2023-03-31-accounts - Cwmni Urdd Gobaith Cymru (Corfforedig) / The Welsh League Of Youth (Incorporated)

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REGISTERED COMPANY NUMBER: 00263310 (England and Wales) REGISTERED CHARITY NUMBER: 524481

Report of the Trustees and Audited Financial Statements for the Year Ended 31 March 2023 for Cwmni Urdd Gobaith Cymru (A Company Limited by Guarantee)

Cwmni Urdd Gobaith Cymru

Contents of the Financial Statements for the year ended 31 March 2023

	Page
Report of the Trustees	3 – 13
Report of the Independent Auditors	14 – 16
Statement of Financial Activities	17
Statement of Comprehensive Income	18
Balance Sheet	19
Cash Flow Statement	20
Notes to the Cash Flow Statement	21
Notes to the Financial Statements	22 - 39

Cwmni Urdd Gobaith Cymru

Report of the Trustees for the year ended 31 March 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. 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 2015).

Cwmni Urdd Gobaith Cymru is a registered charity and company limited by guarantee. The first branch of the movement was opened in 1922 and the Urdd was then incorporated on 8 March 1932 and registered as a charity on the same date. It was set up under the Memorandum which states the aims and powers of the company governed by the Articles of Association. Should the company be wound up in future, the liability would be no more than £0.25 payable by the trustees.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The main aims of the charity are to ensure that all the young people of Wales have the opportunity, through the medium of Welsh, to develop as complete individuals, and enable them to play a constructive role in society, by nurturing personal and social skills.

The charity fulfils its aims in four main ways, namely by offering to young people experience of residential centres, local and national eisteddfodau to promote the arts, a service of sports provision, and a network of national and international activities for the youth and training in the workplace and apprenticeships. There is a detailed review of achievements and performances in a separate annual report to be presented at the Annual Meeting (see www.urdd.cymru).

The charity is grateful for the efforts of its volunteers who help fulfil its service with fundraising and giving their time to assist in the charity's activities. Whilst local area and branches undertake activities, these are run independently of Cwmni Urdd Gobaith Cymru and are therefore not included in these accounts. It was estimated prior to the Covid-19 pandemic that up to 10,000 volunteers contribute towards Urdd activities annually – in the main these contributions consist of volunteering for the numerous Eisteddfodau which take place on a local and regional level prior to qualification for the National Eisteddfod; assisting with numerous sports and social clubs which operate year round; helping with the organising and stewardship of regional and national competitions as well as our Trustees and other volunteers who sit on and attend our boards.

Achievements and Performance:

During the year the Urdd achieved the following:

£9.3million investment programme across the residential centres continued, with the completion of the new Food Hall, Sleeping Block and Congregating Hall in the Urdd centre at Llangrannog in the 2023/23 financial year.
Between March and August 2022, the Urdd centre in Llangrannog, provided refuge to 75 families from Ukraine, many of which were children and young people, for a period of 5 months. Daily sports and cultural activities were provided to the families, as well as weekly trips to various locations outside of the centre.
The first field based Eisteddfod since the pandemic was held in Denbighshire. Everyone was given free entry to celebrate the organisation’s centenary year, funded by a contribution of £527,000 from the Welsh Government.
In June 2022 competitors from across Wales competed in Wales’ first ever Urban Games at Cardiff Bay. Over the weekend, young people competed in BMX, skateboarding, wheelchair basketball, scootering and breakin’.
220 new apprentices undertook an Urdd apprenticeship in 2022-23. The apprenticeship schemes offered by the Urdd were in the sport, outdoor, childcare, education and youthwork sectors.
In May 2022 the Urdd’s 100[th] Peace and Goodwill Message was launched in the company of the First Minister at the Nobel Peace Centre in Oslo, Norway. Written by Swansea University students, the theme of this year’s Message was the climate emergency.
In November 2022, 250,000 children took part in the World Cup Jamboree. 90% of Welsh primary schools and over 600 second language school registered to take part in the virtual event.

Cwmni Urdd Gobaith Cymru

Report of the Trustees

for the year ended 31 March 2023

STRATEGIC REPORT

The trustees, who are also directors of the Charity for the purpose of company legislation, present their annual report and the audited financial statements for the year ended 31 March 2023. The company has adopted the provisions of the 'Statement of Recommended Practice for Charities' in preparing the annual report and the financial statements.

Financial Review

Financial Position

The Charity's results are reported in the Statement of Financial Activities on page 18.

After a few difficult years impacted by the COVID pandemic, the year ended 31 March 2023 was a successful year financially with the workforce back up to the pre-pandemic levels and the residential centres open to full capacity by the end of the reporting period.

The net income from all funds shows a surplus of £4,480,789 (2022: £2,962,440) with the Charity fortunate to have benefited from the following:

£ 875,994 (2022: £2,228,566) of capital grants from the Welsh Government. These grants were used to fund the capital expenditure at the Glan Llyn, Llangrannog and Pentre Ifan residential centres. Whilst the grants received are recognised as income, the spend of these grants have been capitalised, and therefore are not recognised in the Statement of Financial Activities.
£356,612 (2022: £242,812) of from legacies and donations.
The Llangrannog residential centre received income for providing 100% of its bed capacity 24/7 on an exclusive basis to provide refuge to Ukrainian families over a period of 5 months. This income was partly reinvested into improving facilities at the residential centre for the benefit of Urdd members, with the remainder also to be used for facility improvements in future financial periods.

Each year, the Urdd’s internal management accounts show that the Llangrannog, Glan-Llyn and Cardiff residential centres, and the Eisteddfod and Arts Department, contribute a surplus towards development and regional activities. In accordance with accounting policies, in the statutory accounts the costs of supporting the charitable activities are apportioned on the basis of the percentage of income received by each department. In addition, grant funding is noted separately in the Statement of Financial Activities.

Fixed Assets

Changes in fixed assets are shown in the notes to the financial statements. During the year £3,489,023 was spent on various fixed assets, most notably the continuation of major developments at the residential centres, including Llangrannog ‘Calon y Gwersyll’ development, a new Water Activity Training Centre in Glan Llyn and the renovation of Pentre Ifan, and further facility improvements in Llangrannog and Cardiff residential centre. In November 2019 the charity secured Welsh Government funding to contribute towards its capital projects programme between 2019 – 2023, and this was used to help finance the ‘Calon Y Gwersyll, Water Activity Training Centre and Pentre Ifan projects during the reporting period.

Investment policy and objectives

The trustees' investment powers are governed by the Memorandum and Articles of Association. The trustees have decided upon a policy of investing money in a combination of government stock, listed shares and specialised investment units for charities, in order to meet their requirements for income generation and capital growth as well as ethical investment. After the end of the reporting period the trustees’ reviewed the approach to investment and refreshed the charity’s investment policy with the input of a sector expert.

Reserves policy

As is required by the Charities commission, the charity is required to have a reserves policy to safeguard the organisation for the unexpected. The trustees have established a policy whereby general funds should represent approximately 6 months' worth of general expenditure (c£7.5million). At this level, the trustees felt that the Charity would be able to continue to operate in case of any significant income shortfall. It would be necessary to consider how to change the activities or increase income in such a case.

As at 31[st] March 2023, free funds were £7,597,048 (2022: £6,670,574). The free funds reported in the previous reporting period does not take into account the fact that the Urdd had set aside £1m of reserves towards the redevelopment of ‘Calon Y Gwersyll’ in Llangrannog and renovation of Pentre Ifan.

The long-term strategy remains to continue to increase free funds in the future by creating an annual surplus on activities.

Restricted funds at the year-end were £327,549 (2022: £5,491,119). The balance at the year-end is made up of Restricted donations and grants of £327,549. In the previous reporting period the balance included restricted donations and grants of £108,040 and Capital Grant Funding of £5,383,079 received to fund of the developments at Llangrannog and Glan Llyn. This fund has been transferred to unrestricted funds as the trustees have assessed that there are no restrictions to the fund because the expenditure has been incurred.

Cwmni Urdd Gobaith Cymru

Report of the Trustees for the year ended 31 March 2023

Financial Review - continued

Reserves policy – continued

Endowment funds were £277,011 (2022: £286,907).

Financial and risk management objectives and policies

The board of trustees has reviewed those significant risks to which the Charity is exposed and set up systems to alleviate such risks. Regular reports have been prepared to ensure that appropriate measures exist to reduce risks. Internal risks have been reduced by implementing arrangements to authorise financial transactions and projects, and in order to ensure consistent quality for all the charity's activities. These arrangements have been periodically reviewed to ensure that they continue to meet charity requirements.

Going Concern

The Trustees have assessed the appropriateness of the going concern basis through updated budget and financial models for the period to March 2024 and are satisfied that it remains appropriate to use the going concern basis of preparation of the financial statements for the year ended 31 March 2023. See Accounting Policies, Note 1 to the Financial Statements.

Future plans

The Urdd's current Strategic Plan covers the period 2023-2028, with the main values set out in the plan being:

SUPPORTING our members, the use of Welsh, children and young people’s well-being, our volunteers, our staff.
RESPECTING the language, all diversity and ability, each other, our culture and other cultures, our differences.
EMPOWERING for Wales and our people, to make a difference, to be philanthropic towards others, our volunteers.

Key corporate aims of the Strategic Plan 2023-28:

To secure an increase in the number of children and young people with disabilities, from the LGBTQ+ community, from divers cultured backgrounds, disadvantaged areas and new Welsh speakers who are involved with the Urdd.
To establish a National Welsh Language Your Work Service, for young people to receive a consistent and quality offer throughout Wales.
To establish a National Community Arts Service offering a consistent arts offer across Wales.
To extend the provision of the Apprenticeship Department’s new training pathways by including arts and youth work.
• To extend the reach of our Outdoor Pursuits Services across Wales.
To extend the availability and offer of the Urdd’s summer residential breaks.
To maintain a capital investment programme to ensure that the premises are fit for the needs of children and young people.
• To extend our partnerships and our international offer to young people across all of the Urdd’s services. • To create a 5 year communications strategy with emphasis on digital marketing to extend our reach to our members and stakeholders.
To continue to maintain and safeguard support to extend a fully inclusive Welsh language sports provision to communities and schools across Wales.
To strengthen our structures and attract and support young volunteers from all communities.
To create a robust system to benchmark and measure the progress of key performance indicators.
To develop and implements a research and insight plan to evaluate our services and the development of citizenship among young people.
To create a workforce development strategy to attract, support and develop the workforce.
To implements and continue to develop IT systems that ensure an easy and informed experience for our members and partners to engage with the Urdd.
To broaden the appeal of the Eisteddfod to ensure that more children and young people take advantage of opportunities to engage with arts in Wales.
To carry our an annual environmental assessment to monitor progress towards the Urdd’s Net Zero target.

In order to achieve the vision and strategic objectives, the Board of Trustees, staff and Strategic Boards will regularly review the Charity’s priorities and goals. To bring the Strategic Plan to life each service department, supported by the Strategic Boards, will produce a 5 year Action Plan which will be monitored annually by the Boards.

Cwmni Urdd Gobaith Cymru

Report of the Trustees

for the year ended 31 March 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Charity constitution

The charity is a company limited by guarantee without shares. It was incorporated on 8 March 1932. It is governed by a Memorandum and Articles of Association.

The trustees believe that the Urdd is a Public Benefit Entity and meets the requirements laid down in Section 4 of the Charities Act 2011.

Organisational structure

The Urdd is managed day-to-day by a Chief Executive with the support of eleven departmental heads. The departmental structure is shown below:

Cwmni Urdd Gobaith Cymru

Report of the Trustees for the year ended 31 March 2023

Organisational structure - continued

During the previous financial reporting period, a new governance structure was implemented at the charity’s Annual General Meeting. Six Strategic Boards were established to report directly into the Board of Trustees on specialist matters relating to Human Resource, Business, Sports and Apprenticeships, Eisteddfod and the Arts, Residential Centres, International. Members were recruited to each Strategic Board, and the boards met on a quarterly basis during the reporting period. As an organisation the Urdd is extremely grateful to the large number of individuals who volunteer to support this entire network.

The members of the board of trustees (who are also directors of the charity for the purposes of company legislation) who served during the year and at the date of this report are listed on page 12.

During the reporting period the following served as Honorary Presidents of the Charity:

Mr W Melville Jones
Mr S ab Edwards
Ms R Lewis

Delegation

The trustees delegate day-to-day management of the charity to the Chief Executive, and the Senior Management Team, which during the reporting period consisted of:

Sian Lewis
Gwenno Williams
Lowri Jones
Huw Antur
Gary Lewis
Sian Eirian
Chief Executive
Director of Finance
Director Llangrannog Centre
Director Glan Llyn Centre
Director Sport and Apprenticeships
Director Eisteddfod and the Arts
Mali Thomas Director Communication and Development
• Sian Morris Jones Director Youth and Communities
Ceren Roberts Director of Cardiff Centre

Cwmni Urdd Gobaith Cymru

Report of the Trustees for the year ended 31 March 2023

Recruitment and Appointment of New Trustees

The Trustees receive advice from Charity’s Legal Advisers and Auditors as well as from the Human Resources Panel which consists of industry specialists and practitioners.

Urdd Gobaith Cymru recruits and appoints new Trustees in accordance with its Articles of Association, which states that by a resolution at the Annual General Meeting the Charity will:

Appoint a person who has agreed to be nominated as a Trustee
Re-appoint an existing Trustee once their three-year term is complete

New Trustees are appointed for an initial term of 3 years, with the option to extend their term, upon re-election, for a further 3 years.

In this process the Board takes advice from a range of the Charity’s stakeholders, following which individuals are approached and invited to apply for vacancies on the Board of Trustees. In addition, in order to ensure transparency, prior to the Annual General Meeting, notice is given that members may nominate individuals to be considered as Trustees. In the event that there are a greater number of applicants than there are vacancies on the board, interviews are held in order to ensure that the best qualified candidates are recommended to the Annual General Meeting.

Induction and Training of New Trustees

When new trustees are appointed, they are offered information on their duties and responsibilities and the Urdd adopts its normal induction procedure for appointing new members of staff. This includes training in Urdd procedures and policies as appropriate. An assessment is made of training needs with specific training being offered to new trustees on their role and responsibilities.

Report on Pay and Remuneration

In line with our commitment to ensure fair and competitive rates of pay, a full pay and grading review is undertaken every two years, with the latest review undertaken at the end of the reporting period to effect pay rises from 1 April 2023. Ensuring we are able to attract and retain candidates of the necessary calibre for our job vacancies is critical to our success.

Every job description across the organisation is reviewed, updated, assessed, scored and benchmarked. Recognising the responsibilities and duties of each role ensures a fair, appropriate and competitive salary can be aligned. The benchmarking exercise conducted as part of this process allows the comparison of similar roles within other organisations of a similar nature and size to identify an appropriate and consistent salary level.

The Urdd’s re-grading process remains active and available to staff should there be significant change within the scope of the job role duties and responsibilities. An updated job description reflecting the changes will be considered by the HR department, who will conduct two independent assessments of the role using the Urdd’s chosen job evaluation tool (currently HR Inform).

Annually, the Board of Trustees assess the economic situation to determine if, and what cost of living increase should be applied to salaries for the following financial year. This is done alongside a forecast of the organisation's financial situation, forthcoming budgets and in consultation with the HR Board and the Business Board.

The Urdd is committed to being a Real Living Wage employer, ensuring our starting salaries are in line with the Living Wage Foundation’s recommended rate of pay (this currently excludes apprentices). During the reporting period the Urdd attained Real Living Wage Foundation accreditation, a recognition that the charity meets real Living Wage criteria.

Diversity and Staff Involvement

Urdd Gobaith Cymru has a range of policies which reflect current legislation and aim to secure retention and motivation of its staff. These policies are reviewed regularly and are equality checked before implementation. The Charity is committed to equality of opportunity in our employment practices. In particular, the Urdd aims to ensure that no potential or actual employee receives more or less favourable treatment on the grounds of age, disability, ethnic or national origin, gender, marital or parental status, nationality, political belief, race, religion, or sexual orientation. This is reflected in the Organisation’s equality and diversity policy, which outlines the Urdd’s commitment to ensure equality and diversity through all of it’s activities and to ensure that every employee, job applicant, volunteer, visitor and contracts are treated fairly. This commitment is based on association and perception to age, disability, gender reassignment, marriage and civil partnership, pregnancy and maternity, race, religion and belief, gender or sexual orientation.

Cwmni Urdd Gobaith Cymru

Report of the Trustees for the year ended 31 March 2023

Diversity and Staff Involvement - continued

The Charity’s HR system, CIPHR , is a safe place for staff to share personal details in relation to equal opportunity data. A campaign was launched requesting staff log in and ensure their details are up to date, accurate and as complete as possible to assist in ensuring a better understanding of the workforce’s data. Completion of the information is not mandatory, however by encouraging staff to do so the Urdd can ensure that the best support possible is being provided to each and every employee. The data will also allow the Urdd to more accurately report on our staff diversity. The Urdd has signed up to be a Disability Confident Committed Employer, with the level 1 certificate received. The accreditation will used as part of recruitment campaigns with the aim of recruiting and attracting a more diverse network of candidates.

Communication is key in all of the Charity’s activities and ensuring staff are updated and aware of developments across the organisation is imperative. A number of resources are used to ensure this is effective such as departmental platforms on the Teams network and the Charity’s HR system where announcements can be posted and new policies and documents shared. It is also crucial for staff to receive regular updates from the Chief Executive, which has been a much-needed resource during the reporting period given the challenges that the Urdd and wider society has faced. The communication chain within the Urdd enables information to be disseminated down from the top throughout the staffing structure – from Trustee Board Meetings, to the Senior Management Team, to departmental Managers and Staff. The Senior Management Team meet regularly to discuss any changes, developments and issues faced by the organisation and staff are kept informed of any major factors effecting the Charity as a whole and their departments and roles in particular.

A Staff Representation group, selected by the workforce, which aims to bring together voices from across the organisation to help develop and promote staff engagement and to educate, inform and implement initiatives benefiting both employees and the organisation will be resurrected in 2023.

Human Resources Board

Amongst the strategic boards to which the Trustees delegate some degree of responsibility is the Human Resources Board which consists of a range of HR experts, ensuring that advice is provided and decisions are made with the benefit of their experience, direction and guidance.

The Environment

Cwmni Urdd Gobaith Cymru is committed to securing continuous improvements to its procedures and use of resources, in order to reduce its carbon footprint. The Urdd recognises the Climate Emergency and has committed to a target to becoming a carbon neutral organisation by 2050. Sustainable development is the essence of the Future Generations Act and the Urdd aims to improve the environmental well-being of Wales through the application and implementation of its environmental policy.

Streamlined Energy and Carbon Report (SECR)

Under the SECR regulations Urdd Gobaith Cymru is classed as a 'large unquoted' organisation and so is required to report annually on greenhouse gas emissions from Scope 1 and 2 Electricity, Gas and Transport.

Methodology

The reporting period is the most recent financial year 1 April 2022 to 31 March 2023. This report has been compiled in line with the March 2019 BEIS 'Environmental Reporting Guidelines: Including streamlined energy and carbon reporting guidance', and the EMA methodology for SECR Reporting. All measured emissions from activities which the organisation has financial control over are included as required under The Companies (Directors’ Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018, unless otherwise stated. The carbon figures have been calculated using the BEIS 2022 carbon conversion factors for all fuels.

Cwmni Urdd Gobaith Cymru

Report of the Trustees

for the year ended 31 March 2023

UK Carbon Footprint Data

Scope	Description	2023	2022	2021	2020
Scope 1	Combustion of fuel on site and transportation	498 tCO2e	427 tCO2e	332 tCO2e	587 tCO2e
Scope 2	Purchased energy – location based	171 tCO2e	132 tCO2e	103 tCO2e	207 tCO2e
	Purchased energy – market based	73 tCO2e	35 tCO2e	93 tCO2e	231 tCO2e
Intensity Ratio	Location Based	38.2 tCO2e/£1m turnover	53.9 tCO2e/£1m turnover	45.9 tCO2e/£1m turnover	66.5 tCO2e/£1m turnover
	Market Based	33.2 tCO2e/£1m turnover	45.3 tCO2e/£1m turnover	44.9 tCO2e/£1m turnover	68.5 tCO2e/£1m turnover

The Urdd’s emissions and energy consumption have all increased since the previous reporting period, though are lower than the period before COVID pandemic in 2019/20. This increase is due to increased occupancy at the residential sites and the commencement of Sports events and the Eisteddfod for the first time since the COVID pandemic during the reporting period.

During the period, the Urdd implemented some energy efficiency improvements following the recommendations an in depth energy audit at the two largest residential centres, Llangrannog and Glan Llyn, with the intention of developing a net zero strategy and energy saving opportunities for ESOS compliance

TRUSTEES SECTION 172 STATEMENT

The Directors understand their responsibilities to promote the success of the Company and are aware of their duty under s.172 of the Companies Act 2006 to act in the way which they consider, in good faith, would be most likely to promote the success of the Company for the benefit of its members as a whole and, in doing so, having regard to (amongst other matters):

The likely consequences of any decision in the long term
The interests of the Company’s employees
The need to foster the Company’s business relationships with suppliers, customers and others
The impact of the Company’s operations on the community and the environment
The desirability of the Company maintaining a reputation for high standards of business conduct
The need to act fairly as between members of the Company, (the “s.172(1) Matters”).

The Likely Consequences of any Decisions in the Long Term

The Board remains mindful that its strategic decisions can have long term implications for the business and its stakeholders, and these implications are carefully assessed.

During the year, in approving the Urdd’s budget the Board of Trustees addressed the following:

Embedding the newly implemented Governance structure by recruiting new members to the Strategic Boards, all of which met on a quarterly basis during the year
Ensured that the voice of young people were represented within the new structure by including positions for young people on each of the Strategic Boards
Arrangements for the Urdd’s centenary celebrations
Continued to rebuild the workforce following the impact of the Covid-19 pandemic.

The Interests of the Company’s Employees

Enhancing employee engagement is an integral part of the culture of the Urdd. Senior management are actively involved in engagement with staff through, weekly face to face and electronic communications. These meetings provide updates to staff on business developments and provide an opportunity to raise questions and to answer questions directly.

The Trustees receive regular updates on employee matters from the Chief Executive, who attends Trustee Board meetings.

The responsibilities of the Human Resources Board, which meets on a quarterly basis, include:

Supporting the Chief Executive and Head of the Human Resources department to draw up a strategic plan to develop the workforce and approve the final version
Supporting the attraction, retention and development of an inclusive workforce
Providing guidance and support in specific areas of employment
Providing recommendations to the Board of Trustees on Human Resources matter

Cwmni Urdd Gobaith Cymru

Report of the Trustees for the year ended 31 March 2023

Engagement with Stakeholders

The trustees acknowledge the support and contribution of a number of the charity’s key internal stakeholders (members and volunteers of the Urdd) and external stakeholders (the public, supply partners, funders, local authorities, Welsh Government, suppliers, customers and sponsors).

During this year, the Urdd's involvement with stakeholders was expanded, by providing shelter to Ukrainian refugees in the Llangrannog Residential Centre. The Urdd was part of the Welsh Government campaign to support Ukrainian citizens who were fleeing and seeking asylum. This was facilitated by the Welsh Government, and the local authorities

The Trustees remain committed to effective engagement of all stakeholders and are mindful that the Urdd’s success depends on its ability to engage effectively, work together constructively and to take stakeholder views into account. The Trustees consider and discuss information from across the organisation to understand the impact of the Urdd operations and the interests and views of our key stakeholders. The Trustees also review financial and operational performance, as well as information covering areas such as key risks, legal and regulatory compliance.

This information is provided to the Trustees through routine reports circulated in advance of each Board of Trustees meeting and via in person presentations by senior management and other staff when appropriate.

The Urdd’s Governance structure is key to engaging with stakeholder. Regional Committees and Boards sit at regular intervals during the year. These consist of volunteers, members and other stakeholders and partners as well as a delegation of Trustees and staff and provide opinion, feedback and guidance to the Trustees providing opportunities for Trustees to engage directly with members and volunteers. To ensure an effective engagement through board, committees and sub-committees, a sub-group of Trustees was formed to review and revise the Governance of the Urdd.

The current Boards have been established to consider strategic matters:

Human Resources
Business
Sports and Apprenticeships
• Eisteddfod and the Arts
Residential Centres

Stakeholders receive a regular newsletter update from the Chief Executive.

The Company is promoted to all stakeholders through media and public engagements by the Chair of Trustees and the Chief Executive.

The Impact of the Company’s Operations on the Community and the Environment

The Trustees are committed to supporting the communities throughout Wales but give particular consideration to those regions where the Urdd’s principal residential centres are located, and the Charity’s responsibility as a local employer, a customer to local businesses as well as its environmental impact in those areas.

The Urdd is committed through its environmental policy to minimise its environmental impact by reducing both the carbon footprint of its activities and the natural resources it utilises. In January 2022, 'ECA Business Energy' was engaged to complete an audit of the Urdd's energy use and carbon emissions. As a result of this by 2050 the Urdd has committed to being Net Zero.

The Urdd supports communities, through local employment and the local supply chain. The Urdd contributes particularly to community cohesion by delivery a range of opportunities for young people and volunteers from the local communities in and around the Charity’s main employment hubs.

Maintaining a Reputation for High Standards of Business Conduct.

The Board prides itself on its long history of honesty and integrity in its business dealings. It recognises the importance of operating a robust corporate governance framework.

The Need to Act Fairly Between Members

All Board members have completed a declaration of interest and a skills audit. This ensures that their skills knowledge and experiences are aligned to the Charity’s objectives.

Cwmni Urdd Gobaith Cymru

Report of the Trustees for the year ended 31 March 2023

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number 00263310 (England and Wales)

Registered Charity number 524481

Registered office

Adran Ariannol Gwersyll Yr Urdd Glan Llyn Llanuwchllyn, Y Bala Gwynedd LL23 7ST

Trustees

Ms E C Davies Mr D Davies Mr T D Jones Mr G Morris Mrs M Parry Ms A Parry (resigned 5[th] December 2022) Mr D Price (resigned 18[th] October 2023) Mr R Tomos, (resigned 12[th] September 2022) Mr I A Walters, Deputy Chairman Miss N Haf Miss S Ff Dafydd (resigned 1[st] June 2023) Mr G S Parry (resigned 19[th] April 2023) Mrs N Bennett, Chairman Ms G Davies Mrs M Emlyn (appointed 5[th] December 2022), Deputy Chairman Mr R J O’Rourke (appointed 5[th] December 2022) Ms A S Williams (appointed 5[th] December 2022)

Auditors

Ashmole & Co. Chartered Certified Accountants & Registered Auditors 18 High Street Llanymddyfri Sir Gaerfyrddin SA20 0PU

Bankers

HSBC plc 19 Y Stryd Fawr Aberystwyth Ceredigion SY23 1DE

Investment Managers

Canaccord Genuity Wealth Management Anson House 1 Cae'r Llynen Llandudno Junction Conwy LL31 9LS

Principal Legal Advisors

Hugh James Two Central Square Caerdydd CF10 1FS

Cwmni Urdd Gobaith Cymru

Report of the Trustees

for the year ended 31 March 2023

STATEMENT OF TRUSTEES RESPONSIBILITIES

The trustees (who are also the directors of Cwmni Urdd Gobaith Cymru for the purposes of company law) 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).

Company law 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company 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 charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

there is no relevant audit information of which the charitable company's auditors are unaware; and
the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the Charitable Company's website.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 14 December 2023 and signed on the board's behalf by:

Nia Bennett – Chairman, Board of Trustees

Report of the Independent Auditors to the Members of Cwmni Urdd Gobaith Cymru

Opinion

We have audited the financial statements of Cwmni Urdd Gobaith Cymru (the 'charitable company') for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement 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 (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

give a true and fair view of the state of the charitable company's affairs as at 31 March 2023 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

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 Auditors responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company 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 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 a basis for our opinion.

Conclusions relating to going concern

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

the trustees' use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or
the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charitable company's ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue.

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 Report of the Independent Auditors 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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Report of the Trustees including Strategic Report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

Report of the Independent Auditors to the Members of Cwmni Urdd Gobaith Cymru

Responsibilities of trustees

As explained more fully in the Statement of Trustees Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) 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 the trustees 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 charitable company'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 charitable company 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 a Report of the Independent Auditors 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. Misstatements 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.

Irregularities are instances of non-compliance with laws and regulations. The objectives of our audit are to obtain sufficient appropriate audit evidence regarding compliance with laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements, and to respond appropriately to identified or suspected non-compliance with laws and regulations identified during the audit.

In relation to fraud, the objectives of our audit are to identify and assess the risk of material misstatement of the financial statements due to fraud, to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud through designing and implementing appropriate responses and to respond appropriately to fraud or suspected fraud identified during the audit.

However, it is the primary responsibility of management, with the oversight of those charged with governance, to ensure that the entity's operations are conducted in accordance with the provisions of laws and regulations and for the prevention and detection of fraud.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud, the audit engagement team: - Obtained an understanding of the nature of the industry and sector, including the legal and regulatory framework that the company operates in and how the company is complying with the framework;
Inquired of management, and those charged with governance, about their own identification and assessment of the risks of irregularities, including any known actual, suspected or alleged instance of fraud;
Discussed matters about non-compliance with laws and regulations and how fraud might occur including assessment of how and where the financial statements may be susceptible to fraud.

As a result of these procedures, we consider the most significant laws and regulations that have a direct impact on the financial statements are FRS 102, the Charities Act and the Companies Act 2006. We performed audit procedures to detect non-compliance which may have a material impact on the financial statements which included reviewing financial statements disclosures.

The audit engagement team identified the risk of management override of controls as the area where the financial statements were most susceptible to material misstatement due to fraud. Audit procedures performed included but were not limited to testing manual journal entries and other adjustments and evaluating the business rationale in relation to any significant, unusual transactions and transactions entered into outside the normal course of business.

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. This description forms part of our Report of the Independent Auditors.

Report of the Independent Auditors to the Members of Cwmni Urdd Gobaith Cymru

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' 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 charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

C H Llwyd FCA FCCA (Senior Statutory Auditor) for and on behalf of Ashmole & Co Chartered Certified Accountants & Registered Auditors 18 High Street Llandovery Carmarthenshire SA20 0PU

Date: 19 December 2023

Note:

The maintenance and integrity of the Cwmni Urdd Gobaith Cymru website is the responsibility of the trustees; the work carried out by the auditors does not involve consideration of these matters and, accordingly, the auditors accept no responsibility for any changes that may have occurred to the financial statements as presented on the website.

Cwmni Urdd Gobaith Cymru

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the year ended 31 March 2023 Unrestricted funds Restricted funds Endowment funds Note £ £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 343,187 13,425 - Charitable activities 5 12,008,506 6,891,734 - Other trading activities 3 197,680 - - Investment income 4 99,828 - 3,955 TOTAL INCOME AND ENDOWMENTS 12,649,201 6,905,159 3,955 EXPENDITURE ON Raising funds 6 (46,470) - (331) Charitable activities 7 (9,149,718) (5,809,656) (9,559) TOTAL EXPENDITURE (9,196,188) (5,809,656) (9,890) Other gains and losses Net (losses) /gains on investments (56,726) - (5,066) Net Income / (expenditure) 3,396,287 1,095,503 (11,001)	2023 Total funds £ 356,612 18,900,240 197,680 103,783 19,558,315 (46,801) (14,968,933) (15,015,734) (61,792) 4,480,789	2022 Total funds £ 491,132 10,722,130 88,973 45,270 11,347,505 (40,613) (8,608,220) (8,648,833) 263,768 2,962,440

Cwmni Urdd Gobaith Cymru

Statement of Comprehensive Income for the year ended 31 March 2023

Net Income Revaluation of freehold properties Transfers between funds 21 Net movement in funds RECONCILIATION OF FUNDS Total funds brought forward Net movement in funds TOTAL FUNDS CARRIED FORWARD	Unrestricted funds £ 3,396,287 - 6,257,968 9,654,255 21,685,057 9,654,255 31,339,312	Restricted funds £ 1,095,503 - (6,259,073) (5,163,570) 5,491,119 (5,163,570) 327,549	Endowment funds £ (11,001) - 1,105 (9,896) 286,907 (9,896) 277,011	2023 Total funds £ 4,480,789 - - 4,480,789 27,463,083 4,480,789 31,943,872	2022 Total funds £ 2,962,440 (59,205) - 2,903,235 24,559,848 2,903,235 27,463,083

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities

Cwmni Urdd Gobaith Cymru (Registered number: 00263310)

Balance Sheet At 31 March 2023 Note FIXED ASSETS Intangible assets 13 Tangible assets 14 Investments 15 CURRENT ASSETS Stocks 16 Debtors 17 Cash at bank CREDITORS Amounts falling due within one year 18 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 21 Unrestricted funds Restricted funds Endowment funds TOTAL FUNDS	2023 £ 129,841 23,612,423 4,053,110 27,795,374 62,930 2,057,125 4,785,571 6,905,626 (2,757,128) 4,148,498 31,943,872 31,943,872 31,339,312 327,549 277,011 31,943,872	2022 £ 60,984 20,336,578 4,123,064 24,520,626 63,617 1,295,279 4,182,155 5,541,051 (2,598,594) 2,942,457 27,463,083 27,463,083 21,685,057 5,491,119 286,907 27,463,083

The financial statements were approved by the Board of Trustees on 14 December 2023 and were signed on its behalf by:

Abigail Sara Williams - Treasurer

Cwmni Urdd Gobaith Cymru

Cash Flow Statement for the year ended 31 March 2023

Notes Cash flows from operating activities: Cash generated from operations 1 Cash flows from investing activities: Purchase of intangible assets Purchase of tangible fixed assets Purchase of fixed asset investments Sale of tangible fixed assets Sale of fixed asset investments Net movement of cash holding within investment Interest received Net cash used in investing activities Cash flows from financing activities: Income attributable to endowment Expenditure attributable to endowment Net cash provided by financing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period 2 Cash and cash equivalents at the end of the reporting period 2	2023 £ 4,111,214 (103,594) (3,489,023) (173,669) 32,500 195,063 (18,136) 54,996 (3,501,863) 3,955 (9,890) (5,935) 603,416 4,182,155 4,785,571	2022 £ 3,210,581 (45,337) (3,033,871) (59,965) - 64,494 - - (3,074,679) 9,756 - 9,756 145,658 4,036,497 4,182,155

Cwmni Urdd Gobaith Cymru

Notes to the Cash Flow Statement for the year ended 31 March 2023

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income for the reporting period (as per the statement of financial activities) Adjustments for: Amortisation charges Depreciation charges Losses / (gain) on investments Loss on disposal of fixed assets Interest received Income attributable to endowment Expenditure attributable to endowment Decrease /(increase) in stocks Increase in debtors Increase in creditors Net cash provided by operating activities 2. ANALYSIS OF CASH AND CASH EQUIVALENTS Cash in hand and at bank Total cash and cash equivalents	2023 £ 4,480,789 34,737 176,918 66,696 3,760 (54,996) (3,955) 9,890 687 (761,846) 158,534 4,111,214 2023 £ 4,785,571 4,785,571	2022 £ 2,962,440 16,402 164,856 (263,768) - - (9,756) - (40,134) (782,274) 1,162,815 3,210,581 2022 £ 4,182,155 4,182,155

Cwmni Urdd Gobaith Cymru

Notes to the Financial Statements for the year ended 31 March 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Going Concern

The Urdd’s activities and future plans are set out in the Trustees Report. The Trustees have assessed the charity’s ability to continue as a going concern taking into account the financial impacts of Covid-19. The Trustees have considered several factors in forming their conclusions as to whether the use of the going concern basis is appropriate in preparing these financial statements, including cash reserves, liquidity and anticipated demand for services.

The organisation has considerable financial resources together with certain agreed grant funding. As a consequence, the Trustees believe that the organisation is well placed to manage its business risks successfully.

The Trustees have a reasonable expectation that the Urdd has adequate resources to continue operating successfully for the foreseeable future. For these reasons they continue to adopt the going concern basis of accounts preparation.

Income

Income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Deferred income represents monies received for periods in the future and consequently released to income during the relevant period.

For legacies, entitlement is taken at the earlier of the date on which either, the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition has not been met, then the legacy is treated as a contingent asset and disclosed if material.

Donations are accounted when received by the charity. Tax reclaimed in respect of Gift aid is accounted for on an accrual basis. Tangible asset donations are included in the accounts at their market value. The charity also receives the benefit of work carried out by volunteers, the value of which cannot be quantified and therefore not recognised financially in the accounts.

Grant and service level agreement income are only recognised in the SOFA when the general income recognition criteria are met. In the case of performance related grants, income is only recognised to the extent that the charity has provided the specified goods and services. Capital grants are recorded in the Statement of Financial Activities in the year of receipt.

Membership subscriptions are treated as income for the provision of Charitable activities.

Investment income is recognised at the time the investment income is receivable. Investment return of Fixed Asset Investment Bond Accumulation Funds is not shown as investment income but is reflected in the price of each unit, and therefore reflected in the market value of the units at the year-end date.

Turnover is recorded net of any applicable VAT.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and includes non-recoverable VAT.

Cwmni Urdd Gobaith Cymru

Notes to the Financial Statements for the year ended 31 March 2023

1. ACCOUNTING POLICIES – continued

Allocation and apportionment of costs

Expenditure has been classified under headings that aggregate all cost related to the category. Where it is not possible to allocate them on this basis, i.e. the organisation's central costs, they have been allocated to charitable activities on the basis of income received by each cost centre. It is felt that this policy gives a fair reflection of the time spent centrally. Governance costs represent the cost of administering the charity and meeting constitutional and statutory requirements. The fund-raising cost represents the cost of running the sponsorship department and costs of specific products purchased to raise funds for the Charity. The costs of operating leases are acknowledged annually in equal annual instalments over the period of the lease.

Intangible assets

Intangible assets are stated at cost, net of amortisation and any provision for impairments.

Amortisation is provided at the following rates in order to write off the cost, less estimated residual value, of each asset on a straight-line bases over its estimated useful life as follows:

Software

4 years

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long Leasehold Property Straight line over the term of the lease Plant and machinery 4% - 25% on cost and 5% on reducing balance Motor vehicles 25% on reducing balance Buildings Straight line over 50 years on the difference between cost / valuation and the expected realisable value after 50 years

Further details on the depreciation policy for freehold buildings is given in note 14.

Land is not subject to depreciation.

Cash at Bank an in hand

Cash at bank and in hand included cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of a deposit or similar account.

Current asset investments

Current asset investments represent funds invested in a term investment for a period of less than 12 months to maturity.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

General Funds

General funds comprise donations and income which is receivable or generated for charity objectives with no other specific purpose and therefore available as general funds. No external conditions are imposed on general funds and they are available for expenditure by the Charity in accordance with its objectives/intentions or to set aside for appropriate internal purposes.

Designated Funds

Designated funds are general funds earmarked by the trustees for special purposes.

Cwmni Urdd Gobaith Cymru

Notes to the Financial Statements for the year ended 31 March 2023

1. ACCOUNTING POLICIES – continued

Restricted Funds

Restricted funds represent monies received towards special purposes where conditions are attached to their expenditure. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Expenditure relating to this objective has been charged to the fund, together with a fair proportion of administration and management costs.

Endowment Funds

Endowment funds represent contributions and bequests where the contributor has noted that the monies should be kept as capital. The income has been used in accordance with the terms of the endowments and included in the statement of financial activities.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight-line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company runs three pension schemes for eligible staff.

Some of the organisation's staff are members of the Teachers' Pension Scheme, which is a national statutory contributable, defined-benefits, unfunded scheme. It is administered by the Teachers' Pension Agency, an executive agency of the Department for Education and Employment. Pension costs have been assessed by the Government Actuary. The Charity contributed 23.68% (2022: 23.68%) of pensionable pay to the scheme for the year ended 31 March 2023, that is £19,539 (2022: £20,282). The cost has been recognised in the financial statements as and when due. This scheme has been closed to new members of staff since 2000.
For members who are not eligible to join the Teachers' Scheme, the Charity has arranged a defined-contribution pension scheme. The scheme is managed independently and the charity contributes 6% of pensionable pay.
A further scheme is in place that complies with the requirements of auto enrolment for members of staff who are not contributing into the above schemes.

All schemes are held separately from charity assets and the costs have been recognised in the Statement of Financial Activities in the period to which they relate. The cost for the year of schemes 2 and 3 was £293,515 (2022: £221,141).

Cwmni Urdd Gobaith Cymru

Notes to the Financial Statements for the year ended 31 March 2023

2. DONATIONS AND LEGACIES

General Grants Donations Legacies	2023 £ - 72,122 284,490 356,612	2022 £ 248,319 61,808 181,005
		491,132

Voluntary income has been received in the form of general grants, donations, bequests and gifts and has been fully included in the financial statements as and when due. The value of service rendered by volunteers has not been included in the accounts.

General grants income in the previous reporting period represented UK Government Job Retention Scheme funding in respect of furloughed employees.

3. OTHER TRADING ACTIVITIES

OTHER TRADING ACTIVITIES
Miscellaneous income	2023 £ 197,680 197,680	2022 £ 88,973
		88,973

Miscellaneous income relates to various incidental sundry incomes arising from the charity's activities that are not directly related to the main activity headings, e.g. rent, sponsorship, sale of promotional goods.

4. INVESTMENT INCOME

INVESTMENT INCOME
Investment portfolio income Deposit account interest	2023 £ 48,787 54,996 103,783	2022 £ 45,270 -
		45,270

Investment income has been recognised when received.

5. INCOME FROM CHARITABLE ACTIVITIES

INCOME FROM CHARITABLE ACTIVITIES
Activity Grants Grants - Supporting charitable activities Charitable activities Residential centres Charitable activities Sports department Charitable activities Apprenticeship department Charitable activities Cultural department Charitable activities Magazines Charitable activities Youth and Community department Charitable activities Subscriptions and membership	2023 £ 6,664,288 8,972,379 717,261 464,957 1,443,591 150 229,152 408,462 18,900,240	2022 £ 6,217,094 3,212,360 309,476 430,045 250,290 78 68,126 234,661
		10,722,130

Cwmni Urdd Gobaith Cymru

Notes to the Financial Statements - continued for the year ended 31 March 2023

5. INCOME FROM CHARITABLE ACTIVITIES – continued

Grants received, included in the above, are as follows:

Welsh Government - Eisteddfod Grants Welsh Local Government Association - Eisteddfod Grants Welsh Government – Promote the Use of the Welsh Language Welsh Government - Grant Scheme for National Voluntary Youth Organisations Welsh Government – Summer of Fun 2022 Welsh Government – Youth Theatre Welsh Government – TAITH Welsh Government – Other Projects Welsh Books Council Local Organisations and Authorities Sports Grants Promoting Apprenticeships Scheme Welsh Government - Capital Grants UK Community Regeneration Fund Garfield Weston Foundation – Capital Grant Prince’s Trust – Capital Grant Sports Wales – Capital Grant Other Grants	2023 £ 819,000 154,100 2,194,759 123,534 250,000 200,000 127,958 111,900 34,000 582,146 666,288 100,000 875,994 351,620 - - - 72,989 6,664,288	2022 £ 150,000 142,200 1,068,384 135,764 - - - 193,940 34,000 705,130 799,280 100,000 2,228,566 150,753 150,000 250,000 66,669 42,408
		6,217,094

Grants, including those for the purchase of fixed assets, have been fully acknowledged in the Statement of Financial Activities as and when due.

6. RAISING FUNDS

Raising donations and legacies

Staff costs Sundry costs	2023 £ 42,722 4,079 46,801	2022 £ 36,084 4,529
		40,613

7. CHARITABLE ACTIVITIES COSTS

Year ended 31 March 2023 Residential centres Sports department Apprenticeship department Cultural department Magazines Youth and community costs	Direct costs Support costs (See note 8) £ £ 7,363,602 579,942 1,942,655 118,414 735,835 52,321 2,378,694 150,404 40,843 4,403 1,502,586 99,234 13,964,215 1,004,718	Totals £ 7,943,544 2,061,069 788,156 2,529,098 45,246 1,601,820 14,968,933

The support costs of the Urdd have been allocated to the charitable activities on the basis of a percentage of income.

Cwmni Urdd Gobaith Cymru

Notes to the Financial Statements - continued for the year ended 31 March 2023

7. CHARITABLE ACTIVITIES COSTS - continued

Year ended 31 March 2022 Residential centres Sports department Apprenticeship department Cultural department Magazines Youth and community costs	Direct costs Support costs (See note 8) £ £ 4,052,155 377,942 1,324,589 172,603 698,760 198,018 410,539 40,775 51,984 8,233 1,093,906 178,716 7,631,933 976,287	Totals £ 4,430,097 1,497,192 896,778 451,314 60,217 1,272,622
		8,608,220

8. SUPPORT COSTS

Year ended 31 March 2023 Management £ Wages 706,539 Social security 93,366 Pensions 33,417 Repairs and renewals 18,433 Professional fees - Auditors' remuneration - Bank charges - 851,755 Year ended 31 March 2022 Management £ Wages 686,347 Social security 82,131 Pensions 40,037 Repairs and renewals 14,413 Professional fees - Auditors' remuneration - Bank charges - 822,928 NET INCOME Net income is stated after charging: Auditors' remuneration Auditors' remuneration – non audit Amortisation Depreciation - owned assets Rent Loss on disposal of fixed asset	Finance Governance costs Totals £ £ £ - 69,119 775,658 - 8,377 101,743 - 4,084 37,501 - - 18,433 - 23,091 23,091 - 11,970 11,970 36,322 - 36,322 36,322 116,641 1,004,718 Finance Governance costs Totals £ £ £ - 61,164 747,511 - 7,391 89,522 - 3,670 43,707 - - 14,413 - 54,752 54,752 - 8,000 8,000 18,382 - 18,382 18,382 134,977 976,287 2023 2022 £ £ 11,020 9,500 950 8,500 34,737 16,405 176,918 164,856 107,635 75,615 3,760 -	Totals £ 775,658 101,743 37,501 18,433 23,091 11,970 36,322
		Totals £ 747,511 89,522 43,707 14,413 54,752 8,000 18,382
		976,287
		2022 £ 9,500 8,500 16,405 164,856 75,615 -

9. NET INCOME

Net income is stated after charging:

Cwmni Urdd Gobaith Cymru

Notes to the Financial Statements – continued for the year ended 31 March 2023

10. TRUSTEES’ REMUNERATION AND BENEFITS

There were no trustees’ remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees’ expenses

The charity reimbursed various trustees for general expenses (e.g. travel to meetings etc) totalling £nil during the year (2022: £nil).

11. STAFF COSTS

Wages and salaries Social security costs Other pension costs The average monthly number of employees during the year was as follows: Charitable activities Cost of generating funds Administration and management	2023 £ 6,231,293 538,370 293,515 7,063,178 2023 296 1 8 305	2022 £ 4,455,653 368,564 221,141	2022 £ 4,455,653 368,564 221,141
		5,045,358
			2022 206 1 8
			215

During the year, two members of staff earned between £60,000 and £70,000 (2022: one), no employees earned between £80,000 and £90,000 (2022: one) and one employee earned between £90,000 and £100,000 (2022: none). These figures are based on gross salary.

Cost of Key Staff

Together with the Chief Executive the Urdd has a number of heads of department who form the Senior Management Team which is responsible for managing the day-to-day activities of the charity. Total payments made to the Senior Management Team are shown below:

Gross salary Employer’s national insurance	2023 £ 505,009 62,523 567,532	2022 £ 466,380 54,291
		520,671

Cwmni Urdd Gobaith Cymru

Notes to the Financial Statements – continued for the year ended 31 March 2023

12. PRIOR YEAR FINANCIAL STATEMENTS

Note INCOME AND ENDOWMENTS FROM Donations and legacies 2 Charitable activities 5 Other trading activities 3 Investment income 4 Total EXPENDITURE ON Raising funds 6 Charitable activities 7 Total Net gains on investments NET INCOME	Unrestricted funds £ 242,812 4,495,036 88,973 35,514 4,862,335 (40,613) (4,914,041) (4,954,654) 244,388 152,069	Restricted funds £ 248,320 6,227,094 - - 6,475,414 - (3,694,179) (3,694,179) - 2,781,235	Endowment funds £ - - - 9,756 9,756 - - - 19,380 29,136	2022 Total funds £ 491,132 10,722,130 88,973 45,270 11,347,505 (40,613) (8,608,220) (8,648,833) 263,768 2,962,440

Cwmni Urdd Gobaith Cymru

Notes to the Financial Statements - continued for the year ended 31 March 2023

13. INTANGIBLE ASSETS

COST At 1 April 2022 Additions At 31 March 2023 ACCUMULATED AMORTISATION At 1 April 2022 Charge for the year At 31 March 2023 NET BOOK VALUE At 31 March 2023 At 31 March 2022	Computer Software £ 77,550 103,594 181,144 16,566 34,737 51,303 129,841 60,984	Totals £ 77,550 103,594
		181,144
		16,566 34,737
		51,303
		129,841
		60,984

Cwmni Urdd Gobaith Cymru

Notes to the Financial Statements - continued for the year ended 31 March 2023

14. TANGIBLE FIXED ASSETS

COST OR VALUATION At 1 April 2022 Additions Disposals At 31 March 2023 DEPRECIATION At 1 April 2022 Charge for year Eliminated on disposal At 31 March 2023 NET BOOK VALUE At 31 March 2023 At 31 March 2022	Freehold property Long leasehold £ £ 19,207,027 300,000 2,472,741 - (32,500) - 21,647,268 300,000 - 25,800 - 1,500 - - - 27,300 21,647,268 272,700 19,207,027 274,200	Plant and machinery Motor vehicles £ £ 1,637,065 129,588 929,043 87,239 (43,895) - 2,522,213 216,827 806,408 104,894 164,182 11,236 (40,135) - 930,455 116,130 1,591,758 100,697 830,657 24,694	Totals £ 21,273,680 3,489,023 (76,395) 24,686,308 937,102 176,918 (40,135) 1,073,885 23,612,423 20,336,578

The freehold property (Land and buildings) of the Urdd were professionally revalued in September 2022 at £19,207,027 by Rhys Davies MRICS, FAAV, N.Sch of R G Jones, Farmers Marts, Dolgellau.

The cost of freehold property that would be recognised in the financial statements had they not been revalued would be £19,392,865 (2022: £19,392,865).

Leasehold buildings are included at their original cost and depreciated over the period of the lease.

The Trustees are of the opinion that depreciating the freehold property (land and buildings) would not result in an accurate representation of the said properties, this being due to residual value of the assets being set at the same values as the asset. The Trustees acknowledge that an accounting policy not to depreciate the freehold property is a departure from the Companies Act 2006, and hence have adopted the alternative provisions therein to state assets held as freehold property on a revaluation basis. Under this basis, the Trustees are committed to ensuring that revaluations should be made with sufficient regularity to ensure that the carrying amount of the revalued fixed assets do not differ materially from that which would be determined using a ‘value in use’ basis for the residential centres and ‘fair value’ for other properties, at the balance sheet date. In addition, the carrying value of freehold properties are reviewed at each reporting period date to determine whether there is any indication of impairment. If such an indication exists, the asset recoverable amount is estimated. The recoverable amount of an asset is the greater of its net selling price and its value in use. At 31st March 2023, the Trustees are of the opinion that there is no indication of impairments and as such the Fair value of freehold buildings is currently reported value.

Cwmni Urdd Gobaith Cymru

Notes to the Financial Statements - continued for the year ended 31 March 2023

15. FIXED ASSET INVESTMENTS

MARKET VALUE At 1 April 2022 Additions Disposals Net movement of cash holding within investment Revaluations At 31 March 2023 NET BOOK VALUE At 31 March 2023 At 31 March 2022	Listed investments £ 3,773,064 173,669 (195,063) 18,136 (66,696) 3,703,110 3,703,110 3,773,064	Investment Property £ 350,000 - - - - 350,000 350,000 350,000	Totals £ 4,123,064 173,669 (195,063) 18,136 (66,696) 4,053,110 4,053,110 4,123,064

The majority of investments are in the UK. Any foreign investments are generally low value and held within the Canaccord Genuity investment portfolio.

The charity has investments in M&G Charifund and Blackrock Charishare representing 52.99% (2022: 52.52%) and 7.66% (2022: 7.57%) respectively of the total investment portfolio.

The market value of investments held in the Canaccord Genuity portfolio was £1,373,205 (2022: £1,423,754).

Fixed asset investments have been recognised at their market value as at balance sheet date. The investments have been revalued and any gain or loss in their value has been recognised in the Statement of Financial Activities.

Analysis of investments: Cash or cash equivalents Listed investments The cost of the investments is as follows: Historical cost of investments as at 31 March 16. STOCKS Stocks	2023 £ 46,781 3,656,329 3,703,110 2023 £ 1,552,180 2023 £ 62,930	2022 £ 28,645 3,744,419 3,773,064 2022 £ 1,326,799 2022 £ 63,617

Cwmni Urdd Gobaith Cymru

Notes to the Financial Statements - continued for the year ended 31 March 2023

17. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors Other debtors Accrued income Prepayments VAT 18. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other loans (see note 19) Trade creditors Social security and other taxes Other creditors Deferred income Accrued expenses Payments in advance 19. LOANS An analysis of the maturity of loans is given below: Amounts falling due within one year on demand: Other loans	2023 £ 1,053,899 89,865 405,428 500,746 7,187 2,057,125 2023 £ 28,282 1,030,020 128,606 50,319 908,217 211,417 400,267 2,757,128 2023 £ 28,282 28,282	2022 £ 778,824 36,953 128,000 351,502 -	2022 £ 778,824 36,953 128,000 351,502 -
		1,295,279
		2022 £ 28,255 670,583 214,367 66,873 1,220,878 164,171 233,467
		2,598,594
			2022 £ 28,255
			28,255

Other loans relate to loans to the Charity from various of the regional groups on which interest is paid at a rate of 0.5% above base rate.

Cwmni Urdd Gobaith Cymru

Notes to the Financial Statements - continued for the year ended 31 March 2023

20. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year Between one and five years	2023 £ 11,354 13,959 25,313	2022 £ 5,831 3,928
		9,759

The future operating lease commitments are not included in the financial statements.

21. MOVEMENT IN FUNDS

Unrestricted funds General fund Restricted funds John and Rhys James Fund John and Ceridwen Medal Sports Projects Grants Capital Fund Endowment funds County Cup Fund Corwen Home Fund Art and Craft Fund Glesni Evans Fund Olwen Griffiths Fund Ethleen Thomas Fund Olwen Phillips / Pam Weaver Fund Sim Davies Fund Rhian Criddle Fund Sharon Bonds Fund Pendyrus Fund Dr D Davies Fund Geraint George Scolarship TOTAL FUNDS	At 1/4/23 £ 21,685,057 16,800 5,240 78,000 8,000 5,383,079 5,491,119 150,028 4,803 3,207 3,665 14,640 1,886 5,305 18,299 2,162 983 16,921 65,008 - 286,907 27,463,083	Net income Revaluation of freehold properties Transfers between funds £ £ £ 3,396,287 - 6,257,968 - - - - - - 227,509 - - (8,000) - - 875,994 - (6,259,073) 1,095,503 - (6,259,073) (730) - - (24) - - (16) - - (318) - - (71) - - (10) - - (1,325) - - (1,589) - - (11) - - (204) - - (82) - - (5,516) - - (1,105) - 1,105 (11,001) - 1,105 4,480,789 - -	At 31/3/23 £ 31,339,312 16,800 5,240 305,509 - -
			327,549 149,298 4,779 3,191 3,347 14,569 1,876 3,980 16,710 2,151 779 16,839 59,492 -
			277,011
			31,943,872

Cwmni Urdd Gobaith Cymru

Notes to the Financial Statements - continued for the year ended 31 March 2023

21. MOVEMENT IN FUNDS – continued

Net income, included in the above are as follows:

Unrestricted funds General fund Restricted funds John and Rhys James Fund Sports Projects Apprenticeship Projects Local Councils / Institutions Grants Welsh Government Welsh Books Council UK Community Recovery Fund Other Grants Capital Fund Endowment funds County Cup Fund Corwen Home Fund Art and Craft Fund Glesni Evans Fund Olwen Griffiths Fund Ethleen Thomas Fund Olwen Phillips / Pam Weaver Fund Sim Davies Fund Rhian Criddle Fund Sharon Bonds Fund Pendyrus Fund Dr D Davies Fund Geraint George Scolarship TOTAL FUNDS	Incoming resources £ 12,678,040 9,600 820,335 100,000 582,146 3,981,251 34,000 351,620 150,213 875,994 6,905,159 2,002 64 43 49 195 25 71 244 29 13 226 867 127 3,955 19,587,154	Resources expended £ (9,225,027) (9,600) (592,826) (100,000) (590,146) (3,981,251) (34,000) (351,620) (150,213) - (5,809,656) (168) (6) (4) (304) (16) (3) (1,305) (1,520) (3) (200) (19) (5,272) (1,070) (9,890) (15,044,573)	Gains and losses Movement in funds £ £ (56,726) 3,396,287 - - - 227,509 - - - (8,000) - - - - - - - - - 875,994 - 1,095,503 (2,564) (730) (82) (24) (55) (16) (63) (318) (250) (71) (32) (10) (91) (1,325) (313) (1,589) (37) (11) (17) (204) (289) (82) (1,111) (5,516) (162) (1,105) (5,066) (11,001) (61,792) 4,480,789

Cwmni Urdd Gobaith Cymru

Notes to the Financial Statements - continued for the year ended 31 March 2023

21. MOVEMENT IN FUNDS – continued

Comparatives for movement in funds (i.e. for the prior year ended 31 March 2022)

Unrestricted funds General fund Restricted funds John and Rhys James Fund John and Ceridwen Medal Grants Capital Fund Endowment funds County Cup Fund Corwen Home Fund Art and Craft Fund Glesni Evans Fund Olwen Griffiths Fund Ethleen Thomas Fund Olwen Phillips / Pam Weaver Fund Sim Davies Fund Rhian Criddle Fund Sharon Bonds Fund Pendyrus Fund Dr D Davies Fund TOTAL FUNDS	At 1/4/21 £ 21,582,490 16,800 5,240 - 2,687,844 2,709,884 137,587 4,477 2,989 3,416 13,290 1,796 4,816 17,445 2,109 1,058 16,008 62,483 267,474 24,559,848	Net income £ Revaluation of freehold properties £ Transfers between funds £ 152,069 (59,205) 9,703 - - - - - - 86,000 - - 2,695,235 - - 2,781,235 - - 17,141 - (4,700) 554 - (228) 370 - (152) 423 - (174) 1,747 - (397) 142 - (52) 640 - (151) 1,358 - (504) - - 53 (54) - (21) 1,531 - (618) 5,284 - (2,759) 29,136 - (9,703) 2,962,440 (59,205) -	At 31/3/22 £ 21,685,057 16,800 5,240 86,000 5,383,079 5,491,119 150,028 4,803 3,207 3,665 14,640 1,886 5,305 18,299 2,162 983 16,921 65,008 286,907 27,463,083

Cwmni Urdd Gobaith Cymru

Notes to the Financial Statements - continued for the year ended 31 March 2023

21. MOVEMENT IN FUNDS - continued

Comparative net movement in funds (i.e. for the prior year ended 31 March 2022), included in the above are as follows:

Unrestricted funds General fund Restricted funds John and Rhys James Fund Sports Projects Apprenticeship Projects Local Councils / Institutions Grants Welsh Government Welsh Books Council UK Community Recovery Fund Other Grants UK Government Job Retention Scheme Capital Fund Endowment funds County Cup Fund Corwen Home Fund Art and Craft Fund Glesni Evans Fund Olwen Griffiths Fund Ethleen Thomas Fund Olwen Phillips / Pam Weaver Fund Sim Davies Fund Rhian Criddle Fund Sharon Bonds Fund Pendyrus Fund Dr D Davies Fund TOTAL FUNDS	Incoming resources £ 4,862,335 10,000 799,280 100,000 847,330 1,548,088 34,000 150,753 42,409 248,319 2,695,235 6,475,414 4,700 228 152 174 397 52 151 504 - 21 618 2,759 9,756 11,347,505	Resources expended £ (4,954,654) (10,000) (721,280) (100,000) (839,330) (1,548,088) (34,000) (150,753) (42,409) (248,319) - (3,694,179) - - - - - - - - - - - - - (8,648,833)	Gains and losses Movement in funds £ £ 244,388 152,069 - - - 78,000 - - - 8,000 - - - - - - - - - - - 2,695,235 - 2,781,235 12,441 17,141 326 554 218 370 249 423 1,350 1,747 90 142 489 640 854 1,358 - - (75) (54) 913 1,531 2,525 5,284 19,380 29,136 263,768 2,962,440

Cwmni Urdd Gobaith Cymru

Notes to the Financial Statements - continued for the year ended 31 March 2023

21. MOVEMENT IN FUNDS - continued

Purpose of restricted funds

The endowment funds represent contributions and bequests where the contributor has noted that the money should be retained as capital. The income has been used in accordance with the terms of the endowments and included in the Statement of Financial Activities.

John & Ceridwen Hughes Medal	A gift was received to be used to create and present a special annual award for
	the outstanding work in the youth work sector.
Sports Projects	These projects have been financed by Sport Wales and the Welsh Government.
	The money has been used to purchase equipment and appoint sports officers,
	including staging Gemau Cymru annually.
John & Rhys James Fund	An annual gift is received from the Pantyfedwen Trust and allocated to County
	Committees and to the Surrounding Areas to promote local Urdd Eisteddfodau.
Cymraeg Pob Dydd Project	A project which extends the use of Welsh as a second language outside the
	classroom in English-medium schools.
Youth Officers	Various projects which focus on informal learning/extracurricular interests
	outside school hours, to ensure the social use of Welsh.
Youth Theatre	The company offers opportunities to the youth of Wales, between 14 and 20
	years of age, to perform in a musical production, funded by the Welsh
	Government.
Local Councils/Institutions Grants	Support in funding core regional work and joint projects with other institutions.
Welsh Government	The main grant in supporting the core work of the Urdd, to enable us to fulfil
	targets in strategic areas promoting Welsh to children and young people.
Welsh Books Council	Support in funding the publication of magazines
Promoting Apprenticeships Scheme	Support in funding the costs of providing training to apprentices through the
	medium of Welsh in Sports, open air activities and childcare
UK Community Recovery Fund	Support for train outdoor training instructors in Gwynedd, as well as capital
	work to develop a campsite at the Glan Llyn residential centre.
UK Government Job Retention	Support in funding for the costs of furloughed employees.
Scheme
Capital Fund	This represents grant funding for capital projects which remain under restriction
	as at the balance sheet date. The trustees have assessed that at the end of the
	reporting date there were no remaining restrictions on these funds and
	therefore the remaining balance has been transferred to Unrestricted Reserves
	during the financial year.

22. CAPITAL COMMITMENTS

	2023	2022
	£	£
Contracted but not provided for in the financial statements	1,375,987	606,771

At the year end, a total of £1,375,987 had been contracted to be spent on capital works and repairs (2022: £606,77).

23. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023, nor for the preceding year.

Cwmni Urdd Gobaith Cymru

Notes to the Financial Statements - continued for the year ended 31 March 2023

24. FINANCIAL INSTRUMENTS

The carrying value of the financial assets and liabilities include:

	2023	2022
	£	£
Financial assets that are debt instruments measured at amortised cost
Fixed asset investments	4,053,110	4,123,064
Trade debtors	1,053,899	778,824
Other debtors	89,865	36,953
Cash at bank	4,785,571	4,182,155
Financial assets that are debt instruments measured at amortised cost
Other loans	(28,282)	(28,255)
Trade creditors	(1,030,020)	(670,583)
Other creditors	(50,319)	(66,873)
Deferred income	(908,217)	(1,220,878)
Accrued expenses	(211,417)	(164,171)
Payments in advance	(400,267)	(233,467)

RHIF COFRESTREDIG Y CWMNI: 00263310 (Cymru a Lloegr) RHIF ELUSEN GOFRESTREDIG: 524481

Adroddiad yr Ymddiriedolwyr a Datganiadau Ariannol Archwiliedig am y flwyddyn yn diweddu 31 Mawrth 2023

Cwmni Urdd Gobaith Cymru (Cyfyngedig drwy warrant heb gyfranddaliadau)

Cwmni Urdd Gobaith Cymru

Cynnwys y Datganiadau Ariannol am y flwyddyn yn diweddu 31 Mawrth 2023

Adroddiad yr Ymddiriedolwyr Adroddiad yr Archwilwyr Datganiad o Weithgareddau Ariannol Datganiad o Incwm Cynhwysfawr Mantolen Datganiad llif arian Nodiadau i’r datganiad llif arian Nodiadau i’r datganiadau ariannol	Tudalen
	3 – 13 14 – 16 17 18 19 20 21 22 - 39

Cwmni Urdd Gobaith Cymru

Adroddiad yr Ymddiriedolwyr am y flwyddyn yn diweddu 31 Mawrth 2023

Mae’r Ymddiriedolwyr, sydd hefyd yn gyfarwyddwyr o’r elusen at ddiben Deddf Cwmnïau 2006, yn cyflwyno eu hadroddiad blynyddol â’r datganiadau ariannol archwiliedig am y flwyddyn yn diweddu 31 Mawrth 2023. Mae’r ymddiriedolwyr wedi mabwysiadu’r darpariaethau yn y ‘Datganiad o Arferion a Argymhellwyd i Elusennau’ wrth baratoi’r adroddiad blynyddol a’r datganiadau ariannol yn unol â'r Safon Adrodd Ariannol sy'n gymwys yn y DU a Gweriniaeth Iwerddon (FRS 102) (effeithiol 1 Ionawr 2015).

Mae Cwmni Urdd Gobaith Cymru yn elusen gofrestredig ac yn gwmni cyfyngedig drwy warant. Agorwyd cangen gyntaf y mudiad yn 1922 ac yna ymgorfforwyd yr Urdd ar 8 Mawrth 1932 a chofrestrodd fel elusen ar yr un dyddiad. Sefydlwyd o dan Femorandwm sy’n datgan amcanion a phwerau’r Cwmni a reolwyd gan Erthyglau Cymdeithasiad. Os fyddai’r cwmni yn digwydd dirwyn i ben yn y dyfodol, ni fydd rhwymedigaeth yn fwy nag £0.25 yn daladwy gan yr ymddiriedolwyr.

AMCANION A GWEITHGAREDDAU

Nod ac Amcanion

Prif amcanion yr elusen yw sicrhau bod holl ieuenctid Cymru yn cael y cyfle, trwy gyfrwng y Gymraeg, i ddatblygu’n unigolion cyflawn, a’u galluogi i chwarae rhan adeiladol yn y gymdeithas, drwy feithrin sgiliau personol a chymdeithasol.

Mae’r elusen yn cyflawni ei hamcanion mewn pedair prif ffordd, sef drwy gynnig profiadau canolfannau preswyl, eisteddfodau lleol a chenedlaethol i hyrwyddo’r celfyddydau, drwy gynnig gwasanaeth darpariaeth chwaraeon, a rhwydwaith o weithgareddau cenedlaethol a rhyngwladol i’r ieuenctid a hyfforddiant yn y gweithle a phrentisiaethau. Ceir adolygiad manwl o gampau a pherfformiadau mewn adroddiad blynyddol ar wahân i’w gyflwyno yn y Cyfarfod Blynyddol (gweler www.urdd.cymru).

Mae’r elusen yn ddiolchgar am ymdrechion ei gwirfoddolwyr sy’n helpu i ddarparu’r gwasanaeth a chodi arian drwy roi eu hamser i gynorthwyo gyda gweithgareddau’r elusen. Er bod rhanbarthau a chylchoedd lleol yn cynnal gweithgareddau, caiff y rhain eu rhedeg yn annibynnol ar Gwmni Urdd Gobaith Cymru ac felly nid ydynt wedi'u cynnwys yn y cyfrifon hyn. Amcangyfrifir cyn y pandemig Covid-19 bod hyd at 10,000 o wirfoddolwyr yn cyfrannu tuag at weithgareddau’r elusen yn flynyddol - ar y cyfan mae'r cyfraniadau hyn yn cynnwys gwirfoddoli ar gyfer yr Eisteddfodau niferus sy'n digwydd ar lefel leol a rhanbarthol cyn cymhwyso ar gyfer yr Eisteddfod Genedlaethol; cynorthwyo gyda nifer o glybiau chwaraeon a chymdeithasol sy'n gweithredu drwy gydol y flwyddyn; helpu gyda threfnu a stiwardio cystadlaethau rhanbarthol a cenedlaethol yn ogystal â'n Hymddiriedolwyr a gwirfoddolwyr eraill sy'n eistedd ar ac yn mynychu ein byrddau a'n paneli.

Cyflawniadau a Pherfformiad:

Yn ystod y flwyddyn fe wnaeth yr Urdd gyflawni y canlynol:

Rhaglen fuddsoddi gwerth £9.3 miliwn yng nghanolfannau'r Urdd yn Llangrannog a Glan-llyn , gyda’r datblygiad Calon y Gwersyll yn Llangrannog, sydd yn cynnwys Neuadd Fwyta, Bloc llety a Neuadd ymgynnull ar eu newydd wedd, wedi cwblhau yn y flwyddyn ariannol 2023/23.
Rhwng Mawrth a Awst 2022, darparwyd lloches i 75 o deuluoedd o’r Wcrain yng ngwersyll Llangrannog am gyfnod o 5 mis. Rhoddwyd gynnig o weithgareddau chwaraeon a chelfyddydol dyddiol yn ogystal a thripiau wythnosol tu fas I’r gwersyll.
Cynhalwyd yr Eisteddofd cyntaf ar faes ers cyn y pandemig yn Sir Ddinbych. Rhoddwyd mynediad am ddim i bawb fel rhan o ddathliadau canlwyddiant y mudiad, a ariannwyd gan gyfraniad o £527,000 oddi wrth Llywodraeth Cymru.
Ym mis Mehefin daeth cystadleuwyr ledled Cymru i Fae Caerdydd i gystadlu yng nghystadleuaeth Gemau Stryd gyntaf Cymru. Dros y penwythnos cystadlodd bobl ifanc mewn campau BMX, sglefr fyrddio, pêl-fasged cadair olwyn, sgwtera a dawnsio breakin’.
Ymunodd 220 prentis newydd â chynllun Prentisiaethau’r Urdd yn 2022-23. Mae’r Urdd yn cynnig prentisiaethau yn y sectorau chwaraeon, awyr agored, gofal plant, addysg a gwaith ieuenctid.
Ym mis Mai 2022 lansiwyd 100fed Neges Heddwch ac Ewyllys Da yr Urdd yng nghwmni’r Prif Weinidog yng Nghanolfan Heddwch Nobel yn Oslo, Norwy. Argyfwng hinsawdd oedd thema Neges 2022 a ysgrifennwyd gan fyfyrwyr Prifysgol Abertawe.
Ym mis Tachwedd 2022 ymunodd 250,000 o blant yn Jambori Cwpan y Byd. Cofrestrodd 90% o ysgolion cynradd Cymru a dros 600 o ysgolion ail iaith i gymryd rhan yn y digwyddiad rhithiol.

Cwmni Urdd Gobaith Cymru

Adroddiad yr Ymddiriedolwyr am y flwyddyn yn diweddu 31 Mawrth 2023

ADRODDIAD STRATEGAETH

Mae'r ymddiriedolwyr, sydd hefyd yn gyfarwyddwyr yr elusen at ddibenion deddfwriaeth cwmni, yn cyflwyno eu hadroddiad blynyddol a'r datganiadau ariannol archwiliedig ar gyfer y flwyddyn a ddaeth i ben 31 Mawrth 2023. Mae'r cwmni wedi mabwysiadu darpariaethau'r 'Datganiad o Arferion a Argymhellir ar gyfer Elusennau' wrth baratoi'r adroddiad blynyddol a'r datganiadau ariannol.

Adolygiad ariannol

Sefyllfa ariannol

Adroddir ar ganlyniadau'r Elusen yn y Datganiad o Weithgareddau Ariannol ar dudalen 19.

Ar ol ol cyfnod anodd a effeithwyd gan pandemig COVID, mi roedd yn flwyddyn hyd 31 Mawrth 2023 yn un llwyddiannu yn Ariannol, gyda y gweithlu nol fyny at yr un lefe a chyn y pandemig a’r gwersylloedd yn agored at gapasiti llawn erbyn ddiwedd y cyfnod adrodd.

Mae incwm net o bob cronfa yn dangos gweddill o £4,480,789 (2022: £2,962,440) gyda'r Elusen yn ffodus o fod wedi elwa o'r canlynol:

Grantiau cyfalaf oddi wrth Llywodraeth Cymru o £875,994 (2022: £2,228,566). Defnyddiwyd y grantiau yma i ariannu'r gwariant cyfalaf yng ngersylloedd Glan Llyn, Llangrannog and Phentre Ifan. Tra bod y grantiau a dderbyniwyd o fewn incwm, mae’r gwariant yma wedi’i gyfalafu a felly nid yw wedi adrodd yn y Datganiad o Weithgareddau Ariannol.
Rhoddion a chymynroddion o £356,612 (2022: £242,812)
Derbyniodd gwersyll Llangrannog incwm am ddarparu 100% o o’i gapasiti gwelyau ar sail unigryw i rhoi lloches i deuluoedd o Wcrain am gyfnod o 5 mis. Ailfuddsoddwyd rhan o’r incwm yma i wella cyfleusterau yn y gwersyll er budd aelodau yr Urdd, gyda'r gweddill hefyd i'w ddefnyddio ar gyfer gwella cyfleusterau.

Yn flynyddol, mae cyfrifon rheoli mewnol yr Urdd yn dangos fod Gwersylloedd Llangrannog, Glan-llyn a Chaerdydd, yn ogystal â’r Adran Gylchgronau ac Adran yr Eisteddfod a’r Celfyddydau, yn cyfrannu gwarged tuag at weithgareddau datblygu a rhanbarthol. Yn unol â pholisïau cyfrifyddol yn y cyfrifon statudol dosrannir costau cefnogi’r gweithgareddau elusennol ar sail canran yr incwm a dderbynnir gan bob adran. Yn ogystal nodir incwm grantiau ar wahân yn y Datganiad o Weithgareddau Ariannol..

Asedau Sefydlog Tiriaethol

Dangosir newidiadau asedau sefydlog diriaethol yn nodiadau yr adroddiad ariannol. Yn ystod y flwyddyn gwariwyd £3,489,023, ar amryw o asedau sefydlog, yn fwyaf nodedig parhau gyda datblygiadau yn y gwersylloedd, gan gynnwys ‘Calon y Gwersyll’ yn Llangrannog, Canolfan ddwr Newydd yn Nglan Llyn a ail-adeiladu Pentre Ifan, a datblygiadau pellach yn Llangrannog a Chaerdydd. Ym mis Tachwedd 2019 sicrhawyd cyllid gan Lywodraeth Cymru i gyfrannu tuag at raglen prosiectau cyfalaf y Mudiad rhwng 2019 a 2023 a defnyddiwyd hyn i helpu ariannu prosiectau 'Calon y Gwersyll, y Ganolfan Hyfforddi Gweithgareddau Dŵr a Phentre Ifan yn ystod y cyfnod adrodd.

Polisi ac amcanion buddsoddi

Rheolir pwerau buddsoddi’r Ymddiriedolwyr gan y Memorandwm ac Erthyglau Cymdeithasiad. Mae’r ymddiriedolwyr wedi penderfynu ar bolisi o fuddsoddi arian mewn cyfuniad o stoc y Llywodraeth, cyfranddaliadau rhestredig ac unedau buddsoddi arbenigol i elusennau, er mwyn cwrdd â’u gofynion i gynhyrchu incwm a thyfiant cyfalaf yn ogystal â buddsoddi’n foesegol. Mae'r Ymddiriedolwyr yn parhau i fonitro perfformiad yn ofalus, gyda'r Pwyllgor Gweithredol Argyfwng hefyd yn adolygu perfformiad buddsoddiadau rhwng Gorffennaf 2020 a Mai 2022 er mwyn monitro'n ofalus unrhyw effaith gaiff y pandemig ar fuddsoddiadau'r elusen. Ers ddiwedd y cyfnod adrodd gyda mewnbwn gan arbenigwr, mae’r ymddiriedolwyr wedi adolygu y dull o fuddsoddi ac wedi adnewyddu polisi buddsoddi'r elusen.

Polisi cronfeydd

Fel sydd yn ofynnol gan Comisiwn yr Elusennau, mae’r angen i’r elusen gael polisi cronfeydd er mwyn diogelu y mudiad rhag yr annisgwyl. Mae’r Ymddiriedolwyr wedi sefydlu polisi lle dylai cronfeydd cyffredinol fod gwerth oddeutu 6 mis o wariant cyffredinol (tua £7.5 miliwn). Ar y lefel hwn, teimlai’r Ymddiriedolwyr gall yr elusen barhau i weithredu mewn achos o ddiffyg incwm sylweddol. Byddai’n rhaid ystyried sut i newid y gweithgareddau neu gynyddu’r incwm mewn achos o’r fath.

Ar ddiwedd 31 Mawrth 2023 roedd cronfeydd rhydd o £7,597,048 (2022: £6,670,574). Nid oedd y ffaith bod yr Urdd eisoes wedi neilltuo £1m o gronfeydd wrth gefn tuag at gostau cyfalaf sylweddol o ail-ddatblygu gwersylloedd Llangrannog a Glan-Llyn wedi ei ystyried yn 2022.

Y strategaeth hir-dymor yw parhau i gynyddu y cronfeydd rhydd yn y dyfodol trwy greu gweddill blynyddol ar weithgareddau.

Roedd £327,549 (2022: £5,491,119) mewn cronfeydd cyfyngedig ar ddiwedd y flwyddyn. Mae’r balans ar ddiwedd y flwyddyn yn cynnwys cyfraniadau a grantiau Cyfyngedig £327,549. Yn y cyfnod adrodd blaenorol roedd y balans yn cynnwys cyfraniadau a grantiau cyfyngedig o £108,040 â Chyllid Grant Cyfalaf o £5,383,079 a dderbyniwyd i gefnogi’r datblygiadau yn Llangrannog a Glan-llyn. Mae;r gronfa yma wedi ei drosgwylddo i gronfeydd anghyfyngedig ganb bod yr ymddiriedolwyr wedi asesu nad oes unrhyw gyfyngiadau i’r gronfa oherwydd bod gwariant y grantiau wedi digwydd.

Cwmni Urdd Gobaith Cymru

Adroddiad yr Ymddiriedolwyr

am y flwyddyn yn diweddu 31 Mawrth 2023

Adolygiad– ariannol – parhad

Polisi cronfeydd - parhad

Roedd yna £277,011 (2022: £286,907) mewn Cronfeydd gwaddol.

Polisïau ac amcanion rheolaeth risg a rheolaeth ariannol

Mae bwrdd yr Ymddiriedolwyr wedi adolygu’r risgiau sylweddol hynny lle mae’r elusen yn agored iddynt, a sefydlu systemau i leddfu’r risgiau hynny. Paratowyd adroddiadau yn rheolaidd er mwyn sicrhau bod y camau priodol yn bodoli i leihau’r risgiau. Lleihawyd risgiau mewnol drwy weithredu trefniadau awdurdodi trafodaeth ariannol a phrosiectau, ac er mwyn sicrhau ansawdd cyson am holl weithgareddau’r elusen. Adolygwyd y trefniadau yma yn gyfnodol i sicrhau eu bod yn dal i gwrdd â gofynion yr elusen.

Busnes Gweithredol

Mae'r Ymddiriedolwyr wedi asesu priodoldeb y sail busnes gweithredol (‘going concern’) drwy fodelu cyllideb ac ariannol diwygiedig ar gyfer y cyfnod hyd at fis Mawrth 2024 ac maent yn fodlon eu bod yn parhau i fod yn briodol i ddefnyddio'r sail busnes gweithredol o baratoi’r datganiadau ariannol ar gyfer y flwyddyn a ddaeth i ben 31 Mawrth 2022. Gweler Polisïau Cyfrifo, Nodyn 1 i’r Datganiadau Ariannol.

Datblygiadau’r dyfodol

Mae gan yr Urdd Gynllun Corfforaethol presennol yn ei le am y cyfnod 2023-2028, a’r prif flaenoriaethau a nodir yn y cynllun yw:

CEFNOGI ein haelodau, defnyddio’r Gymraeg, lles plant a phobl ifanc, ein gwirfoddolwyr, ein staff.
PARCHU yr iaith, pob amrywiaeth a gallu, ein gilydd, ein diwylliant a diwylliannau eraill, ein gwahaiaethau.
YMBWERU dros Gymru a’n pobl, i wneud gwahaniaeth, bod yn ddyngarol wrth eraill.

Prif nodau corfforaethol 2023-28:

Sicrhau cynnydd yn y niferoedd o blant a phobl ifanc ag anableddau, o’r gymuned LHDTC+, o gefndiroedd diwylliannol amrywiol, ardaloedd difreintiedig a’r siaradwyr Cymraeg newydd sy’n ymwneud gyda’r Urdd.
Sefydlu Gwasanaeth Ieuenctid Cenedlaethol, i bobl ifanc dderbyn gwaith ieuenctid yn y Gymraeg sydd yn gyson ac o ansawdd ymhob rhan o Gymru.
Sefydlu Gwasanaeth Celfyddydol Cymunedol Cenedlaethol lle mae cynnig celfyddydol yn gyson ar draws Cymru.
Ymestyn y dewis o lwybrau hyfforddi newydd yr Adran Prentisiathau gan ychwanegu maes celfyddydau a gwaith ieuenctid.
• Ehangu cyrhaeddiad Gwasanaethau Awyr Agored ar draws Cymru.
Ehangu cyfnodau a chynnig gwersylloedd haf yr Urdd.
Cynnal rhanglen buddsoddiad cyfalaf i sicrhau bod ein heiddo yn addas ar gyfer anghenion plant a phobl ifanc heddiw.
Ymestyn ein partneriaethau a’n cynnig rhyngwladol i bobl ifanc, ar draws holl wasanaethau’r Urdd.
Creu strategaeth gyfathrebu 5 mlynedd gyda phwyslais ar farchnata digidol er mwyn ymestyn ein cyrhaeddiad i’n haelodau a’n rhandeiliaid.
Parhau i gynnal a diogelu cefnogaeth i ymestyn darpariaeth chwaraeon cwbl gynhwysol yn y Gymraeg ar draws cymunedau ac ysgolion Cymru.
Cryfhau ein strwythurau er mwyn denu a chefnogi gwirfoddolwyr ifanc o bob cymuned.
Creu system gadarn i feincnodi a mesur cynnydd prif ddangosyddion llwyddiant.
Llunio a gweithredu cynllun ymchwil a mewnwelediad i werthuso ein gwasanaethau a datblygiad dinasyddiaeth ymysg pobl ifanc.
Creu strategaeth datblygu’r gweithlu er mwyn denu, cefnogi a datblygu’r gweithlu.
Gweithredu a pharhau i ddatbygu systemau TG sy’n sicrhau profiad hawdd a gwybodus i’n haelodau a’n partneriaid i ymwneud gyda’r Urdd.
Ehangu apel yr Eisteddfod er mwyn sicrhau bod mwy o blant a phobl ifanc yn manteisio ar gyfleoedd i ymwneud a’r celfyddydau yng Nghymru.
Cynnal asesiad amgylcheddol blynyddol i fonitro’r cynnydd tuag at darged Sero Net.

Er mwyn cyflawni'r weledigaeth a'r amcanion strategol, bydd y Bwrdd Ymddiriedolwyr, staff a Byrddau Strategol yn adolygu blaenoriaethau a nodau'r Elusen yn rheolaidd. I ddod a’r Cynllun Stategol yn fyw bydd pob adran gwasanaeth, gyda chefnogaeth y Byrddau Strategol, yn llunio Cynllun Gweithredu 5 mlynedd ac yn ei fonitro yn flynyddol gyda’r byrddau unigol.

Cwmni Urdd Gobaith Cymru

Adroddiad yr Ymddiriedolwyr

am y flwyddyn yn diweddu 31 Mawrth 2023

STRWYTHUR, LLYWODRAETHU A RHEOLAETH Trefn Lywodraethol

Rheolir yr elusen gan ei dogfen llywodraethu, y Memorandwm ac Erthyglau Cymdeithasu, ac fe’i hystyrir yn Gwmni cyfyngedig, wedi ei gyfyngu trwy warrant, fel y’i diffinnir gan Ddeddf Cwmnïau 2006.

Cyfansoddiad yr Elusen

Mae Cwmni Urdd Gobaith Cymru yn elusen gofrestredig ac yn gwmni cyfyngedig drwy warant. Ymgorfforwyd yr Urdd ar 8 Mawrth 1932. Sefydlwyd o dan Femorandwm sy’n datgan amcanion a phwerau’r Cwmni a reolwyd gan Erthyglau Cymdeithasol.

Cred yr Ymddiriedolwyr yw bod yr elusen yn Endid Budd Cyhoeddus a’i fod yn cwrdd â’r anghenion a osodwyd yn adran 4 o’r Ddeddf Elusennau 2011.

Strwythur Sefydliadol

Yn ystod y cyfnod adrodd, rheolwyd yr Urdd o ddydd i ddydd gan Brif Weithredwr gyda chefnogaeth un ar ddeg pennaeth adrannol. Dangosir y strwuthur adrannol isod:

Cwmni Urdd Gobaith Cymru

Adroddiad yr Ymddiriedolwyr am y flwyddyn yn diweddu 31 Mawrth 2023

Strwythur - parhad

Yn ystod y cyfnod adrodd ariannol, gweithredwyd strwythur llywodraethu newydd yng Nghyfarfod Cyffredinol Blynyddol yr elusen. Sefydlwyd chwech Bwrdd Strategol i adrodd yn uniongyrchol i Fwrdd yr Ymddiriedolwyr ar faterion arbenigol yn ymwneud ag Adnoddau Dynol, Busnes, Prentisiaethau a Chwaraeon, Eisteddfod a'r Celfyddydau, Gwersylloedd, Rhyngwladol. Recriwtwyd aelodau i bob Bwrdd Strategol a cynhalwyd cyfarfodydd yn chwarterol yn ystod y cyfnod adrodd. Mae’r Urdd fel mudiad yn hynod ddiolchgar i’r llu o unigolion sydd yn gwirfoddoli i gefnogi’r holl rwydwaith yma.

Nodir aelodau bwrdd yr Ymddiriedolwyr (sydd hefyd yn gyfarwyddwyr yr elusen at ddiben deddfwriaeth cwmnïau) a wasanaethodd yn ystod y flwyddyn ac ar ddyddiad yr adroddiad yma ar dudalen 12.

Yn ystod y cyfnod adrodd, bu'r canlynol yn Llywyddion Anrhydeddus yr elusen:

Mr W Melville Jones
Mr S ab Edwards
Ms R Lewis

Dirprwyo

Mae'r Ymddiriedolwyr yn dirprwyo rheolaeth dydd i ddydd yr elusen i'r Prif Weithredwr, a'r Uwch Dîm Rheoli, a oedd yn cynnwys yn ystod y cyfnod adrodd:

Sian Lewis Prif Weithredwr
• Gwenno Williams Cyfarwyddwr Cyllid • Lowri Jones Cyfarwyddwr Gwersyll Llangrannog • Huw Antur Cyfarwyddwr Gwersyll Glan-llyn
Gary Lewis
Sian Eirian
Mali Thomas
Sian Morris Jones
Cyfarwyddwr Chwaraeon a Phrentisiaethau
Cyfarwyddwr Eisteddfod a'r Celfyddydau
Cyfarwyddwr Cyfathrebu a Datblygu Cyfarwyddwr Ieuenctid a Chymuned
Ceren Roberts Cyfarwyddwr Gwersyll Caerdydd

Cwmni Urdd Gobaith Cymru

Adroddiad yr Ymddiriedolwyr am y flwyddyn yn diweddu 31 Mawrth 2023

Recriwtio a Phenodi Ymddiriedolwyr Newydd

Mae'r Ymddiriedolwyr yn derbyn cyngor gan Gynghorwyr Cyfreithiol ac Archwilwyr yr elusen yn ogystal â'r Bwrdd Adnoddau Dynol sy'n cynnwys arbenigwyr ac ymarferwyr o’r diwydiant.

Mae Urdd Gobaith Cymru yn recriwtio ac yn penodi Ymddiriedolwyr newydd yn unol â'i Erthyglau Cymdeithasu, sy'n nodi y bydd yr Elusen, drwy benderfyniad yn y Cyfarfod Cyffredinol Blynyddol, yn:

Penodi person sydd wedi cytuno i gael ei enwebu'n Ymddiriedolwr
Ail-benodi Ymddiriedolwr presennol unwaith y bydd eu tymor tair blynedd wedi'i gwblhau

Penodir Ymddiriedolwyr newydd am gyfnod cychwynnol o 3 blynedd, gyda'r opsiwn o ymestyn eu tymor, ar ôl eu hail-ethol, am 3 blynedd arall.

Yn y broses hon mae'r Bwrdd yn cael cyngor gan amrywiaeth o rhanddeiliaid yr elusen, ac ar ôl hynny gofynnir i unigolion wneud cais am seddi gwag ar Fwrdd yr Ymddiriedolwyr. Yn ogystal, er mwyn sicrhau tryloywder, cyn y Cyfarfod Cyffredinol Blynyddol, rhoddir rhybudd y gall aelodau enwebu unigolion i'w hystyried yn Ymddiriedolwyr. Os bydd mwy o ymgeiswyr nag sydd o seddi gwag ar y bwrdd, cynhelir cyfweliadau er mwyn sicrhau bod yr ymgeiswyr fwyaf cymwys yn cael eu cyflwyno i’r Cyfarfod Cyffredinol Blynyddol.

Hyfforddiant ac Anwytho Ymddiriedolwyr Newydd

Pan benodir Ymddiriedolwyr newydd, cynigir gwybodaeth iddynt am eu dyletswyddau a'u cyfrifoldebau ac mae'r Urdd yn mabwysiadu ei weithdrefn anwytho arferol ar gyfer penodi aelodau newydd o staff. Mae hyn yn cynnwys hyfforddiant lle yn addas ar weithdrefnau a pholisïau'r Urdd. Gwneir asesiad o anghenion hyfforddi a cynigir hyfforddiant penodol i Ymddiriedolwyr newydd ar eu dyletswyddau a'u cyfrifoldebau.

Adroddiad ar Gyflogau a Thâl

Yn unol gyda’n hymrwymiad i sicrhau bod ein cyfraddau cyflog yn deg ac yn gystadleuol, cynhelir adolygiad cyflog a graddio llawn bob dwy blynedd, gyda'r adolygiad diweddaraf ar ddiwedd y cyfnod adrodd i sicrhau codiadau cyflog o 1 Ebrill 2023 ymlaen. Bydd hyn yn galluogi’r cwmni i ddenu a chadw ymgeiswyr o’r safon angenrheidiol ar gyfer swyddi gwag, sydd yn hanfodol i’n llwyddiant

Fe adolygwyd, diweddarwyd ,aseswyd a chynhaliwyd ymarfer meincnodi pob disgrifiad swydd ar draws y mudiad. Mae cydnabod y cyfrifoldebau a dyletswyddau o bob rôl yn golygu y gall pob cyflogai dderbyn cyflog teg ag addas. Yn yr un modd â chreu unrhyw rôl, cynhelir ymarfer meincnodi allanol hefyd i sicrhau asesiad teg a phriodol o gyflog ar gyfer y rôl.

Mae’r broses graddoli yn parhau i fod yn weithredol ac ar gael i staff, petai unrhyw newid sylweddol yn sgôp dyletswyddau a chyfrifioldebau swydd. Mi fydd disgrifiad swydd diwygiedig yn cael ein ystyried gan yr adran adnoddau dynol, a byddent yn cynnal 2 asesiad annibynnol o’r rôl gan ddefnyddio offeryn gwerthuso swyddi a ddewiswyd gan yr Urdd (‘ HR Inform’).

Bob blwyddyn, mae Bwrdd yr Ymddiriedolwyr yn asesu'r cyflogau a delir i staff ac yn ystyried, ac ar ba lefel, y gellir defnyddio cynnydd mewn costau byw mewn cyflogau ar gyfer y flwyddyn ariannol ganlynol. Gwneir hyn ochr yn ochr â rhagolygon o sefyllfa ariannol y sefydliad, cyllidebau arfaethedig ac mewn ymgynghoriad â'r Bwrdd Adnoddau Dynol a'r Bwrdd Busnes.

Mae'r Urdd wedi ymrwymo i fod yn gyflogwr Cyflog Byw, gan sicrhau bod ei chyflogau cychwynnol yn unol â chyfradd gyflog argymhellir gan y Sefydliad Cyflog Byw (‘ Living Wage Foundation’ ), (nid yw hyn yn cynnwys prentisiaid ar hyn o bryd). Yn ystod y cyfnod adrodd cafodd yr Urdd achrediad y Sefydliad Cyflog Byw, cydnabyddiaeth bod yr elusen yn bodloni meini prawf Cyflog Byw go iawn.

Amrywiaeth a Chynnwys Staff

Mae gan Urdd Gobaith Cymru ystod o bolisïau sy'n adlewyrchu deddfwriaeth gyfredol ac sy'n anelu at sicrhau bod ei staff yn cael eu cadw a'u cymell. Caiff y polisïau hyn eu hadolygu'n rheolaidd a chânt eu gwirio ar gydraddoldeb cyn eu gweithredu. Mae'r elusen wedi ymrwymo i gyfle cyfartal yn ein harferion cyflogaeth. Yn benodol, nod yr Urdd yw sicrhau nad oes unrhyw gyflogai posibl neu wirioneddol yn cael triniaeth fwy neu lai ffafriol ar sail oedran, anabledd, tarddiad ethnig neu genedlaethol, rhyw, statws priodasol neu statws rhiant, cenedligrwydd, cred wleidyddol, hil, crefydd, neu gyfeiriadedd rhywiol. Adlewyrchir hyn ym mholisi cydraddoldeb ac amrywiaeth y Mudiad, sydd yn amlinellu ymrwymiad yr Urdd i sicrhau cydraddoldeb ac amrywiaeth drwy ei holl weithgareddau, ac i sicrhau bod pob cyflogai, ymgeisydd am swydd, aelod, gwirfoddolwr, pobol ifanc, ymwelydd a chontractwr yn cael eu trin yn deg. Mae’r ymrwymiad yma wedi ei selio ar gydgysylltiad a chanfyddiad i oedran, anabledd, ailbennu rhywedd, priodas a phartneriaeth sifil, beichiogrwydd a mamolaeth, hil, crefydd a chred, rhyw neu gyfeiriadedd rhywiol.

Cwmni Urdd Gobaith Cymru

Adroddiad yr Ymddiriedolwyr am y flwyddyn yn diweddu 31 Mawrth 2023

Amrywiaeth a Chynnwys Staff – parhad

Mae system Adnoddau Dynol yr elusen, CIPHR, yn lle diogel i staff rannu manylion personol mewn perthynas â data cyfle cyfartal. Lawsnsiwyd ymgyrch yn gofyn i staff fewngofnodi a sicrhau bod eu manylion yn gyfoes, yn gywir ac mor gyflawn â phosibl i sicrhau gwell dealltwriaeth o ddata y gweithlu. Nid y cwblhaur’r data yma yn orfodol, fodd bynnag mae annog i wneud hynny yn sicrhau bod y cymorth gorau posibl yn cael ei darparu i bob cyflogai. Bydd y data hefyd yn galluogi’r Urdd i adrodd yn fwy cywir ar amrywiaeth staff. Mae'r Urdd wedi cofrestru i fod yn Gyflogwr Ymroddedig Hyderus o ran Anabledd, gyda'r dystysgrif lefel 1 wedi ei derbyn. Bydd yr achrediad yn cael ei ddefnyddio fel rhan o ymgyrchoedd recriwtio gyda'r nod o recriwtio a denu rhwydwaith mwy amrywiol o ymgeiswyr.

Mae cyfathrebu yn allweddol ym mhob un o weithgareddau yr elusen ac mae sicrhau bod staff yn cael eu diweddaru ac yn ymwybodol o ddatblygiadau ar draws y sefydliad yn hanfodol. Mae nifer o adnoddau yn cael ei defnyddio i sicrhau bod hyn yn effeithiol, er enghraifft diweddariadau rheolaidd drwy y rhwydwaith Timau a system Adnoddau Dynol yr elusen, lle gellir postio cyhoeddiadau a rhannu polisïau a dogfennau newydd. Mae hefyd yn hanfodol i staff dderbyn diweddariadau rheolaidd gan y Prif Weithredwr, sydd wedi bod yn adnodd hanfodol wedi diwedd y cyfnod adrodd o ystyried yr heriau y mae'r Urdd a'r gymdeithas ehangach wedi'u hwynebu.

Mae'r gadwyn gyfathrebu o fewn yr Urdd yn galluogi i wybodaeth gael ei lledaenu i lawr o'r brig drwy gydol y strwythur staffio – o Gyfarfodydd Bwrdd yr Ymddiriedolwyr, i'r Uwch Dîm Rheoli, i Reolwyr a Staff adrannol. Mae'r Uwch Dîm Rheoli yn cyfarfod yn rheolaidd i drafod unrhyw newidiadau, datblygiadau a materion a wynebir gan y sefydliad a rhoddir gwybod i'r staff am unrhyw ffactorau pwysig sy'n effeithio ar yr elusen gyfan a'u hadrannau a'u rolau hwythau yn benodol.

Mi fydd Fforwm Staff, grwp cynrychiolaeth staff sydd yn cael ei dewis gan y gweithlu yn cael ei hail ddechrau yn 2023 gyda’r nod o ddatblygu a hybu ymgysylltiad staff.

Bwrdd Adnoddau Dynol

Ymhlith y byrddau strategol y mae'r Ymddiriedolwyr yn dirprwyo rhywfaint o gyfrifoldeb iddynt mae'r Bwrdd Adnoddau Dynol sy'n cynnwys arbenigwyr Adnoddau Dynol amrywiol, gan sicrhau bod cyngor yn cael ei ddarparu a bod penderfyniadau'n cael eu gwneud gyda budd eu profiad, eu cyfeiriad a'u harweiniad.

Yr Amgylchedd

Mae Cwmni Urdd Gobaith Cymru wedi ymrwymo i sicrhau gwelliannau parhaus i'w weithdrefnau a'i ddefnydd o adnoddau, er mwyn lleihau ei ôl troed carbon. Mae'r Urdd yn cydnabod yr Argyfwng Hinsawdd a'i nod yw gosod targed i fod yn sefydliad carbon niwtral erbyn 2050. Datblygu cynaliadwyedd yw hanfod Deddf Cenedlaethau'r Dyfodol a nod yr Urdd yw gwella lles amgylcheddol Cymru drwy gymhwyso a gweithredu ei pholisi amgylcheddol.

Adroddiad Syml ar Ynni a Charbon (SECR)

Dan rheoliadau SECR mae’r Urdd yn sefydliad 'mawr heb ei ddyfynni’ ac felly mae'n ofynnol i adrodd yn flynyddol ar allyriadau nwyon tŷ gwydr yn deillio o Trydan, Nwy a Thrafnidiaeth Gwmpas 1 a 2.

Methodoleg

Y cyfnod adrodd yw'r flwyddyn ariannol ddiweddaraf 1 Ebrill 2022 hyd 31 Mawrth 2023. Lluniwyd yr adroddiad hwn yn unol â 'Chanllawiau Adrodd Amgylcheddol: Cynnwys canllawiau symlach ar adrodd ar ynni a charbon' y BEIS Mawrth 2019, a methodoleg yr EMA ar gyfer Adrodd SECR. Mae'r holl allyriadau mesuredig o weithgareddau y mae gan y sefydliad reolaeth ariannol drostynt wedi'u cynnwys fel sy'n ofynnol o dan Reoliadau Cwmnïau (Adroddiad Cyfarwyddwyr) a Phartneriaethau Atebolrwydd Cyfyngedig (Adroddiad Ynni a Charbon) 2018, oni nodir yn wahanol. Cyfrifwyd y ffigurau carbon gan ddefnyddio ffactorau trosi carbon BEIS 2020 ar gyfer pob tanwydd. Dewiswyd mesur dwysedd trosiant er mwyn cymharu allyriadau â thwf y cwmni ac er cysondeb â busnesau tebyg ac adolygiad o sefyllfa'r farchnad.

Cwmni Urdd Gobaith Cymru

Adroddiad yr Ymddiriedolwyr

am y flwyddyn yn diweddu 31 Mawrth 2023

Data Ôl Troed Carbon

Cwmpas	Disgrifiad	2023	2022	2021	2020
Cwmpas 1	Llosgi tanwydd ar safle a chludiant	498 tCO2e	427 tCO2e	332 tCO2e	587 tCO2e
Cwmpas 2	Ynni a brynwyd – ar sail lleoliad	171 tCO2e	132 tCO2e	103 tCO2e	207 tCO2e
	Ynni a brynwyd – ar sail marchnad	73 tCO2e	35 tCO2e	93 tCO2e	231 tCO2e
Cymhareb dwysedd	Ar sail lleoliad	38.2 tCO2e/£1m trosiant	53.9 tCO2e/£1m trosiant	45.9 tCO2e/£1m trosiant	66.5 tCO2e/£1m trosiant
	Ar sail marchnad	33.2 tCO2e/£1m trosiant	45.3 tCO2e/£1m trosiant	44.9 tCO2e/£1m trosiant	68.5 tCO2e/£1m trosiant

Mae allyriadau a defnydd ynni’r Urdd i gyd wedi cynyddu ers y cyfnod adrodd blaenorol, er yn is na’r cyfnod cyn pandemig COVID yn 2019/20. Mae’r cynnydd yma o ganlyniad i gynyddu capasiti y gwersylloedd ar gyfer cyrsiau preswyl ag ail ddechrau digwyddiadau Chwaraeon a’r Eisteddfod am y tro cyntaf ers pandemig COVID yn ystod y flwyddyn ariannol.

Yn ystod y cyfnod, gweithredodd yr Urdd rai gwelliannau effeithlonrwydd ynni yn dilyn yr argymhellion archwiliad ynni manwl yn y ddwy ganolfan breswyl fwyaf, Llangrannog a Glan Llyn, gyda'r bwriad o ddatblygu strategaeth net a chyfleoedd arbed ynni ar gyfer cydymffurfiaeth ESOS.

ADRAN 172 - DATGANIAD YR YMDDIRIEDOLWYR

Mae'r Cyfarwyddwyr yn deall eu cyfrifoldebau i hyrwyddo llwyddiant y Cwmni ac maent yn ymwybodol o'u dyletswydd o dan a.172 o Ddeddf Cwmnïau 2006 i weithredu yn y ffordd y maent yn ystyried, yn ddidwyll, fyddai fwyaf tebygol o hyrwyddo llwyddiant y Cwmni er budd ei aelodau yn ei gyfanrwydd ac, wrth wneud hynny, gan roi sylw i (ymhlith materion eraill)):

Canlyniadau tebygol unrhyw benderfyniad yn y tymor hir
Buddiannau gweithwyr y Cwmni
Yr angen i feithrin perthynas fusnes y Cwmni â’i chyflenwyr, cwsmeriaid ac eraill
Effaith gweithrediadau'r Cwmni ar y gymuned a'r amgylchedd
Dymunoldeb y Cwmni i gynnal enw da am safonau uchel o ymddygiad busnes
• Yr angen i weithredu'n deg rhwng aelodau'r Cwmni, (y "materion a.172(1)").

Canlyniadau Tebygol unrhyw Benderfyniadau yn y Tymor Hir

Mae'r Bwrdd yn parhau i gofio y gall ei benderfyniadau strategol fod â goblygiadau hirdymor i'r busnes a'i rhanddeiliaid, ac asesir y goblygiadau hyn yn ofalus.

Yn ystod y flwyddyn, wrth gymeradwyo cyllideb yr Urdd fe roddodd Bwrdd yr Ymddiriedolwyr sylw i'r canlynol:

Ymgorffori y gyfundrefn Llywodraethant newydd y Byrddau Strategol y sefydlwyd yn y flwyddyn blaenorol. Fe wnaeth pob bwrdd gwrdd yn chwarterol yn ystod y flwyddyn
Sicrhau llais Pobl ifanc o fewn y llywodraethant, a chynnwys seddi i bobl ifanc ar bob un o'r Byrddau Strategol
Trefniadau dathliadau canmlwyddiant yr Urdd
• Parhau i ail adeiladu’r gweithlu yn dilyn effaith COVID ar y gweithlu

Buddiannau Gweithwyr y Cwmni

Mae gwella ymgysylltiad gweithwyr yn rhan annatod o ddiwylliant yr Urdd. Mae uwch reolwyr yn cymryd rhan weithredol mewn ymgysylltu â staff drwy gyfathrebiadau wyneb yn wyneb ac electronig wythnosol. Mae'r cyfarfodydd hyn yn rhoi'r wybodaeth ddiweddaraf i staff am ddatblygiadau busnes ac yn rhoi cyfle i godi cwestiynau ac ateb cwestiynau'n uniongyrchol.

Mae'r Ymddiriedolwyr yn derbyn diweddariadau rheolaidd ar faterion gweithwyr gan y Prif Weithredwr, sy'n mynychu cyfarfodydd Bwrdd yr Ymddiriedolwyr.

Mae rôl y Bwrdd Adnoddau Dynol, sydd yn cwrdd yn chwarterol, yn cynnwys:

Cefnogi'r Prif Weithredwr a Pennaeth yr adran Adnoddau Dynol i lunio cynllun strategol i ddatblygu’r gweithlu gan gymeradwyo’r fersiwn terfynol
Cefnogi denu, cadw a datblygu gweithlu cynhwysol
Rhannu arweiniad a chefnogaeth mewn meysydd cyflogaeth penodol
Cyflwyno argymhellion i Fwrdd Ymddiriedolwyr yr Urdd ar faterion Adnoddau Dynol.

Cwmni Urdd Gobaith Cymru

Adroddiad yr Ymddiriedolwyr am y flwyddyn yn diweddu 31 Mawrth 2023

Ymgysylltu â Rhanddeiliaid

Mae'r Ymddiriedolwyr yn cydnabod cefnogaeth a chyfraniad nifer o rhanddeiliaid mewnol allweddol yr Elusen (aelodau a gwirfoddolwyr yr Urdd) a rhanddeiliaid allanol (y cyhoedd, partneriaid cyflenwi, cyllidwyr, awdurdodau lleol, Llywodraeth Cymru, cyflenwyr, cwsmeriaid a noddwyr).

Yn ystod y flwyddyn hon, ymestynnwyd cysylltiad yr Urdd gyda rhandaliad, wrth ddarparu lloches i ffoaduriaid Wcrain yng Ngwersyll Llangrannog. Roedd yr Urdd yn rhan o ymgyrch Llywodraeth Cymru i gefnogi dinasyddion Wcrain oedd yn ffoi ac yn ceisio lloches. Hwyluswyd hyn gan Llywodraeth Cymru, a’r awdurdodau lleol.

Mae'r Ymddiriedolwyr yn parhau i fod yn ymrwymedig i ymgysylltu'n effeithiol â'r holl rhanddeiliaid ac maent yn ymwybodol bod llwyddiant yr Urdd yn dibynnu ar ei allu i ymgysylltu'n effeithiol, cydweithio'n adeiladol ac ystyried barn rhanddeiliaid. Mae'r Ymddiriedolwyr yn ystyried ac yn trafod gwybodaeth o bob rhan o'r sefydliad er mwyn deall effaith gweithrediadau'r Urdd a diddordebau a barn ein rhanddeiliaid allweddol. Mae'r Ymddiriedolwyr hefyd yn adolygu perfformiad ariannol a gweithredol, yn ogystal â gwybodaeth sy'n cwmpasu meysydd fel risgiau allweddol, cydymffurfiaeth gyfreithiol a rheoleiddiol.

Darperir y wybodaeth hon i'r Ymddiriedolwyr drwy adroddiadau rheolaidd a ddosbarthwyd cyn pob cyfarfod o Fwrdd yr Ymddiriedolwyr a thrwy gyflwyniadau wyneb yn wyneb gan uwch reolwyr a staff eraill pan fo'n briodol.

Mae strwythur Llywodraethu'r Urdd yn allweddol i ymgysylltu â rhanddeiliaid. Mae Pwyllgorau a Byrddau Rhanbarth yn eistedd yn rheolaidd yn ystod y flwyddyn. Mae'r rhain yn cynnwys gwirfoddolwyr, aelodau a rhanddeiliaid a phartneriaid eraill yn ogystal â dirprwyaeth o Ymddiriedolwyr a staff ac maent yn rhoi barn, adborth ac arweiniad i'r Ymddiriedolwyr gan roi cyfleoedd i Ymddiriedolwyr ymgysylltu'n uniongyrchol ag aelodau a gwirfoddolwyr.

Yn unol a’r strwythur llywodraethant, mae’r byrddau strategol canlynol yn gweithredu:

Adnoddau Dynol
Busnes
Chwaraeon a Phrentisiaethau
Eisteddfod a'r Celfyddydau
Gwersylloedd

Mae rhanddeiliaid yn derbyn diweddariad drwy gylchlythyr rheolaidd gan y Prif Weithredwr.

Hyrwyddir y Cwmni i'r holl rhanddeiliaid drwy’r cyfryngau ac ymrwymiadau cyhoeddus gan Gadeirydd yr Ymddiriedolwyr, Llywydd yr Urdd a'r Prif Weithredwr.

Effaith Gweithrediadau'r Cwmni ar y Gymuned a'r Amgylchedd

Mae'r Ymddiriedolwyr wedi ymrwymo i gefnogi cymunedau ledled Cymru ond maent yn rhoi ystyriaeth arbennig i'r rhanbarthau hynny lle mae prif ganolfannau preswyl yr Urdd wedi'u lleoli, a chyfrifoldeb yr elusen fel cyflogwr lleol, cwsmer i fusnesau lleol yn ogystal â'i heffaith amgylcheddol yn yr ardaloedd hynny.

Mae'r Urdd wedi ymrwymo drwy ei pholisi amgylcheddol i leihau ei heffaith amgylcheddol drwy leihau ôl troed carbon ei weithgareddau a'r adnoddau naturiol y mae'n eu defnyddio. Yn Ionawr 2023, comisiynwyd ‘ECA Business Energy’ i gwblhau archwiliad o ddefnydd ynni a’r allyriadau carbon yr Urdd. Yn sgil hyn mae’r Urdd wedi ymrwymo i fod yn Sero Net erbyn 2050.

Mae'r Urdd yn cefnogi cymunedau, trwy gyflogaeth leol a'r gadwyn gyflenwi leol. Mae'r Urdd yn cyfrannu'n arbennig at gydlyniant cymunedol drwy gyflwyno ystod o gyfleoedd i bobl ifanc a gwirfoddolwyr o'r cymunedau lleol ym mhrif ganolfannau cyflogaeth yr elusen ac o'u cwmpas

Cynnal Enw Da am Safonau Ymddygiad Busnes Uchel

Mae'r Bwrdd yn ymfalchïo yn ei hanes hir o onestrwydd ac uniondeb yn ei drafodion busnes. Mae'n cydnabod pwysigrwydd gweithredu fframwaith llywodraethu corfforaethol cadarn.

Yr Angen i Weithredu'n Deg Rhwng Aelodau

Mae holl aelodau'r Bwrdd wedi cwblhau datganiad diddordeb ac archwiliad sgiliau. Mae hyn yn sicrhau bod eu profiad a’u gwybodaeth sgiliau yn cyd-fynd ag amcanion yr elusen.

Cwmni Urdd Gobaith Cymru

Adroddiad yr Ymddiriedolwyr am y flwyddyn yn diweddu 31 Mawrth 2023

CYFEIRNODAU A MANYLION GWEINYDDOL Rhif Cofrestredig y Cwmni

00263310 (Cymru a Lloegr)

Rhif Cofrestredig yr Elusen 524481

Swyddfa gofrestredig Adran Ariannol Gwersyll Yr Urdd Glan-Llyn Llanuwchllyn Y Bala Gwynedd LL23 7ST

Ymddiriedolwyr

Ms E C Davies Mr D Davies Mr T D Jones Mr G Morris Mrs M Parry Ms A Parry (ymddiswyddodd 5ed Rhagfyr 2022) Mr D Price (ymddiswyddodd 18[eg] Hydref 2023) Mr R Tomos, (ymddiswyddodd 12[fed] Medi 2022) Mr I A Walters, Is-Gadeirydd Miss N Haf Miss S Ff Dafydd (ymddiswyddodd 1[af] Mehefin 2023) Mr G S Parry (ymddiswyddodd 19[eg] Ebrill 2023) Mrs N Bennett, Cadeirydd Ms G Davies Mrs M Emlyn (apwyntiwyd 5ed Rhagfyr 2022), Is-Gadeirydd Mr R J O’Rourke (apwyntiwyd 5ed Rhagfyr 2022) Ms A S Williams (apwyntiwyd 5ed Rhagfyr 2022)

Archwilwyr

Ashmole & Co. Cyfrifwyr Ardystiedig Siartredig ac Archwilwyr Cofrestredig 18 Stryd Fawr Llanymddyfri Sir Gaerfyrddin SA20 0PU

Bancwyr

HSBC plc 19 Y Stryd Fawr Aberystwyth Ceredigion SY23 1DE

Rheolwyr Buddsoddiadau

Canaccord Genuity Wealth Management Anson House 1 Cae'r Llynen Llandudno Junction Conwy LL31 9LS

Prif Gynghorwyr Cyfreithiol

Hugh James Two Central Square Caerdydd CF10 1FS

Cwmni Urdd Gobaith Cymru

Adroddiad yr Ymddiriedolwyr

am y flwyddyn yn diweddu 31 Mawrth 2023

DATGANIAD O GYFRIFOLDEBAU’R YMDDIRIEDOLWYR

Yr Ymddiriedolwyr (sydd hefyd yn gyfarwyddwyr o Gwmni Urdd Gobaith Cymru at ddiben cyfraith cwmnïau) sydd yn gyfrifol am baratoi Adroddiad yr Ymddiriedolwyr a’r cyfrifon ariannol yn unol â deddfwriaeth cymwys a Safonau Cyfrifyddol y Deyrnas Unedig (Arfer Cyfrifyddol Derbyniol Cyffredinol y Deyrnas Unedig).

Mae cyfraith cwmnïau yn ei gwneud yn ofynnol i'r Ymddiriedolwyr baratoi datganiadau ariannol ar gyfer pob blwyddyn ariannol sy'n rhoi darlun cywir a theg o sefyllfa'r cwmni elusennol ac o’r adnoddau derbynnir ac y’u defnyddiwyd, gan gynnwys incwm a gwariant, gan y cwmni elusennol ar gyfer y cyfnod hwnnw. Wrth baratoi'r datganiadau ariannol hynny, mae'n ofynnol i'r ymddiriedolwyr

dewis polisïau cyfrifo addas ac yna eu cymhwyso'n gyson;
dilyn y dulliau a'r egwyddorion yn yr adroddiad ‘Datganiadau o Arferion a Argymhellwyd i Elusennau’ (SORP);
llunio barnau ac amcangyfrifon sy'n rhesymol ac yn ddarbodus;
datgan a yw safonau cyfrifyddu cymwys wedi eu dilyn, yn amodol ar unrhyw wyriadau perthnasol a ddatgelir ac eglurir yn y datganiadau ariannol;
paratoi'r datganiadau ariannol ar sail busnes gweithredol (‘ going concern’ ) oni bai ei bod yn amhriodol tybio y bydd y cwmni elusennol yn parhau mewn busnes.

Mae’r Ymddiriedolwyr yn gyfrifol am gadw cofnodion cyfrifyddol addas sy’n datgelu sefyllfa ariannol y Cwmni’n gymharol gywir ar unrhyw adeg a hefyd yn eu galluogi i sicrhau bod y datganiadau cyllidol yn cydymffurfio â Deddf Cwmnïau 2006. Mae ganddynt hefyd gyfrifoldeb i warchod asedion y Cwmni ac yna i gymryd camau rhesymol i atal a darganfod twyll neu afreoleidd-dra arall.

Cyn belled a bo’r Ymddiriedolwyr yn ymwybodol:

nid oes unrhyw wybodaeth archwilio berthnasol nad yw archwilwyr y cwmni elusennol yn ymwybodol ohoni; ac
mae'r Ymddiriedolwyr wedi cymryd pob cam y dylent fod wedi'u cymryd i sicrhau eu bod yn ymwybodol o unrhyw wybodaeth archwilio berthnasol ac i sicrhau bod yr archwilwyr yn ymwybodol o'r wybodaeth honno.

Mae’r Ymddiriedolwyr yn gyfrifol am gynnal a sicrhau cywirdeb y wybodaeth gorfforaethol ac ariannol a gynhwysir ar wefan y Cwmni Elusennol.

Cymeradwywyd adroddiad yr ymddiriedolwyr yn ogystal â’r adroddiad strategaeth gan yr Ymddiriedolwyr, fel cyfarwyddwyr y cwmni, ar 14 Rhagfyr 2023 ac fe’i llofnodwyd ar eu rhan gan:

Nia Bennett – Cadeirydd, Bwrdd yr Ymddiriedolwyr

Adroddiad yr Archwilwyr Annibynnol i Aelodau Cwmni Urdd Gobaith Cymru

Barn

Rydym wedi archwilio datganiadau ariannol Cwmni Urdd Gobaith Cymru (y ‘cwmni elusennol’) am y flwyddyn hyd at 31 Mawrth 2023, sy’n cynnwys Datganiad o Weithgareddau Ariannol, Mantolen, Datganiad Llif Arian yn ogystal â nodiadau priodol, a chrynodeb o’r polisïau cyfrifyddu arwyddocaol. Paratowyd y datganiadau ariannol yn unol â fframwaith cyfraith berthnasol ynghyd a Safonau Cyfrifyddol y Deyrnas Unedig (Arferion Cyfrifyddu a Dderbynnir yn Gyffredinol y Deyrnas Unedig).

Yn ein barn ni mae’r datganiadau ariannol:
yn rhoi darlun cywir a theg o faterion y cwmni elusennol ar 31 Mawrth 2023 ac o’r adnoddau a dderbyniwyd ac a ddefnyddiwyd, gan gynnwys ei incwm a’i wariant, am y flwyddyn a ddaeth i ben ar y dyddiad hwnnw;
wedi eu paratoi’n briodol yn unol â’r Arferion Cyfrifyddu a Dderbynnir yn Gyffredinol yn y Deyrnas Unedig; ac
wedi eu paratoi yn unol â Deddf Cwmnïau 2006.

Sail ar gyfer barn

Cynhaliwyd ein harchwiliad yn unol â Safonau Rhyngwladol ar Archwilio (DU) (SRA (DU)) a chyfraith berthnasol. Mae ein cyfrifoldebau ni yn unol â’r safonau hynny wedi eu disgrifio ymhellach yn ein hadroddiad ni, yn adran cyfrifoldebau’r Archwilwyr ar gyfer yr archwiliad o’r datganiadau ariannol. Rydym yn annibynnol i’r cwmni elusennol yn unol â gofynion moesegol sy’n berthnasol i’n harchwiliad o’r datganiadau ariannol yn y DU, gan gynnwys Safonau Moesegol y Cyngor Adrodd Ariannol, ac rydym wedi cyflawni ein cyfrifoldebau moesegol eraill yn unol â’r gofynion hyn. Rydym o’r farn bod y dystiolaeth archwilio rydym wedi ei chasglu yn ddigonol ac yn briodol i roi sail ar gyfer ein barn.

Casgliadau ynghylch busnes gweithredol

Nid oes gennym unrhyw beth i’w nodi ynghylch y materion isod y mae’r SRA (DU) yn mynnu ein bod yn adrodd arnynt:

pan nad yw defnydd yr ymddiriedolwyr o'r sail busnes gweithredol o gyfrifyddu wrth baratoi'r datganiadau ariannol yn briodol; neu
pan nad yw’r ymddiriedolwyr wedi datgelu yn y datganiadau ariannol unrhyw ansicrwydd sylweddol a allai fwrw amheuaeth sylweddol dros allu’r cwmni elusennol i barhau i fabwysiadu’r sail cyfrifo busnes gweithredol am gyfnod o ddeuddeg mis o leiaf, ar ôl y dyddiad y cafodd y datganiadau ariannol eu cymeradwyo i’w cyhoeddi.

Gwybodaeth bellach

Yr Ymddiriedolwyr sy’n gyfrifol am y wybodaeth arall. Mae’r wybodaeth arall yn cynnwys y wybodaeth sydd wedi eu cynnwys yn yr Adroddiad Blynyddol, ar wahân i’r datganiadau ariannol ac Adroddiad yr Archwilwyr Annibynnol ar y datganiadau hynny.

Nid yw ein barn ar y datganiadau ariannol yn ymdrin â'r wybodaeth arall ac, ac eithrio i'r graddau a nodir yn benodol fel arall yn ein hadroddiad, nid ydym yn mynegi unrhyw fath o gasgliad sicrwydd arno.

Yng nghyswllt ein harchwiliad o’r datganiadau ariannol, ein cyfrifoldeb ni yw darllen y wybodaeth arall a, thrwy hynny, ystyried a oes anghysondeb sylweddol rhwng y wybodaeth arall a’r datganiadau ariannol neu’r wybodaeth rydym ni wedi ei chasglu yn ystod yr archwiliad, neu a yw’n ymddangos bod y wybodaeth wedi ei chamddatgan yn sylweddol. Os ydym ni, ar sail y gwaith rydym wedi ei wneud, yn dod i’r casgliad bod y wybodaeth bellach hon wedi ei chamddatgan yn sylweddol, mae’n rhaid i ni adrodd am hynny. Does gennym ni ddim i’w adrodd yn hyn o beth.

Barn ar faterion arall a bennir gan Ddeddf Cwmnïau 2006

Yn ein barn ni, yn seiliedig ar y gwaith a wnaed yn ystod yr archwiliad:

mae’r wybodaeth a ddarparwyd yn Adroddiad yr Ymddiriedolwyr, ar gyfer y flwyddyn ariannol y mae’r datganiadau ariannol yn cael eu paratoi ar ei chyfer, yn gyson â’r datganiadau ariannol; ac
mae Adroddiad yr Ymddiriedolwyr gan gynnwys yr Adroddiad Strategol wedi ei baratoi yn unol â gofynion cyfreithiol perthnasol.

Materion yr ydym yn adrodd arnynt fel eithriad

Yn sgil y wybodaeth a’r ddealltwriaeth o’r cwmni elusennol a’i sefyllfa a gafwyd yn ystod yr archwiliad, nid ydym wedi dod ar draws unrhyw gamddatganiadau sylweddol yn Adroddiad yr Ymddiriedolwyr.

Nid oes gennym unrhyw beth i’w adrodd ynghylch y materion isod, y mae Deddf Cwmnïau 2006 yn mynnu ein bod ni’n adrodd arnynt i chi os byddwn ni o’r farn:

nad oes cofnodion cyfrifyddu digonol wedi eu cadw, neu na chafwyd ffurflenni priodol ar gyfer ein harchwiliad gan ganghennau na ymwelwyd â hwy; neu
nad yw’r datganiadau ariannol yn cyd-fynd â’r ffurflenni na’r cofnodion cyfrifyddu; neu
nad yw rhai o daliadau cydnabyddiaeth yr ymddiriedolwyr, a nodir gan y gyfraith, wedi cael eu datgan; neu
nad ydym wedi cael yr holl wybodaeth neu esboniadau angenrheidiol ar gyfer ein harchwiliad.

Adroddiad yr Archwilwyr Annibynnol i Aelodau Cwmni Urdd Gobaith Cymru

Cyfrifoldebau ymddiriedolwyr

Fel yr esboniwyd yn fanylach yn Natganiad Cyfrifoldebau’r Ymddiriedolwyr, yr ymddiriedolwyr (sydd hefyd yn gyfarwyddwyr y cwmni elusennol at ddibenion cyfraith cwmnïau) sy’n gyfrifol am baratoi’r datganiadau ariannol ac am fod yn fodlon bod y datganiadau yn rhoi darlun cywir a theg. Yr ymddiriedolwyr sydd hefyd yn gyfrifol am reolaeth fewnol o’r fath y mae’r ymddiriedolwyr yn ystyried sydd yn angenrheidiol er mwyn sicrhau bod y datganiadau ariannol yn cael eu paratoi heb unrhyw gamddatganiadau sylweddol, boed hynny drwy dwyll neu gamgymeriad.

Wrth baratoi’r datganiadau ariannol, yr ymddiriedolwyr sy’n gyfrifol am asesu gallu’r cwmni elusennol i barhau fel busnes gweithredol a datgelu, lle bo’n briodol, faterion ynghylch y busnes gweithredol a defnyddio’r sail cyfrifo busnes cyfredol oni bod yr ymddiriedolwyr naill ai’n bwriadu diddymu’r cwmni elusennol neu ddirwyn y gweithrediadau i ben, neu pan mai dyna yw’r unig opsiwn realistig.

Ein cyfrifoldebau ar gyfer archwiliad y datganiadau ariannol

Ein hamcanion yw cael sicrwydd rhesymol ynghylch a yw’r datganiadau ariannol ar y cyfan yn rhydd o gamddatganiadau materol ai peidio, boed hynny oherwydd twyll neu wall, ac i gyflwyno Adroddiad yr Archwilwyr Annibynnol sy’n cynnwys ein barn. Mae sicrwydd rhesymol yn lefel uchel o sicrwydd, ond nid yw’n warant y bydd archwiliad wedi ei gynnal yn unol â SRA (DU) yn darganfod camddatganiadau materol bob tro lle bo camddatganiadau materol yn bodoli. Gall gamddatganiadau godi drwy dwyll neu wall, ac fe’u hystyrir yn faterol os, yn unigol neu fel cyfanswm, y gellir disgwyl yn rhesymol iddynt ddylanwadu ar benderfyniadau economaidd defnyddwyr ar sail y datganiadau ariannol yma.

Achosion o beidio â chydymffurfio â chyfreithiau a rheoliadau yw afreoleidd-dra. Amcanion ein harchwiliad yw cael digon o dystiolaeth archwilio priodol ynghylch cydymffurfio â chyfreithiau a rheoliadau sy'n cael effaith uniongyrchol ar benderfynu ar symiau a datgeliadau sylweddol yn y datganiadau ariannol, cyflawni gweithdrefnau archwilio er mwyn helpu nodi achosion o beidio â chydymffurfio â chyfreithiau a rheoliadau eraill a allai gael effaith sylweddol ar y datganiadau ariannol, ac i ymateb yn briodol i ddiffyg cydymffurfio â chyfreithiau a rheoliadau a nodwyd yn ystod yr archwiliad.

O ran twyll, amcanion ein harchwiliad yw nodi ac asesu'r risg o gamddatganiad sylweddol o'r datganiadau ariannol oherwydd twyll, casglu digon o dystiolaeth archwilio priodol ynghylch y risgiau aseswyd o gamddatganiad sylweddol trwy dwyll gan ddylunio a gweithredu ymatebion priodol ac ymateb yn briodol i dwyll neu dwyll tybiedig a nodwyd yn ystod yr archwiliad.

Fodd bynnag, prif gyfrifoldeb y rheolwyr, gyda goruchwyliaeth y rhai sy'n gyfrifol am lywodraethu, yw sicrhau bod gweithrediadau'r endid yn cael eu cynnal yn unol â darpariaethau cyfreithiau a rheoliadau ac ar gyfer atal a chanfod twyll.

Wrth asesu a nodi’r risgiau o gamddatganiad sylweddol mewn perthynas ag afreoleidd-dra, gan gynnwys twyll, fe wnaeth y tîm archwilio:

gael dealltwriaeth o natur y diwydiant a'r sector, gan gynnwys y fframwaith cyfreithiol a rheoleiddiol y mae'r elusen yn gweithredu ynddo a sut mae'n cydymffurfio â'r fframwaith cyfreithiol a rheoleiddiol;
holi'r rheolwyr, a'r rhai sy'n gyfrifol am lywodraethu, am eu hasesiad a chydnabyddiaeth eu hunain o beryglon afreoleidddra, gan gynnwys unrhyw achosion gwirioneddol, tybiedig neu honedig o dwyll;
drafod materion ynghylch peidio â chydymffurfio â chyfreithiau a rheoliadau a sut y gallai twyll ddigwydd gan gynnwys asesu sut a ble y gallai'r datganiadau ariannol fod yn agored i dwyll.

O ganlyniad i'r gweithdrefnau hyn, rydym yn ystyried y cyfreithiau a'r rheoliadau mwyaf arwyddocaol sy'n cael effaith uniongyrchol ar y datganiadau ariannol yw SoRP Elusennau, FRS 102, Deddf Cwmnïau 2006 a Deddf Elusennau 2011. Gwnaethom gynnal gweithdrefnau archwilio i ganfod diffyg cydymffurfio a allai gael effaith sylweddol ar y datganiadau ariannol a oedd yn cynnwys adolygu’r datgeliadau yn y cyfrifon.

Nododd y tîm archwilio mai’r risg mwyaf i gamddatganiad sylweddol trwy dwyll fyddai o ganlyniad i’r rheolwyr yn diystyru rheolaethau mewnol. Roedd y gweithdrefnau archwilio a berfformiwyd yn cynnwys ond nid oeddent wedi'u cyfyngu i brofi cyfnodolion ac addasiadau eraill a gwerthuso'r rhesymeg fusnes mewn perthynas ag unrhyw drafodion sylweddol, anarferol a wnaed y tu allan i gwrs busnes arferol.

Mae disgrifiad pellach o’n cyfrifoldebau ar gyfer archwiliad y datganiadau ariannol i’w gael ar wefan y Cyngor Adrodd Ariannol sef, www.frc.org.uk/auditorsresponsibilities. Mae’r disgrifiad yn ffurfio rhan o’n Adroddiad yr Archwilwyr Annibynnol.

Adroddiad yr Archwilwyr Annibynnol i Aelodau Cwmni Urdd Gobaith Cymru

Defnydd o’n hadroddiad

Gwnaed yr adroddiad yma i aelodau’r cwmni elusennol yn unig, fel corff, yn unol â Phennod 3 o Ran 16 o Ddeddf Cwmnïau 2006. Gwneir ein gwaith archwilio er mwyn i ni adrodd i aelodau’r cwmni elusennol ar y materion hynny mae’n ofynnol i ni yn adrodd arnynt yn adroddiad yr archwilwyr ac nid at bwrpas arall. I’r graddau llawnaf a ganiateir gan y gyfraith, nid ydym yn derbyn neu yn cymryd cyfrifoldeb am ein gwaith archwilio, am yr adroddiad yma, nac am ein barn a ffurfiwyd, i unrhyw un heblaw’r Cwmni Elusennol ac aelodau’r Cwmni Elusennol fel corff.

Caiff yr adroddiad hwn ei wneud i aelodau'r cwmni elusennol yn unig, fel corff, yn unol â Phennod 3 o Ran 16 o Ddeddf Cwmnïau 2006. Mae ein gwaith archwilio wedi'i wneud fel y gallem ddatgan i aelodau'r cwmni elusennol y materion hynny y mae'n ofynnol i ni eu datgan iddynt mewn adroddiad archwilwyr ac nid at unrhyw ddiben arall. I'r graddau llawnaf a ganiateir gan y gyfraith, nid ydym yn derbyn nac yn cymryd cyfrifoldeb i unrhyw un heblaw'r cwmni elusennol ac aelodau'r cwmni elusennol fel corff, am ein gwaith archwilio, ar gyfer yr adroddiad hwn, nac am y farn yr ydym wedi'i ffurfio.

C H Llwyd FCA FCCA (Senior Statutory Auditor) Dros ac ar ran Ashmole & Co Cyfrifwyr Ardystiedig Siartredig ac Archwilwyr Cofrestredig 18 Stryd Fawr Llanymddyfri Sir Gaerfyrddin SA20 0PU

Dyddiad: 19 Rhagfyr 2023

Nodir:

Cyfrifoldeb yr Ymddiriedolwyr yw cywirdeb a chynnal a chadw gwefan Cwmni Urdd Gobaith Cymru; nid yw'r gwaith a wneir gan yr archwilwyr yn cynnwys ystyried y materion hyn ac, yn unol â hynny, nid yw'r archwilwyr yn derbyn unrhyw gyfrifoldeb am unrhyw newidiadau a allai fod wedi digwydd i'r datganiadau ariannol fel y'u cyflwynwyd ar y wefan.

Cwmni Urdd Gobaith Cymru

Datganiad o Weithgareddau Ariannol (Gan gynnwys Cyfrif Incwm a Gwariant) am y flwyddyn yn diweddu 31 Mawrth 2023

Cronfeydd Anghyfyngedig Nodyn £ INCWM AC GWADDOLION DRWY: Rhoddion a chymynroddion 2 343,187 Gweithgareddau elusennol 5 12,008,506 Incwm amrywiol 3 197,680 Incwm drwy fuddsoddiadau 4 99,828 Cyfanswm Incwm a Gwaddolion 12,649,201 GWARIANT AR Godi cyllid 6 (46,470) Gweithgareddau elusennol 7 (9,149,718) Cyfanswm (9,196,188) Enillion / (Colledion) (Colledion) / enillion ar fuddsoddiadau (56,726) INCWM / (GWARIANT) NET 3,396,287	Cronfeydd Cyfyngedig £ 13,425 6,891,734 - - 6,905,159 - (5,809,656) (5,809,656) - 1,095,503	Cronfeydd Gwaddol £ - - - 3,955 3,955 (331) (9,559) (9,890) (5,066) (11,001)	2023 Cyfanswm Cronfeydd £ 356,612 18,900,240 197,680 103,783 19,558,315 (46,801) (14,968,933) (15,015,734) (61,792) 4,480,789	2022 Cyfanswm Cronfeydd £ 491,132 10,722,130 88,973 45,270 11,347,505 (40,613) (8,608,220) (8,648,833) 263,768 2,962,440

Cwmni Urdd Gobaith Cymru

Datganiad o Incwm Cynhwysfawr am y flwyddyn yn diweddu 31 Mawrth 2023

Cronfeydd Anghyfyngedig £ Incwm Net 3,396,287 Ail-brisio eiddo rhydd - Trosglwyddiadau rhwng cronfeydd 21 6,257,968 Symudiadau net mewn cronfeydd 9,654,255 CYSONI CRONFEYDD Cronfeydd agoriadol 21,685,057 Symudiadau net mewn cronfeydd 9,654,255 CRONFEYDD AR 31 Mawrth 2023 31,339,312	Cronfeydd Cyfyngedig £ 1,095,503 - (6,259,073) (5,163,570) 5,491,119 (5,163,570) 327,549	Cronfeydd Gwaddol £ (11,001) - 1,105 (9,896) 286,907 (9,896) 277,011	Cyfanswm 2023 £ 4,480,789 - - 4,480,789 27,463,083 4,480,789 31,943,872	Cyfanswm 2022 £ 2,962,440 (59,205) - 2,903,235 24,559,848 2,903,235 27,463,083

GWEITHGAREDDAU PARHAOL

Deilliai’r holl adnoddau a dderbyniwyd ac a ddefnyddiwyd o weithgareddau parhaol.

Cwmni Urdd Gobaith Cymru (Registered number: 00263310)

Mantolen ar 31 Mawrth 2023 Nody ASEDAU SEFYDLOG Asedau anniriaethol 13 Asedau diriaethol 14 Buddsoddiadau 15 ASEDAU CYFREDOL Stoc 16 Dyledwyr 17 Arian mewn llaw ac yn banc CREDYDWYR Symiau i’w talu o fewn blwyddyn 18 ASEDAU CYFREDOL NET ASEDAU LLAI RHWYMEDIGAETHAU CYFREDOL ASEDAU NET CRONFEYDD 21 Cronfeydd anghyfyngedig Cronfeydd cyfyngedig Cronfeydd gwaddol CYFANSWM CRONFEYDD	2023 £ 129,841 23,612,423 4,053,110 27,795,374 62,930 2,057,125 4,785,571 6,905,626 (2,757,128) 4,148,498 31,943,872 31,943,872 31,339,312 327,549 277,011 31,943,872	2022 £ 60,984 20,336,578 4,123,064 24,520,626 63,617 1,295,279 4,182,155 5,541,051 (2,598,594) 2,942,457 27,463,083 27,463,083 21,685,057 5,491,119 286,907 27,463,083

Cymeradwywyd gan fwrdd yr ymddiriedolwyr ar 14 Rhagfyr 2023 ac fe’i llofnodwyd ar eu rhan gan:

Abigail Sara Williams - Trysorydd

Cwmni Urdd Gobaith Cymru

Datganiad Llif Arian

am y flwyddyn yn diweddu 31 Mawrth 2023

Nodyn Llif arian o weithgareddau gweithredu: Arian gynhyrchwyd drwy weithrediadau 1 Llif arian o weithgareddau buddsoddi: Pryniant asedau anniriaethol Pryniant asedau sefydlog Pryniant o fuddsoddiadau sy’n ased sefydlog Gwerthiant asedau sefydlog Gwerthiant fuddsoddiadau sy’n ased sefydlog Symudiad net arian parod o fewn buddsoddiad Llog dderbyniwyd Enillion ddefnyddiwyd mewn gweithgareddau buddsoddi Llif arian o weithgareddau cyllido: Incwm cysylltiedig â gwaddolion Gwariant cysylltiedig â gwaddolion Enillion ddarparwyd mewn gweithgareddau cyllido Cynnydd/(lleihad) mewn arian yn y flwyddyn Cronfeydd ariannol net ar 1 Ebrill 2022 2 Cronfeydd ariannol net ar 31 Mawrth 2023 2	2023 £ 4,111,214 (103,594) (3,489,023) (173,669) 32,500 195,063 (18,136) 54,996 (3,501,863) 3,955 (9,890) (5,935) 603,416 4,182,155 4,785,571	2022 £ 3,210,581 (45,337) (3,033,871) (59,965) - 64,494 - - (3,074,679) 9,756 - 9,756 145,658 4,036,497 4,182,155

Cwmni Urdd Gobaith Cymru

Nodiadau i’r datganiad Llif Arian am y flwyddyn yn diweddu 31 Mawrth 2023

1. CYMHWYSIAD O’R INCWM NET I’R LLIF ARIAN NET O WEITHGAREDDAU GWEITHREDU

Incwm net am y cyfnod adrodd (o’r datganiad o weithgareddau gweithredu) Addasiadau: Amorteiddiad Dibrisiant Lleihad /(cynnydd) mewn buddsoddiadau hir dymor Colled ar werthiant asedau sefydlog Llog dderbyniwyd Incwm cysylltiedig â gwaddolion Gwariant cysylltiedig â gwaddolion Lleihad /(cynnydd) mewn stoc Cynnydd mewn dyledwyr Cynnydd mewn credydwyr Mewnlif o arian net o weithgareddau gweithredu 2. DADANSODDIAD O NEWIDIADAU MEWN CRONFEYDD ARIANNOL Arian mewn llaw ac yn y banc Cyfanswm arian	2023 £ 4,480,789 34,737 176,918 66,696 3,760 (54,996) (3,955) 9,890 687 (761,846) 158,534 4,111,214 2023 £ 4,785,571 4,785,571	2022 £ 2,962,440 16,402 164,856 (263,768) - - (9,756) - (40,134) (782,274) 1,162,815 3,210,581 2022 £ 4,182,155 4,182,155

Cwmni Urdd Gobaith Cymru

Nodiadau i’r Datganiadau Ariannol am y flwyddyn yn diweddu 31 Mawrth 2023

1. POLISÏAU CYFRIFO

Sail gyfrifo

Mae’r adroddiadau ariannol y cwmni elusennol, wedi cael eu paratoi yn dilyn canllawiau 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 2015)', ‘Financial Reporting Standard 102’ y Deyrnas Unedig ac Iwerddon a Deddf Cwmnïau 2006. Mae’r adroddiadau ariannol wedi cael eu paratoi ar sail y confensiwn cost hanesyddol, ac eithrio buddsoddiadau sydd wedi'u cynnwys ar werth y farchnad, fel y'u haddaswyd drwy ailbrisio asedau penodol.

Busnes Gweithredol

Nodir gweithgareddau a chynlluniau'r Urdd ar gyfer y dyfodol yn Adroddiad yr Ymddiriedolwyr. Mae'r Ymddiriedolwyr wedi asesu gallu'r elusen i barhau fel busnes gweithredol gan ystyried effeithiau ariannol Covid-19. Yn eu hasesiad o briodoldeb y sail busnes gweithredol, mae'r Ymddiriedolwyr wedi ystyried amrywiaeth o ffactorau gan gynnwys cronfeydd arian parowrth gefn, hylifedd a'r galw a ragwelir.

Mae gan y sefydliad adnoddau ariannol sylweddol ynghyd â rhywfaint o gyllid grant y cytunwyd arno. O ganlyniad, mae'r Ymddiriedolwyr yn credu bod y sefydliad mewn sefyllfa dda i reoli ei risgiau busnes yn llwyddiannus.

Mae gan yr Ymddiriedolwyr ddisgwyliad rhesymol bod gan yr Urdd adnoddau digonol i barhau i weithredu'n llwyddiannus hyd y gellir rhagweld. Am y rhesymau hyn maent yn parhau i fabwysiadu sail barhaus paratoi cyfrifon.

Incwm

Derbyniwyd incwm gwirfoddol mewn ffurf rhoddion, cymynroddion ac anrhegion, fe’u cynhwysir yn llawn yn y datganiadau ariannol pan dderbyniwyd. Cydnabuwyd incwm o fuddsoddion pan yn ddyledus. Mae incwm gohiriedig yn cynrychioli incwm a dderbynnir sy’n berthnasol i gyfnodau yn y dyfodol ac felly yn cael ei ryddhau i incwm yn y cyfnod perthnasol.

Ar gyfer cymynroddion, cymerir yr hawl derbyn ar y cynharaf o'r dyddiad y mae'r elusen naill ai yn ymwybodol bod profiant wedi'i roi, bod yr ystâd wedi'i chwblhau a bod yr ysgutor wedi hysbysu y bydd dosbarthiad yn cael ei wneud, neu pan dderbynnir dosbarthiad o'r ystâd. Ystyrir bod derbyn cymynrodd, yn gyfan neu'n rhannol, yn debygol dim ond pan bod modd mesur y swm yn ddibynadwy a bod yr elusen wedi'i hysbysu o fwriad yr ysgutor i wneud dosbarthiad. Lle mae cymynroddion wedi'u hysbysu i'r elusen, neu os yw'r elusen yn ymwybodol bod profiant wedi ei roi, ac nad yw'r meini prawf ar gyfer cydnabod incwm wedi'u bodloni, yna caiff y gymynrodd ei thrin fel ased amodol a'i datgelu os yw'n berthnasol.

Cyfrifir am roddion pan gânt eu derbyn gan yr elusen. Cyfrifir am dreth i’w adennill drwy Rodd Cymorth ar sail gronnol. Cynhwysir rhoddion asedau diriaethol yn y cyfrifon ar eu gwerth ar y farchnad. Mae'r elusen hefyd yn derbyn budd gwaith gwirfoddolwyr, na ellir meintioli ei werth ac felly ni ellir ei gydnabod yn ariannol yn y cyfrifon.

Cydnabyddir incwm grantiau a chytundebau lefel gwasanaeth yn y Datganiad o Weithgareddau Ariannol dim ond pan fydd y meini prawf cydnabod incwm cyffredinol wedi eu cyflawni. Yn achos grantiau sy'n gysylltiedig â pherfformiad, cydnabyddir yr incwm i’r graddau y bydd yr elusen wedi darparu'r nwyddau a'r gwasanaethau penodedig. Cofnodir grantiau cyfalaf yn y Datganiad o Weithgareddau Ariannol yn y flwyddyn y'u derbynnir.

Mae tanysgrifiadau aelodaeth yn cael eu trin fel incwm ar gyfer darparu gweithgareddau Elusennol.

Cydnabyddir incwm o fuddsoddion ar yr adeg y mae'r incwm buddsoddi yn dderbyniadwy. Ni ddangosir adenillon buddsoddi o Gronfeydd Croniadau Bondiau Buddsoddi Asedau Sefydlog fel incwm buddsoddi ond fe'i hadlewyrchir ym mhris pob uned, ac felly fe'i hadlewyrchir yng ngwerth marchnad yr unedau ar ddiwedd y flwyddyn

Cofnodir trosiant yn net o unrhyw TAW berthnasol.

Costau

Cydnabuwyd rhwymedigaethau pan fydd dyletswydd gyfreithiol neu adeiladol i’r elusen, yn ogystal â throsglwyddiad economaidd. Cydnabuwyd costau a threuliau yn y cyfnod pan yn ddyledus. Mae costau yn cynnwys TAW lle nad yw’n bosib i’w hawlio yn ôl

Cwmni Urdd Gobaith Cymru

Nodiadau i’r Datganiadau Ariannol - parhad am y flwyddyn yn diweddu 31 Mawrth 2023

1. POLISÏAU CYFRIFO – parhad

Dyraniad a dosbarthu costau

Dosbarthwyd costau i gronfeydd ar sail costau uniongyrchol. Lle nad yw’n bosib i’w dosbarthu ar y sail yma, sef costau canolog y mudiad, dosrannwyd y costau ar draws gweithgareddau elusennol pro-rata ar sail yr incwm a dderbyniwyd gan bob canolfan gost. Teimlir bod y polisi yma yn rhoi adlewyrchiad teg o’r amser a dreuliwyd yn ganolog. Mae costau trefn llywodraethu yn cynrychioli’r gost o weinyddu’r elusen a chwrdd â gofynion cyfansoddiadol a statudol. Mae’r gost o godi arian yn cynrychioli’r gost o redeg yr adran nawdd a chostau nwyddau penodol sydd wedi eu prynnu er mwyn codi arian ar gyfer yr elusen. Cydnabuwyd costau prydlesau gweithredol yn flynyddol mewn rhandaliadau cyfartal blynyddol dros oes y les.

Asedau anniriaethol

Cynhwysir asedau anniriaethol ar eu cost, net o amorteiddiad ag unrhyw darpariaeth ar gyfer amhariadau.

Amorteiddir yr asedau yma er mwyn lleihau cost yr ased, llai gwerth gweddilliol, drwy randaliadau cyfartal blynyddol dros oes economaidd defnyddiol disgwyliedig yr ased fel a ganlyn:

Meddalwedd

4 mlynedd

Asedau sefydlog diriaethol

Dibrisir yr asedau yma ar raddfeydd er mwyn lleihau cost yr ased, llai gwerth gweddilliol, dros oes defnyddiol ddisgwyliedig yr ased fel a ganlyn:

Adeiladau hir-les Llinell syth dros dymor y les Offer a chyfarpar 4% - 25% ar gost ac 5% ar falans gostyngol Moduron/Cerbydau 25% ar falans gostyngol Adeiladau Llinell syth dros 50 mlynedd ar y gwahaniaeth rhwng cost / prisiad a'r gwerth gwireddadwy disgwyliedig ar ôl 50 mlynedd

Mae mwy o fanylion am y polisi o beidio â dibrisio adeiladau rhydd-ddaliadol yn nodyn 14.

Nid yw tir yn destun dibrisiant.

Arian yn y banc ac mewn llaw

Mae arian yn y banc ac arian mewn llaw yn cynnwys arian parod a buddsoddiadau byr rhybudd hylifol iawn gydag aeddfedrwydd byr o dri mis neu lai o’r dyddiad caffael neu agor y cyfrif cadw neu debyg.

Buddsoddiadau asedau cyfredol

Buddsoddiadau asedau cyfredol yw arian a fuddsoddir mewn buddsoddiad am gyfnod o lai na 12 mis tan aeddfedrwydd.

Offerynnau ariannol

Dim ond asedau ariannol a rhwymedigaethau ariannol o fath sy'n gymwys fel offerynnau ariannol sylfaenol sydd gan yr elusen. Cydnabyddir offerynnau ariannol sylfaenol yn y lle cyntaf ar werth trafodion a'u mesur wedyn yn ôl eu gwerth anheddiad.

Stoc

Prisir stoc ar yr isafswm o gost neu’r hyn a geir o’u hailwerthu. Cyfrifir cost ar sail gwerth pryniant. Seilir gwerth masnachol ar amcan o bris gwerthu llai’r amcan o gost o’r gwaredu.

Treth

Mae’r elusen yn rhydd o dalu treth gorfforaeth ar ei weithgareddau elusennol.

Cyfrifo cronfeydd

Gall gronfeydd anghyfyngedig cael eu defnyddio yn ôl amcanion y corff elusennol a dymuniad yr ymddiriedolwyr.

Cronfeydd Cyffredinol

Mae cronfeydd cyffredinol yn cynnwys rhoddion ac incwm a dderbynnir neu a gynhyrchwyd am amcanion yr elusen heb bwrpas arbennig arall ac felly ar gael fel cronfa gyffredinol. Ni osodir amodau allanol ar gronfeydd cyffredinol ac maent ar gael i’w gwario gan yr elusen yn ôl eu hamcanion/bwriadau neu i’w neilltuo tuag at bwrpasau priodol mewnol.

Cronfeydd Dynodedig

Mae cronfeydd dynodedig yn gronfeydd cyffredinol a glustnodwyd gan yr ymddiriedolwyr at bwrpasau arbennig.

Cwmni Urdd Gobaith Cymru

Nodiadau i’r Datganiadau Ariannol - parhad am y flwyddyn yn diweddu 31 Mawrth 2023

1. POLISÏAU CYFRIFO – parhad

Cronfeydd Cyfyngedig

Mae cronfeydd cyfyngedig yn cynrychioli arian a dderbyniwyd tuag at bwrpasau arbennig lle ceir amodau ar eu gwario. Mae cyfyngiadau yn digwydd ble mae’r rhoddwyr yn rhoi cyfyngiad neu ble codir at bwrpas penodol cyfyng. Codwyd gwariant sy’n ymwneud â’r nod yma i’r gronfa, ynghyd a dyraniad teg o gostau gweinyddu a rheoli.

Cronfeydd Gwaddol

Mae cronfeydd gwaddol yn cynrychioli cyfraniadau a chymynroddion lle mae’r cyfrannydd wedi nodi y dylid cadw’r arian fel cyfalaf. Defnyddir yr incwm yn unol â thelerau’r gwaddolion a’u cynhwysir yn y Datganiad o Weithgareddau Ariannol.

Hur bwrcas ac ymrwymiadau prydles

Mae taliadau prydles weithredol yn cael eu cynnwys yn Natganiad Gweithgareddau Ariannol ar sail linol dros gyfnod y brydles.

Costau Pensiwn a Buddion arall ar ôl ymddeol

Mae’r Cwmni yn gweithredu tri chynllun pensiwn ar ran staff cymwys.

Mae rhai o staff y mudiad yn aelodau o’r Cynllun Pensiwn Athrawon, sy’n gynllun cenedlaethol, statudol cyfrannol, cynllun pensiwn lle mae’r budd wedi’i ddiffinio a heb ei gyllido. Gweinyddwyd gan yr Asiantaeth Pensiwn Athrawon, asiantaeth weithredol Adran Addysg a Chyflogi. Aseswyd costau pensiwn gan Actwari’r Llywodraeth. Cyfrannodd yr Elusen 23.68% (2022: 23.68%) o gyflogau pensiynadwy i’r cynllun am y flwyddyn yn diweddu 31 Mawrth 2023, sef £19,539 (2022: £20,282). Cydnabuwyd y gost yn y datganiadau ariannol pan yn ddyledus. Mae’r cynllun yma ar gau i aelodau newydd o staff ers 2000.
I’r aelodau nad ydynt yn gymwys i ymuno’r a’r Cynllun Athrawon, mae’r Elusen wedi trefnu cynllun pensiwn gyda chyfraniadau wedi’u diffinio. Rheolwyd y cynllun yn annibynnol ac mae’r elusen yn cynrychioli 6% o gyflog pensiynadwy.
Mae cynllun ychwanegol sydd yn cydymffurfio â ‘chofrestriad awtomatig’ i aelodau sydd ddim yn cyfrannu i’r uchod.

Delir asedau bob cynllun ar wahân i asedau’r elusen, ac fe gydnabuwyd y costau yn Natganiad Gweithgareddau Ariannol yn ystod y cyfnod pan maent yn ddyledus. Y gost am y flwyddyn ar gyfer cynlluniau 2 a 3 oedd £293,515 (2022: £221,141).

Cwmni Urdd Gobaith Cymru

Nodiadau i’r Datganiadau Ariannol - parhad am y flwyddyn yn diweddu 31 Mawrth 2023

2. CYFRANIADAU A CHYMYNRODDION

Grantiau Cyffredinol Cyfraniadau Cymynroddion	2023 £ - 72,122 284,490 356,612	2022 £ 248,319 61,808 181,005
		491,132

Cydnabyddir incwm gwirfoddol dderbyniwyd trwy gyfraniadau, cymynroddion a rhoddion yn gyflawn yn yr adroddiadau ariannol pan maent yn cael eu derbyn. Ni chynhwysir gwerth y gwasanaeth a roddir gan wirfoddolwyr yn y cyfrifon.

Roedd Grantiau Cyffredinol yn y cyfnod adrodd blaenorol yn cynrychioli incwm Cynllun Cadw Swyddi y DU ar gyfer gweithwyr ar “furlough”.

3. GWEITHGAREDDAU MASNACHOL ARALL

GWEITHGAREDDAU MASNACHOL ARALL
Incwm amrywiol	2023 £ 197,680 197,680	2022 £ 88,973
		88,973

Mae’r incwm amrywiol yn cynnwys incwm amrywiol dderbyniwyd o weithgareddau’r elusen sydd ddim yn deillio yn uniongyrchol o brif benawdau gweithgareddau e.e. rhent, nawdd a gwerthiant stoc hyrwyddo.

4. INCWM O FUDDSODDIADAU

Incwm portffolio buddsoddiadau Llog i’w dderbyn	2023 £ 48,787 54,996 103,783	2022 £ 45,270 -
		45,270

Cydnabyddir incwm o fuddsoddiadau pan y dderbynnir.

5. INCWM O WEITHGAREDDAU ELUSENNOL

INCWM O WEITHGAREDDAU ELUSENNOL
Gweithgaredd Grantiau Grantiau – cefnogi gweithgareddau elusennol Gweithgareddau elusennol Canolfannau preswyl Gweithgareddau elusennol Adran chwaraeon Gweithgareddau elusennol Adran prentisiaethau Gweithgareddau elusennol Adran Eisteddfod a Chelfyddydau Gweithgareddau elusennol Cylchgronau Gweithgareddau elusennol Adran Ieuenctid a Chymuned Gweithgareddau elusennol Aelodaeth a tanysgrifiadau	2023 £ 6,664,288 8,972,379 717,261 464,957 1,443,591 150 229,152 408,462 18,900,240	2022 £ 6,217,094 3,212,360 309,476 430,045 250,290 78 68,126 234,661
		10,722,130

Cwmni Urdd Gobaith Cymru

Nodiadau i’r Datganiadau Ariannol - parhad

am y flwyddyn yn diweddu 31 Mawrth 2023

5. INCWM O WEITHGAREDDAU ELUSENNOL – parhad

Mae’r uchod yn cynnwys grantiau dderbyniwyd, fel â ganlyn:

Llywodraeth Cymru – Grantiau Eisteddfod Cymdeithas Llywodraeth Leol Cymru – Grantiau Eisteddfod Llywodraeth Cymru – Grant Hybu a Hyrwyddo’r Gymraeg Llywodraeth Cymru – Cynllun Grantiau Mudiadau Ieuenctid Gwirfoddol Cenedlaethol Llywodraeth Cymru – Haf o Hwyl 2022 Llywodraeth Cymru – Theatr Ieuenctid Llywodraeth Cymru – TAITH Llywodraeth Cymru – Prosiectau Eraill Cyngor Llyfrau Cymru Cynghorau lleol a chymunedau Grantiau chwaraeon Hybu Cynllun Prentisiaeth Llywodraeth Cymru a’r Loteri Genedlaethol – Grantiau Cyfalaf Cronfa Adfer Cymunedol y DU Garfield Weston – Grant Cyfalaf Prince’s Trust – Grant Cyfalaf Chwaraeon Cymru – Grant Cyfalaf Grantiau eraill	2023 £ 819,000 154,100 2,194,759 123,534 250,000 200,000 127,958 111,900 34,000 582,146 666,288 100,000 875,994 351,620 - - - 72,989 6,664,288	2022 £ 150,000 142,200 1,068,384 135,764 - - - 193,940 34,000 705,130 799,280 100,000 2,228,566 150,753 150,000 250,000 66,669 42,408
		6,217,094

Cydnabuwyd grantiau, gan gynnwys grantiau i brynu asedau sefydlog, yn llawn yn y Datganiad o Weithgareddau Ariannol pan yn ddyledus.

6. CODI ARIAN

Casglu cyfraniadau a chymynroddion

Costau staff Costau eraill	2023 £ 42,722 4,079 46,801	2022 £ 36,084 4,529
		40,613

7. DADANSODDIAD O GOSTAU GWEITHGAREDDAU MASNACHOL

Costau uniongyrchol Costau cefnogi (Gweler nodyn 8) Y flwyddyn hyd 31 Mawrth 2023 £ £ Canolfannau preswyl 7,363,602 579,942 Gweithgareddau Adran Chwaraeon 1,942,655 118,414 Adran Prentisiaethau 735,835 52,321 Adran yr Eisteddfod a Chelfyddydau 2,378,694 150,404 Cylchgronau 40,843 4,403 Costau rhanbarth ac elusennol 1,502,586 99,234 13,964,215 1,004,718	Cyfanswm £ 7,943,544 2,061,069 788,156 2,529,098 45,246 1,601,820 14,968,933

Rhennir costau cefnogi canolog yr Urdd dros y gweithgareddau elusennol pro rata ar sail canran yr incwm a dderbyniwyd.

Cwmni Urdd Gobaith Cymru

Nodiadau i’r Datganiadau Ariannol - parhad am y flwyddyn yn diweddu 31 Mawrth 2023

7. DADANSODDIAD O GOSTAU GWEITHGAREDDAU MASNACHOL - parhad

Costau uniongyrchol Costau cefnogi (Gweler nodyn 8) Y flwyddyn hyd 31 Mawrth 2022 £ £ Canolfannau preswyl 4,052,155 377,942 Gweithgareddau Adran Chwaraeon 1,324,589 172,603 Adran Prentisiaethau 698,760 198,018 Adran yr Eisteddfod a Chelfyddydau 410,539 40,775 Cylchgronau 51,984 8,233 Costau rhanbarth ac elusennol 1,093,906 178,716 7,631,933 976,287	Cyfanswm £ 4,430,097 1,497,192 896,778 451,314 60,217 1,272,622
	8,608,220

8. COSTAU CEFNOGI

Rheolaeth Y flwyddyn hyd 31 Mawrth 2023 £ Cyflogau 706,539 Yswiriant gwladol cyflogwr 93,366 Pensiwn 33,417 Cynnal a chadw 18,433 Ffioedd proffesiynol - Ffi archwilwyr - Costau banc - 851,755 Rheolaeth Y flwyddyn hyd 31 Mawrth 2022 £ Cyflogau 686,347 Yswiriant gwladol cyflogwr 82,131 Pensiwn 40,037 Cynnal a chadw 14,413 Ffioedd proffesiynol - Ffi archwilwyr - Costau banc - 822,928	Cyllid Trefn Llywodraethu Cyfanswm £ £ £ - 69,119 775,658 - 8,377 101,743 - 4,084 37,501 - - 18,433 - 23,091 23,091 - 11,970 11,970 36,322 - 36,322 36,322 116,641 1,004,718 Cyllid Trefn Llywodraethu Cyfanswm £ £ £ - 61,164 747,511 - 7,391 89,522 - 3,670 43,707 - - 14,413 - 54,752 54,752 - 8,000 8,000 18,382 - 18,382 18,382 134,977 976,287	Cyllid Trefn Llywodraethu Cyfanswm £ £ £ - 69,119 775,658 - 8,377 101,743 - 4,084 37,501 - - 18,433 - 23,091 23,091 - 11,970 11,970 36,322 - 36,322 36,322 116,641 1,004,718 Cyllid Trefn Llywodraethu Cyfanswm £ £ £ - 61,164 747,511 - 7,391 89,522 - 3,670 43,707 - - 14,413 - 54,752 54,752 - 8,000 8,000 18,382 - 18,382 18,382 134,977 976,287
		976,287

9. INCWM NET

Bydd incwm net yn cael ei ddatgan ar ôl y canlynol:

Ffi archwilwyr Ffi archwilwyr - gwasanaethau eraill Amorteiddiad Dibrisiant Rhent Diffyg ar werthiant asedau sefydlog	2023 £ 11,020 950 34,737 176,918 107,635 3,760	2022 £ 9,500 8,500 16,405 164,856 75,615 -

Cwmni Urdd Gobaith Cymru

Nodiadau i’r Datganiadau Ariannol - parhad am y flwyddyn yn diweddu 31 Mawrth 2023

10. TÂL A BUDDION YR YMDDIRIEDOLWYR

Ni dderbyniodd unrhyw ymddiriedolwyr unrhyw gyflogau na budd-daliadau eraill yn y flwyddyn hyd at 31 Mawrth 2023 nac ychwaith yn y flwyddyn hyd at 31 Mawrth 2022.

Treuliau’r ymddiriedolwyr

Digolledwyd amryw o ymddiriedolwyr gan yr elusen am gostau cyffredinol (e.e. teithio i gyfarfodydd ayyb), cyfanswm o £dim (2022: £dim) yn y flwyddyn.

11. COSTAU STAFF

Cyflog gros Yswiriant gwladol cyflogwr Cyfraniadau pensiwn cyflogwr Nifer y staff a gyflogwyd ar gyfartaledd yn ystod y flwyddyn oedd: Gweithgareddau elusennol Cost o gynhyrchu cronfeydd ariannol Gweinyddiaeth a rheoli	2023 £ 6,231,293 538,370 293,515 7,063,178 2023 296 1 8 305	2022 £ 4,455,653 368,564 221,141	2022 £ 4,455,653 368,564 221,141
		5,045,358
			2022 206 1 8
			215

Yn ystod y flwyddyn fe wnaeth dau aelod o staff ennill rhwng £60,000 a £70,000 (2022: un), dim aelod o staff ennill rhwng £80,000 a £90,000 (2022: un) ac un aelod o staff ennill rhwng £90,000 a £100,000 (2022: dim). Mae’r ffigyrau yma yn seiliedig ar gyflog gros.

Costau Staff Allweddol

Ynghyd a’r Prif Weithredwr mae gan Cwmni Urdd Gobaith Cymru a phenaethiaid adran sy’n ffurfio’r Uwch Dîm Rheoli sydd yn gyfrifol am reoli gweithgareddau’r Elusen o ddydd i ddydd. Isod mae cyfanswm y taliadau a wnaethpwyd i’r Uwch Dîm Rheoli:

Rheoli:
Cyflog gros Yswiriant gwladol cyflogwr	2023 £ 505,009 62,523 567,532	2022 £ 466,380 54,291
		520,671

Cwmni Urdd Gobaith Cymru

Nodiadau i’r Datganiadau Ariannol - parhad am y flwyddyn yn diweddu 31 Mawrth 2023

12. DATGANIADAU ARIANNOL Y FLWYDDYN FLAENOROL

Cronfeydd Anghyfyngedig Nodyns £ INCWM AC GWADDOLION DRWY: Rhoddion a chymynroddion 242,812 Gweithgareddau elusennol 4,495,036 Incwm amrywiol 3 88,973 Incwm drwy fuddsoddiadau 4 35,514 Cyfanswm 4,862,335 GWARIANT AR Godi cyllid (40,613) Gweithgareddau elusennol (4,914,041) Cyfanswm (4,954,654) Gweddill ar fuddsoddiadau 244,388 INCWM NET 152,069	Cronfeydd Cyfyngedig £ 248,320 6,227,094 - - 6,475,414 - (3,694,179) (3,694,179) - 2,781,235	Cronfeydd Gwaddol £ - - - 9,756 9,756 - - - 19,380 29,136	2022 Cyfanswm Cronfeydd £ 491,132 10,722,130 88,973 45,270 11,347,505 (40,613) (8,608,220) (8,648,833) 263,768 2,962,440

Cwmni Urdd Gobaith Cymru

Nodiadau i’r Datganiadau Ariannol - parhad am y flwyddyn yn diweddu 31 Mawrth 2023

13. ASEDAU ANNIRIAETHOL

Meddalwedd cyfrifiadurol £ £ GWERTH Ar 1 Ebrill 2022 77,550 Ychwanegiadau 103,594 Ar 31 Mawrth 2023 181,144 AMORTEIDDIAD Ar 1 Ebrill 2022 16,566 Amorteiddiad am y flwyddyn 34,737 Ar 31 Mawrth 2023 51,303 GWERTH AR Y LLYFRAU Ar 31 Mawrth 2023 129,841 Ar 31 March 2022 60,984	Cyfanswm £ 77,550 103,594 181,144 16,566 34,737 51,303 129,841 60,984

Cwmni Urdd Gobaith Cymru

Nodiadau i’r Datganiadau Ariannol - parhad am y flwyddyn yn diweddu 31 Mawrth 2023

14. ASEDAU SEFYDLOG TIRIAETHOL

GWERTH Ar 1 Ebrill 2022 Ychwanegiadau Gwaredion Ar 31 Mawrth 2023 DIBRISIANT Ar 1 Ebrill 2022 Dibrisiant am y flwyddyn Dileu ar waredu Ar 31 Mawrth 2023 GWERTH AR Y LLYFRAU Ar 31 Mawrth 2023 Ar 31 Mawrth 2022	Tir ac adeiladau Adeiladau Hir- les £ £ 19,207,027 300,000 2,472,741 - (32,500) - 21,647,268 300,000 - 25,800 - 1,500 - - - 27,300 21,647,268 272,700 19,207,027 274,200	Offer £ 1,637,065 929,043 (43,895) 2,522,213 806,408 164,182 (40,135) 930,455 1,591,758 830,657	Cerbydau £ 129,588 87,239 - 216,827 104,894 11,236 - 116,130 100,697 24,694	Cyfanswm £ 21,273,680 3,489,023 (76,395) 24,686,308 937,102 176,918 (40,135) 1,073,885 23,612,423 20,336,578

Cafwyd prisiad proffesiynol o eiddo rhydd-ddaliadol (tir ac adeiladau) yr Urdd gan Rhys Davies MRICS, FAAV, N.Sch o R G Jones, Farmers Marts, Llys Meirion, Dolgellau yn Medi 2023 ar brisiad o £19,207,027.

Os na fyddai’r asedau sefydlog wedi cael eu hail-brisio yn ystod y flwyddyn ariannol, y swm yn y Datganiadau Ariannol fyddai £19,392,865 (2022: £19,392,865).

Mae adeiladau hir-les wedi'u cynnwys ar eu cost wreiddiol a'u dibrisio dros gyfnod y les.

Mae’r Ymddiriedolwyr o’r farn na fyddai dibrisio’r eiddo rhydd-ddaliadol (tir ac adeiladau) yn arwain at gynrychiolaeth gywir o’r eiddo gan ystyried y buddsoddiad parhaol tuag at gynnal a chadw. Mae’r Ymddiriedolwyr yn cydnabod bod y polisi cyfrifo o beidio diibrisio adeiladau rhydd-ddaliad yn wyriad oddi wrth Ddeddf Cwmnïau 2006, ac felly wedi mabwysiadu’r ddarpariaeth o gyfrifo am yr eiddo ar sail ailbrisiad. O dan y ddarpariaeth yma mae’r Ymddiriedolwyr wedi ymrwymo i gynnal ailbrisiad gyda chysondeb digonol i sicrhau bod gwerth a ddangosir ar gyfer yr asedau sefydlog ddim yn anghytuno’n sylweddol o’r hyn y byddai’n ‘gwerth drwy ddefnydd’ ar gyfer y canolfannau preswyl a ‘gwerth teg’ ar gyfer yr asedau eraill ar ddyddiad y fantolen. Yn ogystal, adolygir gwerth cario eiddo rhydd-ddaliadol ar ddyddiad pob cyfnod adrodd i benderfynu a oes unrhyw arwydd o nam. Os oes arwydd o’r fath yn bodoli, amcangyfrifir swm adenilladwy’r ased. Swm adenilladwy ased yw’r mwyaf o’i bris gwerthu net a’i werth yn cael ei ddefnyddio. Ar 31 Mawrth 2023, mae'r Ymddiriedolwyr o'r farn nad oes unrhyw arwydd o nam ag felly bod gwerth teg adeiladau rhydd-ddaliadol yw’r werth adroddir ar hyn o bryd.

Cwmni Urdd Gobaith Cymru

Nodiadau i’r Datganiadau Ariannol - parhad am y flwyddyn yn diweddu 31 Mawrth 2023

15. BUDDSODDIADAU SY’N ASEDAU SEFYDLOG

Buddsoddiadau Sefydlog £ £ GWERTH MASNACHOL Ar 1 Ebrill 2022 3,773,064 Ychwanegiadau 173,669 Gwarediadau (195,063) Symudiad net arian parod o fewn buddsoddiad 18,136 Ail-brisiad (66,696) Ar 31 Mawrth 2023 3,703,110 GWERTH NET AR BAPUR Ar 31 Mawrth 2023 3,703,110 Ar 31 Mawrth 2022 3,773,064	Eiddo Buddsoddi £ 350,000 - - - - 350,000 350,000 350,000	Cyfanswm £ 4,123,064 173,669 (195,063) 18,136 (66,696) 4,053,110 4,053,110 4,123,064

Mae mwyafrif o’r buddsoddiadau uchod wedi eu sefydlu yn y Deyrnas Unedig. Mae unrhyw fuddsoddiadau tramor yn rhan o’r portffolio buddsoddi Canaccord Genuity.

Mae gan yr Elusen fuddsoddiadau yn M&G Charifund a Blackrock Charishare , sy’n cynrychioli 52.99% (2022: 52.52%) and 7.66% (2022: 7.57%) yn ôl eu trefn o gyfanswm y portffolio buddsoddiadau.

Gwerth masnachol y buddsoddiadau sydd yn gynwysedig ym mhortffolio Canaccord Genuity ar ddiwedd y flwyddyn oedd £1,373,205 (2022: £1,423,754).

Cydnabyddir y buddsoddiadau sy’n asedau sefydlog ar eu gwerth masnachol ar ddyddiad y fantolen. Mae’r buddsoddiadau wedi cael eu ail-brisio a chydnabyddir unrhyw enillion neu golledion yn y Datganiad o Weithgareddau Ariannol.

Dadansoddiad o fuddsoddiadau: Arian parod neu gyfwerth Buddsoddiadau rhestredig Gweler gost y buddsoddiadau isod: Cost hanesyddol y buddsoddiadau ar 31 Mawrth 16. STOC Stoc	2023 £ 46,781 3,656,329 3,703,110 2023 £ 1,552,180 2023 £ 62,930	2022 £ 28,645 3,744,419 3,773,064 2022 £ 1,326,799 2022 £ 63,617

Cwmni Urdd Gobaith Cymru

Nodiadau i’r Datganiadau Ariannol - parhad am y flwyddyn yn diweddu 31 Mawrth 2023

17. DYLEDWYR: SYMIAU I’W DERBYN O FEWN BLWYDDYN

Dyledwyr masnach Dyledwyr arall Incwm cronedig Blaendaliadau TAW CREDYDWYR: SYMIAU I’W TALU O FEWN BLWYDDYN Benthyciadau arall (gweler nodyn 19) Credydwyr masnach Trethi arall ac yswiriant gwladol Credydwyr arall Incwm gohiriedig Treuliau cronedig Blaendaliadau BENTHYCIADAU Dangosir dadansoddiad o’r benthyciadau isod: Symiau i’w talu o fewn blwyddyn neu ar orchymyn: Benthyciadau arall	2023 £ 1,053,899 89,865 405,428 500,746 7,187 2,057,125 2023 £ 28,282 1,030,020 128,606 50,319 908,217 211,417 400,267 2,757,128 2023 £ 28,282 28,282	2022 £ 778,824 36,953 128,000 351,502 -	2022 £ 778,824 36,953 128,000 351,502 -
		1,295,279
		2022 £ 28,255 670,583 214,367 66,873 1,220,878 164,171 233,467
		2,598,594
			2022 £ 28,255
			28,255

18. CREDYDWYR: SYMIAU I’W TALU O FEWN BLWYDDYN

BENTHYCIADAU

Mae benthyciadau arall yn ymwneud a benthyciadau i’r Elusen gan y grwpiau rhanbarthol gyda llog yn daladwy ar gyfradd o 0.5% uwchben y gyfradd gwlad.

Cwmni Urdd Gobaith Cymru

Nodiadau i’r Datganiadau Ariannol - parhad am y flwyddyn yn diweddu 31 Mawrth 2023

20. CYTUNDEBAU LES

Isafswm taliadau les mewn prydlesau ni ellir eu diddymu, fel â ganlyn:

O fewn blwyddyn Rhwng 1 a 5 mlynedd	2023 £ 11,354 13,959 25,313	2022 £ 5,831 3,928
		9,759

Ni chynhwysir ymrwymiadau prydles gweithredol i’r dyfodol yn y datganiadau ariannol.

21. SYMUDIADAU MEWN CRONFEYDD

Cronfeydd anghyfyngedig Cronfa gyffredinol Cronfeydd cyfyngedig Cronfa John a Rhys James Tlws John a Ceridwen Prosiectau Chwaraeon Grantiau Cronfa Cyfalaf Cronfeydd gwaddol Cronfa Cwpan Sir Cronfa Aelwyd Corwen Cronfa celf a chrefft Cronfa Glesni Evans Cronfa Olwen Griffiths Cronfa Ethleen Thomas Cronfa Olwen Phillips / Pam Weaver Cronfa Sim Davies Cronfa Rhian Criddle Cronfa Sharon Bonds Cronfa Pendyrus Cronfa Dr D Davies Ysholoriaeth Geraint George CYFANSWM CRONFEYDD	A3 1/4/22 £ 21,685,057 16,800 5,240 78,000 8,000 5,383,079 5,491,119 150,028 4,803 3,207 3,665 14,640 1,886 5,305 18,299 2,162 983 16,921 65,008 - 286,907 27,463,083	Incwm Net Ail brisio eiddo rhydd Trosglwyddiada u rhwng cronfeydd £ £ £ 3,396,287 - 6,257,968 - - - - - - 227,509 - - (8,000) - - 875,994 - (6,259,073) 1,095,503 - (6,259,073) (730) - - (24) - - (16) - - (318) - - (71) - - (10) - - (1,325) - - (1,589) - - (11) - - (204) - - (82) - - (5,516) - - (1,105) - 1,105 (11,001) - 1,105 4,480,789 - -	Ar 31/3/23 £ 31,339,312 16,800 5,240 305,509 - -
			327,549 149,298 4,779 3,191 3,347 14,569 1,876 3,980 16,710 2,151 779 16,839 59,492 -
			277,011
			31,943,872

Cwmni Urdd Gobaith Cymru

Nodiadau i’r Datganiadau Ariannol - parhad am y flwyddyn yn diweddu 31 Mawrth 2023

21. SYMUDIADAU MEWN CRONFEYDD – parhad

Symudiadau net mewn cronfeydd, yn gynwysedig yn y ffigyrau uchod mae’r canlynol:

Adnoddau a
dderbyniwyd
Adnoddau a
ddefnyddiwyd
£
£
Cronfeydd anghyfyngedig
Cronfa gyffredinol
12,678,040
(9,225,027)
Cronfeydd cyfyngedig
Crnfa John a Rhys James
9,600
(9,600)
Prosiectau Chwaraeon
820,335
(592,826)
Prosiectau Prentisiaethau
100,000
(100,000)
Grantiau Cynghorau/ Sefydliadau lleol
582,146
(590,146)
Grantiau Llywodraeth Cymru
3,981,251
(3,981,251)
Grantiau y Cyngor Llyfrau
34,000
(34,000)
Cronfa Adfywio Cymunedol y DU
351,620
(351,620)
Grantiau Eraill
150,213
(150,213)
Cronfa Cyfalaf
875,994
-
6,905,159
(5,809,656)
Cronfeydd gwaddol
Cronfa Cwpan Sir
2,002
(168)
Cronfa Aelwyd Corwen
64
(6)
Cronfa celf a chrefft
43
(4)
Cronfa Glesni Evans
49
(304)
Cronfa Olwen Griffiths
195
(16)
Cronfa Ethleen Thomas
25
(3)
Cronfa Olwen Phillips / Pam Weaver
71
(1,305)
Cronfa Sim Davies
244
(1,520)
Cronfa Rhian Criddle
29
(3)
Cronfa Sharon Bonds
13
(200)
Cronfa Pendyrus
226
(19)
Cronfa Dr D Davies
867
(5,272)
Ysgoloriaeth Geraint George
127
(1,070)
3,955
(9,890)
CYFANSWM CRONFEYDD
19,587,154
(15,044,573)

Enillion/
(Colledion)
Trosglwyddiada
u
£
£
(56,726)
3,396,287
-
-
-
227,509
-
-
-
(8,000)
-
-
-
-
-
-
-
-
-
875,994
-
1,095,503
(2,564)
(730)
(82)
(24)
(55)
(16)
(63)
(318)
(250)
(71)
(32)
(10)
(91)
(1,325)
(313)
(1,589)
(37)
(11)
(17)
(204)
(289)
(82)
(1,111)
(5,516)
(162)
(1,105)
(5,066)
(11,011)
(61,792)
4,480,789

Cwmni Urdd Gobaith Cymru

Nodiadau i’r Datganiadau Ariannol - parhad am y flwyddyn yn diweddu 31 Mawrth 2023

21. SYMUDIADAU MEWN CRONFEYDD – parhad

Ffigyrau symudiadau mewn cronfeydd ar gyfer y flwyddyn gymharol (h.y. y flwyddyn yn darfod 31 Mawrth 2022)

Cronfeydd anghyfyngedig Cronfa gyffredinol Cronfeydd cyfyngedig Cronfa John a Rhys James Tlws John a Ceridwen Grantiau Cronfa Cyfalaf Cronfeydd gwaddol Cronfa Cwpan Sir Cronfa Aelwyd Corwen Cronfa celf a chrefft Cronfa Glesni Evans Cronfa Olwen Griffiths Cronfa Ethleen Thomas Cronfa Olwen Phillips / Pam Weaver Cronfa Sim Davies Cronfa Rhian Criddle Cronfa Sharon Bonds Cronfa Pendyrus Cronfa Dr D Davies CYFANSWM CRONFEYDD	Ar 1/4/21 £ 21,582,490 16,800 5,240 - 2,687,844 2,709,884 137,587 4,477 2,989 3,416 13,290 1,796 4,816 17,445 2,109 1,058 16,008 62,483 267,474 24,559,848	Incwm Net £ Ail 152,069 - - 86,000 2,695,235 2,781,235 17,141 554 370 423 1,747 142 640 1,358 - (54) 1,531 5,284 29,136 2,962,440	brisio eiddo rhydd £ Trosglwyddiadau £ (59,205) 9,703 - - - - - - - - - - - (4,700) - (228) - (152) - (174) - (397) - (52) - (151) - (504) - 53 - (21) - (618) - (2,759) - (9,703) (59,205) -	Ar 31/3/22 £ 21,685,057 16,800 5,240 86,000 5,383,079 5,491,119 150,028 4,803 3,207 3,665 14,640 1,886 5,305 18,299 2,162 983 16,921 65,008 286,907 27,463,083

Cwmni Urdd Gobaith Cymru

Nodiadau i’r Datganiadau Ariannol - parhad am y flwyddyn yn diweddu 31 Mawrth 2023

21. SYMUDIADAU MEWN CRONFEYDD – parhad

Ffigyrau y flwyddyn gymharol (h.y. y flwyddyn yn darfod 31 Mawrth 2022) ar gyfer symudiadau net mewn cronfeydd, yn gynwysedig yn y ffigyrau uchod mae’r canlynol:

Adnoddau a
dderbyniwyd
Adnoddau a
ddefnyddiwyd
£
£
Cronfeydd anghyfyngedig
Cronfa gyffredinol
4,862,335
(4,954,654)
Cronfeydd cyfyngedig
Cronfa John a Rhys James
10,000
(10,000)
Prosiectau Chwaraeon
799,280
(721,280)
Prosiectau Prentisiaethau
100,000
(100,000)
Grantiau Cynghorau/Sefydliadau
847,330
(839,330)
Llywodraeth Cymru
1,548,088
(1,548,088)
Cyngor Llyfrau Cymru
34,000
(34,000)
Cronfa Adfywio Cymunedol y DU
150,753
(150,753)
Grantiau Eraill
42,409
(42,409)
Cynllun Cadw Swyddi Llywodraeth DU
248,319
(248,319)
Cronfa Cyfalaf
2,695,235
-
6,475,414
(3,694,179)
Cronfeydd gwaddol
Cronfa Cwpan Sir
4,700
-
Cronfa Aelwyd Corwen
228
-
Cronfa celf a chrefft
152
-
Cronfa Glesni Evans
174
-
Cronfa Olwen Griffiths
397
-
Cronfa Ethleen Thomas
52
-
Cronfa Olwen Phillips / Pam Weaver
151
-
Cronfa Sim Davies
504
-
Cronfa Rhian Criddle
-
-
Cronfa Sharon Bonds
21
-
Cronfa Pendyrus
618
-
Cronfa Dr D Davies
2,759
-
9,756
-
CYFANSWM CRONFEYDD
11,347,505
(8,648,833)

Enillion/
(Colledion)
Trosglwyddiada
u
£
£
244,388
152,069
-
-
-
78,000
-
-
-
8,000
-
-
-
-
-
-
-
-
-
-
-
2,695,235
-
2,781,235
12,441
17,141
326
554
218
370
249
423
1,350
1,747
90
142
489
640
854
1,358
-
-
(75)
(54)
913
1,531
2,525
5,284
19,380
29,136
263,768
2,962,440

Cwmni Urdd Gobaith Cymru

Nodiadau i’r Datganiadau Ariannol - parhad am y flwyddyn yn diweddu 31 Mawrth 2023

21. SYMUDIADAU MEWN CRONFEYDD – parhad

Pwrpas cronfeydd cyfyng:

Mae’r cronfeydd gwaddol uchod yn cynrychioli cyfraniadau a chymynroddion lle mae’r cyfrannwr wedi nodi y dylid cadw’r arian fel cyfalaf. Defnyddiwyd yr incwm yn unol a thelerau’r gwaddolion a’u cynnwys yn y Datganiad o Weithgareddau Ariannol.

Tlws John & Ceridwen Hughes Derbynnir rhodd i’w ddefnyddio i greu a chyflwyno gwobr arbennig yn flynyddol i rai sy’n rhagori ym myd gwaith ieuenctid. Prosiectau Chwaraeon Cyllidir y prosiectau yma gan Chwaraeon Cymru a Llywodraeth Cymru. Defnyddir yr arian i brynu offer, i benodi swyddogion chwaraeon a chynnal Gemau Cymru yn flynyddol. Cronfa John & Rhys James Yn flynyddol derbyniwyd rhodd gan Ymddiriedolaeth Pantyfedwen a’i ddosbarthwyd i’r pwyllgorau Sir ac i’r Cylchoedd i hyrwyddo Eisteddfodau’r Urdd lleol. Prosiect Cymraeg Pob Dydd Prosiect sy’n ymestyn defnydd o’r Gymraeg fel ail iaith y tu allan i’r ystafell ddosbarth mewn ysgolion cyfrwng Saesneg. Swyddogion ieuenctid Prosiectau amrywiol yn canolbwyntio ar addysg anffurfiol/diddordebau allgyrsiol tu allan i oriau ysgol gan sicrhau defnydd cymdeithasol o’r Gymraeg. Theatr ieuenctid Mae’r Elusen yn cynnig cyfleoedd i ieuenctid Cymru, rhwng 14-20 oed, berfformio mewn drama gerdd, ariennir yn gan Llywodraeth Cymru. Grantiau Cynghorau Cymorth i gyllido gwaith craidd rhanbarthol a phrosiectau ar y cyd â sefydliadau Lleol/Sefydliadau eraill. Llywodraeth Cymru Prif grant sy’n cefnogi gwaith craidd yr Elusen, er mwyn ei alluogi i gyflawni targedau meysydd strategol yn hyrwyddo’r Gymraeg i blant a phobl ifanc. Cyngor Llyfrau Cymru Cymorth i gyllido cylchgronnau yr yr Urdd. Hybu Cynllun Prentisiaeth Cymorth i ariannu costau darpariaeth hyfforddiant i brentisiaid drwy gyfrwng y Gymraeg yn y meysydd chwaraeon, awyr agored a gofal plant. Cronfa Adfywio Cymunedol y DU Cymorth i hyfforddi gweithlu awyr agored yn Sir Gwynedd, yn ogystal ag gwaith cyfalaf i ddatblygu safle gwersylla yng ngwersyll Glan Llyn. Cynllun Cadw Swyddi Llywodraeth Cymorth i ariannu costau staff ar “furlough” DU Cronfa Cyfalaf Mae hyn yn cynrychioli arian grant ar gyfer prosiectau cyfalaf sy'n parhau i fod o dan gyfyngiadau ar ddyddiad y fantolen. Mae’r ymddiriedolwyr wedi asesu nad oes cyfyngiadau yn bodoli ar y gronfeydd yma ar ddiwedd y cyfnod adrodd a felly mae y balans a oedd yn bodoli wedi ei drosglwyddo i Gronfeydd Anghyfyngedig yn ystod y flwyddyn ariannol.

22. YMRWYMIADAU CYFALAF

	2023	2022
	£	£
Wedi ei gytuno, ond ddim yn y datganiadau ariannol	1,375,987	606,771

Ar ddiwedd y flwyddyn, mae cyfanswm o £1,375,987 wedi’i ymrwymo ar wariant ar waith cyfalaf a thrwsio (2022: £606,77).

23. DATGANIADAU PARTÏON PERTHYNOL

Nid oedd unrhyw drafodion gydag unrhyw barti perthynol yn y flwyddyn hyd 31 Mawrth 2023, na’r flwyddyn blaenorol.

Cwmni Urdd Gobaith Cymru

Nodiadau i’r Datganiadau Ariannol - parhad am y flwyddyn yn diweddu 31 Mawrth 2023

24. OFFERYNNAU ARIANNOL ( Financial Instruments )

Mae gwerth ariannol yr asedau a’r rhwymedigaethau yn cynnwys:

	2023	2022
	£	£
Asedau ariannol sydd yn gytundebau dyled wedi eu mesur ar gost ar
ôl eu hamorteiddio
Buddsoddiadau sefydlog	4,053,110	4,123,064
Dyledwyr masnachol	1,053,899	778,824
Dyledwyr eraill	89,865	36,953
Arian mewn llaw ac yn y banc	4,785,571	4,182,155
Rhwymedigaethau ariannol sydd yn gytundebau dyled wedi eu mesur
ar gost ar ôl eu hamorteiddio
Benthyciadau eraill	(28,282)	(28,255)
Credydwyr masnachol	(1,030,020)	(670,583)
Credydwyr eraill	(50,319)	(66,873)
Incwm gohiriedig	(908,217)	(1,220,878)
Croniadau	(211,417)	(164,171)
Taliadau a dderbyniwyd o flaen llaw	(400,267)	(233,467)