Scouts Cardiff and Vale Caerdydd a'r Fro Cardiff and Vale Area Scout Council Area Registration with The Scout Association: 211 Registered Charrty Number. 512034 Trustees, Report and Accounts For the year ended 31 December 2024 Contents Referen￿ and Administrative Detai Is......................................................................................................................... Structure, Governan￿ and Management.................................................................................................................. Statement of Trustees, ReSpC￿sIbIljtieS.......................................................................................................................... O bjectives and Aclivities.......................................................................................................................................................... 3. Achievements and Perf0Mian￿..................................................................................................................................... Fi n anoal Review........................................................................................................................................................................... 4. Designateyl Funds................................................................................................................................................................ 10 Statement of Finanaal Activities {inc(ming)......................................................................................................... I I 6. Statement of Finanoal Activities {outgoing).......................................................................................................... 12 Statement of Finanaal Adivities Summary........................................................................................................... 13 Balance ￿ eet........................................................................................................................................................................ 14 Independent Examiner's Report to the Trustees of Cardrff and Vale Area kout Council........... 15 Note I: Accounti ng Policy......................................................................................................................................................... 16 lal Basis of accounti ng.......................................................................................................................................................... 16 Goi ng ccncem......................................................................................................................................................................... 16 Public benefit.......................................................................................................................................................................... 16 Cashflow statement........................................................................................................................................................... 16 Incoming Resources............................................................................................................................................................ 16 Expenditure and Li abi lities.............................................................................................................................................. 17 Funds Structure..................................................................................................................................................................... 17 Joi nt Venture Arrangements .......................................................................................................................................... 17 Ibl ￿Xed Assets........................................................................................................................................................................ 17 Ic) Stod(......................................................................................................................................................................................... 18 Idl JLKlgements and key sources of estimati1￿ Lncertainty.............................................................................. 18 Note 2: Missing................................................................................................................................................................................ 18 Note 3: Grants.................................................................................................................................................................................. 19 Note 4: Trustees. Remuneration and Expenses............................................................................................................ 19 Note 5: Tangible Assets............................................................................................................................................................. 20 Note 6: Stocks..................................................................................................................................................................................20 Note 7: Debtors Falling Due Within One Year...............................................................................................................21 Page 2 of 23 Trustees. Report and Accounts For the year ended 31 December 2024 Area Registration with The Scout Association: 211 Registered Charity Number. 512034 PrincipaL Office.. The Hub Maitland Street GabaLfa Cardiff CF14 3JU Note 8: Short Term Deposts and Investmen&.............................................................................................................21 Note 9: Cash at Bank and In Hand........................................................................................................................................21 Note 10: Creditors Falling Due Within One Year.........................................................................................................22 Note 11: Unrestricted Funds- general..............................................................................................................................22 Note 12: Un restricted Funds - desgnated...................................................................................................................... 22 Note 13: Restri ctd Funds........................................................................................................................................................23 Note 14: Com mitments.............................................................................................................................................................. 23 Note 15: Related Paty Tran saCtiC￿s.................................................................................................................................. 23 Page3 of 23 Trustees. Report and Accounts For the year ended 31 December 2024 Area Registration with The Scout Association: 211 Registered Charity Number. 512034 PrincipaL Office.. The Hub Maitland Street GabaLfa Cardiff CF14 3JU l. Reference and Administrative Details President Mrs Morfudd Meredith LLt Trustee details from l January 2024 to the date of approval of these accounts (unless otherwise stated) TRUSTEESI Ex-officio Appointment Area Lead Volunteer Area Youth Lead Volunteer Area Youth Lead Volunteer Name Cathie Steele From 1110412025 Fran Feehan Rizik Salhab 3110112025 Appointed Area Chairman Area Treasurer Geraint Evan5 Jeremy Ray Co-opted Area Secretary Cardiff North District Cardiff East District PeterGLadman Claudia Currie Chris Kennard William Maddocks Cardiff West District Penarth & District Tir a Mor District vacant Keith WilLiams Carole Standfast Governance 18-25 year old Representative Jack Ollier Trustee Board Membership is covered in PoLicy. Organisation and Rules Chapter 5b.3 Constitution requirement 15b.3.31 Page4 of 23 Trustees. Report and Accounts For the year ended 31 December 2024 Area Registration with The Scout Association: 211 Registered Charity Number. 512034 PrincipaL Office.. The Hub Maitland Street GabaLfa Cardiff CF14 3JU 2. 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 ScoLrt Association. No remuneration was paid to any of the trustees during the year. The Area is administered and managed by a Trustee Board. comprised of the Trustees Listed in section l. 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 Trustee Board meets six times a yearto decide and impLement the policy of the Area. The Area Scout CounciL 2meets annuaLly to receive the report of the Trustee Board. ststement 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 deficitfor 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 atanytimethefinancial position of the charity. They are aLso responsibLe for tsking reasonabLe steps for the prevention and detection of fraud an d other irregularities. Objectives and Actsvitses 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, bytraining leaders and by obtaining and managing funds to be utilised to this end. The aim of The Scout Association is to promote the deveLopmentof young peopLe in achieving their fuLL physicaL inteLLectuaL social The Members of the Area ScouL Council are defined in Chapter 5b.3 of PoLicy. Organisation and RuLes 15b.3.2.71 Page 5 of 23 Trustees. Report and Accounts For the year ended 31 December 2024 Area Registration with The Scout Association: 211 Registered Charity Number. 512034 PrincipaL Office.. The Hub Maitland Street GabaLfa Cardiff CF14 3JU and spirituaL potentiaL as responsible citizens and as members of their locaL national and international communities. The method of achieving the aim of The Scout Association is by providing an enjoyable and attractive schemeof 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 citizensh ip or community development headings. The majority of grants paid by the Area are administered by a Grants sub-committee of the Trust Board. 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. Othergrants or donations may be agreed from time to time by the Trustee Board. 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 33 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 OLrt of the Hub when not in use by Scouting. The Area undertakes various activities to fulfiL its charitsbLe objectives. It provides the following seNices/activities to Groups/Districts in Cardiff and Vale Area: Area Leadership Team- this team is made up ofr. Area Lead Volunteer and Area Youth Lead District Lead Volunteers The team leaders and the sub-team leaders of the Area Programme Team. the Area Support Team, and the Area Volunteer Development Team. Area Programme Team Adventurous Activities Teams - Climbing. PaddLe Sports. HiLLwaLking. Shooting. Archery. Nights Away Team - heLping our volunteers introduce Nights Away into their Section's programme. including assistance in gaining their permits. Top Awards Team - supporting volunteers with any programme changes. such as new badges and activities. to help young peopLe achieve Top Awards. InternationalTeam organising trips and activities. Events Team- taking the Lead in organising a Large event Page 6 of 23 Trustees. Report and Accounts For the year ended 31 December 2024 Area Registration with The Scout Association: 211 Registered Charity Number. 512034 PrincipaL Office.. The Hub Maitland Street GabaLfa Cardiff CF14 3JU Local programme deLivery sub-teams= Ty Hafan Scout Group - provision of a Scout Group for residents. and their sibLings in Ty Hafan ChiLdren's Hospice Lord Mayor's Own Scout Group - provision of a Scout Group to represent Scouts at Cardiff Civic events forthose who have attained the Queens Scout award or Chief Scout Diamond. Platinum or GoLd Awards Cardiff Gang Show {50% joint venture with Girlguiding Cardiff and East GLamorgan} provision of a "creative" activity Area Support Team - Grants sub-committee- provision of funding to assist with externaL training and equipment purchases Growth and New Provision Team - helping Scouts to grow locaLLy. Communications Team - working to engage with local media. Community Engagement Team - cultivating our relationships with other organisations. Property and EquipmentTeam - managing our property and ensuring ongoing maintenance The Hub - Area Administrator and other support faciLities JubiLee Camp Site- provision of a campsite Miskin Campsite (50 % jointventure with Mid Glamorgan Scout Council) provision of a campsite Communications, IT and Digital Team - supporting IT, website, social media, email and technicaL aspects of wider communications Scout Shop - seLLing uniforms and other Scouting equipmentlmateriaL to parents and volunteers Area Volunteer DeveLopment Team Awards and Recognition Team - working to recognise and appreciate ourvoluntee for their brilLiant work. Leaming Team - helping ourvolunteers with their Learning. Page 7 of 23 Trustees. Report and Accounts For the year ended 31 December 2024 Area Registration with The Scout Association: 211 Registered Charity Number. 512034 PrincipaL Office.. The Hub Maitland Street GabaLfa Cardiff CF14 3JU 3. Achievements and Performance A full resume of the various achievements and performance of the Area can be found in the separate Annual ReporL However. in brief here are some comments: Cardiff Scout and Guide Gang Show celebrated 50 years and performed a Show titLed "This is Gang Show" which was a celebration of the past 50 years, at the Cardiff New Theatre the Show was performed by a Cast of over 120, and ticket sales were just short of 3.000 across the week compared to 2,800 for the last Show in 2022. The Area Scout Shop continues to provide Scouting merchandise, both at our Scout Shop based in the Hub and via online purchases. Sales in 2024 continued an upward trend. with the main increase being in online sales. surplus funds are reinvested in the Area to fund our charitabLe activities. Jubilee Campsite continues to see an increase in bookings not only from Groups within the Area but also Groups from outside the Area as weLI as a few Corporate Bookings, most of the major improvements at the site have now been compLeted thanks to a dedicated Service Team. Due to majorfLooding problems Miskin Campsite has been closed. and is Likelyto remain so into 2026 IprobLems caused by the colLapse of a WeLsh Water Sewage pipe that runs through the site) External bookings atThe Hub continue to be satisfactory. 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 Learning Team continuedto operatetheirtraining programme for leaders during 2024 For further information on the achievements and performance of the Area during the year please refer to the separate "Annual Report 2024125" Financial Review The Trustee Board has identified the major risks to which they believe the Area is exposed" these have been reviewed and systems estabLishedto mitigate againstthem. 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 permanent Loss. Injury to volunteer members. heLpers. and supporters. The Area. through the membership fees, contributes to the Scout Association's national accident insurance policy. Risk Assessments are undertaken before aLI activities. We aLso hold an Insurance Policy to cover non-member children. Reduced income from subscriptions or fundraising. The Area is primarily reliant upon Page8 of 23 Trustees. Report and Accounts For the year ended 31 December 2024 Area Registration with The Scout Association: 211 Registered Charity Number. 512034 PrincipaL Office.. The Hub Maitland Street GabaLfa Cardiff CF14 3JU 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 pemianentLy. The Area has in place systems of intemaL controls designed to provide reasonable assurance against material mismanagement 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 activitiesfalL shorL The Area Trustee Board considers that the Area should hold a sum equivalentto 24 months running costs. circa £40K. As of 31 December 2024. the Area funds (not including Miskin/Gang Showlscout Shopllnternational Tripl totalLing £104,833. The policy of the Trustee Board is to investany short-term surplus funds with a range of providers with the view to obtaining the best retums possible. Taking a low-risk strategy. The Trustee Board maintai ns accounts with Charity Bank and Redwood Bank ensuring that the totaL investment with each institution does not exceed the Financialservices 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 yearTir a Mor District paid the final payment of £909.60 on their Loan. meaning that there are currently no loans outstanding to the Area. Page9 of 23 Trustees. Report and Accounts For the year ended 31 December 2024 Area Registration with The Scout Association: 211 Registered Charity Number. 512034 PrincipaL Office.. The Hub Maitland Street GabaLfa Cardiff CF14 3JU 4. Designated Funds As of 31" December 2024 DESIGNATED FUNDS At the end of the yearthe Area had five Designated Funds: Grants 5.662 Scout Post Contingency Vjubilee Scout Shop TOTAL 6.538 53.245 RESTRICTED FUNDS At the end of the year there were two Restricted Fund5" Intemational Trip Jukn"lee TOT0 -14 -14 ENtX)WMENT FUNDS The Area does not hokl any endowment funds. Approved by the Trustees on: And signed on their behalf by: J GERAINT EVANS (Area Chair) JEREMY RAY {Area Treasurer) Page 10 of23 Trustees. Report and Accounts For the year ended 31 December 2024 Area Registration with The Scout Association: 211 Registered Charity Number. 512034 PrincipaL Office.. The Hub Maitland Street GabaLfa Cardiff CF14 3JU 5. Statement of Financial Activities (incoming) As of 31" December 2024 h(•aOIFF & V￿￿1￿￿1Xlr '.￿￿£ment￿tFbun0* 2024 195J 3.951 107.ILI 3.r)3 207.112 2OL927 i¢¥.. ¢187.?a Jyz 19.n2 Jg) 5.14Q J(b:. su 92n8 IkeC¥np5 Ar¢J Toinifi87e3m 7.112 7J12 Hakn Gr 14T 7229 17.127 4494 614 •LMJ Lwe sales .410 17238 3-,.407 37￿3? 4.B74 iJa9 IYIHUI INC 244U 47A19 iji 320 910 uo Pagellof23 Trustees. Report and Accounts For the year ended 31 December 2024 Area Registration with The Scout Association: 211 Registered Charity Number. 512034 PrincipaL Office.. The Hub Maitland Street GabaLfa Cardiff CF14 3JU 6. Statement of Financial Activities (outgoing) As of 31" December 2024 2024 2024 Unrestncted Fu￿S General Des￿ry8ted Restr￿ed Notes FsJrKIs Funds Funds 2024 2024 2023 Total Total EXPENDITURE ON. EXFf14tKruRE ON RASNG FUNDS Area Scout Post Badges 120 3.713 28.407 32 2,625 28 405 28.404 EXFENDin)RE ON CHARffABLE ACTIVThES Lord Mayors own Jubke Carrp Sle Area Trjnmg Tejm Ac4Nths (prevvu3￿ Operab)ns". P&DI Ty Hafan sc¥￿ Group ONLIIE SCOUT MAPL4GER One half share of CaTdrff Gang Show The Hub prerntses ujsts One half share ol C&ftpsQe IncL deprec4atsn} Ofte Costs cences. SubsCrpt￿s and Eqtsrgn*nt knsurance8 Grants sut￿COM￿tee 1.393 8,470 245 1,332 661 4.320 9.607 4,939 14.426 3.244 2.061 7,S40 4,334 17,952 49,513 49.513 3.554 7.876 7.876 3.672 21.058 10.405 10.37T 3,881 3.672 21.058 10.405 10.3T7 3.681 2.094 3,903 4.922 17,759 3(a 3.￿3 4.922 17.759 Admmistrator 4(b) 4(a) Trustees Expenses OThER ￿FE FIDtruRE ELANO 20r3 £KFtORER BELT 2024 54.321 4,$37 35,910 35.910 1.731 1.731 10 TOTAL EXPENDrruF 173 Page 12 of23 Trustees. Report and Accounts For the year ended 31 December 2024 Area Registration with The Scout Association: 211 Registered Charity Number. 512034 PrincipaL Office.. The Hub Maitland Street GabaLfa Cardiff CF14 3JU 7. Statement of Financial Activities Summary As of 31" December 2024 2024 2024 2024 T+)tst T•l•l fvnds Funds Fw)rts TOT4 IIKOME**O ENDOW*lnlp•y 61 TOTAtxpt14DmJReip¥2 71 II02•5 I19￿0 34.109 28.412 53.415 3SJIO 172A05 156.056 .885 I73.5￿1 75 .19 306 .7 490 .J6*XO .17 444 REPAYMENTOF LO*XS TrwrtSeAS 8ErwtEN FUNDS .GÉNÉK4IUNDSTO IWS 711.?23 63.381 7.484 852.$86 870030 772 441 44.Q75 .14 #I6.￿ 8515•6 Page 13 of23 Trustees. Report and Accounts For the year ended 31 December 2024 Area Registration with The Scout Association: 211 Registered Charity Number. 512034 PrincipaL Office.. The Hub Maitland Street GabaLfa Cardiff CF14 3JU 8. Balance Sheet As of 315t December 2024 Noles 2024 2024 2023 2023 FiXED ASSETS Tangible assets 672.893 676.183 CURRENT ASSETS stC￿k Deblors falling due wrthin one year snort Temi Dep)srts & Investrnenls Cash at bank and in hand 6.619 6.693 6.787 1,572 130.000 43.224 181,583 36.476 146.152 Less. CREDITORS Amounts falling due wrthin one year 10 5.433 5.179 NET CURRENT ASSETS 140.719 176,404 NET ASSETS 813,612 852,587 FUNDS OF THE AREA Unreslrictea Funas. General Funds DesHJnated Funds Restncled Funds 11 12 13 761.426 52.200 -14 781.723 63.381 7,484 TOTAL FUNDS 813,612 852,588 Approved by the Trustees on: And signed on their behalf by: J GERAINT EVANS (Area Chair) JEREMY RAY {Area Treasurer) Page 14 of23 Trustees. Report and Accounts For the year ended 31 December 2024 Area Registration with The Scout Association: 211 Registered Charity Number. 512034 PrincipaL Office.. The Hub Maitland Street GabaLfa Cardiff CF14 3JU 9. Independent Examiner's Report to the Trustees of Cardiff and Vale Area Scout Council I report on the accounts of Cardtff and va￿ Area Scout Council for the year ended 31 t)ecember 2024 The chaty's trustees are responsibbe for the preparatFOll of the accounts. The chartys trustees consider that an audr( Is not required lor this year under SeCt￿n 144 01 tF)e Cnantses Acl 2011 (the CharrtÈs Act) ano that an independent examinatDn ￿ require(J. 11 is ffly responsibilty to". - examine the accounts under secth.on 145 01 the CharrtEs Act." - lo follow Ihe prc(e(Jures laid down in the general Direc1K￿S given ty the cnanty C(¥TWTUSSK)n (under section 145(5)(b} Df Ihe Charrt￿S Act. and - to state whether particular tnattets have come to my attentK)n. My examination was camed out In accordance wtlh the General Direcb"ons given by the Charlty Cofflmission An examinalion Includes a review of the accounting ￿ordS Kept by the chanty and a comparison of the accounts presente(J wtlh those records. n includes a consKJerall"on of any unusual rtems of dIsC￿Ure in the accounls. and seeking explanations from you as trustees conceming such matters. The pr(xedures undertaken do not provide all the evHJence Ihat would be required in an audtt and consequentty no opinH)n ts gr¥en as to whether the accounts Present a Irue an¢J lair VEW and the report ts limrteo to those matters sel out in the stalemenl below Basis of inde ndenl examiners slate1r￿n1 My examinatlon was camed out In accordance wrth the General Dlrections given by the Charty Commisslon An examination includes a rev￿ orthe accounts.ng records kept by the charty and a comparison ol the accounts presented ￿1n mose records. 11 Includes a consNleration of anv unusual rtems of disclosure in Ihe accounts. an seeking explanations frovn you as trustees conceming such matters The pr(Kedures undertaken do not ptovmje all the emdence that would be required in an audrt_ and consequenty no opinion Is gNen as lo whether the accounts present a 'lrue ano lair and Ihe report is I￿nIted to Ihose matters sel oul irs the statement telow. Inde dent Examiners Stalemenl In connecthTh vmh my examinat￿n. no matter has come to my attenknn-. (1) wh￿n gNes reasonable cause to that. in any matenal restwt. the requireffEnts' - to keep accounling records In accordarKe seCt￿n 130 of Ihe Charrt￿S Act. and - to prepare accounts wh￿h accoro wrth Ihe accountsng records and comrAy wrth the accounting requirements ol the Charrties Acl have not teen n￿1. or (2) to whKh. in my opinion. attents.on shoukl be drawn in order to enabk a proper underslandfftg of the accounts lo be reacheil. 10104r2025 Stgne(I Page 15 of23 Trustees. Report and Accounts For the year ended 31 December 2024 Area Registration with The Scout Association: 211 Registered Charity Number. 512034 PrincipaL Office.. The Hub Maitland Street GabaLfa Cardiff CF14 3JU Notes to the Trustees. Report and Accounts Note I: Accounting Policy la) Basis of accounting The accounts have been prepared in accordance with the Statement of Recommended Practic Accounting and Reporting by Charities preparingtheiraccounts in accordance with the FinanaaL Reporting Stsndard applicableintheUKand RepubLicof Ireland IFRS 1021 issued on 16 JULY 2014 and the FinancialReporting Standard appLicabLe in the United Kingdom and RepubLic of IreLand {FRS 1021 and the Charities Act 2011 and UK Generally Accepted Practice as it appLiesfrom I 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 theiraccounts in accordance withthe Financial Reporting Standard applicable in the UK and RepubLic of IreLand (FRS 1021 issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statementof Recommended Practice effective from l April 2005 which has since been withdrawn. Goin 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. concern Public benefit The charity is a public benefit entity. CashfLow statement The trustees do not have to prepare a cash flow ststement on the grounds that the charity is not considered "Large underthe Charities SORP IFRS102). Incomin 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 monetsry vaLue can be measured with sufficient reliability. Resources 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 OUL Page 16 of23 Trustees. Report and Accounts For the year ended 31 December 2024 Area Registration with The Scout Association: 211 Registered Charity Number. 512034 PrincipaL Office.. The Hub Maitland Street GabaLfa Cardiff CF14 3JU 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 reporL Investment income This is included in the accounts when receivabLe. enditure 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 avaitable to be applied by the trustees for the general purposes of the Area. Designated fund5 are amounts set aside from the GeneraL Unrestricted funds to be used for particular purposes in the future. They remain part of Unrestricted funds. Restrirted 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 reporL Joint Venture Arran ements Miskin Campstte and Cardiff Gang Show are both joint venture arrangements as detailed in the Trustees, Annual ReporL The accounts report Cardiff & The Vale of Glamorgan's share of the income and expenditure and assets and liabilities relating to these joi nt venture arrangements. Ib) 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" Page 17 of23 Trustees. Report and Accounts For the year ended 31 December 2024 Area Registration with The Scout Association: 211 Registered Charity Number. 512034 PrincipaL Office.. The Hub Maitland Street GabaLfa Cardiff CF14 3JU Land and buildings Plant and machinery 201¥0 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 residualvaLue which wouLd not be depreciated in accordance with FRSIO2. The trustees continuously monitor whetherthere are any indications an asset may be impaired. Fixed assets costing more than £l.000 are capitalised by the Area. Ic) Stock Stocks have been vaLued at the Lower of cost and net reaLisable vaLue. Id) 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. b"abiLities. income and expenses. The estimates and associated assumptions are based upon historical experience and various otherfactors that are believed to be reasonable underthe circumstances. the results of which form the basis of making judgements about carryi ng vaLues of assets and Liabilities that are not readiLy available from other sources. Actual resuLts may differfrom these estimates. The estimates and underLying assumptions are reviewed on an ongoing basis. Revisionsto accountingestimates 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. Note 2: Intentionally Left Blank Page 18 of23 Trustees. Report and Accounts For the year ended 31 December 2024 Area Registration with The Scout Association: 211 Registered Charity Number. 512034 PrincipaL Office.. The Hub Maitland Street GabaLfa Cardiff CF14 3JU Note 3: Grants 2024 2024 2023 2023 Incoming Resources Outgoing Incoming Outgoing Resources Resources Resources 31al. Grants paid - For general purposes 3,903 3.903 12,021 12,021 7,540 7,540 31bl. OTHER GRANTSAND DONATIONS- RECEIVED Donations Grants 5,140 342 Local Giving Vale of Glamorgan Leslie sell Trust YMCA 1910 Trust (Jubilee) Scoutscymru 25,308 4.5(K) 34,948 6,173 Note 4: Trustees. Remuneration and Expenses 41a). TRUSTEES, REMUNERATION AND EXPENSES Travel and other expenses lal Number of trustees reimbursed Ib} The total expenses waived by the trustees during 2024 is considered immaterial and so not calculated. 41b). WAGES & SALARIES 2024 2023 Salaries Employers Nl (Employment Allowance claimed) 17,759 17,952 17.759 17.952 The average number of persons employed in the year was I12023-1}. There were no employees earning over £60.0(X) during the year12023: Nil) Page 19 of23 Trustees. Report and Accounts For the year ended 31 December 2024 Area Registration with The Scout Association: 211 Registered Charity Number. 512034 PrincipaL Office.. The Hub Maitland Street GabaLfa Cardiff CF14 3JU Note 5: Tangible Assets TANGIBLE ASSETS Land & Buildings CAVA Land & Buildings Miskin (50%) Plant & Plant & Machinery Machinery CAVA Miskin (50%) Office Equipment Total COST Brought forward Additions Revaluation Disposals Carried forward 94,002 610,000 19,170 39,910 24,428 787,509 94,002 610,000 19,170 39,910 24,428 787,509 DEPRECIATION Brought forward Charge for year Disposals Carried forward 30.080 1,880 19.170 37.649 1,410 24.428 211,375 3,290 31.960 19.170 39.059 24.428 214,665 NET BOOK VALUE As at 31 December 2024 As at 31 December 2023 62.042 63,922 610,IJXI 610,C 851 2,261 672,893 676,183 Depreciation 15 allocated as follows in the SOFA= The Hub linc Plant Adjustment) Miskin Jubilee Total 1.880 1.382 1,410 1,750 5,012 1,382 1.880 1.382 1.750 5,012 Note 6: Stocks 2024 2023 STOCKS Area stock of badges Scout Shop Miskin Campsite150% share) 830 1,294 4,382 I,iio 6,787 4,696 1,092 6,619 Page 20 of23 Trustees. Report and Accounts For the year ended 31 December 2024 Area Registration with The Scout Association: 211 Registered Charity Number. 512034 PrincipaL Office.. The Hub Maitland Street GabaLfa Cardiff CF14 3JU Note 7: Debtors Falling Due Within One Year ShortTerm Investment accrued interest- General Funds Designated Funds Other Debtors - 2024 2023 Area Cardiff Gang Show150% share) Vale / Tir a Mor District loan on behalf of St Brides Afon/Cardiff North District loan Penarth & District loan 591 291 5,923 277 910 Scout Shop Miskin Campsite (S￿ share) Area 179 87 Prepayments- Scout Post Activities TrainingTeam 6,693 1,572 Note 8: Short Term Deposits and Investments Split by Provider= - The Scout Association Short Term Investment Service 2024 2023 Charity Bank REDWOOD BANK 85.000 11,364 96,364 85.000 45,000 130,000 Note 9: Cash at Bank and In Hand CASH AT BANKAND IN HAND uals CC Current a c De osit a 2024 2023 Gener31 Funds- - Area Scout Shop Cardiff Gang Show150% share) Mi5kin Camp51te150% share) Explorer Belt I￿land 2023 1,297 8.584 10,829 2,720 13.046 9,880 10,829 2,720 13,046 8,734 10,824 10,193 5,989 1,297 35,179 36,476 43,224 Page21of23 Trustees. Report and Accounts For the year ended 31 December 2024 Area Registration with The Scout Association: 211 Registered Charity Number. 512034 PrincipaL Office.. The Hub Maitland Street GabaLfa Cardiff CF14 3JU Note 10: Creditors Falling Due Within One Year CREDITOR5 FALLING DUE WITHIN ONE YEAR 2024 2023 Area 560 747 Area - deferred income Scout Shop Cardiff Gang Show150% share) Miskin Campsite150% share) 4,158 716 4,333 99 5,433 5,179 Note 11: Unrestricted Funds - general 2023 UNRESTRICTED FUN￿ GENERAL 8alance at 15tJanuary 2024 Net Movement in Funds this year- - Area & Sub-committee5 - Miskin Camp Site - Cardiff Gan8 Show Balance at 31st December 2024 781.723 804,546 114.3721 5,612 13.4111 769,552 123.5481 17,1371 7,862 781,723 ANALYSIS OF GENERAL FUND BY SUB-COMMITTEE 2024 TOTAL 2023 TOTAL Scout Po Scout Sho 12.748 Area I￿land T Halan -414 Mi5ki 619368 Gan Show 9.141 8alance at 1st january 20Z4 Movement in year- Surplu5llDeficitl for the year Depreciation retharÉe to Area -Revalu3tion of Property - Transfer5 between 5ub-cornmittees Balance at 31st Decernber 2024 215.184 781,723 112.7771 112021 13931 5.612 13AIII 112.1711 7,351 li0,5￿) 1.045 18,1261 761,426 25,893 704,497 203,976 624,980 5,730 Note 12: Unrestricted Funds - designated 2024 2023 TOTAL TOTAL Funo Balanceat 15tJèntsary 2024 Movomontin year- - IncomedurinBtheyear -Expen5edduiingtheyeèi -TranSI￿rrO Restrittod FutQs -Translpr5to Fund5 -TranslersfromGeD Funds Balancoat31st Docember 2014 11,374 63,381 65,484 34,109 149.5131 34,109 153.419} 13,906 ,9J31 11,pAB} 9.935 52.2 9.93S 6.538 5.662 63.381 Represented bythefokn¥ir a&5ets. -Ca5hatbank -Oebior lorintsre -0th8r debtorlDi5tmloansl -ShortTeim Investments 9,574 13.914 8.256 0,758 11.570 68,S88 68.588 73,SS8 73.588 Page 22 of23 Trustees. Report and Accounts For the year ended 31 December 2024 Area Registration with The Scout Association: 211 Registered Charity Number. 512034 PrincipaL Office.. The Hub Maitland Street GabaLfa Cardiff CF14 3JU Note 13: Restricted Funds 2024 2023 RESTRICTED FUNDS Balance at 1 sl January 2023 Receipts in year 7,484 28,412 3,473 12,021 Expenditure in year Transfer from Designated Funds Expenditure in year in line wilh grant conditions Balance at 31st December 2023 {35,910) 4,537 3,473 7,484 14 Note 14: Commitments 2024 2023 Land Land & Buildings & Buildings Less than 1 year 2 to 5 years More than 5 years 500 2,000 14,500 17,000 500 2,000 Note 15: Related Party Transactions During the yearthe Area had no commerciaLtransactions with Trustees (2023.. £nill. No amounts are therefore outstanding as at 31 December 2024 {2023=£niV. As detaiLed in note4lal Trustees claimed £0 expenses incurred in theirrole as Trustees of theArea during the year12023 £01. Of this £nil is outstanding as at 31 December 202412023: £nill. Page 23 of23 Trustees. Report and Accounts For the year ended 31 December 2024 Area Registration with The Scout Association: 211 Registered Charity Number. 512034 PrincipaL Office.. The Hub Maitland Street GabaLfa Cardiff CF14 3JU