
Caiff holl weithgareddau’r elusen eu hystyried fel rhai parhaus.
**47**
## **Mantolen Gyfunol**
|**Nodyn**
**ASEDAU SEFYDLOG**
Asedau diriaethol
12
**Asedau cyfredol**
Buddsoddiadau
13
Dyledwyr: symiau sy’n ddyledus o fewn blwyddyn
14
Dyledwyr: symiau sy’n ddyledus ar ôl blwyddyn
14
Arian yn y banc
Credydwyr: symiau sy’n ddyledus o fewn blwyddyn
15
**Asedau cyfredol net**
**Cyfanswm asedau heb gynnwys rhwymedigaethau cyfredol**
Credydwyr: symiau sy’n ddyledus ar ôl mwy na blwyddyn
15
**Cynllun pensiwn â buddion wedi’u difnio**
23
**Asedau net**
**CRONFEYDD**
**Cyfanswm cronfeydd anghyfyngedig**
17
Cyfyngedig:
Gwarged - sy’n ymwneud â benthyciadau hirdymor a ddyfarnwyd
Gwarged - arall
**Cyfanswm cronfeydd cyfyngedig**
18
**CYFANSWM CRONFEYDD**|**2023**
2022
(fel yr
ailddatganwyd)
**£**
£
**277,781**
308,966
**79,254**
92,046
**12,324,385**
7,905,904
**5,060,601**
5,053,829
**13,609,831**
20,251,220
**31,074,071**
33,302,999
**(8,885,777)**(11,909,000)
**22,188,294**
21,393,999
**22,466,075**
21,702,965
**(7,496,074)**
(8,375,491)
**-**
-
**14,970,001**
13,327,474
**8,461,298**
7,921,608
**3,260,044**
3,183,377
**3,248,659**
2,222,489
**6,508,703**
5,405,866
**14,970,001**
13,327,474|
|---|---|
Cymeradwywyd y datganiadau ariannol hyn gan yr aelodau Bwrdd ar 20 Medi 2023 ac fe’u llofnodir ar eu rhan gan:
Dr Neil Wooding CBE CJ Arnold Cadeirydd Trysorydd
Rhif Cofrestru’r Cwmni. 0425299
Mae’r polisïau a’r nodiadau cysylltiedig yn ffurfio rhan o’r datganiadau ariannol hyn.
**48**
## **Mantolen yr Elusen**
|Nodyn
**Asedau sefydlog**
Asedau diriaethol
12
**Asedau cyfredol**
Buddsoddiadau
13
Dyledwyr: symiau sy’n ddyledus o fewn blwyddyn
14
Dyledwyr: symiau sy’n ddyledus ar ôl blwyddyn
14
Arian yn y banc
Credydwyr: symiau sy’n ddyledus o fewn blwyddyn
15
**Asedau cyfredol net**
**Cyfanswm asedau heb gynnwys rhwymedigaethau cyfredol**
Credydwyr: symiau sy’n ddyledus ar ôl mwy na blwyddyn
15
**Cynllun pensiwn â buddion wedi’u difnio**
23
**Asedau net**
**CRONFEYDD**
**Cyfanswm cronfeydd anghyfyngedig**
17
Cyfyngedig:
Gwarged - sy’n ymwneud â benthyciadau hirdymor a ddyfarnwyd
Gwarged - arall
**Cyfanswm cronfeydd cyfyngedig**
18
**CYFANSWM CRONFEYDD**|**2023**
2022
(fel yr
ailddatganwyd)
**£**
£
**277,781**
308,966
**79,257**
92,049
**12,241,008**
8,922,285
**5,060,601**
4,081,976
**13,422,067**
20,023,024
**30,802,933**
33,119,334
**(8,779,920)**(11,806,710)
**22,023,013**
21,312,624
**22,300,794**
21,621,590
**(7,496,074)**
(8,375,491)
**-**
-
**14,804,720**
13,246,099
**8,296,017**
7,840,233
**3,260,044**
2,145,385
**3,248,659**
3,260,481
**6,508,703**
5,405,866
**14,804,720**
13,246,099|
|---|---|
Cymeradwywyd y datganiadau ariannol hyn gan yr aelodau Bwrdd ar 20 Medi 2023 ac fe’u llofnodir ar eu rhan gan:
Dr Neil Wooding CBE CJ Arnold Cadeirydd Trysorydd
Rhif Cofrestru’r Cwmni. 0425299
Mae’r polisïau a’r nodiadau cysylltiedig yn ffurfio rhan o’r datganiadau ariannol hyn.
**49**
## **Datganiad o lif arian y grŵp**
|**Llifau arian o weithgareddau gweithredu**
**_Gwariant net ar gyfer y cyfnod adrodd_**
**Addasiadau ar gyfer:**
Costau dibrisiant
(Elw) ar waredu asedau diriaethol sefydlog
Llog a dderbyniwyd
Gostyngiad (cynnydd) mewn dyledwyr
Gostyngiad/mewn credydwyr
Symudiad anariannol parthed addasiad Pensiwn
â Buddion wedi’u Difnio
**Arian net a ddefnyddiwyd mewn gweithgareddau gweithredu**
**Llifau arian o weithgareddau buddsoddi:**
Enillion a dderbyniwyd o werthiant eiddo
Prynu gosodiadau a ftiadau
Ailddosbarthiad ased diriaethol sefydlog
Llog a dderbyniwyd
**_Arian net a ddefnyddiwyd mewn gweithgareddau buddsoddi_**
**_Newid mewn arian a symiau sy’n cyfateb i arian parod yn y cyfnod adrodd_ **
**Arian a symiau sy’n cyfateb i arian parod ar ddechrau’r cyfnod adrodd**
**Arian a symiau sy’n cyfateb i arian parod ar ddiwedd y cyfnod adrodd**|**2023**
**£**
**1,785,320**
**31,153**
**-**
**502,739**
**(4,425,254)**
**(3,902,640)**
**(130,000)**
**(7,924,002)**
**-**
**-**
32
**(502,739)**
**(502,739)**
**(6,641,389)**
**20,251,220**
**13,609,831**|2022
£
3,496,839
2,595
(1,370,000)
243,259
412,815
(4,058,244)
80,000|
|---|---|---|
|||(1,192,736)|
|||1,730,000
(311,561)
-
(243,259)|
|||1,175,180|
|||(17,556)|
|||20,268,776
20,251,220|
Mae’r polisïau a’r nodiadau cysylltiedig yn ffurfio rhan o’r datganiadau ariannol hyn
**50**
## **Nodiadau i’r datganiadau ariannol**
## **Gwybodaeth Gyffredinol**
Mae Cyngor Gweithredu Gwirfoddol Cymru yn gwmni cyfyngedig trwy warant ac yn elusen gofrestredig wedi’i hymgorffori yn y Deyrnas Unedig. Cyfeiriad y swyddfa gofrestredig yw Un Rhodfa’r Gamlas, Heol Dumballs, Caerdydd, CF10 5BF
Nod yr elusen yw cyflwyno gwybodaeth, hyfforddiant a chyngor i gefnogi gwirfoddoli, llywodraethu, cyllido a diogelu; a hyrwyddo a chefnogi cyfraniad y trydydd sector at feysydd polisi pwysig.
Mae’r datganiadau ariannol yn cael eu paratoi mewn sterling, sef arian swyddogol y grŵp, a’i dalgrynnu i’r £1 agosaf.
## **1. Polisïau cyfrifyddu**
Dyma’r prif bolisïau cyfrifyddu a fabwysiadwyd, y dyfarniadau a’r prif ffynonellau o ansicrwydd amcangyfrif wrth baratoi’r datganiadau ariannol:
## **Sail paratoi**
Paratowyd y cyfrifon ar sail busnes gweithredol o dan y confensiwn cost hanesyddol, fel y’i haddaswyd trwy gynnwys buddsoddiadau asedau sefydlog ar werth y farchnad. Mae’r Ymddiriedolwyr o’r farn nad oes unrhyw ansicrwydd perthnasol sy’n galw amheuaeth ynghylch gallu Cyngor Gweithredu Gwirfoddol Cymru i barhau fel busnes gweithredol.
Paratowyd y datganiadau ariannol yn unol â’r Datganiad o Arferion a Argymhellir “Cyfrifyddu ac Adrodd gan Elusennau” (Elusennau SORP FRS102) a Deddf Cwmnïau 2006, ac yn unol â’r safonau cyfrifyddu perthnasol, gan gynnwys Safon Adrodd Ariannol 102 (y DU a Gweriniaeth Iwerddon).
Mae paratoi datganiadau ariannol yn unol â FRS 102 yn mynnu defnyddio amcangyfrifon cyfrifyddu critigol penodol. Mae hefyd yn mynnu bod rheolwyr yn arfer eu barn wrth gymhwyso polisïau cyfrifyddu’r Cwmni (gweler nodyn 2).
## **Sail cyfuno**
Mae’r datganiadau ariannol cyfunol yn ymgorffori datganiadau ariannol yr Elusen a holl ymgymeriadau’r grŵp. Gan fod Datganiad cyfunol o Weithgareddau Ariannol a chyfrif incwm a gwariant yn cael ei gyhoeddi, mae Datganiad ar wahân o Weithgareddau Ariannol y rhiant-gwmni yn cael ei hepgor o ddatganiadau ariannol y grŵp drwy rinwedd adran 408 o Ddeddf Cwmnïau 2006.
## **Busnes Gweithredol**
Mae’r grŵp a’r elusen yn bodloni eu gofynion cyfalaf gwaith dyddiol drwy eu cyfleusterau banc. Mae’r cyflyrau economaidd cyfredol yn parhau i greu ansicrwydd. Mae’r cyfarwyddwyr wedi ystyried sefyllfa fasnachu’r cwmni at y dyfodol, ac yn seiliedig ar ganlyniadau masnachu gwirioneddol ers diwedd y flwyddyn, maent yn hyderus bod modd defnyddio’r egwyddor busnes gweithredol mewn perthynas â’r datganiadau ariannol.
## **Cyfrifyddu cronfeydd**
Defnyddir cronfeydd cyfyngedig at ddibenion penodol a osodir gan y rhoddwr. Bydd y cyfryw ddibenion yn cyd-fynd ag amcanion cyffredinol y mudiad. Codir gwariant at y dibenion hynny ar y gronfa, ynghyd â dyraniad teg o orbenion a chostau cefnogi.
Rhoddion neu adnoddau eraill sy’n dod i mewn a geir neu a gynhyrchir i’w gwario ar amcanion cyffredinol yr elusen yw cronfeydd anghyfyngedig.
Mae cronfeydd dynodedig yn gronfeydd anghyfyngedig sydd wedi’u dynodi at ddibenion penodol gan yr Ymddiriedolwyr, ar gyfer gwaith angenrheidiol mewn cysylltiad â darparu gwasanaethau yn barhaus, ond sy’n methu â bodloni meini prawf llym y rhwymedigaeth gontractiol a osodir yn FRS102.
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## **Nodiadau i’r datganiadau ariannol**
## **Incwm a gwaddolion**
## **RHODDION AC ANRHEGION**
Cynhwysir yr holl roddion ac anrhegion ariannol yn llawn yn y datganiad o weithgareddau ariannol pan fyddant yn dderbyniadwy, a bwrw nad yw’r rhoddwr wedi gosod cyfyngiadau ar amseriad y gwariant perthnasol, ac os felly oedir cydnabyddiaeth hyd nes y mae’r rhagamod wedi’i fodloni.
## **GRANTIAU DERBYNIADWY**
Cynhwysir grantiau refeniw fel adnoddau sy’n dod i mewn yn y cyfnod y maent yn perthyn iddo a bwrw bod amodau i’w derbyn wedi’u bodloni.
Cynhwysir grantiau ar gyfer cyllid craidd fel incwm gwirfoddol yn y cyfnod y maent yn perthyn iddo.
Cynhwysir grantiau i brynu asedau sefydlog i adnoddau cyfyngedig sy’n dod i mewn yn y cyfnod y cododd y gwariant ynddo os yw’r amodau i’w derbyn wedi’u bodloni. Cynhwysir dibrisiad ar yr asedau sefydlog a brynwyd gyda’r cyfryw grantiau yn y gronfa gyfyngedig.
## **INCWM BUDDSODDIADAU**
Cyfrifir am incwm buddsoddi ar sail croniadau. Daw’r incwm hwn o ddifidendau cyfranddaliadau, llog banc a llog o’r benthyciadau buddsoddi cymdeithasol.
## **INCWM MASNACHU**
Cyfrifir am incwm buddsoddi ar sail croniadau. Mae’r incwm hwn yn cynnwys hyfforddiant allanol a ddarperir, lesau tenantiaid, biwro’r gyflogres ac aelodaeth.
## **Gwariant**
## **GRANTIAU TALADWY**
Cynhwysir grantiau taladwy yn y cyfnod pan fodlonir yr amodau perfformiad sydd ynghlwm wrth y taliad grant neu, pan nad oes amodau perfformiad, pan gyfyd rhwymedigaeth gyfreithiol neu adeiladol.
## **GWARIANT ARALL**
Cydnabyddir gwariant ar sail gronnol fel y cyfyd rhwymedigaeth. Mae gwariant yn cynnwys unrhyw TAW na ellir ei hadennill yn llawn, a chaiff ei adrodd fel rhan o’r gwariant y mae’n perthyn iddo:
- Costau cynhyrchu cronfeydd yw’r costau sydd ynghlwm wrth ddenu incwm gwirfoddoli a’r costau masnachu i godi arian.
- Gwariant elusennol yw’r costau hynny y mae’r elusen yn mynd iddynt wrth gynnal ei gweithgareddau a’i gwasanaethau i’w buddiolwyr. Mae’n cynnwys costau y gellir eu dyrannu’n uniongyrchol i’r cyfryw weithgareddau a’r costau hynny o natur anuniongyrchol sy’n angenrheidiol i’w cefnogi.
- Mae costau llywodraethu yn cynnwys y costau hynny sydd ynghlwm wrth ateb gofynion cyfansoddiadol a statudol yr elusen ac yn cynnwys y ffioedd a’r costau archwilio sydd ynghlwm wrth reolaeth strategol yr elusen.
- Dyrannir pob cost rhwng categorïau gwario y SoFA mewn ffordd sy’n adlewyrchu’r defnydd o’r adnodd. Caiff costau sydd ynghlwm wrth weithgaredd penodol eu dyrannu’n uniongyrchol, a chaiff eraill eu dyrannu ar sail briodol.
## **INCWM ARALL**
Cynhwysir pob incwm arall yn y datganiad o weithgareddau ariannol yn y cyfnod y mae’r incwm yn perthyn iddo a bwrw bod gan yr elusen hawl gyfreithiol i’r incwm. Ni chynhwysir cyllid cyfatebol yn y cyfrifon hyn ond cyfeirir at y swm yn adroddiad yr ymddiriedolwyr a nodyn 8.
## **GWARIANT WEDI’I ADENNILL**
Mae gwariant wedi’i adennill yn ymwneud â gorbenion y gellir ailgodi tâl amdanynt yn ystod y flwyddyn, sy’n cynnwys taliadau cyfieithu, meddiannu a defnyddiau traul, hyfforddiant staff mewnol, llogi ystafelloedd a ffioedd rheoli.
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## **Nodiadau i’r datganiadau ariannol**
## **ARIAN GWEITHREDOL CYFLWYNIADOL**
Caiff datganiadau ariannol unigol pob endid grŵp eu cyflwyno yn arian y prif amgylchedd economaidd y mae’r endid yn gweithredu o’i fewn (ei arian gweithredol). At ddiben y datganiadau ariannol cyfunol, mae’r canlyniadau a’r sefyllfa ariannol wedi’u cyflwyno mewn Sterling (£).
## **ASEDAU SEFYDLOG DIRIAETHOL A DIBRISIANT**
Nodir dibrisiant ar y cyfraddau blynyddol canlynol er mwyn dileu pob ased dros ei fywyd defnyddiol tybiedig neu, os y delir ef o dan les cyllid, dros gyfnod y les, pa un bynnag yw’r byrraf.
Gosodiadau a ffitiadau – 10 mlynedd Cyfarpar cyfrifiadurol – 10 mlynedd
Mae’r gost yn cynnwys pris prynu’r ased a’r gwariant a briodolir yn uniongyrchol i gael yr eitem. Caiff ased sefydlog ei anadnabod ar ei warediad neu pan na ddisgwylir unrhyw fuddion economaidd yn y dyfodol o barhau i ddefnyddio’r ased. Pennir yr enillion neu’r colledion sy’n codi o waredu ased fel y gwahaniaeth rhwng elw gwerthiannau a gwerth cario ymlaen yr ased a chânt eu cydnabod neu eu codi ar y datganiad o weithgareddau ariannol.
Ni chaiff asedau sy’n costio £1,000 neu lai eu trin fel cyfalaf na thraul drwy’r datganiadau o weithgareddau ariannol yn y flwyddyn y cânt eu prynu.
## **BUDDSODDIADAU**
Cyfrifir buddsoddiadau asedau sefydlog yn unol â’u gwerth marchnadol, fel y’u cofnodir ar gyfnewidfa stoc gydnabyddedig. Caiff symudiadau yn y gwerth marchnadol eu cydnabod yn y datganiad o weithgareddau ariannol fel enillion neu golledion heb eu gwireddu ar asedau buddsoddiadau. Cofnodir incwm sy’n deillio o’r cyfryw asedau fel incwm buddsoddiad yn y flwyddyn y’i derbyniwyd. Nodir cyfranddaliadau mewn is-gwmnïau yn ôl cost namyn darpariaeth.
## **STOC**
Mae Stoc yn ymwneud ag eiddo a gedwir i’w ail-werthu a chaiff ei nodi ar gost y gwerth net ar y llyfrau ar yr amser y caiff ei drosglwyddo o ased diriaethol sefydlog i stoc.
Ar ddiwedd pob cyfnod adrodd, caiff stoc eu hasesu am amhariad. Os oes amhariad ar eitem o stoc, caiff y stocrestr adnabyddedig ei lleihau i’w phris gwerthu namyn y costau i gwblhau a gwerthu a chaiff tâl amhariad ei gydnabod yn y cyfrif elw a cholled. Pan fydd angen gwrthdroi amhariad, caiff y tâl amhariad ei wrthdroi, hyd at golled wreiddiol yr amhariad, a chaiff ei gydnabod fel credyd yn y cyfrif elwa a cholledion.
## **OFFERYNNAU ARIANNOL**
Mae’r Grŵp wedi dewis mabwysiadu Offerynnau Ariannol Sylfaenol FRS 102, Adran 11 a 12 Dyroddiad arall o Offerynnau Ariannol FRS 102 o ran offerynnau ariannol.
Caiff yr holl asedau a rhwymedigaethau
ariannol eu mesur ar bris trafodiad i gychwyn, gan gynnwys costau trafodiad, ac eithrio’r asedau ariannol hynny a ddosbarthir ar werth teg drwy elw neu golled, a gaiff eu mesur ar werth teg i gychwyn (pris trafodiad heb gynnwys costau trafodiad) oni bai bod y trefniant yn drafodiad cyllidol.
Caiff asedau ariannol a rhwymedigaethau ariannol dim ond eu gwrthbwyso ar fantolen y Grŵp pan, a dim ond pan, mae hawl y gellir ei gorfodi’n gyfreithiol i wrthbwyso’r symiau cydnabyddedig a bod y Grŵp yn bwriadu setlo ar sail net, neu realeiddio’r ased a setlo’r rhwymedigaeth ar yr un pryd.
Mae offerynnau dyled (ar wahân i’r rheini sydd angen eu had-dalu neu eu derbyn o fewn blwyddyn), gan gynnwys benthyciadau a chyfrifon eraill derbyniadwy a thaladwy, yn cael eu mesur ar werth presennol y llifau arian yn y dyfodol i ddechrau ac yna’n cael eu hamorteiddio gan ddefnyddio’r dull llog effeithiol.
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## **Nodiadau i’r datganiadau ariannol**
## **ARIAN PAROD A PHETHAU SY’N CYFATEB I ARIAN PAROD**
Cynrychiolir arian parod gan arian parod wrth law ac adneuon gyda sefydliadau ariannol sy’n ad-daladwy heb gosb os rhoddir dim mwy na 24 awr o rybudd. Pethau sy’n cyfateb i arian parod yw buddsoddiadau rhydd iawn sy’n aeddfedu mewn dim mwy na thri mis o’r dyddiad caffael ac y gellir eu trosi’n hawdd i symiau penodol o arian parod heb lawer o risg o newid eu gwerth.
Yn y datganiad cyfunol o lifau arian parod, dangosir arian parod a phethau sy’n cyfateb i arian parod net gorddrafftiau banc sy’n addaladwy ar gais ac sy’n ffurfio rhan annatod o reolaeth arian parod y Grŵp.
## **DYLEDWYR**
Caiff dyledwyr tymor byr eu mesur ar bris y trafodiad, namyn unrhyw amhariad. Caiff benthyciadau derbyniadwy eu mesur i ddechrau ar werth teg costau net y trafodiad, a’u mesur wedyn ar gost amorteiddio gan ddefnyddio’r dull llog effeithiol, namyn unrhyw amhariad.
## **DYLEDWYR MWY NA BLWYDDYN**
Mae dyledwyr mwy na blwyddyn yn ymwneud â dyledwyr benthyciadau o’r benthyciadau buddsoddi cymdeithasol.
## **DYLED DDRWG**
Os credir and oes modd adennill unrhyw incwm heb ei gasglu serch eich ymdrechion gorau, caiff ei ddileu fel dyled ddrwg drwy’r cyfrif incwm a gwariant (I&E) fel gostyngiad mewn incwm.
## **CREDYDWYR**
Caiff credydwyr masnachu tymor byr eu mesur ar bris y trafodiad. Caiff rhwymedigaethau ariannol eraill, gan gynnwys benthyciadau banc, eu mesur i ddechrau ar werth teg costau net y trafodiad, a’u mesur wedyn ar gost amorteiddio gan ddefnyddio’r dull llog effeithiol, namyn unrhyw amhariad.
## **BENTHYCIADAU CONSESIYNOL**
Benthyciadau consesiynol yw benthyciadau a gyflwynir gan/i’r elusen ar gyfradd llog is na chyfradd gyffredin y farchnad neu ar delerau mwy ffafriol na’r rheini a gynigir gan fenthycwyr masnachol. Fel arfer, caiff benthyciadau o’r fath eu darparu er mwyn cefnogi gweithgareddau elusennol neu i roi cymorth ariannol i unigolion neu fudiadau na fyddai fel arall yn gallu cael credyd fforddiadwy.
Mae’r elusen yn cydnabod benthyciadau consesiynol ar gost, sef swm yr arian parod neu ystyriaeth arall a gaiff ei dalu/dderbyn ar yr adeg y caiff y benthyciad ei wneud, ynghyd ag unrhyw gostau trafodiadau y gellir eu priodoli’n uniongyrchol. Caiff y gwahaniaeth rhwng cost y benthyciad a gwerth enwol y benthyciad ei gofnodi fel grant yn y datganiad o weithgareddau ariannol.
Caiff unrhyw golledion amhariad eu cydnabod pan fydd tystiolaeth wrthrychol na fydd yr elusen yn gallu casglu’r holl symiau sy’n ddyledus o dan gytundeb y benthyciad. Cydnabyddir colledion amhariad yn unol ag amodau’r benthyciadau Consesiynol a’u cofnodi yn unol â hyn yn y datganiadau ariannol.
Mae’r elusen yn datgelu swm y benthyciadau consesiynol heb eu casglu, y cyfraddau llog a’r telerau ac amodau eraill, ac unrhyw symiau a gydnabyddir fel grantiau neu golledion amhariad yn y nodiadau i’r datganiadau ariannol.
Mae’n werth nodi bod FRS 102 yn caniatáu i elusennau ddewis a ydynt eisiau mesur benthyciadau consesiynol ar gost neu werth teg, cyhyd â’u bod yn dilyn eu dull dewisol yn gyson ac yn datgelu’r polisi cyfrifyddu a’i effaith ar y datganiadau ariannol.
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## **Nodiadau i’r datganiadau ariannol**
## **BUDDION CYFLOGAETH**
Caiff buddion tymor byr cyflogeion a chyfraniadau at gynlluniau cyfrannu diffiniedig eu cydnabod fel treuliau yn y cyfnod y cododd y treuliau hynny.
Mae cost unrhyw hawliau gwyliau nas defnyddiwyd yn cael ei chydnabod ar unwaith fel traul pan mae cwmni’n amlwg yn ymrwymedig i derfynu cyflogaeth cyflogai neu i ddarparu buddion terfynu, a chyfrifir y treuliau ar gyfer yr holl hawliau gwyliau nas defnyddiwyd, fel ag y maent ar ddiwedd y flwyddyn, yn unol â hyn.
## **Costau pensiwn a buddion eraill ar ôl ymddeol**
Codir costau gwasanaeth cyfredol a chostau o setliadau a chwtogiadau yn erbyn yr elw gweithredu. Cydnabyddir y llog ar rwymedigaethau’r cynllun a’r llog ar asedau’r cynllun yn yr adran elw neu golled. Adroddir enillion ar asedau cynllun (heb gynnwys incwm llog) ac enillion a cholledion actwaraidd yn y datganiad cyfunol o incwm cynhwysfawr.
## **ASEDAU AR BRYDLES**
Mae’r Grŵp yn asesu cytundebau sy’n trosglwyddo’r hawl i ddefnyddio asedau ar y dechrau. Mae’r asesiad yn ystyried a yw’r trefniant yn brydles, neu’n cynnwys prydles, sy’n seiliedig ar sylwedd y trefniant.
## **ASEDAU LES CYLLID**
## **CYNLLUN PENSIWN Â CHYFRANIADAU WEDI’U DIFFINIO**
Mae’r Grŵp a’r cwmni elusennol yn gweithredu cynlluniau pensiwn â chyfraniadau wedi’u diffinio ar gyfer cyflogeion. Cynllun â chyfraniadau wedi’u diffinio yw cynllun pensiwn lle mae’r Grŵp yn talu cyfraniadau sefydlog i mewn i gynllun y mae ei asedau wedi’u cadw ar wahân mewn cronfeydd a weinyddir yn annibynnol. Caiff y cyfraniadau taladwy blynyddol eu codi ar y datganiad o weithgareddau ariannol.
## **CYNLLUN PENSIWN Â BUDDION WEDI’U DIFFINIO**
Caiff asedau cynllun eu mesur ar werth teg. Caiff rhwymedigaethau cynllun eu mesur ar sail actwaraidd gan ddefnyddio’r dull credyd uned rhagamcanol a’u gostwng ar gyfraddau bond safon uchel priodol. Cyflwynir y gwarged neu ddiffyg net ar wahân i asedau net eraill ar y fantolen. Caiff gwarged net dim ond ei gydnabod i’r graddau y mae’n adenilladwy, naill ai trwy lai o gyfraniadau i’r cynllun neu drwy ad-daliad ariannol o’r cynllun.
Caiff prydlesi asedau sy’n sylweddol drosglwyddo’r holl risgiau a buddion o ganlyniad i berchenogaeth eu galw yn brydlesi cyllid.
Mae prydlesi cyllid yn cael eu cyfalafu ar ddechrau’r brydles fel asedau ar werth teg yr asedau ar brydles neu, os yw hynny’n is, gwerth presennol y taliadau prydles lleiaf a gyfrifir gan ddefnyddio’r gyfradd llog sydd ymhlyg yn y
brydles. Pan na ellir pennu’r gyfradd sydd ymhlyg, defnyddir cyfradd fenthyca gynyddrannol y Grŵp. Mae costau cynyddrannol uniongyrchol, sy’n codi wrth negodi a threfnu’r brydles, wedi’u cynnwys yng nghost yr ased.
Caiff asedau eu dibrisio dros gyfnod byrrach y les a thros fywyd defnyddiol tybiedig yr ased. Caiff asedau eu hasesu am amhariad ar bob dyddiad adrodd.
Cofnodir elfen gyfalaf rhwymedigaethau prydles fel rhwymedigaeth ar ddechrau’r cytundeb. Caiff taliadau prydles eu rhannu rhwng ad-daliad cyfalaf a thâl cyllid, gan ddefnyddio’r dull cyfradd llog effeithiol, i gynhyrchu cyfradd tâl gyson ar falans yr addaliadau cyfalaf heb eu casglu.
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## **Nodiadau i’r datganiadau ariannol**
## **ASEDAU GWEITHREDU AR BRYDLES**
Cyfeirir at brydlesi nad ydynt yn trosglwyddo holl risgiau a buddion perchenogaeth fel prydlesi gweithredu. Caiff taliadau o dan brydlesi gweithredu eu codi ar y cyfrif elw a cholled ar sail llinell syth dros gyfnod y brydles.
## **CYMHELLION PRYDLES**
Mae cymhellion a dderbynnir i rwymo i brydles gyllid yn lleihau gwerth teg yr ased a chânt eu cynnwys yn y cyfrifiad ar gyfer gwerth presennol taliadau prydles lleiaf.
Caiff cymhellion a dderbynnir i rwymo i brydles weithredu eu credydu i’r cyfrif elw a cholled, i leihau costau, ar sail llinell syth dros gyfnod y brydles.
## **TRETHIANT**
Mae’r elusen wedi’i heithrio rhag talu treth gorfforaethol ar ei gweithgareddau elusennol.
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## **Nodiadau i’r datganiadau ariannol**
## **2 . Dyfarniadau wrth gymhwyso polisïau cyfrifyddu a’r prif ffynonellau o ansicrwydd wrth amcangyfrif**
I baratoi’r datganiadau ariannol, mae angen i reolwyr wneud rhagamcanion a rhagdybiaethau sy’n effeithio ar y symiau a adroddir ar gyfer asedau a rhwymedigaethau ac asedau a rhwymedigaethau wrth gefn a ddatgelir ar ddyddiad y datganiadau ariannol a’r symiau a adroddir ar gyfer incwm a gwariant yn ystod y cyfnod adrodd. Gall canlyniadau gwirioneddol fod yn wahanol i’r amcangyfrifon hynny.
Ym marn y cyfarwyddwr, dyma’r dyfarniadau beirniadol sydd wedi cael yr effaith fwyaf arwyddocaol ar y symiau a gydnabyddir yn natganiadau ariannol y Grŵp:
## **MAE’R DYFARNIADAU ALLWEDDOL A WNAED GAN REOLWYR YN YMWNEUD Â’R CANLYNOL:**
1. Y gallu i adennill o ddyledwyr, a digonolrwydd y ddarpariaeth ar gyfer dyledion drwg.
2. Amcangyfrif bywydau defnyddiol a gwerth gweddilliol asedau sefydlog, er mwyn cyfrifo dibrisiant a godir.
3. Y cynllun pensiwn â buddion wedi’u diffinio - Mae’r rheolwyr wedi ystyried yn ofalus i ba raddau y dylai ased pensiwn gael ei gydnabod o dan y safonau cyfrifyddu, sy’n gofyn i endid gyfyngu’r mesuriad o ased net â budd diffiniedig i’r gwarged isaf yn y cynllun â buddion wedi’u diffinio a therfyn uchaf yr ased, a ddiffinnir fel gwerth presennol y buddion economaidd sydd ar gael ar ffurf ad-daliadau o’r cynllun neu ostyngiadau i gyfraniadau yn y dyfodol. O dan IFRIC 14, mae ad-daliad ar gael i endid os oes gan yr endid hawl ddiamod i gael ad-daliad. Mae’r rheolwyr wedi cael cyngor i ddeall yr amgylchiadau lle na all unrhyw asedau gwarged gael eu had-dalu i Gyngor Gweithredu Gwirfoddol Cymru (CGGC) ac wedi dod i’r canlyniad nad oes gan CGGC yr hawl ddiamod i gael ad-daliad, felly mae’r gydnabyddiaeth o’r ased pensiwn wedi ei chyfyngu i £dim yn unol â’r safonau cyfrifyddu perthnasol.
## **3. Gweithgareddau masnachu eraill**
|**Cronfeydd**
**Anghyfyngedig**
**£**
Hyforddiant a chyhoeddusrwydd
**630,046**
Cyfarfodydd a thenantiaid
**50,425**
Tanysgrifadau ac aelodaeth
**66,728**
**747,199**
**4. Incwm o Fuddsoddiadau**
**Cronfeydd**
**Anghyfyngedig**
**£**
Llog ar adnau banc
**238,022**
Incwm buddsoddiad
**5,470**
**243,492**|**Cronfeydd**
**Cyfyngedig**
**£**
**17,509**
**-**
**-**
**17,509**
**Cronfeydd**
**Cyfyngedig**
**£**
**259,247**
**-**
**259,247**|**Cyfanswm**
**Cronfeydd**
**2023**
**£**
**647,555**
**50,425**
**66,728**
**764,708**
**Cyfanswm**
**Cronfeydd**
**2023**
**£**
**497,269**
**5,470**
**502,739**|Cyfanswm
Cronfeydd
2022
£
654,684
40,681
43,094
738,459
Cyfanswm
Cronfeydd
2022
£
237,789
5,470
243,259|
|---|---|---|---|
**57**
## **Nodiadau i’r datganiadau ariannol**
## **5. Grantiau derbyniadwy**
|**Cronfeydd**
**Anghyfyngedig**
**£**
Prifysgol Caerdydd
**-**
Sefydliad Cymorth i Elusennau
**43,672**
Comic Relief
**63,000**
Adran Gwaith a Phensiynau
**716**
GoFundMe (Cronfa Argyfwng Llifogydd Dennis)
**-**
Cronfa Dreftadaeth y Loteri
**-**
Cymorth Canser Macmillan
**-**
Cyngor Cenedlaethol Mudiadau Gwirfoddol
**-**
Cronfa Treftadaeth Genedlaethol
**-**
Cyfoeth Naturiol Cymru
**-**
New Philanthropy NPC
**-**
Prifysgol Northumbria
**-**
Cronfa Buddsoddiad Cymdeithasol ASDA
**-**
Chwaraeon Cymru
**-**
Cronfa’r Loteri Genedlaethol
**-**
The Wheel
**-**
Prifysgol De Cymru
**-**
Llywodraeth Cymru
**1,601,516**
Forwm Cyllidwyr Cymru
**-**
CGGC
**3,501**
WEFO
**-**
Cyfanswm grantiau derbyniadwy
**1,712,405**
Incwm Secondiad
**158,845**
Elwa ar werthiant eiddo
**-**|**Cronfeydd**
**Cyfyngedig**
**£**
**19,902**
**-**
**959,080**
**18,000**
**-**
**-**
**10,587**
**-**
**99,417,**
**-**
**-**
**-**
**42,718**
**83,422**
**-**
**10,422**
**6,512**
**19,027,310**
**326**
**-**
**10,867,649**
**31,145,345**
**-**
**-**|**Cyfanswm**
**Cronfeydd**
**2023**
**£**
**19,902**
**43,672**
**1,022,080**
**18,716**
**-**
**-**
**10,587**
**-**
**99,417**
**-**
**-**
**-**
**42,718**
**83,422**
**-**
**10,422**
**6,512**
**20,628,826**
**32**6
**3,501**
**10,867,649**
**32,857,750**
**158,845**
**-**|Cyfanswm
Cronfeydd
2022
£
17,887
83,781
167,925
315,646
12,938
117,472
-
20,257
-
710
15,107
22,562
90,015
70,718
5,415
22,485
6,447
26,607,130
-
4,376
8,125,129|
|---|---|---|---|
||||35,706,000|
||||63,409
1,362,669|
**58**
## **Nodiadau i’r datganiadau ariannol**
## **6. Incwm net**
Nodir incwm net ar ôl codi tâl ar gyfer:
Dibrisiant ar asedau sefydlog a berchnogir Taliadau i’r archwiliwr: - ffioedd archwilio - gwasanaethau treth
|**2023**|2022|
|---|---|
|**£**|£|
|**31,153**|2,595|
|**25,317**|23,872|
|**2,877**|2,276|
## **7. Gwybodaeth ynglŷn ag ymddiriedolwyr a chyflogeion**
## **A) GWYBODAETH YNGLŶN AG YMDDIRIEDOLWYR**
Ni chafodd yr un ymddiriedolwr nac unigolyn â chysylltiad teuluol neu fusnes ag ymddiriedolwyr, daliad yn y flwyddyn, yn uniongyrchol nac yn anuniongyrchol, gan yr elusen na mudiad neu gwmni a reolir gan yr elusen (2022: £Dim).
Ad-dalwyd treuliau teithio chwech ymddiriedolwr i fynychu cyfarfodydd Bwrdd, Pwyllgorau a Phanel Grantiau a ddaeth i gyfanswm o £1,162 yn ystod y flwyddyn (2022: £213).
Ni wnaed unrhyw daliadau i gyn-ymddiriedolwyr am wasanaethau proffesiynol yn ystod y flwyddyn (2022: £Dim).
## **B) GWYBODAETH YNGLŶN Â CHYFLOGEION**
|Cyfogau
Costau nawdd
cymdeithasol
Costau pensiwn ac
yswiriant bywyd eraill|**2023**
**£**
**3,442,064**
**341,606**
**883,786**
**4,667,456**|2022
£
3,195,420
305,042
1,039,967|
|---|---|---|
|||4,540,429|
Maent hefyd yn cynnwys taliadau dileu a therfynu swydd a wnaed yn y flwyddyn. Gellir dosbarthu nifer y cyflogeion yr oedd eu henillion am y flwyddyn yn fwy na £60,000 fel a ganlyn:
|£60,000
£70,000|- £69,999
- £79,999|**2023**
**2**
**1**|2022
2
-|
|---|---|---|---|
|£80,000|- £89,999|**-**|-|
|£90,000|– £99,999|**1**|1|
Cafodd cyfraniadau eu talu at gynllun buddion diffiniedig 3 (2022: 3) o’r cyflogeion y telir cyflog uwch iddynt ac at gynllun â chyfraniadau wedi’u diffinio 1 (2022: 1) cyflogai y telir cyflog uwch iddo.
Mae prif bersonél rheoli’r Elusen yn cynnwys y Prif Weithredwr, Cyfarwyddwyr, Ysgrifennydd y Cwmni a’r ymddiriedolwyr. Cyfanswm buddion cyflogeion prif bersonél rheoli’r Elusen oedd £433,752 (2022: £410,389).
## **C) TALIADAU DILEU A THERFYNU SWYDD**
Mae’r ffigur cyflogau yn cynnwys £324,829 o gostau diswyddo a therfynu (2022:£ Dim).
Prif bersonél rheoli’r grŵp yw’r un unigolion â’r rheini sydd gan yr Elusen.
Nifer y cyflogeion yn ystod y flwyddyn ar gyfartaledd oedd 105 (2022: 108).
Mae’r enillion yn cynnwys cyflog ac yswiriant gwladol y cyflogwr ond nid ydynt yn cynnwys cyfraniadau pensiwn y cyflogwr.
**59**
## **Nodiadau i’r datganiadau ariannol**
## **8. Grantiau taladwy a thaliadau contractau a gafaelwyd**
Dyma restr o’r 50 grant mwyaf yn eu crynswth a roddwyd i fudiadau (ni wnaed unrhyw grantiau i unigolion): Dyfernir yr holl grantiau i fudiadau trydydd sector yng Nghymru:
||**2023**|**2022**|
|---|---|---|
||**£**|**£**|
|Cyngor Sir Benfro|**887,922**|**275,048**|
|Cymdeithas Mudiadau gwirfoddol Gwent|**874,352**|**828,865**|
|Cyngor Gwynedd|**753,375**|**545,278**|
|Cyngor Sir Ffint|**694,457**|**459,006**|
|Cymunedau’n Ymlaen Môn Communities Forward|**651,039**|**444,028**|
|Cyngor Bwrdeistref Sirol Merthyr Tudful|**543,418**|**286,857**|
|Cyngor Caerdydd|**503,876**|**231,779**|
|Cyngor Dinas a Sir Abertawe|**481,959**|**566,636**|
|Cyngor Bwrdeistref Sirol Rhondda Cynon Taf|**466,871**|**-**|
|Cymdeithas Mudiadau Gwirfoddol Powys|**461,893**|**448,119**|
|Cyngor Bwrdeistref Sirol Torfaen|**420,486**|**171,048**|
|Byddin yr Iachawdwriaeth|**408,947**|**366,140**|
|Cymorth Cymunedol a Gwirfoddol Conwy|**388,374**|**244,304**|
|Cyngor Bwrdeistref Sirol Caerfli|**384,540**|**210,963**|
|Prime Cymru|**379,096**|**469,817**|
|Cyngor Sir Ynys Môn|**374,734**|**254,795**|
|Cyngor Trydydd Sector Caerdydd|**370,067**|**305,759**|
|Cyngor Sir Ddinbych|**349,214**|**268,299**|
|Cyngor Dinas Casnewydd|**347,710**|**187,899**|
|Awdurdod Parc Cenedlaethol Arfordir Sir Benfro|**343,745**|**365,434**|
|Cyngor Castell Need Port Talbot|**322,996**|**-**|
|Cymdeithas Gwasanaethau Gwirfoddol Sir Gaerfyrddin|**316,453**|**257,017**|
|Cyngor Sir Fynwy|**309,748**|**-**|
|Cyngor bwrdeistref Sirol Conwy|**305,608**|**794,849**|
|Whitehead-Ross Education and Consulting Ltd|**287,071**|**-**|
|Gweithredu Gwirfoddol Merthyr Tudful|**285,245**|**228,786**|
|Cyngor Sir Powys|**282,356**|**-**|
|Sefydliad y Deillion Merthyr Tudful|**273,432**|**301,949**|
|Cyngor Gwasanaeth Gwirfoddol Castell-nedd a Phort Talbot|**262,122**|**257,424**|
|Llamau Cyf|**257,926**|**-**|
|Cyngor Bwrdeistref Sirol Caerfyrddin|**256,995**|**-**|
**60**
|Mantell Gwynedd
Cyngor Bro Morgannwg
Cyngor Gwasanaeth Gwirfoddol Abertawe
YMCA Abertawe
Cynghrair Gwirfoddol Torfaen
Interlink
Cyngor Sir Ceredigion
Leonard Cheshire Disability
Cymdeithas Tai Cymunedol Caerdydd
Cymdeithas Genedlaethol Meithrinfeydd Dydd
Canolfan Gwasanaethau Gwirfoddol Morgannwg
Cymdeithas Mudiadau Gwirfoddol Ceredigion
Cymdeithas Gwasanaethau Gwirfoddol Sir Benfro
Cymdeithas Mudiadau Gwirfoddol Wrecsam
Cyngor Bwrdeistref Sirol Blaenau Gwent
Cyngor Gwasanaethau Gwirfoddol Sir Ddinbych
Medrwn Môn Cyf
Cyngor Bwrdeistref Sirol Pen-y-bont ar Ogwr
Cymdeithas Mudiadau Gwirfoddol Pen-y-bont ar Ogwr
Menter Mon
Cyngor Gwirfoddol Lleol Sir Ffint
Teams 4 U
Awdurdod Parc Cenedlaethol Bannau Brycheiniog
Mamau Africa
Cwmpas (a elwyd yn Canolfan Gydweithredol Cymru cyn hyn)
Cymdeithas Gymunedol Gilfach Goch
Cymorth Cristnogol
Sgiliau Cyf
ProMo Cymru
Cyfanswm y 50 grant mwyaf a dalwyd i sefydliadau
Cyfanswm grantiau taladwy eraill
Cyfanswm grantiau a dalwyd i sefydliadau
**Nodiadau i’r datganiadau ariannol**|**253,234**
**247,343**
**244,241**
**243,955**
**239,117**
**236,127**
**231,647**
**224,729**
**220,312**
**216,284**
**210,370**
**197,765**
**197,005**
**195,054**
**195,006**
**194,406**
**190,348**
**189,628**
**188,340**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**17,360,668**
**8,671,495**
**26,032,163**|**304,726**
**217,578**
**267,904**
**194,048**
**264,559**
**305,544**
**384,088**
**253,633**
**-**
**-**
**184,147**
**238,366**
**240,385**
**249,774**
**-**
**238,432**
**237,056**
**175,907**
**245,651**
**261,970**
**232,359**
**206,302**
**200,754**
**190,014**
**185,705**
**184,496**
**182,641**
**178,958**
**172,900**|
|---|---|---|
|||**14,767,996**
**13,811,218**|
|||**28,579,214**|
**61**
## **Nodiadau i’r datganiadau ariannol**
Nid yw’r grantiau hyn yn cynnwys £3,185,198 (2022: £2,377,774) o incwm cyllid cyfatebol a gwariant a adlewyrchir yng nghyfrifon y mudiadau a gafodd grantiau.
Dyma fudiadau lle y ceir ymddiriedolwyr cyffredin a/neu le y mae gan ymddiriedolwr o CGGC safle uwch yn y mudiad a dderbyniodd grantiau gan yr Elusen yn ystod y flwyddyn.
|**Mudiad**|**Parti Cysylltiedig**|**Swm**|
|---|---|---|
|||**£**|
|Cymdeithas Mudiadau Gwirfoddol Gwent|Edward Watts|874,352|
|The Wallich|Lindsay Cordery-Bruce|11,232|
|Anabledd Cymru|Rhian Davies|13,087|
|Fare Share Cymru|Simon Harris|12,672|
|Cyngor Hil Cymru|Menai Owen-Jones|3,501|
|Rhwydwaith Cydraddoldeb Menywod Cymru|Rhian Davies|3,501|
|Mentrau Iaith Cymru|Lowri Jones|3,501|
|Fforwm Cymru Gyfan (All Wales Forum)|Kate Young|3,501|
Nid oedd unrhyw daliadau contractau a gafaelwyd i fudiadau yn 2023 (2022: £Dim). Ni wnaed unrhyw grantiau i unigolion (2022: dim).
**62**
## **Nodiadau i’r datganiadau ariannol**
## **9. Cyfanswm gwariant**
## **Gwariant elusennol uniongyrchol**
|**Gwariant ar**
**Gwariant ar**
**Costauweithgareddau weithgareddau**
**cynhyrchu**
**elusennol**
**elusennol Cyfanswm**
**incwm**
**Cronfeydd**
**Cronfeydd Cronfeydd**
**gwirfoddolAnghyfyngedig**
**Cyfyngedig**
**2023**
**£**
**£**
**£**
**£**
Grantiau a Ddyfarnwyd
**-**
**-**
**26,032,163 26,032,163**
Treuliau Eiddo
**-**
**21,087**
**-**
**21,087**
Treuliau Cyfarpar Swyddfa
**-**
**-**
**-**
**-**
Rhent ac Ardrethi
**-**
**148,233**
**-**
**148,233**
Gwres a Golau
**-**
**24,229**
**-**
**24,229**
Recriwtio a Staf Dros Dro
**124**
**13,492**
**7,232**
**20,848**
Cyfogau ac Argostau
**426,944**
**1,341,595**
**2,762,426**
**4,530,965**
Teithio, Cynhaliaeth a Lles
**549**
**12,576**
**22,972**
**36,097**
Hyforddiant Staf
**96**
**9,582**
**13,054**
**22,732**
Cyfarfodydd a Chynadleddau
**73,520**
**33,346**
**20,212**
**127,078**
Cyhoeddusrwydd
**4,781**
**21,879**
**25,248**
**51,908**
Postio a Thelefon
**149**
**799**
**572**
**1,520**
Costau Hyforddiant Allanol
**16,183**
**15,984**
**10,634**
**42,801**
Deunydd Ysgrifennu
**77**
**580**
**81**
**738**
Argrafu
**-**
**-**
**4,054**
**4,054**
Costau Cyhoeddi
**106**
**10,884**
**4,676**
**15,666**
Costau Cyfeithu
**918**
**3,761**
**22,845**
**27,524**
Llungopïo
**-**
**971**
**-**
**971**
Ymgynghori ac Archwilio
**23,828**
**221,783**
**357,493**
**603,104**
Gorbenion Canolog
**60,607**
**69,640**
**628,152**
**758,399**
Mân Gostau
**1,567**
**(5,297)**
**16,460**
**12,730**
**609,449**
**1,945,124**
**29,928,274 32,482,847**|Cyfanswm
Cronfeydd
2022
£
28,579,214
40,319
1,862
70,978
8,971
70,332
4,221,698
40,647
8,497
70,945
40,922
4,305
56,355
2,258
48
18,959
58,837
447
614,344
922,171
44,496|
|---|---|
||34,876,605|
**63**
## **Nodiadau i’r datganiadau ariannol**
## **Costau cymorth a ddyrannwyd**
|**Gwariant ar**
**Gwariant ar**
**Costau**
**weithgareddau weithgareddau**
**cynhyrchu**
**elusennol**
**elusennol**
**Cyfanswm**
**incwm**
**Cronfeydd**
**Cronfeydd Cronfeydd**
**gwirfoddol**
**Anghyfyngedig**
**Cyfyngedig**
**2023**
**£**
**£**
**£**
**£**
Cyfogau a Chostau Staf
**12,437**
**275,403**
**-**
**287,840**
Yswiriant a Diogelwch
**-**
**12,908**
**12,508**
**25,416**
Costau Cyfrifadurol
**5,071**
**65,148**
**255,633**
**325,852**
Ffoedd Banc
**715**
**6,532**
**2,136**
**9,383**
Dibrisiant Eiddo Rhydd-ddaliadol
**-**
**31,153**
**-**
**31,153**
**18,223**
**391,144**
**270,277**
**679,644**
Costau Llywodraethu
Ffoedd Archwilio
**-**
**23,872**
**-**
**23,872**
Arall
**-**
**1,162**
**-**
**1,162**
**-**
**25,034**
**-**
**25,034**
Darpariaeth ar gyfer
dyledion amheus ar y Gronfa
**-**
**629**
**42,485**
**43,114**
Fuddsoddi Cymunedol
Cyfanswm gwariant
**627,672**
**2,361,931**
**30,241,036 33,230,639**|Cyfanswm
Cronfeydd
2022
£
276,427
24,237
231,417
9,289
2,595|
|---|---|
||543,965|
||23,872
213|
||24,085|
||69,065|
||35,513,720|
## **10. Trethiant**
Fel elusen, mae Cyngor Gweithredu Gwirfoddol Cymru wedi’i eithrio rhag treth ar incwm ac enillion i’r graddau y maent yn cael eu defnyddio ar gyfer ei amcanion elusennol. Nid oes taliadau treth wedi’u codi yn yr Elusen.
**64**
## **Nodiadau i’r datganiadau ariannol**
## **11. Ffurfiau cymharol ar gyfer y Datganiad o Weithgareddau**
|**Cronfeydd**
**Anghyfyngedig**
Nodyn
**£**
**Incwm o weithgareddau**
**Masnachu:**
Gweithgareddau masnachu eraill
3
**711,582**
Incwm o fuddsoddiadau
4
**8,584**
**Incwm o**
**weithgareddau Elusennol:**
Grantiau derbyniadwy
5
**2,152,740**
Incwm arall
5
**63,409**
Gwariant wedi’i adennill
**896,763**
Elw o werthu eiddo
5
**1,362,669**
**Cyfanswm incwm a gwaddolion**
**5,195,747**
**Gwariant**
**Costau cynhyrchu cronfeydd:**
Gwariant ar godi arian
9
**558,602**
Gwariant ar weithgareddau Elusennol
9
**2,197,108**
**Cyfanswm gwariant**
**2,755,710**
**Incwm Net**
**2,440,037**
Enillion actwaraidd ar gynllun pensiwn â
buddion wedi’u difnio
**4,610,000**
Colledion ar ailbrisio buddsoddiadau
**(5,444)**
**Symudiad net mewn cronfeydd**
**7,044,593**
Balansau a ddygwyd ymlaen
**2,057,015**
Addasiad o’r fwyddyn gynt
**(1,180,000)**
**Balansau a gariwyd ymlaen**
**7,921,608**|**Cronfeydd**
**Cyfyngedig**
**£**
**26,877**
**234,675**
**33,553,260**
**-**
**-**
**-**
**33,814,812**
**-**
**32,758,010**
**32,758,010**
**1,056,802**
**-**
**-**
**1,056,802**
**4,349,064**
**-**
**5,405,866**|**Cyfanswm**
**Cronfeydd**
**2022**
**£**
**738,459**
**243,259**
**35,706,000**
**63,409**
**896,763**
**1,362,669**|
|---|---|---|
|||**39,010,559**|
|||**558,602**
**34,955,118**|
|||**35,513,720**|
|||**3,496,839**
**4,610,000**
**(5,444)**|
|||**8,101,395**|
|||**6,406,079**
**(1,180,000)**|
|||**13,327,474**|
**65**
## **Nodiadau i’r datganiadau ariannol**
## **12. Asedau sefydlog diriaethol**
|**12. Asedau sefydlog diriaethol**
**Nodiadau i’r datganiadau ariannol**|||
|---|---|---|
||Gosodiadau a Fftiadau||
|**Grŵp ac Elusen**|**Un Rhodfa’r Gamlas**|**Cyfanswm**|
||**£**|**£**|
|**Cost**|||
|Ar 1 Ebrill 2022|311,561|311,561|
|Ychwanegiadau|-|-|
|Ailddosbarthu|(32)|(32)|
|Ar 31 Mawrth 2023|**311,529**|**311,529**|
|**Dibrisiant**|||
|Ar 1 Ebrill 2022|2,595|2,595|
|Tâl am y fwyddyn|**31,153**|**31,153**|
|Dibrisiant ar werthiannau|**-**|**-**|
|Ar 31 Mawrth 2023|**33,748**|**33,748**|
|**Gwerth net ar y llyfrau**|||
|Ar 31 Mawrth 2023|**277,781**|**277,781**|
|Ar 31 Mawrth 2022|308,966|308,966|
|Cedwir pob ased sefydlog at ddibenion elusennol uniongyrchol.|||
**66**
## **Nodiadau i’r datganiadau ariannol**
## **13. Buddsoddiadau**
|**Grŵp ac Elusen**
Buddsoddiadau a restrir
44,250 National Westminster Bank 9% SR
“A” Cyfranddaliadau Blaenoriaeth heb
fod yn gronnus
17,000 8¾% Aviva Cyfranddaliadau
Blaenoriaeth Cronnus
Gwerth marchnadol ar 31 Mawrth
**Elusen yn unig**
Ar 31 Mawrth 2022 ac 31 Mawrth 2023
**Gwerth net ar y llyfrau**
Ar 31 Mawrth 2022 ac 31 Mawrth 2023|**2023**
**2023**
**Cost**
**Gwerth**
**marchnadol**
**£**
**£**
**50,352**
**58,344**
**19,820**
**20,910**
**70,172**
**79,254**|2022
2022
Cost
Gwerth
marchnadol
£
£
50,352
67,481
19,820
24,565
70,172
92,046
**Cwmnïau**
**grŵp**
**£**
**3**
**3**|2022
2022
Cost
Gwerth
marchnadol
£
£
50,352
67,481
19,820
24,565
70,172
92,046
**Cwmnïau**
**grŵp**
**£**
**3**
**3**|
|---|---|---|---|
||||92,046|
||||**Cwmnïau**
**grŵp**
**£**
**3**|
||||**3**|
Ar 31 Mawrth 2023 roedd y canlynol yn is-gwmnïau a oedd yn eiddo llwyr i Gyngor Gweithredu Gwirfoddol Cymru ac wedi’u corffori ym Mhrydain Fawr:
||**Gweithgareddau**|
|---|---|
|Cynnal Cymru – Sustain Wales Ltd|Buddsoddiadau|
|Social Investment (Cymru) Limited|Anfasnachol|
|WCVA Services Limited|Anfasnachol|
|WCVA Trading Limited|Anfasnachol|
Yn ystod y flwyddyn, penderfynodd y bwrdd drosglwyddo’r gweithgarwch benthyciadau yng nghwmni Social Investment (Cymru) Limited i’w riant-gwmni, CGGC. O ganlyniad, mae Social Investment (Cymru) Limited yn segur bellach, ac felly wedi dileu ei ddyled rhyng-gwmni gyda’i riant-gwmni yn ffurfiol. Digwyddodd y trosglwyddiad hwn ar 2 Mawrth 2023.
Roedd cyfanswm y cyfalaf cyfranddaliadau a’r cronfeydd wrth gefn ar 31 Mawrth 2023 a’r elw neu’r golled am y flwyddyn a ddaeth i ben ar y dyddiad hwnnw ar gyfer yr is-ymgymeriadau fel a ganlyn:
## Cyfanswm y cyfalaf cyfranddaliadau a’r cronfeydd wrth gefn Elw/(Colled)
||£|£|
|---|---|---|
|Cynnal Cymru – Sustain Wales Ltd|165,284|83,906|
|Social Investment (Cymru) Limited|-|-|
|WCVA Services Limited|1|-|
|WCVA Trading Limited|1|-|
Caiff pob un o’r is-gwmnïau uchod eu cario yn unol â’r gwerth net ar y llyfrau, sef £3 yn y cyfrifon hyn.
**67**
## **Nodiadau i’r datganiadau ariannol**
## **14. Dyledwyr**
|**2023**
**Symiau sy’n ddyledus cyn pen blwyddyn**
**£**
Dyledwyr masnachol
**230,219**
Incwm cronedig
**11,599,161**
Dyledwyr eraill
**81,672**
Symiau sy’n ddyledus gan ymgymeriadau grŵp
**-**
Cynlluniau Benthyg
**413,333**
**12,324,385**
**2023**
**Symiau sy’n ddyledus ar ôl blwyddyn**
**£**
Cynlluniau Benthyg
**5,060,601**
**5,060,601**|**Grŵp**
2022
£
118,348
7,113,131
146,051
-
528,374
7,905,904
2022
£
5,053,829
5,053,829|**2023**
**£**
**146,842**
**11,599,161**
**81,672**
**-**
**413,333**
**12,241,008**
**2023**
**£**
**5,060,601**
**5,060,601**|**Elusen**
2022
£
60,388
7,113,131
151,051
1,135,479
462,236|
|---|---|---|---|
||||8,922,285|
||||2022
£
4,081,976|
||||4,081,976|
Gwneir benthyciadau’r Gronfa Fuddsoddi Cymunedol, Asda a Gwydnwch am gyfnodau yn amrywio o 5 mlynedd i 25 mlynedd ac mae ganddynt gyfradd llog o 2-7% (rhai gyda chyfnod di-log).
|**Dygwyd ymlaen**
**31 Mawrth Benthyciadau**
**2022 a roddwyd yn**
**y fwyddyn**
**ELUSEN**
**5,582,203**
**1,705,643**
**GRŴP**
**5,582,203**
**1,705,643**|**Swm a**
**Llog yn y ad-dalwyd yn**
**Symudiad**
**fwyddyn**
**y fwyddyn Darpariaeth**
**279,359**
**(2,122,947)**
**(32,820)**
**279,359**
**(2,122,947)**
**(32,820)**|**Cariwyd**
**ymlaen**
**31 Mawrth**
**2023**|
|---|---|---|
|||**5,411,438**|
||||
|||**5,411,438**|
**68**
## **Nodiadau i’r datganiadau ariannol**
## **15. Credydwyr**
|**15. Credydwyr**||||||
|---|---|---|---|---|---|
|**Symiau sy’n ddyledus o fewn blwyddyn**
Credydwyr masnachol
Trethiant a nawdd cymdeithasol
Croniadau ac incwm gohiriedig
**Symiau sy’n ddyledus ar ôl un blwyddyn**
Cronfa Benthyciad Eiddo
Cronfa Benthyciadau asedau cymunedol
Darpariaeth les
Credydwyr gwytnwch|**Grŵp**
**2023**
**£**
**75,177**
**160,095**
**8,650,506**
**8,885,778**
**Grŵp**
**2023**
**£**
**1,000,000**
**5,000,000**
**52,069**
**1,444,005**
**7,496,074**||2022
£
161,808
240,914
11,506,278
11,909,000
2022
£
1,000,000
5,000,000
44,508
2,330,983
8,375,491|**Elusen**
**2023**
**£**
**65,505**
**127,619**
**8,586,796**
**8,779,920**
**Elusen**
**2023**
**£**
**1,000,000**
**5,000,000**
**52,069**
**1,444,005**
**7,496,074**|2022
£
155,494
212,862
11,438,354|
||||||11,806,710|
||||||2022
£
1,000,000
5,000,000
44,508
2,330,983|
||||||8,375,491|
Mae dau fenthyciad consesiynol yn ddyledus ar ôl un flynedd yn yr adran credydwyr, sef y Gronfa Benthyciad Eiddo o £1,000,000, sydd i fod i gael ei ad-dalu erbyn 31 Mawrth 2046 ac ar gyfradd llog o 0% a’r Gronfa Benthyciadau Asedau Cymunedol o £5,000,000, sydd i fod i gael ei ad-dalu erbyn 21 Medi 2051 ac ar gyfradd llog o 0%.
## **16. Cwmni cyfyngedig drwy warant**
Mae Cyngor Gweithredu Gwirfoddol Cymru yn Gwmni Cyfyngedig drwy Warant ac nid oes ganddo gyfalaf cyfranddaliadau. Mae rhwymedigaeth ei ymddiriedolwyr, sy’n gyfarwyddwyr, yn gyfyngedig. Mae’r cyfyngiad fesul cyfarwyddwr wedi’i gyfyngu i swm nad yw’n fwy na £1 yr aelod. Mae cyfnod cyfyngiad pob cyfarwyddwr wedi’i gyfyngu i’r amser y mae’n aelod neu ymhen blwyddyn wedyn.
**69**
## **Nodiadau i’r datganiadau ariannol**
## **17 . Dadansoddiad o symudiadau mewn cronfeydd anghyfyngedig**
|
Cronfeydd AnghyfyngedigCyfredinol
Incwm Net/(gwariant)
Symudiad yn y ddarpariaeth bensiwn
Trosglwyddiad o gronfeydd cyfyngedig
Colled ar ailbrisio buddsoddiadau
Cyfraniadau ychwanegol at gronfa pensiwn
â buddion wedi’u difnio
Cyfanswm Cronfeydd Cyfredinol
Cronfeydd Dynodedig
Eiddo
Cyfraniadau ychwanegol at gronfa pensiwn
â buddion wedi’u difnio
Gwariant Datblygu Busnes
Costau cau/diswyddo Ewropeaidd
Pontio i gynllun yr LGPS
Datblygu a Dylunio’r mudiad
Cronfeydd anghyfyngedig
(ac eithrio rhwymedigaeth bensiwn)
Gwarged pensiwn
Addasiad o’r fwyddyn gynt
Cyfanswm Cronfeydd Anghyfyngedig - Grŵp
Symiau wedi’u cynnwys yn ymwneud â
Cynnal Cymru - Sustain Wales Limited
Buddsoddiad mewn is-gwmnïau
**Cyfanswm Elusen**
Cronfeydd cyfredinol
|**Balans ar**
**ddechrau’r**
**fwyddyn**
**£**
**4,868,061**
**-**
**-**
**-**
**-**
**-**|**Symudiad Trosglwyddiadau**
**net mewn**
**rhwng**
**cronfeydd**
**cronfeydd**
**£**
**£**
**-**
**(129,466)**
**604,255**
**-**
**(130,000)**
**-**
**78,228**
**(12,793)**
**-**
**-**
**112,762**
**461,462**
**61,524**
**-**
**-**
**-**
**(608,296)**
**-**
**-**
**-**
**-**
**-**
**475,000**
**-**
**150,000**
**461,462**
**78,228**
**-**
**-**
**-**
**-**
**461,462**
**78,228**
**(83,906)**
**-**
**-**
**-**
**377,556**
**78,228**
**Adnoddau**
**Symudiadau**
**a**
**mewn**
**wariwyd**
**cronfeydd**
**£**
**£**
**(2,989,603)**
**604,255**|**Balans ar**
**ddiwedd y**
**fwyddyn**
**£**
**4,738,595**
**604,255**
**(130,000)**
**78,228**
**(12,793)**
**112,762**|
|---|---|---|---|
||**4,868,061**
**2,075,251**
**608,296**
**300,000**
**70,000**
**-**
**-**||**5,391,047**
**2,075,251**
**-**
**300,000**
**70,000**
**475,000**
**150,000**|
||**7,921,608**
**1,180,000**
**(1,180,000)**||**8,461,298**
**1,180,000**
**(1,180,000)**|
||**7,921,608**
**(81,378)**
**3**
**7,840,233**||**8,461,298**
**(165,284)**
**3**
**8,296,017**|
||**Adnoddau**
**a ddaeth**
**i mewn**
**£**
**3,593,858**|||
**70**
## **Nodiadau i’r datganiadau ariannol**
## **DIBEN CRONFEYDD DYNODEDIG**
## **EIDDO DYNODEDIG**
Mae’r gronfa eiddo wrth gefn hon yn cynnwys yr arian net a dderbyniwyd yn sgil gwerthu tri eiddo. Bydd y gronfa wrth gefn yn cael ei defnyddio i gynhyrchu incwm buddsoddi drwy bortffolio a reolir gan y gronfa yn dechrau yn 2023/24.
## **GWARIANT DATBLYGU BUSNES DYNODEDIG**
Cafodd y gronfa wrth gefn ar gyfer gwariant datblygu busnes ei sefydlu am ei fod yn bwysig bod yr elusen yn cael cymaint â phosibl o incwm ac yn lleihau gwariant cyffredinol lle’n bosibl. Felly, mae datblygu ffrydiau incwm newydd, cryfhau’r rhai sy’n bodoli eisoes a gwella effeithlonrwydd yn flaenoriaeth. Er bod rhywfaint o weithgarwch wedi’i gynnwys o fewn y gyllideb flynyddol, mae’n ddefnyddiol cadw cronfa wrth gefn ddynodedig i’r diben hwn er mwyn gallu talu costau mentrau mwy o faint neu fentrau mwy hirdymor. Gall y costau hyn gynnwys gwaith ymchwil yn ogystal â datblygu a gweithredu cynlluniau a fydd yn cyfoethogi ac yn gwella cynaliadwyedd cyffredinol CGGC â’r sector wirfoddol.
## **COSTAU CAU/DISWYDDO EWROPEAIDD DYNODEDIG**
Mae’r gronfa wrth gefn ar gyfer costau cau a diswyddo Ewropeaidd dynodedig wedi’i sefydlu er mwyn sicrhau bod digon o gyllid ar gael pan fydd y prosiectau a gyllidir gan yr UE yn dod i ben yn 2023. Maent yn cynnwys y rhwymedigaethau diswyddo a phensiwn a ragwelir ar yr adeg honno, ynghyd â hyfforddiant i gyflogeion a fydd yn cael eu heffeithio pan ddaw’r prosiect i ben.
## **PONTIO I’R LGPS (Y CYNLLUN PENSIWN LLYWODRAETH LEOL)**
Mae’r gronfa pontio i’r LGPS ddynodedig wedi’i sefydlu i sicrhau bod digon o gyllid ar gael tra bod CGGC yn adolygu’r LGPS.
## **DATBLYGU A DYLUNIO’R MUDIAD**
Yn ystod 2022/23, dechreuodd CGGC ar ei gynllun datblygu a dylunio ar gyfer y mudiad. Roedd y cam cyntaf yn ymwneud ag ailddatblygu strwythur ei fudiad, a arweiniodd at leihau nifer y staff. Bydd yr ail gam yn ymwneud ag ymwreiddio’r strwythur newydd; y diwylliant, gwerthoedd ac ymddygiadau; adolygu taliadau cydnabyddiaeth, dysgu a datblygu staff ac adolygu systemau a phrosesau. Bydd y gronfa ddynodedig ar gyfer datblygu a dylunio’r mudiad yn darparu cyllid ar gyfer cwmpas a gweithrediad cam 2, a’r gronfa yn cael ei chynyddu wrth i’r gwaith fynd yn ei flaen.
**71**
## **Nodiadau i’r datganiadau ariannol**
## **18. Dadansoddiad o symudiadau mewn cronfeydd cyfyngedig**
||**Balans ar**|**Balans ar**|**Balans ar**|**Trosglwyddo**|**Symudiad mewn**|**Symudiad mewn**|**Balans ar**|
|---|---|---|---|---|---|---|---|
||**1**|**Ebrill**|||**Cronfeydd wrth gefn**||**31 Mawrth**|
|||**2022**||
**Arian a ddaeth**||**Arian a**||
||||||**i mewn**|**aeth allan**|**2023**|
||||**£**|
**£**|**£**|**£**|**£**|
||IB ESF Gorllewin Cymru a’r Cymoedd||-|
-|804,395|(804,395)|-|
||IB ESF Dwyrain Cymru||-|
-|540,128|(540,128)|-|
||IB SBGF Gorllewin Cymru a’r Cymoedd||-|
-|291,523|(291,523)|-|
||IB SBGF Dwyrain Cymru||-|
-|452,551|(452,551)|-|
||3 SET ESF Gorllewin||-|
-|247,982|(247,982)|-|
||Cynhwysiant Gweithredol Gorllewin|||||||
||Cymru a’r Cymoedd||-|
-|5,193,602|(5,193,602)|-|
||Cynhwysiant Gweithredol Dwyrain Cymru -|||
-|836,800|(836,800)|-|
||Cynhwysiant Gweithredol Gorllewin|||||||
||Cymru a’r Cymoedd Ieuenctid||-|
-|1,725,492|(1,725,492)|-|
||Cynhwysiant Gweithredol Dwyrain|||||||
||Cymru Ieuenctid||-|
-|450,109|(450,109)|-|
||Grantiau SBGF Gorllewin Cymru|||||||
||a’r Cymoedd||-|
9,665|2,881,569|(2,891,234)|-|
||Grantiau SBGF Dwyrain Cymru||-|
-|628,696|(628,696)|-|
||Gwasanaeth Natur Cenedlaethol|||||||
||yng Nghymru||-|
-|166,597|(166,597)|-|
||Cymorth Canser Macmillan||-|
-|10,587|(10,587)|-|
||Gwybodaeth Trydydd Sector||-|
-|104,406|(104,406)|-|
||Erasmus||-|
-|10,422|(10,422)|-|
||Cronfa Cefnogi’r Trydydd Sector||-|
-|441,152|(441,152)|-|
||Fforwm Cyllidwyr Cymru||-|
-|326|(326)|-|
||NEWID||-|
-|293,939|(293,939)||
||Catalydd Cymru: Ehangu Gorwelion||-|
-|99,417|(99,417)||
||Chwaraeon BME Cymru||-|
-|83,422|(83,422)|-|
||LNP Cymru||-|
-|14,644|(14,644)|-|
||LP4N||-|
-|9,127,569|(9,127,569)|-|
||Grantiau Bach Iechyd a Gofal|||||||
||Cymdeithasol||-|
-|300,065|(300,065)|-|
||Gwirfoddoli Cymru||-|
-|1,099,331|(1,099,331)|-|
||Hwb Diogelu||-|
-|114,500|(114,500)|-|
||Presgripsiynu Cymdeithasol||-|
-|6,512|(6,512)|-|
||Brexit – Prifysgol Caerdydd||-|
-|19,902|(19,902)|-|
||Menter Gymdeithasol||-|
-|150,000|(150,000)||
||Kickstart||-|
-|18,000|(18,000)|-|
||Cymru ac Africa||-|
-|236,438|(236,438)|-|
||Grant Trethi Tirlenwi||-|
-|1,373,964|(1,373,964)|-|
|**72**|Comic Relief||-|
-|959,080|(959,080)|-|
## **Nodiadau i’r datganiadau ariannol**
|Cronfa gallu Partneriaeth
Trwyddedau CRM CVCs
Cronfa Gwydnwch
Cynllun Benthyg Asda
Cronfa Buddsoddi Cymunedol 2
Cronfa Buddsoddi Cymunedol
**Cyfanswm Grŵp**
**Cyfanswm yr Elusen**|-
-
830,381
542,666
1,953,803
2,079,016
**5,405,866**
**5,405,866**|-
(87,893)
-
-
-
-
**(78,228)**
**(78,228)**||87,525
(87,525)
87,893
-
898,077
-
52,720
-
81,363
32,862
165,954
(128,139)
**34,607,301 (33,426,236)**
**34,607,301 (33,426,236)**|-
-
1,728,458
595,386
2,068,028
2,116,831|
|---|---|---|---|---|---|
||||||**6,508,703**|
||||||**6,508,703**|
## **Cronfa Gwydnwch Trydydd Sector Cymru, “Cronfa Gwydnwch”**
Cafodd y cyllid gwydnwch cychwynnol ei roi gan Lywodraeth Cymru yn ystod 2020/21 gyda’r nod o fynd i’r afael â’r problemau a oedd yn cael eu hwynebu gan y sector oherwydd y pandemig. Roedd y cyllid hwn yn gyfuniad o grantiau a benthyciadau ac mae’r cyllid cyfyngedig hwn sydd ar ôl yn ymwneud â’r gyfran ad-daladwy y mae buddiolwyr yn ei thalu dros gyfnod cytunedig o amser.
## **Y Gronfa Buddsoddi Cymunedol a Chronfa Buddsoddi Cymunedol 2**
Daeth y cyllid ar gyfer y ddau gynllun benthyca hyn o ddau gylch o arian o Gronfa Datblygu Rhanbarthol Ewrop (rhwng 2005 a 2016) drwy Swyddfa Cyllid Ewropeaidd Cymru a Llywodraeth Cymru. Eu nod oedd mynd i’r afael â’r methiant yn y farchnad i ddarparu cyllid ad-daladwy i’r sector.
## **Cynllun Benthyca Asda**
Cafwyd y cyllid hwn yn sgil cytundeb a wnaethpwyd gyda Social Investment Scotland o ran defnyddio’r arian a gasglwyd gan Asda drwy’r ardoll ar fagiau plastig. Dewiswyd CGGC fel partner gyflenwi’r cynllun benthyca i ddefnyddio arian Cymru. Gwnaeth hwn ategu cynlluniau benthyca’r gronfa buddsoddi cymunedol a oedd eisoes wedi’i sefydlu.
## **Grŵp**
|Cronfeydd cyfyngedig:
Gwarged – yn ymwneud â benthyciadau hirdymor a ddyfarnwyd
Gwarged - arall
**Elusen**
Cronfeydd cyfyngedig:
Gwarged – yn ymwneud â benthyciadau hirdymor a ddyfarnwyd
Gwarged - arall
|**2023**
**£**
**3,260,044**
**3,248,659**
**6,508,703**
**2023**
**£**
**3,260,044**
**3,248,659**
**6,508,703**|2022
£
3,183,377
2,222,489|
|---|---|---|
|||5,405,866|
|||2022
£
2,145,385
3,260,481|
|||5,405,866|
**73**
## **Nodiadau i’r datganiadau ariannol**
## **Dadansoddiad cymharol o’r symudiadau mewn cronfeydd cyfyngedig**
|**Balans ar**|**Balans ar**|**Balans ar**|**Trosglwyddo**|**Symudiad mewn**|**Symudiad mewn**|**Balans ar**|
|---|---|---|---|---|---|---|
|**1**|**Ebrill**|||**Cronfeydd wrth gefn**||**31 Mawrth**|
||**2021**||
**Arian a ddaeth**||**Arian a**|**2022**|
|||||**i mewn**|**aeth allan**||
|||**£**|
**£**|**£**|**£**|**£**|
|IB ESF Gorllewin Cymru a’r Cymoedd||-|
-|870,487|(870,487)|-|
|IB ESF Dwyrain Cymru||-|
-|519,913|(519,913)|-|
|IB SBGF Gorllewin Cymru a’r Cymoedd||-|
-|241,624|(241,624)|-|
|IB SBGF Dwyrain Cymru||-|
-|522,960|(522,960)|-|
|3 SET ESF Gorllewin||-|
-|301,470|(301,470)|-|
|Cynhwysiant Gweithredol Gorllewin|||||||
|Cymru a’r Cymoedd||-|
-|3,534,194|(3,534,194)|-|
|Cynhwysiant Gweithredol Dwyrain Cymru -|||
-|726,875|(726,875)|-|
|Cynhwysiant Gweithredol Gorllewin|||||||
|Cymru a’r Cymoedd Ieuenctid||-|
-|1,946,669|(1,946,669)|-|
|Cynhwysiant Gweithredol Dwyrain|||||||
|Cymru Ieuenctid||-|
-|457,624|(457,624)|-|
|Grantiau SBGF Gorllewin Cymru a’r|||||||
|Cymoedd||-|
-|1,330,545|(1,330,545)|-|
|Grantiau SBGF Dwyrain Cymru||-|
-|188,338|(188,338)|-|
|Third Sector Knowledge||-|
-|76,436|(76,436)|-|
|Erasmus||-||22,485|(22,485)||
|Cronfa Cefnogi’r Trydydd Sector||-|
-|241,298|(241,298)|-|
|Cronfa Argyfwng Llifogydd||-|
-|12,938|(12,938)||
|NEWID||-|
-|406,061|(406,061)|-|
|Catalydd Cymru Ehangu Gorwelion||-|
-|31,648|(31,648)|-|
|Catalydd Cymru Adeiladu Gorwelion||||85,824|(85,824)||
|Chwaraeon BME Cymru||-|
-|70,718|(70,718)|-|
|Emerging Futures||--|
-|5,415|(5,415)||
|LNP Cymru||-|
-|769,914|(769,914)|-|
|LP4N||-|
-|5,903,697|(5,903,697)|-|
|Grantiau Bach Iechyd a Gofal|||||||
|Cymdeithasol||-|
-|63,635|(63,635)|-|
|Helplu||-|
-|76,264|(76,264)|-|
|Elusen Ddibynadwy||-|
-|20,257|(20,257)|-|
|Mobilising Voluntary Action||-|
-|23,062|(23,062)|-|
|Ymchwil ar Wirfoddoli a Llesiant||-|
-|8,076|(8,076)|-|
|Gwirfoddoli Cymru||-|
-|2,279,661|(2,279,661)|-|
|NPC Ennyn Efaith||-|
-|16,508|(16,508)|-|
|Hwb Diogelu||-||114,500|(114,500)|-|
|Presgripsiynu Cymdeithasol||-|
-|6,447|(6,447)|-|
**74**
## **Nodiadau i’r datganiadau ariannol**
|Brexit – Prifysgol Caerdydd
Kickstart
Cyllid Seilwaith Cynghorau
Gwirfoddol Sirol
Cymru ac Africa
Grant Trethi Tirlenwi
Comic Relief
Hanfodion Seiber
Cronfa Gallu Partneriaeth
Trwyddedau CRM Cynghorau
Gwirfoddol Sirol
Grantiau Cronfa Gwydnwch
y Trydydd Sector
Cronfa Wydnwch
Cynllun Benthyca Asda
Cronfa Buddsoddi Cymunedol 2
Cronfa Buddsoddi Cymunedol
**Cyfanswm Grŵp**
Symiau a gynhwyswyd sy’n
ymwneud â Social Investment
(Cymru) Limited
**Cyfanswm yr Elusen**|-
-
-
-
-
-
-
-
3,000
443,209
1,746,728
2,156,127
**4,349,064**
-
**4,349,064**|-
-
-
-
-
-
-
-
-
-
-
-
**-**
-
**-**||17,887
(17,887)
303,000
(303,000)
5,460,053
(5,460,053)
927,283
(927,283)
462,557
(462,557)
102,925
(102,925)
2,592
(2,592)
87,525
(87,525)
81,367
(81,367)
6,698,859
(6,698,859)
827,381
-
99,457
-
74,746
132,329
171,408
(248,519)
**36,192,583 (35,135,781)**
132,329
(132,329)
**36,324,912 (35,268,110)**|-
-
-
-
-
-
-
-
-
830,381
542,666
1,953,803
2,079,016|
|---|---|---|---|---|---|
||||||**5,405,866**|
||||||-|
||||||**5,405,866**|
## **19. Dadansoddiad Grŵp o asedau net rhwng cronfeydd**
||**Cronfeydd**|**Cronfeydd**|**Cyfanswm**|Cyfanswm|
|---|---|---|---|---|
||**Anghyfyngedig**|**Cyfyngedig**|**Cronfeydd**|Cronfeydd|
||||**2023**|2022|
||**£**|**£**|**£**|£|
|Asedau sefydlog diriaethol|**277,781**|**-**|**277,781**|308,966|
|Benthyciadau hirdymor|**-**|**5,473,934**|**5,473,934**|3,183,377|
|Asedau cyfredol|**15,916,566**|**9,683,571**|**25,600,137**|30,119,622|
|Rhwymedigaethau cyfredol|**(7,733,049)**|**(8,648,802)**|**(16,381,851)**|(20,284,491)|
|Gwarged/(difyg) pensiwn|**-**|**-**|**-**|-|
||**8,461,298**|**6,508,703**|**14,970,001**|13,327,474|
**75**
## **Nodiadau i’r datganiadau ariannol**
## **Dadansoddiad Elusen o asedau net rhwng cronfeydd**
||**Cronfeydd**|**Cronfeydd**|**Cyfanswm**|Cyfanswm|
|---|---|---|---|---|
||**Anghyfyngedig**|**Cyfyngedig**|**Cronfeydd**|Cronfeydd|
||||**2023**|2022|
||**£**|**£**|**£**|£|
|Asedau sefydlog diriaethol|**277,781**|**-**|**277,781**|308,966|
|Benthyciadau hirdymor|**-**|**5,473,934**|**5,473,934**|3,183,377|
|Asedau cyfredol|**15,645,428**|**9,683,571**|**25,328,999**|29,935,957|
|Rhwymedigaethau|**(7,627,192)**|**(8,648,802)**|**(16,275,994)**|(20,182,201)|
|Gwarged pensiwn|**-**|**-**|**-**|-|
||**8,296,017**|**6,508,703**|**14,804,720**|13,246,099|
|**20. Cysoniad Grŵp o symudiadau mewn cronfeydd**|||||
||||**2023**|2022|
||||**£**|£|
|Adnoddau net sy’n dod i mewn
ar gyfer y fwyddyn ariannol|||**1,642,527**|6,921,395|
|Cynnydd net mewn cronfeydd|||**1,642,527**|6,921,395|
|Cronfeydd agoriadol|||**13,327,474**|6,406,079|
|Addasiad fwyddyn faenorol|||**-**|(1,180,000)|
|Cronfeydd terfynol|||**14,970,001**|13,327,474|
|**Cysoniad Elusen o symudiadau mewn cronfeydd**|||||
||||**2023**|2022|
||||**£**|£|
|Adnoddau net sy’n dod i mewn|ar gyfer y fwyddyn ariannol||**1,558,621**|8,066,247|
|Cynnydd net mewn cronfeydd|||**1,558,621**|8,066,247|
|Addasiad o’r fwyddyn gynt|||**-**|(1,180,000)|
|Cronfeydd agoriadol|||**13,246,099**|6,359,852|
|Cronfeydd terfynol|||**14,804,720**|13,246,099|
**76**
## **Nodiadau i’r datganiadau ariannol**
## **21. Partïon cysylltiedig**
Caiff Grantiau a Chontractau Caffael a ddyfarnwyd i gyrff lle mae gan Ymddiriedolwyr naill ai reolaeth uniongyrchol neu ddylanwad sylweddol eu datgelu yn nodyn 8. Yn ogystal â’r grantiau a ddatgelwyd yn nodyn 8, mae benthyciadau heb eu casglu ar ddiwedd y flwyddyn gan Cyngor Hil Cymru a The Wallich fel y ganlyn:
Cyngor Hil Cymru – Cronfa Wydnwch - £7,500
The Wallich - Cronfa Wydnwch - £23,543
Mae’r Grŵp wedi manteisio ar yr eithriad o dan FRS 102 rhag datgelu trafodion gydag unrhyw gwmnïau grŵp eraill a berchnogir yn llwyr.
## **22. Rhwymedigaethau digwyddiadol**
Nid oedd unrhyw rwymedigaethau digwyddiadol ar 31 Mawrth 2023 (2022: £dim).
## **23. Ymrwymiadau pensiwn**
Mae’r elusen yn cyfrannu at ystod o gynlluniau pensiwn â chyfraniadau wedi’u diffinio ar ran y cyflogeion.
Mae’r tâl pensiwn ar gyfer y cyfnod yn cynrychioli cyfraniadau sy’n daladwy gan yr elusen i’r cynlluniau, a daeth y rhain i £121,421 (2022 £115,172).
Mae’r elusen hefyd yn cymryd rhan yng Nghynllun Pensiwn y Llywodraeth Leol (Cronfa Bensiwn Caerdydd a Bro Morgannwg) a weinyddir gan Gyngor Sir Caerdydd. Mae Cynllun Pensiwn y Llywodraeth Leol yn gynllun buddion diffiniedig sy’n seiliedig ar y cyflog terfynol pensiynadwy; gyda’r cyfraniadau yn cael eu codi ar y cyfrif incwm a gwariant fel y gellir rhannu cost y pensiynau dros fywydau gwaith cyflogeion gyda’r elusen.
Y tâl pensiwn ar gyfer y cyfnod oedd £842,365 (2022: £844,804).
Mae’r elusen yn cyfrannu at Gronfa Bensiwn Caerdydd a Bro Morgannwg ar gyfradd gyffredin sy’n berthnasol i grŵp o gyflogwyr, a osodir gan actwari cymwysedig yn unol ag asedau ac atebolrwydd y grŵp yn ei gyfanrwydd. Cyfraniadau’r elusen a’r cyflogeion yw 34.6%, a chyfradd amrywiaethol rhwng 5.5% a 9.9% o’u henillion yn ôl eu trefn.
Mae’r gwerthusiad diweddaraf a gynhaliwyd ar 31 Mawrth 2023 wedi’i ddiweddaru gan actiwarïaid annibynnol i Gronfa Bensiwn Caerdydd a Bro Morgannwg i gynnwys gofynion FRS102 er mwyn asesu rhwymedigaethau’r Gronfa ar 31 Mawrth 2023. Caiff rhwymedigaethau eu prisio’n actwaraidd gan ddefnyddio’r dull uned rhagamcanol sy’n asesu’r rhwymedigaethau yn y dyfodol wedi’u gostwng i’w gwerth cyfredol.
Ar sail lefel bresennol y cyllid (sy’n adlewyrchu’r enillion gwasanaeth a phensiynadwy cronedig cyfredol ac ailbrisiad statudol yn unig) roedd gwarged o £8,340,000 (2022: gwarged o £1,180,000).
Mae CGGC wedi cael cyngor ar a oes ganddo’r hawl i ddangos yr ased pensiwn yn y datganiadau ariannol hyn a chydymffurfio â’r safonau cyfrifyddu. Gan nad oes gan CGGC hawl ddiamod i gael ad-daliad o’r gronfa bensiynau, mae’r ased wedi’i gyfyngu i £dim yn y datganiadau ariannol hyn.
**77**
## **Nodiadau i’r datganiadau ariannol**
Dyma’r rhagdybiaethau sylweddol a ddefnyddiwyd i gyfrifo rhwymedigaethau’r cynllun o dan FRS102:
|**2023**
**%**
Cyfradd cynnydd mewn cyfogau
**3.7**
Cyfradd cynnydd mewn pensiynau mewn taliadau
**2.7**
Cyfradd cynnydd mewn pensiynau gohiriedig
**2.7**
Cyfradd gostyngiad
**4.7**
Cyfradd chwyddiant
**2.7**
Dyma werth teg asedau’r cynllun a’r gyfradd adennill ddisgwyliedig, gwerth cyfredol
rhwymedigaethau’r cynllun a’r difyg a geir o ganlyniad:
**2023**
**Gwerth**
**£’000**
Soddgyfrannau
**17,688**
Bondiau Corforaethol
**1,980**
Bondiau Llywodraethol
**2,292**
Eiddo
**1,876**
Arian
**833**
Asedau Eraill
**1,381**
Cyfanswm gwerth marchnadol yr asedau
**26,050**
Gwerth cyfredol rhwymedigaethau’r cynllun
**(17,710)**
Gwarged/(Difyg) Cyngor Gweithredu Gwirfoddol Cymru yn y cynllun
**8,340**|2022
%
3.9
2.9
2.9
2.7
2.9
2022
Gwerth
£’000
17,489
2,176
2,384
1,788
596
1,477|
|---|---|
||25,910
(24,730)|
||1,180|
**78**
|**Symudiad mewn Gwaged/(difyg) yn ystod y fwyddyn:**
**2023**
**£’000**
Gwarged (Difyg) mewn cynllun ar ddechrau’r fwyddyn
**1,180**
Cost Gwasanaeth Cyfredol
**(710)**
Enillion actwaraidd a gydnabyddir yn yr incwm
**7,030**
Cyfraniadau gan y cyfogwr
**840**
Gwarged mewn cynllun ar ddiwedd y fwyddyn
yn unol ag adroddia yr actwari
**8,340**
Gwarged nad yw wedi’i gydnabod
**(8,340)**
Ased / (rhwymedigaeth) a gydnabyddir ar y fantolen
**-**
**Dadansoddiad o gostau Pensiwn a godwyd ar elw gweithredu o dan FRS 102:**
**2023**
**£’000**
Cost gwasanaeth cyfredol
**(760)**
Cost gwasanaeth blaenorol
**-**
Cost cyllido
**50**
Cyfanswm tâl gweithredu
**(710)**
**Symiau a gydnabyddir mewn incwm cynhwysfawr arall:**
**2023**
**£’000**
(Colledion)/enillion mewn asedau a gododd yn ystod y cyfnod
**(1,160)**
Enillion/(colledion) actwaraidd yn sgil newidiadau
mewn rhagdybiaethau ariannol
**9,660**
Enillion/(colledion) actwaraidd yn sgil newidiadau
mewn rhagdybiaethau demografg
**90**
(Colledion)/enillion mewn rhwymedigaethau
a gododd yn ystod y cyfnod
**(1,560)**
Gwarged pensiwn heb ei gydnabod
**(7,160)**
Cyfanswm tâl gweithredu
**(130)**
**Newidiadau i werth presennol y rhwymedigaeth o ran buddion wedi’u difnio: 2023**
**£’000**
Rhwymedigaeth agoriadol buddion wedi’u difnio
**24,730**
Cost gwasanaeth cyfredol
**760**
Traul llog ar rwymedigaeth buddion wedi’u difnio
**660**
Cyfraniadau gan gyfranogwyr
**120**
Enillion/(colledion) actwaraidd yn sgil newidiadau
mewn rhagdybiaethau ariannol
**(9,660)**
Enillion/(colledion) actwaraidd yn sgil newidiadau
mewn rhagdybiaethau demografg
**(90)**
Colledion/(enillion) actwaraidd ar rwymedigaethau
**1,560**
Buddion net a dalwyd
**(370)**
Cost gwasanaeth blaenorol
**-**
Rhwymedigaeth derfynol buddion wedi’u difnio
**17,710**
**Nodiadau i’r datganiadau ariannol**|2022
£’000
(3,350)
(930)
4,610
850|
|---|---|
||1,180
(1,180)
-|
||2022
£’000
(870)
-
(60)|
||(930)|
||2022
£’000
1,940
-
-
2,670
(1,180)|
||3,430|
||2022
£’000
26,210
870
550
120
-
-
(2,670)
(350)
-|
||24,730|
**79**
## **Nodiadau i’r datganiadau ariannol**
## **Newidiadau yng ngwerth teg asedau:**
|Gwerth teg agoriadol asedau
Incwm llog ar asedau
(Colledion)/enillion ailfesur ar asedau
Cyfraniadau gan y cyfogwr
Cyfraniadau gan gyfranogwyr
Buddion net a dalwyd
Gwerth teg terfynol asedau|**2023**
**£’000**
**25,910**
**710**
**(1,160)**
**840**
**120**
**(370)**
**26,050**|2022
£’000
22,860
490
1,940
850
120
(350)|
|---|---|---|
|||25,910|
## **24. Ymrwymiadau cyfalaf**
Roedd gan y Grŵp a’r Rhiant Elusen gyfanswm o £dim mewn ymrwymiadau cyfalaf ar 31 Mawrth 2023 (2022: £dim).
## **25. Ymrwymiadau ariannol**
Bydd ymrwymiadau ariannol o dan brydlesi gweithredu na ellir eu canslo yn arwain at y taliadau blynyddol canlynol o ran tir ac adeiladau:
|
blynyddol canlynol o ran tir ac adeiladau:|||
|---|---|---|
||**Tir ac Adeiladau**||
||**2023**|2022|
||**£’000**|£’000|
|Yn dod i ben o fewn blwyddyn|**123,793**|124,106|
|Yn dod i ben o fewn 2-5 mlynedd|**473,172**|473,172|
|Yn dod i ben ar ôl 5 mlynedd|**423,214**|543,149|
## **26. Addasiad blwyddyn gynt**
Mae’r addasiad o’r flwyddyn gynt yn ymwneud â newid i’r ffordd y cyfrifwyd gwarged y cynllun pensiwn a gynhwyswyd yn natganiadau ariannol 31 Mawrth 2022 o £1,180,000.
Credwn fod y polisi cyfrifyddu newydd yn fwy priodol, a chan hynny, er mwyn sicrhau cysondeb y dull cyfrifyddu rhwng cyfnodau, mae angen ailddatgan y cyfnodau cyfredol a pherthnasol ar sail y polisi cyfrifyddu newydd.
**80**
**81**
## **Adroddiad strate ol rŵ g y g p**
## **Cyflawniadau a pherfformiad**
Dechreuodd CGGC y flwyddyn gyntaf o’n cynllun strategol newydd gyda ffocws cryf ar gynaliadwyedd a thegwch.
Gwnaeth pwysau’r costau byw effeithio ar y sector mewn nifer o ffyrdd, a gwnaeth ein cyngor ar gyllid, ynghyd â’r grantiau a ddosbarthwyd gennym, gynnig cymorth mawr ei angen i fudiadau o bob maint. Gan weithio ar lefel genedlaethol, gwnaethom gynnal nifer o gydberthnasau â rhanddeiliaid a mynd ati i hyrwyddo rôl a gwerth gwirfoddolwyr a’r sector.
Camodd y sector ymlaen mewn nifer o ffyrdd o ganlyniad i’r rhyfel yn Wcráin, gan gynnig cymorth lleol ac estyn croeso cynnes i Gymru fel Cenedl Noddfa.
Gwnaeth partneriaeth Cymorth Trydydd Sector Cymru (TSSW) o’r 19 o Gynghorau Gwirfoddol Sirol (CVCs) ac CGGC ddal ati i ddatblygu cydwasanaethau gan ddefnyddio platfformau digidol a dulliau o fesur effaith ein hymdrechion cyfunol.
Gwnaethom ymgymryd â rhaglen newid uchelgeisiol er mwyn sicrhau ein bod
yn y sefyllfa orau i ddiwallu anghenion ein haelodau a’r sector ehangach mewn amgylchedd sy’n newid i bob un ohonom ni. Mae strwythur ein grŵp yn cynnwys CGGC, Social Investment (Cymru) Ltd, WCVA Trading Limited, WCVA Services Limited a Cynnal Cymru - Sustain Wales (Cynnal Cymru). Rydym yn rhannu uchelgeisiau i gefnogi’r sector a’r gymdeithas sifil ehangach yng Nghymru.
## **Prif risgiau ac ansicrwydd**
Yn ystod y cyfnod adrodd, gwnaeth CGGC adolygu a rheoli risgiau a oedd yn effeithio ar ein gwaith a oedd yn ymwneud â chau’r gweithgareddau a gyllidwyd gan yr UE a’r argyfwng costau byw.
Mae staff CGGC yn monitro gweithgarwch ac yn asesu risgiau gweithredol yn rheolaidd. Mae’r Tîm Uwch-reolwyr yn cyflwyno’r risgiau strategol i’r Is-bwyllgor Archwilio a Risg, sy’n edrych ar y materion ac yn rhoi awgrymiadau ar sut i liniaru’r risgiau.
Mae’r risgiau yn cael eu hystyried o dan bum pennawd: arweinyddiaeth, llywodraethu, cydymffurfio, adnoddau a chynaliadwyedd. Nodir y prif risgiau isod:
- Peidio â chynnig arweinyddiaeth briodol a strategol i’r sector yng Nghymru
- Peidio â chadw at systemau, gweithdrefnau a pholisïau mewnol priodol
- Anallu i gyflawni canlyniadau o safon yn unol â gofynion ein holl gyllidwyr, prosiectau a chontractau
- Diffyg adnoddau ariannol, ffisegol a dynol i gyflawni ein cynllun strategol
- Methiant i sicrhau cynaliadwyedd ariannol tymor byr a hirdymor grŵp CGGC
Cymeradwywyd yr adroddiad hwn gan y bwrdd ar 20 Medi 2023 a’i lofnodi ar ei ran.
**Dr Neil Wooding CBE** Cadeirydd
**82**
## **Adroddiad yr archwilydd annibynnol i aelodau ac ymddiriedolwyr Cyngor Gweithredu Gwirfoddol Cymru**
## **Barn**
Rydym wedi archwilio datganiadau ariannol Cyngor Gweithredu Gwirfoddol Cymru (y rhiant-gwmni elusennol) a’i is-gwmnïau (y ‘grŵp’) ar gyfer y flwyddyn a ddaeth i ben ar 31 Mawrth 2023 sy’n cynnwys y Datganiad Cyfunol o Weithgarwch Ariannol, y Mantolenni Cyfunol ac Elusen, y Datganiad Llif Arian Grŵp a nodiadau i’r datganiadau ariannol, gan gynnwys crynodeb o bolisïau cadw cyfrifon arwyddocaol. Mae’r fframwaith adrodd ariannol sydd wedi’i gymhwyso yn eu gwaith paratoi yn gyfraith gymwys a Safonau Cyfrifyddu’r Deyrnas Unedig, gan gynnwys Safon Adrodd Ariannol 102: Y Safon Adrodd Ariannol cymwys yn y DU a Gweriniaeth Iwerddon (Ymarfer Cyfrifyddu a Dderbynnir yn Gyffredinol yn y Deyrnas Unedig).
Yn ein barn ni, mae’r datganiadau:
yn rhoi golwg gywir a theg o gyflwr materion y Grŵp a’r rhiant-gwmni elusennol fel roeddent yn sefyll ar 31 Mawrth 2023 ac o’r adnoddau a dderbyniwyd a’i ddefnydd o adnoddau am y flwyddyn a ddaeth i ben bryd hynny;
wedi’u paratoi’n gywir yn unol â’r Ymarfer Cyfrifyddu a Dderbynnir yn Gyffredinol yn y DU, gan gynnwys Safon Adrodd Ariannol 102: ‘Y Safon Adrodd Ariannol cymwys yn y DU a Gweriniaeth Iwerddon; ac
wedi’u paratoi yn unol â gofynion Deddf Cwmnïau 2006.
## **Y sail i’n barn**
Fe wnaethom gynnal ein harchwiliad yn unol â’r Safonau Cyfrifyddu Rhyngwladol (ISAs) (y DU) a chyfraith gymwys. Caiff ein cyfrifoldebau o dan y safonau hynny eu disgrifio ymhellach yng nghyfrifoldebau’r Archwilydd ar gyfer archwiliad o adran datganiadau ariannol ein hadroddiad. Rydym yn annibynnol oddi wrth y Grŵp a’r Rhiant-gwmni Elusennol yn unol â’r gofynion moesegol sy’n berthnasol i’n harchwiliad o ddatganiadau ariannol yn y DU, gan gynnwys Safonau Moesegol y Cyngor Adrodd Ariannol (FRC), ac rydym wedi cyflawni ein dyletswyddau moesegol eraill yn unol â’r gofynion hyn. Credwn fod y dystiolaeth archwilio y gwnaethom ei derbyn yn ddigonol er mwyn darparu sail i’n barn.
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## **Casgliadau mewn perthynas â busnes gweithredol**
Nid oes gennym unrhyw beth i’w adrodd mewn perthynas â’r materion canlynol y mae’r Safonau Rhyngwladol ar Archwilio (ISAs) (y DU) yn gofyn i ni adrodd i chi yn eu cylch:
lle nad yw defnydd yr ymddiriedolwyr o sail gyfrifyddu busnes gweithredol yn briodol; neu
nad yw’r ymddiriedolwyr wedi datgan yn y datganiadau ariannol unrhyw ansicrwydd perthnasol adnabyddedig a allai fwrw amheuaeth sylweddol ynglŷn â gallu’r Grŵp a’r Rhiantgwmni Elusennol i barhau i fabwysiadu’r sail gyfrifyddu busnes gweithredol am gyfnod o ddim llai na deuddeg mis o’r dyddiad yr awdurdodir rhyddhau’r datganiadau ariannol.
## **Gwybodaeth arall**
Yr ymddiriedolwyr sy’n gyfrifol am yr wybodaeth arall. Mae’r wybodaeth arall yn cynnwys yr wybodaeth a gynhwysir yn yr adroddiad blynyddol, oni bai am y datganiadau ariannol a’n hadroddiad
archwilio ni ar hynny. Nid yw ein barn ni ynglŷn â’r datganiadau ariannol yn cynnwys yr wybodaeth arall ac nid ydym, oni bai i’r graddau a nodir fel arall yn benodol yn ein hadroddiad, yn mynegi unrhyw fath o gasgliad sicrwydd ynglŷn â hynny.
Mewn cysylltiad â’n harchwiliad o’r datganiadau ariannol, ein cyfrifoldeb yw darllen yr wybodaeth arall a, thrwy wneud hynny, ystyried pa un ai yw’r wybodaeth arall yn sylweddol anghyson â’r datganiadau ariannol neu’r wybodaeth y gwnaethom eu cael ar gyfer yr archwiliad, neu fel arall yn ymddangos fe pe bai wedi’i gam-fynegi’n sylweddol. Os ydym yn gweld anghysondebau sylweddol neu gamfynegiannau sylweddol ymddangosiadol o’r fath, mae gofyniad arnom i benderfynu pa un ai oes camfynegiant sylweddol yn y datganiadau ariannol neu gamfynegiant sylweddol o’r wybodaeth arall. Os ydym yn dod i’r casgliad, ar sail y gwaith a wnaed gennym, fod camfynegiant sylweddol o’r wybodaeth arall hon, mae disgwyl i ni adrodd ar hynny.
Nid oes gennym unrhyw beth i adrodd yn ei gylch yn hyn o beth.
## **Barn ar faterion eraill a nodir gan Ddeddf Cwmnïau 2006**
Yn ein barn ni, yn seiliedig ar y gwaith a wnaed gennym yn ystod yr archwiliad:
mae’r wybodaeth a gyflwynwyd yn adroddiad yr ymddiriedolwyr (sy’n ymgorffori’r adroddiad strategol ac adroddiad y cyfarwyddwyr) ar gyfer y flwyddyn ariannol y paratowyd y datganiadau ariannol ar ei chyfer yn gyson â’r datganiadau ariannol; ac
mae adroddiad yr ymddiriedolwyr (sy’n ymgorffori’r adroddiad strategol ac adroddiad y cyfarwyddwyr) wedi’u paratoi yn unol â’r gofynion cyfreithiol perthnasol.
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## **Materion y mae gofyn i ni adrodd arnynt trwy eithriad**
Yng ngoleuni gwybodaeth a dealltwriaeth y Grŵp a’r Rhiantgwmni Elusennol a’i amgylchedd, a gafwyd wrth gwblhau’r archwiliad, nid ydym wedi gweld camfynegiannau sylweddol yn Adroddiad Blynyddol yr Ymddiriedolwyr.
Nid oes gennym unrhyw beth i adrodd yn ei gylch ynglŷn â’r materion canlynol mewn perthynas â’r hyn y mae Deddf Cwmnïau 2006 yn gofyn i ni adrodd i chi yn ei gylch os, yn ein barn ni:
- nad yw cofnodion cyfrifyddu digonol wedi’u cadw neu os nad oes enillion cymwys i’n harchwiliad wedi’u derbyn oddi wrth ganghennau na fuom yn ymweld â hwy;
- nad yw’r datganiadau ariannol yn cyd-fynd â’r cofnodion cyfrifyddu a’r enillion;
- nad yw datgeliadau penodol ynglŷn â chydnabyddiaethau ymddiriedolwyr fel nodir gan y gyfraith yn cael eu gwneud; neu
## **Cyfrifoldebau’r ymddiriedolwyr Ein cyfrifoldebau ni dros yr archwiliad o’r datganiadau** Fel yr esbonnir yn llawnach **ariannol**
Fel yr esbonnir yn llawnach yn natganiad cyfrifoldebau’r ymddiriedolwyr, mae’r ymddiriedolwyr yn gyfrifol am baratoi’r datganiadau ariannol ac am fod yn hapus eu bod yn rhoi golwg gywir a theg, ac am yr hyn o reolaeth fewnol y teimlant sydd ei angen i’w galluogi i baratoi datganiadau ariannol sy’n rhydd o gamfynegiannau sylweddol, boed hynny o ganlyniad i dwyll neu gamgymeriad.
Ein nod yw cael sicrwydd rhesymol ynglŷn ag a yw’r datganiadau ariannol ar y cyfan yn rhydd o gamfynegiant sylweddol, boed hynny o ganlyniad i dwyll neu gamgymeriad, a llunio adroddiad archwilio sy’n cynnwys ein barn. Golyga sicrwydd rhesymol lefel uchel o sicrwydd, ond nid yw’n sicrhau y bydd archwiliad sydd wedi’i gynnal yn unol ag ISAs (y DU) bob amser yn canfod camfynegiant sylweddol pan fo’n bodoli. Gall camfynegiannau godi o dwyll neu gamgymeriad ac fe’u hystyrir yn sylweddol os, yn unigol neu gyda’i gilydd, y gellid bod disgwyl rhesymol iddynt ddylanwadu ar benderfyniadau economaidd defnyddwyr a gymerwyd ar sail y datganiadau ariannol hyn.
Wrth baratoi’r datganiadau ariannol, mae’r ymddiriedolwyr yn gyfrifol am asesu gallu’r Grŵp a’r Rhiantgwmni Elusennol i barhau fel busnes gweithredol, gan ddatgelu, lle bo’n briodol, unrhyw faterion yn ymwneud â busnes gweithredol a chan ddefnyddio’r sail gyfrifyddu busnes gweithredol oni bai bod yr ymddiriedolwyr naill ai’n bwriadu diddymu’r Grŵp a’r Rhiantgwmni Elusennol neu roi’r gorau i weithredu, neu os nad oes ganddynt ddewis realistig arall ond gwneud hynny.
nad ydym wedi derbyn yr holl wybodaeth a’r esboniadau hanfodol at bwrpas yr archwiliad.
**85**
## **Y graddau yr ystyriwyd y gallai’r archwiliad ganfod afreoleidddra, gan gynnwys twyll**
Rydym yn nodi ac yn asesu risgiau camfynegiant sylweddol mewn Datganiadau Ariannol, boed hynny oherwydd twyll neu gamgymeriad, ac yna’n dylunio a pherfformio gweithdrefnau archwilio sy’n ymateb i’r risgiau hynny, gan gynnwys cael tystiolaeth archwiliad sy’n ddigonol ac yn briodol i seilio ein barn arni.
Gwnaethom drafod ein hannibyniaeth archwilio gan gydymffurfio â Safonau Moesegol Diwygiedig 2019 gyda’r aelodau o’r tîm ymgysylltu wrth gynllunio’r archwiliad, a buom yn monitro ein hannibyniaeth drwy gydol y broses.
## **Nodi ac asesu risgiau posibl sy’n ymwneud ag afreoleidd-dra**
Wrth nodi ac asesu risgiau camfynegiannau sylweddol o ran afreoleidd-dra, gan gynnwys twyll a methiant i gydymffurfio â chyfreithiau a rheoliadau, roedd ein gweithdrefnau yn cynnwys y canlynol:
holi rheolwyr, gan gynnwys cael ac adolygu dogfennaeth ategol, ynghylch polisïau a gweithdrefnau’r Grŵp a’r Rhiant-gwmni Elusennol sy’n ymwneud â:
nodi, gwerthuso a chydymffurfio â chyfreithiau a rheoliadau ac a oeddent yn ymwybodol o unrhyw achosion o beidio â chydymffurfio.
canfod ac ymateb i risgiau twyll ac a oeddent yn gwybod am unrhyw dwyll gwirioneddol, twyll a amheuir neu dwyll honedig.
y rheolaethau mewnol sydd wedi’u sefydlu i liniaru risgiau sy’n ymwneud â thwyll neu beidio â chydymffurfio â chyfreithiau a rheoliadau.
trafod ymhlith y tîm ymgysylltu sut a lle y gallai twyll ddigwydd yn y Datganiadau Ariannol ac unrhyw arwyddion posibl o dwyll.
cael dealltwriaeth o’r fframweithiau cyfreithiol a rheoleiddiol y mae’r Grŵp a’r Rhiant-gwmni Elusennol yn gweithredu o’u mewn, gan ganolbwyntio ar y cyfreithiau a’r rheoliadau hynny a oedd yn effeithio’n uniongyrchol ar y Datganiadau Ariannol neu’n cael effaith sylfaenol ar weithrediadau’r
Grŵp a’r Rhiant-gwmni Elusennol. Roedd y cyfreithiau a’r rheoliadau allweddol y gwnaethom eu hystyried yn y cyd-destun hwn yn cynnwys Deddf Cwmnïau’r DU a’r ddeddfwriaeth drethu berthnasol.
## **Ymateb yr archwiliad i’r risgiau a nodwyd**
Yn ogystal â’r uchod, roedd ein gweithdrefnau ar gyfer ymateb i’r risgiau a nodwyd yn cynnwys y canlynol:
adolygu datgeliadau’r datganiad ariannol a phrofi’r ddogfennaeth ategol i asesu cydymffurfiaeth â chyfreithiau a rheoliadau perthnasol.
holi rheolwyr ynghylch ymgyfreitha a hawliadau gwirioneddol a phosibl; perfformio gweithdrefnau dadansoddi er mwyn nodi unrhyw gydberthnasau anghyffredin neu annisgwyl a allai fod yn arwydd o risg camfynegiant sylweddol o ganlyniad i dwyll.
darllen cofnodion cyfarfodydd y rheini sy’n gyfrifol am lywodraethiant ac adolygu gohebiaeth â CThEM; ac
**86**
wrth fynd i’r afael â’r risg o dwyll yn sgil camau trechu rheolaethau gan reolwyr, profi priodoldeb cofnodion mewn dyddlyfrau ac addasiadau eraill.
asesu a yw’r barnau a wnaed wrth lunio rhagamcanion cyfrifyddu yn nodi tuedd bosibl; a
gwerthuso rhesymeg fusnes unrhyw drafodiadau arwyddocaol sy’n anarferol neu y tu allan i drefniadau arferol y busnes.
Gwnaethom hefyd gyfathrebu cyfreithiau a rheoliadau perthnasol a nodwyd a risgiau twyll posibl i holl aelodau’r tîm ymgysylltu a chadwyd llygad allan am unrhyw arwyddion o dwyll neu beidio â chydymffurfio â chyfreithiau a rheoliadau trwy gydol yr archwiliad.
## **Defnydd o’n hadroddiad**
Gwnaed yr adroddiad hwn ar gyfer aelodau’r Grŵp yn unig, fel corff, un unol â Phennod 3 o Ran 16 o Ddeddf Cwmnïau 2006. Cafodd ein gwaith archwilio ei gyflawni fel bod modd i ni fynegi wrth aelodau’r Elusen y materion sy’n ofynnol i ni eu mynegi wrthynt mewn adroddiad archwilio ac nid ar gyfer unrhyw bwrpas arall. I’r graddau llawnaf y caniateir gan y gyfraith, nid ydym yn derbyn nac yn cymryd cyfrifoldeb gan unrhyw un oni bai am aelodau’r Elusen fel corff, am ein gwaith archwilio, am yr adroddiad hwn, nac am y safbwyntiau a ffurfiwyd gennym.
## **Alison Vickers (Uwch-Archwilydd Statudol)**
ar gyfer ac ar ran Bevan Buckland LLP Cyfrifwyr Siartredig ac Archwilwyr Statudol Llawr Gwaelod Cardigan House Castle Court Parc Menter Abertawe Abertawe SA7 9LA Dyddiad: 20 Medi 2023
Ceir disgrifiad pellach o’n cyfrifoldebau ar gyfer archwilio’r datganiadau ariannol ar wefan y Cyngor Adrodd Ariannol yn: **[www.frc.org.uk/ auditorsresponsibilities] (Saesneg yn unig)** . Mae’r disgrifiad hwn yn ffurfio rhan o adroddiad yr archwilwyr.
## **Contents**
|**Contents**||
|---|---|
|**Annual report 2022/23**|**2**|
|**Trustees’ annual report**
**Grants and funding**|**35**
**38**|
|**Members**|**40**|
|**Financial review**|**41**|
|**Financial statements for the**||
|---|---|
|**year ended 31 March 2023**|**46**|
|Consolidated statement of fnancial activities|**46**|
|Group income and expenditure account|**47**|
|Consolidated balance sheet|**48**|
|Charity balance sheet|**49**|
|Group cash fow statement|**50**|
|Notes to the fnancial statements|**51**|
|**Group strategic report**|**81**|
|**Independent auditor’s report**|**82**|
**2**
## **Welcome**
**Hello and welcome to our Annual Report for 2022/23**
## **A YEAR OF CHANGE AND CHALLENGE**
As we switched focus onto recovery following the end of pandemic restrictions, new challenges emerged for voluntary organisations in Wales. We worked with the sector to tackle the impact of the cost of living crisis and the closure of European Funds in Wales, both on organisations themselves and on the people and communities they support.
At WCVA we did all we could to enable voluntary organisations to succeed in spite of the many challenges we all face.
We distributed funding to organisations that are tackling some of the biggest issues in society.
As news broke of the war in Ukraine, we worked quickly with partners to help support refugees fleeing from the conflict.
To put ourselves in the best possible position to support the sector in the future, we went through an ambitious change programme to re-design and develop the organisation.
**Cover:** Cariad Pet Therapy made plenty of friends at our Welsh Charity Awards ceremony at the ITV Wales studios
During this period we began work to deliver our strategic plan for 2022-27, and this report outlines just some of the things we did to make progress on our ambitious goals. The role of Chair was handed from Peter Davies CBE to Dr Neil Wooding CBE. Peter welcomed Neil to the WCVA family and we said thank you to Peter for his 11 years as a trustee, including eight as Chair. We hope you enjoy our Annual Report.
**Ruth Marks MBE Dr Neil Wooding CBE** Chief Executive Chair
## **Our strategy**
**We know that the last few years have been extremely difficult for people in Wales and beyond. Voluntary organisations have also faced some very tough times.**
## **OUR GOAL:**
**Voluntary organisations are equal partners in achieving well-being in Wales**
To make sure we can all tackle today’s challenges head on, we’ve been working with our staff and members. Together we’ve been thinking about what we can do over the next five years to positively shape a better future for Wales.
Voluntary organisations lead positive change
All sectors collaborate more for shared ambitions
Our democracy better supports participation by voluntary organisations
## **The change we want to lead across Wales**
**And for WCVA to ensure we are the best we can be**
## **OUR GOAL:**
## **OUR GOAL:**
## **The voluntary sector is more diverse and resilient**
More diverse people are involved in voluntary action
More diverse resources strengthen delivery
## **WCVA is more resilient**
WCVA is financially sustainable
WCVA adapts positively to change
WCVA further supports its people
- Organisations are more resilient
**3**
**4**
## **Our oal g**
# **The voluntary sector is more diverse and resilient**
**More diverse people are involved in voluntary action**
**More diverse resources strengthen delivery**
**Organisations are more resilient**
## **What we did**
## **We distributed £27.5m in grants and loans to the**
**voluntary sector,** compared with £28.9m in 2021/22 and £47m in 2020/21. This included £846,000 of loans awarded by our Social Investment Cymru team to 14 different social businesses or trading voluntary organisations to grow their activities and impact
To support a more diverse voluntary sector **we contributed to the Anti-racist Wales Action Plan** as part of the stakeholder group. The plan sets out a vision of a Wales which is anti-racist by 2030. We also ran a session at our gofod3 event called ‘EDI confidence’ where we shared our Equality, Diversity and Inclusion journey to encourage others working in the sector to discuss experiences and embark on their own journeys
We worked with voluntary organisations to **increase understanding and awareness of how to build their ‘resilience’** during challenging times. This work included research, events and blogs on the theme, resulting in a new definition of voluntary sector resilience and a visual model to aid understanding of the different aspects of resilience
We ran Newid: Digital for the third sector, a pilot programme of digital skills development and support for the voluntary sector in Wales. Newid
**ran a range of activities to support organisations with digital** and to gather valuable insights into needs for future support. The project is a partnership between WCVA, Cwmpas and ProMo-Cymru, funded by Welsh Government, and supported by The Centre for Digital Public Services. Newid has now secured future funding to continue its work of sharing good digital practices with the voluntary sector
## **We continued to make a bigger difference together**
**by collaborating with partners.** Run in partnership with the local County Voluntary Councils, Third Sector Support Wales is a network of support for the voluntary sector allowing us to work together on four key areas of work: volunteering, good governance, sustainable funding, and engagement and influencing. We also supported the sector through our other networks such as the Volunteer Wales Network, Safeguarding Network, and Equality & Human Rights Coalition
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Annual report 2022/23
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**5**
**Right:** Awesome Wales used funding from our Social Business Growth Fund (SBGF) to bring their zero waste shop to Barry, and become a hub for the community in the process
**6**
## **Our work with Third Sector Support Wales (TSSW) partners**
## **£24,740,770 in funding awarded by TSSW £**
**3,996 organisations supported with direct advice and information**
**11,554**
**hours spent supporting the voluntary sector with volunteering, good governance, sustainable funding, and engagement & influencing**
**3,705 volunteers signed up to a volunteering opportunity**
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SUSTAINABLE
RELATIONSHIPS
RESOURCES
GOVERNANCE LEARNING
& &
MANAGEMENT IMPROVEMENT
PEOPLE
CULTURE & WAYS OF WORKING
PURPOSE & ACTION
N
LIE
I
I N
U
S
C
E C
E
M A
R
M TI
O O
C N
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**Our model of resilience is the first part of a piece of work to help voluntary organisations to understand the term and consider how they can increase their resilience during difficult times**
**7**
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8
2022/23 Annual report
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**Case study: Farming the ocean floor A Net-Zero Carbon Start-up Grant from WCVA helped Câr-y-Môr move their social business up a gear.**
Câr-y-Môr is a community benefit society and the first community-owned regenerative ocean farm of its kind in Wales. With three pilot farms off St David’s peninsula, their business of growing seaweed and shellfish has led to the creation of 11 new jobs and radical improvements to the coastal environment.
the grant, Câr-y-Môr had several new products on sale at a weekly market, with many more to be distributed nationwide.
Câr-y-Môr Funding Manager, Tracey Gilbert-Falconer explained: ‘The Grant has helped us employ Tara, a part-time food product developer, who has been creating edible products, like spaghetti, from the seaweed we grow. Without WCVA’s grant, we wouldn’t have been able to utilise the seaweed for food anywhere near as quickly.’
Câr-y-Môr received funding from the Net Zero Carbon Start-Up Grant, part of a pilot scheme managed by our Social Investment Cymru team providing a much-needed boost to budding social businesses across Wales. The scheme also supports new organisations to embed good climate practice from the start. Six months on from receiving
**Left:** Câr-y-Môr used the Net Zero Carbon Start-up grant to get their environmentally friendly social business flying
**9**
## **Grants and loans distributed to the sector - £27.5 million**
**£6,925,990 Reducing economic inactivity**
**£764,519 Volunteering grants**
**£1,373,964 Environmental grants**
**£87,525 Maintaining voluntary sector networks**
**£959,080 Supporting & strengthening community action**
**£**
**£785,015 Community Asset Loans £920,628 Social investment Loans**
**£236,438 Projects between Wales and Africa**
**£150,000 Developing social business start-ups**
**£18,000 Training & development for sector placements**
**£ £14,644 £1,605,080 Local nature Social investment partnerships Grants**
**£9,127,569 Capital projects to restore & enhance nature**
**£4,550,650 Local support for the sector**
**10**
## **The difference we made**
With **97% of learners rating them as good or excellent,** we provided learning and peer to peer support by delivering 50 webinars and training courses to 868 participants
**93% of those surveyed rated gofod3 as good or excellent.** For a second year running we held an online version of gofod3, WCVA’s flagship event and the biggest voluntary sector gathering of its kind in Wales. gofod3 provided a week of webinars, workshops and discussions attended by 1,528 people
## **An independent evaluation of our Active Inclusion Fund (AIF) highlighted the importance of the voluntary sector** in
delivering employability programmes, in particular finding that AIF was surprisingly flexible and resilient to the effects of the COVID-19 pandemic. It also highlighted Active Inclusion’s importance in building and enhancing voluntary sector capacity
and expertise in delivering employability programs. The Active Inclusion Fund was managed by WCVA, supported by funding from European Structural and Investment Funds
In April 2022 Minister for Social Justice, **Jane Hutt announced that Welsh Government would be shifting to provide longer-term grants to voluntary organisations.** This followed months of work by the Funding and Compliance Sub-committee of the Third Sector Partnership Council (TSPC). Some schemes could provide as much as six years of funding in total which will make a real difference to organisations and their planning for the future
During the year, **103 organisations signed up to the Investing in Volunteers (IiV) quality mark** (an increase of 106% on the previous year), 98% of which were signing up for their first award. With
partners across the UK, we grew interest in IiV, recording the highest number of registrations for the award in Wales. During the year 56 organisations have made progress with their IiV qualification, with 19 achieving the mark by the end of March 2023
In the 2022/23 period **56 funders and 860 funds were added to Funding Wales and 3,879 new users registered.** This year we made some of the biggest changes to our funding search platform since the site was launched. Run in partnership with the local County Voluntary Councils, Funding Wales now allows users to save searches and get direct notifications when funds are added or updated. We know capacity is always a barrier to organisations searching for funding, so we’ve also improved search accuracy and increased the support we offer to Funding Wales users
## **Praise for Investing in Volunteers (IiV)**
‘ They support you every step of the way and we have found it very rewarding to take the time to reflect on and showcase the positive ’ impact that our work has on people’s lives. **Volunteer Coordinator**
## **What you said about the Newid project**
‘ Everyone I came across was so helpful – pointing me to advice and guidance. I came away totally transformed about my view of ’ digital and how I can support my organisation.
‘ The work through Newid has been incredibly valuable. I would like to see more organisations secure this support – it would make such a difference to the sector. I’m only starting the journey, but I am looking to embed the learning. If I can then cascade to other organisations, they would benefit so much – especially those small ’ organisations without much of a training budget.
**Right:** North Wales Wildlife Trust received funding from our Landfill Disposals Tax Fund to run activities for local children
**11**
**12**
## **Praise for BME Sport Cymru training**
‘ The training was invaluable and the engagement from the team hopefully represented how invested they are in [the] importance of EDI and engaging ethnically ’ diverse communities.
‘ Your help and support is invaluable and I know we will continue to draw on that as we ’ roll out our anti-racist work.
## **Volunteer Coordinator**
## **Support and services feedback**
‘ I feel that the skills I have learned will be useful in all aspects of professional and personal life and not just in difficult situations as good use of skills consistently can help prevent the need for difficult conversations.’ **Attendee on our ‘Dealing with difficult conversations’ course**
‘It is essential to have informed and effective safeguarding policy and procedures in place. Suzanne and the WCVA safeguarding team have been such a huge help in working with Daring to Dream, advising us in the development of our safeguarding policy into one that is current and “fit for purpose”. On behalf of our trustees, a huge thank you for ’ your support.
**Barbara Chidgey, Daring to Dream**
## **Case study: Improving health in Nigeria**
**Wales and Africa funding from WCVA helped Shine Cymru and Festus Fajemilo Foundation support people like Gbemisola to improve their health and future outlook.**
Gbemisola was born with Spina Bifida and suffered with continence issues as a result, which lead to her facing severe stigma and mockery from her peers.
After starting on the Foundation’s ‘Saving Lives! Improving Futures’ she learned to better manage her continence issues, and finally found the confidence to make new friends and even go to university, with plans to become a disability rights advocate.
Shine Cymru and Festus Fajemilo Foundation’s (FFF) project aims to support 250 babies, children and young people - and their families - with spina bifida and hydrocephalus to
better their health through improved continence care and management in three regions of Nigeria.
Funding from Welsh Government’s Wales and Africa grant scheme, administered by WCVA, helped the project strengthen and expand to reach more children and families.
Gbemisola said: ‘My experience since joining FFF has made me believe that there is no problem without solution in this life. I am ready to share this anytime, anywhere, I am so happy.’
**Right:** Gbemisola gained newfound confidence and friends following her involvement in Shine Cymru and Festus Fajemilo Foundation’s Wales and Africa project
**13**
**14**
## **Our oal g**
# **Voluntary organisations are equal partners in achieving well-being in Wales**
Voluntary organisations lead positive change
- All sectors collaborate more for shared ambitions
Our democracy better supports participation by voluntary organisations
## **What we did**
WCVA published a research report titled _The future we create: lessons from pandemic volunteering in Wales_ . The report **gathered the views of key stakeholders to look at the impact of volunteering during COVID-19** and the lessons we can learn for the future. It also made a number of recommendations to support volunteer involving organisations, such as ensuring the sector has access to sufficient funding for staff resource, improving accessibility of resources for informal groups, and investing in activities to enable new types of volunteering and collaboration
with the Minister for Social Justice Jane Hutt. We also organised a meeting of national voluntary organisations with leads of Regional Partnership Boards to discuss how national organisations can make a contribution at a regional level
**We gave written and verbal evidence** on a number of Welsh Government, Senedd and UK Government consultations, including on the Social Partnership and Public Procurement (Wales) Bill, the Innovation Strategy for Wales, the Constitutional Future of Wales, and the Inquiry into Lobbying
As part of the UK Civil Society Group **we worked to ensure the voice of**
**Wales’ voluntary sector was heard at Westminster** on subjects such as the UK Budget. The group also began a project with UK Finance to design tools for making decisions around banking services more transparent, and it meets regularly with the Charity Commission to share issues facing the sector
**We established a new partnership with Macmillan Cancer Care** to improve access to information and advice for people with cancer
We continued to ensure the voluntary sector’s voice is heard by decision-makers through **facilitating regular meetings between sector groups and Welsh Government Ministers,** including meetings of the Third Sector Partnership Council
**15**
**16**
## **Welsh Charity Awards Congratulations to the 2022 winners of the Welsh Charity Awards**
Returning for the first time since the pandemic, we received a record number of nominations for the Welsh Charity Awards this year, and during Welsh Charities Week we celebrated the five amazing winners.
The Awards showcase the positive difference we can all make to each other’s lives by recognising and celebrating the fantastic contribution charities, community groups, not-forprofits and volunteers make to society in Wales.
The five winners accepted their awards at a ceremony hosted at ITV studios in Cardiff Bay in November 2022.
## **Winners**
## **Volunteer of the Year** (aged 26 or over)
Sponsored by Keegan and Pennykid
## **Andrew Coppin**
Awarded to Andrew for his
contribution to men’s mental health. With male suicide levels spiking in the Newtown and Welshpool area, Andrew set up a walking and talking group to support vulnerable men.
## **Young Volunteer of the Year** (aged 25 and under)
Sponsored by Hugh James
## **Rachel Joseph**
A volunteer with Fair Treatment for the Women of Wales (FTWW), Rachel was recognised for her passionate advocacy for fellow endometriosis patients and disabled and chronically ill women in Wales.
**Digital pioneers** Sponsored by Salesforce
## **Innovate Trust**
Innovate Trust won the award for their unique Insight app, which has made a huge difference to the lives of people with learning disabilities.
## **Organisation of the year**
Sponsored by The SCG Group
## **Urdd Gobaith Cymru**
A truly outstanding organisation, the Urdd achieved a huge amount in its centenary year and has truly become a leading light for young people across Wales. Its much-lauded refugee work, which benefited 250 Ukrainians and 110 Afghans, is just the tip of the iceberg.
**Wellbeing in Wales** Sponsored by The Open University in Wales
## **Cariad Pet Therapy**
Cariad Pet Therapy is radically transforming the mental wellbeing of a range of communities across south west Wales.
**17**
**18**
## **Spotlight on our staff: Championing volunteers in health and care**
**Judith Stone, Assistant Director of Support and Invest at WCVA, has been involved in wide-reaching work on the voluntary sector’s role in health & care.**
In 2022 we kicked off a new project, funded by Welsh Government, building on previous work to broker relationships in health and social care, and the significant impact made by voluntary organisations and volunteers during the COVID-19 pandemic.
We carried out extensive stakeholder engagement to understand the challenges facing the voluntary sector and volunteers in health and social care in Wales and co-produce a vision for the difference we want to make with this project.
We published an infographic and two papers, co-authored with the Bevan Commission, to raise awareness of the contribution of the voluntary sector and volunteers to health, care and wellbeing. At the launch of _The value and values of volunteering: our hidden asset_ , Judith Paget, NHS Wales Chief Executive, celebrated the contribution of volunteers saying: ‘I don’t think a week goes past where I’m not in a conversation with somebody about the value of volunteering in the past, present and future.’
We also contributed to a range of government workstreams and facilitated meetings between the sector and the Minister for Health and Social Services. At the Minister’s request, we presented a paper on the structure and resource that volunteers need to make volunteering roles in health and social care a success.
**Above:** Judith is part of a team at WCVA focussing on health and care
## **The difference we made**
**WCVA’s work was mentioned 82 times by Welsh Government in 2022/23** – that’s 13 times in plenary sessions, 19 times in committee sessions, and 50 times across different Welsh Government news items and publications
**We spoke out about key issues for voluntary organisations** with appearances in The Guardian, The Independent, BBC News and other media outlets. We continued to advocate for the Welsh voluntary sector, in particular raising awareness with the press on issues surrounding the lack of replacement funding for EU funds in Wales
The Wales Civil Society Forum, run in partnership with Cardiff University, **chaired Welsh Government’s work around UK Government’s Bill of Rights bill.** It also partnered with Fair Trade Wales to pilot coordination, networking and advocacy work for the voluntary sector on post-Brexit trade policy. A Welsh Government official said: ‘The network has allowed us to engage with organisations and civil societies that have proved difficult to engage with in the past due to a number of reasons, namely a lack of capacity and knowledge within those organisations’
Our ‘Welsh Charities Week’ celebrations included the Welsh Charity Awards ceremony, which led to **award winners being featured on ITV Wales’ evening news and ITV Wales online.** This was thanks to a partnership with ITV Cymru Wales. Welsh Charities Week also saw several charities interviewed on the radio and featured in local media publications. Welsh Charities Week is a campaign that highlights the work of charities, social enterprises, voluntary organisations and community and volunteer groups in Wales
The Community Ownership Group produced a consultation response that **significantly influenced the Senedd inquiry into community assets,** highlighting key community ownership issues. This year we established the group, a cross-sector network designed to raise the profile of communities running public spaces while improving the community asset transfer process and enabling the purchase of privately-owned assets
**Right:** Swansea Community Farm were one of the organisations we highlighted as part of Welsh Charities Week
**19**
**20**
## **Spotlight on our staff: Contributing to Wales’ Ukraine efforts**
**Natalie Zhivkova, Policy and Insights Manager at WCVA, worked with the sector and other key partners to ensure Ukrainian refugees were re-settled and supported quickly and kindly.**
News about the invasion of Ukraine and the humanitarian crisis in the country sent shock waves across Wales and a strong urge to take action was mixed with a sense of despair for many of us. What could we do and how could we help from many miles away?
I am very proud to say WCVA got involved in Wales’ response immediately and worked quickly to enable and co-ordinate support for refugees fleeing the conflict. We worked closely with Welsh Government, the County Voluntary Councils, Welsh Local Government Association (WLGA) and local authorities to create links and enable specialist organisations to provide much needed support.
Together, we produced materials aimed at aiding efforts in local authority areas, helped shape the content available on **sanctuary.gov.wales** , provided updates from Welsh Government to stakeholders, and ensured feedback from the frontline was considered in the development of policies.
We worked with partners to help streamline signposting processes, make best use of offers of help from the public, and prevent the duplication of services across the public and voluntary sectors. Our work helped support refugees to move out of welcome centre accommodation and take part in volunteering opportunities to enhance skills and increase independence.
**Above:** Natalie has been working with our partners to help Ukrainian refugees
## **Our oal g**
## **WCVA is more resilient**
WCVA is financially sustainable
WCVA adapts positively to change
WCVA further supports its people
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22
2022/23 Annual report
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## **What we did**
**We went through an ambitious change programme** to re-design and develop the organisation to ensure we’re in the best possible position to support the voluntary sector in the future. Part of this was a package of support for staff to provide as much help as possible during these uncertain times
**We ran trustee elections** with the nomination and selection process firmly in the hands of our members. This year’s election campaign had a strong focus on diversifying WCVA’s board
**Our staff were encouraged to learn new skills and develop their careers.** Three of our staff took part in secondment opportunities with other organisations, gaining new experiences and knowledge that they could bring back into their roles at WCVA. We also continued our commitment to staff learning and development. Our staff recorded 452 different occasions where they had accessed learning on topics such as ‘An introduction to safeguarding’, Welsh language awareness, and digital skills
In 2022/23 **we examined our organisational culture,** empowering our staff to take part in the process through our Equality, Diversity and Inclusion champions group. Working with colleagues we developed a new set of ‘values and behaviours’, which were a significant step towards ensuring that our workplace culture is inclusive, equitable, and supports our staff’s growth and development
**We commissioned an independent report on our use of Welsh language.** Recommendations from the report will help us to better deliver our services as a bilingual organisation and attract more Welsh speakers to join our staff team
**Left:** WCVA staff at our joint International Women’s Day event with Sustrans Cymru and the Welsh Local Government Association (WLGA)
**23**
## **Spotlight on our trustees: WCVA’s Change programme**
**In 2022/23 Reham Bassal and the rest of the WCVA board oversaw an extensive change programme to help the organisation prepare for the future.**
Since I became a trustee in 2022 WCVA’s change programme has been the main focus of the board, transforming the organisation to better serve the needs of the voluntary sector in Wales.
With the end of EU funding in Wales, the changes in the way we work due to the pandemic and our new strategic plan for 202227, WCVA needed to organise and look ahead to prepare for the future.
We recognised that to continue to deliver services and represent the Welsh voluntary sector effectively, we needed to rethink our organisational structure and how we work. While it was challenging, it was necessary to ensure long-term financial sustainability.
supporting our people, and driving diversity and inclusion. We worked hard to ensure that our people remained at the heart of everything we did. We consulted extensively with our staff using best practices to ensure fairness and compassion.
While the restructuring was not without its challenges, I believe it has ultimately strengthened our organisation and positioned us for success in the years ahead. I am thankful for all the hard work and dedication shown by our team throughout the process, and I am confident that we will continue to make a positive impact on the voluntary sector.
**Above:** Reham joined the WCVA board of trustees in November 2022
We remained committed to our values and mission of driving innovation throughout, optimising our resources and impact,
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## **The difference we made**
**Our careful financial management has led to a successful interim audit** for 2022/23. Our Active Inclusion Fund also received six European Funds Audit Team (EFAT) ‘unqualified’ audits this year, meaning there were no areas that could be improved upon
**What staff said about working with our Equality, Diversity and Inclusion Champions**
‘ In the past year, we have conducted comprehensive equality assessments, especially throughout our change programme. This has enabled us to gain a deeper understanding of our organisation and how we can effectively execute our strategic plan. These assessments have allowed us to foster a more inclusive and equitable workplace culture and ensure that our organisation is ’ aligned with our values and goals.
**What staff said about secondment opportunities**
‘ Having the opportunity for a secondment within Welsh Government provided me with experience and knowledge that I could not have gained in any other way. It has allowed me to deepen my knowledge of how Welsh Government works and understand how we can support the sector to engage with them more effectively. This experience has led to me securing a promotion and further ’ developing my own career pathway.
**Janine Downing, Head of Partnerships & Policy at WCVA**
**Samantha Carpenter, Equality, Diversity, Inclusion and Wellbeing Officer**
## **Spotlight on our staff: Developing our employees**
**WCVA’s staff training programme has supported Grants Support Officer, Emma Manderson to develop her use of the Welsh language and advance her career.**
This year I attended an intensive ‘Canolradd’ course over the summer that was paid for by WCVA and they matched the time I put in, allowing me to record half of the weeklong residential as work time.
I had been learning Welsh before, but my motivation and progress had slowed right down during the pandemic. The immersive course really revitalised my Welsh, giving me the chance to use the language all day long and cement my learning.
All of this gave me the skills and confidence to apply for a ‘Welsh essential’ role as a Grants Funds Support Officer with WCVA, to which I was successfully appointed in March.
In the last few years I’ve gone from a complete beginner to being fluent enough to do this job, which is thanks to the support from WCVA.
**Above:** Emma has made good use of our staff training programme to develop her Welsh language skills
This gave me the confidence to represent WCVA at our stand at the National Eisteddfod, greeting visitors and chatting about our work in Welsh, and to go on and sign up for a weekly Higher Level course (also paid for by WCVA and with time matched).
**25**
**26**
Chwarae Teg used the European Social Fund to work with women throughout Wales to build their confidence and recognise and develop their skills
## **‘End of an era’**
## **European funding in Wales**
As European funding winds down we’ve been celebrating what has been achieved by the voluntary sector in Wales, while working hard to influence the future funding landscape.
## **Spotlight on our staff: Supporting the sector after European funding**
**Matt Brown, WCVA’s Director of Delivery & Development, has been leading on our work to influence the funding landscape after the end of European Structural Funds.**
The closure of European Structural Funds in Wales is the end of an era. Though there is a sense of sadness in its passing we can look back on a period where voluntary organisations have made a huge impact on a range of key issues for society.
We’re proud that through WCVA and other support bodies we’ve been able to open up these funds to organisations in the voluntary sector that traditionally may not have the capacity or technical knowledge to access them.
**Above:** Matt ensured the voluntary sector’s voice was heard in post-EU replacement funding discussions
In turn, these organisations have used their local knowledge and specialist expertise to really make a difference in the communities that need them.
Welsh voluntary organisations can look back on some truly inspiring achievements in areas such as improving employment opportunities for those furthest from the labour market and sustainable development.
At WCVA we also look back proudly on our work with Cwmpas, helping social businesses to grow. But we’re even more delighted that through our Social Investment Cymru team EU investment has become a recyclable source of funding that will be re-invested into the sector long after the closure of European funding.
**Below:** Wales Council for Deaf People’s Active Inclusion Fund project provided supported employment opportunities for deaf people with Transport for Wales. The Active Inclusion Fund is managed by WCVA, supported by funding from European Structural and Investment Funds
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27
Annual report 2022/23
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## **Celebrating the successes of the sector in Wales**
We ran a celebration event in March 2023 to **highlight the impact that the voluntary sector has made using European Funding** . We heard an impassioned update from Vaughan Gething, Minister for the Economy, and the inspiring stories from some of the projects in Wales that have
been making a huge difference to the communities they support. At the event we launched _The impact of European funding in Wales_ , a report exploring how Welsh voluntary organisations, through their involvement in European funding, were able to contribute across a range of key social issues
**Left:** Vaughan Gething, Minister for the Economy, speaking at our EU funds celebration event in March
**Left:** Our report explored the difference voluntary organisations made in a period spanning over 20 years thanks to European funding
**We have been engaging with decision makers at both Westminster and the Senedd,** advocating for voluntary sector involvement in any decisions about the replacement funding streams. We highlighted the impact of the loss of EU funding and the delay in making the UK Shared Prosperity Fund available on voluntary organisations and the people and communities they support.
We did this through our engagement with government officials and local and regional stakeholders and partners, and our influencing work led to local and national press coverage including in The Guardian, on BBC Wales and on BBC Newsnight. Charities and employers struggling due to post-Brexit funding delays
Some voluntary groups have closed and farmers report problems afer slow disbursal of UK funds to replace EU money
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Annual report 2022/23
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Adferiad Recovery used funding from our Active Inclusion Fund to help Rachel get ready to enter the world of work
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**30**
## **Our finances**
These figures give an overview of our financial performance for 2022/23.
During the year we distributed **£27.5m** in grants and loans to the voluntary sector. Our income was **£35m** and our expenditure was **£33.2m** .
**----- Start of picture text -----**
Income Restricted income
£35 million £31.4 million
**----- End of picture text -----**
**----- Start of picture text -----**
Unrestricted income
£3.6 million
**----- End of picture text -----**
**----- Start of picture text -----**
1% <1%
4%
7%
10%
20%
48%
21%
99%
Grants receivable
Grants received
90%
Income from investment Other trading activities
Expenditure recovered
Other trading activities
Restricted income
Income from investments
Unrestricted income
Other income
**----- End of picture text -----**
**31**
## **Expenditure £33.2 million**
**----- Start of picture text -----**
3%
4%
**----- End of picture text -----**
## Grants to the sector
Staff costs (salaries, recruitment, training etc) Overheads (building costs, equipment, utilities etc) Other costs (audit, consultants, marketing etc)
Our full Annual Accounts and the report of the independent auditor on those accounts is available on the Charity Commission website.
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## **WCVA board members**
|**President**
Michael Sheen
**Vice Presidents**
Tom Jones OBE
Margaret Thorne CBE DL
Peter Davies CBE (Chair until
17 November 2022)
**Chair**
Dr Neil Wooding CBE
(Appointed 17 November
2022)
**Vice Chair**
Fran Targett OBE
**Treasurer**
Colin Arnold|**Trustees**
Steve Brooks
(Resigned 17 November 2022)
Reham Bassal
(Appointed 17 November
2022)
Lindsay Cordery-Bruce
Lisa Davies
(Resigned 17 November 2022)
Rhian Davies
Simon Harris
Lowri Jones
(Appointed
17 November 2022)
Chris Lines
Mark Llewellyn
Kathryn Luckock
(Appointed
17 November 2022)
Menai Owen-Jones
Joe Stockley
Edward Watts, MBE DL
Kate Young|**Secretary**
Tracey Lewis
**Company registration number**
0425299
**Charity number**
218093
**Registered ofce**
One Canal Parade
Dumballs Road
Cardif
CF10 5BF
**Bankers**
Barclays Bank Plc
Windsor Court
1-3 Windsor Place
Cardif
CF10 3BX|**Legal advisers**
Geldards LLP
Capital Quarter No. 4
Tyndall Street
Cardif
CF10 4BZ
Hugh James
Two Central Square
Cardif
CF10 1FS
Capital Law
Capital Building
Tyndall Street
Cardif
CF10 4AZ
**Auditor**
Bevan Buckland LLP
Ground Floor
Cardigan House
Castle Court
Swansea Enterprise Park
Swansea
SA7 9LA|
|---|---|---|---|
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## **Thank you**
## **WCVA would like to thank all our members and partners for their support this year as well as the following:**
abrdn ACEVO Ateb
Data Orchard Disability Wales Ethnic Minorities & Youth Support Team (EYST)
Barclays Bank PLC Bevan Buckland LLP Big Learning Company Cardiff University Charities Aid Foundation
Geldards LLP Helpforce HSF health plan Hub Cymru Africa Hugh James ITV Cymru Wales Keegan and Pennykid
Charity Commission for England and Wales Clear the Fog Comic Relief
Macmillan Cancer Support in Wales Martyn Palfreman Consulting
Cwmpas (formerly the Wales Co-operative Centre) Martyn Palfreman Consulting Cymdeithas Cyfieithwyr Cymru Menter Iaith Cymen Mercer Data Cymru National Lottery Community
Fund
National Lottery Heritage Fund NCVO NHS Wales Nico The Open University Wales Pride Cymru ProMo Cymru Pugh Computers
Recruit3
Richard Newton Consulting
Salesforce Savage and Gray
SCG Wales
The Scottish Council for Voluntary Organisations (SCVO) Social Investment Business
Social Investment Scotland Sport Wales Sustrans Tantrwm Digital Media Volunteering Matters Volunteer Scotland Wales European Funding Office (WEFO)
Welsh Government
Welsh Language Commissioner
Welsh Local Government Association (WLGA)
Wrigleys Solicitors
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# **Financial statements**
## **2022/23**
In this section you will find details of our accounts and activities for the financial year 2022/23 including the Trustees’ annual report, financial review and statements, group strategic report, information about our members, and the independent auditor’s report.
**35**
## **Trustees’ annual re ort 2022/23 p**
The trustees, who are also Directors for the purposes of the Companies Act, present their report and the audited financial statements of the charity for the year ended 31 March 2023.
## **Structure, governance and management**
## **Governing document**
Wales Council for Voluntary Action (‘WCVA’) is a company limited by guarantee and a registered charity. Its governing documents are the Memorandum and Articles of Association dated 9 December 1946, which were last amended in November 2016.
## **Recruitment and appointment of trustees**
WCVA’s articles of association provide for a board comprising not less than six and not more than sixteen trustees. Up to twelve trustees of WCVA’s board shall be elected by members at an Annual General Meeting and up to four members may be appointed by WCVA’s board. Trustees shall retire by rotation and shall be those who have served for a continuous term of three years following their election or re-election.
A retiring trustee shall be eligible for reelection for a further term of three years and no trustee shall serve for more than nine consecutive years in office. WCVA’s board may at any time co-opt any person to fill a casual vacancy occurring in the WCVA board. Following this year’s trustee election process and ballot of our members for the five vacant places on the board, our members approved the appointment of three new trustees and reappointed two existing trustees.
## **Welcome to our new Chair**
Dr Neil Wooding CBE was formally welcomed as Chair at our AGM in November 2022 and took over the role from Peter Davies CBE. Neil joined the board in February 2022 as Chair designate following an extensive and transparent recruitment search.
Neil has undertaken numerous voluntary roles throughout his career. His domain of expertise lies within people development, organisational change and human diversity.
## **Trustee induction and training**
New trustees attend an induction session and are provided with a comprehensive trustee handbook providing further information on their role and responsibilities. Trustees have access to online resources to support their role and in-house training is provided covering key governance areas as and when required.
**36**
During 2022/23 a number of focussed sessions were held for trustees including refresher training on safeguarding, as well as updates on different work programmes.
## **Risk management**
WCVA’s Audit & Risk Sub-Committee has approved and keeps under review a comprehensive risk register. The risk register identifies potential risks, describes the action that is required to minimise or avoid each risk, who is responsible for taking the action, and target dates. The Chair of the Audit & Risk Sub-Committee reports to the Board to ensure all trustees are updated.
## **Honorary positions**
WCVA has four honorary positions and is pleased to have the support of people with significant interest and experience in the voluntary sector.
WCVA’s honorary President, Michael Sheen, promotes WCVA and the sector wherever possible. We were delighted that Peter Davies CBE, former Chair, accepted the role to become our third
Vice President when he stood down from the Board in November 2022. Peter has been an avid advocate for the voluntary sector and specifically sustainable development throughout his career.
WCVA’s Vice President Tom Jones OBE works to maintain and develop civil society links across Wales, the UK and Europe. WCVA’s Vice President Margaret Thorne CBE DL continues to support WCVA’s work with local partners.
## **Organisational structure**
WCVA is a membership organisation. Membership is open to charities, voluntary groups, community groups and social enterprises working in Wales. All members hold voting rights. Members are actively encouraged to shape our work and link to a rich network of like-minded people with a shared vision.
The board is assisted in fulfilling its role by two sub committees: WCVA Audit & Risk Committee and WCVA Finance Committee. The board is also supported by a number of funding advisory panels. The board is responsible for approving
and monitoring the strategic and operational plans which form the focus and basis of WCVA’s work. During the year we restructured to ensure future sustainability of our role to support the voluntary and community sector.
## **Related parties**
During 2010/11 the charity formed a group through the incorporation of two wholly owned subsidiaries, Social Investments (Cymru) Limited (renamed from WCVA Investments Limited on 24 October 2014) for the purposes of establishing a loan fund, and WCVA Services Limited for the purposes of administering loan services.
Social Investment (Cymru) Ltd delivers social investment for and on behalf of the voluntary sector in Wales. This subsidiary company will become dormant during 2023/24 transferring all activity to WCVA. A Social Investment Committee will be set up to assist WCVA’s Board in its duty to supervise the direction of WCVA’s repayable finance activities.
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Following completion of a previous European funded project, WCVA Services Limited is a dormant company.
A third subsidiary, WCVA Trading Limited, was incorporated during 2011/12; this company is not currently active.
Our fourth subsidiary, Cynnal Cymru - Sustain Wales (Cynnal Cymru) joined the WCVA group on 1 April 2018.
Cynnal Cymru is the national charity for sustainable development in Wales. Cynnal Cymru is also a private company limited by guarantee. Cynnal believes every organisation can take steps to respond to global challenges in ways that benefit them, and the people around them. Whether it’s paying the real Living Wage so that workers can live and not just exist, reshaping business practices to minimise environmental harm, or engaging with employees, supply chains and customers to reduce greenhouse gas emissions – they believe that raising ambition benefits organisations in Wales and beyond, now and for the future. During 2022/23 we have worked together to promote sustainable development and fair work across a number of policy areas and projects with public, private and voluntary sector partners.
Grants and procurement contracts awarded to bodies where trustees either have direct control or significant influence have been disclosed within note 8 to the accounts.
## **Objects and activities**
## **Our purpose**
To enable voluntary organisations in Wales to make a bigger difference together
## **Our vision**
A future where voluntary organisations and volunteering thrive across Wales, improving wellbeing for all
## **Our mission**
WCVA will be a catalyst for positive change by connecting, enabling and influencing
## **Charitable objects**
The objects of the charity is to promote all or any purposes for the benefit of the community deemed by law to be charitable.
## **Public benefit**
The trustees have paid due regard to the Charity Commission’s guidance on public benefit. This is evidenced by the organisation restructure and the investment policy. The trustees are confident that WCVA’s activities are in accordance with the regulations on public benefit.
Working in partnership with local County Voluntary Councils and our wider membership we focused our resources on the areas where we could make the greatest impact. At WCVA we exist to enable voluntary organisations in Wales to make a bigger difference together.
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## **Grants and Fundin g**
The charity administered 17 (2022:18) grant schemes during the year and grant payments were made to 560 (2022: 680) organisations.
|Grants|**2023**|**2023**|2022|2022|
|---|---|---|---|---|
||**Number**|**Value**|Number|Value|
||**of Grants**|**of Grants**|of Grants|of Grants|
||**paid / repaid**|**paid / repaid**|paid / repaid|paid / repaid|
|||**£**||£|
|Active Inclusion - East Wales|**10**|**586,143**|12|460,899|
|Active Inclusion - East Wales Youth|**9**|**394,385**|13|366,963|
|Active Inclusion - West Wales & the Valleys|**62**|**4,626,610**|74|2,892,702|
|Active Inclusion - West Wales & the Valleys Youth|**29**|**1,318,852**|41|1,467,341|
|SGBF - West Wales & the Valleys|**19**|**1,305,319**|13|537,228|
|SGBF - East Wales|**5**|**299,761**|2|81,338|
|Infrastructure Funding - CVCs|**19**|**4,550,650**|19|5,460,053|
|Landfll Tax|**62**|**1,373,964**|75|462,557|
|Partnership Council|**30**|**87,525**|29|87,525|
|Volunteering Wales|**127**|**764,519**|157|1,864,849|
|Wales for Africa Community Links|**19**|**236,438**|31|927,283|
|Comic Relief|**21**|**959,080**|5|102,925|
|Helpforce|**-**|**-**|-|-|
|Flood Dennis Appeal|**-**|**-**|1|12,938|
**39**
|Local Nature Partnership LNP
Local Places for Nature L4NP
Helpforce Development Grant
Third Sector Resilience Fund
Voluntary Sector Emergency Fund
Kickstart
Volunteering & Wellbeing Research
NEWID
Net Zero
Additional match funding income and expenditure
attracted by income from the grant schemes.|**21**
**99**
**-**
**-**
**-**
**14**
**-**
**2**
**12**
**548**
**315**|**14,644**
**9,127,569**
**-**
**-**
**-**
**18,000**
**-**
**218,704**
**150,000**
**26,032,163**
**3,185,198**|22
25
-
98
-
61
-
2
-
680
143|603,952
5,899,697
-
6,698,859
-
303,000
-
349,104
-
28,579,214|
|---|---|---|---|---|
|||||2,377,774|
## **Procured contracts**
The charity administered 0 (2022: 0) procured contract schemes during the year.
**40**
## **Membershi p**
Membership is open to charities, voluntary groups, community groups and social enterprises active in Wales. Our membership offer, which was launched in September 2021, has continued to be well-received with the new website system for membership working well for renewals and new membership applications. We delivered a number of events exclusive for members during 2022/23 including our AGM and an International Women’s Day event. We also engaged with members on the cost of living crisis by gathering and analysing feedback on key challenges and organising dedicated virtual sessions to address these challenges.
## **Members**
**----- Start of picture text -----**
572 602
700
600
500
400
300
200
100
0
2022 2023
**----- End of picture text -----**
**41**
## **Financial review 2022/23**
During the year WCVA generated total operating income of £35 million. The main funding sources for the charity comprise grant and loan funding from Welsh Government, Europe, Comic Relief and other funders to support its core activities, specific project work and ongoing support for the voluntary sector. Direct funding is also generated through delivery of services and activities to its members including training, publications and conferences.
This income, together with expenditure incurred is split between unrestricted and restricted activity. The following table provides a further analysis of the charity’s financial performance to support a clear understanding of the position in practice. This is further supported by the narrative below:
**42**
## **Analysis of WCVA’s consolidated financial position**
||**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|
||**£**|**£**|**£**|
|Operating income|3,350,366|31,162,854|34,513,220|
|Operating costs|(2,989,603)|(30,241,036)|(33,230,639)|
|**Operating results**|**360,763**|**921,818**|**1,282,581**|
|Transfers between funds|78,228|(78,228)|-|
|Investment income|243,492|259,247|502,739|
|Gain on revaluation of investments|(12,793)|-|(12,793)|
|**Financial position before pension adjustments**|**669,690**|**1,102,837**|**1,772,527**|
|Pension adjustments *|7,030,000|-|7,030,000|
|Unrecognised asset|(7,160,000)|-|(7,160,000)|
|**Final position**|**539,690**|**1,102,837**|**1,642,527**|
|Balances brought forward|9,101,608|5,405,866|14,507,474|
|Prior year adjustment|(1,180,000)|-|(1,180,000)|
|Balances carried forward|8,461,298|6,508,703|14,970,001|
*An amount of £130,000 from the pension adjustment is currently within other income (£50k) and offsetting salary costs (£80k).
**43**
## **Unrestricted activity**
The reported net operating gain on unrestricted activity of £670k includes the above pension adjustment of £130k. Total unrestricted funds carried forward at 31 March 2023 were £8.5m. Of these, £3.10m have been designated by the Board to cover a property reserve, transitional pension scheme costs, anticipated costs of closing European projects, costs to support the ongoing development and sustainability of the charity and organisational development design phase 2 costs, leaving general unrestricted reserves of £5.4m. These reserves include no pension asset or liability, this is because WCVA can only recognise an amount that is recoverable. A financial strategy of prudence and care is being pursued to ensure the safeguarding of the charity’s unrestricted reserves to support the ongoing sustainability of the organisation and managing the free reserves against the movement of the Local Government Pension Scheme (LGPS) is a challenge.
## **Restricted activity**
All restricted projects are fully funded. The positive movement of £1.1m represents the net movement in the year against the loan activity reserves held by WCVA in relation to the CIF 1, CIF 2, Asda and Resilience loan schemes. The main increase this year is due to a significant release of income to restricted reserves in relation to repayments of loans within the Resilience loan scheme.
The total level of restricted funds carried forward at 31 March 2023 stood at £6.5m, representing the various loan schemes cash and outstanding debts on funding awarded, net of any provisions for bad debt. In line with WCVA’s financial strategy, expenditure on all on-going projects is closely monitored and controlled to ensure that no losses are incurred on fully funded restricted activity.
## **Volunteers**
In addition to its volunteer trustees, 84 individuals with relevant skills and experience serve as voluntary members of the project boards and loan panel that assist WCVA by providing expertise for different grant schemes or planning different aspects of its work.
## **Grants and funding policy**
The trustees publicise all grant and funding schemes and invite applications from eligible organisations. Applications are assessed against set criteria and recommendations made by the project boards and loan panel, appointed by the board and chaired by board members, representing a wide cross section of expertise. Strict codes of conduct, including a register of interests, are adhered to. All the awards are publicly announced.
**44**
## **Investment policy**
The trustees invest primarily in moneymarket bank deposits, but also in some fixed interest investments, with the aim of ensuring a reasonable return whilst minimising the level of risk.
## **Reserves policy**
The trustees have set a policy which requires that reserves be maintained at a level that ensures WCVA’s core activity could continue should a major funder reduce or remove its funding and that a proportion of reserves be maintained in a readily realisable form. The trustees consider readily realisable reserves to be the amount of reserves that are easily converted into cash should the need arise. The calculation of the required level of reserves is an integral part of WCVA’s planning, budget and forecast cycle. It considers the risks associated with each stream of income and expenditure being different from that budgeted; the planned activity level; and WCVA’s commitments.
The trustees assessed the reserves policy and reviewed it during the year. They discuss the readily realisable reserves, WCVA’s commitments and the market value of investments. The main risks to both income and expenditure are highlighted and a calculation of the possible financial consequences of adverse movements made.
The trustees use this information to ensure an adequate level of readily realisable reserves is held. The trustees have designated unrestricted reserves, totalling £3.1m, which are expected to be released over the next three to five years.
Details of the unrestricted reserves held by the charity can be found in note 17 to the accounts.
## **The trustees and charity advisors**
The trustees and other advisors who served the charity during the period, together with other administrative details of the charity can be found on page 32 of the Annual Report above.
## **Trustees’ responsibilities**
The trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the charity and of the incoming and outgoing resources of the charity for that period. In preparing these financial statements, the trustees are required to:
- Select suitable accounting policies and then apply them consistently
- Make judgments 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
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue on that basis
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006.
The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
There is no relevant audit information of which the company’s auditors are unaware; and
The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
## **Auditor**
A resolution regarding the appointment of auditors, Bevan Buckland LLP, was presented to members at the 2019 Annual General Meeting in accordance with section 384 of the Companies Act 2006. The appointment covered a threeyear term with an option to extend for a further two years. A resolution to extend the current appointment for a further two years was presented to members at the 2022 Annual General Meeting.
## BY ORDER OF THE BOARD
**Tracey Lewis** Company Secretary 20 September 2023
**45**
## **WALES COUNCIL FOR VOLUNTARY ACTION COMPANY LIMITED BY GUARANTEE**
## **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Consolidated Statement of financial activities**
## **INCOME**
|**Unrestricted**
**Funds**
Note
**£**
**Income from Trading activities:**
Other trading activities
3
**747,199**
Income from investments
4
**243,492**
**Income from Charitable activities:**
Grants receivable
5
**1,712,405**
Other income
5
**158,845**
Expenditure recovered
**731,917**
Proft on Sale of Property
5
**-**
**Total income and endowments**
**3,593,858**
**EXPENDITURE**
**Cost of generating funds:**
Expenditure on raising funds
9
**627,672**
Expenditure on charitable activities
9
**2,361,931**
**Total expenditure**
**2,989,603**
**Net income**
**604,255**
Transfers between funds
**78,228**
Actuarial gains on defned
beneft pension scheme
**7,030,000**
Unrecognised asset
**(7,160,000)**
(Loss) on revaluation
of investments
**(12,793)**
**Net movement in funds**
**539,690**
Balances brought forward
**7,921,608**
Prior year adjustment
26
**-**
**Balances carried forward**
**8,461,298**|**Restricted**
**Funds**
**£**
**17,509**
**259,247**
**31,145,345**
**-**
**-**
**-**
**31,422,101**
**-**
**30,241,036**
**30,241,036**
**1,181,065**
**(78,228)**
**-**
**-**
**-**
**1,102,837**
**5,405,866**
**-**
**6,508,703**|**Total Funds**Total Funds
**2023**
2022
(as restated)
**£**
£
**764,708**
738,459
**502,739**
243,259
**32,857,750**
35,706,000
**158,845**
63,409
**731,917**
896,763
**-**
1,362,669
**35,015,959**
39,010,559
**627,672**
558,602
**32,602,967**
34,955,118
**33,230,639**
35,513,720
**1,785,320**
3,496,839
**-**
-
**7,030,000**
4,610,000
**(7,160,000)**
-
**(12,793)**
(5,444)
**1,642,527**
8,101,395
**13,327,474**
6,406,079
**-**
(1,180,000)
**14,970,001**
13,327,474|**Total Funds**Total Funds
**2023**
2022
(as restated)
**£**
£
**764,708**
738,459
**502,739**
243,259
**32,857,750**
35,706,000
**158,845**
63,409
**731,917**
896,763
**-**
1,362,669
**35,015,959**
39,010,559
**627,672**
558,602
**32,602,967**
34,955,118
**33,230,639**
35,513,720
**1,785,320**
3,496,839
**-**
-
**7,030,000**
4,610,000
**(7,160,000)**
-
**(12,793)**
(5,444)
**1,642,527**
8,101,395
**13,327,474**
6,406,079
**-**
(1,180,000)
**14,970,001**
13,327,474|
|---|---|---|---|
||||39,010,559|
||||558,602
34,955,118|
||||35,513,720|
||||3,496,839
-
4,610,000
-
(5,444)|
||||8,101,395|
||||6,406,079
(1,180,000)|
||||13,327,474|
All of the activities of the charity are classed as continuing. Unrestricted funds include £3,070,251 (2022: £3,053,547) of designated and sustainable funds (see note 17).
**46**
## **Group income and expenditure account**
|**Unrestricted**
**Funds**
Note
**£**
Income
**3,350,366**
Operating costs
9
**(2,989,603)**
**360,763**
Investment income
4
**243,492**
**Net income**
**604,255**|**Restricted**
**Funds**
**£**
**31,162,854**
**(30,241,036)**
**921,818**
**259,247**
**1,181,065**|**Total**
**2023**
**£**
**34,513,220**
**(33,230,639)**
**1,282,581**
**502,739**
**1,785,320**|Total
2022
£
38,767,300
(35,513,720)|
|---|---|---|---|
||||3,253,580
243,259|
||||3,496,839|
All of the activities of the charity are classed as continuing.
**47**
## **Consolidated Balance Sheet**
|**Note**
**FIXED ASSETS**
Tangible assets
12
**Current assets**
Investments
13
Debtors: amounts falling due within one year
14
Debtors: amounts falling due after more than one year
14
Cash at bank
Creditors: amounts falling due within one year
15
**Net current assets**
**Total assets less current liabilities**
Creditors: amounts falling due after more than one year
15
**Defned beneft pension scheme asset**
23
**Net assets**
**FUNDS**
**Total unrestricted funds**
17
Restricted:
In surplus - relating to long term loans awarded
In surplus - other
**Total restricted funds**
18
**TOTAL FUNDS**|**2023**
2022
(as restated)
**£**
£
**277,781**
308,966
**79,254**
92,046
**12,324,385**
7,905,904
**5,060,601**
5,053,829
**13,609,831**
20,251,220
**31,074,071**
33,302,999
**(8,885,777)**(11,909,000)
**22,188,294**
21,393,999
**22,466,075**
21,702,965
**(7,496,074)**
(8,375,491)
**-**
-
**14,970,001**
13,327,474
**8,461,298**
7,921,608
**3,260,044**
3,183,377
**3,248,659**
2,222,489
**6,508,703**
5,405,866
**14,970,001**
13,327,474|**2023**
2022
(as restated)
**£**
£
**277,781**
308,966
**79,254**
92,046
**12,324,385**
7,905,904
**5,060,601**
5,053,829
**13,609,831**
20,251,220
**31,074,071**
33,302,999
**(8,885,777)**(11,909,000)
**22,188,294**
21,393,999
**22,466,075**
21,702,965
**(7,496,074)**
(8,375,491)
**-**
-
**14,970,001**
13,327,474
**8,461,298**
7,921,608
**3,260,044**
3,183,377
**3,248,659**
2,222,489
**6,508,703**
5,405,866
**14,970,001**
13,327,474|
|---|---|---|
|||33,302,999
(11,909,000)|
|||21,393,999|
|||21,702,965
(8,375,491)
-|
|||13,327,474|
|||7,921,608
3,183,377
2,222,489|
|||5,405,866|
|||13,327,474|
These financial statements were approved by the members of the Board on 20 September 2023 and are signed on their behalf by:
|Dr Neil Wooding CBE|CJ Arnold|
|---|---|
|Chair|Treasurer|
Company Registration number. 0425299
The accompanying policies and notes form part of these financial statements.
**48**
## **Charity Balance Sheet**
|Note
**Fixed assets**
Tangible assets
12
**Current assets**
Investments
13
Debtors: amounts falling due within one year
14
Debtors: amounts falling due after more than one year
14
Cash at bank
Creditors: amounts falling due within one year
15
**Net current assets**
**Total assets less current liabilities**
Creditors: amounts falling due after more than one year
15
**Defned beneft pension scheme asset**
23
**Net assets**
**FUNDS**
**Total unrestricted funds**
17
Restricted:
In surplus - relating to long term loans awarded
In surplus - other
**Total restricted funds**
18
**TOTAL FUNDS**|**2023**
2022
(as restated)
**£**
£
**277,781**
308,966
**79,257**
92,049
**12,241,008**
8,922,285
**5,060,601**
4,081,976
**13,422,067**
20,023,024
**30,802,933**
33,119,334
**(8,779,920)**(11,806,710)
**22,023,013**
21,312,624
**22,300,794**
21,621,590
**(7,496,074)**
(8,375,491)
**-**
-
**14,804,720**
13,246,099
**8,296,017**
7,840,233
**3,260,044**
2,145,385
**3,248,659**
3,260,481
**6,508,703**
5,405,866
**14,804,720**
13,246,099|**2023**
2022
(as restated)
**£**
£
**277,781**
308,966
**79,257**
92,049
**12,241,008**
8,922,285
**5,060,601**
4,081,976
**13,422,067**
20,023,024
**30,802,933**
33,119,334
**(8,779,920)**(11,806,710)
**22,023,013**
21,312,624
**22,300,794**
21,621,590
**(7,496,074)**
(8,375,491)
**-**
-
**14,804,720**
13,246,099
**8,296,017**
7,840,233
**3,260,044**
2,145,385
**3,248,659**
3,260,481
**6,508,703**
5,405,866
**14,804,720**
13,246,099|
|---|---|---|
|||33,119,334
(11,806,710)|
|||21,312,624|
|||21,621,590
(8,375,491)
-|
|||13,246,099|
|||7,840,233
2,145,385
3,260,481|
|||5,405,866|
|||13,246,099|
These financial statements were approved by the members of the Board on 20 September 2023 and are signed on their behalf by:
|Dr Neil Wooding CBE|CJ Arnold|
|---|---|
|Chair|Treasurer|
Company Registration number. 0425299
The accompanying policies and notes form part of these financial statements.
**49**
## **Group cash flow statement**
|**Cash fows from operating activities**
**_Net income for the reporting period_**
**Adjustments for:**
Depreciation charges
(Proft) on disposal of tangible fxed asset
Interest received
(Increase)/Decrease in debtors
(Decrease) in creditors
Non cash movement re Defned Beneft Pension adjustment
**Net cash used in operating activities**
**Cash fows from investing activities:**
Proceeds received for sale of property
Purchase of fxtures and fttings
Reclassifcation of tangible fxed asset
Interest received
**_Net cash used in investing activities_**
**_Change in cash and cash equivalents in the reporting period_**
**Cash and cash equivalents at the beginning of the reporting period**
**Cash and cash equivalents at the end of the reporting period**|**2023**
**£**
**1,785,320**
**31,153**
**-**
**502,739**
**(4,425,254)**
**(3,902,640)**
**(130,000)**
**(7,924,002)**
**-**
**-**
32
**(502,739)**
**(502,739)**
**(6,641,389)**
**20,251,220**
**13,609,831**|2022
£
3,496,839
2,595
(1,370,000)
243,259
412,815
(4,058,244)
80,000|
|---|---|---|
|||(1,192,736)|
|||1,730,000
(311,561)
-
(243,259)|
|||1,175,180|
|||(17,556)|
|||20,268,776
20,251,220|
The accompanying policies and notes form part of these financial statements
**50**
## **Notes to the financial statements**
## **General Information**
Wales Council for Voluntary Action is a company limited by guarantee and registered charity incorporated in the United Kingdom. The address of the registered office is One Canal Parade, Dumballs Road, Cardiff, CF10 5BF.
The object of the charity is to provide information, training and advice to support volunteering, governance, funding and safeguarding; and promote and support the third sector’s contribution to major policy areas. The financial statements are prepared in sterling, which is the functional currency of the group, and rounded to the nearest £1.
## **1. Accounting policies**
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## **Basis of preparation**
The accounts have been prepared on a going concern basis under the historical cost convention, as modified by the inclusion of fixed asset investments at market value. The Trustees consider that there are no material uncertainties that call into doubt the ability Wales Council for Voluntary Action has to continue as a going concern.
The financial statements have been prepared in accordance with the Statement of Recommended Practise “Accounting and Reporting by Charities” (Charities SORP FRS102) and the Companies Act 2006, and in accordance with applicable accounting standards, including Financial Reporting Standard 102 (UK and Republic of Ireland).
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company’s accounting policies (see note 2).
## **Basis of consolidation**
The consolidated financial statements incorporate the financial statements of the Charity and all group undertakings. As a consolidated Statement of Financial Activities and income and expenditure account is published, a separate Statement of Financial Activities for the parent company is omitted from the group financial statements by virtue of section 408 of the Companies Act 2006.
## **Going Concern**
The group and charity meet its day-to day working capital requirements through its bank facilities. The current economic conditions continue to create uncertainty. The directors have considered the future trading position of the company, and based on actual trading results since the year-end, are confident that the going concern principle can be applied to the financial statements.
## **Fund accounting**
Restricted funds are to be used for specified purposes laid down by the donor. Such purposes are within the overall aims of the organisation. Expenditure for those purposes is charged to the fund, together with a fair allocation of overheads and support costs.
Unrestricted funds are donations and other incoming resources received or generated for expenditure on the general objectives of the charity.
Designated funds are unrestricted funds which have been designated for specific purposes by the Trustees, for necessary work in connection with the on-going provision of services yet fail to meet the stringent criteria of contractual obligation set out in FRS102.
**51**
## **Notes to the financial statements**
## **Income and endowments**
## **DONATIONS AND GIFTS**
All monetary donations and gifts are included in full in the statement of financial activities when receivable, provided that there are no donorimposed restrictions as to the timing of the related expenditure, in which case recognition is deferred until the pre-condition has been met.
## **Expenditure**
## **GRANTS PAYABLE**
Grants payable are accounted for in the period in which the performance conditions attaching to the grant payment are met or, where no performance conditions apply, when a legal or constructive obligation arises.
## **OTHER EXPENDITURE**
## **GRANTS RECEIVABLE**
Revenue grants are credited as incoming resources in the period to which they relate provided conditions for receipt have been complied with.
Grants for core funding are credited as voluntary income in the period to which they relate. Grants for the purchase of fixed assets are credited to restricted incoming resources in the period in which the expenditure is incurred provided conditions for receipt have been complied with. Depreciation on the fixed assets purchased with such grants is charged against the restricted fund.
## **INVESTMENT INCOME**
Investment income is accounted for on an accruals basis. This income is from share dividends, bank interest and interest from the social investment loans.
## **TRADING INCOME**
All trading income is accounted for on an accruals basis. This income includes external training provided, tenants leases, the payroll bureau and membership.
## **OTHER INCOME**
All other income is included in the statement of financial activities in the period to which the income relates provided the charity is legally entitled to the income. No match funding is included in these accounts although reference to the amount is included in the trustee report and note 8.
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:
- Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising.
- Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
- Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.
- All costs are allocated between the expenditure categories of the SoFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis.
## **EXPENDITURE RECOVERED**
Expenditure recovered relates to overhead recharges during the year, which includes translation charges, occupancy and consumables, internal staff training, room hire and management fees.
## **PRESENTATIONAL FUNCTIONAL CURRENCY**
The individual financial statements of each group entity are presented in the currency of the primary economic environment in which
**52**
## **Notes to the financial statements**
the entity operates (its functional currency). For the purpose of the consolidated financial statements, the results and financial position are presented in Sterling (£).
## **TANGIBLE FIXED ASSETS AND DEPRECIATION**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
transfer from tangible fixed assets to stock.
At the end of each reporting period stock are assessed for impairment. If an item of stock is impaired, the identified inventory is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the profit and loss account. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the profit and loss account.
Fixtures and fittings – 10 years
Computer equipment – 10 years
Cost comprises the purchase price of the asset and expenditure directly attributable to the acquisition of the item. A fixed asset is derecognised upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is credited or charged to the statement of financial activities.
Assets which cost £1,000 or less are not capitalised and expensed through the statements of financial activities in the year they are purchased.
## **INVESTMENTS**
Fixed assets investments are stated at their market value, as recorded on a recognised stock exchange. Movements in the market value are taken to the statement of financial activities as unrealised gains or losses on investment assets. Income derived from such assets is recorded as investment income in the year of receipt.
Shares in subsidiary companies are stated at cost less accumulated impairment.
## **STOCK**
Stock relates to property held for resale and is stated at the net book value cost at its time of
## **FINANCIAL INSTRUMENTS**
The Group has chosen to adopt FRS 102, Section 11 Basic Financial Instruments and 12 Other Financial Instruments Issues of FRS 102 in respect of financial instruments.
All financial assets and liabilities are initially measured at transaction price, including transaction costs, except for those financial assets classified at fair value through profit or loss, which are initially measured at fair value (at transaction price excluding transaction costs) unless the arrangement constitutes a financing transaction.
Financial assets and financial liabilities are only offset in the Group balance sheet when, and only when, there is a legally enforceable right to set off the recognised amounts and the Group intends to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Debt instruments (other than those repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the present value of the future cash flows and subsequently amortised using the effective interest method.
## **CASH AND CASH EQUIVALENTS**
Cash is represented by cash on hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid
**53**
## **Notes to the financial statements**
investments which mature in no more than three months from the date of acquisition and which are readily convertible into known amounts of cash with insignificant risk of change in value.
In the consolidated statement of cash flows, cash and cash equivalents are shown net of bank overdrafts which are repayable on demand and form an integral part of the Group’s cash management.
## **DEBTORS**
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
## **DEBTORS MORE THAN ONE YEAR**
Debtors more than one year relate to the loan debtors from the social investment loans.
## **BAD DEBT**
If despite best efforts to collect any outstanding income it is deemed to be irrecoverable it is written off as a bad debt through the income and expenditure (I&E) account as a reduction in income.
commercial lenders. Such loans are generally provided to support charitable activities or to provide financial assistance to individuals or organizations that would not otherwise have access to affordable credit.
The charity recognises concessionary loans at cost, which is the amount of cash or other consideration paid/received at the time the loan is made, plus any directly attributable transaction costs. Any difference between the cost of the loan and the nominal value of the loan is recorded as a grant in the statement of financial activities.
Any impairment losses are recognised when there is objective evidence that the charity will not be able to collect all amounts due under the loan agreement. Impairment losses are recognised in line with the conditions of the Concessionary loans and accounted for in the financial statements accordingly.
The charity discloses the amount of
concessionary loans outstanding, the interest rates and other terms and conditions, and any amounts recognised as grants or impairment losses in the notes to the financial statements. It’s worth noting that FRS 102 allows charities to choose whether to measure concessionary loans at cost or fair value, as long as they apply the chosen method consistently and disclose the accounting policy and its effect on the financial statements.
## **CREDITORS**
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
## **CONCESSIONARY LOANS**
Concessionary loans are loans provided by/ to the charity at an interest rate lower than the prevailing market rate or with more favorable terms than those available from
## **EMPLOYMENT BENEFITS**
## Short-term employee benefits and
contributions to defined contribution plans are recognised as an expense in the period in which they are incurred.
The cost of any unused holiday entitlement is recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits and all unused holiday entitlement, as at the year-end, is expensed accordingly.
**54**
## **Notes to the financial statements**
## **Pension costs and other post-retirement benefits**
## **DEFINED CONTRIBUTION PENSION SCHEME**
The Group and charitable company operates defined contribution pension schemes for employees. A defined contribution plan is a pension plan under which the Group pays fixed contributions into a scheme whose assets are held separately in independently administered funds. The annual contributions payable are charged to the statement of financial activities.
## **DEFINED BENEFIT PENSION SCHEME**
Scheme assets are measured at fair value. Scheme liabilities are measured on an actuarial basis using the projected unit credit method and are discounted at appropriate high quality bond rates. The net surplus or deficit is presented separately from other net assets on the balance sheet. A net surplus is only recognised to the extent that it is recoverable either through reduced contributions to the plan or by way of a cash refund from the plan.
Refunds from a surplus are not considered to be available if the right to a surplus depends on the occurrence.
The current service cost and costs from settlements and curtailments are charged against operating profit. Interest on the scheme liabilities and interest on scheme assets are recognised in profit or loss. Return on plan assets (excluding interest income) and actuarial gains and losses are reported in the consolidated statement of comprehensive income.
## **LEASED ASSETS**
At inception the Group assesses agreements that transfer the right to use assets. The assessment considers whether the arrangement is, or contains, a lease based on the substance of the arrangement.
## **FINANCE LEASED ASSETS**
Leases of assets that transfer substantially all the risks and rewards incidental to ownership are classified as finance leases.
Finance leases are capitalised at commencement of the lease as assets at the fair value of the leased asset or, if lower, the present value of the minimum lease payments calculated using the interest rate implicit in the lease. Where the implicit rate cannot be determined the Group’s incremental borrowing rate is used. Incremental direct costs, incurred in negotiating and arranging the lease, are included in the cost of the asset.
Assets are depreciated over the shorter of the lease term and the estimated useful life of the asset. Assets are assessed for impairment at each reporting date.
The capital element of lease obligations is recorded as a liability on inception of the arrangement. Lease payments are apportioned between capital repayment and finance charge, using the effective interest rate method, to produce a constant rate of charge on the balance of the capital repayments outstanding.
**55**
## **Notes to the financial statements**
## **OPERATING LEASED ASSETS**
Leases that do not transfer all the risks and rewards of ownership are classified as operating leases. Payments under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
## **LEASE INCENTIVES**
Incentives received to enter into a finance lease reduce the fair value of the asset and are included in the calculation of present value of minimum lease payments.
Incentives received to enter into an operating lease are credited to the profit and loss account, to reduce the lease expense, on a straight-line basis over the period of the lease.
## **TAXATION**
The charity is exempt from corporation tax on its charitable activities.
**56**
## **Notes to the financial statements**
## **2 . Judgements in applying accounting policies and key sources of estimation uncertainty**
The preparation of the financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of income and expenditure in the reporting period. Actual results may differ from those estimates. In the directors’ opinion, the following are the critical judgements which have the most significant effect on the amounts recognised in the Group’s financial statements:
## **THE KEY JUDGEMENTS MADE BY MANAGEMENT ARE IN RELATION TO THE FOLLOWING:**
1. Recoverability of debtors, and adequacy of the bad debt provision
2. The estimated useful lives and estimated residual value of fixed assets, for the purpose of calculating depreciation to be charged.
3. Defined benefit pension scheme – Management has carefully considered the extent to which a pension asset should be recognised under accounting standards, which require an entity to limit the measurement of a net defined benefit asset to the lower of the surplus in the defined benefit scheme and the asset ceiling, defined to be the present value of economic benefits available in the form of refunds from the scheme or reductions to future contributions. Under IFRIC 14, a refund is available to an entity if the entity has an unconditional right to a refund. Management has taken advice to understand the circumstances under which any surplus assets might not be refunded to Wales Council for Voluntary Action (WCVA) and has made the judgement that WCVA does not have the unconditional right to a refund and has therefore limited the recognition of the pension asset to £nil in line with the relevant accounting standards.
## **3. Other trading activities**
|**Unrestricted**
**Funds**
**£**
Training and publicity
**630,046**
Meetings and tenants
**50,425**
Subscriptions and membership
**66,728**
**747,199**
**4. Income from Investments**
**Unrestricted**
**Funds**
**£**
Bank deposit interest
**238,022**
Investment income
**5,470**
**243,492**|**Restricted**
**Funds**
**£**
**17,509**
**-**
**-**
**17,509**
**Restricted**
**Funds**
**£**
**259,247**
**-**
**259,247**|**Total Funds**
**2023**
**£**
**647,555**
**50,425**
**66,728**
**764,708**
**Total Funds**
**2023**
**£**
**497,269**
**5,470**
**502,739**|Total Funds
2022
£
654,684
40,681
43,094
738,459
Total Funds
2022
£
237,789
5,470
243,259|
|---|---|---|---|
**57**
## **Notes to the financial statements**
## **5. Grants receivable**
|**Unrestricted**
**Funds**
**£**
Cardif University
**-**
Charities Aid Foundation
**43,672**
Comic Relief
**63,000**
Department for Work and Pensions
**716**
GoFundME (Flood Dennis Emergency Fund)
**-**
Heritage Lottery Fund
**-**
Macmillan Cancer Support
**-**
National Council for Voluntary Organisations
**-**
National Heritage Fund
**-**
Natural Resources Wales
**-**
New Philanthropy NPC
**-**
Northumbria University
**-**
Social Investment ASDA Fund
**-**
Sport Wales
**-**
The National Lottery Fund
**-**
The Wheel
**-**
University of South Wales
**-**
Welsh Government
**1,601,516**
Wales Funders Forum
**-**
WCVA
**3,501**
WEFO
**-**
Grants receivable total
**1,712,405**
Secondment Income
**158,845**
Proft on Sale of Property
**-**|**Restricted**
**Funds**
**£**
**19,902**
**-**
**959,080**
**18,000**
**-**
**-**
**10,587**
**-**
**99,417**
**-**
**-**
**-**
**42,718**
**83,422**
**-**
**10,422**
**6,512**
**19,027,310**
**326**
**-**
**10,867,649**
**31,145,345**
**-**
**-**|**Total Funds**
**2023**
**£**
**19,902**
**43,672**
**1,022,080**
**18,716**
**-**
**-**
**10,587**
**-**
**99,417**
**-**
**-**
**-**
**42,718**
**83,422**
**-**
**10,422**
**6,512**
**20,628,826**
**326**
**3,501**
**10,867,649**
**32,857,750**
**158,845**
**-**|Total Funds
2022
£
17,887
83,781
167,925
315,646
12,938
117,472
-
20,257
-
710
15,107
22,562
90,015
70,718
5,415
22,485
6,447
26,607,130
-
4,376
8,125,129|
|---|---|---|---|
||||35,706,000|
||||63,409
1,362,669|
## **6. Net income**
|**6. Net income**|||
|---|---|---|
|Net income is stated after charging:|**2023**|2022|
||**£**|£|
|Depreciation on owned fxed assets|**31,153**|2,595|
|Auditor’s remuneration: - audit fees|**25,317**|23,872|
|- tax services|**2,877**|2,276|
**58**
## **Notes to the financial statements**
## **7. Trustee and employee information**
## **A) TRUSTEE INFORMATION**
No trustee or person with a family or business connection with a trustee, received remuneration in the year, directly or indirectly, from either the charity or an institution or company controlled by the charity (2022: £nil). Six of the trustees received reimbursed travelling expenses for attendance at Board, Committee and Grant Panel meetings totalling £1,162 during the year (2022: £213).
No payments were made to former trustees for professional services during the year (2022: £nil).
## **B) EMPLOYEE INFORMATION**
|Wages and salaries
Social security costs
Other pension and life
assurance costs|**2023**
**£**
**3,442,064**
**341,606**
**883,786**
**4,667,456**|2022
£
3,195,420
305,042
1,039,967|
|---|---|---|
|||4,540,429|
The average number of employees during the year was 105 (2022: 108).
Emoluments include salary and employer’s national insurance but do not include employer’s pension contributions.
They also include redundancy and termination payments made in the year. The number of employees whose emoluments for the year were greater than £60,000 can be classified as follows:
|
follows:||||
|---|---|---|---|
|£60,000|- £69,999|**2023**
**2**|2022
2|
|£70,000|- £79,999|**1**|-|
|£80,000|- £89,999|**-**|-|
|£90,000|– £99,999|**1**|1|
Contributions were made to a defined benefit scheme for 3 (2022: 3) higher paid employees and to a defined contribution scheme for 1 (2022: 1) higher paid employee.
The key management personnel of the Charity, comprises the Chief Executive, Directors, Company Secretary and the trustees. The total employee benefits of the key management personnel of the Charity were £433,752 (2022: £410,389).
## **C) REDUNDANCY AND TERMINATION PAYMENTS**
The wages and salaries figure includes £324,829 of redundancy and termination costs (2022: £nil).
The key management personnel of the group comprise the same individuals as those of the Charity.
**59**
## **Notes to the financial statements**
## **8. Grants payable and procured contract payments**
The following is a list of the 50 largest grants in aggregation to institutions (no grants were made to individuals). All grants are awarded to third sector organsiations in Wales:
|
to individuals). All grants are awarded to third sector organsiations in|
Wales:||
|---|---|---|
||**2023**|**2022**|
||**£**|**£**|
|Pembrokeshire County Council|**887,922**|**275,048**|
|Gwent Association of Voluntary Organisations (GAVO)|**874,352**|**828,865**|
|Gwynedd Council|**753,375**|**545,278**|
|Flintshire County Council|**694,457**|**459,006**|
|Cymunedau’n Ymlaen Mon Communities Forward|**651,039**|**444,028**|
|Merthyr Tydfl County Borough Council|**543,418**|**286,857**|
|Cardif Council|**503,876**|**231,779**|
|Swansea City and County Council|**481,959**|**566,636**|
|Rhondda Cynon Taf County Borough Council|**466,871**|**-**|
|Powys Association of Voluntary Organisations|**461,893**|**448,119**|
|Torfaen County Borough Council|**420,486**|**171,048**|
|The Salvation Army|**408,947**|**366,140**|
|Community and Voluntary Support Conwy (CVSC)|**388,374**|**244,304**|
|Caerphilly County Borough Council|**384,540**|**210,963**|
|Prime Cymru|**379,096**|**469,817**|
|Isle of Anglesey County Council|**374,734**|**254,795**|
|Cardif Third Sector Council (C3SC)|**370,067**|**305,759**|
|Denbighshire County Council|**349,214**|**268,299**|
|Newport City Council|**347,710**|**187,899**|
|Pembrokeshire Coast National Park Authority|**343,475**|**365,434**|
|Neath and Port Talbot Council|**322,996**|**-**|
|Carmarthenshire Association of Voluntary Services (CAVS)|**316,453**|**257,017**|
|Monmouthsire County Council|**309,748**|**-**|
|Conwy County Borough Council|**305,608**|**794,849**|
|Whitehead-Ross Education and Consulting Ltd|**287,071**|**-**|
|Voluntary Action Merthyr Tydfl|**285,245**|**228,786**|
|Powys County Council|**282,356**|**-**|
|Merthyr Tydfl Institute for the Blind (MTIB)|**273,432**|**301,949**|
|Neath and Port Talbot Council for Voluntary Service (NPTCVS)|**262,122**|**257,424**|
|Llamau Ltd|**257,926**|**-**|
|Carmarthenshire County Borough Council|**256,995**|**-**|
**60**
|Mantell Gwynedd
Vale of Glamorgan Council
Swansea Council for Voluntary Service
Swansea YMCA
Torfaen Voluntary Alliance (TVA)
Interlink – Rhondda Cynon Taf
Ceredigion County Council
Leonard Cheshire Disability
Cardif Community Housing Association
National Day Nurseries Association
Vale Centre for Voluntary Service/Glamorgan Vol Services
Ceredigion Association of Voluntary Organisations (CAVO)
Pembrokeshire Association of Voluntary Services (PAVS)
Association of Voluntary Organisations in Wrexham (AVOW)
Blaenau Gwent County Borough Council
Denbighshire Voluntary Services Council (DVSC)
Medwrn Môn
Bridgend County Borough Council
Bridgend Association of Voluntary Organisations (BAVO)
Menter Mon Cyf
Flintshire Local Voluntary Council (FLVC)
Teams 4 U
Brecon Beacons National Park Authority
Mothers of Africa
Cwmpas (Formerly known as Wales Co-operative Centre)
Gilfach Goch Community Association
Christian Aid
Sgiliau Cyf
ProMo Cymru
Total 50 largest grants paid to institutions
Total other grants payable
Total grants paid to institutions
**Notes to the fnancial statements**|**253,234**
**247,343**
**244,241**
**243,955**
**239,117**
**236,127**
**231,647**
**224,729**
**220,312**
**216,284**
**210,370**
**197,765**
**197,005**
**195,054**
**195,006**
**194,406**
**190,348**
**189,628**
**188,340**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**17,360,668**
**8,671,495**
**26,032,163**|**304,726**
**217,578**
**267,904**
**194,048**
**264,559**
**305,544**
**384,088**
**253,633**
**-**
**-**
**184,147**
**238,366**
**240,385**
**249,774**
**-**
**238,432**
**237,056**
**175,907**
**245,651**
**261,970**
**232,359**
**206,302**
**200,754**
**190,014**
**185,705**
**184,496**
**182,641**
**178,958**
**172,900**|
|---|---|---|
|||**14,767,996**
**13,811,218**|
|||**28,579,214**|
**61**
## **Notes to the financial statements**
These grants exclude £3,185,198 (2022: £2,377,774) of match funding income and expenditure reflected in the accounts of recipient organisations.
The following organisations where there are common trustees and/or the WCVA trustee holds a position of seniority in the organisation that received grants from the Charity during the course of the year.
|**Organisation**|**Related Party**|**Amount**|
|---|---|---|
|||**£**|
|Gwent Association of Voluntary Organisations|Edward Watts|874,352|
|The Wallich|Lindsay Cordery-Bruce|11,232|
|Disability Wales|Rhian Davies|13,087|
|FareShare Cymru|Simon Harris|12,672|
|Race Council Cymru|Menai Owen-Jones|3,501|
|Women’s Equality Network Wales|Rhian Davies|3,501|
|Mentrau Iaith Cymru|Lowri Jones|3,501|
|All Wales Forum|Kate Young|3,501|
There were no procured contract payments to organisations in 2023 (2022: £nil). No grants were made to individuals (2022: nil).
**62**
## **Notes to the financial statements**
## **9. Total expenditure**
## **Direct charitable expenditure**
|**Expenditure Expenditure**
**Costs of on charitable on charitable**
**generating**
**activities**
**activities**
**voluntary Unrestricted**
**Restricted**
**income**
**Funds**
**Funds**
**£**
**£**
**£**
Grants Awarded
**-**
**-**
**26,032,163**
Property Expenses
**-**
**21,087**
**-**
Ofce Equipment Expenses
**-**
**-**
**-**
Rent & Rates
**-**
**148,233**
**-**
Heat & Light
**-**
**24,229**
**-**
Recruitment & Temporary Staf
**124**
**13,492**
**7,232**
Salaries and Oncosts
**426,944**
**1,341,595**
**2,762,426**
Travel, Subsistence & Welfare
**549**
**12,576**
**22,972**
Staf Training
**96**
**9,582**
**13,054**
Meetings and Conferences
**73,520**
**33,346**
**20,212**
Publicity
**4,781**
**21,879**
**25,248**
Postage & Telephone
**149**
**799**
**572**
External Training Costs
**16,183**
**15,984**
**10,634**
Stationery
**77**
**580**
**81**
Printing
**-**
**-**
**4,054**
Publication Costs
**106**
**10,884**
**4,676**
Translation Costs
**918**
**3,761**
**22,845**
Photocopying
**-**
**971**
**-**
Consultancy & Audit
**23,828**
**221,783**
**357,493**
Central Overheads
**60,607**
**69,640**
**628,152**
Sundry Expenses
**1,567**
**(5,297)**
**16,460**
**609,449**
**1,945,124**
**29,928,274**|**Total**
**Funds**
**2023**
**£**
**26,032,163**
**21,087**
**-**
**148,233**
**24,229**
**20,848**
**4,530,965**
**36,097**
**22,732**
**127,078**
**51,908**
**1,520**
**42,801**
**738**
**4,054**
**15,666**
**27,524**
**971**
**603,104**
**758,399**
**12,730**
**32,482,847**|Total
Funds
2022
£
28,579,214
40,319
1,862
70,978
8,971
70,332
4,221,698
40,647
8,497
70,945
40,922
4,305
56,355
2,258
48
18,959
58,837
447
614,344
922,171
44,496|
|---|---|---|
|||34,876,605|
**63**
## **Notes to the financial statements**
## **Allocated support costs**
|**Expenditure Expenditure**
**Costs of on charitable on charitable**
**generating**
**activities**
**activities**
**voluntary Unrestricted**
**Restricted**
**income**
**Funds**
**Funds**
**£**
**£**
**£**
Salaries & Staf Costs
**12,437**
**275,403**
**-**
Insurance & Security
**-**
**12,908**
**12,508**
Computer Costs
**5,071**
**65,148**
**255,633**
Bank Charges
**715**
**6,532**
**2,136**
Depreciation of Freehold Property
**-**
**31,153**
**-**
**18,223**
**391,144**
**270,277**
Governance Costs
Audit Fees
**-**
**23,872**
**-**
Other
**-**
**1,162**
**-**
**-**
**25,034**
**-**
Provision for doubtful
debts on CIF
**-**
**629**
**42,485**
Total expenditure
**627,672**
**2,361,931**
**30,241,036**|**Total**
**Funds**
**2023**
**£**
**287,840**
**25,416**
**325,852**
**9,383**
**31,153**
**679,644**
**23,872**
**1,162**
**25,034**
**43,114**
**33,230,639**|Total
Funds
2022
£
276,427
24,237
231,417
9,289
2,595|
|---|---|---|
|||543,965|
|||23,872
213|
|||24,085|
|||69,065|
|||35,513,720|
## **10. Taxation**
As a charity, Wales Council for Voluntary Action is exempt from tax on income and gains to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity.
**64**
## **Notes to the financial statements**
## **11. Comparatives for the Statement of Financial Activities**
|**Unrestricted**
**Funds**
Note
**£**
**Income from Trading**
**activities:**
Other trading activities
3
**711,582**
Income from investments
4
**8,584**
**Income from**
**Charitable activities:**
Grants receivable
5
**2,152,740**
Other income
5
**63,409**
Expenditure recovered
**896,763**
Proft on Sale of Property
5
**1,362,669**
**Total income and endowments**
**5,195,747**
**Expenditure**
**Cost of generating funds:**
Expenditure on raising funds
9
**558,602**
Expenditure on charitable activities
9
**2,197,108**
**Total expenditure**
**2,755,710**
**Net income**
**2,440,037**
Actuarial gains on defned beneft pension scheme
**4,610,000**
Loss on revaluation of investments
**(5,444)**
**Net movement in funds**
**7,044,593**
Balances brought forward
**2,057,015**
Prior year adjustment
**(1,180,000)**
**Balances carried forward**
**7,921,608**|**Restricted Total Funds**
**Funds**
**2022**
**£**
**£**
**26,877**
**738,459**
**234,675**
**243,259**
**33,553,260**
**35,706,000**
**-**
**63,409**
**-**
**896,763**
**-**
**1,362,669**
**33,814,812**
**39,010,559**
**-**
**558,602**
**32,758,010**
**34,955,118**
**32,758,010**
**35,513,720**
**1,056,802**
**3,496,839**
**-**
**4,610,000**
**-**
**(5,444)**
**1,056,802**
**8,101,395**
**4,349,064**
**6,406,079**
**-**
**(1,180,000)**
**5,405,866**
**13,327,474**|**Restricted Total Funds**
**Funds**
**2022**
**£**
**£**
**26,877**
**738,459**
**234,675**
**243,259**
**33,553,260**
**35,706,000**
**-**
**63,409**
**-**
**896,763**
**-**
**1,362,669**
**33,814,812**
**39,010,559**
**-**
**558,602**
**32,758,010**
**34,955,118**
**32,758,010**
**35,513,720**
**1,056,802**
**3,496,839**
**-**
**4,610,000**
**-**
**(5,444)**
**1,056,802**
**8,101,395**
**4,349,064**
**6,406,079**
**-**
**(1,180,000)**
**5,405,866**
**13,327,474**|
|---|---|---|
|||**39,010,559**|
|||**558,602**
**34,955,118**|
|||**35,513,720**|
|||**3,496,839**
**4,610,000**
**(5,444)**|
|||**8,101,395**|
|||**6,406,079**
**(1,180,000)**|
|||**13,327,474**|
**65**
## **Notes to the financial statements**
## **12. Tangible fixed assets**
|**12. Tangible fxed assets**
**Notes to the fnancial statements**|||
|---|---|---|
||Fixtures & Fittings||
|**Group & Charity**
|**One Canal Parade**|**Total**|
||**£**|**£**|
|**Cost**|||
|At 1 April 2022|311,561|311,561|
|Additions|-|-|
|Reclassifcation|(32)|(32)|
|At 31 March 2023|**311,529**|**311,529**|
|**Depreciation**|||
|At 1 April 2022|2,595|2,595|
|Charge for the year|**31,153**|**31,153**|
|Depreciation on disposals|**-**|**-**|
|At 31 March 2023|**33,748**|**33,748**|
|**Net book value**|||
|At 31 March 2023|**277,781**|**277,781**|
|At 31 March 2022|308,966|308,966|
|All fxed assets are held for direct charitable purposes.|||
**66**
## **Notes to the financial statements**
## **13. Investments**
|**Group and Charity**
Listed investments
44,250 National Westminster Bank 9% SR
“A” Non Cumulative Preference Shares
17,000 8¾% Aviva Cumulative
Preference Shares
Market value at 31 March
**Charity only**
At 31 March 2022 and 31 March 2023
**Net book value**
At 31 March 2022 and 31 March 2023|**2023**
**2023**
**Cost Market value**
**£**
**£**
**50,352**
**58,344**
**19,820**
**20,910**
**70,172**
**79,254**|2022
2022
Cost Market value
£
£
50,352
67,481
19,820
24,565
70,172
92,046
**Group**
**companies**
**£**
**3**
**3**|2022
2022
Cost Market value
£
£
50,352
67,481
19,820
24,565
70,172
92,046
**Group**
**companies**
**£**
**3**
**3**|
|---|---|---|---|
||||92,046|
||||**Group**
**companies**
**£**
**3**|
||||**3**|
At 31 March 2023 the following were wholly owned subsidiary companies of Wales Council for Voluntary Action and were all incorporated in Great Britain:
|Voluntary Action and were all incorporated in Great|Britain:|
|---|---|
||**Activities**|
|Cynnal Cymru – Sustain Wales Ltd|Investments|
|Social Investment (Cymru) Limited|Non -trading|
|WCVA Services Limited|Non -trading|
|WCVA Trading Limited|Non -trading|
During the year, the board made the decision to transfer the loan activity in the Social Investment (Cymru) Limited company to its parent company WCVA. Due to this the Social Investment (Cymru) Limited is now dormant, and therefore has formally written off its inter-company debt with its parent company. This transfer occurred on 2 March 2023.
The aggregate of the share capital and reserves as at 31 March 2023 and the profit or loss for the year ended on that date for the subsidiary undertakings were as follows:
|Aggregate of share capital and reserves|Aggregate of share capital and reserves|Proft/(Loss)|
|---|---|---|
||£|£|
|Cynnal Cymru – Sustain Wales Ltd|165,284|83,906|
|Social Investment (Cymru) Limited|-|-|
|WCVA Services Limited|1|-|
|WCVA Trading Limited|1|-|
All of the above subsidiaries are carried at a net book value of £3 in these accounts.
**67**
## **Notes to the financial statements**
## **14. Debtors**
|**14. Debtors**
**Notes to the fnancial statements**||||
|---|---|---|---|
|**2023**
**Amounts falling due within one year**
**£**
Trade debtors
**230,219**
Accrued income
**11,599,161**
Other debtors and prepayments
**81,672**
Amounts owed by group undertakings
**-**
Loan Schemes
**413,333**
**12,324,385**
**2023**
**Amounts falling due after more than one year**
**£**
Loan Schemes
**5,060,601**
**5,060,601**|**The Group**
2022
£
118,348
7,113,131
146,051
-
528,374
7,905,904
2022
£
5,053,829
5,053,829|**The Charity**
**2023**
2022
**£**
£
**146,842**
60,388
**11,599,161**
7,113,131
**81,672**
151,051
**-**
1,135,479
**413,333**
462,236
**12,241,008**
8,922,285
**2023**
2022
**£**
£
**5,060,601**
4,081,976
**5,060,601**
4,081,976||
||||8,922,285|
||||2022
£
4,081,976|
||||4,081,976|
The Community Investment Fund, Asda and Resilience loans are made for periods ranging from 5 years to 25 years and carry an interest rate of 2-7% (some with an interest free period).
|**CHARITY**
**GROUP**|**Bfwd**
**31 March**
**2022**
**5,582,203**
**5,582,203**|**Advanced**
**in the year**
**1,705,643**
**1,705,643**|**Interest**
**in year**
**279,359**
**279,359**|**Repaid**
**in year**
**(2,122,947)**
**(2,122,947)**|**Provision**
**Movement**
**(32,820)**
**(32,820)**|**Cfwd**
**31 March**
**2023**|
|---|---|---|---|---|---|---|
|||||||**5,411,438**|
||||||||
|||||||**5,411,438**|
**68**
## **Notes to the financial statements**
## **15. Creditors**
|**15. Creditors**|||||
|---|---|---|---|---|
|**Amounts falling due within one year**
Trade creditors
Taxation and social security
Accruals and deferred income
**Amounts falling after one year**
Property loan fund
Community asset loan fund
Lease provision
Resilience creditor|**The Group**
**2023**
**£**
**75,177**
**160,095**
**8,650,506**
**8,885,778**
**The Group**
**2023**
**£**
**1,000,000**
**5,000,000**
**52,069**
**1,444,005**
**7,496,074**||**The Charity**
2022
**2023**
£
**£**
161,808
**65,505**
240,914
**127,619**
11,506,278
**8,586,796**
11,909,000
**8,779,920**
**The Charity**
2022
**2023**
£
**£**
1,000,000
**1,000,000**
5,000,000
**5,000,000**
44,508
**52,069**
2,330,983
**1,444,005**
8,375,491
**7,496,074**|2022
£
155,494
212,862
11,438,354|
|||||11,806,710|
|||||2022
£
1,000,000
5,000,000
44,508
2,330,983|
|||||8,375,491|
There are two concessionary loans in creditor amounts falling after one year; namely the Property Loan Fund of £1,000,000, which is due for repayment by 31 March 2046 and at 0% interest rate and the Community Asset Loan Fund of £5,000,000, which is due for repayment by 21 September 2051 and at 0% interest rate.
## **16. Company limited by guarantee**
Wales Council for Voluntary Action Limited is a Company Limited by Guarantee and does not have share capital. The liability of its trustees, who are directors, is limited. The limitation per director is limited to a sum not exceeding £1 per member. The period of limitation of each director is restricted to the time he or she is a member or within one year afterwards.
**69**
## **Notes to the financial statements**
## **17 . Analysis of movements in unrestricted funds**
|General Unrestricted Funds
Net income
Movement in pension provision
Transfer from restricted reserves
Loss on revaluation of investments
Additional contributions to defned
beneft pension fund
Total General Funds
Designated Funds
Property
Additional contributions to
defned beneft pension fund
Business Development Expenditure
European Closure/redundancy costs
LGPS transition
Organisational Development and Design
Unrestricted funds
(excluding pension liability)
Pension surplus
Prior year adjustment
Total Unrestricted Funds - Group
Amounts included relating to Cynnal
Cymru – Sustain Wales Limited
Investment in subsidiaries
**Charity Total**
General funds
|**Balance at**
**beginning**
**of year**
**£**
**4,868,061**
**-**
**-**
**-**
**-**
**-**
**4,868,061**
**2,075,251**
**608,296**
**300,000**
**70,000**
**-**
**-**
**7,921,608**
**1,180,000**
**(1,180,000)**
**7,921,608**
**(81,378)**
**3**
**7,840,233**
**Incoming**
**Resources**
**£**
**3,593,858**||
|---|---|---|
||||
||||
**70**
## **Notes to the financial statements**
## **PURPOSE OF DESIGNATED FUNDS**
## **DESIGNATED PROPERTY**
This property reserve consists of the net cash received from the three property sales. The reserve will be used for generating investment income via a fund managed portfolio commencing 2023/24.
## **DESIGNATED BUSINESS DEVELOPMENT EXPENDITURE**
The business development expenditure reserve was established because it is important that the charity maximises its income and reduces overall expenditure when possible. Therefore, developing new income streams, strengthening existing ones and improving efficiency are a priority. Whilst some activity is included within the annual budget, in order to meet the costs of larger or more long-term initiatives it is helpful to maintain a designated reserve for this purpose. These costs may include research as well as the development and implementation of plans which will enhance and improve the overall sustainability of the WCVA and the voluntary sector.
## **DESIGNATED EUROPEAN CLOSURE/REDUNDANCY COSTS**
The European closure and redundancy costs designated reserve has been established to ensure sufficient funds are available when the EU funded projects come to an end in 2023. They incorporate both redundancy and pension liabilities anticipated at that time, as well as training for employees affected by the project coming to an end.
## **LGPS (LOCAL GOVERNMENT PENSION SCHEME) TRANISTION**
The LGPS transition designated reserve has been established to ensure sufficient funds are available whilst WCVA is reviewing the LGPS.
## **ORGANISATIONAL DEVELOPMENT AND DESIGN**
During 2022/23 WCVA started its organisational development and design plan. The first phase involved a redevlopment of its organisational structure, which led to a reduction in the staffing numbers. The second phase will involve embedding the new structure; culture, values and behaviours; remuneration review, staff learning and development and systems and processes review. The organisational development and design designated reserve will provide funding for both the scope and implementation of phase 2, the reserve will be increased as work progresses.
**71**
## **Notes to the financial statements**
## **18. Analysis of movements in restricted funds**
|**Balance at**|**Balance at**||**Movement**|**in Reserves**|**Balance at**|
|---|---|---|---|---|---|
|**1**|**April**|**Transfer**|||**31 March**|
||**2022**||**Incoming**|**Outgoing**|**2023**|
||**£**|**£**|**£**|**£**|**£**|
|IB ESF West Wales & Valleys|-|-|804,395|(804,395)|-|
|IB ESF East Wales|-|-|540,128|(540,128)|-|
|IB SBGF West Wales & Valleys|-|-|291,523|(291,523)|-|
|IB SBGF East Wales|-|-|452,551|(452,551)|-|
|3 SET ESF West|-|-|247,982|(247,982)|-|
|Active Inclusion West Wales & Valleys|-|-|5,193,602|(5,193,602)|-|
|Active Inclusion East Wales|-|-|836,800|(836,800)|-|
|Active Inclusion West Wales||||||
|& Valleys Youth|-|-|1,725,492|(1,725,492)|-|
|Active Inclusion East Wales Youth|-|-|450,109|(450,109)|-|
|SBGF Grants West Wales & Valleys|-|9,665|2,881,569|(2,891,234)|-|
|SBGF Grants East Wales|-|-|628,696|(628,696)|-|
|National Nature Service in Wales|-|-|166,597|(166,597)|-|
|Macmillan Cancer Support|-|-|10,587|(10,587)|-|
|Third Sector Knowledge|-|-|104,406|(104,406)|-|
|Erasmus|-|-|10,422|(10,422)|-|
|Third Sector Support Fund|-|-|441,152|(441,152)|-|
|Wales Funders Forum|-|-|326|(326)|-|
|NEWID|-|-|293,939|(293,939)||
|Catalyst Cymru Broadening Horizons|-|-|99,417|(99,417)||
|BME Sport Cymru|-|-|83,422|(83,422)|-|
|LNP Cymru|-|-|14,644|(14,644)|-|
|LP4N|-|-|9,127,569|(9,127,569)|-|
|Health & Social Care Small Grants|-|-|300,065|(300,065)|-|
|Volunteering Wales|-|-|1,099,331|(1,099,331)|-|
|Safeguarding Hub|-|-|114,500|(114,500)|-|
|Social Prescribing|-|-|6,512|(6,512)|-|
|Brexit – Cardif University|-|-|19,902|(19,902)|-|
|Social Enterprise|-|-|150,000|(150,000)|-|
|Kickstart|-|-|18,000|(18,000)|-|
|Infrastructure Funding CVC’s|-|-|4,550,649|(4,550,649)|-|
|Wales for Africa|-|-|236,438|(236,438)|-|
|Landfll Tax Grant|-|-|1,373,964|(1,373,964)|-|
|Comic Relief|-|-|959,080|(959,080)|-|
|Partnership Capacity Fund|-|-|87,525|(87,525)|-|
**72**
## **Notes to the financial statements**
|CVC CRM Licences
Resilience Fund
Asda Loan Scheme
Community Investment Fund 2
Community Investment Fund
**Group Total**
**Charity Total**|-
830,381
542,666
1,953,803
2,079,016
**5,405,866**
**5,405,866**|(87,893)
-
-
-
-
**(78,228)**
**(78,228)**||87,893
-
898,077
-
52,720
-
81,363
32,862
165,954
(128,139)
**34,607,301 (33,426,236)**
**34,607,301 (33,426,236)**|-
1,728,458
595,386
2,068,028
2,116,831|
|---|---|---|---|---|---|
||||||**6,508,703**|
||||||**6,508,703**|
## **Third Sector Resilience Fund for Wales “Resilience Fund”**
The initial resilience funding was from the Welsh Government during 2020/21 and was aimed at addressing issues being faced by the sector due to the pandemic. This funding was a blend of grants and loans and this restricted funding remaining relates to the repayable portion which beneficiaries are paying over an agreed time period.
## **Community Investment Fund and Community Investment Fund 2**
This funding for these two loan schemes was from two rounds of European Regional Development Fund moneys (between 2005 and 2016) via the Welsh European Funding Office and Welsh Government. It was to address market failure in the provision of repayable financing to the sector.
## **Asda Loan Scheme**
This funding was via an agreement reached with Social Investment Scotland regarding the use of money collected by Asda via the plastic carrier bag levy. WCVA was chosen as the delivery partner for a loan scheme utilising the Welsh money. This complemented the already established community investment fund loans schemes.
## **Group**
|Restricted funds:
In surplus- relating to long term loans awarded
In surplus- other
**Charity**
Restricted funds:
In surplus- relating to long term loans awarded
In surplus- other|**2023**
**£**
**3,260,044**
**3,248,659**
**6,508,703**
**2023**
**£**
**3,260,044**
**3,248,659**
**6,508,703**|2022
£
3,183,377
2,222,489|
|---|---|---|
|||5,405,866|
|||2022
£
2,145,385
3,260,481|
|||5,405,866|
**73**
## **Notes to the financial statements**
## **Comparative analysis of movements in restricted funds**
|**Balance at**|**Balance at**||**Movement**|**in Reserves**|**Balance at**|
|---|---|---|---|---|---|
|**1**|**April**|**Transfer**|||**31 March**|
||**2021**||**Incoming**|**Outgoing**|**2022**|
||**£**|**£**|**£**|**£**|**£**|
|IB ESF West Wales & Valleys|-|-|870,487|(870,487)|-|
|IB ESF East Wales|-|-|519,913|(519,913)|-|
|IB SBGF West Wales & Valleys|-|-|241,624|(241,624)|-|
|IB SBGF East Wales|-|-|522,960|(522,960)|-|
|3 SET ESF West|-|-|301,470|(301,470)|-|
|Active Inclusion West Wales & Valleys|-|-|3,534,194|(3,534,194)|-|
|Active Inclusion East Wales|-|-|726,875|(726,875)|-|
|Active Inclusion West Wales||||||
|& Valleys Youth|-|-|1,946,669|(1,946,669)|-|
|Active Inclusion East Wales Youth|-|-|457,624|(457,624)|-|
|SBGF Grants West Wales & Valleys|-|-|1,330,545|(1,330,545)|-|
|SBGF Grants East Wales|-|-|188,338|(188,338)|-|
|Third Sector Knowledge|-|-|76,436|(76,436)|-|
|Erasmus|-|-|22,485|(22,485)|-|
|Third Sector Support Fund|-|-|241,298|(241,298)|-|
|Flood Emergency Fund|-|-|12,938|(12,938)|-|
|NEWID|-|-|406,061|(406,061)||
|Catalyst Cymru Broadening Horizons|-|-|31,648|(31,648)||
|Catalyst Cymru Building Heritage|-|-|85,824|(85,824)|-|
|BME Sport Cymru|-|-|70,718|(70,718)|-|
|Emerging Futures|-|-|5,415|(5,415)|-|
|LNP Cymru|-|-|769,914|(769,914)|-|
|LP4N|-|-|5,903,697|(5,903,697)|-|
|Health & Social Care Small Grants|-|-|63,635|(63,635)|-|
|Helpforce|-|-|76,264|(76,264)|-|
|Trusted Charity|-|-|20,257|(20,257)|-|
|Mobilising Voluntary Action|-|-|23,062|(23,062)|-|
|Volunteering & Wellbeing Research|-|-|8,076|(8,076)|-|
|Volunteering Wales|-|-|2,279,661|(2,279,661)|-|
|NPC Inspiring Impact|-|-|16,508|(16,508)|-|
|Safeguarding Hub|-|-|114,500|(114,500)|-|
|Social Prescribing|-|-|6,447|(6,447)|-|
|Brexit – Cardif University|-|-|17,887|(17,887)|-|
|Kickstart|-|-|303,000|(303,000)|-|
**74**
## **Notes to the financial statements**
|Infrastructure Funding CVCs
-
Wales for Africa
-
Landfll Tax Grant
-
Comic Relief
-
Cyber Essentials
-
Partnership Capacity Fund
-
CVC CRM Licences
-
Third Sector Resilience Fund grants
-
Resilience Fund
3,000
Asda Loan Scheme
443,209
Community Investment Fund 2
1,746,728
Community Investment Fund
2,156,127
**Group Total**
**4,349,064**
Amounts included relating
to Social Investment
(Cymru) Limited
-
**Charity Total**
**4,349,064**|-
-
-
-
-
-
-
-
-
-
-
-
**-**
-
**-**||5,460,053
(5,460,053)
927,283
(927,283)
462,557
(462,557)
102,925
(102,925)
2,592
(2,592)
87,525
(87,525)
81,367
(81,367)
6,698,859
(6,698,859)
827,381
-
99,457
-
74,746
132,329
171,408
(248,519)
**36,192,583 (35,135,781)**
132,329
(132,329)
**36,324,912 (35,268,110)**|-
-
-
-
-
-
-
-
830,381
542,666
1,953,803
2,079,016|
|---|---|---|---|---|
|||||**5,405,866**|
|||||-|
|||||**5,405,866**|
## **19. Group Analysis of net assets between funds**
||**Unrestricted**|**Restricted**|**Total Funds**|Total Funds|
|---|---|---|---|---|
||**Funds**|**Funds**|**2023**|2022|
||**£**|**£**|
**£**|£|
|Tangible fxed assets|**277,781**|**-**|**277,781**|308,966|
|Long term loans|**-**|**5,473,934**|**5,473,934**|3,183,377|
|Current assets|**15,916,566**|**9,683,571**|**25,600,137**|30,119,622|
|Liabilities|**(7,733,049)**|**(8,648,802)**|**(16,381,851)**|(20,284,491)|
|Pension surplus|**-**|**-**|**-**|-|
||**8,461,298**|**6,508,703**|**14,970,001**|13,327,474|
**75**
## **Notes to the financial statements**
## **Charity Analysis of net assets between funds**
||**Unrestricted**|**Restricted**|**Total Funds**|Total Funds|
|---|---|---|---|---|
||**Funds**|**Funds**|**2023**|2022|
||**£**|**£**|
**£**|£|
|Tangible fxed assets|**277,781**|**-**|**277,781**|308,966|
|Long term loans|**-**|**5,473,934**|**5,473,934**|3,183,377|
|Current assets|**15,645,428**|**9,683,571**|**25,328,999**|29,935,957|
|Liabilities|**(7,627,192)**|**(8,648,802)**|**(16,275,994)**|(20,182,201)|
|Pension surplus|**-**|**-**|**-**|-|
||**8,296,017**|**6,508,703**|**14,804,720**|13,246,099|
## **20. Group Reconciliation of movements in funds**
|Net incoming resources for the fnancial year
Net increase to funds
Opening funds
Prior year adjustment
Closing funds
**Charity Reconciliation of movements in funds**
Net incoming resources for the fnancial year
Net increase to funds
Prior year adjustment
Opening funds
Closing funds|**2023**
**£**
**1,642,527**
**1,642,527**
**13,327,474**
**-**
**14,970,001**
**2023**
**£**
**1,558,621**
**1,558,621**
**-**
**13,246,099**
**14,804,720**|2022
£
6,921,395|
|---|---|---|
|||6,921,395|
|||6,406,079|
|||(1,180,000)|
|||13,327,474|
|||2022
£
8,066,247|
|||8,066,247|
|||(1,180,000)|
|||6,359,852|
|||13,246,099|
**76**
## **Notes to the financial statements**
## **21. Related parties**
Grants and Procurement Contracts awarded to bodies where Trustees either have direct control or significant influence have been disclosed within note 8. In addition to the grants disclosed in note 8, there are loans outstanding at the year end from Race Council Wales and The Wallich as follows:
Race Council Wales – Resilience fund - £7,500
The Wallich - Resilience fund - £23,543
The Group has taken advantage of the exemption under FRS 102 from disclosing transactions with other wholly owned group companies.
## **22. Contingent liabilities**
There were no contingent liabilities at 31 March 2023 (2022: £nil).
## **23. Pension commitments**
The charity contributes to a range of defined contribution pension schemes on behalf of the employees.
The pension charge for the period represents contributions payable by the charity to the schemes and amounted to £121,421 (2022: £115,172).
The charity also participates in the Local Government Pension Scheme (Cardiff and Vale of Glamorgan Pension Fund) which is administered by Cardiff County Council. The Local Government Pension Scheme is a defined benefit scheme based on final pensionable salary, contributions being charged to the income and expenditure account so as to spread the cost of the pensions over employees’ working lives with the charity.
The pension charge for the period was £842,365 (2022: £844,804).
The charity contributes to the Cardiff & Vale of Glamorgan Pension Fund at a common rate applicable to a group of employers, which is set by a qualified actuary having regard to the assets and liabilities of the group as a whole. The contributions of the charity and employees are 34.6% and a variable rate of between 5.5% and 9.9% of earnings respectively.
The most recent valuation carried out as at 31 March 2023, has been updated by independent actuaries to the Cardiff & Vale of Glamorgan Pension Fund to take account of the requirements of FRS102 in order to assess the liabilities of the Fund as at 31 March 2023. Liabilities are valued on an actuarial basis using the projected unit method which assesses the future liabilities discounted to their present value.
On a current funding level basis (which reflects current accrued service and pensionable earnings and statutory revaluation only) there was a surplus of £8,340,000 (2022:surplus of £1,180,000).
WCVA has taken advice on whether it is entitled to show the pension asset in these financial statements and comply with accounting standards, as WCVA does not have an unconditional right to a refund from the pension fund, the asset has been restricted to £nil in these financial statements.
**77**
## **Notes to the financial statements**
The major assumptions used to calculate scheme liabilities under FRS102 are:
|The major assumptions used to calculate scheme liabilities|under FRS102 are:||
|---|---|---|
||**2023**|2022|
||**%**|%|
|Rate of increase in salaries|**3.7**|3.9|
|Rate of increase in pensions in payment|**2.7**|2.9|
|Rate of increase in deferred pensions|**2.7**|2.9|
|Discount rate|**4.7**|2.7|
|Rate of infation|**2.7**|2.9|
The fair value of the scheme assets and the expected rate of return, the present value of the scheme liabilities and the resulting deficit are:
|Equities
Corporate Bonds
Government Bonds
Property
Cash
Other Assets
Total market value of assets
Present value of scheme liabilities
Wales Council for Voluntary Action’s Surplus in the scheme|**2023**
**Value**
**£’000**
**17,688**
**1,980**
**2,292**
**1,876**
**833**
**1,381**
**26,050**
**(17,710)**
**8,340**|2022
Value
£’000
17,489
2,176
2,384
1,788
596
1,477|
|---|---|---|
|||25,910
(24,730)|
|||1,180|
**78**
|**Movement in Surplus/(Defcit) during the year:**
Surplus/(Defcit) in scheme at beginning of the year
Current Service Cost
Actuarial gain recognised in the OCI
Contributions by employer
Surplus in scheme at end of year per actuary report
Unrecognised surplus
Asset / (liability) recognised on the balance sheet
**Analysis of the Pension costs charged to operating proft under FRS 102:**
Current service cost
Past service cost
Financing income/(cost)
Total operating charge
**Amounts recognised in other comprehensive income:**
Asset (losses)/gains arising during the period
Actuarial gains/(losses) due to changes in fnancial assumptions
Actuarial gains/(losses) due to changes in demographic assumptions
Liability (losses)/gains arising during the period
Unrecognised pension surplus
Total operating charge
**Changes to the present value of the defned beneft obligation:**
Opening defned beneft obligation
Current service cost
Interest expense on defned beneft obligation
Contributions by participants
Actuarial gains/(losses) due to changes in fnancial assumptions
Actuarial gains/(losses) due to changes in demographic assumptions
Actuarial losses/(gains) on liabilities
Net benefts paid out
Past service cost
Closing defned beneft obligation
**Notes to the fnancial statements**|**2023**
**£’000**
**1,180**
**(710)**
**7,030**
**840**
**8,340**
**(8,340)**
**-**
**2023**
**£’000**
**(760)**
**-**
**50**
**(710)**
**2023**
**£’000**
**(1,160)**
**9,660**
**90**
**(1,560)**
**(7,160)**
**(130)**
**2023**
**£’000**
**24,730**
**760**
**660**
**120**
**(9,660)**
**(90)**
**1,560**
**(370)**
**-**
**17,710**|2022
£’000
(3,350)
(930)
4,610
850|
|---|---|---|
|||1,180
(1,180)
-|
|||2022
£’000
(870)
-
(60)|
|||(930)|
|||2022
£’000
1,940
-
-
2,670
(1,180)|
|||3,430|
|||2022
£’000
26,210
870
550
120
-
-
(2,670)
(350)
-|
|||24,730|
**79**
## **Notes to the financial statements**
## **Changes to the fair value of assets:**
|Opening fair value of assets
Interest income on assets
Remeasurement (losses)/gains on assets
Contributions by the employer
Contributions by participants
Net benefts paid out
Closing fair value of assets|**2023**
**£’000**
**25,910**
**710**
**(1,160)**
**840**
**120**
**(370)**
**26,050**|2022
£’000
22,860
490
1,940
850
120
(350)|
|---|---|---|
|||25,910|
## **24. Capital commitments**
The Group and Parent Charity had total capital commitments of £nil at 31 March 2023 (2022: £nil).
## **25. Financial commitments**
Financial commitments under non cancellable operating leases will result in the following annual payments in respect of land and buildings:
|
payments in respect of land and buildings:|||
|---|---|---|
||**Land & Buildings**||
||**2023**|2022|
||**£’000**|£’000|
|Expiring within 1 year|**123,793**|124,106|
|Expiring within 2-5 years|**473,172**|473,172|
|Expiring after 5 years|**423,214**|543,149|
## **26. Prior year adjustment**
The prior year adjustment is relating to a change in accounting treatment of the pension scheme surplus included in the 31 March 2022 financial statements of £1,180,000.
We believe that the new accounting policy is more appropriate, and accordingly, to ensure the consistency of the accounting treatment between periods, it is necessary to restate the current and corresponding periods on the basis of the new accounting policy.
**80**
**81**
## **Grou strate ic re ort p g p**
## **Achievements and performance**
WCVA commenced the first year of our new strategic plan with a strong focus on sustainability and equity.
Cost of living pressures impacted on the sector in a number of ways and our funding advice combined with grant distribution offered much needed support to organisations of all sizes.
Working at a national level we managed multiple stakeholder relationships and actively promoted the role and value of volunteers and the sector.
The war in Ukraine saw the sector step up in many ways, providing local support and demonstrating a warm welcome to Wales as a Nation of Sanctuary.
The Third Sector Support Wales (TSSW) partnership of the 19 County Voluntary Councils (CVCs) and WCVA further developed shared services using digital platforms and methods of measuring the impact of our combined efforts.
We undertook an ambitious change programme to ensure that we are best
placed to meet the needs of our members and the wider sector in an environment that is changing for all of us.
Our group structure comprises WCVA, Social Investment (Cymru) Limited, WCVA Trading Limited, WCVA Services Limited and Cynnal Cymru - Sustain Wales (Cynnal Cymru). We share ambitions to support the sector and wider civil society in Wales.
## **Principal risks and uncertainties**
During this reporting period WCVA reviewed and managed risks that impacted on our work relating to the closure of EU funded activity and the cost of living crisis.
WCVA staff regularly monitor activity and assess operational risks. The Senior Management Team presents the strategic risks to the Audit & Risk Sub-Committee, which reviews the issues and makes suggestions to mitigate risks.
The risks are considered under five headings: leadership, governance,
compliance, resources and sustainability. The main risks are identified below:
- Not offering appropriate and strategic leadership of the sector in Wales
- Not adhering to appropriate internal systems, procedures and policies
- Not being able to deliver quality outcomes as required by all our funders, projects and contracts
- Lack of financial, physical and human resources to deliver our strategic plan
- Failure to ensure short-term and longterm financial sustainability of the WCVA group
This report was approved by the board on 20 September 2023 and signed on its behalf.
**Dr Neil Wooding CBE** Chair
**82**
## **Independent auditor’s report to the members and trustees of The Wales Council for Voluntary Action**
## **Opinion**
We have audited the financial statements of The Wales Council for Voluntary Action (the parent charitable company) and its subsidiary companies (the ‘group’) for the year ended 31 March 2023 which comprise the Consolidated Statement of Financial Activities, the Consolidated and Charity Balance Sheet, the Group Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
give a true and fair view of the state of the Group’s and parent charitable company affairs as at 31 March 2023 and of its incoming resources and application of resources for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 ‘The financial Reporting Standard applicable in the UK and Republic of Ireland; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the Group and Parent charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
**83**
## **Conclusions relating to going concern**
We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:
the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or
the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the Group and Parent Charitable company’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue.
## **Other information**
The trustees are responsible for the other information. The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. Our opinion on
the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
the information given in the trustees’ report (incorporating the strategic report and the directors’ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the trustees’ report (incorporating the strategic report and the directors’ report) has been prepared in accordance with applicable legal requirements.
**84**
## **Matters on which we are required to report by exception**
In the light of the knowledge and understanding of the Group and Parent Charitable Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees’ remuneration specified by law are not made; or
## **Responsibilities of the trustees**
As explained more fully in the trustees’ responsibilities statement, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the Group’s and Parent Charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the Group and Parent Charitable company or to cease operations, or have no realistic alternative but to do so.
## **Our responsibilities for the audit of the financial statements**
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
we have not obtained all the information and explanations necessary for the purposes of our audit.
**85**
## **Extent to which the audit was considered capable of detecting irregularities, including fraud**
We identify and assess the risks of material misstatement of the Financial Statements, whether due to fraud or error, and then, design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.
We discussed our audit independence complying with the Revised Ethical Standard 2019 with the engagement team members whilst planning the audit and continually monitored our independence throughout the process.
## **Identifying and assessing potential risks related to irregularities**
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and noncompliance with laws and regulations, our procedures included the following:
enquiring of management, including obtaining and reviewing supporting documentation, concerning the Group’s and Parent charitable company’s policies and procedures relating to:
identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance.
detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud.
the internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations.
discussing among the engagement team how and where fraud might occur in the Financial Statements and any potential indicators of fraud.
obtaining an understanding of the legal and regulatory frameworks that the Group and Parent Charitable company operates in, focusing on those laws and regulations that had a direct effect on the Financial Statements or that had
a fundamental effect on the operations of the Group and Parent Charitable company, The key laws and regulations we considered in this context included the UK Companies Act and relevant tax legislation.
## **Audit response to risks identified**
In addition to the above, our procedures to respond to risks identified included the following:
reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with relevant laws and regulations.
enquiring of management concerning actual and potential litigation and claims; performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.
reading minutes of meetings of those charged with governance and reviewing correspondence with HMRC; and
**86**
in addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments.
assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and
evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.
We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or noncompliance with laws and regulations throughout the audit.
## **Use of our report**
This report is made solely to the Charity’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Charity’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity’s members as a body, for our audit work, for this report, or for the opinions we have formed.
**Alison Vickers (Senior Statutory Auditor)** for and on behalf of Bevan Buckland LLP Chartered Accountants And Statutory Auditors Ground Floor Cardigan House Castle Court Swansea Enterprise Park Swansea SA7 9LA
Date: 20 September 2023
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: **[www.frc.org. uk/auditorsresponsibilities]** . This description forms part of our auditor’s report.
Published November 2023
Wales Council for Voluntary Action Registered charity number 218093 Company limited by guarantee 425299 Registered in Wales