## **Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Marchnata fel Amgueddfa Forwrol Llŷn Maritime Museum**
## **CYFRIFON ARIANNOL AM Y FLWYDDYN I'R 31ain MAWRTH 2025**
**Rhif Elusen:- 514365**
**A. HUGHES JONES DYSON A'U CWMNI CYFRIFWYR SIARTREDIG CAERNARFON**
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn**
**Historical and Maritime Museum and Study Centre Marchnata fel Amgueddfa Forwrol Llŷn Maritime Museum**
## **Cynnwys y Datganiadau Ariannol**
## **Am Y Flwyddyn Yn Diweddu 31ain Mawrth 2025**
|Adroddiad Yr Ymddiriedolwyr|1 - 4|
|---|---|
|Adroddiad Yr Arholwr Annibynnol|5|
|Datganiad O'r Gweithgareddau Ariannol|6|
|Mantolen|7|
|Nodiadau i'r Cyfrifon|8 - 13|
1
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn**
**Historical and Maritime Museum and Study Centre**
## **Marchnata fel Amgueddfa Forwrol Llŷn Maritime Museum**
## **Adroddiad Yr Ymddiriedolwyr**
## **Am Y Flwyddyn Yn Diweddu 31ain Mawrth 2025**
## **Adroddiad yr Ymddiriedolwyr ar gyfer y flwyddyn a ddaeth i ben 31 Mawrth 2025**
Mae’r Ymddiriedolwyr yn cyflwyno eu hadroddiad gyda datganiadau ariannol yr elusen ar gyfer y flwyddyn a ddaeth i ben 31 Mawrth 2025. Mae’r Ymddiriedolwyr wedi mabwysiadu darpariaethau Cyfrifeg ac Adrodd gan Elusennau: Datganiad o Ymarfer a Argymhellir sy'n berthnasol i elusennau sy'n paratoi eu cyfrifon yn unol â
Safon Adrodd Ariannol sy'n gymwys yn y DU a Gweriniaeth Iwerddon (FRS 102) (effeithiol 1af Ionawr 2019)
## **CYFEIRNOD A MANYLION GWEINYDDOL**
## **Rhif Elusen cofrestredig**
514365
## **Prif gyfeiriad**
Hen Eglwys Santes Fair Stryd y Mynach Nefyn, Gwynedd LL53 6LB
## **Ymddiriedolwyr**
Mr W J Trenholme Mrs J Hughes Mrs E M Jones Mrs M Pierce Jones
## **Archwilwyr Annibynnol**
Brian Hughes. A. Hughes-Jones, Dyson a'u Cwmni. Capel Moreia, South Penrallt, Caernarfon, LL55 1NS
**Banc Cyfreithwyr** HSBC Bank Plc Parry Daves Clwyd Jones and Lloyd 48 High Street, Pwllheli Stryd Penlan, Pwllheli Gwynedd, LL53 5SE LL53 5DE
## **STRWYTHUR, LLYWODRAETHIANT A RHEOLAETH**
## **Dogfen lywodraethu**
Rheolir yr elusen gan ei dogfen lywodraethu, gweithred ymddiried, ac mae yn elusen anghorfforedig.
## **Rheoli risg**
Mae dyletswydd ar yr Ymddiriedolwyr i adnabod ac adolygu’r risgiau sy’n wynebu’r elusen ac i sicrhau bod rheoliadau priodol yn eu lle i ddarparu sicrwydd rhesymol rhag twyll a chamgymeriadau.
## **AMCANION A GWEITHGAREDDAU**
Amcanion yr elusen yw casglu, storio ac arddangos arteffactau, lluniau, mapiau, printiadau, llyfrau, cynlluniau,
siartiau, dogfennau, cofnodion, llawysgrifau, offer a chofebau hanesyddol a morwrol ac eitemau eraill tebyg fel y gall y cyhoedd, neu unrhyw unigolyn neu grŵp o unigolion eu harchwilio a’u hastudio.
2
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn**
**Historical and Maritime Museum and Study Centre**
## **Marchnata fel Amgueddfa Forwrol Llŷn Maritime Museum**
## **Adroddiad Yr Ymddiriedolwyr**
## **Am Y Flwyddyn Yn Diweddu 31ain Mawrth 2025**
## **Gweithgareddau arwyddocaol**
Sefydlwyd yr amgueddfa yn 1977 gan griw o wirfoddolwyr lleol oedd yn awyddus i arddangos treftadaeth forwrol gyfoethog yr ardal. Ond bu’n rhaid i’r amgueddfa gau yn 2000 am resymau Iechyd a Diogelwch. Yn 2007, daeth aelodau o’r gymuned ymlaen gan ffurfio pwyllgor newydd i ailagor yr amgueddfa er budd ymwelwyr a’r gymuned leol. Cafwyd pecyn cyllido llwyddiannus yn cynnwys arian grant o Gronfa Dreftadaeth y Loteri, Llywodraeth Cynulliad Cymru, cronfa Tir a Môr, AHNE Llŷn, Ymddiriedolaeth Drefol Nefyn, Cyngor Gwynedd a chronfa Cyfenter.
Yn yr amgueddfa ceir arddangosfa barhaol, llwyfan ar gyfer perfformiadau bach, gofod ar gyfer cynnal gweithgareddau, caffi a siop. Ni chodir tâl mynediad i’r amgueddfa er mwyn annog pobl i ymweld droeon a thro. Trefnir rhaglen amrywiol o weithgareddau yn cynnwys darlithoedd gwadd, gweithgareddau i blant, arddangosfeydd dros dro a chyfleoedd gwirfoddoli a phrofiad gwaith.
Dechreuodd y gwaith ailddatblygu yn hydref 2012 pan roddwyd to newydd, y talwyd amdano gyda grantiau gan AHNE Llŷn a CADW a rhodd gan Ymddiriedolaeth Drefol Nefyn. Gwnaed gwaith ailddatblygu sensitif a chynaliadwy yn cynnwys gosod deunydd insiwleiddio, ffenestri a llawr newydd, ynghyd â system wresogi Airsource. Adeiladwyd ramp newydd ar gyfer yr anabl yng ngwanwyn 2013, wedi’i gyllido drwy grant Ein Treftadaeth CADW a chymorth o gronfa tirlenwi Tir a Môr. Dyluniwyd y ramp i ymdebygu i’r rheiliau ar fwrdd llong. Ym mis Medi 2013, dechreuodd y cwmni adeiladu ar y gwaith yn adeilad yr amgueddfa. Roedd hyn yn cynnwys rhaglen o insiwleiddio, gosod llawr a llwybr ithfaen tuag at y giât, rhoi swyddfa a chegin i mewn, gosod ffenestri newydd ac ail-bwyntio’r eglwys a’r tŵr.
Cyllidwyd y prosiect drwy becyn o grantiau yn cynnwys Cronfa Dreftadaeth y Loteri a Rhaglen Cyfleusterau a Gweithgareddau Cymunedol Llywodraeth Cymru. Yn ystod y gwaith adnewyddu ym mis Tachwedd 2013, gwnaed peth gwaith tanategu er mwyn sefydlogi’r waliau a’r to, a dyma pryd y darganfuwyd y bedd cist hynafol a’r sgerbwd gan yr archeolegwyr. Ailagorodd yr amgueddfa ei drysau i’r cyhoedd yn swyddogol ar 19 Gorffennaf 2014. Ers hynny mae’r amgueddfa wedi gweithredu prif amcanion yr elusen yn llwyddiannus, gan gynnwys darparu arddangosfeydd morwrol hanesyddol a rhai perthnasol eraill yn ogystal â darparu gweithgareddau addysgol er budd y cyhoedd. Mae’r gweithgareddau ategol yn cynnwys rhedeg siop anrhegion a chaffi.
## **Er Budd y Cyhoedd**
Mae’r ymddiriedolwyr wedi adolygu eu rhwymedigaeth o dan Adran 17(5) o Ddeddf Elusennau 2011, sef i roi sylw i’r canllawiau er budd y cyhoedd a gyhoeddwyd gan y Comisiwn Elusennau, a chadarnhânt eu bod yn cydymffurfio.
## **CYFLAWNIAD A PHERFFORMIAD**
## **Gweithgareddau elusennol**
Er 2007 mae pwyllgor newydd yr elusen wedi gweithio’n galed i sicrhau’r cyllid oedd ei angen i wneud gwaith
adnewyddu sylweddol ar adeilad yr Hen Eglwys a dechreuodd hyn o ddifri yn 2012, gyda’r gwaith adnewyddu yn cynnwys ail-doi ac addasu’r adeilad i ddarparu mynediad rhwydd i bawb. Fel rhan o’r broses hon bu’n rhaid symud casgliad yr elusen a chawsant eu cadw mewn storfa ddiogel - diolch i’r gwirfoddolwyr a weithiodd yn galed er mwyn helpu i’w symud.
Mae gan Amgueddfa Forwrol Llŷn gasgliad unigryw o tua 400 o arteffactau cysylltiedig â hanes a threftadaeth forwrol Nefyn a Phenrhyn Llŷn. Mae hyn yn cynnwys arteffactau, peintiadau, darluniau, modelau llongau, angorion, ffotograffau a dogfennau. Ymhlith y creiriau o longddrylliadau mae plât enw o’r Royal Charter, angor
3
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn**
**Historical and Maritime Museum and Study Centre**
## **Marchnata fel Amgueddfa Forwrol Llŷn Maritime Museum**
## **Adroddiad Yr Ymddiriedolwyr**
## **Am Y Flwyddyn Yn Diweddu 31ain Mawrth 2025**
o’r Vella a llestri a photeli wisgi o’r Stuart a ddrylliwyd yn 1901. Mae offer mordwyo yn cynnwys cwmpawdau a secstantau. Mae yn y casgliad hefyd offer adeiladu llongau yn cynnwys llifiau a ddefnyddiwyd i adeiladu llawer o longau ar draethau Nefyn a Phorthdinllaen yn ystod yr 19eg ganrif. Yn yr amgueddfa hefyd ceir nifer o arteffactau sy’n portreadu bywyd ar fwrdd llong a rhai a ddygwyd yn ôl o deithiau tramor hir. Mae’r casgliad yn cynnwys 21 o fodelau llongau. Ceir hefyd beintiadau o longau, printiadau o’r ardal leol a phosteri. Mae’r amgueddfa yn meddu ar gasgliad mawr o ffotograffau a chardiau post gan longwyr a chapteiniaid lleol. Mae yna dros 30 o faneri cwmnïau llongau a adferwyd yn ddiweddar, a chaiff y rhain eu harddangos yn yr amgueddfa. Mae Amgueddfa Forwrol Llŷn yn falch hefyd o fod yn rhan o Ecoamgueddfa gyntaf Cymru sy’n cael ei datblygu ar Benrhyn Llŷn - yr Ecoamgueddfa. Mae’r cysyniad o Ecoamgueddfeydd wedi bod yn llwyddiannus mewn gwledydd eraill ar hyd a lled y byd ond hon yw’r gyntaf o’i bath yng Nghymru. Nod yr Ecoamgueddfa ar benrhyn Llŷn yw dathlu treftadaeth gyfoethog ardal yr Ecoamgueddfa gyda chwe sefydliad treftadaeth yn cydweithio. Mae’r aelodau’n cynnwys Oriel Plas Glyn-y-Weddw, Felin Uchaf, Plas Heli, yr Ymddiriedolaeth Genedlaethol, Amgueddfa Forwrol Llŷn a Nant Gwrtheyrn. Dyma gyfle ardderchog i gynyddu’r ymdeimlad o falchder cymunedol ym Mhenrhyn Llŷn a chodi proffil yr ardal ledled y byd trwy ddefnyddio’r cyfryngau cymdeithasol mewn modd arloesol a chadarnhaol.
Y weledigaeth ar gyfer yr Ecoamgueddfa yw sicrhau cynnydd mewn twristiaeth ddiwylliannol yn yr ardal, gan arwain at ddiwydiant twristaidd cynaliadwy trwy gydol y flwyddyn, a ddaw â manteision economaidd yn ogystal â chymdeithasol.
Ers i’r amgueddfa ailagor ym mis Gorffennaf 2014, cafwyd nifer o arddangosfeydd amlwg, trefnwyd a chynnal nifer o gyflwyniadau, sgyrsiau a darlithoedd ar hanes yr ardal a’i phobol yn ogystal â chynnal gweithdai plant.
## **ADOLYGIAD ARIANNOL**
## **Polisi Cronfeydd**
Ym marn yr Ymddiriedolwyr, dylid cadw cronfeydd digonol wrth gefn i alluogi’r gweithgareddau elusennol i barhau am o leiaf ddeuddeng mis.
## **ADOLYGIAD Y FLWYDDYN**
Mae Dyddgu Williams wedi parhau yn reolwraig rhan amser a Janice Evans hefyd wedi bod ar y staff i redeg y siop a trefnu rota y gwirfoddolwyr. Mae cadw y swyddi hyn yn angenrheidiol i redeg yr Amgueddfa ac rydym yn ddiolchgar i AHNE (Ardal o Harddwch Naturiol Eithriadol Llŷn) am ei cefnogaeth gyda rhan o gyflog Janice. Mae 162 o Gyfeillion yr Amgueddfa sydd yn gwneud tanysgrifiad rheoliadd
i’r Amgueddfa. Yn hwyr yn y flwyddyn cyhoeddod Dyddgu ei bod am adael ei swydd and dechreuodd y gwaith o drefnu penodiad newydd. Rydym yn ddiolchgar iawn i Dyddgu am ei gwaith ardderchog a’i llwyddiant wrth enill grantiau i gadw swfyllfa arianol yr amgueddfa yn iach.
Mae’r Pwyllgor Rheoli wedi gweithio efo’r ymgynghorydd Gwion Jones i greu cyfansoddiad newydd sydd wedi gweld yr Amgueddfa yn newid i Sefydliad Corfforedig Elusenol, er bod rhai materion cyfreithiol iw cwbwlhau. Rydym yn dal i cysylltu efo ysgolion lleol ac mae ein adnoddau’n addas iawn i’r Coriculum Hanes; mae ymateb yr ysgolion wedi bod yn calonogol.
4
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn**
## **Historical and Maritime Museum and Study Centre**
## **Marchnata fel Amgueddfa Forwrol Llŷn Maritime Museum**
## **Adroddiad Yr Ymddiriedolwyr**
## **Am Y Flwyddyn Yn Diweddu 31ain Mawrth 2025**
Mae llawer o waith wedi ei wneud gyda’r Ecoamgueddfa lleol sydd wedi bod yn gefnogol iawn. Ynogystal a bod yn agor i’r cyhoedd am ran helaeth o’r flwyddyn, mae’r Amgueddfa yn cynnal llawer o ddigwyddiadau amrywiol i godi ein profil, i cyflawni ein nôd ac i godi arian. Mae ein grwp brodwaith yn cyfarfod bob
bythefnos i wella ei sgiliau, am sgwrs a panad ac er lles cymdeithasol. Rydym wedi cael ymweliadau gan sawl ysgol lleol, cymdeithasau lleol digwyddiadau allanol. Creodd y grwp arteffactau dri arddangosiad dros-dro i arddangos defnydd newydd ac maent yn gweithio ar ddiweddaru achredu sydd yn pwysig i’r Amgueddfa. Hefy cawsom sawl sgwrs, ein raffl blynyddol, boreuau coffio a;n noson carolau blynyddol.
Mae’r pwyllgor efo Gwion Jones a’r Rheolwr, yn dilyn polisi’r Amgueddfa, wedi cynhyrchu cynllyn busnes, ac mae’r Trysorydd wedi diweddaru’r cyllid yn reolaidd a rhoi datganiadau i’r Pwyllgor, fel arfer bob mis neu ddau. Mae’r holl drafodaeth wedi ei cadw unai yn ddigidol neu ar bapur, ac wedi ei pasio i’n cyfrifydd er mwyn tryloywder ac i gydymffurfio gyda gofynion cyfreithiol.
## **Datganiad O Gyfrifoldebau'r Ymddiriedolwyr**
Mae'r Ymddiriedolwyr yn gyfrifol am baratoi adroddiad yr Ymddiriedolwyr ar datganiadau ariannol yn unol a'r rheolau perthnasol a Safonau Cyfrifyddol Y Deyrnas Unedig (Arferion Cyfrifyddol Y Deyrnas Unedig). O dan rheolau elusennau yn Lloegr a Cymru mae yn ofynnol i'r Ymddiriedolwyr baratoi datganiadau ariannol bob blwyddyn sydd yn dangos darlun gwir a theg o sefyllfa'r elusen ac o elw neu cholled yr elusen am y cyfnod hwnnw.
Wrth baratoi'r datganiadau ariannol mae'n ofynnol i'r Ymddiriedolwyr:
- ddewis polisiau cyfrifyddol priodol a'u defnyddio'n gyson;
- -arsylwi ar y dulliau ar egwyddorion yn y SORP elusennol;
- gwneud dyfarniadau ac amcangyfrifon rhesymol;
- datgan os ydi'r polisiau cyfrifyddol wedi eu dilyn, neu datgelu ac esbonio unrhyw ymadawiad materol yn y cyfrifon;
- paratoi'r cyfrifon ar y sail busnes byw os nad ydyw hi yn amhriodol i dybio y bydd y cwmni yn parhau mewn busnes.
Mae'r ymddiriedolwyr yn gyfrifol am gadw cofnodion cyfrifyddol sy'n dangos safle ariannol y cwmni a'u galluogi i baratoi cyfrifon sydd yn cydymffurfio gyda Deddf Elusennau 2011, Rheolau Elusennau 2008 (Cyfrifon ac adroddiadau) ac gofynion y gweithred Ymddiriedolaeth.
Maent hefyd yn gyfrifol am ddiogelu asedau'r elusen ac felly yn gyfrifol am rwystro a datgelu twyll ac unrhyw afreoleidd-dra arall.
W J Trenholme -Ymddiriedolwr
Dyddiad:
5
**Adroddiad Yr Arholwr Annibynnol I Ymddiriedolwyr**
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn**
## **Historical and Maritime Museum and Study Centre**
## **Marchnata fel Amgueddfa Forwrol Llŷn Maritime Museum**
Rhoddaf adroddiad ar gyfrifon yr elusen am y flwyddyn i'r 31ain Fawrth 2025 ar dudalennau 6 i 13.
## **Cyfrifoldebau sydd yn briodol i'r Ymddiriedolwyr Ar Arholwr Annibynnol**
Chwi fel Ymddiriedolwyr yr elusen sydd yn gyfrifol am baratoi'r cyfrifon, yr ydych yn ystyried nad yw'r gofyniad i gynnal archwiliad yn gymwys, a bennir yn adran 144(2) o'r Ddeddf
Elusennau 2011 (Y Ddeddf 2011) ac y bod angen arholiad annibynnol.
Fy nghyfrifoldeb i yw:
- -arholi'r cyfrifon o dan adran 145 o ddeddf 2011;
- -dilyn y trefniannau a roddir yn y Cyfarwyddiad Cyffredinol gan Gomisiynwyr Yr Elusennau
dan adran 145(5)(b) o Ddeddf 2011; ac
- -datgan os daeth materion penodol i'm sylw.
## **Sail adroddiad yr Arholwr Annibynnol**
Gwnaed yr arolwg yn ôl y Canllawiau Cyffredinol a roddwyd gan Gomisiynwyr yr Elusennau. Mae'r arolwg yn cynnwys adolygu cofnodion y cyfrifon a gedwir gan yr Elusen a chymharu'r cyfrifon sydd yn cael eu cyflwyno gyda'r cofnodion. Mae'n cynnwys hefyd ystyriaeth o unrhyw eitem anghyffredin neu ddadleniadau yn y cyfrifon a
cheisiwyd cael eglurhad gennych chi fel Ymddiriedolwyr ynglyn ag unrhyw faterion o'r fath. Ni fydd y ffurf a gymerir gennyf yn rhoi'r holl dystiolaeth a fuasai ei angen mewn archwiliad, ac felly nid wyf yn datgan barn a yw'r cyfrifon yn cyflwyno 'darlun gwir a theg' ac mae'r adroddiad wedi ei gyfyngu i'r materion a nodwyd yn y datganiad isod.
## **Datganiad yr Arholwr Annibynnol**
Yn gysylltiedig â'r arolwg a wnaed gennym ni ddaeth dim i'm sylw:
(1) sydd yn rhoi achos rhesymol i mi gredu nad yw, mewn unrhyw fodd o bwys yr anghenion wedi eu cadw ynglyn a:
(i) cadw cofnodion cyfrifyddol yn unol ag Adran 130 o Ddeddf 2011; ac
(ii) i baratoi cyfrifon sydd yn cydfynd a'r cofnodion cyfrifyddol ac sydd yn ufuddhau i ofynion cyfrifyddol Ddeddf 2011.
(2) Nid oes unrhyw fater yn fy marn sydd angen tynnu sylw iddo er mwyn rhoi dealltwriaeth llawn o'r cyfrifon.
Dyddiad:
B Hughes FCA A. Hughes Jones Dyson A'u Cwmni. Cyfrifwyr Siartredig ac Archwilwyr Cofrestredig Capel Moreia South Penrallt, Caernarfon
6
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn**
## **Historical and Maritime Museum and Study Centre**
## **Marchnata fel Amgueddfa Forwrol Llŷn Maritime Museum**
## **Datganiad O'r Gweithgareddau Ariannol Am Y Flwyddyn i'r 31ain Mawrth 2025**
|**Incwm**
**Nodiadau**
Cymynroddion a Rhoddion
2
Gweithgareddau Masnachu Eraill
3
Incwm buddsoddiadol
Gweithgareddau Elusennol
4
**Cyfanswm Incwm**
**Gwariant**
Codi Arian
5
Gweithgareddau Elusennol
7
**Cyfanswm Gwariant**
**Symudiad Net Mewn Cronfeydd**
**Cronfeydd a Ddygwyd Ymlaen**
**Cronfeydd i Gario Ymlaen**|**Cronfeydd**
**Heb eu**
Cyfanswm
**Cyfyngu**
Cronfeydd
**2025**
2024
**£**
£
**6,774**
5,521
**13,362**
15,054
**1,143**
991
**34,714**
19,424
**55,993**
40,990
**3,674**
5,162
**71,933**
67,113
**75,607**
72,275
**(19,614)**
(31,285)
**377,554**
408,839
**357,940**
377,554|**Cronfeydd**
**Heb eu**
Cyfanswm
**Cyfyngu**
Cronfeydd
**2025**
2024
**£**
£
**6,774**
5,521
**13,362**
15,054
**1,143**
991
**34,714**
19,424
**55,993**
40,990
**3,674**
5,162
**71,933**
67,113
**75,607**
72,275
**(19,614)**
(31,285)
**377,554**
408,839
**357,940**
377,554|
|---|---|---|
|||40,990
5,162
67,113
72,275
(31,285)
408,839
377,554|
||||
7
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn**
**Historical and Maritime Museum and Study Centre**
## **Marchnata fel Amgueddfa Forwrol Llŷn Maritime Museum**
## **Mantolen ar 31ain Mawrth 2025**
|**Nodiadau**
**Asedau sefydlog**
Asedau sefydlog cyffyrddadwy
8
Asedau Treftadaeth
9
**Asedau cyfredol**
Stoc
Dyledwyr
10
Arian yn y banc ac mewn llaw
**Rhwymedigaethau**
Symiau dyledus o fewn un
flwyddyn
11
**Asedau cyfredol net**
**Asedau net**
12
**Cronfeydd**
Heb eu cyfyngu
12|**2025**
**£**
**2,245**
**18**
**68,351**
**70,614**
**2,293**|2024
**£**
£
£
**239,619**
268,088
**50,000**
50,000
**289,619**
318,088
2,143
-
64,620
66,763
7,297
**68,321**
59,466
**357,940**
377,554
**357,940**
377,554|
|---|---|---|
Cymeradwywyd gan yr Ymddiriedolwyr ar , 2025 ac arwyddwyd ar eu rhan gan
W J Trenholme -Ymddiriedolwr
D Evans -Ymddiriedolwr
8
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn**
**Historical and Maritime Museum and Study Centre**
**Marchnata fel Amgueddfa Forwrol Llŷn Maritime Museum**
## **Nodiadau I'r Cyfrifon Am y Flwyddyn i'r 31ain Mawrth 2025**
- **1 Polisiau cyfrifyddol**
## **Confensiwn Cyfrifydda**
Paratowyd y cyfrifon yn ôl y confensiwn cost hanesyddol, wedi ei addasu trwy ail-brisio rhai asedau sefydlog. Paratowyd y datganiadau ariannol yn unol a SORP (FRS 102) sy'n berthnasol I Elusennau
'Cyfrifeg ac Adrodd gan Elusennau: Datganiad o Ymarfer a Argymhellir sy'n berthnasol i elusennau paratoi eu cyfrifon yn unol â'r Safon Adrodd Ariannol sy'n gymwys yn y DU a'r Weriniaeth Iwerddon (FRS 102) (daeth i rym 1 Ionawr 2019) a Deddf Elusennau 2011.
## **Incwm**
Mae'r incwm yn cael ei gynnwys yn y Datganiad o weithgareddau ariannol pan mae gan yr elusen hawl cyfreithiol i'r incwm ac mae modd ei gyfrifo gyda chywirdeb rhesymol.
## **Tanysgrifiadau a Rhoddion**
Mae tanysgrifiadau a rhoddion yn cael eu cydnabod yn y cyfnod y maent yn berthnasol, mae hyn yn cynnwys tanysgrifiadau am aelodaeth bywyd, sydd oherwydd perthnasedd canfyddedig, ni ystyrir bod angen polisi arwahan.
## **Gwariant**
Mae gwariant yn cael ei gydnabod ar sail croniadau ac wedi ei ddosbarthu dan benawdau sydd yn berthnasol i gyfanswm yr holl gostau sy'n gysylltiedig â'r categori. Lle na ellir priodoli costau'n uniongyrchol i benawdau penodol maent wedi cael eu dyrannu i weithgareddau ar sail sy'n gyson â'r defnydd o adnoddau.
## **Asedau Cyffwrddadwy**
Darperir dibrisiant ar asedau sefydlog ar y gyfradd ganlynol, yn seiliedig ar amcangyfrif o oes ddefnyddiol yr asedau, a'u gwerth gweddilliol disgwyliedig:
|Gosodion a Man daclau|20% o'r gost|
|---|---|
|Cyfrifaduron|25% o'r gost|
Mae'r eiddo a feddiannir gan yr elusen, a elwir yn Hen Eglwys y Santes Fair, sef eiddo i'r Eglwys yng Nghymru, yn cael ei brydlesu o dan gytundeb o'r newydd wedi'i lofnodi ar 22ain Ebrill 2013. Mae cyfnod y brydles yn 25 mlynedd. Fel y cyfryw, mae'r gwariant cyfalaf gan yr elusen yn ystod y gwaith o adnewyddu yr eiddo yn cael ei ddibrisio ar sail llinell syth o 4% sy'n gynrychiadol o'r budd a ddisgwylir ar y gwariant gan yr elusen o dan y gytundeb prydles gyfredol.
9
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn**
**Historical and Maritime Museum and Study Centre**
**Marchnata fel Amgueddfa Forwrol Llŷn Maritime Museum**
## **Nodiadau I'r Cyfrifon Am y Flwyddyn i'r 31ain Mawrth 2025**
## **1 Polisiau cyfrifyddol (Parhad)**
## **Asedau Treftadaeth**
## **Cydnabyddiaeth a Phrisiad**
Mae casgliad yr amgueddfa o arteffactau morwrol ac eitemau cysylltiedig, sy'n cael eu
cynnal ar gyfer hyrwyddo'r prif amcan yr elusen, yn cael eu hadrodd ar y fantolen ar sail prisiad. Oherwydd natur amrywiol y asedau a ddelir, nid yw'r ymddiriedolwyr yn ystyried bod cost dibynadwy ar gael ar gyfer y mwyafrif helaeth o eitemau a gynhaliwyd yn y casgliad, mae'r prisiad wedi cael ei ddarparu gan yr ymddiriedolwyr, ac mae'n seiliedig ar gwerth yswirio'r casgliad. Mae ychwanegiadau yn cael eu gwneud gan brynu neu rhodd. Cofnodir pryniant yn ol eu cost yn y man cyntaf, ac mae rhoddion yn cael eu cofnodi yn ôl eu gwerth cyfredol a seilir gan curadur yr amgueddfa, gan gyfeirio, lle bo'n bosibl, i farchnadoedd masnachol gan ddefnyddio trafodion diweddar o arwerthiannau.
## **Cost Cadwraeth**
Gwariant sydd, ym marn yr ymddiriedolwyr, mae'n ofynnol i gadw neu atal dirywiad pellach o eitemau unigol yn y casgliad, yn cael ei gydnabod yn y cyfrif incwm a gwariant pan wariwyd.
## **Stoc**
Prisir y stoc yn ôl yr isaf o'r cost a phris y farchnad ar ol ystyried gostyngiad mewn gwerth.
## **Treth**
Mae'r elusen yn rhydd o dreth ar ei weithgareddau elusennol.
## **Cyfrifyddu Cronfa**
Gall cronfeydd anghyfyngedig gael eu defnyddio yn unol ag amcanion elusennol ar ddisgresiwn yr ymddiriedolwyr. Gall cronfeydd cyfyngedig gael ei ddefnyddio ar gyfer dibenion cyfyngedig penodol o fewn amcanion yr elusen. Mae cyfyngiadau yn codi pan bennwyd gan y rhoddwr neu pan fydd arian yn cael ei godi at bwrpas penodol.
- **2**
- **3**
|**Cymynroddion a rhoddion**|**Cronfeydd**||
|---|---|---|
||**Heb eu**|Cyfanswm|
||**Cyfyngu**|Cronfeydd|
||**2025**|2024|
||£|£|
|Rhoddion|**5,868**|4,479|
|Ffioedd Ffrindiau|**906**|1,042|
||**6,774**|5,521|
|**Gweithgareddau Masnachu Eraill**|**£**|£|
|Gweithgareddau Codi Arian|**1,963**|3,041|
|Incwm Siop a Caffi|**9,202**|9,648|
|Incwm Arall|**2,197**|2,365|
**13,362** 15,054
10
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn**
**Historical and Maritime Museum and Study Centre**
## **Marchnata fel Amgueddfa Forwrol Llŷn Maritime Museum**
## **Nodiadau I'r Cyfrifon Am y Flwyddyn i'r 31ain Mawrth 2025**
|**Cronfeydd**
**4**
**Incwm o Weithgareddau Elusennol**
**Heb eu**
**Cyfyngu**
**2025**
**£**
Grantiau
**34,714**
**34,714**
**5**
**Codi Arian**
**2025**
Costau Siop a Caffi
£
Stoc agoriadol
**2,143**
Pryniant
**3,776**
Stoc caeedig
**(2,245)**
**3,674**
**6**
**Costau Gweithwyr**
Roedd nifer cyfartalog o weithwyr yn ystod y flwyddyn fel a ganlyn:
Rheolwr Datblygu
Arall|Cyfanswm
Cronfeydd
2024
£
19,424
19,424
2024
£
3,474
3,831
(2,143)
5,162
**2025**
2024
1
1
1
1
2
2|
|---|---|
Ni dderbyniodd unrhyw aelod o staff gyflog o dros £60,000 yn y flwyddyn gyfredol.
Ni dalwyd cyflog nac ad-dalwyd costau ar ran unrhyw Ymddiriedolwr yn ystod y flwyddyn gyfredol neu flaenorol.
11
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn**
**Historical and Maritime Museum and Study Centre**
## **Marchnata fel Amgueddfa Forwrol Llŷn Maritime Museum**
## **Nodiadau I'r Cyfrifon Am y Flwyddyn i'r 31ain Mawrth 2025**
|**7**
**Gwariant Ar Weithgareddau Elusennol**
Cyflogau
Costau Pensiwn
Costau Arddangosion
Costau Poroject
Gweithgareddau
Trethi a Dwr
Yswiriant
Gwres a Goleuo
Teleffon
Defnyddiau Swyddfa ac Argraffu
Atgyweirio ac Adnewyddu
Glanhau
Costau Wefan a Hysbysebu
Amrywion
Ffioedd cyfrifyddol
Ffioedd Proffesiynol
Costau Banc
Dibrisiant- Gwelliannau Asedau Ar Les
Dibrisiant- Gosodion a Man Daclau
Dibrisiant-Cyfrifaduron|**Cronfeydd**
**Heb eu**
Cyfanswm
**Cyfyngu**
Cronfeydd
**2025**
2024
**£**
£
**19,555**
20,006
**411**
340
**138**
399
**9,347**
-
**-**
3,274
**239**
149
**2,856**
2,686
**3,411**
4,188
**1,080**
901
**827**
101
**1,113**
2,778
**-**
166
**1,142**
806
**225**
659
**1,320**
1,320
**1,800**
310
**-**
205
**27,045**
27,045
**1,346**
1,682
**78**
98
**71,933**
67,113|
|---|---|
12
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn**
**Historical and Maritime Museum and Study Centre**
**Marchnata fel Amgueddfa Forwrol Llŷn Maritime Museum**
## **Nodiadau I'r Cyfrifon Am y Flwyddyn i'r 31ain Mawrth 2025**
|**8**
**Asedau Sefydlog**
**Cost neu brisiad**
Ar 01/04/24
Ychwanegiadau
Ar 31/03/25
**Dibrisiant**
Ar 01/04/24
Codiant am y Flwyddyn
Ar 31/03/25
**Gwerth llyfr net 31/03/25**
Gwerth llyfr net 31/03/24|**Eiddo Ar**
**Gosodion a**
**Les**
**Man Daclau**
£
£
540,870
34,360
-
-
540,870
34,360
279,903
27,631
27,045
1,346
306,948
28,977
**233,922**
**5,383**
260,967
6,729|**Cyfrifaduron**
£
21,988
-
21,988
21,596
78
21,674
**314**
392|**Cyfanswm**
£
597,218
-|
|---|---|---|---|
||||597,218|
||||329,130
28,469|
||||357,599|
||||**239,619**|
||||268,088|
## **9 Asedau Treftadaeth Cyfanswm Gwerth Marchnad** £ Ar 1af Ebrill 2024 ac 31ain Fawrth 2025 50,000
Fel y nodir yn adroddiad yr ymddiriedolwyr, mae gan Amgueddfa Forwrol Llŷn gasgliad unigryw o tua 400 o greiriau cysylltiedig â’r dreftadaeth forwrol a hanes Nefyn a Phenrhyn Llŷn.
Mae’n cynnwys arteffactau, peintiadau, darluniau, modelau llongau, angorau, ffotograffau a dogfennau. Ymhlith y creiriau o longddrylliadau mae plât enw o’r Royal Charter, angor o’r Vella, a llestri a photeli wisgi o’r Stuart a ddrylliwyd yn 1901. Mae offer mordwyo yn cynnwys cwmpawdau a secstantau.
Yn y casgliad hefyd mae offer adeiladu llongau yn cynnwys llifiau a ddefnyddiwyd i adeiladu llawer o longau
ar draethau Nefyn a Phorthdinllaen yn ystod yr 19eg ganrif. Yn yr amgueddfa hefyd cedwir nifer o arteffactau sy’n adrodd hanes bywyd ar long ac eitemau a gludwyd adref o deithio tramor hirfaith. Mae 18 model llong yn y casgliad, ynghyd â pheintiadau llongau, printiadau o’r ardal leol, mapiau a phosteri. Mae’r amgueddfa hefyd yn berchen ar gasgliad mawr o ffotograffau a chardiau post gan forwyr a chapteiniaid lleol. Mae gennym dros 30 baner gan gwmnïau llongau sydd wedi cael eu glanhau’n ddiweddar ac sy’n cael eu harddangos yn yr amgueddfa.
Byddwn unai’n prynu eitemau neu bobl yn eu rhoi i ni. Mae’r Amgueddfa yn cadw’r hawl i gael gwared ar eitemau o’r casgliad o dro i dro er mwyn prynu pethau newydd pan fo’r ymddiriedolwyr o’r farn nad yw hyn yn tynnu oddi wrth hunaniaeth y casgliad yn ei gyfanrwydd.
13
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn**
**Historical and Maritime Museum and Study Centre**
## **Marchnata fel Amgueddfa Forwrol Llŷn Maritime Museum**
## **Nodiadau I'r Cyfrifon Am y Flwyddyn i'r 31ain Mawrth 2025**
|**10**|**Dyledwyr**|||**2025**|2024|
|---|---|---|---|---|---|
|||||**£**|£|
||Dyledwyr Eraill|||**18**|-|
|**11**|**Credydwyr: symiau yn ddyledus**|||**2025**|2024|
||**o fewn blwyddyn**|||**£**|£|
||Treth Ac Yswiriant Gwladol|||**-**|82|
||Grantiau Mlaen Llaw|||**900**|5,895|
||Credydwyr Eraill|||**1,393**|1,320|
|||||**2,293**|7,297|
|**12**|**Symudiad Mewn Cronfeydd**|||||
|||Cronfeydd|||Cronfeydd|
|||A Ddygwyd|Incwm|Gwariant|Ar 31ain|
|||Ymlaen|||Fawrth 2025|
|||£|£|£|£|
||Heb eu cyfyngu|377,554|55,993|75,607|**357,940**|
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Trading as Amgueddfa Forwrol Llŷn Maritime Museum**
## **FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2025**
**Registered Charity Number:- 514365**
**A. HUGHES JONES DYSON & CO. CHARTERED ACCOUNTANTS CAERNARFON**
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Trading as Amgueddfa Forwrol Llŷn Maritime Museum**
## **Contents of the Financial Statements for the Year Ended 31st March 2025**
|Report of the Trustees|1 - 4|
|---|---|
|Independent Examiners Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the Financial Statements|8 - 13|
1
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Trading as Amgueddfa Forwrol Llŷn Maritime Museum**
## **Report of the Trustees for the Year Ended 31st March 2025**
The Trustees present their report with the financial statements of the charity for the year ended 31st March 2025. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Charity number**
514365
## **Principal address**
Old St. Mary's Church Stryd y Mynach, Nefyn, Gwynedd, LL53 6LB
## **Trustees**
Mr W J Trenholme Mrs E M Jones
Mrs J Hughes Mrs M Pierce Jones
## **Independent examiner**
Brian Hughes. A. Hughes-Jones, Dyson & Co. Capel Moreia, South Penrallt, Caernarfon, LL55 1NS
**Bankers Solicitors** HSBC Bank Plc Parry Daves Clwyd Jones and Lloyd 48 High Street, Pwllheli Stryd Penlan, Pwllheli Gwynedd, LL53 5SE LL53 5DE
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.
## **Risk management**
The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
## **OBJECTIVES AND ACTIVITIES**
The charity's objectives are the collection, storage and exhibition of historical and maritime artefacts, pictures, maps, prints, books, plans, charts, documents, records, manuscripts, instruments, memorials and other items of a similar nature and for the examination and study thereof by the general public or any individual or group of individuals.
2
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Trading as Amgueddfa Forwrol Llŷn Maritime Museum**
## **Report of the Trustees**
## **for the Year Ended 31st March 2025**
## **Significant activities**
The museum was founded in 1977 by a group of local volunteers who wanted to showcase the area’s rich maritime heritage. However in 2000, the museum was forced to close on the grounds of Health and Safety. In 2007, members of the community came forward and formed a new committee to re-open the museum
for the benefit of visitors and the local community. A funding package was successful which included grant funding from the Heritage Lottery Fund, the Welsh Assembly Government Tir a Môr fund, AONB Llŷn, Nefyn Town Trust, Gwynedd Council and the Cyfenter fund.
The museum houses a permanent exhibition, stage for small performances, an activities space and a caf é and shop. The museum is of free entry to encourage multiple visits. A varied programme of events is organised including guest lectures, activities for children, temporary exhibitions and opportunities to volunteer and work experience.
The redevelopment work started in the autumn of 2012 with the construction of a new roof, which was funded through grants from the Llŷn AONB and CADW and a gift from Nefyn Town Trust.
Sensitive and sustainable redevelopment has taken place including the installation of insulation, new windows and floor and an Airsource heating system. In the spring of 2013, a new disabled ramp was built. It was funded through a CADW Our Heritage grant and financial support from the Cronfa Tir a Môr landfill fund. The ramp was designed to resemble the rails aboard a ship’s deck.In September 2013, the construction company started work in the museum itself. This included a programme of insulation, the laying of a granite floor and path towards the gate, installing an office and kitchen, putting in new windows and repointing work on the church and tower. The project was funded through a package of grants including the Heritage Lottery Fund and the Welsh Government Community Facilities and Activity Programme. During the renovation work, in November 2013, some underpinning work was done in order to stabilise the walls and roof and this was when the ancient cist grave and skeleton were discovered by archaeologists. The museum officially re-opened its doors to the public on 19 July 2014. Since this time the museum has successfully implemented the charity's main activities, which includes the provision of historical maritime and other relevant exhibitions as well as provision of educational activities for the benefit of the public. Other supporting activities include the operation of a cafe and gift shop.
## **Public benefit**
The Trustees have reviewed their obligation under Section 17(5) of the Charities Act 2011, that is to have due regard to the public benefit guidance published by the Charity Commission, and confirm their compliance.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
Since 2007 the charity's new committee have worked hard to raise the required funds to carry out a major refurbishment of the Old Church building and this began in earnest in 2012, the refurbishment process included re-roofing and adapting the building to provide easy access to all. As part of this process the charity's collection needed to be relocated and they were kept in safe storage thanks to the hard work of volunteers who assisted in moving them.
3
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Trading as Amgueddfa Forwrol Llŷn Maritime Museum**
## **Report of the Trustees for the Year Ended 31st March 2025**
The Llŷn Maritime Museum holds a unique collection of around 400 artefacts associated with the maritime heritage and history of Nefyn and the Llŷn Peninsula. This includes artefacts, paintings, pictures, model ships, anchors, photographs and documents. The artefacts from ship wrecks include a name plate from the Royal Charter, an anchor from the Vella, and ceramics and whisky bottles from the Stuart which was wrecked in 1901. There are navigation instruments including compasses and sextants. Shipping tools including the saws which built many of the ships on Nefyn and Porthdinllaen beach during the 19th century are also in the collection. The museum also houses numerous artefacts which illustrate life on board a ship and those brought back from long voyages. There are 21 ship models in the collection as well as paintings of ships, prints, maps and posters. The museum holds a large photograph and postcard collection from local sailors and captains. There are over 30 flags from shipping companies which have recently been conserved and are on display in the museum. The Llŷn Maritime Museum is also proud to be a part of the first Welsh Ecomuseum being developed on the Llŷn Peninsula - Ecoamgueddfa. The concept of the Ecomuseum has proven popular world wide, but this will be the first of its kind in Wales. The aim of the Ecomuseum is to celebrate the Ecoamgueddfa area’s rich heritage with six heritage organisations working in partnership. Members of the partnership include Oriel Plas Glyn-y-Weddw, Felin Uchaf, Plas Heli, The National Trust, Amgueddfa Forwrol Llŷn and Nant Gwrtheyrn. This is an excellent opportunity to increase the sense of community pride in the Llŷn Peninsula and raise the area’s area’s profile world-wide by making use of social media in an innovative and positive way.
The vision for the Ecoamgueddfa is to secure an increase in cultural tourism in the area, leading to a year round sustainable tourist industry, which will see economic as well as social benefits. Since re-opening to the public in July 2014, the museum has held several prominent exhibitions, organised and hosted numerous presentations, talks and lectures on the area's history and its people as well as hosting children's workshops.
## **FINANCIAL REVIEW**
## **Reserves policy**
It is the view of the Trustees that sufficient reserves should be maintained to enable the charitable activities to continue for at least twelve months.
## **REVIEW OF THE YEAR**
Dyddgu Williams has continued as our part time Manager and Janice Evans has also been on the staff for the year to run our shop and organise our volunteer rota. Maintaining these posts is essential to the running of the museum and we are grateful to the Llŷn Area of Outstanding Natural Beauty (AONB) for their support for a portion of Janice’s salary. There are 162 members of Friends of the Museum who make a regular subscription to the museum. Late in the year Dyddgu announced that she would leave her post and work
began on finding a replacement. We are grateful to Dyddgu for her excellent work and her success in obtaining a wide range of grants to keep the Museum finances in good shape.
The Managing Committee completed work with a consultant Gwion Jones to develop a new constitution which will see the Museum become a Charitable Incorporated Organisation, although some legal aspects are to be completed. We continue to have close relations with local schools and our resources fit in with the History Curriculum for schools. We have had a good response from local schools.
4
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Trading as Amgueddfa Forwrol Llŷn Maritime Museum**
## **Report of the Trustees for the Year Ended 31st March 2025**
Much work has been done with the local Ecomuseum who have been very supportive. As well as being open to the public for much of the year, the museum organises a wide range of activities designed to enhance its image, carry out its stated objectives and to raise funds. Our embroidery group convene regularly fortnightly - a group who come together to improve their craft and have chat and cuppa thus encouraging the use of the museum for social benefit. We have had visits from a number of organisations including local schools and societies, and the museum has hosted external events. The artefact group produced 3 separate temporary exhibitions that ensure new material is shown, and have continued to work on accreditation that is important for the museum. Talks were staged as well as the yearly raffle, coffee mornings and carol singing night were repeated.
The Museum Committee and the Museum Manager have, as part of the Museum’s policies, produced business plans and the Treasurer who has updated finances regularly and reported to the Committee, usually on a monthly or bi-monthly basis. All transaction data have been filed either digitially or as hard copy All relevant financial information, has been passed to our Accountants to ensure transparency and conformity with legal requirements.
## **STATEMENT OF TRUSTEES RESPONSIBILITIES**
The Trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each
financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure 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;
- observes the methods and principles in the Charities SORP
- make judgements and estimates that are reasonable and prudent;
- state whether the applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial accounts;
- prepare the financial accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed.
They 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.
Trustee
5
## **Independent Examiner's Report To The Trustees Of Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Trading as Amgueddfa Forwrol Llŷn Maritime Museum**
I report on the accounts of the Trust for the year ended 31st March 2025, which are set out on pages 6 - 13.
## **Respective Responsibilities Of Trustees And Examiner**
As the charity's trustees you are responsible for the preparation of the accounts, you consider that the audit requirement of section 144(2) of the Charities Act 2011 (The 2011 Act)
does not apply and that an independent examination is needed.
It is my responsibility to:
-examine the accounts under section 145 of the 2011 Act;
- -to follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145(5)(b) of the 2011 Act; and
- -to state whether particular matters have come to my attention.
## **Basis Of Independent Examiner's Report**
My examination was carried out in accordance with the General Directions given by the
Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view'
and the report is limited to those matters set out in the statement below.
## **Independent Examiner's Statement**
In connection with our examination, no matter has come to our attention:
- (1) which gives me reasonable cause to believe that in any material respect the
requirements
- (i) to keep accounting records in accordance with section 130 of the 2011 Act; and
- (ii) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
B Hughes FCA
- A. Hughes Jones Dyson & Co.
Chartered Accountants & Registered Auditors
Capel Moreia, South Penrallt Caernarfon
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Trading as Amgueddfa Forwrol Llŷn Maritime Museum**
6
## **Statement Of Financial Activities For The Year Ended 31st March 2025**
|**Notes**
**Income**
Donations
2
Activities To Generate Funds
3
Investment Income
Charitable Activities
4
**Total Income**
**Expenditure**
Costs Of Generating Funds
5
Charitable Activities
7
**Total Expenditure**
Net movement in funds for the year
Fund balances brought forward
**Fund balances carried forward**|**Unrestricted**
**Funds**
**2025**
**£**
**6,774**
**13,362**
**1,143**
**34,714**
**55,993**
**3,674**
**71,933**
**75,607**
**(19,614)**
**377,554**
**357,940**|Total
Funds
2024
**£**
5,521
15,054
991
19,424
40,990
5,162
67,113
72,275
(31,285)
408,839
377,554|
|---|---|---|
||||
||||
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Trading as Amgueddfa Forwrol Llŷn Maritime Museum**
7
## **Balance Sheet As At 31st March 2025**
|**Notes**
**Fixed assets**
Tangible fixed assets
8
Heritage assets
9
**Current assets**
Stock
Debtors
10
Cash at bank and in hand
**Liabilities:**
amounts falling due
within one year
11
**Net current assets**
**Net assets**
**Funds**
Unrestricted Fund
12|**2025**
**£**
**2,245**
**18**
**68,351**
**70,614**
**2,293**|2024
**£**
£
£
**239,619**
268,088
**50,000**
50,000
**289,619**
318,088
2,143
-
64,620
66,763
7,297
**68,321**
59,466
**357,940**
377,554
**357,940**
377,554|
|---|---|---|
Approved by the Trustees on , 2025 and signed on their behalf by;
Trustee
Treasurer
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Trading as Amgueddfa Forwrol Llŷn Maritime Museum**
8
## **Notes To The Financial Statements For The Year Ended 31st March 2025**
## **1 Accounting policies**
## **Accounting convention**
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets. The financial statements have been prepared in accordance with the Charities SORP
(FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and the Charities Act 2011.
## **Income**
All incoming resources are included on the Statement of Financial Activities when the
charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## **Subscriptions and donations**
Subscriptions and donations are recognised in the period to which they relate, this includes subscriptions for life membership, which due to perceived materiality, are not considered to require a separate policy.
## **Expenditure**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they
have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
|Fixtures and fittings|20% on cost|
|---|---|
|Computer equipment|25% on cost|
The property occupied by the charity, known as St Mary's Old Church, which is owned by the Church in Wales, is leased under a renewed agreement signed on 22nd April 2013. The term of the lease is 25 years. As such the capital expenditure incurred by the charity during the renovation of the property is depreciated on a 4% straight line basis which is representative of the expected benefit on the expenditure to be received by the charity under the current lease agreement.
9
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Trading as Amgueddfa Forwrol Llŷn Maritime Museum**
## **Notes To The Financial Statements For The Year Ended 31st March 2025**
## **1 Accounting policies (continued)**
## **Heritage assets**
## **Recognition and valuation**
The museum's collection of maritime and related artefacts, which are held for the furtherance of the Charity's primary objective, are reported on the balance sheet on a valuation basis.
Due to the diverse nature of the assets held, the trustees do not consider that a reliable cost can be obtained for the vast majority of the items held in the collection, the valuation has been provided by the trustees,
and is based upon the insured value of the said collection. Acquisitions are made by purchase or donation. Purchases are initially recorded at cost and donations are recorded at current value ascertained by the Museum's curator with reference, where possible, to commercial markets using recent transactions information from auctions.
## **Preservation costs**
Expenditure which, in the trustees view, is required to preserve or clearly prevent further deteriation of individual collection items is recognised in the Income and Expenditure account when incurred.
## **Stocks**
Stocks are valued at the lower cost and net realisable value.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular purposes.
|**2**
**Legacies & Donations**
Donations
Friends Fees
**3**
**Activities To Generate Funds**
Activities & Fundraising Events
Shop and Café Income
Other Income|**Unrestricted**
Total
**Funds**
Funds
**2025**
2024
£
£
**5,868**
4,479
**906**
1,042
**6,774**
5,521
**£**
£
**1,963**
3,041
**9,202**
9,648
**2,197**
2,365
**13,362**
15,054|
|---|---|
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Trading as Amgueddfa Forwrol Llŷn Maritime Museum**
10
## **Notes To The Financial Statements For The Year Ended 31st March 2025**
|**4**
**Income From Charitable Activities**
Grants
**5**
**Costs Of Generating Funds**
Shop and Café Costs
Opening Stock
Purchases
Closing Stock
**6**
**Staff Costs**
The average number of employees during the year was as follows:
Development manager
Other
No employees received emoluments in excess of £60,000
No remuneration was paid to or expenses reimbursed on behalf of any
current or preceding year.|**Unrestricted**
**Funds**
**2025**
**£**
**34,714**
**34,714**
**2025**
£
**2,143**
**3,776**
**(2,245)**
**3,674**
**2025**
1
1
2
Trustee during the|Total
Funds
2024
£
19,424|
|---|---|---|
|||19,424|
|||2024
£
3,474
3,831
(2,143)|
|||5,162|
|||2024
1
1|
|||2|
||||
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Trading as Amgueddfa Forwrol Llŷn Maritime Museum**
11
## **Notes To The Financial Statements For The Year Ended 31st March 2025**
|**7**|**Expenditure On Charitable Activities**|**Unrestricted**|Total|
|---|---|---|---|
|||**Funds**|Funds|
|||**2025**|2024|
|||**£**|£|
||Salaries|**19,555**|20,006|
||Pension Cost|**411**|340|
||Exhibition Costs|**138**|399|
||Project Costs|**9,347**|-|
||Activities|**-**|3,274|
||Rates and Water|**239**|149|
||Insurance|**2,856**|2,686|
||Light and Heat|**3,411**|4,188|
||Telephone|**1,080**|901|
||Postage and Stationery|**827**|101|
||Repair and Renewals|**1,113**|2,778|
||Cleaning|**-**|166|
||Website costs|**1,142**|806|
||Sundries|**225**|659|
||Accountancy|**1,320**|1,320|
||Professional Fees|**1,800**|310|
||Bank Charges|**-**|205|
||Depreciation- Leasehold improvements|**27,045**|27,045|
||Depreciation- Fixtures & Fittings|**1,346**|1,682|
||Depreciation- Computer Equipment|**78**|98|
|||**71,933**|67,113|
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Trading as Amgueddfa Forwrol Llŷn Maritime Museum**
12
## **Notes To The Financial Statements For The Year Ended 31st March 2025**
|**8**
**Tangible Fixed Assets**
**Leasehold**
**Property**
**Cost or valuation**
£
As At 1/4/2024
540,870
Additions
-
As At 31/3/2025
540,870
**Depreciation**
As At 1/4/2024
279,903
Charge For Year
27,045
As At 31/3/2025
306,948
**Net book value at 31/3/25**
**233,922**
Net book value at 31/3/24
260,967
**9**
**Heritage Assets**
**Market Value**
At 1st April 2024 and 31st March 2025|**Fixtures &**
**Fittings**
£
34,360
-
34,360
27,631
1,346
28,977
**5,383**
6,729|**Computer**
**Total**
**Equipment**
£
£
21,988
597,218
-
-
21,988
597,218
21,596
329,130
78
28,469
21,674
357,599
**314**
**239,619**
392
268,088
Total
£
50,000|**Total**
£
597,218
-|
|---|---|---|---|
||||597,218|
||||329,130
28,469|
||||357,599|
||||**239,619**|
||||268,088|
As mentioned in the report of the trustees, the Llyn Maritime Museum holds a unique collection of around 400 artefacts associated with the maritime heritage and history of Nefyn and the Llyn Peninsula. This includes artefacts, paintings, pictures, model ships, anchors, photographs and documents. The artefacts from ship wrecks include a name plate from the Royal Charter, an anchor from the Vella, and ceramics and whiskey bottles from the Stuart which was wrecked in 1901. There are navigation instruments including compasses and sextants. Ship building tools including the saws which built many of the ships on Nefyn and Porthdinllaen beach during the 19th century are also in the collection. The museum also houses numerous artefacts which illustrate life on board a ship and those brought back from long foreign voyages. There are 18 ship models in the collection. Paintings of ships, prints of the local area and maps and posters are also included. The museum holds a large photograph and postcard collection from local sailors and captains. There are over 30 flags from shipping companies which have recently been conserved and are on display in the museum. Acquisitions are made by purchase or donation. The Museum holds the right to occasionally dispose of objects from the collections in order to fund new acquisitions where the trustees determine this does not detract from the integrity of the overall collection.
13
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Trading as Amgueddfa Forwrol Llŷn Maritime Museum**
## **Notes To The Financial Statements For The Year Ended 31st March 2025**
|**10**|**Debtors**|||||**2025**|2024|
|---|---|---|---|---|---|---|---|
|||||||**£**|£|
||Other Debtors|||||**18**|-|
|**11**|**Liabilities:**|Creditors amounts falling||||**2025**|2024|
||due within one year|||||**£**|£|
||Taxation and Social Security|||||**-**|82|
||Grants in Advance|||||**900**|5,895|
||Other Creditors|||||**1,393**|1,320|
|||||||**2,293**|7,297|
|**12**|**Movement In Funds**|||||||
|||Funds|||||**Funds At**|
|||Brought|Income|||Expenditure|**31st March**|
|||Forward|||||**2025**|
|||£||£||£|£|
||Unrestricted Funds|377,554|||55,993|75,607|**357,940**|
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Trading as Amgueddfa Forwrol Llŷn Maritime Museum**
## **FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2025**
**Registered Charity Number:- 514365**
**A. HUGHES JONES DYSON & CO. CHARTERED ACCOUNTANTS CAERNARFON**
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Trading as Amgueddfa Forwrol Llŷn Maritime Museum**
## **Contents of the Financial Statements for the Year Ended 31st March 2025**
|Report of the Trustees|1 - 4|
|---|---|
|Independent Examiners Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the Financial Statements|8 - 13|
1
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Trading as Amgueddfa Forwrol Llŷn Maritime Museum**
## **Report of the Trustees for the Year Ended 31st March 2025**
The Trustees present their report with the financial statements of the charity for the year ended 31st March 2025. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Charity number**
514365
## **Principal address**
Old St. Mary's Church Stryd y Mynach, Nefyn, Gwynedd, LL53 6LB
## **Trustees**
Mr W J Trenholme Mrs E M Jones
Mrs J Hughes Mrs M Pierce Jones
## **Independent examiner**
Brian Hughes. A. Hughes-Jones, Dyson & Co. Capel Moreia, South Penrallt, Caernarfon, LL55 1NS
**Bankers Solicitors** HSBC Bank Plc Parry Daves Clwyd Jones and Lloyd 48 High Street, Pwllheli Stryd Penlan, Pwllheli Gwynedd, LL53 5SE LL53 5DE
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.
## **Risk management**
The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
## **OBJECTIVES AND ACTIVITIES**
The charity's objectives are the collection, storage and exhibition of historical and maritime artefacts, pictures, maps, prints, books, plans, charts, documents, records, manuscripts, instruments, memorials and other items of a similar nature and for the examination and study thereof by the general public or any individual or group of individuals.
2
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Trading as Amgueddfa Forwrol Llŷn Maritime Museum**
## **Report of the Trustees**
## **for the Year Ended 31st March 2025**
## **Significant activities**
The museum was founded in 1977 by a group of local volunteers who wanted to showcase the area’s rich maritime heritage. However in 2000, the museum was forced to close on the grounds of Health and Safety. In 2007, members of the community came forward and formed a new committee to re-open the museum
for the benefit of visitors and the local community. A funding package was successful which included grant funding from the Heritage Lottery Fund, the Welsh Assembly Government Tir a Môr fund, AONB Llŷn, Nefyn Town Trust, Gwynedd Council and the Cyfenter fund.
The museum houses a permanent exhibition, stage for small performances, an activities space and a caf é and shop. The museum is of free entry to encourage multiple visits. A varied programme of events is organised including guest lectures, activities for children, temporary exhibitions and opportunities to volunteer and work experience.
The redevelopment work started in the autumn of 2012 with the construction of a new roof, which was funded through grants from the Llŷn AONB and CADW and a gift from Nefyn Town Trust.
Sensitive and sustainable redevelopment has taken place including the installation of insulation, new windows and floor and an Airsource heating system. In the spring of 2013, a new disabled ramp was built. It was funded through a CADW Our Heritage grant and financial support from the Cronfa Tir a Môr landfill fund. The ramp was designed to resemble the rails aboard a ship’s deck.In September 2013, the construction company started work in the museum itself. This included a programme of insulation, the laying of a granite floor and path towards the gate, installing an office and kitchen, putting in new windows and repointing work on the church and tower. The project was funded through a package of grants including the Heritage Lottery Fund and the Welsh Government Community Facilities and Activity Programme. During the renovation work, in November 2013, some underpinning work was done in order to stabilise the walls and roof and this was when the ancient cist grave and skeleton were discovered by archaeologists. The museum officially re-opened its doors to the public on 19 July 2014. Since this time the museum has successfully implemented the charity's main activities, which includes the provision of historical maritime and other relevant exhibitions as well as provision of educational activities for the benefit of the public. Other supporting activities include the operation of a cafe and gift shop.
## **Public benefit**
The Trustees have reviewed their obligation under Section 17(5) of the Charities Act 2011, that is to have due regard to the public benefit guidance published by the Charity Commission, and confirm their compliance.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
Since 2007 the charity's new committee have worked hard to raise the required funds to carry out a major refurbishment of the Old Church building and this began in earnest in 2012, the refurbishment process included re-roofing and adapting the building to provide easy access to all. As part of this process the charity's collection needed to be relocated and they were kept in safe storage thanks to the hard work of volunteers who assisted in moving them.
3
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Trading as Amgueddfa Forwrol Llŷn Maritime Museum**
## **Report of the Trustees for the Year Ended 31st March 2025**
The Llŷn Maritime Museum holds a unique collection of around 400 artefacts associated with the maritime heritage and history of Nefyn and the Llŷn Peninsula. This includes artefacts, paintings, pictures, model ships, anchors, photographs and documents. The artefacts from ship wrecks include a name plate from the Royal Charter, an anchor from the Vella, and ceramics and whisky bottles from the Stuart which was wrecked in 1901. There are navigation instruments including compasses and sextants. Shipping tools including the saws which built many of the ships on Nefyn and Porthdinllaen beach during the 19th century are also in the collection. The museum also houses numerous artefacts which illustrate life on board a ship and those brought back from long voyages. There are 21 ship models in the collection as well as paintings of ships, prints, maps and posters. The museum holds a large photograph and postcard collection from local sailors and captains. There are over 30 flags from shipping companies which have recently been conserved and are on display in the museum. The Llŷn Maritime Museum is also proud to be a part of the first Welsh Ecomuseum being developed on the Llŷn Peninsula - Ecoamgueddfa. The concept of the Ecomuseum has proven popular world wide, but this will be the first of its kind in Wales. The aim of the Ecomuseum is to celebrate the Ecoamgueddfa area’s rich heritage with six heritage organisations working in partnership. Members of the partnership include Oriel Plas Glyn-y-Weddw, Felin Uchaf, Plas Heli, The National Trust, Amgueddfa Forwrol Llŷn and Nant Gwrtheyrn. This is an excellent opportunity to increase the sense of community pride in the Llŷn Peninsula and raise the area’s area’s profile world-wide by making use of social media in an innovative and positive way.
The vision for the Ecoamgueddfa is to secure an increase in cultural tourism in the area, leading to a year round sustainable tourist industry, which will see economic as well as social benefits. Since re-opening to the public in July 2014, the museum has held several prominent exhibitions, organised and hosted numerous presentations, talks and lectures on the area's history and its people as well as hosting children's workshops.
## **FINANCIAL REVIEW**
## **Reserves policy**
It is the view of the Trustees that sufficient reserves should be maintained to enable the charitable activities to continue for at least twelve months.
## **REVIEW OF THE YEAR**
Dyddgu Williams has continued as our part time Manager and Janice Evans has also been on the staff for the year to run our shop and organise our volunteer rota. Maintaining these posts is essential to the running of the museum and we are grateful to the Llŷn Area of Outstanding Natural Beauty (AONB) for their support for a portion of Janice’s salary. There are 162 members of Friends of the Museum who make a regular subscription to the museum. Late in the year Dyddgu announced that she would leave her post and work
began on finding a replacement. We are grateful to Dyddgu for her excellent work and her success in obtaining a wide range of grants to keep the Museum finances in good shape.
The Managing Committee completed work with a consultant Gwion Jones to develop a new constitution which will see the Museum become a Charitable Incorporated Organisation, although some legal aspects are to be completed. We continue to have close relations with local schools and our resources fit in with the History Curriculum for schools. We have had a good response from local schools.
4
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Trading as Amgueddfa Forwrol Llŷn Maritime Museum**
## **Report of the Trustees for the Year Ended 31st March 2025**
Much work has been done with the local Ecomuseum who have been very supportive. As well as being open to the public for much of the year, the museum organises a wide range of activities designed to enhance its image, carry out its stated objectives and to raise funds. Our embroidery group convene regularly fortnightly - a group who come together to improve their craft and have chat and cuppa thus encouraging the use of the museum for social benefit. We have had visits from a number of organisations including local schools and societies, and the museum has hosted external events. The artefact group produced 3 separate temporary exhibitions that ensure new material is shown, and have continued to work on accreditation that is important for the museum. Talks were staged as well as the yearly raffle, coffee mornings and carol singing night were repeated.
The Museum Committee and the Museum Manager have, as part of the Museum’s policies, produced business plans and the Treasurer who has updated finances regularly and reported to the Committee, usually on a monthly or bi-monthly basis. All transaction data have been filed either digitially or as hard copy All relevant financial information, has been passed to our Accountants to ensure transparency and conformity with legal requirements.
## **STATEMENT OF TRUSTEES RESPONSIBILITIES**
The Trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each
financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure 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;
- observes the methods and principles in the Charities SORP
- make judgements and estimates that are reasonable and prudent;
- state whether the applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial accounts;
- prepare the financial accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed.
They 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.
Trustee
5
## **Independent Examiner's Report To The Trustees Of Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Trading as Amgueddfa Forwrol Llŷn Maritime Museum**
I report on the accounts of the Trust for the year ended 31st March 2025, which are set out on pages 6 - 13.
## **Respective Responsibilities Of Trustees And Examiner**
As the charity's trustees you are responsible for the preparation of the accounts, you consider that the audit requirement of section 144(2) of the Charities Act 2011 (The 2011 Act)
does not apply and that an independent examination is needed.
It is my responsibility to:
-examine the accounts under section 145 of the 2011 Act;
- -to follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145(5)(b) of the 2011 Act; and
- -to state whether particular matters have come to my attention.
## **Basis Of Independent Examiner's Report**
My examination was carried out in accordance with the General Directions given by the
Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view'
and the report is limited to those matters set out in the statement below.
## **Independent Examiner's Statement**
In connection with our examination, no matter has come to our attention:
- (1) which gives me reasonable cause to believe that in any material respect the
requirements
- (i) to keep accounting records in accordance with section 130 of the 2011 Act; and
- (ii) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
B Hughes FCA
- A. Hughes Jones Dyson & Co.
Chartered Accountants & Registered Auditors
Capel Moreia, South Penrallt Caernarfon
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Trading as Amgueddfa Forwrol Llŷn Maritime Museum**
6
## **Statement Of Financial Activities For The Year Ended 31st March 2025**
|**Notes**
**Income**
Donations
2
Activities To Generate Funds
3
Investment Income
Charitable Activities
4
**Total Income**
**Expenditure**
Costs Of Generating Funds
5
Charitable Activities
7
**Total Expenditure**
Net movement in funds for the year
Fund balances brought forward
**Fund balances carried forward**|**Unrestricted**
**Funds**
**2025**
**£**
**6,774**
**13,362**
**1,143**
**34,714**
**55,993**
**3,674**
**71,933**
**75,607**
**(19,614)**
**377,554**
**357,940**|Total
Funds
2024
**£**
5,521
15,054
991
19,424
40,990
5,162
67,113
72,275
(31,285)
408,839
377,554|
|---|---|---|
||||
||||
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Trading as Amgueddfa Forwrol Llŷn Maritime Museum**
7
## **Balance Sheet As At 31st March 2025**
|**Notes**
**Fixed assets**
Tangible fixed assets
8
Heritage assets
9
**Current assets**
Stock
Debtors
10
Cash at bank and in hand
**Liabilities:**
amounts falling due
within one year
11
**Net current assets**
**Net assets**
**Funds**
Unrestricted Fund
12|**2025**
**£**
**2,245**
**18**
**68,351**
**70,614**
**2,293**|2024
**£**
£
£
**239,619**
268,088
**50,000**
50,000
**289,619**
318,088
2,143
-
64,620
66,763
7,297
**68,321**
59,466
**357,940**
377,554
**357,940**
377,554|
|---|---|---|
Approved by the Trustees on , 2025 and signed on their behalf by;
Trustee
Treasurer
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Trading as Amgueddfa Forwrol Llŷn Maritime Museum**
8
## **Notes To The Financial Statements For The Year Ended 31st March 2025**
## **1 Accounting policies**
## **Accounting convention**
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets. The financial statements have been prepared in accordance with the Charities SORP
(FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and the Charities Act 2011.
## **Income**
All incoming resources are included on the Statement of Financial Activities when the
charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## **Subscriptions and donations**
Subscriptions and donations are recognised in the period to which they relate, this includes subscriptions for life membership, which due to perceived materiality, are not considered to require a separate policy.
## **Expenditure**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they
have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
|Fixtures and fittings|20% on cost|
|---|---|
|Computer equipment|25% on cost|
The property occupied by the charity, known as St Mary's Old Church, which is owned by the Church in Wales, is leased under a renewed agreement signed on 22nd April 2013. The term of the lease is 25 years. As such the capital expenditure incurred by the charity during the renovation of the property is depreciated on a 4% straight line basis which is representative of the expected benefit on the expenditure to be received by the charity under the current lease agreement.
9
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Trading as Amgueddfa Forwrol Llŷn Maritime Museum**
## **Notes To The Financial Statements For The Year Ended 31st March 2025**
## **1 Accounting policies (continued)**
## **Heritage assets**
## **Recognition and valuation**
The museum's collection of maritime and related artefacts, which are held for the furtherance of the Charity's primary objective, are reported on the balance sheet on a valuation basis.
Due to the diverse nature of the assets held, the trustees do not consider that a reliable cost can be obtained for the vast majority of the items held in the collection, the valuation has been provided by the trustees,
and is based upon the insured value of the said collection. Acquisitions are made by purchase or donation. Purchases are initially recorded at cost and donations are recorded at current value ascertained by the Museum's curator with reference, where possible, to commercial markets using recent transactions information from auctions.
## **Preservation costs**
Expenditure which, in the trustees view, is required to preserve or clearly prevent further deteriation of individual collection items is recognised in the Income and Expenditure account when incurred.
## **Stocks**
Stocks are valued at the lower cost and net realisable value.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular purposes.
|**2**
**Legacies & Donations**
Donations
Friends Fees
**3**
**Activities To Generate Funds**
Activities & Fundraising Events
Shop and Café Income
Other Income|**Unrestricted**
Total
**Funds**
Funds
**2025**
2024
£
£
**5,868**
4,479
**906**
1,042
**6,774**
5,521
**£**
£
**1,963**
3,041
**9,202**
9,648
**2,197**
2,365
**13,362**
15,054|
|---|---|
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Trading as Amgueddfa Forwrol Llŷn Maritime Museum**
10
## **Notes To The Financial Statements For The Year Ended 31st March 2025**
|**4**
**Income From Charitable Activities**
Grants
**5**
**Costs Of Generating Funds**
Shop and Café Costs
Opening Stock
Purchases
Closing Stock
**6**
**Staff Costs**
The average number of employees during the year was as follows:
Development manager
Other
No employees received emoluments in excess of £60,000
No remuneration was paid to or expenses reimbursed on behalf of any
current or preceding year.|**Unrestricted**
**Funds**
**2025**
**£**
**34,714**
**34,714**
**2025**
£
**2,143**
**3,776**
**(2,245)**
**3,674**
**2025**
1
1
2
Trustee during the|Total
Funds
2024
£
19,424|
|---|---|---|
|||19,424|
|||2024
£
3,474
3,831
(2,143)|
|||5,162|
|||2024
1
1|
|||2|
||||
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Trading as Amgueddfa Forwrol Llŷn Maritime Museum**
11
## **Notes To The Financial Statements For The Year Ended 31st March 2025**
|**7**|**Expenditure On Charitable Activities**|**Unrestricted**|Total|
|---|---|---|---|
|||**Funds**|Funds|
|||**2025**|2024|
|||**£**|£|
||Salaries|**19,555**|20,006|
||Pension Cost|**411**|340|
||Exhibition Costs|**138**|399|
||Project Costs|**9,347**|-|
||Activities|**-**|3,274|
||Rates and Water|**239**|149|
||Insurance|**2,856**|2,686|
||Light and Heat|**3,411**|4,188|
||Telephone|**1,080**|901|
||Postage and Stationery|**827**|101|
||Repair and Renewals|**1,113**|2,778|
||Cleaning|**-**|166|
||Website costs|**1,142**|806|
||Sundries|**225**|659|
||Accountancy|**1,320**|1,320|
||Professional Fees|**1,800**|310|
||Bank Charges|**-**|205|
||Depreciation- Leasehold improvements|**27,045**|27,045|
||Depreciation- Fixtures & Fittings|**1,346**|1,682|
||Depreciation- Computer Equipment|**78**|98|
|||**71,933**|67,113|
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Trading as Amgueddfa Forwrol Llŷn Maritime Museum**
12
## **Notes To The Financial Statements For The Year Ended 31st March 2025**
|**8**
**Tangible Fixed Assets**
**Leasehold**
**Property**
**Cost or valuation**
£
As At 1/4/2024
540,870
Additions
-
As At 31/3/2025
540,870
**Depreciation**
As At 1/4/2024
279,903
Charge For Year
27,045
As At 31/3/2025
306,948
**Net book value at 31/3/25**
**233,922**
Net book value at 31/3/24
260,967
**9**
**Heritage Assets**
**Market Value**
At 1st April 2024 and 31st March 2025|**Fixtures &**
**Fittings**
£
34,360
-
34,360
27,631
1,346
28,977
**5,383**
6,729|**Computer**
**Total**
**Equipment**
£
£
21,988
597,218
-
-
21,988
597,218
21,596
329,130
78
28,469
21,674
357,599
**314**
**239,619**
392
268,088
Total
£
50,000|**Total**
£
597,218
-|
|---|---|---|---|
||||597,218|
||||329,130
28,469|
||||357,599|
||||**239,619**|
||||268,088|
As mentioned in the report of the trustees, the Llyn Maritime Museum holds a unique collection of around 400 artefacts associated with the maritime heritage and history of Nefyn and the Llyn Peninsula. This includes artefacts, paintings, pictures, model ships, anchors, photographs and documents. The artefacts from ship wrecks include a name plate from the Royal Charter, an anchor from the Vella, and ceramics and whiskey bottles from the Stuart which was wrecked in 1901. There are navigation instruments including compasses and sextants. Ship building tools including the saws which built many of the ships on Nefyn and Porthdinllaen beach during the 19th century are also in the collection. The museum also houses numerous artefacts which illustrate life on board a ship and those brought back from long foreign voyages. There are 18 ship models in the collection. Paintings of ships, prints of the local area and maps and posters are also included. The museum holds a large photograph and postcard collection from local sailors and captains. There are over 30 flags from shipping companies which have recently been conserved and are on display in the museum. Acquisitions are made by purchase or donation. The Museum holds the right to occasionally dispose of objects from the collections in order to fund new acquisitions where the trustees determine this does not detract from the integrity of the overall collection.
13
**Amgueddfa Hanesyddol a Morwrol a Chanolfan Astudiaethau Llŷn Historical and Maritime Museum and Study Centre Trading as Amgueddfa Forwrol Llŷn Maritime Museum**
## **Notes To The Financial Statements For The Year Ended 31st March 2025**
|**10**|**Debtors**|||||**2025**|2024|
|---|---|---|---|---|---|---|---|
|||||||**£**|£|
||Other Debtors|||||**18**|-|
|**11**|**Liabilities:**|Creditors amounts falling||||**2025**|2024|
||due within one year|||||**£**|£|
||Taxation and Social Security|||||**-**|82|
||Grants in Advance|||||**900**|5,895|
||Other Creditors|||||**1,393**|1,320|
|||||||**2,293**|7,297|
|**12**|**Movement In Funds**|||||||
|||Funds|||||**Funds At**|
|||Brought|Income|||Expenditure|**31st March**|
|||Forward|||||**2025**|
|||£||£||£|£|
||Unrestricted Funds|377,554|||55,993|75,607|**357,940**|