OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-03-31-accounts

Brecknock Area SCOUT COUNCIL

Annual General Meeting

Minutes 2025 AGM 27[th] September 2025

Sue Benbow Regional Lead Volunteer informed Brecknock Scout Council she had been asked to Chair the meeting in the absence of the outgoing Chair Jeff Harries.

She asked the Area Scout Council for approval of this action.

All approved

1. Introduction and welcome

Sue Benbow thanked 1[st] Brecon for the use of their facilities at Llewellin Scout HQ

She then welcome members of the Area Scout Council and guests, including Tiggy Pettifer the Area President,

2. Apologies for absence

Sue Benbow said we’ve received apologies from a number of people for their absence today, and their names will be included in the minutes of this meeting.

Jon Williams, Chief Lead Volunteer for Wales sends apologies. He did send a video message which was played to the attendees.

3. Approve the minutes of the Annual General Meeting held in 2024

Chair: The Area Trustee Board have reviewed the minutes of last year’s AGM. I propose that these minutes are taken as read and ask the Area Scout Council to agree that they’re a true record of that meeting.

Please show your hands to approve .- All approved

No Objections No abstentions

4. Annual Report

Sue Benbow said w e will now use this part of the meeting to reflect on the activities of the past year.

She asked the Area Lead Volunteer Chris Rayner to present their Annual Review.

Chris gave a very informative and entertaining review.

Sue thanked Chris for her review.

5. Awards

Chris Rayner ALV then asked Tiggy Pettifer, Area President, to present some awards.

6. Financial Report

Can the Area Scout Council members please note the charity’s financial year is 1 April to 31 March.

So noted.

Sue noted that the Area Trustee Board has approved the Annual Report and Statement of Accounts, and has received the report on the accounts from the Independent Examiner

As there is not an Area Treasurer in post, Sue asked Chris Rayner to give their explanation of the Statement of Accounts.

Chris Rayner explained the Statement of Accounts.

Sue Benbow invited questions from the floor regarding the Annual Accounts. The question of whether the activity grant was to be reinstated was asked. This will be taken to the Trustee Board for discussion.

Sue thanked Chris for completing the Statement of Accounts and for all her work during the year.

7. Making appointments

Sue Benbow said we will use this part of the meeting to organise the set up of the charity until the next AGM

We will appoint a Trustee Board, to oversee good governance for the charity over the next year; this includes appointing Trustees and officers.

The Area Scout Council must agree the number of people to be appointed to the Trustee Board. The outgoing Trustee Board recommends that 10 people are appointed. I propose the Area Scout Council approves that recommendation.

All approved

No objections No abstentions

8. Agree the quorum for future meetings of the Area Scout Council (excluding this AGM)

Sue Benbow said the Area Scout Council must agree its quorum – the minimum number of Area Scout Council members that must be present at Area Scout Council meetings. The outgoing Trustee Board recommends the quorum should be set at 15 people. Does the Area Scout Council approve that recommendation?

Seconded Nick Lancaster

All approved

No objections No abstentions

9. Appoint the Area Chair

Page 2 of 4 pages

Sue Benbow explained that as no one was approved by the Trustee Board for the role of Area Chair they would be co-opting a Trustee Board member as an interim Chair at the Trustee Board meeting following the AGM.

10. Appoint the Area Treasurer

Sue Benbow explained the nomination selection process. The recommendation to the Area Scout Council is that Donna Douglass should be appointed as Area Treasurer.

All approved

No objections No abstentions

11. Appoint members of the Area Trustee Board, following recommendations and nominations

Sue said following good practice recommendations from the Charity Governance Code, POR states Trustee Boards should have a minimum of 5, and no more than 12, Trustees in total. This includes ex officio and co-opted Trustees.

She noted that the Area Lead Volunteer, Chris Rayner and Youth Lead, Jess Rayner, are exofficio members of the Board.

As the appointments are for a three year period under POR 5c.4.6.4L Vacancies for appointed Trustees only occur at the end of their period of appointment (for example, a Trustee may have been appointed for three years and so does not need to be reappointed at the end of years 1 and 2).

The following Trustees have two more years left:

Sue thanked the Trustees for their work during the year and Jeff Harries who is standing down as Chair.

12. Elect representatives of the Area Scout Council to represent the Area on the Council of The

Scout Association

Under rule 6.5 of Policy, Organisation and Rules, Areas need to elect Area representatives to the Council of The Scout Association. We need to elect 1 member and one 18-24 members

POR 6.5.1.2 c A nominated member serves for three years

Page 3 of 4 pages

Nominated member- Jenny Papamichail

18-24 member- Jess Rayner

13. Elect representatives of the Area Scout Council to represent the Area on the Council of Scouts Cymru.

As no-one had come forward the Trustee Board will nominate representatives for these roles . A Trustee, a Scouter, and an 18-24 member.

14. Appoint Independent Examiner for Accounts

It has been proposed W.J. James & Co, Brecon Accountants are appointed

It was confirmed they are qualified for the role. And are willing to undertake it.

All approved

No objections No abstentions

15. Appoint Area President

Sue explained to the Area Scout Council that they must re-appoint the Area President

Sue advised that Tiggy Pettifer is proposed as President

All approved

No objections No abstentions

Sue then invited Tiggy Pettifer to say a few words.

Tiggy Pettifer thanked everyone for their hard work and commitment to Scouting and offered to help the Area in any way she could.

16. Adopt Constitution

I n line with the recommendation from The Scout Association, the Area Trustee Board proposes we adopt the model constitution for a Scout Area from Chapter 5c of Policy, Organisation and Rules. A copy of this was available for review and inspection prior to this meeting, and copies are also available at the meeting. Please note the added parts of 1.2 and part 9, and previously adopted that are in regard to the financial controls should the Area cease to exist.

All approved .

No objections No abstentions

17. Closing remarks

Sue Benbow closed the AGM, thanking everyone for attending and reminded Trustee Board members to attend a short meeting after workshop ended.

Sue and Chris then announced lunch.

Page 4 of 4 pages

BRECKNOCK AREA SCOUT COUNCIL

FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2025

BRECKNOCK AREA SCOUT COUNCIL

INDEX TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2025
Page
Legal and administrative information 1
Independent examiners report 2
Statement of financial activities 3
Balance sheet 4
Notes to the financial statements 5

BRECKNOCK AREA SCOUT COUNCIL

LEGAL AND ADMINISTRATIVE INFORMATION

Registered charity number 503359
Trustees Mr J C Harries (Chair)
Mrs C E Rayner
Mr D Hazelden (resigned 17 February 2025)
Mr N Lancaster
Mr P W Morgan
Mr A Hodge (resigned 18 June 2024)
Mr J Jones
Mr J Symmons (resigned 15 September 2024)
Mr R Morgan (appointed 15 September 2024)
Ms S J Benbow (ex-officio from 19 June 2024)
(appointed 15 September 2024)
Address of the Trustees 60 Maes Y Ffynnon
Brecon
Powys
LD3 9PL
Independent examiners W J James & Co
Chartered Accountants
Bishop House
10 Wheat Street
Brecon
Powys
LD3 7DG
Bankers Lloyds Bank plc
38 High Street
Brecon
Powys
LD3 7AR
Investment advisors Brewin Dolphin Limited
2nd Floor
5 Callaghan Square
Cardiff
CF10 5BT

1

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF BRECKNOCK AREA SCOUT COUNCIL

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2025 which are set out on pages 3 to 7.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

………………………………………….

J M Roderick BSc ACA W J James & Co., Chartered Accountants 10 Wheat Street Brecon Powys LD3 7DG

Date:

2

BRECKNOCK AREA SCOUT COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2025

Restricted Unrestricted
Note
Funds
funds
£
INCOMING RESOURCES
Incoming resources from generated funds:
Investment income
2
-
15,349
Interest
-
77
__
_
-
15,426
Other incoming resources_
Membership subscriptions
-
19,024

_

TOTAL INCOMING RESOURCES
-
34,450


RESOURCES EXPENDED
Costs of generating funds:
Investment management fees
-
3,719
_Charitable activities:

Charitable expenditure
3
-
22,606
Governance costs
4
-
20,194
_

TOTAL RESOURCES EXPENDED
-
46,519


NET OUTGOING RESOURCES
-
(12,069)
Realised and unrealised
Gains on revaluation of investments
-
4,950


_
NET MOVEMENT IN FUNDS
-
(7,119)

_
Reconciliation of funds
Total fund balances brought forward at 1 April 2024
-
566,643

_
Total fund balances carried forward at 31 March 2025
-
559,524
_
_____
2025
Total
£
15,349
77
__
15,426
19,024
_
34,450

3,719
22,606
20,194

46,519

(12,069)
4,950
_
(7,119)
_
566,643
_
559,524
______
2024
Total
£
14,046
206
__
14,252
17,499
_
31,751

3,509
14,104
17,859

35,472

(3,721)
29,527
_
25,806
_
540,837
_
566,643
______

3

BRECKNOCK AREA SCOUT COUNCIL

BALANCE SHEET as at 31 March 2025

Note
£
FIXED ASSETS
Tangible fixed assets
5
Investments
6
CURRENT ASSETS
Stock
7
397
Silver cups
2,750
Debtors
8
-
Cash at bank
9
29,348
_
32,495
CREDITORS:Amounts falling due
within one year
10
510
______
NET CURRENT ASSETS
FUNDS
Unrestricted fund
11
2025
£
£
33,309
494,230
__

527,539
312
2,750
3,180
14,582
_
20,824
814
__
31,985
__

559,524
__

559,524
__

559,524
______
2024
£
33,309
513,324
_
546,633
20,010
_

566,643
_
566,643
_

566,643
__

Approved on behalf of the Trustees

…………………………………… Mr J C Harries (Chair)

Date:

4

BRECKNOCK AREA SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025

1. ACCOUNTING POLICIES

Statement of compliance

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Basis of preparation

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value.

The financial statements are presented in sterling, which is the functional currency of the charity, and rounded to the nearest £1.

Investments

Investments are carried at market value, with increases or decreases in market value being accounted for in the Statement of Financial Activities.

2. INVESTMENT INCOME
Dividends:-
Portfolio Managed by Brewin Dolphin
3. CHARITABLE EXPENDITURE
Unrestricted:-
Activity and leader training
Area activities
Equipment purchases
Insurance
Website costs
Leader uniforms
Badges
Air Rifle Competition costs
Sundry expenses
2025
£
15,349
__
15,349
____
2025
£
2,239
15,006
3,916
761
-
-
118
500
66
2024
£
14,046
__
14,046
____

2024
£
3,375
7,905
793
-
30
24
852
1,109
16

22,606 14,104 __ ____

5

BRECKNOCK AREA SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 31 March 2025

4. GOVERNANCE COSTS
Independent examination fee
Membership UKHQ and Scouts Cymru
Postage ad telephone
AGM Expenses
Travel Expenses
5. TANGIBLE FIXED ASSETS
Cost
As at 1 April 2024
Additions in the year
As at 31 March 2025
Net book value
As at 31 March 2025
As at 31 March 2024
6. INVESTMENTS
Movements at market value:
Market value at 1 April 2024
Additions to investments at cost
Disposals at carrying value
Gain on revaluation in the year
Market value at 31 March 2025
Portfolio managed by Brewin Dolphin
Cost
£
438,200
_
438,200
_
2025
Market
Value
£
494,230
_
494,230
_
2025
£
498
19,015
-
681
-
__
20,194
_
Cost
£
452,756
_
452,324
____
2024
£
510
16,317
118
628
286
__
17,859
_
Freehold
Property
£
33,309
-

33,309

33,309

33,309

£
513,324
46,491
(70,351)
_
489,464
4,766
_
494,230
_
2024
Market
Value
£
513,324
_
513,324
______

All investments are carried at their market value. Investment in equities and fixed interest securities are all traded in quoted public markets, primarily the London Stock Exchange. Holdings in unit trusts and open ended investment companies are at the bid price. Asset sales and purchases are recognised at the date of trade at their transaction value.

6

BRECKNOCK AREA SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 31 March 2025

7. STOCK
2025
£
Area badge stock
397
__
8.
DEBTORS AMOUNTS FALLING DUE IN ONE YEAR
2025
£
Capitation :-
1stSwansea Valley
-
Crickhowell and Llangattock
-

-
__
9. CASH AT BANK
2025
£
Lloyds Bank Treasurers account
25,524
Brewin Dolphin Income account
1,294
Brewin Dolphin Dealing account
2,530
_
29,348
_
10. CREDITORS: AMOUNTS FALLING DUE
WITHIN ONE YEAR
2025
£
Accrued expenses
510
__
11. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
Fund
£
Tangible fixed assets
33,309
Investments
494,230
Net current assets
31,985
_
559,524
_____
2024
£
312
__
2024
£
1,855
1,325

3,180
__
2024
£
9,223
3,154
2,205
__
14,582
_
2024
£
814

Total
£
33,309
494,230
31,985
_
559,524
____

12. TRUSTEES’ REMUNERATION AND EXPENSES

No remuneration directly or indirectly out of the funds of the charity was paid or payable to any trustee or any person or persons known or connected with any of them.

£31 has been reimbursed to trustees for expenses (2024: nil) during the year.

There were no related party transactions in the year that require disclosure in these financial statements.

7

BRECKNOCK AREA SCOUT COUNCIL

FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2025

BRECKNOCK AREA SCOUT COUNCIL

INDEX TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2025
Page
Legal and administrative information 1
Independent examiners report 2
Statement of financial activities 3
Balance sheet 4
Notes to the financial statements 5

BRECKNOCK AREA SCOUT COUNCIL

LEGAL AND ADMINISTRATIVE INFORMATION

Registered charity number 503359
Trustees Mr J C Harries (Chair)
Mrs C E Rayner
Mr D Hazelden (resigned 17 February 2025)
Mr N Lancaster
Mr P W Morgan
Mr A Hodge (resigned 18 June 2024)
Mr J Jones
Mr J Symmons (resigned 15 September 2024)
Mr R Morgan (appointed 15 September 2024)
Ms S J Benbow (ex-officio from 19 June 2024)
(appointed 15 September 2024)
Address of the Trustees 60 Maes Y Ffynnon
Brecon
Powys
LD3 9PL
Independent examiners W J James & Co
Chartered Accountants
Bishop House
10 Wheat Street
Brecon
Powys
LD3 7DG
Bankers Lloyds Bank plc
38 High Street
Brecon
Powys
LD3 7AR
Investment advisors Brewin Dolphin Limited
2nd Floor
5 Callaghan Square
Cardiff
CF10 5BT

1

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF BRECKNOCK AREA SCOUT COUNCIL

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2025 which are set out on pages 3 to 7.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

………………………………………….

J M Roderick BSc ACA W J James & Co., Chartered Accountants 10 Wheat Street Brecon Powys LD3 7DG

Date:

2

BRECKNOCK AREA SCOUT COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2025

Restricted Unrestricted
Note
Funds
funds
£
INCOMING RESOURCES
Incoming resources from generated funds:
Investment income
2
-
15,349
Interest
-
77
__
_
-
15,426
Other incoming resources_
Membership subscriptions
-
19,024

_

TOTAL INCOMING RESOURCES
-
34,450


RESOURCES EXPENDED
Costs of generating funds:
Investment management fees
-
3,719
_Charitable activities:

Charitable expenditure
3
-
22,606
Governance costs
4
-
20,194
_

TOTAL RESOURCES EXPENDED
-
46,519


NET OUTGOING RESOURCES
-
(12,069)
Realised and unrealised
Gains on revaluation of investments
-
4,950


_
NET MOVEMENT IN FUNDS
-
(7,119)

_
Reconciliation of funds
Total fund balances brought forward at 1 April 2024
-
566,643

_
Total fund balances carried forward at 31 March 2025
-
559,524
_
_____
2025
Total
£
15,349
77
__
15,426
19,024
_
34,450

3,719
22,606
20,194

46,519

(12,069)
4,950
_
(7,119)
_
566,643
_
559,524
______
2024
Total
£
14,046
206
__
14,252
17,499
_
31,751

3,509
14,104
17,859

35,472

(3,721)
29,527
_
25,806
_
540,837
_
566,643
______

3

BRECKNOCK AREA SCOUT COUNCIL

BALANCE SHEET as at 31 March 2025

Note
£
FIXED ASSETS
Tangible fixed assets
5
Investments
6
CURRENT ASSETS
Stock
7
397
Silver cups
2,750
Debtors
8
-
Cash at bank
9
29,348
_
32,495
CREDITORS:Amounts falling due
within one year
10
510
______
NET CURRENT ASSETS
FUNDS
Unrestricted fund
11
2025
£
£
33,309
494,230
__

527,539
312
2,750
3,180
14,582
_
20,824
814
__
31,985
__

559,524
__

559,524
__

559,524
______
2024
£
33,309
513,324
_
546,633
20,010
_

566,643
_
566,643
_

566,643
__

Approved on behalf of the Trustees

…………………………………… Mr J C Harries (Chair)

Date:

4

BRECKNOCK AREA SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025

1. ACCOUNTING POLICIES

Statement of compliance

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Basis of preparation

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value.

The financial statements are presented in sterling, which is the functional currency of the charity, and rounded to the nearest £1.

Investments

Investments are carried at market value, with increases or decreases in market value being accounted for in the Statement of Financial Activities.

2. INVESTMENT INCOME
Dividends:-
Portfolio Managed by Brewin Dolphin
3. CHARITABLE EXPENDITURE
Unrestricted:-
Activity and leader training
Area activities
Equipment purchases
Insurance
Website costs
Leader uniforms
Badges
Air Rifle Competition costs
Sundry expenses
2025
£
15,349
__
15,349
____
2025
£
2,239
15,006
3,916
761
-
-
118
500
66
2024
£
14,046
__
14,046
____

2024
£
3,375
7,905
793
-
30
24
852
1,109
16

22,606 14,104 __ ____

5

BRECKNOCK AREA SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 31 March 2025

4. GOVERNANCE COSTS
Independent examination fee
Membership UKHQ and Scouts Cymru
Postage ad telephone
AGM Expenses
Travel Expenses
5. TANGIBLE FIXED ASSETS
Cost
As at 1 April 2024
Additions in the year
As at 31 March 2025
Net book value
As at 31 March 2025
As at 31 March 2024
6. INVESTMENTS
Movements at market value:
Market value at 1 April 2024
Additions to investments at cost
Disposals at carrying value
Gain on revaluation in the year
Market value at 31 March 2025
Portfolio managed by Brewin Dolphin
Cost
£
438,200
_
438,200
_
2025
Market
Value
£
494,230
_
494,230
_
2025
£
498
19,015
-
681
-
__
20,194
_
Cost
£
452,756
_
452,324
____
2024
£
510
16,317
118
628
286
__
17,859
_
Freehold
Property
£
33,309
-

33,309

33,309

33,309

£
513,324
46,491
(70,351)
_
489,464
4,766
_
494,230
_
2024
Market
Value
£
513,324
_
513,324
______

All investments are carried at their market value. Investment in equities and fixed interest securities are all traded in quoted public markets, primarily the London Stock Exchange. Holdings in unit trusts and open ended investment companies are at the bid price. Asset sales and purchases are recognised at the date of trade at their transaction value.

6

BRECKNOCK AREA SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 31 March 2025

7. STOCK
2025
£
Area badge stock
397
__
8.
DEBTORS AMOUNTS FALLING DUE IN ONE YEAR
2025
£
Capitation :-
1stSwansea Valley
-
Crickhowell and Llangattock
-

-
__
9. CASH AT BANK
2025
£
Lloyds Bank Treasurers account
25,524
Brewin Dolphin Income account
1,294
Brewin Dolphin Dealing account
2,530
_
29,348
_
10. CREDITORS: AMOUNTS FALLING DUE
WITHIN ONE YEAR
2025
£
Accrued expenses
510
__
11. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
Fund
£
Tangible fixed assets
33,309
Investments
494,230
Net current assets
31,985
_
559,524
_____
2024
£
312
__
2024
£
1,855
1,325

3,180
__
2024
£
9,223
3,154
2,205
__
14,582
_
2024
£
814

Total
£
33,309
494,230
31,985
_
559,524
____

12. TRUSTEES’ REMUNERATION AND EXPENSES

No remuneration directly or indirectly out of the funds of the charity was paid or payable to any trustee or any person or persons known or connected with any of them.

£31 has been reimbursed to trustees for expenses (2024: nil) during the year.

There were no related party transactions in the year that require disclosure in these financial statements.

7