Neuadd Rhydypennau Adroddiad Blynyddol yr Ymddiriedolwyr a Chyfrifon am y flwyddyn i 5 Ebrill 2025 DRAFFT Elusen Cofrestredig rhif 523875
Neuadd Rhydypennau Adroddiad Blynyddol yr Ymddiriedolwyr a Chyfrifon am y flwyddyn 15 Ebrill 2025 Cynnwys Tudalen Gwybodaeth gyfeirio a gweinyddol Adroddiad yr Ymddiriedolwyr Adroddiad yr Archwlllwr Annibynnol antolen Datganlad o weith9areddau arlannol Nodiadau i'r Cyfrifon
Neuadd Rhydypennau Gwybodaeth gyfeirio a gweinyddol Enw'r EIu5en'. Neuadd Rhydypennau I'yr Elusen Rhif yr Elusen: 523875 Ymddiriedolwyr Wiliam Penrl James Owaln Elystan Morgan Vivian Alun Phillips Rowland Alwyn Rees Kathleen Jean LewSs Archwiliwr Annibynnol John Cuuningham 8A ACA Tyddyn-pen-y Gaer Uandre Aberystwyth Ceredigion SY24 5NX Bancwyr Nat West Blwch Post 5 Sgwar Owain GlyndOr Aberyswth Ceredigion SY23 2NB Cyfreithwyr Nta Bate5 MorFls & Bates l Ffordd Alexandra Aberyswth Cerediglon SY23 IPT
Neuadd Rhydypennau Adroddiad Blynyddol yr Ymddlrledolwyr am y flwyddyn i 5 Ebrill 2025 Mae'r Ymddlriedor yn cyflwyno eu hadroddiad ynghyd a Chyfrifon yr Elusen ar gyfer y flvryddyn a ddaeth i ben ar 5 Ebrill 2025. Mae'r cyfrifon yn cydymffurfio a Deddf Ousennau 2011, y Cyfansoddiad a Chyfrifon ac Adrodd gan Elusennau.. Datganiad o Arfer a Argymhe51ir sy'n berthnasol i elusennau sy'n paratol eu cyfrifon yn unol a'r Safon Adrodd Ariannol sy'n berthnas01 yn v DU a Gweriniaeih Iwerddon IFRS 1021 lyn weithredol o I lonawr 20191. Amcanion a gwelthgareddau Amcanion yr Elusen yw: Hyrwyddo manteision trigolion Rhydypennau a'r gymdogaeth drwy ddarparu cyneusterau Iles cyrndeitha501 ar gyfer hamdden, chwaraeon, diyrylliant a galwedlgaeihau amser hamdden gyda'r nod o wella amodau bywyd y trigolion hynnv. Er mwyn annog ewyllys da a chyfranogiad y gymuned ehangach. I fe¢hrIn ysbryd cymunedol. Y prif welthgareddau yw.. Mae'r neuadd wedi dod yn gatalydd ar gyfer amrywiaerh eang o weithgareddau dan an1lad a ffocws cymunedol, gan gynnwys-, chwaraeon, dawnsio. ymarfer corff, dosbarthiadau addysg01, addoliad a grwpiau a dlgwyddiadau cymunedol Wrrh gynllunio ein gwelthgareddau ar gyfer y flwyddyn. fe wnaethom gadw canllawiau'r Comisiwn EIu5ennau ar fudd cyhoeddus mewn cof yn ein cyfarfodydd pwyllgor. Adolygiad o'n cyflawn iadau a'n perfformlad Bu hon yn flwyddyn wahanol a chyffrous wedl I gelsladau am grantlau i ganiatau gwelliannau i'r neuadd fod yn Ilwyddiannus. Ochr yn ochr a hynny, 11ddyd i gynnal yr ystod eang o weithgareddau gan ddefnyddwyr Iluosog y gymuned tw gydol y cyfnod o ymgymryd a gwaith adeiladu sylweddol. Mae arnom ddlolch i waith arbennlg y Fwllgor Rheoli a'i swyddogion ynghyd a gwaith yr is-bwyllgor bu'n Ilywio'r gwaith adeiladu. Mawr yw ein dyled I bob un ohonynt ac i nlfer o wirfoddolvryr eraill. Dyma fanylu ar y gwaith a hvrwyddd gan tair grant.. Y brlf grant oedd gan y Loteri Cenedlaethol i ganiatau i ni lal osod cyfieusterau tai bach newydd sydd nawr yn hollol hygyrch i bawb gan gynnwys defnyddr cadeiriau olwyn, a {bl gweddnewid blaen y neuadd I fod yn addas ar gyfÈr delwedd gyfredol y neuadd ac eto yn 51trhau gwell mynediad i'n holl ddefRyddwyr. LIwYddd i gyfihwni'r ddau brif amcan yma yrt ogystal a nifer o welliannau eraill gan gynnwy5 creu stafell newydd adda5 i gyfarfodydd bychain, paentio tu fewn a thu allan i'r neuadd. Hefyd Ilwyddwyd i newid y gegln tw osod unedau T5evrydd yn eu Ile, prynu offei newydd megis ffwrn ac oergell yn 0gy5tal a mynd i'r afael a phroblem tarnprvrydd oedd yn wal allanol y gegin. Roedd grant hefyd gan Gynnal y Cardi, Cerediglon, a grant Ilai gan y Loteri i osod prlf gyflenwad nwy newydd a dlsodli'r hen foeler olew aneffeithiol gyda boeler nwy hynod effelthlon newydd. Gelllr rheoli'r boeler o bell 9an ganiatau gwell rheolaeth ar ei ddefnydd a fydd yn arwain at arbedlon cost ynni yn y tymDr canolig ac yn Ileihau effaith carbon. Fel rhan o'r gwaSth hwn, manzei51Yryd ar osod nlfer o relddladuron newydd. mwy effeithiol YD eu Ile hefyd. Parhawyd i fedru cynnig ystod eang o weithgareddau ar gyfer pobl o bob oedran trwy nifer o gymdeithasau Ileol. Mae'r gweithgareddau rheolaidd yn rynnwys sesiynau Zumba, dawn5io Ilinell, dawnsio ffurFiol, dawnslo bale, karate, tennis bwrdd. badmlnton, pilates. dosbarthiadau TG Dysgu Bro. Cymraeg i Blant, Bizzybables, Mudiad Meithrin, boreau coffi dan faner gofod cynnes, Merched y Wawr, gwasanaethau y Church Fellowship bob dydd Sul. a Cylch Ti a Fi. Cynhellr nifer o welthgareddau achlysurol eralll a'r prif rhai yw.. nifer sylweddol o bartion plant, Ffair Haf y neuadd, gwerthiant ffrwythau a Ilysiau, cyngerdd Rhys Mekrion a dau gor, noson caw5 a gwln. noson mins pels a gwln poerh I gefnogi goleuo coeden Nadolig y pentref. cyfarfod sirol o'r Wl, cynnal etholiadau sirol, 5ioe arddwriaethol y neuadd, noson o ddramau a lanslad Arddangosfa Treftadaeth y pentref. Adolygiad ariannol LIddOdd y Fwllgof Rheoll I gael y grantlau canlynol.. £234,500- Cronfa Gymunedol y Loteri Genedlaethol (Pobl a Lleoedd 31 i wella mynedlad i bobl anabl a blaen y neuadd £20,902 - Cyngor Sir Ceredlglon (Cynnal y Cardi - Cronfa Ffyniant a Rennir v DUI- ailosod boeleri £5,152 Y Loteri Genedlaethol (Gwobrau i Bawbl- ailosod boeler ESn prlf ffynhonnell reolaidd o arian wedl parhau I fod derbynladau o rentu'r neuadd ar gyftr amrywiol weithgareddau. Roedd balans y cronfeydd wrth gefn ar ddiwedd y flwyddyn yn £233,314 heb gyfyngiadau ac yn £260,254 cyfyngedlg.
Neuadd Rhydypennau Adroddiad Blynyddol yr Ymddiriedolwyr am y flwyddyn i 5 Ebrill 2025 (parhad) Polisi cronfeydd wrth gefn a busnes gweithredol Nod y Fwllgor Rheoli yw cynnal cronfeydd wrth gefn rhydd mewn cronfeydd anghyfyngedig sy'n ryfateb l o leiaf chwe rnis o wariant anghyfyngedlg er myn darparu digon o aan l ymateb i gyfleoedd grant posibl ac i sitrhau bod y costau rhedeg arferol y neuadd yn cael eu talu. Prlf ffynonellau Incwm yr EIu5en yw rhentu'r *7euadd a rhoddlon. Nid oes gan y Wllgor Rheoli unrhyw reswm I feddwl na fydd hynny'n parhau ac, o ystyrled lefel el gronfeydd wrth gefn anghyfyngedig, o ganlyniad mae'n ystyried ei bod yn brirjdol paratoi'r Cyfrifon ar sail busnes gwelthredol. Pwerau a phollsl buddsoddi Mae cyfansoddlad yr EIu5en yn cyfyngu pfver buddsoddi'r Fwllgor Rheoli i agor cyfrifon banc. Mae'r rhan af o gronfeydd yr Elusen yn cael eu gwarlo yn y tymor byr ond Ile mae balans y cyfrif cyfredol yn cronni, caiff unrhyw 5wm a y5tyrir yn na'r hyn sy'n ofynnol ar gyfer gweithredlad dyddiol yr Hu5en ei drosglwyddo i gyfrif blaendal sy'rt ennill Ilog uwch. Rheoli risg Mae'r Fknyllgor Rheoli wedi cynnal adolygihd o'r prtf ris9iau y mae'r Wusen yn agored iddynt. O Vstyried natur ei gweithgareddau, nld ywr Wllgor Rheoli yn ystyried bod unrhyw risglau sylweddol i'w hincwm. Caiff risgiau rheoll mewnol eu Ileihau i'r Ilelafswm trwy weithredu gwelthdrefnau awdurdodl ar gyfer pob trafodyn a phrosiecr. Mae gan yr Elusen bolisi a gweithdrefnau iechyd a dlogeiwch ar walth S sicrhau cydymffiirtlaeth er budd gTfOdd0Iwyr ac ymwelwr a'r neuadd. Cynllunlau ar gyfer y dyfodol Byddwn yn dal l ymdrechu'n galed i gynyddu hyd yn oed yrnhellach y defnydd a wnelr o'r neuadd er budd v 9ymuned leol gan gynnwys denu mvry o ddefnyddvryr. Byddwn yn hel adborth y defnyddwyr presennol er mwyn adnabod unrhyw agweddau perbodol o'n cyfleusterau y medrid eu gwella er mwyn cadw'r defnyddwyr yn fodlon ac er mwyn denu defnyddvryr nevrydd. Yn y Kwyddyn sydd i ddod y pilf rIad o ran yr adeilad yw ymgyrnryd ag inswleiddio welydd y storfa gadelaU/byrddaU a gosod to newydd ar yr ardal yma o'r adeilad. Byddwn yn chwllio am gyfraniadau grant i gwrdd a'r c05tau fydd ynghlwm a hynny. I'r hir dymor, datblygiad 5ylweddol a chostus arall bydd adnevddU to prlf adeilad y rseuadd. Stnvythur, Ilywodraethu a rheolaeth Mae Neuadd Rhydypennau yn EIu5en a gofrestmyd gyntaf gyda'r Comlslwn Elusennau ar 3 Ebrill 1969. Fe'i cyfansoddvryd o dan weithred ymddiriedolaeth a d¢Jiwgiwyd ddiwethaf ar 21 Mal 2021. Mae gan yr EIu5en rdd o Ymddiriedolwyr, fodd bynnag, yn unol a'r weithred ymddiriedolaeth, gweinyddir yr Elusen ar eu rhan gan Bwyllgor Rheoli. Bydd y Pwyllgor hwnnwn cynnwys rhwng wyth ac ugain aelod. Mae gan naw sefydliad Ileol hawl i benodi cynrychiolydd i'r Pwyllgor. Mae'r Ilgor yn cyfarfod unarddeg gwaith bob blwyddyn. Cyfrifoldebau ymddirledolvryr mewn cysylltiad a'r cyfrifon Mae Ymddirledolwyr yr Elusen yn gyfrifol am baratoi Adroddlad Blynyddol a Chyfrlfon yr Ymddirledowr yn unol a'r gyfratth berthnasol a Safonau Cyfrlfyddu'r Deyrnas Unedig (Arfer Cyfrifyddu a Dderbynnir yn Gyffredinol yn y Deyrnas Unedigl. Mae'r gyfraith sy'n berthnasol i elu5ennau yng Nghymru a Lloegr yn ei gwneud yn ofynnol i Ymddirledolwyr yr Elusen baratoi Cyfrifon ar gyfer pob blyryddyn sy'n rhol darlun gwir a theg o gyftwr materion yr EIu5en ac o'r adnoddau swn dod i mewn a'r defnydd o adnoddau gan yr du5en ar gyFer y cyfnod hwnnw. Wrth baratoi'r Cyfrifon, mae'n ofynnol i'r Ymddiriedolwyr.. Dewis egvryddorlon cyfrifyddu addas ac yna eu cymhwyso'n gyson; Dilyn y dulllau a'r egwyddorion yn y SORP Elusennau penhnasol. Gwneud barnav ac amcangyfrlfon svn rhesymol ac yn ddoeth-, Nodi a yw safonau cyfrifyddu cymwys wedi'u dilyn. yn amdol ar unrhyw wyrladau sylweddol y mae'n rhald eu datgelu a'u hesbonio yn y Cyfrifon., Paratoi'r Cyfrifon ar sail busnes gweithredol oni bai ei bod yn brlodol tybio y bydd yr elusen yn parhau mewn busnes Mae'r Ymddiriedolwyr yn gyFrifol am gadw cofnodlon cyfrifyddu prlodol svn datgelu gyda chywirdeb rhesymol ar unrhyw adeg sefyllfa ariannol yr Elusen ac galluogi i sicrhau bod y Cyfrifon yn cydymffurfio a Deddf Etusennau 2011, y Rheoliadau Elusennau Icyfrifon ac Adroddiadaul cymwys, a darpariaeth y weithred Ymddiriedolaeth. Maent hefyd yn yfrifol am ddiogelu asedau'r Elusen a chymryd cafftau rhe5ymol i atal a chanfod twyll ac anghysondebau eraill. Wedl'i gymeradvryo gan yr Ymddlrledolwyr ar 8 Mal 2025 a'l lofnodi.ar eu rh Trustee: Kathleen Lewis an.. 26.1.26
Neuadd Rhydypennau Adroddiad yr Archwlliwr Annibynnol l Ymddiriedolwyr Neuadd Rhydypennau Adroddaf i'r ymddlrfedoNT ar fy archwiliad o Gyfrifon Neuadd Rhydypennau {'yr EIu5en') am v fvryddyn yn diweddu 5 Ebrill 2025. Cyfrifoldebau a sail yr adroddlad Fel yr Ymddiriedolwyr Elusen, rydych yn gyfrifol am baratoi'r Cyfrlfon yn unol a gofyfjlon Deddf Elusennau 2011 1 Ddeddfl. Adroddaf rnewn cysyllt13d a'm harchwillad o Gyfrifon yr Eiusen a gwblhawyd o dan adran 145 o Ddeddf 2011 ac wrth ymgymryd a'm harchwlliad, dilynais yr holl Gyfarwyddiadau cymwys a roddwyd gan y Comlsmn Ousennau o dan adran 145{5llbl o'r Ddeddf. Datganiad yr Archwiliwr Annlbynnol Roedd Incwm gr05 yr Elusen yn na £250.000 ac gymwysedig I gynnal yr archwiliad trwy fod yn aelod cyrnwysedig o Sefydllad Cyfrifwyr Siartredig yng Ngymru a Lloegr Ilnstitute of Chartered Accountants in England and Wales). Rwyf wedi cwblhau fy archwiliad. Cadalnhaf nad yw urjrhyw faterlon perthnasol wedi dod i'm sylw mewn cysylltiad a'r archwiliad sy'n rhoi ach05 i mi gredu, mewn unrhyw agwedd perthnasol.. ni gadwyd cofnodion cyfrlfyddu yn unol ag adran 130 o'r Ddeddf Elusennau,. neu nid ywr Cyfrifon yn cyfateb a'r cohodion cyfrlfyddu. Nid oes unrhyw bryderon gennyf ac nid vryFwedi dod ar draws unrhyw faterion eralll mewn cysylltiad a'r archwillad y dylid dwyn sylw atynt yn yr adroddiad hwn er nhvyn slcrhau dealltwriaeth briodDI o'r Cyfrifon. Enw.. John M Cunnlngham Cymwysterau- Cyfrifydd Siartredig Cyfeiriad.. Tyddyn-pen-y Gaer. Uandre. Abery5twyth, Ceredigion Dyddiad.. 26 lonawr 2026
Neuadd Rhydypennau Datganiad o welthgareddau ariannol Nodiada 5A.25 ey Cron heb incwm gyfynglad cyfyngedig 5.4.24 Cron Cy answm amy wyddyn Cyfanswm y Ilynedd Adnoddau I fewn Incwm o: Llogl allan ag achlysuron Grantlau 18,033.36 7 8,033.36 300.86 260.253.77 260,554.63 4,770.00 4,770.00 71.64 71.64 17,807.47 Rhoddlon Llog 40.00 Cyfanswm 23,175.86 260.253.77 283,429.63 17,914.96 Adnoddau a wariwyd Gwarlant ar. Nwy, olew a thrydan Yswirianz 2,777.55 2,391.82 2,456.51 2,077.74 651.02 249.65 742.22 2.777.55 2,391.82 2,456.51 2,077.74 651.02 249.65 742.22 3,571.26 Trwsio a cynnal a chadw Glanhau 2,296.58 1,790.00 554.02 Ffon a Bandeang Man ac eitemau bach Marchnata a costau cyfrlfon a TG Trwyddedau Costau penodol achtysLFron 143.66 102.30 183.00 183.00 I CJ5.80 283.73 283.73 121.42 189.94 Elw ar werthu asedau sefydlog 1225.001 1225.00) Cyfanswm 11,588.24 0.00 11,588.24 11.297.)9 Symudlad net y cronfeydd 11.587.62 260.253.77 271,841.39 6,617.57 Cysoni cronfeydd: Cyfanswm y cronfeydd a ddygvryd ymlaen Cyfanswm y cronfeydd a 9ariwryd ymlaen 21,726.91 0.00 21,726.91 15,109.34 33,3 74.53 260.253.77 293,568.30 21,726.91
Neuadd Rhydypennau Mantolen fel ag yr oedd ar 5 Ebrill 2025 Nodladay 5A.25 ey Cronfey heb Incwm gyfyngiad cyfyngedlg 5.4.24 Cron answm amy flwyddyn Cyfaiiswni y Ilynedd Asedau sefydlog - Diriaethol Elddo Rhydd-ddalladol- Neuadd Rhydypennau Adnewyddu a gwelllannau Asedau eralll 200,000.00 2LN).ODO.00 2,285.00 260,253.77 262.53&77 2,421.98 2.421.98 200,000.0(I 79(7.78 204.706.98 260,253.77 464,960.75 03,011.18 Asedau cyfredol Banc.. Cyfredol Cadw Dyledwyr 22,462.78 5.16T.60 1,739.17 22.462.78 5.161.60 i.n9.17 13,9J5.17 5,089.96 17,322.83 29.363.55 17,322.83 29.363.55 Credydwyr. ddyledu5 0 dan un flwyddyn (756.001 117,322.B3) (756.001 1400.001 Asedau cyfredol net 28,607.55 0.00 28.607.55 18,64S.13 Cyfanswm asedau Ilai rhwymedigaethau cyfredol 233.314.53 260,Z53.77 493.568.30 221,726.91 Cronfeydd yr elusen Cronfeydd incwm cyfyngedlg Cronfeydd heb gyfyngiad Cronfa Gwerih Teg 260,253.77 260.253.77 33.314.53 200.000.00 0.00 21,726.91 200,000.00 33,314.53 200.000.00 Balans fel ag yr oedd ar 5 Ebrlll 2025 233,314.53 260253.77 493.568.30 221,726.91 Wedi'i gymeradwyo gan yr Ymddlrledolwyr ar 8 Mai 2025 a'l lofno i aT eu r gan= Ymddiriedolwr. Kathleen Lewi5 26 lonawr 2026
Neuadd Rhydypennau Nodiadau i'r Cyfrifon I Pollsiau cyfrlfyddu (11 Confenslwn cyfrifyddu Mae'r Cyfrlfor wedl'u paraioi yn unol a dogfen lywodraethol yr elusen, Deddf Cwmniau 2006 a 'Cyfrifyddu ac Adrodd gan Elusennau.. Daiganiad o Arfer a Argymhellir sy'n berthnasol i elusennau sy'n paratoi eu cyfrifon yn unol a'r Safon Adrodd Ariannol sy'n berthnasol yn y DU a Gwerinlaeth Iwerddon (FRS 102} {yn weithredol o I lonawr 20191.. Mae'r elijsen yn Endid Budd Cyhoeddus fel y'l dlfflnnir gan FRS 102. Mae'r elu5en wedi manteisio ar y darpariaethau yn y SORP ar gyfer elLtsennau sy'n cymhwyso FRS 102 Diweddariad Bwletln l i beidio a pharaioi Datganiad o Lif Arl&n. Mae'r datganiadau arlannol wedl'u paratoi o dan y confensiwn cost hane5yddol. wedi'u haddasu I gynnwys allbrislo thal offerynnau arLinnol ar werth teg. Nodir Isod v prtf bolisiau cyfrlfyddu a fabvrysiadwyd. 1111 Bu5ne5 parhaus Ar adeg cymeiadwyo'r Cytrifon, mae gan yr Ymddiriedolvyr ddisgwliad rhesymol bod gan yr elusen adnoddau digonol I barhau I weithredu am y dyfodol rhagweladwy. Felly rnae'r Ymddirledowr yn parhau i fabwysiadu sail busnes gweithredol cyFrifyddu wrth baratoi'r CyFrifon. Ilill Cronfeydd elusennol Mae cronfeydd anghyfyngedlg ar gael I'w defnyddio yn ol disgre5iwn yr Ymddiriedolwyr i hyrwyddo eu harncanion elL15ennol. Mae cronfeydd cyfyngedlg yn ddarostyngedlg i amodau penodol gan roddvryr neu grantwyr ynghylch 5Ut y cant eu defnyddio. Nodii dlbenlon a defnyddlau'r cronfeydd cyfyngedig yn y nodiadau i'r Cyfrifon. livl Incwm Cydnabyddir incwm pan fydd gan yi elusen has gyfreithiol iddo ar ol bodloni unrhw amodau perfformiad, gelllr mesur y symiau yn ddibynadwy, a phan fo'n debygol y bydd incwm yn cael ei dderbyn. Ivl Gwariant Mae gwarianE wedi'i gynnwys yn y Datganlad o Welthgareddau Ariannol ar sail croniadau gan gynnwys TAW. Ivil A5edau sefydlog diriaethol Mesurir eiddo rhydd-ddaliadol gan ddefnyddio Gwerth Teg fel cost dybiedig ar gymhvryso FRS 13 yn wreiddlol. sef ar I Ebrill 2024. Ni ddarperir unrhyw ddibrisiant yn erbyn 9werth cario'r eiddo rhydd.ddaliadol. Calff asedau sefydlog dlrlaethol arall eu mesur ar gost I ddechrau. Pennir yr elw neu'r golled sy'n codi wrth waredu ased fel y gwahaniaeth rhwng elw'r gwerthiant a gwerth cario'r ased, a chaiff Ei gydnabod yn y datganiad o weithgareddau ariannol. 2 Grantiau Dadansoddlad o grantiaLt a dderbyniwyd Y Loteri Genedlaethol - Cronfa Gymunedol- Pobl a Lleoedd 3 Cyngor Sir Cefedigion - Cynnal y Cardi - Cronfa Ffyniant Gyfftedin DU Y Loteri Genedlaethol - Gwobrau l Bawb 234,500 20,902 5,152 260.554 Roedd grant Cronfa Gymunedol y Loteri Genedlaethol ar gyfer gwelliannau cyfalaf i'r Neuadd. Dyddiwyd y Ilythyr cynnig ar 28 Mawrth 2024 a Ehwblhawd y prosiect cyn diwedij y flwyddyn. Mae holl arnodau'r grant wedi'u bodloni, felly, mae'r grant cyfan wedi'i gydnabod yn ystod y flwyddyn er na fydd y setliadau Ilofnodi a chadw tetynol yn dSgwydd tan fis Mehefin 2025. Mae darpariaeth lawn wedi'i gwneud ar gyfer costau'r contract. Mae gweithled gyfIn0 wedl'i darparu i'r Loteri Genedlaethol a mae'r cyfyngiad ar y teitl wedl'l gofrestru gyda'r Gofrestrfa Tir. Mae hyn yn atal, heb ganiatad ymlaen Ilaw. aseinio, trosglwyddo, amystlo neu waredu'r eiddo fel arall cyn 31 Hydref 2029. Roedd grant Cyngor Sir Ceredigion ar gyfer y pr05iect ai10sod boeleri. De¢hreuodd y grant ar 15 Mai 2024 a chafodd ei gwblhaL¢ erbyn 31 Rhagfyr 2024. Bodlonwyd holl amodau'r grant. felly, mae'r holl incwm a chostau wedi'u cynnwys yn y Cyfrifon hyn. Darparwyd grant Gwobrau i Bawb y Loterl Genedlaethol fel cyllid cyfatebol ar gyfer y prosrect ai1050d boeleri a ariannwyd gan Gyngor Sir Ceredlglon. Cyflwynwyd yr adroddiad diwedd prosiect ar 29 Ebrs112025 a derbynivryd cadarnhad o'i gymeradwyaeth ar 2 Mai 2025. Mae'r holl incwm a thc*Stau wédi'u cynnwys yn y Cyfrifon hyn.
Neuadd Rhydypennau Nodiadau i'r Cyfrifon {parhad) 3 Rhoddion Derbyniwyd y rhoddlon (artn01 yn ystod v lknyddyn Cyngor Cymuned firymynach Neville Evans Er cof am Joan Gethln 3,000 1.000 750 20 4.770 4 Ymddiriedolwyr Nl thalwyd unrhyw dal, yn uniongyrchol nac yn anuniongyrchol, o grgnfeydd yr Elusen i yrndd1riedolr nac unrhyw bersonlaul y gvryddys eu bod yn gysylltiedig a nhw yn ystod y cyfnod. a nid oedd yn daladwy. S Dadans¢ddiad o symudiadau mewn cronfeydd cyfyngedig Balans ar 6 Adnoddau i Adnoddau a Ebrill 2024 fewn wariwyd Balans ar S Ebrlll 2025 Y Loteri Genedlaethol Cronfa Gymunedol Cyngor Sir Ceredlgion - Cynnal y Cardi Y Loteri Genodlaethol - Gwobrau i Bawb 234.500.00 20,601.77 5,152.00 260,253.77 234,500.00 20.601.77 5,152.00 260,253.77 6 Delydwyr Dyledwyr masnach Dyledwyr arall - incwm giant 404.00 18.658.00 19,062.00 7 credydr. ddyledus o dan un flwyddyn Credydwyr masnach Credydwyr arall . gwariant grant 756.00 17,322.83 18,078.83 8 Cronfa Gwerth Teg O ganlyniad I'r cals Ilwyddlannus am gyllid grant ar gytei gwelliannau i Neuadd Rhydypennau, roedd incwm yr EIu5en ar gyfer y flwyddyn a ddaeth i ben ar 5 Ebrill 2025 yn na £250,000. Felly, mae wedi gorfod mabwysSadu'r sall £roniadau am y tro cyntafwrth baratoi ei chyfrrfon blynyddol. O ganlyniad, mae wedi bod yn ofynnol iddi gynnwys gwerth Neuadd Rhydypennau yn ei chyfrlfon gan ddefnyddio egwyddorion gwerth teg fel y rhagnodir yn FRS 13. Cynhallwyd gwerthusiad gan lestyn Ley5hon FRICS. Roedd y gwerthusiad marchnad ar l Ebrill 2024, cyn i'r ywelliannau a ariannwyd gan grant ddechrau, yn £200,000. Gwerthuslad untro yw hwn gan na fydd yr Elusen yn allbrislo'n rheolaidd. Fodd bynnag. mae'r prisiwr wedi rhoi 9werth 0 £460,000 ar ol cwblhau'r 9welliannau. Mae hyn yn rhoi cysur i'r ymddiriedolwyr ynghylch gwerth cario Neuadd Rtrlydypennau.
Neuadd Rhydypennau Trustees, Annual Report and Accounts for the year ended 5 April 2025 DRAFT Registered Charity No. 523875
Néuadd Rhydypennau Tru5tees' Annual Report and Accounts for the year ended 5 April 2025 Contents Pages Reference and administrative information Trustees Report Independent Examiner'5 Report Balance sheet Statement of financial activitie5 Notes to the Accounts
Néuadd Rhydypennau Reference and administrative information Charlty Name: Neuadd Rhydypennau 1.the Charity") Charity Number: 523875 Trustees WS1iam Penri Jame5 Owain Elystan Morga Vlvian Alun Phillips Rowland Alwyn Rees Kathleen Jean Lewi5 Independent Examiner John Cuuningham BAACA Tyddyn-pen-y Gaer Llandre Aberystwyth Cerediglon SY24 5NX Bankers Nat West POBox5 Owaln Glyndwr square Aberyswth Ceredigion SY23 2NB 50licitors Nla Bates Morri5 & Bates l Alexandra Road Aberyswth Cerodigion SY23 Iwr
Neuadd Rhydypennau Trustees, Annual Report for the year ended 5 Aprll 2025 The Trustees present their report with the accounts of the Charity for the year ended 5 Aprll 2025. The accounts comply with the Charitie5 Act 2011, the Constitution and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing thetr accounts in accordance with the Financial Reportln9 Standard pplicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191. Objeciives and activitie5 The obJecte$ of the Charity are.. To promote the benefits of the Snhabltants of Rhydypennau and the neighbourhood by providing facllitie5 in the social welfare for, recreatlon, sport, cultural and leisure time occupation with the objertive of improvln9 the condition of life for the said inhabitants. To encourage the goodwill and Involvement of the wider community. To foster community spirit. The marn activitiès a¥e'. Neijadd Rhydypennau has become a catalyst for a broad variery of community led and focused activities, including.. spo dantlng, exercise, educational classe5, worship and other community group5 and events. In planning our activities for the year. we l<ept in mind the Charity Commission's guidance on public benefit at our committee meeting5. A revlew of our achievements and performance This was a dTrfferent and exciting year after applications for grants to allow improvements to the hall were successful. Alongside that, we managed to maintain ihe wide range of activities by the multiple Ltsers of the comrnunity throughout the period of undertaking significant construction work. We have to thank the speclal work of the Management Commlttee and ir5 officers rogether wlth the work of the suIF committee who guided the construction work. We owe a great deal to all of them and to many other volunteers. Here is a breakdown of the work pn)moted by three 9rants'. The rnain giant was from the National Lottery to allow us to lal install nèw toilet facilities which are now completely accessible to everyone including wheelchair users, and Ibl makeover the fronr of rhe hall to be more Suitable for the current image of the hall and again ensure better access for all our u5er5. We succeedèd in achieving these two main objectlves as well as a number of other improvements including the creation of a new room suitable for small meetlngs, painting inside and outside the hall. We also managed to change the kitchen by installing new unlts in their place, buying new equipment such as an oven and fridge a5 well as tackling the problem of dampne55 in the outer wall of the kitchen. There was also a grani from Cynnal v Cardi, Cerediglon. at7d a smaller grant from the Lottery to install a new gas maln and replace the old ineffective oil boiler with a new super-efficient gas boiler. The boiler can be contiolled remorely allowing belter control of its Use which will lead to energy c05t 5aving5 Ill the medium term and reduce carbon impact. As part of thi5 work. an advantage was taken to install a number of new. more effective radiator5 in their place a5 well. We continued to be able to offer a wide range of acrivities for people of all ages through a number of local associations. The regular activities include Zumba sessions, line dancing, formal dancing, ballet dancing, karate. table tennis, badminton. pilates, Dysgu Bro IT classes. Cymraeg for Children, Bizzybabies. Mudiad Meithrin. coffee mornings under the warm space banner. Merched y WawT, Church Fellowship services every Sunday. and Cylch Ti a Fi. A number of other occasional attivities are held and the main ones are-. a slgnificant number of children's partles, the hall'5 Srnmer Fair, frust and vegetable sales, a concert by Rhys Metrion and two choirs, a cheese and wine night, a mincÈ pies artd mulled wine night to support the lighting of the vlllage's Chrlstmas tree, a county meeting of the Wl, holding county electlon5. the hall's horticultural show. a night of plays and the launch of the village's Heritage Exhibitlon. Financial review The Management Commiitee were successful in obtaining the following grants.. £234,500- The National Lottery Communiry Fund (People and Places 31 to improve disability acce55 and the frontage of the Hall £20.902 - Ceredigion Counry Council Icynnal y Cardi - UK Shared Prosperity Fund) - boiler replacement £5,1 $2 The National Lottery (Awards For All) - boiler replacement Our main regular source of funds has contlnued to be receipts from the rentab of the hall, £17,629 and donations. £4,770. The balance on reserves at the end of the year were £233,314 unrestricted and £260,254 restrlcted.
Neuadd Rhydypennau Trustees. Annual Report for the year ended 5 April 2025 Icontinued) Reserves policy and golng concern The Management Committee aim to malntain a free reserves In unrestricted funds whlch equate to a minlmum of six months of unrestricted expendltuie in order to Provide sufflclent funds to Spond to potentÉal grant opportunities and to ensure the normal running costs of the hall are covered. The Charity's main sources of Income are from the Yental of the hall and donatlons. The Management Commlttee ha5 no reason to think that will not continue and. gsven the level of its unrestricred reserves, consequently consider that It Is appropriate to prepare the account5 on a going concern basis. Investment powers and policy The Charilv's constltution limits the investment power of ihe Management Committee io the opening of bank accounts. Most of the Charity's funds are spent in rhe shon term but where the balance on the cufreni account builds up any amount deemed to be in excess of that required for the day-to-day operation of the Charity is transferred to a hlgher interest earning deposit account. Rtsk management The Managerpent Committee has condutted a review of the major rlsks ro whlch the Charlty is exposed. GNen the nature of its actfvirie5 the Management Committee do not consider there to be any signlficant risks to its income. Internal control rlsks are minlmised by the implémontation of authorlsatlon procedures for all transactions and projects, The Charity has a health and safety pollcy and procedures are in place to ensure compliance for the benefit of volunteers and visitors to the hall. Plans for future perlods We will Still strive hard ro Increase even furrher the use made of the hall for the benefit of the local community including attrac(ing more users. We will cc*llect the feedback of the current Users in order to identify any specific aspects of our facS1ities that could be improved in order to keep the u5er5 5at15fied and to attract new users. In the comlng year rhe main intention in terms of the building IS to undertake the inSLElation of the floor of the chair/table store and install a new roof on this area of the building. We will be looking for grant contributions to meet the costs involved. For the long term, another significant and costly development will be the renovation of the roof of the hall's maln bullding. Structurey governance and management Neuadd Rhydypennau is a Charity that was first reglstered wlth the Charity Commlsslon on 3 April 1969. Ir is constStuted under a trust deed which was lasi amended on 21 May 2021. The Charity has a board of trustees. however, accordance with the trust deed. the Chariry is administered on their behalf by a Committee of Management. That Management Committee shall conslsr of between eighr and entY member5. Nine local organisations are entitled to appolnr a representative to the Management Committee. The Management Commlttee meets on eleven occasions each year. Trustees. responsibilitie5 in relation to the account5 The Charity Trustees are responsible for preparing a Trustees. Annual Report and Accounts in accordance with applicable law and United Kingdom Accounting Standard5 (United Kingdom Generalty Accepted Accounting Practice). The law appllcable to charltie5 in England and Wales require5 the Charity Trustees to prepare Accounts for each year which give a true and fair vlew of the state of affairs of the Charlty and of rhe incoming resources and application of re50urce5, of the Charity for that perlod. In preparing the accounts. rhe TrLtstees are required to.. Select suitable accounting principles and then apply them consistently., Observe the methods and pr5nciples In the appllcable Charltles SORP., Make Judgements and estimates that are reasonable and prudent.. State whether applicable accounting standards have been followed, subject to any rnaterial departures that must be dlsclosed and explained in ihe Accounrs.. Prepare the accounts on a going concern basis unles5 at 15 appropriate to presume that the Charity will cont5nue in busines5. The Trustees are re5POnsible for keepirlg propèr accountlng CordS rhat disclose with reasonable accuracy at any time the financial position of the Charity and to enable thern to ensure that the Accounts comply with the Charlties Act 2011, the appllcable Chaiities (Account5 and Reports) Regulations. and the provision of the Constitution. They are also responsible for 5afeguardin9 the assets of the Charity and taking feasonable steps for the prevention and detection of fraud and other irregulaTltles. Approved by the Trustees on 8 May 2025 and signed on their beha by= Trustee". Kathleen Lewis 26.1.26
Neuadd Rhydypennau Independent Examinerf5 Report to the Trustees of Neuadd Rhydypennau I report to the Trustees on my examinatlon of the Accounts of Neuadd Rhydypennau I'the Charity") for ihe year ended 5 Apill 2025. ResPOt15ibilities and basis of report As the Trustees of the Charlty you are responsible for the preparation of rhe Accounts In accordance wlth the requirements of the Charitie5 Act 2011 I'the Act'l. I report in respect of my examination of the Charity's Accounts carried out undeT sertion 145 of the Act and in carrying Dut my exarnination I have followed the applicable Dlreciion5 given by the Charity Commission under section 14515llbl of che Act. Independent Examlner's Statement The Charlty's gross income exceeded £250,000 and l am quallfied io undertake the exarninatlon by being a qualified member of The Instltute of Chartered Accountants in England and Wales. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that Sn, any material respecr.. accounting Tecords were not kept in accordance wÉth section 130 of the Acr or the Accounts do not accord wth the accounting records. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the Account5 to be reached. Name.. John M Cunnlngham QualSfication'. Chartered Accountant Address: Tyddyn-pen-y Gaer, Llandre, Aberystwyth, Ceredigion Date.. 26 January 2026
Nèuadd Rhydypennau Statement of financial actlvitles Notes 5.4.25 Resrricte income funds UnresEricied funds Total thls year Toial last year Incoming resources Income from: Hire of hall and events Grants 18,033.36 18,033.36 300.86 260,253.77 260,554.63 4,770.00 4.770.00 71.64 71.64 17,8(17 j-" Donation5 40n Interest Total 23,175.86 260,253.77 283,429.63 Resources expended Expenditure on". Gas, oil and electilclty Insurance Repairs and maintenance Cleanlng Phone and broadband 2,777.55 2,391.82 2.456.51 2,077.74 651.02 2,777.55 2,391.82 2.456.51 2,077.74 651.02 ? 332.41 Jf) Ejll Sundry food and Small items Marketing and IT costs Licence5 249.65 249.65 742.22 742.22 183.00 283.73 183.00 283.73 Events costs Other Profit on sale of fixed assets 1225.001 1225.001 Total 11,588.24 0.00 11,588.24 Net movement in funds 11.587.62 260.253.77 271,841.39 Reconclliatlon of funds: Total funds brought for¥vard Total funds carried fonvard 21,726.91 0.00 21.726.91 33,314.53 260.253.77 293.568.30
Néuadd Rhydypennau Balance sheet as at 5 Aprll 2025 Notes 5.4.25 Re5tricie income funds Unre51ricted funds Toial this year Total lasf yefli Fixed assets - Tanglble Freehold Property- Neuadd Rhydypennau Renovaiions and improvements Other asse15 200.000.00 200,000.IXI 2,285.00 260,253.77 262,538.77 2,421.98 2,421.98 204,706.98 260,253.77 464,960.75 c,i).000 00 ? ?85 Qr, -.Q4 7 Current a55ets Bank.. Current Deposlt Debtor5 22,462.78 5,161.60 1.739.17 22,462.78 5.161.60 19,062.00 5,OS9 (14- o o(} 17,322.83 29,363.55 17,322.83 46,686.38 Creditor5: amounts falling due within one year 1756.001 117,322.831 118.07&83) Net Current assets 28,607.55 0.00 28,607.55 Total assets less current liabilities 233,314.53 260,253.77 493.56&30 Funds of the Charity Restricted income fund5 Unrestricted fund5 260.253.77 260.253.77 33.314.53 200.000.00 o.ots 33,314.53 200,000.00 Falr Value Resetve -'iIO.UIJO Q41! Balance a5 at 5 April 2025 233.314.53 260,253.77 493,568.30 Approved by the Trustees on 8 May 2025 and signed on their behalf by.. Trustee: Kathleen Lewi5 26.1.26
Neuadd Rhydypennau Notes to the Accounts l Accounting polities lil Accountlng conventlon The Account5 have been prepared in accordance with the ch2rity'S governing docurnent, the Companies Act 2006 and "Accounting and Reporting by ChaTlties-. Statement of Recommended Practlce appllcable to charities preparing their accounts in aicordance wlth the Financial Reporting Standard appllcable in the UK and Republic c>f Ireland IFRS 1021 leffectlve l January 20191" The charity 15 a Public Benefit Entity as defined by FRS J 02. The charity has taken advantage of the piovision5 iri the SORP for chariiies applying FRS 102 Update Bulletln I not to prepare a S¢atemenr of Cash Flows. The financial statements have been prepared under the historical cost convention, modified to include the revaluarion of certain financial insiruments at fair value. The principal accounting policles adopted are set out below. lill Going concern At the time of approving the Accounts, the Trustees have a Yeasonable expectation that the charlty has adequate resources to continue in opeTational existence for the foreseeable future. Thus the Tru5tee5 continue to adopt the going con¢em bas15 of accounting sn preparing the Accoun15. Ilffiil Charitable fund5 Unresrricted funds are available for use at the discrerlon of the Trustees in furtherance of thelr charétable objettives. Restricted funds are Subject to specific condition5 by donors or giantor5 as to how they may be used. The purposes and uses of the restritted funds are set out in the notes to the Accounts. (lvl Income Income is reco9nised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliabty, and it is probable that income will be received. Ivl Expenditure Expenditure is included in the Sratemenr of Financial Activities on an accruals basis inclusive of VAT. Ivll Tangible fixed assets Freehold property is Measured using Fair Value as deemed cost on the Initlal appllcatlon of FRS 13. which was on l April 2024. No depreciation is provided against rhe carrying valLte of the freehold propeny. Other tangible fixed assets are initially measijred at cost. The gain or1055 ar15ing on the di5P05al of an asset 15 determined a5 the difference between the Sale proceed5 and the carrying value of the asset, and is recognised in the statement of financial activities. 2 Grants Analysis of grants received The National Lottery - Community Fund - People and Places 3 Ceredigion County Council - Cynnal y Cardi - UK Shared Prospertty Fund The National Lottery - Award5 for All 234.500 20,902 5,152 260,554 The National Lottery Comrnunrty Fund grant wa5 for capital improvements to the hall. The offer letter wa5 dated 28 March 2024 and the project wa5 completed prioi to the year end. All of the conditions of the grant have been met, therefore, the whole of the grant has beertr recDgni5ed in the year although the fEnal 5ign-aff and retention settlement5 will not occur until June 2025. full provision has been made for the contract costs. A deed of dedication has been provided to the National Lottery and a restriction on iitle has been re9lStered with Land Registry. Thi5 precludes, without prioi consent. the assignment, transfer, charge or otherwise disposal of the property before 31 October 2029. The Ceredigion County Council grani was for the boiler replacement project. The grant commenced on 15 May 2024 and was completed by 31 December 2024. All conditlon5 of the grant were met, therefore. all income and costs have been Included in these Accounis. The National Lottery Awards for ASI grant was provided as Match funding for the boiler replacement project that wa5 funded by Ceredigion County Council. The end of project report was submitted on 29 Aprll 2025 and conflrrnation of its approval was received on 2 May 2025. All income and costs have been included in these Accounts.
Neuadd Rhydypennau Notes to the Accounts (continued) 3 Donation5 The following donatlons were received durng the year Tirymynach Community Council Neville Evans In memory of Joan Gethin Other 3,000 1,000 750 20 4.770 4 Trustees No remunerarion either directly or indirectly out of the funds of the Charity were paid or was payable to Tru5tee5 or any personlsl known to be connected with them durlng the period. 5 Analysls of movements in restricted funds 8alaJce at 6 April 2024 Incoming Rèsources Resources Expended Balance ai 5 April 2025 The National Lottery- Community Fund Ceredigion County Council - Cynnal y Cardi The National Lottery- Award5 fi>r All 234,500.00 20,601.77 5.152.00 260,253.77 234,500.00 20.601.77 5,152.00 260,253.77 6 Debtors Trade debtors Other debrors - grant income 404.00 18,658.00 19.062.00 7 Creditor5: amounts falling due under one year Trade creditors Other creditors - grant expenditure 756.00 17,322.83 18,078.83 8 Fair Value Reserve As a result of the successful application for granr funding for improvements to Neuadd Rhydypennau, the chariws income for the year ended 5 April 2025 exceeded £250,000. It ha5. therefore, had to adopt the accruals basis for the Arst tlme In preparing its annual accounts. It has consequently been reouired to bring the value of Neuadd Rhydypennau into Its account5 using fair value principles a5 prescribed in FRS 13. A valuation was carried our by lestyn Leyshon FRICS. The markei valuation as at l April 2024, before the grafit funded imp¥ovements began, was £200,000. This 15 a one-off valuation as the char5ty will not be regularly reValufig. The valuer has, however, given a value of £460.000 following complerion of the improvements. This give5 comfort to the trustee5 regarding the carrying value of Neuadd Rhydypennau.