MoNfGOMERY
CHARITY NUMBER 513787
cco
R THE
YEAR ENDED 31 DECEMBER 2023
WR
Partners

MONTGOMERY AREA SCOUT COUNCIL
AccouNfs FOR THE YEAR ENDED 31 DECEMBER 2023
TRUSTEES ANNUAL REPORT
Names of the charity trustees who manage the charity.
TRUSTEES
NAME
DATES ACTED
IF NOT FOR WHOLE YEAR
FFI
Peter Cadwallader
Andrew Chick
Neil Kentick Grant
David Morris
Catherine Wilkins
Area Executive Cornrnittee Member
District Commissionet
Area Chait, Deputy Area Commi5sionei
Area Treasurer
Area Secretary
CTURE
OVE
The Atea's governing documents are those of The Scout Association. They consist of a Royal Charter,
which in tum ￿v¢S authotity to the Bye Laws of the Assoaatiott and The Pohcy, Otganisation and
Rules of The Scout Association.
The Area is a trnst established under its nlles which are common to 211 Scouts.
The Trustees are appointed in accordance with the Policy, Orggntsgtion 2nd Rules of The Scout
Assoct2ti0n.
The Area is managed by the Area Executive Committee, the members of which 2re the Ch2rity
Trustees of the Scout Area which is an educational charity. As chgfAty trustees they are tesponsible for
complying with legislation applicable to chatities. This includes the registration, keeping proper
accounts 2nd making rettrns to the Ch2rity Commissioner 2s appropriate.
The Committee conslsts of six representatives" Chair, Treasurer and Secretary, together with the Area
Commissioner, District Commissioner, Deputy Are2 Commissioner 2nd thtee Executive Committee
Members. During the year the Area Commissioner and one Executive Committee Membets posltions
were vacant and the Deputy Area Commissioner acted as the Chair.

MONTGOMERY AREA SCOUT COUNCIL
CHARITY NUMBER 513787
S FOR THE YLIR ENDED 31 DECEMBER 2023
TRUSTEES ANNUAL REPORT
continued
ACCO
This Atea Executive Committee exists to support the Area Commissioner in meeting the
responsibllities of the appointments and is responsible lor:
The maintenance of Atea ptopetty.
The raising of fimds and the administration of Area financ
The insurance of persons, properry and equipment.
Area public occasions.
Assisting in the rectuitment of leadets 2nd other adult support.
* Appointing any sub-committees that may be requited and
Appointing Atea Administratots and Advisers other than those who ate dected.
Risk and Internal Cortttol
The Area Executive Committee has identified the m2jOt tisks to which they believe the Area ts
exposed. These have been reviewed and systems have been established to m8nage against them. The
mgin areas of concern that have been identified ate:
* Damage to the building. property and equipment, The Atea has suffiaent buildings and contents
insurance in place to mitigate against pernunent loss.
* Injury to leadets, helpers, supporters and membets. The AteA thtough the capitation fees
conttibutes to the Scout Associations national acadent insurance policy. Risk Assessrnents are
undertaken before all activities.
* Reduced income from Sjnd raising. The Area is pIimaLily reliant upon income from subscrAPtions
and fimdraising. The Committee could traise the value of subscriptions to inctease the income to
the Atea on an ottgoing basis, eithet temPo￿llY or pernianendy.
* Reductioft or loss oEle2ders. The Area is totally reliant upon volunteers to run 2nd administer the
activities of the Atea. Thete is an ongoing requirement to mgintain the number8 of adult
volunteets.

OUT COUNCIL
CHARITYNUMBER 513787
AccouNfs FOR THE YEAR
DE
EMBER 2023
TRUSTEES ANNUAL REPORT
continued
ctive8 and Activities
The objectives of the Area ate those of a Scout Area of the Scout Assoaation.
The aim of The Scout Association is to promote the devdopment of young people iti achieving
their physic21, intellectU21, social and spiritual potentials, as Individu￿$, as tesponsible atizens
2nd 2s members of their local, national and international communities. The method of achieving
the Aim of the Association is by providing an enjoy2ble 2nd 2ttr2ctive scheme of progressive
training, based on the Scout Promise 2nd Law 2nd guided by adult leadership.
In setting these objectives the Tn￿tee5 have given tegards to the Charity Commission guidance on
public benefit.
rformance
The Area has maintsined its suppott Eor ttaining and management of Area equipment throughout
the curtent year, including completion of a major investment of fill)ds into out Atea Campsite
(Gwer5yII y Bryniau - GYB), with the building of a Wdsh Oak framed shdtet to facilitate mote
year round camping events fot both local and national charitable oiganisations. This investtnent
confirnis out ongoing commitment to the organisations goals of continually ptoviditig support to
the Are2 using either fi]nds or experience that is available to them. The investment would not have
been possible vJithout many years of ongoing saving by the Are4 and hard sought grant funding
during the pte-consttuction phase of the Shelter- again re-affirming out coiiimitment and support
to the Area.
The accounts are representative of this m2jOt investment across the coutse 0£ 2023 when a lot of
grant funding had been finalized, and the building project was in its construcuon phase. It was
agreed at the outset of the project that the Are2 would ensure due diligence to every stage of the
task ahead, induding design, constrnction 2nd completion. The construction was marketed to
tender, 2nd the winning bidder fomally contracted and agrcLd upon set st2ge payments based on
the cost of matetials at that point in time. 'I'he Area 2greed to pre-purchase 2 lot of the materials in
adV￿ce 2nd store them at GYB to ensure we were not restsicted in the build by thc ongoing
increase in ptAce of building materials. The Atea also employed the services of 2 well known
Quantity survevot and ptoject manager to ensure at all times that the constmction was being built
2nd completed on titne, and to the quoted costings - again showing commitment to due diligence
at every stage of the project. The accounts have been completed to show the Shdter as a new fixed
asset to our charity.

MONTGOMERY AREA SCOUT COUNCIL
CHARITY NUMBER 513787
ACCOIWJ TS FOR THE YEAR ENDED 31 DECEMBER 2023
TRUSTEES ANNUAL REPORT
continued
Financial Review and Ftee Resetyes Polic
The Area held cash assets of £ 12,283 at the year end (2022: 74,9(X))' and12nd and buildings
valued at £187.996 at the year end (2022:£45,WO).
The Area aims to hold free reserves to covet 2 year of nomial expenditL]re cuttentty in the tegion
of £5,000 to £6,000 plus significant unforseen events. As such the free reserve levd has been set
2t £10,000.
The Area hdd free teserves of 2pproxin)ately £11,283 (2022: £12,77D at the year end. This is
above the levd required fot operating expenses.
Investment Poli
The Are2 does not have sufficient funds to invest in longet terni investments. The Area has
therefote adopted a risk averse strategy to the investment of its fi]nds. All fimds are hdd in cash
and bonds using only mainstream banks or building soaeties.
The Area Executive tegulatly monitors the levels of bank b8Jances 2nd the interest rares received
to ensure the group obtsins maximum value and income from its bankitig 2rr2ngements.
Other inforn]ation
Chatity's Principal Address:
Llys yr Onnen
Fotge
Machynlleth
Powys
SY20 8RZ
The trustees dedare that they have approved the tNstees' report above.
Signed on behalf of the charitv's trustees
Signatur&"
Full Nam
David Morris
Position:
Atea Treasurer
Date..

ON
Y AREA SCOUT COUNCIL
CHARITY NUMBER 513787
ACCOUNTS FOR THE Y
IDE
EMBER 2
Independent Examiner s Report to the Trustees of the
Montgomeryshite Atea District Scout Council
I report to the charity trustees on my examin2tion of the accounts of the charity for the year ended 31
December 2023 which are set out on pages 7 to 12.
Responsibilities and basis of teport
As the chatity's ttusttts you are responsible for the ptepatation of the accounts in accordance with the
requirements of the Ch2fAties Act 2011 ('the Act).
I report in respect of my examination of the charity's accounts catried out under section 145 of the Act
and in carrying out my examination I have followed all the apphcable Directions given by the Charity
Commission under section 145(5)(b) of the Act.
Independent examitiet S Statement
I have completed my examination. I confirm that no material mattets have come to my attention in
connection TA7ith the examination giving me cause to believe that in any material respect:
accounting records were not kept in rspect of the charity as required by section 130 of
the Act: or
the accounts do not accord with those records.

MONTGOMERY AREA SCOUT coifNCIL
CHARITY NUMBER 513787
ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
Independent Examitier's Report to the Ttustee8 of the
Montgomeryshite Atea Scout Council
I have no concerns and have come 2Ctoss no other matters in conncction with the examination to which
attention should be dtawn in this report in otder to enable a pmper understsnding of the accounts to be
reached.
Thi5 report is made soldy to the Chajirfs Trustees. as a body, in accordance with Part 4 of the Chatities
(Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's
Trustees those matters 12m required to stAte to them in an independent examiner's report and for no other
purpose. To the fullest extent pern]itted by law, I do not accept ot assume responsibility to anyone other then
the Charity's Tnjstees as a body) for my work or for this report.
Sigtied..
Name:
Jane Tweedle Bsc FCA DCkkA on behalf of WR Partnets
Qua]ification Charteted Accountant
Address:
Behnont House.
Shrewsbury Bu5itiess Park,
Shrewsbury
SY2 6LG
Date:
i IOIIÈ

MONTGOMERY AREA SCOUT COUNCIL
CHARITY NUMBER 513787
RECEIPTS AND PAYMENfs AccouKrs
OR THE YEAR
IDE
EMBER 2023
Esr
UNRESTiU
TO
2022
RECEIPTS
Membership subscriptions
Less: Membership subscriptions paid to HQ
Net membetship subscriptions tetained
Income Itom Activities:.
12,285
(10,605)
1,680
12,285
{10,605)
1.680
10,120
(9,108)
1,012
In furtherancL of Charit2ble Objectives
Investment Income
3,896
1,966
391
3,896
1.966
391
3240
1,656
299
Badges re general account
Othet income
68
68
5,033
Gift Aid
GYB Outdoor Shdter Project
TOTAL RECEIPTS
76,495
76,495
76,495
84,496
2,000
13,240
8,001
Sale of investments
38,242
38,242
PAYMENrs
Charitable Expenditure:_
a) Costs of Activities for Charitable Objectives
b) Management and Administtrdtion
TOTAL PAYMENTS
3,695
1,182
4,877
140,709
144,404
1,182
145,586
7,450
1,074
8,524
140,70CJ
NET RECEIPTS
ATrTrIENTS
3,124
(64,214) (61,090)
4.716
Ttansfer of funds
(46,781)
46.781
CASH FUNDS AT
1.12.2022
17,698
12,283
17,433
35,131
12,283
30,415
35,131
CASH FUNDS AT 31.12.2023

MONTGOMERY AREA SCOUT COUNCIL
CHARITY NUMBER 513787
STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2023
UNRESTIU
FUND
CASH FUNDS
Cash at Bank and in Hand
12,283
12283
12,283
12283
35,131
35,131
TOTAL CASH FUNDS
OTHER MONETARY ASSETS
Debtors
INVESTMENT ASSETS
CAF Bond ( Shelter Fund)
39,769
39,769
ASSETS RETAINED FOR THE
CHARITY'S OWN USE
Shelter - Campsite
Land - Camp51te
142,996
45,000
142.996
45,OlX)
45,OIK)
LIABILtTIES
Cteditott - Under l Year
Approved by the Trnstees on
and signed on theit behalf by
D Mottis

MONTGOMERY AREk SCOUT COUNCIL
CHARITY NUMBER 513787
NOTES TO THE AccouNfs 31 DECEMBER 2023
l Accountin Policies:
as
ofA
untin
These 2ccounts h2ve been prep2red on 2 Receipts and Payments basis.
Fixed Assets:
Fixed assets ate induded in the Statement of Assets and
Liabilities at valuation at 31.12.2004 aand) and cost (shelter)
Stock.
Srock is shown at the lower of cost/net re21isable value.
Stock has been written off as consideted obsolete
Investments:
Inveslments are shown in the Statement of Assets and Liabilities at market value.
2021
2022
Net Membership subscriptions
Intetest
1,680
9.108
1,966
3,896
391
1,656
3240
299
C2mp Fees
Badges
GYB Shdter Project
Gift Aid
76,495
2,000
Other
68
5,033
21,336
84,496

MONTGOMERY AREA SCOUT COUNCIL
CHARITYNUMBER 513787
NOTES TO THE ACCOUNfs 31 DECEMBER 2023
CONT￿uED
3 Pa ments
2023
2022
Costs of Activities for Charitsble Ob'ectives
Atea Expenses
Gift Aid disttibtion to g2oups
Professional fees
56
179
157
338
314
Newsletter/website
Hall hire
271
270
15
30
Area initiative
250
Insurance
372
340
Electricity 2nd w2ter
Trustees expenses
GYB Shelter Project
Ttaining
Campslte maintenance
B2nk charges
B2dges re general account
998
1,261
29
140,709
45
2287
827
1,261
60
1.215
88
482
TotAI
144,404
7,450
Mana
ment and Administration Costs
Independent Examinet's Fees
1,182
1,074
4 Trustees and othct Related Patties
2023
2022
Trustees ex
nses
Number of Trustees who were paid reimbutsement of expenses
Totsl amount paid
Ttustee expenses have been allocated to the appropti2te expendirnre category in 2023
There wete no othet tdated party transactions
29
10

MONTGOMERY AREA SCOUT COUNCIL
CHARITYNUMBER 513787
NOTES TO THE ACCOUNTS 31 DE
EMBER 2023
coNriNUED
2023
5 Tan
'ble Fixed Asse
- Retained for Charity
IAnd - Campsite at Pantpetthog - at valuation as at 31.12.2004
Shdter - at Pantperthog - at Valuation as at 31.12.2023
45,000
142,996
45,000
6 Investment Assets
Market value at beginning of ye2r
Net Ooss)/gain on rev21u2tion
Market value at end of year
39,769
(39,769)
48,188
(8,419)
39,769
resented b ,
CAF Bond
39,769
39,769
7 Desi
atcd Fund
2023
2022
Wthin the unrestrACted funds hdd as cash
1st Montgomery Scout Gtoup Fund
1,000
4,921
1,000
4,921
11

MONTGOMERY AREA SCOUT COUNCIL
CHARITY NUMBER 513787
Accouwfs FOR THE YEAR ENDED 31 DECEMBER 2023
Restricted Fund
The Restricted Fund indudes 2 Sheltet Project fi￿d to build a shdter in Snowdonia.
2022
9 Movernent of Ma
or Funds
-B Shd Pto
ect
ReceAPts
Payments
Transfets
76,495
2,000
(140,709) (2,287)
46,781
(17,433) (287)
17,433 17,720
17,433
Net Movement
Openillg Balance
Clositig Balance
10 o
er Infomiation to be Pt vided
a) The CouncAI does not have any materlal commitrAents.
b) The Council has not given any third patty guarantees.
c) The Council has not been gtanted any loans that are outstanding at the year end and secured on
any of its assets.
d) The Council has not gtanted any loans.
e) The CouncAI made no ex gratia payments durAng the yeat.
12