## Pembrokeshire Area Scout Council
Registered Charity Number 513013 Scout Registration Number 10000144
Report of the Trustees and Financial Statements Year ending 31st March 2021
## **Pembrokeshire Area Scout Council**
## **Contents of the Financial Statements for the year ended 31st March 2021**
|**Page**|**Contents**|
|---|---|
|3|Officers and Professional Advisers|
|4 - 5|Report of the Trustees|
|6|Statement of Trustees Responsibilities|
|7|Independent Examiners Report|
|8|Statement of Financial Activities|
|9|Balance Sheet|
|10 - 13|Notes on Financial Statements|
|14 - 15|Income and Expenditure|
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## **Pembrokeshire Area Scout Council**
## **Officers and Professional Advisers**
|Trustees|Mr A Sangster|Mrs P Davies|
|---|---|---|
||Miss S Dowler|Mrs L Wilson|
||Mrs S Benbow|Rev H-J Wilson|
||Mr I Parkhurst|Mr J Lloyd|
||Mrs V Phillips|Mr T Griffiths|
||Mr G Phillips|Mr I Nevatte|
|Officers|Chair|Mr A Sangster|
||Secretary|Mrs P Davies|
||Treasurer|Miss S Dowler|
|Principal Office||1 The Close|
|||Spittal|
|||Pembrokeshire|
|||SA62 SQH|
|Bankers||Lloyds|
|||Victoria Place|
|||Haverfordwest|
|||Pembrokeshire|
|||SA61 2JX|
|||NS&I|
|||Sunderland|
|||SR43 2SB|
|Independent Examiner||Bevan & Buckland LLP|
|||Chartered Accountants &|
|||Registered Auditors|
|||Castle Chambers|
|||6 Westgate Hill|
|||Pembroke|
|||Pembrokeshire|
|||SA71 4LB|
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**Pembrokeshire Area Scout Council Report of the Trustees for the year ended 31st March 2021**
The Trustees are pleased to present their annual report together with the unaudited financial statements for the year ended 31st March 2021.
## **Objects and Aims**
The charity’s aim is to promote scouting in Pembrokeshire and to support scouting activities in the County.
## **Organisational Structure**
The executive committee meets bi-monthly to monitor the financial position of the charity and to review activities taking place in the County and the wider scouting arena. Strategic and executive decisions are taken by the executive committee at these meetings.
Uniformed leaders meet on a bi-monthly basis to review the scouting programme for each section.
Training for leaders is organised by the training team led by the Area Training Manager, Mrs Sue Benbow. Courses are held throughout the year to provide ongoing training and support to leaders including First Aid and Safeguarding. Courses are also provided via e-learning platforms to facilitate flexible access to training materials.
## **Review of Activities**
Numerous scouting activities and events are supported by the Area throughout the year for all sections from Beavers through to SAS. The pandemic resulted in all of the planned face-to-face activities being postponed or cancelled however where possible activities such as St George’s Day and Camp were still held successfully online.
## **Risk Assessment**
The Trustees are aware of the risks facing the charity and have taken steps to negate these as far as possible including a public liability insurance policy. Risk is assessed and monitored by the executive committee and detailed risk assessments are required for all activities.
## **Reserves Policy**
The bulk of funds are held in short-term easily accessible accounts with some funds being held in an investment account. Reserves are held to support the scouting programme in Pembrokeshire. On 31st March 2021, reserves amounted to £66,770.
## **Financial Review**
The charity has been fortunate to be eligible for business rates relief grants on two properties which have allowed for a surplus this year. The Trustees are confident that the charity has sufficient reserves to continue in operation for the next twelve months.
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**Pembrokeshire Area Scout Council Report of the Trustees for the year ended 31st March 2021**
## **Trustees**
The Charity Trustees responsible under the Charity’s governing document for controlling the management and administration of the Charity are:
## _**Name**_
Mr A Sangster Mrs P Davies Miss S Dowler Mrs L Wilson Mrs S Benbow Rev H-J Wilson Mr I Parkhurst Mr J Lloyd Mr T Griffiths Mr G Phillips Mrs V Phillips Mr I Nevatte
## _**Position**_
Chairman Secretary Treasurer
Approved by the Trustees on
Signed on their behalf
5
19].21..
**Independent Examiners Report to the Trustees of Pembrokeshire Area Scout Council**
We report on the accounts of the charity for the year ended 31st March 2021, which are set out on the Balance Sheet and the Statement of Financial Activities.
## **Respective responsibilities of Trustees and Examiners**
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 period (under section 43 (2) of the Charities Act 1993 (the 1993 act)) and that an independent examination is needed.
It is our responsibility to:
- Examine the accounts (under section 43 (3) (a) of the 1993 act);
- To follow the procedure laid down in the General Directions given by the Charity Commissioners (under section 43 (7) (b) of the 1993 act); and
- To state whether particular matters have come to our attention.
## **Basis of Independent Examiner’s Report**
Our examination was carried out in accordance with the general directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the account, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts.
## **Independent Examiner’s Statement**
In connection with our examination, no matter has come to our attention:
- (1) Which gives us reasonable cause to believe that in any material respect the requirements:
- To keep accounting records in accordance with section 41 of the 1993 act; and
- To prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 act
have not been met; or
- (2) To which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
**Bevan and Buckland LLP Registered Auditors & Chartered Accountants Castle Chambers Westgate Hill Pembroke Pembrokeshire SA71 4LB**
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## **Pembrokeshire Area Scout Council Statement of Financial Activities for the year ended 31st March 2021**
||**Notes**|**Unrestricted**
**Funds 2021**|**Restricted**
**Funds 2021**|**Total**
**2021**|**Total**
**2020**|
|---|---|---|---|---|---|
|**Resources Arising**||**£**|**£**|**£**|**£**|
|Statutory Grants & Contracts to
further the Charity’s objects||20,000|3,000|23,000|361|
|Donations & Legacies||331|-|331|94|
|Other Activity to further the
Charity’s objects||19,431|-|19.431|33,488|
|Activities for generating funds||690|1,375|2,065|16,008|
|Investment Income & Interest||91|-|91|2,561|
|Other Incoming resources||123||123|383|
|||**40,666**|**4,375**|**45,041**|**52,895**|
|||||||
|**Resources Expended**||||||
|Direct Charitable Expenditure|3|592|286|878|8,314|
|Cost of Generating funds|4|2,801|-|2,801|11,348|
|Activities in furtherance of the
Charity’s objects|5|532|-|532|3,257|
|Management & Administration of
the Charity|6|5,186|-|5,186|9,305|
|Membership Fee Adjustment|7|22,181|-|22,181|25,895|
|||**31,292**|**286**|**31,578**|**58,119**|
|||||||
|**Net incoming Resources**||**9,374**|**4,089**|**13,463**|**(5224)**|
|**Fund Balances Brought**
**Forward**||**50,454**|**2,853**|**53,307**|**58,531**|
|**Fund Balances Carried**
**Forward**||**59,828**|**6,942**|**66,770**|**53,307**|
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## **Pembrokeshire Area Scout Council Balance Sheet for the year ended 31st March 2021**
||**Notes**|**2021**|**2020**|
|---|---|---|---|
|**Fixed Assets**||**£**|**£**|
|Tangible Assets|9|5,591|6,577|
|||||
|**Current Assets**||||
|Debtors||2,040|3,617|
|Cash at bank and in hand||59,139|44,013|
|||**61,179**|**47,630**|
|**Current Liabilities**||||
|Creditors and advance receipts|10|0|(900)|
|||||
|**Net Current Assets**||**61,179**|**46,730**|
|||||
|**Total Assets less Current Assets**||**66,770**|**58,531**|
|||||
|||||
|**Capital and Reserves**||||
|Unrestricted Funds||59,828|50,454|
|Restricted Funds||6,942|2,853|
|||**66,770**|**53,307**|
|**Total Assets less Current Assets**||**66,770**|**58,531**|
|---|---|---|---|
|||||
|**Capital and Reserves**||||
|Unrestricted Funds||59,828|50,454|
|Restricted Funds||6,942|2,853|
|||**66,770**|**53,307**|
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**Pembrokeshire Area Scout Council Notes on the Financial Statements for the year ended 31st March 2021**
## **1. Accounting Policies**
- **A. Accounting Convention**
The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practices for Charities (effective 2005).
## **B. Income**
Income represents receipts from all sources and is included in full in the Statement of Financial Activities when receivable.
- **C. Resources Expended** Resources expended are recognised in the period in which they are incurred.
## **D. Grants**
Grants are credited to income in receipt.
## **E. Voluntary Income**
Voluntary income is received by way of donations, gifts and fundraising events and is included in full on receipt.
- **F. Unrestricted Funds** Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.
- **G. Restricted Funds** Restricted funds are incoming resources receivable or generated for the objects of the charity with further specified purposes and are only available for specific expenses or projects.
- **H. Tangible Fixed Assets** Depreciation is calculated on a reducing balance basis at the annual rate of 15% in order to write off each asset over its estimated useful life.
## **2. Incoming Resources**
The turnover and net incoming resources is attributable to the principle activity of the charity.
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## **Pembrokeshire Area Scout Council Notes on the Financial Statements for the year ended 31st March 2021**
||**Unrestricted**
**Funds 2021**|**Restricted**
**Funds 2021**|**Total**
**2021**|**Total**
**2020**|
|---|---|---|---|---|
|**3. Direct Charitable Expenditure**|**£**|**£**|**£**|**£**|
|Scouting Activities & Events|592|286|878|8,330|
|**4. Cost of Generating Funds**|||||
|St Brides|2,801|-|2,801|11,348|
|**5. Activities in Furtherance of the Charity’s Objects**
Training
191
-
191
1,474
Area Boat
-350
-
-350
350
Broadband Installation
691
-
691
497
Chief Scout Awards Evening
-
-
-
936
**6. Management & Administration of the Charity**
Insurance
819
**-**
819
850
Volunteer Travel Costs
545
**-**
545
3,428
Volunteer Staff Costs
87
**-**
87
924
Depreciation
986
**-**
986
1,819
St Davids Scout Hut
1,941
**-**
1,941
1,194
Dartmouth Street Hut
808
**-**
808
1,012
Annual General Meeting
-
**-**
-
78
**7. Membership Fee Adjustments**|||||
|UK Membership & Debt Adjusts|22,181|-|22,181|25,895|
|**8. Operating Profit**
This is stated after charging:-
**2021**
**2020**
Depreciation of own assets
986
1,819|||||
|This is stated after charging:-|||**2021**||
|Depreciation of own assets|||986||
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**Pembrokeshire Area Scout Council Notes on the Financial Statements for the year ended 31st March 2021**
## **9. Tangible Fixed Assets**
St Brides is held under an annual lease which can be terminated by either party with twelve months notice. The lease is in the name of the Scout Association Trust Corporation on trust for Pembrokeshire Area Scout Council. The Scout Halls at both St Davids and Dartmouth Street, Milford Haven have been transferred into the care of the Pembrokeshire Area Scout Council, no value is attached to these properties in these financial statements. Should the groups at either of these locations reopen, ownership would transfer back to the group.
## **10. Creditors**
|**10. Creditors**|||
|---|---|---|
||**2021**|**2020**|
|Volunteer Travel Claims|-|18|
|Cooker Installation|-|110|
|St Brides|-|322|
|Membership Fee Overpayment|-|100|
|Area Boat Servicing|-|350|
||||
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**Pembrokeshire Area Scout Council**
**Notes on the Financial Statements for the year ended 31st March 2021**
## **11. Analysis of Net Assets between Funds**
||**Unrestricted**
**Funds 2021**|**Restricted**
**Funds 2021**|**Total**
**2021**|**Total**
**2020**|
|---|---|---|---|---|
|Tangible Fixed Assets|5,591|**-**|5,591|6,577|
|Current Assets|54,237|6,942|61,179|47,630|
|Current Liabilities|-|-|-|(900)|
|**Net Assets**|**59,828**|**6,942**|**66,770**|**58,531**|
## **12. Reconciliation of Movements in Funds**
||**Unrestricted**
**Funds 2021**|**Restricted**
**Funds 2021**|**Total**
**2021**|**Total**
**2021**|
|---|---|---|---|---|
|**Closing Balances**|59,828|6,942|66,770|53,307|
Restricted Funds consist of £1,062 in the Scouting Support Fund to support scouting where resources are limited, £68 grant income from the Freemasons held for future expenditure in line with the terms of the grant, a grant of £193 from Sportlot for the purchase of shooting equipment and two grants from the Lord Merthyr fund totalling £3,000 being held for the purchase of climbing equipment and storage/general facilities improvements at St Brides. There is also £1,012 held following the closure of Neyland Scout group which would be transferred to the group should they reopen and £584 held to support the establishment of additional Explorer units. Also held in restricted funds pending an approved framework for dispersal is £1,023 in donations for a Covid-19 relief effort.
## **13. Volunteer Hours**
No adjustment has been made for the value of volunteer hours.
## **14. Related Party Transactions**
There were no related party transactions during the year.
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## **Pembrokeshire Area Scout Council Detailed Statement of Financial Activities for the year ended 31st March 2021**
|||||||
|---|---|---|---|---|---|
||**2021**|||**2020**||
|**Incoming Resources**|**£**||**£**|**£**|**£**|
|County Levy|19,431|||28,985||
||(22,181)|||(25,895)||
||||**(2,750)**||**3,090**|
|Donations|331|||94||
|Raffles/Collections|-|||338||
|Grants|3,000|||361||
|Activities & Events|-|||2,508||
|Scouting Support Fund|-|||272||
|Covid-19 Relief Fund|1,023|||-||
|Draig Lo Fund|352|||||
|Investment Income & Interest|91|||2,561||
|Other Receipts|123|||383||
||||**4,920**||**6,517**|
|**_Training_**||||||
|_Income_||||||
|Leaders Course Fees|-|||1,995||
|_Expenditure_||||||
|Leaders Course Fees & Materials|(191)|||(1,474)||
||||**(191)**||**521**|
|**_St Brides Activity Centre_**||||||
|_Income (Covid-19 Support Grant)_|10,000|||14,401||
|_Expenditure -_Rent & Insurance|-|||(3,314)||
|Maintenance & Utilities|(2,653)|||(5,432)||
|Additional Costs|-|||(1,529)||
|Volunteer Travel Costs|(148)|||(1,073)||
|Depreciation||||(659)||
||||**7,199**||**2,394**|
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## **Pembrokeshire Area Scout Council Notes on the Financial Statements for the year ended 31st March 2021**
|**_St Davids Scout Hut_**|**£**|**£**|**£**|**£**|
|---|---|---|---|---|
|_Income_|650||897||
|_Expenditure_|||||
|Rent & Insurance|(665)||(731)||
|Maintenance & Utilities|(1,276)||(463)||
|||**(1,291)**||**(297)**|
|**_Dartmouth Street Hut_**|||||
|_Income (Covid-19 Support Grant)_|10,000||100||
|Hire|40||||
|_Expenditure_|||||
|Insurance|(486)||(468)||
|Maintenance & Utilities|(322)||(544)||
|||**9,232**||**(912)**|
|**_Less General Expenses_**|||||
|Volunteer Travel Expenses|87||3,428||
|Volunteer Staff Costs|545||924||
|Activities & Events|678||7,374||
|Insurance|819||849||
|AGM|-||78||
|Chief Scout Awards|-||936||
|Area Boat Costs|-350||350||
|Scouting Support Fund|200||940||
|Broadband Installation|691||497||
|Depreciation on Equipment|986||1,160||
|||**(3,656)**||**(16,536)**|
||||||
|**Net surplus/(deficit) for the year**||**13,463**||**(5224)**|
15