Registered Charity Number: 513013 Scout Registration Number: 10000144
Pembrokeshire Area Scout Council
Report of the Trustees and Unaudited Financial Statements
Year ended 31 March 2025
Pembrokeshire Area Scout Council Contents of the Financial Statements for the Year Ended 31 March 2025
==> picture [279 x 280] intentionally omitted <==
----- Start of picture text -----
||||||
|---|---|---|---|---|
|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|
----- End of picture text -----
2
Pembrokeshire Area Scout Council
Report of the Trustees for the Year Ended 31 March 2025
The Trustees are pleased to present their annual report together with the unaudited financial statements for the year ended 31 March 2025.
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 quarterly 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
The Area Trustees Board have supported many activities in the past year, offering opportunities for our 500 youth members to experience new things. Across the age ranges, there have been activity days for most Sections and a big event in April for everyone, held at Picton Castle with the kind permission of the trustees there. The achievements of the young people were recognised, as usual, with an Area Presentation Evening, held for the first time, at Haverfordwest High School. All of those who achieved the highest Award for their Section, over 150 members, received a framed certificate and a goodie bag. Training courses have been held and the Area Team has been supported in visiting Groups to encourage and support the leadership. The Area supported representatives to the National Summit that looked at the future plans for the Scout Association and attendance at various meetings and training for leaders. The Trustees have also ensured that the Area’s property and assets are maintained and available for use by all.
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.
4
Pembrokeshire Area Scout Council Reference and Administrative Details for the Year Ended 31 March 2025
Trustees
Mr A Sangster (Chair) Miss C Jeffreys (Treasurer) Mrs N Ralph Rev H-J Wilson Mrs L Wilson Mrs S Benbow Mr J Lloyd Mr I Nevatte Jamie Lee Brown
Principal Office 1 The Close Spittal Pembrokeshire SA62 SQH
Bankers Lloyds Bank ple Victoria Place Haverfordwest Pembrokeshire SA61 2IX
NS&I Sunderland SR43 2SB
Independent Examiner Bevan & Buckland LLP
Castle Chambers 6 Westgate Hill Pembroke Pembrokeshire SA71 4LB
3
Pembrokeshire Area Scout Council Report of the Trustees for the Year Ended 31 March 2025
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 2025, reserves amounted to £35,082.
Financial Review
The Trustees are confident that the charity has sufficient reserves to continue in operation for the next twelve months.
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 C Jeffreys (Treasurer) Mrs N Ralph Rev H-J Wilson Mrs L Wilson Mrs S Benbow Mr J Lloyd Mr I Nevatte Jamie Lee Brown
The Report of the Trustees was approved by the Trustees on 23rd September 2025 and signed on their behalf by:
Mr A Sangster Chair of the Trustees
5
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:
-
e Select suitable accounting policies and apply them consistently;
-
e@ Make judgements and estimates that are reasonable and prudent;
-
e State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
e 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 :
-
e Keeping proper accounting records; e Safeguarding the charity’s assets; and
-
e Taking reasonable steps for the prevention and detection of fraud.
By order of the board
re al wae _— a i Rev H-J Wilson
2025
6
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 2025, 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:
-
e@ Examine the accounts (under section 43 (3) (a) of the 1993 act);
-
e 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
-
e 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
-
e 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 CAR WE (Oteevevt WAM, Registered Auditors & Chartered Accountants fy Castle Chambers Westgate Hill Palanan QAR Liv Pembroke Pembrokeshire SA71 4LB (oO ( it (20>. <
7
Pembrokeshire Area Scout Council
Statement of Financial Activities for the Year Ended 31 March 2025
| Notes | Unrestricted | Designated | Restricted | Total | Total | |
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | 2025 | 2024 | ||
| Incoming Resources | £ | £ | £ | £ | £ | |
| Donations& Legacies | - | - | 1,982 | 1,982 | 3,442 | |
| OtherActivity to further the | 37,998 | - | - | 37,998 | 33,325 | |
| Charity’s objects | ||||||
| Activities for generating funds | 4,006 | - | - | 4,006 | 2,110 | |
| Investment Income & Interest | 377 | - | - | 377 | 74 | |
| Other Incoming resources | - | - | - | - | 1,001 | |
| 42,381 | - | 1,982 | 44,362 | 39,952 | ||
| Resources Expended | ||||||
| Direct Charitable Expenditure | 2 | 4,025 | - | 2,118 | 6,143 | 12,718 |
| Activities in furtherance ofthe | 3 | 5,474 | - | - | 5,474 | 2,620 |
| Charity’s objects | ||||||
| Management& Administration | 4 | 10,772 | - | - | 10,772 | 11,275 |
| ofthe Charity | ||||||
| Membership Fee Adjustment | 5 | 29,382 | - | - | 29,382 | 25,200 |
| 49,653 | - | 2,118 | 51,771 | 51,813 | ||
| NetIncome / (Expenditure) | (7,272) | (136) | ~=(7,408) | (11,861) | ||
| Transfers between Funds | 25,000 | (25,000) | - | - | - | |
| Fund Balances BroughtForward | 10,684 | 25,000 | 6,806 | 42,490 | 54,351 | |
| FundBalancesCarriedForward | 28,412 | - | 6,670 | 35,082 | 42,490 |
8
Pembrokeshire Area Scout Council Balance Sheet for the Year Ended 31 March 2025
| Notes | 2025 | 2024 | |
|---|---|---|---|
| £ | £ | ||
| Fixed Assets | |||
| Tangible assets | 6 | 5,063 | 5,956 |
| Current Assets | |||
| Debtors | 7 | 4,043 | 2,356 |
| Cash at bank and in hand | 28,004 | 34,178 | |
| 32,047 | 36,534 | ||
| Current Liabilities | |||
| Creditors and advance receipts | 8 | 2,028 | - |
| Net Current Assets | 30,019 | 36,534 | |
| Net Assets | 35, 082 | 42,490 | |
| Funds | |||
| Unrestricted Funds | 9 | 28,412 | 10,654 |
| Designated Funds | 10 | . | 25,000 |
| Restricted Funds | 10 | 6,670 | 6,806 |
| 35,082 | 42,490 |
The Balance Sheet was approved by the Trustees on 23 September 2025 and signed on their behalf by:
==> picture [145 x 43] intentionally omitted <==
----- Start of picture text -----
LCD foray he
----- End of picture text -----
Mr A Sangster Chair of the Trustees
Lance LA, Mrs L Wilson Trustee
9
Pembrokeshire Area Scout Council
Notes to the Financial Statements for the Year Ended 31 March 2025
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 principal 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 on 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.
10
Pembrokeshire Area Scout Council
Notes to the Financial Statements for the Year Ended 31 March 2025
2. Direct Charitable Expenditure
==> picture [445 x 53] intentionally omitted <==
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|Total|
|2025|2025|2025|2024|
|£|£|£|£|
|Scouting|Activities &|Events|4,025|2,118|6,143|12,718|
----- End of picture text -----
3. Activities in Furtherance of the Charity’s Objects
==> picture [446 x 109] intentionally omitted <==
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|Total|
|2025|2025|2025|2024|
|£|£|£|£|
|Training|1,986|-|1,986|384|
|Area Boat|1,292|-|1,292|678|
|Transformation|conference|summit|1,174|-|1,174|623|
|Chief Scout Awards|Evening|1,022|-|1,022|935|
|5,474|-|5,474|2,620|
----- End of picture text -----
4. Management & Administration of the Charity
==> picture [447 x 150] intentionally omitted <==
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|Total|
|2025|2025|2025|2024|
|£|£|£|£|
|Insurance|632|-|632|622|
|Volunteer|Travel|Costs|3,229|-|3,229|~=1,446|
|Volunteer|Staff Costs|363|-|363|949|
|Depreciation|893|893|—s- 11,058|
|St|Davids|Scout|Hut|3,183|-|3,183|3,217|
|Dartmouth|Street|Hut|2,290|-|2,290|3,728|
|Annual|General|Meeting|182|-|182|255|
|10,772|-|10,772|11,275|
----- End of picture text -----
1]
Pembrokeshire Area Scout Council
Notes to the Financial Statements for the Year Ended 31 March 2025
.
5. Membership Fee Adjustments
==> picture [444 x 67] intentionally omitted <==
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|Total|
|Funds|Funds|2025|2024|
|2025|2025|
|£|£|£|£|
|UK|Membership &|Debt|Adjusts|29,382|-|29,382|25,200|
----- End of picture text -----
6. Tangible Fixed Assets
==> picture [323 x 208] intentionally omitted <==
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|Equipment|Total|
|£|£|
|Cost|
|At|1|April|2024|15,259|15,259|
|Additions|-|-|
|At|31|March|2025|15,259|15,259|
|Accumulated|depreciation|
|At|1|April|2024|9,303|9,303|
|Additions|893|893|
|At|31|March 2025|10,196|10,196|
|Net|book|value|
|At|31|March|2025|5,063|5,063|
|At|1|April|2024|5,956|5,956|
----- End of picture text -----
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.
7. Debtors
==> picture [445 x 69] intentionally omitted <==
----- Start of picture text -----
||||||||||
|---|---|---|---|---|---|---|---|---|
|2025|2024|
|£|£|
|2nd|Milford|Haven|loan|for|grant|works|3,623|-|
|Activity|day|-|various|scout|groups|420|-|
|4,043|-|
----- End of picture text -----
12
Pembrokeshire Area Scout Council
Notes to the Financial Statements for the Year Ended 31 March 2025
8. Creditors
| 2025 | 2024 | |||||
|---|---|---|---|---|---|---|
| £ | £ | |||||
| Volunteer Expenses | 144 | - | ||||
| Royal British Legion Donation | 1,150 | - | ||||
| Online ScoutManager | 734 | - | ||||
| 2,028 | - | |||||
| 9. Analysis ofNet Assets between | Funds | |||||
| Unrestricted | Designated | Restricted | Total | Total | ||
| 2025 | 2025 | 2025 | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| Tangible Fixed Assets | 5,063 | - | - | 5,063 | 5,956 | |
| Current Assets | 25,377 | - | 6,670 | 32,047 | 36,534 | |
| Current Liabilities | (2,028) | - | - | (2,028) | - | |
| 28,412 | - | 6,670 | 35,082 | 42,490 | ||
| 10. Restricted and Designated Funds | ||||||
| Restricted funds | 2025 | 2024 | ||||
| £ | £ | |||||
| Scouting Support Fund | 1,729 | 388 | ||||
| Covid ReliefFund | - | 913 | ||||
| Freemasons | 39 | 39 | ||||
| Neyland ScoutGroup | - | 1,042 | ||||
| Malachi Bailey Memorial Fund | 1,789 | 3,150 | ||||
| Support Fund for additional Explorer | Units | 1,274 | ~=1,274 | |||
| Lord Merthyr | 1,839 | - | ||||
| 6,670 | 6,806 |
9. Analysis of Net Assets between Funds
10. Restricted and Designated Funds
Covid Relief Fund and Neyland Scout Group have been merged with the Scouting Support Fund in 2025,
Designated funds
The Trustees agreed during the year to release £25,000 funds set aside 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 (i.e. a discount to the Charity) £278 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 2025
| As per below: | 2025 | 2024 | |
|---|---|---|---|
| £ | £ | ||
| Incoming resources | 6,957 | 8,082 | |
| Membership | 3,768 | 4,560 | |
| Training | (1,736) | (383) | |
| St David Scouts Hut | 824 | (1,127) | |
| Dartmouth Street Hut | (2,290) | (3,708) | |
| General Expenses | (14,932) | (19,285) | |
| Net deficit | —_s—i7,409) | (1,861) | |
| Incoming Resources | 2025 | 2024 | |
| £ | £ | ||
| Donations | 1,981 | 3,442 | |
| Activities& Events | 4,599 | 3,565 | |
| Investment Income & | Interest | 377 | 74 |
| Other Receipts | - | 1,001 | |
| 6,957 | 8,082 | ||
| Membership | 2025 | 2024 | |
| £ | £ | ||
| Income | |||
| Membership | 33,150 | 29,760 | |
| Expenditure | |||
| County Levy | (29,382) | (25,200) | |
| 3,768 | 4,560 | ||
| Training | 2025 | 2024 | |
| £ | £ | ||
| Income | |||
| Leaders course fees | 250 | - | |
| Expenditure | |||
| Leaders Course Fees& | & Materials | (1,986) | (383) |
| (1,736) | (383) |
14
Pembrokeshire Area Scout Council
Detailed Statement of Financial Activities for the Year Ended 31 March 2025
| St Davids Scout Hut | 2025 | 2024 |
|---|---|---|
| £ | £ | |
| Income | ||
| Income | 4,007 | 2,090 |
| Expenditure | ||
| Maintenance& Utilities | (1,665) | - |
| Rent& Insurance | (1,518) | (3,217) |
| 824 | (1,127) | |
| Dartmouth Street Hut | 2025 | 2024 |
| £ | £ | |
| Income | ||
| Hire | - | 20 |
| Expenditure | ||
| Maintenance& Utilities | (988) | (2,760) |
| Insurance | (1,302) | (968) |
| (2,290) | (3,708) | |
| General Expenses | 2025 | 2024 |
| £ | £ | |
| Volunteer Travel Expenses | (3,229) | (1,446) |
| Volunteer StaffCosts | (363) | (949) |
| Activities& Events | (5,387) | (11,881) |
| Insurance | (632) | (622) |
| AGM | (182) | (255) |
| ChiefScoutAwards | (1,022) | (935) |
| Area Boat Costs | (1,292) | (678) |
| Scouting Support Fund | (758) | (838) |
| Transformation conference | (1,174) | (623) |
| Depreciation | (893) | (1,058) |
| (14,932) | (19,285) |
15