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2022-03-31-accounts

Chief Commissioner's Chief Commissioner's Statement 4-5
Trustee's
report
/ Adroddiad
yr Ymddiriedolwyr
6-10
Independent auditors' report
/ Adroddiad
archwilwyr
annibynnol 11-13
Consolidated statement offinancial
activities
/ Datganiad cyfunol o weithgareddau 14
ariannol
Consohdated balance sheet
/ Mantolen
gyfunol
15
Charity balance sheet/ Mantolen
yr elusen
16
Consolidated statement ofcash flows 17
Notes to the financial statements
/ Nodiadau
ynglyn a'r datganiadau ariannol 18-40

Restricted Unrestricted Total funds Total funds
funds 2022 funds 2022 2022 2021
Note 6
Income from:
Donations
and legacies
2 3,857 3,857 10,705
Charitable
activities
3 93,859 216,638 310,497 415,275
Other trading
activities
57,132 57,132 8,623
Investments 11,066 11,066 8,295
Other income 15,000 15,000 70,937
Total income 93,859 303,693 397,552 514,835
Expenditure
on:
Raising funds
Voluntary
income
7 69 69
Fundraising
trading
4 6,420 6,420 4,624
Charitable
activities
8,11 96,754 180,700 277,454 345,985
Total expenditure 12 (96,754) (187,189) (283,943) (350,510)
Net gains on investments 5,272 10,779 16,051 33,378
Net income 1 (expenditure) 2,377 127,283 129,660 197,S04
Transfers
between
funds
Net movement
in
funds 2,377 127,283 129,660 197,S04
Reconciliation
of
funds:
Total funds brought forward 22 369,893 1,273,972 1,643,865 1,445,251
Total funds carried forward 22 372,270 1,401,255 1,773,525 1,643,855
CONSOLIDATED BALANCE SHEET BALANCE SHEET
AS AT 31 MARCH 2022
Fixed assets riate 2022f 2022 2021
f
2021
f
intangible
assets
15
Tangible assets 16 953,754 989,900
Investments 17 37,199 34,243
Current assets 990,953 1,024,143
Stocks 18 22,491 26,220
Debtors 29,027 33,948
Investments 20 186,883 173,788
Cash at bank and in hand 601,030 444,430
839,431 678,386
Creditors: amounts falling
due within one year 21 (56,859) (58,664)
Net current assets 782,572 619,722
Total assets less cunent
liabilities 1,773,525 1,643,865
Creditors: amounts falling due
after more than one year
Net assets 1,773,525 1,643,665
Charity
Funda
Restricted funds 22 372,270 369,893
Unrestricted
funds
22 1,401,255 1,273,972
Total funds 1,773,525 1,643,865

FOR TH E YEAR ENDED 31 MARCH 2022
2022 2021
Note 6000 8000
Net cash flow from operating
activities
24 162,790 239,155
Cash flow from investing activities
Purchase
Proceeds
oftangible
fixed assets
from sale of tangible
fixed assets
(310)
4,120
(6,153)
Net cash used
in investing
activities 3,810 (5,153)
Change in cash and cash equivalents in the year 166,600 233,002
Cash and cash equivalents brought
forward
444,430 211,428
Cash and cash equivalents carried forward 26 601,030 444,430

Restricted Unrestricted Total Funds Total Funds
funds 2022
f
funds 2022 2022 2021f
Donations 3,857 3,857 5,705
Legacies 5,000
Total Donations 3,857 3,857 10,705
Total 2021 5,000 5,705 10,705
3.INCOME FROM CHARITABLE ACTIVITES
Restricted Unrestricted Total Funds Total Funds
funds 2022
f
funds 2022
f
2022
f
2021f
Friends of Broneirion 2,268
Subscnptions 199,213 199,213 312,700
Girlguiding
events
2,640 12,215 14,855 15,057
Ynysgain
income
2,912 2,912 626
International income 2,298 2,298
Grants 91,219 91,219 85,623
Total income from charitable activities 93,859 216,638 310,497 416,276
Total 2021 83,908 332,366 416,276

GRANTS
2022f 2021f
Welsh Assembly Government —NVYO 51,000 41,000
Girlguiding
UK
269 1,156
Sports Grant 38,950 41,750
Duke of Edinburgh Award 550
Lloyds Foundation 1,000 1,165
Total 91,219 65,623

Restricted Unrestricted Total Funds Total Funds
funds 2022
f
funds 2022
f
2022
f
2021
f
Charity Trading Income
Broneirion 57,132 57,132 8,623
57,132 57,132 8,623
Fundraising trading expenses
Cost ofsales
Broneinon
staff costs
6,420 6,420 1,653
2,971
6,420 6,420 4,624
Net income from trading activities 50,712 50,712 3,999

Restricted Unrestricted Total Funds Total Funds
funds 2022
f
funds 2022
f
2022
f
2021
Bank and other interest receivable
Rental Income
Investment
Income
3,460
11
7,595
3,460
11
7,595
1,627
1,400
5,268
Total investment income 11,066 11,066 8,295
Total 2021 8,295 8,295

Restricted Unrestricted Total Funds Total Funds
funds 2022
f
funds 2022
f
2022 2021
Government grants —Job Retention 35,937
Scheme support re Covid-19
Local authonty —Covid-19 grants 15,000 15,000 35,000
15,000 15,000 70,937
Total 2021 70,937 70,937
7.COSTS OF GENERATING VOLUNTARY INCOME
Restricted Unrestricted Total Funds Total Funds
funds 2022
f
funds 2022
f
2022
f
2021
Publicity 69 69
Total 2021
8.ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES
Restricted Unrestricted Total Funds Total Funds
funds 2022 funds 2022 2022
f
2021
f
General
Guiding
costs 58,867 156,031 214,898 283,662
Guiding
events
expenses 37,887 11,795 49,682 45,845
96,754 167,826 264,580 329,507
Total 2021 97,350 232,157 329,507

9.DIRECT COSTS
Broneirion Girlguiding Total Total
2022 2021
Administration
expenses
Finance income and expenses
27,642 27,642 35,635
1,505
Ynysgain
trading
actiwties
7,367 7,367 7,305
Guiding 38,301 38,301 38,540
International
trading
actwities 4,014 4,014
Wages &salanes 44,769
Total direct costs 27,642 49,682 77,324 127,854
Total 2021 82,009 45,845 127,854

Girlguiding Total 2022 Total 2021
Fnends of Broneirion 294
Insurance 12,788 12,788 14,277
Light & heat 3,345 3,345 1,699
Repairs and maintenance 602 602 136
NVYO & UYSAF 6,374
Meeting costs 558 558 1,183
Postage
& stationery
1,121 1,121 708
Training 400 400 285
Bank charges 743 743 647
Business
&water rates
149 149 358
Memberships
& subscriptions
1,479 1,479 2,975
Donations 946 946 3,922
Telephone 626 626 101
Website costs 2,307 2,307 2.671
Sundry expenses 5,198 5,198 (2,173)
Wages 8 salaries 115,108 115,108 99,117
National
insurance
4,718 4,718 3.350
Pension cost 4,797 4,797 4,555
Staff welfare 35 35 153
(Profit) on disposal (4,120) (4,120)
Depreciation 36,456 36,456 61,021
Total support costs 187,256 187,256 201,653
Total 2021 201,653 201,653

Restricted Restricted Restricted Unrestricted
Total
Unrestricted
Total
Funds Total Funds
funds 2022
f
funds 2022
5
2022
6
2021
Auditors'
remuneration
11,259 11,259 12,237
Legal and professional fees 1,615 1,615 4,242
Total governance
costs
12,874 12,874 16,479
Total 2021 18,479 18,479
12.ANALYSIS OF EXPENDITURE BYEXPENDITURE TYPE
Staff costs Depreciation Other Costs Total Total
2022 2022
2022
6
f
2022
6
2021
Expenditure
on raising
voluntary
income
69 69
Expenditure
on fundraising
trading 6,420 6,420 4,624
Costs of raising funds 6,489 6,489 4,624
General
Guiding costs
124,623 36,456
53,819
214,898 283,682
Guiding
events
49,682 49,682 45,845
Charitable
Activities
124,623 36,456
103,501
264,580 329,507
Expenditure
on governance
12,874 12,874 18,479
124,623 36,456
122,864
283,943 350,610
Total 2021 154,782 61,021
134,827
350,810

stated after charging:
2022 2021
6
Depreciation oftangible fixed assets
-owned
by
the charitable group 36,456 51,021
Auditors'
remuneration
—audit 8,350 7,550
Auditors'
remuneration
—non-audit 2,909 4, 687
Operating
lease rentals
1,937 2,108
the year, no
the year, no
Trustees
Trustees
received any remuneration
(2021 - ANIL)
received any benefits
in kind (2021 —fNIL)
tees received
4)
reimbursement ofexpenses amounting to 6589 in the current year, (2021 —5Trustees
AFF COSTS
taff costs were as follows:
2022 2021
6 6
Wages and salanes 115,108 143,556
Social security costs 4,718 5,034
Other pension costs 4,797 6,172
124,623 154,762

2022 2021
no. no.
7 9

Website
Group
Cost
At
1 April 2021 &31 March 2022
Amortisation
At 1 April 2021
Charge for the year
At 31 March 2022
Carrying
amount
At 31 March 2022
At 31 March 2021

L/Term
Freehold Leasehold Plant & Fixtures
&
Office Other fixed
Group property
6
Property Machinery Fittings Equipment
6
assets
6
Cost
At 1 Apnl 2021
Additions
1,187,834 153,023 20,021 241,278
310
105,783 17,288
Disposals (16,028) (218,424) (40,916) (16,218)
At 31 March 2022 1,187,834 153,023 3,993 23,164 64,867 1,070
Depreciation
At 1 April 2021
Charge for the year
On disposals
349,246
21,780
21,824
3,719
19,728
293
(16,028)
231,349
7,337
(218,424)
96,070
3,149
(40,916)
17,110
178
(16,218)
At 31 March 2022 371,026 25,543 3,993 20,262 58,303 1,070
Net book value
At 31 March 2022 816,808 127,480 2,902 6,564
At 31 March 2021 838,588 131,199 293 9,929 9,713 178
Total
F
Group
Cost
At 1 April 2021
Additions
1,725,227
310
Disposals (291,586)
At 31 March 2022 1,433,951
Depreciation
At 1 April 2021
Charge for the year
On disposals
735,327
36,456
(291,586)
At 31 March 2022 480,197
Net book value
At 31 March 2022 953,754
At 31 March 2021 989,900
Page) 30

16.TANGIBLE FIXEDASSE TS(continued)
LITerm
Freehold Leasehold Plant & Fixtures 8 Office
property
6
Property
f
Machinery f Fittingsf Equipment
Charity
Cost
At 1 Apnl 2021
Additions
1,187,834 44,705 16,028 109,197 53,802
Disposals (16,028) (97,043) (40,916)
At 31 March 2022 1,187,834 44,705 12,154 12,886
Depreciation
At 1 April 2021
Charge for the year
On disposals
347,624
21,780
8,824
1,565
16,028
-
(16,028)
102,727
2,335
(97,043)
48,639
3,149
(40,916)
At 31 March 2022 369,404 10,389 8,019 10,872
Net book value
At 31 March 2022 818,430 34,316 4,135 2,014
At 31 March 2021 840,210 35,881 6,470 5,163
Totalf
Charity
Cost
At 1 Apnl 2021 1,411,566
Additions
Disposals (153,987)
At 31 March 2022 1,257,579
Depreciation
At 1 April 2021 523,842
Charge for the year 28,829
On disposals (153,987)
At 31 March 2022 398,684
Net book value
At 31 March 2022 858,895
At 31 March 2021 887,724

Total
6
Group
Market value
At 1 April 2021 34,243
Revaluations 2,956
At 31 March 2022 37,199
Group investments at market value comprise:
2022 2021
L
Listed investments 37,199 34,243
All the fixed asset investments are held in the UK.
Shares in
Listed gl'oup
Securities undertakings Total
5 f. 6
Charity
Market value
At 1 April 2021 34,243 264,001 298,244
Revaluations 2,956 2,956
At 31 March 2022 37,199 264,001 301,200
2022 2021
6
Listed investments 37,199 34,243
Group 264,001 264,001
Total 301,200 298,244

Group Charity
2022 2021 2022 2021
E E E
Finished goods and goods for resale 22,491 26,220 7,296 9,745
19.DEBTORS
Group Charity
2022 2021 2022 2021
E E E
Due within one year
Trade debtors 6,055 535 5,962 334
Amounts owed by group undertakings 106,725 117,658
Other debtors 1,010 2,012 819
Prepayments and accrued income 21,962 31,401 20,097 29,855
29,027 33,948 133,603 147,847

Group Charity
2022
E
2021 2022
E
2021f
Listed investments 186,883 173,788 186,883 173,788

Group Charity
2022 2021
f
2022 2021
Trade creditors 18,775 18,274 17,626 15,151
Other taxation and social security
Other creditors 725 220 725 220
Accruals and deferred income 37,359 40,170 25,912 29,060
56,859 58,654 44,263 45,431

Balance at Balance at
1 April Gainsl 31 March
2021 Income Expenditure (Losses) Transfers 2022
6 6 5 5 6
Unrestricted
Funds
Reserves 1,273,972 303,693 187,189 10,779 1,401,255
Restricted
Funds
Eldrydd
Davies
memonal
fund (M&G) 31,722 875 (875) 2,738 34,460
International
legacy (M&G)
2,521 70 (70) 218 2,739
Investment
fund
26,838 2,316 29,154
Broneirion
maintenance
fund 190,803 (7,400) 183,403
County
bedroom
income 7,387 2,640 10,027
NVYO 707 51,000 (48,900) 2,807
Sports grant 16,203 38,950 (36,887) 18,266
GG UK Start up grant 1,037 55 (55) 1,037
Guide Association
grant
970 970
CHQ Peer Ed grant 1,535 1,535
Science Proiect donation 1,290 1,290
Bequest —Dinah Cadogan 38,083 (1,886) 36,197
Bequest —Judy Stuart 39,592 (681) 38,911
Bequest —R Waring 5,000 5,000
GGUK Membership
retention
grant
1,015 1,015
Safe Space 1,452 1,452
Chiefs Memonal fund 3,238 269 3,507
Masonic
I esley
Sell 500 500
369,893 93,859 (96,754) 5,272 372,270
Total of Funds 1,643,865 397,652 (283,943) 16,051 1,773,525

Balance at Balance at
1 April Gains/ 31 March
2020
5
Income
5
Expenditure
f
(Losses)
5
Transfers 2021
6
Unrestricted
Funds
Reserves 1,071,339 425,928 (253,260) 23,012 6,953 1,273,972
Restricted
Funds
Eldrydd
Davies memonal
fund (M&G) 26,339 769 (769) 5,383 31,722
International
legacy (M&G)
2,093 61 (61) 428 2,521
Investment
fund
22,283 4,555 26,838
Broneirion
maintenance
Fnends of Broneirion
fund 198,203
6,953
(7,400) (6,953) 190,803
County bedroom
income
7,387 7,387
NVYO 549 41,000 (40,842) 707
Sports grant 2,216 41,750 (27,763) 16,203
GG UK Start up grant
Gui de Association
g rant
1,345
970
(308) 1,037
970
CHQ Peer Ed grant
Science Project donation
1,535
1,290
1,535
1,290
Bequest —Dinah Cadogan 42,949 (4,866) 38,083
Bequest —Judy Stuart 54,933 (15,341) 39,592
Bequest —R Wanng 5,000 5,000
GGUK Membership
retention
grant
1,015 1,015
Safe Space
Chiefs Memonal
fund
1,452
2,910
328 1,452
3,238
Masonic Lesley Sell 500 500
374,922 88,908 (97,350) 10,366 (6,953) 369,893
Total of Funds 1,446,261 514,836 (350,610) 33,378 1,643,865

Restricted Unrestricted Total Funds
funds 2022 funds 2022 2022
6 6 f
Tangible fixed asset 201,725 752,029 953,754
Fixed asset investments 37,199 37,199
Currents assets 133,346 706,085 839,431
Creditors due within one year (56,859) (56,859)
372,270 1,401,255 1,773,525

Restricted Unrestricted Total Funds
funds 2021 funds 2021 2021f
Tangible fixed asset 211,097 778,803 989,900
Fixed asset investments 34,243 34,243
Currents assets 124,553 553,833 678,386
Creditors due within one year (58,664) (58,664)
369,893 1,273,972 1,643,865

2022 2021
E E
Net income for the year (as per Statement of Financial
Activities) 129,660 197,504
Ad)ustment
for:
Depreciation/Amortisation
charges
36,456 51,021
(Profit) on disposal oftangible
(Gains)/losses
on investments
Decrease/(increase)
in stocks
Decrease
in debtors
(Decrease)
in creditors
fixed assets (4,120)
(16,051)
3,729
4,921
(1,805)
(33,378)
«,ee2)
36,284
(20,494)
Net cash provided by operating activities 152,790 239,155
25.ANALYSIS OF CASH AND CASH EQUIVALENTS
2022 2021
E
Cash
in hand
601,030 444,430
Total 601,030 444,430

2022 2021
Group E E
Amounts payable:
Within 1 year 3,868 3,751
Between 1 and 5years 839 4,295
Total 4,707 8,047

2022 2021
Charity F 5
Amounts payable.
Within 1 year 269 269
Between 1 and 5 years 7 277
Total 276 546