ADRODDIAD BLYNYDDOL
2024 – 2025
Rhif Elusen - 517629
28 Heol y Dŵr Penygroes Gwynedd LL54 6LR 01286 881620 www.bont.org.uk
Y Llywydd Cyntaf
Y diweddar Mr R B Ellis
Bancwyr
HSBC, 24 Y Maes, Caernarfon Cynghorwyr Buddsoddiadau HSBC Investment Bank PLC
6 Bevis Marks, Llundain
Cyfreithwyr
Parry Davies Clwyd-Jones & Lloyd LLP 27 Stryd Bangor, Caernarfon
Cyfrifwyr
Mri A Hughes Jones, Dyson a’u Cwmni Capel Moreia, De Penrallt, Caernarfon
Adroddiad Blynyddol yr Ymddiriedolwyr
Enw’r Elusen yw Y Bont. Fe’i rheolir gan Gynllun y Comisiwn Elusennau dyddiedig 7fed Gorffennaf 1995 fel y cafodd ei addasu ar 7/1/16. Rhif cofrestru’r Elusen yw 517629.
Cyfeiriad cofrestredig yr Elusen yw 28 Heol y Dŵr, Penygroes, Gwynedd. Mae’r Elusen yn cael ei rheoli gan Fwrdd o Ymddiriedolwyr sy’n cael eu penodi am dair blynedd mewn Cyfarfod Blynyddol Cyffredinol.
Mae’r Bwrdd yn adolygu’r sgiliau sydd eu hangen arno cyn hysbysebu a phenodi Ymddiriedolwyr newydd. Mae’r Bwrdd yn cwrdd pedair gwaith y flwyddyn ac mae ganddo dri Is bwyllgor, sef Cyllid, Staffio a Sicrhau Ansawdd sy’n cyfarfod yn ystod y flwyddyn fel bo’r angen ac yn adrodd i’r Bwrdd llawn. Mae rheolaeth a gwaith dydd i ddydd yr Elusen yn cael ei ddirprwyo i Brif Weithredwr yr Ymddiriedolaeth.
Mae’r Bwrdd yn gyfrifol am benodi a gwerthuso gwaith y Prif Weithredwr. Mae’r Bwrdd yn penodi Ymgynghorwyr Annibynnol i’w gynorthwyo fel bo’r angen.
Yn ystod y flwyddyn yn diweddu 31ain Mawrth 2025 yr Ymddiriedolwyr oedd.
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Mr Gwyn Hefin Jones - Cadeirydd
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Mr John Pritchard – Trysorydd
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Mrs Cynthia Owen
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Dr Mererid Owen
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Ms Nia Llwyd
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Mr Ioan Pollard
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Mr John Pollard
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Mrs Gwawr Maelor
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Ms Val Williams – Is Gadeirydd
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Ms Sandra Jones
Mae pob Ymddiriedolwr yn derbyn pecyn anwytho a hyfforddi fel bo’r angen. Mae pob Ymddiriedolwr yn derbyn copi o holl ddogfennau rheoli’r Elusen.
Mae gan yr Elusen gynllun busnes pum mlynedd sy’n cael ei adolygu o leiaf unwaith y flwyddyn.
Mae’r Ymddiriedolaeth yn cynnal asesiad risg yn flynyddol. Derbynnir mai’r prif risg i’r Ymddiriedolaeth yw colli staff profiadol. Bydd hyn yn cael ei ystyried wrth drafod amodau gwaith a chefnogaeth staff.
Mae gan yr Elusen 12 aelod o staff ac yn cyflogi 1 person ychwanegol ar ffurf sesiynol.
Incwm net yr Elusen am y flwyddyn, cyn ystyried y twf mewn gwerth buddsoddiadau, oedd £76,187. Roedd twf yn asedau net yr Elusen o £4,576,541 i £4,712,960.
Mae’r Elusen yn ddibynnol ar incwm buddsoddiadau ac felly angen cronfeydd sylweddol er mwyn creu'r incwm angenrheidiol. Mae’r Elusen yn ceisio gweithredu o fewn ei hincwm blynyddol heb amharu ar lefel y cyfalaf. Bu i’r Bwrdd adolygu risgiau'r elusen, a gwelwyd mai colli staff profiadol ac yn sgil hyn cysylltiadau hanesyddol gyda rhanddeiliaid oedd y risg mwyaf yn wynebu'r Elusen. Bydd y Bwrdd yn adolygu'r cynllun busnes yn ystod y flwyddyn nesaf.
Mae’r ymddiriedolwyr yn gyfrifol am ddiogelu asedau’r elusen ac felly yn gyfrifol am rwystro a datgelu twyll ac unrhyw afreoleidd-dra arall.
Bancwyr: HSBC, Caernarfon, Gwynedd Cyfreithwyr: Parry Davies Clwyd-Jones & Lloyd LLP Caernarfon, Gwynedd Archwilwyr Annibynnol: A Hughes Jones Dyson a’u Cwmni, Caernarfon, Gwynedd
Ein gwaith, ethos, gwerthoedd a gwasanaethau
Gwaith Elusen Y Bont yw ateb gofynion a darparu cefnogaeth i blant a phobl ifanc sydd, am ba bynnag reswm, yn cael eu gwahanu oddi wrth eu teuluoedd, neu mewn perygl o gael eu gwahanu.
ETHOS – Mae ein gwaith bob amser yn ymwneud â:
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Cydnabod hunaniaeth yr unigolyn
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Hybu arfer gwrth wahaniaethol a gwrth ormesol
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Hybu, cynnal, a pharchu hawliau a dewis unigolion wrth ddarparu gwasanaethau
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Cefnogi unigolion drwy gyfathrebu effeithiol
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Gweithredu mewn modd nad yw’n feirniadol
GWERTHOEDD – rydym yn sicrhau ein bod yn gweithio yn unol â gwerthoedd y mudiad bob amser, sef:
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Y lle gorau i’r rhan fwyaf o blant fod yw gyda’u teuluoedd
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Mae’r nifer fechan o blant sy’n gorfod byw ar wahân i’w teuluoedd yn haeddu gofalwyr o’r safon uchaf
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Rhaid i ofalwyr dderbyn hyfforddiant o safon uchel er mwyn gallu gwneud eu gwaith
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Mae plant, pobl ifanc a theuluoedd angen help a chymorth er mwyn magu llais, fel y gallent gyfrannu at gynlluniau a gwasanaethau a allai effeithio ar eu bywydau
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Mae angen i blant gadw cysylltiad â’u gwreiddiau fel y gallent fagu gwydnwch fydd o gymorth iddynt ddelio â’u cefndir ac wynebu eu dyfodol
Gwasanaethau – Mae’r gwasanaethau a gynigir yn disgyn i bedwar prif faes.
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Gwasanaethau maethu
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Datrys gwrthdaro
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Cwnsela a gwaith galar
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Hyfforddiant
Adroddiad y Cadeirydd 2024 – 2025
Hoffwn gychwyn trwy ddiolch i’r staff ac i’r ymddiriedolwyr am eu gwaith yn ystod y flwyddyn. Mae’n arbennig gweld fod ein helusen fechan yn parhau i gynnig ystod o wasanaethau, hyfforddiant a chefnogaeth i deuluoedd ar draws Gogledd Cymru.
Mae wedi bod yn bleser yn ystod y flwyddyn i allu arwain Elusen Y Bont trwy adolygiad o’r gwaith yn sgil y Cynllun Busnes newydd.
Mae gwaith yr Elusen yn parhau i fod yn hynod o lwyddiannus, ac mae’r Cynllun Busnes ar gyfer y pum mlynedd nesaf wedi gosod sail ar gyfer datblygiadau pellach.
Mae’n dda gweld fod y staff yn parhau i adnabod anghenion teuluoedd ac yn gweld ffyrdd o ddatblygu gwasanaethau i geisio ymateb i anghenion ein cymdeithas.
Mae’r adborth gan y teuluoedd ac unigolion sydd wedi derbyn y gwasanaethau yn hynod bositif, ac mae’r Is Bwyllgor Ansawdd yn cadw golwg ar ansawdd y gwasanaethau ac yn adrodd sefyllfa gadarnhaol i’r Bwrdd.
Eleni mae sefyllfa staffio wedi bod yn sefydlog iawn ac mae’r Is Bwyllgor Staffio wedi cymryd mantais o’r sefydlogrwydd yma i adolygu rhai o’n polisïau a gweithdrefnau iechyd a diogelwch.
Mae gwaith y Is Bwyllgor Cyllid yn parhau ac yn adrodd sefyllfa ariannol gadarnhaol iawn eto eleni, sydd yn arwydd da iawn o lwyddiant y gwaith.
Byddaf yn camu i lawr fel Cadeirydd Y Bont yng nghyfarfod Blynyddol Hydref 2025. Rwyf wedi bod yn Gadeirydd ers 2019 ac wedi mwynhau'r profiad yn fawr iawn. Hoffwn ddiolch i fy nghyd ymddiriedolwyr a’r staff am eu cefnogaeth dros y blynyddoedd. Dymunaf yn dda i Val Williams fydd yn cymryd yr awenau yn dilyn y cyfarfod.
Gwyn Hefin Jones
6/10/25
Adroddiad Y Prif Weithredwr
Hoffwn gychwyn gan ddiolch i’r staff am eu brwdfrydedd ac i’r Bwrdd am eu cefnogaeth trwy’r flwyddyn.
Mae’n bleser gallu arwain ar waith yr Elusen gyda chefnogaeth brofiadol y staff.
Rydym yn parhau i geisio darparu gwasanaethau pwysig i blant, teuluoedd a gofalwyr ac yn adolygu meysydd gwaith yn gyson.
Rydym yn ddiolchgar iawn i Awdurdodau Lleol, Gwynedd, Conwy, Ynys Môn, Dinbych a Fflint am eu cefnogaeth yn ystod y flwyddyn, ac i’n partneriaid fel Y Comisiynydd Heddlu Gogledd Cymru; Carchar Styal a’r Family Rights Group.
Dros y flwyddyn ddiwethaf rydym wedi cymryd y cyfle i adolygu ein Cynllun Busnes wrth wneud hyn i gymryd amser i feddwl am ddyfodol ein gwaith ac ar yr hyn sydd angen ei gyflawni i sicrhau llwyddiant hir dymor ein gwaith.
Mae’r Cynllun Busnes 2024 -2029 yn i nodi pwysigrwydd meithrin perthnasau newydd a buddsoddi mewn mentrau newydd i sicrhau ein bod yn parhau i gyrraedd anghenion teuluoedd.
Mewn dadansoddiad yn sgil y cynllun busnes adnabuwyd na’r materion sydd yn amlygu eu hunain ar hyn o bryd yw:-
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Diffyg strwythur teuluol
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Cynnydd mewn pryder cymdeithasol
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Trais yn y cartref
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Tadau absennol
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Diffyg gwydnwch teuluol.
Mewn ymateb i hyn, rydym wedi cychwyn sawl prosiect yn ystod y flwyddyn.
Caring Dads - rhaglen 13 wythnos i dadau treisgar.
Cwlwm Addysg - Cyfarfodydd teulu lle mae diffyg presenoldeb plant mewn addysg, cysylltu â thadau absennol, a datblygu gwydnwch teuluol.
Pryder Cymdeithasol - datblygu technegau CBT i helpu gyda phryderon cymdeithasol. Rydym hefyd wedi parhau i ddatblygu rhaglen Tyfu Trwy’r Tymhorau ar gyfer rheini.
Rydym yn parhau i ddatblygu perthnasau newydd ac yn sgil y Cynllun Cwlwm Addysg wedi cychwyn cysylltiadau newydd gydag adrannau addysg siroedd y Gogledd.
Yn ystod y flwyddyn rydym wedi ceisio gwahanol ffyrdd o gael llais ein defnyddwyr i werthuso a chyfrannu at gynlluniau i’r dyfodol. Cynhaliwyd cyfarfod cyntaf o’r Grŵp Defnyddwyr ym Mis Chwefror ac maen braf gweld fod gan y grŵp awydd i barhau fel grŵp.
Ar ddiwedd y flwyddyn ariannol, gwelwyd Gwenan Gruffydd yn ymddeol o’i swydd fel Uwch Ymarferydd. Bu i Gwenan weithio i’r elusen ers dros chwarter canrif a bydd colled mawr iawn ar ei hol. Mae cyfraniad Gwenan at ofal maeth, hyfforddiant a chefnogi Gofalwyr Maeth ar draws ei gyrfa wedi bod yn arbennig.
Bydd yr adroddiad yma yn cael ei chyflwyno i Gyfarfod Blynyddol y Bwrdd ym Mis Hydref 2025. Yn y cyfarfod yma bydd ein Cadeirydd presennol Mr Gwyn Hefin Jones yn pasio'r awenau ymlaen i Val Williams. Hoffwn ddiolch yn fawr iawn i Gwyn Hefin am ei gefnogaeth dros y blynyddoedd ac am ei barodrwydd i barhau fel cadeirydd. Edrychaf ymlaen at y bennod newydd yn hanes yr Elusen o dan gadeiryddiaeth Val Williams.
Val Owen
Prif Weithredwraig 7/10/25
Y Bont
FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2025
Charity Number:- 517629
A. HUGHES JONES DYSON & CO. CHARTERED ACCOUNTANTS CAERNARFON
Y BONT FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2025
| Statement Of Trustees' Responsibilities | 1 |
|---|---|
| Independent Auditors Report | 2 - 3 |
| Statement Of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes To The Accounts | 6 - 9 |
Y BONT
1
Statement Of Trustees' Responsibilities
We are required to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charity for that period.
In preparing those financial accounts we are required to:
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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state whether the applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial accounts;
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prepare the financial accounts on the going concern basis unless it is inappropriate
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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. 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.
By order of the board
Date:
Independent Auditors Report to the Trustees of Y Bont
2
Opinion
We have audited the financial statements of Y Bont (the ''Charity'') for the year ended 31st March 2025 which comprise the statement of financial activities, balance sheets and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
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give a true and fair view of the state of the Charity's affairs as at 31st March 2025 and of its income and expenditure for the year then ended;
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have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
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have been prepared in accordance with the requirements of the Charities Act 2011 .
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable Law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard and the provisions available for small entities, in the circumstances set out in note 1 to the financial statements' and we have fulfilled our other ethical responsibilities in accordance with these requirements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide the basis of our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the Trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other information
The trustees are responsible for the other information. The other information comprises the information included
in the annual report other than the financial statements and our auditor's report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Independent Auditors Report to the Trustees of Y Bont
3
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Annual Report. We have nothing to report in respect of the following matters in relation to which the Charities Act 2011
requires us to report to you if, in our opinion:
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sufficient accounting records have not been kept;
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the financial statements are not in agreement with the accounting records and returns; or
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we have not obtained all the information and explanations necessary for the purpose of our audit
Responsibilities of the trustees
As explained more fully in the trustees' responsibilities statement set out on page 1, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the Charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the Charity or to cease operations, or have no realistic alternative but to do so.
Our responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatement can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregularities, incuding fraud is detailed below: We have assessed that the risk to the financial statements of being susceptible to material misstatement is low. We believe audit work undertaken is sufficient to identify material misstatement. The key Laws and regulations affecting the company's ability to trade relate to complience with the Charities Act. We have not identified or been advised of actual or suspected fraud or instances of non compliance with key regulations. The experience of the audit team was deemed to be sufficient to identify fraud or errors in this engagement. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. The description forms part of our auditor's report.
Use of our report
This report is made solely to the Charity's trustees, as a body, in accordance with section 144 of the Charities Act 2011 and the regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the Charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.
A. Hughes Jones Dyson & Co.
Statutory Auditors & Chartered Accountants
Date:
Capel Moreia, South Penrallt, Caernarfon, Gwynedd
A. Hughes Jones Dyson & Co. is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.
Y BONT Statement of financial activities for the year to 31st March, 2025
4
| Notes Income Legacies & Donations 3 Other Trading Activities 5 Investment Income Charitable Activities 4 Total Income Expenditure Raising Funds 7 Charitable Activities 6 Total Expenditure Net Income Profit/(Loss) on Investments Net Movement In Funds Fund balances brought forward Fund balances carried forward |
Unrestricted Funds £ - 9,100 129,425 574,344 712,869 24,905 611,777 636,682 76,187 60,232 136,419 4,237,338 4,373,757 |
Restricted Funds £ - - - - - - - - - - - 339,203 339,203 |
Total 2025 £ - 9,100 129,425 574,344 712,869 24,905 611,777 636,682 76,187 60,232 136,419 4,576,541 4,712,960 |
Total 2024 £ - 1,600 113,934 572,084 687,618 26,136 602,609 |
|
|---|---|---|---|---|---|
| 628,745 58,873 414,436 |
|||||
| 473,309 4,103,232 |
|||||
| 4,576,541 |
Y BONT Balance Sheet As At 31st March 2025
5
| Notes | 2025 | 2024 | ||||
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | |||
| Fixed assets | ||||||
| Tangible fixed assets | 8 | 12,732 | 9,714 | |||
| Investments | 11 | 4,521,618 | 4,407,112 | |||
| 4,534,350 | 4,416,826 | |||||
| Current assets | ||||||
| Debtors | 9 | 87,986 | 58,433 | |||
| Cash at bank and | in hand | 111,058 | 121,430 | |||
| 199,044 | 179,863 | |||||
| Liabilities: | amounts falling due | |||||
| within one year | 10 | 20,434 | 20,148 | |||
| Net current assets | 178,610 | 159,715 | ||||
| Net assets | 14 | 4,712,960 | 4,576,541 | |||
| Funds | ||||||
| Unrestricted Fund | 4,373,757 | 4,237,338 | ||||
| Restricted funds | 13 | 339,203 | 339,203 | |||
| 4,712,960 | 4,576,541 | |||||
| Approved by the Trustees on the | 2025 | and signed on | their behalf | by; | ||
| Trustee | ||||||
| Trustee |
Y BONT Notes To The Accounts For The Year Ended 31st March 2025
6
1 Accounting policies
General
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 Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 a restatement of comparative items was needed. No restatement was required.
Grants are recognised in full in the Statement of Financial Activities in the year in which they are receivable.
Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered. Resources expended on restricted funds relate to expenses incurred solely on those projects.
Depreciation
Depreciation is provided on fixed assets at the following rates based on the estimated useful life of those fixed assets and their anticipated residual values:
Equipment - 20% Reducing Balance
Computers - 25% Reducing Balance
Investments
Investments are included at their market value at the year end. Interest and
dividends are included as Investment Income in the Statement of Financial Activities.
Auditors
In common with many businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
| 2 Remuneration Employees Gross National Insurance Employers Pension Audit Fees |
2025 2024 £ £ 413,821 411,917 36,195 35,592 21,392 23,085 2,760 2,640 |
|---|---|
The average number of employees was 13 (2024 13).
Y BONT
7
| 3 Legacies & Donations Unrestricted Funds £ Legacies & Donations - - 4 Income From Charitable Activities £ Income Conflict Resolution 344,353 Project Income 63,480 Professional Fees 166,476 Other Income 35 574,344 5 Other Trading Activities £ Sundry Rent 9,100 9,100 6 Expenditure On Charitable Activities £ Salaries and Pension 471,408 Travel Expenses 24,029 Costs Conflict Resolution 36,877 Project Costs 8,521 Professional Contractors 3,334 Repairs & Renewals 1,189 Water, Heat & Light 6,363 Rent 13,841 Insurance 2,849 Office Expenses & Printing 3,595 Telephone 7,684 Equipment Leasing 2,243 Computer Costs 6,497 Professional Fees 6,920 Cleaning expenses 2,217 Staff Training 2,870 General Expenses 4,748 Audit Fees 2,760 Depreciation 3,832 611,777 |
Restricted Funds £ - - £ - - - - - £ - - £ - - - - - - - - - - - - - - - - - - - |
Total 2025 £ - - £ 344,353 63,480 166,476 35 574,344 £ 9,100 9,100 £ 471,408 24,029 36,877 8,521 3,334 1,189 6,363 13,841 2,849 3,595 7,684 2,243 6,497 6,920 2,217 2,870 4,748 2,760 3,832 611,777 |
Total 2024 £ - |
|---|---|---|---|
| - £ 358,945 46,430 166,577 132 572,084 £ 1,600 1,600 £ 470,594 24,261 25,688 7,290 12,666 869 6,766 13,841 2,675 2,936 6,858 2,843 6,788 5,555 1,924 1,257 4,402 2,640 2,756 602,609 |
Y BONT
8
| 7 Raising Funds Unrestricted Funds £ HSBC Management Fees 24,905 8 Fixed assets used by the Charity Cost or valuation As At 1/4/2024 Additions As At 31/3/2025 Depreciation As At 1/4/2024 Charge For Year As At 31/3/2025 Net book value at 31/3/25 Net book value at 31/3/24 9 Debtors Other Debtors Prepayments 10 Liabilities: Amounts Falling Due wWithin One Year Other Taxation & Social Security Costs Other Creditors |
Restricted Funds £ - |
Total 2025 £ 24,905 Furniture & equipment £ 89,015 6,848 95,863 79,301 3,830 83,131 12,732 9,714 2025 £ 87,049 937 87,986 £ 9,569 10,865 20,434 |
Total 2024 £ 26,136 |
|---|---|---|---|
| Total £ 89,015 6,848 |
|||
| 95,863 | |||
| 79,301 3,830 |
|||
| 83,131 | |||
| 12,732 | |||
| 9,714 | |||
| 2024 £ 57,496 937 |
|||
| 58,433 | |||
| £ 9,395 10,753 |
|||
| 20,148 |
Y BONT
9
| Investments HSBC Bank Fund |
Market Additions/ value (withdrawals) 31/03/2024 £ £ 4,407,112 54,274 |
Realised/ Unrealised Market investment value gains/(losses) 31/03/2025 £ £ 60,232 4,521,618 |
|---|---|---|
11 Investments
HSBC Bank managed investments are listed on a recognised stock exchange. The historical cost of the HSBC Bank managed investments is £1,650,876.
- 12 The charity has a share in the estate of Thomas Hughes deceased which consists of two properties in Liverpool. The income is included in the accounts as and when properties are realised.
13 Restricted funds
| Opening Movement in resources balance Receipts Payments £ £ £ Property Fund 339,203 - - |
Transfer (To)/From Balance General Reserve 31/03/2025 £ £ - 339,203 |
|---|---|
During the 2014 financial year the property Cartref Bontnewydd was sold. The funds received have been designated as restricted funds for the future purchase of a new property.
14 Analysis of net assets between funds
| Analysis of net assets between funds | ||||
|---|---|---|---|---|
| Unrestricted Funds £ Tangible fixed assets 12,732 Investments 4,182,415 Cash at bank and in hand 111,058 Debtors 87,986 Current liabilities (20,434) 4,373,757 |
Restricted Funds £ - 339,203 - - - |
Total 2025 £ 12,732 4,521,618 111,058 87,986 (20,434) 4,712,960 |
Total 2024 £ 9,714 4,407,112 121,430 58,433 (20,148) |
|
| 339,203 | 4,576,541 | |||
Y Bont
FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2025
Charity Number:- 517629
A. HUGHES JONES DYSON & CO. CHARTERED ACCOUNTANTS CAERNARFON
Y BONT FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2025
| Statement Of Trustees' Responsibilities | 1 |
|---|---|
| Independent Auditors Report | 2 - 3 |
| Statement Of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes To The Accounts | 6 - 9 |
Y BONT
1
Statement Of Trustees' Responsibilities
We are required to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charity for that period.
In preparing those financial accounts we are required to:
-
select suitable accounting policies and then apply them consistently;
-
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. 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.
By order of the board
Date:
Independent Auditors Report to the Trustees of Y Bont
2
Opinion
We have audited the financial statements of Y Bont (the ''Charity'') for the year ended 31st March 2025 which comprise the statement of financial activities, balance sheets and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
-
give a true and fair view of the state of the Charity's affairs as at 31st March 2025 and of its income and expenditure for the year then ended;
-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
-
have been prepared in accordance with the requirements of the Charities Act 2011 .
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable Law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard and the provisions available for small entities, in the circumstances set out in note 1 to the financial statements' and we have fulfilled our other ethical responsibilities in accordance with these requirements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide the basis of our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the Trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other information
The trustees are responsible for the other information. The other information comprises the information included
in the annual report other than the financial statements and our auditor's report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Independent Auditors Report to the Trustees of Y Bont
3
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Annual Report. We have nothing to report in respect of the following matters in relation to which the Charities Act 2011
requires us to report to you if, in our opinion:
-
sufficient accounting records have not been kept;
-
the financial statements are not in agreement with the accounting records and returns; or
-
we have not obtained all the information and explanations necessary for the purpose of our audit
Responsibilities of the trustees
As explained more fully in the trustees' responsibilities statement set out on page 1, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the Charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the Charity or to cease operations, or have no realistic alternative but to do so.
Our responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatement can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregularities, incuding fraud is detailed below: We have assessed that the risk to the financial statements of being susceptible to material misstatement is low. We believe audit work undertaken is sufficient to identify material misstatement. The key Laws and regulations affecting the company's ability to trade relate to complience with the Charities Act. We have not identified or been advised of actual or suspected fraud or instances of non compliance with key regulations. The experience of the audit team was deemed to be sufficient to identify fraud or errors in this engagement. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. The description forms part of our auditor's report.
Use of our report
This report is made solely to the Charity's trustees, as a body, in accordance with section 144 of the Charities Act 2011 and the regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the Charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.
A. Hughes Jones Dyson & Co.
Statutory Auditors & Chartered Accountants
Date:
Capel Moreia, South Penrallt, Caernarfon, Gwynedd
A. Hughes Jones Dyson & Co. is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.
Y BONT Statement of financial activities for the year to 31st March, 2025
4
| Notes Income Legacies & Donations 3 Other Trading Activities 5 Investment Income Charitable Activities 4 Total Income Expenditure Raising Funds 7 Charitable Activities 6 Total Expenditure Net Income Profit/(Loss) on Investments Net Movement In Funds Fund balances brought forward Fund balances carried forward |
Unrestricted Funds £ - 9,100 129,425 574,344 712,869 24,905 611,777 636,682 76,187 60,232 136,419 4,237,338 4,373,757 |
Restricted Funds £ - - - - - - - - - - - 339,203 339,203 |
Total 2025 £ - 9,100 129,425 574,344 712,869 24,905 611,777 636,682 76,187 60,232 136,419 4,576,541 4,712,960 |
Total 2024 £ - 1,600 113,934 572,084 687,618 26,136 602,609 |
|
|---|---|---|---|---|---|
| 628,745 58,873 414,436 |
|||||
| 473,309 4,103,232 |
|||||
| 4,576,541 |
Y BONT Balance Sheet As At 31st March 2025
5
| Notes | 2025 | 2024 | ||||
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | |||
| Fixed assets | ||||||
| Tangible fixed assets | 8 | 12,732 | 9,714 | |||
| Investments | 11 | 4,521,618 | 4,407,112 | |||
| 4,534,350 | 4,416,826 | |||||
| Current assets | ||||||
| Debtors | 9 | 87,986 | 58,433 | |||
| Cash at bank and | in hand | 111,058 | 121,430 | |||
| 199,044 | 179,863 | |||||
| Liabilities: | amounts falling due | |||||
| within one year | 10 | 20,434 | 20,148 | |||
| Net current assets | 178,610 | 159,715 | ||||
| Net assets | 14 | 4,712,960 | 4,576,541 | |||
| Funds | ||||||
| Unrestricted Fund | 4,373,757 | 4,237,338 | ||||
| Restricted funds | 13 | 339,203 | 339,203 | |||
| 4,712,960 | 4,576,541 | |||||
| Approved by the Trustees on the | 2025 | and signed on | their behalf | by; | ||
| Trustee | ||||||
| Trustee |
Y BONT Notes To The Accounts For The Year Ended 31st March 2025
6
1 Accounting policies
General
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 Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 a restatement of comparative items was needed. No restatement was required.
Grants are recognised in full in the Statement of Financial Activities in the year in which they are receivable.
Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered. Resources expended on restricted funds relate to expenses incurred solely on those projects.
Depreciation
Depreciation is provided on fixed assets at the following rates based on the estimated useful life of those fixed assets and their anticipated residual values:
Equipment - 20% Reducing Balance
Computers - 25% Reducing Balance
Investments
Investments are included at their market value at the year end. Interest and
dividends are included as Investment Income in the Statement of Financial Activities.
Auditors
In common with many businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
| 2 Remuneration Employees Gross National Insurance Employers Pension Audit Fees |
2025 2024 £ £ 413,821 411,917 36,195 35,592 21,392 23,085 2,760 2,640 |
|---|---|
The average number of employees was 13 (2024 13).
Y BONT
7
| 3 Legacies & Donations Unrestricted Funds £ Legacies & Donations - - 4 Income From Charitable Activities £ Income Conflict Resolution 344,353 Project Income 63,480 Professional Fees 166,476 Other Income 35 574,344 5 Other Trading Activities £ Sundry Rent 9,100 9,100 6 Expenditure On Charitable Activities £ Salaries and Pension 471,408 Travel Expenses 24,029 Costs Conflict Resolution 36,877 Project Costs 8,521 Professional Contractors 3,334 Repairs & Renewals 1,189 Water, Heat & Light 6,363 Rent 13,841 Insurance 2,849 Office Expenses & Printing 3,595 Telephone 7,684 Equipment Leasing 2,243 Computer Costs 6,497 Professional Fees 6,920 Cleaning expenses 2,217 Staff Training 2,870 General Expenses 4,748 Audit Fees 2,760 Depreciation 3,832 611,777 |
Restricted Funds £ - - £ - - - - - £ - - £ - - - - - - - - - - - - - - - - - - - |
Total 2025 £ - - £ 344,353 63,480 166,476 35 574,344 £ 9,100 9,100 £ 471,408 24,029 36,877 8,521 3,334 1,189 6,363 13,841 2,849 3,595 7,684 2,243 6,497 6,920 2,217 2,870 4,748 2,760 3,832 611,777 |
Total 2024 £ - |
|---|---|---|---|
| - £ 358,945 46,430 166,577 132 572,084 £ 1,600 1,600 £ 470,594 24,261 25,688 7,290 12,666 869 6,766 13,841 2,675 2,936 6,858 2,843 6,788 5,555 1,924 1,257 4,402 2,640 2,756 602,609 |
Y BONT
8
| 7 Raising Funds Unrestricted Funds £ HSBC Management Fees 24,905 8 Fixed assets used by the Charity Cost or valuation As At 1/4/2024 Additions As At 31/3/2025 Depreciation As At 1/4/2024 Charge For Year As At 31/3/2025 Net book value at 31/3/25 Net book value at 31/3/24 9 Debtors Other Debtors Prepayments 10 Liabilities: Amounts Falling Due wWithin One Year Other Taxation & Social Security Costs Other Creditors |
Restricted Funds £ - |
Total 2025 £ 24,905 Furniture & equipment £ 89,015 6,848 95,863 79,301 3,830 83,131 12,732 9,714 2025 £ 87,049 937 87,986 £ 9,569 10,865 20,434 |
Total 2024 £ 26,136 |
|---|---|---|---|
| Total £ 89,015 6,848 |
|||
| 95,863 | |||
| 79,301 3,830 |
|||
| 83,131 | |||
| 12,732 | |||
| 9,714 | |||
| 2024 £ 57,496 937 |
|||
| 58,433 | |||
| £ 9,395 10,753 |
|||
| 20,148 |
Y BONT
9
| Investments HSBC Bank Fund |
Market Additions/ value (withdrawals) 31/03/2024 £ £ 4,407,112 54,274 |
Realised/ Unrealised Market investment value gains/(losses) 31/03/2025 £ £ 60,232 4,521,618 |
|---|---|---|
11 Investments
HSBC Bank managed investments are listed on a recognised stock exchange. The historical cost of the HSBC Bank managed investments is £1,650,876.
- 12 The charity has a share in the estate of Thomas Hughes deceased which consists of two properties in Liverpool. The income is included in the accounts as and when properties are realised.
13 Restricted funds
| Opening Movement in resources balance Receipts Payments £ £ £ Property Fund 339,203 - - |
Transfer (To)/From Balance General Reserve 31/03/2025 £ £ - 339,203 |
|---|---|
During the 2014 financial year the property Cartref Bontnewydd was sold. The funds received have been designated as restricted funds for the future purchase of a new property.
14 Analysis of net assets between funds
| Analysis of net assets between funds | ||||
|---|---|---|---|---|
| Unrestricted Funds £ Tangible fixed assets 12,732 Investments 4,182,415 Cash at bank and in hand 111,058 Debtors 87,986 Current liabilities (20,434) 4,373,757 |
Restricted Funds £ - 339,203 - - - |
Total 2025 £ 12,732 4,521,618 111,058 87,986 (20,434) 4,712,960 |
Total 2024 £ 9,714 4,407,112 121,430 58,433 (20,148) |
|
| 339,203 | 4,576,541 | |||