## 

|||Page|
|---|---|---|
|Manylion|Cyfeirio a Gweinyddol||
|Adroddiad|yr Ymddiriedolwyr|2to4|
|Adroddiad|yr Arholwr<br>Annibynnol||
|Datganiad|oweithgareddau<br>ariannol||
|Mantolen|Cydbwysedd|7 to 8|
|Datganiad|Llif Arian||
|Nodiadau|i'r Datganiad<br>Llif Arian|10|
|Nodiadau|i'r datganiadau<br>ariannol|11 to 22|





## 

## 

|YMDDIRIEDOLWYR|YMDDIRIEDOLWYR|Mrs S M Boswell|Mrs S M Boswell||
|---|---|---|---|---|
|||Mr D Creunant|||
|||Dr D H Edwards|||
|||Mrs SGibson|||
|||Ms E H G Jones|||
|||Mrs A M Jones|||
|||Mrs G Owen|||
|||Mr SM Rees|||
|||Ms R C Williams|||
|||Mr S Pennant|||
|YSGRIFENNYDD|CWMNI|Mrs N W Evans|||
|SWYDDFA GOFRESTREDIG||Stryd Y Baddon|||
|||Aberystwyth|||
|||Ceredigion|||
|||SY23 2NN|||
|RHIF CWMNI|||||
|COFRESTREDIG||02375424 (England||and Wales)|
|RHIF ELUSEN|||||
|GOFRESTREDIG||702506|||
|ARHOLWR ANNIBYNNOL||Emyr Mortimer|Cyf||
|||32 YMaes|||
|||Caernarfon|||
|||Gwynedd|||
|||LL55 2NN|||
|CYFREITHWYR||Humphrey,<br>Roberts||& Bott|
|||1 Alfred Place|||
|||Aberystwyth|||
|||Ceredigion|||
|||SY232BS|||
|CYFRIFWYR||Emyr Mortimer|Cyf||
|||32 YMaes|||
|||Caernarfon|||
|||Gwynedd|||
|||LL55 2NN|||





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## 



## 

## 

|ar<br>er<br>fl<br>dd|n a dda|et|h<br>i ben a|r 31 Mawrt|h 2023||||
|---|---|---|---|---|---|---|---|---|
||||||||31.3.23|31.3.22|
||||||Cronfeydd|Cronfeydd|Cyfanswm|Cyfanswm|
|||||anghyfyngedig||cyfyngedig|cronfeydd|cronfeydd|
|||||||||ailddatgan|
|||||Nodiadau|E|||E|
|INCWM A GWADDODION|||||||||
|Rhoddion<br>a chymynroddion||||3|388,699||388,699|378,135|
|Gweithgareddau<br>Grantiau<br>prosiect|elusennol|||||61,579|61,579|50,859|
|Costau cynhyrchu,<br>gweithdy|datblygu,||||20,458||20,458|16,032|
|Gweithgareddau<br>masnachu|||eraill|4|64,826|1,833|66,659|49,743|
|Incwm buddsoddi||||5|1,040||1,040|29|
|Cyfanswm|||||475,023|63,412|538,435|494,798|
|GWARIANT|||||||||
|Gweithgareddau|elusennol||||||||
|Costau cynhyrchu,<br>gweithdy|datblygu,||||483,083|7,123|490,206|461,082|
|Arall|||||25,187||25„187|17,101|
|Cyfanswm|||||508,270|7,123|515,393|478,183|
|INCWM NET/(GWARIANT)<br>Trosglwyddiadau<br>rhwng||cronfeydd||18|(33,247)<br>28,393|56,289<br> ~28,393)|23,042|16,615|
|Symud<br>net mewn|cronfeydd||||(4,854)|27,896|23,042|16,615|
|CYMODI CRONFEYDD|||||||||
|Cyfanswm<br>yr cronfeydd<br>gyflwynwyd||a|||318,751|1,083,986|1,402,737|1,402,154|
|Fel yr adroddwyd<br>Addasiad<br>blwyddyn|o'r blaen<br>flaenorol|||13|23,319||23,319|7,287|
|Fel y cafodd ei ailddatgan|||||342,070|1,083,986|1,426,056|1,409,441|
|CYFANSWM CRONFEYDD|||I'W CARIO||||||
|YMLAEN|||||337,216|1,111,882|1,449,098|1,426,056|





## 

## 

## 

|Mantolen<br>C db<br>se<br>31 Mawrth 2023|dd||||||||
|---|---|---|---|---|---|---|---|---|
||||||||31.3.23|31.3.22|
||||||Cronfeydd|Cronfeydd|Cyfanswm|Cyfanswm|
||||||anghyfyngedig|cyfyngedig|cronfeydd|cronfeydd|
|||||||||ailddatgan|
|||||Nodiadau||E|||
|ASEDAU SEFYDLOG||||15|||||
|Asedau<br>cyfalaf|||||37,899|1,024,053|1,061,952|1,091,535|
|ASEDAU PRESENNOL||||16|||||
|Dyledwyr|||||54,085|135|54,220|44,668|
|Arian mewn banc ac mewn|||llaw||252,808|87,752|340,560|303,761|
||||||306,893|87,887|394,780|348,429|
|CREDYDWYR|||||||||
|Symiau<br>sy'n ddyledus|o|fewn blwyddyn||17|(7,576)|(58)|(7,634)|(13,908)|
|ASEDAU NET CYFREDOL|||||299,317|87,829|387,146|334,521|
|CYFANSWM ASEDAU||LLAI|||||||
|RHWYMEDIGAETHAU||CYFREDOL|||337,216|1,111,882|1,449,098|1,426,056|
|ASEDAU NET|||||337,216|1,111,8&2|1,449,098|1,426,056|
|CRONFEYDD||||18|||||
|Cronfeydd<br>anghyfyngedig|||||||337,216|342,070|
|Cronfeydd<br>cyfyngedig|||||||1,111,882|1,083,986|
|CYFANSWM CRONFEYDD|||||||1,449,098|1,426,056|





## 

## 



## 

|Cwmni Theatr Arad Goch|||||||||
|---|---|---|---|---|---|---|---|---|
|Dat aniad Llif Arian|||||||||
|ar<br>er<br>flw dd<br>n a ddaeth||i|ben|ar|31 Mawrth 2023||||
||||||||31.3.23|31.3.22|
|||||||||Fel y|
|||||||||cafodd ei|
|||||||||ailddatgan|
|||||Nodiadau||||E|
|Arian yn llifo oweithgareddau||||1|||||
|gweithredu<br>Arian a gynhyrchir<br>oweithrediadau|||||||39,903|(10,786)|
|Llog a dalwyd|||||||||
|Arian net a ddarperir<br>gan I(a|ddefnyddir||||yn)||||
|gweithgareddau<br>gweithredu|||||||39,902|~tg,766)|
|Arian yn llifo oweithgareddau|||buddsoddi||||||
|Prynu asedau sefydlog<br>diriaethol<br>Gwerthu<br>asedau<br>sefydlog<br>diriaethol|||||||(4,143)|(9,600)<br>500|
|Llog a dderbyniwyd|||||||1,040|29|
|Arian net a ddefnyddir<br>rnewn|gweithgareddau|||||buddaoddi|~3,103)|~9,071)|
|Newid mewn arian parod a|||||||||
|chyfwerth<br>ag arian parod yn y<br>cyfnod adrodd<br>Cyfwerth<br>ag arian parod ac arian|||||||36,799|(19,857)|
|parod ar ddechrau'r<br>cyfnod|||||||||
|adrodd|||||||303,761|323,618|
|Cyfwerth<br>ag arian parod ac|arian||||||||
|parod ar ddiwedd<br>y cyfnod<br>adrodd|||||||340,560|303,761|





## 

## 

## 

|CYMODI INCWM NET<br>GWEITHREDU|I LIF|ARIAN|NET|0 WEITHG|AREDDAU|||
|---|---|---|---|---|---|---|---|
|||||||31.3.23|31.3.22|
||||||||Fel y|
||||||||cafodd ei|
||||||||ailddatgan|
|Incwm net ar gyfer y cyfnod adrodd<br>(yn <br>Datganiad<br>oWeithgareddau<br>Ariannol)||||unol a'r||23,042|16,615|
|Addasiadau<br>ar gyfer:<br>Taliadau<br>dibrisiant||||||33,727|35,117|
|Llog a dderbyniwyd||||||(1,040)|(29)|
|Llog a dalwyd||||||||
|Cynnydd<br>mewn<br>dyledwyr<br>Gostyngiad<br>mewn credydwyr||||||(9,552)<br>~6,275)|(26,422)<br>~36,06?)|
|Arian net a ddarperir<br>gweithrediadau|gan/(a ddefnyddir|||yn)||39,903|)10,786)|
|DADANSODDIAD 0|NEWIDIADAU||MEWN|||||
|CRONFEYDD NET||||||||
||||||Ar 1.4.22|Llif arian|Ar 31.3.23|
||||||E|E||
|Arian net||||||||
|Arian mewn banc ac mewn||llaw|||303,761|36,799|340,560|
||||||303,761|36,799|340,560|
|Cyfanswm|||||303,761|36,799|340,560|



## 

## 



## 

## 

## 

## 



## 

## 



## 

## 

## 

## 

## 

|RHODDION<br>A CHYMYNRODDION|||
|---|---|---|
||31.3.23|31.3.22|
|||Fel y|
|||cafodd ei|
|||ailddatgan|
|||E|
|6rantiau|388,699|378,135|





## 

## 

|ar|er<br>flw<br>dd<br>n a ddae|er<br>flw<br>dd<br>n a ddae|er<br>flw<br>dd<br>n a ddae|er<br>flw<br>dd<br>n a ddae|er<br>flw<br>dd<br>n a ddae|t|h<br>i ben ar 3|h<br>i ben ar 3|h<br>i ben ar 3|h<br>i ben ar 3|1 Mawrth|1 Mawrth|2023||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|4.|GWEITHGAREDDAU||||||MASNACHU||||ERAILL||||||
||||||||||||||||31.3.23|31.3.22|
|||||||||||||||||as|
|||||||||||||||||restated|
||Ffioedd Perfformiad||||||||||||||41,298|11,888|
||Ffioedd gweithdy<br>Incwm<br>arall||||a hyfforddiant||||||||||6,405<br>18,956|5,548<br>8,926|
||Nawdd|||||||||||||||30,000|
||Grantiau<br>refeniw <br>Costau cynhyrchu||||cofid y cyngor<br>- cofid|||||||||||20,749<br>~27,368)|
||||||||||||||||66,659|49,743|
|5.|INCWM BUDDSODDI||||||||||||||||
||||||||||||||||31.3.23|31.3.22|
|||||||||||||||||as|
|||||||||||||||||restated|
||||||||||||||||F|E|
||Llog cyfrif adnau||||||||||||||992|29|
||Llog arall||||||||||||||48||
||||||||||||||||1,040|29|
|6.|INCWM 0||WEITHGAREDDAU|||||||ELUSENNOL|||||||
||||||||||||||||31.3.23|31.3.22|
|||||||||||||||||Fel y|
|||||||||||||||||cafodd ei|
|||||||||||||||||ailddatgan|
|||||||||Gweithgaredd||||||||F|
||Grantiau|||||||Grantiau|||prosiect||||61,579|50,859|
||Rhyddhad||treth|theatr||||Costau cynhyrchu,<br>gweithdy|||||datblygu,||20,458|16,032|
||||||||||||||||82,037|66,891|
||Mae'r grantiau|||a|dderbynnir,||||sydd||wedi'u|cynnwys||yn yr uchod,|||
||fel a ganlyn:||||||||||||||31.3.23|31.3.22|
|||||||||||||||||Fel y|
|||||||||||||||||cafodd ei|
|||||||||||||||||ailddatgan|
|||||||||||||||||F|
||Grantiau|cysylltiedig||||a'r||prosiect|||||||61,579|50,859|





## 

|Nodiadau<br>i'r Dat|Nodiadau<br>i'r Dat|aniadau|aniadau|Ariannol|Ariannol|Ariannol|-|arhau||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|ar|er<br>flw dd|n a ddaeth|||i ben||ar|31 Mawrth 2023||||
|7.|COSTAU GWEITHGAREDDAU|||||||ELUSENNOL||||
|||||||||||Costa u||
||||||||||Costau|cefnogi||
||||||||||Uniongyrchol|(nodyn 8)|Cyfanswm|
||||||||||||F|
||Costau cynhyrchu,||datblygu,|||||||||
||gweithdy||||||||332,259|157,947|490,206|
|8.|COSTAU CEFNOGI|||||||||||
||||||||||||Rheolaeth|
||Costau cynhyrchu,||datblygu,|||||||||
||gweithdy||||||||||157,947|
|9.|INCWM NET/(GWARIANT)|||||||||||
||Nodir incwm|net /|(gwariant)|||ar|ol|codi tal / (credydu):||||
|||||||||||31.3.23|31.3.22|
||||||||||||Fel y|
||||||||||||cafodd ei|
||||||||||||ailddatgan|
||||||||||||E|
||Dibrisiant - asedau||sy'n||eiddo|||||33,726|35,116|



## 

## 

## 

||||31.3.23|31.3.22|
|---|---|---|---|---|
|||||Fel y|
|||||cafodd ei|
|||||ailddatgan|
|||||E|
|Cyflogau|||291,214|287,570|
|Costau|nawdd|cymdeithasol|14,112|12,393|
|Costau|pensiwn|eraill|10,229|9,138|
||||315,555|309,101|





## 

## 

## 

## 

|Roedd nifer cyfart|al|og<br>y gw|eithwyr<br>yn ystod y flwy|ddyn|fel a ganlyn:|||
|---|---|---|---|---|---|---|---|
|||||||31.3.23|31.3.22|
||||||||Fel y|
||||||||cafodd ei|
||||||||ailddatgan|
|Actorion a chynhyrchiad|||||||2|
|Technegol a marchnata|||||||5|
|Gweinyddu<br>a rheoli|||||||4|
|Ni chafodd<br>yr un gweithiwr|||fwy na 260,000 mewn|tal yn|y cyfnod.|||
|CYMARIAETHAU||AR GYFER GWEITHGAREDDAU'R|||DATGANIAD|ARIANNOL||
||||||Cronfeydd|Cronfeydd|Cyfanswm|
|||||anghyfyngedig||cyfyngedig|cronfeydd|
||||||||(ailddatgan)|
|INCWM A GWADDODION|||0|||||
|Rhoddion a chymynroddion|||||378,135||378,135|
|Gweithgareddau|elusennol|||||||
|Grantiau<br>prosiect|||||30,711|20,148|50,859|
|Costau cynhyrchu,||datblygu,||||||
|gweithdy|||||16,032||16,032|
|Gweithgareddau|masnachu||eraill||17,117|32,626|49,743|
|lncwm<br>buddsoddi|||||29||29|
|Cyfanswm|||||442,024|52,774|494,798|
|GWARIANT AR||||||||
|Gweithgareddau||elusennol||||||
|Costau cynhyrchu,||datblygu,||||||
|gweithdy|||||351,475|109,607|461,082|
|Arall|||||16,669|432|17,101|
|Cyfanswm|||||368,144|110,039|478,183|
|INCWM NET/(GWARIANT)|||||73,880|(57,265)|16,615|
|Trosglwyddiadau||rhwng|cronfeydd|~68,543)||68,543||
|Symud<br>net mewn||cronfeydd|||5,337|11,278|16,615|





## 

## 

## 

|parhau|||||
|---|---|---|---|---|
|||Cronfeydd|Cronfeydd|Cyfanswm|
|||anghyfyngedig|cyfyngedig|cronfeydd|
|||||(ailddatgan)|
|||||E|
|CSONI CRONFEYDD|||||
|Cyfanswm<br>yr cronfeydd|a gyflwynwyd||||
|Fel yr adroddwyd<br>o'r blaen<br>Addasiad<br>blwyddyn<br>flaenorol||329,446<br>7,287|1,072,708<br>-|1,402,154<br>7,287|
|Fel y cafodd ei ailddatgan||336,733|1,072,708|1,409,441|
|CYFANSWM YRARIAN YN GAEL EI|||||
|GARIO YMLAEN||342,070|1,083,986|1,426,056|



## 

## 

## 

|ASEDAU SEFYDLOG||||
|---|---|---|---|
||||Asedau|
||Eiddo|Offer a|prosiect|
||rhydd|peiriannau|agor drysau|
||||F|
|COST||||
|Ar 1 Ebrill 2022|1,178,700|346,905|931|
|Ychwanegiadau||2,061||
|Ar 31 Mawrth 2023|1,178,700|348,966|931|
|DIBRISIAD||||
|Ar 1 Ebrill 2022|133,191|321,618|890|
|Dibrisiad<br>am y flwyddyn|23,574|5,469|8|
|Ar 31 Mawrth 2023|156,?65|327,087|898|
|GWERTH LLYFR NET||||
|Ar 31 Mawrth 2023|1,021,935|21,879|33|
|Ar 31 Mawrth 2022|1,045,509|25,287|41|





## 

## 

## 

|ar<br>15.|er<br>flw<br>dd<br>n a ddaeth<br>i ben ar 31 M<br>ASEDAU SEFYDLOG - parhau|awrth 2023|||
|---|---|---|---|---|
|||Moduron|Offer a|Cyfanswm|
||||chyfrifiaduron||
||COST||||
||Ar 1 Ebrill 2022|12,431|99,912|1,638,879|
||Ychwanegiadau|1,995|87|4,143|
||Ar 31 Mawrth 2023|14,426|99,999|1,643,022|
||DIBRISIAD||||
||Ar 1 Ebrill 2022|12,055|79,590|547,344|
||Dibrisio am y flwyddyn|593|4,082|33,726|
||Ar 31 Mawrth 2023|12,648|83,672|581,070|
||GWERTH LLYFR NET||||
||Ar 31 Mawrth 2023|1,778|16,327|1,061,952|
||At 31 March 2022|376|20,322|1,091,535|
|16.|DYLEDWYR".SYMIAU SYN DDYLEDUS 0 FEWN BLWYDDYN||||
||||31.3.23|31.3.22|
|||||Fel y|
|||||cafodd ei|
|||||ailddatgan|
||||K||
||Dyledwyr<br>masnach<br>Dyledwyr<br>eraill<br>TAW||3,839<br>43,825<br>1,494|14,360<br>23,319<br>2,175|
||Rhagdaliadau||5,062|4,814|
||||54,220|44,668|





## 

## 

## 

|CRED|YD|WYR: SYM|IA|U SY'|N DDYLEDUS 0 FEW|N BLWYDDYN||
|---|---|---|---|---|---|---|---|
|||||||31.3.23|31.3.22|
||||||||Fel y|
||||||||cafodd ei|
|||||||f|ailddatgan<br>E|
|Credydwyr<br>masnach<br>Nawdd<br>cymdeithasol<br>Costau cronedig|||a|threthi|eraill|2,882<br>1,002<br>3,750|3,876<br>4,807<br>5,225|
|||||||7,634|13,908|



## 

|SYMUD MEWN CRONFE|YDD||||||||
|---|---|---|---|---|---|---|---|---|
||||Addasiad||Symudiad|Trosglwyddiadau|||
||Ar 1.4.22||blwyddyn<br>flaenorol||net mewn<br>cronfeydd|rhwng<br>cronfeydd||Ar<br>31.3.23|
||||E||E|F||E|
|Cronfeydd<br>anghyfyngedig|||||||||
|Cronfa gyffredinol|318,751||23,319||(33,24?)|28,393||337,216|
|Cronfeydd<br>cyfyngedig|||||||||
|Grantiau<br>cyfalaf<br>Prosiect agor|1,047,803|||||(23,783)|1,024,020||
|drysau<br>Tu fewn tu fas|36,183||||48,724|2,895<br>75||87,802<br>75|
|Clera<br>Cwrs technegol|||||573<br>6,992|(588)<br> ~6,992)||(15)|
||1,083,986||||56,289|~28,393|1,111,882||
|CYFANSWM|||||||||
|CRONFEYDD|1,402,737||23,319||23,042||1,449,098||
|Mae symudiad<br>net mewn cronfeydd,||sydd|wedi'u|cynnwys<br>yn yr uchod fel a ganlyn:|||||
||||||Adnoddau|Adnoddau|Symudiad||
||||||i fewn|allan||mewn|
||||||||cronfeydd||
||||||F|||F|
|Cronfeydd<br>anghyfyngedig|||||||||
|Cronfa gyffredinol|||||475,023|(508,270)||(33,247)|
|Cronfeydd<br>cyfyngedig|||||||||
|Prosiect agor drysau<br>Clera<br>Cwrs technegol|||||51,750<br>1,833<br>9,829|(3,026)<br>(1,260)<br>~2,837)||48,724<br>573<br>6,992|
||||||63,412|~7,123||56,289|
|CYFANSWM CRONFEYDD|||||538,435|(515,393)||23,042|





## 

## 

## 

|Cymariaethau<br>ar gyfer sy|mudiadau<br>m|ewn cronfe|ydd|||
|---|---|---|---|---|---|
|||Addasiad|Symudiad|Trosglwyddiadau||
||Ar 1.4.21|blwyddyn<br>flaenorol|net mewn<br>cronfeydd|rhwng<br>cronfeydd|Ar<br>31.3.22|
||||E|E||
|Cronfeydd<br>anghyfyngedig<br>Cronfa gyffredinol|329,446|7,287|73,880|(68,543)|342,070|
|Cronfeydd<br>cyfyngedig<br>Grantiau<br>cyfalaf|1,075,067|||(2?,264)|1,047,803|
|Prosiect agor<br>drysau<br>Tu fewn tu fas<br>Clera|(2,359)||(377)<br>(14,380)<br>~42,508)|38,919<br>14,380<br>42,508|36,183|
||1,072,708||~57,265)|68,543|1,083,986|
|CYFANSWM||||||
|CRONFEYDD|1,402,154|7,287|16,615||1,426,056|



|ganlyn:|||||
|---|---|---|---|---|
|||Adnoddau|Adnoddau|Symudiad|
|||i fewn|allan|mewn|
|||||cronfeydd|
|Cronfeydd<br>anghyfyngedig<br>Cronfa gyffredinol||442,024|(368,144)|73,880|
|Cronfeydd|cyfyngedig||||
|Prosiect agor drysau<br>Tu fewn tu fas||32,625|(377)<br>(47,005)|(377)<br>(14,380)|
|Clera||20,149|~62,657)|~42,508)|
|||52,774|~110,039)|~57,265)|
|CYFANSWM CRONFEYDD||494,798|~478,183)|16,615|





## 

## 

## 

|Mae sefyllfa<br>gyfun<br>blwyddy|n<br>12 mis a b|lwyddyn<br>fla|enorol<br>12 mis|fel a ganlyn:|fel a ganlyn:|
|---|---|---|---|---|---|
|||Addasiad|Symudiad|Trosglwyddiadau||
||Ar 1.4.21|blwyddyn<br>flaenorol|net mewn<br>cronfeydd|rhwng<br>cronfeydd|Ar<br>31.3.23|
||||E|E|E|
|Cronfeydd<br>anghyfyngedig||||||
|Cronfa gyffredinol|329,446|7,287|40,633|(40,150)|337,216|
|Cronfeydd<br>cyfyngedig||||||
|Grantiau<br>cyfalaf<br>Prosiect agor|1,075,067|||(51,047)|1,024,020|
|drysau<br>Tu fewn tu fas<br>Clera<br>Cwrs technegol|(2,359)||48,347<br>(14,380)<br>(41,935)<br>6,992|41,814<br>14,455<br>41,920<br> ~6,992)|87,802<br>75<br>(15)|
||1,072,708||~976)|40,150|1,111,882|
|CYFANSWM||||||
|CRONFEYDD|1,402,154|7,287|39,657||1,449,098|



||||Adnoddau|Adnoddau|Symudiad|
|---|---|---|---|---|---|
||||i fewn|allan|mewn|
||||||cronfeydd|
|||||E|E|
|Cronfeydd|anghyfyngedig|||||
|Cronfa gyffredinol|||917,04?|(876,414)|40,633|
|Cronfeydd|cyfyngedig|||||
|Prosiect agor drysau<br>Tu fewn tu fas<br>Clera<br>Cwrs technegol|||51,750<br>32,625<br>21,982<br>9,829|(3,403)<br>(47,005)<br>(63,917)<br>~2,837)|48,347<br>(14,380)<br>(41,935)<br>6,992|
||||116,186|~117,162)|~976)|
|CYFANSWM CRONFEYDD|||1,033,233|~993,576)|39,657|
|Cronfeydd|cyfyngedig|materol||||



## 



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|COMPANY SECRETARY|Mrs N W Evans||
|---|---|---|
|REGISTERED OFFICE|Stryd Y Baddon||
||Aberystwyth||
||Ceredigion||
||SY232NN||
|REGISTERED COMPANY|02375424 (England|and Wales)|
|NUMBER|||
|REGISTERED CHARITY|702506||
|NUMBER|||



|INDEPENDENT|EXAMINER|Emyr Mortimer|Emyr Mortimer|Cyf|
|---|---|---|---|---|
|||32YMaes|||
|||Caernarfon|||
|||Gwynedd|||
|||LL55 2NN|||
|SOLICITORS||Humphrey,|Roberts 8 Bott||
|||1 Alfred Place|||
|||Aberystwyth|||
|||Ceredigion|||
|||SY232BS|||
|ACCOUNTANTS||Emyr Mortimer||Cyf|
|||32 YMaes|||
|||Cae ma rfon|||
|||Gwynedd|||
|||LL55 2NN|||





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## 

## 

|||||||31.3.23|31.3.22|
|---|---|---|---|---|---|---|---|
|||||Unrestricted|Restricted|Total|Total|
|||||fund|funds|funds|funds|
||||||||as restated|
||||Notes|||||
|INCOME AND ENDOWMENTS||FROM||||||
|Donations<br>and legacies|||3|388,699||388,699|378,135|
|Charitable<br>activities|||6|||||
|Project grants|||||61,579|61,579|50,859|
|Production,<br>development,|workshop|||||||
|costs||||20,458||20,458|16,032|
|Other trading<br>activities|||4|64,826|1,833|66,659|49,743|
|Investment<br>income|||5|1,040||1,040|29|
|Total||||475,023|63,412|538,435|494,798|
|EXPENDITURE ON||||||||
|Charitable<br>activities||||||||
|Production,<br>development,|workshop|||||||
|costs||||483,083|7,123|490,206|461,082|
|Other||||25,187||25,187|17,101|
|Total||||508,270|7,123|515,393|478,183|
|NET INCOME/(EXPENDITURE)<br>Transfers<br>between funds|||18|(33,247)<br>28,393|56,289<br> ~28,393)|23,042|16,615|
|Net movement<br>in funds||||(4,854)|27,896|23,042|16,615|
|RECONCILIATION<br>OF FUNDS||||||||
|Total funds brought<br>forward||||||||
|As previously<br>reported<br>Prior year adjustment|||13|318,751<br>23,319|1,083,986<br>-|1,402,737<br>23,319|1,402,154<br>7,287|
|As restated||||342,070|1,083,986|1,426,056|1,409,441|
|TOTAL FUNDS CARRIED FORWARD||||337,216|1,111,882|1,449,098|1,426,056|





## 

## 

## 

|Balance Sheet<br>31 March 2023||||||
|---|---|---|---|---|---|
|||||31.3.23|31.3.22|
|||Unrestricted|Restricted|Total|Total|
|||fund|funds|funds|funds|
||||||as restated|
||Notes||E||E|
|FIXEDASSETS||||||
|Tangible assets|15|3?,899|1,024,053|1,061,952|1,091,535|
|CURRENT ASSETS||||||
|Debtors<br>Cash at bank and in hand|16|54,085<br>252,808|135<br>87,752|54,220<br>340,560|44,668<br>303,761|
|||306,893|87,887|394,780|348,429|
|CREDITORS||||||
|Amounts<br>falling due within one year|17|(7,576)|(58)|(7,634)|(13,908)|
|NET CURRENT ASSETS||299,317|87,829|387,146|334,521|
|TOTAL ASSETSLESSCURRENT||||||
|LIABILITIES||337,216|1,111,882|1,449,098|1,426,056|
|NET ASSETS||337,216|1,111,882|1,449,098|1,426,056|
|FUNDS|18|||||
|Unrestricted<br>funds||||337,216|342,070|
|Restricted funds||||1,111,882|1,083,986|
|TOTAL FUNDS||||1,449,098|1,426,056|





## 

## 



## 

## 

|||||31.3.23|31.3.22|
|---|---|---|---|---|---|
||||||as|
||||||restated|
||||Notes||E|
|Cash flows from operating||activities||||
|Cash generated<br>from operations<br>Interest paid|||1|39,903<br>~1)|(10,786)|
|Net cash provided<br>by/(used||in) operating||||
|activities||||39,902|~10,766)|
|Cash flows from investing||activities||||
|Purchase<br>oftangible<br>fixed assets<br>Sale oftangible<br>fixed assets||||(4,143)|(9,600)<br>500|
|Interest received||||1,040|29|
|Net cash used<br>in investing|activities|||~3,103)|~9,071)|
|Change<br>in cash and cash||||||
|equivalents<br>in the reporting||||||
|period<br>Cash and cash equivalents||at the||36,?99|(19,857)|
|beginning<br>ofthe reporting||period||303,761|323,618|
|Cash and cash equivalents||at the||||
|end ofthe reporting<br>period||||340,560|303,761|





## 

## 

## 

|ACTIVITIES||||||
|---|---|---|---|---|---|
|||||31.3.23|31.3.22|
||||||as|
||||||restated|
|Net income <br>of Financial|for the reporting<br> Activities)||period (as per the Statement|23,042|16,615|
|Adjustments<br>Depreciation|for:<br>charges|||33,727|35,117|
|Interest received||||(1,040)|(29)|
|Interest paid||||1||
|Increase<br>in debtors<br>Decrease<br>in creditors||||(9,552)<br>J6,275)|(26,422)<br>)36,067)|
|Net cash provided||by/(used|in) operations|39,963|))0,766)|



## 

|ANALYSIS OF CHANGES<br>IN NET FUN|DS|||
|---|---|---|---|
||At 1.4.22|Cash flow|At 31.3.23|
||E|||
|Net cash||||
|Cash at bank and in hand|303,761|36,799|340,560|
||303,761|36,799|340,560|
|Total|303,761|36,799|340,560|





## 

## 

## 

## 

## 

## 



## 

## 

## 

## 

## 

## 

|Freehold|property|2'/o straight|line|
|---|---|---|---|
|Fixtures,|fittings and equipment|20'/o reducing|balance|
|Motor vehicles||25'/o reducing|balance|
|Computer|equipment|20'/o reducing|balance|



## 

## 

## 



## 

## 

## 

|would have b|een had the impairment<br>not previously<br>been rec|een had the impairment<br>not previously<br>been rec|een had the impairment<br>not previously<br>been rec|ognised.||
|---|---|---|---|---|---|
|DONATIONS|AND LEGACIES|||||
|||||31.3.23|31.3.22|
||||||as|
|||||f|restated<br>E|
|Grants||||388,699|378,135|
|Grants received,||included|in the above, are as follows:|||
|||||31.3.23|31.3.22|
||||||as|
||||||restated|
|Other grants||||388,699|378,135|





## 

## 

|for t|he Year Ended 31 March 2023|he Year Ended 31 March 2023|he Year Ended 31 March 2023|he Year Ended 31 March 2023|he Year Ended 31 March 2023|||||
|---|---|---|---|---|---|---|---|---|---|
|4.|OTHER TRADING ACTIVITIES|||||||||
|||||||||31.3.23|31.3.22|
||||||||||as|
|||||||||f|restated<br>f|
||Performance|fees||||||41,298|11,888|
||Workshop<br>8|training||fees||||6,405|5,548|
||Other sundry|income||||||18,956|8,926|
||Sponsorship||||||||30,000|
||ACW covid revenue|||grants|||||20,749|
||Covid production||costs||||||~27,368)|
|||||||||66,659|49,743|
|5.|INVESTMENT INCOME|||||||||
|||||||||31.3.23|31.3.22|
||||||||||as|
|||||||||f|restated<br>f|
||Deposit account interest|||||||992|29|
||Other interest|||||||48||
|||||||||1,040|29|
|6.|INCOME FROM CHARITABLE ACTIVITIES|||||||||
|||||||||31.3.23|31.3.22|
||||||||||as|
||||||Activity||||restated<br>f|
||Grants||||Project grants|||61,579|50,859|
||||||Production,|development,|workshop|||
||Theatre tax relief||||costs|||20,458|16,032|
|||||||||82,037|66,891|
||Grants received,||included||in the above, are as follows:|||||
|||||||||31.3.23|31.3.22|
||||||||||as|
|||||||||f|restated<br>f|
||Project related grants|||||||61,579|50,859|





## 

|Notes|to the Financial Statements|to the Financial Statements|to the Financial Statements|to the Financial Statements|-continued|||
|---|---|---|---|---|---|---|---|
|for the Year Ended 31 March||||2023||||
|7.|CHARITABLE ACTIVITIES COSTS|||||||
|||||||Support||
||||||Direct|costs (see||
||||||Costs|note 8)|Totals|
||||||E|E|E|
||Production,||development,|||||
||workshop|costs|||332,259|157,947|490,206|
|8.|SUPPORT||COSTS|||||
||||||||Management|
||Production,||development,|workshop||||
||costs||||||157,947|
|9.|NET INCOME/(EXPENDITURE)|||||||
||Net income/(expenditure)|||is stated after charging/(crediting):||||
|||||||31.3.23|31.3.22|
||||||||as|
||||||||restated|
||||||||E|
||Depreciation||-owned assets|||33,726|35,116|



## 

## 

## 

|||31.3.23|31.3.22|
|---|---|---|---|
||||as|
||||restated|
|||f.||
|Wages|and salaries|291,214|287,570|
|Social|security costs|14,112|12,393|
|Other|pension costs|10,229|9,138|
|||315,555|309,101|





## 

## 

||The averag|e<br>monthly<br>numb|er<br>of|emp|loyees<br>during the year was as|follows:|||
|---|---|---|---|---|---|---|---|---|
|||||||31.3.23|31.3.22||
||||||||as||
||||||||restated||
||Actors 8 production|||||||2|
||Technical|&marketing||||||5|
||Administration<br>8 management|||||||4|
||No employees<br>received emoluments||||in excess off60,000.||||
|12.|COMPARATIVES<br>FOR THE STATEMENT OF FINANCIAL ACTIVITIES||||||||
||||||Unrestricted|Restricted||Total|
||||||fund|funds||funds|
||||||||as|restated|
||||||F|E||F|
||INCOME AND ENDOWMENTS|||FROM|||||
||Donations|and legacies|||378,135||378,135||
||Charitable|activities|||||||
||Project grants||||30,711|20,148||50,859|
||Production,|development,|workshop||||||
||costs||||16,032|||16,032|
||Other trading<br>activities||||17,117|32,626||49,743|
||Investment|income|||29|||29|
||Total||||442,024|52,774|494,798||
||EXPENDITURE ON||||||||
||Charitable|activities|||||||
||Production,|development,|workshop||||||
||costs||||351,475|109,607|461,082||
||Other||||16,669|432||17,101|
||Total||||368,144|110,039|478,183||
||NET INCOME/(EXPENDITURE)<br>Transfers<br>between funds||||73,880<br>~68,543)|(57,265)<br>68,543||16,615|
||Net movement<br>in funds||||5,337|11,278||16,615|





## 

## 

## 

|COMPARAT|IVES<br>F|OR THE STATEMENT|OF FINANCIAL ACTIV|ITIES -conti|nued|
|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|
||||fund|funds|funds|
||||||as restated|
|||||P||
|RECONCILIATION||OF FUNDS||||
|Total funds|brought|forward||||
|As previously|reported||329,446|1,072,708|1,402,154|
|Prior year adjustment|||7,287|-|7,287|
|As restated|||336,733|1,072,708|1,409,441|
|TOTAL FUNDS CARRIED||||||
|FORWARD|||342,070|1,083,986|1,426,056|



## 

## 

## 

## 

## 

|TANGIBLE FIXEDASSETS||||
|---|---|---|---|
||||Opening|
||Freehold|Plant and|dooIS|
||property|machinery|assets|
||E|E||
|COST||||
|At 1 April 2022|1,178,700|346,905|931|
|Additions||2,061||
|At 31 March 2023|1,178,700|348,966|931|
|DEPRECIATION||||
|At 1 April 2022|133,191|321,618|890|
|Charge for year|23,574|5,469|8|
|At 31 March 2023|156,765|327,087|898|
|NET BOOK VALUE||||
|At 31 March 2023|1,021,935|21,879|33|
|At 31 March 2022|1,045,509|25,287|41|





## 

## 

|for th|e Year Ended 31 March 2023|e Year Ended 31 March 2023|||
|---|---|---|---|---|
|15.|TANGIBLE FIXEDASSETS - continued||||
|||Motor|Computer||
|||vehicles|equipment|Totals|
||||F|E|
||COST||||
||At 1 April 2022|12,431|99,912|1,638,879|
||Additions|1,995|87|4,143|
||At 31 March 2023|14,426|99,999|1,643,022|
||DEPRECIATION||||
||At 1 April 2022|12,055|79,590|547,344|
||Charge for year|593|4,082|33,726|
||At 31 March 2023|12,648|83,672|581,070|
||NET BOOK VALUE||||
||At 31 March 2023|1,778|16,327|1,061,952|
||At 31 March 2022|376|20,322|1,091,535|
|16.|DEBTORS:AMOUNTS|FALLING DUE WITHIN ONE YEAR|||
||||31.3.23|31.3.22|
|||||as|
|||||restated|
||Trade debtors||3,839|14,360|
||Other debtors||43,825|23,319|
||VAT||1,494|2,175|
||Prepayments||5,062|4,814|
||||54,220|44,668|





## 

## 

## 

## 

||31.3.23|31.3.22|
|---|---|---|
|||as|
|||restated|
|Trade creditors|2,882|3,876|
|Social security and other taxes|1,002|4,807|
|Accrued expenses|3,750|5,225|
||7,634|13,908|



## 

|MOVEMENT|IN FUND|S|||||
|---|---|---|---|---|---|---|
||||Prior|Net|Transfers||
||||year|movement|between|At|
|||At 1.4.22|adjustment|in funds|funds|31.3.23|
|||F|||E|F|
|Unrestricted|funds||||||
|General<br>fund||318,751|23,319|(33,247)|28,393|337,216|
|Restricted funds|||||||
|Capital grants||1,047,&03|||(23,783)|1,024,020|
|Opening<br>doors|||||||
|project||36,183||48,724|2,895|87„802|
|Tu fewn tu fas|||||75|75|
|Clera<br>Technical course||||573<br>6,992|(588)<br> ~6,992)|(15)|
|||1,083,986||56,289|~28,393)|1,111,882|
|TOTAL FUNDS||1,402,737|23,319|23,042||1,449,098|



|Net mov|ement<br>in funds,<br>included<br>in the|above are as follows:|||
|---|---|---|---|---|
|||Incoming|Resources|Movement|
|||resources|expended|in funds|
|||E|F|E|
|Unrestricted<br>funds|||||
|General|fund|475,023|(508,270)|(33,247)|
|Restricted funds|||||
|Opening|doors project|51,750|(3,026)|48,724|
|Clera<br>Technical course||1,833<br>9,829|(1,260)<br>~2,837)|573<br>6,992|
|||63,412|~7,123|56,289|
|TOTAL|FUNDS|538,435|)515,393)|23,042|





## 

## 

## 

## 

|Compar|atives|for mo|vement<br>in funds|||||
|---|---|---|---|---|---|---|---|
|||||Prior|Net|Transfers||
|||||year|movement|between|At|
||||At 1.4.21|adjustment|in funds|funds|31.3.22|
||||E|F|E|E||
|Unrestricted||funds||||||
|General|fund||329,446|7,287|73,880|(68,543)|342,070|
|Restricted funds||||||||
|Capital|grants||1,0?5,067|||(27,264)|1,047,803|
|Opening|doors|||||||
|project|||(2,359)||(377)|38,919|36,183|
|Tu fewn <br>Clera|tu fas||||(14,380)<br>~42,508)|14,380<br>42,508||
||||1,072,708||~57,265)|68,543|1,083,986|
|TOTAL|FUNDS||1,402,154|7,28?|16,615||1,426,056|



|Compara|tive|net movement<br>in funds,<br>i|ncluded<br>in the above are as|follows:||
|---|---|---|---|---|---|
||||Incoming|Resources|Movement|
||||resources|expended|in funds|
|||||E||
|Unrestricted||funds||||
|General|fund||442,024|(368,144)|73,880|
|Restricted funds||||||
|Opening|doors project|||(377)|(377)|
|Tu fewn|tu fas||32,625|(47,005)|(14,380)|
|Clera|||20,149|f62,657)|~42,508)|
||||52,774|)110,039)|~57,265)|
|TOTAL|FUNDS||494,798|(478,183)|16,615|





## 

|A current year|12 mont|hs<br>and prior yea|r 12months|combined<br>po|sition<br>is as foll|ows:|
|---|---|---|---|---|---|---|
||||Prior|Net|Transfers||
||||year|movement|between|At|
|||At 1.4.21|adjustment|in funds|funds|31.3.23|
|||E|||E||
|Unrestricted|funds||||||
|General<br>fund||329,446|7,287|40,633|(40,150)|337,216|
|Restricted funds|||||||
|Capital grants||1,075,067|||(51,047)|1,024,020|
|Opening<br>doors|||||||
|project||(2,359)||48,347|41,814|87,802|
|Tu fewn tu fas||||(14,380)|14,455|75|
|Clera<br>Technical course||||(41,935)<br>6,992|41,920<br> ~6,992)|(15)|
|||1,072,708||~976)|40,150|1,111,882|
|TOTAL FUNDS||1,402,154|7,287|39,657||1,449,098|



|A curren<br>included|t<br>year 12 months<br>and<br>prior <br>in the above are as follows:|year 12 months<br>combined|net moveme|nt<br>in funds|
|---|---|---|---|---|
|||Incoming|Resources|Movement|
|||resources<br>f|expended<br>E|in funds<br>E|
|Unrestricted<br>funds|||||
|General|fund|917,047|(876,414)|40,633|
|Restricted funds|||||
|Opening|doors project|51,750|(3,403)|48,347|
|Tu fewn|tu fas|32,625|(47,005)|(14,380)|
|Clera<br>Technical course||21,982<br>9,829|(63,917)<br>~2,837)|(41,935)<br>6,992|
|||116,186|~117,162)|~976)|
|TOTAL|FUNDS|1,033,233|(993,576)|39,657|



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