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2023-03-31-accounts

Reference and administrative
details
ofthe charity, its trustees and advisers /
Manylion
cyfeiriadurol
a gweinyddol
yr elusen, ei hymddiriedolwyr a'i chynghorwyr
Chief Commissioner's
Statement
4-5
English Trustee's
report
/ Adroddiad
yr Ymddiriedotwyr
Saesneg
6-'i0
Independent
auditors'
report
/ Adroddiad
archwitwyr
annibynnol 11-13
Consolidated
statement
offinancial
activities
/ Datganiad
cyfunol o weithgareddau
14
ariannol
Consolidated
balance sheet
/ Mantolen
gyfunol
15
Charity balance sheet
/ Mantolen
yr
elusen 16
Consolidated
statement
ofcash flows
17
Notes to the financial
statements
/ Nodiadau
ynglyn
5'r datganiadau
ariannol
18&0
Appendix
I —Welsh Trustees'
report
/ Adroddiad
yr
Ymddiriedolwyr Cymraeg

Restricted Unrestricted Totaifunds Total funds
funds 2023 funds 2023 2023 2022
Note
Income from:
Donations
and legacies
2 1,750 3,318 5,068 3,857
Charitable
activities
3 69,718 281,709 351,427 310,497
Other trading
activities
50,546 50,546 57,132
Investments 5 1,087 5,802 6,889 11,066
Other income 15,000
Total income 72,555 341,375 413,930 397,552
Expenditure
on:
Raising funds
Voluntary
income
7 682 682 69
Fundraising
trading
4 16,455 16,455 6,420
Charitable
activities
8,11 83,422 327,218 410,640 277,454
Total expenditure 12 (83,422) (344,355) (427,777) (283,943)
Net (loss)/gain
on investments
(2,589) (6,?35) (9,324) 16,051
Net (expenditure) / Income (13,456) (9,715) (23,171) 129,660
Transfers
between
funds (707) 707
Net movement
In
funds (14,163) (9,008) (23,171) 129,660
Reconciliation
of
funds:
Total funds brought forward 22 372,270 1,401,255 1,773,525 1,643,865
Total funds carried forward 22 358,107 1,392,247 1,750,354 1,773,525

CONSOLIDATED BALANCE SHEET BALANCE SHEET
AS AT 31 NIARCH 2023
2023 2023 2022 2022
Fixed assete
Intangible assets 15
Tangible assets 16 838,424 953,754
Investments 35,747 37,199
Current assets 875,171 990,953
Stocks 18 18,453 22,491
Debtors 73,723 29,027
Investments 20 178,012 186,883
Cash at bank and in hand 714,430 601,030
988,518 839,431
Creditors: amounts falling
due within one year (111,435) (56,859)
Net current assets 875,183 782,572
Total asseta lees current
liabilities 1,750,354 1,773,525
Creditors: amounts falling due
after more than one year
Net asaete 1)750,354 1,773,525
Charity Funds
Restricted funds 358,107 372,270
Unrestricted
funds
22 1,382,247 1,401,$55
Total funds 1,750,354 1,773,525

FOR TH E YEAR ENDED 31 MARCH 2023
2023 2022
Note OOOO f000
Net cash flow from operating
activities
24 120,122 152,790
Cash flow from investing activities
Purchase oftangible
fixed assets
(8,223) (310)
Proceeds from sale oftangible
fixed assets
1,501 4,120
Net cash used in investing activities (6,722) 3,810
Change in cash and cash equivalents in the year 113,400 156,600
Cash and cash equivalents brought
forward
601,030 444,430
Cash and cash equivalents carried forward 25 714,430 601,030

Restricted Restricted Unrestricted Total Funds Total Funds
funds 2023
E
funds 2023
E
2023
E
2022f
Donations 3,318 3,318 3,857
Legacies 1,750 1,750
Total Donations 1,750 3,318 5,068 3,857
Total 2022 3,857 3,857
3.INCOME FROM CHARITABLE ACTIVITES
Restricted Unrestricted Total Funds Total Funds
funds 2023 funds 2023 2023 2022
E E E E
Subscriptions 223,201 223,201 /99,213
Girlguiding
events
Ynysgain
income
International
income
44,334
8,904
3,770
44,334
8,904
3,770
14,855
2,912
2,298
Grants 69,718 1,500 71,218 91,219
Total income from charitable activities 69,718 281,709 351,427 310,497
Total 2022 93,859 216,638 310,497

GRANTS
2023 2022
E
Welsh Assembly
Government
Girlguiding
UK
Sports Grant
Duke of Edinburgh
Award
Lloyds Foundation
Garfield Weston Fund
- NVYO 15,266
29,212
740
1,500
24,500
51,000
269
38,950
1,000
Total 71,218 91,219

4.TRADING ACTI VITIES
Restricted Unrestricted Total Funds Total Funds
funds 2023
f
funds 2023
E
2023
F
2022
Charity Trading Income
Broneirion 50,546 50,546 57,132
50,546 50,546 57,132
Fundraising trading expenses
Cost ofsales 16455 16455 6420
16,455 16,455 6,420
Net income from trading activities 34,091 34,091 50,712
5.INVESTMENT INCOME
Restricted Unrestricted Total Funds Total Funds
funds 2023 funds 2023 2023 2022
E E Z
Bank and other interest receivable 463 463 11
Rental Income 3,460
Investment Income 1,087 5,339 6,426 7,595
Total investment income 1,087 5,802 6,889 11,066
Total 2022 11,066 11,066

FOR THE YEAR ENDE D 31 MARCH 20 23
6.OTHER INCOME
Restricted Unrestricted Total Funds Total Funds
funds 2023 funds 2023 2023 2022
E
Local authority —Covid-19 grants 15,000
15,000
Total 2022 15,000 15,000
7.COSTS OF GENERATING VOLUNTARY INCOME
Restricted Unrestricted Total Funds Total Funds
funds 2023 funds 2023 2023 2022
F F
Publicity 6&2 6&2 69
Total 2022 69
8.ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES
Restricted Unrestricted Total Funds Total Funds
funds 2023 funds 2023 2023 2022
E f.
General Guiding costs 27,839 289,837 317,676 214,898
Guiding events expenses 55,583 19,802 75,385 49,682
83,422 309,639 393,061 264,580
Total 2022 96,754 167,826 264,580

9.DIRECT COST S
Broneirlon Glrlguiding Total Total
2023 2022
Administration
expenses
30,816 30,816 27,642
Ynysgain
trading
activities 10,653 10,653 7,367
Guiding 62,282 62,282 38,301
International
trading
activities 2,450 2,450 4,014
Total direct costs 30,816 75,385 106,20'I 77,324
Total 2022 27,642 49,682 77,324
10.SUPPORT COSTS
Girlgulding Total 2023 Total 2022
Insurance 14,527 14,527 12,788
Light 8 heat 2,982 2,982 3,345
Repairs and maintenance 119 119 602
NVYO & UYSAF 2,100 2,100
Meeting costs 550 550 558
Postage 8 stationery 2,331 2 331 1,121
Training 960 960 400
Bank charges 1,199 1,199 743
Business 8 water rates 3,191 3,191 149
Memberships
&subscriptions
2,191 2,191 1,479
Donations 977 977 946
Telephone 715 715 626
Website costs 4,074 4,074 2,307
Sundry expenses 977 977 5,198
Wages 8 salaries 117,536 11?,536 115,108
National
insurance
5,845 5,845 4,718
Pension cost 5,419 5,419 4,797
Staff welfare 115 115 35
(Profit) on disposal (93) (93) (4,120)
Depreciation
and
impairment 121,145 121,145 36,456
Totalsupportcosts 286,860 286,860 187,256
Total 2022 187,256 187,256

Restricted Restricted Restricted Unrestricted
Total
Funds Total Funds
funds 2023
f
funds 2023
f
2023 2022
Auditors'
remuneration
12,955 12,955 11,259
Legal and professional fees 4,624 4,624 1,615
Total governance
costs
17,679 17,579 12,874
Total 2022 12,874 12,874
12.ANALYSIS OF EXPENDITURE BYEXPENDITURE TYPE
Staff costs Depn/Impair Other Costs Total Total
2023
f
2023
2023
f
f
2023f 2022
Expenditure
on raising
voluntary
income
682 682 69
Expenditure
on fundraising
trading 16,455 16,455 6,420
Costs of raising funds 17137 17,137 6,489
General
Guiding costs
128,800 121,145
6?,731
317,676 214,898
Guiding
events
75,385 75,385 49,682
Charitable
Activities
128,800 121,145
143,116
393,061 264,580
Expenditure
on governance
17,579 17,579 12,874
128,800 121,145
177,832
427,777 289,943
Total 2022 124,623 36,456
122,864
283,943

stated after charging:
2023 2022
Depreciation/Impairment
oftangible fixed assets:
-owned
by the charitable
group
Auditors'
remuneration
—audit
121,145
9,000
36,456
8,350
Auditors'
remuneration
—non-audit 3,955 2,909
Operating
lease rentals
1,937

taff cos ts were as follows:
2023 2022
E
Wages
Social
and salaries
security costs
117,536
5,845
115,108
4,718
Other pension costs 5,419 4,797
128,800 124,623
2023 2022
no. no.
7 7

15.INTA NGIBLE FIXEDASSETS
Webslte
K
Group
Cost
At 1 April 2022
Disposals (445)
At 31 March 2023
Amortisatlon
At 1 April 2022
Disposals (445)
At 31 March 2023
Carrying amount
At 31 March 2023
At 31 March 2022

UTerm
Freehold Leasehold Plant & Fixtures & Office Other fixed
property
f.
Property
E
Machinery Fittings Equipment
K
assets
F
Group
Cost
At 1 April 2022 1,187,834 153,023 3,993 23,164 64,867 1,070
Additions 4,140 442 3,641
Disposals (2,416) (2,112) (1,070)
At 31 March 2023 1,187,834 157,163 3,993 21,190 66,396
Depreciation
At 1 April 2022
Charge for the year
On disposals
371,026
21,778
25,543
1,714
3,993 20,262
1,346
(1,006)
58,303
4,766
(2,114)
1,070
(1,070)
Impairment
losses
91,541
At 31 March 2023 392,804 118,798 3,993 20,604 60,955
Net book value
At 31 March 2023 795,030 38,365 1,346 5,607
At 31 March 2022 816,808 127,480 2,902 6,564
Total
f.
Group
Cost
At 1 April 2022
Additions
1,433,951
8,223
Disposals (5,598)
At 31 March 2023 1,436,576
Depreciation
At 1 April 2022
Charge for the year
On disposals
Impairment
480,197
29,604
(4,190)
91,541
At 31 March 2023 597,152
Net book value
At 31 March 2023 839,424
At 31 March 2022 953,754
Page ) 30

16.TANGIBLE FIXEDASSE TS (continued)
LlTerm
Freehold Leasehold Fixtures
&
Office
property Property Fittings Equipment Total
f. F
Charity
Cost
At 1 April 2022 1,187,834 44,705 12,154 12,886 1,257,579
Additions 4,140 1,199 3,809 9,148
Disposals (2,416) (2,112) (4,52&)
At 31 March 2023 1,187,834 48,845 10,937 14,583 1,262,199
Depreciation
At 1 April 2022 369,404 10,389 8,019 10,872 398,684
Charge for the year 21,?78 1,714 1,345 2,372 27,209
On disposals (1,006) (2,112) (3,118)
At 31 March 2023 391,182 12,103 8,358 11,132 422,775
Net book value
At 31 March 2023 796,652 36,742 2,579 3,451 839,424
At 31 March 2022 818,430 34,316 4,135 2,014 858,895

Total
E
Group
Market value
At 1 April 2022 37,199
Revaluations (1,452)
At 31 March 2023 35,747
Group investments at market value comprise:
2023 2022
f.
Listed investments 35,747 37,199
All the fixed asset investments are held in the UK.
Shares in
Listed group
Securities undertakings Total
F
Charity
Market value
At 1 April 2022 37,199 264,001 301,200
Revaluations/Impairment (1,452) (264,001) (265,453)
At 31 March 2023 35,747 35,747
Charity investments at market value comprise:
2023 2022
Listed investments 35,747 37,199
Group 264,001
Total 35,747 301,200
All the fixed asset investments are held in the UK.

Group Charity
2023 2022 2023 2022
E E
Finished goods and goods for resale 19,453 22,491 19,453 7,296

Group Charity
2023 2022 2023 2022
E
Due within one year
Trade debtors
43,133 6,055 43,133 5,962
Amounts
owed by group undertakings
Other debtors
1,010 676 106,725
819
Prepayments and accrued income 30,590 21,962 30,590 20,097
73,723 29,027 74,399 133,603

Group Charity
2023 2022 2023 2022
180,464 186,883 180,464 186,883

Group Charity
2023 2022 2023 2022
F
Trade creditors 29,513 18,775 28,862 17,626
Other taxation
Other creditors
and social security 698
536
725 538 725
Accruals and deferred income &0,690 37,359 80,690 25,912
111,435 56,859 109,888 44,263

Balance at Balance at
1 April Gains/ 31 March
2022 Income Expenditure (Losses) Transfers 2023
E F F F f.
Unrestricted
Funds
Reserves 1,401,255 341,375 344,355 6,735 707 1,392,247
Restricted Funds
Eldrydd
Davies memorial
fund (M&G)
International
legacy (M&G)
Investment
fund
34,460
2,739
29,154
1,007
80
(1,007)
(80)
(1,345)
(107)
{1,137)
33,115
2,632
28,017
Broneirion
maintenance
fund
183,403 (7,400) 176,003
County bedroom income 10,027 10,027
NVYO 2,807 (2,100) (?07)
Sports grant
GG UK 1"Response grant
GG UK Subs Funding
grant
18,266 29,212
1,000
14,000
(25,237)
(353)
(7,050)
22,241
647
6,950
Garfield Weston Fund 24,500 (20,626) 3,874
Duke of Edinburgh
award
740 (392) 348
grant
GG UK Start up grant
Guide Association
grant
CHQ Peer Ed grant
Science Project donation
1,037
970
1,535
1,290
1,037
970
1,535
1,290
Bequest —Margaret
Millar
Bequest —Dinah Cadogan
Bequest- Judy Stuart
Bequest —RWaring
36,197
38,911
5,000
1,750 (1,750)
(693)
(15,219)
35,504
23,692
5,000
GGUK Membership 1,015 {1,015)
retention
grant
Safe Space
Chiefs Memorial
fund
1,452
3,507
266 1,452
3,773
Masonic Lesley Sell 500 (500)
372,270 72,555 (83,422) (2,589) (707) 358,107
Total ofFunds 1,773,525 413,930 (427,777) (9,324) 1,750,354

Balance at Balance at
1 April Gains/ 31March
2021 Income Expenditure (Losses) Transfers 2022
E E E E
Unrestricted
Funds
Reserves 1 273,972 303,693 187189 10,779 1401,255
Restricted Funds
Eldrydd
Davies memorial
fund (M&G) 3'I 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 Project donation 1,290 1,290
Bequest - Dinah Cadogan 38,083 (1,886) 36,197
Bequest —Judy Stuart 39,592 (681) 38,911
Bequest —RWaring 5,000 5,000
GGUK Membership
retention
grant
1,015 1,015
Safe Space 1,452 1,452
Chiefs Memorial fund 3,238 269 3,507
Masonic Lesley Sell 500 500
369,893 93,859 (96,754) 5,272 372,270
Total ofFunds 1,643,865 397552 283,943 16,051 1,773,525

Restricted Unrestricted Total Funds
funds 2023 funds 2023 2023
f.
Tangible fixed asset 193,877 645,547 839,424
Fixed asset investments 34,295 34,295
Currents assets 129,935 858,135 988,070
Creditors due within one year (111,435) (111,435)
358,107 1,392,247 1,750,354

Restricted Unrestricted Total Funds
funds 2022 funds 2022 2022
Tangible fixed asset 201,725 752,029 953,754
Fixed asset investments 37,199 37,199
Currents assets 133,346 70O,085 839,431
Creditors due within one year (56,859) (56,859)
372,270 1,401,255 1,773,525

2023 2022
Net income for the year (as per Statement of Financial
Activities) (23,171) 129,660
Adjustment
for:
Depreciation/Amortisation
charges
121,145 36,456
(Profit) on disposal oftangible fixed assets (93) (4,120)
Losses/(gains)
on investments
9,323 (16,051)
Decrease/(increase) in stocks 3„038 (3,729)
(Increase)/decrease in debtors (44,696) 4,921
Increase/(decrease) in creditors 54,576 (1,805)
Net cash provided by operating activities 120,122 152,790
25.ANALYSIS OF CASH AND CASH EQUIVALENTS
2023 2022
Cash in hand 714,430 601,030
Total 714,430 601,030

2023 2022
Group
Amounts payable:
Within 1 year 706 3,868
Between 1 and 5years 133 839
Total 839 4,707

2023 2022
Charity
Amounts payable:
Within 1 year 269
Between 1 and 5years 7
Total 276