Registered Charity Number: 513013 Scout Registration Number: 10000144 Pembrokeshire Area Scout CouDeil Report of the Trustees and Unaudited Financial Statements Year ended 31 March 2024 Scouts
Pembrokeshire Area Seout Council Contents of the Financial Statements for the Year Ended 31 March 2024 Contents Page Officers and Professional Advisers Report of the Trustees Ststement of Trustees, Responsibilities Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes on Financial Statements 10 Detailed Statement of Financial Activities 14
Pembrokeshire Area Scout Council Reference and Administrative Details for the Year Ended 31 March 2024 Trustees Mr A Sangster (Chair) Miss S Dowler cfreasurer) (resigned 1410912024) Rev H-J Wilson (Acting Secretary) Mrs L Wilson Mrs S Benbow Mr J Lloyd Mr T Griffiths Mr l Nevatte Mrs V Phillips (resigned 3110712023) Principal Office J The Close Spittal Pembrokeshire SA62 SQH ankers Lloyds Bank plc Victoria Place Haverfordwest Pembrokeshire SA612JX NS&I Sunderland SR43 2SB Independent Examiner Bevan & Buckland LLP Castle Chambers 6 Westgate Hill Pembroke Pembrokeshire SA714LB
Pembrokeshire Area Scout Council Report of the Trustees for the Year Ended 31 March 2024 The Trustees are pleased to present their annual report together with the unaudited financial statements for the year ended 31 March 2024. 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 tsken by the executive committee at these meetings. Unifomied 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. Thts year, we held many successful events including a Christmas Party, a Watersports Day, Chief Scout Awards Ceremony and of course, the AGM. Additionally, we provided supw)rt for the Cubs to attend the All Wales Cub Fun Day, an action-packed day at Picton Castle and started looking to WestJam 2025. 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 w)licy. 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 2024. reserves amounted 10 £42.490. Financial Review The Trustees are confident that the charity has sufficient reserves to continue in operation for the next twelve months.
Pembrokeshire Area Scout Council Report of the Trustees for the Year Ended 31 March 2024 Trustees The Charity Trustees responsible under the Charity's goveming documcnt for conirolling the management and administration of the Charity are: Mr A Sangster(Chair) Miss S Dowler (Treasurer) Rev H-J Wilson (Acting Secrelary) Mrs L Wilson Mrs S Benbow Mr J Lloyd Mr T Griifiths Mr l Nevatte The Report of the Trustees was approved by the Trustees on 14th September 2024 and signed on their behalf by: Mr A Sangster Chair of the "I rustees
Pembrokeshire Area Scout Council Statement of Truslees Responsibilities We are required by law to prepare financial slatements 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: Select suitable accounting policies and apply them consistently. Make judgements and estimates that are reasonable and prudent" State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. and 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 . Keeping proper accounting records. Safeguarding the charity's assets" and Taking reasonable steps for the prevention and detection of fraud. By order of the board Rev H-J Wilson Secretary 2024
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 2024, which are set out on the Balance Shect and the Statement of Financial Activities. Respective responsibilities of Trustees and Examiners The charity's trustees are responsible for the preparation of the accounts. I"he 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: Examinc thc accounts (under section 43 (3) (a) of the 1993 act): To follow the procedure laid down in the General Directions given by the Charity Commissioncrs (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 thc accounting records kept by the chariiy and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounL and seeking explanations from you as trustccs concerning any such matters. The procedures undertaken do not provide all the evidcncc that would be required in an audiL and consequently wc do not express an audit opinion on the view given by the accounts. Independent Examiner's Stalement In connection with our examination, no matter has come to our attention: (l) Which gives us reasonable cause lo believe that in any material respect the requircments: To keep accounting records in accordance with scction 41 of the 1993 act; and To prepare accounts which accord with ihe accounting records and comply with the accounting requirements of the 1993 act have not bccn met. or {2) To which, in our opinion, attention should be drawn in ordcr to enable a proper understanding of the accounts to be reached. Bevan 2nd land LLP Registered Auditors & Chartered Accountants Castle Chambers Westgate Hill Pembroke Pembrokeshire SA714LB
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Pembrokeshire Area Scout Council Statement of Financial Activities for the Year Ended 31 March 2024 Notes Unrestricted Funds Designated Funds Restricted Funds Total 2024 Total 2023 Incoming Resources Donations & Legacies 292 3,150 3,442 1,287 Other Actlvity to further the Charity's objects 33,325 33,325 40,589 Activities for generating funds 2,110 2.110 11,007 Investment Income & Interest 74 74 12 Other Incoming resources 1,001 1,001 1,318 36,80? 3,150 39,952 54,213 Rosources Expended Direct Charitable Expenditure 8,880 3,838 12,718 17,733 Cost of Generating funds 6,244 Activities in furtherance of the Charity's objects 2,620 2,620 3,068 Management & Administration of the Charity 11,275 11,275 10,298 Membership Fee Adjustment 25,200 25,200 24,139 47,975 3,838 51,813 61,482 Net Income l (Expenditure) (11,173) (688) (11,861) (7,269) Transfers between Funds Fund Balances Brought Forward 21,857 25,000 7,494 54,351 61,620 Fund Balances Carried Forward 10.684 25,000 6,806 42,490 54,351
Pembrokeshire Area Scout Council Balance Sheet for the Year Ended 31 March 2024 Notes 2024 2023 Fixed Assets Tangible assets 5,956 6,512 Current Assets Debtors 2.356 2,225 Cash at bank and in hand 34,178 45,614 36,534 47,839 Current Liabilities Creditors and advance receipts Net Current Assets 36,534 47,839 Net Assets 42,490 54,351 Funds Unrestricted Funds 10,684 21,857 Designated Funds 10 25,000 25,000 Restricted Funds 10 6,806 7,494 42,490 54,351 The Balance Sheet was approved by the Trustees on 14 September 2024 and signed on their behalf by:
Mr A Sangster Chair of the Trustees Mrs L Wilson Trustee Pembrokeshire Area Seout Council Notes to the Financial Statemenls for the Year Ended 31 March 2024 l. Accounting policios (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. 10 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 estima*d useful life. 10
Pembrokeshire Area Scout Council Notes to tbe Financial Statements for the Year Ended 31 March 2024 2. Direct Charitable Expenditure Unrestricted Restricted Total 2024 2024 2024 Total 2023 Scouting Activities & Events 3.838 12718 17733 3. Cost of Generating Funds Unrestricted Restricted 2024 2024 Total 2024 Total 2023 St Brides 4. Activities in Furtberance of the Charity's Objeets Unrestricted Restricted 2024 2024 Total 2024 Total 2023 Training Area Boat Broadband Installation Transformation conference Chief Scout Awards Evening 384 678 384 678 989 582 518 623 935 2,620 623 935 979 2,620 3,068 5. Management & Administration of the Charity Unrestricted Restricted Total 2024 2024 2024 Total 2023 Insurance Volunteer Travel Costs Volunteer Staff Costs Depreciation St Davids Scout Hut Dartmouth Street Hut Annual General Meeting 622 1,446 949 1,058 3,217 3,728 255 622 52 1,446 1,695 949 1.159 1,058 891 3,217 2,314 3.728 4,120 255 67 11,275 10298
Pembrokeshire Area Scout Couneil Notes to the Financial Statements for the Year Ended 31 March 2024 6. Membership Fee Adjustments Unrestricted Restricted Total Funds Funds 2024 2024 2024 Total 2023 UK Membership & Debt Adjusts 25,200 25 200 24,139 7. Tangible Fixed Assets quipment Total Cost At l April ?023 Additions At 31 March 2024 14,757 502 14,757 502 Aceumulated depreciation At l April 2023 Additions At 31 March 2024 8,245 8.245 1,058 Net book value At 31 March 2024 At l April 2023 5,956 5,956 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 2024 2023 Scouts Cymru Membership ML Safety Services - First Aid Training 3rd Pembroke - LV Grant 12
Pembrokeshire Area Scout Council Notes to the Financial Statements for the Year Ended 31 March 2024 9. Analysis of Net Assets between Funds Unrestricted Designated Restricted Total 2024 2024 2024 2024 Total 2023 Tangible Fixed Assets Current Assets Current Liabilities 5,956 4,728 5,956 6,512 6,806 36,534 47,839 25,000 10,684 6806 42490 54351 10. Restricted and Designated Funds Restricted funds 2024 2023 Scouting Support Fund Covid Relief Fund Freemasons Neyland Scout Group Malachi Bailey Memorial Fund Support Fund for additional Explorer Units Held in trust for 1° Kilgetty followlng sale of a property 388 913 39 1,042 3,150 1,274 776 1,363 39 1,042 1,274 6806 7494 Designated funds £25,000 represents funds set aside during the year for restoration work at St BrAdes. 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) £207 was spent in the year and no amount was owed at the year end. 13
Pembrokeshire Area Scout Council Detailed Statement of Financial Activities for the Year Ended 31 March 2024 As per below: 2024 2023 Incoming resources Membership Training St Brides Activity Centre St David Scouts Hut Damiouth Street Hut General Expenses Net deficit 8,082 4,560 (383) 15,442 2,206 431 3,418 (1,129) (3,958) (1,127) (3,708) Incoming Resources 2024 2023 Donations ActRVities & Events Investment Income & Interest Other Receipts 3,442 3,565 74 1,287 12,825 12 Membership 2024 2023 Income Membership Expenditure County Levy 29,760 26,345 25,200 24,139 Training 2024 2023 Income Leaders course fees Expenditure Leaders Course Fees & Materials 1,420 383 383 989 431 14
Pembrokeshire Area Scout Council Detailed Statement of Financial Activities for the Year Ended 31 March 2024 St Brides Activity Centre 2024 2023 Income Hire Expenditure Maintenance & Utilities Rent & Insurance Additional Costs Volunteer Travel Costs 9,662 {5,187) (526) 531 St Davids Scout Hut 2024 2023 Income Income xpenditure Maintenance & Utilities Rent & Insurance 2,090 1,185 (65) Dartmouth Street Hut 2024 2023 Income Hire Expenditure Maintenance & Utilities Insurance 20 160 (2,760) 968 {3,332) 786 General Expenses 2024 2023 Volunteer Travel Expenses Volunteer Staff Costs Activities & Events Insurance 1,446 949 11,881 622 255 935 678 838 623 1,695 1,160 16,971 52 67 979 582 764 AGM Chief Scout Awards Area Boat Costs Scouting Support Fund Transfonnation conference Broadband Installation Depreciation on Equipment 518 891 15