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COMPANY REGISTRATION NUMBER: 03686475
CHARITY REGISTRATION NUMBER: 1074898
Popeth Cymraeg Cyfyngedig
Company Limited by Guarantee
Unaudited Financial Statements
31 July 2025
Popeth Cymraeg Cyfyngedig
Company Limited by Guarantee
Financial Statements
Year ended 31 July 2025
Page
Trustees' annual report (incorporating the director's report)
1
Independent examiner's report to the trustees
3
Statement of financial activities (including income and expenditure account)
4
Statement of financial position
5
Statement of cash flows
6
Notes to the financial statements
7
Popeth Cymraeg Cyfyngedig
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 31 July 2025
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 July 2025 .
Reference and administrative details
Registered charity name
Popeth Cymraeg Cyfyngedig
Charity registration number
1074898
Company registration number
03686475
Principal office and registered
Canolfan Iaith Clwyd
office
Pwll y Grawys
Dinbych
Sir Ddinbych
LL16 3LF
The trustees
Bon A. Hughes
(Died 14 September 2024)
Bon J. Roberts
Bon D. Berry
Bon. Alun Jones
Y Fon R Roberts
Bon H.M. Brightwell
Bon Toni ap Joseph
Y Fon. D Hughes
(Retired 23 June 2025)
Company secretary
Verona Pritchard-Jones
Independent examiner
Mr E. Jones FCCA
6 Hall Square
DENBIGH
Denbighshire
LL16 3NU
Structure, governance and management
Popeth Cymraeg Cyf is a company limited by guarantee with charitable status. The day to day management of the organisation is undertaken by a committee of elected Trustees who are also Directors of the company. They are elected at the AGM every year by members of Popeth Cymraeg Cyf. to operate on their behalf in accordance with the constitution. The committee meets bimonthly. The committee also delegates certain aspects of its managerial role to specific sub-committees as the needs arises (e.g.appointments sub-committee).
Objectives and activities
The objectives of the charity are to organise and deliver Welsh Classes for Adults in North Wales and to foster the best aspects of Welsh Culture in the spirit of inclusiveness and internationalism.
Achievements and performance
Main developments 2023/2024
Surpassing the target set by the National Centre significantly.
We managed to register well beyond the target set for us by the National Centre. This could have resulted in financial losses as we do not receive additional funding for exceeding our target, but that did not happen.
Stabilise income and expenditure and end the financial year in profit. Popeth Cymraeg made a small profit during the year compared to losses in previous years. With the monies in the reserve accounts the institution is in a healthy fiscal position.
Resumption of community courses
During the Covid 19 pandemic we had to move all our classes online. Although the majority of classes were still online we were able to move some existing classes back into the community and start new classes in the community. The aim is to continue to increase community provision over the next few years.
Training new tutors
We trained 5 new tutors to teach on our courses making it possible for us to continue to offer a wide range of classes.
Learner achievements
A very good number of Popeth Cymraeg learners won awards at the Deeside Learners' Eisteddfod and a good number of them published articles on Lingo 360. Popeth Cymraeg and Lingo is closely linked since the editor, who lives in Denbigh, was previosuly one of Popeth Cymraeg's tutors. Re-establishing community chat Sessions in partnership with Denbighshire Language Initiative We have a very good relationship with the Local Menter Iaith and have been working collaboratively to offer chat sessions and social activities to learners in Denbighshire.
Financial review
Popeth Cymraeg Cyf achieved a surplus of £1,952 during the year ending 31 July 2025, compared to a surplus of £6,185 for the year ending 31 July 2024.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on 22 April 2026 and signed on behalf of the board of trustees by:
Bon. Alun Jones
Verona Pritchard-Jones
Trustee
Charity Secretary
Popeth Cymraeg Cyfyngedig
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Popeth Cymraeg Cyfyngedig
Year ended 31 July 2025
I report to the trustees on my examination of the financial statements of Popeth Cymraeg Cyfyngedig ('the charity') for the year ended 31 July 2025.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent examiner's statement
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
2. the financial statements do not accord with those records; or
3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or
4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mr E. Jones FCCA Independent Examiner
6 Hall Square DENBIGH Denbighshire LL16 3NU
22 April 2026
Popeth Cymraeg Cyfyngedig
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 July 2025
2025
2024
Unrestricted funds
Total funds
Total funds
Note
£
£
£
Income and endowments
Donations and legacies
5
985
985
158
Charitable activities
6
26,557
26,557
26,870
Other trading activities
7
324,145
324,145
322,059
Investment income
8
4,742
4,742
6,359
---------
---------
---------
Total income
356,429
356,429
355,446
---------
---------
---------
Expenditure
Expenditure on charitable activities
9,10
354,476
354,476
349,261
---------
---------
---------
Total expenditure
354,476
354,476
349,261
---------
---------
---------
---------
---------
---------
Net income and net movement in funds
1,953
1,953
6,185
---------
---------
---------
Reconciliation of funds
Total funds brought forward
441,674
441,674
435,489
---------
---------
---------
Total funds carried forward
443,627
443,627
441,674
---------
---------
---------
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Popeth Cymraeg Cyfyngedig
Company Limited by Guarantee
Statement of Financial Position
31 July 2025
2025
2024
Note
£
£
£
Fixed assets
Tangible fixed assets
15
133,851
138,577
Current assets
Debtors
16
13,301
6,664
Cash at bank and in hand
310,015
327,491
---------
---------
323,316
334,155
Creditors: amounts falling due within one year
17
13,540
31,058
---------
---------
Net current assets
309,776
303,097
---------
---------
Total assets less current liabilities
443,627
441,674
---------
---------
Funds of the charity
Unrestricted funds
443,627
441,674
---------
---------
Total charity funds
19
443,627
441,674
---------
---------
For the year ending 31 July 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 22 April 2026 , and are signed on behalf of the board by:
Bon. Alun Jones
Trustee
Popeth Cymraeg Cyfyngedig
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 July 2025
2025
2024
£
£
Cash flows from operating activities
Net income
1,953
6,185
Adjustments for:
Depreciation of tangible fixed assets
4,726
5,098
Other interest receivable and similar income
( 4,742)
( 6,359)
Interest payable and similar charges
221
260
Changes in:
Trade and other debtors
( 6,637)
25,817
Trade and other creditors
( 17,518)
23,699
--------
--------
Cash generated from operations
( 21,997)
54,700
Interest paid
( 221)
( 260)
Interest received
4,742
6,359
--------
--------
Net cash (used in)/from operating activities
( 17,476)
60,799
--------
--------
Net (decrease)/increase in cash and cash equivalents
( 17,476)
60,799
Cash and cash equivalents at beginning of year
327,491
266,692
---------
---------
Cash and cash equivalents at end of year
310,015
327,491
---------
---------
Popeth Cymraeg Cyfyngedig
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 July 2025
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in Cymru and a registered charity in England and Wales. The address of the registered office is Canolfan Iaith Clwyd, Pwll y Grawys, Dinbych, Sir Ddinbych, LL16 3LF.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Freeehold Properties
-
2% straight line
Fixtures & Fittings
-
10% straight line
Y Tanerdy - Furniture & Equipment
-
25% reducing balance
Equipment & Furniture
-
25% reducing balance
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.
4. Limited by guarantee
No of trustees 8
Warranty liability restricted to £1 per trustee.
5. Donations and legacies
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Grants
Grant Cyngor Tref Rhuthun
985
985
158
158
----
----
----
----
6. Charitable activities
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Course fees & materials
26,557
26,557
26,870
26,870
--------
--------
--------
--------
7. Other trading activities
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Funding/Franchise Income
301,823
301,823
296,876
296,876
Letting and licensing
219
219
992
992
Office Reimbursed Costs
22,103
22,103
24,191
24,191
---------
---------
---------
---------
324,145
324,145
322,059
322,059
---------
---------
---------
---------
8. Investment income
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Bank interest receivable
4,742
4,742
6,359
6,359
-------
-------
-------
-------
9. Expenditure on charitable activities by fund type
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Language courses
70,010
70,010
82,550
82,550
Support costs
284,466
284,466
266,711
266,711
---------
---------
---------
---------
354,476
354,476
349,261
349,261
---------
---------
---------
---------
10. Expenditure on charitable activities by activity type
Activities undertaken directly
Support costs
Total funds 2025
Total fund 2024
£
£
£
£
Language courses
70,010
–
70,010
82,550
Governance costs
–
284,466
284,466
266,711
--------
---------
---------
---------
70,010
284,466
354,476
349,261
--------
---------
---------
---------
11. Net income
Net income is stated after charging/(crediting):
2025
2024
£
£
Depreciation of tangible fixed assets
4,726
5,098
-------
-------
12. Independent examination fees
2025
2024
£
£
Fees payable to the independent examiner for:
Independent examination of the financial statements
3,840
3,840
-------
-------
13. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2025
2024
£
£
Wages and salaries
172,969
168,029
Employer contributions to pension plans
22,107
21,395
---------
---------
195,076
189,424
---------
---------
The average head count of employees during the year was 6 (2024: 6 ). The average number of full-time equivalent employees during the year is analysed as follows:
2025
2024
No.
No.
Number of staff -tutors
4
4
Number of staff -manager
1
1
Number of staff - chief executive
1
1
----
----
6
6
----
----
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
14. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
15. Tangible fixed assets
Land and buildings
Fixtures and fittings
Y Tanerdy Furniture & Equipment
Equipment & Furniture
Total
£
£
£
£
£
Cost
At 1 August 2024 and 31 July 2025
157,462
21,439
4,467
75,268
258,636
---------
--------
-------
--------
---------
Depreciation
At 1 August 2024
25,192
19,599
4,467
70,801
120,059
Charge for the year
3,149
460
–
1,117
4,726
---------
--------
-------
--------
---------
At 31 July 2025
28,341
20,059
4,467
71,918
124,785
---------
--------
-------
--------
---------
Carrying amount
At 31 July 2025
129,121
1,380
–
3,350
133,851
---------
--------
-------
--------
---------
At 31 July 2024
132,270
1,840
–
4,467
138,577
---------
--------
-------
--------
---------
16. Debtors
2025
2024
£
£
Trade debtors
7,047
40
Prepayments and accrued income
6,254
6,624
--------
-------
13,301
6,664
--------
-------
17. Creditors: amounts falling due within one year
2025
2024
£
£
Payments received on account
5,138
25,645
Trade creditors
8,402
5,413
--------
--------
13,540
31,058
--------
--------
18. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £ 22,107 (2024: £ 21,395 ).
19. Analysis of charitable funds
Unrestricted funds
At 1 August 2024
Income
Expenditure
At 31 July 2025
£
£
£
£
General funds
441,674
356,429
(354,476)
443,627
---------
---------
---------
---------
At 1 August 2023
Income
Expenditure
At 31 July 2024
£
£
£
£
General funds
435,489
355,446
(349,261)
441,674
---------
---------
---------
---------
20. Analysis of net assets between funds
Unrestricted Funds
Total Funds 2025
£
£
Tangible fixed assets
133,851
133,851
Current assets
322,216
322,216
Creditors less than 1 year
(13,530)
(13,530)
---------
---------
Net assets
442,537
442,537
---------
---------
Unrestricted Funds
Total Funds 2024
£
£
Tangible fixed assets
138,577
138,577
Current assets
334,625
334,625
Creditors less than 1 year
(31,058)
(31,058)
---------
---------
Net assets
442,144
442,144
---------
---------
21. Analysis of changes in net debt
At 1 Aug 2024
Cash flows
At 31 Jul 2025
£
£
£
Cash at bank and in hand
327,491
(17,476)
310,015
---------
--------
---------