## **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 

1. Hyrwyddo addysg a gwybodaeth gyffredinol y gymuned trwy gefnogi astudio a gwerthfawrogi'r iaith Gymraeg, hanes Cymru, ac etifeddiaeth ddiwylliannol Cymru. 

2. 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 mA￿1TH 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 gV￿ithgar8ddaU 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, rhodd￿d 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 dd1V￿dd 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 b￿lgor 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 art￿liad fl￿f 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 archv￿11ad. 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 arc1w￿lI8d 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 legaC￿S
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 finan￿21 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 Chart￿eS 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
p￿Pared 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,
EX￿ndIturn
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 v￿th 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
Str￿ks 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 oCCu￿1ng 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 dI8￿Unted 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
a￿nt.
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
Cha￿e 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 Se￿rffy
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
Ot￿r 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

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 mA￿1TH 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 gV￿ithgar8ddaU 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, rhodd￿d 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 dd1V￿dd 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 b￿lgor 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 art￿liad fl￿f 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 archv￿11ad. 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 arc1w￿lI8d 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 legaC￿S
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 finan￿21 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 Chart￿eS 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
p￿Pared 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,
EX￿ndIturn
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 v￿th 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
Str￿ks 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 oCCu￿1ng 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 dI8￿Unted 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
a￿nt.
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
Cha￿e 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 Se￿rffy
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
Ot￿r 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