Restrred charity number. 522572 SCOUTSCYMRU REPORT OF THE TRUSTEES AND FINANaAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
scourscYMRU cor¥rEKrs FOR THE YEAR ENDED 31 MARCH 2021 Page Trustees, Report 1-30 Independent Audltorfs Report 31-33 Statement of Flnanclal Art5vltles Balance Sheet 35 Statement of Cash Flows 36 Notes to the Flnancial Statements 37-49
SCOUTSCYMRU REPORT OFTHE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 The Trustees a pleased to present their annual port together wlth the financial statements of the charity for the year ending 31 March 2021. The Trustee< report and financial statements should be read in conjunction with the Scoutscymru Annual Report 2020121 attached as Appendlx The financial statements comply with the Charities Act 2011 and Accountin8 and Reporting by Charities: Statement of Recommended Prortice applicable to charitie5 preparing their accounts in accordance with the Finandal Reporting Standard applicable in the UK and Republic of Ireland {FRS 102111 January 20191. OBJEcllvES. AcnvmES, ACHIEVEMENTS AND FiifuRE PLANS Scoutscymru is a not for profft organisation which works to support the provislon of the ScoLrt Youth Programme within Wales and improve the quality of its delivery. It facllltates discusstons that relate specifically to Issues that face ScoLrtin8 in Wales, includin8 the rural nature of the country. its language. and the opportunrties for adventure, outdoor actfvitles and training. In addltlon, It provldes an Interfa for dlscusslon wlth the Welsh Govemment and other all-wales organisations representing the voluntary sector and in particular the youth services. Our current vision is that by 2025 Scoutscymru will have prepared more young people with skills for life, 5UPlXJrted by engaging Leaders. delNering an inspiring progrdmme. We will be growi more InclusSve, shaped by youn8 people, and play a fvll part In coheslve communities and the vibrant culture of Wales. Scoutln8 exists to artNety engage and support young people In their personal development, empowerlng them to make a posltlve contrlbutlon to sockty. As Scouts we are Buided by these values: Integrlty - We act wlth inte8rlty; we are honest, trustworthy and loyal. Respect- We have self-respect and respect for other Care - We support others and take care of the vr1d in whlch we li¥*. Bellef - We explore our falths, bellefs and attftudes. Co-operatlon - We make a posltfve dIffence. we coopernte wlth others and make frSends. Our currenl strate8lc objectlves and outcomes are as follows {these may well be amended In Ihe following months as we emer8e from the Covld-19 pandemlcl. As a movement we alm to: Grow KPI.. Ensure that 90% of exlstlng scoutym Groups are complete wlth each Section contslnlng more than 12 young people KPI.. Increase youn8 people In Scoutscymru by 2.5% per annum over 2018 basellne Become more inclusrrfe KPI: 90% of members undertake the inclusr4ity self-assessment at the relevant level and prlorltlse actions to move to "green" Become more "youth shaped" KPI: 80% of young people shape thelr Scouting by attendin8 the relevant Sectlon Group, Dlstrlct or Area Forum Achieve the above while making a positive impact in our communities KPI: Ensure a minimum of 60% of Scout Groups have built Community Impact into their temily programme To achleve our strategic objectives, the delivery of all annual plan5 ocr055 Scoutscymru focus on the followlng three pillars. thereby contributing to the seven goals of the Well-being of Future Generations (Waksl Art 2015. in partnership with each local authority Publlc servi Board: Programme - A fun. enjoyable. high quality programme consistentfy deliVed and aided by simple Idlgitsl
SCOUTSCYMRU REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 tools) People- More, well trained. better supported and motfvated adult volunteers from different back8rounds Perception - Scouting is clearly understood, more vlslble. trusted. respected and WKlely seen as playing a key role in toda5 society. When analysing Scoutscymru's expendlture on charltable activities. the Trustees came to an understsndlng that it would be mlsleadlng to try to anatyse the expendtture expended on charitable actlvltles under the four strateglc obJectfve5 as described above. Many of the actions and activities that delNer the strategic objectNes are led and delivered by volunteers and therefore Incur proportionatety less financial expenditure than those artivitles dellvered by Scoutscymru's salaried staff. To anaw the expendlture on charitable activities under the four strategic objectives would therefore materialty di510rt the presentstion of the importance of some of those objectives. Instead. the Trustees con51derthatthe folkJwin8fNe headings used to analyse expendlture on charttable cttvltles provlde a more meaningful and approprlate explanatlon of Scoutscymru's spendlng priorities. Adult Support and Tralnl Pro8ramme5 arid activities to support adult volunteers. Development of S¢outl Acllvltbes to grow the Scout Movement In Wales. Includlng ralslng the proflle of Scoutlng at Welsh Government, corporate and community levels. Development of Scoutin8 expenditure also includes grants pald from the Scoutscymru Grant Fund. The Scoutscymru Grants Fund Is desl8ned to help support and develop Scoutlng In Wales. The fund Is overseen by the Finances and Resouros committee who meet three times a year to consider applications. The Grant Fund conslders appllcatlons whlch meet the criteria foi the folk)win8 sub-funds: New Sectlon Fund- to 5UPPOrt new Beaver, Cub, Scout, Explorer or Scout Network se¢tlons openlng within Wales. Inclusive Scoutln8 Fund- to support "InclUse Scoutlng" projects wfthin Wale5. Capital & Equipment Fund ~ aims to 5UPPOrt Groups. Districts or Areas within Wales wlth slgnlflcant capltal or equipment purchases. Adult Support Fund- alms to fund projecis helplng wlth the ¢ruItMent, Inductlon, tralnlng and retention of adult volunteers. Small Grants Fund - designed to provide young people with the experience of completlng a grant application and presenting their proposal. Youth Programme and Actlvltles The provision of trainin& attivities and awards on a natSonal basis that could not easily be delwered at a local level. Support and Servl¢es to S¢tIrA In Wales Activities to provide management support to Areasand Distrirts, forumsforthe exchan8e of ideas and best practice for the delivery of the Scout Programrne within Wales, and a central source of selected trainin8 materials, Welsh translatlons and insignia. Scoutscymru Artlvlty Team$ & Mountaln Tralnln8lResklenilal Centres Scout5Cymru provides facilities run by Scouters for Scout Mo¥ernenL to enable Scouts to enjoy the challen8es of the mountains of Wales with the securttyof competent leadership and the provision of relevant accommodatlon. Addltlonally, there Is provision of water activities at a national level that all members of Scouting in Wales can participate in.
scoirrscYMRU REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 Full detai15 of the specrfic objectives, actr¥ities, athievements and future plans wfthln these cost headings are set out in Appendix A, as well as further Informotion on achlevement5 found In the Scoutscymru Annual Report 2020121 attached as Appendix In addltlon to the xthiltles reported in Awndix & th• TNstees have dealt with the followlng IMJslness m•tters: The Board has carrled out its business in actordance with the governonce and management of a registered charlty. It has dealt with the financial and audited accounts and supported the Chief Commlssloner in meeting the responsibilities of their role. policies for marketin& fundraisin& managing its properties and ensurin8 sound empk*yment pract1$. A close partnership Is maintsined wlth the Welsh GobErnment to discuss and provlde input into key policies for youn8 people and the need for volunteer leaders to support the oblectives and artivities. In addltlon, close relatlonshlps exlst wtth Wales Councll for Voluntary Artlon IWCVAI and Councll for Wales of the Voluntary Youth servi ICWVYSI whom we thank for their support on a wide ran8e of policles concernln8 young people. FINANCIAL REVIEW The Flnanclal Revlew 5houkl be read In conjunclbon with the financial statements on pa8es 34 to 49. The aecounts brln8 together the actlvltles of Scoutscymru, the Scoutscymru Water Actlvltles Team I"SWAfi. Yr Hafod Mountsin Training Centre (which includes the Hafod Training Team) and Cornel Scout Centre. SWAT, Hafod Tralnln8 Centre and Cornel Scout Centre are self-funding through fees for training course5 and accommodatlon. Scothscymru's core actlvltles are funded throu8h membershlp subscriptions and Investment Income. Income and expendlture are summarlsed In the Statement of Flnanclal Actlvltles on page 34 of the accounts and analysed In detall In the notes to the fin¢la1 statements. The allocatlon of support costs Is revlewed annually, In the financlal year there was an unrestricted surplus of £77,11212020: deficit of £95.1201 before 8alnslllossesl on Investments In unrestrlrted funds. This Surplus is after the receipt of voluntary and Investment Income. fundSn8 and 8ovemance costs and the net cost of charitable attivities. Central attivities resulted in an operatlng surplus of £79,22412020.. deftclt of £82,873). The SWAT team and the Mountaln tralnln8 and sidential ntre5 generated a deflclt of £2.112 {2020.' deficlt of £12.247}. The result for the year was expected by the Trustees because of the implications of the Coronaviru5 pandemlc and Scoutscymru's membershlp fee fundln8 proflle. Membershlp fees are recelved at the start of the financial year and so were in the process of being receNed as the pandemic began and fa lo face Scouting was suspended. Thls surplus will be used to fund the expected deflcit budgeted for In 202U22. when the implicatlons of Covid-19 will really Impact Scoutscymru through a reductlon In membership fee income. As shown in Note 3, gross income has reduced si8nificantly since last year. The main decrease can be seen under Youth Pro8ramme & Actlvities as the World Scout Jamboree (held every 4 years1 was held in summer 2019. The income from Activity Teams and Mountain Centres roughly halved cOMpad to the prlor year as they were forced to c105e due to Covid-19 restrictions. Their main income during the year consisted of the Welsh Government Non-Domestlc Rate Coronawrus Business Grams. Scoutscymru also made use of the Coronavirus Job Retention Scheme, recelvlng £39,514. For Area Censu5 fees, in 2020121 Scoutscymru entitled to keep 58.5%12020.' 60%) of the UK cen5U5 fee5 it collerted, and also contlnued to charge its own census fee set at £16 per person {2020: £151. Gr055 expenditure has also decreased Significantly compared to 2019120. The main factors contrlbutlng to this decrease in expenditure compared to the previous year include..
SCOUTSCYMRU REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 MARCH 2021 As highlighted above. the World Scout Jamboree took place in summer 2019 leadin8 to most of the decrease In expenditure on Youth Programme and Artivitie5 of £556k {see Note 61. Covid-19 account5 for the majority of the remaining decreases in other categorles of expenditure as restrictions Prevented face to face Scouting and so events stopped. mlnimal travel, subsistence and meeting Costs were incurred (the vast majority of meetin85 were held online during the yearl, and the Actlvlty Centres wefe forced to c105e. The end of our partnership with Jamjar followin8 a decision to employee an Internal Communlcations & En8agement Officer from 2021122 onwards. Tumlng off the advertising on the Volunteer Portal as Scouting was Unable to take place face to face. Offsetting the decrease was an intrease in stsff costs due to the full year impact of new staff members joining the Scoutscymru HQ team in 2019120. There was also an Increase In GroupslDlstrlcts and Areas maklng use of the Scoutscymru Grant Fund. In 2020121 grants paid totalled £33.459. Investments Scoutscymru's Investments and risk profile are reviewed on an annual basis. The investment portfolio is managed by 8rewin Dolphin. Details of the portfolio are shown in Note 11. The Investment portfolio had a net 8ain of £68,014 and closln8 market value of £371k durlng 2020121 as Stock markets bounced back after the Covld-19 nrtaInty whlch Imparted our position at 31 March 2020. This compares to an opening market value of £305k and a net loss of £41.889 during 2019120 after the pandemlc flrst hlt. Reco8nisin8 investments are held wfth a vlew for longer-term performance, the Trustees a currentty satlsfied wlth the performance of the portfolio. At June 2021 the market value of our portfolio stood at E386k. Reserves Pollry The level of reseNes Is revIevd annualty by the Trustees. The Trustees are of the oplnlon that Scoutscymru needs to malntain an adequate level of reseNes to maintain the contlnulty of seThlces assoclated with the pTovlslon and development of Scoutlng in Wale5. The Trustee5 therefore consider it appropriate to maintsln general reserves representing slx months current revenue expendtture. Si8nificant eapltal and revenue projerts wlll be funded bv setting aside appropriate amounts into designated fund& The reseThes are stated In note 18 of the financlal statements a5 detailed on page 48. At the balance sheet date, the free reserves (being the general funds of Scoutscymru, less Tan8ible Fixed Assets) stood at £544,51012020'. £365.8601. Total expenditure for 2020121. excluding the "Other Direct Costs. expenditure captlon for Youth Programme and Activities Iwhlch are always run on a paid attendance basis and 50 can be excludedl w05 £533,378. Free reserves equate to just over 12 months of revenue expenditure and so are in excess of the Trustees. policy. This result was expected for the reasons already outlined al>ove. The expectation is that by the end of 2021122 the seryes will be back down to around 6 months. It Is essentlal that Scoutscymru acts prudentfy to ensu thal it can continue to support and develop Scouting in Wales for the foreseeable future to ensure its activities are 5UStrinable. When setting a budget for a "nomal" financial year the Trustees are of the vlew that at an operatK)nal level Scoutscymru should breakven, and only expendlture on approved short-tem projerts will be allowed to ¢ate a deficit for a year. However, for the 202V22 budget there is a defKit at an operational level funded by the operational surplus from 2020121. Fixed asts comprise freehold property used as ttalning centres. fixtures. ffttings and equipment, structural Improvements and investments. Current assets comprise 5tocK debtors and cash at bank and in hand.
SCOUTSCYMRU REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 Avallablllty of Funds The assets in the form of cash and stocks and shares are sufficient to fulfil oblt8ations. AUDITORS At the Annual General Meetin& Azets Audit Service5 were reappointed as external auditors. VOLUNTEERING Scoutscymru achieves its objectives through the work of 4,47212020: 5.0151 adult volunteers worklng In some 296 12020: 293) communities to support the development of 9.6{2020: 14.1731 young people of Wales through the SCO programme Ibased on our most recent Jan 2021 census datal. Adult volunteers work directly wlth the youih membershlp a5 leadeT5 and are supported by volunteer managers, trustees and other supporters. As mentloned elsewhere In this report the reduction in membership numbers in the Jan 21 census compared to the prlor year was as a result of the Covld-19 restrictions in place which prevented face to face Scouting from happenlng. The expectatlon Is that Scoutlng membership numbers 4vlll slgnlflcantly InCase again in durin8 2021122. All Trustees of Stoutscymru are volunteers, including the Chlef Commissioner, o Deputy Chlef Commlssloner, Ihe Chair and the Treasurer. The Scout programme in Wale5 and the associated All Wales events are led by volunteers who have many years of experience and specialist trainin8. Volunteers with such experlentt and tralnln8 enable Scoutscymru to offera wlde range of water and mountaln activity trainlng events for both adults and younB people. To sUPPOrt its adult volunteers TSA provides comprehensive induction, leadership and management trainin& again delivered by teams of skilled volunteer trainers. Scoutscymru endeavours to int3$e the number of volunteer5 vailable $0 that it can fulfil the demands of young people for the adventure that Scouting offers. S¢outsCymru Is Indebted to all volunteers In Scoutlng who glve so generously of thelr tlme and skills: without thelr dedlcatlon the adventu of Scoutln8 would not happen. STRUCTURE, GOVERNANCE AND MANAGEMENT Scoutscymru was fom)ed in 1926 In reco8nitlon of the need for the Scout Movement to identlfy wlth the Welsh nation. It 15 a registered charity number 522572. Scouting in Wales is represented within the UK Scout Asso¢lation through the Chief CommIoner for Wales, a senlor volunteer appolntment. The charity 15 8overned by the Scout Assoclatlon's Royal Charter orlginally dated 4 January 1912 with the latest amendment beln8 dated 19 Juty 1991 and operates under bts own constltution within the Policy. Organisation and Rules of The Scout Association. The report and accounts cover the activit*s dlrettly controlled by Scoutscymru. The activltles of Sto Areas. Distrlcts and Groups In Wales are not reflected in the report and accounts. These bodies and Scoutscymru are autonomous charltles afflllated to The Scout Association that tO8ether fom) the Scout Movement in Wales. The managing Trustees of the charity are the Chalr of the Board of Tru5tee5 of Scoutscymw. the Tasurer to Scout5Cyrnru, the Secretary (unless the Secretsry Is employed by Scoutscymrul, the Chief Commi55ioner for Wales, the Deputy Chlef Commlssloner Ilf appointed}, and the Chalr of each of Scoutscymru's Training and Scout Centres, up to six members of the Scout movement in Wales elected at Scoutscymru's Annual General Meetin81°AGM"I, up to four member5 of the Scout movement in Wales between 18 and 25 year5 elected at Scoutscymru's AGM and the person elected from Wales to the Board of Trustees of The Scout Association. The names of the Trustees who served during the year a shown on page 8. Inductlon and training of Trustees includes the provrsion of relevant Charity Commission publicatlons and levant training throughout the year. All Trustee roles are voluntary and unpaid. The Board of Trustees meet5 at least three times a year. The day to day running of the tharity is delegated by the
SCOLrfscYMRU REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 Trustees to Commlttees. The Committees in operation during 2020121 were: FSnance and Resources Nominations and Govemance Inew for 2020121) Business and Projects Cornel Scout Centre Hafod Scout Centre Appolntments Advisory Task and Finish groups are also set up as and when required. The Chalrs and members of all commlttees are appointed by the Board of Trustees. The Committees may co-opt additional members subject to approval of the board. The Chlef Commlssloner for Wales and the Chair of the Board of Trustees are eXffiCi0 members of all committees. Each committee reports to the Board ofTrustees and makes wommendations. unless It has recelved authorisation to act executively. Each committee meets at least three times a year apart for the Appointments Advlsory commlttee that meets when required. The key employed management personnel of the charity are the Head of Operations and the Head of Strategy. In accordance with the direction given by the Board of Trustees of Sco$cymrU at Its meetlng In January 2018, The volunteer Chief Commlssloner arts as the Chlef Executlve of Scoutscymru. Prfnclpal Rl$ks and Un¢•rtslnlles The Trustees regularly assess the major risks to which the charity is exposed, in particular those related to the operatlons and finances of the charlty and are satisfd that syAems are In place to manage exposure to the major rlsks. The Boartl of Trustees has Identlfied, through the completlon of rlsk registers, the rnar rlsks to which they belleve the charlty15 exposed, these have been reviewed and syslems have been established to mltlgate a8alnst them. The main areas of concern that have been identified are: Damage to buildln85. property and equlpment- Scoutscymru ha5 sufficient buildings and contents Insurance In place to mitigate against permanent loss Injury to leaders, helpers, supporters, members, and staff - Scoutscymru through the membershlp fees contributes to TSA'S national accldent In$urnn pollry. Rlsk Assessments are undertaken before all activities. Scoutscymru also has adequate Employerfs Liability insurance Reduced income from fundraising and grants- Scoutscymru is primarlly rellant upon Income from membershlp fees and fundraising. Scoutscymru currentty hold sufficient reseThes to ensure the continu of activlties should there be a major redurtion in incorne. The trustees and staff of Scoutscymru continue to work and identfy and secure other sources of Income IT failure - Scoutscymru has a service contract for IT support. and perfornis regular data back-ups Impact of Covid-19- during 2020121= Scoutscymru established the Covid-19 Response Committee {"CRV, a sub<ommfttee of the Board) to take coronavirus related decisions on behalf of the Board. The CRC meet re8ularty and provided support for volunteer5 to continue supporting young people in Wales. The CRC reviewed a ran8e of membership number scenarios for 2021122 and future years and the Ilkety impact this will have on census fee income and Scoutscymru provision of services. The CRC was disbanded in July 2021 a5 its purp05e had been fulfilled. Scoutscymru made use of the Coronavirus Job Retention Scheme and furloughed SIX staff and also benefitted from the Welsh Govemment Non-Domestic Rate Coronavirus Business Grants. The income recerved from these sources, in addition to savings made during 2020121. will be used to mitigate the reduction in membership fee income in 2021122 and future years. Some of
REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 MARCH 2021 the Desi8nated Funds held by Scoutscymru can also be trnnsferred back to General Funds If the sltuatlon requ1$ It. o To support Scouting in Wales Scoutscymru established a PPE procurement selv1 to a55i5t GroupslDlstrictslAreas with purchasing Covid-19 related PPE. To support Scoutin8 in Wales Scoutscymru HQteam helped facllitate a bulk appllcation from Scout Groups in Wales to a(55 Covid-19 relateil fundin8 through the Community Foundation in Wales. o To support delivering the Scouting programme in Wales through the pandemic Scoutscymru began a Digital Online Programme Provision initiatNe, running onllne sesslons covering a varlety of topics which Scouts in Wales were able to participate in. o For a wider understarMlin8 of how Scouting in Wales has adapted to contlnue to operate durlng the pandemic please refer to the separate Scoutscymru's Annual Report 2020121 referred to above arKI attached as Appendix B.
scoirr5CYMRU REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 REFERENce AND ADMINSTrATIVE DEfAILS Charlty Reglstered Number 522572 Address Castle House. Southern Stet. Caerphilty, CF83 ILH. TSte¢S Andrew Tuggey CBE DL {Chairl Pamela Kelty (Chalrl Domlnlc Wlnfield {TreasUrI Rhian Moore (Chief Commlssloner for Wales) Daniel Lyons (Deputy Chief Commissioner for Wales) Christopher Lee (Deputy Chairl David Perry Jake Myatt Nlcola Gamlen Leah Sier Edward Watts MBE DL Catrin Pink Jacob Ellis Gareth Sandiland5 Slmon Brownslll Mark Brett Clalre Bunton Alaa Khundakji Gareth Davies Seren Sullivan Callum Jones Iyouth Commlssioner Wales) Dylan Murray Ito 10 October 20201 lfrom io October 20201 {to 10 October 20201 lfrom 10 October 20201 (from 10 Ortober 20201 Aspects of day-to-day mana8ement ale delegated by the Board to Commlttees aThl Mr5 T Lowe. Head of Operatlons and Secretary to the 8oard and Mr R Fwerdew. Head of Strategy. Audltois ets Audit Sepilces, Ty Derw, Lime Tree Court. Cardiff Gate 8usiness Part Cardlff, CF23 8A8. Bankers Lloyds Bank, Bridgend Branch, 18 Wyndham Street, Bridgend, Mid Glamorgan, CF61 IX2. Lloyds Bank, Mostyn Street. Llandudno Branch, 22 Mostyn StreeL Llandudno. Convry. LL30 2RU. Lloyds Bank, 6 Market Place, Oldham. OLI IJG National Westminster Bank, 72 Hlgh Street, Porthmado& Gwynedd, LL49 9NR. Investment Manager Brewin Dolphin Ltd. 2r Floor. 5 Callaghan Square, Cardiff. CFIO 5BT
SCOUTSCYMRU REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 RCH 2021 TRUSTEES, RESPONSIBILrriES The Tru5tee5 are responsible for preparin8 the Trustees, Report and the financial statements In accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102.. The Financial Reportlng Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). The law applicable to charitles in England & Wales requires the Trustees to prepa financial statements for each financial year which gNe a true and fairview of the state of affalrs of the charlty and of the income and expenditure of the tharity for that perlod. In preparln8 these financial statements, the trustees are required to: select sultable accountlng pollcles and then apply them con5iStentlv obseNe the methods arKI prinuples In the Charities SORP make Judgments and accountln8 estlmates that are reasonable and prudent stste whether appllcable accountlng standards have been follovml. subject to any materlal departures dlsclosed and explalned In the flnancial Statements prepa the financial statements on the going concern bas15 unless It Is Inappropriate to presume that the charity will continue in business The Trustees are responslble for malntalnln8 proper accountin8 records which dlsclose wlth reasonable accuracy at any time the financial posltlon of the charlty and enable them to ensure that the financial statements compty wlth the Charltles Art 2011. the Charlty (Accounts and Reports) Regulations 21x18 and the provisions of the trust deed/const6tutlon. They are also responslble for safe8uardSn8 the assets of th¢ chirity and hence for taklng reasonable steps for the prevention and detertlon of fraud and other Irre8ularltie& The Trustees are responsible for the maintenance and integrity of the charty and financlal informatlon Included on the charity's website. Le8islation in the United Kin8dom governln8 the preparatlon ènd dissemination of flnanclal statements may differ fiom le8islation in other jurisdictions. Thls report was approved by the Trustees on 25 September 2021 and si8ned on its behalf, by: Parn Kelty Chalr, Board of Trustee5 Dominic Winfield TreaSUr. Board of Trustees
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SCOUTSCYMRU REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 - Appendix B
Annual Report 2020 -2021
Presidents Report
Scouting has come through two World Wars, so the present problems could always be overcome by today’s generation, proving their strength in adversity.
The COVID-19 pandemic has had a major impact on young people, families, and communities, and we can safely say it’s been one of the toughest years ScoutsCymru has faced. However, there have been positives with some brilliant initiatives. Huge numbers of members took to Zoom, offering Scouts to young people throughout the pandemic and bringing muchneeded joy to thousands of evenings. We provided activities to thousands of families across Wales during lockdown.
The last year has really shown our motto of Be Prepared and Skills for Life in action! The COVID-19 pandemic has created significant barriers to the way we “do” scouting, putting in additional restrictions and preventing face-to-face meetings for most of the last year. This has not stopped our wonderful volunteer team has reskilled in the art of scouting via Zoom! We have had cooking, craft, treasure hunting, scouting skills and a whole host of other activities delivered remotely. Thank you for all those extra hours of planning and experimenting – the young people loved it. Also, thank you to the parents/carers who supervised their young people, and tidied up afterwards!
In May, Scouts launched the GoodForYou campaign to recruit volunteers to help Generation Covid recover from the pandemic. Young people have lost out on so much in the past year and our membership numbers show how many were unable to continue with Scouts due to lockdown. The good news is now that we are back outdoors, we are seeing all those faces returning. That’s why we need more people to help us make sure young people can once again meet friends, have fun, and fulfil their potential by learning skills for life. That’s why we’re calling on people to volunteer for Scouts. Volunteering is good for communities, good for young people and good for our volunteers in developing organisational and leadership skills that help in every occupation and on every CV.
My sincere very great thanks to all our many volunteers, led by our outstanding Chief Commissioner, and supported by a tiny but dedicated full-time team.
Rudi Plaut CBE President
Now it has been permitted, we have been able to meet face-to-face once more, within the guidelines to be COVID Secure. Again, our volunteers stepped up to ensure the risk assessment was completed and reviewed. They supported each other and shared best practice, well done! Being able to meet face-to-face has enabled more activities. Our young people have also shown their best, adapting to the new way of doing things and overcoming new barriers – well done to them too! Testament to their achievement, we have continued to issue hundreds of badges to reward them.
2
Chief Commissioner’s Report
Thank you for doing amazing things for young people and each other in Wales. You are superstars and that unstoppable force for good that Bear Grylls talks about.
to focus on great leadership, to go back to basics and to put clear plans in place to support even more young people to develop the skills they need for school, college, university, the job interview, the important speech, the tricky challenge and the big dreams: the skills they need for life.
Please take time to read the updates shared in this report and reflect on what we have achieved - the part you played and what we have made happen together. We’re growing, we’re helping those around us, we’re understanding how we can be more inclusive and we’re listening to young people and supporting them to be awesome.
The plans, requests and priorities from Groups, Districts and Areas all help to form the ScoutsCymru plan, and the Wales wide projects support volunteers through Wales to grow, be youth shaped, inclusive and support our communities.
Together we are making a difference and there are great things happening. With Scouts throughout the UK, we are improving the way we recruit, support and reward volunteers. With Scouts throughout Wales, we’re discovering what Scouting could look in the months ahead, and for future generations.
It would be remiss to reflect on 2020 without using the words unprecedented, challenging and heroic. Your endeavour to keep Scouting and supporting young people in Wales to continue to develop those crucial skills for life has been outstanding. I am so proud of the brilliant things that you delivered – from taking weekly Scouting online and holding virtual events and celebrations, to completing the volunteer training that helps keep Scouts in Wales safe.
There are exciting things happening all around Wales – we’ve launched Squirrels, scouting for early years; we’ve started recruiting for World Scout Jamboree in South Korea; we’re planning for All Wales Scout Camp; we’re making our promise to the plant and we’re exploring how we Scout differently to reach even more young people and adult volunteers in Wales.
With our future firmly on our minds, we set up the Covid Response Committee to steer ScoutsCymru through the challenges and support groups with grants and funding for their future.
We’ve a year of opportunity ahead, it’s within our gift to discover how we can build on our strong foundations, how we work with others to develop sustainable plans for our future and deliver amazing things for young people in Wales and the wellbeing of our future generations.
Through 2020 we hiked to the moon, raced round the world and supported our wellbeing with 3 for three. We reflected on our promise, what it means for us, and we took time to renew it together.
We are dream makers, opportunity grabbers, deep breath and give it a go’ers. You are amazing and make me proud to be a Scout in Wales.
Our Cubs came together for a fun day on zoom, we launched 1[st] Digital ScoutsCymru to support volunteers with online sessions and took our adult training online. We set up the Equality Diversity and Inclusion Committee and invited people from different backgrounds and communities to support our work to reach even more people to join our adventure. We also
Without you Scouting wouldn’t happen at all. You do amazing work supporting young people around you. Well done, thank you and BRAVO!
established the resilience fund to support our most vulnerable groups to get back together safely.
Rhian Moore Chief commissioner
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3
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Report from the Chair
It has been an honour to serve as Chair of ScoutsCymru Board of Trustee for my first year, in this year we have faced great challenges and change as we navigated through the Covid-19 Pandemic and looked forward to how we could build a brighter future. Scouting in Wales has risen to the challenge with resilience, forward thinking and can-do attitude that has been a privilege to experience as Chair.
The last year has meant a constantly changing environment where we have had to adapt to our surroundings at a moments notice. During lockdowns Digital Scouting sprung forth to offer a new form of Scouting to our young people nationwide. This innovation allowed us to connect our young people nationwide and collaborate with organisations such as Help for Heroes, RNLI, Red Cross, Air Ambulance and many more. Those sessions have been a wonderful opportunity to expand the reach of Scouting in Wales and moving forward it will be exciting to see how we can continue to build on this success.
Finally, the Governance Review is ongoing and changes have already begun to be implemented to ensure that as organisation we excel in delivering on Good Governance Practices. This work is being championed by our Nominations and Governance Committee chaired by Chris Lee, who alongside the diligent committee members is progressing this work.
Moving forward into the next year we hope to capture all we have learned from the challenging year we are leaving behind us and take with us the learning and experience which will benefit our young people into the future. Now that Scouting is getting back together safely across Wales, it’s been a pleasure to see Young People returning to our halls and our wonderful Volunteers donning their neckers once more to deliver our fantastic Programme. We are all aware that during this year we have seen a loss in our membership, however we are confident that with time and with the continued hard work of our Volunteers that more and more young people will return to Scouting.
Throughout the year our Chief Commissioner, TeamCymru and all Volunteers across Wales have worked tremendously hard over to continue to deliver #SkillsforLife for our young people, your resilience, strength and hard work is inspiring to us all. A massive thanks to Rob Redmond the Chair of the COVID Response Committee and every member of the CRC for your hardwork. The CRC have worked tirelessly to ensure swift response to changing guidance and restrictions so that ScoutsCymru and all of its Volunteers could stay safe during the pandemic.
During this time we have also seen exciting change begin within the organisation, The Discovery Project has looked to consult with members across Wales to gather your ideas and thoughts so you are able to shape Scouting in Wales into the future. The New Approach developed by trustees and the sub-committees has sought to further improve our ways of working so that we are able to even more effectively deliver our Skills For Life Strategy.
As Chair for the last year it has been a great pleasure to work closely with the Board of Trustees and all members of the various sub-committees. The important work you do to steer the work of ScoutsCymru to deliver our objectives is vital to everything we do. To all Trustees and especially those who’s terms are soon to finish, thank you for all you do for Scouting in Wales. It is also vital to thank the ScoutsCymru Staff Team who work incredibly hard behind the scenes to support Scouting in Wales from the ground and all the way up. To the Volunteers at all levels the final thank you goes to you. Without our Volunteers we could not deliver the incredible work we do to support Young People in Wales,
Pam Kelly Chair
4
Youth Commissioner’s Report
What a Year we have had. Young people and leaders have gone above and beyond to continue delivering youth shaped and lead scouting in our local communities. Scouting has never been more important to young people as they’ve continued to learn skills for life during a global pandemic. Our Youth Commissioners would like to express their thanks to all the adult volunteers who took the challenges faced and continued to be bold and brave enabling them to support young people at a distance.
With the use of Zoom we have been able to support local youth commissioners by creating a close group where they can share ideas, problem solve, be curious and challenge each other. We have had the help and support from Mark Swain, a business coach who has helped us look at our leadership and how we can overcome challenges to succeed and we’d like to send him our enormous thanks for all his ongoing help. We also host regular calls with YCs to discuss anything and everything from the Youshape award to the WSJ to attending your first exec meeting. These have proved very popular.
leadership for Explorers and Network with an idea and before we knew it, she’d scoped out pilot leadership and personal development program. She wanted to start this to fill an obvious gap in our program and as part of her Scouts of the World Award and she worked super hard to design the concept lead the project which has been an enormous success and we’re looking forward to seeing how it grows to give more young people vital skills for their futures.
Looking to the future, the UK YC team have recently launched the YouShape Award and we’re excited to see the great things Young People do while achieving this. We also launched our Role Pool in Wales this month and with projects in areas such as WSJ, Appointments and Squirrels, it’ll be great to get more young adults working with our team of commissioners.
Kristofor Hall-Ellis & Callum Jones Youth Commissioner of Wales
We have also been Supporting local Area and District Commissioners in the recruitment of youth commissioners, the numbers of which are slowly growing, and we’ll continue to offer support to any Area or District who doesn't yet have a youth commissioner.
Of the many projects we’ve been involved with since this time last year a particularly significant one was Grow to Lead. One of our trustees, Leah, came to a meeting about
5
Equality Diversity and Inclusion Committee Report
Over the last year since the Equality Diversity and Inclusion Committee (EDI Committee) was first established the committee has worked hard to continue to champion inclusion throughout the organisation. Inclusion is the cornerstone of everything we do, ensuring that every young person and adult volunteer have equal access to Scouting is key to our values as a Scouting family. Our committee members represent a diverse range of expertise, backgrounds, organisations, and experience. We are particularly grateful to those external experts who have offered our organisation a fresh perspective. With their guidance we have been able to consider new ways to ensure ScoutsCymru is constantly striving to be more inclusive and better serve our members. To achieve this vision the Inclusion Team led by our Commissioner for Inclusion, Gareth Tanswell has been working hard to support members, produce new resource, run events and offer training to members.
Together we have achieved much over the last year. ScoutsCymru committed to a Zero Tolerance Policy to Racism with Race Council Cymru, meaning that we will strive to uphold the highest standards of inclusion and celebrate diversity across Wales. We also began our series of Inclusion Seminars with the first being delivered by the incredible Dr Neville Lawrence O.B.E. The committee has also set out plans to continue to offer support through training, the Committee attended a taster session of Unconscious Bias Training from Spectacle Theatre which will now be delivered into wider teams. The Inclusion Team have established their Inclusion Calendar which is available to all via the website. This looks to insure we take every opportunity throughout the year to explore and celebrate diversity.
We are looking to embed Inclusion into the way we work by establishing communities of practice, that can offer expertise to the All Wales Teams and ensure Inclusion is considered within all strands of our work. We are continuing to consider how we contribute to ensuring Wales achieves its goal of being A More Equal Wales as per the Wellbeing of Future Generations Act. We are also informed by the guidance such as the Youth Work Strategy that clearly expresses how Inclusion is key to delivering Youth Services.
Inclusion is a journey of understanding that each of us is on together, whether inclusion is already a familiar topic or a new adventure, as long as each of us is moving forward we can be assured that ScoutsCymru is heading in the right direction. As we move along its key for us to be open to new ideas, keen to learn, listen, and understand. It is not always easy to recognise how we can do better and be better, but in line with our values of integrity, respect, care, belief and co-operation it is integral that we do. By taking on this constructive challenge we become a more resilient organisation that supports all of our members.
Young People are pioneers of social change and will be the future leaders that guide us into a better future, it is key that ScoutsCymru continues to cultivate a safe, supportive and accessible environment for them to do so. I look forward to seeing what the Future of ScoutsCymru holds and where the continuous journey of Inclusion takes us all together.
Finally, I offer my thanks to our Chief Commissioner and Chair for entrusting me with this valuable work and to the staff members who have offered their invaluable support without which this work would not be possible.
Moving into the future, we hope to continue to build on this work. Our goals are to continue to extend our reach into under -represented communities, to reach out to our membership to offer more support around understanding inclusion, continue to offer training provision and engage with external partners and experts to continue to expand our knowledge and challenge our thinking.
Edward Watts MBE DL
Chair of the ScoutsCymru Equality, Diversity and Inclusion Working Group
6
Celebrating Success
Medal for Meritorious Conduct
The Chief Scout’s commendation for meritorious conduct Awarded for meritorious conduct of an exceptionally high standard–
Kelsey Nash Clwyd Laura Gibbs Clwyd Nirvana Kruger Clwyd Sarah Gibbs Clwyd
St. George’s Day Silver Wolf Awards
In recognition of services to Scouting of the most exceptional nature
Maureen Joan Lewis Cardiff and Vale Bruce Henry Bowbanks Glamorgan West
Gold Duke of Edinburgh Awards
Rhys Benson Mid Glamorgan Tyler Healan Cardiff & Vale Luke Hollifield Cardiff & Vale Daniel Youde Cardiff & Vale Erica Kingsbury Cardiff & Vale Molly Nash Cardiff & Vale
Celebration of Scouting Awards
Young Volunteer Award
| James Reynolds | Clwyd |
|---|---|
| Peter Holdstock | Cardiff and Vale (Highly commended) |
Adult Volunteer Award
| Peter Sheppard | Gwent |
|---|---|
| Cherie Marshall | Cardiff and Vale (Highly commended) |
New & Innovative Scouting Award
| Rebecca Routledge Sarah Maylia |
Glamorgan West Cardiff and Vale (Highly |
|---|---|
| commended) |
Inspirational Volunteer Award
| Steve Brereton | Clwyd |
|---|---|
| Julian Jordan | Cardiff and Vale (Highly commended) |
| Lifetime Achievement | Award |
| David McPherson | Carmarthenshire |
| Hedley Jones | Glamorgan West |
| Tim Kidd | UK |
| Amy Hewett | Cardiff and Vale |
Trustee Volunteer Award
| Ian Carter | Cardiff and Vale |
|---|---|
| Sonia Boyle | Carmarthenshire (Highly |
| commended) | |
| Group Award | |
| Dre’Team ESU | Montgomeryshire |
| Cardiff East Young Leaders Unit |
Cardiff and Vale (Highly commended) |
Community Impact Award
| Alan Terrel Brave Dragons ESU |
Mid Glamorgan Cardiff and Vale (Highly |
|---|---|
| commended) |
Excellence in Leadership & Resilience Award
| Rebecca Routledge | Glamorgan West |
|---|---|
| Sarah Maylia | Cardiff and Vale (Highly commended) |
Membership Census 2021
| Youth Membership | Male | Male | Female | Self-Identify | Prefer not to say | Prefer not to say | Total |
|---|---|---|---|---|---|---|---|
| Beaver Scouts | 1,775 | 502 | 0 | 1 | 2,278 | ||
| Cub Scouts | 2,673 | 744 | 1 | 22 | 3,440 | ||
| Scouts | 2,124 | 787 | 3 | 19 | 2,933 | ||
| Explorer Scouts | 701 | 323 | 2 | 4 | 1,030 | ||
| Network members | 143 | 81 | 1 | 0 | 225 | ||
| Total Youth Membership |
7,416 | 2,437 | 7 | 46 | 9,906 | ||
| Line Managers Roles | Male | Female | Self-Identify | Prefer not to say | Total | ||
| Group Scout Leaders | 132 | 78 | 0 | 0 | 210 | ||
| District Explorer Scout Commissioners |
6 | 3 | 0 | 0 | 9 | ||
| District Scout Network Commissioners |
6 | 0 | 0 | 0 | 6 | ||
| District Scout Network Commissioners |
19 | 8 | 0 | 0 | 27 | ||
| County+ Commissioners |
10 | 5 | 0 | 0 | 15 | ||
| Total Line Managers Roles |
173 | 94 | 0 | 0 | 267 |
| Programme Delivery Roles |
Male | Male | Female | Self-identify | Self-identify | Prefer not to say |
Prefer not to say |
Total | |
|---|---|---|---|---|---|---|---|---|---|
| Section Leaders |
425 | 482 | 0 | 2 | 909 | ||||
| Assistant Section leaders |
482 | 419 | 0 | 1 | 902 | ||||
| Section Leaders |
219 | 237 | 0 | 0 | 465 | ||||
| Total Leadership roles |
1,126 | 1,1138 | 0 | 3 | 2,267 | ||||
| Young Leaders | 226 | 135 | 1 | 0 | 362 | ||||
| Leadership team members |
1,352 | 1,273 | 1 | 3 | 2629 | ||||
| Total Governance Roles |
537 | 623 | 0 | 0 | 1,160 | ||||
| Total Support Roles |
447 | 333 | 0 | 1 | 781 | ||||
| Total Membership | 9,699 | 4,652 | 7 | 50 | 14,381 |
Wales Scout Membership 2015 - 2021
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25000
Adult Volunteers
Scout Network
Explorer Scouts
Scouts
20000
Cub Scouts
Beaver Scouts
15000
Units
10000 Beaver Scout Colonies
Cub Scout Packs
Scout Troops
Explorer Scout Units
Scout Networks
5000
Active Support Units
Groups
Districts
Areas
0
2015 2016 2017 2018 2019 2020 2021
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| Units | |
|---|---|
| Beaver Scout Colonies | 275 |
| Cub Scout Packs | 299 |
| Scout Troops | 264 |
| Explorer Scout Units | 107 |
| Scout Networks | 27 |
| Active Support Units | 77 |
| Groups | 296 |
| Districts | 32 |
| Areas | 12 |
23% Of our members are Welsh speakers
160 Dragon awards achieved
2,267 Adult leadership roles
9,906 Youth Members
55 Digital sessions session took place during restrictions
5,636 Attended our digital sessions
253 Members attended our Digital Promise Event
o'-r'i I, ii".
Income
2020- 2021 (£):
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9,783
2%
5,382
1%
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----- Start of picture text -----
10,720
2%
5,382
1%
39,514
6%
46,097
7%
450,988 ,
74%
47,687
8%
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Census fees Activity teams & Mountain Centres Other grants Coronavirus Job Retention Scheme Merchandise Investments Donations
Expenditure by category 2020/21 (£):
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19,749
4%
44,558
156,105
8%
29%
52,675
10%
62,413
12%
122,030
78,474
23%
14%
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Support & Services to Scouting in Wales Development of Scouting Youth Programme Goverance Costs Activity teams & Mountain Centres Adult Support & Training Raising Funds
Expenditure by type 2020/21 (£):
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13,738
3%
93,229
194,496
17%
36%
98,656
19%
135,885
25%
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Support Staff Costs Direct Staff Costs Other Costs Other Support Costs Depreciation
Will you make a promise to invest in their future?
Scouting provides opportunities for the young people of Wales, that is due in no small measure to the generosity of our predecessors – both during their lifetimes and through forward planning, after their deaths. By leaving a legacy to Scouting, you can help ensure that our successors will be able to continue to service future generations of young people. The following specimen wording is suitable for incorporating in a new will or as a codicil to an existing will. I devise and bequeat…
The sum of… to ScoutsCymru of Castle House, Caerphilly, CF83 1LH for the general purposes being in law charitable of the said ScoutsCymru AND I DIRECT that the receipt of the honorary treasurer or other officer approved of by my trustees of the aforesaid Council shall be a sufficient discharge to my trustees.
OR
All of the residue of the estate both real and personal and wheresoever situate after payment thereout of my debt funeral and testamentary expenses ScoutsCymru of Castle House, Caerphilly, CF83 1LH for the general purposes
being in law charitable of the said ScoutsCymru AND I DIRECT that the receipt of the honorary treasurer or other officer approved of by my trustees of the aforesaid Council shall be a sufficient discharge to my trustees.
OR
Share of my estate to ScoutsCymru of Castle House, Caerphilly, CF83 1LH for the general purposes being in law charitable of the said ScoutsCymru AND I DIRECT that the receipt of the honorary treasurer or other officer approved
of by my trustees of the aforesaid Council shall be a sufficient discharge to my trustees. Your bequest, whatever its size, will help us give future generations of young people in Wales from all walks of life a better start.
15
ScoutsCymru Headquarters Castle House, Southern St, Caerphilly CF83 1LH
admin@scoutscymru.org.uk scoutcymru.org.uk
INDEPENDENT AUDITOIVS REPORT TO THE TRUSTEE5 OF scourSCYMRU Oplnlon We have audited the financial statements of Scoutscymru (the 'chariVI for the year ended 31 March 2021 whlch comprise the statement of financial activities, the balance sheet, the ststement of cash flows and the note5 to the financlal statements. including a summary of slgnlficant accountlng pollcles. The financial porting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, Including nancial Reporting Standard 102 The Financial Reporting Standard appluble in the UK and Republic of Ireland {Unlted Klngdom Generdlly ACpted Accountlng Practke). In our opinlon. the financlal statements Ive a true and tslr vlew of the state of the charltsble company's affalrs as at 31 March 2021 and of Its incoming resources and application of re50urce5. for the year then ended: have been properly prepared in accordance with United Kingdom Generally Accepted Accountlng Practlce; and have been prepared in accordance with the reqU1MentS of the Companie5 Act 2CK)6. Ba$1$ for oplnlon We conducted our audit in accordance with Internatw)nal Standards on Auditing {UKI IISAS IUK}l and appllcable law. Our responsibilities under those standard5 are further described in the Auditor's responsibilities for the audlt of the financial statements sectlon of our report. We are independent of the charlty in accordance with the ethical reqU1mentS that are levant to our audlt of the financlal statements in the UL including the FRC. Ethlcal Standard, and we have fulfilled our other ethlcal SpOnsIbIlItIeS In accordance wlth these requirements. We belleve that the audlt evldence we have obtained is sufficient and appropriate to provlde a ba$5$ for our oplnlon. Concluslons relatlng to golng concem In auditing the financial statements, we have concluded that the trustees, use of the 8oing conrn basls of ccountln8 In the preparation of the financial statements Is appropriate. Based on the work we have performed. we have not identified any material uncertainties relating to events or condltlons that, Indlvldually or Collecte1¥, may cast s(gnificant doubt on the charllvs ablllty to continue as a goln8 concern for a perlod of at least twelve months from when the financial statements are authori5ed for i55ue. Our responslbllltles and the responslbllltles of the trustees with respect to golng concern are descrlbed In the relevant sections of this report. Other Informatlon The other information comprises the inforniation inckKled in the annual rew)rt other than the financlal statements and our audito¢s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinlon on the financlal statements does not cover the other InfoTmatv)n and we do not express any form of assurance concluslon thereon. Our responslbility Is to read the other information and, In doin8 so. consider whether the other information is materially inconsistent with the finonclal statements or our knowledge obtained in the course of the audit. or otherwise appear5 to be materialty misstated. If we identlfy such materlal Inconsistencies or apparent material misststements. we are required to determine whether thls Elves rise to a material misstatement in the financial statements themsefves. If. based on the work we have performed, we conclude that the is a material misstatement of thls other Informal)n, we are required to report that fart. We have nothln8 to report in this regard. Matters on whtch we are required to report by exception We have nothing to report in respect of the following matters In relation to whlch the Charit$ (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion: Page 31
INDEPENDEMf AUDrrows REPORT TO THE TRusfEES OF SCOUTSCYMRU the infomiation given in the financial statements is inconsistent in any materlal respect wlth the trustees, report; or sufficient accounting records have not been kept- or the financial statements are not in agreement with the accounting records; or we have not recelved all the Infom)ation and explanations we require for our audit. Responslb515ties of truslees As explained more fully In the statement of trustees, responsibilities. the trustees. who are also the directors of the charity for the purpose of cornpany law, are responsible for the preparation of the financial statements and for bein8 satisfied that they give a true and fair view. and for such intemal control as the trustees determlne Is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparin8 the financial statements, the trustees are responsible for assessing the charivs ability to contlnue as a goln8 concern. di5c105in& as applicable, matters related to 80in8 concern and uslng the golng concern basis of accounting unless the Irustees either intend to Ilquidaie the charltable company or to cease operations, or have realistic alternatlve but to do so. Audltor's responslbllltles for the audlt of the financlal statements We have been appointed as auditor under section 144 of the Charltles Act 2011 and feport in accordance with the Act and relevant regulatlons made or having effect thereunder. Our objectives a to obtaln reasonable assurance about whether the financial statement5 a5 a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that Includes our opinion. Reasonable assurance is a high level of assurance but Is not a 8uarantee that an audlt conducted In accordance with ISAS IUK} wlll always detect a material misstatement when it exists. Misstatements can arlse from fraud or error and are considered material If. IndNidualfy or in the a88re8ate. they could reasonabty be expected to Influence the economic decisions of users taken on the basls of these financial ststements. A further de5crlption of oui responsibilities Is avallable on the Financlal Reportlng Coundl's vbsIte at: https.'//www.frc.or8.uVauditorsresponslbilities. Th15 descrlptlon forms part of our auditor's report. Extent to whlth the •udlt T*rnS ¢onsldered ¢apable of detectlw Irregularftles. Includlng fraud Irregularltles, Includlng fraud, are Instances of non&compliance with laws and regulations. We design procedures In IIDe wlth our responsibilities, outlined above and on the Financial Reportlng Councll's web51te. to detect material rnisstatements in $pett of Irregularities. includln8 fraud. We obtaln and update our understandin8 of the entity, its activities. its control environment. and likely futu developments. including in relation to the le8al and regulatory framework appllcable and how the entity is complying wlth that framework. Based on this understandin& we identify ond assess the risks of material mi55tatement of the flnanclal statements, whether due to fraud or error, deslgn and perform audSt procedures respon5Ne to those risks, and obtain audlt evldence that is sufficlent and appropriate to provide a basis for our oplnion. This includes con5ideratson of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud. In response to the risk of irregularities and non-compliance wlth laws and re8ulatlons, Includin8 fraud, we deslgned procedures which included: Enquiry of management and those char8ed with govemance around actual and potential litBation and claims as well as actual. suspected and alged fraud; Reviewing minutes of meetings of those charged with governance: A55es5ing the extent of compliance with the laws and regulations considered to have a direct material effect on the financlal statements or the operatlons of the entity through enqulry and Inspertlon. Reviewing financial statement disclosures and testing to supportin8 documentation to assess compliance with applicable laws and regulations- Page 32
INDEPENDErir AUDrroYs REPORT TO THE TRusfEES OF 5COUTSCYMRU Pertorming audlt work over the risk of management bias and override of controls, including testin8 of journal entries and oiher adjustments for approprlateness, evaluatlng the business rationale of slgnlficant transartions outside the nonnal course of buslness arKI revwing accounting estimates for Indlcators of potentlal blas. Because of the Inherent limitation5 of an audtt, there is a risk that we will not detect all irregularities, Includlng those leading to a materlal mlsstatement In the financlal statements or non-compllance with regulatlon. This risk Increases the more that compliance with a law or regulation is removed from the events and transactlons reflected In the financial statements, as we will be less likely to become awa of Instances of noTrcompliance. The rlsk of not detectirs a materSal mlsstatement resulting frorn fraud is higher than for one resultlnB from error, as fraud may Invofve colluslon. for8ery, intenttonal omission5, misrepresentations, or the override of Internal control. Use of our report Thls Teport Is made solely to the charlvs trustees, a5 a body, In accordance with part 4 of the Charltles {Accounts and Reports) Re8ulations 2LY18. Our audlt work has been undertaken $0 that we mlBht state to the chariV5 trustees those matters we are required to state to them In an audltors, report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responslbllity to anyone other than the chèrlty and the charitvs trustees as a body* for our audit work, for thls report. or for the opinions we have formed. IV-10-L?Ii Sarnh Case FCA DChA Senlor Statutory Audlt Azets Audlt Ser¥lu$ Chartered Accountants ststutory Audltor Ty Derw Lime Tree Court Cardiff Gate Business Park Cardiff CF23 8AB Azets Audit Services is eligible for appointment a5 auditor of the charity by virtue of its eli8ibility for appointment as auditor of a company under of section 1212 of the Companie5 Art 2Cth. Page 33
SCOLrr5CYMRU STATEMENf OF FINANaAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021 Total fvnds zozi Total funds 2020 Unrestrirted funds Restrfcted Nots Income and endowm¢nts from: Donatlons and legacles Charitable activitie5 Investments oiher Income Total Income andendowments 5,382 557574 9,783 5,381 597,088 9,783 32 1,102,810 10.554 1,061 1,114.457 39.514 573.602 39.514 613,116 Expendlture on: Raising fLtnds Charltable activitles Total expendlture 19.749 476,741 496A90 19.749 516,255 536,004 20.433 1,189,144 1,209,577 39,514 39514 Net goin5/f1055e51 on investments Net In¢ome/(expendltureJ 16 68,014 145,126 68.014 145,126 41.889 1137,CM)91 R•con¢lllatlon ot Funds Total funds brought forward Totolfvnds carrledfvrward 16,17 18,19 867,479 I,0,605 867,479 1,012.605 I,iJ)4,488 867,479 All actlvlties relate to continuing operatlons. The notes on pages 37 to 49 form part of these financial statements Page 34
scourscYMRU BALANCE SHEEr AS AT 31 MARCH 2021 2021 2020 Fixed assets: Tangible assets Inve5tment5 io li 96,2(Kl 96,969 305 112 402,081 466.901 Current a55ets: Stocks Debtors Cash at bank and in hand 12 13 213 6,293 613.047 641233 20,807 8,723 543,882 573,412 Llabllltles: Credltors: Amounts falllng due wlthln one year 108.014 Net current assets 545.701 465,398 Net assets 1,012,605 867,479 The fvnds of the ¢harlty: Unrestricted income funds Desi8nated funds General funds 16 16 37195 640.710 404.650 462,829 1,012,605 1.012.605 867,479 867,479 Totsl tharlty fvnds The flnancial atements were approved and authorised for issue by the Trustees on 25 September 2021 and slgned on their behalf, by: Pam Kelly Chair Board of Trustees Domlnlc Wlnfield Treasurer Board of Trustees The notes on page5 37 to 49 lo part of these financial statements Page 35
scourscYMRU STATEMEKf OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2021 Note 2021 2020 Net cash provided by/lused inl operatln8 activities 20 69,926 167,3641 Coshfiowsfrom Investlnq artlvfties.. Dividend5, interest and rents from investments Purchase of property plant and equipment Proceeds from sale of investments Purchase of investments Net Cash provlded by/(used In) Investln8 artlvftles 9,783 {IZ,969) 90,084 87,659 761) 10,554 16,0791 67.831 68,279 4,027 Chan8e In ¢ash and ush equlvalents In the reportln8 perlod 69,164 163,3371 Cash and cash equlvalerrts at the be81ml of the r¢portl perlod 543,882 607.219 C•$h and cash equfvalents at the end of the reportlw perlod 20 613,047 543.882 The notes on pages 37 to 49 form part of these financial 5tatement5 Page 36
NOTES TO THE FINANCIAL 5fATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 ACCOUNTING pouaES The followlng accountlng pollcies have been used consistently in dealin8 With items which are considered material in relatlon to the charws flnanclal statements. Bas15 of PTeparatlon The accounts have been prepared In accordance wlth the Ststement of Recommended Practice: Accountlng and Reportln8 by Chadtles preparlng their accounts in accordance wf(h the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Flnanclal Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and the Charitles Att 2011 and UK Generally Accepted Practice as it applies from l January 2019. 5coutsCymru meets the definitlon of a publlc benefit entity under FRS 102. Assets and Ilabllltles are Inltial recognised at historical cost or trnnsartion value unless oiherwi5e stated in the relevant accounting policy notel5). Roundlni Figures contalned in the flnanc6al ststements hwie been rounded to the nearest pound. Presentatlon of the a¢¢ounts on a 8olw concem basls The charlty reported a net inflow of £145.126 for the year. As noted In the Trustees, Report the Charlty malntalns sufflclent free reserves and monitors results on a frequent basls. The Trustees are of the view that on thls basls the charlty Is a golng conrn and there a materfal uncertalntles about the eharltvs ablllty to continue as a going concem. In reachin8 thi5 conclusion the Trustees have also consldered the Impact of the Covld-19 vlrus on Scoutscymru. As explained in the Trustees, Report the Trustees believe the maln flnanclal impact from Covid- 19 will be feli In 2021122 due to the reduced membership and related fee income for the year, but desplte this Scoutscymru maintains adequate reserves to continue to operate for at least the next 12 months. The Trustees wlll contlnue lo monltor and assess the on8oin8 devebpments and respond accordingly. Fund accountl General funds are unrestTlcted funds whlch are avallable for use at the dlscretlon of the trustees in furtherance of the general objectr¥es of the charity and which have not been desl8nated for other purposes, Desl8nated funds comprise unrestrlcted funds that have been set aslde by the trustees for partlcular purposes. The aim and use of each desi8nated fund is set out in the notes to the financial statements. Restritted funds are funds which are to be used in accordance with specific restriction5 imposed by donors whlch have been ralsed by the charlty for partlcular purposes. The cost of raising and admlnlstering such funds are charged against the specific fund. The aim and use of each re5tritted fund is set out In the notes to the financial statements. Investment income, gains and losses a allocated to the appropriate fund. Page 37
scoLTrscYMRU NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENOED 31 MARCH 2021 ACCIXINTING pouaES (contlnuedl Income All Income is included in the Statement of Financial Artivitie5 when the charty is le8ally entitled to the income and the amount can be quantified with reasonable accuracy. Income tax recoverable In relation to investment income 15 reco8ni5ed at the time the investment income is recelvable, Grant income is recognised when it Is recelved, wlth the balance belng carrfed forward withln reserves If It has not been utilised. Expendlture All expenditure is attounted for on an accruals basls and has been Included under expense cate8ories that aggregate all costs for allocation to activities. Where costscannot be direct attributed to partlcular actNltles they have been allocated on a basis conststent wlth the use of the resources. Support costs have been allocated 74%12020.' 74%) to charitable actpiities. 20%12020: 20%) to 8overnance (contained within charitable activities1 and 6% {2020'. 6%) to raisin8 funds. The support costs have further been allocated to the various charitable activities as follovts: 2021 5% 22% 24% 22% 1% 2020 5% 22% 24% 22% Adult Support & Tralnln8 Devek)pment of Scouting Youth Programme & Actlvilies Support & SeNices to koutin8 Sn Wales Mountain Trainlng & Resldentlal Centres The cost of the Scouting Support SeNice {Dlrect Staff Costs) ha5 been allocated a5 follow5.' 2021 2020 20% Adult Support & Tralnln8 Development of kouting Youth Pro8ramme & Activities Support & Ser4lces to Scoutlng In Wales 15% 5% 0% Governance costs are those associated with constitutional and statutory qUIreMents. Cansolldatlon The accounts Include all of Scoutscwnru's acttvltles. The following operation5 have been aggregated with the accounts ot Scoutscymru: Cornel Scoul Centre Yr Hafod Mountain Training Centre SWAT InveslmentS Investments are stated at market value at the balance sheet date. The Statement of Financial ActNities includes the net gains and losses arising on revaluations and disposals throughout the year. Page 38
scoiJrscYMRU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 AccoupifiNG pouaES {contlnued) Tan8lble fixed assets and depreclatlon All assets costin8 more than £2.IXKI are caprtallsed. The Hafod leasehold property has been revalued to market value whlch the committee considers to be negligible given the ternis of the lease. Tangible fixed assets are ststed at Cost less depreclath)n. Depreclatlon Is provided at rates calculated to wrtte off the cost of fixed assets, less thelr estlmated residual value. over their expected useful live5 on the followlng bases: Freehold property Website Development Fixtures, fittin85 and equipment Dr4scombe Gig Structural improvements 2% 25% 25% 6.66% p.a. straight line p.a. stralght Ilne p.a. straight line p.a. stralght line p.a. stralght Ilne Operatlnl leases Rentals applicable to operating leases where substantially all of the benefits and rlsks of ownership remaln with the lessor are char8ed to the Statement of Financial Artivities as incurred. Stocks Stocks, In the form of scarves, bad8es. and The Duke of Edlnburgh Award Scherne publlcatlons are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-movln8 stocks, Debtors Trade and other debtors are reo)8nlsed at the settlement amount due after any trade dlscount Offed. PpayMentS are valued at the amount prepald net of any twade dlscounts due. Cash at bank •nd In hand Cash at bank and cash In hand Includes cash and short tern) hlghly IlquSd Investments with a short marurlty of three months or le55 frorn the date of acquisition or openlng of the deposlt or slm51ar account. Cr•dltors and Provlslons Creditors and provlslons are reco8nised where the charity has a presentobligation resultingfrom a past event thot will probably $It in the transfer of fun(Is io a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are nonnally reco8nised at their settlement amount after allowing for any trade discounts due. FIn•Ill instruments The charlty onty hasflnanclal assets and financlal Ilabllltlesof a kind that qualify as baslc financlal Instruments. Basic flnancial instruments are initialty recognised at transactlon value and subsequently measured at their settlement value. Llabllltles polky Liabilities a reco8nised in the Statement of Financial Arttvities as they become payable. Page 39
SCOUTSCYMRU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 ACCOUNTING POLICIES Icontlnued) Taxation As a registered charity. Scoutscyrnru 15 entitled to the exemption from taxation in respect of income ar capltal galns received wrth seclM)ns 478489 of the Corpordtion Tax Act 2010 and sertion 256 of the Taxation of Chargeable Gains Art 1992 to the extent that these are applied to its charitable objects. purposes only. Pen51ons The charity contributes to The Scout Assoclatlon Pension Scheme {a defined contribution pension schemel for all employees. The pension charge PreSertts the amounts payable in the year. 2. CRITICAL ACCOUNTING EsllMATES AND JUDGEMENTS In the appllcatlon of charity's accountlng polkles. the trustees are requlred to make judgements, estlmates and assumptions al)out the carrylng amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptlons are based on hlstorlcal expertence and other factors that are con51dered to be LeVant. Actual resuEts may dlffer from these estimates. The estlmates and underlyin8 assumptions are revlewed on an on8olng bas15. Revislons to accounting estimates a recognised In the perlod In which the estimate is revised where the revlslon affects only that perlod. or in the period of the mision and future periods where the revislon affects both current and future periods. 3. INCOME FROM CHARITABLE AcrivmES Total funds 2021 Total funds 2020 Unrestrfrted nds Restrfrted funds Area Census fees Actlvlty Teams & Mountaln Trainln81Residential Centres Coronavirus Job Retentlon Scheme Other Grants Merchandise IscaTheslbadges etc.) Youth Programme & Activitles 450,988 450,988 436,275 47.687 47,687 J9,514 46,097 10.720 86,634 39.514 46,097 10.720 1.087 12.021 566,793 1,102,810 557.574 3914 597,088 Since 2019120 Scoutscr now directly retains its share of Area Census fees and pays to The Scout Association its Pro)rtionate share rather than re¢ern8 a rebate. Included wlthin"Artivty Teams & Mountain TraininpJResidential Centre< and "Other Grant5" 15 £88.(D) received in respect of Welsh Government Non-t)omestlc Rate Coronavlrus Buslness Grants. Page 40
SCOLfrscYMRU NOTES TOTHE FINANaAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 4. INCOME FROM INVESTMENT5 Total funds 2021 Total funds 2020 funds fvnds Income from listed investments Interest recetvable 9.459 324 9,783 9.459 324 9.783 10,093 461 10,554 5. EXPENDITURE ON RAISING FUNDS Olrnrt stsff Support Other support 2021 Totsl 2020 Total clat5on Fundralslng Costs Investment manogement I170 5.594 17,264 2.485 19,749 17.749 2,684 20,433 11,670 5,594 6, EXPENDITURE ON CHARITABLE ACTMnES Dlrect stsff Support Other support Dlrert Depr clatlon 2021 Tot•1 2020 Total Adult support and tralnlng 27,177 Development of Scoutlng 20383 Youth Programme and ArtlvltSes Support and services to Scoutin8 in Wales Actlvlty Teams & Mountain Trainin81 Re51dential Centres Governance costs 9,725 42.789 4.661 20,510 2,995 44,558 122.030 58,119 179.582 46,679 22.375 2.626 78A74 627.847 al1 42.789 20.510 11275 156,105 146,934 932 18.646 87.634 36.060 13.738 52,675 62,413 516,255 101,838 74,824 1,189,144 38,899 182.826 135,885 96,172 13.738 During a period in 2020121 the Dirert Staff and some of the Support Staff were fvdoughed. Although the Coronavirus Job Retention Scheme ICJRSI grarrt monies offset some of the costs above in cash tern)s, the CJRS monies are shown as restricted income in note 3. A5 the expenditUTe remalns. thls note shows whith categories of expenditure the staff costs would have been allocated against had they not been fudoughed. £39,514 of the Dirett staff and Support stsff costs above are shown under restricted funds on poge 34 to match the CJRS income. Page 41
SCOLrrscYMRU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 EXPENDITURE ON CHARITABLE AcnvmES Icontlnued) Included withSn the "Other Dlrect Costs" Development of ScoLrting costs above are £33.45912020." £18,721) of 8rants paid from the Stoutscymru Grant Fund to Scout Groups, Districts and Areas in Wales durin8 2020121 Isee note 161. Further detai15 of the applications sUPPOrted durlns the year Is as fo15ovts: Subfund Totsl awarded Number of Instltutlons supported New section fund Inclusive Scouting fund Capital & Equipment Fund Adult Support fund Small Grantsfund 32.409 250 li 33.459 7. NEf INCOMEIIEXPENDITURE) FOR THE YEAR Thls Is stated after char8ing: 2021 2020 Depreciation of tan8ible fixed assets Audltors, remuneratbon Operatin8 lease costs 13,738 4,320 24A25 13,943 4,320 23,333 ANALYSIS OF sfAFF COSTS, TRUSfEE REMUNERATION AND EXPENSES Staff ¢ths were as follows: 2021 2020 Wages and salaries social security costs Penslon costs 286,057 ZZ,782 19,122 J27,961 255,020 21,044 18,147 294,211 No employee ceiVed remuneration amountlng to more than £60,(m in elther year. Durin8 the year, no Trustees received any Temuneration12020= £NILI or any benefits in kind12020.. £NIL}. During the year, no12020: 111 Trustees received reimbursement of travel expenses12020: £3,521). The total expenses waived by the trustees during 2020 is considered immaterial and 50 not calculated. Key Mana8ement Personnel As detailed in the Tru5teeg report the key management personnel of the charrty are the Head of Strate8y and the Head of Operations. During 2020121 the total employee benefrt5 lincludir¢g salary. employers. national in5urènce. pension and benefits in klndl of the key management personnel of the charity Yre £,89312020. £78.917). Page 42
scouf5CYMRU NOTES TO THE FINANCIAL 5fATEMEKrs FOR THE YEAR ENDED 31 MARQI 2021 STAFF NUMBERS The average monthty number of employees during the year ¥5 as follows: 2021 No 2020 No Management and administration Scoutin8 Support Officers li io 10. TANGIBLE FIXED ASSETS Webslte develo nnt Flxtures. flttlw and equlpment Strurtural Improv Land and tlId1 Total At l Aprll 2020 Additions Disposals At 31 March 2021 92,626 l(h3037 8,241 (42,693) 72385 216.7fy) 4,728 11,564> 219 422,163 12.969 150,257) 384,875 I6.0) 92.626 Deprecllon At l Aprll 2020 Charge for the year Dlsposals At 31 March 2021 37,513 1.852 101,353 1,987 (42.693) 62,647 180,328 325,194 13,738 15Q,2571 288,675 (6AW) (1.564 186,663 39,365 Net book value At 31 March 2021 53.261 33201 96,200 At 31 March 2020 55,113 36,372 96,969 Included wlthln the net book value of land and buildin85 is £53,260 lating to freehold land and buildings, £1 relatlng to long tem) leasehold land and bulldlngs and £nll latIng to Short tenn leasehold land and building5. Yr Hafod Ileaseholdl and Comel (freehold) Training Centres a hekl by the Scout Assoclatlon Trust Corporation on behalf of Scoutscymru under dectsrdtions of trust dated 5 March 1960 and 3 May 1969 respectlvely. Yr Hafod's lease runs for 99 years from 29 September 1958. In the year ended 31 March 1997 the cost of the lease waswritten off as It may only be used forS¢outlng purposes ènd therefore has no market value. The write off amounted to £30.553. Page 43
scourscYMRU NOTES TO THE FINANCIAL sfATEMEMrs FOR THE YEAR ENDED 31 MARCII 2021 11. FIXED ASSEf INVESTMENTS Collective Investment fvnds Market Value at l April 2020 Additions Dlsposals Unreali5ed gains IvaluatIonS} Realised galns Market Value at 31 Marrh 2021 305,112 87,659 (90,084) 55,266 12,748 370,701 Hlstorlc cost At 31 March 2021 315,497 At 31 March 2020 305,296 Of the Investments £178.195 {2020: £117.274) are held in overseas equlty collettive investment funds, whSch are all traded on the London Stock Exchan8e. The Investmenls POrtfoliD includes the folbwing cate8orie5 of investments that individually account for more than 5% of the total Investments at the yearnd. 2021 2020 UK invested unit trusts Other sterlin8 fixed interest Absolute Return Bond funds European equitie5 Asia Pacific equltles USA equltles 99,073 53,255 17,036 28,044 29,221 98,735 95.604 45,535 18,699 19.427 16,034 67,980 12. STOCKS 2021 2020 Finished goods and goods for resale 21A93 20,807 Page44
SCOUTSCYMRU NOTES TO ThE FINANCIAL STATEMEMrs FOR THE YEAR ENDED 31 MARCH 2021 13. DE8TORS 2021 2020 Trade debtors Prepayments and accrued income Other debtors 1.581 4,712 3.735 1,236 3.752 8,723 6,293 14. CREDITORS 2021 2020 Du• wlthln OM year: Trade creditors Other credltors Accruals and deferred Income 662 4,730 102,622 108,014 7,379 87.134 9529 2021 2020 Deferred Income Balance at 1st Aprll 2020 Released to income Deferred Income recelved In the year Balance as at 31" March 2021 87,6(K) (84.401) 75,590 78,789 487.709 1487,5201 87,411 87,600 Durln8 2020121 Deferre(i Income lateS to A3 Census fees and Mountain Centre bookln8 fees. It can sometlme5 a150 include event partlcipant fees le.g. All Wales events, World Scout Jamboreel receNed in advance and which relate to a future financial perlod. The s*nlflcant amount leaSed to income durlng the prior year mainly relates to partlclpant fees receed for the World Scout Jamboree which took place durin8 2019120. 15. COMMITMEiirs There were no capltal commitments al the end of either finanoal year. At 31 March 2021. the total future minimum lease payments under non-cancellable operatin8 leases for each of the followin8 periods are: nd and bulldSn85 2021 2020 2021 2020 Explry date: Within one year Within 2-5 years 17W3 356 53.709 17,5LM) 70.CU) 87.5(Kl 3.356 1,303 4,659 6,712 10,223 16,935 Page 45
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 16. UNRESTRICTED FUNDS At31 March 2021 At l April 2020 Galnsl {1055e5) In¢om¢ Expendlture Tran5fer5 Deslgnated funds Scoutscymru Grants Fund Artlyltles fund 380,373 24,277 404,650 133.459) 346,914 24.981 371,895 704 133.4591 704 General fvnd5 Scoutscymru SWAT Cornel Scout Centre Yr Hafod Tralnlng Centre 218.043 6.242 525.917 14132351 I770) 1704) 68,014 398,035 2,200 125,537 20069 118m31 127,113 23388 573.602 23,033 (463,031) 113.362 640.710 462.829 17041 68,014 Totjl fund$ 867,479 573,602 (496Ag0) 68,014 1,012,605 The general unrestrlcted funds are held to promote and develop Scouting In Wales. The Scoutscymru Grants Fund opened to applications from Groups, Dlstrlcts and Areas In Wales from l Aprll 2018. See Note 6 for details of grants paid during the year. The Actlvltles fund rin8 fences Sufplus funds from Scoutscymm eventslactivltles (such as All Wales Scout Camp, Cub Fun Day, AWESOME etc.). Future All Wales actfvrtles and event5 can then apply to the Board of Trustees for access to these funds as part of their bud8etln8 process. The incoffle transferred in 2020121 relates to surplus funds from All Wales Scoul Camp in 2020121. Page 46
SCOUTSCYMRU NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 16. UNRESTRicfED FUNDS (contlnued) At31 March 2020 At l April 2019 Gainsl {lossesl Income Expendlture Trnnsfers Deslgnated fvnds Stoutscymru Grants Fund Activit*s fund 399,094 16,938 416.032 118,721) 380,373 24,277 404,650 7.339 7,339 118,721) General fvnds Scoutscymru SWAT Cornel Scout Centre Yr Hafod Tralnlng Cent 331,423 11,647 1,027.823 17,061 11.091.975) (22.4661 17,3391 141,8891 218.043 6.242 123,565 32,5(K+ {30,5341 125,537 121,821 588,456 37.067 1,114,457 {45.881 11,190,856) 113,CXJ7 462,829 {7.339) 141,8891 Totsl fvnd$ i.CK)4,488 1.114.457 11,209,577) 141,8891 867,479 17. RESTRICTED FUNDS At31 March 2021 At l Aprfl 2020 Galnsl Income Expendftuwe Translevs RtstTILted lunds Coronavlrus Job RetElltion Scherne 3914 39J14 139,514) 139.514) The Coronavlrus Job Retention Scheme vrds a UK Government initiatfve durlng the Covid-19 pandemic. To qualify for the scheme staff must have been furloughed (meeting all relevant condltlonsl and then the scheme would relmburse Scoutscymru for an element of the stsff payroll costs. There were no restricted funds held during the prior year. Page 47
scoiJrSCYMRU NOTES TO THE FINANaAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 18. STATEMENT OF FUNDS Atyl March 2021 At l April 2020 Galnsl {1055e5) Income Expendlture TrJn5fer Designated funds General funds 404.650 462.829 867,479 133,4591 (463,0311 (496,4901 139,5141 (536.1x141 704 1704) 371.895 640,710 1,012,605 573,602 573.602 39514 611,116 68.014 68.014 Restrfcted funds 867.479 68,014 1,012,605 Prior At31 March 2020 At l April 2019 Galn (105sesl Income Expendlture Transfer Deslgnated funds General funds 416.032 588.456 I,4,488 118,7211 {1.190,8561 {1.209,5771 7,339 (7,339) 404,650 462,829 867,479 1,114,457 1,114,457 141,8891 141,8891 19, ANALYSIS OF NEf ASSEfs BETWEEN FUNDS Total fvnds 2021 Total funds 2020 Unrestrkted funds Restrlrted funds Tan8ible fixed assets Fixed asset Investments Current a55ets Credltors due vAthln one year 96.200 370,701 641,233 95,529 1.012,605 96,969 305,112 573,412 108,014 867,479 370,701 641,233 95.529 1.012.605 Page 48
SCOiITSCYMRU NOTES TO THE FINANCIAL STATEMEKfs FOR THE YEAR ENDED 31 MARCH 2021 20. RECONCIUATION OF NET INCOMV(EXPENDITURE) TO NEf CASH FLOW FROM OPERATING AcfiviTIE5 2021 2020 Net IOrne/(el[pendIture) for the reporti perlod (as per the Statsment of Nnandal Acllvltles) 145.126 1137.CX)91 Adjustmentsfor. Depreciation charges (Gainslllosses on investments D5vldends, Interest and rent5 from Investments (IncOSe)1decrea5e in stocks Ilncreasel/decrease In debtor5 Increaselldecreasel in creditors Net cash provlded byl(used In) Operat1 actl¥ftles 13.738 168.014) 19,783) {1,086) 13,943 41.889 110,554} 18,4571 425.391 1392,567 167,3641 112,4851 69,926 Is Cash in hand Total Cash and Cash Equlnlents 613.047 613,047 543,882 543,882 21. RELATED PARTY TRANSAcnoNS There were no disclosable related party trnnsactions durin8 the perlod. Z2. COMPARATIVE sfATEMENT OF FINANCIALAcfiviTIES Uniestricted funds Restrlcted funds Total funds 2020 Intorne and endowments from: Donations and legacies Charitable activitie5 Investments Other income Total Income and endowments 32 1,102,810 10,554 1.061 1,114.457 32 1.102,810 10,554 1,061 1.114,457 Expenditure on: Raisin8 funds Charitable activit$ Totolexpendlture 20,433 1.189.144 1.209.577 20.433 1.189,144 1.209,577 Net gains/f1055e5J on investments Net Income/(expendlture) 141.889) 1137,CK)9) 141,8891 1137,CK191 Re¢onolialion of Funds Total funds brought forward Totalfvnds corrfedfvrnornT i.(X)4,488 867.479 I.CK14,488 867,479 Page 49