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2022-12-31-accounts

Annual Report 2022 | Adroddiad Blynyddol 2022

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SkillsForLife

Annual Report 2022 | Adroddiad Blynyddol 2022

Area President | Llywydd yr Ardal

Mrs Morfudd Meredith LLt

Trustees | Ymddiriedolwyr

Appointments Cardiff Gang Show Finance Assets Grants Area Scout Post Area Scout Shop Fundraising Resource Development
Name Appointment **Trustees Type ** To From
Cathie Steele Acting Area
Commissioner		 Ex-Officio 04/07/2022 X X X X X X X X
Geraint Evans Area Chairman Ex-Officio X X X X X X X X
JeremyRay Area Treasurer Ex-Officio X X X X
Peter Gladman Area Secretary Ex-Officio X X
Joe Fletcher Area Youth Commissioner Ex-Officio 31/8/2022
Fran Feehan Area Youth Commissioner Ex-Officio
Claudia Currie Cardiff North District Elected
Chris Kennard Cardiff East District Elected
William
Maddocks		 Cardiff West District Elected X
Vacant Penarth & District Elected X
Keith Williams Tir a Môr District Elected
Paul Willicombe AC Nomination Nominated 24/2/2023 X X X X
Carole Standfast AC Nomination Nominated X
Neil Wicks AC Nomination Nominated 11/7/2023 X X X
Meriel Cole Cardiff East District Elected X X X
Jamie Everett Youth Nomination Nominated
Jack Ollier Youth Nomination Nominated
Vacant UK Scout Council Rep Invited Member X

Independent Examiner | Arholwr Annibynnol

Neil Thorneycroft FCCA MBA BA(Hons)

Charity and Scout HQ Number | Rhif Elusen a Phencadlys y Sgowtiaid

Bank | Banc

Barclays Bank

Registered Charity: 512034 Scout HQ Registration: 211

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Trustees' Annual Report for the period 1[st] August 2022 to 31[st] July 2023 and Statements of Accounts for the year ended 31st December 2022

Adroddiad Blynyddol yr Ymddiriedolwyr ar gyfer y cynod 1 Awst 2022 i 31 Gorffennaf 2023 a Datganiadau Cyfrifon ar gyfer y flwyddyn yn diweddu 31 Rhagfyr 2022

1. Structure, Governance and Management Strwythur, Llywodraethu a Rheolaeth

The Area's governing documents are those of The Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules of The Scout Association.

The Area is a trust established under its rules which are common to all Scouts. The Trustees are appointed in accordance with the Policy, Organisation & Rules of The Scout Association. No remuneration was paid to any of the trustees during the year.

The Area is administered and managed by an Executive Committee, comprised of the Trustees listed on the inside cover of this document, the members of which are the 'Charity Trustees' of the Scout Area which is an educational charity. As charity trustees, they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts, and making returns to the Charity Commission as appropriate. Trustees are appointed from members of The Scout Association and of the public, who are willing to devote time to further the aims of The Scout Association in this Area. The Committee meets, at least, six times a year to decide and implement the policy of the Area and to review the work of its sub-committees.

The Area Scout Council meets annually to receive the report of the Executive Committee.

Statement of Trustees' responsibilities:

Charity Law requires the Trustees to prepare financial statements for each financial year. In preparing those financial statements the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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The Area is split up operationally to five Scouting Districts:

Cardiff East

Covering from St Mellons in the east of the Area to Adamsdown in the south and Roath Park to the north. This includes the areas of Cathays, Cyncoed, Llanedeyrn, Llanrummey, Pentwyn, Penylan, Pontprennau, Roath, Rumney, Splott, Tremorfa and Trowbridge.

Cardiff North

Covering from Llanishen and Lisvane in the east to Llandaff North in the west, to Gabalfa in the south and Thornhill in the north. This includes the areas of Birchgrove, Heath, Rhiwbina, Whitchurch and Tongywnlais.

Cardiff West

Covering Cardiff Bay in the south to Pentyrch in the north, Ely to the West and Pontcanna to the east including Butetown, Caerau, Canton, Creigiau, Fairwater, Grangetown, Llandaff, Morganstown, Radyr, Riverside and St Fagans.

Penarth & District

Covering the east of the Vale of Glamorgan which includes Dinas Powys, Llandough, Penarth, Sully and Wenvoe.

Tir a Môr

Covering the west of the Vale of Glamorgan which includes Barry, Cowbridge, Llandow, Llantwit Major, Peterston- Super-Ely, Rhoose, St Athan and St Bride’s Major.

2. Objectives and Activities Amcanion a Gweithgareddau

The objectives of the Area Scout Council are to facilitate the aim of The Scout Association in the Cardiff and the Vale of Glamorgan County Council Area’s, by providing a structure and organisation, by training leaders and by obtaining and managing funds to be utilised to this end.

The aim of The Scout Association is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potential, as responsible citizens and as members of their local, national and international communities. The method of achieving the Aim of the Association is by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law and guided by adult leadership.

The Trustees have complied with the duty in section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission. The Area meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.

Most grants paid by the Area are administered by a Grants sub-committee of the Executive Committee. Grants are payable to fund training courses for leaders and in certain cases to assist with the purchase of equipment and resources to further the work of scouting in our Area. Travel grants are payable to assist leaders and young people with the expenses of overseas travel. These grants are also administered by the Grants sub-committee with guidance from the Assistant Area Commissioner for International. Other grants or donations may be agreed from time to time by the Executive Committee.

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The Area Headquarters is situated at the Hub in Maitland Street. The Area has a 50-year lease on the land occupied by the Hub running until June 2058. The Area meets all costs associated with the running of the Hub and allows any Scout Group / District within the Area to use it without charge (the provision of "premises"). To help meet some of the running costs, the Area Executive allows the hiring out of the Hub when not in use by Scouting.

The Area undertakes various activities to fulfil its charitable objectives. It provides the following services/activities to Groups/Districts in Cardiff and Vale Area:

3. Achievements and Performance

Cyflawniadau a Pherfformiad

In December 2018 we launched the Area Roadmap to 2023 “Improving Lives in our Communities - Gwella bywydau yn ein cymunedau”. Full details of the Roadmap can be found at: http://www.cardiffandvalescouts.org.uk/roadmap-to-2023-improving-lives-in-our-communities/

The Roadmap is split into nine pathways and the Area measures its success under these headings.

Across the UK, led by The Scout Association, work is currently underway to ensure that volunteering with Scouts easier and more fun, so that we can attract and retain more volunteers to help more young people gain skills for life. In recognition of this transformation the area roadmap is currently being reviewed and updated.

Activities

Gweithgareddau

The Activities Pathway is broken down into 12 activity areas. Here's a snapshot of some of our activities over the last year:

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The pathway winner, at the AGM held in October 2022, for the Activities pathway was Emma Helliar, Helen Scaife and the cub leaders of 3[rd] Llanishen Cubs for their amazing and fun programme delivered to their cub section.

Community Cymuned

This past year we have been able to return properly to in-person community engagement, and the Barry Scout and Guide Fete was the biggest event on the calendar. The fete raised funds to support the groups involved while providing invaluable community awareness. As part of the fete, an attempt was made to break the world record for the biggest human fleur de lys.

Three Area members represented Scouting at the Coronation of King Charles. Fran Feehan, Area Youth Commissioner, Aaron Bollingham, Tir a Mor District, and Cathie Steele, Acting Area Commissioner who undertook various duties in London during the Coronation.

There has also been several community events supported by the Lord Mayor’s Own Troop and districts including St David’s Day celebrations, Remembrance, community fun days and other such events.

The Community Pathway award was presented, at our October 2022 AGM, to Caitlyn Taylor and Freya Johns who both volunteered to support the Queens lying in state.

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Communication

Cyfathrebu

During the year we upgraded to a paid for version of Mailchimp allowing us to send monthly email updates to more than 2k members helping to keep them informed of what is happening in the area.

We saw a 15% rise in social media followers with our most popular Facebook post reaching 10,392 people when Gill Clay was presented with her silver Wolf on International Women’s Day. Our second most popular post was from Barry Scout and Guide fete with their re-attempt of a world record.

The Photo of the month competition was won by 1st Penarth Beavers from their Scavenger Hunt on Penarth Beach followed by 1st Llanishen Paddletail Beavers in second place with their photo from a Wild Bird walk to Forest Farm Nature Reserve. Thanks to Trade Canvas Print and Express Imaging for donating prizes for the competition.

Jamboree on the Internet (JOTI) took place with 40 young people from across the area communicating with Scouts as far east as Australia and as far west as Canada. Thanks to Geoff Soord – Area Technology Adviser for running the events.

The Communication Pathway Award was presented, at our AGM in October 2022, to Neil Murray of 11[th] Barry Sea Scouts for his work communicating with parents.

Funding and Assets Cyllid ac Asedau

We have seen another challenging year for Scouting on the funding side. A difficult decision was made regarding Scout Post. In May 2023, the Area Executive agreed that there were too many Scout Post areas uncovered for Scout Post to be viable in 2023. In view of the Scout Post scheme having not run since 2019, the Area Executive also agreed that the Scheme had come to an end within Cardiff and Vale.

Work continued on developing Jubilee campsite. Chris Parsons, District Commissioner for Tir a Môr has recently agreed to be Scout Active Support Manager (Jubilee Campsite) and will be progressing the development of the site, in particular the new toilet block with shower facilities on site.

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The Scout Shop, at The Hub and online, is very popular and sales have increased. Thank you to all the volunteers who help run the shop.

The winner for the funding and asset pathway was the Jubilee Campsite Service Team. The award was presented at our AGM in October 2022 for their tireless work in replacing the 100s of trees during 2021 as well as making other improvements on site.

Growth and Development

Twf a Datblygiad

We have seen an 11.3% growth in young people within the Area. Our youth members grew from 3311 (Census January 2022) to 3685 (Census 2023). We have also seen a rise in the number of adult volunteers across the area with us recording 1064 adult volunteers in this year’s census.

- Squirrel Scouts (aged 4 6 years)

Between 1[st] February 2022 and 31[st] January 2023, we saw a massive 845.5% growth (104 Squirrels in the January 2023 census) in the number of Squirrel Scouts in the Area.

- Beavers (aged 6 8 years)

Whilst we saw 1 Beaver Colony close and our Colony numbers reduce to 52 in the January 2023 census, the number of Beavers rose from 883, to 922 (4.4% growth).

Similarly, we saw a reduction in the number of Cub Packs across the Area with a drop from 57 packs to 55 packs. This did not impact on the number of Cubs across the Area - our Cub numbers rose from 1072 to 1100 (2.6% growth).

- Scouts (aged 10 14years)

The number of Scouts rose too, in our January 2022 census we reported that we had 992 Scouts and in our latest census, January 2023, we had 1101 Scouts (11% growth).

- Explorers (aged 14 17years)

In January 2022, the number of Explorer Scouts across the Area was 341. By January 2023, this had increased to 397 Explorers (16.4% growth).

In January 2023, we had even more young people waiting to join Scouting with our waiting list numbers rising to 1,648

(this does not include those children whose name had been added to a group list but who were currently too young to attend). This is a 21% increase in comparison to January 2022. If we want to provide Scouting to the young people on our waiting list, we need to increase the number of leaders within the Area substantially. If you are interested in volunteering in Scouting within Cardiff and Vale, please get in touch.

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The pathway winner, at the AGM held in October 2022, for the growth and development was Cardiff East District who showed the largest growth of young people within the Area.

Inclusion

Cynhwysiant

Things have been a little quieter this year in our inclusion pathway. The team have continued to directly support groups and adult volunteers. This has enabled the groups and volunteers to understand the needs of their young people in greater depth and promote more inclusive Scouting.

The inclusion team has facilitated several specific inclusion development sessions which have been open to the whole adult volunteering cohort of Cardiff and the Vale. These sessions were facilitated by experts in their field and were well attended and supported.

The team attended Pride Cymru and had a great time engaging with all the people who visited our stand. There was a considerable amount of gingerbread people decorated!

Tŷ Hafan Scout Group

Tŷ Hafan Scout Group has continued to provide Scouting at Tŷ Hafan Children’s Hospice – instead of using words to explain the amazing activities, here are some photos.

The winner, at the AGM held in October 2022, of the Inclusion Pathway Award 2022 was Cerys Lane.

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International Rhyngwladol

2022-23 has been a year where international adventures began once again in earnest!

We were proud to have 15 young people from the Area selected to attend the 25[th] World Scout Jamboree in Korea, and despite the challenges of the event, we are pleased to see that they embraced 'Jamboree 2.0' with resilience and true Scout spirit. Sincere thanks go to the Unit Leaders for ensuring a safe and wonderful time for these Explorer Scouts.

Many fantastic adult volunteers have given up their time to plan and deliver exciting international events for young people this summer. Many trips have been made to France and the

Netherlands (including over 100 members of Cardiff East District), as well as trips to Kandersteg International Scout Centre in Switzerland

This summer, the Area held an event aimed at those who were unable to attend the World Scout Jamboree. 46 young people experienced the culture, natural beauty, and adventure that Iceland has to offer. By spending time in both Reykjavik and Úlfljótsvatn (Iceland's national Scout centre), as well as touring the Reykjanes Peninsula, the young people enjoyed a truly unique international adventure.

Recruitment also began for the Cardiff & Vale Explorer Belt, taking place across Luxembourg, Belgium, France and Germany next summer. Earlier in the year, JOTI/ JOTA was once again offered to Scouts across the Area. We are looking forward to developing this aspect of the programme in the future.

Training

Hyfforddi

Ensuring our adult members have the right skills and support for their role has been a priority for the Area. We have continued to offer a blended approach to training through a mixture of e-learning, online and face to face training and have continued to focus on completion of mandatory ongoing learning, such as safety and safeguarding training.

In June 2023, our compliance for safety training was 90%, safeguarding training 91% and first response 87%.

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In 2022, we recommended 40 leaders for awarding of a Wood Badges. The Wood Badge is the internationally recognised Scouting training insignia awarded by Headquarters to adults to denote completion of the training required for their role. The Wood Badge consists of two wooden beads threaded onto a leather thong which is worn with the Scout uniform.

The winner, at the AGM held in October 2022, for our Training Pathway was Steve Barkley.

Youth

Ieuenctid

2022/23 has seen Youth Commissioners (YC) and Network Members from across Wales and the UK come together at numerous events throughout the year, of which Cardiff and Vale Youth Team have been in attendance. Fran, Ewan and Kathy attended the YC Meetup at Gilwell Reunion where we got to meet other YC’s and voice our successes, barriers and goals for the year ahead prior to Ayesha’s appointment as the new UK Youth Commissioner.

In September 2022, Freya and Caitlin had the honour of representing Cardiff and Vale Scouts as part of the team of Scouts supporting the Queens Lying in State, specifically “The Queue”.

They did an amicable job as part of the ‘Night Owls’ shift and we are extremely proud of them both! In May 2023, Aaron and Fran joined over 500 Scouts aged 1825 year olds from the UK and

Commonwealth for the Coronation of King Charles III to represent Scouts and do their duty to the new King.

This year saw the Launch of the You Shape Award and many Young People in Cardiff and Vale have had the opportunity to shape their Scouting Journey. If you have not heard of the You Shape Badge, you would like to complete it or simply just find out more about it, get in touch or work towards it with your section.

4. Financial Review

Adolygiad Ariannol

The Area Executive Committee has identified the major risks to which they believe the Area is exposed; these have been reviewed and systems established to mitigate against them. The main areas of concern that have been identified are:

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should there be a major reduction in income. The Area Executive could raise the value of subscriptions to increase the income to the Area on an ongoing basis, either temporarily or permanently.

The Area's policy on reserves is to hold sufficient resources to continue the charitable activities of the Area should income and fundraising activities fall short. The Area Executive considers that the Area should hold a sum equivalent to 24 months running costs, circa £40K. As of 31 December 2022, the Area funds (not including Miskin/Gang Show/Scout Shop/Iceland) totalled £144,930

The policy of the Area Executive is to invest any short term surplus funds with a range of providers with the view to obtaining the best returns possible. Taking a low-risk strategy, The Area Executive maintains accounts with Charity Bank and Redwood Bank, ensuring that the total investment with each institution does not exceed the Financial Services Compensation Scheme cap of £85,000. The Area Executive Committee regularly monitors the levels of the bank balances and the interest rates received to ensure that the Area obtains maximum value and income from its banking arrangements.

During the year Penarth District repaid a further £1000 on their loan. There was a repayment of £1,000 from North District towards their loan, and £909.60 from Tir a Mor towards their loan.

5. Overview of Accounts

Trosolwg o'r Cyfrifon

Designated Funds

At the end of the year the Area had five Designated Funds:

Grants
Scout Post
Contingency
Jubilee
TOTAL		 £
13,914
0
40,000
11,570
65,484

Restricted Funds

At the end of the year there was one Restricted Fund:

Iceland Trip
Jubilee
TOTAL		 £
3,473
3,473

Endowment Funds

The Area does not hold any endowment funds.

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Approved by the Trustees on 19[th] July 2023 and signed on their behalf by: Signed Signed

Geraint Evans Jeremy Ray Chair of Board of Trustees Treasurer

6. Statement of Financial Activities

Statement of financial activity – outgoing

For year ended 31[st] December 2022

For year ended 31stDecember 2022
2022
2022
2022
2022
2021
Unrestricted Funds
General
Designated
Restricte
d
Total
Total
Notes Funds
Funds
Funds
EXPENDITURE ON: £
£
£
£
£
762
-
-
762
2,913
0
-
-
0
0
1,244
-
-
1,244
2,029
23,930
-
-
23,930
16,840
EXPENDITURE ON RAISING FUNDS
Area Scout Post
Catering costs at The Hub
Badges
Scout Shop
25,936
0
0
25,936
21,782
1,511
1,511
0
26,429
-
26,429
37,788
1,137
-
1,137
3,274
1,504
-
1,504
578
7,325
-
7,325
1,430
3,780
-
3,780
3,564
15,659
-
15,659
1,701
8,284
-
8,284
15,127
14,506
-
14,506
28,793
0
-
0
1,506
3,953
-
3,953
1,981
2,077
-
2,077
1,797
1,115
-
1,115
2,171
4,020
-
4,020
2,813
15,588
-
15,588
16,416
0
-
0
81
-
-
-
0
-
EXPENDITURE ON CHARITABLE ACTIVITIES
Lord Mayors Own
Jubilee Camp Site
Area Training Team
Activities (previously Operations; P&D)
Ty Hafan Scout Group
ONLINE SCOUT MANAGER
One half share of Cardiff Gang Show
The Hub premises costs
One half share of Miskin Campsite (incl. depreciation)
KickStart Expense
Office Costs
Licences, Subscriptions and Equipment Insurances
Grants sub-committee
3(a)
Utilities
Administrator
4(b)
Cost of Annual Report & AGM
Trustees Expenses
4(a)
79,344
27,544
0
106,88
8
119,02
0

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OTHER EXPENDITURE 0
ICELAND 2023 7,411 7,411
Sundries 1,241 - 1,241 775
1,241 0 0
0		 8,652 775
TOTAL EXPENDITURE 106,521 34,955 0 141,47
6		 141,57
7

Statement of financial activity – incoming

For year ended 31[st] December 2022

For year ended 31stDecember 2022
2022 2022 2022 2022 2022 2021
Unrestricted Funds
General Designated Restricted Total Total
Notes Funds Funds Funds
INCOME AND ENDOWMENTS
FROM: £ £ £ £ £
DONATIONS AND
LEGACIES
Membership subscriptions collected as
agent 163,301 -
-		 163,301 131,631
Area Levy 16,495 - 16,495 11,615
Area Levy - Jubilee Development Fund 0 0 0
Area Levy- OSM 3,780 3,780 3,758
183,576 0
-		 183,576 147,004
Less: paid to The Scout Association 0 -
-		 0
Less:paid to ScoutsCymru 163,301 -
-		 163,301 131,631
20,275 0
0
0		 20,275 15,373
Grants sub-committee 3(a) - -
-		 - -
Donations 3(b) 1,843 -
0		 1,843 32,554
Grants Received 6,500 -
0		 6,500 0
8,343 0
0		 8,343 32,554
INCOME FROM CHARITABLE
ACTIVITIES
Jubilee Camp Site 0 2,381 - 2,381 413
Area Training Team (Miscellaneous
income) -
-		 0 52
Activities (previously Operation or P&D) 1,012 -
-		 1,012 846
Ty Hafan Scout Group 3,509 -
-		 3,509 2,912

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One half share of Miskin Campsite
One half share of Cardiff GangShow		 One half share of Miskin Campsite
One half share of Cardiff GangShow		 One half share of Miskin Campsite
One half share of Cardiff GangShow		 16,382 -
-		 16,382 23,637
12,729 -
-		 12,729 964
33,632 2,381 0 0 36,013 28,824
OTHER TRADING
ACTIVITIES
Area Scout Post
Badge sales
Hiring of the Hub
Scout Shop		 781 781 2,417
2,306 2,306 2,638
19,688 19,688 643
28,296 28,296 20,526
51,071 0 0 0 51,071 26,224
INCOME FROM
INVESTMENTS
Interest on Short Term Investments 476 0 - 476 140
476 0 0 0 476 140
OTHER
INCOME
Iceland 2023
Sundries		 21,314 21,314
76 -
-		 76 8
76 21,314 0 0 21,390 8
TOTAL INCOME AND
ENDOWMENTS		 113,872 23,695 0 0 137,567 106,671

Statement of financial activity – summary

For year ended 31[st] December 2022

2022 2022 2022 2022 2021
Unrestricted Funds
General Designated Restricted Total Total
Funds Funds Funds
£ £ £ £ £
TOTAL INCOME AND ENDOWMENTS (page 6) 113,872
23,695		 0 137,567 103,121
TOTAL EXPENDITURE (page 7) 106,521
34,955		 0 141,476 141,577
NET INCOME/(EXPENDITURE) 7,351
-11,260		 0 -3,909 -38,456
PROPERTY REVALUATION -2,888 -2,888 509,952
REPAYMENT OF LOANS 0
0		 0 0 7,910
ADJUSTMENTS TO FUNDS -2,888
0		 0
0
-2,888		 517,862
TRANSFERS BETWEEN FUNDS

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- GENERAL FUNDS TO DESIGNATED FUNDS - GENERAL FUNDS TO DESIGNATED FUNDS - GENERAL FUNDS TO DESIGNATED FUNDS - GENERAL FUNDS TO DESIGNATED FUNDS -36,031 36,031 3,473 3,473 0
- DESIGNATED FUNDS TO GENERAL FUNDS 0 0 0 0
NET MOVEMENT IN
FUNDS		 -36,031 36,031 3,473 3,473 0
FUND BALANCES BROUGHT
FORWARD		 800,253 62,526 14,047 876,826 397,420
FUND BALANCES CARRIED
FORWARD		 804,545 51,437 17,520 873,502 876,826

Balance Sheet

For year ended 31[st] December 2022

Notes
2022		 2022
2021		 2021
£ £
£		 £
FIXED ASSETS
Tangible assets
5		 681,167 683,362
CURRENT ASSETS
Stock
6
7,215		 8,364
Debtors falling due within one year
7
10,497		 8,692
Short Term Deposits & Investments
8
130,000		 120,000
Cash at bank and in hand
9
51,725		 52,632
199,437 189,688
Less: CREDITORS
Amounts falling due within one year
10
7,102		 4,134
0
NET CURRENT ASSETS 192,335 185,554
NET ASSETS 873,502 868,916
FUNDS OF THE AREA
Unrestricted Funds:
General Funds
11
804,545		 800,253
Designated Funds
12
65,484		 54,616
Restricted Funds
13
3,473		 873,502
14,047		 868,916
TOTAL FUNDS 873,502 868,916

Approved by the Trustees on 19[th] July 2023 and signed on their behalf by: Signed Signed Geraint Evans Jeremy Ray Chair of Board of Trustees Treasurer

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Independent Examiners Report Adroddiad yr Arholwyr Annibynnol

I report on the accounts of Cardiff and Vale Area Scout Council for the year ended 31 December 2022

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is required. 

It is my responsibility to:

Basis of independent examiner's statement

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It includes a consideration of any unusual items of disclosure in the accounts and seeking explanations from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view, and the report is limited to those matters set out in the statement below.

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention:

have not been met, or

Signed:Date: 30[th] June 2023

Neil Thorneycroft FCCA MBA BA(Hons)

Independent Examiner

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Notes to Accounts for the year ended 31[st] December 2022

1. ACCOUNTING POLICIES

a) Basis of accounting

The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.

The accounts have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Going concern

The accounts have been prepared on the basis of being a going concern as the trustees do not have any concerns about the charity's ability to continue as a going concern as there are sufficient resources in reserve to meet any liabilities that may fall due for at least the next 12 months from the date these accounts are approved.

Cashflow statement

The trustees do not have to prepare a cash flow statement on the grounds that the charity is not considered "large" under the Charities SORP (FRS102).

Incoming resources

Incoming resources are recognised in the Statement of Financial Activities (SoFA) when the charity becomes entitled to the resources, the trustees believe it is probable they will receive the resources, and the monetary value can be measured with sufficient reliability.

Membership subscriptions are collected on behalf of other parts of the Scout Movement are reported in the SoFA net of any amount paid out. This is because these subscriptions are in effect held as agents before being paid out.

Where incoming resources have related expenditure the incoming resources and related expenditure are reported gross in the SoFA.

Grants and donations receivable: Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources

General Volunteer Help: The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report.

Investment Income: This is included in the accounts when receivable.

Expenditure and Liabilities

Liabilities are recognised as soon as there is a legal or constructive obligation which commits the Area to the expenditure.

Funds structure

Page 18 of 27

General Unrestricted funds represent resources available to be applied by the trustees for the general purposes of the Area. Designated funds are amounts set aside from the General Unrestricted funds to be used for particular purposes in the future. They remain part of Unrestricted funds.

Restricted funds are resources which may only be applied for particular purposes within the Area's objects, as specified by the donor.

Details of each fund are given in notes 11 to 13, with narrative as to the purpose of each fund in the Trustees' annual report.

Joint venture arrangements

Miskin Campsite and Cardiff Gang Show are both joint venture arrangements as detailed in the Trustees' Annual Report. The accounts report Cardiff & The Vale of Glamorgan's share of the income and expenditure and assets and liabilities relating to these joint venture arrangements.

b) Fixed Assets

Provision for depreciation of fixed assets held for use by the Area is made at annual rates calculated to spread the cost (less anticipated residual disposal value) evenly over their expected useful life. The depreciation rates currently in use are at the following percentages of the original cost:

Miskin Land and Buildings have not been depreciated because the vast majority of the value of the assets is attributable to the land and hence has a high residual value which would not be depreciated in accordance with FRS102.

The trustees continuously monitor whether there are any indications an asset may be impaired.

Fixed assets costing more than £1,000 are capitalised by the Area.

c) Stock

Stocks have been valued at the lower of cost and net realisable value.

d) Judgements and key sources of estimation uncertainty

The preparation of financial statements in conformity with FRS102 requires trustees to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets, liabilities, income and expenses. The estimates and associated assumptions are based upon historical experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making judgements about carrying values of assets and liabilities that are not readily available from other sources. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of revision and future periods if the revision affects both current and future periods. Certain critical accounting judgements in applying the charity’s accounting policies are described below:

The trustees have considered the recoverability of debtors and valuation of stock balances and have concluded no impairments are necessary.

Page 19 of 27

Notes to the accounts for the year ended 31st December 2022

- 2022 2022 2021 2021
Incoming Outgoing Incoming Outgoing
Resources Resources Resources Resources
£ £ £ £
3(a). Grants paid -
Forgeneralpurposes 1,115 2,171
- 1,115 -
3(b). OTHER GRANTS AND DONATIONS - RECEIVED
Donations 3,018 850
Grants
Local Giving		 500 0
Jubilee Campsite 8,963 24,337
Cardiff Council 2,000 4,000
Gang Show 0 356
ScoutsCymru 4,000 0
GVS
Wcva		 0 500
0 1,011
Kickstart - 1,500 -
18,481 - 32,554 0
4(a). TRUSTEES' REMUNERATION AND EXPENSES
Travel and other expenses -
- -
(a) Number of trustees reimbursed
WAGES & SALARIES
Salaries		 0
4(b). 2022
£
15,589
Employers NI(Employment Allowance claimed) -
15,589 16,416
£60,000 during the year (2021: Nil)
5.
TANGIBLE ASSETS
Land &
Land &		 Plant & Plant & Office
Total
Buildings
Buildings
Machinery		 Machinery Equipment
CAVA
Miskin
(50%)
CAVA		 Miskin
(50%)
£
£
£		 £ £
£
COST
Brought forward
94,002
610,000
19,170		 37,843 24,427
785,442
Additions
-
-
-		 1,896 1,896

Page 20 of 27

Revaluation
-		 0
Disposals
-
-
-		 -
0
Carried forward
94,002
610,000
19,170
39,739		 24,427
787,338
DEPRECIATION
Brought forward
26,320
19,170
34,597		 20,928
101,015
Charge for year
1,880
-
0
1,526		 1,750
5,156
Disposals
-
-
-
-		 -
0
Carried forward
28,200
0
19,170
36,123		 22,678
106,171
NET BOOK VALUE
As at 31 December 2022
65,802
610,000
0
3,616		 1,749
681,167
As at 31 December 2021
67,682
610,000
-1,167
4,113		 2,733
683,361
Depreciation is allocated as follows in
the SOFA:
0
The Hub (inc Plant Adjustment)
1,880
-
-
-		 1,750
3,630
Miskin
-
-
-
1,526		 -
1,382
Jubilee
-
-
-		 -
Activities (Water Activities)
-
-
-		 -
Training
-
-
-		 -
Total
1,880
-
0
1,382		 1,750
5,012
2022
2021
6.
STOCKS		 £
£
Area stock of badges 1,294
1,294
Scout Shop 4,840
5,984
Miskin Campsite(50% share) 1,081
1,087
7,215
8,365
7.
DEBTORS FALLING DUE WITHIN ONE YEAR
Short Term Investment accrued interest -
- General Funds 0
0
- Designated Funds 0
0
Other Debtors -
Area		 1,657
360
Cardiff Gang Show (50% share) 4,020
544
Vale / Tir a Môr District loan on behalf of St Brides 1,820
2,729
Afon/Cardiff North District loan 1,000
3,000
Penarth & District loan 2,000
2,000
Scout Shop 0
59
Miskin Campsite (50% share) 0
0
Prepayments -
Area		 0
0
Scout
Post		 0
0
Activities 0
0
TrainingTeam 0
0
10,497
8,692

Page 21 of 27

8.
SHORT TERM DEPOSITS & INVESTMENTS
Split by Provider: -
0 5,000
- The Scout Association Short Term Investment Service
- Charity Bank 85,000 85,000
45,000 30,000
REDWOOD BANK(previouslyMonmouthshire BS)
130,000 120,000
9. CASH AT BANK AND IN HAND CASH AT BANK AND IN HAND Cash Current a/c Deposit a/c 2022 2021
General Funds- £ £ £ £ £
- Area 1 2,411 14,930 33,554
12,518
- Area Training Team (w.e.f. 1.1.21 inc Area) - -
0		 0
- Operations (w.e.f.1.1.21 inc in Area) 0 0
- Grants (w.e.f.1.1.21 inc in Area) - 0 0
-
- Scout Post (w.e.f.1.1.21 inc in Area) - 0 0
-
- Ty Hafan Scout Group (w.e.f.1.1.21 inc Area - 0 0
-
- Scout Shop 10,045 -
10,045		 6,251
- Explorer Belt - 0 -
0		 0
- Cardiff Gang Show (50% share) - 1,040 -
1,040		 4,924
- Miskin Campsite (50% share) - 11,807 -
11,807		 7,903
Iceland 2023 0 13,903 0
13,903
1 25,303 26,421
51,725		 52,632
10. CREDITORS FALLING DUE WITHIN ONE YEAR
Area 1,295 874
Area - deferred income 0 -
Scout Shop 3,257 3,232
Cardiff Gang Show (50% share) 2,550 28
Miskin Campsite(50% share) 0 0
7,102 4,134

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2022 2022 2021 2021
11. UNRESTRICTED FUNDS- GENERAL £ £
Balance at 1st January 2022 800,253 313,134
Net Movement in Funds this year- (1,092)
- Area & Sub-Committees 30,398
(22,833)
- Miskin Camp Site (25,014) 509,952
- Cardiff GangShow
Balance at 31st December 2022 804,545 800,253
ANALYSIS OF GENERAL FUND 2022 2021
BY SUB-COMMITTEE Scout Scout TOTAL TOTAL
Area Post Iceland Shop Activities Training Ty
Hafan		 Miskin Gang
Show		 £ £
Balance at 1st January 2022
163,945		 -495 0 9,082 268 -3,223 1,482 623,018 6,176 800,253
313,134
Movement in year-
-2565		 -268 3,223 -1,482 (1,092)
- Surplus/(Deficit) for the year
7,837
8,751		 13,902
963		 0 0 0 1,876 (2,931) 30,398
(22,833)
- Depreciation recharge to Area - - - - - 0
-
-Revaluation of Property - 509,952
- Transfers between sub-committees
-23,047		 - - - - -
-
1,967		 (25,014) -
Balance at 31st December 2022
146,170		 8,256 13,902 10,045 0 0 0 624,894 1,279 804,545 800,253
12. UNRESTRICTED FUNDS- DESIGNATED 2022 2021
Grants Scout
Post		 Contingency Jubilee TOTAL TOTAL
Fund Site £ £
Balance at 1st January2022 15,029 0 40,000 -413 54,616 80,803
Movement in year- 0 0
- Income during the year - 0 - 2,381 2,381 24,337
12. UNRESTRICTED FUNDS- DESIGNATED 2022 2021
Scout
Grants Post Contingency Jubilee TOTAL TOTAL
Fund Site £ £
Balance at 1st January2022 15,029 0 40,000 -413 54,616 80,803
Movement in year- 0 0
- Income during the year - 0 - 2,381 2,381 24,337

Page 23 of 27

- -
- Expensed during the year 1,115 - -
26,429		 -27,544 (39,959)
- Transfer to Restricted Funds -
0		 (10,565)
- Transfers to Gen Funds -
-
- Transfers from Gen Funds -
-		 36,031 36,031
Balance at 31st December 2022 13,914 0 40,000 11,570 65,484 54,616
Represented by the following 0 0 0 0 0
assets-
- Cash at bank - - -
- Debtor for interest - - -
-		 -
- Other debtor (District loans) - -
-
- Short Term Investments 13,914 40,000 11,570 65,484 54,616
13,914 40,000 11,570 65,484 54,616

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2022 2021
13. RESTRICTED FUNDS £ £
Balance at 1st January 2022 3,473 5,000
Receipts in year - 2,088
1,394
Transfer from Designated Funds - - 5,000
Expenditure in year in line with grant
conditions		 0
-
Balance at 31st December 2022 3,473 3,482
14. COMMITMENTS
2022 2021
Land Land
& Buildings & Buildings
£ £
Less than 1 year 500 500
2 to 5 years 2,000 2,000
More than 5years 15,500 16,000
18,000 18,500

The lease payment relates to ground rent on the Hub payable to Cardiff Council, with £500 recognised as an expense in the year (2021: £500).

RELATED PARTY 15 TRANSACTIONS During the year the Area had no commercial transactions with Trustees (2020: £nil). No amounts are therefore outstanding as at 31 December 2022 (2021:£nil).

As detailed in note 4(a) Trustees claimed £0 expenses incurred in their role as Trustees of the Area during the year (2021 £0). Of this £nil is outstanding as at 31 December 2022 (2021: £nil).

Page 25 of 27

7. Roll of Honour 2022 Rhestr Anrhydedd

Name Surname Award District/Area Group/Unit
Gillian Clay Silver Wolf Tir a Môr 1stCowbridge
Christine Roberts Bar to the Silver Acorn Cardiff East 25thCardiff
Ieuan Havard Bar to the Silver Acorn Penarth & District 94thPenarth
Nicola Havard Bar to the Silver Acorn Penarth & District 94thPenarth
Gillian Irwin Bar to the Silver Acorn Cardiff West
Lynne Flower Bar to the Silver Acorn Cardiff North 7thCardiff
Janet Davies Silver Acorn Tir a Môr 6thBarry
Pat Williams Silver Acorn Cardiff North 3rdLlanishen
Andrew Davies Silver Acorn Cardiff West Celts ESU
Lucy Salter Silver Acorn Penarth & District 94thPenarth
Paul Casey Silver Acorn Penarth & District
Cathie Steele Silver Acorn Cardiff and Vale/Tir a Môr Acting AC / 1stBarry
Caroline Holley Silver Acorn Cardiff North
Tim Pryse Silver Acorn Cardiff West 29thCardiff
Emma Pryse Silver Acorn Cardiff West 29thCardiff
Marilyn Hillard Award for Merit Cardiff and Vale
Pam Hall Award for Merit Cardiff East 19thCardiff
Simon Rimell Award for Merit Cardiff East 84thCardiff
Ian Harvey Award for Merit Penarth & District 1stDinas Powys
Karen Holt Award for Merit Tir a Môr 15thBarry
Helen Baldwin Award for Merit Cardiff West 1stPentrebane
Martyn Thomas Award for Merit Cardiff West 29thCardiff
Paul Steele Award for Merit Cardiff West 29thCardiff
Danial Ashman Award for Merit Cardiff West 29thCardiff
Lyndsey Bailey Chief Scout's Commendation Cardiff East 61stCardiff
Sean Stacey Chief Scout's Commendation Cardiff East/Cardiff and Vale 1stPentwyn/AAC
Frank Zaffino Chief Scout's Commendation Cardiff East 22ndCardiff
Dafydd Evans Chief Scout's Commendation Cardiff East 61stCardiff
Stephen Margetts Chief Scout's Commendation Cardiff North 2ndRhiwbina
Katherine Margetts Chief Scout's Commendation Cardiff North 2ndRhiwbina
Ivor Davies Chief Scout's Commendation Penarth & District 1stSully
David Melly Commissioner’s Commendation Cardiff East 61stCardiff
Izzy Hooper Commissioner’s Commendation Cardiff and Vale

Page 26 of 27

Contact Details Manylion cyswllt

Page 27 of 27