Registered Charity Number: 513013 Scout Registration Number: 10000144
Pembrokeshire Area Scout Council
Report of the Trustees and Unaudited Financial Statements
Year ended 31 March 2023
Pembrokeshire Area Scout Council Contents of the Financial Statements for the Year Ended 31 March 2023
| Contents | Page |
|---|---|
| Officers and Professional Advisers | 3 |
| Report of the Trustees | 4 |
| Statement of Trustees’ Responsibilities | 6 |
| Independent Examiner’s Report | 7 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Notes on Financial Statements | 10 |
| Detailed Statement of Financial Activities | 14 |
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Pembrokeshire Area Scout Council Reference and Administrative Details for the Year Ended 31 March 2023
Trustees Mr A Sangster (Chair) Miss S Dowler (Treasurer) Rev H-J Wilson (Acting Secretary) Mrs L Wilson Mrs S Benbow Mr J Lloyd Mr T Griffiths Mr I Nevatte Mr S Gibson (resigned 25/06/2022) Mrs V Phillips (resigned 31/07/2023) Mr I Parkhurst (resigned 21/09/2022)
Principal Office
Principal Office 1 The Close Spittal Pembrokeshire SA62 SQH Bankers Lloyds Bank plc Victoria Place Haverfordwest Pembrokeshire SA61 2JX
NS&I Sunderland SR43 2SB
Independent Examiner Bevan & Buckland LLP 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 31 March 2023
The Trustees are pleased to present their annual report together with the unaudited financial statements for the year ended 31 March 2023.
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. This year, Beavers and Cubs enjoyed a fun Dinosaur day out and a Christmas party. A very successful Area camp was held at Celtic Camping, our young people were rewarded at the annual Chief Scout award ceremony and AGM was held at St Brides for the last time.
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 31 March 2023, reserves amounted to £54,351.
Financial Review
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 31 March 2023
Trustees
The Charity Trustees responsible under the Charity’s governing document for controlling the management and administration of the Charity are:
Mr A Sangster (Chair) Miss S Dowler (Treasurer) Rev H-J Wilson (Acting Secretary) Mrs L Wilson Mrs S Benbow Mr J Lloyd Mr T Griffiths Mr I Nevatte
The Report of the Trustees was approved by the Trustees on 14 September 2023 and signed on their behalf by:
Mr A Sangster
Chair of the Trustees
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Pembrokeshire Area Scout Council Statement of Trustees Responsibilities
We are required by law to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the trustees and of the surplus or deficit of the charity for that period. In preparing those financial statements, the trustees are required to:
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Select suitable accounting policies and apply them consistently;
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Make judgements and estimates that are reasonable and prudent;
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State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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Prepare the financial statements on the going concern basis unless it is inappropriate to presume the charity will continue in business.
We are also responsible for :
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Keeping proper accounting records;
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Safeguarding the charity’s assets; and
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Taking reasonable steps for the prevention and detection of fraud.
By order of the board
Rev H-J Wilson
Secretary
14 September 2023
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Independent Examiners Report to the Trustees of Pembrokeshire Area Scout Council
We report on the accounts of the charity for the year ended 31 March 2023, 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:
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Examine the accounts (under section 43 (3) (a) of the 1993 act);
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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
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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:
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(1) Which gives us reasonable cause to believe that in any material respect the requirements:
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To keep accounting records in accordance with section 41 of the 1993 act; and
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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 31 March 2023
| Notes Incoming Resources Statutory Grants & Contracts to further the Charity’s objects Donations & Legacies Other Activity to further the Charity’s objects Activities for generating funds Investment Income & Interest Other Incoming resources Resources Expended Direct Charitable Expenditure 2 Cost of Generating funds 3 Activities in furtherance of the Charity’s objects 4 Management & Administration of the Charity 5 Membership Fee Adjustment 6 Net Income / (Expenditure) Transfers between Funds Fund Balances Brought Forward Fund Balances Carried Forward |
Unrestricted Funds Designated Funds Restricted Funds Total 2023 Total 2022 £ £ £ £ £ - - - - 1,308 598 - 689 1,287 33 40,589 - - 40,589 27,765 11,007 - - 11,007 5,746 12 - - 12 1 1,318 - - 1,318 7,008 |
Unrestricted Funds Designated Funds Restricted Funds Total 2023 Total 2022 £ £ £ £ £ - - - - 1,308 598 - 689 1,287 33 40,589 - - 40,589 27,765 11,007 - - 11,007 5,746 12 - - 12 1 1,318 - - 1,318 7,008 |
Unrestricted Funds Designated Funds Restricted Funds Total 2023 Total 2022 £ £ £ £ £ - - - - 1,308 598 - 689 1,287 33 40,589 - - 40,589 27,765 11,007 - - 11,007 5,746 12 - - 12 1 1,318 - - 1,318 7,008 |
|---|---|---|---|
| 11,535 - 6,198 17,733 6,552 6,244 - - 6,244 6,379 3,068 - - 3,068 4,733 10,298 - - 10,298 7,368 24,139 - - 24,139 21,978 |
|||
| 55,284 - 6,198 61,482 47,011 |
|||
| (1,760) (5,509) (7,269) (5,150) (24,807) 25,000 (193) - - 48,424 - 13,196 61,620 66,770 |
|||
| 21,857 25,000 7,494 54,351 61,620 |
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Pembrokeshire Area Scout Council Balance Sheet for the Year Ended 31 March 2023
| Notes Fixed Assets Tangible assets 7 Current Assets Debtors Cash at bank and in hand Current Liabilities Creditors and advance receipts 8 Net Current Assets Net Assets Funds Unrestricted Funds 9 Designated Funds 10 Restricted Funds 10 |
2023 2022 £ £ 6,512 5.937 2,225 4,175 45,614 75,636 |
|---|---|
| 47,839 79,811 |
|
| - (24,128) |
|
| 54,351 55,683 |
|
| 54,351 61,620 |
|
| 21,857 48,424 25,000 - 7,494 13,196 |
|
| 54,351 61,620 |
The Balance Sheet was approved by the Trustees on 14 September 2023 and signed on their behalf by:
Mrs L Wilson Trustee
Mr A Sangster Chair of the Trustees
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Pembrokeshire Area Scout Council Notes to the Financial Statements for the Year Ended 31 March 2023
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 2019).
(b) Income
Income represents receipts from all sources and is included in full in the Statement of Financial Activities when receivable. Incoming resources are attributable to the principle activity of the charity.
(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.
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Pembrokeshire Area Scout Council
Notes to the Financial Statements for the Year Ended 31 March 2023
2. Direct Charitable Expenditure
| Scouting Activities & Events | Unrestricted 2023 Restricted 2023 Total 2023 Total 2022 £ £ £ £ 11,535 6,198 17,733 6,552 |
|---|---|
3. Cost of Generating Funds
| St Brides | Unrestricted 2023 Restricted 2023 Total 2023 Total 2022 £ £ £ £ 6,244 - 6,244 6,379 |
|---|---|
4. Activities in Furtherance of the Charity’s Objects
| Training Area Boat Broadband Installation Chief Scout Awards Evening |
Unrestricted 2023 Restricted 2023 Total 2023 Total 2022 £ £ £ £ 989 - 989 2,327 582 - 582 - 518 - 518 300 979 - 979 2,106 |
|---|---|
| 3,068 - 3,068 4,733 |
5. Management & Administration of the Charity
| Insurance Volunteer Travel Costs Volunteer Staff Costs Depreciation St Davids Scout Hut Dartmouth Street Hut Annual General Meeting |
Unrestricted 2023 Restricted 2023 Total 2023 Total 2022 £ £ £ £ 52 - 52 313 1,695 - 1,695 781 1,159 - 1,159 891 891 891 839 2,314 2,314 2,672 4,120 4,120 1,872 67 - 67 - |
|---|---|
| 10,298 - 10,298 7,368 |
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Pembrokeshire Area Scout Council
Notes to the Financial Statements for the Year Ended 31 March 2023
6. Membership Fee Adjustments
| UK Membership & Debt Adjusts | Unrestricted Funds 2023 Restricted Funds 2023 Total 2023 Total 2022 £ £ £ £ 24,139 - 24,139 21,978 |
|---|---|
7. Tangible Fixed Assets
| Cost At 1 April 2022 Additions At 31 March 2023 Accumulated depreciation At 1 April 2022 Additions At 31 March 2023 Net book value At 31 March 2023 At 1 April 2022 |
Equipment Total £ £ 13,291 13,291 1,466 1,466 |
|---|---|
| 14,757 14,757 |
|
| 7,354 7,354 891 891 |
|
| 8,245 8,245 |
|
| 6,512 6,512 |
|
| 5,937 5,937 |
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.
8. Creditors
| Scouts Cymru Membership ML Safety Services - First Aid Training 3rd Pembroke - LV Grant |
2023 2022 £ £ - 21,978 - 1,650 - 500 |
|---|---|
| - 24,128 |
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Pembrokeshire Area Scout Council Notes to the Financial Statements for the Year Ended 31 March 2023
9. Analysis of Net Assets between Funds
| Tangible Fixed Assets Current Assets Current Liabilities |
Unrestricted 2023 Designated 2023 Restricted 2023 Total 2023 Total 2022 £ £ £ £ £ 6,512 - - 6,512 5,937 15,345 25,000 7,494 47,839 79,811 - - - -(24,128) |
|---|---|
| 21,857 25,000 7,494 54,351 61,620 |
10. Restricted and Designated Funds
| Restricted funds Scouting Support Fund Covid Relief Fund Freemasons Neyland Scout Group Support Fund for additional Explorer Units Sportlot for purchase of shooting equipment Lord Merthyr for purchase of climbing equipment Held in trust for 1stKilgetty following sale of a property |
2023 2022 £ £ 776 1,242 1,363 1,663 39 39 1,042 1,082 1,274 584 - 193 - 1,893 3,000 6,500 |
|---|---|
| 7,494 13,196 |
Designated funds
£25,000 represents funds set aside during the year for restoration work at St Brides.
11. Related Party Transactions
During the year, the Charity traded with a business owned by two Trustees. The transactions were at open market value or a discount value (ie a discount to the Charity) £521 was spent in the year and no amount was owed at the year end.
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Pembrokeshire Area Scout Council
Detailed Statement of Financial Activities for the Year Ended 31 March 2023
| As per below: Incoming resources Membership Training St Brides Activity Centre St David Scouts Hut Darmouth Street Hut General Expenses Net deficit |
2023 2022 £ £ 15,442 11,455 2,206 2,392 431 (1,217) 3,418 (1,453) (1,129) (2,672) (3,958) (1,872) (23,679) (11,783) |
|---|---|
| (7,269) (5,150) |
| Incoming Resources Donations Grants Activities & Events Scouting Support Fund Covid-19 Relief Fund Draig Lo Fund Investment Income & Interest Other Receipts Membership Income Membership Expenditure County Levy Training Income Leaders course fees Expenditure Leaders Course Fees & Materials |
2023 2022 £ £ 1,287 33 - 1,308 12,825 2,285 - 180 - 640 - - 12 1 1,318 7,008 |
|---|---|
| 15,442 11,455 |
|
| 2023 2022 £ £ 26,345 24,370 (24,139) (21,978) |
|
| 2,206 2,392 |
|
| 2023 2022 £ £ 1,420 1,110 (989) (2,327) |
|
| 431 (1,217) |
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Pembrokeshire Area Scout Council
Detailed Statement of Financial Activities for the Year Ended 31 March 2023
| St Brides Activity Centre Income Hire Expenditure Maintenance & Utilities Rent & Insurance Additional Costs Volunteer Travel Costs St Davids Scout Hut Income Income Expenditure Maintenance & Utilities Rent & Insurance Dartmouth Street Hut Income Hire Expenditure Maintenance & Utilities Insurance General Expenses Volunteer Travel Expenses Volunteer Staff Costs Activities & Events Insurance AGM Chief Scout Awards Area Boat Costs Scouting Support Fund Broadband Installation Depreciation on Equipment |
2023 2022 £ £ 9,662 4,926 (5,187) (1,680) - (4,347) (526) - (531) (352) |
|---|---|
| 3,418 (1,453) |
|
| 2023 2022 £ £ 1,185 - (65) (1,065) (2,249) (1,607) |
|
| (1,129) (2,672) |
|
| 2023 2022 £ £ 160 - (3,332) (486) (786) (1,386) |
|
| (3,958) (1,872) |
|
| 2023 2022 £ £ 1,695 781 1,160 891 16,971 6,553 52 313 67 - 979 2,106 582 - 764 - 518 300 891 839 |
|
| (23,679) (11,783) |
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