minus bangor1 bangor2 bangor3 bangor4 bangor5 bangor6 bangor7 bangor8 bangor9 bangor10 bangor11 bangor12 bangor13 bangor14 bangor15 bangor16 bangor17 bangor18 bangor19 bangor20 bangor21 bangor22 bangor23 bangor24 bangor25 bangor26 bangor27 bangor28 bangor29 bangor30 bangor31 bangor32 bangor33 bangor34 bangor35 bangor36 bangor37 bangor38 bangor39 bangor40 bangor41 bangor42 bangor43 bangor44 bangor45 bangor46 chevron-down chevron-left chevron-right chevron-up download email facebook instagram plus search twitter vimeo youtube
English

Trothwyon Archwilio

Incwm/Asedau Gros Ardal Weinidogaeth Archwiliad
Incwm Ardal Weinidogaeth llai na £25,000 DIM
Cyfnodau cyfrifyddu sy'n dod i ben ar neu ar ôl 31/3/2015:
Incwm Ardal Weinidogaeth £25,001 i £1filiwn Archwiliad Annibynnol *
Incwm Ardal Weinidogaeth £1miliwn neu fwy Archwiliad
Asedau Gros dros £ 3.26miliwn ac Incwm dros £250,000 Archwiliad

* Pan fydd incwm yn fwy na £250,000 rhaid i'r Arholwr Annibynnol fod yn gymwys.

Nodyn 1

Diffinnir incwm fel cyfanswm yr incwm a gofnodwyd ym mhob cronfa anghyfyngedig, ddynodedig a chyfyngedig ond nid cronfeydd gwaddol (cyfalaf).

Nodyn 2

Mae Cwmnïau Elusennol Bach (incwm o dan £6.5 miliwn ac asedau gros o dan £3.26 miliwn) yn ddarostyngedig i'r darpariaethau archwiliad uchod. Rhaid i Gwmnïau Elusennol uwchlaw'r trothwyon cwmni bach gadw at ddarpariaethau'r Deddfau Cwmnïau.

Cymraeg

Scrutiny Thresholds

Income / Gross Assets of Ministry Area Scrutiny
Ministry Area Income less than £25,000 NONE
Accounting periods ending on or after 31/3/2015:
Ministry Area Income £25,001 to £1million Independent Examination*
Ministry Area Income £1million or more Audit
Gross Assets over £3.26 million and Income over £250,000 Audit

* Where income is above £250,000 the Independent Examiner must be qualified.

Note 1

Income is defined as the total income recorded in all unrestricted, designated and restricted funds but not endowed (capital) funds.

Note 2

Small Charitable Companies (income below £6.5 million and gross assets below £3.26 million) are subject to the above scrutiny provisions. Charitable Companies above the small company thresholds must abide by the provisions of the Companies Acts.