CRAI District Scout Council Audited Financial Statements Forthe year ended 31 August 2024
HAYVENHURSTS LIMITED Fairway House, Links Business Park, St. Mellons, Cardiff CF3 OLT HURSTS Tel.. 029 2077 7756 Fax: 029 2079 8278 Email.. enquiries@hayvenhursts.co.uk Website: www.hayvenhursts.co.uk CHARTERED ACCOUNTAr4TS Report of the Independent Auditors to the Trustees of CRAI District Scout Council Opinion We have audit¢d the financial statements ot CRAI District Scoui Council (the 'charity') for the year ended 31 Auoust 2024 on ihe following paoes. The financial reportino frameivork that has been applied in their preparntion is applicable law and United Kingdom Accountin£ Standards (United Kingdom Generally Accepted Accounting Practice). This report is made solely to the charity'5 trustees, as a body. in accordance iyith Section 144 of the Charities Act 201 l and regulations made under Section 154 ofthat Act. Our audit work has been undertaken so that we might state to the charity's trustee5 those matters we are required to state to them in an audilors, report and for no other purpose. To the fullest extent pern)itted by law. we do not accept or assume responsibility to anyone other than the charity and the charity's trustees a5 a bod. for our audit work. for this report. or for the opinions e have fomied. In our opinion the financial statements.. - give a true and fair view of the State of the charity's affairs as at i l August 2024 and of its incoming resources and application of resources for the period then ended. have been Properly prepared in accordance with United KiT)odom Generally Accepted Accounlino Praclice applicable 10 STnaller Entitie5- and . have been prepared in accordance with the requirements of the Charities Act ?0 I i. Basis for opinion We conduct¢d our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in ihe Auditors responsibilities for the audit of the financial slatemen15 section of our report. We are iT]dependenl of the charity in accordance with the ethical requirements that are relevant lo our audit of the financial statements in the UK, includints 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 sutTicient and appropriate to provide a basis for oiir opinion. Conclusions relating to going concern We have nothin£ to report in respect of the followin? matters in relation lo which the ISAS (UK) Tequire us to report to you where= the tru5tees' use of the uoing concern basis of accounting in the preparation of the financial statements is not appropriate. or . the trustees have not disc105ed in the financial statements any identified material uncertainties thar may cast significani doubl al)oui ihe charit) s ability to continue to adopt the going concem basis of accounting for a period of at least twelve mollth5 frotn the date when the financial 5tatem¢nts are auihorised for issue. Other inforniation The trustees are responsible for the other infonnation. The other inforniation comprises the inforniation included in ihe annual report, other than Ihe financial staiements 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 fonn of assurance conclusion Ihereon. In connection with our audit of the financial sthtements, our responsibility is to read the other information and. in doing so. consider iTrhether the other infomiation is materiallN' inconsistent wilh Ihe financial stalements or our knowledge obtained in Ihe audit or oihenlise appears to be materially misstated. If, based on the work we have perfom]ed. we conclude that there is a material misslaiement of this other intormalion, we are required to report that fact. We have nothing to report in this re£ard. 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. VAT Reg. No. 681 9580 92
HAYVENHURSTS LIMITED Fairway House, Links Business Park, St. Mellons, Cardiff CF3 OLT HURSTS Tel.. 029 2077 7756 Fax: 029 2079 8278 Email.. enquiries@hayvenhursts.co.uk Website: www.hayvenhursts.co.uk CHARTERED ACCOUNTAt4TS Matters on which we are required to report bv exception We have nothing lo report in respect of the followin£ matters Nfv'here the Charities Aci 201 I requires us to report to you if, in our opinion= the inforn)ation given in the Report of the Trustees is inconsistent in any material respect with the financial siatements or . sufficient accounting records have not been kept- OT _ the financial statements are not in agreement with the accounting records and Telurns- or. we have not received all ihe informalion and explanations we require for our audit. 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 leve5 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 15 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. Use of our report This report Is made 501ely to the charitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company'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 charitable company and the charitable company's trustees as a body, for our audit work, for this report, or for the opinions we have formed. 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. VAT Reg. No. 681 9580 92
HAYVENHURSTS LIMITED Fairway House, Links Business Park, st. Mellons, Cardiff CF3 OLT HURSTS Tel.. 029 2077 7756 Fax: 029 2079 8278 Email: enquiries@hayvenhursts.co.uk Webslte.. www.hayvenhursts.co.uk CHARTERED ACCOUNTANTS Hayvenhursts Limiied Chartered Accountants & Statutory Auditor Eligible to aci as an auditor in lerms of Seclion 1212 of ihe Companies Act ?006 Fairway House Links Business Park St Mellons Cardiff CF3 OLT Dated.......-.11 March 2025............... Directors.. Philip Felman FCA., Stephen Cox FCA., Gareth Williams FCA., Hellen Smith FCA., Matthew Felman FCA Reglstered 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. VAT Reg. No. 681 9580 92
CRAI Scouts District enditure for the riod ended 31 Au Income and ex ust year 3110812024 vear 3110812023 Period 31/08/2022 Income Membership Other Donations Fundraising Grants Interest Earned £34,573.50 £315.00 £1,640.00 £1,841.03 £31,436.00 £96.50 £8,549.66 £29,543.51 £3,399.49 £6,410.OQ £0.19 £39,353.19 £1,619.53 £39,989.06 £1,149.54 £41,231.70 Expendlture Membership fee MPLC licence Refund Df courses Refund of expense5 Online resources Scouts Cymru - WSJ Scouts cymru - Roverway Awards night Gift5 & Awards New Explorer Unit Networlc I'raining Repairs & maintenance Bank charges Olher ARM Climbing wall Computer costs Scuba diving expenses Travel & Accommodation Young Leaders Damboree costs Cubs Waiter day costs Landfill monies to parl< Shooting project Valuation fees Covid Equipment Archery & Crossbows Leaders weekend Rotary donation £33,391.50 £382.13 £30,894.00 £348.35 £75.00 £113.25 £240,00 £9,429.82 £24,975.00 £316.39 £370.00 £83.00 £120.00 £240.00 £5,617.00 £480.( £480.00 £39.85 £72.40 £121.52 £430.00 £342.00 £7.00 £46.75 £962.33 £25.67 £34.50 £87.50 £120.00 £120.39 £668.46 £854.50 £15,195.41 £40,378.69 £42,639.94 £43,665.09 Depreciation £3.424.75 £3,424.75 £2,283.17 Def icit / Surplus for the period /year -£3,814.38 -£4,832.99 -£6,595.07
CRAI Scouts District Balance sheet as at 31 Au U5t 2024 3110812024 3110812023 31108/2022 3111212021 Flxed Assets Equipment Fixtures & Flttings £23,271.87 £26,696.62 £30,121.37 £22,791.57 £357.98 £357.98 £357.98 £357.98 £23,629.85 £27,054.60 £30,479.35 £23,149.55 Current Assets Stock - Targets Activities bank account CCLA Deposit account Current account Instant Savings account International events account Grant monies due from Parl( Loan from Park Grant rjue from WCVA Sundry debtor £600.00 f.600.OC £600.00 £600.00 £1,000.00 £4,659.26 £5,115.26 £13,5SI.19 £29,891.65 £28,407.74 £27,299.53 £27,299.53 £1,220.13 £5,807.20 £14,952.06 £331.39 £13,160.28 £5,801.75 £785.40 £8,807.21 £1.032.32 £2,068.06 £0.00 £0.00 £0.00 £0.00 EO.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £.9,999.80 £0.44 £0.44 £0.44 £2,038.44 £46,904.82 £47,344.45 £48,752.69 £62,627.56 Gross Assets £70,534.67 £74,399.05 £79,232.04 £85,777.11 Currerit liabilities £50.00 £50.00 £0.00 Net Assets £70,534.67 £74,349.05 £79,182.04 £85,777.11 £0.00 Charlty funds Opening funds Result for the period l year C105ing funds £62,843.49 £67,676.48 £74,271.55 £73,399,44 -£3,814.38 -£4,832.99 -£6,595.07 £872.11 £59.029.10 £62,843.49 £67,676.48 £74,271.55 Revaluation Reserve £11,505.56 £11,505,56 £11,505.56 £11,505.56 Total Funds £70,534.66 r.74,349.05 £79,182.04 £85,777.11
CRAI Scouts District Tangible flxed assets 3110812024 Flxtures & Equlpment Flttlngs Total CostlNBV Cost/NBV Brouglit forward £34,247,54 £357.98 £34,6D5.52 Addltions £0.00 £o,00 £0.00 At 3118/2024 £34,247.54 £357.98 £34,605.52 Depreclation Brought forward £7,550.92 £0.00 £7,550.92 Charge For the year £3,424,75 £3,424,75 At 311812024 £10,975.67 f.0,00 £10,975.67 NBV At 311812024 £23,271.87 f.357.98 £23,629.85
CRAI Activit Park enditure for the eriod ended 31 Au Income and ex ust 2024 year vear 3110812024 3110812023 Period 3110812022 Income Grants General Landfill Monies From District accoiint Sales/hires Table Top Gaming Sundry Receipts Interest received £0.00 £8,000.00 £6,029.00 £14,827.54 14,608.80 £20,954.40 £941.31 £ioo.00 £0.16 £28,956,70 £212.33 £41.36 £14,821.13 £21,937.07 Expenditure Insurance Water rate5 Light & Heat Telephone & internet General repairs and maintenance Waste Disposal Environmental prof fess Table Top Gaming Landfill work & furnishments 8adge5 Expenses 4,766.90 886.50 2,146.25 879.28 1,724.38 685.38 £4,043.90 £883.71 £1,209.88 £850.42 £1,188.28 f 1,376.48 £594.00 E595.44 £2,669.27 £211.50 £1,181.41 £609.76 £3,041.26 £17,138.39 £467.94 £89.16 £25,408.69 £7.65 £11,088.69 £10,749.76 Depreciatlon £3,428.07 £3,428.07 £2,285.37 Deficit / Surplus for the period /year £304.37 £7,759.24 -£6,595.07
CRAI Activlt Park Balance sheet as at 31 Au ust 2024 3110812024 3110812023 3 110812022 31112/2021 Flxed Assets Mower Hammock Village Archery Equipment Hawks £3,256.00 £5,032.00 £6,808.00 £7,992.00 £2,413.98 £3,701.25 £4,988.51 £5,846.69 £279.04 £431.24 £583.44 £684.90 £335.83 £548,44 £761.05 £902.78 £6,284.85 £9,712.93 £13,141.00 £15,426.37 Current Assets Ban1( Lloyds Savings account Lloyds Prepayment - Flogas Wlndows £3,556,59 £9,777.52 £7,631.57 £6,924.99 £24,004.89 £14,051.52 £5,010.16 £0.00 £0.00 £0.00 £0.00 £798.76 £0.00 £0.00 £0.00 £1,370.00 £27,561.48 £23,829.04 £12,641.73 £9,093.75 Gross Assets £33,846.33 £33,541.97 £25,782.73 £24,520.12 Current Ilabllitles Grant money owed to Dlstrict Loan owed to district Due to badge account £0.00 £0.00 £1.97 £1.97 £1.97 El.97 £1.97 £2.00 £2.00 Net Assets £33,844.36 £33,540.00 £25,780.76 £24,518.12 Charity funds Opening funds Result for the period / year Closing funds £33,540.00 £25,780.76 £24,518.12 £9,141.10 £304.37 £7,759.Z4 £1,262.64 £15,377.02 £33,844.36 £33,540.00 £25,780.76 E24,518.12 Total Funds £33,844.36 £33,540.00 £25,780,76 £24,518.12
CRAI Actlvl Park Tanglble fixed assets 3110812024 Hammock Village Mower Archery Hawks Total Cost/NBV C05t/NBV Brought forward £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 3J.1812024 £8,880.00 £6,436.32 £761.00 £1,063.05 £17,140,37 Depreclation Brought forward £3,848,00 £2,735,07 £329.76 £514.61 £7,427.44 Charge For the year £1,776.00 £1,287.26 £152.20 £212.61 £3,418.07 At 31/8/2024 £5,624.00 £4,022.34 £481.96 £727.22 £10,855.52 NBV At 31/8/2024 £3,256.00 £2,413.98 £279.04 £335.83 £6,284.85 During the 2021 year the Activlty Park obtained a professional valuation from D J & P Newland Rennie. The Park was valued on an open market basis at £350,000
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Cwm Gw ddon and Manics CRAI Ex lorer Scout Units st Balance sheet I Se tember 2023 to 315t Au ust 2024 2023-2024 Income Donation Events Events- Explorers Membership Fees 0.00 35.00 4,419.50 3,094.50 Expense Admlii Badges Bank Fees Camping Equipment Events Events- Explorers Meetings Membership Costs Utilities 62.00 250.01 60.00 34.75 35.00 4,401.47 61,32 1,905,00 50.00 Account balances Abercarn Explorers 3,317.43 Summary Account balance brought forward Total income Total expenditure Net income Account balance carried forward 2,627.98 7,549.00 6,859.55 689.45 3,317.43
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