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

* o) tr)
wwo

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

r40*

li!
GI¥? o.*r