##
##
##
|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|||
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||||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|
##
##