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CRAI District Scout Council
Audited Financial Statements
For the year ended 31 August 2025
HAYVENHURSTS LIMITED Fairway House, Links Business Park, St. Mellons, Cardiff CF3 OLT Tel: 029 2077 7756 Fax: 029 2079 8278 Email: enquiries@hayvenhursts.co.uk
HAYVE HURSTS site =a CHARTE NTANT® RED ACCOU
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 2025 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 2025 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. VAT Reg. No. 681 9580 92
HAYVENHURSTS LIMITED
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St.FairwayMellons,House,CardiffLinks CF3BusinessOLT Park, HAYVE HURSTS
Tel: 029 2077 7756 Fax: 029 2079 8278 CHAR TANT
Email: enquiries@hayvenhursts.co.uk TERED ACCOU N
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Website: www.hayvenhursts.co.uk
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.
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.
Use of our ndoce
This report is made solely 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,
Tel: 029 2077 7756 Fax: 029 2079 8278 CHA NTS Email: enquiries@hayvenhursts.co.uk RTERED ACCOUNTA Website: www.hayvenhursts.co.uk
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.........9 March 2026 ..........cccceceeeeeeeee
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
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CRAI Scouts District Income and expenditure for the year ended 31 August 2025
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|year|year|year|Period|
|31/08/2025|31/08/2024|31/08/2023|31/08/2022|
|Income|
|Membership|£37,107.42|£34,573.50|£31,436.00|£29,543.51|
|Other|£2,245.00|£315.00|£96.50|
|Donations|£20.00|£1,640.00|£8,549.66|£3,399.49|
|Fundraising|£0.00|£1,841.03|
|Grants|£6,410.00|
|Interest|Earned|£1,481.09|£1,619.53|£1,149.54|£0.19|
|£40,853.51|£39,989.06|£41,231.70|£39,353.19|
|Expenditure|
|Membership|fee|£33,517.50|£33,391.50|£30,894.00|£24,975.00|
|MPLC|licence|£411.18|£382.13|£348.35|£316.39|
|Refund|of courses|£75.00|£370.00|
|Refund|of expenses|£113.25|£83.00|
|Online|resources|£321.60|£240.00|.|£240.00|£120.00|
|Scouts Cymru|- WSJ|£0.00|£5,617.00|£9,429.82|
|Scouts|cymru|-|Roverway|
|Awards|night|£0.00|£480.00|£480.00|
|Gifts & Awards|£39.85|£962.33|
|New|Explorer|Unit|£0.00|£25.67|£72.40|
|Network|£0.00|£34.50|£121.52|
|Training|£20.00|£87.50|£430.00|£120.00|
|Repairs|&|maintenance|£342.00|
|Bank|charges|£7.00|
|Other|£2,643.44|£120.39|£46.75|
|ARM|
|Climbing|wall|.|
|Computer|costs|
|Scuba|diving|expenses|
|Travel|&|Accommodation|
|Young|Leaders|
|Damboree|costs|£668.46|
|Cubs Waiter day|costs|£854.50|
|Landfill|monies to|park|£15,195.41|
|Shooting|project|"|
|Valuation|fees|
|Covid|Equipment|
|Archery &|Crossbows|
|Leaders|weekend|
|Rotary|donation|
|£36,913.72|£40,378.69|£42,639.94|£43,665.09|
|Depreciation|£3,424.75|£3,424,75|£3,424.75|£2,283.17|
|Deficit / Surplus|for the|period|/year|£515.04|-£3,814.38|-£4,832.99|~£6,595.07|
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| CRAIActivityPark Income andexpenditureforthe yearended31August2025 |
CRAIActivityPark Income andexpenditureforthe yearended31August2025 |
CRAIActivityPark Income andexpenditureforthe yearended31August2025 |
CRAIActivityPark Income andexpenditureforthe yearended31August2025 |
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|---|---|---|---|---|
| Income | year 31/08/2025 |
year 31/08/2024 |
year 31/08/2023 |
Period 31/08/2022 |
| Grants General Landfill Monies From Districtaccount Sales/hires TableTopGaming |
25,458.70 | 14,608.80 | £20,954.40 £941.31 |
£0.00 £8,000.00 £6,029,00 £14,827.54 |
| SundryReceipts | £100.00 | |||
| Interest received | £203.84 | £212.33 | £41.36 | £0.16 |
| £25,662.54 | £14,821.13 | £21,937.07 | £28,956.70 | |
| Expenditure | ||||
| Insurance | 4,773.99 | 4,766.90 | £4,043.90 | £2,669.27 |
| Water rates | 639.00 | 886.50 | £883.71 | £211.50 |
| Light& Heat | 2,886.15 | 2,146.25 | £1,209.88 | £1,181.41 |
| Telephone& internet | 523.18 | 879.28 | £850.42 | £609.76 |
| General repairsand maintenance | 5,861.36 | 1,724.38 | £1,188.28 | £3,041.26 |
| Waste Disposal | 1,264.74 | 685.38 | £1,376.48 | |
| Environmental proffess | £594.00 | |||
| TableTop Gaming Landfillwork&furnishments Badges Expenses |
£595.44 £7.65 |
£17,138,39 £467.94 £89.16 |
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| £15,948.42 | £11,088.69 | £10,749.76 | £25,408.69 | |
| Depreciation | £3,428.07 | £3,428.07 | £3,428.07 | £2,285.37 |
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| Deficit /Surplus forthe period /year | £6,286.05 | £304.37 | £7,759.24 | ~£6,595.07 |
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CRAI Scouts District Balance sheet as at 31 August 2025
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31/08/2025 31/08/2024 31/08/2023 31/08/2022
Fixed Assets Equipment Fixtures & Fittings
£19,847.11 £23,271.87 £26,696.62 £30,121.37 £357.98 £357.98 £357.98 £357.98 a ee 0 Pf 0 £20,205.09 £23,629.85 £27,054.60 £30,479.35
Current Assets
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|Stock|- Targets|£600.00|£600.00|£600.00|£600.00|
|Activities|bank account|£1,631.25|£1,000.00|£4,659.26|£5,115.26|
|CCLA|Deposit account|£31,238.05|£29,891.65|£28,407.74|£27,299.53|
|Current account|£1,292.66|£1,220.13|£5,807.20|£14,952.06|
|Instant Savings account|£15,240.86|£13,160.28|£5,801.75|£785.40|
|International|events account|£841.35|£1,032.32|£2,068.06|£0.00|
|Grant|monies due|from|Park|£0.00|£0.00|£0.00|£0.00|
|Loan|from|Park|£0.00|£0.00|£0.00|£0.00|
|Grant due from WCVA|£0.00|£0.00|£0.00|£0.00|
|Sundry debtor|£0.44|£0.44|£0.44|£0.44|
|£50,844.61|£46,904.82|£47,344.45|£48,752.69|
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Gross Assets £71,049.70 £70,534.67 £74,399.05 £79,232.04
Current liabilities
£50.00 £50.00
Net Assets
_£71,049.70 £70,534.67 £74,349.05 £79,182.04 a rr————
Charity funds Opening funds £59,029.10 £62,843.49 £67,676.48 £74,271.55 Result for the period/ year £515.04 -£3,814.38 -£4,832.99 -£6,595.07 Closing funds £59,544.14 £59,029.10 £62,843.49 £67,676.48 Revaluation Reserve £11,505.56 £11,505.56 £11,505.56 £11,505.56 Total Funds £71,049.70 £70,534.66 £74,349.05 £79,182.04 eee
Total Funds
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CRAI Activity Park
Balance sheet as at 31 August 2025
| Fixed Assets | 31/08/2025 | 31/08/2024 31/08/2023 | 31/08/2022 | |
|---|---|---|---|---|
| Mower | £1,480.00 | £3,256.00 £5,032.00 |
£6,808.00 | |
| HammockVillage | £1,126.72 | £2,413.98 £3,701.25 |
£4,988.51 | |
| ArcheryEquipment | £126.84 | £279.04 £431.24 |
£583.44 | |
| Hawks | £123.22 £335.83 £548.44 FENG £2,856.78 £6,284.85 £9,712.93° |
£761.05 EOL £13,141.00 |
||
| Current Assets | ||||
| Bank Lloyds | £4,866.87 | £3,556.59 £9,777.52 |
£7,631.57 | |
| Savings account Lloyds | £32,408.73 | £24,004.89 £14,051.52 |
£5,010.16 | |
| Prepayment - Flogas | £0.00 | £0.00 £0.00 |
£0.00 | |
| Windows | £0.00 £0.00 £0.00 £0.00 EEL |
|||
| £37,275.60 | £27,561.48 £23,829.04 |
£12,641.73 | ||
| GrossAssets | reeee £40,132.38 £33,846.33 £33,541.97 £25,782.73 pn BO ORAL EI POLS |
|||
| Current liabilities | ||||
| Grant moneyowed to District | 0 | |||
| Loanowedto district | 0 | |||
| Due to badge account | £1.97 | £1.97 £1.97 |
£1.97 | |
| £1.97 | £1.97 £1.97 |
£1.97 | ||
| NetAssets | £40,130.41 £33,844,.36 £33,540.00 £25,780.76 Sa rt |
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| Charityfunds Openingfunds |
£33,844.36 | £33,540.00 £25,780.76 | £24,518.12 | |
| Result forthe period /year Closingfunds |
; | £6,286.05 £304.37 £7,759.24 £1,262.64 IE FOFER EL606.04 £40,130.41 £33,844.36 £33,540.00 £25,780.76 |
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| Total Funds | eee £40,130.41 £33,844.36 £33,540.00 £25,780.76 aaeaaoaDalUE eS nes |
CRAI Activity Park
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Tangible fixed assets 31/08/2025
Hammock Mower Village Archery Hawks Total
Cost/NBV Cost/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 31/8/25 £8,880.00 £6,436.32 £761.00 £1,063.05 £17,140.37 Depreciation Brought forward £5,624.00 £4,022.34 £481.96 £727.22 £10,855.52 Charge For the year £1,776.00 £1,287.26 £152.20 £212.61 £3,428.07 At 31/8/25 £7,400.00 £5,309.60 £634.16 £939.83 £14,283.59 At 31/8/25 £1,480.00 £1,126.72 £126.84 £123.22 £2,856.78
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
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CRAI Activity and Badge
Badge Account For the year ended 31 August 2025
| Brought forward Cash in hand |
-£3.49 |
|---|---|
| Duefrom Parkaccount | £1,97 |
| Bankaccount | £985.06 |
| Opening stock | £1,033.82 |
| Income Badge sales Neckers |
£3,772.66 |
| Postal income | |
| Interest | £16.99 |
| £5,807.01 |
Expenditure
| Expenditure | |
|---|---|
| Badges | £2,974.35 |
| Postage | |
| Neckers | |
| Defunct stock | £0.00 |
| Carriedforward Cash in hand Duefrom Parkaccount |
-£3.49 £1.97 |
| Bankaccount | £1,800.36 |
| Closing Stock | £1,033.82 |
| £5,807.01 |
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Explorers - Abercarn
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|---|---|---|---|---|
|2024-2025|2023-2024|
|Income|
|Donation|85.00|0.00|
|Events|0.00|35.00|
|Events|-|Explorers|4,999.20|4,419.50|
|Membership Fees|2,826.50|3,094.50|
|Expense|
|Admin|93.38|62.00|
|Badges|293.63|250.01|
|Bank|Fees|57.04|60.00|
|Camping|Equipment|0.00|34.75|
|Events|0.00|35.00|
|Events|-|Explorers|4,400.42|4,401.47|
|Meetings|0.00|61.32|
|Membership|Costs|2,321.90|1,905.00|
|Utilities|0.00|50.00|
|Account|balances|
|Abercarn|Explorers|
|Summary|
|Account|balance|brought forward|3,317.43|2,627.98|
|Total|income|7,910.70|7,549.00|
|Total|expenditure|7,166.37|6,859.55|
|Net|income|744,33|689.45|
|Account|balance|carried forward|
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EXPLORERS) Black Monk »
BALANCE SHEET SEPTEMBER 2024 - AUGUST 2025
RECEIPTS EXPENDITURE Monthly Subscriptions 1378.00 CRAI District Scout Council - Membership Fees 580.50 Gas donation 10.00 CRAI Activity Park - Badges 49.05 Necker 7.50 5 CRAI Neckers 37.50 Oltie Gunter's camp fees 40.00 Abercarn Explorers (Ollie Gunter) 40.00 Paracord kit 17.99
1435.50
Bank Balance as at 01/09/24 1134.69 Plus total receipts 1435.50 Less total expenditure -725.04
.
725.04
Bank Balance as at 34/08/25 §=£4,8465.15:
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