CARDIFF AND VALE AREA SCOUT COUNCIL
AREA REGISTRATION WITH THE SCOUT ASSOCIATION: 211
REGISTERED CHARITY NUMBER: 512034
TRUSTEES' REPORT & ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023
page 1
CARDIFF & VALE AREA SCOUT COUNCIL
Report & Accounts for the year ended 31st December 2023
REFERENCE AND ADMINISTRATIVE DETAILS
PRESIDENT Mrs Morfudd Meredith LLt
TRUSTEE DETAILS FROM 1 JANUARY 2023 TO THE DATE OF APPROVAL OF THESE ACCOUNTS
| TRUSTEES: Ex-Officio Appointment Area Commissioner (Acting) Area Chairman Area Treasurer Area Secretary Area Youth Commissioner TRUSTEES: Elected Appointment Cardiff North District Cardiff East District Cardiff West District Penarth & District Tir a Môr District TRUSTEES: Nominated by Appointment Area Lead Volunteer Governance 18-25 year old Representative INDEPENDENT EXAMINER Neil Thorneycroft Area registration number with The Scout Association Charity registration number Principal Office The Hub Maitland Street Gabalfa Cardiff, CF14 3JU |
Name Cathie Steele Geraint Evans Jeremy Ray Peter Gladman Fran Feehan Name Claudia Currie Chris Kennard William Maddocks Vacant Keith Williams Name Carole Standfast Jack Ollier 211 512034 |
|---|---|
CARDIFF & VALE AREA SCOUT COUNCIL
page 2
Trustees' Annual Report on the Accounts for the year ended 31st December 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT
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 Trustee Board, comprised of the Trustees listed on page 1. 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 six times a year to decide and implement the policy of the Area.
The Area Scout Council meets annually to receive the report of the Trustee Board.
Statement of Trustees' responsibilities:
Charity Law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the surplus or deficit for the period. In preparing those financial statements the Trustees are required to: > select suitable accounting policies and apply them consistently.
make judgements and estimates that are reasonable and prudent.
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
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.
OBJECTIVES AND ACTIVITIES
The objects of the Area Scout Council are to facilitate the aim of the Scout Association in the area of Cardiff and the Vale of Glamorgan, 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.
The majority of 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 the Area, as well as grants to assist leaders and scouts with International Events. Other grants or donations may be agreed from time to time by the Executive Committee.
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, with 34 years remaining. 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 it's charitable objectives. It provides the following services/activities to Groups/Districts in Cardiff and Vale Area:
| > | Use of the Hub and the Area Administrator and other support facilities |
|---|---|
| > | Jubilee Camp Site - provision of a campsite |
| > | Area Training Team - provision of training to leaders and adults within Cardiff and Vale Area |
| > | Activities - provision of adventurous activities and other sectional support |
| > | Ty Hafan Scout Group - a Scout Group for residents, and their siblings in Ty Hafan Children's Hospice |
| > | Scout Shop - selling uniforms and other Scouting equipment/material to parents and leaders |
| > | Lord Mayor's Own Scout Group - provision of a Scout Group to represent Scouts at Cardiff Civic events for those who have attained the |
| Queens Scout award or Chief Scout Diamond Platinum or Gold Awards. | |
| > | Grants sub-committee - provision of funding to assist with external training and equipment purchases |
| > | Miskin Campsite (50% joint venture with Mid Glamorgan Scout Council) - provision of a campsite |
| > | Cardiff Gang Show (50% joint venture with Girlguiding Cardiff and East Glamorgan) - provision of an "creative" activity |
CARDIFF & VALE AREA SCOUT COUNCIL
page 3
Trustees' Annual Report on the Accounts for the year ended 31st December 2023 (cont.)
ACHIEVEMENTS AND PERFORMANCE
A full resume of the various Activity of the Area can be found in the separate Annual Report. However in brief here are some comments - Cardiff Scout and Guide Gang Show performed a Pantomine "Snow White and the Super Seven " at Stanwell School in Penarth with a cast of over 70, seat sales were at a higher level than the last Pantomine,in 2019 and an excellent Show was produced. The Area Scout Shop continues to provides Scouting merchandise,both at our Scout Shop based in the Hub and via online purchases. sales in 2023 continued on an upward trend, with the main increase being in online sales,surplus funds are reinvested in the Area to fund our charitable activities. Miskin and Jubilee Campsites both continue to see an increase in bookings not only from Groups within the Area but also Groups from outside the Area as well as a few Corporate Bookings. External bookings at The Hub are down due to the loss of our Main Hirer. Evening and weekend bookings by various sections from the Area ensure that the facilities are used to good effect - District/Area Meetings, Digital Badge Days, First Aid Courses (and other Training), Young Leaders, Duke of Edinburgh Award.
Ty Hafan Scout Group, based at the Childrens Hospice in Sully, continued to meet regularly. The Scout Group provides a valuable opportunity for Ty Hafan residents, and their siblings, to continue to experience Scouting.
The Training Team continued to operate their training programme for leaders during 2023.
For further information on the achievements and performance of the Area during the year please refer to the separate "Annual Report 2023/24
FINANCIAL REVIEW
The Trustee Board 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:
-
Damage to buildings and equipment. The Area has sufficient buildings and contents insurance in place to mitigate against
-
Injury to leaders, helpers, supporters and members. The Area, through the membership fees, contributes to The Scout Association's national accident insurance policy. Risk Assessments are undertaken before all activities. We also hold an Insurance Policy to cover non-member children
-
Reduced income from subscriptions or fundraising. The Area is primarily reliant upon income from subscriptions and fundraising. The Area does hold a reserve to ensure the continuity of activities 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.
-
Reduction or loss of adult support. The Area is totally reliant upon volunteers to run and administer the activities of the Area. If there was a reduction in the number of adults to an unacceptable level in a particular part of the Area, then there would have to be a contraction, consolidation, or closure of a particular part of the Area.
-
The Area has in place systems of internal controls designed to provide reasonable assurance against material mismangement or loss. These include 2 signatories for all external payments, dual authorisation for online payments, and insurance policies to ensure all insurable risks are covered.
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 Trustee Board considers that the Area should hold a sum equivalent to 24 months running costs, circa £40K. As at 31 December 2023 the Area funds (not including Miskin/Gang Show/Scout Shop/International Trip) totalled £138734
The policy of the Trustee Board 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 Trustee Board 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 the final £2000 on their loan. North District made a final repayment of £1,000 on their loan, and Tir a Mor paid £909.60 towards their loan.
CARDIFF & VALE AREA SCOUT COUNCIL
page 4
Trustees' Annual Report on the Accounts for the year ended 31st December 2023 (cont.)
DESIGNATED FUNDS
At the end of the year the Area had five Designated Funds:
| Grants | 9,574 |
|---|---|
| Scout Post | 8,256 |
| Contingency | 40,000 |
| Jubilee | 10,758 |
| Scout Shop | 5,000 |
| TOTAL | 73,588 |
RESTRICTED FUNDS
At the end of the year there were two Restricted Funds:
| Iceland Trip International Trip | Iceland Trip International Trip | 7,484 |
|---|---|---|
| Jubilee | 0 | |
| TOTAL | 7,484 |
ENDOWMENT FUNDS
The Area does not hold any endowment funds.
Approved by the Trustees on 07/09/2024 and signed on their behalf by:
G EVANS (Chairman) and J RAY (Treasurer)
page 5
CARDIFF & VALE AREA SCOUT COUNCIL
Statement of Financial Activities Summary for the year ended 31st December 2023
| 2023 2023 2023 2023 2022 General Designated Restricted Total Total Funds Funds Funds £ £ £ £ £ Unrestricted Funds |
|
|---|---|
| TOTAL INCOME AND ENDOWMENTS (page 6) TOTAL EXPENDITURE (page 7) NET INCOME/(EXPENDITURE) |
94,710 49,325 12,021 156,056 137,567 98,633 70,331 4,537 173,501 141,476 |
| -3,923 -21,006 7,484 -17,445 -3,909 |
|
| PROPERTY REVALUATION | 0 0 0 0 -2,888 |
| REPAYMENT OF LOANS ADJUSTMENTS TO FUNDS |
0 0 0 0 0 |
| 0 0 0 0 -2,888 |
|
| TRANSFERS BETWEEN FUNDS | |
| - GENERAL FUNDS TO DESIGNATED FUNDS - DESIGNATED FUNDS TO GENERAL FUNDS |
0 0 0 0 3,473 0 0 0 0 0 |
| NET MOVEMENT IN FUNDS | 0 0 0 0 3,473 |
| FUND BALANCES BROUGHT FORWARD | |
| 804,546 65,484 0 870,030 876,826 |
|
| FUND BALANCES CARRIED FORWARD | 800,623 44,478 7,484 852,585 873,502 |
CARDIFF & VALE AREA SCOUT COUNCIL
page 6
Statement of Financial Activities for the year ended 31st December 2023
| Notes INCOME AND ENDOWMENTS FROM: DONATIONS AND LEGACIES Membership subscriptions collected as agent Area Levy Area Levy - Jubilee Development Fund Area Levy - OSM Less: paid to The Scout Association Less: paid to ScoutsCymru |
2023 2023 2023 2023 2022 General DesignatedRestricted Total Total Funds Funds Funds £ £ £ £ £ 199,320 199,320 163,301 0 0 16,495 0 0 3,607 3,607 3,780 Unrestricted Funds |
|---|---|
| 202,927 202,927 183,576 (183,012) (183,012) 163,301 |
|
| 19,915 0 0 19,915 20,275 |
|
| Grants sub-committee | - |
| Donations 3(a) Grants Received 3(b) INCOME FROM CHARITABLE ACTIVITIES Jubilee Camp Site Area Training Team (Miscellaneous income) Activities (previously Operation or P&D) Ty Hafan Scout Group One half share of Miskin Campsite One half share of Cardiff Gang Show Iceland trip 2023 OTHER TRADING ACTIVITIES Area Scout Post Badge sales Hiring of the Hub Scout Shop INCOME FROM INVESTMENTS Interest on Short Term Investments OTHER INCOME EXPLORER BELT 2024 ICELAND 2023 Sundries TOTAL INCOME AND ENDOWMENTS |
342 342 1,843 5,000 - 5,000 6,500 |
| 5,342 0 0 5,342 8,343 |
|
| 0 8,906 8,906 2,381 0 0 0 926 926 1,012 247 247 3,509 7,289 7,289 16,382 17,127 17,127 12,729 0 |
|
| 25,589 8,906 0 34,495 36,013 |
|
| 130 130 781 2,647 2,647 2,306 10,929 10,929 19,688 27,838 27,838 28,296 |
|
| 41,544 0 0 41,544 51,071 |
|
| 2,189 2,189 476 |
|
| 2,189 0 0 2,189 476 |
|
| 0 0 12,021 12,021 0 40,419 40,419 21,314 131 131 76 |
|
| 131 40,419 12,021 52,571 21,390 |
|
| 94,710 49,325 12,021 156,056 137,568 |
|
CARDIFF & VALE AREA SCOUT COUNCIL page 7
Statement of Financial Activities for the year ended 31st December 2023
| 31st December 2023 | 2023 2023 2023 2023 2022 Unrestricted Funds |
|---|---|
| Notes EXPENDITURE ON: EXPENDITURE ON RAISING FUNDS Area Scout Post Catering costs at The Hub Badges Scout Shop Iceland 23 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 Ofice Costs Licences, Subscriptions and Equipment Insurances Grants sub-committee 3(a) Utilities Administrator 4(b) Cost of Annual Report & AGM Trustees Expenses 4(a) OTHER EXPENDITURE ICELAND 2023 EXPLORER BELT 2024 Sundries TOTAL EXPENDITURE |
General Designated Restricted Total Total Funds Funds Funds £ £ £ £ £ 120 120 762 0 0 3,713 3,713 1,244 28,507 28,507 23,930 0 - - 0 0 |
| 32,340 0 0 32,340 25,936 |
|
| 1,393 1,393 1,511 0 8,470 - 8,470 26,429 245 - 245 1,137 1,332 - 1,332 1,504 661 - 661 7,325 4,320 - 4,320 3,780 9,607 - 9,607 15,659 4,939 - 4,939 8,284 14,426 - 14,426 14,506 - 0 0 3,244 - 3,244 3,953 2,061 - 2,061 2,077 7,540 - 7,540 1,115 4,334 - 4,334 4,020 17,952 - 17,952 15,588 - 0 0 - - 0 - |
|
| 64,514 16,010 0 80,524 106,888 |
|
| 0 54,321 54,321 7,411 0 0 4,537 4,537 1,779 1,779 1,241 |
|
| 1,779 54,321 4,537 0 60,637 8,652 |
|
| 98,633 70,331 4,537 173,501 141,476 |
|
page 8
CARDIFF & VALE AREA SCOUT COUNCIL Balance Sheet as at 31st December 2023
| Notes | 2023 | 2023 | 2022 | 2022 | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| £ | £ | £ | £ | ||||||||
| FIXED ASSETS | |||||||||||
| Tangible assets | 5 | 676,183 | 681,168 | ||||||||
| CURRENT ASSETS | |||||||||||
| Stock | 6 | 6,787 | 7,215 | ||||||||
| Debtors falling due within one year | 7 | 1,572 | 10,497 | ||||||||
| Short Term Deposits & Investments | Short Term Deposits & Investments | 8 | 130,000 | 130,000 | |||||||
| Cash at bank and in hand | 9 | 43,224 | 51,725 | ||||||||
| 181,582 | 199,437 | ||||||||||
| Less: CREDITORS | |||||||||||
| Amounts falling due within one year | 10 | 5,179 | 7,102 | ||||||||
| NET CURRENT ASSETS | 176,404 | 192,335 | |||||||||
| NET ASSETS | 852,587 | 873,503 | |||||||||
| FUNDS OF THE AREA | |||||||||||
| Unrestricted Funds: | General Funds | 11 | 781,723 | 804,546 | |||||||
| Designated Funds | 12 | 63,381 | 65,484 | ||||||||
| Restricted Funds | 13 | 7,484 | 3,473 | ||||||||
| TOTAL FUNDS | 852,587 | 873,503 |
Approved by the Trustees on 07/09/2024 and signed on their behalf by:
a G EVANS (Chairman) and J RAY (Treasurer) The notes on pages 9 to 15 form part of these accounts
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CARDIFF AND VALE AREA SCOUT COUNCIL
I report on the accounts of Cardiff and Vale Area Scout Council for the year ended 31 December 2023
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:
-
examine the accounts under section 145 of the Charities Act;
-
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act; and
-
to state whether particular matters have come to my attention.
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:
-
(1) which gives me reasonable cause to believe that, in any material respect, the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act, and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act.
have not been met, or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed_____ Dated_____ 7/7/2024
CARDIFF & VALE AREA SCOUT COUNCIL
page 9
Notes to the accounts for the year ended 31st December 2023
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
Public Benefit
The charity is a public benefit entity.
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
General:
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
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.
CARDIFF & VALE AREA SCOUT COUNCIL Notes to the accounts for the year ended 31st December 2023
page 10
- ACCOUNTING POLICIES (cont.)
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:
-
Land & Buildings 2%
-
Plant and Machinery 20% > Scouting equipment etc. 10% to 50%
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.
| CARDIFF & VALE AREA SCOUT COUNCIL Notes to the accounts for the year ended 31st December 2023 3(a). Grants paid - |
page 11 2023 2023 2022 2022 Incoming Outgoing Incoming Outgoing Resources Resources Resources Resources £ £ £ £ |
page 11 2023 2023 2022 2022 Incoming Outgoing Incoming Outgoing Resources Resources Resources Resources £ £ £ £ |
|---|---|---|
| For general purposes - |
12,021 7,540 2,171 |
|
| 12,021 7,540 - 2,171 3(b). OTHER GRANTS AND DONATIONS - RECEIVED Donations 342 3,018 Grants Local Giving 0 500 Jubilee Campsite 0 8,963 Cardiff Council 0 2,000 YMCA 1910 Trust (Jubilee) 5,000 0 ScoutsCymru 0 4,000 GVS 0 Wcva . Kickstart 0 - 6,173 - 18,481 0 4(a). TRUSTEES' REMUNERATION AND EXPENSES Travel and other expenses - 0 - - (a) Number of trustees reimbursed 0 0 (b) The total expenses waived by the trustees during 2023 is considered immaterial and so not calcula 4(b). WAGES & SALARIES 2023 2022 £ £ Salaries 17,952 15,589 Employers NI (Employment Allowance claimed) - - 17,952 15,589 |
12,021 7,540 - 2,171 |
|
| 342 3,018 0 500 0 8,963 0 2,000 5,000 0 0 4,000 0 . 0 - |
||
| 6,173 | - 18,481 0 |
The average number of persons employed in the year was 1 (2022:1). There were no employees earnin £60,000 during the year (2022: Nil)
page 12
CARDIFF & VALE AREA SCOUT COUNCIL Notes to the accounts for the year ended 31st December 2023
| 5. TANGIBLE ASSETS COST Brought forward Additions Revaluation Disposals Carried forward DEPRECIATION Brought forward Charge for year Disposals Carried forward NET BOOK VALUE As at 31 December 2023 |
Land & Land & Plant & Plant & Office Total Buildings Buildings Machinery Machinery Equipment CAVA Miskin (50% CAVA Miskin (50%) £ £ £ £ £ £ |
Land & Land & Plant & Plant & Office Total Buildings Buildings Machinery Machinery Equipment CAVA Miskin (50% CAVA Miskin (50%) £ £ £ £ £ £ |
|---|---|---|
| 94,002 610,000 19,170 39,739 24,428 787,338 |
||
| - - - 171 171 - 0 - - - - 0 |
||
| 94,002 610,000 19,170 39,910 24,428 787,509 |
||
| 28,200 0 19,170 36,123 22,678 206,219 |
||
| 1,880 - 0 1,526 1,750 5,156 - - - - - 0 |
||
| 30,080 0 19,170 37,649 24,428 211,375 |
||
| 63,922 610,000 0 2,261 0 676,183 |
||
| As at 31 December 2022 | 65,802 610,000 0 3,616 1,750 681,168 |
|
| Depreciation is allocated as follows in the SO The Hub (inc Plant Adjustment) Miskin Jubilee Total |
FA: 1,880 - - - 1,750 3,630 - - - 1,526 - 1,382 - - - - |
|
| 1,880 - 0 1,382 1,750 5,012 |
||
| 6. STOCKS Area stock of badges Scout Shop Miskin Campsite (50% share) 7. DEBTORS FALLING DUE WITHIN ONE YEAR Short Term Investment accrued interest - - General Funds - Designated Funds Other Debtors - Area Cardiff Gang Show (50% share) Vale / Tir a Môr District loan on behalf of St Brides Afon/Cardiff North District loan Penarth & District loan Scout Shop Miskin Campsite (50% share) Prepayments - Area Scout Post Activities Training Team 8. SHORT TERM DEPOSITS & INVESTMENTS Split by Provider: - - The Scout Association Short Term Investment Service - Charity Bank REDWOOD BANK |
2023 2022 £ £ 1,294 1,294 4,382 4,840 1,110 1,081 |
|
| 6,787 7,215 |
||
| 0 0 0 0 291 1,657 277 4,020 910 1,820 0 1,000 0 2,000 87 0 8 0 0 0 0 0 0 0 0 0 |
||
| 1,572 10,497 |
||
| 0 0 85,000 85,000 45,000 45,000 |
||
| 130,000 130,000 |
CARDIFF & VALE AREA SCOUT COUNCIL page 13 Notes to the accounts for the year ended 31st December 2023
| 9. CASH AT BANK AND IN HAND Equals CC General Funds- £ - Area 239 - Scout Shop - Cardiff Gang Show (50% share) - Miskin Campsite (50% share) Explorer Belt 1,620 Iceland 2023 1,859 10. CREDITORS FALLING DUE WITHIN ONE YEAR Area Area - deferred income Scout Shop Cardiff Gang Show (50% share) Miskin Campsite (50% share) |
Equals CC | Current a/c | Deposit a/c 2023 2022 £ £ £ - 8,734 14,930 10,824 10,045 10,193 1,040 5,989 11,807 7,484 0 0 13,903 |
Deposit a/c 2023 2022 £ £ £ - 8,734 14,930 10,824 10,045 10,193 1,040 5,989 11,807 7,484 0 0 13,903 |
|
|---|---|---|---|---|---|
£ 239 1,620 |
£ 8,495 10,824 10,193 5,989 5,864 0 |
£ - |
|||
| 1,859 | 41,364 | 43,224 51,725 |
|||
| 747 1,295 0 - 4,333 3,257 99 2,550 0 0 |
|||||
| 5,179 7,102 |
CARDIFF & VALE AREA SCOUT COUNCIL Notes to the accounts for the year ended 31st December 2023
page 14
| 2023 2022 |
||||
|---|---|---|---|---|
| 11. UNRESTRICTED FUNDS- GENERAL Balance at 1st January 2023 Net Movement in Funds this year- - Area & Sub-Committees - Miskin Camp Site - Cardiff Gang Show Balance at 31st December 2023 ANALYSIS OF GENERAL FUND BY SUB-COMMITTEE Balance at 1st January 2023 Movement in year- - Surplus/(Deficit) for the year - Transfers to Des. Funds - Transfers from Des. Funds - Depreciation recharge to Area -Revaluation of Property - Transfers between sub-committees Balance at 31st December 2023 |
Scout Scout Area Post Iceland Shop |
Ty Hafan Miskin |
Gang Sho | £ £ 804,545 800,253 0 (23,548) (1,092) (7,137) 30,398 7,862 (25,014) |
| 781,722 804,545 |
||||
| 2023 2022 TOTAL TOTAL w £ £ |
||||
| 146,170 8,256 13,902 10,045 |
0 624,894 1,279 804,546 800,253 |
|||
| 0 (8,575) 10 (13,902) (669) 0 0 - - 0 - - - -4,973 (10) 3,372 |
(414) (7,137) 7,862 (22,823) (1,092) - - - 0 30,398 - - - 0 - - - 0 - - - 1,611 - 0 25,014 - |
|||
| 132,622 8,256 0 12,748 |
-414 619,368 9,141 781,723 804,545 |
| 12. UNRESTRICTED FUNDS- DESIGNATED Balance at 1st January 2023 Movement in year- - Income during the year - Expensed during the year - Transfer to Restricted Funds - Transfers to Gen Funds - Transfers from Gen Funds Balance at 31st December 2023 Represented by the following assets- - Cash at bank - Debtor for interest - Other debtor (District loans) - Short Term Investments |
2023 2022 Iceland Grants Scout PostContingency Jubilee TOTAL TOTAL Fund Site £ £ |
|---|---|
| 0 13,914 0 40,000 11,570 65,484 54,616 |
|
| 0 0 0 5,000 0 - 8,906 13,906 12,519 0 7,540 - - - 8,470 - -16,010 (27,544) - 0 0 - - 0 - - - 0 25,893 |
|
| 0 11,374 0 40,000 12,007 63,381 65,484 |
|
| 0 0 0 0 0 - - - - - - - - - - - 5,000 9,574 8,256 40,000 10,758 73,588 54,616 |
|
| 13,914 40,000 11,570 73,588 54,616 |
| CARDIFF & VALE AREA SCOUT COUNCIL Notes to the accounts for the year ended 31st December 2023 13. RESTRICTED FUNDS Balance at 1st January 2023 Receipts in year Expenditure in year Transfer from Designated Funds Expenditure in year in line with grant conditions Balance at 31st December 2023 14. COMMITMENTS |
page 15 2023 2022 £ £ 3,473 3,473 12,021 (4,537) - (3,473) - 7,484 3,473 |
|---|---|
| 2023 2022 Land Land & Buildings& Buildings £ £ |
|
| Less than 1 year 2 to 5 years More than 5 years |
500 500 2,000 2,000 15,000 15,500 17,500 18,000 |
The lease payment relates to ground rent on the Hub payable to Cardiff Council,
15 RELATED PARTY TRANSACTIONS
During the year the Area had no commercial transactions with Trustees (2022: £nil). No amounts are therefore outstanding as at 31 December 2023 (2022:£nil).
As detailed in note 4(a) Trustees claimed £0 expenses incurred in their role as Trustees of the Area during the year (2022 £0). Of this £nil is outstanding as at 31 December 2023 (2022: £nil).