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CRAI Scout District Council
Accounts for the year ended 31 August 2023
HAYVENHURSTS LIMITED St.FairwayMellons,House,CardiffLinks CF3BusinessOLT Park, HAYVE HURSTS Tel:Email:029enquiries@hayvenhursts.co.uk2077 7756 Fax: 029 2079 8278 CAARTERED ACCOUNTAN?S
Website: www. hayvenhursts.co.uk
Report of the Independent Auditors to the Trustees of CRAI District Scout Council
Opinion We have audited the financial statements of CRAI District Scout Council (the 'charity') for the year ended 31 August 2023 on the following pages. 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).
This report is made solely to the charity's trustees, as a body, in accordance with Section 144 of the Charities Act 2011 and regulations made under Section 154 of that Act. Our audit work has been undertaken so that we might state to the charity's trustees 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 charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.
In our opinion the financial statements: . give a true and fair view of the state of the charity's affairs as at 31 August 2023 and of its incoming resources and application of resources for the period then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice applicable to Smaller Entities; and - have been prepared in accordance with the requirements of the Charities Act 2011.
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 charity 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 charity'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 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, 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.
Directors: Philip Felman FCA., Stephen Cox FCA., Gareth Williams FCA., Hellen Smith FCA., Matthew Felman FCA Registered to carry on audit work in the UK by the Institute of Chartered Accountants in England and Wales. Registered in England and Wales No. 3262151. Registered office as above address.
Matters on which we are required to report by exception
We have nothing to report in respect of[the][following][matters][ where][ the][Charities][Act][ 2011][requires][us][to][report] to you if, in our opinion: = the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements ; = or _ sufficient accounting records have not been kept; or - the financial statements are not in agreement with the accounting records and returns,
or - we have not received all the information and explanations we require for our audit. ‘ae,
Responsibilities of trustees The trustees are responsible for the preparation of the financial statements which 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 charity'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 charity 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.
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.
Hayvenhursts Limited Chartered Accountants & Statutory Auditor Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006
Fairway House Links Business Park St Mellons Cardiff CF3 OLT
Dated.........26 February 2024............:cecceeeeeees
CRAI Scouts District
Income and expenditure for the period ended 31 August 2023
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|---|---|---|---|---|---|---|---|
|year|Period|year|year|
|31/08/2023|31/08/2022|31/12/2021|31/12/2020|
|Income|
|Membership|£31,436.00|£29,543.51|£26,669.05|£30,536.74|
|Other|£96.50|
|Donations|£8,549.66|£3,399.49|£240.00|£240.00|
|Grants|£6,410.00|£48,388.55|£19,630.73|
|Interest|Earned|£1,149.54|£0.19|£24.71|£78.78|
|£41,231.70|£39,353.19|£75,322.31|£50,486.25|
|Expenditure|
|Membership|fee|£30,894.00|£24,975.00|£19,690.00|£26,449.00|
|MPLC|licence|£348.35|£316.39|£272.75|£264.80|
|Refund|of courses|£75.00|£370.00|£1,762.00|£72.00|
|Refund|of expenses|£113.25|£83.00|£114.00|£18.50|
|Online|resources|£240.00|£120.00|£322.00|£120.00|
|Scouts|Cymru|- WSJ|£9,429.82|
|Scouts cymru|£5,671.25|
|Awards|night|£480.00|
|Gifts &|Awards|£39.85|£962.33|£235.07|
|New|Explorer|Unit|£72.40|
|Network|£121.52|
|Training|£430.00|£120.00|£510.00|
|Repairs &|maintenance|£342.00|£1,923.23|£11,559.67|
|Bank|charges|£7.00|
|Other|£46.75|£50.00|£20.00|
|ARM|£1,936.44|
|Climbing|wall|£603.92|
|Computer|costs|£120.00|
|Scuba|diving expenses|£425.50|
|Travel|& Accommodation|£312.20|
|Young|Leaders|£96.08|
|Damboree|costs|£668.46|
|Cubs|Waiter day|costs|£854.50|
|Landfill|monies to|park|£15,195.41|£24,395.69|
|Shooting|project|£15,152.73|
|Valuation|fees|£660.00|
|Covid|Equipment|£553.48|
|Archery & Crossbows|£145.00|
|Leaders weekend|£151.00|
|Rotary|donation|£999.00|
|£42,639.94|£43,665.09|£72,607.20|£41,998.11|
|Depreciation|£3,424.75|£2,283.17|£1,843.00|£1,800.00|
|Deficit|/ Surplus for the|period|/year|-£4,832.99|-£6,595.07|£872.11|£6,688.14|
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CRAI Scouts District
Tangible fixed assets 31/08/2023
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||||||
|---|---|---|---|---|
|Fixtures|&|
|Equipment|Fittings|Total|
|Cost/NBV|
|Cost/NBV|Brought forward|£34,247.54|£357.98|£34,605.52|
|Additions|£0.00|£0.00|£0.00|
|At|31/8/23|£34,247.54|£357.98|£34,605.52|
|Depreciation|
|Brought|forward|£4,126.17|£0.00|£4,126.17|
|Charge|For the|year|£3,424.75|£3,424.75|
|At|31/8/23|£7,550.92|£0.00|£7,550.92|
|NBV At|31/8/23|£26,696.62|£357.98|£27,054.60|
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CRAI Activity Park Income and expenditure for the period ended 31 August 2023
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|---|---|---|---|---|---|---|---|
|year|Period|
|31/08/2023|31/08/2022|
|Income|
|Grants|General|£0.00|
|Landfill|£8,000.00|
|Monies|From|District|account|£6,029.00|
|Sales/hires|£20,954.40|£14,827.54|
|Table Top|Gaming|£941.31|
|Sundry|Receipts|£100.00|
|Interest|received|£41.36|£0.16|
|£21,937.07|£28,956.70|
|Expenditure|
|Insurance|£4,043.90|£2,669.27|
|Water|rates|£883.71|£211.50|
|Light &|Heat|£1,209.88|£1,181.41|
|Telephone &|internet|£850.42|£609.76|
|General|repairs|and|maintenance|£1,188.28|£3,041.26|
|Waste|Disposal|£1,376.48|
|Environmental|prof fess|£594.00|
|Table|Top|Gaming|£595.44|
|Landfill|work|&|furnishments|£17,138.39|
|Badges|£7.65|£467.94|
|Expenses|£89.16|
|£10,749.76|£25,408.69|
|Depreciation|£3,428.07|£2,285.37|
|Deficit|/|Surplus|for the|period|/year|£7,759.24|-£6,595.07|
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CRAI Activity Park
Balance sheet as at 31 August 2023
31/08/2023 31/08/2022
| 31/08/2023 | 31/08/2022 | |
|---|---|---|
| Fixed Assets | ||
| Mower | £5,032.00 | £6,808.00 |
| Hammock Village | £3,701.25 | £4,988.51 |
| Archery Equipment | £431.24 | £583.44 |
| Hawks | £548.44 | £761.05 |
| £9,712.93 | £13,141.00 | |
| Current Assets | ||
| Bank Lloyds | £9,777.52 | £7,631.57 |
| Savings account Lloyds | £14,051.52 | £5,010.16 |
| Prepayment - Flogas | £0.00 | £0.00 |
| Windows | £0.00 | £0.00 |
| £23,829.04 | £12,641.73 | |
| Gross Assets | £33,541.97 | £25,782.73 |
| Current liabilities | ||
| Due to badge account | £1.97 | £1.97 |
| £1.97 | £1.97 | |
| Net Assets | £33,540.00 | £25,780.76 |
| Charity funds | ||
| Openingfunds | £25,780.76 | £24,518.12 |
| Result forthe period / year | £7,759.24 | £1,262.64 |
| Closingfunds | £33,540.00 | £25,780.76 |
| TotalFunds | £33,540.00 | £25,780.76 |
Gross Assets
Total Funds
CRAI Activity Park
Tangible fixed assets 31/08/2023
| Hammock | |||||
|---|---|---|---|---|---|
| Mower | Village | Archery | Hawks | Total | |
| Cost/NBV | |||||
| Cost/NBV Broughtforward | £8,880.00 | £6,436.32 | £761.00 | £1,063.05 | £17,140.37 |
| Additions | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 |
| At 31/8/23 | £8,880.00 | £6,436.32 | £761.00 | £1,063.05 | £17,140.37 |
| Depreciation | |||||
| Broughtforward | £2,072.00 | £1,447.81 | £177.56 | £302.00 | £3,999.37 |
| Charge Forthe year | £1,776.00 | £1,287.26 | £152.20 | £212.61 | £3,428.07 |
| At31/8/23 | £3,848.00 | £2,735.07 | £329.76 | £514.61 | £7,427.44 |
During the 2021 year the Activity Park obtained a professional valuation from D J & P Newland Rennie. The Park was valued on an open market basis at £350,000
EXPLORERSLt
BALANCE SHEET SEPTEMBER 2022 - AUGUST 2023
RECEIPTS
EXPENDITURE
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|---|---|---|---|---|---|---|---|---|---|---|
|Monthly|Subscriptions|772.00|CRAI|District|Scout|Council|-|Membership|Fees|464.00|
|Superbowl|UK|143.00|CRAI|Activity|Park|- Badges|9.75|
|Kayaking|15.00|CRAI|Activity|Park|-|6|CRAI|Neckers|32.50|
|TIF|from YM|Scout Group|100.00|Superbowl|UK|221.00|
|4|CRAI|Neckers|19.50|
|Surplus|Tomahawk|Throwing|28.00|
|1077.50|727.25|
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727.25
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|||||||
|---|---|---|---|---|---|
|Bank|Balance|as|at|01/09/22|439.58|
|Plus|total|receipts|1077.50|
|Less|total|expenditure|-727.25|
|Bank|Balance|as|at|31/08/23|£789.83|
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Scouts we@) CwmIncome Gwyddon and Expenditure Explorer Scouts Year Ending 31.08.2023
Crai Explorers Cwm Gwyddon
;
| B/F Bank accounts | £1,874.76 01.09.2022 | ||
|---|---|---|---|
| B/FCash in hand | £0.00 | ||
| Income Membership DofE Hike£10x 6 GAVOGrant T Mills Donation PoppyNecker AlfieTaskerShirt+ Initial subs PoppyAir rifles Ewan Raffle ZipWire£39.15x17 ZipWire £39.18 x 1 SThomas NewbridgeZipwire Cian Necker JackSNecker GAVOGrant Richard Zipwire Colm Necker Yianis Necker Rhys Richards Necker AlfieTaskerNecker Alban Necker Tshirts £11.50x 14 Warhammer Aquapark£25x15 ElliottBlackMonk CRAIJAM £10x 8 AquaPark£25x 6 CashPayments |
£2,027.00 £60.00 £2,500.00 £34.00 £6.50 £16.50 £5.00 £5.00 £665.55 £39.18 £274.05 £6.50 £6.50 £594.58 £39.15 £6.50 £6.50 £6.50 £6.50 £6.50 £161.00 £195.98 £375.00 £14.00 £80.00 £150.00 £113.60 |
Expenditure Bankcharges Jet Boil Fuel Access Expeditions Kit109716 Access Expeditions Kit109716 CRAI Activity Park Access Expeditions Kit109716 Access Expeditions Kit109716 Access Expeditions Kit109716 Access Expeditions Kit109716 Access Expeditions Kit109716 Access Expeditions Kit109716 OnlineYouthMembership Online Youth Membership DofETomosScoutsCymru Access Expeditions Kit109716 CRAI ActivityPark Christmas Party CRAI ActivityPark Cerys ZipWire(Christmas partyon statement) CerysZipWire (Christmas partyonstatement) Cerys Zip wire CerysZipWire (Christmas partyonstatement) Richard ZipWire Cerys Green leaderGrant CerysGreenleaderGrant Foundry4x4Equipment Foundry 4x4 Equipment Membership fees-Cwm Gwyddon CRAI Activity Park RuggerbugT shirts & Logo Design CRAI Activity Park CerysWarhammer CRAI Activity Park CRAI Activity Park CerysAquaPark CRAI Activity Park- Badges CRAI Activity Park Elliott Black Monk Transfer Gwent County Scout Richard New Shelter |
£61.66 £40.70 £300.00 £300.00 £81.80 £100.00 £100.00 £300.00 £300.00 £300.00 £300.00 £41.08 £41.08 £24.00 £27.16 £14.00 £35.80 £47.49 £300.00 £300.00 £300.00 £78.75 £39.15 £300.00 £294.67 £300.00 £172.86 £1,102.00 £56.00 £176.00 £60.10 £195.98 £5.00 £17.91 £375.00 £11.19 £5.00 £14.00 £30.00 £99.99 |
| Total | £9,276.35 | Total | £6,648.37 |
| CRAI Activity Park CerysAquaPark CRAI Activity Park- CRAI Activity Park Elliott Black Monk Gwent County Scout Richard New Shelter |
||
|---|---|---|
| Total | £9,276.35 | Total |
| Balance carry forward off statements |
£2,627.98 As of01.09.2022 | |
| Cash in hand | £0.00 | |
| Total | £2,627.98 | |
| Prepared By Cerys Sage | ||
| Signed | Signed Auditor: | |
| Date:6thFebruary2024 | Date: |