2024-03-31-accounts - Cymdeithas Ty Tawe - Canolfan Gymraeg Abertawe

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CYMDEITHAS TŶ TAWE

Adroddiad blwyddyn yn gorffen 31 Mawrth 2024 i’r Comisiwn Elusennau

Nod a dibenion

Mae gan Gymdeithas Tŷ Tawe ddau brif nod

Hyrwyddo addysg a gwybodaeth gyffredinol y gymuned trwy gefnogi astudio a gwerthfawrogi'r iaith Gymraeg, hanes Cymru, ac etifeddiaeth ddiwylliannol Cymru.
Sefydlu a chynnal canolfan i'r gymuned a fydd yn darparu cyfleusterau i'r aelodau ac aelodau'r gymuned ac ar gyfer eu hymwneud a'i gilydd trwy gyfrwng yr iaith Gymraeg mewn chwaraeon, dysgu'r Gymraeg, cerdd a dawns, a llenyddiaeth.

Amcanion a Gweithgareddau

Mae Cymdeithas Tŷ Tawe’n ymrwymedig i sicrhau bod cynifer â phosib yn mynychu digwyddiadau yn y Ganolfan, a bod defnydd o’r Gymraeg yn cael ei ehangu yn Abertawe.

Mae Cymdeithas Tŷ Tawe, gyda chymorth ei is-gwmni, Menter Iaith Abertawe, yn cynnal siop Gymraeg, yn trefnu digwyddiadau wythnosol i ddysgwyr yr iaith, ac yn trefnu sesiynau adloniant wythnosol.

Trwy gynnal y Ganolfan, mae Cymdeithas Tŷ Tawe’n darparu lle i gyrff, sefydliadau a mudiadau sy’n defnyddio’r Gymraeg ac yn hyrwyddo’r defnydd ohoni. Mae’r rhain yn cynnwys Côr Tŷ Tawe, Dysgu Cymraeg Bae Abertawe, Clwb Darllen, cangen Merched y Wawr, cangen Gorllewin Morgannwg Urdd Gobaith Cymru, dosbarthiadau i ddysgwyr Dysgu Cymraeg Bae Abertawe ac eraill.

Cyflawniadau a Pherfformiad

Yn ystod y flwyddyn a aeth heibio, bu drysau Tŷ Tawe yn agored led y pen. Gwelwyd rhaglen lawn o weithgareddau’n cael eu cynnal, gan gynnwys nifer helaeth o gigiau, nosweithiau canu gwerin misol, sesiynau amrywiol o gelf a chrefft, cerddoriaeth a drama i bobl ifanc a phlant a nifer o rai eraill.

Darparwyd siopau siarad i ddysgwyr ar foreau Sadwrn ac Iau trwy gymorth gwirfoddolwyr gydol y flwyddyn.

Llwyddodd y siop i weithredu Mawrth-Sadwrn, gan ddarparu deunyddiau i ysgolion a llyfrgelloedd a datblygwyd y gwasanaeth prynu trwy’r we.

Defnyddiwyd Tŷ Tawe’n helaeth gan nifer o’r grwpiau a enwyd, yn ogystal â threfnwyr gwyliau cerddoriaeth lleol megis NAWR a Gŵyl Ffrinj Abertawe drwy gyd-weithio gyda’r Fenter Iaith.

Bu rhai o prif gantorion poblogaidd Cymru’n canu yn y nosweithiau adloniant misol.

Datblygu’r Ganolfan

Yn sgil y gwaith ar wnaed ar ddileu lleithder, roedd modd defnyddio holl adnoddau’r adeilad yn ddirwystr.

Cafodd y Fenter Iaith gymorth ariannol gan Gyngor Dinas a Sir Abertawe i adnewyddu golwg allanol y Ganolfan yn y flwyddyn ariannol flaenorol a bu modd bwrw ati i baentio’r wal allanol eleni.

Rhedeg y Ganolfan

Tudalen

Cadarnhawyd incwm y Ganolfan trwy gael rhent am y siop, rhent gan y Fenter Iaith, arian am logi ystafelloedd, a chafwyd cyfraniadau parhaus gan aelodau a chefnogwyr drwy’r cynllun Clwb Cefnogwyr.

Yn ystod y flwyddyn 2022-23 aethpwyd at i newid statws elusennol y Gymdeithas i fod yn Sefydliad Ymgorfforedig Elusennol. Mae’r gwaith ar y newid hwn yn parhau ac rydym yn trafod y broses yn gyson gydag arbenigwyr sydd yn ein harwain ar y daith hon.

Staff y Fenter Iaith oedd yn bennaf yn gyfrifol am redeg y Ganolfan, wrth dderbyn incwm mewn cytundeb lefel gwasanaeth gyda Chymdeithas Tŷ Tawe. Adolygwyd y memorandwm dealltwriaeth rhwng Cymdeithas Tŷ Tawe a’r Fenter Iaith i sicrhau cydweithio effeithiol.

Roedd staffio y Fenter Iaith yn sefydlog a chroesawyd gweithwyr rhan amser i’r siop.

Gwirfoddolwyr

Mae Cymdeithas Tŷ Tawe wedi rhoi pwyslais ar ddatblygu gwirfoddolwyr o’r cychwyn. Mae hyn yn rhoi cyfle i siaradwyr newydd ddefnyddio’r Gymraeg, ac yn dod â siaradwyr Cymraeg a siaradwyr newydd at ei gilydd. Mae gwirfoddolwyr yn rhoi cymorth yn y siop bob dydd Sadwrn, a hefyd yn rhedeg y caffi, sy’n rhoi cyfle i siaradwyr newydd ddod at ei gilydd. Cafwyd cymorth tua deugain o wirfoddolwyr.

Materion ariannol

Mae gan Gymdeithas Tŷ Tawe gyfrif wrth gefn a chyfrif cyfredol. Mae’r swm yn y cyfrif cyfredol yn amrywio o gwmpas £10,000 a’r swm yn y cyfrif wrth gefn o gwmpas £30,000.

Mae adeilad Tŷ Tawe’n rhan helaeth o’r asedau diriaethol, a nodir fel £487,374 yn ein cyfrifon. Derbyniwyd £8,981 mewn rhoddion ac incwm aelodaeth. Roedd incwm y siop a gwerthiant llyfrau’n £50,610. Derbyniwyd £15,640 yn incwm rhent, llogi ystafelloedd ac eraill. Roedd y gwariant yn cynnwys £36,234 ar stoc a masnachu, ac roedd gwariant ar gynnal y sefydliad yn £46,126. £6,586 oedd y gwariant net. Gwelir y manylion ariannol llawn yn ein hadroddiad ariannol.

Rheolaeth

Y swyddogion yn ystod y flwyddyn oedd Catrin Rowlands (Cadeirydd), Jaci Gruffudd (Trysorydd), Rhian Jones (Ysgrifennydd). Ymddiriedolwyr yr elusen oedd Heini Gruffudd, Jaci Gruffudd a Roderick Evans.

Cynhaliwyd cyfarfod blynyddol trwy gyfrwng Zoom. Mae hawl gan yr holl aelodau i gymryd rhan yn hwn, i ddewis swyddogion ac i gymeradwyo’r cyfrifon a’r adroddiad blynyddol.

Gwneir penderfyniadau dydd i ddydd gan y swyddogion, a chynhelir cyfarfodydd o bryd i’w gilydd gydag aelodau pan fo angen.

Tudalen

RHIF ELUSEN GOFRESTrEDIG . 514082 DATGANIADAU ARIANNOL HEB EU HARCHWILIO AM Y FLWYDDYN YN DIWEDDU 31 MAWRTH 2024 CYMDEITHAS TY TAWE Bevan BuGkland LLP LlavK Gwaelod T9 Ceredigion Llys y Castell Parc Menter Abertav Abertawe SA7 9LA

CYMDErrHAS TY TAWE CYNNWYS Y DATGANIADAU ARIANNOL AM Y FLWYDDYN YN DIWEDDU 31 MAWRTH 2024 Tudalon Manyllon Cylolrlo a Gwelnyddol Adr<xldlad yr Ymddlrledolwyr Adroddlad yr Ar¢hwlllwr Annlbynnol Datyanlad o Welthgareddau Arlannol Mantolen Nodladau I'r Datganladau Arlannol Datganlad Manwl o W¢lthgareddau Arlannol 12 i 13

CYMDEIThAS TY TAWE MANYLION CYFEIRtt) A GWEINYDDOL AM Y FLWYDDYN YN DIWEDDU 31 mA1TH 2024 YMDDIRIEDOLWYR U D R Evans Ymddirf8dolwr G H Gruffijdd M$ J M Gruffudd PRIF GYFEIRIAD Canolfan Ty Taw• 9,Stryd Christtna Abertawe SA14EW RHIF ELUSEN GOFRESTREDIG 514082 ARHOLWR ANNIBYNNOL Bevan Buckland LLP Llawr Gwaelod Tl Ceredlglon Uys y Castell Parc Menter Abertawe Abertawe SA7 9LA Page 1

CYMDEITHAS TY TAWE ADRODDIAD YR YMDDIRIEDOLWYR AM Y FLWYDDYN YN DIWEDDU 31 MAWRTH 2024 M8e'r ymddlrfedow yn Lywno eu hadroddiad gyda datganiadau arfannol yr elusen am y fjwyddyn yn drw8ddu 31 Mawrth 2024. Mae'r ymddiriedolwyr wedi mabwysiadu darparlaethau Cyfrifeg ac Adrodd gan Elusennau: Datganiad o Ymarfer a Argymh811ir syh b8rthnasol F elusennau sy'n pardtoi ou cyfrifon yn unol a'r Safon Adrodd Arfannol syn gymwys y DU a Gwerfnlaeth Iwerddon (FRS 102) (daelh i rym 1 lon3 2019). AMCANION A GWEITHGAREDDAU Amcanlon a nodau Amcan Abertaw8 yr hyrnyddo'r Gymraeg yn Abertawe a'r ardal. Mae'r nodau'n cynnwys darpaTU canolfan Gymraeg, cynnal slop Gymraeg, darparu adnoddau i gymdeithasau Cymraeg gynnal gweithgareddau, c8fnogi Ment6r laith Abertawe. cynnal gweithgareddau Cymraeg dosbarthiadau i siaratyr Cymraeg. dysgvryr a phobl ifanc, ac i bawb yn yr ardal svn dymunD ¢ryfftau Ou cswllttad a'r iaith. CYFLAWNIAD A PHERFFORMIAD Gwelthgareddau olu88nnol Mae gVithgar8ddaU elusennol yn ymwneud a hyNryddo'r iailh Gymraeg a'i diwylliant yn ardal Abertawe. Er 1987 s8fydl(MJd yr elusen Ganolfan Gymra8g yn Ab8rtaw8. Dysgodd miloedd y Gymraeg yn y Ganolfan. Denwyd cannoedd I rfoddolI i gyfiavml amcan a nodau'r elusen. Cynhaliodd gannoedd o welthgar8ddau. gan gynnvrys s&stynau n0S01 dysgu anffiJrfiol i ddysgwyr a Staradwyr Cymraeg, gyda'r nod o ategu dysgu ffurfiol. Cynhallthjd d8gau o gymdeithasau Cymr8eg eu gweithgareddau yn y Ganolfan, a darpawd sesrynau cerddorlaeth ac adloniant cyson, gan hyrwyddo grwplau a chantorion Cymraeg a divfjdliant Cerddorol Cymra8g. Lanswd dwsinau o Wau Cymraeg yn y Ganolfan. Tr4Yy ddarparu glop Gymra8g, sydd hefyd yn bwynt galwad cyntaf i rai sydd am ymwneud a'r Gymraeg, rhoddd ff0 i'r Gynraeg yng nghanol y ddlnas. Tw gy[w M8nter laith Ab8rtaw8, sy'n is-bwyllgor i Gymdeithas Ty Tawe, estynnvryd amcanlon yr elusen i'r gymuned yn gyffredlnol, gan gynnal dyblau ieuen¢tid, gweithgareddau I bobl Ifanc, s88tynau m8ithrfn a gNeithgareddau eraill, gan gynnwys presenoldeb ar y ¢yfryngau digidol. ADOLYGIAD ARIANNOL Poll61 cronfoydd wrth g8fr1 Cynhaliwyd cronfeydd wrth gefn 0 £53,158 yn y banc ar dd1Vdd y flwyddyn a¢ mae pob un ohonynt yn gronfgydd anghyfyngedig. Cofnododd yr elusen colled 0 £6,588. Mae'r YmddiriedoWr wedi adolygu'r sefyllfa ariannol ac maent yn fodlon bod yr elusen yn gallu parhau i weithredu hyd y gelllr rhagweld ac am o leiaf y deuddeg mis n8saf. STRmTrlU LLYWODRAETHU A RHEOLI Dogf•n lywodraothu Rheolir yr elusen gan 81 dogfen lywodraethu. gweithred o ndd1r1ed0Iaeth ac mao'n olus8n anghorfforedig. Rho011 rl8g Mae'r ymddiriedolw deall y gofynion i fonitro'r rf8giau syh wynebutr elusen. Cynhelir ase6iadau risg gan blgor yr elusen. Cymera(frwywyd dw orchymyTr y bwrdd ymddiriedolwyr ar..................F8di 3ydd...................... a Ilofnodwyd ar ei ran gan". J.Gruffudd M8 J M Gruffudd - Ymddiiiedolwr Page 2

ADRODDIAD YR ARCHMLIW ANNIBYNNOL I YMDDIRIEDOLWYR CYMDEITHAS TY TAWE Adroddlad yr archwlllwr annlbynnol l ymddlrledolwyr Cymdelthas T9 Taw• Rwy'n adrodd i'r ymddiriedolwyr elusennol ar fy archwiliad o gyfrifon Cymdeithas T9 Tawe (yr Ymddiriedot8eth) am y ftvryddyn ddaeth i ben ar 31 Mawrth 2024. Cyfrlfoldebau a 8all adroddlad Fel ymddirtedolwyr 81us8n yr Ymddiriedolaeth. rydych yn gyfrifol am baraloi'r cyfrifon yn unol a gofynion Deddf Elusennau 2011 { Ddeddr). Rwn adrodd mewn perthynas a'm harchwiliad o gyfrifon yr Ymddiriedolaeth a gynhalivryo o dan Adrdn 145 O'r Ddeddf ac wrth gynnal fy artliad flf wedi dilyn yr holl GyfaThvyddiadau perthnasol a roddir gan y Com1s¥n Elusennau o dan Adrdn 145(5Xb) o'r Ddeddf. D*ganlad yr Archwlllwr Annlbynnol Rwyt wedi cwblhau fy archv11ad. Rwy'n cadamhau nad oes unrhyw faterion materol wedi dod i'm sylw mewn cysylltiad a'r archwlllad syn rhoi tl)eswm iml gradu hynny mewn unrhyw fft)rdd berthnatJOI: na thedwid ¢ofnodion cyfrlfyddu mewn perthynas a'r Ymddiriedolaeth fel syn ofynnol gan Adran 130 O'r Dd8ddf,' neu nad ywr cyfrifon yn cyd-fynd a'r cofnodion hynny: neu nad ¥( cytrifon yn cydymfftirfio a'r gofynlon perthnasol ynghyl¢h ffurf a chynnwys cylrtfon a nodir yn Rh801iadau Elusennau (Cyfrifon ac Adroddiadau) 2008 8¢ eithrlo unthyw ofyniad b(xJ y cyfrifon yn rhoi bam wir a th6g nad fatsr sykn cael 81 ystyrf8d f81 rhan o archwiliad annibynnol. Nid oes gennyf unrhyw bryderon ac nld W wedi dod ar draws Unrh faterfon eralll mawn perthynas a'r arc1wlI8d y dylid tynnu sylw ato yn yr adroddiad hwn er mwyn galluogi dealltwrlaelh brfodol o'r cyfrifon. Harrl Lloyd-Davies Bevan Buckland LLP Llawr Gwaelod Tg Cerodlglon Ltys y Castell Parc Menter Abertawe Abertawe SA7 9LA Dyddiad: ... 3[..1.[L4- P8ge 3

CYMDEITHAS TY TAWE DATGANIAD O WEITHGAREDDAU ARIANNOL AM Y FLWYDDYN YN DIWEDDU 31 MAWRTH 2024 2024 Unr8Strlcted fvnd 2023 Total fijnds Notes INCOME AND ENDOWMENTS FROM t)onations and legaCS 8,981 9,217 Other trdding actsvibes Investment income Oiher income 50.610 543 15,640 105 20.080 Total EXPENDITURE ON Raising funds 36,234 39.257 Charltable acllvluos General 38.959 Totsl 78.216 NET INCOMEI(EXPENDITURE) (6.586) 5.752 RECONCILIATION OF FUNDS Totsl funds brought foThvard 560.209 554.457 TOTAL FUNDS CARRIED FORWARD 553,623 560.209 The notes fom part of these financ4al statsm8nt8 Pag8 4

CYMDEITHAS TY TAWE MANTOLEN 31 MAWRTH 2024 2024 Unrestrioled fund 2023 Total funds Notes FIXED ASSETS Tangible assets 487.374 494.504 CURRENT ASSETS Stocks Debtors Cash at bank 20,000 1,863 20,500 4.564 53.158 75.666 78,222 CREDITORS Amounts falling due within one year {6,992) (7,667) NET CURRENT ASSETS 68,674 70,555 TOTAL ASSETS LESS CURRENT LIABILITIES 556,048 565.059 CREDITORS Amounts falllng due after more than one year 10 {2,425} (4,850) NET ASSETS FUNDS Unrestricted funds 11 TOTAL FUNDS 553.623 The finandal siatements were approved by the Board of Trustees and authorfs8d for Issu8 on 2024.................................... and were signed on ts behalfby: September 3rd J,Gruffudd J M Griffiudd- Trustee The notes fomi part of thase finan21 stat8Thnts Page 5

CYMDErrHAS TY TAWE NODIADAU I'R DATGANIADAU ARIANNOL AM Y FLWYDDYN YN DIWEDDU 31 MAWRTH 2024 ACCOUNTING POLICIES Ba8ls of preparlng the fln8n¢lal statsmants The finandal statsments of the charity. which is 8 publ b8nefit enlity under FRS 102, have been prepared in accordance with the Charities SORP {FRS 102) 'Accountlng and Reporting by Chariti8s.' Statement of Recommended Practl appllcable to CharteS preparing their acGounts in accordance w+th the Financial Reporting Standard appllcable in the UK and Republic of Ireland (FRS 102) {eff8Ctlve 1 January 2019),, Financial Rèportlng Standard 102 The Financial Reportlng Standanl applicab18 in th8 UK and Republic of Ireland. and the Charilies Act 2011. The flnanclal statem8nts have been pPared under the hlstori¢al cost convention. The charity has taken advantage of the followlng dIsclosu exemptlon In preparing these financial ststernents, as pemillted by FRS 102 The Flnanclal Reporting Standard applicablg In the UK and Republlc of Ir81and': the r8quir8ment8 of Section 7 Statem8nt of Cash Fk)ws. Incom8 All income is recognised in th8 Statement of Financial Adlvltles onc8 the charity has entiU8ment to the funds, it is probable that the income will be received and the amount can be measured rellabty. Donations and legarAes income includes donatlons. membership, gifts and grants that provide core fundin9 or are of a general nature and ar8 r8cogni8ed where there is entitl8m8n( probabllity of receipt and the amount can be measured wilh sufficient reliability. Other trading activitie5 are made up of shop and book sales. These are r8cognlsed upon receipt. Inve8trnent income 1$ made up of Interest on ndS held on deposit. Th18 Is recognised upon rec8lpt. Other income is made up of room hlre, renal Inconw arKI in8uran¢e dalm. Income from room hire is r8cognlsed when the hire tskes place. Rental income is recc¥3nlsed upon recelpt. and is deferred when lh8 payment has been rec4lved In advarKed of th8 perfod it relates. Insurance daim is cTrdited to th8 Stat8m8nt of Financial Activities upon rec8lpL Grant income relates to fixed asset additKins and Is released each year In Iln8 wlth the deprecation, EXndIturn Llabilltles are r8cognlsed as expenditure as soon as thore Is a legal or constructive obligatlon commthng th8 charity to that expenditure, it is probable that a transfer of economic benefits wlll b8 requlred in setttement and the amount of the obllgation Can be measured rellably. Expenditure is account8d for on an accruals basis and has been classified under headings that aggregate all cost related to trie category. Where $ts cannot b8 directly attribLrted to partlcular headings they have been allocated to activlties on a ba&s consistent vth th8 us8 of resources. Tanglblo flxod a85ets Depreclatlon Is provld8d at the following annual rates In order to wrtte off eath assot over its 8Stlmated useful Ilf8. Freehold property Plant and machinery 1% oncost Stralght Ilne over 4 years Stock8 Strks are valued at th8 lower of cost and net reallsable value, after rnaktng due allowance for obsolete and slow moving items. Taxatlon The tharity Is exempt from tax on its charitable actlvltles. Fund accountlng Unrestricted fijnds can be used in accordance with the charftable objectives al the discretion of the truste8S. Restricted fijnds can only be used for particular restrict8d purposes within the objects of the charity. Restrfdons arise when specified by the donor or when funds are rdised for p8rtlcular restricted purpose8. Page 6 c(>ntinued...

CYMDErrHAS TY TAWE NODIADAU I'R DATGANIADAU ARIANNOL- part)ad AM Y FLWYDDYN YN DIWEDDU 31 MAWRTH 2024 ACCOUNTING POLICIES - contlnu•d Fund accountlng Further explanation of the natu and purpose of aach fund Is included in Ihe notes to the finen¢ial ststements. Flnanclal Instruments The company has elected to apply the provlslons of Section 11 'Basic Financial InstNments' and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instfuments. Flnanclal InstNments are recognlsed in Ihe companys balance sheet vthen th8 company becomes paty to Ihe contractual provisions of Ihe instrument, Financial assets and Ilabilltles 8re offset, wlth the net amounts presented in the Ilnan¢ial statements. vh)en th8re Is a legal enforceable right to Set off the recognised amounts and Ih8r8 Is an Intentlon to settle on a net basis or to realise the asset and setue the liabllity slmultan80usIy. Ba8lc financlal a88•ts Basic financial assets, which include debtors and cash and bank balances. are initi81ty maasur8d at transactton price including transaction Costs and are subsequently carried at amortised cost using the effectlve Interest melhod un18ss th8 arrdngernent con8titytss a financing transaction, where the tran8acts.on Is measured at the present value of the future r8¢eipts dlscountad at a mark8t rat8 of int8r8St. Financial assets dassified as rec81vable wlthln one year are rDt amortlsed. lrnpalnnenl of finan¢lal a880ts Financial assets. other than those held at fair value through prollt and loss, are assessed for Indlcators of impaiment at each reporttng end dat8. Financial assets are Impalr8d where there Is obiectsve evidence that. as a result of one or more events that 0¢Tred after the Inltlal recognllon of the financial asset, the estlmated future cash flows have been affected. If an asset is impaired, the impaiTment loss is the diff8r8ncR befvyeen the carrying amount and Ihe presant valu8 of the estimated cash Ilows discounted at the asset's original effeclive interest rate. The impalrnient loss Is recognised in profit or loss If th8re is a decrease in the impairment loss aiislrKJ from an event oCCu1ng after the impaimient bvas recognised, the Impaimient Is reversed. Th8 r8V8rsal is such that the current rrying amount does not exceed at the Carrying amount would have been. had the impaimienl not prevlousty been r8cogni8ed. The impairnent reversal Is recogni8ed in profft or loss. D&ro¢ognltlon of flnanclal assets Financial assets are dere¢c#Jnised only when the contracbjal rfghts to the Gash flow from the asset explre or are settled, or when the comp8ny transfers th8 financial asset and Substantially all the risks and rewards of ownership to another entlty, or If some slgnificant risks and rewards of ownershlp are r8taln8d but control of the asset has trensfernd lo aTh)ther paty that is able to Sg11 the asset In 8ntlrety to an unrelated third party. Classlflcatlon of financlal Ilabllltl¢s Finan¢ial liabilities and equlty Instnjments are dassified according to the substsnce of the contractual arrangem8nts entsred into. An equity instrument is any contract that evldences a resldual interest in the assets of the Company after ded(ng all of its Ilabllllles. Ba8lc financial Ilabilitlas Baslc financial liabilities, including Creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt Instrument Is measured at the present valu8 of the future payments dI8Unted 81 8 m8rt(et rate of Interest. Flnanciai liabilities classified as payable wlthln one year are not amortised. Debt Instruments a subsequentty carrfed at amortised cost. U8ing the effective interest r8t8 method. Trade r%editors are obligations to pay for goods or services that have baen acqulred In th8 ordinary course of buslness from suppllers. Amounts payable are classified as ¢urrgnt Ilabllltles If payment is due within one year or less. If noc they are pres@nted as non<urrent Ilabilities. Trade credltors are recognised initialty at transaction price and subgequ&ntly measured al amortls8d cost using the effective interest method. Doro¢ognltlon of flnanclal Ilabllltles Financial liabilities are derecognised when the company's contractual obllgations 8xplr8 or are discharged or cancelled. Page 7 continued...

CYMDEITHAS TY TAWE NODIADAU I'R DATGANIADAU ARIANNOL - parhad AM Y FLWYDDYN YN DIWEDDU 31 MAWRTH 2024 ACCOUNTING POLICIES - contlnuod Flnanclal Instruments Debtor5 Trade and other debtors are recognised at th8 settlement amount after 8ny trade discount offered. Prepaym8nts are valued at the amount prepaid net of any trada discounts due. Cash at bank and In hand Cash at bank and cash in hand Includes cash and short temi hlghly liquld investrnents bwth a short maturtty of three months or less from the date of acquisition or openlng of the deposit or slmllar ant. Credltors and provlslons Credltors and provlslons are recognised where the charlty has a present obligation resuEtlng from a past event that wll probably result In the transfer of funds to a thlrd party and th8 amount due to settle the obligation can be measured or estimated reliabty. Creditors and provislons are nomialty re¢x)9nised at their setugment amount after allowlng for any trade discounts due. OTHER TRADING ACllVITIES 2024 2023 Merchandise Book income 22.221 29.049 50.610 INVESTMENT INCOME 2024 2023 Deposlt account Interest 105 TRUSTEES. REMUNERATION AND BENEFrrs There were no trustees, remunerdlion or other benefits for the year ended 31st March Tru8t888' oxponse8 There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unr88tr1cted fund INCOME AND ENDOWMENTS FRI Donations and legade8 9.217 Olher tradlng acovltles Investment income 0th8r income 105 Total 83.968 EXPENDrruRE ON Raising funds 39.257 Charftable actjvltles General 38.959 Totsl 78,216 Page 8 continued...

CYMDEITHAS TY TAWE NODIADAU I'R DATGANIADAU ARIANNOL- parhad AM Y FLWYDDYN YN DJWEDDU 31 MAWRTH 2024 COMPARATIVES FOR THE STATEMEMf OF FINANCIAL ACTIVITIES - contlnu•d Unreslricted fijnd NET INCOME 5,752 RECONCILIATION OF FUNDS Total furKls broLvJht forward 554.457 TOTAL FUNDS CARRIED FORWARD 560 209 TANGIBLE FIXED ASSETS Freehald propety Plant and machinery Totsls COST At 1 April 2023 Addltk)ns 493,695 17.126 510,821 At 31 March 2024 493.695 18.470 512,165 DEPRECIATION At 1 April 2023 Chae for year 9,874 6.443 3.537 16,317 8.474 At 31 March 2024 14,811 9.980 24.791 NET BOOK VALUE At 31 March 2024 478.884 8,490 487.374 At 31 March 2023 483.821 10.683 494.504 STOCKS 2024 2023 Stocks DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Prepayments Page 9 continued...

CYMDEITHAS TY TAWE NODIADAU I'R DATGANIADAU ARIANNOL- parhad AM Y FLWYDDYN YN DIWEDDU 31 MAWRTh 2024 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade Credltors Taxation arKI Social Serffy other cr8dltors 154 531 6.982 6.134 6,992 7,667 10. CREDITORS: AMOUNTS FALUNG DUE AFfER MORE THAN ONE YEAR 2024 2023 Olher fftditors 4,850 11. MOVEMENT IN FUNDS Net movement In ndS At 1.4.23 31.3.24 Unrestrlcted funds General fund 560.209 (6,586) 553,Q3 TOTAL FUNDS 560.209 553.623 Net movement in funds. induded In the above are as folEows: Incomlng resources Resources 8XP8nded Movement in fjjnds Unrestrlcted funds Ganeral fund 75,774 (82,3ei)) (8,586> TOTAL FUNDS Comparatlves for movement In fund8 Net movement In funds At 31.3.23 At 1.4.22 Unrn8tr1ctod fund$ General fund 554,457 5,752 TOTAL FUNDS 554,457 Page 10 continued...

CYMDEITHAS TY TAWE NODIADAU I'R DATGANIADAU ARIANNOL - parhad AM Y FLWYDDYN YN DIWEDDU 31 MAWRTH 2024 11. MOVEMENT IN FUNDS - contlnued Comparative net movement in funds, included in the above are as folk>ws: Incoming resources Resources expended Movement In funds UnreStrlct funds General fund (78,216) 5.752 TOTAL FUNDS 78.216) 5,752 A current year 12 months and prior year 12 monlhs combined posilion is as follows: Net movement In funds At 31.3.24 At 1.422 Unrestrfctsd funds General fund 554,457 (834) 553,623 TOTAL FUNDS A current year 12 months and prior year 12 months combined net movement in nds, included in the above are as follows: Incoming Resources Movement resourceB expended In funds Unrestrfctad funds General fund 159.742 (160.576) (834) TOTAL FUNDS 159 742 {160.576) 12. RELATED PARTY DISCLOSURES There have been no related party transaclions in the reporting period that require di8dosure. Page 11

CYMDEITHAS TY TAWE DATGANIAD MANWL O WEITHGAREDDAU ARIANNOL AM Y FLWYDDYN YN DIWEDDU 31 MAWRTH 2024 2024 2023 INCOME AND ENDOWMENTS Donatlons and legacles Gifts and membershlp Income Gfft ald Grants 5,057 536 3,388 5,347 1.445 8,981 9.217 Otr tradlng activttl•8 Merchandise Book income 22,221 28.389 29,049 50.610 54.566 Investrnent Incom• Depostt account interest 543 105 Other Incorr Rental income Room hire 15.400 240 18.625 1.455 15,640 20,080 Totsl Incomlng resources 75.774 83.968 EXPENDITURE Other tradlng a¢tlvltl•s Openlng stock Purchases Closing 8tock 20,500 35,734 20,000) 20,500 39,257 36,234 39,257 Charltablo acllvltles Sundries 3,181 1,477 Support costs Managgrnent Wages Rates and water Insurance LÉght and heat Adverdsing Management charge RepairB Travelllng Till support costs Computer costs Accountar Licences and subscription6 Freehold property Carried for&Yard 4,345 1,873 3,273 4,926 529 10.000 3.300 3.477 1,480 2.268 1.714 759 10,000 2,138 154 930 269 4.264 1.493 4.937 33,883 1.080 261 2,555 1,749 4,937 38,828 This page d08s not fomi part of the statutory financial statements Page 12

CYMDErrHAS TY TAWE NODIADAU I'R DATGANIADAU ARIANNOL - parhad AM Y FLWYDDYN YN DIWEDDU 31 MAWRTH 2024 2024 2023 Managom•nt Brought ft)rward Plant and machinery 38.828 3,536 33,8&3 3,019 42,364 Flnance Bank charges 581 580 Totsl resources expended 82.360 78.216 Not (oxpendltur•ylncome 5.752 This page does not form part of the Statutory financial statements Page 13