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
>0

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